id	sid	tid	token	lemma	pos
inlawrev-2695	1	1	indiana	indiana	PROPN
inlawrev-2695	1	2	law	law	PROPN
inlawrev-2695	1	3	review	review	NOUN
inlawrev-2695	1	4	notes	note	VERB
inlawrev-2695	1	5	the	the	DET
inlawrev-2695	1	6	safe	safe	ADJ
inlawrev-2695	1	7	-	-	PUNCT
inlawrev-2695	1	8	harbor	harbor	NOUN
inlawrev-2695	1	9	interest	interest	NOUN
inlawrev-2695	1	10	rates	rate	NOUN
inlawrev-2695	1	11	under	under	ADP
inlawrev-2695	1	12	section	section	NOUN
inlawrev-2695	1	13	483	483	NUM
inlawrev-2695	1	14	of	of	ADP
inlawrev-2695	1	15	the	the	DET
inlawrev-2695	1	16	internal	internal	ADJ
inlawrev-2695	1	17	revenue	revenue	NOUN
inlawrev-2695	1	18	code	code	PROPN
inlawrev-2695	1	19	:	:	PUNCT
inlawrev-2695	1	20	a	a	DET
inlawrev-2695	1	21	gift	gift	NOUN
inlawrev-2695	1	22	tax	tax	NOUN
inlawrev-2695	1	23	trap	trap	NOUN
inlawrev-2695	1	24	i.	i.	NOUN
inlawrev-2695	1	25	introduction	introduction	NOUN
inlawrev-2695	1	26	the	the	DET
inlawrev-2695	1	27	use	use	NOUN
inlawrev-2695	1	28	of	of	ADP
inlawrev-2695	1	29	an	an	DET
inlawrev-2695	1	30	inappropriate	inappropriate	ADJ
inlawrev-2695	1	31	interest	interest	NOUN
inlawrev-2695	1	32	rate	rate	NOUN
inlawrev-2695	1	33	on	on	ADP
inlawrev-2695	1	34	certain	certain	ADJ
inlawrev-2695	1	35	deferred	deferred	ADJ
inlawrev-2695	1	36	sales	sale	NOUN
inlawrev-2695	1	37	transactions	transaction	NOUN
inlawrev-2695	1	38	can	can	AUX
inlawrev-2695	1	39	create	create	VERB
inlawrev-2695	1	40	unforeseen	unforeseen	ADJ
inlawrev-2695	1	41	gift	gift	NOUN
inlawrev-2695	1	42	tax	tax	NOUN
inlawrev-2695	1	43	consequences	consequence	NOUN
inlawrev-2695	1	44	for	for	ADP
inlawrev-2695	1	45	related	related	ADJ
inlawrev-2695	1	46	parties	party	NOUN
inlawrev-2695	1	47	.	.	PUNCT
inlawrev-2695	2	1	where	where	SCONJ
inlawrev-2695	2	2	one	one	NUM
inlawrev-2695	2	3	party	party	NOUN
inlawrev-2695	2	4	sells	sell	VERB
inlawrev-2695	2	5	property	property	NOUN
inlawrev-2695	2	6	to	to	ADP
inlawrev-2695	2	7	a	a	DET
inlawrev-2695	2	8	related	related	ADJ
inlawrev-2695	2	9	party	party	NOUN
inlawrev-2695	2	10	and	and	CCONJ
inlawrev-2695	2	11	the	the	DET
inlawrev-2695	2	12	purchase	purchase	NOUN
inlawrev-2695	2	13	price	price	NOUN
inlawrev-2695	2	14	of	of	ADP
inlawrev-2695	2	15	the	the	DET
inlawrev-2695	2	16	property	property	NOUN
inlawrev-2695	2	17	is	be	AUX
inlawrev-2695	2	18	to	to	PART
inlawrev-2695	2	19	be	be	AUX
inlawrev-2695	2	20	paid	pay	VERB
inlawrev-2695	2	21	in	in	ADP
inlawrev-2695	2	22	installments	installment	NOUN
inlawrev-2695	2	23	,	,	PUNCT
inlawrev-2695	2	24	the	the	DET
inlawrev-2695	2	25	relevant	relevant	ADJ
inlawrev-2695	2	26	concern	concern	NOUN
inlawrev-2695	2	27	is	be	AUX
inlawrev-2695	2	28	the	the	DET
inlawrev-2695	2	29	interest	interest	NOUN
inlawrev-2695	2	30	rate	rate	NOUN
inlawrev-2695	2	31	used	use	VERB
inlawrev-2695	2	32	to	to	PART
inlawrev-2695	2	33	calculate	calculate	VERB
inlawrev-2695	2	34	the	the	DET
inlawrev-2695	2	35	installment	installment	NOUN
inlawrev-2695	2	36	payments	payment	NOUN
inlawrev-2695	2	37	.	.	PUNCT
inlawrev-2695	3	1	two	two	NUM
inlawrev-2695	3	2	interest	interest	NOUN
inlawrev-2695	3	3	rates	rate	NOUN
inlawrev-2695	3	4	are	be	AUX
inlawrev-2695	3	5	possible	possible	ADJ
inlawrev-2695	3	6	:	:	PUNCT
inlawrev-2695	3	7	one	one	NUM
inlawrev-2695	3	8	is	be	AUX
inlawrev-2695	3	9	the	the	DET
inlawrev-2695	3	10	market	market	NOUN
inlawrev-2695	3	11	interest	interest	NOUN
inlawrev-2695	3	12	rate	rate	NOUN
inlawrev-2695	3	13	;	;	PUNCT
inlawrev-2695	3	14	the	the	DET
inlawrev-2695	3	15	other	other	ADJ
inlawrev-2695	3	16	is	be	AUX
inlawrev-2695	3	17	the	the	DET
inlawrev-2695	3	18	interest	interest	NOUN
inlawrev-2695	3	19	rate	rate	NOUN
inlawrev-2695	3	20	provided	provide	VERB
inlawrev-2695	3	21	by	by	ADP
inlawrev-2695	3	22	section	section	NOUN
inlawrev-2695	3	23	483	483	NUM
inlawrev-2695	3	24	'	'	PUNCT
inlawrev-2695	3	25	of	of	ADP
inlawrev-2695	3	26	the	the	DET
inlawrev-2695	3	27	internal	internal	ADJ
inlawrev-2695	3	28	revenue	revenue	NOUN
inlawrev-2695	3	29	code	code	NOUN
inlawrev-2695	3	30	of	of	ADP
inlawrev-2695	3	31	1954	1954	NUM
inlawrev-2695	3	32	(	(	PUNCT
inlawrev-2695	3	33	code	code	NOUN
inlawrev-2695	3	34	)	)	PUNCT
inlawrev-2695	3	35	,	,	PUNCT
inlawrev-2695	3	36	which	which	PRON
inlawrev-2695	3	37	applies	apply	VERB
inlawrev-2695	3	38	to	to	ADP
inlawrev-2695	3	39	certain	certain	ADJ
inlawrev-2695	3	40	deferred	deferred	ADJ
inlawrev-2695	3	41	sales	sale	NOUN
inlawrev-2695	3	42	transactions	transaction	NOUN
inlawrev-2695	3	43	similar	similar	ADJ
inlawrev-2695	3	44	to	to	ADP
inlawrev-2695	3	45	the	the	DET
inlawrev-2695	3	46	one	one	NOUN
inlawrev-2695	3	47	described	describe	VERB
inlawrev-2695	3	48	above	above	ADV
inlawrev-2695	3	49	.	.	PUNCT
inlawrev-2695	4	1	2	2	NUM
inlawrev-2695	4	2	if	if	SCONJ
inlawrev-2695	4	3	the	the	DET
inlawrev-2695	4	4	parties	party	NOUN
inlawrev-2695	4	5	use	use	VERB
inlawrev-2695	4	6	the	the	DET
inlawrev-2695	4	7	lower	low	ADJ
inlawrev-2695	4	8	of	of	ADP
inlawrev-2695	4	9	the	the	DET
inlawrev-2695	4	10	two	two	NUM
inlawrev-2695	4	11	interest	interest	NOUN
inlawrev-2695	4	12	rates	rate	NOUN
inlawrev-2695	4	13	,	,	PUNCT
inlawrev-2695	4	14	which	which	PRON
inlawrev-2695	4	15	presumably	presumably	ADV
inlawrev-2695	4	16	is	be	AUX
inlawrev-2695	4	17	the	the	DET
inlawrev-2695	4	18	section	section	NOUN
inlawrev-2695	4	19	483	483	NUM
inlawrev-2695	4	20	interest	interest	NOUN
inlawrev-2695	4	21	rate	rate	NOUN
inlawrev-2695	4	22	,	,	PUNCT
inlawrev-2695	4	23	then	then	ADV
inlawrev-2695	4	24	the	the	DET
inlawrev-2695	4	25	internal	internal	ADJ
inlawrev-2695	4	26	revenue	revenue	NOUN
inlawrev-2695	4	27	service	service	NOUN
inlawrev-2695	4	28	(	(	PUNCT
inlawrev-2695	4	29	irs	irs	PROPN
inlawrev-2695	4	30	)	)	PUNCT
inlawrev-2695	4	31	might	might	AUX
inlawrev-2695	4	32	assert	assert	VERB
inlawrev-2695	4	33	,	,	PUNCT
inlawrev-2695	4	34	as	as	SCONJ
inlawrev-2695	4	35	it	it	PRON
inlawrev-2695	4	36	did	do	VERB
inlawrev-2695	4	37	in	in	ADP
inlawrev-2695	4	38	ballard	ballard	PROPN
inlawrev-2695	5	1	v.	v.	PROPN
inlawrev-2695	5	2	commissioner	commissioner	PROPN
inlawrev-2695	5	3	*	*	PUNCT
inlawrev-2695	5	4	that	that	SCONJ
inlawrev-2695	5	5	a	a	DET
inlawrev-2695	5	6	taxable	taxable	ADJ
inlawrev-2695	5	7	gift	gift	NOUN
inlawrev-2695	5	8	has	have	AUX
inlawrev-2695	5	9	been	be	AUX
inlawrev-2695	5	10	made	make	VERB
inlawrev-2695	5	11	based	base	VERB
inlawrev-2695	5	12	on	on	ADP
inlawrev-2695	5	13	the	the	DET
inlawrev-2695	5	14	difference	difference	NOUN
inlawrev-2695	5	15	between	between	ADP
inlawrev-2695	5	16	the	the	DET
inlawrev-2695	5	17	market	market	NOUN
inlawrev-2695	5	18	interest	interest	NOUN
inlawrev-2695	5	19	rate	rate	NOUN
inlawrev-2695	5	20	and	and	CCONJ
inlawrev-2695	5	21	the	the	DET
inlawrev-2695	5	22	section	section	NOUN
inlawrev-2695	5	23	483	483	NUM
inlawrev-2695	5	24	interest	interest	NOUN
inlawrev-2695	5	25	rate	rate	NOUN
inlawrev-2695	5	26	.	.	PUNCT
inlawrev-2695	6	1	section	section	NOUN
inlawrev-2695	6	2	483	483	NUM
inlawrev-2695	6	3	,	,	PUNCT
inlawrev-2695	6	4	enacted	enact	VERB
inlawrev-2695	6	5	as	as	ADP
inlawrev-2695	6	6	part	part	NOUN
inlawrev-2695	6	7	of	of	ADP
inlawrev-2695	6	8	the	the	DET
inlawrev-2695	6	9	revenue	revenue	NOUN
inlawrev-2695	6	10	act	act	NOUN
inlawrev-2695	6	11	of	of	ADP
inlawrev-2695	6	12	1964	1964	NUM
inlawrev-2695	6	13	,	,	PUNCT
inlawrev-2695	6	14	4	4	NUM
inlawrev-2695	6	15	applies	apply	VERB
inlawrev-2695	6	16	to	to	ADP
inlawrev-2695	6	17	certain	certain	ADJ
inlawrev-2695	6	18	sales	sale	NOUN
inlawrev-2695	6	19	or	or	CCONJ
inlawrev-2695	6	20	exchanges	exchange	NOUN
inlawrev-2695	6	21	of	of	ADP
inlawrev-2695	6	22	real	real	ADJ
inlawrev-2695	6	23	or	or	CCONJ
inlawrev-2695	6	24	personal	personal	ADJ
inlawrev-2695	6	25	property	property	NOUN
inlawrev-2695	6	26	in	in	ADP
inlawrev-2695	6	27	which	which	PRON
inlawrev-2695	6	28	the	the	DET
inlawrev-2695	6	29	purchase	purchase	NOUN
inlawrev-2695	6	30	price	price	NOUN
inlawrev-2695	6	31	of	of	ADP
inlawrev-2695	6	32	the	the	DET
inlawrev-2695	6	33	property	property	NOUN
inlawrev-2695	6	34	is	be	AUX
inlawrev-2695	6	35	to	to	PART
inlawrev-2695	6	36	be	be	AUX
inlawrev-2695	6	37	paid	pay	VERB
inlawrev-2695	6	38	in	in	ADP
inlawrev-2695	6	39	installments	installment	NOUN
inlawrev-2695	6	40	.	.	PUNCT
inlawrev-2695	7	1	5	5	NUM
inlawrev-2695	7	2	section	section	NOUN
inlawrev-2695	7	3	483	483	NUM
inlawrev-2695	7	4	imputes	impute	VERB
inlawrev-2695	7	5	a	a	DET
inlawrev-2695	7	6	certain	certain	ADJ
inlawrev-2695	7	7	rate	rate	NOUN
inlawrev-2695	7	8	of	of	ADP
inlawrev-2695	7	9	interest	interest	NOUN
inlawrev-2695	7	10	to	to	ADP
inlawrev-2695	7	11	such	such	ADJ
inlawrev-2695	7	12	deferred	deferred	ADJ
inlawrev-2695	7	13	sales	sale	NOUN
inlawrev-2695	7	14	transactions	transaction	NOUN
inlawrev-2695	7	15	in	in	ADP
inlawrev-2695	7	16	which	which	PRON
inlawrev-2695	7	17	the	the	DET
inlawrev-2695	7	18	parties	party	NOUN
inlawrev-2695	7	19	do	do	AUX
inlawrev-2695	7	20	not	not	PART
inlawrev-2695	7	21	charge	charge	VERB
inlawrev-2695	7	22	at	at	ADP
inlawrev-2695	7	23	least	least	ADJ
inlawrev-2695	7	24	the	the	DET
inlawrev-2695	7	25	interest	interest	NOUN
inlawrev-2695	7	26	rate	rate	NOUN
inlawrev-2695	7	27	specified	specify	VERB
inlawrev-2695	7	28	by	by	ADP
inlawrev-2695	7	29	section	section	NOUN
inlawrev-2695	7	30	483.6	483.6	NUM
inlawrev-2695	7	31	the	the	DET
inlawrev-2695	7	32	rate	rate	NOUN
inlawrev-2695	7	33	of	of	ADP
inlawrev-2695	7	34	interest	interest	NOUN
inlawrev-2695	7	35	imputed	impute	VERB
inlawrev-2695	7	36	under	under	ADP
inlawrev-2695	7	37	section	section	NOUN
inlawrev-2695	7	38	483	483	NUM
inlawrev-2695	7	39	is	be	AUX
inlawrev-2695	7	40	unquestionably	unquestionably	ADV
inlawrev-2695	7	41	imputed	impute	VERB
inlawrev-2695	7	42	for	for	ADP
inlawrev-2695	7	43	income	income	NOUN
inlawrev-2695	7	44	tax	tax	NOUN
inlawrev-2695	7	45	purposes	purpose	NOUN
inlawrev-2695	7	46	to	to	PART
inlawrev-2695	7	47	ensure	ensure	VERB
inlawrev-2695	7	48	that	that	SCONJ
inlawrev-2695	7	49	the	the	DET
inlawrev-2695	7	50	seller	seller	NOUN
inlawrev-2695	7	51	will	will	AUX
inlawrev-2695	7	52	recognize	recognize	VERB
inlawrev-2695	7	53	(	(	PUNCT
inlawrev-2695	7	54	pay	pay	VERB
inlawrev-2695	7	55	income	income	NOUN
inlawrev-2695	7	56	tax	tax	NOUN
inlawrev-2695	7	57	on	on	ADP
inlawrev-2695	7	58	)	)	PUNCT
inlawrev-2695	7	59	an	an	DET
inlawrev-2695	7	60	appropriate	appropriate	ADJ
inlawrev-2695	7	61	amount	amount	NOUN
inlawrev-2695	7	62	of	of	ADP
inlawrev-2695	7	63	interest	interest	NOUN
inlawrev-2695	7	64	income	income	NOUN
inlawrev-2695	7	65	.	.	PUNCT
inlawrev-2695	8	1	7	7	NUM
inlawrev-2695	8	2	'	'	NUM
inlawrev-2695	8	3	all	all	DET
inlawrev-2695	8	4	section	section	NOUN
inlawrev-2695	8	5	numbers	number	NOUN
inlawrev-2695	8	6	used	use	VERB
inlawrev-2695	8	7	in	in	ADP
inlawrev-2695	8	8	this	this	DET
inlawrev-2695	8	9	note	note	NOUN
inlawrev-2695	8	10	refer	refer	VERB
inlawrev-2695	8	11	to	to	ADP
inlawrev-2695	8	12	the	the	DET
inlawrev-2695	8	13	internal	internal	ADJ
inlawrev-2695	8	14	revenue	revenue	NOUN
inlawrev-2695	8	15	code	code	NOUN
inlawrev-2695	8	16	of	of	ADP
inlawrev-2695	8	17	1954	1954	NUM
inlawrev-2695	8	18	as	as	SCONJ
inlawrev-2695	8	19	amended	amend	VERB
inlawrev-2695	8	20	.	.	PUNCT
inlawrev-2695	9	1	2see	2see	NUM
inlawrev-2695	9	2	i.r.c	i.r.c	NOUN
inlawrev-2695	9	3	.	.	PUNCT
inlawrev-2695	10	1	§	§	PROPN
inlawrev-2695	10	2	483	483	NUM
inlawrev-2695	10	3	(	(	PUNCT
inlawrev-2695	10	4	supp	supp	PROPN
inlawrev-2695	10	5	.	.	PUNCT
inlawrev-2695	11	1	ill	ill	ADJ
inlawrev-2695	11	2	1985	1985	NUM
inlawrev-2695	11	3	)	)	PUNCT
inlawrev-2695	11	4	.	.	PUNCT
inlawrev-2695	12	1	353	353	NUM
inlawrev-2695	12	2	t.c.m	t.c.m	NOUN
inlawrev-2695	12	3	.	.	PUNCT
inlawrev-2695	13	1	(	(	PUNCT
inlawrev-2695	13	2	cch	cch	NOUN
inlawrev-2695	13	3	)	)	PUNCT
inlawrev-2695	13	4	323	323	NUM
inlawrev-2695	13	5	(	(	PUNCT
inlawrev-2695	13	6	1987	1987	NUM
inlawrev-2695	13	7	)	)	PUNCT
inlawrev-2695	13	8	.	.	PUNCT
inlawrev-2695	14	1	see	see	VERB
inlawrev-2695	14	2	infra	infra	NOUN
inlawrev-2695	14	3	text	text	NOUN
inlawrev-2695	14	4	accompanying	accompany	VERB
inlawrev-2695	14	5	notes	note	NOUN
inlawrev-2695	14	6	42	42	NUM
inlawrev-2695	14	7	-	-	SYM
inlawrev-2695	14	8	55	55	NUM
inlawrev-2695	14	9	.	.	PUNCT
inlawrev-2695	15	1	4revenue	4revenue	NUM
inlawrev-2695	15	2	act	act	NOUN
inlawrev-2695	15	3	of	of	ADP
inlawrev-2695	15	4	1964	1964	NUM
inlawrev-2695	15	5	,	,	PUNCT
inlawrev-2695	15	6	pub	pub	NOUN
inlawrev-2695	15	7	.	.	PUNCT
inlawrev-2695	16	1	l.	l.	PROPN
inlawrev-2695	16	2	no	no	INTJ
inlawrev-2695	16	3	.	.	PROPN
inlawrev-2695	17	1	88	88	NUM
inlawrev-2695	17	2	-	-	SYM
inlawrev-2695	17	3	272	272	NUM
inlawrev-2695	17	4	,	,	PUNCT
inlawrev-2695	17	5	§	§	PROPN
inlawrev-2695	17	6	224	224	NUM
inlawrev-2695	17	7	,	,	PUNCT
inlawrev-2695	17	8	78	78	NUM
inlawrev-2695	17	9	stat	stat	NOUN
inlawrev-2695	17	10	.	.	PUNCT
inlawrev-2695	18	1	19	19	NUM
inlawrev-2695	18	2	,	,	PUNCT
inlawrev-2695	18	3	77	77	NUM
inlawrev-2695	18	4	-	-	SYM
inlawrev-2695	18	5	78	78	NUM
inlawrev-2695	18	6	;	;	PUNCT
inlawrev-2695	18	7	see	see	VERB
inlawrev-2695	18	8	also	also	ADV
inlawrev-2695	18	9	h.r	h.r	PROPN
inlawrev-2695	18	10	.	.	PROPN
inlawrev-2695	18	11	rep	rep	PROPN
inlawrev-2695	18	12	.	.	PROPN
inlawrev-2695	18	13	no	no	INTJ
inlawrev-2695	18	14	.	.	PUNCT
inlawrev-2695	19	1	749	749	NUM
inlawrev-2695	19	2	,	,	PUNCT
inlawrev-2695	19	3	88th	88th	ADJ
inlawrev-2695	19	4	cong	cong	NOUN
inlawrev-2695	19	5	.	.	PROPN
inlawrev-2695	19	6	,	,	PUNCT
inlawrev-2695	19	7	2d	2d	PROPN
inlawrev-2695	19	8	sess	sess	NOUN
inlawrev-2695	19	9	.	.	PUNCT
inlawrev-2695	20	1	1	1	NUM
inlawrev-2695	20	2	,	,	PUNCT
inlawrev-2695	20	3	72	72	NUM
inlawrev-2695	20	4	,	,	PUNCT
inlawrev-2695	20	5	reprinted	reprint	VERB
inlawrev-2695	20	6	in	in	ADP
inlawrev-2695	20	7	1964	1964	NUM
inlawrev-2695	20	8	u.s	u.s	PROPN
inlawrev-2695	20	9	.	.	PROPN
inlawrev-2695	20	10	code	code	PROPN
inlawrev-2695	20	11	cong	cong	PROPN
inlawrev-2695	20	12	.	.	PUNCT
inlawrev-2695	21	1	&	&	CCONJ
inlawrev-2695	22	1	admin	admin	PROPN
inlawrev-2695	22	2	.	.	PUNCT
inlawrev-2695	23	1	news	news	NOUN
inlawrev-2695	23	2	1313	1313	NUM
inlawrev-2695	23	3	,	,	PUNCT
inlawrev-2695	23	4	1380	1380	NUM
inlawrev-2695	23	5	[	[	X
inlawrev-2695	23	6	hereinafter	hereinafter	NOUN
inlawrev-2695	23	7	h.r	h.r	PROPN
inlawrev-2695	23	8	.	.	PROPN
inlawrev-2695	23	9	rep	rep	PROPN
inlawrev-2695	23	10	.	.	PROPN
inlawrev-2695	23	11	no	no	INTJ
inlawrev-2695	23	12	.	.	PUNCT
inlawrev-2695	24	1	749	749	NUM
inlawrev-2695	24	2	]	]	PUNCT
inlawrev-2695	24	3	;	;	PUNCT
inlawrev-2695	25	1	s.	s.	PROPN
inlawrev-2695	25	2	rep	rep	PROPN
inlawrev-2695	25	3	.	.	PROPN
inlawrev-2695	26	1	no	no	PROPN
inlawrev-2695	26	2	.	.	NOUN
inlawrev-2695	26	3	830	830	NUM
inlawrev-2695	26	4	,	,	PUNCT
inlawrev-2695	26	5	88th	88th	ADJ
inlawrev-2695	26	6	cong	cong	NOUN
inlawrev-2695	26	7	.	.	PROPN
inlawrev-2695	26	8	,	,	PUNCT
inlawrev-2695	26	9	2d	2d	PROPN
inlawrev-2695	26	10	sess	sess	NOUN
inlawrev-2695	26	11	.	.	PUNCT
inlawrev-2695	27	1	1	1	NUM
inlawrev-2695	27	2	,	,	PUNCT
inlawrev-2695	27	3	101	101	NUM
inlawrev-2695	27	4	,	,	PUNCT
inlawrev-2695	27	5	reprinted	reprint	VERB
inlawrev-2695	27	6	in	in	ADP
inlawrev-2695	27	7	1964	1964	NUM
inlawrev-2695	27	8	u.s	u.s	PROPN
inlawrev-2695	27	9	.	.	PROPN
inlawrev-2695	27	10	code	code	PROPN
inlawrev-2695	27	11	cong	cong	PROPN
inlawrev-2695	27	12	.	.	PUNCT
inlawrev-2695	28	1	&	&	CCONJ
inlawrev-2695	29	1	admin	admin	PROPN
inlawrev-2695	29	2	.	.	PUNCT
inlawrev-2695	30	1	news	news	PROPN
inlawrev-2695	30	2	1673	1673	NUM
inlawrev-2695	30	3	,	,	PUNCT
inlawrev-2695	30	4	1774	1774	NUM
inlawrev-2695	30	5	[	[	X
inlawrev-2695	30	6	hereinafter	hereinafter	NOUN
inlawrev-2695	30	7	s.	s.	PROPN
inlawrev-2695	30	8	rep	rep	PROPN
inlawrev-2695	30	9	.	.	PROPN
inlawrev-2695	31	1	no	no	INTJ
inlawrev-2695	31	2	.	.	NOUN
inlawrev-2695	31	3	830	830	NUM
inlawrev-2695	31	4	]	]	PUNCT
inlawrev-2695	31	5	.	.	PUNCT
inlawrev-2695	32	1	5i.r.c	5i.r.c	NUM
inlawrev-2695	32	2	.	.	PUNCT
inlawrev-2695	33	1	§	§	PROPN
inlawrev-2695	33	2	483(c	483(c	PROPN
inlawrev-2695	33	3	)	)	PUNCT
inlawrev-2695	33	4	(	(	PUNCT
inlawrev-2695	33	5	supp	supp	PROPN
inlawrev-2695	33	6	.	.	PUNCT
inlawrev-2695	34	1	ill	ill	ADJ
inlawrev-2695	34	2	1985	1985	NUM
inlawrev-2695	34	3	)	)	PUNCT
inlawrev-2695	34	4	.	.	PUNCT
inlawrev-2695	35	1	6id	6id	PROPN
inlawrev-2695	35	2	.	.	PUNCT
inlawrev-2695	36	1	§	§	PROPN
inlawrev-2695	36	2	483(a)-(b	483(a)-(b	PROPN
inlawrev-2695	36	3	)	)	PUNCT
inlawrev-2695	36	4	.	.	PUNCT
inlawrev-2695	37	1	7h.r	7h.r	X
inlawrev-2695	37	2	.	.	X
inlawrev-2695	38	1	rep	rep	PROPN
inlawrev-2695	38	2	.	.	PROPN
inlawrev-2695	39	1	no	no	INTJ
inlawrev-2695	39	2	.	.	PUNCT
inlawrev-2695	40	1	749	749	NUM
inlawrev-2695	40	2	,	,	PUNCT
inlawrev-2695	40	3	supra	supra	PROPN
inlawrev-2695	40	4	note	note	NOUN
inlawrev-2695	40	5	4	4	NUM
inlawrev-2695	40	6	,	,	PUNCT
inlawrev-2695	40	7	at	at	ADP
inlawrev-2695	40	8	1380	1380	NUM
inlawrev-2695	40	9	;	;	PUNCT
inlawrev-2695	41	1	s.	s.	PROPN
inlawrev-2695	41	2	rep	rep	PROPN
inlawrev-2695	41	3	.	.	PROPN
inlawrev-2695	42	1	no	no	PROPN
inlawrev-2695	43	1	.	.	NOUN
inlawrev-2695	43	2	830	830	NUM
inlawrev-2695	43	3	,	,	PUNCT
inlawrev-2695	43	4	supra	supra	NOUN
inlawrev-2695	43	5	note	note	NOUN
inlawrev-2695	43	6	4	4	NUM
inlawrev-2695	43	7	,	,	PUNCT
inlawrev-2695	43	8	at	at	ADP
inlawrev-2695	43	9	1774	1774	NUM
inlawrev-2695	43	10	-	-	SYM
inlawrev-2695	43	11	75	75	NUM
inlawrev-2695	43	12	.	.	PUNCT
inlawrev-2695	44	1	679	679	NUM
inlawrev-2695	44	2	680	680	NUM
inlawrev-2695	44	3	indiana	indiana	PROPN
inlawrev-2695	44	4	la	la	PROPN
inlawrev-2695	44	5	w	w	PROPN
inlawrev-2695	44	6	review	review	PROPN
inlawrev-2695	45	1	[	[	X
inlawrev-2695	45	2	vol	vol	NOUN
inlawrev-2695	45	3	.	.	PUNCT
inlawrev-2695	45	4	20:679	20:679	NUM
inlawrev-2695	46	1	the	the	DET
inlawrev-2695	46	2	controversy	controversy	NOUN
inlawrev-2695	46	3	surrounding	surround	VERB
inlawrev-2695	46	4	section	section	NOUN
inlawrev-2695	46	5	483	483	NUM
inlawrev-2695	46	6	is	be	AUX
inlawrev-2695	46	7	whether	whether	SCONJ
inlawrev-2695	46	8	,	,	PUNCT
inlawrev-2695	46	9	for	for	ADP
inlawrev-2695	46	10	gift	gift	NOUN
inlawrev-2695	46	11	tax	tax	NOUN
inlawrev-2695	46	12	purposes	purpose	NOUN
inlawrev-2695	46	13	,	,	PUNCT
inlawrev-2695	46	14	interest	interest	NOUN
inlawrev-2695	46	15	is	be	AUX
inlawrev-2695	46	16	imputed	impute	VERB
inlawrev-2695	46	17	using	use	VERB
inlawrev-2695	46	18	section	section	NOUN
inlawrev-2695	46	19	483	483	NUM
inlawrev-2695	46	20	interest	interest	NOUN
inlawrev-2695	46	21	rates	rate	NOUN
inlawrev-2695	46	22	or	or	CCONJ
inlawrev-2695	46	23	potentially	potentially	ADV
inlawrev-2695	46	24	higher	high	ADJ
inlawrev-2695	46	25	market	market	NOUN
inlawrev-2695	46	26	interest	interest	NOUN
inlawrev-2695	46	27	rates	rate	NOUN
inlawrev-2695	46	28	such	such	ADJ
inlawrev-2695	46	29	that	that	SCONJ
inlawrev-2695	46	30	the	the	DET
inlawrev-2695	46	31	seller	seller	NOUN
inlawrev-2695	46	32	is	be	AUX
inlawrev-2695	46	33	deemed	deem	VERB
inlawrev-2695	46	34	to	to	PART
inlawrev-2695	46	35	have	have	AUX
inlawrev-2695	46	36	made	make	VERB
inlawrev-2695	46	37	a	a	DET
inlawrev-2695	46	38	taxable	taxable	ADJ
inlawrev-2695	46	39	gift	gift	NOUN
inlawrev-2695	46	40	if	if	SCONJ
inlawrev-2695	46	41	he	he	PRON
inlawrev-2695	46	42	does	do	AUX
inlawrev-2695	46	43	not	not	PART
inlawrev-2695	46	44	charge	charge	VERB
inlawrev-2695	46	45	at	at	ADP
inlawrev-2695	46	46	least	least	ADJ
inlawrev-2695	46	47	the	the	DET
inlawrev-2695	46	48	market	market	NOUN
inlawrev-2695	46	49	rate	rate	NOUN
inlawrev-2695	46	50	of	of	ADP
inlawrev-2695	46	51	interest	interest	NOUN
inlawrev-2695	46	52	.	.	PUNCT
inlawrev-2695	47	1	for	for	ADP
inlawrev-2695	47	2	example	example	NOUN
inlawrev-2695	47	3	,	,	PUNCT
inlawrev-2695	47	4	a	a	DET
inlawrev-2695	47	5	seller	seller	NOUN
inlawrev-2695	47	6	of	of	ADP
inlawrev-2695	47	7	property	property	NOUN
inlawrev-2695	47	8	falling	fall	VERB
inlawrev-2695	47	9	within	within	ADP
inlawrev-2695	47	10	the	the	DET
inlawrev-2695	47	11	scope	scope	NOUN
inlawrev-2695	47	12	of	of	ADP
inlawrev-2695	47	13	section	section	NOUN
inlawrev-2695	47	14	483	483	NUM
inlawrev-2695	47	15	may	may	AUX
inlawrev-2695	47	16	charge	charge	VERB
inlawrev-2695	47	17	the	the	DET
inlawrev-2695	47	18	appropriate	appropriate	ADJ
inlawrev-2695	47	19	rate	rate	NOUN
inlawrev-2695	47	20	of	of	ADP
inlawrev-2695	47	21	interest	interest	NOUN
inlawrev-2695	47	22	under	under	ADP
inlawrev-2695	47	23	section	section	NOUN
inlawrev-2695	47	24	483	483	NUM
inlawrev-2695	47	25	for	for	ADP
inlawrev-2695	47	26	income	income	NOUN
inlawrev-2695	47	27	tax	tax	NOUN
inlawrev-2695	47	28	purposes	purpose	NOUN
inlawrev-2695	47	29	,	,	PUNCT
inlawrev-2695	47	30	but	but	CCONJ
inlawrev-2695	47	31	be	be	AUX
inlawrev-2695	47	32	deemed	deem	VERB
inlawrev-2695	47	33	to	to	PART
inlawrev-2695	47	34	have	have	AUX
inlawrev-2695	47	35	made	make	VERB
inlawrev-2695	47	36	a	a	DET
inlawrev-2695	47	37	taxable	taxable	ADJ
inlawrev-2695	47	38	gift	gift	NOUN
inlawrev-2695	47	39	for	for	ADP
inlawrev-2695	47	40	gift	gift	NOUN
inlawrev-2695	47	41	tax	tax	NOUN
inlawrev-2695	47	42	purposes	purpose	NOUN
inlawrev-2695	47	43	based	base	VERB
inlawrev-2695	47	44	on	on	ADP
inlawrev-2695	47	45	the	the	DET
inlawrev-2695	47	46	difference	difference	NOUN
inlawrev-2695	47	47	between	between	ADP
inlawrev-2695	47	48	the	the	DET
inlawrev-2695	47	49	rate	rate	NOUN
inlawrev-2695	47	50	he	he	PRON
inlawrev-2695	47	51	charged	charge	VERB
inlawrev-2695	47	52	under	under	ADP
inlawrev-2695	47	53	section	section	NOUN
inlawrev-2695	47	54	483	483	NUM
inlawrev-2695	47	55	and	and	CCONJ
inlawrev-2695	47	56	the	the	DET
inlawrev-2695	47	57	higher	high	ADJ
inlawrev-2695	47	58	market	market	NOUN
inlawrev-2695	47	59	rate	rate	NOUN
inlawrev-2695	47	60	of	of	ADP
inlawrev-2695	47	61	interest	interest	NOUN
inlawrev-2695	47	62	.	.	PUNCT
inlawrev-2695	48	1	8	8	NUM
inlawrev-2695	48	2	therefore	therefore	ADV
inlawrev-2695	48	3	,	,	PUNCT
inlawrev-2695	48	4	if	if	SCONJ
inlawrev-2695	48	5	a	a	DET
inlawrev-2695	48	6	transaction	transaction	NOUN
inlawrev-2695	48	7	falls	fall	VERB
inlawrev-2695	48	8	within	within	ADP
inlawrev-2695	48	9	the	the	DET
inlawrev-2695	48	10	scope	scope	NOUN
inlawrev-2695	48	11	of	of	ADP
inlawrev-2695	48	12	section	section	NOUN
inlawrev-2695	48	13	483	483	NUM
inlawrev-2695	48	14	,	,	PUNCT
inlawrev-2695	48	15	and	and	CCONJ
inlawrev-2695	48	16	the	the	DET
inlawrev-2695	48	17	seller	seller	NOUN
inlawrev-2695	48	18	charges	charge	VERB
inlawrev-2695	48	19	the	the	DET
inlawrev-2695	48	20	appropriate	appropriate	ADJ
inlawrev-2695	48	21	section	section	NOUN
inlawrev-2695	48	22	483	483	NUM
inlawrev-2695	48	23	rate	rate	NOUN
inlawrev-2695	48	24	of	of	ADP
inlawrev-2695	48	25	interest	interest	NOUN
inlawrev-2695	48	26	,	,	PUNCT
inlawrev-2695	48	27	the	the	DET
inlawrev-2695	48	28	seller	seller	NOUN
inlawrev-2695	48	29	will	will	AUX
inlawrev-2695	48	30	not	not	PART
inlawrev-2695	48	31	have	have	VERB
inlawrev-2695	48	32	any	any	DET
inlawrev-2695	48	33	income	income	NOUN
inlawrev-2695	48	34	tax	tax	NOUN
inlawrev-2695	48	35	problems	problem	NOUN
inlawrev-2695	48	36	but	but	CCONJ
inlawrev-2695	48	37	may	may	AUX
inlawrev-2695	48	38	unexpectedly	unexpectedly	ADV
inlawrev-2695	48	39	be	be	AUX
inlawrev-2695	48	40	faced	face	VERB
inlawrev-2695	48	41	with	with	ADP
inlawrev-2695	48	42	gift	gift	NOUN
inlawrev-2695	48	43	tax	tax	NOUN
inlawrev-2695	48	44	problems	problem	NOUN
inlawrev-2695	48	45	.	.	PUNCT
inlawrev-2695	49	1	this	this	DET
inlawrev-2695	49	2	note	note	NOUN
inlawrev-2695	49	3	will	will	AUX
inlawrev-2695	49	4	address	address	VERB
inlawrev-2695	49	5	the	the	DET
inlawrev-2695	49	6	issue	issue	NOUN
inlawrev-2695	49	7	of	of	ADP
inlawrev-2695	49	8	whether	whether	SCONJ
inlawrev-2695	49	9	the	the	DET
inlawrev-2695	49	10	interest	interest	NOUN
inlawrev-2695	49	11	rate	rate	NOUN
inlawrev-2695	49	12	imputed	impute	VERB
inlawrev-2695	49	13	under	under	ADP
inlawrev-2695	49	14	section	section	NOUN
inlawrev-2695	49	15	483	483	NUM
inlawrev-2695	49	16	for	for	ADP
inlawrev-2695	49	17	income	income	NOUN
inlawrev-2695	49	18	tax	tax	NOUN
inlawrev-2695	49	19	purposes	purpose	NOUN
inlawrev-2695	49	20	is	be	AUX
inlawrev-2695	49	21	also	also	ADV
inlawrev-2695	49	22	the	the	DET
inlawrev-2695	49	23	appropriate	appropriate	ADJ
inlawrev-2695	49	24	rate	rate	NOUN
inlawrev-2695	49	25	to	to	PART
inlawrev-2695	49	26	impute	impute	VERB
inlawrev-2695	49	27	for	for	ADP
inlawrev-2695	49	28	gift	gift	NOUN
inlawrev-2695	49	29	tax	tax	NOUN
inlawrev-2695	49	30	purposes	purpose	NOUN
inlawrev-2695	49	31	where	where	SCONJ
inlawrev-2695	49	32	section	section	NOUN
inlawrev-2695	49	33	483	483	NUM
inlawrev-2695	49	34	applies	apply	VERB
inlawrev-2695	49	35	to	to	ADP
inlawrev-2695	49	36	a	a	DET
inlawrev-2695	49	37	transaction	transaction	NOUN
inlawrev-2695	49	38	.	.	PUNCT
inlawrev-2695	50	1	this	this	DET
inlawrev-2695	50	2	note	note	NOUN
inlawrev-2695	50	3	will	will	AUX
inlawrev-2695	50	4	also	also	ADV
inlawrev-2695	50	5	examine	examine	VERB
inlawrev-2695	50	6	the	the	DET
inlawrev-2695	50	7	evolution	evolution	NOUN
inlawrev-2695	50	8	of	of	ADP
inlawrev-2695	50	9	section	section	NOUN
inlawrev-2695	50	10	483	483	NUM
inlawrev-2695	50	11	as	as	SCONJ
inlawrev-2695	50	12	it	it	PRON
inlawrev-2695	50	13	relates	relate	VERB
inlawrev-2695	50	14	to	to	ADP
inlawrev-2695	50	15	the	the	DET
inlawrev-2695	50	16	discrepancy	discrepancy	NOUN
inlawrev-2695	50	17	between	between	ADP
inlawrev-2695	50	18	section	section	NOUN
inlawrev-2695	50	19	483	483	NUM
inlawrev-2695	50	20	interest	interest	NOUN
inlawrev-2695	50	21	rates	rate	NOUN
inlawrev-2695	50	22	and	and	CCONJ
inlawrev-2695	50	23	market	market	NOUN
inlawrev-2695	50	24	interest	interest	NOUN
inlawrev-2695	50	25	rates	rate	NOUN
inlawrev-2695	50	26	.	.	PUNCT
inlawrev-2695	51	1	9	9	NUM
inlawrev-2695	51	2	ii	ii	NOUN
inlawrev-2695	51	3	.	.	PUNCT
inlawrev-2695	51	4	section	section	PROPN
inlawrev-2695	51	5	483	483	NUM
inlawrev-2695	51	6	—	—	PUNCT
inlawrev-2695	51	7	how	how	SCONJ
inlawrev-2695	51	8	it	it	PRON
inlawrev-2695	51	9	operates	operate	VERB
inlawrev-2695	51	10	section	section	NOUN
inlawrev-2695	51	11	483	483	NUM
inlawrev-2695	51	12	requires	require	VERB
inlawrev-2695	51	13	that	that	SCONJ
inlawrev-2695	51	14	a	a	DET
inlawrev-2695	51	15	deferred	deferred	ADJ
inlawrev-2695	51	16	sale	sale	NOUN
inlawrev-2695	51	17	of	of	ADP
inlawrev-2695	51	18	property	property	NOUN
inlawrev-2695	51	19	transaction	transaction	NOUN
inlawrev-2695	51	20	include	include	VERB
inlawrev-2695	51	21	an	an	DET
inlawrev-2695	51	22	appropriate	appropriate	ADJ
inlawrev-2695	51	23	amount	amount	NOUN
inlawrev-2695	51	24	of	of	ADP
inlawrev-2695	51	25	interest	interest	NOUN
inlawrev-2695	51	26	so	so	SCONJ
inlawrev-2695	51	27	that	that	SCONJ
inlawrev-2695	51	28	the	the	DET
inlawrev-2695	51	29	seller	seller	NOUN
inlawrev-2695	51	30	of	of	ADP
inlawrev-2695	51	31	the	the	DET
inlawrev-2695	51	32	property	property	NOUN
inlawrev-2695	51	33	will	will	AUX
inlawrev-2695	51	34	recognize	recognize	VERB
inlawrev-2695	51	35	interest	interest	NOUN
inlawrev-2695	51	36	income	income	NOUN
inlawrev-2695	51	37	instead	instead	ADV
inlawrev-2695	51	38	of	of	ADP
inlawrev-2695	51	39	capital	capital	NOUN
inlawrev-2695	51	40	gain	gain	NOUN
inlawrev-2695	51	41	income	income	NOUN
inlawrev-2695	51	42	.	.	PUNCT
inlawrev-2695	52	1	10	10	NUM
inlawrev-2695	52	2	congress	congress	PROPN
inlawrev-2695	52	3	did	do	AUX
inlawrev-2695	52	4	not	not	PART
inlawrev-2695	52	5	see	see	VERB
inlawrev-2695	52	6	any	any	DET
inlawrev-2695	52	7	reason	reason	NOUN
inlawrev-2695	52	8	why	why	SCONJ
inlawrev-2695	52	9	taxpayers	taxpayer	NOUN
inlawrev-2695	52	10	should	should	AUX
inlawrev-2695	52	11	not	not	PART
inlawrev-2695	52	12	report	report	VERB
inlawrev-2695	52	13	amounts	amount	NOUN
inlawrev-2695	52	14	as	as	ADP
inlawrev-2695	52	15	interest	interest	NOUN
inlawrev-2695	52	16	income	income	NOUN
inlawrev-2695	52	17	merely	merely	ADV
inlawrev-2695	52	18	because	because	SCONJ
inlawrev-2695	52	19	they	they	PRON
inlawrev-2695	52	20	did	do	AUX
inlawrev-2695	52	21	not	not	PART
inlawrev-2695	52	22	contractually	contractually	ADV
inlawrev-2695	52	23	provide	provide	VERB
inlawrev-2695	52	24	for	for	ADP
inlawrev-2695	52	25	it	it	PRON
inlawrev-2695	52	26	in	in	ADP
inlawrev-2695	52	27	the	the	DET
inlawrev-2695	52	28	contract	contract	NOUN
inlawrev-2695	52	29	.	.	PUNCT
inlawrev-2695	53	1	11	11	NUM
inlawrev-2695	53	2	for	for	ADP
inlawrev-2695	53	3	example	example	NOUN
inlawrev-2695	53	4	,	,	PUNCT
inlawrev-2695	53	5	suppose	suppose	VERB
inlawrev-2695	53	6	the	the	DET
inlawrev-2695	53	7	taxpayer	taxpayer	NOUN
inlawrev-2695	53	8	sells	sell	VERB
inlawrev-2695	53	9	an	an	DET
inlawrev-2695	53	10	asset	asset	NOUN
inlawrev-2695	53	11	with	with	ADP
inlawrev-2695	53	12	a	a	DET
inlawrev-2695	53	13	basis	basis	NOUN
inlawrev-2695	53	14	and	and	CCONJ
inlawrev-2695	53	15	fair	fair	ADJ
inlawrev-2695	53	16	market	market	NOUN
inlawrev-2695	53	17	value	value	NOUN
inlawrev-2695	53	18	of	of	ADP
inlawrev-2695	53	19	$	$	SYM
inlawrev-2695	53	20	1000	1000	NUM
inlawrev-2695	53	21	for	for	ADP
inlawrev-2695	53	22	$	$	SYM
inlawrev-2695	53	23	1300	1300	NUM
inlawrev-2695	53	24	payable	payable	ADJ
inlawrev-2695	53	25	over	over	ADP
inlawrev-2695	53	26	ten	ten	NUM
inlawrev-2695	53	27	years	year	NOUN
inlawrev-2695	53	28	with	with	ADP
inlawrev-2695	53	29	no	no	DET
inlawrev-2695	53	30	interest	interest	NOUN
inlawrev-2695	53	31	.	.	PUNCT
inlawrev-2695	54	1	over	over	ADP
inlawrev-2695	54	2	the	the	DET
inlawrev-2695	54	3	ten	ten	NUM
inlawrev-2695	54	4	year	year	NOUN
inlawrev-2695	54	5	period	period	NOUN
inlawrev-2695	54	6	,	,	PUNCT
inlawrev-2695	54	7	the	the	DET
inlawrev-2695	54	8	taxpayer	taxpayer	NOUN
inlawrev-2695	54	9	would	would	AUX
inlawrev-2695	54	10	report	report	VERB
inlawrev-2695	54	11	$	$	SYM
inlawrev-2695	54	12	300	300	NUM
inlawrev-2695	54	13	[	[	SYM
inlawrev-2695	54	14	$	$	SYM
inlawrev-2695	54	15	1300-$1000	1300-$1000	NUM
inlawrev-2695	54	16	]	]	PUNCT
inlawrev-2695	54	17	of	of	ADP
inlawrev-2695	54	18	capital	capital	NOUN
inlawrev-2695	54	19	gain	gain	NOUN
inlawrev-2695	54	20	income	income	NOUN
inlawrev-2695	54	21	.	.	PUNCT
inlawrev-2695	55	1	if	if	SCONJ
inlawrev-2695	55	2	the	the	DET
inlawrev-2695	55	3	taxpayer	taxpayer	NOUN
inlawrev-2695	55	4	had	have	AUX
inlawrev-2695	55	5	sold	sell	VERB
inlawrev-2695	55	6	the	the	DET
inlawrev-2695	55	7	asset	asset	NOUN
inlawrev-2695	55	8	for	for	ADP
inlawrev-2695	55	9	its	its	PRON
inlawrev-2695	55	10	fair	fair	ADJ
inlawrev-2695	55	11	market	market	NOUN
inlawrev-2695	55	12	value	value	NOUN
inlawrev-2695	55	13	and	and	CCONJ
inlawrev-2695	55	14	had	have	AUX
inlawrev-2695	55	15	charged	charge	VERB
inlawrev-2695	55	16	interest	interest	NOUN
inlawrev-2695	55	17	of	of	ADP
inlawrev-2695	55	18	$	$	SYM
inlawrev-2695	55	19	300	300	NUM
inlawrev-2695	55	20	,	,	PUNCT
inlawrev-2695	55	21	the	the	DET
inlawrev-2695	55	22	taxpayer	taxpayer	NOUN
inlawrev-2695	55	23	would	would	AUX
inlawrev-2695	55	24	have	have	AUX
inlawrev-2695	55	25	recognized	recognize	VERB
inlawrev-2695	55	26	$	$	SYM
inlawrev-2695	55	27	300	300	NUM
inlawrev-2695	55	28	of	of	ADP
inlawrev-2695	55	29	ordinary	ordinary	ADJ
inlawrev-2695	55	30	interest	interest	NOUN
inlawrev-2695	55	31	income	income	NOUN
inlawrev-2695	55	32	and	and	CCONJ
inlawrev-2695	55	33	no	no	DET
inlawrev-2695	55	34	capital	capital	NOUN
inlawrev-2695	55	35	gain	gain	NOUN
inlawrev-2695	55	36	.	.	PUNCT
inlawrev-2695	56	1	12	12	NUM
inlawrev-2695	56	2	ssee	ssee	PROPN
inlawrev-2695	56	3	infra	infra	NOUN
inlawrev-2695	56	4	text	text	NOUN
inlawrev-2695	56	5	accompanying	accompanying	ADJ
inlawrev-2695	56	6	notes	note	NOUN
inlawrev-2695	56	7	36	36	NUM
inlawrev-2695	56	8	-	-	SYM
inlawrev-2695	56	9	41	41	NUM
inlawrev-2695	56	10	.	.	PUNCT
inlawrev-2695	57	1	'	'	PUNCT
inlawrev-2695	57	2	consequently	consequently	ADV
inlawrev-2695	57	3	,	,	PUNCT
inlawrev-2695	57	4	this	this	DET
inlawrev-2695	57	5	note	note	NOUN
inlawrev-2695	57	6	will	will	AUX
inlawrev-2695	57	7	not	not	PART
inlawrev-2695	57	8	discuss	discuss	VERB
inlawrev-2695	57	9	the	the	DET
inlawrev-2695	57	10	original	original	ADJ
inlawrev-2695	57	11	issue	issue	NOUN
inlawrev-2695	57	12	discount	discount	NOUN
inlawrev-2695	57	13	(	(	PUNCT
inlawrev-2695	57	14	oid	oid	NUM
inlawrev-2695	57	15	)	)	PUNCT
inlawrev-2695	57	16	rules	rule	NOUN
inlawrev-2695	57	17	or	or	CCONJ
inlawrev-2695	57	18	section	section	NOUN
inlawrev-2695	57	19	7872	7872	NUM
inlawrev-2695	57	20	in	in	ADP
inlawrev-2695	57	21	any	any	DET
inlawrev-2695	57	22	great	great	ADJ
inlawrev-2695	57	23	detail	detail	NOUN
inlawrev-2695	57	24	.	.	PUNCT
inlawrev-2695	58	1	see	see	VERB
inlawrev-2695	58	2	infra	infra	NOUN
inlawrev-2695	58	3	text	text	NOUN
inlawrev-2695	58	4	accompanying	accompany	VERB
inlawrev-2695	58	5	notes	note	NOUN
inlawrev-2695	58	6	194	194	NUM
inlawrev-2695	58	7	-	-	SYM
inlawrev-2695	58	8	206	206	NUM
inlawrev-2695	58	9	.	.	PUNCT
inlawrev-2695	59	1	10h.r	10h.r	NUM
inlawrev-2695	59	2	.	.	X
inlawrev-2695	60	1	rep	rep	PROPN
inlawrev-2695	60	2	.	.	PROPN
inlawrev-2695	60	3	no	no	INTJ
inlawrev-2695	60	4	.	.	PUNCT
inlawrev-2695	61	1	749	749	NUM
inlawrev-2695	61	2	,	,	PUNCT
inlawrev-2695	61	3	supra	supra	PROPN
inlawrev-2695	61	4	note	note	NOUN
inlawrev-2695	61	5	4	4	NUM
inlawrev-2695	61	6	,	,	PUNCT
inlawrev-2695	61	7	at	at	ADP
inlawrev-2695	61	8	1381	1381	NUM
inlawrev-2695	61	9	;	;	PUNCT
inlawrev-2695	62	1	s.	s.	PROPN
inlawrev-2695	62	2	rep	rep	PROPN
inlawrev-2695	62	3	.	.	PROPN
inlawrev-2695	63	1	no	no	PROPN
inlawrev-2695	64	1	.	.	NOUN
inlawrev-2695	64	2	830	830	NUM
inlawrev-2695	64	3	,	,	PUNCT
inlawrev-2695	64	4	supra	supra	NOUN
inlawrev-2695	64	5	note	note	NOUN
inlawrev-2695	64	6	4	4	NUM
inlawrev-2695	64	7	,	,	PUNCT
inlawrev-2695	64	8	at	at	ADP
inlawrev-2695	64	9	1775	1775	NUM
inlawrev-2695	64	10	;	;	PUNCT
inlawrev-2695	64	11	5	5	NUM
inlawrev-2695	64	12	fed	feed	VERB
inlawrev-2695	64	13	.	.	PUNCT
inlawrev-2695	65	1	taxes	taxis	NOUN
inlawrev-2695	65	2	(	(	PUNCT
inlawrev-2695	65	3	p	p	NOUN
inlawrev-2695	65	4	-	-	PUNCT
inlawrev-2695	65	5	h	h	NOUN
inlawrev-2695	65	6	)	)	PUNCT
inlawrev-2695	65	7	f	f	NOUN
inlawrev-2695	65	8	20,921	20,921	NUM
inlawrev-2695	65	9	(	(	PUNCT
inlawrev-2695	65	10	1987	1987	NUM
inlawrev-2695	65	11	)	)	PUNCT
inlawrev-2695	65	12	.	.	PUNCT
inlawrev-2695	66	1	see	see	VERB
inlawrev-2695	66	2	infra	infra	NOUN
inlawrev-2695	66	3	note	note	VERB
inlawrev-2695	66	4	70	70	NUM
inlawrev-2695	66	5	.	.	PUNCT
inlawrev-2695	67	1	"	"	PUNCT
inlawrev-2695	67	2	h.r	h.r	PROPN
inlawrev-2695	67	3	.	.	PROPN
inlawrev-2695	67	4	rep	rep	PROPN
inlawrev-2695	67	5	.	.	PROPN
inlawrev-2695	67	6	no	no	INTJ
inlawrev-2695	67	7	.	.	PUNCT
inlawrev-2695	68	1	749	749	NUM
inlawrev-2695	68	2	,	,	PUNCT
inlawrev-2695	68	3	supra	supra	PROPN
inlawrev-2695	68	4	note	note	NOUN
inlawrev-2695	68	5	4	4	NUM
inlawrev-2695	68	6	,	,	PUNCT
inlawrev-2695	68	7	at	at	ADP
inlawrev-2695	68	8	1381	1381	NUM
inlawrev-2695	68	9	;	;	PUNCT
inlawrev-2695	69	1	s.	s.	PROPN
inlawrev-2695	69	2	rep	rep	PROPN
inlawrev-2695	69	3	.	.	PROPN
inlawrev-2695	70	1	no	no	PROPN
inlawrev-2695	71	1	.	.	NOUN
inlawrev-2695	71	2	830	830	NUM
inlawrev-2695	71	3	,	,	PUNCT
inlawrev-2695	71	4	supra	supra	NOUN
inlawrev-2695	71	5	note	note	NOUN
inlawrev-2695	71	6	4	4	NUM
inlawrev-2695	71	7	,	,	PUNCT
inlawrev-2695	71	8	at	at	ADP
inlawrev-2695	71	9	1775	1775	NUM
inlawrev-2695	71	10	.	.	PUNCT
inlawrev-2695	72	1	12h.r	12h.r	NUM
inlawrev-2695	72	2	.	.	PUNCT
inlawrev-2695	73	1	rep	rep	PROPN
inlawrev-2695	73	2	.	.	PROPN
inlawrev-2695	73	3	no	no	INTJ
inlawrev-2695	73	4	.	.	PUNCT
inlawrev-2695	74	1	749	749	NUM
inlawrev-2695	74	2	,	,	PUNCT
inlawrev-2695	74	3	supra	supra	PROPN
inlawrev-2695	74	4	note	note	NOUN
inlawrev-2695	74	5	4	4	NUM
inlawrev-2695	74	6	,	,	PUNCT
inlawrev-2695	74	7	at	at	ADP
inlawrev-2695	74	8	1380	1380	NUM
inlawrev-2695	74	9	;	;	PUNCT
inlawrev-2695	75	1	s.	s.	PROPN
inlawrev-2695	75	2	rep	rep	PROPN
inlawrev-2695	75	3	.	.	PROPN
inlawrev-2695	76	1	no	no	PROPN
inlawrev-2695	77	1	.	.	NOUN
inlawrev-2695	77	2	830	830	NUM
inlawrev-2695	77	3	,	,	PUNCT
inlawrev-2695	77	4	supra	supra	NOUN
inlawrev-2695	77	5	note	note	NOUN
inlawrev-2695	77	6	4	4	NUM
inlawrev-2695	77	7	,	,	PUNCT
inlawrev-2695	77	8	at	at	ADP
inlawrev-2695	77	9	1774	1774	NUM
inlawrev-2695	77	10	-	-	SYM
inlawrev-2695	77	11	75	75	NUM
inlawrev-2695	77	12	.	.	PUNCT
inlawrev-2695	78	1	1987	1987	NUM
inlawrev-2695	78	2	]	]	PUNCT
inlawrev-2695	78	3	gift	gift	NOUN
inlawrev-2695	78	4	tax	tax	NOUN
inlawrev-2695	78	5	trap	trap	NOUN
inlawrev-2695	78	6	681	681	NUM
inlawrev-2695	78	7	section	section	NOUN
inlawrev-2695	78	8	483(a	483(a	NUM
inlawrev-2695	78	9	)	)	PUNCT
inlawrev-2695	78	10	13	13	NUM
inlawrev-2695	78	11	states	state	VERB
inlawrev-2695	78	12	that	that	SCONJ
inlawrev-2695	78	13	a	a	DET
inlawrev-2695	78	14	portion	portion	NOUN
inlawrev-2695	78	15	of	of	ADP
inlawrev-2695	78	16	the	the	DET
inlawrev-2695	78	17	amount	amount	NOUN
inlawrev-2695	78	18	of	of	ADP
inlawrev-2695	78	19	interest	interest	NOUN
inlawrev-2695	78	20	,	,	PUNCT
inlawrev-2695	78	21	which	which	PRON
inlawrev-2695	78	22	should	should	AUX
inlawrev-2695	78	23	have	have	AUX
inlawrev-2695	78	24	been	be	AUX
inlawrev-2695	78	25	specified	specify	VERB
inlawrev-2695	78	26	in	in	ADP
inlawrev-2695	78	27	the	the	DET
inlawrev-2695	78	28	contract	contract	NOUN
inlawrev-2695	78	29	but	but	CCONJ
inlawrev-2695	78	30	was	be	AUX
inlawrev-2695	78	31	not	not	PART
inlawrev-2695	78	32	,	,	PUNCT
inlawrev-2695	78	33	will	will	AUX
inlawrev-2695	78	34	be	be	AUX
inlawrev-2695	78	35	allocated	allocate	VERB
inlawrev-2695	78	36	to	to	ADP
inlawrev-2695	78	37	each	each	DET
inlawrev-2695	78	38	payment	payment	NOUN
inlawrev-2695	78	39	under	under	ADP
inlawrev-2695	78	40	a	a	DET
inlawrev-2695	78	41	contract	contract	NOUN
inlawrev-2695	78	42	for	for	ADP
inlawrev-2695	78	43	the	the	DET
inlawrev-2695	78	44	sale	sale	NOUN
inlawrev-2695	78	45	or	or	CCONJ
inlawrev-2695	78	46	exchange	exchange	NOUN
inlawrev-2695	78	47	of	of	ADP
inlawrev-2695	78	48	property	property	NOUN
inlawrev-2695	78	49	.	.	PUNCT
inlawrev-2695	79	1	section	section	NOUN
inlawrev-2695	79	2	483(b	483(b	PROPN
inlawrev-2695	79	3	)	)	PUNCT
inlawrev-2695	79	4	14	14	NUM
inlawrev-2695	79	5	provides	provide	VERB
inlawrev-2695	79	6	the	the	DET
inlawrev-2695	79	7	method	method	NOUN
inlawrev-2695	79	8	for	for	ADP
inlawrev-2695	79	9	calculating	calculate	VERB
inlawrev-2695	79	10	unstated	unstated	ADJ
inlawrev-2695	79	11	interest	interest	NOUN
inlawrev-2695	79	12	,	,	PUNCT
inlawrev-2695	79	13	which	which	PRON
inlawrev-2695	79	14	is	be	AUX
inlawrev-2695	79	15	the	the	DET
inlawrev-2695	79	16	total	total	ADJ
inlawrev-2695	79	17	amount	amount	NOUN
inlawrev-2695	79	18	of	of	ADP
inlawrev-2695	79	19	interest	interest	NOUN
inlawrev-2695	79	20	that	that	PRON
inlawrev-2695	79	21	should	should	AUX
inlawrev-2695	79	22	have	have	AUX
inlawrev-2695	79	23	been	be	AUX
inlawrev-2695	79	24	specified	specify	VERB
inlawrev-2695	79	25	in	in	ADP
inlawrev-2695	79	26	the	the	DET
inlawrev-2695	79	27	contract	contract	NOUN
inlawrev-2695	79	28	but	but	CCONJ
inlawrev-2695	79	29	was	be	AUX
inlawrev-2695	79	30	not	not	PART
inlawrev-2695	79	31	.	.	PUNCT
inlawrev-2695	80	1	section	section	PROPN
inlawrev-2695	80	2	483(b	483(b	PROPN
inlawrev-2695	80	3	)	)	PUNCT
inlawrev-2695	80	4	states	state	VERB
inlawrev-2695	80	5	that	that	SCONJ
inlawrev-2695	80	6	the	the	DET
inlawrev-2695	80	7	sum	sum	NOUN
inlawrev-2695	80	8	of	of	ADP
inlawrev-2695	80	9	the	the	DET
inlawrev-2695	80	10	payments	payment	NOUN
inlawrev-2695	80	11	that	that	PRON
inlawrev-2695	80	12	are	be	AUX
inlawrev-2695	80	13	due	due	ADJ
inlawrev-2695	80	14	under	under	ADP
inlawrev-2695	80	15	the	the	DET
inlawrev-2695	80	16	contract	contract	NOUN
inlawrev-2695	80	17	(	(	PUNCT
inlawrev-2695	80	18	not	not	PART
inlawrev-2695	80	19	including	include	VERB
inlawrev-2695	80	20	interest	interest	NOUN
inlawrev-2695	80	21	payments	payment	NOUN
inlawrev-2695	80	22	)	)	PUNCT
inlawrev-2695	80	23	less	less	ADV
inlawrev-2695	80	24	the	the	DET
inlawrev-2695	80	25	present	present	ADJ
inlawrev-2695	80	26	value	value	NOUN
inlawrev-2695	80	27	15	15	NUM
inlawrev-2695	80	28	of	of	ADP
inlawrev-2695	80	29	all	all	DET
inlawrev-2695	80	30	payments	payment	NOUN
inlawrev-2695	80	31	due	due	ADJ
inlawrev-2695	80	32	under	under	ADP
inlawrev-2695	80	33	the	the	DET
inlawrev-2695	80	34	contract	contract	NOUN
inlawrev-2695	80	35	(	(	PUNCT
inlawrev-2695	80	36	including	include	VERB
inlawrev-2695	80	37	interest	interest	NOUN
inlawrev-2695	80	38	payments	payment	NOUN
inlawrev-2695	80	39	)	)	PUNCT
inlawrev-2695	80	40	equals	equal	VERB
inlawrev-2695	80	41	the	the	DET
inlawrev-2695	80	42	total	total	ADJ
inlawrev-2695	80	43	unstated	unstated	ADJ
inlawrev-2695	80	44	interest	interest	NOUN
inlawrev-2695	80	45	.	.	PUNCT
inlawrev-2695	81	1	16	16	NUM
inlawrev-2695	81	2	section	section	NOUN
inlawrev-2695	81	3	483(c	483(c	NOUN
inlawrev-2695	81	4	)	)	PUNCT
inlawrev-2695	81	5	17	17	NUM
inlawrev-2695	81	6	specifies	specifie	NOUN
inlawrev-2695	81	7	the	the	DET
inlawrev-2695	81	8	payments	payment	NOUN
inlawrev-2695	81	9	to	to	PART
inlawrev-2695	81	10	which	which	PRON
inlawrev-2695	81	11	section	section	NOUN
inlawrev-2695	81	12	483	483	NUM
inlawrev-2695	81	13	applies	apply	VERB
inlawrev-2695	81	14	:	:	PUNCT
inlawrev-2695	81	15	any	any	DET
inlawrev-2695	81	16	payment	payment	NOUN
inlawrev-2695	81	17	13	13	NUM
inlawrev-2695	81	18	i.r.c	i.r.c	NOUN
inlawrev-2695	81	19	.	.	PUNCT
inlawrev-2695	82	1	§	§	PROPN
inlawrev-2695	82	2	483(a	483(a	PROPN
inlawrev-2695	82	3	)	)	PUNCT
inlawrev-2695	82	4	(	(	PUNCT
inlawrev-2695	82	5	supp	supp	PROPN
inlawrev-2695	82	6	.	.	PUNCT
inlawrev-2695	83	1	ill	ill	ADJ
inlawrev-2695	83	2	1985	1985	NUM
inlawrev-2695	83	3	)	)	PUNCT
inlawrev-2695	83	4	provides	provide	VERB
inlawrev-2695	83	5	:	:	PUNCT
inlawrev-2695	83	6	§	§	PROPN
inlawrev-2695	83	7	483	483	NUM
inlawrev-2695	83	8	.	.	PUNCT
inlawrev-2695	84	1	interest	interest	NOUN
inlawrev-2695	84	2	on	on	ADP
inlawrev-2695	84	3	certain	certain	ADJ
inlawrev-2695	84	4	deferred	deferred	ADJ
inlawrev-2695	84	5	payments	payment	NOUN
inlawrev-2695	84	6	(	(	PUNCT
inlawrev-2695	84	7	a	a	DET
inlawrev-2695	84	8	)	)	PUNCT
inlawrev-2695	84	9	amount	amount	NOUN
inlawrev-2695	84	10	constituting	constitute	VERB
inlawrev-2695	84	11	interest	interest	NOUN
inlawrev-2695	84	12	for	for	ADP
inlawrev-2695	84	13	purposes	purpose	NOUN
inlawrev-2695	84	14	of	of	ADP
inlawrev-2695	84	15	this	this	DET
inlawrev-2695	84	16	title	title	NOUN
inlawrev-2695	84	17	,	,	PUNCT
inlawrev-2695	84	18	in	in	ADP
inlawrev-2695	84	19	the	the	DET
inlawrev-2695	84	20	case	case	NOUN
inlawrev-2695	84	21	of	of	ADP
inlawrev-2695	84	22	any	any	DET
inlawrev-2695	84	23	payment	payment	NOUN
inlawrev-2695	84	24	—	—	PUNCT
inlawrev-2695	84	25	(	(	PUNCT
inlawrev-2695	84	26	1	1	X
inlawrev-2695	84	27	)	)	PUNCT
inlawrev-2695	84	28	under	under	ADP
inlawrev-2695	84	29	any	any	DET
inlawrev-2695	84	30	contract	contract	NOUN
inlawrev-2695	84	31	for	for	ADP
inlawrev-2695	84	32	the	the	DET
inlawrev-2695	84	33	sale	sale	NOUN
inlawrev-2695	84	34	or	or	CCONJ
inlawrev-2695	84	35	exchange	exchange	NOUN
inlawrev-2695	84	36	of	of	ADP
inlawrev-2695	84	37	any	any	DET
inlawrev-2695	84	38	property	property	NOUN
inlawrev-2695	84	39	,	,	PUNCT
inlawrev-2695	84	40	and	and	CCONJ
inlawrev-2695	84	41	(	(	PUNCT
inlawrev-2695	84	42	2	2	X
inlawrev-2695	84	43	)	)	PUNCT
inlawrev-2695	84	44	to	to	PART
inlawrev-2695	84	45	which	which	PRON
inlawrev-2695	84	46	this	this	DET
inlawrev-2695	84	47	section	section	NOUN
inlawrev-2695	84	48	applies	apply	VERB
inlawrev-2695	84	49	,	,	PUNCT
inlawrev-2695	84	50	there	there	PRON
inlawrev-2695	84	51	shall	shall	AUX
inlawrev-2695	84	52	be	be	AUX
inlawrev-2695	84	53	treated	treat	VERB
inlawrev-2695	84	54	as	as	ADP
inlawrev-2695	84	55	interest	interest	NOUN
inlawrev-2695	84	56	that	that	SCONJ
inlawrev-2695	84	57	portion	portion	NOUN
inlawrev-2695	84	58	of	of	ADP
inlawrev-2695	84	59	the	the	DET
inlawrev-2695	84	60	total	total	ADJ
inlawrev-2695	84	61	unstated	unstated	ADJ
inlawrev-2695	84	62	interest	interest	NOUN
inlawrev-2695	84	63	under	under	ADP
inlawrev-2695	84	64	such	such	ADJ
inlawrev-2695	84	65	contract	contract	NOUN
inlawrev-2695	84	66	which	which	PRON
inlawrev-2695	84	67	,	,	PUNCT
inlawrev-2695	84	68	as	as	SCONJ
inlawrev-2695	84	69	determined	determine	VERB
inlawrev-2695	84	70	in	in	ADP
inlawrev-2695	84	71	a	a	DET
inlawrev-2695	84	72	manner	manner	NOUN
inlawrev-2695	84	73	consistent	consistent	ADJ
inlawrev-2695	84	74	with	with	ADP
inlawrev-2695	84	75	the	the	DET
inlawrev-2695	84	76	method	method	NOUN
inlawrev-2695	84	77	of	of	ADP
inlawrev-2695	84	78	computing	compute	VERB
inlawrev-2695	84	79	interest	interest	NOUN
inlawrev-2695	84	80	under	under	ADP
inlawrev-2695	84	81	section	section	NOUN
inlawrev-2695	84	82	1272(a	1272(a	NUM
inlawrev-2695	84	83	)	)	PUNCT
inlawrev-2695	84	84	,	,	PUNCT
inlawrev-2695	84	85	is	be	AUX
inlawrev-2695	84	86	properly	properly	ADV
inlawrev-2695	84	87	allocable	allocable	ADJ
inlawrev-2695	84	88	to	to	ADP
inlawrev-2695	84	89	such	such	ADJ
inlawrev-2695	84	90	payment	payment	NOUN
inlawrev-2695	84	91	.	.	PUNCT
inlawrev-2695	85	1	"	"	PUNCT
inlawrev-2695	85	2	i	i	PRON
inlawrev-2695	85	3	d.	d.	PROPN
inlawrev-2695	85	4	§	§	PROPN
inlawrev-2695	85	5	483(b	483(b	PROPN
inlawrev-2695	85	6	)	)	PUNCT
inlawrev-2695	85	7	provides	provide	VERB
inlawrev-2695	85	8	:	:	PUNCT
inlawrev-2695	85	9	(	(	PUNCT
inlawrev-2695	85	10	b	b	NOUN
inlawrev-2695	85	11	)	)	PUNCT
inlawrev-2695	85	12	total	total	ADJ
inlawrev-2695	85	13	unstated	unstated	ADJ
inlawrev-2695	85	14	interest	interest	NOUN
inlawrev-2695	85	15	for	for	ADP
inlawrev-2695	85	16	purposes	purpose	NOUN
inlawrev-2695	85	17	of	of	ADP
inlawrev-2695	85	18	this	this	DET
inlawrev-2695	85	19	section	section	NOUN
inlawrev-2695	85	20	,	,	PUNCT
inlawrev-2695	85	21	the	the	DET
inlawrev-2695	85	22	term	term	NOUN
inlawrev-2695	85	23	"	"	PUNCT
inlawrev-2695	85	24	total	total	ADJ
inlawrev-2695	85	25	unstated	unstated	ADJ
inlawrev-2695	85	26	interest	interest	NOUN
inlawrev-2695	85	27	"	"	PUNCT
inlawrev-2695	85	28	means	mean	NOUN
inlawrev-2695	85	29	,	,	PUNCT
inlawrev-2695	85	30	with	with	ADP
inlawrev-2695	85	31	respect	respect	NOUN
inlawrev-2695	85	32	to	to	ADP
inlawrev-2695	85	33	a	a	DET
inlawrev-2695	85	34	contract	contract	NOUN
inlawrev-2695	85	35	for	for	ADP
inlawrev-2695	85	36	the	the	DET
inlawrev-2695	85	37	sale	sale	NOUN
inlawrev-2695	85	38	or	or	CCONJ
inlawrev-2695	85	39	exchange	exchange	NOUN
inlawrev-2695	85	40	of	of	ADP
inlawrev-2695	85	41	property	property	NOUN
inlawrev-2695	85	42	,	,	PUNCT
inlawrev-2695	85	43	an	an	DET
inlawrev-2695	85	44	amount	amount	NOUN
inlawrev-2695	85	45	equal	equal	ADJ
inlawrev-2695	85	46	to	to	ADP
inlawrev-2695	85	47	the	the	DET
inlawrev-2695	85	48	excess	excess	NOUN
inlawrev-2695	85	49	of	of	ADP
inlawrev-2695	85	50	—	—	PUNCT
inlawrev-2695	85	51	(	(	PUNCT
inlawrev-2695	85	52	1	1	X
inlawrev-2695	85	53	)	)	PUNCT
inlawrev-2695	85	54	the	the	DET
inlawrev-2695	85	55	sum	sum	NOUN
inlawrev-2695	85	56	of	of	ADP
inlawrev-2695	85	57	the	the	DET
inlawrev-2695	85	58	payments	payment	NOUN
inlawrev-2695	85	59	to	to	PART
inlawrev-2695	85	60	which	which	PRON
inlawrev-2695	85	61	this	this	DET
inlawrev-2695	85	62	section	section	NOUN
inlawrev-2695	85	63	applies	apply	VERB
inlawrev-2695	85	64	which	which	PRON
inlawrev-2695	85	65	are	be	AUX
inlawrev-2695	85	66	due	due	ADJ
inlawrev-2695	85	67	under	under	ADP
inlawrev-2695	85	68	the	the	DET
inlawrev-2695	85	69	contract	contract	NOUN
inlawrev-2695	85	70	,	,	PUNCT
inlawrev-2695	85	71	over	over	ADP
inlawrev-2695	85	72	(	(	PUNCT
inlawrev-2695	85	73	2	2	X
inlawrev-2695	85	74	)	)	PUNCT
inlawrev-2695	85	75	the	the	DET
inlawrev-2695	85	76	sum	sum	NOUN
inlawrev-2695	85	77	of	of	ADP
inlawrev-2695	85	78	the	the	DET
inlawrev-2695	85	79	present	present	ADJ
inlawrev-2695	85	80	values	value	NOUN
inlawrev-2695	85	81	of	of	ADP
inlawrev-2695	85	82	such	such	ADJ
inlawrev-2695	85	83	payments	payment	NOUN
inlawrev-2695	85	84	and	and	CCONJ
inlawrev-2695	85	85	the	the	DET
inlawrev-2695	85	86	present	present	ADJ
inlawrev-2695	85	87	values	value	NOUN
inlawrev-2695	85	88	of	of	ADP
inlawrev-2695	85	89	any	any	DET
inlawrev-2695	85	90	interest	interest	NOUN
inlawrev-2695	85	91	payments	payment	NOUN
inlawrev-2695	85	92	due	due	ADJ
inlawrev-2695	85	93	under	under	ADP
inlawrev-2695	85	94	the	the	DET
inlawrev-2695	85	95	contract	contract	NOUN
inlawrev-2695	85	96	.	.	PUNCT
inlawrev-2695	86	1	for	for	ADP
inlawrev-2695	86	2	purposes	purpose	NOUN
inlawrev-2695	86	3	of	of	ADP
inlawrev-2695	86	4	the	the	DET
inlawrev-2695	86	5	preceding	precede	VERB
inlawrev-2695	86	6	sentence	sentence	NOUN
inlawrev-2695	86	7	,	,	PUNCT
inlawrev-2695	86	8	the	the	DET
inlawrev-2695	86	9	present	present	ADJ
inlawrev-2695	86	10	value	value	NOUN
inlawrev-2695	86	11	of	of	ADP
inlawrev-2695	86	12	a	a	DET
inlawrev-2695	86	13	payment	payment	NOUN
inlawrev-2695	86	14	shall	shall	AUX
inlawrev-2695	86	15	be	be	AUX
inlawrev-2695	86	16	determined	determine	VERB
inlawrev-2695	86	17	under	under	ADP
inlawrev-2695	86	18	the	the	DET
inlawrev-2695	86	19	rules	rule	NOUN
inlawrev-2695	86	20	of	of	ADP
inlawrev-2695	86	21	section	section	NOUN
inlawrev-2695	86	22	1274(b)(2	1274(b)(2	NUM
inlawrev-2695	86	23	)	)	PUNCT
inlawrev-2695	86	24	using	use	VERB
inlawrev-2695	86	25	a	a	DET
inlawrev-2695	86	26	discount	discount	NOUN
inlawrev-2695	86	27	rate	rate	NOUN
inlawrev-2695	86	28	equal	equal	ADJ
inlawrev-2695	86	29	to	to	ADP
inlawrev-2695	86	30	the	the	DET
inlawrev-2695	86	31	applicable	applicable	ADJ
inlawrev-2695	86	32	federal	federal	ADJ
inlawrev-2695	86	33	rate	rate	NOUN
inlawrev-2695	86	34	determined	determine	VERB
inlawrev-2695	86	35	under	under	ADP
inlawrev-2695	86	36	section	section	NOUN
inlawrev-2695	86	37	1274(d	1274(d	NUM
inlawrev-2695	86	38	)	)	PUNCT
inlawrev-2695	86	39	.	.	PUNCT
inlawrev-2695	87	1	15the	15the	PROPN
inlawrev-2695	87	2	present	present	ADJ
inlawrev-2695	87	3	value	value	NOUN
inlawrev-2695	87	4	of	of	ADP
inlawrev-2695	87	5	an	an	DET
inlawrev-2695	87	6	annuity	annuity	NOUN
inlawrev-2695	87	7	of	of	ADP
inlawrev-2695	87	8	$	$	SYM
inlawrev-2695	87	9	1	1	NUM
inlawrev-2695	87	10	per	per	ADP
inlawrev-2695	87	11	period	period	NOUN
inlawrev-2695	87	12	for	for	ADP
inlawrev-2695	87	13	n	n	PRON
inlawrev-2695	87	14	periods	period	NOUN
inlawrev-2695	87	15	is	be	AUX
inlawrev-2695	87	16	determined	determine	VERB
inlawrev-2695	87	17	by	by	ADP
inlawrev-2695	87	18	the	the	DET
inlawrev-2695	87	19	formula	formula	NOUN
inlawrev-2695	87	20	:	:	PUNCT
inlawrev-2695	87	21	1	1	NUM
inlawrev-2695	87	22	1	1	NUM
inlawrev-2695	87	23	(	(	PUNCT
inlawrev-2695	87	24	1	1	NUM
inlawrev-2695	87	25	+	+	CCONJ
inlawrev-2695	87	26	k)n	k)n	X
inlawrev-2695	87	27	where	where	SCONJ
inlawrev-2695	87	28	n	n	NOUN
inlawrev-2695	87	29	=	=	NOUN
inlawrev-2695	87	30	number	number	NOUN
inlawrev-2695	87	31	of	of	ADP
inlawrev-2695	87	32	periods	period	NOUN
inlawrev-2695	87	33	,	,	PUNCT
inlawrev-2695	87	34	and	and	CCONJ
inlawrev-2695	87	35	k	k	PROPN
inlawrev-2695	87	36	=	=	NOUN
inlawrev-2695	87	37	interest	interest	NOUN
inlawrev-2695	87	38	rate	rate	NOUN
inlawrev-2695	87	39	.	.	PUNCT
inlawrev-2695	88	1	l.	l.	PROPN
inlawrev-2695	88	2	lipkin	lipkin	PROPN
inlawrev-2695	88	3	,	,	PUNCT
inlawrev-2695	88	4	i.	i.	PROPN
inlawrev-2695	88	5	feinstein	feinstein	PROPN
inlawrev-2695	88	6	&	&	CCONJ
inlawrev-2695	88	7	l.	l.	PROPN
inlawrev-2695	88	8	derrick	derrick	PROPN
inlawrev-2695	88	9	,	,	PUNCT
inlawrev-2695	88	10	accountant	accountant	NOUN
inlawrev-2695	88	11	's	's	PART
inlawrev-2695	88	12	handbook	handbook	NOUN
inlawrev-2695	88	13	of	of	ADP
inlawrev-2695	88	14	formulas	formula	NOUN
inlawrev-2695	88	15	and	and	CCONJ
inlawrev-2695	88	16	tables	table	NOUN
inlawrev-2695	88	17	16	16	NUM
inlawrev-2695	88	18	(	(	PUNCT
inlawrev-2695	88	19	p	p	NOUN
inlawrev-2695	88	20	-	-	PUNCT
inlawrev-2695	88	21	h	h	NOUN
inlawrev-2695	88	22	2d	2d	NUM
inlawrev-2695	88	23	ed	ed	NOUN
inlawrev-2695	88	24	.	.	PROPN
inlawrev-2695	88	25	1973	1973	NUM
inlawrev-2695	88	26	)	)	PUNCT
inlawrev-2695	88	27	.	.	PUNCT
inlawrev-2695	89	1	i6see	i6see	PROPN
inlawrev-2695	89	2	treas	treas	PROPN
inlawrev-2695	89	3	.	.	PUNCT
inlawrev-2695	90	1	reg	reg	PROPN
inlawrev-2695	90	2	.	.	PUNCT
inlawrev-2695	91	1	§	§	PROPN
inlawrev-2695	91	2	1.483	1.483	NUM
inlawrev-2695	91	3	-	-	PUNCT
inlawrev-2695	91	4	l(c	l(c	NOUN
inlawrev-2695	91	5	)	)	PUNCT
inlawrev-2695	91	6	(	(	PUNCT
inlawrev-2695	91	7	as	as	SCONJ
inlawrev-2695	91	8	amended	amend	VERB
inlawrev-2695	91	9	in	in	ADP
inlawrev-2695	91	10	1981	1981	NUM
inlawrev-2695	91	11	)	)	PUNCT
inlawrev-2695	91	12	;	;	PUNCT
inlawrev-2695	91	13	see	see	VERB
inlawrev-2695	91	14	also	also	ADV
inlawrev-2695	91	15	carlson	carlson	PROPN
inlawrev-2695	91	16	,	,	PUNCT
inlawrev-2695	91	17	income	income	NOUN
inlawrev-2695	91	18	tax	tax	NOUN
inlawrev-2695	91	19	blue	blue	ADJ
inlawrev-2695	91	20	law	law	NOUN
inlawrev-2695	91	21	:	:	PUNCT
inlawrev-2695	91	22	imputation	imputation	NOUN
inlawrev-2695	91	23	of	of	ADP
inlawrev-2695	91	24	interest	interest	NOUN
inlawrev-2695	91	25	under	under	ADP
inlawrev-2695	91	26	section	section	NOUN
inlawrev-2695	91	27	483	483	NUM
inlawrev-2695	91	28	,	,	PUNCT
inlawrev-2695	91	29	34	34	NUM
inlawrev-2695	91	30	tax	tax	NOUN
inlawrev-2695	91	31	l.	l.	PROPN
inlawrev-2695	91	32	rev	rev	PROPN
inlawrev-2695	91	33	.	.	PROPN
inlawrev-2695	91	34	187	187	NUM
inlawrev-2695	91	35	,	,	PUNCT
inlawrev-2695	91	36	188	188	NUM
inlawrev-2695	91	37	(	(	PUNCT
inlawrev-2695	91	38	1979	1979	NUM
inlawrev-2695	91	39	)	)	PUNCT
inlawrev-2695	91	40	.	.	PUNCT
inlawrev-2695	92	1	'	'	PUNCT
inlawrev-2695	92	2	t.r.c	t.r.c	NOUN
inlawrev-2695	92	3	.	.	PUNCT
inlawrev-2695	93	1	§	§	PROPN
inlawrev-2695	93	2	483(c	483(c	PROPN
inlawrev-2695	93	3	)	)	PUNCT
inlawrev-2695	93	4	(	(	PUNCT
inlawrev-2695	93	5	supp	supp	PROPN
inlawrev-2695	93	6	.	.	PUNCT
inlawrev-2695	94	1	ill	ill	ADJ
inlawrev-2695	94	2	1985	1985	NUM
inlawrev-2695	94	3	)	)	PUNCT
inlawrev-2695	94	4	,	,	PUNCT
inlawrev-2695	94	5	which	which	PRON
inlawrev-2695	94	6	provides	provide	VERB
inlawrev-2695	94	7	in	in	ADP
inlawrev-2695	94	8	relevant	relevant	ADJ
inlawrev-2695	94	9	part	part	NOUN
inlawrev-2695	94	10	:	:	PUNCT
inlawrev-2695	94	11	(	(	PUNCT
inlawrev-2695	94	12	c	c	X
inlawrev-2695	94	13	)	)	PUNCT
inlawrev-2695	94	14	payments	payment	NOUN
inlawrev-2695	94	15	to	to	PART
inlawrev-2695	94	16	which	which	DET
inlawrev-2695	94	17	subsection	subsection	NOUN
inlawrev-2695	94	18	(	(	PUNCT
inlawrev-2695	94	19	a	a	NOUN
inlawrev-2695	94	20	)	)	PUNCT
inlawrev-2695	94	21	applies	apply	VERB
inlawrev-2695	94	22	(	(	PUNCT
inlawrev-2695	94	23	1	1	NUM
inlawrev-2695	94	24	)	)	PUNCT
inlawrev-2695	94	25	in	in	ADP
inlawrev-2695	94	26	general	general	ADJ
inlawrev-2695	94	27	except	except	SCONJ
inlawrev-2695	94	28	as	as	SCONJ
inlawrev-2695	94	29	provided	provide	VERB
inlawrev-2695	94	30	in	in	ADP
inlawrev-2695	94	31	subsection	subsection	NOUN
inlawrev-2695	94	32	(	(	PUNCT
inlawrev-2695	94	33	d	d	NOUN
inlawrev-2695	94	34	)	)	PUNCT
inlawrev-2695	95	1	,	,	PUNCT
inlawrev-2695	95	2	this	this	DET
inlawrev-2695	95	3	section	section	NOUN
inlawrev-2695	95	4	shall	shall	AUX
inlawrev-2695	95	5	apply	apply	VERB
inlawrev-2695	95	6	to	to	ADP
inlawrev-2695	95	7	any	any	DET
inlawrev-2695	95	8	payment	payment	NOUN
inlawrev-2695	95	9	on	on	ADP
inlawrev-2695	95	10	account	account	NOUN
inlawrev-2695	95	11	of	of	ADP
inlawrev-2695	95	12	the	the	DET
inlawrev-2695	95	13	sale	sale	NOUN
inlawrev-2695	95	14	or	or	CCONJ
inlawrev-2695	95	15	exchange	exchange	NOUN
inlawrev-2695	95	16	of	of	ADP
inlawrev-2695	95	17	property	property	NOUN
inlawrev-2695	95	18	which	which	PRON
inlawrev-2695	95	19	constitutes	constitute	VERB
inlawrev-2695	95	20	part	part	NOUN
inlawrev-2695	95	21	or	or	CCONJ
inlawrev-2695	95	22	all	all	PRON
inlawrev-2695	95	23	of	of	ADP
inlawrev-2695	95	24	the	the	DET
inlawrev-2695	95	25	sales	sale	NOUN
inlawrev-2695	95	26	price	price	NOUN
inlawrev-2695	95	27	and	and	CCONJ
inlawrev-2695	95	28	which	which	PRON
inlawrev-2695	95	29	is	be	AUX
inlawrev-2695	95	30	due	due	ADJ
inlawrev-2695	95	31	more	more	ADJ
inlawrev-2695	95	32	than	than	ADP
inlawrev-2695	95	33	6	6	NUM
inlawrev-2695	95	34	months	month	NOUN
inlawrev-2695	95	35	after	after	ADP
inlawrev-2695	95	36	the	the	DET
inlawrev-2695	95	37	date	date	NOUN
inlawrev-2695	95	38	of	of	ADP
inlawrev-2695	95	39	such	such	ADJ
inlawrev-2695	95	40	sale	sale	NOUN
inlawrev-2695	95	41	or	or	CCONJ
inlawrev-2695	95	42	exchange	exchange	NOUN
inlawrev-2695	95	43	under	under	ADP
inlawrev-2695	95	44	a	a	DET
inlawrev-2695	95	45	contract	contract	NOUN
inlawrev-2695	95	46	—	—	PUNCT
inlawrev-2695	95	47	682	682	NUM
inlawrev-2695	95	48	indiana	indiana	NOUN
inlawrev-2695	95	49	la	la	PROPN
inlawrev-2695	95	50	w	w	PROPN
inlawrev-2695	95	51	review	review	PROPN
inlawrev-2695	96	1	[	[	X
inlawrev-2695	96	2	vol	vol	NOUN
inlawrev-2695	96	3	.	.	PUNCT
inlawrev-2695	96	4	20:679	20:679	NUM
inlawrev-2695	96	5	under	under	ADP
inlawrev-2695	96	6	a	a	DET
inlawrev-2695	96	7	contract	contract	NOUN
inlawrev-2695	96	8	for	for	ADP
inlawrev-2695	96	9	the	the	DET
inlawrev-2695	96	10	sale	sale	NOUN
inlawrev-2695	96	11	or	or	CCONJ
inlawrev-2695	96	12	exchange	exchange	NOUN
inlawrev-2695	96	13	of	of	ADP
inlawrev-2695	96	14	property	property	NOUN
inlawrev-2695	96	15	where	where	SCONJ
inlawrev-2695	96	16	the	the	DET
inlawrev-2695	96	17	payment	payment	NOUN
inlawrev-2695	96	18	is	be	AUX
inlawrev-2695	96	19	due	due	ADJ
inlawrev-2695	96	20	more	more	ADJ
inlawrev-2695	96	21	than	than	ADP
inlawrev-2695	96	22	six	six	NUM
inlawrev-2695	96	23	months	month	NOUN
inlawrev-2695	96	24	later	later	ADV
inlawrev-2695	96	25	,	,	PUNCT
inlawrev-2695	96	26	where	where	SCONJ
inlawrev-2695	96	27	at	at	ADV
inlawrev-2695	96	28	least	least	ADJ
inlawrev-2695	96	29	some	some	PRON
inlawrev-2695	96	30	payments	payment	NOUN
inlawrev-2695	96	31	under	under	ADP
inlawrev-2695	96	32	the	the	DET
inlawrev-2695	96	33	contract	contract	NOUN
inlawrev-2695	96	34	are	be	AUX
inlawrev-2695	96	35	due	due	ADJ
inlawrev-2695	96	36	more	more	ADJ
inlawrev-2695	96	37	than	than	ADP
inlawrev-2695	96	38	a	a	PRON
inlawrev-2695	96	39	year	year	NOUN
inlawrev-2695	96	40	later	later	ADV
inlawrev-2695	96	41	,	,	PUNCT
inlawrev-2695	96	42	and	and	CCONJ
inlawrev-2695	96	43	where	where	SCONJ
inlawrev-2695	96	44	there	there	PRON
inlawrev-2695	96	45	is	be	VERB
inlawrev-2695	96	46	unstated	unstated	ADJ
inlawrev-2695	96	47	interest	interest	NOUN
inlawrev-2695	96	48	.	.	PUNCT
inlawrev-2695	97	1	18	18	NUM
inlawrev-2695	97	2	example	example	NOUN
inlawrev-2695	97	3	1.—the	1.—the	DET
inlawrev-2695	97	4	contract	contract	NOUN
inlawrev-2695	97	5	sales	sale	NOUN
inlawrev-2695	97	6	price	price	NOUN
inlawrev-2695	97	7	is	be	AUX
inlawrev-2695	97	8	$	$	SYM
inlawrev-2695	97	9	6000	6000	NUM
inlawrev-2695	97	10	with	with	ADP
inlawrev-2695	97	11	a	a	DET
inlawrev-2695	97	12	payment	payment	NOUN
inlawrev-2695	97	13	of	of	ADP
inlawrev-2695	97	14	$	$	SYM
inlawrev-2695	97	15	2000	2000	NUM
inlawrev-2695	97	16	to	to	PART
inlawrev-2695	97	17	be	be	AUX
inlawrev-2695	97	18	received	receive	VERB
inlawrev-2695	97	19	by	by	ADP
inlawrev-2695	97	20	the	the	DET
inlawrev-2695	97	21	seller	seller	NOUN
inlawrev-2695	97	22	at	at	ADP
inlawrev-2695	97	23	the	the	DET
inlawrev-2695	97	24	end	end	NOUN
inlawrev-2695	97	25	of	of	ADP
inlawrev-2695	97	26	each	each	DET
inlawrev-2695	97	27	year	year	NOUN
inlawrev-2695	97	28	for	for	ADP
inlawrev-2695	97	29	three	three	NUM
inlawrev-2695	97	30	years	year	NOUN
inlawrev-2695	97	31	with	with	ADP
inlawrev-2695	97	32	no	no	DET
inlawrev-2695	97	33	interest	interest	NOUN
inlawrev-2695	97	34	.	.	PUNCT
inlawrev-2695	98	1	assume	assume	VERB
inlawrev-2695	98	2	interest	interest	NOUN
inlawrev-2695	98	3	under	under	ADP
inlawrev-2695	98	4	section	section	NOUN
inlawrev-2695	98	5	483	483	NUM
inlawrev-2695	98	6	is	be	AUX
inlawrev-2695	98	7	to	to	PART
inlawrev-2695	98	8	be	be	AUX
inlawrev-2695	98	9	imputed	impute	VERB
inlawrev-2695	98	10	at	at	ADP
inlawrev-2695	98	11	a	a	DET
inlawrev-2695	98	12	rate	rate	NOUN
inlawrev-2695	98	13	of	of	ADP
inlawrev-2695	98	14	six	six	NUM
inlawrev-2695	98	15	percent	percent	NOUN
inlawrev-2695	98	16	compounded	compound	VERB
inlawrev-2695	98	17	annually	annually	ADV
inlawrev-2695	98	18	.	.	PUNCT
inlawrev-2695	99	1	the	the	DET
inlawrev-2695	99	2	total	total	ADJ
inlawrev-2695	99	3	payment	payment	NOUN
inlawrev-2695	99	4	due	due	ADP
inlawrev-2695	99	5	under	under	ADP
inlawrev-2695	99	6	the	the	DET
inlawrev-2695	99	7	contract	contract	NOUN
inlawrev-2695	99	8	is	be	AUX
inlawrev-2695	99	9	$	$	SYM
inlawrev-2695	99	10	6000	6000	NUM
inlawrev-2695	99	11	.	.	PUNCT
inlawrev-2695	100	1	the	the	DET
inlawrev-2695	100	2	present	present	ADJ
inlawrev-2695	100	3	value	value	NOUN
inlawrev-2695	100	4	of	of	ADP
inlawrev-2695	100	5	all	all	DET
inlawrev-2695	100	6	payments	payment	NOUN
inlawrev-2695	100	7	made	make	VERB
inlawrev-2695	100	8	under	under	ADP
inlawrev-2695	100	9	the	the	DET
inlawrev-2695	100	10	contract	contract	NOUN
inlawrev-2695	100	11	at	at	ADP
inlawrev-2695	100	12	six	six	NUM
inlawrev-2695	100	13	percent	percent	NOUN
inlawrev-2695	100	14	interest	interest	NOUN
inlawrev-2695	100	15	would	would	AUX
inlawrev-2695	100	16	be	be	AUX
inlawrev-2695	100	17	$	$	SYM
inlawrev-2695	100	18	2000	2000	NUM
inlawrev-2695	100	19	x	x	SYM
inlawrev-2695	100	20	2.673019	2.673019	NUM
inlawrev-2695	100	21	=	=	SYM
inlawrev-2695	100	22	$	$	SYM
inlawrev-2695	100	23	5346	5346	NUM
inlawrev-2695	100	24	.	.	PUNCT
inlawrev-2695	101	1	total	total	ADJ
inlawrev-2695	101	2	unstated	unstated	ADJ
inlawrev-2695	101	3	interest	interest	NOUN
inlawrev-2695	101	4	would	would	AUX
inlawrev-2695	101	5	therefore	therefore	ADV
inlawrev-2695	101	6	be	be	AUX
inlawrev-2695	101	7	computed	compute	VERB
inlawrev-2695	101	8	as	as	SCONJ
inlawrev-2695	101	9	follows	follow	VERB
inlawrev-2695	101	10	:	:	PUNCT
inlawrev-2695	101	11	total	total	ADJ
inlawrev-2695	101	12	payments	payment	NOUN
inlawrev-2695	101	13	$	$	SYM
inlawrev-2695	101	14	6000	6000	NUM
inlawrev-2695	101	15	less	less	ADJ
inlawrev-2695	101	16	:	:	PUNCT
inlawrev-2695	101	17	present	present	ADJ
inlawrev-2695	101	18	value	value	NOUN
inlawrev-2695	101	19	,	,	PUNCT
inlawrev-2695	101	20	$	$	SYM
inlawrev-2695	101	21	5346	5346	NUM
inlawrev-2695	101	22	total	total	ADJ
inlawrev-2695	101	23	unstated	unstated	ADJ
inlawrev-2695	101	24	interest20	interest20	NOUN
inlawrev-2695	101	25	$	$	SYM
inlawrev-2695	101	26	654	654	NUM
inlawrev-2695	101	27	thus	thus	ADV
inlawrev-2695	101	28	,	,	PUNCT
inlawrev-2695	101	29	for	for	ADP
inlawrev-2695	101	30	income	income	NOUN
inlawrev-2695	101	31	tax	tax	NOUN
inlawrev-2695	101	32	purposes	purpose	NOUN
inlawrev-2695	101	33	,	,	PUNCT
inlawrev-2695	101	34	the	the	DET
inlawrev-2695	101	35	total	total	ADJ
inlawrev-2695	101	36	principal	principal	ADJ
inlawrev-2695	101	37	payments	payment	NOUN
inlawrev-2695	101	38	would	would	AUX
inlawrev-2695	101	39	be	be	AUX
inlawrev-2695	101	40	$	$	SYM
inlawrev-2695	101	41	5346	5346	NUM
inlawrev-2695	101	42	and	and	CCONJ
inlawrev-2695	101	43	the	the	DET
inlawrev-2695	101	44	total	total	ADJ
inlawrev-2695	101	45	interest	interest	NOUN
inlawrev-2695	101	46	payments	payment	NOUN
inlawrev-2695	101	47	would	would	AUX
inlawrev-2695	101	48	be	be	AUX
inlawrev-2695	101	49	$	$	SYM
inlawrev-2695	101	50	654.21	654.21	NUM
inlawrev-2695	101	51	instead	instead	ADV
inlawrev-2695	101	52	of	of	ADP
inlawrev-2695	101	53	recognizing	recognize	VERB
inlawrev-2695	101	54	no	no	DET
inlawrev-2695	101	55	ordinary	ordinary	ADJ
inlawrev-2695	101	56	interest	interest	NOUN
inlawrev-2695	101	57	income	income	NOUN
inlawrev-2695	101	58	,	,	PUNCT
inlawrev-2695	101	59	the	the	DET
inlawrev-2695	101	60	seller	seller	NOUN
inlawrev-2695	101	61	would	would	AUX
inlawrev-2695	101	62	recognize	recognize	VERB
inlawrev-2695	101	63	$	$	SYM
inlawrev-2695	101	64	654	654	NUM
inlawrev-2695	101	65	of	of	ADP
inlawrev-2695	101	66	ordinary	ordinary	ADJ
inlawrev-2695	101	67	interest	interest	NOUN
inlawrev-2695	101	68	income	income	NOUN
inlawrev-2695	101	69	in	in	ADP
inlawrev-2695	101	70	accordance	accordance	NOUN
inlawrev-2695	101	71	with	with	ADP
inlawrev-2695	101	72	section	section	NOUN
inlawrev-2695	101	73	483.22	483.22	NUM
inlawrev-2695	101	74	example	example	NOUN
inlawrev-2695	101	75	2.—the	2.—the	NUM
inlawrev-2695	101	76	contract	contract	NOUN
inlawrev-2695	101	77	sales	sale	NOUN
inlawrev-2695	101	78	price	price	NOUN
inlawrev-2695	101	79	is	be	AUX
inlawrev-2695	101	80	$	$	SYM
inlawrev-2695	101	81	6000	6000	NUM
inlawrev-2695	101	82	with	with	ADP
inlawrev-2695	101	83	a	a	DET
inlawrev-2695	101	84	payment	payment	NOUN
inlawrev-2695	101	85	of	of	ADP
inlawrev-2695	101	86	$	$	SYM
inlawrev-2695	101	87	2245	2245	NUM
inlawrev-2695	101	88	to	to	PART
inlawrev-2695	101	89	be	be	AUX
inlawrev-2695	101	90	received	receive	VERB
inlawrev-2695	101	91	by	by	ADP
inlawrev-2695	101	92	the	the	DET
inlawrev-2695	101	93	seller	seller	NOUN
inlawrev-2695	101	94	at	at	ADP
inlawrev-2695	101	95	the	the	DET
inlawrev-2695	101	96	end	end	NOUN
inlawrev-2695	101	97	of	of	ADP
inlawrev-2695	101	98	each	each	DET
inlawrev-2695	101	99	year	year	NOUN
inlawrev-2695	101	100	for	for	ADP
inlawrev-2695	101	101	three	three	NUM
inlawrev-2695	101	102	years	year	NOUN
inlawrev-2695	101	103	or	or	CCONJ
inlawrev-2695	101	104	a	a	DET
inlawrev-2695	101	105	total	total	NOUN
inlawrev-2695	101	106	of	of	ADP
inlawrev-2695	101	107	$	$	SYM
inlawrev-2695	101	108	6735	6735	NUM
inlawrev-2695	101	109	.	.	PUNCT
inlawrev-2695	102	1	the	the	DET
inlawrev-2695	102	2	payments	payment	NOUN
inlawrev-2695	102	3	are	be	AUX
inlawrev-2695	102	4	computed	compute	VERB
inlawrev-2695	102	5	using	use	VERB
inlawrev-2695	102	6	a	a	DET
inlawrev-2695	102	7	six	six	NUM
inlawrev-2695	102	8	percent	percent	NOUN
inlawrev-2695	102	9	interest	interest	NOUN
inlawrev-2695	102	10	rate	rate	NOUN
inlawrev-2695	102	11	compounded	compound	VERB
inlawrev-2695	102	12	annually	annually	ADV
inlawrev-2695	102	13	.	.	PUNCT
inlawrev-2695	103	1	thus	thus	ADV
inlawrev-2695	103	2	,	,	PUNCT
inlawrev-2695	103	3	$	$	SYM
inlawrev-2695	103	4	6000	6000	NUM
inlawrev-2695	103	5	would	would	AUX
inlawrev-2695	103	6	be	be	AUX
inlawrev-2695	103	7	principal	principal	ADJ
inlawrev-2695	103	8	and	and	CCONJ
inlawrev-2695	103	9	$	$	SYM
inlawrev-2695	103	10	735	735	NUM
inlawrev-2695	103	11	would	would	AUX
inlawrev-2695	103	12	be	be	AUX
inlawrev-2695	103	13	"	"	PUNCT
inlawrev-2695	103	14	stated	state	VERB
inlawrev-2695	103	15	interest	interest	NOUN
inlawrev-2695	103	16	.	.	PUNCT
inlawrev-2695	103	17	"	"	PUNCT
inlawrev-2695	104	1	assuming	assume	VERB
inlawrev-2695	104	2	that	that	SCONJ
inlawrev-2695	104	3	the	the	DET
inlawrev-2695	104	4	section	section	NOUN
inlawrev-2695	104	5	483	483	NUM
inlawrev-2695	104	6	interest	interest	NOUN
inlawrev-2695	104	7	rate	rate	NOUN
inlawrev-2695	104	8	is	be	AUX
inlawrev-2695	104	9	six	six	NUM
inlawrev-2695	104	10	percent	percent	NOUN
inlawrev-2695	104	11	compounded	compound	VERB
inlawrev-2695	104	12	annually	annually	ADV
inlawrev-2695	104	13	,	,	PUNCT
inlawrev-2695	104	14	unstated	unstated	ADJ
inlawrev-2695	104	15	interest	interest	NOUN
inlawrev-2695	104	16	would	would	AUX
inlawrev-2695	104	17	be	be	AUX
inlawrev-2695	104	18	computed	compute	VERB
inlawrev-2695	104	19	as	as	SCONJ
inlawrev-2695	104	20	follows	follow	VERB
inlawrev-2695	104	21	:	:	PUNCT
inlawrev-2695	104	22	total	total	ADJ
inlawrev-2695	104	23	payments	payment	NOUN
inlawrev-2695	104	24	$	$	SYM
inlawrev-2695	104	25	6000	6000	NUM
inlawrev-2695	104	26	less	less	ADJ
inlawrev-2695	104	27	:	:	PUNCT
inlawrev-2695	104	28	present	present	ADJ
inlawrev-2695	104	29	value	value	NOUN
inlawrev-2695	105	1	[	[	PUNCT
inlawrev-2695	105	2	$	$	SYM
inlawrev-2695	105	3	2245	2245	NUM
inlawrev-2695	105	4	x	x	SYM
inlawrev-2695	105	5	2.6730	2.6730	NUM
inlawrev-2695	105	6	=]	=]	NOUN
inlawrev-2695	105	7	$	$	SYM
inlawrev-2695	105	8	6000	6000	NUM
inlawrev-2695	105	9	total	total	ADJ
inlawrev-2695	105	10	unstated	unstated	ADJ
inlawrev-2695	105	11	interest23	interest23	NOUN
inlawrev-2695	105	12	$	$	SYM
inlawrev-2695	105	13	0	0	NUM
inlawrev-2695	105	14	(	(	PUNCT
inlawrev-2695	105	15	a	a	NOUN
inlawrev-2695	105	16	)	)	PUNCT
inlawrev-2695	105	17	under	under	ADP
inlawrev-2695	105	18	which	which	PRON
inlawrev-2695	105	19	some	some	PRON
inlawrev-2695	105	20	or	or	CCONJ
inlawrev-2695	105	21	all	all	PRON
inlawrev-2695	105	22	of	of	ADP
inlawrev-2695	105	23	the	the	DET
inlawrev-2695	105	24	payments	payment	NOUN
inlawrev-2695	105	25	are	be	AUX
inlawrev-2695	105	26	due	due	ADJ
inlawrev-2695	105	27	more	more	ADJ
inlawrev-2695	105	28	than	than	ADP
inlawrev-2695	105	29	1	1	NUM
inlawrev-2695	105	30	year	year	NOUN
inlawrev-2695	105	31	after	after	ADP
inlawrev-2695	105	32	the	the	DET
inlawrev-2695	105	33	date	date	NOUN
inlawrev-2695	105	34	of	of	ADP
inlawrev-2695	105	35	such	such	ADJ
inlawrev-2695	105	36	sale	sale	NOUN
inlawrev-2695	105	37	or	or	CCONJ
inlawrev-2695	105	38	exchange	exchange	NOUN
inlawrev-2695	105	39	,	,	PUNCT
inlawrev-2695	105	40	and	and	CCONJ
inlawrev-2695	105	41	(	(	PUNCT
inlawrev-2695	105	42	b	b	X
inlawrev-2695	105	43	)	)	PUNCT
inlawrev-2695	105	44	under	under	ADP
inlawrev-2695	105	45	which	which	PRON
inlawrev-2695	105	46	there	there	PRON
inlawrev-2695	105	47	is	be	VERB
inlawrev-2695	105	48	total	total	ADJ
inlawrev-2695	105	49	unstated	unstated	ADJ
inlawrev-2695	105	50	interest	interest	NOUN
inlawrev-2695	105	51	.	.	PUNCT
inlawrev-2695	106	1	(	(	PUNCT
inlawrev-2695	106	2	2	2	X
inlawrev-2695	106	3	)	)	PUNCT
inlawrev-2695	106	4	treatment	treatment	NOUN
inlawrev-2695	106	5	of	of	ADP
inlawrev-2695	106	6	other	other	ADJ
inlawrev-2695	106	7	debt	debt	NOUN
inlawrev-2695	106	8	instruments	instrument	NOUN
inlawrev-2695	106	9	for	for	ADP
inlawrev-2695	106	10	purposes	purpose	NOUN
inlawrev-2695	106	11	of	of	ADP
inlawrev-2695	106	12	this	this	DET
inlawrev-2695	106	13	section	section	NOUN
inlawrev-2695	106	14	,	,	PUNCT
inlawrev-2695	106	15	a	a	DET
inlawrev-2695	106	16	debt	debt	NOUN
inlawrev-2695	106	17	instrument	instrument	NOUN
inlawrev-2695	106	18	of	of	ADP
inlawrev-2695	106	19	the	the	DET
inlawrev-2695	106	20	purchaser	purchaser	NOUN
inlawrev-2695	106	21	which	which	PRON
inlawrev-2695	106	22	is	be	AUX
inlawrev-2695	106	23	given	give	VERB
inlawrev-2695	106	24	in	in	ADP
inlawrev-2695	106	25	consideration	consideration	NOUN
inlawrev-2695	106	26	for	for	ADP
inlawrev-2695	106	27	the	the	DET
inlawrev-2695	106	28	sale	sale	NOUN
inlawrev-2695	106	29	or	or	CCONJ
inlawrev-2695	106	30	exchange	exchange	NOUN
inlawrev-2695	106	31	of	of	ADP
inlawrev-2695	106	32	property	property	NOUN
inlawrev-2695	106	33	shall	shall	AUX
inlawrev-2695	106	34	not	not	PART
inlawrev-2695	106	35	be	be	AUX
inlawrev-2695	106	36	treated	treat	VERB
inlawrev-2695	106	37	as	as	ADP
inlawrev-2695	106	38	a	a	DET
inlawrev-2695	106	39	payment	payment	NOUN
inlawrev-2695	106	40	,	,	PUNCT
inlawrev-2695	106	41	and	and	CCONJ
inlawrev-2695	106	42	any	any	DET
inlawrev-2695	106	43	payment	payment	NOUN
inlawrev-2695	106	44	due	due	ADJ
inlawrev-2695	106	45	under	under	ADP
inlawrev-2695	106	46	such	such	ADJ
inlawrev-2695	106	47	debt	debt	NOUN
inlawrev-2695	106	48	instrument	instrument	NOUN
inlawrev-2695	106	49	shall	shall	AUX
inlawrev-2695	106	50	be	be	AUX
inlawrev-2695	106	51	treated	treat	VERB
inlawrev-2695	106	52	as	as	ADP
inlawrev-2695	106	53	due	due	ADJ
inlawrev-2695	106	54	under	under	ADP
inlawrev-2695	106	55	the	the	DET
inlawrev-2695	106	56	contract	contract	NOUN
inlawrev-2695	106	57	for	for	ADP
inlawrev-2695	106	58	the	the	DET
inlawrev-2695	106	59	sale	sale	NOUN
inlawrev-2695	106	60	or	or	CCONJ
inlawrev-2695	106	61	exchange	exchange	NOUN
inlawrev-2695	106	62	.	.	PUNCT
inlawrev-2695	107	1	liid	liid	PROPN
inlawrev-2695	107	2	.	.	PUNCT
inlawrev-2695	108	1	19the	19the	DET
inlawrev-2695	108	2	present	present	ADJ
inlawrev-2695	108	3	value	value	NOUN
inlawrev-2695	108	4	of	of	ADP
inlawrev-2695	108	5	an	an	DET
inlawrev-2695	108	6	annuity	annuity	NOUN
inlawrev-2695	108	7	of	of	ADP
inlawrev-2695	108	8	$	$	SYM
inlawrev-2695	108	9	1	1	NUM
inlawrev-2695	108	10	at	at	ADP
inlawrev-2695	108	11	the	the	DET
inlawrev-2695	108	12	end	end	NOUN
inlawrev-2695	108	13	of	of	ADP
inlawrev-2695	108	14	a	a	DET
inlawrev-2695	108	15	year	year	NOUN
inlawrev-2695	108	16	for	for	ADP
inlawrev-2695	108	17	three	three	NUM
inlawrev-2695	108	18	years	year	NOUN
inlawrev-2695	108	19	using	use	VERB
inlawrev-2695	108	20	a	a	DET
inlawrev-2695	108	21	six	six	NUM
inlawrev-2695	108	22	percent	percent	NOUN
inlawrev-2695	108	23	interest	interest	NOUN
inlawrev-2695	108	24	rate	rate	NOUN
inlawrev-2695	108	25	is	be	AUX
inlawrev-2695	108	26	$	$	SYM
inlawrev-2695	108	27	2.6730	2.6730	NUM
inlawrev-2695	108	28	.	.	PUNCT
inlawrev-2695	109	1	see	see	VERB
inlawrev-2695	109	2	supra	supra	PROPN
inlawrev-2695	109	3	note	note	PROPN
inlawrev-2695	109	4	15	15	NUM
inlawrev-2695	109	5	.	.	PUNCT
inlawrev-2695	110	1	20i.r.c	20i.r.c	NUM
inlawrev-2695	110	2	.	.	PUNCT
inlawrev-2695	110	3	§	§	PROPN
inlawrev-2695	110	4	483(b	483(b	PROPN
inlawrev-2695	110	5	)	)	PUNCT
inlawrev-2695	110	6	(	(	PUNCT
inlawrev-2695	110	7	supp	supp	PROPN
inlawrev-2695	110	8	.	.	PUNCT
inlawrev-2695	111	1	ill	ill	ADJ
inlawrev-2695	111	2	1985	1985	NUM
inlawrev-2695	111	3	)	)	PUNCT
inlawrev-2695	111	4	.	.	PUNCT
inlawrev-2695	112	1	2	2	X
inlawrev-2695	112	2	]	]	X
inlawrev-2695	112	3	i	i	PRON
inlawrev-2695	112	4	d.	d.	PROPN
inlawrev-2695	112	5	§	§	PROPN
inlawrev-2695	112	6	483(a	483(a	PROPN
inlawrev-2695	112	7	)	)	PUNCT
inlawrev-2695	112	8	.	.	PUNCT
inlawrev-2695	113	1	22id	22id	NOUN
inlawrev-2695	113	2	.	.	PUNCT
inlawrev-2695	114	1	2iid	2iid	X
inlawrev-2695	114	2	.	.	PUNCT
inlawrev-2695	115	1	§	§	PROPN
inlawrev-2695	115	2	483(b	483(b	PROPN
inlawrev-2695	115	3	)	)	PUNCT
inlawrev-2695	115	4	.	.	PUNCT
inlawrev-2695	116	1	1987	1987	NUM
inlawrev-2695	116	2	]	]	PUNCT
inlawrev-2695	116	3	gift	gift	NOUN
inlawrev-2695	116	4	tax	tax	NOUN
inlawrev-2695	116	5	trap	trap	NOUN
inlawrev-2695	116	6	683	683	NUM
inlawrev-2695	116	7	hence	hence	ADV
inlawrev-2695	116	8	,	,	PUNCT
inlawrev-2695	116	9	in	in	ADP
inlawrev-2695	116	10	this	this	DET
inlawrev-2695	116	11	example	example	NOUN
inlawrev-2695	116	12	,	,	PUNCT
inlawrev-2695	116	13	section	section	NOUN
inlawrev-2695	116	14	483	483	PRON
inlawrev-2695	116	15	would	would	AUX
inlawrev-2695	116	16	impute	impute	VERB
inlawrev-2695	116	17	no	no	DET
inlawrev-2695	116	18	additional	additional	ADJ
inlawrev-2695	116	19	ordinary	ordinary	ADJ
inlawrev-2695	116	20	interest	interest	NOUN
inlawrev-2695	116	21	income	income	NOUN
inlawrev-2695	116	22	to	to	ADP
inlawrev-2695	116	23	the	the	DET
inlawrev-2695	116	24	seller	seller	NOUN
inlawrev-2695	116	25	.	.	PUNCT
inlawrev-2695	117	1	24	24	NUM
inlawrev-2695	117	2	example	example	NOUN
inlawrev-2695	117	3	3.—the	3.—the	DET
inlawrev-2695	117	4	same	same	ADJ
inlawrev-2695	117	5	facts	fact	NOUN
inlawrev-2695	117	6	as	as	SCONJ
inlawrev-2695	117	7	in	in	ADP
inlawrev-2695	117	8	example	example	NOUN
inlawrev-2695	117	9	2	2	NUM
inlawrev-2695	117	10	apply	apply	VERB
inlawrev-2695	117	11	except	except	SCONJ
inlawrev-2695	117	12	that	that	SCONJ
inlawrev-2695	117	13	the	the	DET
inlawrev-2695	117	14	section	section	NOUN
inlawrev-2695	117	15	483	483	NUM
inlawrev-2695	117	16	imputed	impute	VERB
inlawrev-2695	117	17	rate	rate	NOUN
inlawrev-2695	117	18	is	be	AUX
inlawrev-2695	117	19	nine	nine	NUM
inlawrev-2695	117	20	percent	percent	NOUN
inlawrev-2695	117	21	compounded	compound	VERB
inlawrev-2695	117	22	annually	annually	ADV
inlawrev-2695	117	23	,	,	PUNCT
inlawrev-2695	117	24	and	and	CCONJ
inlawrev-2695	117	25	only	only	ADV
inlawrev-2695	117	26	a	a	DET
inlawrev-2695	117	27	six	six	NUM
inlawrev-2695	117	28	percent	percent	NOUN
inlawrev-2695	117	29	interest	interest	NOUN
inlawrev-2695	117	30	rate	rate	NOUN
inlawrev-2695	117	31	compounded	compound	VERB
inlawrev-2695	117	32	annually	annually	ADV
inlawrev-2695	117	33	is	be	AUX
inlawrev-2695	117	34	used	use	VERB
inlawrev-2695	117	35	to	to	PART
inlawrev-2695	117	36	compute	compute	VERB
inlawrev-2695	117	37	payments	payment	NOUN
inlawrev-2695	117	38	.	.	PUNCT
inlawrev-2695	118	1	unstated	unstated	ADJ
inlawrev-2695	118	2	interest	interest	NOUN
inlawrev-2695	118	3	would	would	AUX
inlawrev-2695	118	4	be	be	AUX
inlawrev-2695	118	5	computed	compute	VERB
inlawrev-2695	118	6	as	as	SCONJ
inlawrev-2695	118	7	follows	follow	VERB
inlawrev-2695	118	8	:	:	PUNCT
inlawrev-2695	118	9	total	total	ADJ
inlawrev-2695	118	10	payments	payment	NOUN
inlawrev-2695	118	11	$	$	SYM
inlawrev-2695	118	12	6000	6000	NUM
inlawrev-2695	118	13	less	less	ADJ
inlawrev-2695	118	14	:	:	PUNCT
inlawrev-2695	118	15	present	present	ADJ
inlawrev-2695	118	16	value	value	NOUN
inlawrev-2695	119	1	[	[	PUNCT
inlawrev-2695	119	2	$	$	SYM
inlawrev-2695	119	3	2245	2245	NUM
inlawrev-2695	119	4	x	x	SYM
inlawrev-2695	119	5	2.531325	2.531325	NUM
inlawrev-2695	119	6	=]	=]	NOUN
inlawrev-2695	119	7	$	$	SYM
inlawrev-2695	119	8	5683	5683	NUM
inlawrev-2695	119	9	total	total	ADJ
inlawrev-2695	119	10	unstated	unstated	ADJ
inlawrev-2695	119	11	interest26	interest26	NOUN
inlawrev-2695	119	12	$	$	SYM
inlawrev-2695	119	13	317	317	NUM
inlawrev-2695	119	14	therefore	therefore	ADV
inlawrev-2695	119	15	,	,	PUNCT
inlawrev-2695	119	16	unstated	unstated	ADJ
inlawrev-2695	119	17	interest	interest	NOUN
inlawrev-2695	119	18	would	would	AUX
inlawrev-2695	119	19	be	be	AUX
inlawrev-2695	119	20	$	$	SYM
inlawrev-2695	119	21	317,27	317,27	NUM
inlawrev-2695	119	22	stated	state	VERB
inlawrev-2695	119	23	interest	interest	NOUN
inlawrev-2695	119	24	would	would	AUX
inlawrev-2695	119	25	be	be	AUX
inlawrev-2695	119	26	$	$	SYM
inlawrev-2695	119	27	735	735	NUM
inlawrev-2695	119	28	,	,	PUNCT
inlawrev-2695	119	29	and	and	CCONJ
inlawrev-2695	119	30	principal	principal	ADJ
inlawrev-2695	119	31	payments	payment	NOUN
inlawrev-2695	119	32	would	would	AUX
inlawrev-2695	119	33	be	be	AUX
inlawrev-2695	119	34	$	$	SYM
inlawrev-2695	119	35	5683	5683	NUM
inlawrev-2695	119	36	,	,	PUNCT
inlawrev-2695	119	37	for	for	ADP
inlawrev-2695	119	38	a	a	DET
inlawrev-2695	119	39	total	total	ADJ
inlawrev-2695	119	40	payment	payment	NOUN
inlawrev-2695	119	41	of	of	ADP
inlawrev-2695	119	42	principal	principal	NOUN
inlawrev-2695	119	43	and	and	CCONJ
inlawrev-2695	119	44	interest	interest	NOUN
inlawrev-2695	119	45	of	of	ADP
inlawrev-2695	119	46	$	$	SYM
inlawrev-2695	119	47	6735	6735	NUM
inlawrev-2695	119	48	.	.	PUNCT
inlawrev-2695	120	1	the	the	DET
inlawrev-2695	120	2	seller	seller	NOUN
inlawrev-2695	120	3	would	would	AUX
inlawrev-2695	120	4	recognize	recognize	VERB
inlawrev-2695	120	5	an	an	DET
inlawrev-2695	120	6	additional	additional	ADJ
inlawrev-2695	120	7	$	$	SYM
inlawrev-2695	120	8	317	317	NUM
inlawrev-2695	120	9	of	of	ADP
inlawrev-2695	120	10	ordinary	ordinary	ADJ
inlawrev-2695	120	11	interest	interest	NOUN
inlawrev-2695	120	12	income	income	NOUN
inlawrev-2695	120	13	as	as	ADP
inlawrev-2695	120	14	a	a	DET
inlawrev-2695	120	15	result	result	NOUN
inlawrev-2695	120	16	of	of	ADP
inlawrev-2695	120	17	the	the	DET
inlawrev-2695	120	18	application	application	NOUN
inlawrev-2695	120	19	of	of	ADP
inlawrev-2695	120	20	section	section	NOUN
inlawrev-2695	120	21	483	483	NUM
inlawrev-2695	120	22	.	.	PUNCT
inlawrev-2695	121	1	28	28	NUM
inlawrev-2695	121	2	iii	iii	PROPN
inlawrev-2695	121	3	.	.	PUNCT
inlawrev-2695	121	4	gift	gift	NOUN
inlawrev-2695	121	5	tax	tax	NOUN
inlawrev-2695	121	6	problems	problem	NOUN
inlawrev-2695	121	7	a.	a.	NOUN
inlawrev-2695	121	8	gift	gift	NOUN
inlawrev-2695	121	9	transactions	transaction	NOUN
inlawrev-2695	121	10	generally	generally	ADV
inlawrev-2695	121	11	,	,	PUNCT
inlawrev-2695	121	12	a	a	DET
inlawrev-2695	121	13	federal	federal	ADJ
inlawrev-2695	121	14	gift	gift	NOUN
inlawrev-2695	121	15	tax	tax	NOUN
inlawrev-2695	121	16	is	be	AUX
inlawrev-2695	121	17	imposed	impose	VERB
inlawrev-2695	121	18	on	on	ADP
inlawrev-2695	121	19	all	all	DET
inlawrev-2695	121	20	direct	direct	ADJ
inlawrev-2695	121	21	or	or	CCONJ
inlawrev-2695	121	22	indirect	indirect	ADJ
inlawrev-2695	121	23	gift	gift	NOUN
inlawrev-2695	121	24	transfers.29	transfers.29	NOUN
inlawrev-2695	121	25	when	when	SCONJ
inlawrev-2695	121	26	property	property	NOUN
inlawrev-2695	121	27	is	be	AUX
inlawrev-2695	121	28	transferred	transfer	VERB
inlawrev-2695	121	29	for	for	ADP
inlawrev-2695	121	30	less	less	ADJ
inlawrev-2695	121	31	than	than	ADP
inlawrev-2695	121	32	a	a	DET
inlawrev-2695	121	33	full	full	ADJ
inlawrev-2695	121	34	and	and	CCONJ
inlawrev-2695	121	35	adequate	adequate	ADJ
inlawrev-2695	121	36	consideration	consideration	NOUN
inlawrev-2695	121	37	in	in	ADP
inlawrev-2695	121	38	money	money	NOUN
inlawrev-2695	121	39	or	or	CCONJ
inlawrev-2695	121	40	money	money	NOUN
inlawrev-2695	121	41	's	's	PART
inlawrev-2695	121	42	worth	worth	ADJ
inlawrev-2695	121	43	,	,	PUNCT
inlawrev-2695	121	44	the	the	DET
inlawrev-2695	121	45	difference	difference	NOUN
inlawrev-2695	121	46	between	between	ADP
inlawrev-2695	121	47	the	the	DET
inlawrev-2695	121	48	fair	fair	ADJ
inlawrev-2695	121	49	market	market	NOUN
inlawrev-2695	121	50	value	value	NOUN
inlawrev-2695	121	51	of	of	ADP
inlawrev-2695	121	52	the	the	DET
inlawrev-2695	121	53	property	property	NOUN
inlawrev-2695	121	54	and	and	CCONJ
inlawrev-2695	121	55	the	the	DET
inlawrev-2695	121	56	value	value	NOUN
inlawrev-2695	121	57	of	of	ADP
inlawrev-2695	121	58	the	the	DET
inlawrev-2695	121	59	consideration	consideration	NOUN
inlawrev-2695	121	60	will	will	AUX
inlawrev-2695	121	61	be	be	AUX
inlawrev-2695	121	62	subject	subject	ADJ
inlawrev-2695	121	63	to	to	ADP
inlawrev-2695	121	64	gift	gift	NOUN
inlawrev-2695	121	65	taxation	taxation	NOUN
inlawrev-2695	121	66	.	.	PUNCT
inlawrev-2695	122	1	30	30	NUM
inlawrev-2695	122	2	however	however	ADV
inlawrev-2695	122	3	,	,	PUNCT
inlawrev-2695	122	4	the	the	DET
inlawrev-2695	122	5	regulations	regulation	NOUN
inlawrev-2695	122	6	prescribed	prescribe	VERB
inlawrev-2695	122	7	by	by	ADP
inlawrev-2695	122	8	the	the	DET
inlawrev-2695	122	9	secretary	secretary	PROPN
inlawrev-2695	122	10	of	of	ADP
inlawrev-2695	122	11	the	the	DET
inlawrev-2695	122	12	treasury	treasury	NOUN
inlawrev-2695	122	13	provide	provide	VERB
inlawrev-2695	122	14	that	that	SCONJ
inlawrev-2695	122	15	"	"	PUNCT
inlawrev-2695	122	16	a	a	DET
inlawrev-2695	122	17	sale	sale	NOUN
inlawrev-2695	122	18	,	,	PUNCT
inlawrev-2695	122	19	exchange	exchange	NOUN
inlawrev-2695	122	20	,	,	PUNCT
inlawrev-2695	122	21	or	or	CCONJ
inlawrev-2695	122	22	other	other	ADJ
inlawrev-2695	122	23	transfer	transfer	NOUN
inlawrev-2695	122	24	of	of	ADP
inlawrev-2695	122	25	property	property	NOUN
inlawrev-2695	122	26	if	if	SCONJ
inlawrev-2695	122	27	made	make	VERB
inlawrev-2695	122	28	in	in	ADP
inlawrev-2695	122	29	the	the	DET
inlawrev-2695	122	30	ordinary	ordinary	ADJ
inlawrev-2695	122	31	course	course	NOUN
inlawrev-2695	122	32	of	of	ADP
inlawrev-2695	122	33	business	business	NOUN
inlawrev-2695	122	34	(	(	PUNCT
inlawrev-2695	122	35	a	a	DET
inlawrev-2695	122	36	transaction	transaction	NOUN
inlawrev-2695	122	37	which	which	PRON
inlawrev-2695	122	38	is	be	AUX
inlawrev-2695	122	39	bona	bona	ADJ
inlawrev-2695	122	40	fide	fide	ADJ
inlawrev-2695	122	41	,	,	PUNCT
inlawrev-2695	122	42	at	at	ADP
inlawrev-2695	122	43	arm	arm	NOUN
inlawrev-2695	122	44	's	's	PART
inlawrev-2695	122	45	length	length	NOUN
inlawrev-2695	122	46	,	,	PUNCT
inlawrev-2695	122	47	and	and	CCONJ
inlawrev-2695	122	48	free	free	ADJ
inlawrev-2695	122	49	from	from	ADP
inlawrev-2695	122	50	any	any	DET
inlawrev-2695	122	51	donative	donative	ADJ
inlawrev-2695	122	52	intent	intent	NOUN
inlawrev-2695	122	53	)	)	PUNCT
inlawrev-2695	122	54	,	,	PUNCT
inlawrev-2695	122	55	will	will	AUX
inlawrev-2695	122	56	be	be	AUX
inlawrev-2695	122	57	considered	consider	VERB
inlawrev-2695	122	58	as	as	SCONJ
inlawrev-2695	122	59	made	make	VERB
inlawrev-2695	122	60	for	for	ADP
inlawrev-2695	122	61	an	an	DET
inlawrev-2695	122	62	adequate	adequate	ADJ
inlawrev-2695	122	63	and	and	CCONJ
inlawrev-2695	122	64	full	full	ADJ
inlawrev-2695	122	65	consideration	consideration	NOUN
inlawrev-2695	122	66	in	in	ADP
inlawrev-2695	122	67	money	money	NOUN
inlawrev-2695	122	68	or	or	CCONJ
inlawrev-2695	122	69	money	money	NOUN
inlawrev-2695	122	70	's	's	PART
inlawrev-2695	122	71	worth	worth	NOUN
inlawrev-2695	122	72	.	.	PUNCT
inlawrev-2695	122	73	"	"	PUNCT
inlawrev-2695	123	1	31	31	NUM
inlawrev-2695	123	2	therefore	therefore	ADV
inlawrev-2695	123	3	,	,	PUNCT
inlawrev-2695	123	4	if	if	SCONJ
inlawrev-2695	123	5	an	an	DET
inlawrev-2695	123	6	insubstantial	insubstantial	ADJ
inlawrev-2695	123	7	interest	interest	NOUN
inlawrev-2695	123	8	rate	rate	NOUN
inlawrev-2695	123	9	is	be	AUX
inlawrev-2695	123	10	charged	charge	VERB
inlawrev-2695	123	11	on	on	ADP
inlawrev-2695	123	12	a	a	DET
inlawrev-2695	123	13	deferred	deferred	ADJ
inlawrev-2695	123	14	sales	sale	NOUN
inlawrev-2695	123	15	transaction	transaction	NOUN
inlawrev-2695	123	16	,	,	PUNCT
inlawrev-2695	123	17	the	the	DET
inlawrev-2695	123	18	transaction	transaction	NOUN
inlawrev-2695	123	19	will	will	AUX
inlawrev-2695	123	20	be	be	AUX
inlawrev-2695	123	21	subject	subject	ADJ
inlawrev-2695	123	22	to	to	ADP
inlawrev-2695	123	23	gift	gift	NOUN
inlawrev-2695	123	24	taxation	taxation	NOUN
inlawrev-2695	123	25	because	because	SCONJ
inlawrev-2695	123	26	there	there	PRON
inlawrev-2695	123	27	will	will	AUX
inlawrev-2695	123	28	be	be	AUX
inlawrev-2695	123	29	less	less	ADJ
inlawrev-2695	123	30	than	than	ADP
inlawrev-2695	123	31	a	a	DET
inlawrev-2695	123	32	full	full	ADJ
inlawrev-2695	123	33	and	and	CCONJ
inlawrev-2695	123	34	adequate	adequate	ADJ
inlawrev-2695	123	35	consideration	consideration	NOUN
inlawrev-2695	123	36	received	receive	VERB
inlawrev-2695	123	37	,	,	PUNCT
inlawrev-2695	123	38	unless	unless	SCONJ
inlawrev-2695	123	39	the	the	DET
inlawrev-2695	123	40	transaction	transaction	NOUN
inlawrev-2695	123	41	is	be	AUX
inlawrev-2695	123	42	determined	determine	VERB
inlawrev-2695	123	43	to	to	PART
inlawrev-2695	123	44	have	have	AUX
inlawrev-2695	123	45	been	be	AUX
inlawrev-2695	123	46	"	"	PUNCT
inlawrev-2695	123	47	made	make	VERB
inlawrev-2695	123	48	in	in	ADP
inlawrev-2695	123	49	the	the	DET
inlawrev-2695	123	50	ordinary	ordinary	ADJ
inlawrev-2695	123	51	course	course	NOUN
inlawrev-2695	123	52	of	of	ADP
inlawrev-2695	123	53	business	business	NOUN
inlawrev-2695	123	54	.	.	PUNCT
inlawrev-2695	123	55	"	"	PUNCT
inlawrev-2695	124	1	32	32	NUM
inlawrev-2695	124	2	the	the	DET
inlawrev-2695	124	3	question	question	NOUN
inlawrev-2695	124	4	of	of	ADP
inlawrev-2695	124	5	how	how	SCONJ
inlawrev-2695	124	6	substantial	substantial	ADJ
inlawrev-2695	124	7	an	an	DET
inlawrev-2695	124	8	interest	interest	NOUN
inlawrev-2695	124	9	rate	rate	NOUN
inlawrev-2695	124	10	must	must	AUX
inlawrev-2695	124	11	be	be	AUX
inlawrev-2695	124	12	is	be	AUX
inlawrev-2695	124	13	therefore	therefore	ADV
inlawrev-2695	124	14	of	of	ADP
inlawrev-2695	124	15	prime	prime	ADJ
inlawrev-2695	124	16	importance	importance	NOUN
inlawrev-2695	124	17	.	.	PUNCT
inlawrev-2695	125	1	24	24	NUM
inlawrev-2695	126	1	i	i	PRON
inlawrev-2695	126	2	d.	d.	PROPN
inlawrev-2695	126	3	§	§	PROPN
inlawrev-2695	126	4	483(a	483(a	PROPN
inlawrev-2695	126	5	)	)	PUNCT
inlawrev-2695	126	6	.	.	PUNCT
inlawrev-2695	127	1	25the	25the	DET
inlawrev-2695	127	2	present	present	ADJ
inlawrev-2695	127	3	value	value	NOUN
inlawrev-2695	127	4	of	of	ADP
inlawrev-2695	127	5	an	an	DET
inlawrev-2695	127	6	annuity	annuity	NOUN
inlawrev-2695	127	7	of	of	ADP
inlawrev-2695	127	8	$	$	SYM
inlawrev-2695	127	9	1	1	NUM
inlawrev-2695	127	10	at	at	ADP
inlawrev-2695	127	11	the	the	DET
inlawrev-2695	127	12	end	end	NOUN
inlawrev-2695	127	13	of	of	ADP
inlawrev-2695	127	14	a	a	DET
inlawrev-2695	127	15	year	year	NOUN
inlawrev-2695	127	16	for	for	ADP
inlawrev-2695	127	17	three	three	NUM
inlawrev-2695	127	18	years	year	NOUN
inlawrev-2695	127	19	using	use	VERB
inlawrev-2695	127	20	a	a	DET
inlawrev-2695	127	21	nine	nine	NUM
inlawrev-2695	127	22	percent	percent	NOUN
inlawrev-2695	127	23	interest	interest	NOUN
inlawrev-2695	127	24	rate	rate	NOUN
inlawrev-2695	127	25	is	be	AUX
inlawrev-2695	127	26	$	$	SYM
inlawrev-2695	127	27	2.5313	2.5313	NUM
inlawrev-2695	127	28	.	.	PUNCT
inlawrev-2695	128	1	see	see	VERB
inlawrev-2695	128	2	supra	supra	PROPN
inlawrev-2695	128	3	note	note	PROPN
inlawrev-2695	128	4	15	15	NUM
inlawrev-2695	128	5	.	.	PUNCT
inlawrev-2695	129	1	26i.r.c	26i.r.c	NUM
inlawrev-2695	129	2	.	.	PUNCT
inlawrev-2695	130	1	§	§	PROPN
inlawrev-2695	130	2	483(b	483(b	PROPN
inlawrev-2695	130	3	)	)	PUNCT
inlawrev-2695	130	4	(	(	PUNCT
inlawrev-2695	130	5	supp	supp	PROPN
inlawrev-2695	130	6	.	.	PUNCT
inlawrev-2695	131	1	ill	ill	ADJ
inlawrev-2695	131	2	1985	1985	NUM
inlawrev-2695	131	3	)	)	PUNCT
inlawrev-2695	131	4	.	.	PUNCT
inlawrev-2695	132	1	21id	21id	NOUN
inlawrev-2695	132	2	.	.	PUNCT
inlawrev-2695	132	3	28	28	NUM
inlawrev-2695	133	1	i	i	PRON
inlawrev-2695	133	2	d.	d.	PROPN
inlawrev-2695	133	3	§	§	PROPN
inlawrev-2695	133	4	483(a	483(a	PROPN
inlawrev-2695	133	5	)	)	PUNCT
inlawrev-2695	133	6	.	.	PUNCT
inlawrev-2695	134	1	29i.r.c	29i.r.c	X
inlawrev-2695	134	2	.	.	PUNCT
inlawrev-2695	134	3	§	§	PROPN
inlawrev-2695	134	4	2511(a	2511(a	NUM
inlawrev-2695	134	5	)	)	PUNCT
inlawrev-2695	134	6	(	(	PUNCT
inlawrev-2695	134	7	1982	1982	NUM
inlawrev-2695	134	8	)	)	PUNCT
inlawrev-2695	134	9	.	.	PUNCT
inlawrev-2695	135	1	30id	30id	ADJ
inlawrev-2695	135	2	.	.	PUNCT
inlawrev-2695	136	1	§	§	PROPN
inlawrev-2695	136	2	2512(b	2512(b	NUM
inlawrev-2695	136	3	)	)	PUNCT
inlawrev-2695	136	4	;	;	PUNCT
inlawrev-2695	137	1	treas	treas	PROPN
inlawrev-2695	137	2	.	.	PUNCT
inlawrev-2695	138	1	reg	reg	PROPN
inlawrev-2695	138	2	.	.	PUNCT
inlawrev-2695	139	1	§	§	PROPN
inlawrev-2695	139	2	25.2512	25.2512	NUM
inlawrev-2695	139	3	-	-	SYM
inlawrev-2695	139	4	8	8	NUM
inlawrev-2695	139	5	(	(	PUNCT
inlawrev-2695	139	6	1958	1958	NUM
inlawrev-2695	139	7	)	)	PUNCT
inlawrev-2695	139	8	.	.	PUNCT
inlawrev-2695	140	1	31treas	31treas	NUM
inlawrev-2695	140	2	.	.	PUNCT
inlawrev-2695	141	1	reg	reg	NOUN
inlawrev-2695	141	2	.	.	PUNCT
inlawrev-2695	142	1	§	§	PROPN
inlawrev-2695	142	2	25.2512	25.2512	NUM
inlawrev-2695	142	3	-	-	SYM
inlawrev-2695	142	4	8	8	NUM
inlawrev-2695	142	5	(	(	PUNCT
inlawrev-2695	142	6	1958	1958	NUM
inlawrev-2695	142	7	)	)	PUNCT
inlawrev-2695	142	8	.	.	PUNCT
inlawrev-2695	143	1	32id	32id	NOUN
inlawrev-2695	143	2	.	.	PUNCT
inlawrev-2695	144	1	684	684	NUM
inlawrev-2695	144	2	indiana	indiana	PROPN
inlawrev-2695	144	3	law	law	PROPN
inlawrev-2695	144	4	review	review	NOUN
inlawrev-2695	144	5	[	[	X
inlawrev-2695	144	6	vol	vol	NOUN
inlawrev-2695	144	7	.	.	PUNCT
inlawrev-2695	144	8	20:679	20:679	NUM
inlawrev-2695	144	9	the	the	DET
inlawrev-2695	144	10	internal	internal	ADJ
inlawrev-2695	144	11	revenue	revenue	NOUN
inlawrev-2695	144	12	service	service	NOUN
inlawrev-2695	144	13	and	and	CCONJ
inlawrev-2695	144	14	courts	court	NOUN
inlawrev-2695	144	15	generally	generally	ADV
inlawrev-2695	144	16	presume	presume	VERB
inlawrev-2695	144	17	that	that	SCONJ
inlawrev-2695	144	18	a	a	DET
inlawrev-2695	144	19	transfer	transfer	NOUN
inlawrev-2695	144	20	of	of	ADP
inlawrev-2695	144	21	property	property	NOUN
inlawrev-2695	144	22	for	for	ADP
inlawrev-2695	144	23	less	less	ADJ
inlawrev-2695	144	24	than	than	ADP
inlawrev-2695	144	25	fair	fair	ADJ
inlawrev-2695	144	26	market	market	NOUN
inlawrev-2695	144	27	value	value	NOUN
inlawrev-2695	144	28	made	make	VERB
inlawrev-2695	144	29	between	between	ADP
inlawrev-2695	144	30	closely	closely	ADV
inlawrev-2695	144	31	related	relate	VERB
inlawrev-2695	144	32	parties	party	NOUN
inlawrev-2695	144	33	involves	involve	VERB
inlawrev-2695	144	34	a	a	DET
inlawrev-2695	144	35	gift	gift	NOUN
inlawrev-2695	144	36	;	;	PUNCT
inlawrev-2695	144	37	33	33	NUM
inlawrev-2695	144	38	where	where	SCONJ
inlawrev-2695	144	39	the	the	DET
inlawrev-2695	144	40	parties	party	NOUN
inlawrev-2695	144	41	are	be	AUX
inlawrev-2695	144	42	unrelated	unrelated	ADJ
inlawrev-2695	144	43	,	,	PUNCT
inlawrev-2695	144	44	however	however	ADV
inlawrev-2695	144	45	,	,	PUNCT
inlawrev-2695	144	46	generally	generally	ADV
inlawrev-2695	144	47	no	no	DET
inlawrev-2695	144	48	gift	gift	NOUN
inlawrev-2695	144	49	is	be	AUX
inlawrev-2695	144	50	found	find	VERB
inlawrev-2695	144	51	.	.	PUNCT
inlawrev-2695	145	1	34	34	NUM
inlawrev-2695	145	2	courts	court	NOUN
inlawrev-2695	145	3	also	also	ADV
inlawrev-2695	145	4	usually	usually	ADV
inlawrev-2695	145	5	find	find	VERB
inlawrev-2695	145	6	that	that	SCONJ
inlawrev-2695	145	7	unrelated	unrelated	ADJ
inlawrev-2695	145	8	party	party	NOUN
inlawrev-2695	145	9	transactions	transaction	NOUN
inlawrev-2695	145	10	are	be	AUX
inlawrev-2695	145	11	"	"	PUNCT
inlawrev-2695	145	12	made	make	VERB
inlawrev-2695	145	13	in	in	ADP
inlawrev-2695	145	14	the	the	DET
inlawrev-2695	145	15	ordinary	ordinary	ADJ
inlawrev-2695	145	16	course	course	NOUN
inlawrev-2695	145	17	of	of	ADP
inlawrev-2695	145	18	business	business	NOUN
inlawrev-2695	145	19	"	"	PUNCT
inlawrev-2695	145	20	and	and	CCONJ
inlawrev-2695	145	21	not	not	PART
inlawrev-2695	145	22	subject	subject	VERB
inlawrev-2695	145	23	to	to	ADP
inlawrev-2695	145	24	gift	gift	NOUN
inlawrev-2695	145	25	taxation	taxation	NOUN
inlawrev-2695	145	26	.	.	PUNCT
inlawrev-2695	146	1	35	35	NUM
inlawrev-2695	146	2	therefore	therefore	ADV
inlawrev-2695	146	3	,	,	PUNCT
inlawrev-2695	146	4	gift	gift	NOUN
inlawrev-2695	146	5	tax	tax	NOUN
inlawrev-2695	146	6	problems	problem	NOUN
inlawrev-2695	146	7	arise	arise	VERB
inlawrev-2695	146	8	most	most	ADV
inlawrev-2695	146	9	often	often	ADV
inlawrev-2695	146	10	only	only	ADV
inlawrev-2695	146	11	if	if	SCONJ
inlawrev-2695	146	12	the	the	DET
inlawrev-2695	146	13	parties	party	NOUN
inlawrev-2695	146	14	are	be	AUX
inlawrev-2695	146	15	related	relate	VERB
inlawrev-2695	146	16	and	and	CCONJ
inlawrev-2695	146	17	will	will	AUX
inlawrev-2695	146	18	probably	probably	ADV
inlawrev-2695	146	19	not	not	PART
inlawrev-2695	146	20	arise	arise	VERB
inlawrev-2695	146	21	where	where	SCONJ
inlawrev-2695	146	22	unrelated	unrelated	ADJ
inlawrev-2695	146	23	parties	party	NOUN
inlawrev-2695	146	24	enter	enter	VERB
inlawrev-2695	146	25	into	into	ADP
inlawrev-2695	146	26	deferred	deferred	ADJ
inlawrev-2695	146	27	sales	sale	NOUN
inlawrev-2695	146	28	transactions	transaction	NOUN
inlawrev-2695	146	29	under	under	ADP
inlawrev-2695	146	30	section	section	NOUN
inlawrev-2695	146	31	483	483	NUM
inlawrev-2695	146	32	.	.	PUNCT
inlawrev-2695	147	1	example	example	NOUN
inlawrev-2695	147	2	4.—the	4.—the	DET
inlawrev-2695	147	3	contract	contract	NOUN
inlawrev-2695	147	4	sales	sale	NOUN
inlawrev-2695	147	5	price	price	NOUN
inlawrev-2695	147	6	and	and	CCONJ
inlawrev-2695	147	7	fair	fair	ADJ
inlawrev-2695	147	8	market	market	NOUN
inlawrev-2695	147	9	value	value	NOUN
inlawrev-2695	147	10	of	of	ADP
inlawrev-2695	147	11	property	property	NOUN
inlawrev-2695	147	12	transferred	transfer	VERB
inlawrev-2695	147	13	by	by	ADP
inlawrev-2695	147	14	the	the	DET
inlawrev-2695	147	15	seller	seller	NOUN
inlawrev-2695	147	16	is	be	AUX
inlawrev-2695	147	17	$	$	SYM
inlawrev-2695	147	18	6000	6000	NUM
inlawrev-2695	147	19	with	with	ADP
inlawrev-2695	147	20	a	a	DET
inlawrev-2695	147	21	payment	payment	NOUN
inlawrev-2695	147	22	of	of	ADP
inlawrev-2695	147	23	$	$	SYM
inlawrev-2695	147	24	2245	2245	NUM
inlawrev-2695	147	25	to	to	PART
inlawrev-2695	147	26	be	be	AUX
inlawrev-2695	147	27	received	receive	VERB
inlawrev-2695	147	28	by	by	ADP
inlawrev-2695	147	29	the	the	DET
inlawrev-2695	147	30	seller	seller	NOUN
inlawrev-2695	147	31	at	at	ADP
inlawrev-2695	147	32	the	the	DET
inlawrev-2695	147	33	end	end	NOUN
inlawrev-2695	147	34	of	of	ADP
inlawrev-2695	147	35	each	each	DET
inlawrev-2695	147	36	year	year	NOUN
inlawrev-2695	147	37	for	for	ADP
inlawrev-2695	147	38	three	three	NUM
inlawrev-2695	147	39	years	year	NOUN
inlawrev-2695	147	40	or	or	CCONJ
inlawrev-2695	147	41	a	a	DET
inlawrev-2695	147	42	total	total	NOUN
inlawrev-2695	147	43	of	of	ADP
inlawrev-2695	147	44	$	$	SYM
inlawrev-2695	147	45	6735	6735	NUM
inlawrev-2695	147	46	.	.	PUNCT
inlawrev-2695	148	1	the	the	DET
inlawrev-2695	148	2	payments	payment	NOUN
inlawrev-2695	148	3	are	be	AUX
inlawrev-2695	148	4	computed	compute	VERB
inlawrev-2695	148	5	using	use	VERB
inlawrev-2695	148	6	a	a	DET
inlawrev-2695	148	7	six	six	NUM
inlawrev-2695	148	8	percent	percent	NOUN
inlawrev-2695	148	9	interest	interest	NOUN
inlawrev-2695	148	10	rate	rate	NOUN
inlawrev-2695	148	11	compounded	compound	VERB
inlawrev-2695	148	12	annually	annually	ADV
inlawrev-2695	148	13	.	.	PUNCT
inlawrev-2695	149	1	thus	thus	ADV
inlawrev-2695	149	2	,	,	PUNCT
inlawrev-2695	149	3	$	$	SYM
inlawrev-2695	149	4	6000	6000	NUM
inlawrev-2695	149	5	would	would	AUX
inlawrev-2695	149	6	be	be	AUX
inlawrev-2695	149	7	principal	principal	ADJ
inlawrev-2695	149	8	and	and	CCONJ
inlawrev-2695	149	9	$	$	SYM
inlawrev-2695	149	10	735	735	NUM
inlawrev-2695	149	11	would	would	AUX
inlawrev-2695	149	12	be	be	AUX
inlawrev-2695	149	13	"	"	PUNCT
inlawrev-2695	149	14	stated	state	VERB
inlawrev-2695	149	15	interest	interest	NOUN
inlawrev-2695	149	16	.	.	PUNCT
inlawrev-2695	149	17	"	"	PUNCT
inlawrev-2695	150	1	assume	assume	VERB
inlawrev-2695	150	2	that	that	SCONJ
inlawrev-2695	150	3	the	the	DET
inlawrev-2695	150	4	section	section	NOUN
inlawrev-2695	150	5	483	483	NUM
inlawrev-2695	150	6	interest	interest	NOUN
inlawrev-2695	150	7	rate	rate	NOUN
inlawrev-2695	150	8	is	be	AUX
inlawrev-2695	150	9	six	six	NUM
inlawrev-2695	150	10	percent	percent	NOUN
inlawrev-2695	150	11	and	and	CCONJ
inlawrev-2695	150	12	the	the	DET
inlawrev-2695	150	13	market	market	NOUN
inlawrev-2695	150	14	interest	interest	NOUN
inlawrev-2695	150	15	rate	rate	NOUN
inlawrev-2695	150	16	is	be	AUX
inlawrev-2695	150	17	nine	nine	NUM
inlawrev-2695	150	18	percent	percent	NOUN
inlawrev-2695	150	19	both	both	PRON
inlawrev-2695	150	20	compounded	compound	VERB
inlawrev-2695	150	21	annually	annually	ADV
inlawrev-2695	150	22	.	.	PUNCT
inlawrev-2695	151	1	as	as	ADP
inlawrev-2695	151	2	in	in	ADP
inlawrev-2695	151	3	example	example	NOUN
inlawrev-2695	151	4	2	2	NUM
inlawrev-2695	151	5	,	,	PUNCT
inlawrev-2695	151	6	unstated	unstated	ADJ
inlawrev-2695	151	7	interest	interest	NOUN
inlawrev-2695	151	8	under	under	ADP
inlawrev-2695	151	9	section	section	NOUN
inlawrev-2695	151	10	483	483	PRON
inlawrev-2695	151	11	would	would	AUX
inlawrev-2695	151	12	be	be	AUX
inlawrev-2695	151	13	zero	zero	NUM
inlawrev-2695	151	14	,	,	PUNCT
inlawrev-2695	151	15	and	and	CCONJ
inlawrev-2695	151	16	section	section	NOUN
inlawrev-2695	151	17	483	483	PRON
inlawrev-2695	151	18	would	would	AUX
inlawrev-2695	151	19	impute	impute	VERB
inlawrev-2695	151	20	no	no	DET
inlawrev-2695	151	21	additional	additional	ADJ
inlawrev-2695	151	22	ordinary	ordinary	ADJ
inlawrev-2695	151	23	interest	interest	NOUN
inlawrev-2695	151	24	income	income	NOUN
inlawrev-2695	151	25	to	to	ADP
inlawrev-2695	151	26	the	the	DET
inlawrev-2695	151	27	seller	seller	NOUN
inlawrev-2695	151	28	.	.	PUNCT
inlawrev-2695	152	1	36	36	NUM
inlawrev-2695	152	2	if	if	SCONJ
inlawrev-2695	152	3	section	section	NOUN
inlawrev-2695	152	4	483	483	NUM
inlawrev-2695	152	5	interest	interest	NOUN
inlawrev-2695	152	6	rates	rate	NOUN
inlawrev-2695	152	7	are	be	AUX
inlawrev-2695	152	8	used	use	VERB
inlawrev-2695	152	9	to	to	PART
inlawrev-2695	152	10	value	value	VERB
inlawrev-2695	152	11	the	the	DET
inlawrev-2695	152	12	consideration	consideration	NOUN
inlawrev-2695	152	13	received	receive	VERB
inlawrev-2695	152	14	by	by	ADP
inlawrev-2695	152	15	the	the	DET
inlawrev-2695	152	16	seller	seller	NOUN
inlawrev-2695	152	17	for	for	ADP
inlawrev-2695	152	18	gift	gift	NOUN
inlawrev-2695	152	19	tax	tax	NOUN
inlawrev-2695	152	20	purposes,37	purposes,37	PRON
inlawrev-2695	152	21	the	the	DET
inlawrev-2695	152	22	gift	gift	NOUN
inlawrev-2695	152	23	would	would	AUX
inlawrev-2695	152	24	be	be	AUX
inlawrev-2695	152	25	computed	compute	VERB
inlawrev-2695	152	26	as	as	SCONJ
inlawrev-2695	152	27	follows	follow	VERB
inlawrev-2695	152	28	:	:	PUNCT
inlawrev-2695	152	29	fair	fair	ADJ
inlawrev-2695	152	30	market	market	NOUN
inlawrev-2695	152	31	value	value	NOUN
inlawrev-2695	152	32	of	of	ADP
inlawrev-2695	152	33	property	property	NOUN
inlawrev-2695	152	34	$	$	SYM
inlawrev-2695	152	35	6000	6000	NUM
inlawrev-2695	152	36	less	less	ADJ
inlawrev-2695	152	37	:	:	PUNCT
inlawrev-2695	152	38	value	value	NOUN
inlawrev-2695	152	39	of	of	ADP
inlawrev-2695	152	40	consideration	consideration	NOUN
inlawrev-2695	152	41	discounted	discount	VERB
inlawrev-2695	152	42	using	use	VERB
inlawrev-2695	152	43	a	a	DET
inlawrev-2695	152	44	six	six	NUM
inlawrev-2695	152	45	percent	percent	NOUN
inlawrev-2695	152	46	interest	interest	NOUN
inlawrev-2695	152	47	rate	rate	NOUN
inlawrev-2695	153	1	[	[	PUNCT
inlawrev-2695	153	2	$	$	SYM
inlawrev-2695	153	3	2245	2245	NUM
inlawrev-2695	153	4	x	x	SYM
inlawrev-2695	153	5	2.673038	2.673038	NUM
inlawrev-2695	153	6	=]	=]	NOUN
inlawrev-2695	153	7	$	$	SYM
inlawrev-2695	153	8	6000	6000	NUM
inlawrev-2695	153	9	value	value	NOUN
inlawrev-2695	153	10	of	of	ADP
inlawrev-2695	153	11	gift39	gift39	NOUN
inlawrev-2695	153	12	$	$	SYM
inlawrev-2695	153	13	0	0	NUM
inlawrev-2695	153	14	"	"	PUNCT
inlawrev-2695	153	15	see	see	VERB
inlawrev-2695	153	16	,	,	PUNCT
inlawrev-2695	153	17	e.g.	e.g.	ADV
inlawrev-2695	153	18	,	,	PUNCT
inlawrev-2695	153	19	heringer	heringer	NOUN
inlawrev-2695	153	20	v.	v.	PROPN
inlawrev-2695	153	21	commissioner	commissioner	NOUN
inlawrev-2695	153	22	,	,	PUNCT
inlawrev-2695	153	23	235	235	NUM
inlawrev-2695	153	24	f.2d	f.2d	SYM
inlawrev-2695	153	25	149	149	NUM
inlawrev-2695	153	26	,	,	PUNCT
inlawrev-2695	153	27	151	151	NUM
inlawrev-2695	153	28	(	(	PUNCT
inlawrev-2695	153	29	9th	9th	ADJ
inlawrev-2695	153	30	cir	cir	NOUN
inlawrev-2695	153	31	.	.	PROPN
inlawrev-2695	153	32	1956	1956	NUM
inlawrev-2695	153	33	)	)	PUNCT
inlawrev-2695	153	34	(	(	PUNCT
inlawrev-2695	153	35	the	the	DET
inlawrev-2695	153	36	family	family	NOUN
inlawrev-2695	153	37	context	context	NOUN
inlawrev-2695	153	38	of	of	ADP
inlawrev-2695	153	39	a	a	DET
inlawrev-2695	153	40	transfer	transfer	NOUN
inlawrev-2695	153	41	of	of	ADP
inlawrev-2695	153	42	property	property	NOUN
inlawrev-2695	153	43	without	without	ADP
inlawrev-2695	153	44	consideration	consideration	NOUN
inlawrev-2695	153	45	by	by	ADP
inlawrev-2695	153	46	family	family	NOUN
inlawrev-2695	153	47	members	member	NOUN
inlawrev-2695	153	48	to	to	ADP
inlawrev-2695	153	49	a	a	DET
inlawrev-2695	153	50	100	100	NUM
inlawrev-2695	153	51	%	%	NOUN
inlawrev-2695	153	52	family	family	NOUN
inlawrev-2695	153	53	owned	own	VERB
inlawrev-2695	153	54	corporation	corporation	NOUN
inlawrev-2695	153	55	created	create	VERB
inlawrev-2695	153	56	a	a	DET
inlawrev-2695	153	57	presumption	presumption	NOUN
inlawrev-2695	153	58	of	of	ADP
inlawrev-2695	153	59	a	a	DET
inlawrev-2695	153	60	gift	gift	NOUN
inlawrev-2695	153	61	)	)	PUNCT
inlawrev-2695	153	62	;	;	PUNCT
inlawrev-2695	153	63	estate	estate	NOUN
inlawrev-2695	153	64	of	of	ADP
inlawrev-2695	153	65	reynolds	reynolds	PROPN
inlawrev-2695	153	66	v.	v.	PROPN
inlawrev-2695	153	67	commissioner	commissioner	PROPN
inlawrev-2695	153	68	,	,	PUNCT
inlawrev-2695	153	69	55	55	NUM
inlawrev-2695	153	70	t.c	t.c	NOUN
inlawrev-2695	153	71	.	.	PROPN
inlawrev-2695	153	72	172	172	NUM
inlawrev-2695	153	73	,	,	PUNCT
inlawrev-2695	153	74	201	201	NUM
inlawrev-2695	153	75	(	(	PUNCT
inlawrev-2695	153	76	1970	1970	NUM
inlawrev-2695	153	77	)	)	PUNCT
inlawrev-2695	153	78	(	(	PUNCT
inlawrev-2695	153	79	presumption	presumption	VERB
inlawrev-2695	153	80	that	that	SCONJ
inlawrev-2695	153	81	a	a	DET
inlawrev-2695	153	82	transfer	transfer	NOUN
inlawrev-2695	153	83	of	of	ADP
inlawrev-2695	153	84	units	unit	NOUN
inlawrev-2695	153	85	in	in	ADP
inlawrev-2695	153	86	a	a	DET
inlawrev-2695	153	87	voting	voting	NOUN
inlawrev-2695	153	88	trust	trust	NOUN
inlawrev-2695	153	89	to	to	ADP
inlawrev-2695	153	90	family	family	NOUN
inlawrev-2695	153	91	members	member	NOUN
inlawrev-2695	153	92	in	in	ADP
inlawrev-2695	153	93	exchange	exchange	NOUN
inlawrev-2695	153	94	for	for	ADP
inlawrev-2695	153	95	promissory	promissory	ADJ
inlawrev-2695	153	96	notes	note	NOUN
inlawrev-2695	153	97	is	be	AUX
inlawrev-2695	153	98	a	a	DET
inlawrev-2695	153	99	gift	gift	NOUN
inlawrev-2695	153	100	)	)	PUNCT
inlawrev-2695	153	101	.	.	PUNCT
inlawrev-2695	154	1	"	"	PUNCT
inlawrev-2695	154	2	see	see	VERB
inlawrev-2695	154	3	,	,	PUNCT
inlawrev-2695	154	4	e.g.	e.g.	ADV
inlawrev-2695	154	5	,	,	PUNCT
inlawrev-2695	154	6	weller	weller	PROPN
inlawrev-2695	154	7	v.	v.	PROPN
inlawrev-2695	154	8	commissioner	commissioner	PROPN
inlawrev-2695	154	9	,	,	PUNCT
inlawrev-2695	154	10	38	38	NUM
inlawrev-2695	154	11	t.c	t.c	NOUN
inlawrev-2695	154	12	.	.	PROPN
inlawrev-2695	155	1	790	790	NUM
inlawrev-2695	155	2	(	(	PUNCT
inlawrev-2695	155	3	1962	1962	NUM
inlawrev-2695	155	4	)	)	PUNCT
inlawrev-2695	155	5	(	(	PUNCT
inlawrev-2695	155	6	sale	sale	NOUN
inlawrev-2695	155	7	of	of	ADP
inlawrev-2695	155	8	a	a	DET
inlawrev-2695	155	9	2	2	NUM
inlawrev-2695	155	10	%	%	NOUN
inlawrev-2695	155	11	interest	interest	NOUN
inlawrev-2695	155	12	in	in	ADP
inlawrev-2695	155	13	a	a	DET
inlawrev-2695	155	14	partnership	partnership	NOUN
inlawrev-2695	155	15	to	to	ADP
inlawrev-2695	155	16	an	an	DET
inlawrev-2695	155	17	unrelated	unrelated	ADJ
inlawrev-2695	155	18	person	person	NOUN
inlawrev-2695	155	19	for	for	ADP
inlawrev-2695	155	20	less	less	ADJ
inlawrev-2695	155	21	than	than	ADP
inlawrev-2695	155	22	fair	fair	ADJ
inlawrev-2695	155	23	market	market	NOUN
inlawrev-2695	155	24	value	value	NOUN
inlawrev-2695	155	25	did	do	AUX
inlawrev-2695	155	26	not	not	PART
inlawrev-2695	155	27	constitute	constitute	VERB
inlawrev-2695	155	28	a	a	DET
inlawrev-2695	155	29	taxable	taxable	ADJ
inlawrev-2695	155	30	gift	gift	NOUN
inlawrev-2695	155	31	)	)	PUNCT
inlawrev-2695	155	32	;	;	PUNCT
inlawrev-2695	155	33	estate	estate	NOUN
inlawrev-2695	155	34	of	of	ADP
inlawrev-2695	155	35	anderson	anderson	PROPN
inlawrev-2695	155	36	v.	v.	PROPN
inlawrev-2695	155	37	commissioner	commissioner	PROPN
inlawrev-2695	155	38	,	,	PUNCT
inlawrev-2695	155	39	8	8	NUM
inlawrev-2695	155	40	t.c	t.c	PROPN
inlawrev-2695	155	41	.	.	PROPN
inlawrev-2695	155	42	706	706	NUM
inlawrev-2695	155	43	(	(	PUNCT
inlawrev-2695	155	44	1947	1947	NUM
inlawrev-2695	155	45	)	)	PUNCT
inlawrev-2695	155	46	(	(	PUNCT
inlawrev-2695	155	47	value	value	NOUN
inlawrev-2695	155	48	of	of	ADP
inlawrev-2695	155	49	stock	stock	NOUN
inlawrev-2695	155	50	transferred	transfer	VERB
inlawrev-2695	155	51	to	to	ADP
inlawrev-2695	155	52	unrelated	unrelated	ADJ
inlawrev-2695	155	53	parties	party	NOUN
inlawrev-2695	155	54	was	be	AUX
inlawrev-2695	155	55	greater	great	ADJ
inlawrev-2695	155	56	than	than	ADP
inlawrev-2695	155	57	consideration	consideration	NOUN
inlawrev-2695	155	58	received	receive	VERB
inlawrev-2695	155	59	,	,	PUNCT
inlawrev-2695	155	60	but	but	CCONJ
inlawrev-2695	155	61	transfers	transfer	NOUN
inlawrev-2695	155	62	were	be	AUX
inlawrev-2695	155	63	made	make	VERB
inlawrev-2695	155	64	in	in	ADP
inlawrev-2695	155	65	the	the	DET
inlawrev-2695	155	66	ordinary	ordinary	ADJ
inlawrev-2695	155	67	course	course	NOUN
inlawrev-2695	155	68	of	of	ADP
inlawrev-2695	155	69	business	business	NOUN
inlawrev-2695	155	70	and	and	CCONJ
inlawrev-2695	155	71	not	not	PART
inlawrev-2695	155	72	subject	subject	ADJ
inlawrev-2695	155	73	to	to	ADP
inlawrev-2695	155	74	gift	gift	NOUN
inlawrev-2695	155	75	taxation	taxation	NOUN
inlawrev-2695	155	76	)	)	PUNCT
inlawrev-2695	155	77	.	.	PUNCT
inlawrev-2695	156	1	"	"	PUNCT
inlawrev-2695	156	2	see	see	VERB
inlawrev-2695	156	3	weller	weller	NOUN
inlawrev-2695	156	4	,	,	PUNCT
inlawrev-2695	156	5	38	38	NUM
inlawrev-2695	156	6	t.c	t.c	PROPN
inlawrev-2695	156	7	.	.	PUNCT
inlawrev-2695	157	1	at	at	ADP
inlawrev-2695	157	2	806	806	NUM
inlawrev-2695	157	3	.	.	PUNCT
inlawrev-2695	158	1	i6see	i6see	PROPN
inlawrev-2695	158	2	supra	supra	PROPN
inlawrev-2695	158	3	text	text	NOUN
inlawrev-2695	158	4	accompanying	accompanying	ADJ
inlawrev-2695	158	5	notes	note	VERB
inlawrev-2695	158	6	23	23	NUM
inlawrev-2695	158	7	-	-	SYM
inlawrev-2695	158	8	24	24	NUM
inlawrev-2695	158	9	.	.	PUNCT
inlawrev-2695	159	1	llsee	llsee	PROPN
inlawrev-2695	159	2	joyce	joyce	PROPN
inlawrev-2695	159	3	&	&	CCONJ
inlawrev-2695	159	4	del	del	PROPN
inlawrev-2695	159	5	cotto	cotto	PROPN
inlawrev-2695	159	6	,	,	PUNCT
inlawrev-2695	159	7	interest	interest	NOUN
inlawrev-2695	159	8	-	-	PUNCT
inlawrev-2695	159	9	free	free	ADJ
inlawrev-2695	159	10	loans	loan	NOUN
inlawrev-2695	159	11	:	:	PUNCT
inlawrev-2695	159	12	the	the	DET
inlawrev-2695	159	13	odyssey	odyssey	NOUN
inlawrev-2695	159	14	of	of	ADP
inlawrev-2695	159	15	a	a	DET
inlawrev-2695	159	16	misnomer	misnomer	NOUN
inlawrev-2695	159	17	,	,	PUNCT
inlawrev-2695	159	18	35	35	NUM
inlawrev-2695	159	19	tax	tax	NOUN
inlawrev-2695	159	20	l.	l.	PROPN
inlawrev-2695	159	21	rev	rev	PROPN
inlawrev-2695	159	22	.	.	PROPN
inlawrev-2695	159	23	459	459	NUM
inlawrev-2695	159	24	,	,	PUNCT
inlawrev-2695	159	25	463	463	NUM
inlawrev-2695	159	26	(	(	PUNCT
inlawrev-2695	159	27	1980	1980	NUM
inlawrev-2695	159	28	)	)	PUNCT
inlawrev-2695	159	29	(	(	PUNCT
inlawrev-2695	159	30	no	no	DET
inlawrev-2695	159	31	reason	reason	NOUN
inlawrev-2695	159	32	exists	exist	VERB
inlawrev-2695	159	33	why	why	SCONJ
inlawrev-2695	159	34	section	section	NOUN
inlawrev-2695	159	35	483	483	PRON
inlawrev-2695	159	36	would	would	AUX
inlawrev-2695	159	37	not	not	PART
inlawrev-2695	159	38	apply	apply	VERB
inlawrev-2695	159	39	where	where	SCONJ
inlawrev-2695	159	40	a	a	DET
inlawrev-2695	159	41	intends	intend	NOUN
inlawrev-2695	159	42	to	to	PART
inlawrev-2695	159	43	make	make	VERB
inlawrev-2695	159	44	a	a	DET
inlawrev-2695	159	45	gift	gift	NOUN
inlawrev-2695	159	46	to	to	ADP
inlawrev-2695	159	47	b	b	PROPN
inlawrev-2695	159	48	of	of	ADP
inlawrev-2695	159	49	a	a	DET
inlawrev-2695	159	50	portion	portion	NOUN
inlawrev-2695	159	51	of	of	ADP
inlawrev-2695	159	52	the	the	DET
inlawrev-2695	159	53	goods	good	NOUN
inlawrev-2695	159	54	transferred	transfer	VERB
inlawrev-2695	159	55	;	;	PUNCT
inlawrev-2695	159	56	unstated	unstated	ADJ
inlawrev-2695	159	57	interest	interest	NOUN
inlawrev-2695	159	58	under	under	ADP
inlawrev-2695	159	59	section	section	NOUN
inlawrev-2695	159	60	483	483	NUM
inlawrev-2695	159	61	is	be	AUX
inlawrev-2695	159	62	also	also	ADV
inlawrev-2695	159	63	the	the	DET
inlawrev-2695	159	64	amount	amount	NOUN
inlawrev-2695	159	65	of	of	ADP
inlawrev-2695	159	66	the	the	DET
inlawrev-2695	159	67	gift	gift	NOUN
inlawrev-2695	159	68	)	)	PUNCT
inlawrev-2695	159	69	.	.	PUNCT
inlawrev-2695	160	1	nsee	nsee	PROPN
inlawrev-2695	160	2	supra	supra	PROPN
inlawrev-2695	160	3	note	note	PROPN
inlawrev-2695	160	4	19	19	NUM
inlawrev-2695	160	5	.	.	PUNCT
inlawrev-2695	161	1	39i.r.c	39i.r.c	NUM
inlawrev-2695	161	2	.	.	PUNCT
inlawrev-2695	161	3	§	§	PROPN
inlawrev-2695	161	4	2512(b	2512(b	NUM
inlawrev-2695	161	5	)	)	PUNCT
inlawrev-2695	161	6	(	(	PUNCT
inlawrev-2695	161	7	1982	1982	NUM
inlawrev-2695	161	8	)	)	PUNCT
inlawrev-2695	161	9	;	;	PUNCT
inlawrev-2695	162	1	treas	treas	PROPN
inlawrev-2695	162	2	.	.	PUNCT
inlawrev-2695	163	1	reg	reg	PROPN
inlawrev-2695	163	2	.	.	PUNCT
inlawrev-2695	164	1	§	§	PROPN
inlawrev-2695	164	2	25.2512	25.2512	NUM
inlawrev-2695	164	3	-	-	SYM
inlawrev-2695	164	4	8	8	NUM
inlawrev-2695	164	5	(	(	PUNCT
inlawrev-2695	164	6	1958	1958	NUM
inlawrev-2695	164	7	)	)	PUNCT
inlawrev-2695	164	8	.	.	PUNCT
inlawrev-2695	165	1	1987	1987	NUM
inlawrev-2695	165	2	]	]	PUNCT
inlawrev-2695	165	3	gift	gift	NOUN
inlawrev-2695	165	4	tax	tax	NOUN
inlawrev-2695	165	5	trap	trap	NOUN
inlawrev-2695	165	6	685	685	NUM
inlawrev-2695	165	7	however	however	ADV
inlawrev-2695	165	8	,	,	PUNCT
inlawrev-2695	165	9	if	if	SCONJ
inlawrev-2695	165	10	market	market	NOUN
inlawrev-2695	165	11	interest	interest	NOUN
inlawrev-2695	165	12	rates	rate	NOUN
inlawrev-2695	165	13	are	be	AUX
inlawrev-2695	165	14	used	use	VERB
inlawrev-2695	165	15	to	to	PART
inlawrev-2695	165	16	value	value	VERB
inlawrev-2695	165	17	the	the	DET
inlawrev-2695	165	18	consideration	consideration	NOUN
inlawrev-2695	165	19	received	receive	VERB
inlawrev-2695	165	20	by	by	ADP
inlawrev-2695	165	21	the	the	DET
inlawrev-2695	165	22	seller	seller	NOUN
inlawrev-2695	165	23	for	for	ADP
inlawrev-2695	165	24	gift	gift	NOUN
inlawrev-2695	165	25	tax	tax	NOUN
inlawrev-2695	165	26	purposes	purpose	NOUN
inlawrev-2695	165	27	,	,	PUNCT
inlawrev-2695	165	28	the	the	DET
inlawrev-2695	165	29	gift	gift	NOUN
inlawrev-2695	165	30	would	would	AUX
inlawrev-2695	165	31	be	be	AUX
inlawrev-2695	165	32	computed	compute	VERB
inlawrev-2695	165	33	as	as	SCONJ
inlawrev-2695	165	34	follows	follow	VERB
inlawrev-2695	165	35	:	:	PUNCT
inlawrev-2695	165	36	fair	fair	ADJ
inlawrev-2695	165	37	market	market	NOUN
inlawrev-2695	165	38	value	value	NOUN
inlawrev-2695	165	39	of	of	ADP
inlawrev-2695	165	40	property	property	NOUN
inlawrev-2695	165	41	$	$	SYM
inlawrev-2695	165	42	6000	6000	NUM
inlawrev-2695	165	43	less	less	ADJ
inlawrev-2695	165	44	:	:	PUNCT
inlawrev-2695	165	45	value	value	NOUN
inlawrev-2695	165	46	of	of	ADP
inlawrev-2695	165	47	consideration	consideration	NOUN
inlawrev-2695	165	48	discounted	discount	VERB
inlawrev-2695	165	49	using	use	VERB
inlawrev-2695	165	50	a	a	DET
inlawrev-2695	165	51	nine	nine	NUM
inlawrev-2695	165	52	percent	percent	NOUN
inlawrev-2695	165	53	interest	interest	NOUN
inlawrev-2695	165	54	rate	rate	NOUN
inlawrev-2695	166	1	[	[	PUNCT
inlawrev-2695	166	2	$	$	SYM
inlawrev-2695	166	3	2245	2245	NUM
inlawrev-2695	166	4	x	x	SYM
inlawrev-2695	166	5	2.531340	2.531340	NUM
inlawrev-2695	166	6	=]	=]	NOUN
inlawrev-2695	166	7	$	$	SYM
inlawrev-2695	166	8	5683	5683	NUM
inlawrev-2695	166	9	value	value	NOUN
inlawrev-2695	166	10	of	of	ADP
inlawrev-2695	166	11	gift41	gift41	NOUN
inlawrev-2695	166	12	$	$	SYM
inlawrev-2695	166	13	317	317	NUM
inlawrev-2695	166	14	thus	thus	ADV
inlawrev-2695	166	15	,	,	PUNCT
inlawrev-2695	166	16	even	even	ADV
inlawrev-2695	166	17	if	if	SCONJ
inlawrev-2695	166	18	the	the	DET
inlawrev-2695	166	19	section	section	NOUN
inlawrev-2695	166	20	483	483	NUM
inlawrev-2695	166	21	interest	interest	NOUN
inlawrev-2695	166	22	rate	rate	NOUN
inlawrev-2695	166	23	is	be	AUX
inlawrev-2695	166	24	used	use	VERB
inlawrev-2695	166	25	to	to	PART
inlawrev-2695	166	26	calculate	calculate	VERB
inlawrev-2695	166	27	the	the	DET
inlawrev-2695	166	28	payments	payment	NOUN
inlawrev-2695	166	29	to	to	PART
inlawrev-2695	166	30	be	be	AUX
inlawrev-2695	166	31	received	receive	VERB
inlawrev-2695	166	32	by	by	ADP
inlawrev-2695	166	33	the	the	DET
inlawrev-2695	166	34	seller	seller	NOUN
inlawrev-2695	166	35	,	,	PUNCT
inlawrev-2695	166	36	a	a	DET
inlawrev-2695	166	37	taxable	taxable	ADJ
inlawrev-2695	166	38	gift	gift	NOUN
inlawrev-2695	166	39	will	will	AUX
inlawrev-2695	166	40	be	be	AUX
inlawrev-2695	166	41	computed	compute	VERB
inlawrev-2695	166	42	if	if	SCONJ
inlawrev-2695	166	43	a	a	DET
inlawrev-2695	166	44	higher	high	ADJ
inlawrev-2695	166	45	market	market	NOUN
inlawrev-2695	166	46	interest	interest	NOUN
inlawrev-2695	166	47	rate	rate	NOUN
inlawrev-2695	166	48	should	should	AUX
inlawrev-2695	166	49	have	have	AUX
inlawrev-2695	166	50	been	be	AUX
inlawrev-2695	166	51	used	use	VERB
inlawrev-2695	166	52	to	to	PART
inlawrev-2695	166	53	value	value	VERB
inlawrev-2695	166	54	the	the	DET
inlawrev-2695	166	55	consideration	consideration	NOUN
inlawrev-2695	166	56	received	receive	VERB
inlawrev-2695	166	57	by	by	ADP
inlawrev-2695	166	58	the	the	DET
inlawrev-2695	166	59	seller	seller	NOUN
inlawrev-2695	166	60	for	for	ADP
inlawrev-2695	166	61	gift	gift	NOUN
inlawrev-2695	166	62	tax	tax	NOUN
inlawrev-2695	166	63	purposes	purpose	NOUN
inlawrev-2695	166	64	.	.	PUNCT
inlawrev-2695	167	1	b.	b.	PROPN
inlawrev-2695	167	2	ballard	ballard	PROPN
inlawrev-2695	167	3	v.	v.	PROPN
inlawrev-2695	167	4	commissioner	commissioner	PROPN
inlawrev-2695	167	5	ballard	ballard	PROPN
inlawrev-2695	167	6	v.	v.	ADP
inlawrev-2695	167	7	commissioner*2	commissioner*2	ADV
inlawrev-2695	167	8	a	a	DET
inlawrev-2695	167	9	recently	recently	ADV
inlawrev-2695	167	10	decided	decide	VERB
inlawrev-2695	167	11	united	united	PROPN
inlawrev-2695	167	12	states	states	PROPN
inlawrev-2695	167	13	tax	tax	NOUN
inlawrev-2695	167	14	court	court	NOUN
inlawrev-2695	167	15	case	case	NOUN
inlawrev-2695	167	16	,	,	PUNCT
inlawrev-2695	167	17	illustrates	illustrate	VERB
inlawrev-2695	167	18	the	the	DET
inlawrev-2695	167	19	inequities	inequity	NOUN
inlawrev-2695	167	20	that	that	PRON
inlawrev-2695	167	21	result	result	VERB
inlawrev-2695	167	22	when	when	SCONJ
inlawrev-2695	167	23	section	section	NOUN
inlawrev-2695	167	24	483	483	NUM
inlawrev-2695	167	25	applies	apply	VERB
inlawrev-2695	167	26	to	to	ADP
inlawrev-2695	167	27	a	a	DET
inlawrev-2695	167	28	transaction	transaction	NOUN
inlawrev-2695	167	29	and	and	CCONJ
inlawrev-2695	167	30	when	when	SCONJ
inlawrev-2695	167	31	market	market	NOUN
inlawrev-2695	167	32	interest	interest	NOUN
inlawrev-2695	167	33	rates	rate	NOUN
inlawrev-2695	167	34	are	be	AUX
inlawrev-2695	167	35	used	use	VERB
inlawrev-2695	167	36	to	to	PART
inlawrev-2695	167	37	compute	compute	VERB
inlawrev-2695	167	38	a	a	DET
inlawrev-2695	167	39	taxable	taxable	ADJ
inlawrev-2695	167	40	gift	gift	NOUN
inlawrev-2695	167	41	because	because	SCONJ
inlawrev-2695	167	42	related	related	ADJ
inlawrev-2695	167	43	parties	party	NOUN
inlawrev-2695	167	44	are	be	AUX
inlawrev-2695	167	45	involved	involve	VERB
inlawrev-2695	167	46	.	.	PUNCT
inlawrev-2695	168	1	in	in	ADP
inlawrev-2695	168	2	ballard	ballard	PROPN
inlawrev-2695	168	3	,	,	PUNCT
inlawrev-2695	168	4	the	the	DET
inlawrev-2695	168	5	taxpayer	taxpayer	NOUN
inlawrev-2695	168	6	sold	sell	VERB
inlawrev-2695	168	7	her	her	PRON
inlawrev-2695	168	8	farm	farm	NOUN
inlawrev-2695	168	9	to	to	ADP
inlawrev-2695	168	10	her	her	PRON
inlawrev-2695	168	11	three	three	NUM
inlawrev-2695	168	12	children	child	NOUN
inlawrev-2695	168	13	in	in	ADP
inlawrev-2695	168	14	june	june	PROPN
inlawrev-2695	168	15	1981	1981	NUM
inlawrev-2695	168	16	under	under	ADP
inlawrev-2695	168	17	a	a	DET
inlawrev-2695	168	18	deferred	defer	VERB
inlawrev-2695	168	19	sales	sale	NOUN
inlawrev-2695	168	20	contract	contract	NOUN
inlawrev-2695	168	21	where	where	SCONJ
inlawrev-2695	168	22	the	the	DET
inlawrev-2695	168	23	principal	principal	ADJ
inlawrev-2695	168	24	amount	amount	NOUN
inlawrev-2695	168	25	of	of	ADP
inlawrev-2695	168	26	the	the	DET
inlawrev-2695	168	27	payments	payment	NOUN
inlawrev-2695	168	28	was	be	AUX
inlawrev-2695	168	29	$	$	SYM
inlawrev-2695	168	30	386,000	386,000	NUM
inlawrev-2695	168	31	.	.	PUNCT
inlawrev-2695	169	1	the	the	DET
inlawrev-2695	169	2	rate	rate	NOUN
inlawrev-2695	169	3	used	use	VERB
inlawrev-2695	169	4	to	to	PART
inlawrev-2695	169	5	discount	discount	VERB
inlawrev-2695	169	6	the	the	DET
inlawrev-2695	169	7	payments	payment	NOUN
inlawrev-2695	169	8	was	be	AUX
inlawrev-2695	169	9	six	six	NUM
inlawrev-2695	169	10	percent	percent	NOUN
inlawrev-2695	169	11	simple	simple	ADJ
inlawrev-2695	169	12	interest	interest	NOUN
inlawrev-2695	169	13	,	,	PUNCT
inlawrev-2695	169	14	the	the	DET
inlawrev-2695	169	15	minimum	minimum	NOUN
inlawrev-2695	169	16	or	or	CCONJ
inlawrev-2695	169	17	"	"	PUNCT
inlawrev-2695	169	18	safe	safe	ADJ
inlawrev-2695	169	19	-	-	PUNCT
inlawrev-2695	169	20	harbor	harbor	NOUN
inlawrev-2695	169	21	"	"	PUNCT
inlawrev-2695	169	22	rate43	rate43	NOUN
inlawrev-2695	169	23	prescribed	prescribe	VERB
inlawrev-2695	169	24	by	by	ADP
inlawrev-2695	169	25	section	section	NOUN
inlawrev-2695	169	26	483	483	NUM
inlawrev-2695	169	27	in	in	ADP
inlawrev-2695	169	28	june	june	PROPN
inlawrev-2695	169	29	1981.44	1981.44	NUM
inlawrev-2695	169	30	because	because	SCONJ
inlawrev-2695	169	31	the	the	DET
inlawrev-2695	169	32	present	present	ADJ
inlawrev-2695	169	33	value	value	NOUN
inlawrev-2695	169	34	of	of	ADP
inlawrev-2695	169	35	the	the	DET
inlawrev-2695	169	36	payments	payment	NOUN
inlawrev-2695	169	37	using	use	VERB
inlawrev-2695	169	38	a	a	DET
inlawrev-2695	169	39	six	six	NUM
inlawrev-2695	169	40	percent	percent	NOUN
inlawrev-2695	169	41	interest	interest	NOUN
inlawrev-2695	169	42	rate	rate	NOUN
inlawrev-2695	169	43	was	be	AUX
inlawrev-2695	169	44	also	also	ADV
inlawrev-2695	169	45	$	$	SYM
inlawrev-2695	169	46	386,000	386,000	NUM
inlawrev-2695	169	47	,	,	PUNCT
inlawrev-2695	169	48	there	there	PRON
inlawrev-2695	169	49	was	be	VERB
inlawrev-2695	169	50	no	no	DET
inlawrev-2695	169	51	unstated	unstated	ADJ
inlawrev-2695	169	52	interest	interest	NOUN
inlawrev-2695	169	53	and	and	CCONJ
inlawrev-2695	169	54	no	no	DET
inlawrev-2695	169	55	additional	additional	ADJ
inlawrev-2695	169	56	interest	interest	NOUN
inlawrev-2695	169	57	income	income	NOUN
inlawrev-2695	169	58	to	to	ADP
inlawrev-2695	169	59	recognize.45	recognize.45	PRON
inlawrev-2695	169	60	the	the	DET
inlawrev-2695	169	61	taxpayer	taxpayer	NOUN
inlawrev-2695	169	62	,	,	PUNCT
inlawrev-2695	169	63	who	who	PRON
inlawrev-2695	169	64	relied	rely	VERB
inlawrev-2695	169	65	upon	upon	SCONJ
inlawrev-2695	169	66	the	the	DET
inlawrev-2695	169	67	section	section	NOUN
inlawrev-2695	169	68	483	483	NUM
inlawrev-2695	169	69	rate	rate	NOUN
inlawrev-2695	169	70	for	for	ADP
inlawrev-2695	169	71	gift	gift	NOUN
inlawrev-2695	169	72	tax	tax	NOUN
inlawrev-2695	169	73	purposes	purpose	NOUN
inlawrev-2695	169	74	as	as	ADV
inlawrev-2695	169	75	well	well	ADV
inlawrev-2695	169	76	as	as	ADP
inlawrev-2695	169	77	income	income	NOUN
inlawrev-2695	169	78	tax	tax	NOUN
inlawrev-2695	169	79	purposes	purpose	NOUN
inlawrev-2695	169	80	,	,	PUNCT
inlawrev-2695	169	81	contended	contend	VERB
inlawrev-2695	169	82	that	that	SCONJ
inlawrev-2695	169	83	the	the	DET
inlawrev-2695	169	84	six	six	NUM
inlawrev-2695	169	85	percent	percent	NOUN
inlawrev-2695	169	86	rate	rate	NOUN
inlawrev-2695	169	87	under	under	ADP
inlawrev-2695	169	88	section	section	NOUN
inlawrev-2695	169	89	483	483	PRON
inlawrev-2695	169	90	should	should	AUX
inlawrev-2695	169	91	be	be	AUX
inlawrev-2695	169	92	applicable	applicable	ADJ
inlawrev-2695	169	93	for	for	ADP
inlawrev-2695	169	94	gift	gift	NOUN
inlawrev-2695	169	95	tax	tax	NOUN
inlawrev-2695	169	96	purposes	purpose	NOUN
inlawrev-2695	169	97	as	as	ADV
inlawrev-2695	169	98	well	well	ADV
inlawrev-2695	169	99	as	as	ADP
inlawrev-2695	169	100	income	income	NOUN
inlawrev-2695	169	101	tax	tax	NOUN
inlawrev-2695	169	102	purposes	purpose	NOUN
inlawrev-2695	169	103	.	.	PUNCT
inlawrev-2695	170	1	46	46	NUM
inlawrev-2695	170	2	in	in	ADP
inlawrev-2695	170	3	structuring	structure	VERB
inlawrev-2695	170	4	the	the	DET
inlawrev-2695	170	5	transaction	transaction	NOUN
inlawrev-2695	170	6	,	,	PUNCT
inlawrev-2695	170	7	the	the	DET
inlawrev-2695	170	8	taxpayer	taxpayer	NOUN
inlawrev-2695	170	9	made	make	VERB
inlawrev-2695	170	10	the	the	DET
inlawrev-2695	170	11	following	follow	VERB
inlawrev-2695	170	12	calculation	calculation	NOUN
inlawrev-2695	170	13	:	:	PUNCT
inlawrev-2695	171	1	wsee	wsee	ADJ
inlawrev-2695	171	2	supra	supra	PROPN
inlawrev-2695	171	3	note	note	PROPN
inlawrev-2695	171	4	25	25	NUM
inlawrev-2695	171	5	.	.	NOUN
inlawrev-2695	171	6	41	41	NUM
inlawrev-2695	171	7	i.r.c	i.r.c	NOUN
inlawrev-2695	171	8	.	.	PUNCT
inlawrev-2695	172	1	§	§	PROPN
inlawrev-2695	172	2	2512(b	2512(b	NUM
inlawrev-2695	172	3	)	)	PUNCT
inlawrev-2695	172	4	(	(	PUNCT
inlawrev-2695	172	5	1982	1982	NUM
inlawrev-2695	172	6	)	)	PUNCT
inlawrev-2695	172	7	;	;	PUNCT
inlawrev-2695	173	1	treas	treas	PROPN
inlawrev-2695	173	2	.	.	PUNCT
inlawrev-2695	174	1	reg	reg	PROPN
inlawrev-2695	174	2	.	.	PUNCT
inlawrev-2695	175	1	§	§	PROPN
inlawrev-2695	175	2	25.2512	25.2512	NUM
inlawrev-2695	175	3	-	-	SYM
inlawrev-2695	175	4	8	8	NUM
inlawrev-2695	175	5	(	(	PUNCT
inlawrev-2695	175	6	1958	1958	NUM
inlawrev-2695	175	7	)	)	PUNCT
inlawrev-2695	175	8	.	.	PUNCT
inlawrev-2695	176	1	4253	4253	NUM
inlawrev-2695	176	2	t.c.m	t.c.m	NOUN
inlawrev-2695	176	3	.	.	PUNCT
inlawrev-2695	177	1	(	(	PUNCT
inlawrev-2695	177	2	cch	cch	NOUN
inlawrev-2695	177	3	)	)	PUNCT
inlawrev-2695	177	4	323	323	NUM
inlawrev-2695	177	5	(	(	PUNCT
inlawrev-2695	177	6	1987	1987	NUM
inlawrev-2695	177	7	)	)	PUNCT
inlawrev-2695	177	8	.	.	PUNCT
inlawrev-2695	178	1	43the	43the	DET
inlawrev-2695	178	2	phrase	phrase	NOUN
inlawrev-2695	178	3	"	"	PUNCT
inlawrev-2695	178	4	safe	safe	ADJ
inlawrev-2695	178	5	-	-	PUNCT
inlawrev-2695	178	6	harbor	harbor	NOUN
inlawrev-2695	178	7	"	"	PUNCT
inlawrev-2695	178	8	rate	rate	NOUN
inlawrev-2695	178	9	refers	refer	VERB
inlawrev-2695	178	10	to	to	ADP
inlawrev-2695	178	11	the	the	DET
inlawrev-2695	178	12	lowest	low	ADJ
inlawrev-2695	178	13	interest	interest	NOUN
inlawrev-2695	178	14	rate	rate	NOUN
inlawrev-2695	178	15	that	that	PRON
inlawrev-2695	178	16	can	can	AUX
inlawrev-2695	178	17	be	be	AUX
inlawrev-2695	178	18	used	use	VERB
inlawrev-2695	178	19	in	in	ADP
inlawrev-2695	178	20	structuring	structure	VERB
inlawrev-2695	178	21	a	a	DET
inlawrev-2695	178	22	deferred	defer	VERB
inlawrev-2695	178	23	sales	sale	NOUN
inlawrev-2695	178	24	transaction	transaction	NOUN
inlawrev-2695	178	25	without	without	ADP
inlawrev-2695	178	26	section	section	NOUN
inlawrev-2695	178	27	483	483	NUM
inlawrev-2695	178	28	imputing	impute	VERB
inlawrev-2695	178	29	a	a	DET
inlawrev-2695	178	30	higher	high	ADJ
inlawrev-2695	178	31	rate	rate	NOUN
inlawrev-2695	178	32	.	.	PUNCT
inlawrev-2695	179	1	"	"	PUNCT
inlawrev-2695	179	2	treas	treas	PROPN
inlawrev-2695	179	3	.	.	PUNCT
inlawrev-2695	180	1	reg	reg	PROPN
inlawrev-2695	180	2	.	.	PUNCT
inlawrev-2695	181	1	§	§	PROPN
inlawrev-2695	181	2	1.483	1.483	NUM
inlawrev-2695	181	3	-	-	PUNCT
inlawrev-2695	181	4	l(d)(l)(ii)(b	l(d)(l)(ii)(b	NUM
inlawrev-2695	181	5	)	)	PUNCT
inlawrev-2695	181	6	(	(	PUNCT
inlawrev-2695	181	7	as	as	SCONJ
inlawrev-2695	181	8	amended	amend	VERB
inlawrev-2695	181	9	by	by	ADP
inlawrev-2695	181	10	t.d	t.d	NOUN
inlawrev-2695	181	11	.	.	PROPN
inlawrev-2695	181	12	7394	7394	NUM
inlawrev-2695	181	13	,	,	PUNCT
inlawrev-2695	181	14	1976	1976	NUM
inlawrev-2695	181	15	-	-	SYM
inlawrev-2695	181	16	1	1	NUM
inlawrev-2695	181	17	c.b	c.b	PROPN
inlawrev-2695	181	18	.	.	PROPN
inlawrev-2695	181	19	135	135	NUM
inlawrev-2695	181	20	)	)	PUNCT
inlawrev-2695	181	21	.	.	PUNCT
inlawrev-2695	182	1	45i.r.c	45i.r.c	X
inlawrev-2695	182	2	.	.	PUNCT
inlawrev-2695	182	3	§	§	PROPN
inlawrev-2695	182	4	483(b	483(b	PROPN
inlawrev-2695	182	5	)	)	PUNCT
inlawrev-2695	182	6	(	(	PUNCT
inlawrev-2695	182	7	1976	1976	NUM
inlawrev-2695	182	8	)	)	PUNCT
inlawrev-2695	182	9	.	.	PUNCT
inlawrev-2695	183	1	"	"	PUNCT
inlawrev-2695	183	2	ballard	ballard	NOUN
inlawrev-2695	183	3	,	,	PUNCT
inlawrev-2695	183	4	53	53	NUM
inlawrev-2695	183	5	t.c.m	t.c.m	NOUN
inlawrev-2695	183	6	.	.	PUNCT
inlawrev-2695	184	1	(	(	PUNCT
inlawrev-2695	184	2	cch	cch	NOUN
inlawrev-2695	184	3	)	)	PUNCT
inlawrev-2695	184	4	at	at	ADP
inlawrev-2695	184	5	324	324	NUM
inlawrev-2695	184	6	.	.	PUNCT
inlawrev-2695	185	1	686	686	NUM
inlawrev-2695	185	2	indiana	indiana	PROPN
inlawrev-2695	185	3	law	law	PROPN
inlawrev-2695	185	4	review	review	NOUN
inlawrev-2695	185	5	[	[	X
inlawrev-2695	185	6	vol	vol	NOUN
inlawrev-2695	185	7	.	.	NOUN
inlawrev-2695	185	8	20:679	20:679	NUM
inlawrev-2695	185	9	fair	fair	ADJ
inlawrev-2695	185	10	market	market	NOUN
inlawrev-2695	185	11	value	value	NOUN
inlawrev-2695	185	12	of	of	ADP
inlawrev-2695	185	13	farm	farm	NOUN
inlawrev-2695	185	14	$	$	SYM
inlawrev-2695	185	15	570,00047	570,00047	NUM
inlawrev-2695	185	16	less	less	ADJ
inlawrev-2695	185	17	:	:	PUNCT
inlawrev-2695	185	18	value	value	NOUN
inlawrev-2695	185	19	of	of	ADP
inlawrev-2695	185	20	consideration	consideration	NOUN
inlawrev-2695	185	21	discounted	discount	VERB
inlawrev-2695	185	22	using	use	VERB
inlawrev-2695	185	23	a	a	DET
inlawrev-2695	185	24	six	six	NUM
inlawrev-2695	185	25	percent	percent	NOUN
inlawrev-2695	185	26	interest	interest	NOUN
inlawrev-2695	185	27	rate	rate	NOUN
inlawrev-2695	185	28	$	$	SYM
inlawrev-2695	185	29	3	3	NUM
inlawrev-2695	185	30	86,oop48	86,oop48	NUM
inlawrev-2695	185	31	value	value	NOUN
inlawrev-2695	185	32	of	of	ADP
inlawrev-2695	185	33	gift49	gift49	PROPN
inlawrev-2695	185	34	$	$	SYM
inlawrev-2695	185	35	184,000	184,000	NUM
inlawrev-2695	185	36	the	the	DET
inlawrev-2695	185	37	taxpayer	taxpayer	NOUN
inlawrev-2695	185	38	filed	file	VERB
inlawrev-2695	185	39	a	a	DET
inlawrev-2695	185	40	gift	gift	NOUN
inlawrev-2695	185	41	tax	tax	NOUN
inlawrev-2695	185	42	return	return	NOUN
inlawrev-2695	185	43	,	,	PUNCT
inlawrev-2695	185	44	but	but	CCONJ
inlawrev-2695	185	45	calculated	calculate	VERB
inlawrev-2695	185	46	that	that	SCONJ
inlawrev-2695	185	47	she	she	PRON
inlawrev-2695	185	48	owed	owe	VERB
inlawrev-2695	185	49	no	no	DET
inlawrev-2695	185	50	gift	gift	NOUN
inlawrev-2695	185	51	tax	tax	NOUN
inlawrev-2695	185	52	after	after	ADP
inlawrev-2695	185	53	available	available	ADJ
inlawrev-2695	185	54	credits	credit	NOUN
inlawrev-2695	185	55	and	and	CCONJ
inlawrev-2695	185	56	exclusions	exclusion	NOUN
inlawrev-2695	185	57	.	.	PUNCT
inlawrev-2695	186	1	50	50	NUM
inlawrev-2695	186	2	the	the	DET
inlawrev-2695	186	3	irs	irs	PROPN
inlawrev-2695	186	4	contended	contend	VERB
inlawrev-2695	186	5	that	that	SCONJ
inlawrev-2695	186	6	for	for	ADP
inlawrev-2695	186	7	gift	gift	NOUN
inlawrev-2695	186	8	tax	tax	NOUN
inlawrev-2695	186	9	purposes	purpose	NOUN
inlawrev-2695	186	10	,	,	PUNCT
inlawrev-2695	186	11	the	the	DET
inlawrev-2695	186	12	taxpayer	taxpayer	NOUN
inlawrev-2695	186	13	should	should	AUX
inlawrev-2695	186	14	have	have	AUX
inlawrev-2695	186	15	used	use	VERB
inlawrev-2695	186	16	the	the	DET
inlawrev-2695	186	17	market	market	NOUN
inlawrev-2695	186	18	interest	interest	NOUN
inlawrev-2695	186	19	rate	rate	NOUN
inlawrev-2695	186	20	on	on	ADP
inlawrev-2695	186	21	the	the	DET
inlawrev-2695	186	22	date	date	NOUN
inlawrev-2695	186	23	of	of	ADP
inlawrev-2695	186	24	transfer	transfer	NOUN
inlawrev-2695	186	25	—	—	PUNCT
inlawrev-2695	186	26	eighteen	eighteen	NUM
inlawrev-2695	186	27	percent	percent	NOUN
inlawrev-2695	186	28	.	.	PUNCT
inlawrev-2695	187	1	51	51	NUM
inlawrev-2695	188	1	the	the	DET
inlawrev-2695	188	2	present	present	ADJ
inlawrev-2695	188	3	value	value	NOUN
inlawrev-2695	188	4	of	of	ADP
inlawrev-2695	188	5	the	the	DET
inlawrev-2695	188	6	payments	payment	NOUN
inlawrev-2695	188	7	due	due	ADJ
inlawrev-2695	188	8	under	under	ADP
inlawrev-2695	188	9	the	the	DET
inlawrev-2695	188	10	contract	contract	NOUN
inlawrev-2695	188	11	discounted	discount	VERB
inlawrev-2695	188	12	at	at	ADP
inlawrev-2695	188	13	an	an	DET
inlawrev-2695	188	14	eighteen	eighteen	NUM
inlawrev-2695	188	15	percent	percent	NOUN
inlawrev-2695	188	16	rate	rate	NOUN
inlawrev-2695	188	17	was	be	AUX
inlawrev-2695	188	18	not	not	PART
inlawrev-2695	188	19	$	$	SYM
inlawrev-2695	188	20	386,000	386,000	NUM
inlawrev-2695	188	21	,	,	PUNCT
inlawrev-2695	188	22	but	but	CCONJ
inlawrev-2695	188	23	approximately	approximately	ADV
inlawrev-2695	188	24	$	$	SYM
inlawrev-2695	188	25	134,000	134,000	NUM
inlawrev-2695	188	26	.	.	PUNCT
inlawrev-2695	189	1	52	52	NUM
inlawrev-2695	189	2	as	as	ADP
inlawrev-2695	189	3	a	a	DET
inlawrev-2695	189	4	result	result	NOUN
inlawrev-2695	189	5	,	,	PUNCT
inlawrev-2695	189	6	the	the	DET
inlawrev-2695	189	7	irs	irs	PROPN
inlawrev-2695	189	8	calculated	calculate	VERB
inlawrev-2695	189	9	the	the	DET
inlawrev-2695	189	10	value	value	NOUN
inlawrev-2695	189	11	of	of	ADP
inlawrev-2695	189	12	the	the	DET
inlawrev-2695	189	13	gift	gift	NOUN
inlawrev-2695	189	14	as	as	SCONJ
inlawrev-2695	189	15	follows	follow	VERB
inlawrev-2695	189	16	:	:	PUNCT
inlawrev-2695	189	17	fair	fair	ADJ
inlawrev-2695	189	18	market	market	NOUN
inlawrev-2695	189	19	value	value	NOUN
inlawrev-2695	189	20	of	of	ADP
inlawrev-2695	189	21	farm	farm	NOUN
inlawrev-2695	189	22	$	$	SYM
inlawrev-2695	189	23	570,000	570,000	NUM
inlawrev-2695	189	24	less	less	ADJ
inlawrev-2695	189	25	:	:	PUNCT
inlawrev-2695	189	26	value	value	NOUN
inlawrev-2695	189	27	of	of	ADP
inlawrev-2695	189	28	consideration	consideration	NOUN
inlawrev-2695	189	29	discounted	discount	VERB
inlawrev-2695	189	30	using	use	VERB
inlawrev-2695	189	31	an	an	DET
inlawrev-2695	189	32	eighteen	eighteen	NUM
inlawrev-2695	189	33	percent	percent	NOUN
inlawrev-2695	189	34	interest	interest	NOUN
inlawrev-2695	189	35	rate	rate	NOUN
inlawrev-2695	189	36	$	$	SYM
inlawrev-2695	189	37	134,000	134,000	NUM
inlawrev-2695	189	38	value	value	NOUN
inlawrev-2695	189	39	of	of	ADP
inlawrev-2695	189	40	gift53	gift53	NOUN
inlawrev-2695	189	41	$	$	SYM
inlawrev-2695	189	42	436,000	436,000	NUM
inlawrev-2695	189	43	the	the	DET
inlawrev-2695	189	44	taxpayer	taxpayer	NOUN
inlawrev-2695	189	45	would	would	AUX
inlawrev-2695	189	46	then	then	ADV
inlawrev-2695	189	47	owe	owe	VERB
inlawrev-2695	189	48	,	,	PUNCT
inlawrev-2695	189	49	after	after	ADP
inlawrev-2695	189	50	exclusions	exclusion	NOUN
inlawrev-2695	189	51	and	and	CCONJ
inlawrev-2695	189	52	credits	credit	NOUN
inlawrev-2695	189	53	,	,	PUNCT
inlawrev-2695	189	54	a	a	DET
inlawrev-2695	189	55	staggering	staggering	ADJ
inlawrev-2695	189	56	$	$	SYM
inlawrev-2695	189	57	84,000	84,000	NUM
inlawrev-2695	189	58	gift	gift	NOUN
inlawrev-2695	189	59	tax	tax	NOUN
inlawrev-2695	189	60	liability	liability	NOUN
inlawrev-2695	189	61	instead	instead	ADV
inlawrev-2695	189	62	of	of	ADP
inlawrev-2695	189	63	no	no	DET
inlawrev-2695	189	64	gift	gift	NOUN
inlawrev-2695	189	65	tax	tax	NOUN
inlawrev-2695	189	66	liability	liability	NOUN
inlawrev-2695	189	67	.	.	PUNCT
inlawrev-2695	190	1	54	54	NUM
inlawrev-2695	190	2	the	the	DET
inlawrev-2695	190	3	united	united	PROPN
inlawrev-2695	190	4	states	states	PROPN
inlawrev-2695	190	5	tax	tax	NOUN
inlawrev-2695	190	6	court	court	NOUN
inlawrev-2695	190	7	held	hold	VERB
inlawrev-2695	190	8	in	in	ADP
inlawrev-2695	190	9	favor	favor	NOUN
inlawrev-2695	190	10	of	of	ADP
inlawrev-2695	190	11	the	the	DET
inlawrev-2695	190	12	irs	irs	PROPN
inlawrev-2695	190	13	.	.	PUNCT
inlawrev-2695	191	1	55	55	NUM
inlawrev-2695	191	2	c.	c.	NOUN
inlawrev-2695	191	3	consequences	consequence	NOUN
inlawrev-2695	191	4	of	of	ADP
inlawrev-2695	191	5	failing	fail	VERB
inlawrev-2695	191	6	to	to	PART
inlawrev-2695	191	7	file	file	VERB
inlawrev-2695	191	8	a	a	DET
inlawrev-2695	191	9	gift	gift	NOUN
inlawrev-2695	191	10	tax	tax	NOUN
inlawrev-2695	191	11	return	return	NOUN
inlawrev-2695	191	12	there	there	PRON
inlawrev-2695	191	13	is	be	VERB
inlawrev-2695	191	14	no	no	DET
inlawrev-2695	191	15	statute	statute	NOUN
inlawrev-2695	191	16	of	of	ADP
inlawrev-2695	191	17	limitations	limitation	NOUN
inlawrev-2695	191	18	for	for	ADP
inlawrev-2695	191	19	assessing	assess	VERB
inlawrev-2695	191	20	gift	gift	NOUN
inlawrev-2695	191	21	tax	tax	NOUN
inlawrev-2695	191	22	when	when	SCONJ
inlawrev-2695	191	23	no	no	DET
inlawrev-2695	191	24	gift	gift	NOUN
inlawrev-2695	191	25	tax	tax	NOUN
inlawrev-2695	191	26	return	return	NOUN
inlawrev-2695	191	27	is	be	AUX
inlawrev-2695	191	28	filed	file	VERB
inlawrev-2695	191	29	.	.	PUNCT
inlawrev-2695	192	1	56	56	NUM
inlawrev-2695	192	2	in	in	ADP
inlawrev-2695	192	3	the	the	DET
inlawrev-2695	192	4	ballard	ballard	PROPN
inlawrev-2695	192	5	case	case	NOUN
inlawrev-2695	192	6	,	,	PUNCT
inlawrev-2695	192	7	the	the	DET
inlawrev-2695	192	8	taxpayer	taxpayer	NOUN
inlawrev-2695	192	9	filed	file	VERB
inlawrev-2695	192	10	a	a	DET
inlawrev-2695	192	11	gift	gift	NOUN
inlawrev-2695	192	12	tax	tax	NOUN
inlawrev-2695	192	13	return	return	NOUN
inlawrev-2695	192	14	.	.	PUNCT
inlawrev-2695	193	1	thus	thus	ADV
inlawrev-2695	193	2	,	,	PUNCT
inlawrev-2695	193	3	it	it	PRON
inlawrev-2695	193	4	was	be	AUX
inlawrev-2695	193	5	upon	upon	SCONJ
inlawrev-2695	193	6	audit	audit	NOUN
inlawrev-2695	193	7	of	of	ADP
inlawrev-2695	193	8	the	the	DET
inlawrev-2695	193	9	gift	gift	NOUN
inlawrev-2695	193	10	tax	tax	NOUN
inlawrev-2695	193	11	return	return	NOUN
inlawrev-2695	193	12	that	that	PRON
inlawrev-2695	193	13	the	the	DET
inlawrev-2695	193	14	irs	irs	PROPN
inlawrev-2695	193	15	41id	41id	NOUN
inlawrev-2695	193	16	at	at	ADP
inlawrev-2695	193	17	323	323	NUM
inlawrev-2695	193	18	.	.	PUNCT
inlawrev-2695	194	1	4sid	4sid	NUM
inlawrev-2695	194	2	.	.	PUNCT
inlawrev-2695	195	1	49i.r.c	49i.r.c	X
inlawrev-2695	195	2	.	.	PUNCT
inlawrev-2695	195	3	§	§	PROPN
inlawrev-2695	195	4	2512(b	2512(b	NUM
inlawrev-2695	195	5	)	)	PUNCT
inlawrev-2695	195	6	(	(	PUNCT
inlawrev-2695	195	7	1976	1976	NUM
inlawrev-2695	195	8	)	)	PUNCT
inlawrev-2695	195	9	;	;	PUNCT
inlawrev-2695	196	1	treas	treas	PROPN
inlawrev-2695	196	2	.	.	PUNCT
inlawrev-2695	197	1	reg	reg	PROPN
inlawrev-2695	197	2	.	.	PUNCT
inlawrev-2695	198	1	§	§	PROPN
inlawrev-2695	198	2	25.2512	25.2512	NUM
inlawrev-2695	198	3	-	-	SYM
inlawrev-2695	198	4	8	8	NUM
inlawrev-2695	198	5	(	(	PUNCT
inlawrev-2695	198	6	1958	1958	NUM
inlawrev-2695	198	7	)	)	PUNCT
inlawrev-2695	198	8	.	.	PUNCT
inlawrev-2695	199	1	50total	50total	ADJ
inlawrev-2695	199	2	exclusions	exclusion	NOUN
inlawrev-2695	199	3	were	be	AUX
inlawrev-2695	199	4	$	$	SYM
inlawrev-2695	199	5	9000	9000	NUM
inlawrev-2695	199	6	because	because	SCONJ
inlawrev-2695	199	7	there	there	PRON
inlawrev-2695	199	8	were	be	VERB
inlawrev-2695	199	9	three	three	NUM
inlawrev-2695	199	10	donees	donee	NOUN
inlawrev-2695	199	11	.	.	PUNCT
inlawrev-2695	200	1	see	see	VERB
inlawrev-2695	200	2	i.r.c	i.r.c	NOUN
inlawrev-2695	200	3	.	.	PUNCT
inlawrev-2695	201	1	§	§	PROPN
inlawrev-2695	201	2	2503(b	2503(b	NUM
inlawrev-2695	201	3	)	)	PUNCT
inlawrev-2695	201	4	(	(	PUNCT
inlawrev-2695	201	5	1976	1976	NUM
inlawrev-2695	201	6	)	)	PUNCT
inlawrev-2695	201	7	(	(	PUNCT
inlawrev-2695	201	8	in	in	ADP
inlawrev-2695	201	9	1981	1981	NUM
inlawrev-2695	201	10	,	,	PUNCT
inlawrev-2695	201	11	there	there	PRON
inlawrev-2695	201	12	was	be	VERB
inlawrev-2695	201	13	a	a	DET
inlawrev-2695	201	14	$	$	SYM
inlawrev-2695	201	15	3000	3000	NUM
inlawrev-2695	201	16	exclusion	exclusion	NOUN
inlawrev-2695	201	17	per	per	ADP
inlawrev-2695	201	18	donee	donee	NOUN
inlawrev-2695	201	19	per	per	ADP
inlawrev-2695	201	20	year	year	NOUN
inlawrev-2695	201	21	from	from	ADP
inlawrev-2695	201	22	the	the	DET
inlawrev-2695	201	23	taxable	taxable	ADJ
inlawrev-2695	201	24	gift	gift	NOUN
inlawrev-2695	201	25	)	)	PUNCT
inlawrev-2695	201	26	.	.	PUNCT
inlawrev-2695	202	1	hence	hence	ADV
inlawrev-2695	202	2	,	,	PUNCT
inlawrev-2695	202	3	the	the	DET
inlawrev-2695	202	4	taxable	taxable	ADJ
inlawrev-2695	202	5	gift	gift	NOUN
inlawrev-2695	202	6	was	be	AUX
inlawrev-2695	202	7	reduced	reduce	VERB
inlawrev-2695	202	8	by	by	ADP
inlawrev-2695	202	9	$	$	SYM
inlawrev-2695	202	10	9000	9000	NUM
inlawrev-2695	202	11	from	from	ADP
inlawrev-2695	202	12	$	$	SYM
inlawrev-2695	202	13	184,000	184,000	NUM
inlawrev-2695	202	14	to	to	PART
inlawrev-2695	202	15	$	$	SYM
inlawrev-2695	202	16	175,000	175,000	NUM
inlawrev-2695	202	17	.	.	PUNCT
inlawrev-2695	203	1	the	the	DET
inlawrev-2695	203	2	gift	gift	NOUN
inlawrev-2695	203	3	tax	tax	NOUN
inlawrev-2695	203	4	liability	liability	NOUN
inlawrev-2695	203	5	on	on	ADP
inlawrev-2695	203	6	$	$	SYM
inlawrev-2695	203	7	175,000	175,000	NUM
inlawrev-2695	203	8	in	in	ADP
inlawrev-2695	203	9	1981	1981	NUM
inlawrev-2695	203	10	was	be	AUX
inlawrev-2695	203	11	approximately	approximately	ADV
inlawrev-2695	203	12	$	$	SYM
inlawrev-2695	203	13	47,000	47,000	NUM
inlawrev-2695	203	14	.	.	PUNCT
inlawrev-2695	204	1	i	i	PRON
inlawrev-2695	204	2	d.	d.	PROPN
inlawrev-2695	204	3	§	§	PROPN
inlawrev-2695	204	4	2001(c	2001(c	PROPN
inlawrev-2695	204	5	)	)	PUNCT
inlawrev-2695	204	6	.	.	PUNCT
inlawrev-2695	205	1	the	the	DET
inlawrev-2695	205	2	gift	gift	NOUN
inlawrev-2695	205	3	tax	tax	NOUN
inlawrev-2695	205	4	liability	liability	NOUN
inlawrev-2695	205	5	was	be	AUX
inlawrev-2695	205	6	then	then	ADV
inlawrev-2695	205	7	reduced	reduce	VERB
inlawrev-2695	205	8	by	by	ADP
inlawrev-2695	205	9	the	the	DET
inlawrev-2695	205	10	unified	unified	ADJ
inlawrev-2695	205	11	credit	credit	NOUN
inlawrev-2695	205	12	against	against	ADP
inlawrev-2695	205	13	gift	gift	NOUN
inlawrev-2695	205	14	tax	tax	NOUN
inlawrev-2695	205	15	,	,	PUNCT
inlawrev-2695	205	16	which	which	PRON
inlawrev-2695	205	17	in	in	ADP
inlawrev-2695	205	18	1981	1981	NUM
inlawrev-2695	205	19	was	be	AUX
inlawrev-2695	205	20	$	$	SYM
inlawrev-2695	205	21	47,000	47,000	NUM
inlawrev-2695	205	22	.	.	PUNCT
inlawrev-2695	206	1	i	i	PRON
inlawrev-2695	206	2	d.	d.	PROPN
inlawrev-2695	206	3	§	§	PROPN
inlawrev-2695	206	4	2505(b	2505(b	PROPN
inlawrev-2695	206	5	)	)	PUNCT
inlawrev-2695	206	6	.	.	PUNCT
inlawrev-2695	207	1	therefore	therefore	ADV
inlawrev-2695	207	2	,	,	PUNCT
inlawrev-2695	207	3	the	the	DET
inlawrev-2695	207	4	taxpayer	taxpayer	NOUN
inlawrev-2695	207	5	calculated	calculate	VERB
inlawrev-2695	207	6	that	that	SCONJ
inlawrev-2695	207	7	she	she	PRON
inlawrev-2695	207	8	owed	owe	VERB
inlawrev-2695	207	9	no	no	DET
inlawrev-2695	207	10	gift	gift	NOUN
inlawrev-2695	207	11	tax	tax	NOUN
inlawrev-2695	207	12	.	.	PUNCT
inlawrev-2695	208	1	"	"	PUNCT
inlawrev-2695	208	2	ballard	ballard	NOUN
inlawrev-2695	208	3	,	,	PUNCT
inlawrev-2695	208	4	53	53	NUM
inlawrev-2695	208	5	t.c.m	t.c.m	NOUN
inlawrev-2695	208	6	.	.	PUNCT
inlawrev-2695	209	1	(	(	PUNCT
inlawrev-2695	209	2	cch	cch	NOUN
inlawrev-2695	209	3	)	)	PUNCT
inlawrev-2695	209	4	at	at	ADP
inlawrev-2695	209	5	324	324	NUM
inlawrev-2695	209	6	.	.	PUNCT
inlawrev-2695	210	1	52id	52id	ADJ
inlawrev-2695	210	2	.	.	PUNCT
inlawrev-2695	211	1	53	53	NUM
inlawrev-2695	211	2	i.r.c	i.r.c	NOUN
inlawrev-2695	211	3	.	.	PUNCT
inlawrev-2695	212	1	§	§	PROPN
inlawrev-2695	212	2	2512(b	2512(b	NUM
inlawrev-2695	212	3	)	)	PUNCT
inlawrev-2695	212	4	(	(	PUNCT
inlawrev-2695	212	5	1976	1976	NUM
inlawrev-2695	212	6	)	)	PUNCT
inlawrev-2695	212	7	;	;	PUNCT
inlawrev-2695	213	1	treas	treas	PROPN
inlawrev-2695	213	2	.	.	PUNCT
inlawrev-2695	214	1	reg	reg	PROPN
inlawrev-2695	214	2	.	.	PUNCT
inlawrev-2695	215	1	§	§	PROPN
inlawrev-2695	215	2	25.2512	25.2512	NUM
inlawrev-2695	215	3	-	-	SYM
inlawrev-2695	215	4	8	8	NUM
inlawrev-2695	215	5	(	(	PUNCT
inlawrev-2695	215	6	1958	1958	NUM
inlawrev-2695	215	7	)	)	PUNCT
inlawrev-2695	215	8	.	.	PUNCT
inlawrev-2695	216	1	"	"	PUNCT
inlawrev-2695	216	2	ballard	ballard	NOUN
inlawrev-2695	216	3	,	,	PUNCT
inlawrev-2695	216	4	53	53	NUM
inlawrev-2695	216	5	t.c.m	t.c.m	NOUN
inlawrev-2695	216	6	.	.	PUNCT
inlawrev-2695	217	1	(	(	PUNCT
inlawrev-2695	217	2	cch	cch	NOUN
inlawrev-2695	217	3	)	)	PUNCT
inlawrev-2695	217	4	at	at	ADP
inlawrev-2695	217	5	324	324	NUM
inlawrev-2695	217	6	;	;	PUNCT
inlawrev-2695	217	7	see	see	VERB
inlawrev-2695	217	8	also	also	ADV
inlawrev-2695	217	9	i.r.c	i.r.c	NOUN
inlawrev-2695	217	10	.	.	PUNCT
inlawrev-2695	218	1	§	§	PROPN
inlawrev-2695	218	2	§	§	PROPN
inlawrev-2695	218	3	2001(c	2001(c	NOUN
inlawrev-2695	218	4	)	)	PUNCT
inlawrev-2695	218	5	,	,	PUNCT
inlawrev-2695	218	6	2502(a	2502(a	NUM
inlawrev-2695	218	7	)	)	PUNCT
inlawrev-2695	218	8	,	,	PUNCT
inlawrev-2695	218	9	2503(b	2503(b	NUM
inlawrev-2695	218	10	)	)	PUNCT
inlawrev-2695	218	11	,	,	PUNCT
inlawrev-2695	218	12	2505	2505	NUM
inlawrev-2695	218	13	(	(	PUNCT
inlawrev-2695	218	14	1976	1976	NUM
inlawrev-2695	218	15	)	)	PUNCT
inlawrev-2695	218	16	.	.	PUNCT
inlawrev-2695	219	1	"	"	PUNCT
inlawrev-2695	219	2	ballard	ballard	NOUN
inlawrev-2695	219	3	,	,	PUNCT
inlawrev-2695	219	4	53	53	NUM
inlawrev-2695	219	5	t.c.m	t.c.m	NOUN
inlawrev-2695	219	6	.	.	PUNCT
inlawrev-2695	220	1	(	(	PUNCT
inlawrev-2695	220	2	cch	cch	NOUN
inlawrev-2695	220	3	)	)	PUNCT
inlawrev-2695	220	4	at	at	ADP
inlawrev-2695	220	5	327	327	NUM
inlawrev-2695	220	6	.	.	PUNCT
inlawrev-2695	221	1	56i.r.c	56i.r.c	NUM
inlawrev-2695	221	2	.	.	PUNCT
inlawrev-2695	222	1	§	§	NOUN
inlawrev-2695	222	2	6501(c)(3	6501(c)(3	NOUN
inlawrev-2695	222	3	)	)	PUNCT
inlawrev-2695	222	4	(	(	PUNCT
inlawrev-2695	222	5	1982	1982	NUM
inlawrev-2695	222	6	)	)	PUNCT
inlawrev-2695	222	7	.	.	PUNCT
inlawrev-2695	223	1	1987	1987	NUM
inlawrev-2695	223	2	]	]	PUNCT
inlawrev-2695	223	3	gift	gift	NOUN
inlawrev-2695	223	4	tax	tax	NOUN
inlawrev-2695	223	5	trap	trap	NOUN
inlawrev-2695	223	6	687	687	NUM
inlawrev-2695	223	7	determined	determine	VERB
inlawrev-2695	223	8	a	a	DET
inlawrev-2695	223	9	gift	gift	NOUN
inlawrev-2695	223	10	tax	tax	NOUN
inlawrev-2695	223	11	deficiency	deficiency	NOUN
inlawrev-2695	223	12	.	.	PUNCT
inlawrev-2695	224	1	other	other	ADJ
inlawrev-2695	224	2	taxpayers	taxpayer	NOUN
inlawrev-2695	224	3	may	may	AUX
inlawrev-2695	224	4	have	have	AUX
inlawrev-2695	224	5	structured	structure	VERB
inlawrev-2695	224	6	transactions	transaction	NOUN
inlawrev-2695	224	7	similar	similar	ADJ
inlawrev-2695	224	8	to	to	ADP
inlawrev-2695	224	9	the	the	DET
inlawrev-2695	224	10	one	one	NOUN
inlawrev-2695	224	11	in	in	ADP
inlawrev-2695	224	12	ballard	ballard	NOUN
inlawrev-2695	224	13	except	except	SCONJ
inlawrev-2695	224	14	that	that	SCONJ
inlawrev-2695	224	15	these	these	DET
inlawrev-2695	224	16	other	other	ADJ
inlawrev-2695	224	17	taxpayers	taxpayer	NOUN
inlawrev-2695	224	18	,	,	PUNCT
inlawrev-2695	224	19	who	who	PRON
inlawrev-2695	224	20	relied	rely	VERB
inlawrev-2695	224	21	on	on	ADP
inlawrev-2695	224	22	section	section	NOUN
inlawrev-2695	224	23	483	483	NUM
inlawrev-2695	224	24	rates	rate	NOUN
inlawrev-2695	224	25	for	for	ADP
inlawrev-2695	224	26	gift	gift	NOUN
inlawrev-2695	224	27	tax	tax	NOUN
inlawrev-2695	224	28	purposes	purpose	NOUN
inlawrev-2695	224	29	,	,	PUNCT
inlawrev-2695	224	30	structured	structure	VERB
inlawrev-2695	224	31	their	their	PRON
inlawrev-2695	224	32	transactions	transaction	NOUN
inlawrev-2695	224	33	so	so	SCONJ
inlawrev-2695	224	34	that	that	SCONJ
inlawrev-2695	224	35	they	they	PRON
inlawrev-2695	224	36	computed	compute	VERB
inlawrev-2695	224	37	no	no	DET
inlawrev-2695	224	38	gift	gift	NOUN
inlawrev-2695	224	39	tax	tax	NOUN
inlawrev-2695	224	40	liability	liability	NOUN
inlawrev-2695	224	41	.	.	PUNCT
inlawrev-2695	225	1	consequently	consequently	ADV
inlawrev-2695	225	2	,	,	PUNCT
inlawrev-2695	225	3	they	they	PRON
inlawrev-2695	225	4	would	would	AUX
inlawrev-2695	225	5	have	have	AUX
inlawrev-2695	225	6	filed	file	VERB
inlawrev-2695	225	7	no	no	DET
inlawrev-2695	225	8	gift	gift	NOUN
inlawrev-2695	225	9	tax	tax	NOUN
inlawrev-2695	225	10	returns	return	NOUN
inlawrev-2695	225	11	.	.	PUNCT
inlawrev-2695	226	1	if	if	SCONJ
inlawrev-2695	226	2	the	the	DET
inlawrev-2695	226	3	irs	irs	PROPN
inlawrev-2695	226	4	determines	determine	VERB
inlawrev-2695	226	5	anytime	anytime	ADV
inlawrev-2695	226	6	in	in	ADP
inlawrev-2695	226	7	the	the	DET
inlawrev-2695	226	8	future	future	NOUN
inlawrev-2695	226	9	that	that	SCONJ
inlawrev-2695	226	10	in	in	ADP
inlawrev-2695	226	11	fact	fact	NOUN
inlawrev-2695	226	12	a	a	DET
inlawrev-2695	226	13	gift	gift	NOUN
inlawrev-2695	226	14	was	be	AUX
inlawrev-2695	226	15	made	make	VERB
inlawrev-2695	226	16	at	at	ADP
inlawrev-2695	226	17	the	the	DET
inlawrev-2695	226	18	time	time	NOUN
inlawrev-2695	226	19	of	of	ADP
inlawrev-2695	226	20	the	the	DET
inlawrev-2695	226	21	transactions	transaction	NOUN
inlawrev-2695	226	22	because	because	SCONJ
inlawrev-2695	226	23	market	market	NOUN
inlawrev-2695	226	24	interest	interest	NOUN
inlawrev-2695	226	25	rates	rate	NOUN
inlawrev-2695	226	26	that	that	PRON
inlawrev-2695	226	27	exceeded	exceed	VERB
inlawrev-2695	226	28	section	section	NOUN
inlawrev-2695	226	29	483	483	NUM
inlawrev-2695	226	30	interest	interest	NOUN
inlawrev-2695	226	31	rates	rate	NOUN
inlawrev-2695	226	32	should	should	AUX
inlawrev-2695	226	33	have	have	AUX
inlawrev-2695	226	34	been	be	AUX
inlawrev-2695	226	35	used	use	VERB
inlawrev-2695	226	36	,	,	PUNCT
inlawrev-2695	226	37	the	the	DET
inlawrev-2695	226	38	irs	irs	PROPN
inlawrev-2695	226	39	will	will	AUX
inlawrev-2695	226	40	thus	thus	ADV
inlawrev-2695	226	41	be	be	AUX
inlawrev-2695	226	42	able	able	ADJ
inlawrev-2695	226	43	to	to	PART
inlawrev-2695	226	44	assess	assess	VERB
inlawrev-2695	226	45	the	the	DET
inlawrev-2695	226	46	tax	tax	NOUN
inlawrev-2695	226	47	at	at	ADP
inlawrev-2695	226	48	that	that	DET
inlawrev-2695	226	49	future	future	ADJ
inlawrev-2695	226	50	time	time	NOUN
inlawrev-2695	226	51	because	because	SCONJ
inlawrev-2695	226	52	no	no	DET
inlawrev-2695	226	53	statute	statute	NOUN
inlawrev-2695	226	54	of	of	ADP
inlawrev-2695	226	55	limitations	limitation	NOUN
inlawrev-2695	226	56	applies	apply	VERB
inlawrev-2695	226	57	to	to	ADP
inlawrev-2695	226	58	unfiled	unfiled	ADJ
inlawrev-2695	226	59	tax	tax	NOUN
inlawrev-2695	226	60	returns	return	NOUN
inlawrev-2695	226	61	.	.	PUNCT
inlawrev-2695	227	1	57	57	NUM
inlawrev-2695	227	2	it	it	PRON
inlawrev-2695	227	3	would	would	AUX
inlawrev-2695	227	4	be	be	AUX
inlawrev-2695	227	5	quite	quite	DET
inlawrev-2695	227	6	a	a	DET
inlawrev-2695	227	7	shock	shock	NOUN
inlawrev-2695	227	8	for	for	SCONJ
inlawrev-2695	227	9	taxpayers	taxpayer	NOUN
inlawrev-2695	227	10	to	to	PART
inlawrev-2695	227	11	expect	expect	VERB
inlawrev-2695	227	12	no	no	DET
inlawrev-2695	227	13	gift	gift	NOUN
inlawrev-2695	227	14	tax	tax	NOUN
inlawrev-2695	227	15	liability	liability	NOUN
inlawrev-2695	227	16	and	and	CCONJ
inlawrev-2695	227	17	then	then	ADV
inlawrev-2695	227	18	be	be	AUX
inlawrev-2695	227	19	informed	inform	VERB
inlawrev-2695	227	20	years	year	NOUN
inlawrev-2695	227	21	later	later	ADV
inlawrev-2695	227	22	that	that	SCONJ
inlawrev-2695	227	23	they	they	PRON
inlawrev-2695	227	24	owe	owe	VERB
inlawrev-2695	227	25	a	a	DET
inlawrev-2695	227	26	substantial	substantial	ADJ
inlawrev-2695	227	27	amount	amount	NOUN
inlawrev-2695	227	28	of	of	ADP
inlawrev-2695	227	29	gift	gift	NOUN
inlawrev-2695	227	30	taxes	taxis	NOUN
inlawrev-2695	227	31	,	,	PUNCT
inlawrev-2695	227	32	interest	interest	NOUN
inlawrev-2695	227	33	,	,	PUNCT
inlawrev-2695	227	34	and	and	CCONJ
inlawrev-2695	227	35	penalties	penalty	NOUN
inlawrev-2695	227	36	.	.	PUNCT
inlawrev-2695	228	1	iv	iv	X
inlawrev-2695	228	2	.	.	NOUN
inlawrev-2695	228	3	contrast	contrast	NOUN
inlawrev-2695	228	4	between	between	ADP
inlawrev-2695	228	5	section	section	NOUN
inlawrev-2695	228	6	483	483	NUM
inlawrev-2695	228	7	and	and	CCONJ
inlawrev-2695	228	8	loan	loan	NOUN
inlawrev-2695	228	9	transactions	transaction	NOUN
inlawrev-2695	228	10	section	section	NOUN
inlawrev-2695	228	11	483	483	NUM
inlawrev-2695	228	12	applies	apply	VERB
inlawrev-2695	228	13	to	to	ADP
inlawrev-2695	228	14	sales	sale	NOUN
inlawrev-2695	228	15	or	or	CCONJ
inlawrev-2695	228	16	exchanges	exchange	NOUN
inlawrev-2695	228	17	of	of	ADP
inlawrev-2695	228	18	property	property	NOUN
inlawrev-2695	228	19	under	under	ADP
inlawrev-2695	228	20	a	a	DET
inlawrev-2695	228	21	deferredpayment	deferredpayment	ADJ
inlawrev-2695	228	22	contract58	contract58	NOUN
inlawrev-2695	228	23	and	and	CCONJ
inlawrev-2695	228	24	to	to	ADP
inlawrev-2695	228	25	payments	payment	NOUN
inlawrev-2695	228	26	due	due	ADJ
inlawrev-2695	228	27	under	under	ADP
inlawrev-2695	228	28	debt	debt	NOUN
inlawrev-2695	228	29	instruments	instrument	NOUN
inlawrev-2695	228	30	given	give	VERB
inlawrev-2695	228	31	in	in	ADP
inlawrev-2695	228	32	consideration	consideration	NOUN
inlawrev-2695	228	33	for	for	ADP
inlawrev-2695	228	34	the	the	DET
inlawrev-2695	228	35	sale	sale	NOUN
inlawrev-2695	228	36	or	or	CCONJ
inlawrev-2695	228	37	exchange	exchange	NOUN
inlawrev-2695	228	38	of	of	ADP
inlawrev-2695	228	39	property.59	property.59	PROPN
inlawrev-2695	228	40	in	in	ADP
inlawrev-2695	228	41	other	other	ADJ
inlawrev-2695	228	42	words	word	NOUN
inlawrev-2695	228	43	,	,	PUNCT
inlawrev-2695	228	44	section	section	NOUN
inlawrev-2695	228	45	483	483	NUM
inlawrev-2695	228	46	does	do	AUX
inlawrev-2695	228	47	not	not	PART
inlawrev-2695	228	48	apply	apply	VERB
inlawrev-2695	228	49	to	to	ADP
inlawrev-2695	228	50	pure	pure	ADJ
inlawrev-2695	228	51	loans	loan	NOUN
inlawrev-2695	228	52	where	where	SCONJ
inlawrev-2695	228	53	there	there	PRON
inlawrev-2695	228	54	is	be	VERB
inlawrev-2695	228	55	no	no	DET
inlawrev-2695	228	56	sale	sale	NOUN
inlawrev-2695	228	57	or	or	CCONJ
inlawrev-2695	228	58	exchange	exchange	NOUN
inlawrev-2695	228	59	of	of	ADP
inlawrev-2695	228	60	property	property	NOUN
inlawrev-2695	228	61	.	.	PUNCT
inlawrev-2695	229	1	a	a	DET
inlawrev-2695	229	2	term	term	NOUN
inlawrev-2695	229	3	loan	loan	NOUN
inlawrev-2695	229	4	is	be	AUX
inlawrev-2695	229	5	a	a	DET
inlawrev-2695	229	6	loan	loan	NOUN
inlawrev-2695	229	7	that	that	PRON
inlawrev-2695	229	8	will	will	AUX
inlawrev-2695	229	9	remain	remain	VERB
inlawrev-2695	229	10	outstanding	outstanding	ADJ
inlawrev-2695	229	11	for	for	ADP
inlawrev-2695	229	12	a	a	DET
inlawrev-2695	229	13	fixed	fix	VERB
inlawrev-2695	229	14	term	term	NOUN
inlawrev-2695	229	15	.	.	PUNCT
inlawrev-2695	230	1	60	60	NUM
inlawrev-2695	230	2	that	that	PRON
inlawrev-2695	230	3	is	be	AUX
inlawrev-2695	230	4	,	,	PUNCT
inlawrev-2695	230	5	the	the	DET
inlawrev-2695	230	6	borrower	borrower	NOUN
inlawrev-2695	230	7	receives	receive	VERB
inlawrev-2695	230	8	the	the	DET
inlawrev-2695	230	9	right	right	NOUN
inlawrev-2695	230	10	to	to	PART
inlawrev-2695	230	11	use	use	VERB
inlawrev-2695	230	12	the	the	DET
inlawrev-2695	230	13	money	money	NOUN
inlawrev-2695	230	14	for	for	ADP
inlawrev-2695	230	15	a	a	DET
inlawrev-2695	230	16	certain	certain	ADJ
inlawrev-2695	230	17	period	period	NOUN
inlawrev-2695	230	18	of	of	ADP
inlawrev-2695	230	19	time	time	NOUN
inlawrev-2695	230	20	.	.	PUNCT
inlawrev-2695	231	1	61	61	NUM
inlawrev-2695	231	2	a	a	DET
inlawrev-2695	231	3	term	term	NOUN
inlawrev-2695	231	4	loan	loan	NOUN
inlawrev-2695	231	5	is	be	AUX
inlawrev-2695	231	6	treated	treat	VERB
inlawrev-2695	231	7	as	as	ADP
inlawrev-2695	231	8	a	a	DET
inlawrev-2695	231	9	below	below	ADP
inlawrev-2695	231	10	-	-	PUNCT
inlawrev-2695	231	11	market	market	NOUN
inlawrev-2695	231	12	loan	loan	NOUN
inlawrev-2695	231	13	if	if	SCONJ
inlawrev-2695	231	14	the	the	DET
inlawrev-2695	231	15	amount	amount	NOUN
inlawrev-2695	231	16	of	of	ADP
inlawrev-2695	231	17	the	the	DET
inlawrev-2695	231	18	loan	loan	NOUN
inlawrev-2695	231	19	exceeds	exceed	VERB
inlawrev-2695	231	20	the	the	DET
inlawrev-2695	231	21	present	present	ADJ
inlawrev-2695	231	22	value	value	NOUN
inlawrev-2695	231	23	of	of	ADP
inlawrev-2695	231	24	all	all	DET
inlawrev-2695	231	25	payments	payment	NOUN
inlawrev-2695	231	26	due	due	ADJ
inlawrev-2695	231	27	under	under	ADP
inlawrev-2695	231	28	the	the	DET
inlawrev-2695	231	29	loan	loan	NOUN
inlawrev-2695	231	30	.	.	PUNCT
inlawrev-2695	232	1	62	62	NUM
inlawrev-2695	232	2	this	this	PRON
inlawrev-2695	232	3	is	be	AUX
inlawrev-2695	232	4	similar	similar	ADJ
inlawrev-2695	232	5	to	to	ADP
inlawrev-2695	232	6	the	the	DET
inlawrev-2695	232	7	way	way	NOUN
inlawrev-2695	232	8	unstated	unstated	ADJ
inlawrev-2695	232	9	interest	interest	NOUN
inlawrev-2695	232	10	is	be	AUX
inlawrev-2695	232	11	computed	compute	VERB
inlawrev-2695	232	12	under	under	ADP
inlawrev-2695	232	13	section	section	NOUN
inlawrev-2695	232	14	483.63	483.63	NUM
inlawrev-2695	232	15	payments	payment	NOUN
inlawrev-2695	232	16	made	make	VERB
inlawrev-2695	232	17	under	under	ADP
inlawrev-2695	232	18	section	section	NOUN
inlawrev-2695	232	19	483	483	NUM
inlawrev-2695	232	20	are	be	AUX
inlawrev-2695	232	21	actually	actually	ADV
inlawrev-2695	232	22	in	in	ADP
inlawrev-2695	232	23	the	the	DET
inlawrev-2695	232	24	nature	nature	NOUN
inlawrev-2695	232	25	of	of	ADP
inlawrev-2695	232	26	payments	payment	NOUN
inlawrev-2695	232	27	under	under	ADP
inlawrev-2695	232	28	a	a	DET
inlawrev-2695	232	29	term	term	NOUN
inlawrev-2695	232	30	loan	loan	NOUN
inlawrev-2695	232	31	because	because	SCONJ
inlawrev-2695	232	32	the	the	DET
inlawrev-2695	232	33	payments	payment	NOUN
inlawrev-2695	232	34	occur	occur	VERB
inlawrev-2695	232	35	for	for	ADP
inlawrev-2695	232	36	a	a	DET
inlawrev-2695	232	37	fixed	fix	VERB
inlawrev-2695	232	38	term.64	term.64	NOUN
inlawrev-2695	232	39	in	in	ADP
inlawrev-2695	232	40	contrast	contrast	NOUN
inlawrev-2695	232	41	to	to	ADP
inlawrev-2695	232	42	a	a	DET
inlawrev-2695	232	43	term	term	NOUN
inlawrev-2695	232	44	loan	loan	NOUN
inlawrev-2695	232	45	,	,	PUNCT
inlawrev-2695	232	46	a	a	DET
inlawrev-2695	232	47	demand	demand	NOUN
inlawrev-2695	232	48	loan	loan	NOUN
inlawrev-2695	232	49	remains	remain	VERB
inlawrev-2695	232	50	outstanding	outstanding	ADJ
inlawrev-2695	232	51	not	not	PART
inlawrev-2695	232	52	for	for	ADP
inlawrev-2695	232	53	a	a	DET
inlawrev-2695	232	54	fixed	fix	VERB
inlawrev-2695	232	55	term	term	NOUN
inlawrev-2695	232	56	but	but	CCONJ
inlawrev-2695	232	57	only	only	ADV
inlawrev-2695	232	58	until	until	SCONJ
inlawrev-2695	232	59	the	the	DET
inlawrev-2695	232	60	lender	lender	NOUN
inlawrev-2695	232	61	demands	demand	VERB
inlawrev-2695	232	62	repayment	repayment	NOUN
inlawrev-2695	232	63	.	.	PUNCT
inlawrev-2695	233	1	65	65	NUM
inlawrev-2695	234	1	although	although	SCONJ
inlawrev-2695	234	2	the	the	DET
inlawrev-2695	234	3	ballard	ballard	PROPN
inlawrev-2695	234	4	case	case	NOUN
inlawrev-2695	234	5	is	be	AUX
inlawrev-2695	234	6	the	the	DET
inlawrev-2695	234	7	first	first	ADJ
inlawrev-2695	234	8	to	to	PART
inlawrev-2695	234	9	address	address	VERB
inlawrev-2695	234	10	the	the	DET
inlawrev-2695	234	11	gift	gift	NOUN
inlawrev-2695	234	12	tax	tax	NOUN
inlawrev-2695	234	13	ramifications	ramification	NOUN
inlawrev-2695	234	14	of	of	ADP
inlawrev-2695	234	15	below	below	ADP
inlawrev-2695	234	16	-	-	PUNCT
inlawrev-2695	234	17	market	market	NOUN
inlawrev-2695	234	18	interest	interest	NOUN
inlawrev-2695	234	19	deferred	defer	VERB
inlawrev-2695	234	20	sales	sale	NOUN
inlawrev-2695	234	21	transactions	transaction	NOUN
inlawrev-2695	234	22	that	that	PRON
inlawrev-2695	234	23	fall	fall	VERB
inlawrev-2695	234	24	under	under	ADP
inlawrev-2695	234	25	section	section	NOUN
inlawrev-2695	234	26	483	483	NUM
inlawrev-2695	234	27	,	,	PUNCT
inlawrev-2695	234	28	there	there	PRON
inlawrev-2695	234	29	are	be	VERB
inlawrev-2695	234	30	cases	case	NOUN
inlawrev-2695	234	31	that	that	PRON
inlawrev-2695	234	32	have	have	AUX
inlawrev-2695	234	33	addressed	address	VERB
inlawrev-2695	234	34	the	the	DET
inlawrev-2695	234	35	gift	gift	NOUN
inlawrev-2695	234	36	tax	tax	NOUN
inlawrev-2695	234	37	"	"	PUNCT
inlawrev-2695	234	38	i	i	PROPN
inlawrev-2695	234	39	d.	d.	PROPN
inlawrev-2695	234	40	58i.r.c	58i.r.c	NUM
inlawrev-2695	234	41	.	.	PUNCT
inlawrev-2695	235	1	§	§	PROPN
inlawrev-2695	235	2	483(c)(1	483(c)(1	PROPN
inlawrev-2695	235	3	)	)	PUNCT
inlawrev-2695	235	4	(	(	PUNCT
inlawrev-2695	235	5	supp	supp	PROPN
inlawrev-2695	235	6	.	.	PUNCT
inlawrev-2695	236	1	ill	ill	ADJ
inlawrev-2695	236	2	1985	1985	NUM
inlawrev-2695	236	3	)	)	PUNCT
inlawrev-2695	236	4	.	.	PUNCT
inlawrev-2695	237	1	see	see	VERB
inlawrev-2695	237	2	supra	supra	ADJ
inlawrev-2695	237	3	text	text	NOUN
inlawrev-2695	237	4	accompanying	accompanying	ADJ
inlawrev-2695	237	5	notes	note	NOUN
inlawrev-2695	237	6	17	17	NUM
inlawrev-2695	237	7	-	-	SYM
inlawrev-2695	237	8	18	18	NUM
inlawrev-2695	237	9	.	.	PUNCT
inlawrev-2695	238	1	59i.r.c	59i.r.c	X
inlawrev-2695	238	2	.	.	PUNCT
inlawrev-2695	239	1	§	§	PROPN
inlawrev-2695	239	2	483(c)(2	483(c)(2	PROPN
inlawrev-2695	239	3	)	)	PUNCT
inlawrev-2695	239	4	(	(	PUNCT
inlawrev-2695	239	5	supp	supp	PROPN
inlawrev-2695	239	6	.	.	PUNCT
inlawrev-2695	239	7	ill	ill	ADJ
inlawrev-2695	239	8	1985	1985	NUM
inlawrev-2695	239	9	)	)	PUNCT
inlawrev-2695	239	10	.	.	PUNCT
inlawrev-2695	240	1	see	see	VERB
inlawrev-2695	240	2	supra	supra	ADJ
inlawrev-2695	240	3	text	text	NOUN
inlawrev-2695	240	4	accompanying	accompanying	ADJ
inlawrev-2695	240	5	notes	note	NOUN
inlawrev-2695	240	6	17	17	NUM
inlawrev-2695	240	7	-	-	SYM
inlawrev-2695	240	8	18	18	NUM
inlawrev-2695	240	9	.	.	PUNCT
inlawrev-2695	241	1	^breitbard	^breitbard	PROPN
inlawrev-2695	241	2	,	,	PUNCT
inlawrev-2695	241	3	mattachione	mattachione	PROPN
inlawrev-2695	241	4	&	&	CCONJ
inlawrev-2695	241	5	hasting	hasting	PROPN
inlawrev-2695	241	6	,	,	PUNCT
inlawrev-2695	241	7	interest	interest	NOUN
inlawrev-2695	241	8	-	-	PUNCT
inlawrev-2695	241	9	free	free	ADJ
inlawrev-2695	241	10	loans	loan	NOUN
inlawrev-2695	241	11	:	:	PUNCT
inlawrev-2695	241	12	the	the	DET
inlawrev-2695	241	13	battle	battle	NOUN
inlawrev-2695	241	14	continues	continue	VERB
inlawrev-2695	241	15	,	,	PUNCT
inlawrev-2695	241	16	42	42	NUM
inlawrev-2695	241	17	inst	inst	NOUN
inlawrev-2695	241	18	,	,	PUNCT
inlawrev-2695	241	19	on	on	ADP
inlawrev-2695	241	20	fed	fed	PROPN
inlawrev-2695	241	21	.	.	PUNCT
inlawrev-2695	242	1	tax'n	tax'n	ADP
inlawrev-2695	242	2	§	§	PROPN
inlawrev-2695	242	3	§	§	PROPN
inlawrev-2695	242	4	53.01	53.01	NUM
inlawrev-2695	242	5	,	,	PUNCT
inlawrev-2695	242	6	53.02[3	53.02[3	NUM
inlawrev-2695	242	7	]	]	PUNCT
inlawrev-2695	242	8	(	(	PUNCT
inlawrev-2695	242	9	1984	1984	NUM
inlawrev-2695	242	10	)	)	PUNCT
inlawrev-2695	242	11	.	.	PUNCT
inlawrev-2695	243	1	61	61	NUM
inlawrev-2695	243	2	joyce	joyce	PROPN
inlawrev-2695	243	3	&	&	CCONJ
inlawrev-2695	243	4	del	del	PROPN
inlawrev-2695	243	5	cotto	cotto	PROPN
inlawrev-2695	243	6	,	,	PUNCT
inlawrev-2695	243	7	supra	supra	PROPN
inlawrev-2695	243	8	note	note	PROPN
inlawrev-2695	243	9	37	37	NUM
inlawrev-2695	243	10	,	,	PUNCT
inlawrev-2695	243	11	at	at	ADP
inlawrev-2695	243	12	459	459	NUM
inlawrev-2695	243	13	.	.	PUNCT
inlawrev-2695	244	1	62i.r.c	62i.r.c	NUM
inlawrev-2695	244	2	.	.	PUNCT
inlawrev-2695	245	1	§	§	PROPN
inlawrev-2695	245	2	7872(e)(1)(b	7872(e)(1)(b	PROPN
inlawrev-2695	245	3	)	)	PUNCT
inlawrev-2695	245	4	(	(	PUNCT
inlawrev-2695	245	5	supp	supp	PROPN
inlawrev-2695	245	6	.	.	PUNCT
inlawrev-2695	246	1	ill	ill	ADJ
inlawrev-2695	246	2	1985	1985	NUM
inlawrev-2695	246	3	)	)	PUNCT
inlawrev-2695	247	1	;	;	PUNCT
inlawrev-2695	247	2	hartigan	hartigan	PROPN
inlawrev-2695	247	3	,	,	PUNCT
inlawrev-2695	247	4	new	new	ADJ
inlawrev-2695	247	5	law	law	NOUN
inlawrev-2695	247	6	introduces	introduce	VERB
inlawrev-2695	247	7	major	major	ADJ
inlawrev-2695	247	8	income	income	NOUN
inlawrev-2695	247	9	and	and	CCONJ
inlawrev-2695	247	10	gift	gift	NOUN
inlawrev-2695	247	11	tax	tax	NOUN
inlawrev-2695	247	12	consequences	consequence	NOUN
inlawrev-2695	247	13	for	for	ADP
inlawrev-2695	247	14	interest	interest	NOUN
inlawrev-2695	247	15	-	-	PUNCT
inlawrev-2695	247	16	free	free	ADJ
inlawrev-2695	247	17	loans	loan	NOUN
inlawrev-2695	247	18	,	,	PUNCT
inlawrev-2695	247	19	13	13	NUM
inlawrev-2695	247	20	tax'n	tax'n	NOUN
inlawrev-2695	247	21	for	for	ADP
inlawrev-2695	247	22	law	law	NOUN
inlawrev-2695	247	23	.	.	PUNCT
inlawrev-2695	248	1	116	116	NUM
inlawrev-2695	248	2	,	,	PUNCT
inlawrev-2695	248	3	118	118	NUM
inlawrev-2695	248	4	(	(	PUNCT
inlawrev-2695	248	5	1984	1984	NUM
inlawrev-2695	248	6	)	)	PUNCT
inlawrev-2695	248	7	.	.	PUNCT
inlawrev-2695	249	1	6isee	6isee	NUM
inlawrev-2695	249	2	i.r.c	i.r.c	NOUN
inlawrev-2695	249	3	.	.	PUNCT
inlawrev-2695	250	1	§	§	PROPN
inlawrev-2695	250	2	483(b	483(b	PROPN
inlawrev-2695	250	3	)	)	PUNCT
inlawrev-2695	250	4	(	(	PUNCT
inlawrev-2695	250	5	supp	supp	PROPN
inlawrev-2695	250	6	.	.	PUNCT
inlawrev-2695	251	1	ill	ill	ADJ
inlawrev-2695	251	2	1985	1985	NUM
inlawrev-2695	251	3	)	)	PUNCT
inlawrev-2695	251	4	.	.	PUNCT
inlawrev-2695	252	1	see	see	VERB
inlawrev-2695	252	2	supra	supra	ADJ
inlawrev-2695	252	3	text	text	NOUN
inlawrev-2695	252	4	accompanying	accompanying	ADJ
inlawrev-2695	252	5	notes	note	NOUN
inlawrev-2695	252	6	14	14	NUM
inlawrev-2695	252	7	-	-	SYM
inlawrev-2695	252	8	16	16	NUM
inlawrev-2695	252	9	.	.	PUNCT
inlawrev-2695	253	1	msee	msee	PROPN
inlawrev-2695	253	2	i.r.c	i.r.c	NOUN
inlawrev-2695	253	3	.	.	PUNCT
inlawrev-2695	254	1	§	§	PROPN
inlawrev-2695	254	2	483(a	483(a	PROPN
inlawrev-2695	254	3	)	)	PUNCT
inlawrev-2695	254	4	(	(	PUNCT
inlawrev-2695	254	5	supp	supp	PROPN
inlawrev-2695	254	6	.	.	PUNCT
inlawrev-2695	255	1	ill	ill	ADJ
inlawrev-2695	255	2	1985	1985	NUM
inlawrev-2695	255	3	)	)	PUNCT
inlawrev-2695	255	4	.	.	PUNCT
inlawrev-2695	256	1	see	see	VERB
inlawrev-2695	256	2	supra	supra	ADJ
inlawrev-2695	256	3	text	text	NOUN
inlawrev-2695	256	4	accompanying	accompany	VERB
inlawrev-2695	256	5	note	note	NOUN
inlawrev-2695	256	6	13	13	NUM
inlawrev-2695	256	7	.	.	PUNCT
inlawrev-2695	257	1	65breitbard	65breitbard	NUM
inlawrev-2695	257	2	,	,	PUNCT
inlawrev-2695	257	3	mattachione	mattachione	PROPN
inlawrev-2695	257	4	&	&	CCONJ
inlawrev-2695	257	5	hasting	hasting	PROPN
inlawrev-2695	257	6	,	,	PUNCT
inlawrev-2695	257	7	supra	supra	PROPN
inlawrev-2695	257	8	note	note	NOUN
inlawrev-2695	257	9	60	60	NUM
inlawrev-2695	257	10	,	,	PUNCT
inlawrev-2695	257	11	at	at	ADP
inlawrev-2695	257	12	§	§	PROPN
inlawrev-2695	257	13	53.02[3	53.02[3	NUM
inlawrev-2695	257	14	]	]	PUNCT
inlawrev-2695	257	15	.	.	PUNCT
inlawrev-2695	258	1	688	688	NUM
inlawrev-2695	258	2	indiana	indiana	PROPN
inlawrev-2695	258	3	law	law	PROPN
inlawrev-2695	258	4	review	review	NOUN
inlawrev-2695	258	5	[	[	X
inlawrev-2695	258	6	vol	vol	NOUN
inlawrev-2695	258	7	.	.	NOUN
inlawrev-2695	258	8	20:679	20:679	NUM
inlawrev-2695	258	9	ramifications	ramification	NOUN
inlawrev-2695	258	10	of	of	ADP
inlawrev-2695	258	11	below	below	ADP
inlawrev-2695	258	12	-	-	PUNCT
inlawrev-2695	258	13	market	market	NOUN
inlawrev-2695	258	14	interest	interest	NOUN
inlawrev-2695	258	15	demand	demand	NOUN
inlawrev-2695	258	16	and	and	CCONJ
inlawrev-2695	258	17	term	term	NOUN
inlawrev-2695	258	18	loans	loan	NOUN
inlawrev-2695	258	19	.	.	PUNCT
inlawrev-2695	259	1	66	66	NUM
inlawrev-2695	259	2	because	because	SCONJ
inlawrev-2695	259	3	section	section	NOUN
inlawrev-2695	259	4	483	483	NUM
inlawrev-2695	259	5	does	do	AUX
inlawrev-2695	259	6	not	not	PART
inlawrev-2695	259	7	concern	concern	VERB
inlawrev-2695	259	8	below	below	ADP
inlawrev-2695	259	9	-	-	PUNCT
inlawrev-2695	259	10	market	market	NOUN
inlawrev-2695	259	11	loans	loan	NOUN
inlawrev-2695	259	12	,	,	PUNCT
inlawrev-2695	259	13	the	the	DET
inlawrev-2695	259	14	cases	case	NOUN
inlawrev-2695	259	15	relating	relate	VERB
inlawrev-2695	259	16	to	to	ADP
inlawrev-2695	259	17	below	below	ADP
inlawrev-2695	259	18	-	-	PUNCT
inlawrev-2695	259	19	market	market	NOUN
inlawrev-2695	259	20	demand	demand	NOUN
inlawrev-2695	259	21	and	and	CCONJ
inlawrev-2695	259	22	term	term	NOUN
inlawrev-2695	259	23	loans	loan	NOUN
inlawrev-2695	259	24	did	do	AUX
inlawrev-2695	259	25	not	not	PART
inlawrev-2695	259	26	resolve	resolve	VERB
inlawrev-2695	259	27	the	the	DET
inlawrev-2695	259	28	issue	issue	NOUN
inlawrev-2695	259	29	presented	present	VERB
inlawrev-2695	259	30	in	in	ADP
inlawrev-2695	259	31	ballard	ballard	NOUN
inlawrev-2695	259	32	.	.	PUNCT
inlawrev-2695	260	1	v.	v.	CCONJ
inlawrev-2695	260	2	irs	irs	PROPN
inlawrev-2695	260	3	position	position	NOUN
inlawrev-2695	260	4	in	in	ADP
inlawrev-2695	260	5	1975	1975	NUM
inlawrev-2695	260	6	,	,	PUNCT
inlawrev-2695	260	7	the	the	DET
inlawrev-2695	260	8	irs	irs	PROPN
inlawrev-2695	260	9	first	first	ADV
inlawrev-2695	260	10	addressed	address	VERB
inlawrev-2695	260	11	the	the	DET
inlawrev-2695	260	12	gift	gift	NOUN
inlawrev-2695	260	13	and	and	CCONJ
inlawrev-2695	260	14	estate	estate	NOUN
inlawrev-2695	260	15	tax	tax	NOUN
inlawrev-2695	260	16	ramifications	ramification	NOUN
inlawrev-2695	260	17	of	of	ADP
inlawrev-2695	260	18	section	section	NOUN
inlawrev-2695	260	19	483	483	NUM
inlawrev-2695	260	20	in	in	ADP
inlawrev-2695	260	21	internally	internally	ADV
inlawrev-2695	260	22	created	create	VERB
inlawrev-2695	260	23	general	general	ADJ
inlawrev-2695	260	24	counsel	counsel	NOUN
inlawrev-2695	260	25	memorandum	memorandum	NOUN
inlawrev-2695	260	26	(	(	PUNCT
inlawrev-2695	260	27	gcm	gcm	PROPN
inlawrev-2695	260	28	)	)	PUNCT
inlawrev-2695	260	29	36	36	NUM
inlawrev-2695	260	30	,	,	PUNCT
inlawrev-2695	260	31	355	355	NUM
inlawrev-2695	260	32	.	.	X
inlawrev-2695	260	33	67	67	NUM
inlawrev-2695	260	34	in	in	ADP
inlawrev-2695	260	35	its	its	PRON
inlawrev-2695	260	36	memorandum	memorandum	NOUN
inlawrev-2695	260	37	,	,	PUNCT
inlawrev-2695	260	38	the	the	DET
inlawrev-2695	260	39	irs	irs	PROPN
inlawrev-2695	260	40	initially	initially	ADV
inlawrev-2695	260	41	stated	state	VERB
inlawrev-2695	260	42	,	,	PUNCT
inlawrev-2695	260	43	"	"	PUNCT
inlawrev-2695	260	44	by	by	ADP
inlawrev-2695	260	45	its	its	PRON
inlawrev-2695	260	46	terms	term	NOUN
inlawrev-2695	260	47	,	,	PUNCT
inlawrev-2695	260	48	this	this	DET
inlawrev-2695	260	49	section	section	NOUN
inlawrev-2695	260	50	[	[	X
inlawrev-2695	260	51	483	483	NUM
inlawrev-2695	260	52	]	]	PUNCT
inlawrev-2695	260	53	applies	apply	VERB
inlawrev-2695	260	54	to	to	ADP
inlawrev-2695	260	55	the	the	DET
inlawrev-2695	260	56	entire	entire	ADJ
inlawrev-2695	260	57	code	code	NOUN
inlawrev-2695	260	58	,	,	PUNCT
inlawrev-2695	260	59	title	title	NOUN
inlawrev-2695	260	60	26	26	NUM
inlawrev-2695	260	61	of	of	ADP
inlawrev-2695	260	62	the	the	DET
inlawrev-2695	260	63	united	united	PROPN
inlawrev-2695	260	64	states	states	PROPN
inlawrev-2695	260	65	code	code	PROPN
inlawrev-2695	260	66	.	.	PUNCT
inlawrev-2695	261	1	"68	"68	NOUN
inlawrev-2695	262	1	the	the	DET
inlawrev-2695	262	2	irs	irs	PROPN
inlawrev-2695	262	3	continued	continue	VERB
inlawrev-2695	262	4	,	,	PUNCT
inlawrev-2695	262	5	"	"	PUNCT
inlawrev-2695	262	6	the	the	DET
inlawrev-2695	262	7	statute	statute	NOUN
inlawrev-2695	262	8	is	be	AUX
inlawrev-2695	262	9	unambiguous	unambiguous	ADJ
inlawrev-2695	262	10	on	on	ADP
inlawrev-2695	262	11	its	its	PRON
inlawrev-2695	262	12	face	face	NOUN
inlawrev-2695	262	13	,	,	PUNCT
inlawrev-2695	262	14	however	however	ADV
inlawrev-2695	262	15	,	,	PUNCT
inlawrev-2695	262	16	and	and	CCONJ
inlawrev-2695	262	17	its	its	PRON
inlawrev-2695	262	18	provisions	provision	NOUN
inlawrev-2695	262	19	clearly	clearly	ADV
inlawrev-2695	262	20	extend	extend	VERB
inlawrev-2695	262	21	to	to	ADP
inlawrev-2695	262	22	all	all	DET
inlawrev-2695	262	23	parts	part	NOUN
inlawrev-2695	262	24	of	of	ADP
inlawrev-2695	262	25	the	the	DET
inlawrev-2695	262	26	code	code	NOUN
inlawrev-2695	262	27	,	,	PUNCT
inlawrev-2695	262	28	including	include	VERB
inlawrev-2695	262	29	the	the	DET
inlawrev-2695	262	30	estate	estate	NOUN
inlawrev-2695	262	31	and	and	CCONJ
inlawrev-2695	262	32	gift	gift	NOUN
inlawrev-2695	262	33	tax	tax	NOUN
inlawrev-2695	262	34	provisions	provision	NOUN
inlawrev-2695	262	35	.	.	PUNCT
inlawrev-2695	262	36	"	"	PUNCT
inlawrev-2695	263	1	69	69	NUM
inlawrev-2695	263	2	the	the	DET
inlawrev-2695	263	3	irs	irs	PROPN
inlawrev-2695	263	4	position	position	NOUN
inlawrev-2695	263	5	against	against	ADP
inlawrev-2695	263	6	the	the	DET
inlawrev-2695	263	7	use	use	NOUN
inlawrev-2695	263	8	of	of	ADP
inlawrev-2695	263	9	section	section	NOUN
inlawrev-2695	263	10	483	483	NUM
inlawrev-2695	263	11	rates	rate	NOUN
inlawrev-2695	263	12	for	for	ADP
inlawrev-2695	263	13	estate	estate	NOUN
inlawrev-2695	263	14	and	and	CCONJ
inlawrev-2695	263	15	gift	gift	NOUN
inlawrev-2695	263	16	tax	tax	NOUN
inlawrev-2695	263	17	purposes	purpose	NOUN
inlawrev-2695	263	18	is	be	AUX
inlawrev-2695	263	19	based	base	VERB
inlawrev-2695	263	20	on	on	ADP
inlawrev-2695	263	21	the	the	DET
inlawrev-2695	263	22	fact	fact	NOUN
inlawrev-2695	263	23	that	that	SCONJ
inlawrev-2695	263	24	section	section	NOUN
inlawrev-2695	263	25	483	483	NUM
inlawrev-2695	263	26	is	be	AUX
inlawrev-2695	263	27	a	a	DET
inlawrev-2695	263	28	remedial	remedial	ADJ
inlawrev-2695	263	29	measure	measure	NOUN
inlawrev-2695	263	30	designed	design	VERB
inlawrev-2695	263	31	only	only	ADV
inlawrev-2695	263	32	to	to	PART
inlawrev-2695	263	33	prevent	prevent	VERB
inlawrev-2695	263	34	the	the	DET
inlawrev-2695	263	35	seller	seller	NOUN
inlawrev-2695	263	36	of	of	ADP
inlawrev-2695	263	37	property	property	NOUN
inlawrev-2695	263	38	from	from	ADP
inlawrev-2695	263	39	converting	convert	VERB
inlawrev-2695	263	40	what	what	PRON
inlawrev-2695	263	41	would	would	AUX
inlawrev-2695	263	42	otherwise	otherwise	ADV
inlawrev-2695	263	43	be	be	AUX
inlawrev-2695	263	44	ordinary	ordinary	ADJ
inlawrev-2695	263	45	interest	interest	NOUN
inlawrev-2695	263	46	income	income	NOUN
inlawrev-2695	263	47	into	into	ADP
inlawrev-2695	263	48	capital	capital	NOUN
inlawrev-2695	263	49	gain	gain	NOUN
inlawrev-2695	263	50	income.70	income.70	PRON
inlawrev-2695	263	51	the	the	DET
inlawrev-2695	263	52	irs	irs	PROPN
inlawrev-2695	263	53	also	also	ADV
inlawrev-2695	263	54	stated	state	VERB
inlawrev-2695	263	55	:	:	PUNCT
inlawrev-2695	263	56	the	the	DET
inlawrev-2695	263	57	remedy	remedy	NOUN
inlawrev-2695	263	58	imposed	impose	VERB
inlawrev-2695	263	59	by	by	ADP
inlawrev-2695	263	60	code	code	NOUN
inlawrev-2695	263	61	§	§	PROPN
inlawrev-2695	263	62	483	483	NUM
inlawrev-2695	263	63	is	be	AUX
inlawrev-2695	263	64	to	to	PART
inlawrev-2695	263	65	treat	treat	VERB
inlawrev-2695	263	66	part	part	NOUN
inlawrev-2695	263	67	of	of	ADP
inlawrev-2695	263	68	the	the	DET
inlawrev-2695	263	69	amount	amount	NOUN
inlawrev-2695	263	70	stated	state	VERB
inlawrev-2695	263	71	to	to	PART
inlawrev-2695	263	72	be	be	AUX
inlawrev-2695	263	73	principal	principal	ADJ
inlawrev-2695	263	74	as	as	ADP
inlawrev-2695	263	75	interest	interest	NOUN
inlawrev-2695	263	76	for	for	ADP
inlawrev-2695	263	77	purposes	purpose	NOUN
inlawrev-2695	263	78	of	of	ADP
inlawrev-2695	263	79	the	the	DET
inlawrev-2695	263	80	federal	federal	ADJ
inlawrev-2695	263	81	income	income	NOUN
inlawrev-2695	263	82	tax	tax	NOUN
inlawrev-2695	263	83	.	.	PUNCT
inlawrev-2695	263	84	.	.	PUNCT
inlawrev-2695	263	85	.	.	PUNCT
inlawrev-2695	263	86	.	.	PUNCT
inlawrev-2695	264	1	thus	thus	ADV
inlawrev-2695	264	2	,	,	PUNCT
inlawrev-2695	264	3	while	while	SCONJ
inlawrev-2695	264	4	code	code	NOUN
inlawrev-2695	264	5	§	§	PROPN
inlawrev-2695	264	6	483	483	NUM
inlawrev-2695	264	7	is	be	AUX
inlawrev-2695	264	8	by	by	ADP
inlawrev-2695	264	9	its	its	PRON
inlawrev-2695	264	10	terms	term	NOUN
inlawrev-2695	264	11	applicable	applicable	ADJ
inlawrev-2695	264	12	to	to	ADP
inlawrev-2695	264	13	the	the	DET
inlawrev-2695	264	14	entirety	entirety	NOUN
inlawrev-2695	264	15	of	of	ADP
inlawrev-2695	264	16	title	title	NOUN
inlawrev-2695	264	17	26	26	NUM
inlawrev-2695	264	18	,	,	PUNCT
inlawrev-2695	264	19	it	it	PRON
inlawrev-2695	264	20	is	be	AUX
inlawrev-2695	264	21	actually	actually	ADV
inlawrev-2695	264	22	directed	direct	VERB
inlawrev-2695	264	23	at	at	ADP
inlawrev-2695	264	24	subtitle	subtitle	NOUN
inlawrev-2695	264	25	a	a	PRON
inlawrev-2695	265	1	[	[	X
inlawrev-2695	265	2	the	the	DET
inlawrev-2695	265	3	income	income	NOUN
inlawrev-2695	265	4	tax	tax	NOUN
inlawrev-2695	265	5	subtitle	subtitle	NOUN
inlawrev-2695	265	6	]	]	PUNCT
inlawrev-2695	265	7	of	of	ADP
inlawrev-2695	265	8	title	title	NOUN
inlawrev-2695	265	9	26.71	26.71	NUM
inlawrev-2695	265	10	"	"	PUNCT
inlawrev-2695	265	11	at	at	ADP
inlawrev-2695	265	12	first	first	ADV
inlawrev-2695	265	13	,	,	PUNCT
inlawrev-2695	265	14	courts	court	NOUN
inlawrev-2695	265	15	held	hold	VERB
inlawrev-2695	265	16	that	that	SCONJ
inlawrev-2695	265	17	below	below	ADP
inlawrev-2695	265	18	-	-	PUNCT
inlawrev-2695	265	19	market	market	NOUN
inlawrev-2695	265	20	demand	demand	NOUN
inlawrev-2695	265	21	loans	loan	NOUN
inlawrev-2695	265	22	created	create	VERB
inlawrev-2695	265	23	no	no	DET
inlawrev-2695	265	24	gift	gift	NOUN
inlawrev-2695	265	25	tax	tax	NOUN
inlawrev-2695	265	26	consequences	consequence	NOUN
inlawrev-2695	265	27	.	.	PUNCT
inlawrev-2695	266	1	see	see	VERB
inlawrev-2695	266	2	johnson	johnson	PROPN
inlawrev-2695	266	3	v.	v.	PROPN
inlawrev-2695	266	4	united	united	PROPN
inlawrev-2695	266	5	states	states	PROPN
inlawrev-2695	266	6	,	,	PUNCT
inlawrev-2695	266	7	254	254	NUM
inlawrev-2695	266	8	f.	f.	PROPN
inlawrev-2695	266	9	supp	supp	PROPN
inlawrev-2695	266	10	.	.	PUNCT
inlawrev-2695	267	1	73	73	NUM
inlawrev-2695	267	2	(	(	PUNCT
inlawrev-2695	267	3	n.d	n.d	PROPN
inlawrev-2695	267	4	.	.	PROPN
inlawrev-2695	267	5	tex	tex	PROPN
inlawrev-2695	267	6	.	.	PROPN
inlawrev-2695	267	7	1966	1966	NUM
inlawrev-2695	267	8	)	)	PUNCT
inlawrev-2695	267	9	;	;	PUNCT
inlawrev-2695	267	10	crown	crown	PROPN
inlawrev-2695	267	11	v.	v.	PROPN
inlawrev-2695	267	12	commissioner	commissioner	NOUN
inlawrev-2695	267	13	,	,	PUNCT
inlawrev-2695	267	14	67	67	NUM
inlawrev-2695	267	15	t.c	t.c	PROPN
inlawrev-2695	267	16	.	.	PROPN
inlawrev-2695	267	17	1060	1060	NUM
inlawrev-2695	267	18	(	(	PUNCT
inlawrev-2695	267	19	1977	1977	NUM
inlawrev-2695	267	20	)	)	PUNCT
inlawrev-2695	267	21	,	,	PUNCT
inlawrev-2695	267	22	aff'd	aff'd	NOUN
inlawrev-2695	267	23	,	,	PUNCT
inlawrev-2695	267	24	585	585	NUM
inlawrev-2695	267	25	f.2d	f.2d	NOUN
inlawrev-2695	267	26	234	234	NUM
inlawrev-2695	267	27	(	(	PUNCT
inlawrev-2695	267	28	7th	7th	NOUN
inlawrev-2695	267	29	ck\	ck\	PROPN
inlawrev-2695	267	30	1978	1978	NUM
inlawrev-2695	267	31	)	)	PUNCT
inlawrev-2695	267	32	.	.	PUNCT
inlawrev-2695	268	1	the	the	DET
inlawrev-2695	268	2	irs	irs	PROPN
inlawrev-2695	268	3	,	,	PUNCT
inlawrev-2695	268	4	however	however	ADV
inlawrev-2695	268	5	,	,	PUNCT
inlawrev-2695	268	6	maintained	maintain	VERB
inlawrev-2695	268	7	that	that	SCONJ
inlawrev-2695	268	8	such	such	ADJ
inlawrev-2695	268	9	demand	demand	NOUN
inlawrev-2695	268	10	loans	loan	NOUN
inlawrev-2695	268	11	did	do	AUX
inlawrev-2695	268	12	carry	carry	VERB
inlawrev-2695	268	13	gift	gift	NOUN
inlawrev-2695	268	14	tax	tax	NOUN
inlawrev-2695	268	15	consequences	consequence	NOUN
inlawrev-2695	268	16	.	.	PUNCT
inlawrev-2695	269	1	rev	rev	PROPN
inlawrev-2695	269	2	.	.	PUNCT
inlawrev-2695	270	1	rul	rul	PROPN
inlawrev-2695	270	2	.	.	PUNCT
inlawrev-2695	271	1	73	73	NUM
inlawrev-2695	271	2	-	-	SYM
inlawrev-2695	271	3	61	61	NUM
inlawrev-2695	271	4	,	,	PUNCT
inlawrev-2695	271	5	1973	1973	NUM
inlawrev-2695	271	6	-	-	SYM
inlawrev-2695	271	7	1	1	NUM
inlawrev-2695	271	8	c.b	c.b	PROPN
inlawrev-2695	271	9	.	.	PROPN
inlawrev-2695	271	10	408	408	NUM
inlawrev-2695	271	11	,	,	PUNCT
inlawrev-2695	271	12	409	409	NUM
inlawrev-2695	271	13	.	.	PUNCT
inlawrev-2695	272	1	the	the	DET
inlawrev-2695	272	2	united	united	PROPN
inlawrev-2695	272	3	states	states	PROPN
inlawrev-2695	272	4	supreme	supreme	PROPN
inlawrev-2695	272	5	court	court	PROPN
inlawrev-2695	272	6	resolved	resolve	VERB
inlawrev-2695	272	7	the	the	DET
inlawrev-2695	272	8	issue	issue	NOUN
inlawrev-2695	272	9	in	in	ADP
inlawrev-2695	272	10	dickman	dickman	PROPN
inlawrev-2695	272	11	v.	v.	PROPN
inlawrev-2695	272	12	commissioner	commissioner	PROPN
inlawrev-2695	272	13	,	,	PUNCT
inlawrev-2695	272	14	465	465	NUM
inlawrev-2695	272	15	u.s	u.s	PROPN
inlawrev-2695	272	16	.	.	PROPN
inlawrev-2695	272	17	330	330	NUM
inlawrev-2695	272	18	(	(	PUNCT
inlawrev-2695	272	19	1984	1984	NUM
inlawrev-2695	272	20	)	)	PUNCT
inlawrev-2695	272	21	,	,	PUNCT
inlawrev-2695	272	22	aff'g	aff'g	ADJ
inlawrev-2695	272	23	690	690	NUM
inlawrev-2695	272	24	f.2d	f.2d	NOUN
inlawrev-2695	272	25	812	812	NUM
inlawrev-2695	272	26	(	(	PUNCT
inlawrev-2695	272	27	11th	11th	ADJ
inlawrev-2695	272	28	cir	cir	NOUN
inlawrev-2695	272	29	.	.	PROPN
inlawrev-2695	272	30	1982	1982	NUM
inlawrev-2695	272	31	)	)	PUNCT
inlawrev-2695	272	32	,	,	PUNCT
inlawrev-2695	272	33	holding	hold	VERB
inlawrev-2695	272	34	that	that	PRON
inlawrev-2695	272	35	below	below	ADP
inlawrev-2695	272	36	-	-	PUNCT
inlawrev-2695	272	37	market	market	NOUN
inlawrev-2695	272	38	demand	demand	NOUN
inlawrev-2695	272	39	loans	loan	NOUN
inlawrev-2695	272	40	do	do	AUX
inlawrev-2695	272	41	create	create	VERB
inlawrev-2695	272	42	gifts	gift	NOUN
inlawrev-2695	272	43	of	of	ADP
inlawrev-2695	272	44	the	the	DET
inlawrev-2695	272	45	reasonable	reasonable	ADJ
inlawrev-2695	272	46	value	value	NOUN
inlawrev-2695	272	47	of	of	ADP
inlawrev-2695	272	48	the	the	DET
inlawrev-2695	272	49	use	use	NOUN
inlawrev-2695	272	50	of	of	ADP
inlawrev-2695	272	51	the	the	DET
inlawrev-2695	272	52	money	money	NOUN
inlawrev-2695	272	53	lent	lent	NOUN
inlawrev-2695	272	54	.	.	PUNCT
inlawrev-2695	273	1	i	i	PRON
inlawrev-2695	273	2	d.	d.	PROPN
inlawrev-2695	273	3	at	at	ADP
inlawrev-2695	273	4	344	344	NUM
inlawrev-2695	273	5	.	.	PUNCT
inlawrev-2695	274	1	the	the	DET
inlawrev-2695	274	2	dissenting	dissent	VERB
inlawrev-2695	274	3	opinion	opinion	NOUN
inlawrev-2695	274	4	in	in	ADP
inlawrev-2695	274	5	dickman	dickman	PROPN
inlawrev-2695	274	6	,	,	PUNCT
inlawrev-2695	274	7	however	however	ADV
inlawrev-2695	274	8	,	,	PUNCT
inlawrev-2695	274	9	indicated	indicate	VERB
inlawrev-2695	274	10	that	that	SCONJ
inlawrev-2695	274	11	the	the	DET
inlawrev-2695	274	12	complexity	complexity	NOUN
inlawrev-2695	274	13	of	of	ADP
inlawrev-2695	274	14	the	the	DET
inlawrev-2695	274	15	gift	gift	NOUN
inlawrev-2695	274	16	tax	tax	NOUN
inlawrev-2695	274	17	computation	computation	NOUN
inlawrev-2695	274	18	imposes	impose	VERB
inlawrev-2695	274	19	a	a	DET
inlawrev-2695	274	20	heavy	heavy	ADJ
inlawrev-2695	274	21	burden	burden	NOUN
inlawrev-2695	274	22	on	on	ADP
inlawrev-2695	274	23	taxpayers	taxpayer	NOUN
inlawrev-2695	274	24	who	who	PRON
inlawrev-2695	274	25	conscientiously	conscientiously	ADV
inlawrev-2695	274	26	try	try	VERB
inlawrev-2695	274	27	to	to	PART
inlawrev-2695	274	28	adhere	adhere	VERB
inlawrev-2695	274	29	to	to	ADP
inlawrev-2695	274	30	the	the	DET
inlawrev-2695	274	31	code	code	NOUN
inlawrev-2695	274	32	.	.	PUNCT
inlawrev-2695	275	1	i	i	PRON
inlawrev-2695	275	2	d.	d.	PROPN
inlawrev-2695	275	3	at	at	ADP
inlawrev-2695	275	4	347	347	NUM
inlawrev-2695	275	5	(	(	PUNCT
inlawrev-2695	275	6	powell	powell	PROPN
inlawrev-2695	275	7	,	,	PUNCT
inlawrev-2695	275	8	j.	j.	PROPN
inlawrev-2695	275	9	,	,	PUNCT
inlawrev-2695	275	10	dissenting	dissent	VERB
inlawrev-2695	275	11	)	)	PUNCT
inlawrev-2695	275	12	.	.	PUNCT
inlawrev-2695	276	1	below	below	ADP
inlawrev-2695	276	2	-	-	PUNCT
inlawrev-2695	276	3	market	market	NOUN
inlawrev-2695	276	4	term	term	NOUN
inlawrev-2695	276	5	loans	loan	NOUN
inlawrev-2695	276	6	were	be	AUX
inlawrev-2695	276	7	not	not	PART
inlawrev-2695	276	8	quite	quite	ADV
inlawrev-2695	276	9	as	as	ADV
inlawrev-2695	276	10	controversial	controversial	ADJ
inlawrev-2695	276	11	as	as	ADP
inlawrev-2695	276	12	below	below	ADP
inlawrev-2695	276	13	-	-	PUNCT
inlawrev-2695	276	14	market	market	NOUN
inlawrev-2695	276	15	demand	demand	NOUN
inlawrev-2695	276	16	loans	loan	NOUN
inlawrev-2695	276	17	.	.	PUNCT
inlawrev-2695	277	1	the	the	DET
inlawrev-2695	277	2	irs	irs	PROPN
inlawrev-2695	277	3	view	view	NOUN
inlawrev-2695	277	4	is	be	AUX
inlawrev-2695	277	5	that	that	SCONJ
inlawrev-2695	277	6	below	below	ADP
inlawrev-2695	277	7	-	-	PUNCT
inlawrev-2695	277	8	market	market	NOUN
inlawrev-2695	277	9	term	term	NOUN
inlawrev-2695	277	10	loans	loan	NOUN
inlawrev-2695	277	11	involve	involve	VERB
inlawrev-2695	277	12	gift	gift	NOUN
inlawrev-2695	277	13	tax	tax	NOUN
inlawrev-2695	277	14	ramifications	ramification	NOUN
inlawrev-2695	277	15	.	.	PUNCT
inlawrev-2695	278	1	rev	rev	PROPN
inlawrev-2695	278	2	.	.	PUNCT
inlawrev-2695	279	1	rul	rul	PROPN
inlawrev-2695	279	2	.	.	PUNCT
inlawrev-2695	280	1	73	73	NUM
inlawrev-2695	280	2	-	-	SYM
inlawrev-2695	280	3	61	61	NUM
inlawrev-2695	280	4	,	,	PUNCT
inlawrev-2695	280	5	1973	1973	NUM
inlawrev-2695	280	6	-	-	SYM
inlawrev-2695	280	7	1	1	NUM
inlawrev-2695	280	8	c.b	c.b	PROPN
inlawrev-2695	280	9	.	.	PROPN
inlawrev-2695	280	10	408	408	NUM
inlawrev-2695	280	11	,	,	PUNCT
inlawrev-2695	280	12	409	409	NUM
inlawrev-2695	280	13	.	.	PUNCT
inlawrev-2695	281	1	the	the	DET
inlawrev-2695	281	2	court	court	NOUN
inlawrev-2695	281	3	in	in	ADP
inlawrev-2695	281	4	estate	estate	NOUN
inlawrev-2695	281	5	of	of	ADP
inlawrev-2695	281	6	berkman	berkman	PROPN
inlawrev-2695	281	7	v.	v.	PROPN
inlawrev-2695	281	8	commissioner	commissioner	PROPN
inlawrev-2695	281	9	,	,	PUNCT
inlawrev-2695	281	10	38	38	NUM
inlawrev-2695	281	11	t.c.m	t.c.m	NOUN
inlawrev-2695	281	12	.	.	PUNCT
inlawrev-2695	282	1	(	(	PUNCT
inlawrev-2695	282	2	cch	cch	NOUN
inlawrev-2695	282	3	)	)	PUNCT
inlawrev-2695	282	4	183	183	NUM
inlawrev-2695	282	5	(	(	PUNCT
inlawrev-2695	282	6	1979	1979	NUM
inlawrev-2695	282	7	)	)	PUNCT
inlawrev-2695	282	8	,	,	PUNCT
inlawrev-2695	282	9	agreed	agree	VERB
inlawrev-2695	282	10	with	with	ADP
inlawrev-2695	282	11	this	this	DET
inlawrev-2695	282	12	position	position	NOUN
inlawrev-2695	282	13	,	,	PUNCT
inlawrev-2695	282	14	holding	hold	VERB
inlawrev-2695	282	15	that	that	PRON
inlawrev-2695	282	16	below	below	ADP
inlawrev-2695	282	17	-	-	PUNCT
inlawrev-2695	282	18	market	market	NOUN
inlawrev-2695	282	19	term	term	NOUN
inlawrev-2695	282	20	loans	loan	NOUN
inlawrev-2695	282	21	not	not	PART
inlawrev-2695	282	22	made	make	VERB
inlawrev-2695	282	23	at	at	ADP
inlawrev-2695	282	24	arm	arm	NOUN
inlawrev-2695	282	25	's	's	PART
inlawrev-2695	282	26	length	length	NOUN
inlawrev-2695	282	27	involve	involve	VERB
inlawrev-2695	282	28	gifts	gift	NOUN
inlawrev-2695	282	29	of	of	ADP
inlawrev-2695	282	30	the	the	DET
inlawrev-2695	282	31	difference	difference	NOUN
inlawrev-2695	282	32	between	between	ADP
inlawrev-2695	282	33	the	the	DET
inlawrev-2695	282	34	fair	fair	ADJ
inlawrev-2695	282	35	market	market	NOUN
inlawrev-2695	282	36	value	value	NOUN
inlawrev-2695	282	37	of	of	ADP
inlawrev-2695	282	38	the	the	DET
inlawrev-2695	282	39	property	property	NOUN
inlawrev-2695	282	40	and	and	CCONJ
inlawrev-2695	282	41	the	the	DET
inlawrev-2695	282	42	fair	fair	ADJ
inlawrev-2695	282	43	market	market	NOUN
inlawrev-2695	282	44	value	value	NOUN
inlawrev-2695	282	45	of	of	ADP
inlawrev-2695	282	46	the	the	DET
inlawrev-2695	282	47	consideration	consideration	NOUN
inlawrev-2695	282	48	received	receive	VERB
inlawrev-2695	282	49	by	by	ADP
inlawrev-2695	282	50	the	the	DET
inlawrev-2695	282	51	donor	donor	NOUN
inlawrev-2695	282	52	.	.	PUNCT
inlawrev-2695	283	1	i	i	PRON
inlawrev-2695	283	2	d.	d.	PROPN
inlawrev-2695	283	3	at	at	ADP
inlawrev-2695	283	4	186	186	NUM
inlawrev-2695	283	5	.	.	PUNCT
inlawrev-2695	283	6	67gen	67gen	NOUN
inlawrev-2695	283	7	.	.	PUNCT
inlawrev-2695	284	1	couns	coun	NOUN
inlawrev-2695	284	2	.	.	PUNCT
inlawrev-2695	285	1	mem	mem	PROPN
inlawrev-2695	285	2	.	.	X
inlawrev-2695	286	1	36,355	36,355	NUM
inlawrev-2695	286	2	(	(	PUNCT
inlawrev-2695	286	3	aug	aug	PROPN
inlawrev-2695	286	4	.	.	PROPN
inlawrev-2695	286	5	4	4	NUM
inlawrev-2695	286	6	,	,	PUNCT
inlawrev-2695	286	7	1975	1975	NUM
inlawrev-2695	286	8	)	)	PUNCT
inlawrev-2695	286	9	.	.	PUNCT
inlawrev-2695	287	1	gcm	gcm	PROPN
inlawrev-2695	287	2	's	's	PART
inlawrev-2695	287	3	are	be	AUX
inlawrev-2695	287	4	not	not	PART
inlawrev-2695	287	5	to	to	PART
inlawrev-2695	287	6	be	be	AUX
inlawrev-2695	287	7	relied	rely	VERB
inlawrev-2695	287	8	upon	upon	SCONJ
inlawrev-2695	287	9	or	or	CCONJ
inlawrev-2695	287	10	otherwise	otherwise	ADV
inlawrev-2695	287	11	cited	cite	VERB
inlawrev-2695	287	12	as	as	ADP
inlawrev-2695	287	13	precedent	precedent	NOUN
inlawrev-2695	287	14	by	by	ADP
inlawrev-2695	287	15	taxpayers	taxpayer	NOUN
inlawrev-2695	287	16	.	.	PUNCT
inlawrev-2695	288	1	i	i	PRON
inlawrev-2695	288	2	d.	d.	PROPN
inlawrev-2695	288	3	6iid	6iid	PROPN
inlawrev-2695	288	4	.	.	PUNCT
inlawrev-2695	289	1	69id	69id	NOUN
inlawrev-2695	289	2	.	.	PUNCT
inlawrev-2695	290	1	10	10	NUM
inlawrev-2695	290	2	i	i	PRON
inlawrev-2695	290	3	d.	d.	PROPN
inlawrev-2695	290	4	capital	capital	PROPN
inlawrev-2695	290	5	gain	gain	NOUN
inlawrev-2695	290	6	income	income	NOUN
inlawrev-2695	290	7	is	be	AUX
inlawrev-2695	290	8	still	still	ADV
inlawrev-2695	290	9	distinct	distinct	ADJ
inlawrev-2695	290	10	from	from	ADP
inlawrev-2695	290	11	ordinary	ordinary	ADJ
inlawrev-2695	290	12	income	income	NOUN
inlawrev-2695	290	13	even	even	ADV
inlawrev-2695	290	14	after	after	SCONJ
inlawrev-2695	290	15	the	the	DET
inlawrev-2695	290	16	tax	tax	NOUN
inlawrev-2695	290	17	reform	reform	PROPN
inlawrev-2695	290	18	act	act	NOUN
inlawrev-2695	290	19	of	of	ADP
inlawrev-2695	290	20	1986	1986	NUM
inlawrev-2695	290	21	became	become	VERB
inlawrev-2695	290	22	effective	effective	ADJ
inlawrev-2695	290	23	because	because	SCONJ
inlawrev-2695	290	24	capital	capital	NOUN
inlawrev-2695	290	25	losses	loss	NOUN
inlawrev-2695	290	26	are	be	AUX
inlawrev-2695	290	27	deductible	deductible	ADJ
inlawrev-2695	290	28	only	only	ADV
inlawrev-2695	290	29	to	to	ADP
inlawrev-2695	290	30	the	the	DET
inlawrev-2695	290	31	extent	extent	NOUN
inlawrev-2695	290	32	of	of	ADP
inlawrev-2695	290	33	capital	capital	NOUN
inlawrev-2695	290	34	gain	gain	NOUN
inlawrev-2695	290	35	income	income	NOUN
inlawrev-2695	290	36	plus	plus	CCONJ
inlawrev-2695	290	37	$	$	SYM
inlawrev-2695	290	38	3000	3000	NUM
inlawrev-2695	290	39	of	of	ADP
inlawrev-2695	290	40	ordinary	ordinary	ADJ
inlawrev-2695	290	41	income	income	NOUN
inlawrev-2695	290	42	.	.	PUNCT
inlawrev-2695	291	1	see	see	VERB
inlawrev-2695	291	2	i.r.c	i.r.c	NOUN
inlawrev-2695	291	3	.	.	PUNCT
inlawrev-2695	292	1	§	§	PROPN
inlawrev-2695	292	2	1211(b	1211(b	NUM
inlawrev-2695	292	3	)	)	PUNCT
inlawrev-2695	292	4	(	(	PUNCT
inlawrev-2695	292	5	1982	1982	NUM
inlawrev-2695	292	6	)	)	PUNCT
inlawrev-2695	292	7	.	.	PUNCT
inlawrev-2695	293	1	71	71	NUM
inlawrev-2695	293	2	gen	gen	PROPN
inlawrev-2695	293	3	.	.	PROPN
inlawrev-2695	293	4	couns	couns	PROPN
inlawrev-2695	293	5	.	.	PUNCT
inlawrev-2695	294	1	mem	mem	PROPN
inlawrev-2695	294	2	.	.	X
inlawrev-2695	295	1	36,355	36,355	NUM
inlawrev-2695	295	2	(	(	PUNCT
inlawrev-2695	295	3	aug	aug	PROPN
inlawrev-2695	295	4	.	.	PROPN
inlawrev-2695	295	5	4	4	NUM
inlawrev-2695	295	6	,	,	PUNCT
inlawrev-2695	295	7	1975	1975	NUM
inlawrev-2695	295	8	)	)	PUNCT
inlawrev-2695	295	9	.	.	PUNCT
inlawrev-2695	296	1	1987	1987	NUM
inlawrev-2695	296	2	]	]	PUNCT
inlawrev-2695	296	3	gift	gift	NOUN
inlawrev-2695	296	4	tax	tax	NOUN
inlawrev-2695	296	5	trap	trap	NOUN
inlawrev-2695	296	6	689	689	NUM
inlawrev-2695	296	7	in	in	ADP
inlawrev-2695	296	8	short	short	ADJ
inlawrev-2695	296	9	,	,	PUNCT
inlawrev-2695	296	10	the	the	DET
inlawrev-2695	296	11	irs	irs	PROPN
inlawrev-2695	296	12	asserted	assert	VERB
inlawrev-2695	296	13	that	that	SCONJ
inlawrev-2695	296	14	section	section	NOUN
inlawrev-2695	296	15	483	483	PRON
inlawrev-2695	296	16	should	should	AUX
inlawrev-2695	296	17	apply	apply	VERB
inlawrev-2695	296	18	only	only	ADV
inlawrev-2695	296	19	for	for	ADP
inlawrev-2695	296	20	income	income	NOUN
inlawrev-2695	296	21	and	and	CCONJ
inlawrev-2695	296	22	not	not	PART
inlawrev-2695	296	23	gift	gift	VERB
inlawrev-2695	296	24	tax	tax	NOUN
inlawrev-2695	296	25	purposes	purpose	NOUN
inlawrev-2695	296	26	.	.	PUNCT
inlawrev-2695	297	1	however	however	ADV
inlawrev-2695	297	2	,	,	PUNCT
inlawrev-2695	297	3	the	the	DET
inlawrev-2695	297	4	irs	irs	PROPN
inlawrev-2695	297	5	contradicted	contradict	VERB
inlawrev-2695	297	6	itself	itself	PRON
inlawrev-2695	297	7	by	by	ADP
inlawrev-2695	297	8	asserting	assert	VERB
inlawrev-2695	297	9	that	that	SCONJ
inlawrev-2695	297	10	section	section	NOUN
inlawrev-2695	297	11	483	483	NUM
inlawrev-2695	297	12	applies	apply	VERB
inlawrev-2695	297	13	to	to	ADP
inlawrev-2695	297	14	the	the	DET
inlawrev-2695	297	15	entire	entire	ADJ
inlawrev-2695	297	16	code	code	NOUN
inlawrev-2695	297	17	while	while	SCONJ
inlawrev-2695	297	18	simultaneously	simultaneously	ADV
inlawrev-2695	297	19	arguing	argue	VERB
inlawrev-2695	297	20	that	that	SCONJ
inlawrev-2695	297	21	it	it	PRON
inlawrev-2695	297	22	applies	apply	VERB
inlawrev-2695	297	23	only	only	ADV
inlawrev-2695	297	24	to	to	ADP
inlawrev-2695	297	25	the	the	DET
inlawrev-2695	297	26	income	income	NOUN
inlawrev-2695	297	27	tax	tax	NOUN
inlawrev-2695	297	28	subtitle	subtitle	NOUN
inlawrev-2695	297	29	.	.	PUNCT
inlawrev-2695	298	1	the	the	DET
inlawrev-2695	298	2	irs	irs	PROPN
inlawrev-2695	298	3	also	also	ADV
inlawrev-2695	298	4	cited	cite	VERB
inlawrev-2695	298	5	blackburn	blackburn	PROPN
inlawrev-2695	298	6	v.	v.	ADP
inlawrev-2695	298	7	commissioner12	commissioner12	NOUN
inlawrev-2695	298	8	in	in	ADP
inlawrev-2695	298	9	gcm	gcm	PROPN
inlawrev-2695	298	10	36,355	36,355	NUM
inlawrev-2695	298	11	.	.	PUNCT
inlawrev-2695	299	1	in	in	ADP
inlawrev-2695	299	2	this	this	DET
inlawrev-2695	299	3	case	case	NOUN
inlawrev-2695	299	4	,	,	PUNCT
inlawrev-2695	299	5	the	the	DET
inlawrev-2695	299	6	taxpayer	taxpayer	NOUN
inlawrev-2695	299	7	sold	sell	VERB
inlawrev-2695	299	8	property	property	NOUN
inlawrev-2695	299	9	having	have	VERB
inlawrev-2695	299	10	a	a	DET
inlawrev-2695	299	11	fair	fair	ADJ
inlawrev-2695	299	12	market	market	NOUN
inlawrev-2695	299	13	value	value	NOUN
inlawrev-2695	299	14	of	of	ADP
inlawrev-2695	299	15	$	$	SYM
inlawrev-2695	299	16	245,000	245,000	NUM
inlawrev-2695	299	17	to	to	ADP
inlawrev-2695	299	18	related	related	ADJ
inlawrev-2695	299	19	parties	party	NOUN
inlawrev-2695	299	20	in	in	ADP
inlawrev-2695	299	21	exchange	exchange	NOUN
inlawrev-2695	299	22	for	for	ADP
inlawrev-2695	299	23	a	a	DET
inlawrev-2695	299	24	note	note	NOUN
inlawrev-2695	299	25	with	with	ADP
inlawrev-2695	299	26	a	a	DET
inlawrev-2695	299	27	face	face	NOUN
inlawrev-2695	299	28	amount	amount	NOUN
inlawrev-2695	299	29	of	of	ADP
inlawrev-2695	299	30	approximately	approximately	ADV
inlawrev-2695	299	31	$	$	SYM
inlawrev-2695	299	32	173,000	173,000	NUM
inlawrev-2695	299	33	.	.	PUNCT
inlawrev-2695	300	1	the	the	DET
inlawrev-2695	300	2	taxpayer	taxpayer	NOUN
inlawrev-2695	300	3	contended	contend	VERB
inlawrev-2695	300	4	that	that	SCONJ
inlawrev-2695	300	5	the	the	DET
inlawrev-2695	300	6	amount	amount	NOUN
inlawrev-2695	300	7	of	of	ADP
inlawrev-2695	300	8	the	the	DET
inlawrev-2695	300	9	gift	gift	NOUN
inlawrev-2695	300	10	was	be	AUX
inlawrev-2695	300	11	the	the	DET
inlawrev-2695	300	12	difference	difference	NOUN
inlawrev-2695	300	13	between	between	ADP
inlawrev-2695	300	14	the	the	DET
inlawrev-2695	300	15	fair	fair	ADJ
inlawrev-2695	300	16	market	market	NOUN
inlawrev-2695	300	17	value	value	NOUN
inlawrev-2695	300	18	of	of	ADP
inlawrev-2695	300	19	the	the	DET
inlawrev-2695	300	20	property	property	NOUN
inlawrev-2695	300	21	and	and	CCONJ
inlawrev-2695	300	22	the	the	DET
inlawrev-2695	300	23	face	face	NOUN
inlawrev-2695	300	24	amount	amount	NOUN
inlawrev-2695	300	25	of	of	ADP
inlawrev-2695	300	26	the	the	DET
inlawrev-2695	300	27	note	note	NOUN
inlawrev-2695	300	28	.	.	PUNCT
inlawrev-2695	301	1	the	the	DET
inlawrev-2695	301	2	note	note	NOUN
inlawrev-2695	301	3	bore	bear	VERB
inlawrev-2695	301	4	interest	interest	NOUN
inlawrev-2695	301	5	at	at	ADP
inlawrev-2695	301	6	a	a	DET
inlawrev-2695	301	7	rate	rate	NOUN
inlawrev-2695	301	8	of	of	ADP
inlawrev-2695	301	9	two	two	NUM
inlawrev-2695	301	10	and	and	CCONJ
inlawrev-2695	301	11	one	one	NUM
inlawrev-2695	301	12	-	-	PUNCT
inlawrev-2695	301	13	quarter	quarter	NOUN
inlawrev-2695	301	14	percent	percent	NOUN
inlawrev-2695	301	15	payable	payable	ADJ
inlawrev-2695	301	16	in	in	ADP
inlawrev-2695	301	17	monthly	monthly	ADJ
inlawrev-2695	301	18	installments	installment	NOUN
inlawrev-2695	301	19	of	of	ADP
inlawrev-2695	301	20	$	$	SYM
inlawrev-2695	301	21	600	600	NUM
inlawrev-2695	301	22	over	over	ADP
inlawrev-2695	301	23	a	a	DET
inlawrev-2695	301	24	period	period	NOUN
inlawrev-2695	301	25	of	of	ADP
inlawrev-2695	301	26	thirty	thirty	NUM
inlawrev-2695	301	27	-	-	PUNCT
inlawrev-2695	301	28	four	four	NUM
inlawrev-2695	301	29	years	year	NOUN
inlawrev-2695	301	30	and	and	CCONJ
inlawrev-2695	301	31	six	six	NUM
inlawrev-2695	301	32	months	month	NOUN
inlawrev-2695	301	33	.	.	PUNCT
inlawrev-2695	302	1	similarly	similarly	ADV
inlawrev-2695	302	2	to	to	ADP
inlawrev-2695	302	3	the	the	DET
inlawrev-2695	302	4	way	way	NOUN
inlawrev-2695	302	5	unstated	unstated	ADJ
inlawrev-2695	302	6	interest	interest	NOUN
inlawrev-2695	302	7	is	be	AUX
inlawrev-2695	302	8	computed	compute	VERB
inlawrev-2695	302	9	under	under	ADP
inlawrev-2695	302	10	section	section	NOUN
inlawrev-2695	302	11	483	483	NUM
inlawrev-2695	302	12	,	,	PUNCT
inlawrev-2695	302	13	the	the	DET
inlawrev-2695	302	14	irs	irs	PROPN
inlawrev-2695	302	15	discounted	discount	VERB
inlawrev-2695	302	16	the	the	DET
inlawrev-2695	302	17	note	note	NOUN
inlawrev-2695	302	18	at	at	ADP
inlawrev-2695	302	19	a	a	DET
inlawrev-2695	302	20	four	four	NUM
inlawrev-2695	302	21	percent	percent	NOUN
inlawrev-2695	302	22	interest	interest	NOUN
inlawrev-2695	302	23	rate	rate	NOUN
inlawrev-2695	302	24	(	(	PUNCT
inlawrev-2695	302	25	the	the	DET
inlawrev-2695	302	26	usual	usual	ADJ
inlawrev-2695	302	27	rate	rate	NOUN
inlawrev-2695	302	28	of	of	ADP
inlawrev-2695	302	29	interest	interest	NOUN
inlawrev-2695	302	30	charged	charge	VERB
inlawrev-2695	302	31	on	on	ADP
inlawrev-2695	302	32	such	such	ADJ
inlawrev-2695	302	33	transactions	transaction	NOUN
inlawrev-2695	302	34	at	at	ADP
inlawrev-2695	302	35	that	that	DET
inlawrev-2695	302	36	time	time	NOUN
inlawrev-2695	302	37	)	)	PUNCT
inlawrev-2695	302	38	to	to	PART
inlawrev-2695	302	39	determine	determine	VERB
inlawrev-2695	302	40	the	the	DET
inlawrev-2695	302	41	value	value	NOUN
inlawrev-2695	302	42	of	of	ADP
inlawrev-2695	302	43	the	the	DET
inlawrev-2695	302	44	consideration	consideration	NOUN
inlawrev-2695	302	45	,	,	PUNCT
inlawrev-2695	302	46	which	which	PRON
inlawrev-2695	302	47	turned	turn	VERB
inlawrev-2695	302	48	out	out	ADP
inlawrev-2695	302	49	to	to	PART
inlawrev-2695	302	50	be	be	AUX
inlawrev-2695	302	51	approximately	approximately	ADV
inlawrev-2695	302	52	$	$	SYM
inlawrev-2695	302	53	135,000	135,000	NUM
inlawrev-2695	302	54	.	.	PUNCT
inlawrev-2695	303	1	the	the	DET
inlawrev-2695	303	2	irs	irs	PROPN
inlawrev-2695	303	3	therefore	therefore	ADV
inlawrev-2695	303	4	computed	compute	VERB
inlawrev-2695	303	5	the	the	DET
inlawrev-2695	303	6	gift	gift	NOUN
inlawrev-2695	303	7	to	to	PART
inlawrev-2695	303	8	be	be	AUX
inlawrev-2695	303	9	the	the	DET
inlawrev-2695	303	10	difference	difference	NOUN
inlawrev-2695	303	11	between	between	ADP
inlawrev-2695	303	12	$	$	SYM
inlawrev-2695	303	13	245,000	245,000	NUM
inlawrev-2695	303	14	and	and	CCONJ
inlawrev-2695	303	15	$	$	SYM
inlawrev-2695	303	16	135,000	135,000	NUM
inlawrev-2695	303	17	instead	instead	ADV
inlawrev-2695	303	18	of	of	ADP
inlawrev-2695	303	19	$	$	SYM
inlawrev-2695	303	20	245,000	245,000	NUM
inlawrev-2695	303	21	and	and	CCONJ
inlawrev-2695	303	22	$	$	SYM
inlawrev-2695	303	23	173,000	173,000	NUM
inlawrev-2695	303	24	,	,	PUNCT
inlawrev-2695	303	25	as	as	SCONJ
inlawrev-2695	303	26	the	the	DET
inlawrev-2695	303	27	taxpayer	taxpayer	NOUN
inlawrev-2695	303	28	contended	contend	VERB
inlawrev-2695	303	29	.	.	PUNCT
inlawrev-2695	304	1	in	in	ADP
inlawrev-2695	304	2	other	other	ADJ
inlawrev-2695	304	3	words	word	NOUN
inlawrev-2695	304	4	,	,	PUNCT
inlawrev-2695	304	5	the	the	DET
inlawrev-2695	304	6	difference	difference	NOUN
inlawrev-2695	304	7	in	in	ADP
inlawrev-2695	304	8	the	the	DET
inlawrev-2695	304	9	present	present	ADJ
inlawrev-2695	304	10	value	value	NOUN
inlawrev-2695	304	11	of	of	ADP
inlawrev-2695	304	12	the	the	DET
inlawrev-2695	304	13	note	note	NOUN
inlawrev-2695	304	14	using	use	VERB
inlawrev-2695	304	15	a	a	DET
inlawrev-2695	304	16	two	two	NUM
inlawrev-2695	304	17	and	and	CCONJ
inlawrev-2695	304	18	one	one	NUM
inlawrev-2695	304	19	-	-	PUNCT
inlawrev-2695	304	20	quarter	quarter	NOUN
inlawrev-2695	304	21	percent	percent	NOUN
inlawrev-2695	304	22	interest	interest	NOUN
inlawrev-2695	304	23	rate	rate	NOUN
inlawrev-2695	304	24	and	and	CCONJ
inlawrev-2695	304	25	a	a	DET
inlawrev-2695	304	26	four	four	NUM
inlawrev-2695	304	27	percent	percent	NOUN
inlawrev-2695	304	28	interest	interest	NOUN
inlawrev-2695	304	29	rate	rate	NOUN
inlawrev-2695	304	30	amounted	amount	VERB
inlawrev-2695	304	31	to	to	ADP
inlawrev-2695	304	32	a	a	DET
inlawrev-2695	304	33	$	$	SYM
inlawrev-2695	304	34	38,000	38,000	NUM
inlawrev-2695	304	35	[	[	SYM
inlawrev-2695	304	36	$	$	SYM
inlawrev-2695	304	37	173,000	173,000	NUM
inlawrev-2695	304	38	$	$	SYM
inlawrev-2695	304	39	135,000	135,000	NUM
inlawrev-2695	304	40	]	]	PUNCT
inlawrev-2695	304	41	increase	increase	NOUN
inlawrev-2695	304	42	in	in	ADP
inlawrev-2695	304	43	the	the	DET
inlawrev-2695	304	44	taxable	taxable	ADJ
inlawrev-2695	304	45	gift	gift	NOUN
inlawrev-2695	304	46	.	.	PUNCT
inlawrev-2695	305	1	the	the	DET
inlawrev-2695	305	2	united	united	PROPN
inlawrev-2695	305	3	states	states	PROPN
inlawrev-2695	305	4	tax	tax	NOUN
inlawrev-2695	305	5	court	court	NOUN
inlawrev-2695	305	6	held	hold	VERB
inlawrev-2695	305	7	for	for	ADP
inlawrev-2695	305	8	the	the	DET
inlawrev-2695	305	9	irs.73	irs.73	ADJ
inlawrev-2695	305	10	thus	thus	ADV
inlawrev-2695	305	11	,	,	PUNCT
inlawrev-2695	305	12	the	the	DET
inlawrev-2695	305	13	irs	irs	PROPN
inlawrev-2695	305	14	asserted	assert	VERB
inlawrev-2695	305	15	in	in	ADP
inlawrev-2695	305	16	this	this	DET
inlawrev-2695	305	17	gcm	gcm	NOUN
inlawrev-2695	305	18	that	that	SCONJ
inlawrev-2695	305	19	market	market	NOUN
inlawrev-2695	305	20	interest	interest	NOUN
inlawrev-2695	305	21	rates	rate	NOUN
inlawrev-2695	305	22	are	be	AUX
inlawrev-2695	305	23	to	to	PART
inlawrev-2695	305	24	be	be	AUX
inlawrev-2695	305	25	used	use	VERB
inlawrev-2695	305	26	in	in	ADP
inlawrev-2695	305	27	determining	determine	VERB
inlawrev-2695	305	28	the	the	DET
inlawrev-2695	305	29	gift	gift	NOUN
inlawrev-2695	305	30	tax	tax	NOUN
inlawrev-2695	305	31	consequences	consequence	NOUN
inlawrev-2695	305	32	of	of	ADP
inlawrev-2695	305	33	deferred	defer	VERB
inlawrev-2695	305	34	sales	sale	NOUN
inlawrev-2695	305	35	transactions	transaction	NOUN
inlawrev-2695	305	36	as	as	SCONJ
inlawrev-2695	305	37	they	they	PRON
inlawrev-2695	305	38	were	be	AUX
inlawrev-2695	305	39	in	in	ADP
inlawrev-2695	305	40	blackburn	blackburn	NOUN
inlawrev-2695	305	41	.	.	PUNCT
inlawrev-2695	306	1	1a	1a	PROPN
inlawrev-2695	307	1	the	the	DET
inlawrev-2695	307	2	blackburn	blackburn	PROPN
inlawrev-2695	307	3	case	case	NOUN
inlawrev-2695	307	4	was	be	AUX
inlawrev-2695	307	5	decided	decide	VERB
inlawrev-2695	307	6	in	in	ADP
inlawrev-2695	307	7	1953	1953	NUM
inlawrev-2695	307	8	;	;	PUNCT
inlawrev-2695	307	9	section	section	NOUN
inlawrev-2695	307	10	483	483	NUM
inlawrev-2695	307	11	was	be	AUX
inlawrev-2695	307	12	not	not	PART
inlawrev-2695	307	13	promulgated	promulgate	VERB
inlawrev-2695	307	14	until	until	ADP
inlawrev-2695	307	15	1964	1964	NUM
inlawrev-2695	307	16	.	.	PUNCT
inlawrev-2695	308	1	75	75	NUM
inlawrev-2695	308	2	in	in	ADP
inlawrev-2695	308	3	1953	1953	NUM
inlawrev-2695	308	4	,	,	PUNCT
inlawrev-2695	308	5	there	there	PRON
inlawrev-2695	308	6	was	be	VERB
inlawrev-2695	308	7	no	no	DET
inlawrev-2695	308	8	section	section	NOUN
inlawrev-2695	308	9	483	483	NUM
inlawrev-2695	308	10	rate	rate	NOUN
inlawrev-2695	308	11	that	that	PRON
inlawrev-2695	308	12	could	could	AUX
inlawrev-2695	308	13	have	have	AUX
inlawrev-2695	308	14	been	be	AUX
inlawrev-2695	308	15	imputed	impute	VERB
inlawrev-2695	308	16	.	.	PUNCT
inlawrev-2695	309	1	therefore	therefore	ADV
inlawrev-2695	309	2	,	,	PUNCT
inlawrev-2695	309	3	blackburn	blackburn	NOUN
inlawrev-2695	309	4	should	should	AUX
inlawrev-2695	309	5	not	not	PART
inlawrev-2695	309	6	be	be	AUX
inlawrev-2695	309	7	determinative	determinative	ADJ
inlawrev-2695	309	8	of	of	ADP
inlawrev-2695	309	9	the	the	DET
inlawrev-2695	309	10	issue	issue	NOUN
inlawrev-2695	309	11	presented	present	VERB
inlawrev-2695	309	12	in	in	ADP
inlawrev-2695	309	13	ballard	ballard	PROPN
inlawrev-2695	309	14	.	.	PUNCT
inlawrev-2695	310	1	however	however	ADV
inlawrev-2695	310	2	the	the	DET
inlawrev-2695	310	3	court	court	NOUN
inlawrev-2695	310	4	in	in	ADP
inlawrev-2695	310	5	ballard	ballard	PROPN
inlawrev-2695	310	6	relied	rely	VERB
inlawrev-2695	310	7	heavily	heavily	ADV
inlawrev-2695	310	8	on	on	ADP
inlawrev-2695	310	9	blackburn	blackburn	NOUN
inlawrev-2695	310	10	,	,	PUNCT
inlawrev-2695	310	11	asserting	assert	VERB
inlawrev-2695	310	12	that	that	SCONJ
inlawrev-2695	310	13	the	the	DET
inlawrev-2695	310	14	basic	basic	ADJ
inlawrev-2695	310	15	valuation	valuation	NOUN
inlawrev-2695	310	16	principle	principle	NOUN
inlawrev-2695	310	17	followed	follow	VERB
inlawrev-2695	310	18	in	in	ADP
inlawrev-2695	310	19	blackburn	blackburn	NOUN
inlawrev-2695	310	20	was	be	AUX
inlawrev-2695	310	21	not	not	PART
inlawrev-2695	310	22	affected	affect	VERB
inlawrev-2695	310	23	by	by	ADP
inlawrev-2695	310	24	section	section	NOUN
inlawrev-2695	310	25	483	483	NUM
inlawrev-2695	310	26	.	.	PUNCT
inlawrev-2695	311	1	76	76	NUM
inlawrev-2695	312	1	the	the	DET
inlawrev-2695	312	2	court	court	NOUN
inlawrev-2695	312	3	noted	note	VERB
inlawrev-2695	312	4	that	that	SCONJ
inlawrev-2695	312	5	if	if	SCONJ
inlawrev-2695	312	6	valuation	valuation	NOUN
inlawrev-2695	312	7	of	of	ADP
inlawrev-2695	312	8	a	a	DET
inlawrev-2695	312	9	note	note	NOUN
inlawrev-2695	312	10	for	for	ADP
inlawrev-2695	312	11	gift	gift	NOUN
inlawrev-2695	312	12	tax	tax	NOUN
inlawrev-2695	312	13	purposes	purpose	NOUN
inlawrev-2695	312	14	could	could	AUX
inlawrev-2695	312	15	be	be	AUX
inlawrev-2695	312	16	accomplished	accomplish	VERB
inlawrev-2695	312	17	using	use	VERB
inlawrev-2695	312	18	section	section	NOUN
inlawrev-2695	312	19	483	483	NUM
inlawrev-2695	312	20	instead	instead	ADV
inlawrev-2695	312	21	of	of	ADP
inlawrev-2695	312	22	market	market	NOUN
inlawrev-2695	312	23	interest	interest	NOUN
inlawrev-2695	312	24	rates	rate	NOUN
inlawrev-2695	312	25	,	,	PUNCT
inlawrev-2695	312	26	then	then	ADV
inlawrev-2695	312	27	congress	congress	PROPN
inlawrev-2695	312	28	specifically	specifically	ADV
inlawrev-2695	312	29	would	would	AUX
inlawrev-2695	312	30	have	have	AUX
inlawrev-2695	312	31	mentioned	mention	VERB
inlawrev-2695	312	32	such	such	DET
inlawrev-2695	312	33	a	a	DET
inlawrev-2695	312	34	use	use	NOUN
inlawrev-2695	312	35	in	in	ADP
inlawrev-2695	312	36	the	the	DET
inlawrev-2695	312	37	legislative	legislative	ADJ
inlawrev-2695	312	38	history	history	NOUN
inlawrev-2695	312	39	to	to	PART
inlawrev-2695	312	40	section	section	VERB
inlawrev-2695	312	41	483.77	483.77	NUM
inlawrev-2695	312	42	however	however	ADV
inlawrev-2695	312	43	,	,	PUNCT
inlawrev-2695	312	44	congress	congress	PROPN
inlawrev-2695	312	45	may	may	AUX
inlawrev-2695	312	46	not	not	PART
inlawrev-2695	312	47	have	have	AUX
inlawrev-2695	312	48	anticipated	anticipate	VERB
inlawrev-2695	312	49	such	such	DET
inlawrev-2695	312	50	a	a	DET
inlawrev-2695	312	51	problem	problem	NOUN
inlawrev-2695	312	52	.	.	PUNCT
inlawrev-2695	313	1	what	what	PRON
inlawrev-2695	313	2	congress	congress	PROPN
inlawrev-2695	313	3	did	do	AUX
inlawrev-2695	313	4	anticipate	anticipate	VERB
inlawrev-2695	313	5	was	be	AUX
inlawrev-2695	313	6	that	that	SCONJ
inlawrev-2695	313	7	the	the	DET
inlawrev-2695	313	8	rate	rate	NOUN
inlawrev-2695	313	9	under	under	ADP
inlawrev-2695	313	10	section	section	NOUN
inlawrev-2695	313	11	483	483	NUM
inlawrev-2695	313	12	would	would	AUX
inlawrev-2695	313	13	"	"	PUNCT
inlawrev-2695	313	14	reflect	reflect	VERB
inlawrev-2695	313	15	the	the	DET
inlawrev-2695	313	16	going	go	VERB
inlawrev-2695	313	17	rate	rate	NOUN
inlawrev-2695	313	18	of	of	ADP
inlawrev-2695	313	19	interest	interest	NOUN
inlawrev-2695	313	20	.	.	PUNCT
inlawrev-2695	313	21	"	"	PUNCT
inlawrev-2695	314	1	78	78	NUM
inlawrev-2695	314	2	7220	7220	NUM
inlawrev-2695	314	3	t.c	t.c	NOUN
inlawrev-2695	314	4	.	.	PROPN
inlawrev-2695	314	5	204	204	NUM
inlawrev-2695	314	6	(	(	PUNCT
inlawrev-2695	314	7	1953	1953	NUM
inlawrev-2695	314	8	)	)	PUNCT
inlawrev-2695	314	9	.	.	PUNCT
inlawrev-2695	315	1	13	13	NUM
inlawrev-2695	316	1	i	i	PRON
inlawrev-2695	316	2	d.	d.	PROPN
inlawrev-2695	316	3	at	at	ADP
inlawrev-2695	316	4	207	207	NUM
inlawrev-2695	316	5	.	.	PUNCT
inlawrev-2695	317	1	74gen	74gen	X
inlawrev-2695	317	2	.	.	PUNCT
inlawrev-2695	318	1	couns	coun	NOUN
inlawrev-2695	318	2	.	.	PUNCT
inlawrev-2695	319	1	mem	mem	PROPN
inlawrev-2695	319	2	.	.	X
inlawrev-2695	320	1	36,355	36,355	NUM
inlawrev-2695	320	2	(	(	PUNCT
inlawrev-2695	320	3	aug	aug	PROPN
inlawrev-2695	320	4	.	.	PROPN
inlawrev-2695	320	5	4	4	NUM
inlawrev-2695	320	6	,	,	PUNCT
inlawrev-2695	320	7	1975	1975	NUM
inlawrev-2695	320	8	)	)	PUNCT
inlawrev-2695	320	9	.	.	PUNCT
inlawrev-2695	321	1	75see	75see	PROPN
inlawrev-2695	321	2	revenue	revenue	NOUN
inlawrev-2695	321	3	act	act	NOUN
inlawrev-2695	321	4	of	of	ADP
inlawrev-2695	321	5	1964	1964	NUM
inlawrev-2695	321	6	,	,	PUNCT
inlawrev-2695	321	7	pub	pub	NOUN
inlawrev-2695	321	8	.	.	PUNCT
inlawrev-2695	322	1	l.	l.	PROPN
inlawrev-2695	322	2	no	no	INTJ
inlawrev-2695	322	3	.	.	PROPN
inlawrev-2695	323	1	88	88	NUM
inlawrev-2695	323	2	-	-	SYM
inlawrev-2695	323	3	272	272	NUM
inlawrev-2695	323	4	,	,	PUNCT
inlawrev-2695	323	5	§	§	PROPN
inlawrev-2695	323	6	224	224	NUM
inlawrev-2695	323	7	,	,	PUNCT
inlawrev-2695	323	8	78	78	NUM
inlawrev-2695	323	9	stat	stat	NOUN
inlawrev-2695	323	10	.	.	PUNCT
inlawrev-2695	324	1	19	19	NUM
inlawrev-2695	324	2	,	,	PUNCT
inlawrev-2695	324	3	77	77	NUM
inlawrev-2695	324	4	-	-	SYM
inlawrev-2695	324	5	78	78	NUM
inlawrev-2695	324	6	.	.	PUNCT
inlawrev-2695	325	1	7653	7653	NUM
inlawrev-2695	325	2	t.c.m	t.c.m	NOUN
inlawrev-2695	325	3	.	.	PUNCT
inlawrev-2695	326	1	(	(	PUNCT
inlawrev-2695	326	2	cch	cch	NOUN
inlawrev-2695	326	3	)	)	PUNCT
inlawrev-2695	326	4	323	323	NUM
inlawrev-2695	326	5	,	,	PUNCT
inlawrev-2695	326	6	326	326	NUM
inlawrev-2695	326	7	-	-	SYM
inlawrev-2695	326	8	27	27	NUM
inlawrev-2695	326	9	(	(	PUNCT
inlawrev-2695	326	10	1987	1987	NUM
inlawrev-2695	326	11	)	)	PUNCT
inlawrev-2695	326	12	.	.	PUNCT
inlawrev-2695	327	1	11	11	NUM
inlawrev-2695	328	1	i	i	PRON
inlawrev-2695	328	2	d.	d.	VERB
inlawrev-2695	328	3	at	at	ADP
inlawrev-2695	328	4	327	327	NUM
inlawrev-2695	328	5	.	.	PUNCT
inlawrev-2695	329	1	78h.r	78h.r	NUM
inlawrev-2695	329	2	.	.	PUNCT
inlawrev-2695	330	1	rep	rep	PROPN
inlawrev-2695	330	2	.	.	PROPN
inlawrev-2695	330	3	no	no	INTJ
inlawrev-2695	330	4	.	.	PUNCT
inlawrev-2695	331	1	749	749	NUM
inlawrev-2695	331	2	,	,	PUNCT
inlawrev-2695	331	3	supra	supra	PROPN
inlawrev-2695	331	4	note	note	NOUN
inlawrev-2695	331	5	4	4	NUM
inlawrev-2695	331	6	,	,	PUNCT
inlawrev-2695	331	7	at	at	ADP
inlawrev-2695	331	8	1381	1381	NUM
inlawrev-2695	331	9	;	;	PUNCT
inlawrev-2695	332	1	s.	s.	PROPN
inlawrev-2695	332	2	rep	rep	PROPN
inlawrev-2695	332	3	.	.	PROPN
inlawrev-2695	333	1	no	no	PROPN
inlawrev-2695	334	1	.	.	NOUN
inlawrev-2695	334	2	830	830	NUM
inlawrev-2695	334	3	,	,	PUNCT
inlawrev-2695	334	4	supra	supra	NOUN
inlawrev-2695	334	5	note	note	NOUN
inlawrev-2695	334	6	4	4	NUM
inlawrev-2695	334	7	,	,	PUNCT
inlawrev-2695	334	8	at	at	ADP
inlawrev-2695	334	9	1775	1775	NUM
inlawrev-2695	334	10	.	.	PUNCT
inlawrev-2695	335	1	see	see	VERB
inlawrev-2695	335	2	infra	infra	NOUN
inlawrev-2695	335	3	text	text	NOUN
inlawrev-2695	335	4	accompanying	accompanying	ADJ
inlawrev-2695	335	5	notes	note	NOUN
inlawrev-2695	335	6	147	147	NUM
inlawrev-2695	335	7	-	-	SYM
inlawrev-2695	335	8	48	48	NUM
inlawrev-2695	335	9	.	.	PUNCT
inlawrev-2695	336	1	690	690	NUM
inlawrev-2695	336	2	indiana	indiana	PROPN
inlawrev-2695	336	3	law	law	PROPN
inlawrev-2695	336	4	review	review	NOUN
inlawrev-2695	336	5	[	[	X
inlawrev-2695	336	6	vol	vol	NOUN
inlawrev-2695	336	7	.	.	PUNCT
inlawrev-2695	336	8	20:679	20:679	NUM
inlawrev-2695	337	1	the	the	DET
inlawrev-2695	337	2	controversy	controversy	NOUN
inlawrev-2695	337	3	in	in	ADP
inlawrev-2695	337	4	ballard	ballard	PROPN
inlawrev-2695	337	5	arose	arise	VERB
inlawrev-2695	337	6	only	only	ADV
inlawrev-2695	337	7	because	because	SCONJ
inlawrev-2695	337	8	of	of	ADP
inlawrev-2695	337	9	the	the	DET
inlawrev-2695	337	10	eventual	eventual	ADJ
inlawrev-2695	337	11	discrepancy	discrepancy	NOUN
inlawrev-2695	337	12	between	between	ADP
inlawrev-2695	337	13	section	section	NOUN
inlawrev-2695	337	14	483	483	NUM
inlawrev-2695	337	15	and	and	CCONJ
inlawrev-2695	337	16	market	market	NOUN
inlawrev-2695	337	17	interest	interest	NOUN
inlawrev-2695	337	18	rates	rate	NOUN
inlawrev-2695	337	19	.	.	PUNCT
inlawrev-2695	338	1	furthermore	furthermore	ADV
inlawrev-2695	338	2	,	,	PUNCT
inlawrev-2695	338	3	while	while	SCONJ
inlawrev-2695	338	4	congress	congress	PROPN
inlawrev-2695	338	5	may	may	AUX
inlawrev-2695	338	6	not	not	PART
inlawrev-2695	338	7	have	have	AUX
inlawrev-2695	338	8	mentioned	mention	VERB
inlawrev-2695	338	9	specifically	specifically	ADV
inlawrev-2695	338	10	the	the	DET
inlawrev-2695	338	11	use	use	NOUN
inlawrev-2695	338	12	of	of	ADP
inlawrev-2695	338	13	section	section	NOUN
inlawrev-2695	338	14	483	483	NUM
inlawrev-2695	338	15	for	for	ADP
inlawrev-2695	338	16	gift	gift	NOUN
inlawrev-2695	338	17	tax	tax	NOUN
inlawrev-2695	338	18	valuation	valuation	NOUN
inlawrev-2695	338	19	purposes	purpose	NOUN
inlawrev-2695	338	20	in	in	ADP
inlawrev-2695	338	21	the	the	DET
inlawrev-2695	338	22	1964	1964	NUM
inlawrev-2695	338	23	legislative	legislative	ADJ
inlawrev-2695	338	24	history	history	NOUN
inlawrev-2695	338	25	of	of	ADP
inlawrev-2695	338	26	the	the	DET
inlawrev-2695	338	27	section	section	NOUN
inlawrev-2695	338	28	,	,	PUNCT
inlawrev-2695	338	29	congress	congress	PROPN
inlawrev-2695	338	30	did	do	AUX
inlawrev-2695	338	31	suggest	suggest	VERB
inlawrev-2695	338	32	the	the	DET
inlawrev-2695	338	33	use	use	NOUN
inlawrev-2695	338	34	of	of	ADP
inlawrev-2695	338	35	section	section	NOUN
inlawrev-2695	338	36	483	483	NUM
inlawrev-2695	338	37	for	for	ADP
inlawrev-2695	338	38	valuation	valuation	NOUN
inlawrev-2695	338	39	purposes	purpose	NOUN
inlawrev-2695	338	40	in	in	ADP
inlawrev-2695	338	41	the	the	DET
inlawrev-2695	338	42	1981	1981	NUM
inlawrev-2695	338	43	legislative	legislative	ADJ
inlawrev-2695	338	44	history	history	NOUN
inlawrev-2695	338	45	of	of	ADP
inlawrev-2695	338	46	the	the	DET
inlawrev-2695	338	47	section	section	NOUN
inlawrev-2695	338	48	.	.	PUNCT
inlawrev-2695	339	1	79	79	NUM
inlawrev-2695	340	1	the	the	DET
inlawrev-2695	340	2	irs	irs	PROPN
inlawrev-2695	340	3	specifically	specifically	ADV
inlawrev-2695	340	4	addressed	address	VERB
inlawrev-2695	340	5	the	the	DET
inlawrev-2695	340	6	issue	issue	NOUN
inlawrev-2695	340	7	of	of	ADP
inlawrev-2695	340	8	the	the	DET
inlawrev-2695	340	9	section	section	NOUN
inlawrev-2695	340	10	483	483	NUM
inlawrev-2695	340	11	rate	rate	NOUN
inlawrev-2695	340	12	of	of	ADP
inlawrev-2695	340	13	interest	interest	NOUN
inlawrev-2695	340	14	also	also	ADV
inlawrev-2695	340	15	being	be	AUX
inlawrev-2695	340	16	a	a	DET
inlawrev-2695	340	17	"	"	PUNCT
inlawrev-2695	340	18	safe	safe	ADJ
inlawrev-2695	340	19	-	-	PUNCT
inlawrev-2695	340	20	harbor	harbor	NOUN
inlawrev-2695	340	21	"	"	PUNCT
inlawrev-2695	340	22	rate	rate	NOUN
inlawrev-2695	340	23	of	of	ADP
inlawrev-2695	340	24	interest	interest	NOUN
inlawrev-2695	340	25	for	for	ADP
inlawrev-2695	340	26	purposes	purpose	NOUN
inlawrev-2695	340	27	of	of	ADP
inlawrev-2695	340	28	the	the	DET
inlawrev-2695	340	29	gift	gift	NOUN
inlawrev-2695	340	30	tax	tax	NOUN
inlawrev-2695	340	31	subtitle	subtitle	NOUN
inlawrev-2695	340	32	in	in	ADP
inlawrev-2695	340	33	another	another	DET
inlawrev-2695	340	34	internally	internally	ADV
inlawrev-2695	340	35	created	create	VERB
inlawrev-2695	340	36	document	document	NOUN
inlawrev-2695	340	37	—	—	PUNCT
inlawrev-2695	340	38	private	private	ADJ
inlawrev-2695	340	39	letter	letter	NOUN
inlawrev-2695	340	40	ruling	ruling	NOUN
inlawrev-2695	340	41	(	(	PUNCT
inlawrev-2695	340	42	plr	plr	NOUN
inlawrev-2695	340	43	)	)	PUNCT
inlawrev-2695	340	44	77	77	NUM
inlawrev-2695	340	45	-	-	SYM
inlawrev-2695	340	46	46	46	NUM
inlawrev-2695	340	47	-	-	PUNCT
inlawrev-2695	340	48	002	002	NUM
inlawrev-2695	340	49	.	.	NOUN
inlawrev-2695	340	50	80	80	NUM
inlawrev-2695	341	1	the	the	DET
inlawrev-2695	341	2	irs	irs	PROPN
inlawrev-2695	341	3	adopted	adopt	VERB
inlawrev-2695	341	4	a	a	DET
inlawrev-2695	341	5	similar	similar	ADJ
inlawrev-2695	341	6	stance	stance	NOUN
inlawrev-2695	341	7	in	in	ADP
inlawrev-2695	341	8	this	this	DET
inlawrev-2695	341	9	plr	plr	NOUN
inlawrev-2695	341	10	to	to	ADP
inlawrev-2695	341	11	that	that	PRON
inlawrev-2695	341	12	it	it	PRON
inlawrev-2695	341	13	had	have	AUX
inlawrev-2695	341	14	previously	previously	ADV
inlawrev-2695	341	15	taken	take	VERB
inlawrev-2695	341	16	in	in	ADP
inlawrev-2695	341	17	the	the	DET
inlawrev-2695	341	18	gcm.81	gcm.81	PROPN
inlawrev-2695	341	19	in	in	ADP
inlawrev-2695	341	20	this	this	DET
inlawrev-2695	341	21	plr	plr	NOUN
inlawrev-2695	341	22	,	,	PUNCT
inlawrev-2695	341	23	the	the	DET
inlawrev-2695	341	24	irs	irs	PROPN
inlawrev-2695	341	25	stated	state	VERB
inlawrev-2695	341	26	that	that	SCONJ
inlawrev-2695	341	27	the	the	DET
inlawrev-2695	341	28	"	"	PUNCT
inlawrev-2695	341	29	fair	fair	ADJ
inlawrev-2695	341	30	market	market	NOUN
inlawrev-2695	341	31	value	value	NOUN
inlawrev-2695	341	32	of	of	ADP
inlawrev-2695	341	33	property	property	NOUN
inlawrev-2695	341	34	is	be	AUX
inlawrev-2695	341	35	not	not	PART
inlawrev-2695	341	36	affected	affect	VERB
inlawrev-2695	341	37	by	by	ADP
inlawrev-2695	341	38	its	its	PRON
inlawrev-2695	341	39	designation	designation	NOUN
inlawrev-2695	341	40	for	for	ADP
inlawrev-2695	341	41	income	income	NOUN
inlawrev-2695	341	42	tax	tax	NOUN
inlawrev-2695	341	43	purposes	purpose	NOUN
inlawrev-2695	341	44	.	.	PUNCT
inlawrev-2695	342	1	"82	"82	PROPN
inlawrev-2695	343	1	in	in	ADP
inlawrev-2695	343	2	other	other	ADJ
inlawrev-2695	343	3	words	word	NOUN
inlawrev-2695	343	4	,	,	PUNCT
inlawrev-2695	343	5	the	the	DET
inlawrev-2695	343	6	designation	designation	NOUN
inlawrev-2695	343	7	of	of	ADP
inlawrev-2695	343	8	a	a	DET
inlawrev-2695	343	9	portion	portion	NOUN
inlawrev-2695	343	10	of	of	ADP
inlawrev-2695	343	11	the	the	DET
inlawrev-2695	343	12	payments	payment	NOUN
inlawrev-2695	343	13	as	as	ADP
inlawrev-2695	343	14	interest	interest	NOUN
inlawrev-2695	343	15	or	or	CCONJ
inlawrev-2695	343	16	principal	principal	NOUN
inlawrev-2695	343	17	under	under	ADP
inlawrev-2695	343	18	section	section	NOUN
inlawrev-2695	343	19	483	483	NUM
inlawrev-2695	343	20	is	be	AUX
inlawrev-2695	343	21	not	not	PART
inlawrev-2695	343	22	relevant	relevant	ADJ
inlawrev-2695	343	23	to	to	ADP
inlawrev-2695	343	24	the	the	DET
inlawrev-2695	343	25	determination	determination	NOUN
inlawrev-2695	343	26	of	of	ADP
inlawrev-2695	343	27	whether	whether	SCONJ
inlawrev-2695	343	28	a	a	DET
inlawrev-2695	343	29	gift	gift	NOUN
inlawrev-2695	343	30	was	be	AUX
inlawrev-2695	343	31	made	make	VERB
inlawrev-2695	343	32	for	for	ADP
inlawrev-2695	343	33	purposes	purpose	NOUN
inlawrev-2695	343	34	of	of	ADP
inlawrev-2695	343	35	the	the	DET
inlawrev-2695	343	36	gift	gift	NOUN
inlawrev-2695	343	37	tax	tax	NOUN
inlawrev-2695	343	38	subtitle	subtitle	NOUN
inlawrev-2695	343	39	.	.	PUNCT
inlawrev-2695	344	1	the	the	DET
inlawrev-2695	344	2	irs	irs	PROPN
inlawrev-2695	344	3	position	position	NOUN
inlawrev-2695	344	4	is	be	AUX
inlawrev-2695	344	5	that	that	SCONJ
inlawrev-2695	344	6	the	the	DET
inlawrev-2695	344	7	fair	fair	ADJ
inlawrev-2695	344	8	market	market	NOUN
inlawrev-2695	344	9	value	value	NOUN
inlawrev-2695	344	10	of	of	ADP
inlawrev-2695	344	11	the	the	DET
inlawrev-2695	344	12	consideration	consideration	NOUN
inlawrev-2695	344	13	received	receive	VERB
inlawrev-2695	344	14	by	by	ADP
inlawrev-2695	344	15	the	the	DET
inlawrev-2695	344	16	seller	seller	NOUN
inlawrev-2695	344	17	should	should	AUX
inlawrev-2695	344	18	always	always	ADV
inlawrev-2695	344	19	be	be	AUX
inlawrev-2695	344	20	determined	determine	VERB
inlawrev-2695	344	21	using	use	VERB
inlawrev-2695	344	22	market	market	NOUN
inlawrev-2695	344	23	interest	interest	NOUN
inlawrev-2695	344	24	rates	rate	NOUN
inlawrev-2695	344	25	for	for	ADP
inlawrev-2695	344	26	gift	gift	NOUN
inlawrev-2695	344	27	tax	tax	NOUN
inlawrev-2695	344	28	purposes	purpose	NOUN
inlawrev-2695	344	29	.	.	PUNCT
inlawrev-2695	345	1	83	83	NUM
inlawrev-2695	345	2	section	section	NOUN
inlawrev-2695	345	3	483	483	NUM
inlawrev-2695	345	4	merely	merely	ADV
inlawrev-2695	345	5	mandates	mandate	VERB
inlawrev-2695	345	6	what	what	DET
inlawrev-2695	345	7	portion	portion	NOUN
inlawrev-2695	345	8	of	of	ADP
inlawrev-2695	345	9	the	the	DET
inlawrev-2695	345	10	payments	payment	NOUN
inlawrev-2695	345	11	is	be	AUX
inlawrev-2695	345	12	treated	treat	VERB
inlawrev-2695	345	13	as	as	ADP
inlawrev-2695	345	14	interest	interest	NOUN
inlawrev-2695	345	15	for	for	ADP
inlawrev-2695	345	16	income	income	NOUN
inlawrev-2695	345	17	tax	tax	NOUN
inlawrev-2695	345	18	purposes	purpose	NOUN
inlawrev-2695	345	19	.	.	PUNCT
inlawrev-2695	346	1	84	84	NUM
inlawrev-2695	346	2	it	it	PRON
inlawrev-2695	346	3	is	be	AUX
inlawrev-2695	346	4	section	section	NOUN
inlawrev-2695	346	5	25	25	NUM
inlawrev-2695	346	6	1285	1285	NUM
inlawrev-2695	346	7	and	and	CCONJ
inlawrev-2695	346	8	not	not	PART
inlawrev-2695	346	9	section	section	NOUN
inlawrev-2695	346	10	483	483	NUM
inlawrev-2695	346	11	,	,	PUNCT
inlawrev-2695	346	12	the	the	DET
inlawrev-2695	346	13	irs	irs	PROPN
inlawrev-2695	346	14	maintained	maintain	VERB
inlawrev-2695	346	15	,	,	PUNCT
inlawrev-2695	346	16	that	that	PRON
inlawrev-2695	346	17	determines	determine	VERB
inlawrev-2695	346	18	how	how	SCONJ
inlawrev-2695	346	19	large	large	ADJ
inlawrev-2695	346	20	the	the	DET
inlawrev-2695	346	21	total	total	ADJ
inlawrev-2695	346	22	payments	payment	NOUN
inlawrev-2695	346	23	must	must	AUX
inlawrev-2695	346	24	be	be	AUX
inlawrev-2695	346	25	regardless	regardless	ADV
inlawrev-2695	346	26	of	of	ADP
inlawrev-2695	346	27	what	what	DET
inlawrev-2695	346	28	portion	portion	NOUN
inlawrev-2695	346	29	of	of	ADP
inlawrev-2695	346	30	the	the	DET
inlawrev-2695	346	31	payments	payment	NOUN
inlawrev-2695	346	32	section	section	NOUN
inlawrev-2695	346	33	483	483	NUM
inlawrev-2695	346	34	designates	designate	NOUN
inlawrev-2695	346	35	as	as	ADP
inlawrev-2695	346	36	interest	interest	NOUN
inlawrev-2695	346	37	.	.	PUNCT
inlawrev-2695	347	1	86	86	NUM
inlawrev-2695	347	2	by	by	ADP
inlawrev-2695	347	3	1984	1984	NUM
inlawrev-2695	347	4	the	the	DET
inlawrev-2695	347	5	irs	irs	PROPN
inlawrev-2695	347	6	position	position	NOUN
inlawrev-2695	347	7	toward	toward	ADP
inlawrev-2695	347	8	section	section	NOUN
inlawrev-2695	347	9	483	483	NUM
inlawrev-2695	347	10	had	have	AUX
inlawrev-2695	347	11	changed	change	VERB
inlawrev-2695	347	12	as	as	SCONJ
inlawrev-2695	347	13	indicated	indicate	VERB
inlawrev-2695	347	14	in	in	ADP
inlawrev-2695	347	15	two	two	NUM
inlawrev-2695	347	16	more	more	ADV
inlawrev-2695	347	17	internally	internally	ADV
inlawrev-2695	347	18	created	create	VERB
inlawrev-2695	347	19	memoranda	memorandum	NOUN
inlawrev-2695	347	20	,	,	PUNCT
inlawrev-2695	347	21	which	which	PRON
inlawrev-2695	347	22	suggests	suggest	VERB
inlawrev-2695	347	23	the	the	DET
inlawrev-2695	347	24	weakness	weakness	NOUN
inlawrev-2695	347	25	of	of	ADP
inlawrev-2695	347	26	its	its	PRON
inlawrev-2695	347	27	position	position	NOUN
inlawrev-2695	347	28	in	in	ADP
inlawrev-2695	347	29	the	the	DET
inlawrev-2695	347	30	first	first	ADJ
inlawrev-2695	347	31	two	two	NUM
inlawrev-2695	347	32	memoranda	memorandum	NOUN
inlawrev-2695	347	33	.	.	PUNCT
inlawrev-2695	348	1	in	in	ADP
inlawrev-2695	348	2	technical	technical	ADJ
inlawrev-2695	348	3	advice	advice	NOUN
inlawrev-2695	348	4	memorandum	memorandum	NOUN
inlawrev-2695	348	5	(	(	PUNCT
inlawrev-2695	348	6	tam	tam	NOUN
inlawrev-2695	348	7	)	)	PUNCT
inlawrev-2695	348	8	85	85	NUM
inlawrev-2695	348	9	-	-	SYM
inlawrev-2695	348	10	05	05	NUM
inlawrev-2695	348	11	-	-	PUNCT
inlawrev-2695	348	12	005	005	NUM
inlawrev-2695	348	13	,	,	PUNCT
inlawrev-2695	348	14	87	87	NUM
inlawrev-2695	348	15	the	the	DET
inlawrev-2695	348	16	issue	issue	NOUN
inlawrev-2695	348	17	was	be	AUX
inlawrev-2695	348	18	whether	whether	SCONJ
inlawrev-2695	348	19	a	a	DET
inlawrev-2695	348	20	note	note	NOUN
inlawrev-2695	348	21	should	should	AUX
inlawrev-2695	348	22	be	be	AUX
inlawrev-2695	348	23	valued	value	VERB
inlawrev-2695	348	24	by	by	ADP
inlawrev-2695	348	25	reference	reference	NOUN
inlawrev-2695	348	26	to	to	ADP
inlawrev-2695	348	27	its	its	PRON
inlawrev-2695	348	28	face	face	NOUN
inlawrev-2695	348	29	value	value	NOUN
inlawrev-2695	348	30	instead	instead	ADV
inlawrev-2695	348	31	of	of	ADP
inlawrev-2695	348	32	its	its	PRON
inlawrev-2695	348	33	fair	fair	ADJ
inlawrev-2695	348	34	market	market	NOUN
inlawrev-2695	348	35	value	value	NOUN
inlawrev-2695	348	36	19see	19see	ADJ
inlawrev-2695	348	37	infra	infra	NOUN
inlawrev-2695	348	38	text	text	NOUN
inlawrev-2695	348	39	accompanying	accompanying	ADJ
inlawrev-2695	348	40	notes	note	NOUN
inlawrev-2695	348	41	164	164	NUM
inlawrev-2695	348	42	-	-	SYM
inlawrev-2695	348	43	70	70	NUM
inlawrev-2695	348	44	.	.	PUNCT
inlawrev-2695	349	1	80priv	80priv	NUM
inlawrev-2695	349	2	.	.	PUNCT
inlawrev-2695	350	1	ltr	ltr	PROPN
inlawrev-2695	350	2	.	.	PUNCT
inlawrev-2695	351	1	rul	rul	PROPN
inlawrev-2695	351	2	.	.	PUNCT
inlawrev-2695	352	1	77	77	NUM
inlawrev-2695	352	2	-	-	SYM
inlawrev-2695	352	3	46	46	NUM
inlawrev-2695	352	4	-	-	PUNCT
inlawrev-2695	352	5	002	002	NUM
inlawrev-2695	352	6	(	(	PUNCT
inlawrev-2695	352	7	july	july	PROPN
inlawrev-2695	352	8	29	29	NUM
inlawrev-2695	352	9	,	,	PUNCT
inlawrev-2695	352	10	1977	1977	NUM
inlawrev-2695	352	11	)	)	PUNCT
inlawrev-2695	352	12	.	.	PUNCT
inlawrev-2695	353	1	as	as	ADP
inlawrev-2695	353	2	with	with	ADP
inlawrev-2695	353	3	gcm	gcm	PROPN
inlawrev-2695	353	4	's	's	PART
inlawrev-2695	353	5	,	,	PUNCT
inlawrev-2695	353	6	plr	plr	NOUN
inlawrev-2695	353	7	's	's	PART
inlawrev-2695	353	8	are	be	AUX
inlawrev-2695	353	9	not	not	PART
inlawrev-2695	353	10	to	to	PART
inlawrev-2695	353	11	be	be	AUX
inlawrev-2695	353	12	used	use	VERB
inlawrev-2695	353	13	or	or	CCONJ
inlawrev-2695	353	14	cited	cite	VERB
inlawrev-2695	353	15	as	as	ADP
inlawrev-2695	353	16	precedent	precedent	NOUN
inlawrev-2695	353	17	.	.	PUNCT
inlawrev-2695	354	1	i	i	PRON
inlawrev-2695	354	2	d.	d.	PROPN
inlawrev-2695	354	3	;	;	PUNCT
inlawrev-2695	354	4	see	see	VERB
inlawrev-2695	354	5	also	also	ADV
inlawrev-2695	354	6	i.r.c	i.r.c	NOUN
inlawrev-2695	354	7	.	.	PUNCT
inlawrev-2695	355	1	§	§	PROPN
inlawrev-2695	355	2	61	61	NUM
inlawrev-2695	355	3	10(j)(3	10(j)(3	NUM
inlawrev-2695	355	4	)	)	PUNCT
inlawrev-2695	355	5	(	(	PUNCT
inlawrev-2695	355	6	1982	1982	NUM
inlawrev-2695	355	7	)	)	PUNCT
inlawrev-2695	355	8	.	.	PUNCT
inlawrev-2695	356	1	81	81	NUM
inlawrev-2695	356	2	see	see	VERB
inlawrev-2695	356	3	supra	supra	ADJ
inlawrev-2695	356	4	text	text	NOUN
inlawrev-2695	356	5	accompanying	accompanying	ADJ
inlawrev-2695	356	6	notes	note	NOUN
inlawrev-2695	356	7	68	68	NUM
inlawrev-2695	356	8	-	-	SYM
inlawrev-2695	356	9	71	71	NUM
inlawrev-2695	356	10	.	.	PUNCT
inlawrev-2695	357	1	82priv	82priv	NUM
inlawrev-2695	357	2	.	.	PUNCT
inlawrev-2695	358	1	ltr	ltr	PROPN
inlawrev-2695	358	2	.	.	PUNCT
inlawrev-2695	359	1	rul	rul	PROPN
inlawrev-2695	359	2	.	.	PUNCT
inlawrev-2695	360	1	77	77	NUM
inlawrev-2695	360	2	-	-	SYM
inlawrev-2695	360	3	46	46	NUM
inlawrev-2695	360	4	-	-	PUNCT
inlawrev-2695	360	5	002	002	NUM
inlawrev-2695	360	6	(	(	PUNCT
inlawrev-2695	360	7	july	july	PROPN
inlawrev-2695	360	8	29	29	NUM
inlawrev-2695	360	9	,	,	PUNCT
inlawrev-2695	360	10	1977	1977	NUM
inlawrev-2695	360	11	)	)	PUNCT
inlawrev-2695	360	12	.	.	PUNCT
inlawrev-2695	361	1	"	"	PUNCT
inlawrev-2695	361	2	i	i	PRON
inlawrev-2695	361	3	d.	d.	PROPN
inlawrev-2695	361	4	mid	mid	PROPN
inlawrev-2695	361	5	.	.	PROPN
inlawrev-2695	361	6	85i.r.c	85i.r.c	NUM
inlawrev-2695	361	7	.	.	PUNCT
inlawrev-2695	362	1	§	§	PROPN
inlawrev-2695	362	2	2512	2512	NUM
inlawrev-2695	362	3	(	(	PUNCT
inlawrev-2695	362	4	1982	1982	NUM
inlawrev-2695	362	5	)	)	PUNCT
inlawrev-2695	362	6	,	,	PUNCT
inlawrev-2695	362	7	which	which	PRON
inlawrev-2695	362	8	provides	provide	VERB
inlawrev-2695	362	9	in	in	ADP
inlawrev-2695	362	10	relevant	relevant	ADJ
inlawrev-2695	362	11	part	part	NOUN
inlawrev-2695	362	12	:	:	PUNCT
inlawrev-2695	362	13	§	§	PROPN
inlawrev-2695	362	14	2512	2512	NUM
inlawrev-2695	362	15	.	.	PUNCT
inlawrev-2695	363	1	valuation	valuation	NOUN
inlawrev-2695	363	2	of	of	ADP
inlawrev-2695	363	3	gifts	gift	NOUN
inlawrev-2695	363	4	(	(	PUNCT
inlawrev-2695	363	5	a	a	X
inlawrev-2695	363	6	)	)	PUNCT
inlawrev-2695	363	7	if	if	SCONJ
inlawrev-2695	363	8	the	the	DET
inlawrev-2695	363	9	gift	gift	NOUN
inlawrev-2695	363	10	is	be	AUX
inlawrev-2695	363	11	made	make	VERB
inlawrev-2695	363	12	in	in	ADP
inlawrev-2695	363	13	property	property	NOUN
inlawrev-2695	363	14	,	,	PUNCT
inlawrev-2695	363	15	the	the	DET
inlawrev-2695	363	16	value	value	NOUN
inlawrev-2695	363	17	thereof	thereof	ADV
inlawrev-2695	363	18	at	at	ADP
inlawrev-2695	363	19	the	the	DET
inlawrev-2695	363	20	date	date	NOUN
inlawrev-2695	363	21	of	of	ADP
inlawrev-2695	363	22	the	the	DET
inlawrev-2695	363	23	gift	gift	NOUN
inlawrev-2695	363	24	shall	shall	AUX
inlawrev-2695	363	25	be	be	AUX
inlawrev-2695	363	26	considered	consider	VERB
inlawrev-2695	363	27	the	the	DET
inlawrev-2695	363	28	amount	amount	NOUN
inlawrev-2695	363	29	of	of	ADP
inlawrev-2695	363	30	the	the	DET
inlawrev-2695	363	31	gift	gift	NOUN
inlawrev-2695	363	32	.	.	PUNCT
inlawrev-2695	364	1	(	(	PUNCT
inlawrev-2695	364	2	b	b	X
inlawrev-2695	364	3	)	)	PUNCT
inlawrev-2695	364	4	where	where	SCONJ
inlawrev-2695	364	5	property	property	NOUN
inlawrev-2695	364	6	is	be	AUX
inlawrev-2695	364	7	transferred	transfer	VERB
inlawrev-2695	364	8	for	for	ADP
inlawrev-2695	364	9	less	less	ADJ
inlawrev-2695	364	10	than	than	ADP
inlawrev-2695	364	11	an	an	DET
inlawrev-2695	364	12	adequate	adequate	ADJ
inlawrev-2695	364	13	and	and	CCONJ
inlawrev-2695	364	14	full	full	ADJ
inlawrev-2695	364	15	consideration	consideration	NOUN
inlawrev-2695	364	16	in	in	ADP
inlawrev-2695	364	17	money	money	NOUN
inlawrev-2695	364	18	or	or	CCONJ
inlawrev-2695	364	19	money	money	NOUN
inlawrev-2695	364	20	's	's	PART
inlawrev-2695	364	21	worth	worth	ADJ
inlawrev-2695	364	22	,	,	PUNCT
inlawrev-2695	364	23	then	then	ADV
inlawrev-2695	364	24	the	the	DET
inlawrev-2695	364	25	amount	amount	NOUN
inlawrev-2695	364	26	by	by	ADP
inlawrev-2695	364	27	which	which	PRON
inlawrev-2695	364	28	the	the	DET
inlawrev-2695	364	29	value	value	NOUN
inlawrev-2695	364	30	of	of	ADP
inlawrev-2695	364	31	the	the	DET
inlawrev-2695	364	32	property	property	NOUN
inlawrev-2695	364	33	exceeded	exceed	VERB
inlawrev-2695	364	34	the	the	DET
inlawrev-2695	364	35	value	value	NOUN
inlawrev-2695	364	36	of	of	ADP
inlawrev-2695	364	37	the	the	DET
inlawrev-2695	364	38	consideration	consideration	NOUN
inlawrev-2695	364	39	shall	shall	AUX
inlawrev-2695	364	40	be	be	AUX
inlawrev-2695	364	41	deemed	deem	VERB
inlawrev-2695	364	42	a	a	DET
inlawrev-2695	364	43	gift	gift	NOUN
inlawrev-2695	364	44	,	,	PUNCT
inlawrev-2695	364	45	and	and	CCONJ
inlawrev-2695	364	46	shall	shall	AUX
inlawrev-2695	364	47	be	be	AUX
inlawrev-2695	364	48	included	include	VERB
inlawrev-2695	364	49	in	in	ADP
inlawrev-2695	364	50	computing	compute	VERB
inlawrev-2695	364	51	the	the	DET
inlawrev-2695	364	52	amount	amount	NOUN
inlawrev-2695	364	53	of	of	ADP
inlawrev-2695	364	54	gifts	gift	NOUN
inlawrev-2695	364	55	made	make	VERB
inlawrev-2695	364	56	during	during	ADP
inlawrev-2695	364	57	the	the	DET
inlawrev-2695	364	58	calendar	calendar	NOUN
inlawrev-2695	364	59	year	year	NOUN
inlawrev-2695	364	60	.	.	PUNCT
inlawrev-2695	365	1	86priv	86priv	X
inlawrev-2695	365	2	.	.	PUNCT
inlawrev-2695	366	1	ltr	ltr	PROPN
inlawrev-2695	366	2	.	.	PUNCT
inlawrev-2695	367	1	rul	rul	PROPN
inlawrev-2695	367	2	.	.	PUNCT
inlawrev-2695	368	1	77	77	NUM
inlawrev-2695	368	2	-	-	SYM
inlawrev-2695	368	3	46	46	NUM
inlawrev-2695	368	4	-	-	PUNCT
inlawrev-2695	368	5	002	002	NUM
inlawrev-2695	368	6	(	(	PUNCT
inlawrev-2695	368	7	july	july	PROPN
inlawrev-2695	368	8	29	29	NUM
inlawrev-2695	368	9	,	,	PUNCT
inlawrev-2695	368	10	1977	1977	NUM
inlawrev-2695	368	11	)	)	PUNCT
inlawrev-2695	368	12	.	.	PUNCT
inlawrev-2695	369	1	87tech	87tech	NUM
inlawrev-2695	369	2	.	.	PUNCT
inlawrev-2695	370	1	adv	adv	PROPN
inlawrev-2695	370	2	.	.	PUNCT
inlawrev-2695	370	3	mem	mem	PROPN
inlawrev-2695	370	4	.	.	PUNCT
inlawrev-2695	370	5	85	85	NUM
inlawrev-2695	370	6	-	-	SYM
inlawrev-2695	370	7	05	05	NUM
inlawrev-2695	370	8	-	-	PUNCT
inlawrev-2695	370	9	005	005	NUM
inlawrev-2695	370	10	(	(	PUNCT
inlawrev-2695	370	11	sept	sept	PROPN
inlawrev-2695	370	12	.	.	PROPN
inlawrev-2695	370	13	27	27	NUM
inlawrev-2695	370	14	,	,	PUNCT
inlawrev-2695	370	15	1984	1984	NUM
inlawrev-2695	370	16	)	)	PUNCT
inlawrev-2695	370	17	.	.	PUNCT
inlawrev-2695	371	1	this	this	DET
inlawrev-2695	371	2	tam	tam	NOUN
inlawrev-2695	371	3	is	be	AUX
inlawrev-2695	371	4	not	not	PART
inlawrev-2695	371	5	to	to	PART
inlawrev-2695	371	6	be	be	AUX
inlawrev-2695	371	7	relied	rely	VERB
inlawrev-2695	371	8	upon	upon	SCONJ
inlawrev-2695	371	9	or	or	CCONJ
inlawrev-2695	371	10	cited	cite	VERB
inlawrev-2695	371	11	as	as	ADP
inlawrev-2695	371	12	precedent	precedent	NOUN
inlawrev-2695	371	13	by	by	ADP
inlawrev-2695	371	14	taxpayers	taxpayer	NOUN
inlawrev-2695	371	15	.	.	PUNCT
inlawrev-2695	372	1	i.r.c	i.r.c	PROPN
inlawrev-2695	372	2	.	.	PUNCT
inlawrev-2695	373	1	§	§	PROPN
inlawrev-2695	373	2	6110(j)(3	6110(j)(3	NUM
inlawrev-2695	373	3	)	)	PUNCT
inlawrev-2695	373	4	(	(	PUNCT
inlawrev-2695	373	5	1982	1982	NUM
inlawrev-2695	373	6	)	)	PUNCT
inlawrev-2695	373	7	.	.	PUNCT
inlawrev-2695	374	1	1987	1987	NUM
inlawrev-2695	374	2	]	]	PUNCT
inlawrev-2695	374	3	gift	gift	NOUN
inlawrev-2695	374	4	tax	tax	NOUN
inlawrev-2695	374	5	trap	trap	NOUN
inlawrev-2695	374	6	691	691	NUM
inlawrev-2695	374	7	using	use	VERB
inlawrev-2695	374	8	prevailing	prevail	VERB
inlawrev-2695	374	9	market	market	NOUN
inlawrev-2695	374	10	interest	interest	NOUN
inlawrev-2695	374	11	rates	rate	NOUN
inlawrev-2695	374	12	for	for	ADP
inlawrev-2695	374	13	purposes	purpose	NOUN
inlawrev-2695	374	14	of	of	ADP
inlawrev-2695	374	15	section	section	NOUN
inlawrev-2695	374	16	301	301	NUM
inlawrev-2695	374	17	,	,	PUNCT
inlawrev-2695	374	18	which	which	PRON
inlawrev-2695	374	19	concerns	concern	VERB
inlawrev-2695	374	20	distributions	distribution	NOUN
inlawrev-2695	374	21	to	to	ADP
inlawrev-2695	374	22	a	a	DET
inlawrev-2695	374	23	shareholder	shareholder	NOUN
inlawrev-2695	374	24	by	by	ADP
inlawrev-2695	374	25	a	a	DET
inlawrev-2695	374	26	corporation	corporation	NOUN
inlawrev-2695	374	27	.	.	PUNCT
inlawrev-2695	375	1	the	the	DET
inlawrev-2695	375	2	taxpayer	taxpayer	NOUN
inlawrev-2695	375	3	argued	argue	VERB
inlawrev-2695	375	4	that	that	SCONJ
inlawrev-2695	375	5	no	no	DET
inlawrev-2695	375	6	discount	discount	NOUN
inlawrev-2695	375	7	can	can	AUX
inlawrev-2695	375	8	be	be	AUX
inlawrev-2695	375	9	made	make	VERB
inlawrev-2695	375	10	for	for	ADP
inlawrev-2695	375	11	the	the	DET
inlawrev-2695	375	12	discrepancy	discrepancy	NOUN
inlawrev-2695	375	13	in	in	ADP
inlawrev-2695	375	14	interest	interest	NOUN
inlawrev-2695	375	15	rates	rate	NOUN
inlawrev-2695	375	16	when	when	SCONJ
inlawrev-2695	375	17	the	the	DET
inlawrev-2695	375	18	"	"	PUNCT
inlawrev-2695	375	19	safe	safe	ADJ
inlawrev-2695	375	20	-	-	PUNCT
inlawrev-2695	375	21	harbor	harbor	NOUN
inlawrev-2695	375	22	"	"	PUNCT
inlawrev-2695	375	23	rate	rate	NOUN
inlawrev-2695	375	24	of	of	ADP
inlawrev-2695	375	25	section	section	NOUN
inlawrev-2695	375	26	483	483	NUM
inlawrev-2695	375	27	is	be	AUX
inlawrev-2695	375	28	met	meet	VERB
inlawrev-2695	375	29	.	.	PUNCT
inlawrev-2695	376	1	88	88	NUM
inlawrev-2695	376	2	the	the	DET
inlawrev-2695	376	3	ruling	ruling	NOUN
inlawrev-2695	376	4	stated	state	VERB
inlawrev-2695	376	5	that	that	SCONJ
inlawrev-2695	376	6	section	section	NOUN
inlawrev-2695	376	7	483	483	NUM
inlawrev-2695	376	8	applies	apply	VERB
inlawrev-2695	376	9	for	for	ADP
inlawrev-2695	376	10	all	all	DET
inlawrev-2695	376	11	purposes	purpose	NOUN
inlawrev-2695	376	12	of	of	ADP
inlawrev-2695	376	13	the	the	DET
inlawrev-2695	376	14	code.89	code.89	NOUN
inlawrev-2695	376	15	the	the	DET
inlawrev-2695	376	16	ruling	ruling	NOUN
inlawrev-2695	376	17	further	far	ADV
inlawrev-2695	376	18	stated	state	VERB
inlawrev-2695	376	19	that	that	SCONJ
inlawrev-2695	376	20	section	section	NOUN
inlawrev-2695	376	21	483	483	NUM
inlawrev-2695	376	22	appears	appear	VERB
inlawrev-2695	376	23	to	to	PART
inlawrev-2695	376	24	proceed	proceed	VERB
inlawrev-2695	376	25	from	from	ADP
inlawrev-2695	376	26	the	the	DET
inlawrev-2695	376	27	assumption	assumption	NOUN
inlawrev-2695	376	28	that	that	SCONJ
inlawrev-2695	376	29	the	the	DET
inlawrev-2695	376	30	parties	party	NOUN
inlawrev-2695	376	31	are	be	AUX
inlawrev-2695	376	32	dealing	deal	VERB
inlawrev-2695	376	33	at	at	ADP
inlawrev-2695	376	34	arm	arm	NOUN
inlawrev-2695	376	35	's	's	PART
inlawrev-2695	376	36	length	length	NOUN
inlawrev-2695	376	37	.	.	PUNCT
inlawrev-2695	377	1	90	90	NUM
inlawrev-2695	377	2	when	when	SCONJ
inlawrev-2695	377	3	the	the	DET
inlawrev-2695	377	4	parties	party	NOUN
inlawrev-2695	377	5	are	be	AUX
inlawrev-2695	377	6	unrelated	unrelated	ADJ
inlawrev-2695	377	7	,	,	PUNCT
inlawrev-2695	377	8	it	it	PRON
inlawrev-2695	377	9	can	can	AUX
inlawrev-2695	377	10	be	be	AUX
inlawrev-2695	377	11	assumed	assume	VERB
inlawrev-2695	377	12	that	that	SCONJ
inlawrev-2695	377	13	market	market	NOUN
inlawrev-2695	377	14	forces	force	NOUN
inlawrev-2695	377	15	determined	determine	VERB
inlawrev-2695	377	16	the	the	DET
inlawrev-2695	377	17	sale	sale	NOUN
inlawrev-2695	377	18	price	price	NOUN
inlawrev-2695	377	19	and	and	CCONJ
inlawrev-2695	377	20	interest	interest	NOUN
inlawrev-2695	377	21	rate	rate	NOUN
inlawrev-2695	377	22	and	and	CCONJ
inlawrev-2695	377	23	that	that	SCONJ
inlawrev-2695	377	24	there	there	PRON
inlawrev-2695	377	25	is	be	VERB
inlawrev-2695	377	26	thus	thus	ADV
inlawrev-2695	377	27	no	no	DET
inlawrev-2695	377	28	other	other	ADJ
inlawrev-2695	377	29	component	component	NOUN
inlawrev-2695	377	30	such	such	ADJ
inlawrev-2695	377	31	as	as	ADP
inlawrev-2695	377	32	a	a	DET
inlawrev-2695	377	33	gift	gift	NOUN
inlawrev-2695	377	34	.	.	PUNCT
inlawrev-2695	378	1	91	91	NUM
inlawrev-2695	379	1	it	it	PRON
inlawrev-2695	379	2	can	can	AUX
inlawrev-2695	379	3	be	be	AUX
inlawrev-2695	379	4	argued	argue	VERB
inlawrev-2695	379	5	,	,	PUNCT
inlawrev-2695	379	6	the	the	DET
inlawrev-2695	379	7	ruling	ruling	NOUN
inlawrev-2695	379	8	continued	continue	VERB
inlawrev-2695	379	9	,	,	PUNCT
inlawrev-2695	379	10	that	that	SCONJ
inlawrev-2695	379	11	it	it	PRON
inlawrev-2695	379	12	is	be	AUX
inlawrev-2695	379	13	necessary	necessary	ADJ
inlawrev-2695	379	14	to	to	PART
inlawrev-2695	379	15	use	use	VERB
inlawrev-2695	379	16	prevailing	prevail	VERB
inlawrev-2695	379	17	market	market	NOUN
inlawrev-2695	379	18	rates	rate	NOUN
inlawrev-2695	379	19	to	to	PART
inlawrev-2695	379	20	determine	determine	VERB
inlawrev-2695	379	21	whether	whether	SCONJ
inlawrev-2695	379	22	related	related	ADJ
inlawrev-2695	379	23	party	party	NOUN
inlawrev-2695	379	24	transactions	transaction	NOUN
inlawrev-2695	379	25	have	have	VERB
inlawrev-2695	379	26	a	a	DET
inlawrev-2695	379	27	gift	gift	NOUN
inlawrev-2695	379	28	component	component	NOUN
inlawrev-2695	379	29	.	.	PUNCT
inlawrev-2695	380	1	92	92	NUM
inlawrev-2695	380	2	however	however	ADV
inlawrev-2695	380	3	,	,	PUNCT
inlawrev-2695	380	4	the	the	DET
inlawrev-2695	380	5	ruling	ruling	NOUN
inlawrev-2695	380	6	contended	contend	VERB
inlawrev-2695	380	7	that	that	SCONJ
inlawrev-2695	380	8	the	the	DET
inlawrev-2695	380	9	principal	principal	ADJ
inlawrev-2695	380	10	objection	objection	NOUN
inlawrev-2695	380	11	to	to	ADP
inlawrev-2695	380	12	this	this	DET
inlawrev-2695	380	13	argument	argument	NOUN
inlawrev-2695	380	14	is	be	AUX
inlawrev-2695	380	15	that	that	SCONJ
inlawrev-2695	380	16	there	there	PRON
inlawrev-2695	380	17	is	be	VERB
inlawrev-2695	380	18	no	no	DET
inlawrev-2695	380	19	evidence	evidence	NOUN
inlawrev-2695	380	20	that	that	SCONJ
inlawrev-2695	380	21	there	there	PRON
inlawrev-2695	380	22	is	be	VERB
inlawrev-2695	380	23	a	a	DET
inlawrev-2695	380	24	related	relate	VERB
inlawrev-2695	380	25	party	party	NOUN
inlawrev-2695	380	26	exception	exception	NOUN
inlawrev-2695	380	27	to	to	PART
inlawrev-2695	380	28	section	section	NOUN
inlawrev-2695	380	29	483.93	483.93	NUM
inlawrev-2695	380	30	in	in	ADP
inlawrev-2695	380	31	other	other	ADJ
inlawrev-2695	380	32	words	word	NOUN
inlawrev-2695	380	33	,	,	PUNCT
inlawrev-2695	380	34	there	there	PRON
inlawrev-2695	380	35	is	be	VERB
inlawrev-2695	380	36	no	no	DET
inlawrev-2695	380	37	indication	indication	NOUN
inlawrev-2695	380	38	that	that	SCONJ
inlawrev-2695	380	39	related	related	ADJ
inlawrev-2695	380	40	parties	party	NOUN
inlawrev-2695	380	41	should	should	AUX
inlawrev-2695	380	42	face	face	VERB
inlawrev-2695	380	43	gift	gift	NOUN
inlawrev-2695	380	44	taxation	taxation	NOUN
inlawrev-2695	380	45	,	,	PUNCT
inlawrev-2695	380	46	as	as	ADP
inlawrev-2695	380	47	a	a	DET
inlawrev-2695	380	48	result	result	NOUN
inlawrev-2695	380	49	of	of	ADP
inlawrev-2695	380	50	the	the	DET
inlawrev-2695	380	51	application	application	NOUN
inlawrev-2695	380	52	of	of	ADP
inlawrev-2695	380	53	section	section	NOUN
inlawrev-2695	380	54	483	483	NUM
inlawrev-2695	380	55	,	,	PUNCT
inlawrev-2695	380	56	where	where	SCONJ
inlawrev-2695	380	57	unrelated	unrelated	ADJ
inlawrev-2695	380	58	parties	party	NOUN
inlawrev-2695	380	59	would	would	AUX
inlawrev-2695	380	60	not	not	PART
inlawrev-2695	380	61	.	.	PUNCT
inlawrev-2695	381	1	the	the	DET
inlawrev-2695	381	2	ruling	rule	VERB
inlawrev-2695	381	3	further	far	ADV
inlawrev-2695	381	4	contended	contend	VERB
inlawrev-2695	381	5	that	that	SCONJ
inlawrev-2695	381	6	section	section	NOUN
inlawrev-2695	381	7	483(b	483(b	PROPN
inlawrev-2695	381	8	)	)	PUNCT
inlawrev-2695	381	9	was	be	AUX
inlawrev-2695	381	10	designed	design	VERB
inlawrev-2695	381	11	to	to	PART
inlawrev-2695	381	12	afford	afford	VERB
inlawrev-2695	381	13	taxpayers	taxpayer	NOUN
inlawrev-2695	381	14	"	"	PUNCT
inlawrev-2695	381	15	a	a	DET
inlawrev-2695	381	16	degree	degree	NOUN
inlawrev-2695	381	17	of	of	ADP
inlawrev-2695	381	18	certainty	certainty	NOUN
inlawrev-2695	381	19	in	in	ADP
inlawrev-2695	381	20	structuring	structure	VERB
inlawrev-2695	381	21	their	their	PRON
inlawrev-2695	381	22	transactions	transaction	NOUN
inlawrev-2695	381	23	.	.	PUNCT
inlawrev-2695	382	1	related	relate	VERB
inlawrev-2695	382	2	taxpayers	taxpayer	NOUN
inlawrev-2695	382	3	need	need	VERB
inlawrev-2695	382	4	certainty	certainty	NOUN
inlawrev-2695	382	5	as	as	ADV
inlawrev-2695	382	6	much	much	ADV
inlawrev-2695	382	7	as	as	ADP
inlawrev-2695	382	8	unrelated	unrelated	ADJ
inlawrev-2695	382	9	taxpayers	taxpayer	NOUN
inlawrev-2695	382	10	,	,	PUNCT
inlawrev-2695	382	11	and	and	CCONJ
inlawrev-2695	382	12	.	.	PUNCT
inlawrev-2695	382	13	.	.	PUNCT
inlawrev-2695	382	14	.	.	PUNCT
inlawrev-2695	383	1	there	there	PRON
inlawrev-2695	383	2	is	be	VERB
inlawrev-2695	383	3	no	no	DET
inlawrev-2695	383	4	evidence	evidence	NOUN
inlawrev-2695	383	5	that	that	SCONJ
inlawrev-2695	383	6	congress	congress	PROPN
inlawrev-2695	383	7	intended	intend	VERB
inlawrev-2695	383	8	to	to	PART
inlawrev-2695	383	9	impose	impose	VERB
inlawrev-2695	383	10	a	a	DET
inlawrev-2695	383	11	greater	great	ADJ
inlawrev-2695	383	12	burden	burden	NOUN
inlawrev-2695	383	13	on	on	ADP
inlawrev-2695	383	14	them	they	PRON
inlawrev-2695	383	15	.	.	PUNCT
inlawrev-2695	384	1	"94	"94	ADP
inlawrev-2695	384	2	the	the	DET
inlawrev-2695	384	3	ruling	ruling	NOUN
inlawrev-2695	384	4	concluded	conclude	VERB
inlawrev-2695	384	5	with	with	ADP
inlawrev-2695	384	6	the	the	DET
inlawrev-2695	384	7	language	language	NOUN
inlawrev-2695	384	8	that	that	SCONJ
inlawrev-2695	384	9	"	"	PUNCT
inlawrev-2695	384	10	the	the	DET
inlawrev-2695	384	11	'	'	PUNCT
inlawrev-2695	384	12	safe	safe	ADJ
inlawrev-2695	384	13	-	-	PUNCT
inlawrev-2695	384	14	harbor	harbor	NOUN
inlawrev-2695	384	15	'	'	PUNCT
inlawrev-2695	384	16	rate	rate	NOUN
inlawrev-2695	384	17	of	of	ADP
inlawrev-2695	384	18	section	section	NOUN
inlawrev-2695	384	19	483	483	NUM
inlawrev-2695	384	20	governs	govern	NOUN
inlawrev-2695	384	21	in	in	ADP
inlawrev-2695	384	22	sales	sale	NOUN
inlawrev-2695	384	23	of	of	ADP
inlawrev-2695	384	24	property	property	NOUN
inlawrev-2695	384	25	for	for	ADP
inlawrev-2695	384	26	all	all	DET
inlawrev-2695	384	27	purposes	purpose	NOUN
inlawrev-2695	384	28	of	of	ADP
inlawrev-2695	384	29	the	the	DET
inlawrev-2695	384	30	code	code	NOUN
inlawrev-2695	384	31	.	.	PUNCT
inlawrev-2695	385	1	"95	"95	VERB
inlawrev-2695	385	2	therefore	therefore	ADV
inlawrev-2695	385	3	,	,	PUNCT
inlawrev-2695	385	4	notes	note	NOUN
inlawrev-2695	385	5	bearing	bear	VERB
inlawrev-2695	385	6	interest	interest	NOUN
inlawrev-2695	385	7	at	at	ADP
inlawrev-2695	385	8	the	the	DET
inlawrev-2695	385	9	section	section	NOUN
inlawrev-2695	385	10	483	483	NUM
inlawrev-2695	385	11	prescribed	prescribe	VERB
inlawrev-2695	385	12	"	"	PUNCT
inlawrev-2695	385	13	test	test	NOUN
inlawrev-2695	385	14	rate"96	rate"96	PROPN
inlawrev-2695	385	15	should	should	AUX
inlawrev-2695	385	16	have	have	VERB
inlawrev-2695	385	17	a	a	DET
inlawrev-2695	385	18	fair	fair	ADJ
inlawrev-2695	385	19	market	market	NOUN
inlawrev-2695	385	20	value	value	NOUN
inlawrev-2695	385	21	equal	equal	ADJ
inlawrev-2695	385	22	to	to	ADP
inlawrev-2695	385	23	their	their	PRON
inlawrev-2695	385	24	face	face	NOUN
inlawrev-2695	385	25	value	value	NOUN
inlawrev-2695	385	26	.	.	PUNCT
inlawrev-2695	386	1	97	97	NUM
inlawrev-2695	386	2	in	in	ADP
inlawrev-2695	386	3	gcm	gcm	PROPN
inlawrev-2695	386	4	39	39	NUM
inlawrev-2695	386	5	,	,	PUNCT
inlawrev-2695	386	6	331	331	NUM
inlawrev-2695	386	7	,	,	PUNCT
inlawrev-2695	386	8	98	98	NUM
inlawrev-2695	386	9	the	the	DET
inlawrev-2695	386	10	issue	issue	NOUN
inlawrev-2695	386	11	was	be	AUX
inlawrev-2695	386	12	whether	whether	SCONJ
inlawrev-2695	386	13	the	the	DET
inlawrev-2695	386	14	section	section	NOUN
inlawrev-2695	386	15	483	483	NUM
inlawrev-2695	386	16	rate	rate	NOUN
inlawrev-2695	386	17	rather	rather	ADV
inlawrev-2695	386	18	than	than	ADP
inlawrev-2695	386	19	the	the	DET
inlawrev-2695	386	20	prevailing	prevail	VERB
inlawrev-2695	386	21	market	market	NOUN
inlawrev-2695	386	22	rate	rate	NOUN
inlawrev-2695	386	23	was	be	AUX
inlawrev-2695	386	24	the	the	DET
inlawrev-2695	386	25	appropriate	appropriate	ADJ
inlawrev-2695	386	26	rate	rate	NOUN
inlawrev-2695	386	27	to	to	PART
inlawrev-2695	386	28	use	use	VERB
inlawrev-2695	386	29	in	in	ADP
inlawrev-2695	386	30	valuing	value	VERB
inlawrev-2695	386	31	a	a	DET
inlawrev-2695	386	32	note	note	NOUN
inlawrev-2695	386	33	given	give	VERB
inlawrev-2695	386	34	in	in	ADP
inlawrev-2695	386	35	exchange	exchange	NOUN
inlawrev-2695	386	36	for	for	ADP
inlawrev-2695	386	37	property	property	NOUN
inlawrev-2695	386	38	in	in	ADP
inlawrev-2695	386	39	a	a	DET
inlawrev-2695	386	40	related	relate	VERB
inlawrev-2695	386	41	party	party	NOUN
inlawrev-2695	386	42	transaction	transaction	NOUN
inlawrev-2695	386	43	.	.	PUNCT
inlawrev-2695	387	1	the	the	DET
inlawrev-2695	387	2	memo	memo	NOUN
inlawrev-2695	387	3	quoted	quote	VERB
inlawrev-2695	387	4	the	the	DET
inlawrev-2695	387	5	same	same	ADJ
inlawrev-2695	387	6	arguments	argument	NOUN
inlawrev-2695	387	7	used	use	VERB
inlawrev-2695	387	8	in	in	ADP
inlawrev-2695	387	9	tam	tam	PROPN
inlawrev-2695	387	10	85	85	NUM
inlawrev-2695	387	11	-	-	SYM
inlawrev-2695	387	12	05	05	NUM
inlawrev-2695	387	13	-	-	PUNCT
inlawrev-2695	387	14	005	005	NUM
inlawrev-2695	387	15	.	.	PUNCT
inlawrev-2695	388	1	99	99	NUM
inlawrev-2695	389	1	the	the	DET
inlawrev-2695	389	2	gcm	gcm	PROPN
inlawrev-2695	389	3	then	then	ADV
inlawrev-2695	389	4	discussed	discuss	VERB
inlawrev-2695	389	5	caruth	caruth	PROPN
inlawrev-2695	389	6	v.	v.	PROPN
inlawrev-2695	389	7	united	united	PROPN
inlawrev-2695	389	8	states	states	PROPN
inlawrev-2695	389	9	,	,	PUNCT
inlawrev-2695	389	10	100	100	NUM
inlawrev-2695	389	11	in	in	ADP
inlawrev-2695	389	12	which	which	PRON
inlawrev-2695	389	13	the	the	DET
inlawrev-2695	389	14	issue	issue	NOUN
inlawrev-2695	389	15	was	be	AUX
inlawrev-2695	389	16	88tech	88tech	NUM
inlawrev-2695	389	17	.	.	PUNCT
inlawrev-2695	390	1	adv	adv	PROPN
inlawrev-2695	390	2	.	.	PUNCT
inlawrev-2695	390	3	mem	mem	PROPN
inlawrev-2695	390	4	.	.	PUNCT
inlawrev-2695	390	5	85	85	NUM
inlawrev-2695	390	6	-	-	SYM
inlawrev-2695	390	7	05	05	NUM
inlawrev-2695	390	8	-	-	PUNCT
inlawrev-2695	390	9	005	005	NUM
inlawrev-2695	390	10	(	(	PUNCT
inlawrev-2695	390	11	sept	sept	PROPN
inlawrev-2695	390	12	.	.	PROPN
inlawrev-2695	390	13	27	27	NUM
inlawrev-2695	390	14	,	,	PUNCT
inlawrev-2695	390	15	1984	1984	NUM
inlawrev-2695	390	16	)	)	PUNCT
inlawrev-2695	390	17	.	.	PUNCT
inlawrev-2695	391	1	*	*	PUNCT
inlawrev-2695	391	2	9id	9id	NOUN
inlawrev-2695	391	3	.	.	PUNCT
inlawrev-2695	392	1	*	*	PUNCT
inlawrev-2695	392	2	>	>	PUNCT
inlawrev-2695	392	3	i	i	PRON
inlawrev-2695	392	4	d.	d.	PROPN
inlawrev-2695	392	5	9	9	NUM
inlawrev-2695	392	6	[	[	PUNCT
inlawrev-2695	392	7	i	i	PRON
inlawrev-2695	392	8	d.	d.	PROPN
inlawrev-2695	392	9	see	see	VERB
inlawrev-2695	392	10	supra	supra	PROPN
inlawrev-2695	392	11	text	text	NOUN
inlawrev-2695	392	12	accompanying	accompanying	ADJ
inlawrev-2695	392	13	notes	note	VERB
inlawrev-2695	392	14	33	33	NUM
inlawrev-2695	392	15	-	-	SYM
inlawrev-2695	392	16	35	35	NUM
inlawrev-2695	392	17	and	and	CCONJ
inlawrev-2695	392	18	infra	infra	NOUN
inlawrev-2695	392	19	text	text	NOUN
inlawrev-2695	392	20	accompanying	accompany	VERB
inlawrev-2695	392	21	notes	note	NOUN
inlawrev-2695	392	22	172	172	NUM
inlawrev-2695	392	23	-	-	SYM
inlawrev-2695	392	24	76	76	NUM
inlawrev-2695	392	25	.	.	PUNCT
inlawrev-2695	393	1	92tech	92tech	X
inlawrev-2695	393	2	.	.	PUNCT
inlawrev-2695	394	1	adv	adv	PROPN
inlawrev-2695	394	2	.	.	PUNCT
inlawrev-2695	394	3	mem	mem	PROPN
inlawrev-2695	394	4	.	.	PUNCT
inlawrev-2695	394	5	85	85	NUM
inlawrev-2695	394	6	-	-	SYM
inlawrev-2695	394	7	05	05	NUM
inlawrev-2695	394	8	-	-	PUNCT
inlawrev-2695	394	9	005	005	NUM
inlawrev-2695	394	10	(	(	PUNCT
inlawrev-2695	394	11	sept	sept	PROPN
inlawrev-2695	394	12	.	.	PROPN
inlawrev-2695	394	13	27	27	NUM
inlawrev-2695	394	14	,	,	PUNCT
inlawrev-2695	394	15	1984	1984	NUM
inlawrev-2695	394	16	)	)	PUNCT
inlawrev-2695	394	17	.	.	PUNCT
inlawrev-2695	395	1	9hd	9hd	NOUN
inlawrev-2695	395	2	.	.	PUNCT
inlawrev-2695	396	1	9	9	NUM
inlawrev-2695	397	1	«	«	PUNCT
inlawrev-2695	397	2	i	i	PROPN
inlawrev-2695	397	3	d.	d.	PROPN
inlawrev-2695	397	4	95id	95id	PROPN
inlawrev-2695	397	5	.	.	PUNCT
inlawrev-2695	398	1	96"test	96"test	NUM
inlawrev-2695	398	2	rate	rate	NOUN
inlawrev-2695	398	3	"	"	PUNCT
inlawrev-2695	398	4	can	can	AUX
inlawrev-2695	398	5	be	be	AUX
inlawrev-2695	398	6	used	use	VERB
inlawrev-2695	398	7	interchangeably	interchangeably	ADV
inlawrev-2695	398	8	with	with	ADP
inlawrev-2695	398	9	"	"	PUNCT
inlawrev-2695	398	10	safe	safe	ADJ
inlawrev-2695	398	11	-	-	PUNCT
inlawrev-2695	398	12	harbor	harbor	NOUN
inlawrev-2695	398	13	"	"	PUNCT
inlawrev-2695	398	14	rate	rate	NOUN
inlawrev-2695	398	15	.	.	PUNCT
inlawrev-2695	399	1	see	see	VERB
inlawrev-2695	399	2	supra	supra	PROPN
inlawrev-2695	399	3	note	note	PROPN
inlawrev-2695	399	4	43	43	NUM
inlawrev-2695	399	5	.	.	PUNCT
inlawrev-2695	400	1	97tech	97tech	NUM
inlawrev-2695	400	2	.	.	PUNCT
inlawrev-2695	401	1	adv	adv	PRON
inlawrev-2695	401	2	.	.	PUNCT
inlawrev-2695	401	3	mem	mem	PROPN
inlawrev-2695	401	4	.	.	PUNCT
inlawrev-2695	401	5	85	85	NUM
inlawrev-2695	401	6	-	-	SYM
inlawrev-2695	401	7	05	05	NUM
inlawrev-2695	401	8	-	-	PUNCT
inlawrev-2695	401	9	005	005	NUM
inlawrev-2695	401	10	(	(	PUNCT
inlawrev-2695	401	11	sept	sept	PROPN
inlawrev-2695	401	12	.	.	PROPN
inlawrev-2695	401	13	27	27	NUM
inlawrev-2695	401	14	,	,	PUNCT
inlawrev-2695	401	15	1984	1984	NUM
inlawrev-2695	401	16	)	)	PUNCT
inlawrev-2695	401	17	.	.	PUNCT
inlawrev-2695	402	1	98gen	98gen	PROPN
inlawrev-2695	402	2	.	.	PUNCT
inlawrev-2695	403	1	couns	couns	PROPN
inlawrev-2695	403	2	.	.	PUNCT
inlawrev-2695	404	1	mem	mem	PROPN
inlawrev-2695	404	2	.	.	X
inlawrev-2695	405	1	39,331	39,331	NUM
inlawrev-2695	405	2	(	(	PUNCT
inlawrev-2695	405	3	jan	jan	PROPN
inlawrev-2695	405	4	.	.	PROPN
inlawrev-2695	405	5	23	23	NUM
inlawrev-2695	405	6	,	,	PUNCT
inlawrev-2695	405	7	1985	1985	NUM
inlawrev-2695	405	8	)	)	PUNCT
inlawrev-2695	405	9	.	.	PUNCT
inlawrev-2695	406	1	this	this	DET
inlawrev-2695	406	2	gcm	gcm	NOUN
inlawrev-2695	406	3	is	be	AUX
inlawrev-2695	406	4	not	not	PART
inlawrev-2695	406	5	to	to	PART
inlawrev-2695	406	6	be	be	AUX
inlawrev-2695	406	7	relied	rely	VERB
inlawrev-2695	406	8	upon	upon	SCONJ
inlawrev-2695	406	9	or	or	CCONJ
inlawrev-2695	406	10	cited	cite	VERB
inlawrev-2695	406	11	as	as	ADP
inlawrev-2695	406	12	precedent	precedent	NOUN
inlawrev-2695	406	13	by	by	ADP
inlawrev-2695	406	14	taxpayers	taxpayer	NOUN
inlawrev-2695	406	15	.	.	PUNCT
inlawrev-2695	407	1	i	i	PRON
inlawrev-2695	407	2	d.	d.	PROPN
inlawrev-2695	407	3	"	"	PUNCT
inlawrev-2695	407	4	see	see	VERB
inlawrev-2695	407	5	supra	supra	ADJ
inlawrev-2695	407	6	text	text	NOUN
inlawrev-2695	407	7	accompanying	accompanying	ADJ
inlawrev-2695	407	8	notes	note	NOUN
inlawrev-2695	407	9	89	89	NUM
inlawrev-2695	407	10	-	-	SYM
inlawrev-2695	407	11	94	94	NUM
inlawrev-2695	407	12	.	.	PUNCT
inlawrev-2695	408	1	100411	100411	NUM
inlawrev-2695	408	2	f.	f.	PROPN
inlawrev-2695	408	3	supp	supp	PROPN
inlawrev-2695	408	4	.	.	PUNCT
inlawrev-2695	409	1	604	604	NUM
inlawrev-2695	409	2	(	(	PUNCT
inlawrev-2695	409	3	n.d	n.d	PROPN
inlawrev-2695	409	4	.	.	PROPN
inlawrev-2695	409	5	tex	tex	PROPN
inlawrev-2695	409	6	.	.	PROPN
inlawrev-2695	409	7	1976	1976	NUM
inlawrev-2695	409	8	)	)	PUNCT
inlawrev-2695	409	9	,	,	PUNCT
inlawrev-2695	409	10	rev'd	rev'd	VERB
inlawrev-2695	409	11	on	on	ADP
inlawrev-2695	409	12	other	other	ADJ
inlawrev-2695	409	13	grounds	ground	NOUN
inlawrev-2695	409	14	,	,	PUNCT
inlawrev-2695	409	15	566	566	NUM
inlawrev-2695	409	16	f.2d	f.2d	NOUN
inlawrev-2695	409	17	901	901	NUM
inlawrev-2695	409	18	(	(	PUNCT
inlawrev-2695	409	19	5th	5th	ADJ
inlawrev-2695	409	20	cir	cir	NOUN
inlawrev-2695	409	21	.	.	PUNCT
inlawrev-2695	409	22	1978	1978	NUM
inlawrev-2695	409	23	)	)	PUNCT
inlawrev-2695	409	24	.	.	PUNCT
inlawrev-2695	410	1	692	692	NUM
inlawrev-2695	410	2	indiana	indiana	PROPN
inlawrev-2695	410	3	law	law	PROPN
inlawrev-2695	410	4	review	review	NOUN
inlawrev-2695	410	5	[	[	X
inlawrev-2695	410	6	vol	vol	NOUN
inlawrev-2695	410	7	.	.	PUNCT
inlawrev-2695	410	8	20:679	20:679	NUM
inlawrev-2695	410	9	whether	whether	SCONJ
inlawrev-2695	410	10	the	the	DET
inlawrev-2695	410	11	present	present	ADJ
inlawrev-2695	410	12	value	value	NOUN
inlawrev-2695	410	13	of	of	ADP
inlawrev-2695	410	14	non	non	ADJ
inlawrev-2695	410	15	-	-	ADJ
inlawrev-2695	410	16	interest	interest	ADJ
inlawrev-2695	410	17	bearing	bearing	NOUN
inlawrev-2695	410	18	notes	note	NOUN
inlawrev-2695	410	19	calculated	calculate	VERB
inlawrev-2695	410	20	in	in	ADP
inlawrev-2695	410	21	accordance	accordance	NOUN
inlawrev-2695	410	22	with	with	ADP
inlawrev-2695	410	23	section	section	NOUN
inlawrev-2695	410	24	483	483	NUM
inlawrev-2695	410	25	rates	rate	NOUN
inlawrev-2695	410	26	was	be	AUX
inlawrev-2695	410	27	to	to	PART
inlawrev-2695	410	28	be	be	AUX
inlawrev-2695	410	29	treated	treat	VERB
inlawrev-2695	410	30	as	as	ADP
inlawrev-2695	410	31	the	the	DET
inlawrev-2695	410	32	fair	fair	ADJ
inlawrev-2695	410	33	market	market	NOUN
inlawrev-2695	410	34	value	value	NOUN
inlawrev-2695	410	35	for	for	ADP
inlawrev-2695	410	36	purposes	purpose	NOUN
inlawrev-2695	410	37	of	of	ADP
inlawrev-2695	410	38	determining	determine	VERB
inlawrev-2695	410	39	the	the	DET
inlawrev-2695	410	40	"	"	PUNCT
inlawrev-2695	410	41	amount	amount	NOUN
inlawrev-2695	410	42	realized	realize	VERB
inlawrev-2695	410	43	"	"	PUNCT
inlawrev-2695	410	44	under	under	ADP
inlawrev-2695	410	45	section	section	NOUN
inlawrev-2695	410	46	1001	1001	NUM
inlawrev-2695	410	47	.	.	PUNCT
inlawrev-2695	411	1	101	101	NUM
inlawrev-2695	411	2	the	the	DET
inlawrev-2695	411	3	court	court	NOUN
inlawrev-2695	411	4	looked	look	VERB
inlawrev-2695	411	5	to	to	ADP
inlawrev-2695	411	6	the	the	DET
inlawrev-2695	411	7	interplay	interplay	NOUN
inlawrev-2695	411	8	between	between	ADP
inlawrev-2695	411	9	the	the	DET
inlawrev-2695	411	10	code	code	NOUN
inlawrev-2695	411	11	and	and	CCONJ
inlawrev-2695	411	12	the	the	DET
inlawrev-2695	411	13	income	income	NOUN
inlawrev-2695	411	14	tax	tax	NOUN
inlawrev-2695	411	15	regulations	regulation	NOUN
inlawrev-2695	411	16	prescribed	prescribe	VERB
inlawrev-2695	411	17	by	by	ADP
inlawrev-2695	411	18	the	the	DET
inlawrev-2695	411	19	secretary	secretary	PROPN
inlawrev-2695	411	20	of	of	ADP
inlawrev-2695	411	21	the	the	DET
inlawrev-2695	411	22	treasury	treasury	NOUN
inlawrev-2695	411	23	in	in	ADP
inlawrev-2695	411	24	order	order	NOUN
inlawrev-2695	411	25	to	to	PART
inlawrev-2695	411	26	reach	reach	VERB
inlawrev-2695	411	27	its	its	PRON
inlawrev-2695	411	28	decision	decision	NOUN
inlawrev-2695	411	29	.	.	PUNCT
inlawrev-2695	412	1	102	102	NUM
inlawrev-2695	412	2	the	the	DET
inlawrev-2695	412	3	court	court	NOUN
inlawrev-2695	412	4	held	hold	VERB
inlawrev-2695	412	5	the	the	DET
inlawrev-2695	412	6	present	present	ADJ
inlawrev-2695	412	7	value	value	NOUN
inlawrev-2695	412	8	of	of	ADP
inlawrev-2695	412	9	the	the	DET
inlawrev-2695	412	10	non	non	ADJ
inlawrev-2695	412	11	-	-	ADJ
inlawrev-2695	412	12	interest	interest	ADJ
inlawrev-2695	412	13	bearing	bearing	NOUN
inlawrev-2695	412	14	notes	note	NOUN
inlawrev-2695	412	15	for	for	ADP
inlawrev-2695	412	16	section	section	NOUN
inlawrev-2695	412	17	483	483	NUM
inlawrev-2695	412	18	purposes	purpose	NOUN
inlawrev-2695	412	19	to	to	PART
inlawrev-2695	412	20	be	be	AUX
inlawrev-2695	412	21	the	the	DET
inlawrev-2695	412	22	fair	fair	ADJ
inlawrev-2695	412	23	market	market	NOUN
inlawrev-2695	412	24	value	value	NOUN
inlawrev-2695	412	25	of	of	ADP
inlawrev-2695	412	26	the	the	DET
inlawrev-2695	412	27	notes	note	NOUN
inlawrev-2695	412	28	for	for	ADP
inlawrev-2695	412	29	purposes	purpose	NOUN
inlawrev-2695	412	30	of	of	ADP
inlawrev-2695	412	31	determining	determine	VERB
inlawrev-2695	412	32	the	the	DET
inlawrev-2695	412	33	amount	amount	NOUN
inlawrev-2695	412	34	realized	realize	VERB
inlawrev-2695	412	35	under	under	ADP
inlawrev-2695	412	36	section	section	NOUN
inlawrev-2695	412	37	1001(b	1001(b	NUM
inlawrev-2695	412	38	)	)	PUNCT
inlawrev-2695	412	39	.	.	PUNCT
inlawrev-2695	413	1	103	103	NUM
inlawrev-2695	413	2	although	although	SCONJ
inlawrev-2695	413	3	the	the	DET
inlawrev-2695	413	4	fifth	fifth	ADJ
inlawrev-2695	413	5	circuit	circuit	NOUN
inlawrev-2695	413	6	did	do	AUX
inlawrev-2695	413	7	not	not	PART
inlawrev-2695	413	8	reach	reach	VERB
inlawrev-2695	413	9	this	this	DET
inlawrev-2695	413	10	issue	issue	NOUN
inlawrev-2695	413	11	,	,	PUNCT
inlawrev-2695	413	12	it	it	PRON
inlawrev-2695	413	13	did	do	AUX
inlawrev-2695	413	14	express	express	VERB
inlawrev-2695	413	15	its	its	PRON
inlawrev-2695	413	16	difficulty	difficulty	NOUN
inlawrev-2695	413	17	with	with	ADP
inlawrev-2695	413	18	the	the	DET
inlawrev-2695	413	19	trial	trial	NOUN
inlawrev-2695	413	20	court	court	NOUN
inlawrev-2695	413	21	's	's	PART
inlawrev-2695	413	22	holding	holding	NOUN
inlawrev-2695	413	23	.	.	PUNCT
inlawrev-2695	414	1	the	the	DET
inlawrev-2695	414	2	fifth	fifth	ADJ
inlawrev-2695	414	3	circuit	circuit	NOUN
inlawrev-2695	414	4	noted	note	VERB
inlawrev-2695	414	5	that	that	SCONJ
inlawrev-2695	414	6	there	there	PRON
inlawrev-2695	414	7	was	be	VERB
inlawrev-2695	414	8	no	no	DET
inlawrev-2695	414	9	indication	indication	NOUN
inlawrev-2695	414	10	that	that	SCONJ
inlawrev-2695	414	11	congress	congress	PROPN
inlawrev-2695	414	12	intended	intend	VERB
inlawrev-2695	414	13	to	to	PART
inlawrev-2695	414	14	amend	amend	VERB
inlawrev-2695	414	15	section	section	NOUN
inlawrev-2695	414	16	1001	1001	NUM
inlawrev-2695	414	17	by	by	ADP
inlawrev-2695	414	18	adopting	adopt	VERB
inlawrev-2695	414	19	section	section	NOUN
inlawrev-2695	414	20	483	483	NUM
inlawrev-2695	414	21	.	.	PUNCT
inlawrev-2695	415	1	104	104	NUM
inlawrev-2695	416	1	likewise	likewise	ADV
inlawrev-2695	416	2	,	,	PUNCT
inlawrev-2695	416	3	the	the	DET
inlawrev-2695	416	4	court	court	NOUN
inlawrev-2695	416	5	in	in	ADP
inlawrev-2695	416	6	ballard	ballard	PROPN
inlawrev-2695	416	7	expressed	express	VERB
inlawrev-2695	416	8	difficulty	difficulty	NOUN
inlawrev-2695	416	9	with	with	ADP
inlawrev-2695	416	10	a	a	DET
inlawrev-2695	416	11	similar	similar	ADJ
inlawrev-2695	416	12	argument	argument	NOUN
inlawrev-2695	416	13	in	in	ADP
inlawrev-2695	416	14	the	the	DET
inlawrev-2695	416	15	ballard	ballard	NOUN
inlawrev-2695	416	16	case	case	NOUN
inlawrev-2695	416	17	.	.	PUNCT
inlawrev-2695	417	1	105	105	NUM
inlawrev-2695	417	2	the	the	DET
inlawrev-2695	417	3	court	court	NOUN
inlawrev-2695	417	4	in	in	ADP
inlawrev-2695	417	5	ballard	ballard	PROPN
inlawrev-2695	417	6	stated	state	VERB
inlawrev-2695	417	7	that	that	SCONJ
inlawrev-2695	417	8	the	the	DET
inlawrev-2695	417	9	"	"	PUNCT
inlawrev-2695	417	10	legislative	legislative	ADJ
inlawrev-2695	417	11	history	history	NOUN
inlawrev-2695	417	12	under	under	ADP
inlawrev-2695	417	13	section	section	NOUN
inlawrev-2695	417	14	483	483	NUM
inlawrev-2695	417	15	gives	give	VERB
inlawrev-2695	417	16	no	no	DET
inlawrev-2695	417	17	indication	indication	NOUN
inlawrev-2695	417	18	that	that	SCONJ
inlawrev-2695	417	19	congress	congress	PROPN
inlawrev-2695	417	20	intended	intend	VERB
inlawrev-2695	417	21	to	to	PART
inlawrev-2695	417	22	amend	amend	VERB
inlawrev-2695	417	23	the	the	DET
inlawrev-2695	417	24	general	general	ADJ
inlawrev-2695	417	25	principles	principle	NOUN
inlawrev-2695	417	26	of	of	ADP
inlawrev-2695	417	27	section	section	NOUN
inlawrev-2695	417	28	2512	2512	NUM
inlawrev-2695	417	29	by	by	ADP
inlawrev-2695	417	30	its	its	PRON
inlawrev-2695	417	31	adoption	adoption	NOUN
inlawrev-2695	417	32	of	of	ADP
inlawrev-2695	417	33	section	section	NOUN
inlawrev-2695	417	34	483	483	NUM
inlawrev-2695	417	35	.	.	PUNCT
inlawrev-2695	417	36	"	"	PUNCT
inlawrev-2695	418	1	106	106	NUM
inlawrev-2695	418	2	while	while	SCONJ
inlawrev-2695	418	3	the	the	DET
inlawrev-2695	418	4	1964	1964	NUM
inlawrev-2695	418	5	legislative	legislative	ADJ
inlawrev-2695	418	6	history	history	NOUN
inlawrev-2695	418	7	of	of	ADP
inlawrev-2695	418	8	section	section	NOUN
inlawrev-2695	418	9	483	483	NUM
inlawrev-2695	418	10	does	do	AUX
inlawrev-2695	418	11	not	not	PART
inlawrev-2695	418	12	specifically	specifically	ADV
inlawrev-2695	418	13	state	state	VERB
inlawrev-2695	418	14	that	that	SCONJ
inlawrev-2695	418	15	section	section	NOUN
inlawrev-2695	418	16	483	483	NUM
inlawrev-2695	418	17	is	be	AUX
inlawrev-2695	418	18	an	an	DET
inlawrev-2695	418	19	exception	exception	NOUN
inlawrev-2695	418	20	to	to	ADP
inlawrev-2695	418	21	section	section	NOUN
inlawrev-2695	418	22	2512	2512	NUM
inlawrev-2695	418	23	,	,	PUNCT
inlawrev-2695	418	24	107	107	NUM
inlawrev-2695	418	25	section	section	NOUN
inlawrev-2695	418	26	483	483	NUM
inlawrev-2695	418	27	appears	appear	VERB
inlawrev-2695	418	28	to	to	PART
inlawrev-2695	418	29	be	be	AUX
inlawrev-2695	418	30	such	such	DET
inlawrev-2695	418	31	an	an	DET
inlawrev-2695	418	32	exception	exception	NOUN
inlawrev-2695	418	33	.	.	PUNCT
inlawrev-2695	419	1	108	108	NUM
inlawrev-2695	419	2	it	it	PRON
inlawrev-2695	419	3	certainly	certainly	ADV
inlawrev-2695	419	4	is	be	AUX
inlawrev-2695	419	5	not	not	PART
inlawrev-2695	419	6	clear	clear	ADJ
inlawrev-2695	419	7	.	.	PUNCT
inlawrev-2695	420	1	furthermore	furthermore	ADV
inlawrev-2695	420	2	,	,	PUNCT
inlawrev-2695	420	3	doubtful	doubtful	ADJ
inlawrev-2695	420	4	situations	situation	NOUN
inlawrev-2695	420	5	are	be	AUX
inlawrev-2695	420	6	to	to	PART
inlawrev-2695	420	7	be	be	AUX
inlawrev-2695	420	8	construed	construe	VERB
inlawrev-2695	420	9	in	in	ADP
inlawrev-2695	420	10	the	the	DET
inlawrev-2695	420	11	taxpayer	taxpayer	NOUN
inlawrev-2695	420	12	's	's	PART
inlawrev-2695	420	13	favor	favor	NOUN
inlawrev-2695	420	14	.	.	PUNCT
inlawrev-2695	421	1	109	109	NUM
inlawrev-2695	421	2	also	also	ADV
inlawrev-2695	421	3	,	,	PUNCT
inlawrev-2695	421	4	the	the	DET
inlawrev-2695	421	5	1981	1981	NUM
inlawrev-2695	421	6	legislative	legislative	ADJ
inlawrev-2695	421	7	history	history	NOUN
inlawrev-2695	421	8	of	of	ADP
inlawrev-2695	421	9	section	section	NOUN
inlawrev-2695	421	10	483	483	NUM
inlawrev-2695	421	11	does	do	AUX
inlawrev-2695	421	12	suggest	suggest	VERB
inlawrev-2695	421	13	that	that	SCONJ
inlawrev-2695	421	14	section	section	NOUN
inlawrev-2695	421	15	483	483	PRON
inlawrev-2695	421	16	may	may	AUX
inlawrev-2695	421	17	be	be	AUX
inlawrev-2695	421	18	an	an	DET
inlawrev-2695	421	19	exception	exception	NOUN
inlawrev-2695	421	20	to	to	ADP
inlawrev-2695	421	21	section	section	NOUN
inlawrev-2695	421	22	2512	2512	NUM
inlawrev-2695	421	23	.	.	PUNCT
inlawrev-2695	422	1	110	110	NUM
inlawrev-2695	422	2	as	as	SCONJ
inlawrev-2695	422	3	the	the	DET
inlawrev-2695	422	4	trial	trial	NOUN
inlawrev-2695	422	5	court	court	NOUN
inlawrev-2695	422	6	in	in	ADP
inlawrev-2695	422	7	caruth	caruth	PROPN
inlawrev-2695	422	8	reasoned	reason	VERB
inlawrev-2695	422	9	,	,	PUNCT
inlawrev-2695	422	10	the	the	DET
inlawrev-2695	422	11	present	present	ADJ
inlawrev-2695	422	12	value	value	NOUN
inlawrev-2695	422	13	of	of	ADP
inlawrev-2695	422	14	the	the	DET
inlawrev-2695	422	15	notes	note	NOUN
inlawrev-2695	422	16	for	for	ADP
inlawrev-2695	422	17	section	section	NOUN
inlawrev-2695	422	18	483	483	NUM
inlawrev-2695	422	19	purposes	purpose	NOUN
inlawrev-2695	422	20	should	should	AUX
inlawrev-2695	422	21	be	be	AUX
inlawrev-2695	422	22	the	the	DET
inlawrev-2695	422	23	fair	fair	ADJ
inlawrev-2695	422	24	market	market	NOUN
inlawrev-2695	422	25	value	value	NOUN
inlawrev-2695	422	26	of	of	ADP
inlawrev-2695	422	27	the	the	DET
inlawrev-2695	422	28	notes	note	NOUN
inlawrev-2695	422	29	for	for	ADP
inlawrev-2695	422	30	gift	gift	NOUN
inlawrev-2695	422	31	tax	tax	NOUN
inlawrev-2695	422	32	purposes	purpose	NOUN
inlawrev-2695	422	33	.	.	PUNCT
inlawrev-2695	423	1	that	that	PRON
inlawrev-2695	423	2	is	is	ADV
inlawrev-2695	423	3	,	,	PUNCT
inlawrev-2695	423	4	the	the	DET
inlawrev-2695	423	5	present	present	ADJ
inlawrev-2695	423	6	value	value	NOUN
inlawrev-2695	423	7	of	of	ADP
inlawrev-2695	423	8	the	the	DET
inlawrev-2695	423	9	notes	note	NOUN
inlawrev-2695	423	10	should	should	AUX
inlawrev-2695	423	11	be	be	AUX
inlawrev-2695	423	12	determined	determine	VERB
inlawrev-2695	423	13	using	use	VERB
inlawrev-2695	423	14	section	section	NOUN
inlawrev-2695	423	15	483	483	NUM
inlawrev-2695	423	16	rates	rate	NOUN
inlawrev-2695	423	17	even	even	ADV
inlawrev-2695	423	18	for	for	ADP
inlawrev-2695	423	19	gift	gift	NOUN
inlawrev-2695	423	20	tax	tax	NOUN
inlawrev-2695	423	21	purposes	purpose	NOUN
inlawrev-2695	423	22	if	if	SCONJ
inlawrev-2695	423	23	section	section	NOUN
inlawrev-2695	423	24	483	483	NUM
inlawrev-2695	423	25	applies	apply	VERB
inlawrev-2695	423	26	to	to	ADP
inlawrev-2695	423	27	the	the	DET
inlawrev-2695	423	28	transaction	transaction	NOUN
inlawrev-2695	423	29	.	.	PUNCT
inlawrev-2695	424	1	vi	vi	X
inlawrev-2695	424	2	.	.	PUNCT
inlawrev-2695	424	3	taxpayer	taxpayer	NOUN
inlawrev-2695	424	4	position	position	NOUN
inlawrev-2695	424	5	a.	a.	NOUN
inlawrev-2695	424	6	statutory	statutory	ADJ
inlawrev-2695	424	7	construction	construction	NOUN
inlawrev-2695	424	8	the	the	DET
inlawrev-2695	424	9	wording	wording	NOUN
inlawrev-2695	424	10	of	of	ADP
inlawrev-2695	424	11	a	a	DET
inlawrev-2695	424	12	statute	statute	NOUN
inlawrev-2695	424	13	is	be	AUX
inlawrev-2695	424	14	very	very	ADV
inlawrev-2695	424	15	important	important	ADJ
inlawrev-2695	424	16	in	in	ADP
inlawrev-2695	424	17	determining	determine	VERB
inlawrev-2695	424	18	its	its	PRON
inlawrev-2695	424	19	meaning	meaning	NOUN
inlawrev-2695	424	20	because	because	SCONJ
inlawrev-2695	424	21	the	the	DET
inlawrev-2695	424	22	starting	starting	NOUN
inlawrev-2695	424	23	point	point	NOUN
inlawrev-2695	424	24	for	for	ADP
inlawrev-2695	424	25	construction	construction	NOUN
inlawrev-2695	424	26	of	of	ADP
inlawrev-2695	424	27	a	a	DET
inlawrev-2695	424	28	statute	statute	NOUN
inlawrev-2695	424	29	is	be	AUX
inlawrev-2695	424	30	the	the	DET
inlawrev-2695	424	31	language	language	NOUN
inlawrev-2695	424	32	101	101	NUM
inlawrev-2695	424	33	i	i	PROPN
inlawrev-2695	424	34	d.	d.	PROPN
inlawrev-2695	424	35	section	section	PROPN
inlawrev-2695	424	36	1001	1001	NUM
inlawrev-2695	424	37	describes	describe	VERB
inlawrev-2695	424	38	the	the	DET
inlawrev-2695	424	39	determination	determination	NOUN
inlawrev-2695	424	40	of	of	ADP
inlawrev-2695	424	41	the	the	DET
inlawrev-2695	424	42	amount	amount	NOUN
inlawrev-2695	424	43	of	of	ADP
inlawrev-2695	424	44	and	and	CCONJ
inlawrev-2695	424	45	recognition	recognition	NOUN
inlawrev-2695	424	46	of	of	ADP
inlawrev-2695	424	47	gain	gain	NOUN
inlawrev-2695	424	48	or	or	CCONJ
inlawrev-2695	424	49	loss	loss	NOUN
inlawrev-2695	424	50	on	on	ADP
inlawrev-2695	424	51	sales	sale	NOUN
inlawrev-2695	424	52	transactions	transaction	NOUN
inlawrev-2695	424	53	.	.	PUNCT
inlawrev-2695	425	1	see	see	VERB
inlawrev-2695	425	2	i.r.c	i.r.c	NOUN
inlawrev-2695	425	3	.	.	PUNCT
inlawrev-2695	426	1	§	§	PROPN
inlawrev-2695	426	2	1001	1001	NUM
inlawrev-2695	426	3	(	(	PUNCT
inlawrev-2695	426	4	1982	1982	NUM
inlawrev-2695	426	5	&	&	CCONJ
inlawrev-2695	426	6	supp	supp	PROPN
inlawrev-2695	426	7	.	.	PUNCT
inlawrev-2695	427	1	ill	ill	ADJ
inlawrev-2695	427	2	1985	1985	NUM
inlawrev-2695	427	3	)	)	PUNCT
inlawrev-2695	427	4	.	.	PUNCT
inlawrev-2695	428	1	i02caruth	i02caruth	PROPN
inlawrev-2695	428	2	,	,	PUNCT
inlawrev-2695	428	3	411	411	NUM
inlawrev-2695	428	4	f.	f.	PROPN
inlawrev-2695	428	5	supp	supp	PROPN
inlawrev-2695	428	6	.	.	PUNCT
inlawrev-2695	429	1	at	at	ADP
inlawrev-2695	429	2	607	607	NUM
inlawrev-2695	429	3	.	.	PUNCT
inlawrev-2695	429	4	w3id	w3id	PUNCT
inlawrev-2695	429	5	.	.	PUNCT
inlawrev-2695	430	1	at	at	ADP
inlawrev-2695	430	2	608	608	NUM
inlawrev-2695	430	3	.	.	PUNCT
inlawrev-2695	431	1	i04caruth	i04caruth	PROPN
inlawrev-2695	431	2	,	,	PUNCT
inlawrev-2695	431	3	566	566	NUM
inlawrev-2695	431	4	f.2d	f.2d	NOUN
inlawrev-2695	431	5	at	at	ADP
inlawrev-2695	431	6	905	905	NUM
inlawrev-2695	431	7	.	.	PUNCT
inlawrev-2695	432	1	i05see	i05see	ADJ
inlawrev-2695	432	2	supra	supra	ADJ
inlawrev-2695	432	3	text	text	NOUN
inlawrev-2695	432	4	accompanying	accompanying	ADJ
inlawrev-2695	432	5	notes	note	VERB
inlawrev-2695	432	6	42	42	NUM
inlawrev-2695	432	7	-	-	SYM
inlawrev-2695	432	8	55	55	NUM
inlawrev-2695	432	9	.	.	PUNCT
inlawrev-2695	433	1	10653	10653	NUM
inlawrev-2695	433	2	t.c.m	t.c.m	NOUN
inlawrev-2695	433	3	.	.	PUNCT
inlawrev-2695	434	1	(	(	PUNCT
inlawrev-2695	434	2	cch	cch	NOUN
inlawrev-2695	434	3	)	)	PUNCT
inlawrev-2695	434	4	323	323	NUM
inlawrev-2695	434	5	,	,	PUNCT
inlawrev-2695	434	6	326	326	NUM
inlawrev-2695	434	7	(	(	PUNCT
inlawrev-2695	434	8	1987	1987	NUM
inlawrev-2695	434	9	)	)	PUNCT
inlawrev-2695	434	10	.	.	PUNCT
inlawrev-2695	435	1	107see	107see	NUM
inlawrev-2695	435	2	supra	supra	NOUN
inlawrev-2695	435	3	note	note	NOUN
inlawrev-2695	435	4	30	30	NUM
inlawrev-2695	435	5	and	and	CCONJ
inlawrev-2695	435	6	accompanying	accompany	VERB
inlawrev-2695	435	7	text	text	NOUN
inlawrev-2695	435	8	.	.	PUNCT
inlawrev-2695	436	1	i0ssee	i0ssee	PROPN
inlawrev-2695	436	2	supra	supra	PROPN
inlawrev-2695	436	3	text	text	NOUN
inlawrev-2695	436	4	accompanying	accompanying	ADJ
inlawrev-2695	436	5	notes	note	NOUN
inlawrev-2695	436	6	78	78	NUM
inlawrev-2695	436	7	-	-	SYM
inlawrev-2695	436	8	79	79	NUM
inlawrev-2695	436	9	and	and	CCONJ
inlawrev-2695	436	10	infra	infra	NOUN
inlawrev-2695	436	11	text	text	NOUN
inlawrev-2695	436	12	accompanying	accompanying	ADJ
inlawrev-2695	436	13	notes	note	NOUN
inlawrev-2695	436	14	15253	15253	NUM
inlawrev-2695	436	15	.	.	PUNCT
inlawrev-2695	437	1	l09see	l09see	NOUN
inlawrev-2695	437	2	infra	infra	NOUN
inlawrev-2695	437	3	text	text	NOUN
inlawrev-2695	437	4	accompanying	accompany	VERB
inlawrev-2695	437	5	note	note	NOUN
inlawrev-2695	437	6	127	127	NUM
inlawrev-2695	437	7	.	.	PUNCT
inlawrev-2695	438	1	u0see	u0see	NOUN
inlawrev-2695	438	2	infra	infra	NOUN
inlawrev-2695	438	3	text	text	NOUN
inlawrev-2695	438	4	accompanying	accompanying	ADJ
inlawrev-2695	438	5	notes	note	NOUN
inlawrev-2695	438	6	164	164	NUM
inlawrev-2695	438	7	-	-	SYM
inlawrev-2695	438	8	70	70	NUM
inlawrev-2695	438	9	.	.	PUNCT
inlawrev-2695	439	1	1987	1987	NUM
inlawrev-2695	439	2	]	]	PUNCT
inlawrev-2695	439	3	gift	gift	NOUN
inlawrev-2695	439	4	tax	tax	NOUN
inlawrev-2695	439	5	trap	trap	NOUN
inlawrev-2695	439	6	693	693	NUM
inlawrev-2695	439	7	of	of	ADP
inlawrev-2695	439	8	the	the	DET
inlawrev-2695	439	9	statute	statute	NOUN
inlawrev-2695	439	10	itself	itself	PRON
inlawrev-2695	439	11	.	.	PUNCT
inlawrev-2695	440	1	111	111	NUM
inlawrev-2695	440	2	as	as	ADP
inlawrev-2695	440	3	a	a	DET
inlawrev-2695	440	4	result	result	NOUN
inlawrev-2695	440	5	,	,	PUNCT
inlawrev-2695	440	6	the	the	DET
inlawrev-2695	440	7	wording	wording	NOUN
inlawrev-2695	440	8	of	of	ADP
inlawrev-2695	440	9	section	section	NOUN
inlawrev-2695	440	10	483	483	NUM
inlawrev-2695	440	11	should	should	AUX
inlawrev-2695	440	12	be	be	AUX
inlawrev-2695	440	13	examined	examine	VERB
inlawrev-2695	440	14	carefully	carefully	ADV
inlawrev-2695	440	15	.	.	PUNCT
inlawrev-2695	441	1	where	where	SCONJ
inlawrev-2695	441	2	a	a	DET
inlawrev-2695	441	3	statute	statute	NOUN
inlawrev-2695	441	4	is	be	AUX
inlawrev-2695	441	5	clear	clear	ADJ
inlawrev-2695	441	6	on	on	ADP
inlawrev-2695	441	7	its	its	PRON
inlawrev-2695	441	8	face	face	NOUN
inlawrev-2695	441	9	,	,	PUNCT
inlawrev-2695	441	10	unequivocal	unequivocal	ADJ
inlawrev-2695	441	11	evidence	evidence	NOUN
inlawrev-2695	441	12	of	of	ADP
inlawrev-2695	441	13	legislative	legislative	ADJ
inlawrev-2695	441	14	purpose	purpose	NOUN
inlawrev-2695	441	15	is	be	AUX
inlawrev-2695	441	16	required	require	VERB
inlawrev-2695	441	17	to	to	PART
inlawrev-2695	441	18	override	override	VERB
inlawrev-2695	441	19	the	the	DET
inlawrev-2695	441	20	plain	plain	ADJ
inlawrev-2695	441	21	meaning	meaning	NOUN
inlawrev-2695	441	22	of	of	ADP
inlawrev-2695	441	23	the	the	DET
inlawrev-2695	441	24	words	word	NOUN
inlawrev-2695	441	25	used	use	VERB
inlawrev-2695	441	26	in	in	ADP
inlawrev-2695	441	27	the	the	DET
inlawrev-2695	441	28	statute	statute	NOUN
inlawrev-2695	441	29	.	.	PUNCT
inlawrev-2695	442	1	112	112	NUM
inlawrev-2695	442	2	furthermore	furthermore	ADV
inlawrev-2695	442	3	,	,	PUNCT
inlawrev-2695	442	4	words	word	NOUN
inlawrev-2695	442	5	are	be	AUX
inlawrev-2695	442	6	to	to	PART
inlawrev-2695	442	7	be	be	AUX
inlawrev-2695	442	8	given	give	VERB
inlawrev-2695	442	9	their	their	PRON
inlawrev-2695	442	10	ordinary	ordinary	ADJ
inlawrev-2695	442	11	meaning	meaning	NOUN
inlawrev-2695	442	12	unless	unless	SCONJ
inlawrev-2695	442	13	intent	intent	NOUN
inlawrev-2695	442	14	to	to	ADP
inlawrev-2695	442	15	the	the	DET
inlawrev-2695	442	16	contrary	contrary	NOUN
inlawrev-2695	442	17	is	be	AUX
inlawrev-2695	442	18	shown	show	VERB
inlawrev-2695	442	19	.	.	PUNCT
inlawrev-2695	443	1	113	113	NUM
inlawrev-2695	443	2	congress	congress	PROPN
inlawrev-2695	443	3	has	have	AUX
inlawrev-2695	443	4	amended	amend	VERB
inlawrev-2695	443	5	section	section	NOUN
inlawrev-2695	443	6	483	483	NUM
inlawrev-2695	443	7	three	three	NUM
inlawrev-2695	443	8	times	time	NOUN
inlawrev-2695	443	9	in	in	ADP
inlawrev-2695	443	10	the	the	DET
inlawrev-2695	443	11	last	last	ADJ
inlawrev-2695	443	12	five	five	NUM
inlawrev-2695	443	13	years	year	NOUN
inlawrev-2695	443	14	,	,	PUNCT
inlawrev-2695	443	15	114	114	NUM
inlawrev-2695	443	16	but	but	CCONJ
inlawrev-2695	443	17	each	each	DET
inlawrev-2695	443	18	time	time	NOUN
inlawrev-2695	443	19	it	it	PRON
inlawrev-2695	443	20	has	have	AUX
inlawrev-2695	443	21	retained	retain	VERB
inlawrev-2695	443	22	the	the	DET
inlawrev-2695	443	23	same	same	ADJ
inlawrev-2695	443	24	introduction—'tor	introduction—'tor	NOUN
inlawrev-2695	443	25	purposes	purpose	NOUN
inlawrev-2695	443	26	of	of	ADP
inlawrev-2695	443	27	this	this	DET
inlawrev-2695	443	28	title	title	NOUN
inlawrev-2695	443	29	.	.	PUNCT
inlawrev-2695	443	30	.	.	PUNCT
inlawrev-2695	443	31	.	.	PUNCT
inlawrev-2695	443	32	.	.	PUNCT
inlawrev-2695	443	33	"	"	PUNCT
inlawrev-2695	444	1	115	115	NUM
inlawrev-2695	444	2	section	section	NOUN
inlawrev-2695	444	3	483(a	483(a	NUM
inlawrev-2695	444	4	)	)	PUNCT
inlawrev-2695	444	5	states	state	VERB
inlawrev-2695	444	6	that	that	SCONJ
inlawrev-2695	444	7	"	"	PUNCT
inlawrev-2695	444	8	[	[	PUNCT
inlawrev-2695	444	9	f]or	f]or	ADJ
inlawrev-2695	444	10	purposes	purpose	NOUN
inlawrev-2695	444	11	of	of	ADP
inlawrev-2695	444	12	this	this	DET
inlawrev-2695	444	13	title	title	NOUN
inlawrev-2695	444	14	"	"	PUNCT
inlawrev-2695	444	15	payments	payment	NOUN
inlawrev-2695	444	16	to	to	PART
inlawrev-2695	444	17	which	which	PRON
inlawrev-2695	444	18	this	this	DET
inlawrev-2695	444	19	section	section	NOUN
inlawrev-2695	444	20	applies	apply	VERB
inlawrev-2695	444	21	shall	shall	AUX
inlawrev-2695	444	22	be	be	AUX
inlawrev-2695	444	23	divided	divide	VERB
inlawrev-2695	444	24	into	into	ADP
inlawrev-2695	444	25	interest	interest	NOUN
inlawrev-2695	444	26	and	and	CCONJ
inlawrev-2695	444	27	principal	principal	NOUN
inlawrev-2695	444	28	.	.	PUNCT
inlawrev-2695	445	1	116	116	NUM
inlawrev-2695	445	2	the	the	DET
inlawrev-2695	445	3	word	word	NOUN
inlawrev-2695	445	4	"	"	PUNCT
inlawrev-2695	445	5	title	title	NOUN
inlawrev-2695	445	6	"	"	PUNCT
inlawrev-2695	445	7	refers	refer	VERB
inlawrev-2695	445	8	to	to	PART
inlawrev-2695	445	9	title	title	VERB
inlawrev-2695	445	10	26	26	NUM
inlawrev-2695	445	11	of	of	ADP
inlawrev-2695	445	12	the	the	DET
inlawrev-2695	445	13	united	united	PROPN
inlawrev-2695	445	14	states	states	PROPN
inlawrev-2695	445	15	code	code	PROPN
inlawrev-2695	445	16	(	(	PUNCT
inlawrev-2695	445	17	u.s.c	u.s.c	ADJ
inlawrev-2695	445	18	.	.	PUNCT
inlawrev-2695	445	19	)	)	PUNCT
inlawrev-2695	446	1	in	in	ADP
inlawrev-2695	446	2	which	which	PRON
inlawrev-2695	446	3	the	the	DET
inlawrev-2695	446	4	internal	internal	ADJ
inlawrev-2695	446	5	revenue	revenue	NOUN
inlawrev-2695	446	6	code	code	NOUN
inlawrev-2695	446	7	of	of	ADP
inlawrev-2695	446	8	1954	1954	NUM
inlawrev-2695	446	9	(	(	PUNCT
inlawrev-2695	446	10	code	code	NOUN
inlawrev-2695	446	11	)	)	PUNCT
inlawrev-2695	446	12	is	be	AUX
inlawrev-2695	446	13	codified	codify	VERB
inlawrev-2695	446	14	.	.	PUNCT
inlawrev-2695	447	1	117	117	NUM
inlawrev-2695	447	2	the	the	DET
inlawrev-2695	447	3	code	code	NOUN
inlawrev-2695	447	4	is	be	AUX
inlawrev-2695	447	5	broken	break	VERB
inlawrev-2695	447	6	down	down	ADP
inlawrev-2695	447	7	into	into	ADP
inlawrev-2695	447	8	subtitles	subtitle	NOUN
inlawrev-2695	447	9	,	,	PUNCT
inlawrev-2695	447	10	chapters	chapter	NOUN
inlawrev-2695	447	11	,	,	PUNCT
inlawrev-2695	447	12	subchapters	subchapter	NOUN
inlawrev-2695	447	13	,	,	PUNCT
inlawrev-2695	447	14	parts	part	NOUN
inlawrev-2695	447	15	,	,	PUNCT
inlawrev-2695	447	16	sections	section	NOUN
inlawrev-2695	447	17	,	,	PUNCT
inlawrev-2695	447	18	and	and	CCONJ
inlawrev-2695	447	19	subsections	subsection	NOUN
inlawrev-2695	447	20	.	.	PUNCT
inlawrev-2695	448	1	the	the	DET
inlawrev-2695	448	2	word	word	NOUN
inlawrev-2695	448	3	title	title	NOUN
inlawrev-2695	448	4	therefore	therefore	ADV
inlawrev-2695	448	5	includes	include	VERB
inlawrev-2695	448	6	the	the	DET
inlawrev-2695	448	7	gift	gift	NOUN
inlawrev-2695	448	8	tax	tax	NOUN
inlawrev-2695	448	9	portion	portion	NOUN
inlawrev-2695	448	10	of	of	ADP
inlawrev-2695	448	11	the	the	DET
inlawrev-2695	448	12	code	code	NOUN
inlawrev-2695	448	13	,	,	PUNCT
inlawrev-2695	448	14	subtitle	subtitle	NOUN
inlawrev-2695	448	15	b	b	PROPN
inlawrev-2695	448	16	,	,	PUNCT
inlawrev-2695	448	17	chapter	chapter	NOUN
inlawrev-2695	448	18	12	12	NUM
inlawrev-2695	448	19	.	.	PUNCT
inlawrev-2695	449	1	118	118	NUM
inlawrev-2695	449	2	furthermore	furthermore	ADV
inlawrev-2695	449	3	,	,	PUNCT
inlawrev-2695	449	4	the	the	DET
inlawrev-2695	449	5	regulations	regulation	NOUN
inlawrev-2695	449	6	prescribed	prescribe	VERB
inlawrev-2695	449	7	by	by	ADP
inlawrev-2695	449	8	the	the	DET
inlawrev-2695	449	9	secretary	secretary	PROPN
inlawrev-2695	449	10	of	of	ADP
inlawrev-2695	449	11	the	the	DET
inlawrev-2695	449	12	treasury	treasury	PROPN
inlawrev-2695	449	13	(	(	PUNCT
inlawrev-2695	449	14	treasury	treasury	PROPN
inlawrev-2695	449	15	regulations	regulation	NOUN
inlawrev-2695	449	16	)	)	PUNCT
inlawrev-2695	449	17	provide	provide	VERB
inlawrev-2695	449	18	that	that	SCONJ
inlawrev-2695	449	19	interest	interest	NOUN
inlawrev-2695	449	20	imputed	impute	VERB
inlawrev-2695	449	21	under	under	ADP
inlawrev-2695	449	22	section	section	NOUN
inlawrev-2695	449	23	483	483	NUM
inlawrev-2695	449	24	constitutes	constitute	VERB
inlawrev-2695	449	25	interest	interest	NOUN
inlawrev-2695	449	26	for	for	ADP
inlawrev-2695	449	27	all	all	DET
inlawrev-2695	449	28	purposes	purpose	NOUN
inlawrev-2695	449	29	of	of	ADP
inlawrev-2695	449	30	the	the	DET
inlawrev-2695	449	31	code	code	NOUN
inlawrev-2695	449	32	.	.	PUNCT
inlawrev-2695	450	1	119	119	NUM
inlawrev-2695	450	2	despite	despite	SCONJ
inlawrev-2695	450	3	the	the	DET
inlawrev-2695	450	4	fact	fact	NOUN
inlawrev-2695	450	5	that	that	SCONJ
inlawrev-2695	450	6	section	section	NOUN
inlawrev-2695	450	7	483	483	NUM
inlawrev-2695	450	8	is	be	AUX
inlawrev-2695	450	9	in	in	ADP
inlawrev-2695	450	10	the	the	DET
inlawrev-2695	450	11	income	income	NOUN
inlawrev-2695	450	12	tax	tax	NOUN
inlawrev-2695	450	13	subtitle	subtitle	PROPN
inlawrev-2695	450	14	,	,	PUNCT
inlawrev-2695	450	15	subtitle	subtitle	NOUN
inlawrev-2695	450	16	a	a	PRON
inlawrev-2695	450	17	,	,	PUNCT
inlawrev-2695	450	18	the	the	DET
inlawrev-2695	450	19	plain	plain	ADJ
inlawrev-2695	450	20	language	language	NOUN
inlawrev-2695	450	21	of	of	ADP
inlawrev-2695	450	22	section	section	NOUN
inlawrev-2695	450	23	483	483	NUM
inlawrev-2695	450	24	states	state	NOUN
inlawrev-2695	450	25	that	that	SCONJ
inlawrev-2695	450	26	it	it	PRON
inlawrev-2695	450	27	applies	apply	VERB
inlawrev-2695	450	28	for	for	ADP
inlawrev-2695	450	29	purposes	purpose	NOUN
inlawrev-2695	450	30	of	of	ADP
inlawrev-2695	450	31	this	this	DET
inlawrev-2695	450	32	"	"	PUNCT
inlawrev-2695	450	33	title	title	NOUN
inlawrev-2695	450	34	"	"	PUNCT
inlawrev-2695	450	35	120	120	NUM
inlawrev-2695	450	36	—	—	PUNCT
inlawrev-2695	450	37	not	not	PART
inlawrev-2695	450	38	for	for	ADP
inlawrev-2695	450	39	purposes	purpose	NOUN
inlawrev-2695	450	40	of	of	ADP
inlawrev-2695	450	41	this	this	DET
inlawrev-2695	450	42	"	"	PUNCT
inlawrev-2695	450	43	subtitle	subtitle	NOUN
inlawrev-2695	450	44	.	.	PUNCT
inlawrev-2695	450	45	"	"	PUNCT
inlawrev-2695	451	1	121	121	NUM
inlawrev-2695	451	2	there	there	PRON
inlawrev-2695	451	3	are	be	VERB
inlawrev-2695	451	4	several	several	ADJ
inlawrev-2695	451	5	code	code	NOUN
inlawrev-2695	451	6	sections	section	NOUN
inlawrev-2695	451	7	in	in	ADP
inlawrev-2695	451	8	the	the	DET
inlawrev-2695	451	9	income	income	NOUN
inlawrev-2695	451	10	tax	tax	NOUN
inlawrev-2695	451	11	subtitle	subtitle	NOUN
inlawrev-2695	451	12	that	that	PRON
inlawrev-2695	451	13	begin	begin	VERB
inlawrev-2695	451	14	with	with	ADP
inlawrev-2695	451	15	the	the	DET
inlawrev-2695	451	16	words	word	NOUN
inlawrev-2695	451	17	"	"	PUNCT
inlawrev-2695	451	18	[	[	X
inlawrev-2695	451	19	f]or	f]or	ADJ
inlawrev-2695	451	20	purposes	purpose	NOUN
inlawrev-2695	451	21	of	of	ADP
inlawrev-2695	451	22	this	this	DET
inlawrev-2695	451	23	subtitle	subtitle	NOUN
inlawrev-2695	451	24	.	.	PUNCT
inlawrev-2695	451	25	.	.	PUNCT
inlawrev-2695	451	26	.	.	PUNCT
inlawrev-2695	451	27	.	.	PUNCT
inlawrev-2695	452	1	"	"	PUNCT
inlawrev-2695	453	1	122	122	NUM
inlawrev-2695	453	2	presumably	presumably	ADV
inlawrev-2695	453	3	,	,	PUNCT
inlawrev-2695	453	4	the	the	DET
inlawrev-2695	453	5	application	application	NOUN
inlawrev-2695	453	6	of	of	ADP
inlawrev-2695	453	7	these	these	DET
inlawrev-2695	453	8	sections	section	NOUN
inlawrev-2695	453	9	would	would	AUX
inlawrev-2695	453	10	nx	nx	NOUN
inlawrev-2695	453	11	see	see	VERB
inlawrev-2695	453	12	,	,	PUNCT
inlawrev-2695	453	13	e.g.	e.g.	ADV
inlawrev-2695	453	14	,	,	PUNCT
inlawrev-2695	453	15	consumer	consumer	NOUN
inlawrev-2695	453	16	prod	prod	NOUN
inlawrev-2695	453	17	.	.	PUNCT
inlawrev-2695	454	1	safety	safety	NOUN
inlawrev-2695	454	2	comm'n	comm'n	NUM
inlawrev-2695	454	3	v.	v.	ADP
inlawrev-2695	454	4	gte	gte	PROPN
inlawrev-2695	454	5	sylvania	sylvania	PROPN
inlawrev-2695	454	6	,	,	PUNCT
inlawrev-2695	454	7	inc	inc	PROPN
inlawrev-2695	454	8	.	.	PROPN
inlawrev-2695	454	9	,	,	PUNCT
inlawrev-2695	454	10	447	447	NUM
inlawrev-2695	454	11	u.s	u.s	PROPN
inlawrev-2695	454	12	.	.	PROPN
inlawrev-2695	454	13	102	102	NUM
inlawrev-2695	454	14	,	,	PUNCT
inlawrev-2695	454	15	108	108	NUM
inlawrev-2695	454	16	(	(	PUNCT
inlawrev-2695	454	17	1980	1980	NUM
inlawrev-2695	454	18	)	)	PUNCT
inlawrev-2695	454	19	;	;	PUNCT
inlawrev-2695	454	20	united	united	PROPN
inlawrev-2695	454	21	states	states	PROPN
inlawrev-2695	454	22	v.	v.	ADP
inlawrev-2695	454	23	w.m	w.m	PROPN
inlawrev-2695	454	24	.	.	PROPN
inlawrev-2695	454	25	webb	webb	PROPN
inlawrev-2695	454	26	,	,	PUNCT
inlawrev-2695	454	27	inc	inc	PROPN
inlawrev-2695	454	28	.	.	PROPN
inlawrev-2695	454	29	,	,	PUNCT
inlawrev-2695	454	30	402	402	NUM
inlawrev-2695	454	31	f.2d	f.2d	SYM
inlawrev-2695	454	32	956	956	NUM
inlawrev-2695	454	33	,	,	PUNCT
inlawrev-2695	454	34	959	959	NUM
inlawrev-2695	454	35	(	(	PUNCT
inlawrev-2695	454	36	5th	5th	ADJ
inlawrev-2695	454	37	cir	cir	NOUN
inlawrev-2695	454	38	.	.	PUNCT
inlawrev-2695	454	39	1968	1968	NUM
inlawrev-2695	454	40	)	)	PUNCT
inlawrev-2695	454	41	,	,	PUNCT
inlawrev-2695	454	42	rev'd	rev'd	VERB
inlawrev-2695	454	43	on	on	ADP
inlawrev-2695	454	44	other	other	ADJ
inlawrev-2695	454	45	grounds	ground	NOUN
inlawrev-2695	454	46	,	,	PUNCT
inlawrev-2695	454	47	397	397	NUM
inlawrev-2695	454	48	u.s	u.s	PROPN
inlawrev-2695	454	49	.	.	PROPN
inlawrev-2695	454	50	179	179	NUM
inlawrev-2695	454	51	(	(	PUNCT
inlawrev-2695	454	52	1969	1969	NUM
inlawrev-2695	454	53	)	)	PUNCT
inlawrev-2695	454	54	;	;	PUNCT
inlawrev-2695	454	55	united	united	PROPN
inlawrev-2695	454	56	states	states	PROPN
inlawrev-2695	454	57	v.	v.	PROPN
inlawrev-2695	454	58	northumberland	northumberland	PROPN
inlawrev-2695	454	59	ins	ins	PROPN
inlawrev-2695	454	60	.	.	PUNCT
inlawrev-2695	454	61	co.	co.	PROPN
inlawrev-2695	454	62	,	,	PUNCT
inlawrev-2695	454	63	521	521	NUM
inlawrev-2695	454	64	f.	f.	PROPN
inlawrev-2695	454	65	supp	supp	PROPN
inlawrev-2695	454	66	.	.	PUNCT
inlawrev-2695	455	1	70	70	NUM
inlawrev-2695	455	2	,	,	PUNCT
inlawrev-2695	455	3	76	76	NUM
inlawrev-2695	455	4	(	(	PUNCT
inlawrev-2695	455	5	d.n.j	d.n.j	PROPN
inlawrev-2695	455	6	.	.	PROPN
inlawrev-2695	455	7	1981	1981	NUM
inlawrev-2695	455	8	)	)	PUNCT
inlawrev-2695	455	9	.	.	PUNCT
inlawrev-2695	456	1	n2see	n2see	ADJ
inlawrev-2695	456	2	,	,	PUNCT
inlawrev-2695	456	3	e.g.	e.g.	ADV
inlawrev-2695	456	4	,	,	PUNCT
inlawrev-2695	456	5	ken	ken	PROPN
inlawrev-2695	456	6	-	-	PUNCT
inlawrev-2695	456	7	rad	rad	PROPN
inlawrev-2695	456	8	tube	tube	PROPN
inlawrev-2695	456	9	&	&	CCONJ
inlawrev-2695	456	10	lamp	lamp	PROPN
inlawrev-2695	456	11	corp	corp	PROPN
inlawrev-2695	456	12	.	.	PROPN
inlawrev-2695	457	1	v.	v.	PROPN
inlawrev-2695	457	2	commissioner	commissioner	PROPN
inlawrev-2695	457	3	,	,	PUNCT
inlawrev-2695	457	4	180	180	NUM
inlawrev-2695	457	5	f.2d	f.2d	NOUN
inlawrev-2695	457	6	940	940	NUM
inlawrev-2695	457	7	,	,	PUNCT
inlawrev-2695	457	8	942	942	NUM
inlawrev-2695	457	9	(	(	PUNCT
inlawrev-2695	457	10	6th	6th	ADJ
inlawrev-2695	457	11	cir	cir	NOUN
inlawrev-2695	457	12	.	.	PROPN
inlawrev-2695	457	13	1950	1950	NUM
inlawrev-2695	457	14	)	)	PUNCT
inlawrev-2695	457	15	;	;	PUNCT
inlawrev-2695	457	16	trenton	trenton	PROPN
inlawrev-2695	457	17	cotton	cotton	PROPN
inlawrev-2695	457	18	oil	oil	PROPN
inlawrev-2695	457	19	co.	co.	PROPN
inlawrev-2695	457	20	v.	v.	PROPN
inlawrev-2695	457	21	commissioner	commissioner	PROPN
inlawrev-2695	457	22	,	,	PUNCT
inlawrev-2695	457	23	147	147	NUM
inlawrev-2695	457	24	f.2d	f.2d	NUM
inlawrev-2695	457	25	33	33	NUM
inlawrev-2695	457	26	,	,	PUNCT
inlawrev-2695	457	27	36	36	NUM
inlawrev-2695	457	28	(	(	PUNCT
inlawrev-2695	457	29	6th	6th	ADJ
inlawrev-2695	457	30	cir	cir	NOUN
inlawrev-2695	457	31	.	.	PUNCT
inlawrev-2695	457	32	1945	1945	NUM
inlawrev-2695	457	33	)	)	PUNCT
inlawrev-2695	457	34	;	;	PUNCT
inlawrev-2695	457	35	huntsberry	huntsberry	PROPN
inlawrev-2695	457	36	v.	v.	PROPN
inlawrev-2695	457	37	commissioner	commissioner	PROPN
inlawrev-2695	457	38	,	,	PUNCT
inlawrev-2695	457	39	83	83	NUM
inlawrev-2695	457	40	t.c	t.c	PROPN
inlawrev-2695	457	41	.	.	PROPN
inlawrev-2695	457	42	742	742	NUM
inlawrev-2695	457	43	,	,	PUNCT
inlawrev-2695	457	44	747	747	NUM
inlawrev-2695	457	45	-	-	SYM
inlawrev-2695	457	46	48	48	NUM
inlawrev-2695	457	47	(	(	PUNCT
inlawrev-2695	457	48	1984	1984	NUM
inlawrev-2695	457	49	)	)	PUNCT
inlawrev-2695	457	50	.	.	PUNCT
inlawrev-2695	458	1	u3see	u3see	PROPN
inlawrev-2695	458	2	,	,	PUNCT
inlawrev-2695	458	3	e.g.	e.g.	ADV
inlawrev-2695	458	4	,	,	PUNCT
inlawrev-2695	458	5	perrin	perrin	PROPN
inlawrev-2695	458	6	v.	v.	PROPN
inlawrev-2695	458	7	united	united	PROPN
inlawrev-2695	458	8	states	states	PROPN
inlawrev-2695	458	9	,	,	PUNCT
inlawrev-2695	458	10	444	444	NUM
inlawrev-2695	458	11	u.s	u.s	PROPN
inlawrev-2695	458	12	.	.	PROPN
inlawrev-2695	458	13	37	37	NUM
inlawrev-2695	458	14	,	,	PUNCT
inlawrev-2695	458	15	42	42	NUM
inlawrev-2695	458	16	(	(	PUNCT
inlawrev-2695	458	17	1979	1979	NUM
inlawrev-2695	458	18	)	)	PUNCT
inlawrev-2695	458	19	;	;	PUNCT
inlawrev-2695	458	20	hanover	hanover	PROPN
inlawrev-2695	458	21	bank	bank	PROPN
inlawrev-2695	458	22	v.	v.	PROPN
inlawrev-2695	458	23	commissioner	commissioner	PROPN
inlawrev-2695	458	24	,	,	PUNCT
inlawrev-2695	458	25	369	369	NUM
inlawrev-2695	458	26	u.s	u.s	PROPN
inlawrev-2695	458	27	.	.	PROPN
inlawrev-2695	458	28	672	672	NUM
inlawrev-2695	458	29	,	,	PUNCT
inlawrev-2695	458	30	687	687	NUM
inlawrev-2695	458	31	(	(	PUNCT
inlawrev-2695	458	32	1961	1961	NUM
inlawrev-2695	458	33	)	)	PUNCT
inlawrev-2695	458	34	;	;	PUNCT
inlawrev-2695	458	35	crane	crane	NOUN
inlawrev-2695	458	36	v.	v.	PROPN
inlawrev-2695	458	37	commissioner	commissioner	PROPN
inlawrev-2695	458	38	,	,	PUNCT
inlawrev-2695	458	39	331	331	NUM
inlawrev-2695	458	40	u.s	u.s	PROPN
inlawrev-2695	458	41	.	.	PROPN
inlawrev-2695	458	42	1	1	NUM
inlawrev-2695	458	43	,	,	PUNCT
inlawrev-2695	458	44	6	6	NUM
inlawrev-2695	458	45	(	(	PUNCT
inlawrev-2695	458	46	1946	1946	NUM
inlawrev-2695	458	47	)	)	PUNCT
inlawrev-2695	458	48	;	;	PUNCT
inlawrev-2695	458	49	united	united	PROPN
inlawrev-2695	458	50	states	states	PROPN
inlawrev-2695	458	51	v.	v.	ADP
inlawrev-2695	458	52	brown	brown	ADJ
inlawrev-2695	458	53	wood	wood	PROPN
inlawrev-2695	458	54	preserving	preserving	PROPN
inlawrev-2695	458	55	co.	co.	PROPN
inlawrev-2695	458	56	,	,	PUNCT
inlawrev-2695	458	57	275	275	NUM
inlawrev-2695	458	58	f.2d	f.2d	SYM
inlawrev-2695	458	59	525	525	NUM
inlawrev-2695	458	60	,	,	PUNCT
inlawrev-2695	458	61	528	528	NUM
inlawrev-2695	458	62	(	(	PUNCT
inlawrev-2695	458	63	6th	6th	ADJ
inlawrev-2695	458	64	cir	cir	NOUN
inlawrev-2695	458	65	.	.	PUNCT
inlawrev-2695	458	66	1960	1960	NUM
inlawrev-2695	458	67	)	)	PUNCT
inlawrev-2695	458	68	;	;	PUNCT
inlawrev-2695	458	69	william	william	PROPN
inlawrev-2695	458	70	powell	powell	PROPN
inlawrev-2695	458	71	co.	co.	PROPN
inlawrev-2695	458	72	v.	v.	ADP
inlawrev-2695	458	73	united	united	PROPN
inlawrev-2695	458	74	states	states	PROPN
inlawrev-2695	458	75	,	,	PUNCT
inlawrev-2695	458	76	524	524	NUM
inlawrev-2695	458	77	f.	f.	PROPN
inlawrev-2695	458	78	supp	supp	PROPN
inlawrev-2695	458	79	.	.	PUNCT
inlawrev-2695	458	80	841	841	NUM
inlawrev-2695	458	81	,	,	PUNCT
inlawrev-2695	458	82	845	845	NUM
inlawrev-2695	458	83	(	(	PUNCT
inlawrev-2695	458	84	s.d	s.d	PROPN
inlawrev-2695	458	85	.	.	PROPN
inlawrev-2695	458	86	ohio	ohio	PROPN
inlawrev-2695	458	87	1981	1981	NUM
inlawrev-2695	458	88	)	)	PUNCT
inlawrev-2695	458	89	;	;	PUNCT
inlawrev-2695	458	90	greer	greer	PROPN
inlawrev-2695	458	91	v.	v.	PROPN
inlawrev-2695	458	92	united	united	PROPN
inlawrev-2695	458	93	states	states	PROPN
inlawrev-2695	458	94	,	,	PUNCT
inlawrev-2695	458	95	269	269	NUM
inlawrev-2695	458	96	f.	f.	PROPN
inlawrev-2695	458	97	supp	supp	PROPN
inlawrev-2695	458	98	.	.	PUNCT
inlawrev-2695	458	99	801	801	NUM
inlawrev-2695	458	100	,	,	PUNCT
inlawrev-2695	458	101	803	803	NUM
inlawrev-2695	458	102	(	(	PUNCT
inlawrev-2695	458	103	e.d	e.d	PROPN
inlawrev-2695	458	104	.	.	PROPN
inlawrev-2695	458	105	tenn	tenn	PROPN
inlawrev-2695	458	106	.	.	PROPN
inlawrev-2695	458	107	1967	1967	NUM
inlawrev-2695	458	108	)	)	PUNCT
inlawrev-2695	458	109	,	,	PUNCT
inlawrev-2695	458	110	aff'd	aff'd	NOUN
inlawrev-2695	458	111	,	,	PUNCT
inlawrev-2695	458	112	408	408	NUM
inlawrev-2695	458	113	f.2d	f.2d	ADP
inlawrev-2695	458	114	631	631	NUM
inlawrev-2695	458	115	(	(	PUNCT
inlawrev-2695	458	116	6th	6th	ADJ
inlawrev-2695	458	117	cir	cir	NOUN
inlawrev-2695	458	118	.	.	PROPN
inlawrev-2695	458	119	1969	1969	NUM
inlawrev-2695	458	120	)	)	PUNCT
inlawrev-2695	458	121	.	.	PUNCT
inlawrev-2695	459	1	ii4see	ii4see	ADJ
inlawrev-2695	459	2	infra	infra	NOUN
inlawrev-2695	459	3	notes	note	VERB
inlawrev-2695	459	4	154	154	NUM
inlawrev-2695	459	5	,	,	PUNCT
inlawrev-2695	459	6	184	184	NUM
inlawrev-2695	459	7	,	,	PUNCT
inlawrev-2695	459	8	207	207	NUM
inlawrev-2695	459	9	and	and	CCONJ
inlawrev-2695	459	10	accompanying	accompany	VERB
inlawrev-2695	459	11	text	text	NOUN
inlawrev-2695	459	12	.	.	PUNCT
inlawrev-2695	460	1	"	"	PUNCT
inlawrev-2695	460	2	'	'	PUNCT
inlawrev-2695	460	3	compare	compare	ADJ
inlawrev-2695	460	4	i.r.c	i.r.c	NOUN
inlawrev-2695	460	5	.	.	PUNCT
inlawrev-2695	461	1	§	§	PROPN
inlawrev-2695	461	2	483(a	483(a	PROPN
inlawrev-2695	461	3	)	)	PUNCT
inlawrev-2695	461	4	(	(	PUNCT
inlawrev-2695	461	5	supp	supp	PROPN
inlawrev-2695	461	6	.	.	PUNCT
inlawrev-2695	462	1	ill	ill	ADJ
inlawrev-2695	462	2	1985	1985	NUM
inlawrev-2695	462	3	)	)	PUNCT
inlawrev-2695	462	4	with	with	ADP
inlawrev-2695	462	5	i.r.c	i.r.c	NOUN
inlawrev-2695	462	6	.	.	PUNCT
inlawrev-2695	463	1	§	§	PROPN
inlawrev-2695	463	2	483(a	483(a	PROPN
inlawrev-2695	463	3	)	)	PUNCT
inlawrev-2695	463	4	(	(	PUNCT
inlawrev-2695	463	5	supp	supp	PROPN
inlawrev-2695	463	6	.	.	PUNCT
inlawrev-2695	464	1	ii	ii	PROPN
inlawrev-2695	464	2	1984	1984	NUM
inlawrev-2695	464	3	)	)	PUNCT
inlawrev-2695	464	4	and	and	CCONJ
inlawrev-2695	464	5	i.r.c	i.r.c	NOUN
inlawrev-2695	464	6	.	.	PUNCT
inlawrev-2695	465	1	§	§	PROPN
inlawrev-2695	465	2	483(a	483(a	PROPN
inlawrev-2695	465	3	)	)	PUNCT
inlawrev-2695	465	4	(	(	PUNCT
inlawrev-2695	465	5	1982	1982	NUM
inlawrev-2695	465	6	)	)	PUNCT
inlawrev-2695	465	7	and	and	CCONJ
inlawrev-2695	465	8	i.r.c	i.r.c	NOUN
inlawrev-2695	465	9	.	.	PUNCT
inlawrev-2695	466	1	§	§	PROPN
inlawrev-2695	466	2	483(a	483(a	PROPN
inlawrev-2695	466	3	)	)	PUNCT
inlawrev-2695	466	4	(	(	PUNCT
inlawrev-2695	466	5	1976	1976	NUM
inlawrev-2695	466	6	)	)	PUNCT
inlawrev-2695	466	7	.	.	PUNCT
inlawrev-2695	467	1	"	"	PUNCT
inlawrev-2695	467	2	6i.r.c	6i.r.c	NUM
inlawrev-2695	467	3	.	.	PUNCT
inlawrev-2695	468	1	§	§	PROPN
inlawrev-2695	468	2	483(a	483(a	PROPN
inlawrev-2695	468	3	)	)	PUNCT
inlawrev-2695	468	4	(	(	PUNCT
inlawrev-2695	468	5	supp	supp	PROPN
inlawrev-2695	468	6	.	.	PUNCT
inlawrev-2695	469	1	ill	ill	ADJ
inlawrev-2695	469	2	1985	1985	NUM
inlawrev-2695	469	3	)	)	PUNCT
inlawrev-2695	469	4	(	(	PUNCT
inlawrev-2695	469	5	emphasis	emphasis	NOUN
inlawrev-2695	469	6	added	add	VERB
inlawrev-2695	469	7	)	)	PUNCT
inlawrev-2695	469	8	.	.	PUNCT
inlawrev-2695	470	1	see	see	VERB
inlawrev-2695	470	2	supra	supra	ADJ
inlawrev-2695	470	3	text	text	NOUN
inlawrev-2695	470	4	accompanying	accompanying	ADJ
inlawrev-2695	470	5	note	note	NOUN
inlawrev-2695	470	6	13	13	NUM
inlawrev-2695	470	7	.	.	PUNCT
inlawrev-2695	470	8	11726	11726	NUM
inlawrev-2695	470	9	u.s.c	u.s.c	NOUN
inlawrev-2695	470	10	.	.	PUNCT
inlawrev-2695	471	1	§	§	PROPN
inlawrev-2695	471	2	§	§	PROPN
inlawrev-2695	471	3	1	1	NUM
inlawrev-2695	471	4	-	-	SYM
inlawrev-2695	471	5	9602	9602	NUM
inlawrev-2695	471	6	(	(	PUNCT
inlawrev-2695	471	7	1982	1982	NUM
inlawrev-2695	471	8	&	&	CCONJ
inlawrev-2695	471	9	supp	supp	PROPN
inlawrev-2695	471	10	.	.	PUNCT
inlawrev-2695	472	1	ill	ill	ADJ
inlawrev-2695	472	2	1985	1985	NUM
inlawrev-2695	472	3	)	)	PUNCT
inlawrev-2695	472	4	.	.	PUNCT
inlawrev-2695	473	1	"	"	PUNCT
inlawrev-2695	473	2	•id	•id	X
inlawrev-2695	473	3	.	.	PUNCT
inlawrev-2695	474	1	§	§	PROPN
inlawrev-2695	474	2	§	§	PROPN
inlawrev-2695	474	3	2501	2501	NUM
inlawrev-2695	474	4	-	-	SYM
inlawrev-2695	474	5	2524	2524	NUM
inlawrev-2695	474	6	.	.	PUNCT
inlawrev-2695	474	7	'	'	PUNCT
inlawrev-2695	474	8	"	"	PUNCT
inlawrev-2695	474	9	treas	treas	X
inlawrev-2695	474	10	.	.	PUNCT
inlawrev-2695	475	1	reg	reg	PROPN
inlawrev-2695	475	2	.	.	PUNCT
inlawrev-2695	476	1	§	§	PROPN
inlawrev-2695	476	2	1.483	1.483	NUM
inlawrev-2695	476	3	-	-	PUNCT
inlawrev-2695	476	4	2(a)(l)(i	2(a)(l)(i	NUM
inlawrev-2695	476	5	)	)	PUNCT
inlawrev-2695	476	6	(	(	PUNCT
inlawrev-2695	476	7	1966	1966	NUM
inlawrev-2695	476	8	)	)	PUNCT
inlawrev-2695	476	9	;	;	PUNCT
inlawrev-2695	476	10	see	see	VERB
inlawrev-2695	476	11	also	also	ADV
inlawrev-2695	476	12	carlson	carlson	PROPN
inlawrev-2695	476	13	,	,	PUNCT
inlawrev-2695	476	14	supra	supra	PROPN
inlawrev-2695	476	15	note	note	PROPN
inlawrev-2695	476	16	16	16	NUM
inlawrev-2695	476	17	,	,	PUNCT
inlawrev-2695	476	18	at	at	ADP
inlawrev-2695	476	19	192	192	NUM
inlawrev-2695	476	20	-	-	SYM
inlawrev-2695	476	21	93	93	NUM
inlawrev-2695	476	22	.	.	PUNCT
inlawrev-2695	477	1	120i.r.c	120i.r.c	NUM
inlawrev-2695	477	2	.	.	PUNCT
inlawrev-2695	478	1	§	§	PROPN
inlawrev-2695	478	2	483(a	483(a	PROPN
inlawrev-2695	478	3	)	)	PUNCT
inlawrev-2695	478	4	(	(	PUNCT
inlawrev-2695	478	5	supp	supp	PROPN
inlawrev-2695	478	6	.	.	PUNCT
inlawrev-2695	479	1	ill	ill	ADJ
inlawrev-2695	479	2	1985	1985	NUM
inlawrev-2695	479	3	)	)	PUNCT
inlawrev-2695	479	4	.	.	PUNCT
inlawrev-2695	480	1	l2l	l2l	PROPN
inlawrev-2695	480	2	see	see	VERB
inlawrev-2695	480	3	supra	supra	PROPN
inlawrev-2695	480	4	note	note	PROPN
inlawrev-2695	480	5	13	13	NUM
inlawrev-2695	480	6	and	and	CCONJ
inlawrev-2695	480	7	infra	infra	NOUN
inlawrev-2695	480	8	text	text	NOUN
inlawrev-2695	480	9	accompanying	accompany	VERB
inlawrev-2695	480	10	note	note	NOUN
inlawrev-2695	480	11	122	122	NUM
inlawrev-2695	480	12	.	.	PUNCT
inlawrev-2695	481	1	l22see	l22see	NOUN
inlawrev-2695	481	2	,	,	PUNCT
inlawrev-2695	481	3	e.g.	e.g.	ADV
inlawrev-2695	481	4	,	,	PUNCT
inlawrev-2695	481	5	i.r.c	i.r.c	NOUN
inlawrev-2695	481	6	.	.	PUNCT
inlawrev-2695	482	1	§	§	PROPN
inlawrev-2695	482	2	§	§	PROPN
inlawrev-2695	482	3	62	62	NUM
inlawrev-2695	482	4	-	-	SYM
inlawrev-2695	482	5	65	65	NUM
inlawrev-2695	482	6	,	,	PUNCT
inlawrev-2695	482	7	152	152	NUM
inlawrev-2695	482	8	,	,	PUNCT
inlawrev-2695	482	9	1221	1221	NUM
inlawrev-2695	482	10	-	-	SYM
inlawrev-2695	482	11	1223	1223	NUM
inlawrev-2695	482	12	(	(	PUNCT
inlawrev-2695	482	13	1982	1982	NUM
inlawrev-2695	482	14	&	&	CCONJ
inlawrev-2695	482	15	supp	supp	PROPN
inlawrev-2695	482	16	.	.	PUNCT
inlawrev-2695	483	1	ill	ill	ADJ
inlawrev-2695	483	2	1985	1985	NUM
inlawrev-2695	483	3	)	)	PUNCT
inlawrev-2695	483	4	.	.	PUNCT
inlawrev-2695	484	1	694	694	NUM
inlawrev-2695	484	2	indiana	indiana	PROPN
inlawrev-2695	484	3	law	law	PROPN
inlawrev-2695	484	4	review	review	NOUN
inlawrev-2695	484	5	[	[	X
inlawrev-2695	484	6	vol	vol	NOUN
inlawrev-2695	484	7	.	.	PUNCT
inlawrev-2695	484	8	20:679	20:679	NUM
inlawrev-2695	484	9	be	be	AUX
inlawrev-2695	484	10	limited	limit	VERB
inlawrev-2695	484	11	to	to	ADP
inlawrev-2695	484	12	subtitle	subtitle	NOUN
inlawrev-2695	484	13	a.	a.	NOUN
inlawrev-2695	484	14	section	section	PROPN
inlawrev-2695	484	15	7872	7872	NUM
inlawrev-2695	484	16	,	,	PUNCT
inlawrev-2695	484	17	123	123	NUM
inlawrev-2695	484	18	for	for	ADP
inlawrev-2695	484	19	example	example	NOUN
inlawrev-2695	484	20	,	,	PUNCT
inlawrev-2695	484	21	which	which	PRON
inlawrev-2695	484	22	is	be	AUX
inlawrev-2695	484	23	in	in	ADP
inlawrev-2695	484	24	subtitle	subtitle	NOUN
inlawrev-2695	484	25	f	f	PROPN
inlawrev-2695	484	26	,	,	PUNCT
inlawrev-2695	484	27	also	also	ADV
inlawrev-2695	484	28	begins	begin	VERB
inlawrev-2695	484	29	with	with	ADP
inlawrev-2695	484	30	the	the	DET
inlawrev-2695	484	31	words	word	NOUN
inlawrev-2695	484	32	"	"	PUNCT
inlawrev-2695	484	33	[	[	X
inlawrev-2695	484	34	f]or	f]or	ADJ
inlawrev-2695	484	35	purposes	purpose	NOUN
inlawrev-2695	484	36	of	of	ADP
inlawrev-2695	484	37	this	this	DET
inlawrev-2695	484	38	title	title	NOUN
inlawrev-2695	484	39	"	"	PUNCT
inlawrev-2695	484	40	124	124	NUM
inlawrev-2695	484	41	and	and	CCONJ
inlawrev-2695	484	42	is	be	AUX
inlawrev-2695	484	43	not	not	PART
inlawrev-2695	484	44	limited	limit	VERB
inlawrev-2695	484	45	to	to	ADP
inlawrev-2695	484	46	the	the	DET
inlawrev-2695	484	47	particular	particular	ADJ
inlawrev-2695	484	48	section	section	NOUN
inlawrev-2695	484	49	,	,	PUNCT
inlawrev-2695	484	50	chapter	chapter	NOUN
inlawrev-2695	484	51	or	or	CCONJ
inlawrev-2695	484	52	even	even	ADV
inlawrev-2695	484	53	subtitle	subtitle	NOUN
inlawrev-2695	484	54	in	in	ADP
inlawrev-2695	484	55	which	which	PRON
inlawrev-2695	484	56	it	it	PRON
inlawrev-2695	484	57	is	be	AUX
inlawrev-2695	484	58	found	find	VERB
inlawrev-2695	484	59	.	.	PUNCT
inlawrev-2695	485	1	for	for	ADP
inlawrev-2695	485	2	instance	instance	NOUN
inlawrev-2695	485	3	,	,	PUNCT
inlawrev-2695	485	4	section	section	NOUN
inlawrev-2695	485	5	7872(d)(2	7872(d)(2	NOUN
inlawrev-2695	485	6	)	)	PUNCT
inlawrev-2695	485	7	makes	make	VERB
inlawrev-2695	485	8	a	a	DET
inlawrev-2695	485	9	reference	reference	NOUN
inlawrev-2695	485	10	to	to	ADP
inlawrev-2695	485	11	the	the	DET
inlawrev-2695	485	12	application	application	NOUN
inlawrev-2695	485	13	of	of	ADP
inlawrev-2695	485	14	section	section	NOUN
inlawrev-2695	485	15	7872	7872	NUM
inlawrev-2695	485	16	for	for	ADP
inlawrev-2695	485	17	purposes	purpose	NOUN
inlawrev-2695	485	18	of	of	ADP
inlawrev-2695	485	19	chapter	chapter	NOUN
inlawrev-2695	485	20	12	12	NUM
inlawrev-2695	485	21	,	,	PUNCT
inlawrev-2695	485	22	which	which	PRON
inlawrev-2695	485	23	is	be	AUX
inlawrev-2695	485	24	in	in	ADP
inlawrev-2695	485	25	subtitle	subtitle	PROPN
inlawrev-2695	485	26	b.	b.	PROPN
inlawrev-2695	485	27	125	125	NUM
inlawrev-2695	485	28	merely	merely	ADV
inlawrev-2695	485	29	because	because	SCONJ
inlawrev-2695	485	30	section	section	NOUN
inlawrev-2695	485	31	483	483	NUM
inlawrev-2695	485	32	is	be	AUX
inlawrev-2695	485	33	in	in	ADP
inlawrev-2695	485	34	the	the	DET
inlawrev-2695	485	35	income	income	NOUN
inlawrev-2695	485	36	tax	tax	NOUN
inlawrev-2695	485	37	subtitle	subtitle	NOUN
inlawrev-2695	485	38	does	do	AUX
inlawrev-2695	485	39	not	not	PART
inlawrev-2695	485	40	mean	mean	VERB
inlawrev-2695	485	41	that	that	SCONJ
inlawrev-2695	485	42	it	it	PRON
inlawrev-2695	485	43	can	can	AUX
inlawrev-2695	485	44	not	not	PART
inlawrev-2695	485	45	apply	apply	VERB
inlawrev-2695	485	46	to	to	ADP
inlawrev-2695	485	47	the	the	DET
inlawrev-2695	485	48	gift	gift	NOUN
inlawrev-2695	485	49	tax	tax	NOUN
inlawrev-2695	485	50	subtitle	subtitle	NOUN
inlawrev-2695	485	51	.	.	PUNCT
inlawrev-2695	486	1	the	the	DET
inlawrev-2695	486	2	code	code	NOUN
inlawrev-2695	486	3	itself	itself	PRON
inlawrev-2695	486	4	provides	provide	VERB
inlawrev-2695	486	5	that	that	SCONJ
inlawrev-2695	486	6	no	no	DET
inlawrev-2695	486	7	inference	inference	NOUN
inlawrev-2695	486	8	,	,	PUNCT
inlawrev-2695	486	9	implication	implication	NOUN
inlawrev-2695	486	10	,	,	PUNCT
inlawrev-2695	486	11	or	or	CCONJ
inlawrev-2695	486	12	presumption	presumption	NOUN
inlawrev-2695	486	13	of	of	ADP
inlawrev-2695	486	14	legislative	legislative	ADJ
inlawrev-2695	486	15	construction	construction	NOUN
inlawrev-2695	486	16	shall	shall	AUX
inlawrev-2695	486	17	be	be	AUX
inlawrev-2695	486	18	made	make	VERB
inlawrev-2695	486	19	or	or	CCONJ
inlawrev-2695	486	20	drawn	draw	VERB
inlawrev-2695	486	21	by	by	ADP
inlawrev-2695	486	22	reason	reason	NOUN
inlawrev-2695	486	23	of	of	ADP
inlawrev-2695	486	24	the	the	DET
inlawrev-2695	486	25	location	location	NOUN
inlawrev-2695	486	26	of	of	ADP
inlawrev-2695	486	27	any	any	DET
inlawrev-2695	486	28	particular	particular	ADJ
inlawrev-2695	486	29	section	section	NOUN
inlawrev-2695	486	30	.	.	PUNCT
inlawrev-2695	487	1	126	126	NUM
inlawrev-2695	487	2	in	in	ADP
inlawrev-2695	487	3	ambiguous	ambiguous	ADJ
inlawrev-2695	487	4	situations	situation	NOUN
inlawrev-2695	487	5	,	,	PUNCT
inlawrev-2695	487	6	courts	court	NOUN
inlawrev-2695	487	7	have	have	AUX
inlawrev-2695	487	8	held	hold	VERB
inlawrev-2695	487	9	that	that	SCONJ
inlawrev-2695	487	10	the	the	DET
inlawrev-2695	487	11	taxpayer	taxpayer	NOUN
inlawrev-2695	487	12	is	be	AUX
inlawrev-2695	487	13	entitled	entitle	VERB
inlawrev-2695	487	14	to	to	ADP
inlawrev-2695	487	15	the	the	DET
inlawrev-2695	487	16	benefit	benefit	NOUN
inlawrev-2695	487	17	of	of	ADP
inlawrev-2695	487	18	the	the	DET
inlawrev-2695	487	19	doubt	doubt	NOUN
inlawrev-2695	487	20	.	.	PUNCT
inlawrev-2695	488	1	127	127	NUM
inlawrev-2695	488	2	therefore	therefore	ADV
inlawrev-2695	488	3	,	,	PUNCT
inlawrev-2695	488	4	taxpayers	taxpayer	NOUN
inlawrev-2695	488	5	who	who	PRON
inlawrev-2695	488	6	rely	rely	VERB
inlawrev-2695	488	7	on	on	ADP
inlawrev-2695	488	8	the	the	DET
inlawrev-2695	488	9	language	language	NOUN
inlawrev-2695	488	10	in	in	ADP
inlawrev-2695	488	11	section	section	NOUN
inlawrev-2695	488	12	483	483	NUM
inlawrev-2695	488	13	,	,	PUNCT
inlawrev-2695	488	14	which	which	PRON
inlawrev-2695	488	15	states	state	VERB
inlawrev-2695	488	16	that	that	SCONJ
inlawrev-2695	488	17	it	it	PRON
inlawrev-2695	488	18	applies	apply	VERB
inlawrev-2695	488	19	for	for	ADP
inlawrev-2695	488	20	purposes	purpose	NOUN
inlawrev-2695	488	21	of	of	ADP
inlawrev-2695	488	22	this	this	DET
inlawrev-2695	488	23	title	title	NOUN
inlawrev-2695	488	24	,	,	PUNCT
inlawrev-2695	488	25	and	and	CCONJ
inlawrev-2695	488	26	structure	structure	VERB
inlawrev-2695	488	27	their	their	PRON
inlawrev-2695	488	28	tax	tax	NOUN
inlawrev-2695	488	29	transactions	transaction	NOUN
inlawrev-2695	488	30	to	to	PART
inlawrev-2695	488	31	avoid	avoid	VERB
inlawrev-2695	488	32	incurring	incur	VERB
inlawrev-2695	488	33	a	a	DET
inlawrev-2695	488	34	gift	gift	NOUN
inlawrev-2695	488	35	tax	tax	NOUN
inlawrev-2695	488	36	should	should	AUX
inlawrev-2695	488	37	be	be	AUX
inlawrev-2695	488	38	given	give	VERB
inlawrev-2695	488	39	the	the	DET
inlawrev-2695	488	40	benefit	benefit	NOUN
inlawrev-2695	488	41	of	of	ADP
inlawrev-2695	488	42	the	the	DET
inlawrev-2695	488	43	doubt	doubt	NOUN
inlawrev-2695	488	44	if	if	SCONJ
inlawrev-2695	488	45	these	these	DET
inlawrev-2695	488	46	words	word	NOUN
inlawrev-2695	488	47	in	in	ADP
inlawrev-2695	488	48	the	the	DET
inlawrev-2695	488	49	statute	statute	NOUN
inlawrev-2695	488	50	are	be	AUX
inlawrev-2695	488	51	found	find	VERB
inlawrev-2695	488	52	to	to	PART
inlawrev-2695	488	53	be	be	AUX
inlawrev-2695	488	54	ambiguous	ambiguous	ADJ
inlawrev-2695	488	55	.	.	PUNCT
inlawrev-2695	489	1	the	the	DET
inlawrev-2695	489	2	following	follow	VERB
inlawrev-2695	489	3	two	two	NUM
inlawrev-2695	489	4	cases	case	NOUN
inlawrev-2695	489	5	demonstrate	demonstrate	VERB
inlawrev-2695	489	6	that	that	SCONJ
inlawrev-2695	489	7	courts	court	NOUN
inlawrev-2695	489	8	have	have	AUX
inlawrev-2695	489	9	applied	apply	VERB
inlawrev-2695	489	10	section	section	NOUN
inlawrev-2695	489	11	483	483	NUM
inlawrev-2695	489	12	to	to	ADP
inlawrev-2695	489	13	other	other	ADJ
inlawrev-2695	489	14	code	code	NOUN
inlawrev-2695	489	15	sections	section	NOUN
inlawrev-2695	489	16	.	.	PUNCT
inlawrev-2695	490	1	in	in	ADP
inlawrev-2695	490	2	robinson	robinson	PROPN
inlawrev-2695	490	3	v.	v.	PROPN
inlawrev-2695	490	4	commissioner	commissioner	PROPN
inlawrev-2695	490	5	,	,	PUNCT
inlawrev-2695	490	6	128	128	NUM
inlawrev-2695	490	7	the	the	DET
inlawrev-2695	490	8	issue	issue	NOUN
inlawrev-2695	490	9	was	be	AUX
inlawrev-2695	490	10	whether	whether	SCONJ
inlawrev-2695	490	11	section	section	NOUN
inlawrev-2695	490	12	483	483	NUM
inlawrev-2695	490	13	applied	apply	VERB
inlawrev-2695	490	14	to	to	ADP
inlawrev-2695	490	15	section	section	NOUN
inlawrev-2695	490	16	453(b	453(b	PROPN
inlawrev-2695	490	17	)	)	PUNCT
inlawrev-2695	490	18	,	,	PUNCT
inlawrev-2695	490	19	129	129	NUM
inlawrev-2695	490	20	a	a	DET
inlawrev-2695	490	21	provision	provision	NOUN
inlawrev-2695	490	22	concerning	concern	VERB
inlawrev-2695	490	23	installment	installment	NOUN
inlawrev-2695	490	24	sales	sale	NOUN
inlawrev-2695	490	25	.	.	PUNCT
inlawrev-2695	491	1	the	the	DET
inlawrev-2695	491	2	court	court	NOUN
inlawrev-2695	491	3	reasoned	reason	VERB
inlawrev-2695	491	4	that	that	SCONJ
inlawrev-2695	491	5	section	section	NOUN
inlawrev-2695	491	6	483	483	NUM
inlawrev-2695	491	7	applies	apply	VERB
inlawrev-2695	491	8	to	to	ADP
inlawrev-2695	491	9	section	section	NOUN
inlawrev-2695	491	10	453(b	453(b	PROPN
inlawrev-2695	491	11	)	)	PUNCT
inlawrev-2695	491	12	because	because	SCONJ
inlawrev-2695	491	13	the	the	DET
inlawrev-2695	491	14	provisions	provision	NOUN
inlawrev-2695	491	15	of	of	ADP
inlawrev-2695	491	16	section	section	NOUN
inlawrev-2695	491	17	483	483	NUM
inlawrev-2695	491	18	are	be	AUX
inlawrev-2695	491	19	to	to	PART
inlawrev-2695	491	20	apply	apply	VERB
inlawrev-2695	491	21	"	"	PUNCT
inlawrev-2695	491	22	for	for	ADP
inlawrev-2695	491	23	purpose[s	purpose[s	PROPN
inlawrev-2695	491	24	]	]	PUNCT
inlawrev-2695	491	25	of	of	ADP
inlawrev-2695	491	26	this	this	DET
inlawrev-2695	491	27	title	title	NOUN
inlawrev-2695	491	28	.	.	PUNCT
inlawrev-2695	491	29	"	"	PUNCT
inlawrev-2695	492	1	130	130	NUM
inlawrev-2695	492	2	the	the	DET
inlawrev-2695	492	3	court	court	NOUN
inlawrev-2695	492	4	stated	state	VERB
inlawrev-2695	492	5	that	that	SCONJ
inlawrev-2695	492	6	"	"	PUNCT
inlawrev-2695	492	7	inherent	inherent	ADJ
inlawrev-2695	492	8	in	in	ADP
inlawrev-2695	492	9	the	the	DET
inlawrev-2695	492	10	issue	issue	NOUN
inlawrev-2695	492	11	presented	present	VERB
inlawrev-2695	492	12	is	be	AUX
inlawrev-2695	492	13	the	the	DET
inlawrev-2695	492	14	question	question	NOUN
inlawrev-2695	492	15	of	of	ADP
inlawrev-2695	492	16	the	the	DET
inlawrev-2695	492	17	scope	scope	NOUN
inlawrev-2695	492	18	of	of	ADP
inlawrev-2695	492	19	section	section	NOUN
inlawrev-2695	492	20	483	483	NUM
inlawrev-2695	492	21	,	,	PUNCT
inlawrev-2695	492	22	and	and	CCONJ
inlawrev-2695	492	23	specifically	specifically	ADV
inlawrev-2695	492	24	the	the	DET
inlawrev-2695	492	25	question	question	NOUN
inlawrev-2695	492	26	of	of	ADP
inlawrev-2695	492	27	whether	whether	SCONJ
inlawrev-2695	492	28	it	it	PRON
inlawrev-2695	492	29	applies	apply	VERB
inlawrev-2695	492	30	in	in	ADP
inlawrev-2695	492	31	the	the	DET
inlawrev-2695	492	32	determination	determination	NOUN
inlawrev-2695	492	33	of	of	ADP
inlawrev-2695	492	34	the	the	DET
inlawrev-2695	492	35	selling	selling	NOUN
inlawrev-2695	492	36	price	price	NOUN
inlawrev-2695	492	37	under	under	ADP
inlawrev-2695	492	38	section	section	NOUN
inlawrev-2695	492	39	453(b)(2	453(b)(2	NUM
inlawrev-2695	492	40	)	)	PUNCT
inlawrev-2695	492	41	.	.	PUNCT
inlawrev-2695	492	42	"	"	PUNCT
inlawrev-2695	493	1	131	131	NUM
inlawrev-2695	493	2	this	this	DET
inlawrev-2695	493	3	language	language	NOUN
inlawrev-2695	493	4	indicates	indicate	VERB
inlawrev-2695	493	5	that	that	SCONJ
inlawrev-2695	493	6	the	the	DET
inlawrev-2695	493	7	court	court	NOUN
inlawrev-2695	493	8	looked	look	VERB
inlawrev-2695	493	9	at	at	ADP
inlawrev-2695	493	10	the	the	DET
inlawrev-2695	493	11	scope	scope	NOUN
inlawrev-2695	493	12	in	in	ADP
inlawrev-2695	493	13	a	a	DET
inlawrev-2695	493	14	general	general	ADJ
inlawrev-2695	493	15	sense	sense	NOUN
inlawrev-2695	493	16	as	as	ADV
inlawrev-2695	493	17	well	well	ADV
inlawrev-2695	493	18	as	as	ADP
inlawrev-2695	493	19	a	a	DET
inlawrev-2695	493	20	specific	specific	ADJ
inlawrev-2695	493	21	sense	sense	NOUN
inlawrev-2695	493	22	.	.	PUNCT
inlawrev-2695	494	1	so	so	ADV
inlawrev-2695	494	2	,	,	PUNCT
inlawrev-2695	494	3	there	there	PRON
inlawrev-2695	494	4	is	be	VERB
inlawrev-2695	494	5	no	no	DET
inlawrev-2695	494	6	reason	reason	NOUN
inlawrev-2695	494	7	for	for	ADP
inlawrev-2695	494	8	inferring	infer	VERB
inlawrev-2695	494	9	that	that	SCONJ
inlawrev-2695	494	10	the	the	DET
inlawrev-2695	494	11	court	court	NOUN
inlawrev-2695	494	12	meant	mean	VERB
inlawrev-2695	494	13	anything	anything	PRON
inlawrev-2695	494	14	except	except	SCONJ
inlawrev-2695	494	15	that	that	DET
inlawrev-2695	494	16	section	section	NOUN
inlawrev-2695	494	17	483	483	PRON
inlawrev-2695	494	18	should	should	AUX
inlawrev-2695	494	19	apply	apply	VERB
inlawrev-2695	494	20	for	for	ADP
inlawrev-2695	494	21	all	all	DET
inlawrev-2695	494	22	purposes	purpose	NOUN
inlawrev-2695	494	23	of	of	ADP
inlawrev-2695	494	24	title	title	NOUN
inlawrev-2695	494	25	26	26	NUM
inlawrev-2695	494	26	—	—	PUNCT
inlawrev-2695	494	27	including	include	VERB
inlawrev-2695	494	28	gift	gift	NOUN
inlawrev-2695	494	29	tax	tax	NOUN
inlawrev-2695	494	30	purposes	purpose	NOUN
inlawrev-2695	494	31	.	.	PUNCT
inlawrev-2695	495	1	in	in	ADP
inlawrev-2695	495	2	affirming	affirm	VERB
inlawrev-2695	495	3	this	this	DET
inlawrev-2695	495	4	decision	decision	NOUN
inlawrev-2695	495	5	,	,	PUNCT
inlawrev-2695	495	6	the	the	DET
inlawrev-2695	495	7	eighth	eighth	ADJ
inlawrev-2695	495	8	circuit	circuit	NOUN
inlawrev-2695	495	9	stated	state	VERB
inlawrev-2695	495	10	,	,	PUNCT
inlawrev-2695	495	11	"	"	PUNCT
inlawrev-2695	495	12	even	even	ADV
inlawrev-2695	495	13	though	though	SCONJ
inlawrev-2695	495	14	§	§	PROPN
inlawrev-2695	495	15	483	483	NUM
inlawrev-2695	495	16	does	do	AUX
inlawrev-2695	495	17	not	not	PART
inlawrev-2695	495	18	specifically	specifically	ADV
inlawrev-2695	495	19	refer	refer	VERB
inlawrev-2695	495	20	to	to	ADP
inlawrev-2695	495	21	§	§	PROPN
inlawrev-2695	495	22	453	453	NUM
inlawrev-2695	495	23	,	,	PUNCT
inlawrev-2695	495	24	the	the	DET
inlawrev-2695	495	25	former	former	ADJ
inlawrev-2695	495	26	provision	provision	NOUN
inlawrev-2695	495	27	is	be	AUX
inlawrev-2695	495	28	applicable	applicable	ADJ
inlawrev-2695	495	29	to	to	ADP
inlawrev-2695	495	30	§	§	PROPN
inlawrev-2695	495	31	453	453	NUM
inlawrev-2695	495	32	because	because	SCONJ
inlawrev-2695	495	33	§	§	PROPN
inlawrev-2695	495	34	483	483	NUM
inlawrev-2695	495	35	is	be	AUX
inlawrev-2695	495	36	couched	couch	VERB
inlawrev-2695	495	37	in	in	ADP
inlawrev-2695	495	38	the	the	DET
inlawrev-2695	495	39	comprehensive	comprehensive	ADJ
inlawrev-2695	495	40	and	and	CCONJ
inlawrev-2695	495	41	unambiguous	unambiguous	ADJ
inlawrev-2695	495	42	language	language	NOUN
inlawrev-2695	495	43	that	that	PRON
inlawrev-2695	495	44	it	it	PRON
inlawrev-2695	495	45	is	be	AUX
inlawrev-2695	495	46	to	to	PART
inlawrev-2695	495	47	apply	apply	VERB
inlawrev-2695	495	48	for	for	ADP
inlawrev-2695	495	49	'	'	PUNCT
inlawrev-2695	495	50	purposes	purpose	NOUN
inlawrev-2695	495	51	nisee	nisee	ADJ
inlawrev-2695	495	52	infra	infra	NOUN
inlawrev-2695	495	53	text	text	NOUN
inlawrev-2695	495	54	accompanying	accompany	VERB
inlawrev-2695	495	55	notes	note	NOUN
inlawrev-2695	495	56	196	196	NUM
inlawrev-2695	495	57	-	-	SYM
inlawrev-2695	495	58	206	206	NUM
inlawrev-2695	495	59	.	.	PUNCT
inlawrev-2695	496	1	124i.r.c	124i.r.c	X
inlawrev-2695	496	2	.	.	PUNCT
inlawrev-2695	497	1	§	§	PROPN
inlawrev-2695	497	2	7872(a)(1	7872(a)(1	NOUN
inlawrev-2695	497	3	)	)	PUNCT
inlawrev-2695	497	4	(	(	PUNCT
inlawrev-2695	497	5	supp	supp	PROPN
inlawrev-2695	497	6	.	.	PUNCT
inlawrev-2695	498	1	ill	ill	ADJ
inlawrev-2695	498	2	1985	1985	NUM
inlawrev-2695	498	3	)	)	PUNCT
inlawrev-2695	498	4	.	.	PUNCT
inlawrev-2695	499	1	125see	125see	NUM
inlawrev-2695	500	1	i	i	PRON
inlawrev-2695	500	2	d.	d.	PROPN
inlawrev-2695	500	3	§	§	PROPN
inlawrev-2695	500	4	7872(d)(2	7872(d)(2	PROPN
inlawrev-2695	500	5	)	)	PUNCT
inlawrev-2695	500	6	.	.	PUNCT
inlawrev-2695	501	1	126i.r.c	126i.r.c	X
inlawrev-2695	501	2	.	.	PUNCT
inlawrev-2695	502	1	§	§	PROPN
inlawrev-2695	502	2	7806(b	7806(b	NUM
inlawrev-2695	502	3	)	)	PUNCT
inlawrev-2695	502	4	(	(	PUNCT
inlawrev-2695	502	5	1982	1982	NUM
inlawrev-2695	502	6	)	)	PUNCT
inlawrev-2695	502	7	.	.	PUNCT
inlawrev-2695	503	1	i27	i27	PROPN
inlawrev-2695	503	2	see	see	VERB
inlawrev-2695	503	3	,	,	PUNCT
inlawrev-2695	503	4	e.g.	e.g.	ADV
inlawrev-2695	503	5	,	,	PUNCT
inlawrev-2695	503	6	old	old	ADJ
inlawrev-2695	503	7	colony	colony	NOUN
inlawrev-2695	503	8	r.	r.	PROPN
inlawrev-2695	503	9	v.	v.	PROPN
inlawrev-2695	503	10	commissioner	commissioner	PROPN
inlawrev-2695	503	11	,	,	PUNCT
inlawrev-2695	503	12	284	284	NUM
inlawrev-2695	503	13	u.s	u.s	PROPN
inlawrev-2695	503	14	.	.	PROPN
inlawrev-2695	503	15	552	552	NUM
inlawrev-2695	503	16	,	,	PUNCT
inlawrev-2695	503	17	561	561	NUM
inlawrev-2695	503	18	(	(	PUNCT
inlawrev-2695	503	19	1932	1932	NUM
inlawrev-2695	503	20	)	)	PUNCT
inlawrev-2695	503	21	;	;	PUNCT
inlawrev-2695	503	22	ransburg	ransburg	PROPN
inlawrev-2695	503	23	corp	corp	PROPN
inlawrev-2695	503	24	.	.	PROPN
inlawrev-2695	504	1	v.	v.	PROPN
inlawrev-2695	504	2	commissioner	commissioner	PROPN
inlawrev-2695	504	3	,	,	PUNCT
inlawrev-2695	504	4	621	621	NUM
inlawrev-2695	504	5	f.2d	f.2d	NOUN
inlawrev-2695	504	6	264	264	NUM
inlawrev-2695	504	7	,	,	PUNCT
inlawrev-2695	504	8	268	268	NUM
inlawrev-2695	504	9	(	(	PUNCT
inlawrev-2695	504	10	7th	7th	ADJ
inlawrev-2695	504	11	cir	cir	NOUN
inlawrev-2695	504	12	.	.	PUNCT
inlawrev-2695	504	13	1980	1980	NUM
inlawrev-2695	504	14	)	)	PUNCT
inlawrev-2695	505	1	;	;	PUNCT
inlawrev-2695	505	2	busse	busse	PROPN
inlawrev-2695	505	3	v.	v.	PROPN
inlawrev-2695	505	4	commissioner	commissioner	PROPN
inlawrev-2695	505	5	,	,	PUNCT
inlawrev-2695	505	6	479	479	NUM
inlawrev-2695	505	7	f.2d	f.2d	NOUN
inlawrev-2695	505	8	1147	1147	NUM
inlawrev-2695	505	9	,	,	PUNCT
inlawrev-2695	505	10	1151	1151	NUM
inlawrev-2695	505	11	(	(	PUNCT
inlawrev-2695	505	12	7th	7th	ADJ
inlawrev-2695	505	13	cir	cir	NOUN
inlawrev-2695	505	14	.	.	PROPN
inlawrev-2695	505	15	1973	1973	NUM
inlawrev-2695	505	16	)	)	PUNCT
inlawrev-2695	505	17	;	;	PUNCT
inlawrev-2695	505	18	charles	charles	PROPN
inlawrev-2695	505	19	leich	leich	PROPN
inlawrev-2695	505	20	&	&	CCONJ
inlawrev-2695	505	21	co.	co.	PROPN
inlawrev-2695	505	22	v.	v.	PROPN
inlawrev-2695	505	23	united	united	PROPN
inlawrev-2695	505	24	states	states	PROPN
inlawrev-2695	505	25	,	,	PUNCT
inlawrev-2695	505	26	210	210	NUM
inlawrev-2695	505	27	f.2d	f.2d	ADP
inlawrev-2695	505	28	901	901	NUM
inlawrev-2695	505	29	,	,	PUNCT
inlawrev-2695	505	30	907	907	NUM
inlawrev-2695	505	31	(	(	PUNCT
inlawrev-2695	505	32	7th	7th	ADJ
inlawrev-2695	505	33	cir	cir	NOUN
inlawrev-2695	505	34	.	.	PUNCT
inlawrev-2695	505	35	1954	1954	NUM
inlawrev-2695	505	36	)	)	PUNCT
inlawrev-2695	505	37	.	.	PUNCT
inlawrev-2695	506	1	12854	12854	NUM
inlawrev-2695	506	2	t.c	t.c	PROPN
inlawrev-2695	506	3	.	.	PROPN
inlawrev-2695	506	4	772	772	NUM
inlawrev-2695	506	5	(	(	PUNCT
inlawrev-2695	506	6	1970	1970	NUM
inlawrev-2695	506	7	)	)	PUNCT
inlawrev-2695	506	8	,	,	PUNCT
inlawrev-2695	506	9	aff'd	aff'd	NOUN
inlawrev-2695	506	10	,	,	PUNCT
inlawrev-2695	506	11	439	439	NUM
inlawrev-2695	506	12	f.2d	f.2d	NOUN
inlawrev-2695	506	13	767	767	NUM
inlawrev-2695	506	14	(	(	PUNCT
inlawrev-2695	506	15	8th	8th	ADJ
inlawrev-2695	506	16	cir	cir	NOUN
inlawrev-2695	506	17	.	.	PROPN
inlawrev-2695	506	18	1971	1971	NUM
inlawrev-2695	506	19	)	)	PUNCT
inlawrev-2695	506	20	.	.	PUNCT
inlawrev-2695	507	1	12954	12954	NUM
inlawrev-2695	507	2	t.c	t.c	PROPN
inlawrev-2695	507	3	.	.	PUNCT
inlawrev-2695	508	1	at	at	ADP
inlawrev-2695	508	2	778	778	NUM
inlawrev-2695	508	3	.	.	PUNCT
inlawrev-2695	508	4	ii0id	ii0id	PROPN
inlawrev-2695	508	5	.	.	PUNCT
inlawrev-2695	509	1	iilid	iilid	PROPN
inlawrev-2695	509	2	.	.	PUNCT
inlawrev-2695	510	1	1987	1987	NUM
inlawrev-2695	510	2	]	]	PUNCT
inlawrev-2695	510	3	gift	gift	NOUN
inlawrev-2695	510	4	tax	tax	NOUN
inlawrev-2695	510	5	trap	trap	NOUN
inlawrev-2695	510	6	695	695	NUM
inlawrev-2695	510	7	of	of	ADP
inlawrev-2695	510	8	this	this	DET
inlawrev-2695	510	9	title	title	NOUN
inlawrev-2695	510	10	'	'	PUNCT
inlawrev-2695	510	11	(	(	PUNCT
inlawrev-2695	510	12	the	the	DET
inlawrev-2695	510	13	internal	internal	PROPN
inlawrev-2695	510	14	revenue	revenue	NOUN
inlawrev-2695	510	15	code	code	NOUN
inlawrev-2695	510	16	,	,	PUNCT
inlawrev-2695	510	17	title	title	NOUN
inlawrev-2695	510	18	26	26	NUM
inlawrev-2695	510	19	)	)	PUNCT
inlawrev-2695	510	20	.	.	PUNCT
inlawrev-2695	510	21	'	'	PUNCT
inlawrev-2695	511	1	m32	m32	PROPN
inlawrev-2695	511	2	nowhere	nowhere	ADV
inlawrev-2695	511	3	in	in	ADP
inlawrev-2695	511	4	this	this	DET
inlawrev-2695	511	5	opinion	opinion	NOUN
inlawrev-2695	511	6	is	be	AUX
inlawrev-2695	511	7	there	there	PRON
inlawrev-2695	511	8	any	any	DET
inlawrev-2695	511	9	indication	indication	NOUN
inlawrev-2695	511	10	that	that	SCONJ
inlawrev-2695	511	11	section	section	NOUN
inlawrev-2695	511	12	483	483	PRON
inlawrev-2695	511	13	should	should	AUX
inlawrev-2695	511	14	be	be	AUX
inlawrev-2695	511	15	limited	limit	VERB
inlawrev-2695	511	16	to	to	PART
inlawrev-2695	511	17	income	income	NOUN
inlawrev-2695	511	18	tax	tax	NOUN
inlawrev-2695	511	19	purposes	purpose	NOUN
inlawrev-2695	511	20	of	of	ADP
inlawrev-2695	511	21	the	the	DET
inlawrev-2695	511	22	code	code	NOUN
inlawrev-2695	511	23	even	even	ADV
inlawrev-2695	511	24	though	though	SCONJ
inlawrev-2695	511	25	section	section	NOUN
inlawrev-2695	511	26	453	453	NUM
inlawrev-2695	511	27	,	,	PUNCT
inlawrev-2695	511	28	as	as	ADV
inlawrev-2695	511	29	well	well	ADV
inlawrev-2695	511	30	as	as	ADP
inlawrev-2695	511	31	section	section	NOUN
inlawrev-2695	511	32	483	483	NUM
inlawrev-2695	511	33	,	,	PUNCT
inlawrev-2695	511	34	is	be	AUX
inlawrev-2695	511	35	in	in	ADP
inlawrev-2695	511	36	the	the	DET
inlawrev-2695	511	37	income	income	NOUN
inlawrev-2695	511	38	tax	tax	NOUN
inlawrev-2695	511	39	subtitle	subtitle	NOUN
inlawrev-2695	511	40	.	.	PUNCT
inlawrev-2695	512	1	citing	cite	VERB
inlawrev-2695	512	2	robinson	robinson	PROPN
inlawrev-2695	512	3	,	,	PUNCT
inlawrev-2695	512	4	the	the	DET
inlawrev-2695	512	5	court	court	NOUN
inlawrev-2695	512	6	in	in	ADP
inlawrev-2695	512	7	rose	rose	PROPN
inlawrev-2695	512	8	v.	v.	ADP
inlawrev-2695	512	9	commissioner	commissioner	NOUN
inlawrev-2695	512	10	,	,	PUNCT
inlawrev-2695	512	11	1	1	NUM
inlawrev-2695	512	12	^	^	PUNCT
inlawrev-2695	512	13	stated	state	VERB
inlawrev-2695	512	14	that	that	SCONJ
inlawrev-2695	512	15	congress	congress	PROPN
inlawrev-2695	512	16	,	,	PUNCT
inlawrev-2695	512	17	in	in	ADP
inlawrev-2695	512	18	passing	pass	VERB
inlawrev-2695	512	19	the	the	DET
inlawrev-2695	512	20	revenue	revenue	NOUN
inlawrev-2695	512	21	act	act	NOUN
inlawrev-2695	512	22	of	of	ADP
inlawrev-2695	512	23	1964	1964	NUM
inlawrev-2695	512	24	,	,	PUNCT
inlawrev-2695	512	25	'	'	PUNCT
inlawrev-2695	512	26	34	34	NUM
inlawrev-2695	512	27	intended	intend	VERB
inlawrev-2695	512	28	section	section	NOUN
inlawrev-2695	512	29	483	483	NUM
inlawrev-2695	512	30	to	to	PART
inlawrev-2695	512	31	"	"	PUNCT
inlawrev-2695	512	32	be	be	AUX
inlawrev-2695	512	33	applied	apply	VERB
inlawrev-2695	512	34	retroactively	retroactively	ADV
inlawrev-2695	512	35	not	not	PART
inlawrev-2695	512	36	only	only	ADV
inlawrev-2695	512	37	to	to	ADP
inlawrev-2695	512	38	the	the	DET
inlawrev-2695	512	39	types	type	NOUN
inlawrev-2695	512	40	of	of	ADP
inlawrev-2695	512	41	transactions	transaction	NOUN
inlawrev-2695	512	42	expressly	expressly	ADV
inlawrev-2695	512	43	contemplated	contemplate	VERB
inlawrev-2695	512	44	therein	therein	ADV
inlawrev-2695	512	45	,	,	PUNCT
inlawrev-2695	512	46	but	but	CCONJ
inlawrev-2695	512	47	'	'	PUNCT
inlawrev-2695	512	48	for	for	ADP
inlawrev-2695	512	49	all	all	DET
inlawrev-2695	512	50	purposes	purpose	NOUN
inlawrev-2695	512	51	of	of	ADP
inlawrev-2695	512	52	the	the	DET
inlawrev-2695	512	53	code	code	NOUN
inlawrev-2695	512	54	.	.	PUNCT
inlawrev-2695	512	55	'	'	PUNCT
inlawrev-2695	513	1	"	"	PUNCT
inlawrev-2695	513	2	135	135	NUM
inlawrev-2695	513	3	if	if	SCONJ
inlawrev-2695	513	4	section	section	NOUN
inlawrev-2695	513	5	483	483	NUM
inlawrev-2695	513	6	is	be	AUX
inlawrev-2695	513	7	to	to	PART
inlawrev-2695	513	8	be	be	AUX
inlawrev-2695	513	9	applied	apply	VERB
inlawrev-2695	513	10	retroactively	retroactively	ADV
inlawrev-2695	513	11	for	for	ADP
inlawrev-2695	513	12	all	all	DET
inlawrev-2695	513	13	purposes	purpose	NOUN
inlawrev-2695	513	14	of	of	ADP
inlawrev-2695	513	15	the	the	DET
inlawrev-2695	513	16	code	code	NOUN
inlawrev-2695	513	17	,	,	PUNCT
inlawrev-2695	513	18	then	then	ADV
inlawrev-2695	513	19	it	it	PRON
inlawrev-2695	513	20	should	should	AUX
inlawrev-2695	513	21	also	also	ADV
inlawrev-2695	513	22	be	be	AUX
inlawrev-2695	513	23	applied	apply	VERB
inlawrev-2695	513	24	prospectively	prospectively	ADV
inlawrev-2695	513	25	for	for	ADP
inlawrev-2695	513	26	all	all	DET
inlawrev-2695	513	27	purposes	purpose	NOUN
inlawrev-2695	513	28	of	of	ADP
inlawrev-2695	513	29	the	the	DET
inlawrev-2695	513	30	code	code	NOUN
inlawrev-2695	513	31	.	.	PUNCT
inlawrev-2695	514	1	that	that	PRON
inlawrev-2695	514	2	is	be	AUX
inlawrev-2695	514	3	,	,	PUNCT
inlawrev-2695	514	4	there	there	PRON
inlawrev-2695	514	5	is	be	VERB
inlawrev-2695	514	6	no	no	DET
inlawrev-2695	514	7	reason	reason	NOUN
inlawrev-2695	514	8	why	why	SCONJ
inlawrev-2695	514	9	the	the	DET
inlawrev-2695	514	10	application	application	NOUN
inlawrev-2695	514	11	of	of	ADP
inlawrev-2695	514	12	section	section	NOUN
inlawrev-2695	514	13	483	483	NUM
inlawrev-2695	514	14	to	to	ADP
inlawrev-2695	514	15	other	other	ADJ
inlawrev-2695	514	16	parts	part	NOUN
inlawrev-2695	514	17	of	of	ADP
inlawrev-2695	514	18	the	the	DET
inlawrev-2695	514	19	code	code	NOUN
inlawrev-2695	514	20	should	should	AUX
inlawrev-2695	514	21	be	be	AUX
inlawrev-2695	514	22	limited	limit	VERB
inlawrev-2695	514	23	to	to	ADP
inlawrev-2695	514	24	a	a	DET
inlawrev-2695	514	25	retroactive	retroactive	ADJ
inlawrev-2695	514	26	application	application	NOUN
inlawrev-2695	514	27	.	.	PUNCT
inlawrev-2695	515	1	the	the	DET
inlawrev-2695	515	2	court	court	NOUN
inlawrev-2695	515	3	in	in	ADP
inlawrev-2695	515	4	ballard	ballard	PROPN
inlawrev-2695	515	5	agreed	agree	VERB
inlawrev-2695	515	6	with	with	ADP
inlawrev-2695	515	7	the	the	DET
inlawrev-2695	515	8	taxpayer	taxpayer	NOUN
inlawrev-2695	515	9	that	that	PRON
inlawrev-2695	515	10	section	section	NOUN
inlawrev-2695	515	11	483	483	NUM
inlawrev-2695	515	12	is	be	AUX
inlawrev-2695	515	13	not	not	PART
inlawrev-2695	515	14	restricted	restrict	VERB
inlawrev-2695	515	15	to	to	PART
inlawrev-2695	515	16	subtitle	subtitle	VERB
inlawrev-2695	515	17	a	a	PRON
inlawrev-2695	515	18	of	of	ADP
inlawrev-2695	515	19	the	the	DET
inlawrev-2695	515	20	code	code	NOUN
inlawrev-2695	515	21	.	.	PUNCT
inlawrev-2695	516	1	136	136	NUM
inlawrev-2695	516	2	however	however	ADV
inlawrev-2695	516	3	,	,	PUNCT
inlawrev-2695	516	4	the	the	DET
inlawrev-2695	516	5	court	court	NOUN
inlawrev-2695	516	6	disagreed	disagree	VERB
inlawrev-2695	516	7	with	with	ADP
inlawrev-2695	516	8	the	the	DET
inlawrev-2695	516	9	taxpayer	taxpayer	NOUN
inlawrev-2695	516	10	's	's	PART
inlawrev-2695	516	11	argument	argument	NOUN
inlawrev-2695	516	12	that	that	SCONJ
inlawrev-2695	516	13	section	section	NOUN
inlawrev-2695	516	14	483	483	NUM
inlawrev-2695	516	15	applied	apply	VERB
inlawrev-2695	516	16	for	for	ADP
inlawrev-2695	516	17	valuation	valuation	NOUN
inlawrev-2695	516	18	purposes	purpose	NOUN
inlawrev-2695	516	19	,	,	PUNCT
inlawrev-2695	516	20	asserting	assert	VERB
inlawrev-2695	516	21	that	that	SCONJ
inlawrev-2695	516	22	section	section	NOUN
inlawrev-2695	516	23	483	483	NUM
inlawrev-2695	516	24	had	have	VERB
inlawrev-2695	516	25	nothing	nothing	PRON
inlawrev-2695	516	26	to	to	PART
inlawrev-2695	516	27	do	do	VERB
inlawrev-2695	516	28	with	with	ADP
inlawrev-2695	516	29	valuation	valuation	NOUN
inlawrev-2695	516	30	purposes	purpose	NOUN
inlawrev-2695	516	31	.	.	PUNCT
inlawrev-2695	517	1	137	137	NUM
inlawrev-2695	517	2	the	the	DET
inlawrev-2695	517	3	court	court	NOUN
inlawrev-2695	517	4	noted	note	VERB
inlawrev-2695	517	5	that	that	SCONJ
inlawrev-2695	517	6	the	the	DET
inlawrev-2695	517	7	purpose	purpose	NOUN
inlawrev-2695	517	8	of	of	ADP
inlawrev-2695	517	9	section	section	NOUN
inlawrev-2695	517	10	483	483	NUM
inlawrev-2695	517	11	is	be	AUX
inlawrev-2695	517	12	to	to	PART
inlawrev-2695	517	13	recharacterize	recharacterize	VERB
inlawrev-2695	517	14	portions	portion	NOUN
inlawrev-2695	517	15	of	of	ADP
inlawrev-2695	517	16	payments	payment	NOUN
inlawrev-2695	517	17	on	on	ADP
inlawrev-2695	517	18	deferred	deferred	ADJ
inlawrev-2695	517	19	sales	sale	NOUN
inlawrev-2695	517	20	transactions	transaction	NOUN
inlawrev-2695	517	21	as	as	ADP
inlawrev-2695	517	22	interest	interest	NOUN
inlawrev-2695	517	23	payments	payment	NOUN
inlawrev-2695	517	24	.	.	PUNCT
inlawrev-2695	518	1	138	138	NUM
inlawrev-2695	518	2	however	however	ADV
inlawrev-2695	518	3	,	,	PUNCT
inlawrev-2695	518	4	when	when	SCONJ
inlawrev-2695	518	5	a	a	DET
inlawrev-2695	518	6	portion	portion	NOUN
inlawrev-2695	518	7	of	of	ADP
inlawrev-2695	518	8	a	a	DET
inlawrev-2695	518	9	payment	payment	NOUN
inlawrev-2695	518	10	is	be	AUX
inlawrev-2695	518	11	recharacterized	recharacterize	VERB
inlawrev-2695	518	12	as	as	ADP
inlawrev-2695	518	13	interest	interest	NOUN
inlawrev-2695	518	14	,	,	PUNCT
inlawrev-2695	518	15	that	that	SCONJ
inlawrev-2695	518	16	necessarily	necessarily	ADV
inlawrev-2695	518	17	leaves	leave	VERB
inlawrev-2695	518	18	a	a	DET
inlawrev-2695	518	19	smaller	small	ADJ
inlawrev-2695	518	20	portion	portion	NOUN
inlawrev-2695	518	21	to	to	PART
inlawrev-2695	518	22	be	be	AUX
inlawrev-2695	518	23	characterized	characterize	VERB
inlawrev-2695	518	24	as	as	ADP
inlawrev-2695	518	25	principal	principal	NOUN
inlawrev-2695	518	26	.	.	PUNCT
inlawrev-2695	519	1	therefore	therefore	ADV
inlawrev-2695	519	2	,	,	PUNCT
inlawrev-2695	519	3	in	in	ADP
inlawrev-2695	519	4	essence	essence	NOUN
inlawrev-2695	519	5	,	,	PUNCT
inlawrev-2695	519	6	section	section	NOUN
inlawrev-2695	519	7	483	483	NUM
inlawrev-2695	519	8	acts	act	NOUN
inlawrev-2695	519	9	to	to	PART
inlawrev-2695	519	10	devalue	devalue	VERB
inlawrev-2695	519	11	the	the	DET
inlawrev-2695	519	12	payments	payment	NOUN
inlawrev-2695	519	13	being	be	AUX
inlawrev-2695	519	14	made	make	VERB
inlawrev-2695	519	15	on	on	ADP
inlawrev-2695	519	16	an	an	DET
inlawrev-2695	519	17	installment	installment	NOUN
inlawrev-2695	519	18	contract	contract	NOUN
inlawrev-2695	519	19	.	.	PUNCT
inlawrev-2695	520	1	if	if	SCONJ
inlawrev-2695	520	2	the	the	DET
inlawrev-2695	520	3	language	language	NOUN
inlawrev-2695	520	4	in	in	ADP
inlawrev-2695	520	5	section	section	NOUN
inlawrev-2695	520	6	483	483	NUM
inlawrev-2695	520	7	is	be	AUX
inlawrev-2695	520	8	being	be	AUX
inlawrev-2695	520	9	misinterpreted	misinterpret	VERB
inlawrev-2695	520	10	by	by	ADP
inlawrev-2695	520	11	taxpayers	taxpayer	NOUN
inlawrev-2695	520	12	,	,	PUNCT
inlawrev-2695	520	13	congress	congress	PROPN
inlawrev-2695	520	14	could	could	AUX
inlawrev-2695	520	15	clarify	clarify	VERB
inlawrev-2695	520	16	the	the	DET
inlawrev-2695	520	17	section	section	NOUN
inlawrev-2695	520	18	by	by	ADP
inlawrev-2695	520	19	simply	simply	ADV
inlawrev-2695	520	20	changing	change	VERB
inlawrev-2695	520	21	the	the	DET
inlawrev-2695	520	22	word	word	NOUN
inlawrev-2695	520	23	"	"	PUNCT
inlawrev-2695	520	24	title	title	NOUN
inlawrev-2695	520	25	"	"	PUNCT
inlawrev-2695	520	26	to	to	ADP
inlawrev-2695	520	27	"	"	PUNCT
inlawrev-2695	520	28	subtitle	subtitle	VERB
inlawrev-2695	520	29	"	"	PUNCT
inlawrev-2695	520	30	in	in	ADP
inlawrev-2695	520	31	section	section	NOUN
inlawrev-2695	520	32	483(a	483(a	PROPN
inlawrev-2695	520	33	)	)	PUNCT
inlawrev-2695	520	34	.	.	PUNCT
inlawrev-2695	521	1	construction	construction	NOUN
inlawrev-2695	521	2	should	should	AUX
inlawrev-2695	521	3	not	not	PART
inlawrev-2695	521	4	be	be	AUX
inlawrev-2695	521	5	substituted	substitute	VERB
inlawrev-2695	521	6	for	for	ADP
inlawrev-2695	521	7	legislation	legislation	NOUN
inlawrev-2695	521	8	.	.	PUNCT
inlawrev-2695	522	1	139	139	NUM
inlawrev-2695	522	2	b.	b.	PROPN
inlawrev-2695	522	3	discrepancy	discrepancy	NOUN
inlawrev-2695	522	4	between	between	ADP
inlawrev-2695	522	5	section	section	NOUN
inlawrev-2695	522	6	483	483	NUM
inlawrev-2695	522	7	and	and	CCONJ
inlawrev-2695	522	8	market	market	NOUN
inlawrev-2695	522	9	interest	interest	NOUN
inlawrev-2695	522	10	rates	rate	NOUN
inlawrev-2695	522	11	in	in	ADP
inlawrev-2695	522	12	the	the	DET
inlawrev-2695	522	13	1980	1980	NUM
inlawrev-2695	522	14	's	's	PART
inlawrev-2695	522	15	the	the	DET
inlawrev-2695	522	16	origin	origin	NOUN
inlawrev-2695	522	17	of	of	ADP
inlawrev-2695	522	18	the	the	DET
inlawrev-2695	522	19	controversy	controversy	NOUN
inlawrev-2695	522	20	regarding	regard	VERB
inlawrev-2695	522	21	section	section	NOUN
inlawrev-2695	522	22	483	483	NUM
inlawrev-2695	522	23	is	be	AUX
inlawrev-2695	522	24	the	the	DET
inlawrev-2695	522	25	discrepancy	discrepancy	NOUN
inlawrev-2695	522	26	between	between	ADP
inlawrev-2695	522	27	the	the	DET
inlawrev-2695	522	28	section	section	NOUN
inlawrev-2695	522	29	483	483	NUM
inlawrev-2695	522	30	interest	interest	NOUN
inlawrev-2695	522	31	rate	rate	NOUN
inlawrev-2695	522	32	and	and	CCONJ
inlawrev-2695	522	33	market	market	NOUN
inlawrev-2695	522	34	interest	interest	NOUN
inlawrev-2695	522	35	rate	rate	NOUN
inlawrev-2695	522	36	.	.	PUNCT
inlawrev-2695	523	1	this	this	DET
inlawrev-2695	523	2	problem	problem	NOUN
inlawrev-2695	523	3	began	begin	VERB
inlawrev-2695	523	4	prior	prior	ADV
inlawrev-2695	523	5	to	to	ADP
inlawrev-2695	523	6	the	the	DET
inlawrev-2695	523	7	enactment	enactment	NOUN
inlawrev-2695	523	8	of	of	ADP
inlawrev-2695	523	9	amendments	amendment	NOUN
inlawrev-2695	523	10	to	to	PART
inlawrev-2695	523	11	section	section	VERB
inlawrev-2695	523	12	483	483	NUM
inlawrev-2695	523	13	in	in	ADP
inlawrev-2695	523	14	the	the	DET
inlawrev-2695	523	15	1980	1980	NUM
inlawrev-2695	523	16	's	's	PART
inlawrev-2695	523	17	.	.	PUNCT
inlawrev-2695	524	1	even	even	ADV
inlawrev-2695	524	2	during	during	ADP
inlawrev-2695	524	3	periods	period	NOUN
inlawrev-2695	524	4	where	where	SCONJ
inlawrev-2695	524	5	the	the	DET
inlawrev-2695	524	6	section	section	NOUN
inlawrev-2695	524	7	483	483	NUM
inlawrev-2695	524	8	and	and	CCONJ
inlawrev-2695	524	9	market	market	NOUN
inlawrev-2695	524	10	interest	interest	NOUN
inlawrev-2695	524	11	rate	rate	NOUN
inlawrev-2695	524	12	are	be	AUX
inlawrev-2695	524	13	approximately	approximately	ADV
inlawrev-2695	524	14	the	the	DET
inlawrev-2695	524	15	same	same	ADJ
inlawrev-2695	524	16	,	,	PUNCT
inlawrev-2695	524	17	and	and	CCONJ
inlawrev-2695	524	18	hence	hence	ADV
inlawrev-2695	524	19	the	the	DET
inlawrev-2695	524	20	issue	issue	NOUN
inlawrev-2695	524	21	of	of	ADP
inlawrev-2695	524	22	which	which	DET
inlawrev-2695	524	23	i32robinson	i32robinson	PROPN
inlawrev-2695	524	24	,	,	PUNCT
inlawrev-2695	524	25	439	439	NUM
inlawrev-2695	524	26	f.2d	f.2d	NOUN
inlawrev-2695	524	27	at	at	ADP
inlawrev-2695	524	28	768	768	NUM
inlawrev-2695	524	29	.	.	PUNCT
inlawrev-2695	524	30	'	'	PUNCT
inlawrev-2695	524	31	"	"	PUNCT
inlawrev-2695	524	32	55	55	NUM
inlawrev-2695	524	33	t.c	t.c	PROPN
inlawrev-2695	524	34	.	.	PROPN
inlawrev-2695	524	35	28	28	NUM
inlawrev-2695	524	36	(	(	PUNCT
inlawrev-2695	524	37	1970	1970	NUM
inlawrev-2695	524	38	)	)	PUNCT
inlawrev-2695	524	39	.	.	PUNCT
inlawrev-2695	525	1	,	,	PUNCT
inlawrev-2695	525	2	34	34	NUM
inlawrev-2695	525	3	revenue	revenue	NOUN
inlawrev-2695	525	4	act	act	NOUN
inlawrev-2695	525	5	of	of	ADP
inlawrev-2695	525	6	1964	1964	NUM
inlawrev-2695	525	7	,	,	PUNCT
inlawrev-2695	525	8	pub	pub	NOUN
inlawrev-2695	525	9	.	.	PUNCT
inlawrev-2695	526	1	l.	l.	PROPN
inlawrev-2695	526	2	no	no	INTJ
inlawrev-2695	526	3	.	.	PROPN
inlawrev-2695	527	1	88	88	NUM
inlawrev-2695	527	2	-	-	SYM
inlawrev-2695	527	3	272	272	NUM
inlawrev-2695	527	4	,	,	PUNCT
inlawrev-2695	527	5	§	§	PROPN
inlawrev-2695	527	6	224	224	NUM
inlawrev-2695	527	7	,	,	PUNCT
inlawrev-2695	527	8	78	78	NUM
inlawrev-2695	527	9	stat	stat	NOUN
inlawrev-2695	527	10	.	.	PUNCT
inlawrev-2695	528	1	19	19	NUM
inlawrev-2695	528	2	.	.	X
inlawrev-2695	528	3	]	]	PUNCT
inlawrev-2695	528	4	i5rose	i5rose	VERB
inlawrev-2695	528	5	,	,	PUNCT
inlawrev-2695	528	6	55	55	NUM
inlawrev-2695	528	7	t.c	t.c	NOUN
inlawrev-2695	528	8	.	.	PUNCT
inlawrev-2695	529	1	at	at	ADP
inlawrev-2695	529	2	31	31	NUM
inlawrev-2695	529	3	.	.	PUNCT
inlawrev-2695	530	1	the	the	DET
inlawrev-2695	530	2	court	court	NOUN
inlawrev-2695	530	3	discussed	discuss	VERB
inlawrev-2695	530	4	retroactive	retroactive	ADJ
inlawrev-2695	530	5	application	application	NOUN
inlawrev-2695	530	6	of	of	ADP
inlawrev-2695	530	7	section	section	NOUN
inlawrev-2695	530	8	483	483	NUM
inlawrev-2695	530	9	because	because	SCONJ
inlawrev-2695	530	10	that	that	PRON
inlawrev-2695	530	11	was	be	AUX
inlawrev-2695	530	12	the	the	DET
inlawrev-2695	530	13	specific	specific	ADJ
inlawrev-2695	530	14	issue	issue	NOUN
inlawrev-2695	530	15	in	in	ADP
inlawrev-2695	530	16	the	the	DET
inlawrev-2695	530	17	case	case	NOUN
inlawrev-2695	530	18	.	.	PUNCT
inlawrev-2695	531	1	see	see	VERB
inlawrev-2695	531	2	i	i	PRON
inlawrev-2695	531	3	d.	d.	PROPN
inlawrev-2695	531	4	at	at	ADP
inlawrev-2695	531	5	28	28	NUM
inlawrev-2695	531	6	.	.	PUNCT
inlawrev-2695	532	1	,	,	PUNCT
inlawrev-2695	532	2	3653	3653	NUM
inlawrev-2695	532	3	t.c.m	t.c.m	NOUN
inlawrev-2695	532	4	.	.	PUNCT
inlawrev-2695	533	1	(	(	PUNCT
inlawrev-2695	533	2	cch	cch	NOUN
inlawrev-2695	533	3	)	)	PUNCT
inlawrev-2695	533	4	323	323	NUM
inlawrev-2695	533	5	,	,	PUNCT
inlawrev-2695	533	6	326	326	NUM
inlawrev-2695	533	7	(	(	PUNCT
inlawrev-2695	533	8	1987	1987	NUM
inlawrev-2695	533	9	)	)	PUNCT
inlawrev-2695	533	10	.	.	PUNCT
inlawrev-2695	534	1	ni	ni	PROPN
inlawrev-2695	534	2	i	i	PROPN
inlawrev-2695	534	3	d.	d.	PROPN
inlawrev-2695	534	4	iisid	iisid	PROPN
inlawrev-2695	534	5	.	.	PUNCT
inlawrev-2695	535	1	,	,	PUNCT
inlawrev-2695	535	2	39	39	NUM
inlawrev-2695	535	3	see	see	VERB
inlawrev-2695	535	4	,	,	PUNCT
inlawrev-2695	535	5	e.g.	e.g.	ADV
inlawrev-2695	535	6	,	,	PUNCT
inlawrev-2695	535	7	united	united	PROPN
inlawrev-2695	535	8	states	states	PROPN
inlawrev-2695	535	9	v.	v.	PROPN
inlawrev-2695	535	10	missouri	missouri	PROPN
inlawrev-2695	535	11	pac	pac	PROPN
inlawrev-2695	535	12	.	.	PUNCT
inlawrev-2695	536	1	r.r	r.r	PROPN
inlawrev-2695	536	2	.	.	PROPN
inlawrev-2695	536	3	,	,	PUNCT
inlawrev-2695	536	4	278	278	NUM
inlawrev-2695	536	5	u.s	u.s	PROPN
inlawrev-2695	536	6	.	.	PROPN
inlawrev-2695	536	7	269	269	NUM
inlawrev-2695	536	8	,	,	PUNCT
inlawrev-2695	536	9	278	278	NUM
inlawrev-2695	536	10	(	(	PUNCT
inlawrev-2695	536	11	1929	1929	NUM
inlawrev-2695	536	12	)	)	PUNCT
inlawrev-2695	536	13	;	;	PUNCT
inlawrev-2695	536	14	busse	busse	PROPN
inlawrev-2695	536	15	v.	v.	PROPN
inlawrev-2695	536	16	commissioner	commissioner	PROPN
inlawrev-2695	536	17	,	,	PUNCT
inlawrev-2695	536	18	479	479	NUM
inlawrev-2695	536	19	f.2d	f.2d	NOUN
inlawrev-2695	536	20	1147	1147	NUM
inlawrev-2695	536	21	,	,	PUNCT
inlawrev-2695	536	22	1151	1151	NUM
inlawrev-2695	536	23	(	(	PUNCT
inlawrev-2695	536	24	7th	7th	ADJ
inlawrev-2695	536	25	cir	cir	NOUN
inlawrev-2695	536	26	.	.	PROPN
inlawrev-2695	536	27	1973	1973	NUM
inlawrev-2695	536	28	)	)	PUNCT
inlawrev-2695	536	29	.	.	PUNCT
inlawrev-2695	537	1	696	696	NUM
inlawrev-2695	537	2	indiana	indiana	PROPN
inlawrev-2695	537	3	law	law	PROPN
inlawrev-2695	537	4	review	review	NOUN
inlawrev-2695	537	5	[	[	X
inlawrev-2695	537	6	vol	vol	NOUN
inlawrev-2695	537	7	.	.	PUNCT
inlawrev-2695	537	8	20:679	20:679	NUM
inlawrev-2695	537	9	rate	rate	NOUN
inlawrev-2695	537	10	to	to	PART
inlawrev-2695	537	11	use	use	VERB
inlawrev-2695	537	12	in	in	ADP
inlawrev-2695	537	13	currently	currently	ADV
inlawrev-2695	537	14	structuring	structure	VERB
inlawrev-2695	537	15	a	a	DET
inlawrev-2695	537	16	deferred	defer	VERB
inlawrev-2695	537	17	sales	sale	NOUN
inlawrev-2695	537	18	transaction	transaction	NOUN
inlawrev-2695	537	19	becomes	become	VERB
inlawrev-2695	537	20	insignificant	insignificant	ADJ
inlawrev-2695	537	21	,	,	PUNCT
inlawrev-2695	537	22	the	the	DET
inlawrev-2695	537	23	irs	irs	PROPN
inlawrev-2695	537	24	still	still	ADV
inlawrev-2695	537	25	may	may	AUX
inlawrev-2695	537	26	be	be	AUX
inlawrev-2695	537	27	able	able	ADJ
inlawrev-2695	537	28	to	to	PART
inlawrev-2695	537	29	challenge	challenge	VERB
inlawrev-2695	537	30	currently	currently	ADV
inlawrev-2695	537	31	the	the	DET
inlawrev-2695	537	32	issue	issue	NOUN
inlawrev-2695	537	33	of	of	ADP
inlawrev-2695	537	34	which	which	DET
inlawrev-2695	537	35	rate	rate	NOUN
inlawrev-2695	537	36	should	should	AUX
inlawrev-2695	537	37	have	have	AUX
inlawrev-2695	537	38	been	be	AUX
inlawrev-2695	537	39	used	use	VERB
inlawrev-2695	537	40	in	in	ADP
inlawrev-2695	537	41	a	a	DET
inlawrev-2695	537	42	previously	previously	ADV
inlawrev-2695	537	43	structured	structure	VERB
inlawrev-2695	537	44	deferred	deferred	ADJ
inlawrev-2695	537	45	sales	sale	NOUN
inlawrev-2695	537	46	transaction	transaction	NOUN
inlawrev-2695	537	47	.	.	PUNCT
inlawrev-2695	538	1	140	140	NUM
inlawrev-2695	538	2	7	7	NUM
inlawrev-2695	538	3	.	.	PUNCT
inlawrev-2695	539	1	pre-1982.—section	pre-1982.—section	PROPN
inlawrev-2695	539	2	483	483	NUM
inlawrev-2695	539	3	,	,	PUNCT
inlawrev-2695	539	4	as	as	SCONJ
inlawrev-2695	539	5	it	it	PRON
inlawrev-2695	539	6	existed	exist	VERB
inlawrev-2695	539	7	before	before	ADP
inlawrev-2695	539	8	1982	1982	NUM
inlawrev-2695	539	9	,	,	PUNCT
inlawrev-2695	539	10	141	141	NUM
inlawrev-2695	539	11	stated	state	VERB
inlawrev-2695	539	12	that	that	SCONJ
inlawrev-2695	539	13	the	the	DET
inlawrev-2695	539	14	present	present	ADJ
inlawrev-2695	539	15	value	value	NOUN
inlawrev-2695	539	16	of	of	ADP
inlawrev-2695	539	17	payments	payment	NOUN
inlawrev-2695	539	18	should	should	AUX
inlawrev-2695	539	19	be	be	AUX
inlawrev-2695	539	20	determined	determine	VERB
inlawrev-2695	539	21	as	as	ADP
inlawrev-2695	539	22	of	of	ADP
inlawrev-2695	539	23	the	the	DET
inlawrev-2695	539	24	date	date	NOUN
inlawrev-2695	539	25	of	of	ADP
inlawrev-2695	539	26	the	the	DET
inlawrev-2695	539	27	sale	sale	NOUN
inlawrev-2695	539	28	or	or	CCONJ
inlawrev-2695	539	29	exchange	exchange	NOUN
inlawrev-2695	539	30	by	by	ADP
inlawrev-2695	539	31	discounting	discount	VERB
inlawrev-2695	539	32	the	the	DET
inlawrev-2695	539	33	payments	payment	NOUN
inlawrev-2695	539	34	at	at	ADP
inlawrev-2695	539	35	the	the	DET
inlawrev-2695	539	36	rate	rate	NOUN
inlawrev-2695	539	37	provided	provide	VERB
inlawrev-2695	539	38	in	in	ADP
inlawrev-2695	539	39	the	the	DET
inlawrev-2695	539	40	regulations	regulation	NOUN
inlawrev-2695	539	41	prescribed	prescribe	VERB
inlawrev-2695	539	42	by	by	ADP
inlawrev-2695	539	43	the	the	DET
inlawrev-2695	539	44	secretary	secretary	PROPN
inlawrev-2695	539	45	of	of	ADP
inlawrev-2695	539	46	the	the	DET
inlawrev-2695	539	47	treasury	treasury	NOUN
inlawrev-2695	539	48	.	.	PUNCT
inlawrev-2695	540	1	142	142	NUM
inlawrev-2695	540	2	section	section	NOUN
inlawrev-2695	540	3	483	483	NUM
inlawrev-2695	540	4	originally	originally	ADV
inlawrev-2695	540	5	provided	provide	VERB
inlawrev-2695	540	6	for	for	ADP
inlawrev-2695	540	7	"	"	PUNCT
inlawrev-2695	540	8	test	test	NOUN
inlawrev-2695	540	9	"	"	PUNCT
inlawrev-2695	540	10	or	or	CCONJ
inlawrev-2695	540	11	"	"	PUNCT
inlawrev-2695	540	12	safe	safe	ADJ
inlawrev-2695	540	13	-	-	PUNCT
inlawrev-2695	540	14	harbor	harbor	NOUN
inlawrev-2695	540	15	"	"	PUNCT
inlawrev-2695	540	16	rates	rate	NOUN
inlawrev-2695	540	17	by	by	ADP
inlawrev-2695	540	18	which	which	PRON
inlawrev-2695	540	19	the	the	DET
inlawrev-2695	540	20	irs	irs	PROPN
inlawrev-2695	540	21	would	would	AUX
inlawrev-2695	540	22	measure	measure	VERB
inlawrev-2695	540	23	whether	whether	SCONJ
inlawrev-2695	540	24	interest	interest	NOUN
inlawrev-2695	540	25	needed	need	VERB
inlawrev-2695	540	26	to	to	PART
inlawrev-2695	540	27	be	be	AUX
inlawrev-2695	540	28	imputed	impute	VERB
inlawrev-2695	540	29	.	.	PUNCT
inlawrev-2695	541	1	143	143	NUM
inlawrev-2695	541	2	in	in	ADP
inlawrev-2695	541	3	other	other	ADJ
inlawrev-2695	541	4	words	word	NOUN
inlawrev-2695	541	5	,	,	PUNCT
inlawrev-2695	541	6	if	if	SCONJ
inlawrev-2695	541	7	the	the	DET
inlawrev-2695	541	8	taxpayer	taxpayer	NOUN
inlawrev-2695	541	9	charged	charge	VERB
inlawrev-2695	541	10	at	at	ADP
inlawrev-2695	541	11	least	least	ADJ
inlawrev-2695	541	12	the	the	DET
inlawrev-2695	541	13	test	test	NOUN
inlawrev-2695	541	14	rate	rate	NOUN
inlawrev-2695	541	15	,	,	PUNCT
inlawrev-2695	541	16	no	no	DET
inlawrev-2695	541	17	interest	interest	NOUN
inlawrev-2695	541	18	would	would	AUX
inlawrev-2695	541	19	be	be	AUX
inlawrev-2695	541	20	imputed	impute	VERB
inlawrev-2695	541	21	.	.	PUNCT
inlawrev-2695	542	1	144	144	NUM
inlawrev-2695	542	2	by	by	ADP
inlawrev-2695	542	3	1981	1981	NUM
inlawrev-2695	542	4	,	,	PUNCT
inlawrev-2695	542	5	the	the	DET
inlawrev-2695	542	6	test	test	NOUN
inlawrev-2695	542	7	rate	rate	NOUN
inlawrev-2695	542	8	under	under	ADP
inlawrev-2695	542	9	section	section	NOUN
inlawrev-2695	542	10	483	483	NUM
inlawrev-2695	542	11	was	be	AUX
inlawrev-2695	542	12	six	six	NUM
inlawrev-2695	542	13	percent	percent	NOUN
inlawrev-2695	542	14	,	,	PUNCT
inlawrev-2695	542	15	145	145	NUM
inlawrev-2695	542	16	l40see	l40see	PROPN
inlawrev-2695	542	17	supra	supra	PROPN
inlawrev-2695	542	18	text	text	NOUN
inlawrev-2695	542	19	accompanying	accompanying	ADJ
inlawrev-2695	542	20	notes	note	NOUN
inlawrev-2695	542	21	56	56	NUM
inlawrev-2695	542	22	-	-	SYM
inlawrev-2695	542	23	57	57	NUM
inlawrev-2695	542	24	.	.	PUNCT
inlawrev-2695	542	25	141	141	NUM
inlawrev-2695	542	26	i.r.c	i.r.c	NOUN
inlawrev-2695	542	27	.	.	PUNCT
inlawrev-2695	543	1	§	§	PROPN
inlawrev-2695	543	2	483(a)-(b	483(a)-(b	PROPN
inlawrev-2695	543	3	)	)	PUNCT
inlawrev-2695	543	4	(	(	PUNCT
inlawrev-2695	543	5	1976	1976	NUM
inlawrev-2695	543	6	)	)	PUNCT
inlawrev-2695	543	7	,	,	PUNCT
inlawrev-2695	543	8	which	which	PRON
inlawrev-2695	543	9	provides	provide	VERB
inlawrev-2695	543	10	:	:	PUNCT
inlawrev-2695	543	11	§	§	PROPN
inlawrev-2695	543	12	483	483	NUM
inlawrev-2695	543	13	.	.	PUNCT
inlawrev-2695	544	1	interest	interest	NOUN
inlawrev-2695	544	2	on	on	ADP
inlawrev-2695	544	3	certain	certain	ADJ
inlawrev-2695	544	4	deferred	deferred	ADJ
inlawrev-2695	544	5	payments	payment	NOUN
inlawrev-2695	544	6	(	(	PUNCT
inlawrev-2695	544	7	a	a	X
inlawrev-2695	544	8	)	)	PUNCT
inlawrev-2695	544	9	amounts	amount	NOUN
inlawrev-2695	544	10	constituting	constitute	VERB
inlawrev-2695	544	11	interest	interest	NOUN
inlawrev-2695	544	12	for	for	ADP
inlawrev-2695	544	13	purposes	purpose	NOUN
inlawrev-2695	544	14	of	of	ADP
inlawrev-2695	544	15	this	this	DET
inlawrev-2695	544	16	title	title	NOUN
inlawrev-2695	544	17	,	,	PUNCT
inlawrev-2695	544	18	in	in	ADP
inlawrev-2695	544	19	the	the	DET
inlawrev-2695	544	20	case	case	NOUN
inlawrev-2695	544	21	of	of	ADP
inlawrev-2695	544	22	any	any	DET
inlawrev-2695	544	23	contract	contract	NOUN
inlawrev-2695	544	24	for	for	ADP
inlawrev-2695	544	25	the	the	DET
inlawrev-2695	544	26	sale	sale	NOUN
inlawrev-2695	544	27	or	or	CCONJ
inlawrev-2695	544	28	exchange	exchange	NOUN
inlawrev-2695	544	29	of	of	ADP
inlawrev-2695	544	30	property	property	NOUN
inlawrev-2695	544	31	there	there	PRON
inlawrev-2695	544	32	shall	shall	AUX
inlawrev-2695	544	33	be	be	AUX
inlawrev-2695	544	34	treated	treat	VERB
inlawrev-2695	544	35	as	as	ADP
inlawrev-2695	544	36	interest	interest	NOUN
inlawrev-2695	544	37	that	that	SCONJ
inlawrev-2695	544	38	part	part	NOUN
inlawrev-2695	544	39	of	of	ADP
inlawrev-2695	544	40	a	a	DET
inlawrev-2695	544	41	payment	payment	NOUN
inlawrev-2695	544	42	to	to	PART
inlawrev-2695	544	43	which	which	PRON
inlawrev-2695	544	44	this	this	DET
inlawrev-2695	544	45	section	section	NOUN
inlawrev-2695	544	46	applies	apply	VERB
inlawrev-2695	544	47	which	which	PRON
inlawrev-2695	544	48	bears	bear	VERB
inlawrev-2695	544	49	the	the	DET
inlawrev-2695	544	50	same	same	ADJ
inlawrev-2695	544	51	ratio	ratio	NOUN
inlawrev-2695	544	52	to	to	ADP
inlawrev-2695	544	53	the	the	DET
inlawrev-2695	544	54	amount	amount	NOUN
inlawrev-2695	544	55	of	of	ADP
inlawrev-2695	544	56	such	such	ADJ
inlawrev-2695	544	57	payment	payment	NOUN
inlawrev-2695	544	58	as	as	ADP
inlawrev-2695	544	59	the	the	DET
inlawrev-2695	544	60	total	total	ADJ
inlawrev-2695	544	61	unstated	unstated	ADJ
inlawrev-2695	544	62	interest	interest	NOUN
inlawrev-2695	544	63	under	under	ADP
inlawrev-2695	544	64	such	such	ADJ
inlawrev-2695	544	65	contract	contract	NOUN
inlawrev-2695	544	66	bears	bear	NOUN
inlawrev-2695	544	67	to	to	ADP
inlawrev-2695	544	68	the	the	DET
inlawrev-2695	544	69	total	total	NOUN
inlawrev-2695	544	70	of	of	ADP
inlawrev-2695	544	71	the	the	DET
inlawrev-2695	544	72	payments	payment	NOUN
inlawrev-2695	544	73	to	to	PART
inlawrev-2695	544	74	which	which	PRON
inlawrev-2695	544	75	this	this	DET
inlawrev-2695	544	76	section	section	NOUN
inlawrev-2695	544	77	applies	apply	VERB
inlawrev-2695	544	78	which	which	PRON
inlawrev-2695	544	79	are	be	AUX
inlawrev-2695	544	80	due	due	ADJ
inlawrev-2695	544	81	under	under	ADP
inlawrev-2695	544	82	such	such	ADJ
inlawrev-2695	544	83	contract	contract	NOUN
inlawrev-2695	544	84	.	.	PUNCT
inlawrev-2695	545	1	(	(	PUNCT
inlawrev-2695	545	2	b	b	X
inlawrev-2695	545	3	)	)	PUNCT
inlawrev-2695	545	4	total	total	ADJ
inlawrev-2695	545	5	unstated	unstated	ADJ
inlawrev-2695	545	6	interest	interest	NOUN
inlawrev-2695	545	7	for	for	ADP
inlawrev-2695	545	8	purposes	purpose	NOUN
inlawrev-2695	545	9	of	of	ADP
inlawrev-2695	545	10	this	this	DET
inlawrev-2695	545	11	section	section	NOUN
inlawrev-2695	545	12	,	,	PUNCT
inlawrev-2695	545	13	the	the	DET
inlawrev-2695	545	14	term	term	NOUN
inlawrev-2695	545	15	"	"	PUNCT
inlawrev-2695	545	16	total	total	ADJ
inlawrev-2695	545	17	unstated	unstated	ADJ
inlawrev-2695	545	18	interest	interest	NOUN
inlawrev-2695	545	19	"	"	PUNCT
inlawrev-2695	545	20	means	mean	NOUN
inlawrev-2695	545	21	,	,	PUNCT
inlawrev-2695	545	22	with	with	ADP
inlawrev-2695	545	23	respect	respect	NOUN
inlawrev-2695	545	24	to	to	ADP
inlawrev-2695	545	25	a	a	DET
inlawrev-2695	545	26	contract	contract	NOUN
inlawrev-2695	545	27	for	for	ADP
inlawrev-2695	545	28	the	the	DET
inlawrev-2695	545	29	sale	sale	NOUN
inlawrev-2695	545	30	or	or	CCONJ
inlawrev-2695	545	31	exchange	exchange	NOUN
inlawrev-2695	545	32	of	of	ADP
inlawrev-2695	545	33	property	property	NOUN
inlawrev-2695	545	34	,	,	PUNCT
inlawrev-2695	545	35	an	an	DET
inlawrev-2695	545	36	amount	amount	NOUN
inlawrev-2695	545	37	equal	equal	ADJ
inlawrev-2695	545	38	to	to	ADP
inlawrev-2695	545	39	the	the	DET
inlawrev-2695	545	40	excess	excess	NOUN
inlawrev-2695	545	41	of	of	ADP
inlawrev-2695	545	42	—	—	PUNCT
inlawrev-2695	545	43	(	(	PUNCT
inlawrev-2695	545	44	1	1	X
inlawrev-2695	545	45	)	)	PUNCT
inlawrev-2695	545	46	the	the	DET
inlawrev-2695	545	47	sum	sum	NOUN
inlawrev-2695	545	48	of	of	ADP
inlawrev-2695	545	49	the	the	DET
inlawrev-2695	545	50	payments	payment	NOUN
inlawrev-2695	545	51	to	to	PART
inlawrev-2695	545	52	which	which	PRON
inlawrev-2695	545	53	this	this	DET
inlawrev-2695	545	54	section	section	NOUN
inlawrev-2695	545	55	applies	apply	VERB
inlawrev-2695	545	56	which	which	PRON
inlawrev-2695	545	57	are	be	AUX
inlawrev-2695	545	58	due	due	ADJ
inlawrev-2695	545	59	under	under	ADP
inlawrev-2695	545	60	the	the	DET
inlawrev-2695	545	61	contract	contract	NOUN
inlawrev-2695	545	62	,	,	PUNCT
inlawrev-2695	545	63	over	over	ADP
inlawrev-2695	545	64	(	(	PUNCT
inlawrev-2695	545	65	2	2	X
inlawrev-2695	545	66	)	)	PUNCT
inlawrev-2695	545	67	the	the	DET
inlawrev-2695	545	68	sum	sum	NOUN
inlawrev-2695	545	69	of	of	ADP
inlawrev-2695	545	70	the	the	DET
inlawrev-2695	545	71	present	present	ADJ
inlawrev-2695	545	72	values	value	NOUN
inlawrev-2695	545	73	of	of	ADP
inlawrev-2695	545	74	such	such	ADJ
inlawrev-2695	545	75	payments	payment	NOUN
inlawrev-2695	545	76	and	and	CCONJ
inlawrev-2695	545	77	the	the	DET
inlawrev-2695	545	78	present	present	ADJ
inlawrev-2695	545	79	values	value	NOUN
inlawrev-2695	545	80	of	of	ADP
inlawrev-2695	545	81	any	any	DET
inlawrev-2695	545	82	interest	interest	NOUN
inlawrev-2695	545	83	payments	payment	NOUN
inlawrev-2695	545	84	due	due	ADJ
inlawrev-2695	545	85	under	under	ADP
inlawrev-2695	545	86	the	the	DET
inlawrev-2695	545	87	contract	contract	NOUN
inlawrev-2695	545	88	.	.	PUNCT
inlawrev-2695	546	1	for	for	ADP
inlawrev-2695	546	2	purposes	purpose	NOUN
inlawrev-2695	546	3	of	of	ADP
inlawrev-2695	546	4	paragraph	paragraph	NOUN
inlawrev-2695	546	5	(	(	PUNCT
inlawrev-2695	546	6	2	2	NUM
inlawrev-2695	546	7	)	)	PUNCT
inlawrev-2695	546	8	,	,	PUNCT
inlawrev-2695	546	9	the	the	DET
inlawrev-2695	546	10	present	present	ADJ
inlawrev-2695	546	11	value	value	NOUN
inlawrev-2695	546	12	of	of	ADP
inlawrev-2695	546	13	a	a	DET
inlawrev-2695	546	14	payment	payment	NOUN
inlawrev-2695	546	15	shall	shall	AUX
inlawrev-2695	546	16	be	be	AUX
inlawrev-2695	546	17	determined	determine	VERB
inlawrev-2695	546	18	,	,	PUNCT
inlawrev-2695	546	19	as	as	ADP
inlawrev-2695	546	20	of	of	ADP
inlawrev-2695	546	21	the	the	DET
inlawrev-2695	546	22	date	date	NOUN
inlawrev-2695	546	23	of	of	ADP
inlawrev-2695	546	24	the	the	DET
inlawrev-2695	546	25	sale	sale	NOUN
inlawrev-2695	546	26	or	or	CCONJ
inlawrev-2695	546	27	exchange	exchange	NOUN
inlawrev-2695	546	28	,	,	PUNCT
inlawrev-2695	546	29	by	by	ADP
inlawrev-2695	546	30	discounting	discount	VERB
inlawrev-2695	546	31	such	such	ADJ
inlawrev-2695	546	32	payment	payment	NOUN
inlawrev-2695	546	33	at	at	ADP
inlawrev-2695	546	34	the	the	DET
inlawrev-2695	546	35	rate	rate	NOUN
inlawrev-2695	546	36	,	,	PUNCT
inlawrev-2695	546	37	and	and	CCONJ
inlawrev-2695	546	38	in	in	ADP
inlawrev-2695	546	39	the	the	DET
inlawrev-2695	546	40	manner	manner	NOUN
inlawrev-2695	546	41	,	,	PUNCT
inlawrev-2695	546	42	provided	provide	VERB
inlawrev-2695	546	43	in	in	ADP
inlawrev-2695	546	44	regulations	regulation	NOUN
inlawrev-2695	546	45	prescribed	prescribe	VERB
inlawrev-2695	546	46	by	by	ADP
inlawrev-2695	546	47	the	the	DET
inlawrev-2695	546	48	secretary	secretary	NOUN
inlawrev-2695	546	49	.	.	PUNCT
inlawrev-2695	547	1	such	such	ADJ
inlawrev-2695	547	2	regulations	regulation	NOUN
inlawrev-2695	547	3	shall	shall	AUX
inlawrev-2695	547	4	provide	provide	VERB
inlawrev-2695	547	5	for	for	ADP
inlawrev-2695	547	6	discounting	discount	VERB
inlawrev-2695	547	7	on	on	ADP
inlawrev-2695	547	8	the	the	DET
inlawrev-2695	547	9	basis	basis	NOUN
inlawrev-2695	547	10	of	of	ADP
inlawrev-2695	547	11	6	6	NUM
inlawrev-2695	547	12	-	-	PUNCT
inlawrev-2695	547	13	month	month	NOUN
inlawrev-2695	547	14	brackets	bracket	NOUN
inlawrev-2695	547	15	and	and	CCONJ
inlawrev-2695	547	16	shall	shall	AUX
inlawrev-2695	547	17	provide	provide	VERB
inlawrev-2695	547	18	that	that	SCONJ
inlawrev-2695	547	19	the	the	DET
inlawrev-2695	547	20	present	present	ADJ
inlawrev-2695	547	21	value	value	NOUN
inlawrev-2695	547	22	of	of	ADP
inlawrev-2695	547	23	any	any	DET
inlawrev-2695	547	24	interest	interest	NOUN
inlawrev-2695	547	25	payment	payment	NOUN
inlawrev-2695	547	26	due	due	ADJ
inlawrev-2695	547	27	not	not	PART
inlawrev-2695	547	28	more	more	ADJ
inlawrev-2695	547	29	than	than	ADP
inlawrev-2695	547	30	6	6	NUM
inlawrev-2695	547	31	months	month	NOUN
inlawrev-2695	547	32	after	after	ADP
inlawrev-2695	547	33	the	the	DET
inlawrev-2695	547	34	date	date	NOUN
inlawrev-2695	547	35	of	of	ADP
inlawrev-2695	547	36	the	the	DET
inlawrev-2695	547	37	sale	sale	NOUN
inlawrev-2695	547	38	or	or	CCONJ
inlawrev-2695	547	39	exchange	exchange	NOUN
inlawrev-2695	547	40	is	be	AUX
inlawrev-2695	547	41	an	an	DET
inlawrev-2695	547	42	amount	amount	NOUN
inlawrev-2695	547	43	equal	equal	ADJ
inlawrev-2695	547	44	to	to	ADP
inlawrev-2695	547	45	100	100	NUM
inlawrev-2695	547	46	percent	percent	NOUN
inlawrev-2695	547	47	of	of	ADP
inlawrev-2695	547	48	such	such	ADJ
inlawrev-2695	547	49	payment	payment	NOUN
inlawrev-2695	547	50	.	.	PUNCT
inlawrev-2695	548	1	"	"	PUNCT
inlawrev-2695	548	2	2id	2id	X
inlawrev-2695	548	3	.	.	PUNCT
inlawrev-2695	549	1	§	§	PROPN
inlawrev-2695	549	2	483(b	483(b	PROPN
inlawrev-2695	549	3	)	)	PUNCT
inlawrev-2695	549	4	.	.	PUNCT
inlawrev-2695	550	1	,	,	PUNCT
inlawrev-2695	550	2	43h.r	43h.r	NUM
inlawrev-2695	550	3	.	.	PUNCT
inlawrev-2695	550	4	rep	rep	PROPN
inlawrev-2695	550	5	.	.	PROPN
inlawrev-2695	551	1	no	no	INTJ
inlawrev-2695	551	2	.	.	PUNCT
inlawrev-2695	552	1	749	749	NUM
inlawrev-2695	552	2	,	,	PUNCT
inlawrev-2695	552	3	supra	supra	PROPN
inlawrev-2695	552	4	note	note	NOUN
inlawrev-2695	552	5	4	4	NUM
inlawrev-2695	552	6	,	,	PUNCT
inlawrev-2695	552	7	at	at	ADP
inlawrev-2695	552	8	1382	1382	NUM
inlawrev-2695	552	9	;	;	PUNCT
inlawrev-2695	553	1	s.	s.	PROPN
inlawrev-2695	553	2	rep	rep	PROPN
inlawrev-2695	553	3	.	.	PROPN
inlawrev-2695	554	1	no	no	PROPN
inlawrev-2695	555	1	.	.	NOUN
inlawrev-2695	555	2	830	830	NUM
inlawrev-2695	555	3	,	,	PUNCT
inlawrev-2695	555	4	supra	supra	NOUN
inlawrev-2695	555	5	note	note	NOUN
inlawrev-2695	555	6	4	4	NUM
inlawrev-2695	555	7	,	,	PUNCT
inlawrev-2695	555	8	at	at	ADP
inlawrev-2695	555	9	1776	1776	NUM
inlawrev-2695	555	10	;	;	PUNCT
inlawrev-2695	556	1	treas	treas	PROPN
inlawrev-2695	556	2	.	.	PUNCT
inlawrev-2695	557	1	reg	reg	PROPN
inlawrev-2695	557	2	.	.	PUNCT
inlawrev-2695	558	1	§	§	PROPN
inlawrev-2695	558	2	1.483	1.483	NUM
inlawrev-2695	558	3	-	-	PUNCT
inlawrev-2695	558	4	l(d	l(d	ADJ
inlawrev-2695	558	5	)	)	PUNCT
inlawrev-2695	558	6	(	(	PUNCT
inlawrev-2695	558	7	as	as	SCONJ
inlawrev-2695	558	8	amended	amend	VERB
inlawrev-2695	558	9	in	in	ADP
inlawrev-2695	558	10	1981	1981	NUM
inlawrev-2695	558	11	)	)	PUNCT
inlawrev-2695	558	12	.	.	PUNCT
inlawrev-2695	559	1	see	see	VERB
inlawrev-2695	559	2	supra	supra	PROPN
inlawrev-2695	559	3	note	note	PROPN
inlawrev-2695	559	4	43	43	NUM
inlawrev-2695	559	5	.	.	PUNCT
inlawrev-2695	560	1	144before	144before	PROPN
inlawrev-2695	560	2	july	july	PROPN
inlawrev-2695	560	3	24	24	NUM
inlawrev-2695	560	4	,	,	PUNCT
inlawrev-2695	560	5	1975	1975	NUM
inlawrev-2695	560	6	,	,	PUNCT
inlawrev-2695	560	7	the	the	DET
inlawrev-2695	560	8	test	test	NOUN
inlawrev-2695	560	9	rate	rate	NOUN
inlawrev-2695	560	10	was	be	AUX
inlawrev-2695	560	11	4	4	NUM
inlawrev-2695	560	12	%	%	NOUN
inlawrev-2695	560	13	per	per	ADP
inlawrev-2695	560	14	annum	annum	X
inlawrev-2695	560	15	simple	simple	ADJ
inlawrev-2695	560	16	interest	interest	NOUN
inlawrev-2695	560	17	,	,	PUNCT
inlawrev-2695	560	18	and	and	CCONJ
inlawrev-2695	560	19	the	the	DET
inlawrev-2695	560	20	imputed	impute	VERB
inlawrev-2695	560	21	rate	rate	NOUN
inlawrev-2695	560	22	was	be	AUX
inlawrev-2695	560	23	5	5	NUM
inlawrev-2695	560	24	%	%	NOUN
inlawrev-2695	560	25	per	per	ADP
inlawrev-2695	560	26	annum	annum	X
inlawrev-2695	560	27	compounded	compound	VERB
inlawrev-2695	560	28	semiannually	semiannually	ADV
inlawrev-2695	560	29	.	.	PUNCT
inlawrev-2695	561	1	treas	trea	NOUN
inlawrev-2695	561	2	.	.	PUNCT
inlawrev-2695	562	1	reg	reg	PROPN
inlawrev-2695	562	2	.	.	PUNCT
inlawrev-2695	563	1	§	§	PROPN
inlawrev-2695	563	2	1.483	1.483	NUM
inlawrev-2695	563	3	-	-	PUNCT
inlawrev-2695	563	4	l(d)(l)(ii)(a	l(d)(l)(ii)(a	NOUN
inlawrev-2695	563	5	)	)	PUNCT
inlawrev-2695	563	6	(	(	PUNCT
inlawrev-2695	563	7	t.d	t.d	PROPN
inlawrev-2695	563	8	.	.	NOUN
inlawrev-2695	563	9	6873	6873	NUM
inlawrev-2695	563	10	,	,	PUNCT
inlawrev-2695	563	11	1966	1966	NUM
inlawrev-2695	563	12	-	-	SYM
inlawrev-2695	563	13	1	1	NUM
inlawrev-2695	563	14	c.b	c.b	PROPN
inlawrev-2695	563	15	.	.	PROPN
inlawrev-2695	563	16	101	101	NUM
inlawrev-2695	563	17	)	)	PUNCT
inlawrev-2695	563	18	;	;	PUNCT
inlawrev-2695	564	1	treas	treas	PROPN
inlawrev-2695	564	2	.	.	PUNCT
inlawrev-2695	565	1	reg	reg	PROPN
inlawrev-2695	565	2	.	.	PUNCT
inlawrev-2695	566	1	§	§	PROPN
inlawrev-2695	566	2	1.483	1.483	NUM
inlawrev-2695	566	3	-	-	PUNCT
inlawrev-2695	566	4	l(c)(2)(ii)(a	l(c)(2)(ii)(a	NOUN
inlawrev-2695	566	5	)	)	PUNCT
inlawrev-2695	566	6	(	(	PUNCT
inlawrev-2695	566	7	t.d	t.d	PROPN
inlawrev-2695	566	8	.	.	NOUN
inlawrev-2695	566	9	6873	6873	NUM
inlawrev-2695	566	10	,	,	PUNCT
inlawrev-2695	566	11	1966	1966	NUM
inlawrev-2695	566	12	-	-	SYM
inlawrev-2695	566	13	1	1	NUM
inlawrev-2695	566	14	c.b	c.b	PROPN
inlawrev-2695	566	15	.	.	PROPN
inlawrev-2695	566	16	101	101	NUM
inlawrev-2695	566	17	)	)	PUNCT
inlawrev-2695	566	18	.	.	PUNCT
inlawrev-2695	567	1	from	from	ADP
inlawrev-2695	567	2	july	july	PROPN
inlawrev-2695	567	3	23	23	NUM
inlawrev-2695	567	4	,	,	PUNCT
inlawrev-2695	567	5	1975	1975	NUM
inlawrev-2695	567	6	to	to	ADP
inlawrev-2695	567	7	july	july	PROPN
inlawrev-2695	567	8	1	1	NUM
inlawrev-2695	567	9	,	,	PUNCT
inlawrev-2695	567	10	1981	1981	NUM
inlawrev-2695	567	11	,	,	PUNCT
inlawrev-2695	567	12	the	the	DET
inlawrev-2695	567	13	test	test	NOUN
inlawrev-2695	567	14	rate	rate	NOUN
inlawrev-2695	567	15	was	be	AUX
inlawrev-2695	567	16	6	6	NUM
inlawrev-2695	567	17	%	%	NOUN
inlawrev-2695	567	18	simple	simple	ADJ
inlawrev-2695	567	19	interest	interest	NOUN
inlawrev-2695	567	20	,	,	PUNCT
inlawrev-2695	567	21	and	and	CCONJ
inlawrev-2695	567	22	the	the	DET
inlawrev-2695	567	23	imputed	impute	VERB
inlawrev-2695	567	24	rate	rate	NOUN
inlawrev-2695	567	25	was	be	AUX
inlawrev-2695	567	26	7	7	NUM
inlawrev-2695	567	27	%	%	NOUN
inlawrev-2695	567	28	compounded	compound	VERB
inlawrev-2695	567	29	semiannually	semiannually	ADV
inlawrev-2695	567	30	.	.	PUNCT
inlawrev-2695	568	1	treas	trea	NOUN
inlawrev-2695	568	2	.	.	PUNCT
inlawrev-2695	569	1	reg	reg	PROPN
inlawrev-2695	569	2	.	.	PUNCT
inlawrev-2695	570	1	§	§	PROPN
inlawrev-2695	570	2	1.483	1.483	NUM
inlawrev-2695	570	3	-	-	PUNCT
inlawrev-2695	570	4	l(d)(l)(ii)(b	l(d)(l)(ii)(b	NUM
inlawrev-2695	570	5	)	)	PUNCT
inlawrev-2695	570	6	(	(	PUNCT
inlawrev-2695	570	7	as	as	SCONJ
inlawrev-2695	570	8	amended	amend	VERB
inlawrev-2695	570	9	by	by	ADP
inlawrev-2695	570	10	t.d	t.d	NOUN
inlawrev-2695	570	11	.	.	PROPN
inlawrev-2695	570	12	7394	7394	NUM
inlawrev-2695	570	13	,	,	PUNCT
inlawrev-2695	570	14	1976	1976	NUM
inlawrev-2695	570	15	-	-	SYM
inlawrev-2695	570	16	1	1	NUM
inlawrev-2695	570	17	c.b	c.b	PROPN
inlawrev-2695	570	18	.	.	PROPN
inlawrev-2695	570	19	135	135	NUM
inlawrev-2695	570	20	)	)	PUNCT
inlawrev-2695	570	21	;	;	PUNCT
inlawrev-2695	571	1	treas	treas	PROPN
inlawrev-2695	571	2	.	.	PUNCT
inlawrev-2695	572	1	reg	reg	PROPN
inlawrev-2695	572	2	.	.	PUNCT
inlawrev-2695	573	1	§	§	PROPN
inlawrev-2695	573	2	1.483	1.483	NUM
inlawrev-2695	573	3	-	-	PUNCT
inlawrev-2695	573	4	l(c)(2)(ii)(b	l(c)(2)(ii)(b	NOUN
inlawrev-2695	573	5	)	)	PUNCT
inlawrev-2695	573	6	(	(	PUNCT
inlawrev-2695	573	7	as	as	SCONJ
inlawrev-2695	573	8	amended	amend	VERB
inlawrev-2695	573	9	by	by	ADP
inlawrev-2695	573	10	t.d	t.d	NOUN
inlawrev-2695	573	11	.	.	PROPN
inlawrev-2695	573	12	7394	7394	NUM
inlawrev-2695	573	13	,	,	PUNCT
inlawrev-2695	573	14	1976	1976	NUM
inlawrev-2695	573	15	-	-	SYM
inlawrev-2695	573	16	1	1	NUM
inlawrev-2695	573	17	c.b	c.b	PROPN
inlawrev-2695	573	18	.	.	PROPN
inlawrev-2695	573	19	135	135	NUM
inlawrev-2695	573	20	)	)	PUNCT
inlawrev-2695	573	21	.	.	PUNCT
inlawrev-2695	574	1	after	after	ADP
inlawrev-2695	574	2	july	july	PROPN
inlawrev-2695	574	3	1	1	NUM
inlawrev-2695	574	4	,	,	PUNCT
inlawrev-2695	574	5	1981	1981	NUM
inlawrev-2695	574	6	,	,	PUNCT
inlawrev-2695	574	7	the	the	DET
inlawrev-2695	574	8	test	test	NOUN
inlawrev-2695	574	9	rate	rate	NOUN
inlawrev-2695	574	10	under	under	ADP
inlawrev-2695	574	11	section	section	NOUN
inlawrev-2695	574	12	483	483	NUM
inlawrev-2695	574	13	was	be	AUX
inlawrev-2695	574	14	9	9	NUM
inlawrev-2695	574	15	%	%	NOUN
inlawrev-2695	574	16	simple	simple	ADJ
inlawrev-2695	574	17	interest	interest	NOUN
inlawrev-2695	574	18	,	,	PUNCT
inlawrev-2695	574	19	and	and	CCONJ
inlawrev-2695	574	20	the	the	DET
inlawrev-2695	574	21	imputed	impute	VERB
inlawrev-2695	574	22	rate	rate	NOUN
inlawrev-2695	574	23	was	be	AUX
inlawrev-2695	574	24	10	10	NUM
inlawrev-2695	574	25	%	%	NOUN
inlawrev-2695	574	26	compounded	compound	VERB
inlawrev-2695	574	27	semiannually	semiannually	ADV
inlawrev-2695	574	28	.	.	PUNCT
inlawrev-2695	575	1	treas	trea	NOUN
inlawrev-2695	575	2	.	.	PUNCT
inlawrev-2695	576	1	reg	reg	PROPN
inlawrev-2695	576	2	.	.	PUNCT
inlawrev-2695	577	1	§	§	PROPN
inlawrev-2695	577	2	1.483	1.483	NUM
inlawrev-2695	577	3	-	-	PUNCT
inlawrev-2695	577	4	l(d)(l)(ii)(c	l(d)(l)(ii)(c	NOUN
inlawrev-2695	577	5	)	)	PUNCT
inlawrev-2695	577	6	(	(	PUNCT
inlawrev-2695	577	7	as	as	SCONJ
inlawrev-2695	577	8	amended	amend	VERB
inlawrev-2695	577	9	by	by	ADP
inlawrev-2695	577	10	t.d	t.d	PROPN
inlawrev-2695	577	11	.	.	PROPN
inlawrev-2695	577	12	7781	7781	NUM
inlawrev-2695	577	13	,	,	PUNCT
inlawrev-2695	577	14	1981	1981	NUM
inlawrev-2695	577	15	-	-	SYM
inlawrev-2695	577	16	2	2	NUM
inlawrev-2695	577	17	c.b	c.b	PROPN
inlawrev-2695	577	18	.	.	PROPN
inlawrev-2695	577	19	123	123	NUM
inlawrev-2695	577	20	)	)	PUNCT
inlawrev-2695	577	21	;	;	PUNCT
inlawrev-2695	578	1	treas	treas	PROPN
inlawrev-2695	578	2	.	.	PUNCT
inlawrev-2695	579	1	reg	reg	PROPN
inlawrev-2695	579	2	.	.	PUNCT
inlawrev-2695	580	1	§	§	PROPN
inlawrev-2695	580	2	1.483l(c)(2)(ii)(c	1.483l(c)(2)(ii)(c	NUM
inlawrev-2695	580	3	)	)	PUNCT
inlawrev-2695	580	4	(	(	PUNCT
inlawrev-2695	580	5	as	as	SCONJ
inlawrev-2695	580	6	amended	amend	VERB
inlawrev-2695	580	7	by	by	ADP
inlawrev-2695	580	8	t.d	t.d	PROPN
inlawrev-2695	580	9	.	.	PROPN
inlawrev-2695	580	10	7781	7781	NUM
inlawrev-2695	580	11	,	,	PUNCT
inlawrev-2695	580	12	1981	1981	NUM
inlawrev-2695	580	13	-	-	SYM
inlawrev-2695	580	14	2	2	NUM
inlawrev-2695	580	15	c.b	c.b	PROPN
inlawrev-2695	580	16	.	.	PROPN
inlawrev-2695	580	17	122	122	NUM
inlawrev-2695	580	18	)	)	PUNCT
inlawrev-2695	580	19	.	.	PUNCT
inlawrev-2695	581	1	,	,	PUNCT
inlawrev-2695	581	2	45treas	45treas	X
inlawrev-2695	581	3	.	.	PUNCT
inlawrev-2695	582	1	reg	reg	PROPN
inlawrev-2695	582	2	.	.	PUNCT
inlawrev-2695	583	1	§	§	PROPN
inlawrev-2695	583	2	1.483	1.483	NUM
inlawrev-2695	583	3	-	-	PUNCT
inlawrev-2695	583	4	l(d)(l)(ii)(b	l(d)(l)(ii)(b	NUM
inlawrev-2695	583	5	)	)	PUNCT
inlawrev-2695	583	6	(	(	PUNCT
inlawrev-2695	583	7	as	as	SCONJ
inlawrev-2695	583	8	amended	amend	VERB
inlawrev-2695	583	9	by	by	ADP
inlawrev-2695	583	10	t.d	t.d	NOUN
inlawrev-2695	583	11	.	.	PROPN
inlawrev-2695	583	12	7394	7394	NUM
inlawrev-2695	583	13	,	,	PUNCT
inlawrev-2695	583	14	1976	1976	NUM
inlawrev-2695	583	15	-	-	SYM
inlawrev-2695	583	16	1	1	NUM
inlawrev-2695	583	17	c.b	c.b	PROPN
inlawrev-2695	583	18	.	.	PROPN
inlawrev-2695	583	19	135	135	NUM
inlawrev-2695	583	20	)	)	PUNCT
inlawrev-2695	583	21	.	.	PUNCT
inlawrev-2695	584	1	1987	1987	NUM
inlawrev-2695	584	2	]	]	PUNCT
inlawrev-2695	584	3	gift	gift	NOUN
inlawrev-2695	584	4	tax	tax	NOUN
inlawrev-2695	584	5	trap	trap	NOUN
inlawrev-2695	584	6	697	697	NUM
inlawrev-2695	584	7	and	and	CCONJ
inlawrev-2695	584	8	the	the	DET
inlawrev-2695	584	9	market	market	NOUN
inlawrev-2695	584	10	interest	interest	NOUN
inlawrev-2695	584	11	rate	rate	NOUN
inlawrev-2695	584	12	was	be	AUX
inlawrev-2695	584	13	into	into	ADP
inlawrev-2695	584	14	the	the	DET
inlawrev-2695	584	15	double	double	ADJ
inlawrev-2695	584	16	digits	digit	NOUN
inlawrev-2695	584	17	;	;	PUNCT
inlawrev-2695	584	18	146	146	NUM
inlawrev-2695	584	19	there	there	PRON
inlawrev-2695	584	20	was	be	VERB
inlawrev-2695	584	21	a	a	DET
inlawrev-2695	584	22	wide	wide	ADJ
inlawrev-2695	584	23	margin	margin	NOUN
inlawrev-2695	584	24	between	between	ADP
inlawrev-2695	584	25	the	the	DET
inlawrev-2695	584	26	section	section	NOUN
inlawrev-2695	584	27	483	483	NUM
inlawrev-2695	584	28	and	and	CCONJ
inlawrev-2695	584	29	market	market	NOUN
inlawrev-2695	584	30	rate	rate	NOUN
inlawrev-2695	584	31	.	.	PUNCT
inlawrev-2695	585	1	in	in	ADP
inlawrev-2695	585	2	enacting	enact	VERB
inlawrev-2695	585	3	section	section	NOUN
inlawrev-2695	585	4	483	483	NUM
inlawrev-2695	585	5	,	,	PUNCT
inlawrev-2695	585	6	congress	congress	PROPN
inlawrev-2695	585	7	stated	state	VERB
inlawrev-2695	585	8	that	that	SCONJ
inlawrev-2695	585	9	"	"	PUNCT
inlawrev-2695	585	10	[	[	X
inlawrev-2695	585	11	i]t	i]t	PROPN
inlawrev-2695	585	12	is	be	AUX
inlawrev-2695	585	13	anticipated	anticipate	VERB
inlawrev-2695	585	14	that	that	SCONJ
inlawrev-2695	585	15	any	any	DET
inlawrev-2695	585	16	rate	rate	NOUN
inlawrev-2695	585	17	specified	specify	VERB
inlawrev-2695	585	18	by	by	ADP
inlawrev-2695	585	19	the	the	DET
inlawrev-2695	585	20	secretary	secretary	PROPN
inlawrev-2695	585	21	of	of	ADP
inlawrev-2695	585	22	the	the	DET
inlawrev-2695	585	23	treasury	treasury	PROPN
inlawrev-2695	585	24	or	or	CCONJ
inlawrev-2695	585	25	his	his	PRON
inlawrev-2695	585	26	delegate	delegate	NOUN
inlawrev-2695	585	27	will	will	AUX
inlawrev-2695	585	28	reflect	reflect	VERB
inlawrev-2695	585	29	the	the	DET
inlawrev-2695	585	30	going	go	VERB
inlawrev-2695	585	31	rate	rate	NOUN
inlawrev-2695	585	32	of	of	ADP
inlawrev-2695	585	33	interest	interest	NOUN
inlawrev-2695	585	34	and	and	CCONJ
inlawrev-2695	585	35	will	will	AUX
inlawrev-2695	585	36	not	not	PART
inlawrev-2695	585	37	be	be	AUX
inlawrev-2695	585	38	higher	high	ADJ
inlawrev-2695	585	39	than	than	ADP
inlawrev-2695	585	40	the	the	DET
inlawrev-2695	585	41	rate	rate	NOUN
inlawrev-2695	585	42	at	at	ADP
inlawrev-2695	585	43	which	which	PRON
inlawrev-2695	585	44	a	a	DET
inlawrev-2695	585	45	person	person	NOUN
inlawrev-2695	585	46	.	.	PUNCT
inlawrev-2695	585	47	.	.	PUNCT
inlawrev-2695	586	1	.	.	PUNCT
inlawrev-2695	587	1	could	could	AUX
inlawrev-2695	587	2	be	be	AUX
inlawrev-2695	587	3	expected	expect	VERB
inlawrev-2695	587	4	to	to	PART
inlawrev-2695	587	5	borrow	borrow	VERB
inlawrev-2695	587	6	money	money	NOUN
inlawrev-2695	587	7	from	from	ADP
inlawrev-2695	587	8	a	a	DET
inlawrev-2695	587	9	bank	bank	NOUN
inlawrev-2695	587	10	.	.	PUNCT
inlawrev-2695	587	11	"	"	PUNCT
inlawrev-2695	588	1	147	147	NUM
inlawrev-2695	588	2	congress	congress	PROPN
inlawrev-2695	588	3	then	then	ADV
inlawrev-2695	588	4	stated	state	VERB
inlawrev-2695	588	5	that	that	SCONJ
inlawrev-2695	588	6	a	a	DET
inlawrev-2695	588	7	rate	rate	NOUN
inlawrev-2695	588	8	of	of	ADP
inlawrev-2695	588	9	five	five	NUM
inlawrev-2695	588	10	percent	percent	NOUN
inlawrev-2695	588	11	was	be	AUX
inlawrev-2695	588	12	appropriate	appropriate	ADJ
inlawrev-2695	588	13	at	at	ADP
inlawrev-2695	588	14	that	that	DET
inlawrev-2695	588	15	time—1964	time—1964	NOUN
inlawrev-2695	588	16	.	.	PUNCT
inlawrev-2695	589	1	148	148	NUM
inlawrev-2695	589	2	congress	congress	NOUN
inlawrev-2695	589	3	seemed	seem	VERB
inlawrev-2695	589	4	more	more	ADV
inlawrev-2695	589	5	concerned	concerned	ADJ
inlawrev-2695	589	6	about	about	ADP
inlawrev-2695	589	7	the	the	DET
inlawrev-2695	589	8	section	section	NOUN
inlawrev-2695	589	9	483	483	NUM
inlawrev-2695	589	10	interest	interest	NOUN
inlawrev-2695	589	11	rate	rate	NOUN
inlawrev-2695	589	12	specified	specify	VERB
inlawrev-2695	589	13	by	by	ADP
inlawrev-2695	589	14	the	the	DET
inlawrev-2695	589	15	secretary	secretary	NOUN
inlawrev-2695	589	16	being	be	AUX
inlawrev-2695	589	17	too	too	ADV
inlawrev-2695	589	18	high	high	ADJ
inlawrev-2695	589	19	than	than	SCONJ
inlawrev-2695	589	20	it	it	PRON
inlawrev-2695	589	21	did	do	VERB
inlawrev-2695	589	22	about	about	ADP
inlawrev-2695	589	23	the	the	DET
inlawrev-2695	589	24	rate	rate	NOUN
inlawrev-2695	589	25	being	be	AUX
inlawrev-2695	589	26	too	too	ADV
inlawrev-2695	589	27	low	low	ADJ
inlawrev-2695	589	28	.	.	PUNCT
inlawrev-2695	590	1	there	there	PRON
inlawrev-2695	590	2	would	would	AUX
inlawrev-2695	590	3	be	be	AUX
inlawrev-2695	590	4	no	no	DET
inlawrev-2695	590	5	gift	gift	NOUN
inlawrev-2695	590	6	tax	tax	NOUN
inlawrev-2695	590	7	quandary	quandary	NOUN
inlawrev-2695	590	8	if	if	SCONJ
inlawrev-2695	590	9	the	the	DET
inlawrev-2695	590	10	secretary	secretary	NOUN
inlawrev-2695	590	11	had	have	AUX
inlawrev-2695	590	12	kept	keep	VERB
inlawrev-2695	590	13	interest	interest	NOUN
inlawrev-2695	590	14	rates	rate	NOUN
inlawrev-2695	590	15	under	under	ADP
inlawrev-2695	590	16	section	section	NOUN
inlawrev-2695	590	17	483	483	NUM
inlawrev-2695	590	18	at	at	ADP
inlawrev-2695	590	19	the	the	DET
inlawrev-2695	590	20	"	"	PUNCT
inlawrev-2695	590	21	going	go	VERB
inlawrev-2695	590	22	"	"	PUNCT
inlawrev-2695	590	23	rate	rate	NOUN
inlawrev-2695	590	24	of	of	ADP
inlawrev-2695	590	25	interest	interest	NOUN
inlawrev-2695	590	26	.	.	PUNCT
inlawrev-2695	591	1	in	in	ADP
inlawrev-2695	591	2	other	other	ADJ
inlawrev-2695	591	3	words	word	NOUN
inlawrev-2695	591	4	,	,	PUNCT
inlawrev-2695	591	5	there	there	PRON
inlawrev-2695	591	6	would	would	AUX
inlawrev-2695	591	7	be	be	AUX
inlawrev-2695	591	8	no	no	DET
inlawrev-2695	591	9	controversy	controversy	NOUN
inlawrev-2695	591	10	if	if	SCONJ
inlawrev-2695	591	11	the	the	DET
inlawrev-2695	591	12	section	section	NOUN
inlawrev-2695	591	13	483	483	NUM
inlawrev-2695	591	14	rate	rate	NOUN
inlawrev-2695	591	15	and	and	CCONJ
inlawrev-2695	591	16	the	the	DET
inlawrev-2695	591	17	market	market	NOUN
inlawrev-2695	591	18	rate	rate	NOUN
inlawrev-2695	591	19	of	of	ADP
inlawrev-2695	591	20	interest	interest	NOUN
inlawrev-2695	591	21	were	be	AUX
inlawrev-2695	591	22	the	the	DET
inlawrev-2695	591	23	same	same	ADJ
inlawrev-2695	591	24	.	.	PUNCT
inlawrev-2695	592	1	five	five	NUM
inlawrev-2695	592	2	percent	percent	NOUN
inlawrev-2695	592	3	may	may	AUX
inlawrev-2695	592	4	have	have	AUX
inlawrev-2695	592	5	been	be	AUX
inlawrev-2695	592	6	an	an	DET
inlawrev-2695	592	7	appropriate	appropriate	ADJ
inlawrev-2695	592	8	rate	rate	NOUN
inlawrev-2695	592	9	in	in	ADP
inlawrev-2695	592	10	1964	1964	NUM
inlawrev-2695	592	11	,	,	PUNCT
inlawrev-2695	592	12	but	but	CCONJ
inlawrev-2695	592	13	the	the	DET
inlawrev-2695	592	14	test	test	NOUN
inlawrev-2695	592	15	and	and	CCONJ
inlawrev-2695	592	16	imputed	impute	VERB
inlawrev-2695	592	17	rates	rate	NOUN
inlawrev-2695	592	18	of	of	ADP
inlawrev-2695	592	19	six	six	NUM
inlawrev-2695	592	20	and	and	CCONJ
inlawrev-2695	592	21	seven	seven	NUM
inlawrev-2695	592	22	percent	percent	NOUN
inlawrev-2695	592	23	certainly	certainly	ADV
inlawrev-2695	592	24	did	do	AUX
inlawrev-2695	592	25	not	not	PART
inlawrev-2695	592	26	"	"	PUNCT
inlawrev-2695	592	27	reflect	reflect	VERB
inlawrev-2695	592	28	the	the	DET
inlawrev-2695	592	29	going	go	VERB
inlawrev-2695	592	30	rate	rate	NOUN
inlawrev-2695	592	31	of	of	ADP
inlawrev-2695	592	32	interest	interest	NOUN
inlawrev-2695	592	33	"	"	PUNCT
inlawrev-2695	592	34	in	in	ADP
inlawrev-2695	592	35	1981	1981	NUM
inlawrev-2695	592	36	.	.	PUNCT
inlawrev-2695	593	1	in	in	ADP
inlawrev-2695	593	2	discussing	discuss	VERB
inlawrev-2695	593	3	the	the	DET
inlawrev-2695	593	4	economic	economic	ADJ
inlawrev-2695	593	5	recovery	recovery	NOUN
inlawrev-2695	593	6	tax	tax	NOUN
inlawrev-2695	593	7	act	act	NOUN
inlawrev-2695	593	8	(	(	PUNCT
inlawrev-2695	593	9	erta)149	erta)149	NUM
inlawrev-2695	593	10	amendments	amendment	NOUN
inlawrev-2695	593	11	to	to	PART
inlawrev-2695	593	12	section	section	VERB
inlawrev-2695	593	13	483	483	NUM
inlawrev-2695	593	14	,	,	PUNCT
inlawrev-2695	593	15	senator	senator	NOUN
inlawrev-2695	593	16	melcher	melcher	NOUN
inlawrev-2695	593	17	,	,	PUNCT
inlawrev-2695	593	18	sponsor	sponsor	NOUN
inlawrev-2695	593	19	of	of	ADP
inlawrev-2695	593	20	one	one	NUM
inlawrev-2695	593	21	of	of	ADP
inlawrev-2695	593	22	the	the	DET
inlawrev-2695	593	23	amendments	amendment	NOUN
inlawrev-2695	593	24	,	,	PUNCT
inlawrev-2695	593	25	stated	state	VERB
inlawrev-2695	593	26	:	:	PUNCT
inlawrev-2695	593	27	[	[	X
inlawrev-2695	593	28	t]his	t]his	ADP
inlawrev-2695	593	29	amendment	amendment	NOUN
inlawrev-2695	593	30	deals	deal	VERB
inlawrev-2695	593	31	with	with	ADP
inlawrev-2695	593	32	imputed	impute	VERB
inlawrev-2695	593	33	interest	interest	NOUN
inlawrev-2695	593	34	rates	rate	NOUN
inlawrev-2695	593	35	,	,	PUNCT
inlawrev-2695	593	36	which	which	PRON
inlawrev-2695	593	37	is	be	AUX
inlawrev-2695	593	38	a	a	DET
inlawrev-2695	593	39	term	term	NOUN
inlawrev-2695	593	40	that	that	PRON
inlawrev-2695	593	41	the	the	DET
inlawrev-2695	593	42	irs	irs	PROPN
inlawrev-2695	593	43	uses	use	VERB
inlawrev-2695	593	44	when	when	SCONJ
inlawrev-2695	593	45	they	they	PRON
inlawrev-2695	593	46	wish	wish	VERB
inlawrev-2695	593	47	to	to	PART
inlawrev-2695	593	48	make	make	VERB
inlawrev-2695	593	49	certain	certain	ADJ
inlawrev-2695	593	50	,	,	PUNCT
inlawrev-2695	593	51	under	under	ADP
inlawrev-2695	593	52	section	section	NOUN
inlawrev-2695	593	53	483	483	NUM
inlawrev-2695	593	54	of	of	ADP
inlawrev-2695	593	55	the	the	DET
inlawrev-2695	593	56	codes	code	NOUN
inlawrev-2695	593	57	,	,	PUNCT
inlawrev-2695	593	58	that	that	SCONJ
inlawrev-2695	593	59	there	there	PRON
inlawrev-2695	593	60	will	will	AUX
inlawrev-2695	593	61	be	be	AUX
inlawrev-2695	593	62	a	a	DET
inlawrev-2695	593	63	proper	proper	ADJ
inlawrev-2695	593	64	interest	interest	NOUN
inlawrev-2695	593	65	rate	rate	NOUN
inlawrev-2695	593	66	on	on	ADP
inlawrev-2695	593	67	the	the	DET
inlawrev-2695	593	68	sale	sale	NOUN
inlawrev-2695	593	69	of	of	ADP
inlawrev-2695	593	70	realty	realty	NOUN
inlawrev-2695	593	71	.	.	PUNCT
inlawrev-2695	594	1	by	by	ADP
inlawrev-2695	594	2	"	"	PUNCT
inlawrev-2695	594	3	proper	proper	ADJ
inlawrev-2695	594	4	"	"	PUNCT
inlawrev-2695	594	5	i	i	PRON
inlawrev-2695	594	6	mean	mean	VERB
inlawrev-2695	594	7	an	an	DET
inlawrev-2695	594	8	interest	interest	NOUN
inlawrev-2695	594	9	rate	rate	NOUN
inlawrev-2695	594	10	that	that	PRON
inlawrev-2695	594	11	they	they	PRON
inlawrev-2695	594	12	think	think	VERB
inlawrev-2695	594	13	is	be	AUX
inlawrev-2695	594	14	realistic	realistic	ADJ
inlawrev-2695	594	15	.	.	PUNCT
inlawrev-2695	595	1	150	150	NUM
inlawrev-2695	595	2	because	because	SCONJ
inlawrev-2695	595	3	congress	congress	PROPN
inlawrev-2695	595	4	gave	give	VERB
inlawrev-2695	595	5	the	the	DET
inlawrev-2695	595	6	secretary	secretary	NOUN
inlawrev-2695	595	7	the	the	DET
inlawrev-2695	595	8	power	power	NOUN
inlawrev-2695	595	9	to	to	PART
inlawrev-2695	595	10	change	change	VERB
inlawrev-2695	595	11	the	the	DET
inlawrev-2695	595	12	interest	interest	NOUN
inlawrev-2695	595	13	rate	rate	NOUN
inlawrev-2695	595	14	under	under	ADP
inlawrev-2695	595	15	section	section	NOUN
inlawrev-2695	595	16	483	483	NUM
inlawrev-2695	595	17	to	to	PART
inlawrev-2695	595	18	keep	keep	VERB
inlawrev-2695	595	19	it	it	PRON
inlawrev-2695	595	20	"	"	PUNCT
inlawrev-2695	595	21	realistic	realistic	ADJ
inlawrev-2695	595	22	,	,	PUNCT
inlawrev-2695	595	23	"	"	PUNCT
inlawrev-2695	595	24	151	151	NUM
inlawrev-2695	595	25	one	one	NOUN
inlawrev-2695	595	26	can	can	AUX
inlawrev-2695	595	27	presume	presume	VERB
inlawrev-2695	595	28	that	that	SCONJ
inlawrev-2695	595	29	the	the	DET
inlawrev-2695	595	30	irs	irs	PROPN
inlawrev-2695	595	31	believed	believe	VERB
inlawrev-2695	595	32	that	that	SCONJ
inlawrev-2695	595	33	the	the	DET
inlawrev-2695	595	34	section	section	NOUN
inlawrev-2695	595	35	483	483	NUM
inlawrev-2695	595	36	rate	rate	NOUN
inlawrev-2695	595	37	was	be	AUX
inlawrev-2695	595	38	"	"	PUNCT
inlawrev-2695	595	39	realistic	realistic	ADJ
inlawrev-2695	595	40	"	"	PUNCT
inlawrev-2695	595	41	or	or	CCONJ
inlawrev-2695	595	42	else	else	ADV
inlawrev-2695	595	43	it	it	PRON
inlawrev-2695	595	44	would	would	AUX
inlawrev-2695	595	45	have	have	AUX
inlawrev-2695	595	46	changed	change	VERB
inlawrev-2695	595	47	it	it	PRON
inlawrev-2695	595	48	.	.	PUNCT
inlawrev-2695	596	1	by	by	ADP
inlawrev-2695	596	2	not	not	PART
inlawrev-2695	596	3	updating	update	VERB
inlawrev-2695	596	4	the	the	DET
inlawrev-2695	596	5	interest	interest	NOUN
inlawrev-2695	596	6	rate	rate	NOUN
inlawrev-2695	596	7	under	under	ADP
inlawrev-2695	596	8	section	section	NOUN
inlawrev-2695	596	9	483	483	NUM
inlawrev-2695	596	10	to	to	PART
inlawrev-2695	596	11	reflect	reflect	VERB
inlawrev-2695	596	12	the	the	DET
inlawrev-2695	596	13	market	market	NOUN
inlawrev-2695	596	14	rate	rate	NOUN
inlawrev-2695	596	15	of	of	ADP
inlawrev-2695	596	16	interest	interest	NOUN
inlawrev-2695	596	17	,	,	PUNCT
inlawrev-2695	596	18	it	it	PRON
inlawrev-2695	596	19	appeared	appear	VERB
inlawrev-2695	596	20	as	as	SCONJ
inlawrev-2695	596	21	though	though	SCONJ
inlawrev-2695	596	22	section	section	NOUN
inlawrev-2695	596	23	483	483	NUM
inlawrev-2695	596	24	were	be	AUX
inlawrev-2695	596	25	a	a	DET
inlawrev-2695	596	26	special	special	ADJ
inlawrev-2695	596	27	exception	exception	NOUN
inlawrev-2695	596	28	to	to	ADP
inlawrev-2695	596	29	the	the	DET
inlawrev-2695	596	30	requirement	requirement	NOUN
inlawrev-2695	596	31	of	of	ADP
inlawrev-2695	596	32	charging	charge	VERB
inlawrev-2695	596	33	the	the	DET
inlawrev-2695	596	34	market	market	NOUN
inlawrev-2695	596	35	rate	rate	NOUN
inlawrev-2695	596	36	of	of	ADP
inlawrev-2695	596	37	interest	interest	NOUN
inlawrev-2695	596	38	in	in	ADP
inlawrev-2695	596	39	order	order	NOUN
inlawrev-2695	596	40	to	to	PART
inlawrev-2695	596	41	avoid	avoid	VERB
inlawrev-2695	596	42	making	make	VERB
inlawrev-2695	596	43	a	a	DET
inlawrev-2695	596	44	taxable	taxable	ADJ
inlawrev-2695	596	45	gift	gift	NOUN
inlawrev-2695	596	46	.	.	PUNCT
inlawrev-2695	597	1	that	that	PRON
inlawrev-2695	597	2	is	be	AUX
inlawrev-2695	597	3	,	,	PUNCT
inlawrev-2695	597	4	it	it	PRON
inlawrev-2695	597	5	is	be	AUX
inlawrev-2695	597	6	easy	easy	ADJ
inlawrev-2695	597	7	to	to	PART
inlawrev-2695	597	8	see	see	VERB
inlawrev-2695	597	9	why	why	SCONJ
inlawrev-2695	597	10	taxpayers	taxpayer	NOUN
inlawrev-2695	597	11	could	could	AUX
inlawrev-2695	597	12	have	have	AUX
inlawrev-2695	597	13	thought	think	VERB
inlawrev-2695	597	14	that	that	SCONJ
inlawrev-2695	597	15	if	if	SCONJ
inlawrev-2695	597	16	a	a	DET
inlawrev-2695	597	17	transaction	transaction	NOUN
inlawrev-2695	597	18	fell	fall	VERB
inlawrev-2695	597	19	under	under	ADP
inlawrev-2695	597	20	section	section	NOUN
inlawrev-2695	597	21	483	483	NUM
inlawrev-2695	597	22	,	,	PUNCT
inlawrev-2695	597	23	then	then	ADV
inlawrev-2695	597	24	all	all	PRON
inlawrev-2695	597	25	they	they	PRON
inlawrev-2695	597	26	needed	need	VERB
inlawrev-2695	597	27	to	to	PART
inlawrev-2695	597	28	charge	charge	VERB
inlawrev-2695	597	29	was	be	AUX
inlawrev-2695	597	30	the	the	DET
inlawrev-2695	597	31	section	section	NOUN
inlawrev-2695	597	32	483	483	NUM
inlawrev-2695	597	33	rate	rate	NOUN
inlawrev-2695	597	34	,	,	PUNCT
inlawrev-2695	597	35	a	a	DET
inlawrev-2695	597	36	rate	rate	NOUN
inlawrev-2695	597	37	the	the	DET
inlawrev-2695	597	38	irs	irs	PROPN
inlawrev-2695	597	39	had	have	VERB
inlawrev-2695	597	40	the	the	DET
inlawrev-2695	597	41	power	power	NOUN
inlawrev-2695	597	42	to	to	ADP
inlawrev-2695	597	43	change152	change152	PROPN
inlawrev-2695	597	44	and	and	CCONJ
inlawrev-2695	597	45	a	a	DET
inlawrev-2695	597	46	rate	rate	NOUN
inlawrev-2695	597	47	congress	congress	PROPN
inlawrev-2695	597	48	had	have	AUX
inlawrev-2695	597	49	anticipated	anticipate	VERB
inlawrev-2695	597	50	would	would	AUX
inlawrev-2695	597	51	be	be	AUX
inlawrev-2695	597	52	"	"	PUNCT
inlawrev-2695	597	53	realistic	realistic	ADJ
inlawrev-2695	597	54	.	.	PUNCT
inlawrev-2695	597	55	"	"	PUNCT
inlawrev-2695	598	1	153	153	NUM
inlawrev-2695	598	2	because	because	SCONJ
inlawrev-2695	598	3	of	of	ADP
inlawrev-2695	598	4	the	the	DET
inlawrev-2695	598	5	variance	variance	NOUN
inlawrev-2695	598	6	between	between	ADP
inlawrev-2695	598	7	]	]	SYM
inlawrev-2695	598	8	46	46	NUM
inlawrev-2695	598	9	see	see	VERB
inlawrev-2695	598	10	,	,	PUNCT
inlawrev-2695	598	11	e.g.	e.g.	ADV
inlawrev-2695	598	12	,	,	PUNCT
inlawrev-2695	598	13	n.y	n.y	PROPN
inlawrev-2695	598	14	.	.	PROPN
inlawrev-2695	598	15	times	times	PROPN
inlawrev-2695	598	16	,	,	PUNCT
inlawrev-2695	598	17	june	june	PROPN
inlawrev-2695	598	18	2	2	NUM
inlawrev-2695	598	19	,	,	PUNCT
inlawrev-2695	598	20	1981	1981	NUM
inlawrev-2695	598	21	,	,	PUNCT
inlawrev-2695	598	22	at	at	ADP
inlawrev-2695	598	23	dll	dll	PROPN
inlawrev-2695	598	24	,	,	PUNCT
inlawrev-2695	598	25	col	col	PROPN
inlawrev-2695	598	26	.	.	PROPN
inlawrev-2695	598	27	6	6	NUM
inlawrev-2695	598	28	.	.	X
inlawrev-2695	599	1	i47h.r	i47h.r	PROPN
inlawrev-2695	599	2	.	.	PUNCT
inlawrev-2695	599	3	rep	rep	PROPN
inlawrev-2695	599	4	.	.	PROPN
inlawrev-2695	599	5	no	no	INTJ
inlawrev-2695	599	6	.	.	PUNCT
inlawrev-2695	600	1	749	749	NUM
inlawrev-2695	600	2	,	,	PUNCT
inlawrev-2695	600	3	supra	supra	PROPN
inlawrev-2695	600	4	note	note	NOUN
inlawrev-2695	600	5	4	4	NUM
inlawrev-2695	600	6	,	,	PUNCT
inlawrev-2695	600	7	at	at	ADP
inlawrev-2695	600	8	1381	1381	NUM
inlawrev-2695	600	9	;	;	PUNCT
inlawrev-2695	601	1	s.	s.	PROPN
inlawrev-2695	601	2	rep	rep	PROPN
inlawrev-2695	601	3	.	.	PROPN
inlawrev-2695	602	1	no	no	PROPN
inlawrev-2695	603	1	.	.	NOUN
inlawrev-2695	603	2	830	830	NUM
inlawrev-2695	603	3	,	,	PUNCT
inlawrev-2695	603	4	supra	supra	NOUN
inlawrev-2695	603	5	note	note	NOUN
inlawrev-2695	603	6	4	4	NUM
inlawrev-2695	603	7	,	,	PUNCT
inlawrev-2695	603	8	at	at	ADP
inlawrev-2695	603	9	1775	1775	NUM
inlawrev-2695	603	10	.	.	PUNCT
inlawrev-2695	604	1	i48h.r	i48h.r	NOUN
inlawrev-2695	604	2	.	.	PUNCT
inlawrev-2695	605	1	rep	rep	PROPN
inlawrev-2695	605	2	.	.	PROPN
inlawrev-2695	605	3	no	no	INTJ
inlawrev-2695	605	4	.	.	PUNCT
inlawrev-2695	606	1	749	749	NUM
inlawrev-2695	606	2	,	,	PUNCT
inlawrev-2695	606	3	supra	supra	PROPN
inlawrev-2695	606	4	note	note	NOUN
inlawrev-2695	606	5	4	4	NUM
inlawrev-2695	606	6	,	,	PUNCT
inlawrev-2695	606	7	at	at	ADP
inlawrev-2695	606	8	1381	1381	NUM
inlawrev-2695	606	9	;	;	PUNCT
inlawrev-2695	607	1	s.	s.	PROPN
inlawrev-2695	607	2	rep	rep	PROPN
inlawrev-2695	607	3	.	.	PROPN
inlawrev-2695	608	1	no	no	PROPN
inlawrev-2695	609	1	.	.	NOUN
inlawrev-2695	609	2	830	830	NUM
inlawrev-2695	609	3	,	,	PUNCT
inlawrev-2695	609	4	supra	supra	NOUN
inlawrev-2695	609	5	note	note	NOUN
inlawrev-2695	609	6	4	4	NUM
inlawrev-2695	609	7	,	,	PUNCT
inlawrev-2695	609	8	at	at	ADP
inlawrev-2695	609	9	1775	1775	NUM
inlawrev-2695	609	10	.	.	PUNCT
inlawrev-2695	610	1	l	l	NOUN
inlawrev-2695	611	1	*	*	PUNCT
inlawrev-2695	611	2	9see	9see	ADJ
inlawrev-2695	611	3	economic	economic	ADJ
inlawrev-2695	611	4	recovery	recovery	NOUN
inlawrev-2695	611	5	tax	tax	NOUN
inlawrev-2695	611	6	act	act	NOUN
inlawrev-2695	611	7	of	of	ADP
inlawrev-2695	611	8	1981	1981	NUM
inlawrev-2695	611	9	,	,	PUNCT
inlawrev-2695	611	10	pub	pub	NOUN
inlawrev-2695	611	11	.	.	PUNCT
inlawrev-2695	612	1	l.	l.	PROPN
inlawrev-2695	612	2	no	no	INTJ
inlawrev-2695	612	3	.	.	PROPN
inlawrev-2695	613	1	97	97	NUM
inlawrev-2695	613	2	-	-	SYM
inlawrev-2695	613	3	34	34	NUM
inlawrev-2695	613	4	,	,	PUNCT
inlawrev-2695	613	5	§	§	PROPN
inlawrev-2695	613	6	126	126	NUM
inlawrev-2695	613	7	,	,	PUNCT
inlawrev-2695	613	8	95	95	NUM
inlawrev-2695	613	9	stat	stat	NOUN
inlawrev-2695	613	10	.	.	PUNCT
inlawrev-2695	614	1	172	172	NUM
inlawrev-2695	614	2	,	,	PUNCT
inlawrev-2695	614	3	202	202	NUM
inlawrev-2695	614	4	.	.	PUNCT
inlawrev-2695	614	5	150	150	NUM
inlawrev-2695	614	6	127	127	NUM
inlawrev-2695	614	7	cong	cong	NOUN
inlawrev-2695	614	8	.	.	PUNCT
inlawrev-2695	615	1	rec	rec	PROPN
inlawrev-2695	615	2	.	.	PROPN
inlawrev-2695	616	1	17,805	17,805	NUM
inlawrev-2695	616	2	(	(	PUNCT
inlawrev-2695	616	3	1981	1981	NUM
inlawrev-2695	616	4	)	)	PUNCT
inlawrev-2695	616	5	.	.	PUNCT
inlawrev-2695	617	1	,	,	PUNCT
inlawrev-2695	617	2	5i	5i	NUM
inlawrev-2695	617	3	i.r.c	i.r.c	NOUN
inlawrev-2695	617	4	.	.	PUNCT
inlawrev-2695	618	1	§	§	PROPN
inlawrev-2695	618	2	483(b	483(b	PROPN
inlawrev-2695	618	3	)	)	PUNCT
inlawrev-2695	618	4	(	(	PUNCT
inlawrev-2695	618	5	1976	1976	NUM
inlawrev-2695	618	6	)	)	PUNCT
inlawrev-2695	618	7	.	.	PUNCT
inlawrev-2695	619	1	152	152	NUM
inlawrev-2695	619	2	/of	/of	NOUN
inlawrev-2695	619	3	.	.	PUNCT
inlawrev-2695	620	1	153	153	NUM
inlawrev-2695	620	2	127	127	NUM
inlawrev-2695	620	3	cong	cong	NOUN
inlawrev-2695	620	4	.	.	PUNCT
inlawrev-2695	621	1	rec	rec	PROPN
inlawrev-2695	621	2	.	.	PROPN
inlawrev-2695	622	1	17,805	17,805	NUM
inlawrev-2695	622	2	(	(	PUNCT
inlawrev-2695	622	3	1981	1981	NUM
inlawrev-2695	622	4	)	)	PUNCT
inlawrev-2695	622	5	.	.	PUNCT
inlawrev-2695	623	1	698	698	NUM
inlawrev-2695	623	2	indiana	indiana	PROPN
inlawrev-2695	623	3	la	la	PROPN
inlawrev-2695	623	4	w	w	PROPN
inlawrev-2695	623	5	review	review	PROPN
inlawrev-2695	623	6	[	[	X
inlawrev-2695	623	7	vol	vol	NOUN
inlawrev-2695	623	8	.	.	PUNCT
inlawrev-2695	623	9	20:679	20:679	NUM
inlawrev-2695	624	1	the	the	DET
inlawrev-2695	624	2	section	section	NOUN
inlawrev-2695	624	3	483	483	NUM
inlawrev-2695	624	4	rate	rate	NOUN
inlawrev-2695	624	5	of	of	ADP
inlawrev-2695	624	6	interest	interest	NOUN
inlawrev-2695	624	7	and	and	CCONJ
inlawrev-2695	624	8	the	the	DET
inlawrev-2695	624	9	market	market	NOUN
inlawrev-2695	624	10	rate	rate	NOUN
inlawrev-2695	624	11	of	of	ADP
inlawrev-2695	624	12	interest	interest	NOUN
inlawrev-2695	624	13	,	,	PUNCT
inlawrev-2695	624	14	a	a	DET
inlawrev-2695	624	15	"	"	PUNCT
inlawrev-2695	624	16	tax	tax	NOUN
inlawrev-2695	624	17	trap	trap	NOUN
inlawrev-2695	624	18	"	"	PUNCT
inlawrev-2695	624	19	was	be	AUX
inlawrev-2695	624	20	created	create	VERB
inlawrev-2695	624	21	for	for	ADP
inlawrev-2695	624	22	sellers	seller	NOUN
inlawrev-2695	624	23	in	in	ADP
inlawrev-2695	624	24	property	property	NOUN
inlawrev-2695	624	25	transactions	transaction	NOUN
inlawrev-2695	624	26	that	that	PRON
inlawrev-2695	624	27	fell	fall	VERB
inlawrev-2695	624	28	under	under	ADP
inlawrev-2695	624	29	section	section	NOUN
inlawrev-2695	624	30	483	483	NUM
inlawrev-2695	624	31	.	.	PUNCT
inlawrev-2695	625	1	that	that	PRON
inlawrev-2695	625	2	is	be	AUX
inlawrev-2695	625	3	,	,	PUNCT
inlawrev-2695	625	4	taxpayers	taxpayer	NOUN
inlawrev-2695	625	5	whose	whose	DET
inlawrev-2695	625	6	transactions	transaction	NOUN
inlawrev-2695	625	7	fell	fall	VERB
inlawrev-2695	625	8	under	under	ADP
inlawrev-2695	625	9	section	section	NOUN
inlawrev-2695	625	10	483	483	NUM
inlawrev-2695	625	11	could	could	AUX
inlawrev-2695	625	12	logically	logically	ADV
inlawrev-2695	625	13	rely	rely	VERB
inlawrev-2695	625	14	on	on	ADP
inlawrev-2695	625	15	the	the	DET
inlawrev-2695	625	16	section	section	NOUN
inlawrev-2695	625	17	483	483	NUM
inlawrev-2695	625	18	rate	rate	NOUN
inlawrev-2695	625	19	of	of	ADP
inlawrev-2695	625	20	interest	interest	NOUN
inlawrev-2695	625	21	as	as	ADP
inlawrev-2695	625	22	a	a	DET
inlawrev-2695	625	23	"	"	PUNCT
inlawrev-2695	625	24	safe	safe	ADJ
inlawrev-2695	625	25	-	-	PUNCT
inlawrev-2695	625	26	harbor	harbor	NOUN
inlawrev-2695	625	27	"	"	PUNCT
inlawrev-2695	625	28	rate	rate	NOUN
inlawrev-2695	625	29	for	for	ADP
inlawrev-2695	625	30	"	"	PUNCT
inlawrev-2695	625	31	all	all	DET
inlawrev-2695	625	32	purposes	purpose	NOUN
inlawrev-2695	625	33	of	of	ADP
inlawrev-2695	625	34	the	the	DET
inlawrev-2695	625	35	code	code	NOUN
inlawrev-2695	625	36	"	"	PUNCT
inlawrev-2695	625	37	and	and	CCONJ
inlawrev-2695	625	38	yet	yet	ADV
inlawrev-2695	625	39	later	later	ADV
inlawrev-2695	625	40	be	be	AUX
inlawrev-2695	625	41	told	tell	VERB
inlawrev-2695	625	42	that	that	SCONJ
inlawrev-2695	625	43	they	they	PRON
inlawrev-2695	625	44	should	should	AUX
inlawrev-2695	625	45	have	have	AUX
inlawrev-2695	625	46	used	use	VERB
inlawrev-2695	625	47	the	the	DET
inlawrev-2695	625	48	market	market	NOUN
inlawrev-2695	625	49	rate	rate	NOUN
inlawrev-2695	625	50	of	of	ADP
inlawrev-2695	625	51	interest	interest	NOUN
inlawrev-2695	625	52	instead	instead	ADV
inlawrev-2695	625	53	.	.	PUNCT
inlawrev-2695	626	1	2	2	X
inlawrev-2695	626	2	.	.	X
inlawrev-2695	626	3	after	after	SCONJ
inlawrev-2695	626	4	erta.—section	erta.—section	NOUN
inlawrev-2695	626	5	483	483	NUM
inlawrev-2695	626	6	was	be	AUX
inlawrev-2695	626	7	amended	amend	VERB
inlawrev-2695	626	8	by	by	ADP
inlawrev-2695	626	9	the	the	DET
inlawrev-2695	626	10	economic	economic	ADJ
inlawrev-2695	626	11	recovery	recovery	NOUN
inlawrev-2695	626	12	tax	tax	NOUN
inlawrev-2695	626	13	act	act	NOUN
inlawrev-2695	626	14	(	(	PUNCT
inlawrev-2695	626	15	erta	erta	NOUN
inlawrev-2695	626	16	)	)	PUNCT
inlawrev-2695	626	17	of	of	ADP
inlawrev-2695	626	18	1981	1981	NUM
inlawrev-2695	626	19	.	.	PUNCT
inlawrev-2695	627	1	154	154	NUM
inlawrev-2695	627	2	in	in	ADP
inlawrev-2695	627	3	1981	1981	NUM
inlawrev-2695	627	4	,	,	PUNCT
inlawrev-2695	627	5	congress	congress	PROPN
inlawrev-2695	627	6	,	,	PUNCT
inlawrev-2695	627	7	under	under	ADP
inlawrev-2695	627	8	erta	erta	NOUN
inlawrev-2695	627	9	,	,	PUNCT
inlawrev-2695	627	10	added	add	VERB
inlawrev-2695	627	11	subsection	subsection	NOUN
inlawrev-2695	627	12	(	(	PUNCT
inlawrev-2695	627	13	g	g	NOUN
inlawrev-2695	627	14	)	)	PUNCT
inlawrev-2695	628	1	[	[	X
inlawrev-2695	628	2	now	now	ADV
inlawrev-2695	628	3	(	(	PUNCT
inlawrev-2695	628	4	e	e	NOUN
inlawrev-2695	628	5	)	)	PUNCT
inlawrev-2695	628	6	]	]	PUNCT
inlawrev-2695	628	7	to	to	PART
inlawrev-2695	628	8	section	section	NOUN
inlawrev-2695	628	9	483	483	NUM
inlawrev-2695	628	10	.	.	PUNCT
inlawrev-2695	628	11	155	155	NUM
inlawrev-2695	628	12	section	section	NOUN
inlawrev-2695	628	13	483(g	483(g	PROPN
inlawrev-2695	628	14	)	)	PUNCT
inlawrev-2695	629	1	[	[	X
inlawrev-2695	629	2	now	now	ADV
inlawrev-2695	629	3	(	(	PUNCT
inlawrev-2695	629	4	e	e	NOUN
inlawrev-2695	629	5	)	)	PUNCT
inlawrev-2695	629	6	]	]	PUNCT
inlawrev-2695	629	7	limited	limit	VERB
inlawrev-2695	629	8	the	the	DET
inlawrev-2695	629	9	maximum	maximum	ADJ
inlawrev-2695	629	10	interest	interest	NOUN
inlawrev-2695	629	11	rate	rate	NOUN
inlawrev-2695	629	12	used	use	VERB
inlawrev-2695	629	13	in	in	ADP
inlawrev-2695	629	14	determining	determine	VERB
inlawrev-2695	629	15	total	total	ADJ
inlawrev-2695	629	16	unstated	unstated	ADJ
inlawrev-2695	629	17	interest	interest	NOUN
inlawrev-2695	629	18	to	to	ADP
inlawrev-2695	629	19	seven	seven	NUM
inlawrev-2695	629	20	percent	percent	NOUN
inlawrev-2695	629	21	compounded	compound	VERB
inlawrev-2695	629	22	semiannually	semiannually	ADV
inlawrev-2695	629	23	in	in	ADP
inlawrev-2695	629	24	the	the	DET
inlawrev-2695	629	25	case	case	NOUN
inlawrev-2695	629	26	of	of	ADP
inlawrev-2695	629	27	a	a	DET
inlawrev-2695	629	28	"	"	PUNCT
inlawrev-2695	629	29	qualified	qualified	ADJ
inlawrev-2695	629	30	sale	sale	NOUN
inlawrev-2695	629	31	.	.	PUNCT
inlawrev-2695	629	32	"	"	PUNCT
inlawrev-2695	630	1	156	156	NUM
inlawrev-2695	630	2	qualified	qualified	ADJ
inlawrev-2695	630	3	sale	sale	NOUN
inlawrev-2695	630	4	means	mean	VERB
inlawrev-2695	630	5	a	a	DET
inlawrev-2695	630	6	sale	sale	NOUN
inlawrev-2695	630	7	or	or	CCONJ
inlawrev-2695	630	8	exchange	exchange	NOUN
inlawrev-2695	630	9	of	of	ADP
inlawrev-2695	630	10	land	land	NOUN
inlawrev-2695	630	11	to	to	ADP
inlawrev-2695	630	12	a	a	DET
inlawrev-2695	630	13	family	family	NOUN
inlawrev-2695	630	14	member	member	NOUN
inlawrev-2695	630	15	.	.	PUNCT
inlawrev-2695	631	1	157	157	NUM
inlawrev-2695	631	2	the	the	DET
inlawrev-2695	631	3	section	section	NOUN
inlawrev-2695	631	4	483(g	483(g	PROPN
inlawrev-2695	631	5	)	)	PUNCT
inlawrev-2695	632	1	[	[	X
inlawrev-2695	632	2	now	now	ADV
inlawrev-2695	632	3	(	(	PUNCT
inlawrev-2695	632	4	e	e	NOUN
inlawrev-2695	632	5	)	)	PUNCT
inlawrev-2695	632	6	]	]	PUNCT
inlawrev-2695	632	7	rate	rate	NOUN
inlawrev-2695	632	8	does	do	AUX
inlawrev-2695	632	9	not	not	PART
inlawrev-2695	632	10	apply	apply	VERB
inlawrev-2695	632	11	to	to	ADP
inlawrev-2695	632	12	qualified	qualified	ADJ
inlawrev-2695	632	13	sales	sale	NOUN
inlawrev-2695	632	14	that	that	PRON
inlawrev-2695	632	15	exceed	exceed	VERB
inlawrev-2695	632	16	$	$	SYM
inlawrev-2695	632	17	500,000	500,000	NUM
inlawrev-2695	632	18	.	.	PUNCT
inlawrev-2695	632	19	158	158	NUM
inlawrev-2695	632	20	if	if	SCONJ
inlawrev-2695	632	21	the	the	DET
inlawrev-2695	632	22	$	$	SYM
inlawrev-2695	632	23	500,000	500,000	NUM
inlawrev-2695	632	24	limit	limit	NOUN
inlawrev-2695	632	25	is	be	AUX
inlawrev-2695	632	26	exceeded	exceed	VERB
inlawrev-2695	632	27	during	during	ADP
inlawrev-2695	632	28	the	the	DET
inlawrev-2695	632	29	calendar	calendar	NOUN
inlawrev-2695	632	30	year	year	NOUN
inlawrev-2695	632	31	,	,	PUNCT
inlawrev-2695	632	32	the	the	DET
inlawrev-2695	632	33	lower	low	ADJ
inlawrev-2695	632	34	rate	rate	NOUN
inlawrev-2695	632	35	is	be	AUX
inlawrev-2695	632	36	available	available	ADJ
inlawrev-2695	632	37	only	only	ADV
inlawrev-2695	632	38	as	as	ADP
inlawrev-2695	632	39	to	to	ADP
inlawrev-2695	632	40	the	the	DET
inlawrev-2695	632	41	first	first	ADJ
inlawrev-2695	632	42	sales	sale	NOUN
inlawrev-2695	632	43	or	or	CCONJ
inlawrev-2695	632	44	exchanges	exchange	NOUN
inlawrev-2695	632	45	up	up	ADP
inlawrev-2695	632	46	to	to	ADP
inlawrev-2695	632	47	that	that	DET
inlawrev-2695	632	48	limit	limit	NOUN
inlawrev-2695	632	49	.	.	PUNCT
inlawrev-2695	633	1	159	159	NUM
inlawrev-2695	633	2	the	the	DET
inlawrev-2695	633	3	senate	senate	PROPN
inlawrev-2695	633	4	amendment	amendment	NOUN
inlawrev-2695	633	5	provided	provide	VERB
inlawrev-2695	633	6	154economic	154economic	PROPN
inlawrev-2695	633	7	recovery	recovery	NOUN
inlawrev-2695	633	8	tax	tax	NOUN
inlawrev-2695	633	9	act	act	NOUN
inlawrev-2695	633	10	of	of	ADP
inlawrev-2695	633	11	1981	1981	NUM
inlawrev-2695	633	12	,	,	PUNCT
inlawrev-2695	633	13	pub	pub	NOUN
inlawrev-2695	633	14	.	.	PUNCT
inlawrev-2695	634	1	l.	l.	PROPN
inlawrev-2695	634	2	no	no	INTJ
inlawrev-2695	634	3	.	.	PROPN
inlawrev-2695	635	1	97	97	NUM
inlawrev-2695	635	2	-	-	SYM
inlawrev-2695	635	3	34	34	NUM
inlawrev-2695	635	4	,	,	PUNCT
inlawrev-2695	635	5	§	§	PROPN
inlawrev-2695	635	6	126	126	NUM
inlawrev-2695	635	7	,	,	PUNCT
inlawrev-2695	635	8	95	95	NUM
inlawrev-2695	635	9	stat	stat	NOUN
inlawrev-2695	635	10	.	.	PUNCT
inlawrev-2695	636	1	172	172	NUM
inlawrev-2695	636	2	,	,	PUNCT
inlawrev-2695	636	3	202	202	NUM
inlawrev-2695	636	4	;	;	PUNCT
inlawrev-2695	636	5	see	see	VERB
inlawrev-2695	636	6	also	also	ADV
inlawrev-2695	636	7	s.	s.	PROPN
inlawrev-2695	636	8	rep	rep	PROPN
inlawrev-2695	636	9	.	.	PROPN
inlawrev-2695	637	1	no	no	INTJ
inlawrev-2695	637	2	.	.	NOUN
inlawrev-2695	638	1	144	144	NUM
inlawrev-2695	638	2	,	,	PUNCT
inlawrev-2695	638	3	97th	97th	ADJ
inlawrev-2695	638	4	cong	cong	NOUN
inlawrev-2695	638	5	.	.	PUNCT
inlawrev-2695	638	6	,	,	PUNCT
inlawrev-2695	638	7	1st	1st	ADJ
inlawrev-2695	638	8	sess	sess	NOUN
inlawrev-2695	638	9	.	.	PUNCT
inlawrev-2695	639	1	1	1	NUM
inlawrev-2695	639	2	,	,	PUNCT
inlawrev-2695	639	3	reprinted	reprint	VERB
inlawrev-2695	639	4	in	in	ADP
inlawrev-2695	639	5	1981	1981	NUM
inlawrev-2695	639	6	u.s	u.s	PROPN
inlawrev-2695	639	7	.	.	PROPN
inlawrev-2695	639	8	code	code	PROPN
inlawrev-2695	639	9	cong	cong	PROPN
inlawrev-2695	639	10	.	.	PUNCT
inlawrev-2695	640	1	&	&	CCONJ
inlawrev-2695	641	1	admin	admin	PROPN
inlawrev-2695	641	2	.	.	PUNCT
inlawrev-2695	642	1	news	news	NOUN
inlawrev-2695	642	2	105	105	NUM
inlawrev-2695	642	3	.	.	PUNCT
inlawrev-2695	642	4	155i.r.c	155i.r.c	NOUN
inlawrev-2695	642	5	.	.	PUNCT
inlawrev-2695	643	1	§	§	PROPN
inlawrev-2695	643	2	483(g	483(g	PROPN
inlawrev-2695	643	3	)	)	PUNCT
inlawrev-2695	643	4	(	(	PUNCT
inlawrev-2695	643	5	1982	1982	NUM
inlawrev-2695	643	6	)	)	PUNCT
inlawrev-2695	643	7	,	,	PUNCT
inlawrev-2695	643	8	which	which	PRON
inlawrev-2695	643	9	provides	provide	VERB
inlawrev-2695	643	10	in	in	ADP
inlawrev-2695	643	11	relevant	relevant	ADJ
inlawrev-2695	643	12	part	part	NOUN
inlawrev-2695	643	13	:	:	PUNCT
inlawrev-2695	643	14	(	(	PUNCT
inlawrev-2695	643	15	g	g	NOUN
inlawrev-2695	643	16	)	)	PUNCT
inlawrev-2695	643	17	maximum	maximum	ADJ
inlawrev-2695	643	18	rate	rate	NOUN
inlawrev-2695	643	19	of	of	ADP
inlawrev-2695	643	20	interest	interest	NOUN
inlawrev-2695	643	21	on	on	ADP
inlawrev-2695	643	22	certain	certain	ADJ
inlawrev-2695	643	23	transfers	transfer	NOUN
inlawrev-2695	643	24	of	of	ADP
inlawrev-2695	643	25	land	land	NOUN
inlawrev-2695	643	26	between	between	ADP
inlawrev-2695	643	27	related	related	ADJ
inlawrev-2695	643	28	parties	party	NOUN
inlawrev-2695	643	29	(	(	PUNCT
inlawrev-2695	643	30	1	1	NUM
inlawrev-2695	643	31	)	)	PUNCT
inlawrev-2695	643	32	in	in	ADP
inlawrev-2695	643	33	general	general	ADJ
inlawrev-2695	643	34	in	in	ADP
inlawrev-2695	643	35	the	the	DET
inlawrev-2695	643	36	case	case	NOUN
inlawrev-2695	643	37	of	of	ADP
inlawrev-2695	643	38	any	any	DET
inlawrev-2695	643	39	qualified	qualified	ADJ
inlawrev-2695	643	40	sale	sale	NOUN
inlawrev-2695	643	41	,	,	PUNCT
inlawrev-2695	643	42	the	the	DET
inlawrev-2695	643	43	maximum	maximum	ADJ
inlawrev-2695	643	44	interest	interest	NOUN
inlawrev-2695	643	45	rate	rate	NOUN
inlawrev-2695	643	46	used	use	VERB
inlawrev-2695	643	47	in	in	ADP
inlawrev-2695	643	48	determining	determine	VERB
inlawrev-2695	643	49	the	the	DET
inlawrev-2695	643	50	total	total	ADJ
inlawrev-2695	643	51	unstated	unstated	ADJ
inlawrev-2695	643	52	interest	interest	NOUN
inlawrev-2695	643	53	rate	rate	NOUN
inlawrev-2695	643	54	under	under	ADP
inlawrev-2695	643	55	the	the	DET
inlawrev-2695	643	56	regulations	regulation	NOUN
inlawrev-2695	643	57	under	under	ADP
inlawrev-2695	643	58	subsection	subsection	NOUN
inlawrev-2695	643	59	(	(	PUNCT
inlawrev-2695	643	60	b	b	NOUN
inlawrev-2695	643	61	)	)	PUNCT
inlawrev-2695	643	62	shall	shall	AUX
inlawrev-2695	643	63	not	not	PART
inlawrev-2695	643	64	exceed	exceed	VERB
inlawrev-2695	643	65	7	7	NUM
inlawrev-2695	643	66	percent	percent	NOUN
inlawrev-2695	643	67	,	,	PUNCT
inlawrev-2695	643	68	compounded	compound	VERB
inlawrev-2695	643	69	semiannually	semiannually	ADV
inlawrev-2695	643	70	.	.	PUNCT
inlawrev-2695	644	1	(	(	PUNCT
inlawrev-2695	644	2	2	2	X
inlawrev-2695	644	3	)	)	PUNCT
inlawrev-2695	644	4	qualified	qualified	ADJ
inlawrev-2695	644	5	sale	sale	NOUN
inlawrev-2695	644	6	for	for	ADP
inlawrev-2695	644	7	purposes	purpose	NOUN
inlawrev-2695	644	8	of	of	ADP
inlawrev-2695	644	9	this	this	DET
inlawrev-2695	644	10	subsection	subsection	NOUN
inlawrev-2695	644	11	,	,	PUNCT
inlawrev-2695	644	12	the	the	DET
inlawrev-2695	644	13	term	term	NOUN
inlawrev-2695	644	14	'	'	PUNCT
inlawrev-2695	644	15	qualified	qualified	ADJ
inlawrev-2695	644	16	sale	sale	NOUN
inlawrev-2695	644	17	'	'	PUNCT
inlawrev-2695	644	18	means	mean	VERB
inlawrev-2695	644	19	any	any	DET
inlawrev-2695	644	20	sale	sale	NOUN
inlawrev-2695	644	21	or	or	CCONJ
inlawrev-2695	644	22	exchange	exchange	NOUN
inlawrev-2695	644	23	of	of	ADP
inlawrev-2695	644	24	land	land	NOUN
inlawrev-2695	644	25	by	by	ADP
inlawrev-2695	644	26	an	an	DET
inlawrev-2695	644	27	individual	individual	NOUN
inlawrev-2695	644	28	to	to	ADP
inlawrev-2695	644	29	a	a	DET
inlawrev-2695	644	30	member	member	NOUN
inlawrev-2695	644	31	of	of	ADP
inlawrev-2695	644	32	such	such	ADJ
inlawrev-2695	644	33	individual	individual	NOUN
inlawrev-2695	644	34	's	's	PART
inlawrev-2695	644	35	family	family	NOUN
inlawrev-2695	644	36	(	(	PUNCT
inlawrev-2695	644	37	within	within	ADP
inlawrev-2695	644	38	the	the	DET
inlawrev-2695	644	39	meaning	meaning	NOUN
inlawrev-2695	644	40	of	of	ADP
inlawrev-2695	644	41	section	section	NOUN
inlawrev-2695	644	42	267(c)(4	267(c)(4	NUM
inlawrev-2695	644	43	)	)	PUNCT
inlawrev-2695	644	44	)	)	PUNCT
inlawrev-2695	644	45	.	.	PUNCT
inlawrev-2695	645	1	(	(	PUNCT
inlawrev-2695	645	2	3	3	X
inlawrev-2695	645	3	)	)	PUNCT
inlawrev-2695	645	4	$	$	SYM
inlawrev-2695	645	5	500,000	500,000	NUM
inlawrev-2695	645	6	limitation	limitation	NOUN
inlawrev-2695	645	7	paragraph	paragraph	NOUN
inlawrev-2695	645	8	(	(	PUNCT
inlawrev-2695	645	9	1	1	X
inlawrev-2695	645	10	)	)	PUNCT
inlawrev-2695	645	11	shall	shall	AUX
inlawrev-2695	645	12	not	not	PART
inlawrev-2695	645	13	apply	apply	VERB
inlawrev-2695	645	14	to	to	ADP
inlawrev-2695	645	15	any	any	DET
inlawrev-2695	645	16	qualified	qualified	ADJ
inlawrev-2695	645	17	sale	sale	NOUN
inlawrev-2695	645	18	between	between	ADP
inlawrev-2695	645	19	individuals	individual	NOUN
inlawrev-2695	645	20	made	make	VERB
inlawrev-2695	645	21	during	during	ADP
inlawrev-2695	645	22	any	any	DET
inlawrev-2695	645	23	calendar	calendar	NOUN
inlawrev-2695	645	24	year	year	NOUN
inlawrev-2695	645	25	to	to	ADP
inlawrev-2695	645	26	the	the	DET
inlawrev-2695	645	27	extent	extent	NOUN
inlawrev-2695	645	28	that	that	SCONJ
inlawrev-2695	645	29	the	the	DET
inlawrev-2695	645	30	sales	sale	NOUN
inlawrev-2695	645	31	price	price	NOUN
inlawrev-2695	645	32	for	for	ADP
inlawrev-2695	645	33	such	such	ADJ
inlawrev-2695	645	34	sale	sale	NOUN
inlawrev-2695	645	35	(	(	PUNCT
inlawrev-2695	645	36	when	when	SCONJ
inlawrev-2695	645	37	added	add	VERB
inlawrev-2695	645	38	to	to	ADP
inlawrev-2695	645	39	the	the	DET
inlawrev-2695	645	40	aggregate	aggregate	ADJ
inlawrev-2695	645	41	sales	sale	NOUN
inlawrev-2695	645	42	price	price	NOUN
inlawrev-2695	645	43	for	for	ADP
inlawrev-2695	645	44	prior	prior	ADJ
inlawrev-2695	645	45	qualified	qualified	ADJ
inlawrev-2695	645	46	sales	sale	NOUN
inlawrev-2695	645	47	between	between	ADP
inlawrev-2695	645	48	such	such	ADJ
inlawrev-2695	645	49	individuals	individual	NOUN
inlawrev-2695	645	50	during	during	ADP
inlawrev-2695	645	51	the	the	DET
inlawrev-2695	645	52	calendar	calendar	NOUN
inlawrev-2695	645	53	year	year	NOUN
inlawrev-2695	645	54	)	)	PUNCT
inlawrev-2695	645	55	exceeds	exceed	VERB
inlawrev-2695	645	56	$	$	SYM
inlawrev-2695	645	57	500,000	500,000	NUM
inlawrev-2695	645	58	.	.	PUNCT
inlawrev-2695	646	1	"	"	PUNCT
inlawrev-2695	647	1	*	*	PUNCT
inlawrev-2695	647	2	i	i	PROPN
inlawrev-2695	647	3	d.	d.	PROPN
inlawrev-2695	647	4	§	§	PROPN
inlawrev-2695	647	5	483(g)(1	483(g)(1	PROPN
inlawrev-2695	647	6	)	)	PUNCT
inlawrev-2695	647	7	.	.	PUNCT
inlawrev-2695	647	8	^id	^id	PROPN
inlawrev-2695	647	9	.	.	PUNCT
inlawrev-2695	648	1	§	§	PROPN
inlawrev-2695	648	2	483(g)(2	483(g)(2	PROPN
inlawrev-2695	648	3	)	)	PUNCT
inlawrev-2695	648	4	.	.	PUNCT
inlawrev-2695	649	1	^id	^id	PROPN
inlawrev-2695	649	2	.	.	PUNCT
inlawrev-2695	650	1	§	§	PROPN
inlawrev-2695	650	2	483(g)(3	483(g)(3	PROPN
inlawrev-2695	650	3	)	)	PUNCT
inlawrev-2695	650	4	.	.	PUNCT
inlawrev-2695	651	1	i59h.r	i59h.r	NOUN
inlawrev-2695	651	2	.	.	PUNCT
inlawrev-2695	651	3	conf	conf	PROPN
inlawrev-2695	651	4	.	.	PUNCT
inlawrev-2695	652	1	rep	rep	PROPN
inlawrev-2695	652	2	.	.	PROPN
inlawrev-2695	652	3	no	no	PROPN
inlawrev-2695	652	4	.	.	NOUN
inlawrev-2695	652	5	215	215	NUM
inlawrev-2695	652	6	,	,	PUNCT
inlawrev-2695	652	7	97th	97th	ADJ
inlawrev-2695	652	8	cong	cong	NOUN
inlawrev-2695	652	9	.	.	PUNCT
inlawrev-2695	652	10	,	,	PUNCT
inlawrev-2695	652	11	1st	1st	ADJ
inlawrev-2695	652	12	sess	sess	NOUN
inlawrev-2695	652	13	.	.	PUNCT
inlawrev-2695	653	1	281	281	NUM
inlawrev-2695	653	2	,	,	PUNCT
inlawrev-2695	653	3	reprinted	reprint	VERB
inlawrev-2695	653	4	in	in	ADP
inlawrev-2695	653	5	1981	1981	NUM
inlawrev-2695	653	6	u.s	u.s	PROPN
inlawrev-2695	653	7	.	.	PROPN
inlawrev-2695	653	8	code	code	PROPN
inlawrev-2695	653	9	cong	cong	PROPN
inlawrev-2695	653	10	.	.	PUNCT
inlawrev-2695	653	11	&	&	CCONJ
inlawrev-2695	653	12	admin	admin	PROPN
inlawrev-2695	653	13	.	.	PUNCT
inlawrev-2695	654	1	news	news	NOUN
inlawrev-2695	654	2	285	285	NUM
inlawrev-2695	654	3	,	,	PUNCT
inlawrev-2695	654	4	370	370	NUM
inlawrev-2695	655	1	[	[	X
inlawrev-2695	655	2	hereinafter	hereinafter	NOUN
inlawrev-2695	655	3	h.r	h.r	PROPN
inlawrev-2695	655	4	.	.	PROPN
inlawrev-2695	655	5	conf	conf	PROPN
inlawrev-2695	655	6	.	.	PUNCT
inlawrev-2695	656	1	rep	rep	PROPN
inlawrev-2695	656	2	.	.	PROPN
inlawrev-2695	656	3	no	no	INTJ
inlawrev-2695	656	4	.	.	NOUN
inlawrev-2695	656	5	215	215	NUM
inlawrev-2695	656	6	]	]	PUNCT
inlawrev-2695	656	7	;	;	PUNCT
inlawrev-2695	656	8	51	51	NUM
inlawrev-2695	656	9	fed	fed	PROPN
inlawrev-2695	656	10	.	.	PUNCT
inlawrev-2695	657	1	reg	reg	PROPN
inlawrev-2695	657	2	.	.	PROPN
inlawrev-2695	658	1	12,024	12,024	NUM
inlawrev-2695	658	2	(	(	PUNCT
inlawrev-2695	658	3	1986	1986	NUM
inlawrev-2695	658	4	)	)	PUNCT
inlawrev-2695	658	5	.	.	PUNCT
inlawrev-2695	659	1	for	for	ADP
inlawrev-2695	659	2	example	example	NOUN
inlawrev-2695	659	3	,	,	PUNCT
inlawrev-2695	659	4	if	if	SCONJ
inlawrev-2695	659	5	property	property	NOUN
inlawrev-2695	659	6	is	be	AUX
inlawrev-2695	659	7	sold	sell	VERB
inlawrev-2695	659	8	during	during	ADP
inlawrev-2695	659	9	the	the	DET
inlawrev-2695	659	10	calendar	calendar	NOUN
inlawrev-2695	659	11	year	year	NOUN
inlawrev-2695	659	12	for	for	ADP
inlawrev-2695	659	13	$	$	SYM
inlawrev-2695	659	14	400,000	400,000	NUM
inlawrev-2695	659	15	,	,	PUNCT
inlawrev-2695	659	16	the	the	DET
inlawrev-2695	659	17	1	1	NUM
inlawrev-2695	659	18	%	%	NOUN
inlawrev-2695	659	19	interest	interest	NOUN
inlawrev-2695	659	20	rate	rate	NOUN
inlawrev-2695	659	21	would	would	AUX
inlawrev-2695	659	22	be	be	AUX
inlawrev-2695	659	23	applicable	applicable	ADJ
inlawrev-2695	659	24	.	.	PUNCT
inlawrev-2695	660	1	if	if	SCONJ
inlawrev-2695	660	2	more	more	ADJ
inlawrev-2695	660	3	property	property	NOUN
inlawrev-2695	660	4	is	be	AUX
inlawrev-2695	660	5	later	later	ADV
inlawrev-2695	660	6	sold	sell	VERB
inlawrev-2695	660	7	during	during	ADP
inlawrev-2695	660	8	the	the	DET
inlawrev-2695	660	9	same	same	ADJ
inlawrev-2695	660	10	calendar	calendar	NOUN
inlawrev-2695	660	11	year	year	NOUN
inlawrev-2695	660	12	for	for	ADP
inlawrev-2695	660	13	$	$	SYM
inlawrev-2695	660	14	150,000	150,000	NUM
inlawrev-2695	660	15	,	,	PUNCT
inlawrev-2695	660	16	the	the	DET
inlawrev-2695	660	17	7	7	NUM
inlawrev-2695	660	18	%	%	NOUN
inlawrev-2695	660	19	interest	interest	NOUN
inlawrev-2695	660	20	rate	rate	NOUN
inlawrev-2695	660	21	would	would	AUX
inlawrev-2695	660	22	not	not	PART
inlawrev-2695	660	23	be	be	AUX
inlawrev-2695	660	24	applicable	applicable	ADJ
inlawrev-2695	660	25	to	to	ADP
inlawrev-2695	660	26	the	the	DET
inlawrev-2695	660	27	$	$	SYM
inlawrev-2695	660	28	150,000	150,000	NUM
inlawrev-2695	660	29	sale	sale	NOUN
inlawrev-2695	660	30	because	because	SCONJ
inlawrev-2695	660	31	the	the	DET
inlawrev-2695	660	32	$	$	SYM
inlawrev-2695	660	33	500,000	500,000	NUM
inlawrev-2695	660	34	limitation	limitation	NOUN
inlawrev-2695	660	35	would	would	AUX
inlawrev-2695	660	36	have	have	AUX
inlawrev-2695	660	37	been	be	AUX
inlawrev-2695	660	38	exceeded	exceed	VERB
inlawrev-2695	660	39	.	.	PUNCT
inlawrev-2695	661	1	see	see	VERB
inlawrev-2695	661	2	prop	prop	NOUN
inlawrev-2695	661	3	.	.	PUNCT
inlawrev-2695	662	1	treas	treas	PROPN
inlawrev-2695	662	2	.	.	PUNCT
inlawrev-2695	663	1	reg	reg	PROPN
inlawrev-2695	663	2	.	.	PUNCT
inlawrev-2695	664	1	§	§	PROPN
inlawrev-2695	664	2	1.483	1.483	NUM
inlawrev-2695	664	3	-	-	SYM
inlawrev-2695	664	4	4(b)(2)(iv	4(b)(2)(iv	NUM
inlawrev-2695	664	5	)	)	PUNCT
inlawrev-2695	664	6	,	,	PUNCT
inlawrev-2695	664	7	51	51	NUM
inlawrev-2695	664	8	fed	fed	PROPN
inlawrev-2695	664	9	.	.	PUNCT
inlawrev-2695	665	1	reg	reg	PROPN
inlawrev-2695	665	2	.	.	PUNCT
inlawrev-2695	666	1	12,044	12,044	NUM
inlawrev-2695	666	2	(	(	PUNCT
inlawrev-2695	666	3	1986	1986	NUM
inlawrev-2695	666	4	)	)	PUNCT
inlawrev-2695	666	5	.	.	PUNCT
inlawrev-2695	667	1	however	however	ADV
inlawrev-2695	667	2	,	,	PUNCT
inlawrev-2695	667	3	the	the	DET
inlawrev-2695	667	4	parties	party	NOUN
inlawrev-2695	667	5	can	can	AUX
inlawrev-2695	667	6	structure	structure	VERB
inlawrev-2695	667	7	a	a	DET
inlawrev-2695	667	8	sale	sale	NOUN
inlawrev-2695	667	9	with	with	ADP
inlawrev-2695	667	10	two	two	NUM
inlawrev-2695	667	11	debt	debt	NOUN
inlawrev-2695	667	12	instruments	instrument	NOUN
inlawrev-2695	667	13	.	.	PUNCT
inlawrev-2695	668	1	one	one	PRON
inlawrev-2695	668	2	can	can	AUX
inlawrev-2695	668	3	have	have	VERB
inlawrev-2695	668	4	a	a	DET
inlawrev-2695	668	5	$	$	SYM
inlawrev-2695	668	6	100,000	100,000	NUM
inlawrev-2695	668	7	face	face	NOUN
inlawrev-2695	668	8	amount	amount	NOUN
inlawrev-2695	668	9	and	and	CCONJ
inlawrev-2695	668	10	the	the	DET
inlawrev-2695	668	11	other	other	ADJ
inlawrev-2695	668	12	a	a	DET
inlawrev-2695	668	13	$	$	SYM
inlawrev-2695	668	14	50,000	50,000	NUM
inlawrev-2695	668	15	face	face	NOUN
inlawrev-2695	668	16	amount	amount	NOUN
inlawrev-2695	668	17	.	.	PUNCT
inlawrev-2695	669	1	the	the	DET
inlawrev-2695	669	2	l	l	NOUN
inlawrev-2695	669	3	°	°	PROPN
inlawrev-2695	669	4	7o	7o	NOUN
inlawrev-2695	669	5	rate	rate	NOUN
inlawrev-2695	669	6	would	would	AUX
inlawrev-2695	669	7	apply	apply	VERB
inlawrev-2695	669	8	to	to	ADP
inlawrev-2695	669	9	the	the	DET
inlawrev-2695	669	10	$	$	SYM
inlawrev-2695	669	11	400,000	400,000	NUM
inlawrev-2695	669	12	and	and	CCONJ
inlawrev-2695	669	13	$	$	SYM
inlawrev-2695	669	14	100,000	100,000	NUM
inlawrev-2695	669	15	instruments	instrument	NOUN
inlawrev-2695	669	16	but	but	CCONJ
inlawrev-2695	669	17	not	not	PART
inlawrev-2695	669	18	to	to	ADP
inlawrev-2695	669	19	the	the	DET
inlawrev-2695	669	20	$	$	SYM
inlawrev-2695	669	21	50,000	50,000	NUM
inlawrev-2695	669	22	face	face	NOUN
inlawrev-2695	669	23	amount	amount	NOUN
inlawrev-2695	669	24	.	.	PUNCT
inlawrev-2695	670	1	the	the	DET
inlawrev-2695	670	2	$	$	SYM
inlawrev-2695	670	3	500,000	500,000	NUM
inlawrev-2695	670	4	limitation	limitation	NOUN
inlawrev-2695	670	5	would	would	AUX
inlawrev-2695	670	6	not	not	PART
inlawrev-2695	670	7	have	have	AUX
inlawrev-2695	670	8	been	be	AUX
inlawrev-2695	670	9	exceeded	exceed	VERB
inlawrev-2695	670	10	1987	1987	NUM
inlawrev-2695	670	11	]	]	PUNCT
inlawrev-2695	670	12	gift	gift	NOUN
inlawrev-2695	670	13	tax	tax	NOUN
inlawrev-2695	670	14	trap	trap	NOUN
inlawrev-2695	670	15	699	699	NUM
inlawrev-2695	670	16	that	that	SCONJ
inlawrev-2695	670	17	the	the	DET
inlawrev-2695	670	18	seven	seven	NUM
inlawrev-2695	670	19	percent	percent	NOUN
inlawrev-2695	670	20	rate	rate	NOUN
inlawrev-2695	670	21	be	be	AUX
inlawrev-2695	670	22	applied	apply	VERB
inlawrev-2695	670	23	to	to	ADP
inlawrev-2695	670	24	sales	sale	NOUN
inlawrev-2695	670	25	of	of	ADP
inlawrev-2695	670	26	non	non	ADJ
inlawrev-2695	670	27	-	-	ADJ
inlawrev-2695	670	28	depreciable	depreciable	ADJ
inlawrev-2695	670	29	property	property	NOUN
inlawrev-2695	670	30	for	for	ADP
inlawrev-2695	670	31	less	less	ADJ
inlawrev-2695	670	32	than	than	ADP
inlawrev-2695	670	33	$	$	SYM
inlawrev-2695	670	34	2	2	NUM
inlawrev-2695	670	35	million	million	NUM
inlawrev-2695	670	36	.	.	PUNCT
inlawrev-2695	671	1	160	160	NUM
inlawrev-2695	671	2	the	the	DET
inlawrev-2695	671	3	special	special	ADJ
inlawrev-2695	671	4	seven	seven	NUM
inlawrev-2695	671	5	percent	percent	NOUN
inlawrev-2695	671	6	rate	rate	NOUN
inlawrev-2695	671	7	was	be	AUX
inlawrev-2695	671	8	established	establish	VERB
inlawrev-2695	671	9	in	in	ADP
inlawrev-2695	671	10	reaction	reaction	NOUN
inlawrev-2695	671	11	to	to	ADP
inlawrev-2695	671	12	the	the	DET
inlawrev-2695	671	13	1981	1981	NUM
inlawrev-2695	671	14	increase	increase	NOUN
inlawrev-2695	671	15	in	in	ADP
inlawrev-2695	671	16	the	the	DET
inlawrev-2695	671	17	section	section	NOUN
inlawrev-2695	671	18	483	483	NUM
inlawrev-2695	671	19	test	test	NOUN
inlawrev-2695	671	20	and	and	CCONJ
inlawrev-2695	671	21	imputed	impute	VERB
inlawrev-2695	671	22	interest	interest	NOUN
inlawrev-2695	671	23	rates	rate	NOUN
inlawrev-2695	671	24	.	.	PUNCT
inlawrev-2695	672	1	161	161	NUM
inlawrev-2695	672	2	the	the	DET
inlawrev-2695	672	3	conference	conference	NOUN
inlawrev-2695	672	4	agreement	agreement	NOUN
inlawrev-2695	672	5	adopted	adopt	VERB
inlawrev-2695	672	6	section	section	NOUN
inlawrev-2695	672	7	483(g	483(g	PROPN
inlawrev-2695	672	8	)	)	PUNCT
inlawrev-2695	673	1	[	[	X
inlawrev-2695	673	2	now	now	ADV
inlawrev-2695	673	3	(	(	PUNCT
inlawrev-2695	673	4	e	e	NOUN
inlawrev-2695	673	5	)	)	PUNCT
inlawrev-2695	673	6	]	]	PUNCT
inlawrev-2695	673	7	from	from	ADP
inlawrev-2695	673	8	the	the	DET
inlawrev-2695	673	9	senate	senate	PROPN
inlawrev-2695	673	10	amendment	amendment	PROPN
inlawrev-2695	673	11	.	.	PUNCT
inlawrev-2695	674	1	162	162	NUM
inlawrev-2695	674	2	by	by	ADP
inlawrev-2695	674	3	providing	provide	VERB
inlawrev-2695	674	4	a	a	DET
inlawrev-2695	674	5	lower	low	ADJ
inlawrev-2695	674	6	rate	rate	NOUN
inlawrev-2695	674	7	of	of	ADP
inlawrev-2695	674	8	interest	interest	NOUN
inlawrev-2695	674	9	for	for	ADP
inlawrev-2695	674	10	related	related	ADJ
inlawrev-2695	674	11	parties	party	NOUN
inlawrev-2695	674	12	under	under	ADP
inlawrev-2695	674	13	section	section	NOUN
inlawrev-2695	674	14	483(g	483(g	PROPN
inlawrev-2695	674	15	)	)	PUNCT
inlawrev-2695	675	1	[	[	X
inlawrev-2695	675	2	now	now	ADV
inlawrev-2695	675	3	(	(	PUNCT
inlawrev-2695	675	4	e	e	NOUN
inlawrev-2695	675	5	)	)	PUNCT
inlawrev-2695	675	6	]	]	PUNCT
inlawrev-2695	675	7	than	than	ADP
inlawrev-2695	675	8	for	for	ADP
inlawrev-2695	675	9	unrelated	unrelated	ADJ
inlawrev-2695	675	10	parties	party	NOUN
inlawrev-2695	675	11	whose	whose	DET
inlawrev-2695	675	12	transactions	transaction	NOUN
inlawrev-2695	675	13	fall	fall	VERB
inlawrev-2695	675	14	under	under	ADP
inlawrev-2695	675	15	section	section	NOUN
inlawrev-2695	675	16	483	483	NUM
inlawrev-2695	675	17	,	,	PUNCT
inlawrev-2695	675	18	congress	congress	PROPN
inlawrev-2695	675	19	intentionally	intentionally	ADV
inlawrev-2695	675	20	widened	widen	VERB
inlawrev-2695	675	21	the	the	DET
inlawrev-2695	675	22	gap	gap	NOUN
inlawrev-2695	675	23	between	between	ADP
inlawrev-2695	675	24	the	the	DET
inlawrev-2695	675	25	section	section	NOUN
inlawrev-2695	675	26	483	483	NUM
inlawrev-2695	675	27	and	and	CCONJ
inlawrev-2695	675	28	market	market	NOUN
inlawrev-2695	675	29	rate	rate	NOUN
inlawrev-2695	675	30	of	of	ADP
inlawrev-2695	675	31	interest	interest	NOUN
inlawrev-2695	675	32	where	where	SCONJ
inlawrev-2695	675	33	related	related	ADJ
inlawrev-2695	675	34	parties	party	NOUN
inlawrev-2695	675	35	are	be	AUX
inlawrev-2695	675	36	concerned	concern	VERB
inlawrev-2695	675	37	.	.	PUNCT
inlawrev-2695	676	1	this	this	PRON
inlawrev-2695	676	2	does	do	VERB
inlawrev-2695	676	3	one	one	NUM
inlawrev-2695	676	4	of	of	ADP
inlawrev-2695	676	5	two	two	NUM
inlawrev-2695	676	6	things	thing	NOUN
inlawrev-2695	676	7	:	:	PUNCT
inlawrev-2695	676	8	either	either	CCONJ
inlawrev-2695	676	9	it	it	PRON
inlawrev-2695	676	10	further	far	ADV
inlawrev-2695	676	11	evidences	evidence	VERB
inlawrev-2695	676	12	that	that	SCONJ
inlawrev-2695	676	13	a	a	DET
inlawrev-2695	676	14	tax	tax	NOUN
inlawrev-2695	676	15	trap	trap	NOUN
inlawrev-2695	676	16	has	have	AUX
inlawrev-2695	676	17	been	be	AUX
inlawrev-2695	676	18	created	create	VERB
inlawrev-2695	676	19	under	under	ADP
inlawrev-2695	676	20	section	section	NOUN
inlawrev-2695	676	21	483	483	NUM
inlawrev-2695	676	22	that	that	PRON
inlawrev-2695	676	23	needs	need	VERB
inlawrev-2695	676	24	to	to	PART
inlawrev-2695	676	25	be	be	AUX
inlawrev-2695	676	26	remedied	remedied	ADJ
inlawrev-2695	676	27	,	,	PUNCT
inlawrev-2695	676	28	or	or	CCONJ
inlawrev-2695	676	29	it	it	PRON
inlawrev-2695	676	30	clarifies	clarify	VERB
inlawrev-2695	676	31	that	that	DET
inlawrev-2695	676	32	section	section	NOUN
inlawrev-2695	676	33	483	483	NUM
inlawrev-2695	676	34	rates	rate	NOUN
inlawrev-2695	676	35	really	really	ADV
inlawrev-2695	676	36	are	be	AUX
inlawrev-2695	676	37	to	to	PART
inlawrev-2695	676	38	be	be	AUX
inlawrev-2695	676	39	applied	apply	VERB
inlawrev-2695	676	40	for	for	ADP
inlawrev-2695	676	41	all	all	DET
inlawrev-2695	676	42	purposes	purpose	NOUN
inlawrev-2695	676	43	of	of	ADP
inlawrev-2695	676	44	the	the	DET
inlawrev-2695	676	45	code	code	NOUN
inlawrev-2695	676	46	.	.	PUNCT
inlawrev-2695	677	1	if	if	SCONJ
inlawrev-2695	677	2	congress	congress	PROPN
inlawrev-2695	677	3	anticipated	anticipate	VERB
inlawrev-2695	677	4	the	the	DET
inlawrev-2695	677	5	section	section	NOUN
inlawrev-2695	677	6	483	483	NUM
inlawrev-2695	677	7	rate	rate	NOUN
inlawrev-2695	677	8	to	to	PART
inlawrev-2695	677	9	be	be	AUX
inlawrev-2695	677	10	''	''	PUNCT
inlawrev-2695	677	11	realistic	realistic	ADJ
inlawrev-2695	677	12	,	,	PUNCT
inlawrev-2695	677	13	"	"	PUNCT
inlawrev-2695	677	14	163	163	NUM
inlawrev-2695	677	15	then	then	ADV
inlawrev-2695	677	16	by	by	ADP
inlawrev-2695	677	17	adjusting	adjust	VERB
inlawrev-2695	677	18	it	it	PRON
inlawrev-2695	677	19	under	under	ADP
inlawrev-2695	677	20	section	section	NOUN
inlawrev-2695	677	21	483(g	483(g	PROPN
inlawrev-2695	677	22	)	)	PUNCT
inlawrev-2695	678	1	[	[	X
inlawrev-2695	678	2	now	now	ADV
inlawrev-2695	678	3	(	(	PUNCT
inlawrev-2695	678	4	e	e	NOUN
inlawrev-2695	678	5	)	)	PUNCT
inlawrev-2695	678	6	]	]	PUNCT
inlawrev-2695	678	7	,	,	PUNCT
inlawrev-2695	678	8	congress	congress	PROPN
inlawrev-2695	678	9	may	may	AUX
inlawrev-2695	678	10	have	have	AUX
inlawrev-2695	678	11	set	set	VERB
inlawrev-2695	678	12	what	what	PRON
inlawrev-2695	678	13	it	it	PRON
inlawrev-2695	678	14	considered	consider	VERB
inlawrev-2695	678	15	to	to	PART
inlawrev-2695	678	16	be	be	AUX
inlawrev-2695	678	17	a	a	DET
inlawrev-2695	678	18	"	"	PUNCT
inlawrev-2695	678	19	realistic	realistic	ADJ
inlawrev-2695	678	20	"	"	PUNCT
inlawrev-2695	678	21	rate	rate	NOUN
inlawrev-2695	678	22	for	for	ADP
inlawrev-2695	678	23	related	related	ADJ
inlawrev-2695	678	24	parties	party	NOUN
inlawrev-2695	678	25	whose	whose	DET
inlawrev-2695	678	26	transactions	transaction	NOUN
inlawrev-2695	678	27	fall	fall	VERB
inlawrev-2695	678	28	under	under	ADP
inlawrev-2695	678	29	section	section	NOUN
inlawrev-2695	678	30	483	483	NUM
inlawrev-2695	678	31	,	,	PUNCT
inlawrev-2695	678	32	or	or	CCONJ
inlawrev-2695	678	33	congress	congress	PROPN
inlawrev-2695	678	34	may	may	AUX
inlawrev-2695	678	35	have	have	AUX
inlawrev-2695	678	36	wanted	want	VERB
inlawrev-2695	678	37	to	to	PART
inlawrev-2695	678	38	provide	provide	VERB
inlawrev-2695	678	39	a	a	DET
inlawrev-2695	678	40	"	"	PUNCT
inlawrev-2695	678	41	tax	tax	NOUN
inlawrev-2695	678	42	break	break	NOUN
inlawrev-2695	678	43	"	"	PUNCT
inlawrev-2695	678	44	to	to	ADP
inlawrev-2695	678	45	related	relate	VERB
inlawrev-2695	678	46	parties	party	NOUN
inlawrev-2695	678	47	.	.	PUNCT
inlawrev-2695	679	1	in	in	ADP
inlawrev-2695	679	2	either	either	DET
inlawrev-2695	679	3	case	case	NOUN
inlawrev-2695	679	4	,	,	PUNCT
inlawrev-2695	679	5	no	no	DET
inlawrev-2695	679	6	higher	high	ADJ
inlawrev-2695	679	7	interest	interest	NOUN
inlawrev-2695	679	8	rate	rate	NOUN
inlawrev-2695	679	9	should	should	AUX
inlawrev-2695	679	10	be	be	AUX
inlawrev-2695	679	11	applied	apply	VERB
inlawrev-2695	679	12	to	to	ADP
inlawrev-2695	679	13	a	a	DET
inlawrev-2695	679	14	related	relate	VERB
inlawrev-2695	679	15	party	party	NOUN
inlawrev-2695	679	16	transaction	transaction	NOUN
inlawrev-2695	679	17	falling	fall	VERB
inlawrev-2695	679	18	under	under	ADP
inlawrev-2695	679	19	section	section	NOUN
inlawrev-2695	679	20	483	483	NUM
inlawrev-2695	679	21	for	for	ADP
inlawrev-2695	679	22	any	any	DET
inlawrev-2695	679	23	purpose	purpose	NOUN
inlawrev-2695	679	24	under	under	ADP
inlawrev-2695	679	25	the	the	DET
inlawrev-2695	679	26	code	code	NOUN
inlawrev-2695	679	27	because	because	SCONJ
inlawrev-2695	679	28	congress	congress	PROPN
inlawrev-2695	679	29	has	have	AUX
inlawrev-2695	679	30	already	already	ADV
inlawrev-2695	679	31	provided	provide	VERB
inlawrev-2695	679	32	either	either	CCONJ
inlawrev-2695	679	33	a	a	DET
inlawrev-2695	679	34	"	"	PUNCT
inlawrev-2695	679	35	realistic	realistic	ADJ
inlawrev-2695	679	36	"	"	PUNCT
inlawrev-2695	679	37	rate	rate	NOUN
inlawrev-2695	679	38	or	or	CCONJ
inlawrev-2695	679	39	a	a	DET
inlawrev-2695	679	40	rate	rate	NOUN
inlawrev-2695	679	41	with	with	ADP
inlawrev-2695	679	42	a	a	DET
inlawrev-2695	679	43	"	"	PUNCT
inlawrev-2695	679	44	tax	tax	NOUN
inlawrev-2695	679	45	break	break	NOUN
inlawrev-2695	679	46	"	"	PUNCT
inlawrev-2695	679	47	in	in	ADP
inlawrev-2695	679	48	mind	mind	NOUN
inlawrev-2695	679	49	for	for	ADP
inlawrev-2695	679	50	related	related	ADJ
inlawrev-2695	679	51	parties	party	NOUN
inlawrev-2695	679	52	.	.	PUNCT
inlawrev-2695	680	1	a.	a.	NOUN
inlawrev-2695	680	2	legislative	legislative	ADJ
inlawrev-2695	680	3	history.—senators	history.—senator	NOUN
inlawrev-2695	680	4	'	'	PART
inlawrev-2695	680	5	comments	comment	NOUN
inlawrev-2695	680	6	during	during	ADP
inlawrev-2695	680	7	discussion	discussion	NOUN
inlawrev-2695	680	8	of	of	ADP
inlawrev-2695	680	9	the	the	DET
inlawrev-2695	680	10	amendment	amendment	NOUN
inlawrev-2695	680	11	are	be	AUX
inlawrev-2695	680	12	indicative	indicative	ADJ
inlawrev-2695	680	13	of	of	ADP
inlawrev-2695	680	14	how	how	SCONJ
inlawrev-2695	680	15	they	they	PRON
inlawrev-2695	680	16	viewed	view	VERB
inlawrev-2695	680	17	section	section	NOUN
inlawrev-2695	680	18	483	483	NUM
inlawrev-2695	680	19	transactions	transaction	NOUN
inlawrev-2695	680	20	.	.	PUNCT
inlawrev-2695	681	1	the	the	DET
inlawrev-2695	681	2	senate	senate	PROPN
inlawrev-2695	681	3	amendment	amendment	PROPN
inlawrev-2695	681	4	was	be	AUX
inlawrev-2695	681	5	primarily	primarily	ADV
inlawrev-2695	681	6	concerned	concerned	ADJ
inlawrev-2695	681	7	with	with	ADP
inlawrev-2695	681	8	an	an	DET
inlawrev-2695	681	9	excessive	excessive	ADJ
inlawrev-2695	681	10	,	,	PUNCT
inlawrev-2695	681	11	imputed	impute	VERB
inlawrev-2695	681	12	interest	interest	NOUN
inlawrev-2695	681	13	rate	rate	NOUN
inlawrev-2695	681	14	on	on	ADP
inlawrev-2695	681	15	sales	sale	NOUN
inlawrev-2695	681	16	of	of	ADP
inlawrev-2695	681	17	farms	farm	NOUN
inlawrev-2695	681	18	and	and	CCONJ
inlawrev-2695	681	19	small	small	ADJ
inlawrev-2695	681	20	businesses	business	NOUN
inlawrev-2695	681	21	.	.	PUNCT
inlawrev-2695	682	1	164	164	NUM
inlawrev-2695	682	2	senator	senator	NOUN
inlawrev-2695	682	3	melcher	melcher	NOUN
inlawrev-2695	682	4	remarked	remark	VERB
inlawrev-2695	682	5	that	that	SCONJ
inlawrev-2695	682	6	"	"	PUNCT
inlawrev-2695	682	7	it	it	PRON
inlawrev-2695	682	8	is	be	AUX
inlawrev-2695	682	9	vitally	vitally	ADV
inlawrev-2695	682	10	important	important	ADJ
inlawrev-2695	682	11	that	that	SCONJ
inlawrev-2695	682	12	we	we	PRON
inlawrev-2695	682	13	hold	hold	VERB
inlawrev-2695	682	14	these	these	DET
inlawrev-2695	682	15	rates	rate	NOUN
inlawrev-2695	682	16	down	down	ADP
inlawrev-2695	682	17	,	,	PUNCT
inlawrev-2695	682	18	particularly	particularly	ADV
inlawrev-2695	682	19	in	in	ADP
inlawrev-2695	682	20	the	the	DET
inlawrev-2695	682	21	sale	sale	NOUN
inlawrev-2695	682	22	of	of	ADP
inlawrev-2695	682	23	family	family	NOUN
inlawrev-2695	682	24	farms	farm	NOUN
inlawrev-2695	682	25	,	,	PUNCT
inlawrev-2695	682	26	family	family	NOUN
inlawrev-2695	682	27	ranches	ranch	NOUN
inlawrev-2695	682	28	,	,	PUNCT
inlawrev-2695	682	29	and	and	CCONJ
inlawrev-2695	682	30	small	small	ADJ
inlawrev-2695	682	31	businesses	business	NOUN
inlawrev-2695	682	32	.	.	PUNCT
inlawrev-2695	682	33	.	.	PUNCT
inlawrev-2695	682	34	.	.	PUNCT
inlawrev-2695	682	35	.	.	PUNCT
inlawrev-2695	682	36	"	"	PUNCT
inlawrev-2695	683	1	165	165	NUM
inlawrev-2695	683	2	senator	senator	NOUN
inlawrev-2695	683	3	boschwitz	boschwitz	NOUN
inlawrev-2695	683	4	commented	comment	VERB
inlawrev-2695	683	5	that	that	SCONJ
inlawrev-2695	683	6	"	"	PUNCT
inlawrev-2695	683	7	[	[	X
inlawrev-2695	683	8	t]his	t]his	ADP
inlawrev-2695	683	9	amendment	amendment	NOUN
inlawrev-2695	683	10	is	be	AUX
inlawrev-2695	683	11	a	a	DET
inlawrev-2695	683	12	reasonable	reasonable	ADJ
inlawrev-2695	683	13	compromise	compromise	NOUN
inlawrev-2695	683	14	to	to	PART
inlawrev-2695	683	15	relieve	relieve	VERB
inlawrev-2695	683	16	the	the	DET
inlawrev-2695	683	17	burdens	burden	NOUN
inlawrev-2695	683	18	the	the	DET
inlawrev-2695	683	19	regulations	regulation	NOUN
inlawrev-2695	683	20	impose	impose	VERB
inlawrev-2695	683	21	on	on	ADP
inlawrev-2695	683	22	family	family	NOUN
inlawrev-2695	683	23	farms	farm	NOUN
inlawrev-2695	683	24	and	and	CCONJ
inlawrev-2695	683	25	small	small	ADJ
inlawrev-2695	683	26	businesses	business	NOUN
inlawrev-2695	683	27	.	.	PUNCT
inlawrev-2695	683	28	"	"	PUNCT
inlawrev-2695	684	1	166	166	NUM
inlawrev-2695	684	2	senator	senator	NOUN
inlawrev-2695	684	3	grassley	grassley	PROPN
inlawrev-2695	684	4	said	say	VERB
inlawrev-2695	684	5	:	:	PUNCT
inlawrev-2695	684	6	one	one	NUM
inlawrev-2695	684	7	of	of	ADP
inlawrev-2695	684	8	the	the	DET
inlawrev-2695	684	9	tools	tool	NOUN
inlawrev-2695	684	10	for	for	ADP
inlawrev-2695	684	11	assessability	assessability	NOUN
inlawrev-2695	684	12	of	of	ADP
inlawrev-2695	684	13	younger	young	ADJ
inlawrev-2695	684	14	generations	generation	NOUN
inlawrev-2695	684	15	to	to	PART
inlawrev-2695	684	16	continue	continue	VERB
inlawrev-2695	684	17	the	the	DET
inlawrev-2695	684	18	family	family	NOUN
inlawrev-2695	684	19	farming	farming	NOUN
inlawrev-2695	684	20	operation	operation	NOUN
inlawrev-2695	684	21	has	have	AUX
inlawrev-2695	684	22	been	be	AUX
inlawrev-2695	684	23	the	the	DET
inlawrev-2695	684	24	lower	low	ADJ
inlawrev-2695	684	25	rate	rate	NOUN
inlawrev-2695	684	26	of	of	ADP
inlawrev-2695	684	27	interest	interest	NOUN
inlawrev-2695	684	28	that	that	PRON
inlawrev-2695	684	29	mothers	mother	NOUN
inlawrev-2695	684	30	or	or	CCONJ
inlawrev-2695	684	31	fathers	father	NOUN
inlawrev-2695	684	32	have	have	AUX
inlawrev-2695	684	33	been	be	AUX
inlawrev-2695	684	34	willing	willing	ADJ
inlawrev-2695	684	35	to	to	PART
inlawrev-2695	684	36	give	give	VERB
inlawrev-2695	684	37	to	to	ADP
inlawrev-2695	684	38	their	their	PRON
inlawrev-2695	684	39	sons	son	NOUN
inlawrev-2695	684	40	and	and	CCONJ
inlawrev-2695	684	41	daughters	daughter	NOUN
inlawrev-2695	684	42	in	in	ADP
inlawrev-2695	684	43	helping	help	VERB
inlawrev-2695	684	44	to	to	PART
inlawrev-2695	684	45	start	start	VERB
inlawrev-2695	684	46	this	this	DET
inlawrev-2695	684	47	family	family	NOUN
inlawrev-2695	684	48	farm	farm	NOUN
inlawrev-2695	684	49	operation	operation	NOUN
inlawrev-2695	684	50	or	or	CCONJ
inlawrev-2695	684	51	small	small	ADJ
inlawrev-2695	684	52	business	business	NOUN
inlawrev-2695	684	53	.	.	PUNCT
inlawrev-2695	685	1	by	by	ADP
inlawrev-2695	685	2	the	the	DET
inlawrev-2695	685	3	total	total	NOUN
inlawrev-2695	685	4	of	of	ADP
inlawrev-2695	685	5	the	the	DET
inlawrev-2695	685	6	first	first	ADJ
inlawrev-2695	685	7	$	$	SYM
inlawrev-2695	685	8	400,000	400,000	NUM
inlawrev-2695	685	9	instrument	instrument	NOUN
inlawrev-2695	685	10	and	and	CCONJ
inlawrev-2695	685	11	the	the	DET
inlawrev-2695	685	12	second	second	ADJ
inlawrev-2695	685	13	$	$	SYM
inlawrev-2695	685	14	100,000	100,000	NUM
inlawrev-2695	685	15	instrument	instrument	NOUN
inlawrev-2695	685	16	.	.	PUNCT
inlawrev-2695	686	1	see	see	VERB
inlawrev-2695	686	2	51	51	NUM
inlawrev-2695	686	3	fed	fed	PROPN
inlawrev-2695	686	4	.	.	PUNCT
inlawrev-2695	687	1	reg	reg	PROPN
inlawrev-2695	687	2	.	.	PROPN
inlawrev-2695	688	1	12,024	12,024	NUM
inlawrev-2695	688	2	(	(	PUNCT
inlawrev-2695	688	3	1986	1986	NUM
inlawrev-2695	688	4	)	)	PUNCT
inlawrev-2695	688	5	.	.	PUNCT
inlawrev-2695	689	1	160h.r	160h.r	X
inlawrev-2695	689	2	.	.	PUNCT
inlawrev-2695	689	3	conf	conf	PROPN
inlawrev-2695	689	4	.	.	PUNCT
inlawrev-2695	690	1	rep	rep	PROPN
inlawrev-2695	690	2	.	.	PROPN
inlawrev-2695	690	3	no	no	PROPN
inlawrev-2695	690	4	.	.	NOUN
inlawrev-2695	690	5	215	215	NUM
inlawrev-2695	691	1	,	,	PUNCT
inlawrev-2695	691	2	supra	supra	NOUN
inlawrev-2695	691	3	note	note	NOUN
inlawrev-2695	691	4	159	159	NUM
inlawrev-2695	691	5	,	,	PUNCT
inlawrev-2695	691	6	at	at	ADP
inlawrev-2695	691	7	370	370	NUM
inlawrev-2695	691	8	.	.	PUNCT
inlawrev-2695	692	1	l6l	l6l	VERB
inlawrev-2695	692	2	i	i	PROPN
inlawrev-2695	692	3	d.	d.	PROPN
inlawrev-2695	692	4	see	see	VERB
inlawrev-2695	692	5	supra	supra	PROPN
inlawrev-2695	692	6	note	note	PROPN
inlawrev-2695	692	7	144	144	NUM
inlawrev-2695	692	8	.	.	PUNCT
inlawrev-2695	693	1	162h.r	162h.r	X
inlawrev-2695	693	2	.	.	PUNCT
inlawrev-2695	693	3	conf	conf	PROPN
inlawrev-2695	693	4	.	.	PUNCT
inlawrev-2695	694	1	rep	rep	PROPN
inlawrev-2695	694	2	.	.	PROPN
inlawrev-2695	694	3	no	no	PROPN
inlawrev-2695	694	4	.	.	NOUN
inlawrev-2695	694	5	215	215	NUM
inlawrev-2695	694	6	,	,	PUNCT
inlawrev-2695	694	7	supra	supra	NOUN
inlawrev-2695	694	8	note	note	NOUN
inlawrev-2695	694	9	159	159	NUM
inlawrev-2695	694	10	,	,	PUNCT
inlawrev-2695	694	11	at	at	ADP
inlawrev-2695	694	12	370	370	NUM
inlawrev-2695	694	13	.	.	PUNCT
inlawrev-2695	695	1	i6isee	i6isee	VERB
inlawrev-2695	695	2	127	127	NUM
inlawrev-2695	695	3	cong	cong	NOUN
inlawrev-2695	695	4	.	.	PUNCT
inlawrev-2695	696	1	rec	rec	PROPN
inlawrev-2695	696	2	.	.	PROPN
inlawrev-2695	697	1	17,805	17,805	NUM
inlawrev-2695	697	2	(	(	PUNCT
inlawrev-2695	697	3	1981	1981	NUM
inlawrev-2695	697	4	)	)	PUNCT
inlawrev-2695	697	5	.	.	PUNCT
inlawrev-2695	698	1	imid	imid	PROPN
inlawrev-2695	698	2	.	.	PUNCT
inlawrev-2695	699	1	l65id	l65id	PROPN
inlawrev-2695	699	2	.	.	PUNCT
inlawrev-2695	700	1	i66id	i66id	PROPN
inlawrev-2695	700	2	.	.	PUNCT
inlawrev-2695	701	1	at	at	ADP
inlawrev-2695	701	2	17,806	17,806	NUM
inlawrev-2695	701	3	.	.	PUNCT
inlawrev-2695	701	4	700	700	NUM
inlawrev-2695	701	5	indiana	indiana	PROPN
inlawrev-2695	701	6	law	law	NOUN
inlawrev-2695	701	7	review	review	NOUN
inlawrev-2695	702	1	[	[	X
inlawrev-2695	702	2	vol	vol	NOUN
inlawrev-2695	702	3	.	.	PUNCT
inlawrev-2695	702	4	20:679	20:679	NUM
inlawrev-2695	703	1	this	this	DET
inlawrev-2695	703	2	intergenerational	intergenerational	ADJ
inlawrev-2695	703	3	loan	loan	NOUN
inlawrev-2695	703	4	or	or	CCONJ
inlawrev-2695	703	5	gift	gift	NOUN
inlawrev-2695	703	6	is	be	AUX
inlawrev-2695	703	7	not	not	PART
inlawrev-2695	703	8	ever	ever	ADV
inlawrev-2695	703	9	in	in	ADP
inlawrev-2695	703	10	the	the	DET
inlawrev-2695	703	11	vein	vein	NOUN
inlawrev-2695	703	12	of	of	ADP
inlawrev-2695	703	13	trying	try	VERB
inlawrev-2695	703	14	to	to	PART
inlawrev-2695	703	15	pull	pull	VERB
inlawrev-2695	703	16	something	something	PRON
inlawrev-2695	703	17	fast	fast	ADV
inlawrev-2695	703	18	on	on	ADP
inlawrev-2695	703	19	the	the	DET
inlawrev-2695	703	20	government	government	NOUN
inlawrev-2695	703	21	.	.	PUNCT
inlawrev-2695	704	1	this	this	PRON
inlawrev-2695	704	2	is	be	AUX
inlawrev-2695	704	3	a	a	DET
inlawrev-2695	704	4	very	very	ADV
inlawrev-2695	704	5	open	open	ADJ
inlawrev-2695	704	6	approach	approach	NOUN
inlawrev-2695	704	7	of	of	ADP
inlawrev-2695	704	8	one	one	NUM
inlawrev-2695	704	9	generation	generation	NOUN
inlawrev-2695	704	10	willing	willing	ADJ
inlawrev-2695	704	11	to	to	PART
inlawrev-2695	704	12	forgo	forgo	VERB
inlawrev-2695	704	13	some	some	DET
inlawrev-2695	704	14	income	income	NOUN
inlawrev-2695	704	15	just	just	ADV
inlawrev-2695	704	16	because	because	SCONJ
inlawrev-2695	704	17	of	of	ADP
inlawrev-2695	704	18	the	the	DET
inlawrev-2695	704	19	desire	desire	NOUN
inlawrev-2695	704	20	to	to	PART
inlawrev-2695	704	21	see	see	VERB
inlawrev-2695	704	22	the	the	DET
inlawrev-2695	704	23	family	family	NOUN
inlawrev-2695	704	24	farm	farm	NOUN
inlawrev-2695	704	25	continue	continue	VERB
inlawrev-2695	704	26	within	within	ADP
inlawrev-2695	704	27	the	the	DET
inlawrev-2695	704	28	family	family	NOUN
inlawrev-2695	704	29	from	from	ADP
inlawrev-2695	704	30	one	one	NUM
inlawrev-2695	704	31	generation	generation	NOUN
inlawrev-2695	704	32	to	to	ADP
inlawrev-2695	704	33	the	the	DET
inlawrev-2695	704	34	other	other	ADJ
inlawrev-2695	704	35	.	.	PUNCT
inlawrev-2695	705	1	167	167	NUM
inlawrev-2695	705	2	these	these	DET
inlawrev-2695	705	3	comments	comment	NOUN
inlawrev-2695	705	4	indicate	indicate	VERB
inlawrev-2695	705	5	an	an	DET
inlawrev-2695	705	6	intent	intent	NOUN
inlawrev-2695	705	7	to	to	PART
inlawrev-2695	705	8	enable	enable	VERB
inlawrev-2695	705	9	farmers	farmer	NOUN
inlawrev-2695	705	10	,	,	PUNCT
inlawrev-2695	705	11	small	small	ADJ
inlawrev-2695	705	12	businessmen	businessman	NOUN
inlawrev-2695	705	13	,	,	PUNCT
inlawrev-2695	705	14	and	and	CCONJ
inlawrev-2695	705	15	their	their	PRON
inlawrev-2695	705	16	families	family	NOUN
inlawrev-2695	705	17	to	to	PART
inlawrev-2695	705	18	structure	structure	VERB
inlawrev-2695	705	19	their	their	PRON
inlawrev-2695	705	20	deferred	deferred	ADJ
inlawrev-2695	705	21	sales	sale	NOUN
inlawrev-2695	705	22	transactions	transaction	NOUN
inlawrev-2695	705	23	with	with	ADP
inlawrev-2695	705	24	lower	low	ADJ
inlawrev-2695	705	25	interest	interest	NOUN
inlawrev-2695	705	26	rates	rate	NOUN
inlawrev-2695	705	27	.	.	PUNCT
inlawrev-2695	706	1	senator	senator	PROPN
inlawrev-2695	706	2	grassley	grassley	PROPN
inlawrev-2695	706	3	even	even	ADV
inlawrev-2695	706	4	recognized	recognize	VERB
inlawrev-2695	706	5	the	the	DET
inlawrev-2695	706	6	possibility	possibility	NOUN
inlawrev-2695	706	7	of	of	ADP
inlawrev-2695	706	8	a	a	DET
inlawrev-2695	706	9	gift	gift	NOUN
inlawrev-2695	706	10	,	,	PUNCT
inlawrev-2695	706	11	but	but	CCONJ
inlawrev-2695	706	12	his	his	PRON
inlawrev-2695	706	13	comments	comment	NOUN
inlawrev-2695	706	14	do	do	AUX
inlawrev-2695	706	15	not	not	PART
inlawrev-2695	706	16	suggest	suggest	VERB
inlawrev-2695	706	17	that	that	SCONJ
inlawrev-2695	706	18	the	the	DET
inlawrev-2695	706	19	transaction	transaction	NOUN
inlawrev-2695	706	20	should	should	AUX
inlawrev-2695	706	21	be	be	AUX
inlawrev-2695	706	22	subject	subject	ADJ
inlawrev-2695	706	23	to	to	ADP
inlawrev-2695	706	24	gift	gift	NOUN
inlawrev-2695	706	25	taxation	taxation	NOUN
inlawrev-2695	706	26	.	.	PUNCT
inlawrev-2695	707	1	the	the	DET
inlawrev-2695	707	2	purpose	purpose	NOUN
inlawrev-2695	707	3	of	of	ADP
inlawrev-2695	707	4	the	the	DET
inlawrev-2695	707	5	lower	low	ADJ
inlawrev-2695	707	6	interest	interest	NOUN
inlawrev-2695	707	7	rate	rate	NOUN
inlawrev-2695	707	8	is	be	AUX
inlawrev-2695	707	9	to	to	PART
inlawrev-2695	707	10	enable	enable	VERB
inlawrev-2695	707	11	farmers	farmer	NOUN
inlawrev-2695	707	12	and	and	CCONJ
inlawrev-2695	707	13	small	small	ADJ
inlawrev-2695	707	14	businessmen	businessman	NOUN
inlawrev-2695	707	15	to	to	PART
inlawrev-2695	707	16	keep	keep	VERB
inlawrev-2695	707	17	the	the	DET
inlawrev-2695	707	18	property	property	NOUN
inlawrev-2695	707	19	in	in	ADP
inlawrev-2695	707	20	the	the	DET
inlawrev-2695	707	21	family	family	NOUN
inlawrev-2695	707	22	without	without	ADP
inlawrev-2695	707	23	their	their	PRON
inlawrev-2695	707	24	children	child	NOUN
inlawrev-2695	707	25	incurring	incur	VERB
inlawrev-2695	707	26	high	high	ADJ
inlawrev-2695	707	27	interest	interest	NOUN
inlawrev-2695	707	28	rates	rate	NOUN
inlawrev-2695	707	29	—	—	PUNCT
inlawrev-2695	707	30	"	"	PUNCT
inlawrev-2695	707	31	one	one	NUM
inlawrev-2695	707	32	generation	generation	NOUN
inlawrev-2695	707	33	willing	willing	ADJ
inlawrev-2695	707	34	to	to	PART
inlawrev-2695	707	35	forgo	forgo	VERB
inlawrev-2695	707	36	some	some	DET
inlawrev-2695	707	37	income	income	NOUN
inlawrev-2695	707	38	.	.	PUNCT
inlawrev-2695	707	39	"	"	PUNCT
inlawrev-2695	708	1	168	168	NUM
inlawrev-2695	708	2	it	it	PRON
inlawrev-2695	708	3	is	be	AUX
inlawrev-2695	708	4	unlikely	unlikely	ADJ
inlawrev-2695	708	5	that	that	SCONJ
inlawrev-2695	708	6	senator	senator	PROPN
inlawrev-2695	708	7	grassley	grassley	PROPN
inlawrev-2695	708	8	contemplated	contemplate	VERB
inlawrev-2695	708	9	that	that	SCONJ
inlawrev-2695	708	10	the	the	DET
inlawrev-2695	708	11	generation	generation	NOUN
inlawrev-2695	708	12	"	"	PUNCT
inlawrev-2695	708	13	willing	willing	ADJ
inlawrev-2695	708	14	to	to	PART
inlawrev-2695	708	15	forgo	forgo	VERB
inlawrev-2695	708	16	some	some	DET
inlawrev-2695	708	17	income	income	NOUN
inlawrev-2695	708	18	"	"	PUNCT
inlawrev-2695	708	19	must	must	AUX
inlawrev-2695	708	20	also	also	ADV
inlawrev-2695	708	21	be	be	AUX
inlawrev-2695	708	22	willing	willing	ADJ
inlawrev-2695	708	23	to	to	PART
inlawrev-2695	708	24	incur	incur	VERB
inlawrev-2695	708	25	a	a	DET
inlawrev-2695	708	26	financially	financially	ADV
inlawrev-2695	708	27	devastating	devastating	ADJ
inlawrev-2695	708	28	gift	gift	NOUN
inlawrev-2695	708	29	tax	tax	NOUN
inlawrev-2695	708	30	on	on	ADP
inlawrev-2695	708	31	the	the	DET
inlawrev-2695	708	32	difference	difference	NOUN
inlawrev-2695	708	33	between	between	ADP
inlawrev-2695	708	34	the	the	DET
inlawrev-2695	708	35	safe	safe	ADJ
inlawrev-2695	708	36	-	-	PUNCT
inlawrev-2695	708	37	harbor	harbor	NOUN
inlawrev-2695	708	38	interest	interest	NOUN
inlawrev-2695	708	39	rate	rate	NOUN
inlawrev-2695	708	40	under	under	ADP
inlawrev-2695	708	41	section	section	NOUN
inlawrev-2695	708	42	483	483	NUM
inlawrev-2695	708	43	and	and	CCONJ
inlawrev-2695	708	44	the	the	DET
inlawrev-2695	708	45	current	current	ADJ
inlawrev-2695	708	46	market	market	NOUN
inlawrev-2695	708	47	rate	rate	NOUN
inlawrev-2695	708	48	of	of	ADP
inlawrev-2695	708	49	interest	interest	NOUN
inlawrev-2695	708	50	.	.	PUNCT
inlawrev-2695	709	1	senator	senator	PROPN
inlawrev-2695	709	2	jepsen	jepsen	PROPN
inlawrev-2695	709	3	commented	comment	VERB
inlawrev-2695	709	4	:	:	PUNCT
inlawrev-2695	709	5	when	when	SCONJ
inlawrev-2695	709	6	the	the	DET
inlawrev-2695	709	7	time	time	NOUN
inlawrev-2695	709	8	comes	come	VERB
inlawrev-2695	709	9	for	for	SCONJ
inlawrev-2695	709	10	a	a	DET
inlawrev-2695	709	11	child	child	NOUN
inlawrev-2695	709	12	to	to	PART
inlawrev-2695	709	13	get	get	AUX
inlawrev-2695	709	14	started	start	VERB
inlawrev-2695	709	15	in	in	ADP
inlawrev-2695	709	16	business	business	NOUN
inlawrev-2695	709	17	or	or	CCONJ
inlawrev-2695	709	18	farming	farming	NOUN
inlawrev-2695	709	19	,	,	PUNCT
inlawrev-2695	709	20	he	he	PRON
inlawrev-2695	709	21	or	or	CCONJ
inlawrev-2695	709	22	she	she	PRON
inlawrev-2695	709	23	can	can	AUX
inlawrev-2695	709	24	not	not	PART
inlawrev-2695	709	25	afford	afford	VERB
inlawrev-2695	709	26	20	20	NUM
inlawrev-2695	709	27	-	-	PUNCT
inlawrev-2695	709	28	percent	percent	NOUN
inlawrev-2695	709	29	interest	interest	NOUN
inlawrev-2695	709	30	rates	rate	NOUN
inlawrev-2695	709	31	and	and	CCONJ
inlawrev-2695	709	32	the	the	DET
inlawrev-2695	709	33	enormous	enormous	ADJ
inlawrev-2695	709	34	initial	initial	ADJ
inlawrev-2695	709	35	capital	capital	NOUN
inlawrev-2695	709	36	expenditures	expenditure	NOUN
inlawrev-2695	709	37	.	.	PUNCT
inlawrev-2695	710	1	so	so	ADV
inlawrev-2695	710	2	,	,	PUNCT
inlawrev-2695	710	3	a	a	DET
inlawrev-2695	710	4	father	father	NOUN
inlawrev-2695	710	5	and	and	CCONJ
inlawrev-2695	710	6	mother	mother	NOUN
inlawrev-2695	710	7	give	give	VERB
inlawrev-2695	710	8	the	the	DET
inlawrev-2695	710	9	child	child	NOUN
inlawrev-2695	710	10	a	a	DET
inlawrev-2695	710	11	break	break	NOUN
inlawrev-2695	710	12	:	:	PUNCT
inlawrev-2695	710	13	a	a	DET
inlawrev-2695	710	14	low	low	ADJ
inlawrev-2695	710	15	-	-	PUNCT
inlawrev-2695	710	16	interest	interest	NOUN
inlawrev-2695	710	17	loan	loan	NOUN
inlawrev-2695	710	18	and	and	CCONJ
inlawrev-2695	710	19	a	a	DET
inlawrev-2695	710	20	deferred	deferred	ADJ
inlawrev-2695	710	21	payment	payment	NOUN
inlawrev-2695	710	22	schedule	schedule	NOUN
inlawrev-2695	710	23	.	.	PUNCT
inlawrev-2695	711	1	this	this	PRON
inlawrev-2695	711	2	does	do	VERB
inlawrev-2695	711	3	two	two	NUM
inlawrev-2695	711	4	things	thing	NOUN
inlawrev-2695	711	5	:	:	PUNCT
inlawrev-2695	711	6	it	it	PRON
inlawrev-2695	711	7	helps	help	VERB
inlawrev-2695	711	8	the	the	DET
inlawrev-2695	711	9	young	young	ADJ
inlawrev-2695	711	10	person	person	NOUN
inlawrev-2695	711	11	when	when	SCONJ
inlawrev-2695	711	12	such	such	ADJ
inlawrev-2695	711	13	help	help	NOUN
inlawrev-2695	711	14	is	be	AUX
inlawrev-2695	711	15	critical	critical	ADJ
inlawrev-2695	711	16	and	and	CCONJ
inlawrev-2695	711	17	allows	allow	VERB
inlawrev-2695	711	18	parents	parent	NOUN
inlawrev-2695	711	19	to	to	PART
inlawrev-2695	711	20	pass	pass	VERB
inlawrev-2695	711	21	on	on	ADP
inlawrev-2695	711	22	their	their	PRON
inlawrev-2695	711	23	property	property	NOUN
inlawrev-2695	711	24	to	to	ADP
inlawrev-2695	711	25	their	their	PRON
inlawrev-2695	711	26	offspring	offspring	NOUN
inlawrev-2695	711	27	without	without	ADP
inlawrev-2695	711	28	incurring	incur	VERB
inlawrev-2695	711	29	the	the	DET
inlawrev-2695	711	30	confiscatory	confiscatory	NOUN
inlawrev-2695	711	31	rates	rate	NOUN
inlawrev-2695	711	32	of	of	ADP
inlawrev-2695	711	33	present	present	ADJ
inlawrev-2695	711	34	estate	estate	NOUN
inlawrev-2695	711	35	taxation	taxation	NOUN
inlawrev-2695	711	36	.	.	PUNCT
inlawrev-2695	712	1	169	169	NUM
inlawrev-2695	712	2	senator	senator	PROPN
inlawrev-2695	712	3	jepsen	jepsen	PROPN
inlawrev-2695	712	4	's	's	PART
inlawrev-2695	712	5	comments	comment	NOUN
inlawrev-2695	712	6	do	do	AUX
inlawrev-2695	712	7	not	not	PART
inlawrev-2695	712	8	suggest	suggest	VERB
inlawrev-2695	712	9	that	that	SCONJ
inlawrev-2695	712	10	parents	parent	NOUN
inlawrev-2695	712	11	would	would	AUX
inlawrev-2695	712	12	escape	escape	VERB
inlawrev-2695	712	13	being	be	AUX
inlawrev-2695	712	14	subject	subject	ADJ
inlawrev-2695	712	15	to	to	ADP
inlawrev-2695	712	16	estate	estate	NOUN
inlawrev-2695	712	17	taxation	taxation	NOUN
inlawrev-2695	712	18	only	only	ADV
inlawrev-2695	712	19	at	at	ADP
inlawrev-2695	712	20	the	the	DET
inlawrev-2695	712	21	expense	expense	NOUN
inlawrev-2695	712	22	of	of	ADP
inlawrev-2695	712	23	being	be	AUX
inlawrev-2695	712	24	subject	subject	ADJ
inlawrev-2695	712	25	to	to	ADP
inlawrev-2695	712	26	gift	gift	NOUN
inlawrev-2695	712	27	taxation	taxation	NOUN
inlawrev-2695	712	28	.	.	PUNCT
inlawrev-2695	713	1	otherwise	otherwise	ADV
inlawrev-2695	713	2	,	,	PUNCT
inlawrev-2695	713	3	that	that	PRON
inlawrev-2695	713	4	would	would	AUX
inlawrev-2695	713	5	defeat	defeat	VERB
inlawrev-2695	713	6	senator	senator	PROPN
inlawrev-2695	713	7	jepsen	jepsen	PROPN
inlawrev-2695	713	8	's	's	PART
inlawrev-2695	713	9	philosophy	philosophy	NOUN
inlawrev-2695	713	10	of	of	ADP
inlawrev-2695	713	11	making	make	VERB
inlawrev-2695	713	12	it	it	PRON
inlawrev-2695	713	13	easier	easy	ADJ
inlawrev-2695	713	14	for	for	SCONJ
inlawrev-2695	713	15	parents	parent	NOUN
inlawrev-2695	713	16	to	to	PART
inlawrev-2695	713	17	transfer	transfer	VERB
inlawrev-2695	713	18	the	the	DET
inlawrev-2695	713	19	property	property	NOUN
inlawrev-2695	713	20	to	to	ADP
inlawrev-2695	713	21	their	their	PRON
inlawrev-2695	713	22	offspring	offspring	NOUN
inlawrev-2695	713	23	.	.	PUNCT
inlawrev-2695	714	1	the	the	DET
inlawrev-2695	714	2	senator	senator	NOUN
inlawrev-2695	714	3	's	's	PART
inlawrev-2695	714	4	comments	comment	NOUN
inlawrev-2695	714	5	do	do	AUX
inlawrev-2695	714	6	not	not	PART
inlawrev-2695	714	7	in	in	ADP
inlawrev-2695	714	8	any	any	DET
inlawrev-2695	714	9	way	way	NOUN
inlawrev-2695	714	10	suggest	suggest	VERB
inlawrev-2695	714	11	that	that	SCONJ
inlawrev-2695	714	12	section	section	NOUN
inlawrev-2695	714	13	483	483	NUM
inlawrev-2695	714	14	transactions	transaction	NOUN
inlawrev-2695	714	15	,	,	PUNCT
inlawrev-2695	714	16	where	where	SCONJ
inlawrev-2695	714	17	the	the	DET
inlawrev-2695	714	18	section	section	NOUN
inlawrev-2695	714	19	483	483	NUM
inlawrev-2695	714	20	rate	rate	NOUN
inlawrev-2695	714	21	of	of	ADP
inlawrev-2695	714	22	interest	interest	NOUN
inlawrev-2695	714	23	has	have	AUX
inlawrev-2695	714	24	been	be	AUX
inlawrev-2695	714	25	used	use	VERB
inlawrev-2695	714	26	,	,	PUNCT
inlawrev-2695	714	27	should	should	AUX
inlawrev-2695	714	28	be	be	AUX
inlawrev-2695	714	29	subject	subject	ADJ
inlawrev-2695	714	30	to	to	ADP
inlawrev-2695	714	31	gift	gift	NOUN
inlawrev-2695	714	32	taxation	taxation	NOUN
inlawrev-2695	714	33	.	.	PUNCT
inlawrev-2695	715	1	furthermore	furthermore	ADV
inlawrev-2695	715	2	,	,	PUNCT
inlawrev-2695	715	3	the	the	DET
inlawrev-2695	715	4	general	general	ADJ
inlawrev-2695	715	5	explanation	explanation	NOUN
inlawrev-2695	715	6	of	of	ADP
inlawrev-2695	715	7	the	the	DET
inlawrev-2695	715	8	economic	economic	ADJ
inlawrev-2695	715	9	recovery	recovery	NOUN
inlawrev-2695	715	10	tax	tax	NOUN
inlawrev-2695	715	11	act	act	NOUN
inlawrev-2695	715	12	of	of	ADP
inlawrev-2695	715	13	1981	1981	NUM
inlawrev-2695	715	14	regarding	regard	VERB
inlawrev-2695	715	15	section	section	NOUN
inlawrev-2695	715	16	483(g	483(g	PROPN
inlawrev-2695	715	17	)	)	PUNCT
inlawrev-2695	716	1	[	[	X
inlawrev-2695	716	2	now	now	ADV
inlawrev-2695	716	3	(	(	PUNCT
inlawrev-2695	716	4	e	e	NOUN
inlawrev-2695	716	5	)	)	PUNCT
inlawrev-2695	716	6	]	]	PUNCT
inlawrev-2695	716	7	indicates	indicate	VERB
inlawrev-2695	716	8	that	that	SCONJ
inlawrev-2695	716	9	an	an	DET
inlawrev-2695	716	10	undue	undue	ADJ
inlawrev-2695	716	11	burden	burden	NOUN
inlawrev-2695	716	12	would	would	AUX
inlawrev-2695	716	13	be	be	AUX
inlawrev-2695	716	14	placed	place	VERB
inlawrev-2695	716	15	on	on	ADP
inlawrev-2695	716	16	sales	sale	NOUN
inlawrev-2695	716	17	of	of	ADP
inlawrev-2695	716	18	land	land	NOUN
inlawrev-2695	716	19	between	between	ADP
inlawrev-2695	716	20	related	related	ADJ
inlawrev-2695	716	21	parties	party	NOUN
inlawrev-2695	716	22	if	if	SCONJ
inlawrev-2695	716	23	the	the	DET
inlawrev-2695	716	24	lower	low	ADJ
inlawrev-2695	716	25	rate	rate	NOUN
inlawrev-2695	716	26	of	of	ADP
inlawrev-2695	716	27	interest	interest	NOUN
inlawrev-2695	716	28	under	under	ADP
inlawrev-2695	716	29	section	section	NOUN
inlawrev-2695	716	30	483(g	483(g	PROPN
inlawrev-2695	716	31	)	)	PUNCT
inlawrev-2695	717	1	[	[	X
inlawrev-2695	717	2	now	now	ADV
inlawrev-2695	717	3	(	(	PUNCT
inlawrev-2695	717	4	e	e	NOUN
inlawrev-2695	717	5	)	)	PUNCT
inlawrev-2695	717	6	]	]	PUNCT
inlawrev-2695	717	7	were	be	AUX
inlawrev-2695	717	8	not	not	PART
inlawrev-2695	717	9	enacted	enact	VERB
inlawrev-2695	717	10	.	.	PUNCT
inlawrev-2695	718	1	170	170	NUM
inlawrev-2695	718	2	l61id	l61id	PROPN
inlawrev-2695	718	3	.	.	PROPN
inlawrev-2695	718	4	l6sid	l6sid	PROPN
inlawrev-2695	718	5	.	.	PUNCT
inlawrev-2695	719	1	169	169	NUM
inlawrev-2695	719	2	m	m	PROPN
inlawrev-2695	719	3	170joint	170joint	PROPN
inlawrev-2695	719	4	committee	committee	NOUN
inlawrev-2695	719	5	on	on	ADP
inlawrev-2695	719	6	taxation	taxation	NOUN
inlawrev-2695	719	7	,	,	PUNCT
inlawrev-2695	719	8	general	general	ADJ
inlawrev-2695	719	9	explanation	explanation	NOUN
inlawrev-2695	719	10	of	of	ADP
inlawrev-2695	719	11	the	the	DET
inlawrev-2695	719	12	economic	economic	ADJ
inlawrev-2695	719	13	recovery	recovery	NOUN
inlawrev-2695	719	14	tax	tax	NOUN
inlawrev-2695	719	15	act	act	NOUN
inlawrev-2695	719	16	of	of	ADP
inlawrev-2695	719	17	1981	1981	NUM
inlawrev-2695	719	18	60	60	NUM
inlawrev-2695	719	19	(	(	PUNCT
inlawrev-2695	719	20	1981	1981	NUM
inlawrev-2695	719	21	)	)	PUNCT
inlawrev-2695	719	22	.	.	PUNCT
inlawrev-2695	720	1	1987	1987	NUM
inlawrev-2695	720	2	]	]	PUNCT
inlawrev-2695	720	3	gift	gift	NOUN
inlawrev-2695	720	4	tax	tax	NOUN
inlawrev-2695	720	5	trap	trap	NOUN
inlawrev-2695	720	6	701	701	NUM
inlawrev-2695	720	7	b.	b.	NOUN
inlawrev-2695	720	8	related	relate	VERB
inlawrev-2695	720	9	party	party	NOUN
inlawrev-2695	720	10	transactions.—as	transactions.—as	PROPN
inlawrev-2695	720	11	discussed	discuss	VERB
inlawrev-2695	720	12	previously	previously	ADV
inlawrev-2695	720	13	,	,	PUNCT
inlawrev-2695	720	14	a	a	DET
inlawrev-2695	720	15	gift	gift	NOUN
inlawrev-2695	720	16	tax	tax	NOUN
inlawrev-2695	720	17	will	will	AUX
inlawrev-2695	720	18	not	not	PART
inlawrev-2695	720	19	be	be	AUX
inlawrev-2695	720	20	imposed	impose	VERB
inlawrev-2695	720	21	on	on	ADP
inlawrev-2695	720	22	all	all	DET
inlawrev-2695	720	23	transactions	transaction	NOUN
inlawrev-2695	720	24	in	in	ADP
inlawrev-2695	720	25	which	which	PRON
inlawrev-2695	720	26	the	the	DET
inlawrev-2695	720	27	value	value	NOUN
inlawrev-2695	720	28	of	of	ADP
inlawrev-2695	720	29	the	the	DET
inlawrev-2695	720	30	consideration	consideration	NOUN
inlawrev-2695	720	31	is	be	AUX
inlawrev-2695	720	32	less	less	ADJ
inlawrev-2695	720	33	than	than	ADP
inlawrev-2695	720	34	the	the	DET
inlawrev-2695	720	35	fair	fair	ADJ
inlawrev-2695	720	36	market	market	NOUN
inlawrev-2695	720	37	value	value	NOUN
inlawrev-2695	720	38	of	of	ADP
inlawrev-2695	720	39	the	the	DET
inlawrev-2695	720	40	property	property	NOUN
inlawrev-2695	720	41	.	.	PUNCT
inlawrev-2695	721	1	171	171	NUM
inlawrev-2695	721	2	where	where	SCONJ
inlawrev-2695	721	3	the	the	DET
inlawrev-2695	721	4	transaction	transaction	NOUN
inlawrev-2695	721	5	is	be	AUX
inlawrev-2695	721	6	a	a	DET
inlawrev-2695	721	7	genuine	genuine	ADJ
inlawrev-2695	721	8	business	business	NOUN
inlawrev-2695	721	9	transaction	transaction	NOUN
inlawrev-2695	721	10	,	,	PUNCT
inlawrev-2695	721	11	in	in	ADP
inlawrev-2695	721	12	contrast	contrast	NOUN
inlawrev-2695	721	13	to	to	ADP
inlawrev-2695	721	14	a	a	DET
inlawrev-2695	721	15	family	family	NOUN
inlawrev-2695	721	16	type	type	NOUN
inlawrev-2695	721	17	transaction	transaction	NOUN
inlawrev-2695	721	18	,	,	PUNCT
inlawrev-2695	721	19	generally	generally	ADV
inlawrev-2695	721	20	no	no	DET
inlawrev-2695	721	21	gift	gift	NOUN
inlawrev-2695	721	22	will	will	AUX
inlawrev-2695	721	23	be	be	AUX
inlawrev-2695	721	24	found	find	VERB
inlawrev-2695	721	25	.	.	PUNCT
inlawrev-2695	722	1	172	172	NUM
inlawrev-2695	722	2	intra	intra	ADJ
inlawrev-2695	722	3	-	-	ADJ
inlawrev-2695	722	4	family	family	NOUN
inlawrev-2695	722	5	transfers	transfer	NOUN
inlawrev-2695	722	6	have	have	AUX
inlawrev-2695	722	7	always	always	ADV
inlawrev-2695	722	8	prompted	prompt	VERB
inlawrev-2695	722	9	special	special	ADJ
inlawrev-2695	722	10	scrutiny	scrutiny	NOUN
inlawrev-2695	722	11	by	by	ADP
inlawrev-2695	722	12	courts	court	NOUN
inlawrev-2695	722	13	,	,	PUNCT
inlawrev-2695	722	14	in	in	ADP
inlawrev-2695	722	15	regard	regard	NOUN
inlawrev-2695	722	16	to	to	ADP
inlawrev-2695	722	17	determining	determine	VERB
inlawrev-2695	722	18	if	if	SCONJ
inlawrev-2695	722	19	a	a	DET
inlawrev-2695	722	20	gift	gift	NOUN
inlawrev-2695	722	21	has	have	AUX
inlawrev-2695	722	22	been	be	AUX
inlawrev-2695	722	23	made	make	VERB
inlawrev-2695	722	24	,	,	PUNCT
inlawrev-2695	722	25	precisely	precisely	ADV
inlawrev-2695	722	26	because	because	SCONJ
inlawrev-2695	722	27	a	a	DET
inlawrev-2695	722	28	genuine	genuine	ADJ
inlawrev-2695	722	29	business	business	NOUN
inlawrev-2695	722	30	transaction	transaction	NOUN
inlawrev-2695	722	31	can	can	AUX
inlawrev-2695	722	32	not	not	PART
inlawrev-2695	722	33	usually	usually	ADV
inlawrev-2695	722	34	be	be	AUX
inlawrev-2695	722	35	found	find	VERB
inlawrev-2695	722	36	.	.	PUNCT
inlawrev-2695	723	1	173	173	NUM
inlawrev-2695	723	2	a	a	DET
inlawrev-2695	723	3	close	close	ADJ
inlawrev-2695	723	4	look	look	NOUN
inlawrev-2695	723	5	at	at	ADP
inlawrev-2695	723	6	the	the	DET
inlawrev-2695	723	7	transaction	transaction	NOUN
inlawrev-2695	723	8	is	be	AUX
inlawrev-2695	723	9	unavoidable	unavoidable	ADJ
inlawrev-2695	723	10	.	.	PUNCT
inlawrev-2695	724	1	174	174	NUM
inlawrev-2695	724	2	however	however	ADV
inlawrev-2695	724	3	,	,	PUNCT
inlawrev-2695	724	4	gift	gift	NOUN
inlawrev-2695	724	5	tax	tax	NOUN
inlawrev-2695	724	6	will	will	AUX
inlawrev-2695	724	7	not	not	PART
inlawrev-2695	724	8	be	be	AUX
inlawrev-2695	724	9	imposed	impose	VERB
inlawrev-2695	724	10	on	on	ADP
inlawrev-2695	724	11	arm	arm	NOUN
inlawrev-2695	724	12	's	's	PART
inlawrev-2695	724	13	length	length	NOUN
inlawrev-2695	724	14	transactions	transaction	NOUN
inlawrev-2695	724	15	that	that	PRON
inlawrev-2695	724	16	have	have	VERB
inlawrev-2695	724	17	a	a	DET
inlawrev-2695	724	18	bona	bona	ADJ
inlawrev-2695	724	19	fide	fide	ADJ
inlawrev-2695	724	20	business	business	NOUN
inlawrev-2695	724	21	objective	objective	NOUN
inlawrev-2695	724	22	and	and	CCONJ
inlawrev-2695	724	23	involve	involve	VERB
inlawrev-2695	724	24	no	no	DET
inlawrev-2695	724	25	element	element	NOUN
inlawrev-2695	724	26	of	of	ADP
inlawrev-2695	724	27	donative	donative	ADJ
inlawrev-2695	724	28	intent	intent	NOUN
inlawrev-2695	724	29	.	.	PUNCT
inlawrev-2695	725	1	175	175	NUM
inlawrev-2695	725	2	furthermore	furthermore	ADV
inlawrev-2695	725	3	,	,	PUNCT
inlawrev-2695	725	4	it	it	PRON
inlawrev-2695	725	5	is	be	AUX
inlawrev-2695	725	6	not	not	PART
inlawrev-2695	725	7	an	an	DET
inlawrev-2695	725	8	essential	essential	ADJ
inlawrev-2695	725	9	requirement	requirement	NOUN
inlawrev-2695	725	10	in	in	ADP
inlawrev-2695	725	11	such	such	ADJ
inlawrev-2695	725	12	transactions	transaction	NOUN
inlawrev-2695	725	13	that	that	PRON
inlawrev-2695	725	14	the	the	DET
inlawrev-2695	725	15	property	property	NOUN
inlawrev-2695	725	16	be	be	AUX
inlawrev-2695	725	17	transferred	transfer	VERB
inlawrev-2695	725	18	for	for	ADP
inlawrev-2695	725	19	a	a	DET
inlawrev-2695	725	20	full	full	ADJ
inlawrev-2695	725	21	and	and	CCONJ
inlawrev-2695	725	22	adequate	adequate	ADJ
inlawrev-2695	725	23	consideration	consideration	NOUN
inlawrev-2695	725	24	in	in	ADP
inlawrev-2695	725	25	money	money	NOUN
inlawrev-2695	725	26	or	or	CCONJ
inlawrev-2695	725	27	money	money	NOUN
inlawrev-2695	725	28	's	's	PART
inlawrev-2695	725	29	worth	worth	NOUN
inlawrev-2695	725	30	in	in	ADP
inlawrev-2695	725	31	order	order	NOUN
inlawrev-2695	725	32	to	to	PART
inlawrev-2695	725	33	preserve	preserve	VERB
inlawrev-2695	725	34	the	the	DET
inlawrev-2695	725	35	legitimate	legitimate	ADJ
inlawrev-2695	725	36	business	business	NOUN
inlawrev-2695	725	37	character	character	NOUN
inlawrev-2695	725	38	of	of	ADP
inlawrev-2695	725	39	the	the	DET
inlawrev-2695	725	40	property	property	NOUN
inlawrev-2695	725	41	transfer	transfer	NOUN
inlawrev-2695	725	42	.	.	PUNCT
inlawrev-2695	726	1	176	176	NUM
inlawrev-2695	726	2	bad	bad	ADJ
inlawrev-2695	726	3	bargains	bargain	NOUN
inlawrev-2695	726	4	and	and	CCONJ
inlawrev-2695	726	5	sales	sale	NOUN
inlawrev-2695	726	6	for	for	ADP
inlawrev-2695	726	7	less	less	ADJ
inlawrev-2695	726	8	than	than	ADP
inlawrev-2695	726	9	a	a	DET
inlawrev-2695	726	10	full	full	ADJ
inlawrev-2695	726	11	and	and	CCONJ
inlawrev-2695	726	12	adequate	adequate	ADJ
inlawrev-2695	726	13	consideration	consideration	NOUN
inlawrev-2695	726	14	are	be	AUX
inlawrev-2695	726	15	commonplace	commonplace	ADJ
inlawrev-2695	726	16	in	in	ADP
inlawrev-2695	726	17	the	the	DET
inlawrev-2695	726	18	business	business	NOUN
inlawrev-2695	726	19	world	world	NOUN
inlawrev-2695	726	20	;	;	PUNCT
inlawrev-2695	726	21	the	the	DET
inlawrev-2695	726	22	tax	tax	NOUN
inlawrev-2695	726	23	law	law	NOUN
inlawrev-2695	726	24	does	do	AUX
inlawrev-2695	726	25	not	not	PART
inlawrev-2695	726	26	insist	insist	VERB
inlawrev-2695	726	27	that	that	SCONJ
inlawrev-2695	726	28	such	such	ADJ
inlawrev-2695	726	29	transactions	transaction	NOUN
inlawrev-2695	726	30	necessarily	necessarily	ADV
inlawrev-2695	726	31	involve	involve	VERB
inlawrev-2695	726	32	gift	gift	NOUN
inlawrev-2695	726	33	transfers	transfer	NOUN
inlawrev-2695	726	34	.	.	PUNCT
inlawrev-2695	727	1	177	177	NUM
inlawrev-2695	727	2	moreover	moreover	ADV
inlawrev-2695	727	3	,	,	PUNCT
inlawrev-2695	727	4	a	a	DET
inlawrev-2695	727	5	family	family	NOUN
inlawrev-2695	727	6	transaction	transaction	NOUN
inlawrev-2695	727	7	may	may	AUX
inlawrev-2695	727	8	be	be	AUX
inlawrev-2695	727	9	treated	treat	VERB
inlawrev-2695	727	10	as	as	ADP
inlawrev-2695	727	11	one	one	NUM
inlawrev-2695	727	12	"	"	PUNCT
inlawrev-2695	727	13	in	in	ADP
inlawrev-2695	727	14	the	the	DET
inlawrev-2695	727	15	ordinary	ordinary	ADJ
inlawrev-2695	727	16	course	course	NOUN
inlawrev-2695	727	17	of	of	ADP
inlawrev-2695	727	18	business	business	NOUN
inlawrev-2695	727	19	"	"	PUNCT
inlawrev-2695	727	20	if	if	SCONJ
inlawrev-2695	727	21	each	each	PRON
inlawrev-2695	727	22	of	of	ADP
inlawrev-2695	727	23	the	the	DET
inlawrev-2695	727	24	parenthetical	parenthetical	ADJ
inlawrev-2695	727	25	criteria	criterion	NOUN
inlawrev-2695	727	26	in	in	ADP
inlawrev-2695	727	27	treasury	treasury	NOUN
inlawrev-2695	727	28	regulation	regulation	NOUN
inlawrev-2695	727	29	section	section	NOUN
inlawrev-2695	727	30	25.25128	25.25128	NUM
inlawrev-2695	727	31	178	178	NUM
inlawrev-2695	727	32	is	be	AUX
inlawrev-2695	727	33	fully	fully	ADV
inlawrev-2695	727	34	met	meet	VERB
inlawrev-2695	727	35	.	.	PUNCT
inlawrev-2695	728	1	179	179	NUM
inlawrev-2695	728	2	a	a	DET
inlawrev-2695	728	3	taxpayer	taxpayer	NOUN
inlawrev-2695	728	4	's	's	PART
inlawrev-2695	728	5	reliance	reliance	NOUN
inlawrev-2695	728	6	on	on	ADP
inlawrev-2695	728	7	the	the	DET
inlawrev-2695	728	8	section	section	NOUN
inlawrev-2695	728	9	483	483	NUM
inlawrev-2695	728	10	rate	rate	NOUN
inlawrev-2695	728	11	of	of	ADP
inlawrev-2695	728	12	interest	interest	NOUN
inlawrev-2695	728	13	could	could	AUX
inlawrev-2695	728	14	show	show	VERB
inlawrev-2695	728	15	that	that	SCONJ
inlawrev-2695	728	16	there	there	PRON
inlawrev-2695	728	17	was	be	VERB
inlawrev-2695	728	18	no	no	DET
inlawrev-2695	728	19	intent	intent	NOUN
inlawrev-2695	728	20	to	to	PART
inlawrev-2695	728	21	make	make	VERB
inlawrev-2695	728	22	a	a	DET
inlawrev-2695	728	23	gift	gift	NOUN
inlawrev-2695	728	24	and	and	CCONJ
inlawrev-2695	728	25	thus	thus	ADV
inlawrev-2695	728	26	render	render	VERB
inlawrev-2695	728	27	the	the	DET
inlawrev-2695	728	28	transaction	transaction	NOUN
inlawrev-2695	728	29	free	free	ADJ
inlawrev-2695	728	30	of	of	ADP
inlawrev-2695	728	31	any	any	DET
inlawrev-2695	728	32	donative	donative	ADJ
inlawrev-2695	728	33	intent	intent	NOUN
inlawrev-2695	728	34	,	,	PUNCT
inlawrev-2695	728	35	bona	bona	ADJ
inlawrev-2695	728	36	fide	fide	ADJ
inlawrev-2695	728	37	,	,	PUNCT
inlawrev-2695	728	38	and	and	CCONJ
inlawrev-2695	728	39	one	one	NUM
inlawrev-2695	728	40	made	make	VERB
inlawrev-2695	728	41	at	at	ADP
inlawrev-2695	728	42	arm	arm	NOUN
inlawrev-2695	728	43	's	's	PART
inlawrev-2695	728	44	length	length	NOUN
inlawrev-2695	728	45	.	.	PUNCT
inlawrev-2695	729	1	in	in	ADP
inlawrev-2695	729	2	other	other	ADJ
inlawrev-2695	729	3	words	word	NOUN
inlawrev-2695	729	4	,	,	PUNCT
inlawrev-2695	729	5	by	by	ADP
inlawrev-2695	729	6	relying	rely	VERB
inlawrev-2695	729	7	on	on	ADP
inlawrev-2695	729	8	section	section	NOUN
inlawrev-2695	729	9	483	483	NUM
inlawrev-2695	729	10	rates	rate	NOUN
inlawrev-2695	729	11	,	,	PUNCT
inlawrev-2695	729	12	the	the	DET
inlawrev-2695	729	13	taxpayer	taxpayer	NOUN
inlawrev-2695	729	14	is	be	AUX
inlawrev-2695	729	15	not	not	PART
inlawrev-2695	729	16	merely	merely	ADV
inlawrev-2695	729	17	charging	charge	VERB
inlawrev-2695	729	18	a	a	DET
inlawrev-2695	729	19	"	"	PUNCT
inlawrev-2695	729	20	low	low	ADJ
inlawrev-2695	729	21	"	"	PUNCT
inlawrev-2695	729	22	rate	rate	NOUN
inlawrev-2695	729	23	of	of	ADP
inlawrev-2695	729	24	interest	interest	NOUN
inlawrev-2695	729	25	,	,	PUNCT
inlawrev-2695	729	26	but	but	CCONJ
inlawrev-2695	729	27	instead	instead	ADV
inlawrev-2695	729	28	is	be	AUX
inlawrev-2695	729	29	intentionally	intentionally	ADV
inlawrev-2695	729	30	complying	comply	VERB
inlawrev-2695	729	31	with	with	ADP
inlawrev-2695	729	32	section	section	NOUN
inlawrev-2695	729	33	483	483	NUM
inlawrev-2695	729	34	of	of	ADP
inlawrev-2695	729	35	the	the	DET
inlawrev-2695	729	36	internal	internal	ADJ
inlawrev-2695	729	37	revenue	revenue	NOUN
inlawrev-2695	729	38	code	code	PROPN
inlawrev-2695	729	39	.	.	PUNCT
inlawrev-2695	730	1	gifts	gift	NOUN
inlawrev-2695	730	2	have	have	AUX
inlawrev-2695	730	3	not	not	PART
inlawrev-2695	730	4	always	always	ADV
inlawrev-2695	730	5	been	be	AUX
inlawrev-2695	730	6	found	find	VERB
inlawrev-2695	730	7	in	in	ADP
inlawrev-2695	730	8	transactions	transaction	NOUN
inlawrev-2695	730	9	between	between	ADP
inlawrev-2695	730	10	related	related	ADJ
inlawrev-2695	730	11	parties	party	NOUN
inlawrev-2695	730	12	where	where	SCONJ
inlawrev-2695	730	13	there	there	PRON
inlawrev-2695	730	14	is	be	VERB
inlawrev-2695	730	15	no	no	DET
inlawrev-2695	730	16	donative	donative	ADJ
inlawrev-2695	730	17	intent	intent	NOUN
inlawrev-2695	730	18	even	even	ADV
inlawrev-2695	730	19	where	where	SCONJ
inlawrev-2695	730	20	less	less	ADJ
inlawrev-2695	730	21	than	than	ADP
inlawrev-2695	730	22	a	a	DET
inlawrev-2695	730	23	full	full	ADJ
inlawrev-2695	730	24	and	and	CCONJ
inlawrev-2695	730	25	adequate	adequate	ADJ
inlawrev-2695	730	26	consideration	consideration	NOUN
inlawrev-2695	730	27	is	be	AUX
inlawrev-2695	730	28	received	receive	VERB
inlawrev-2695	730	29	.	.	PUNCT
inlawrev-2695	731	1	180	180	NUM
inlawrev-2695	731	2	171	171	NUM
inlawrev-2695	731	3	see	see	NOUN
inlawrev-2695	731	4	supra	supra	ADJ
inlawrev-2695	731	5	text	text	NOUN
inlawrev-2695	731	6	accompanying	accompanying	ADJ
inlawrev-2695	731	7	notes	note	NOUN
inlawrev-2695	731	8	29	29	NUM
inlawrev-2695	731	9	-	-	SYM
inlawrev-2695	731	10	35	35	NUM
inlawrev-2695	731	11	.	.	PUNCT
inlawrev-2695	732	1	msee	msee	PROPN
inlawrev-2695	732	2	,	,	PUNCT
inlawrev-2695	732	3	e.g.	e.g.	ADV
inlawrev-2695	732	4	,	,	PUNCT
inlawrev-2695	732	5	estate	estate	NOUN
inlawrev-2695	732	6	of	of	ADP
inlawrev-2695	732	7	anderson	anderson	PROPN
inlawrev-2695	732	8	v.	v.	PROPN
inlawrev-2695	732	9	commissioner	commissioner	PROPN
inlawrev-2695	732	10	,	,	PUNCT
inlawrev-2695	732	11	8	8	NUM
inlawrev-2695	732	12	t.c	t.c	PROPN
inlawrev-2695	732	13	.	.	PROPN
inlawrev-2695	732	14	706	706	NUM
inlawrev-2695	732	15	,	,	PUNCT
inlawrev-2695	732	16	720	720	NUM
inlawrev-2695	732	17	(	(	PUNCT
inlawrev-2695	732	18	1947	1947	NUM
inlawrev-2695	732	19	)	)	PUNCT
inlawrev-2695	732	20	.	.	PUNCT
inlawrev-2695	733	1	l7isee	l7isee	PROPN
inlawrev-2695	733	2	,	,	PUNCT
inlawrev-2695	733	3	e.g.	e.g.	ADV
inlawrev-2695	733	4	,	,	PUNCT
inlawrev-2695	733	5	fehrs	fehrs	PROPN
inlawrev-2695	733	6	v.	v.	ADP
inlawrev-2695	733	7	united	united	PROPN
inlawrev-2695	733	8	states	states	PROPN
inlawrev-2695	733	9	,	,	PUNCT
inlawrev-2695	733	10	620	620	NUM
inlawrev-2695	733	11	f.2d	f.2d	NOUN
inlawrev-2695	733	12	255	255	NUM
inlawrev-2695	733	13	,	,	PUNCT
inlawrev-2695	733	14	260	260	NUM
inlawrev-2695	733	15	(	(	PUNCT
inlawrev-2695	733	16	ct	ct	PROPN
inlawrev-2695	733	17	.	.	PROPN
inlawrev-2695	733	18	ci	ci	PROPN
inlawrev-2695	733	19	.	.	PROPN
inlawrev-2695	733	20	1980	1980	NUM
inlawrev-2695	733	21	)	)	PUNCT
inlawrev-2695	733	22	(	(	PUNCT
inlawrev-2695	733	23	taxpayer	taxpayer	NOUN
inlawrev-2695	733	24	's	's	PART
inlawrev-2695	733	25	transfer	transfer	NOUN
inlawrev-2695	733	26	of	of	ADP
inlawrev-2695	733	27	shares	share	NOUN
inlawrev-2695	733	28	of	of	ADP
inlawrev-2695	733	29	stock	stock	NOUN
inlawrev-2695	733	30	to	to	ADP
inlawrev-2695	733	31	a	a	DET
inlawrev-2695	733	32	newly	newly	ADV
inlawrev-2695	733	33	created	create	VERB
inlawrev-2695	733	34	corporation	corporation	NOUN
inlawrev-2695	733	35	wholly	wholly	ADV
inlawrev-2695	733	36	owned	own	VERB
inlawrev-2695	733	37	by	by	ADP
inlawrev-2695	733	38	taxpayer	taxpayer	NOUN
inlawrev-2695	733	39	's	's	PART
inlawrev-2695	733	40	daughters	daughter	NOUN
inlawrev-2695	733	41	was	be	AUX
inlawrev-2695	733	42	in	in	ADP
inlawrev-2695	733	43	part	part	NOUN
inlawrev-2695	733	44	a	a	DET
inlawrev-2695	733	45	gift	gift	NOUN
inlawrev-2695	733	46	by	by	ADP
inlawrev-2695	733	47	taxpayer	taxpayer	NOUN
inlawrev-2695	733	48	to	to	PART
inlawrev-2695	733	49	corporation	corporation	VERB
inlawrev-2695	733	50	to	to	ADP
inlawrev-2695	733	51	the	the	DET
inlawrev-2695	733	52	extent	extent	NOUN
inlawrev-2695	733	53	of	of	ADP
inlawrev-2695	733	54	the	the	DET
inlawrev-2695	733	55	excess	excess	NOUN
inlawrev-2695	733	56	of	of	ADP
inlawrev-2695	733	57	fair	fair	ADJ
inlawrev-2695	733	58	market	market	NOUN
inlawrev-2695	733	59	value	value	NOUN
inlawrev-2695	733	60	of	of	ADP
inlawrev-2695	733	61	the	the	DET
inlawrev-2695	733	62	transferred	transfer	VERB
inlawrev-2695	733	63	shares	share	NOUN
inlawrev-2695	733	64	of	of	ADP
inlawrev-2695	733	65	stock	stock	NOUN
inlawrev-2695	733	66	over	over	ADP
inlawrev-2695	733	67	consideration	consideration	NOUN
inlawrev-2695	733	68	received	receive	VERB
inlawrev-2695	733	69	)	)	PUNCT
inlawrev-2695	733	70	;	;	PUNCT
inlawrev-2695	733	71	estate	estate	NOUN
inlawrev-2695	733	72	of	of	ADP
inlawrev-2695	733	73	reynolds	reynolds	PROPN
inlawrev-2695	733	74	v.	v.	PROPN
inlawrev-2695	733	75	commissioner	commissioner	PROPN
inlawrev-2695	733	76	,	,	PUNCT
inlawrev-2695	733	77	55	55	NUM
inlawrev-2695	733	78	t.c	t.c	NOUN
inlawrev-2695	733	79	.	.	PROPN
inlawrev-2695	733	80	172	172	NUM
inlawrev-2695	733	81	,	,	PUNCT
inlawrev-2695	733	82	201	201	NUM
inlawrev-2695	733	83	(	(	PUNCT
inlawrev-2695	733	84	1970	1970	NUM
inlawrev-2695	733	85	)	)	PUNCT
inlawrev-2695	733	86	.	.	PUNCT
inlawrev-2695	734	1	ll4	ll4	PROPN
inlawrev-2695	734	2	see	see	VERB
inlawrev-2695	734	3	,	,	PUNCT
inlawrev-2695	734	4	e.g.	e.g.	ADV
inlawrev-2695	734	5	,	,	PUNCT
inlawrev-2695	734	6	fehrs	fehrs	ADJ
inlawrev-2695	734	7	,	,	PUNCT
inlawrev-2695	734	8	620	620	NUM
inlawrev-2695	734	9	f.2d	f.2d	NOUN
inlawrev-2695	734	10	at	at	ADP
inlawrev-2695	734	11	260	260	NUM
inlawrev-2695	734	12	.	.	PUNCT
inlawrev-2695	735	1	175	175	NUM
inlawrev-2695	735	2	m	m	VERB
inlawrev-2695	735	3	"	"	PUNCT
inlawrev-2695	735	4	6id	6id	PROPN
inlawrev-2695	735	5	.	.	PUNCT
inlawrev-2695	736	1	x11	x11	PROPN
inlawrev-2695	736	2	ld.\	ld.\	PROPN
inlawrev-2695	736	3	estate	estate	NOUN
inlawrev-2695	736	4	of	of	ADP
inlawrev-2695	736	5	anderson	anderson	PROPN
inlawrev-2695	736	6	,	,	PUNCT
inlawrev-2695	736	7	8	8	NUM
inlawrev-2695	736	8	t.c	t.c	PROPN
inlawrev-2695	736	9	.	.	PUNCT
inlawrev-2695	737	1	at	at	ADP
inlawrev-2695	737	2	720	720	NUM
inlawrev-2695	737	3	.	.	PUNCT
inlawrev-2695	737	4	xnsee	xnsee	PROPN
inlawrev-2695	737	5	supra	supra	PROPN
inlawrev-2695	737	6	text	text	PROPN
inlawrev-2695	737	7	accompanying	accompanying	ADJ
inlawrev-2695	737	8	note	note	NOUN
inlawrev-2695	737	9	31	31	NUM
inlawrev-2695	737	10	.	.	PUNCT
inlawrev-2695	738	1	179estate	179estate	PROPN
inlawrev-2695	738	2	of	of	ADP
inlawrev-2695	738	3	berkman	berkman	PROPN
inlawrev-2695	738	4	v.	v.	PROPN
inlawrev-2695	738	5	commissioner	commissioner	PROPN
inlawrev-2695	738	6	,	,	PUNCT
inlawrev-2695	738	7	38	38	NUM
inlawrev-2695	738	8	t.c.m	t.c.m	NOUN
inlawrev-2695	738	9	.	.	PUNCT
inlawrev-2695	739	1	(	(	PUNCT
inlawrev-2695	739	2	cch	cch	NOUN
inlawrev-2695	739	3	)	)	PUNCT
inlawrev-2695	739	4	183	183	NUM
inlawrev-2695	739	5	,	,	PUNCT
inlawrev-2695	739	6	185	185	NUM
inlawrev-2695	739	7	-	-	SYM
inlawrev-2695	739	8	86	86	NUM
inlawrev-2695	739	9	(	(	PUNCT
inlawrev-2695	739	10	1979	1979	NUM
inlawrev-2695	739	11	)	)	PUNCT
inlawrev-2695	739	12	.	.	PUNCT
inlawrev-2695	740	1	]	]	X
inlawrev-2695	740	2	80see	80see	ADJ
inlawrev-2695	740	3	messing	mess	VERB
inlawrev-2695	740	4	v.	v.	ADP
inlawrev-2695	740	5	commissioner	commissioner	NOUN
inlawrev-2695	740	6	,	,	PUNCT
inlawrev-2695	740	7	48	48	NUM
inlawrev-2695	740	8	t.c	t.c	PROPN
inlawrev-2695	740	9	.	.	PROPN
inlawrev-2695	740	10	502	502	NUM
inlawrev-2695	740	11	,	,	PUNCT
inlawrev-2695	740	12	511	511	NUM
inlawrev-2695	740	13	-	-	SYM
inlawrev-2695	740	14	12	12	NUM
inlawrev-2695	740	15	(	(	PUNCT
inlawrev-2695	740	16	1967	1967	NUM
inlawrev-2695	740	17	)	)	PUNCT
inlawrev-2695	740	18	(	(	PUNCT
inlawrev-2695	740	19	no	no	DET
inlawrev-2695	740	20	gift	gift	NOUN
inlawrev-2695	740	21	was	be	AUX
inlawrev-2695	740	22	found	find	VERB
inlawrev-2695	740	23	where	where	SCONJ
inlawrev-2695	740	24	a	a	DET
inlawrev-2695	740	25	father	father	NOUN
inlawrev-2695	740	26	sold	sell	VERB
inlawrev-2695	740	27	stock	stock	NOUN
inlawrev-2695	740	28	to	to	ADP
inlawrev-2695	740	29	his	his	PRON
inlawrev-2695	740	30	son	son	NOUN
inlawrev-2695	740	31	at	at	ADP
inlawrev-2695	740	32	a	a	DET
inlawrev-2695	740	33	price	price	NOUN
inlawrev-2695	740	34	below	below	ADP
inlawrev-2695	740	35	its	its	PRON
inlawrev-2695	740	36	worth	worth	NOUN
inlawrev-2695	740	37	because	because	SCONJ
inlawrev-2695	740	38	there	there	PRON
inlawrev-2695	740	39	was	be	VERB
inlawrev-2695	740	40	held	hold	VERB
inlawrev-2695	740	41	to	to	PART
inlawrev-2695	740	42	be	be	AUX
inlawrev-2695	740	43	no	no	DET
inlawrev-2695	740	44	donative	donative	ADJ
inlawrev-2695	740	45	intent	intent	NOUN
inlawrev-2695	740	46	)	)	PUNCT
inlawrev-2695	740	47	.	.	PUNCT
inlawrev-2695	741	1	702	702	NUM
inlawrev-2695	741	2	indiana	indiana	PROPN
inlawrev-2695	741	3	law	law	PROPN
inlawrev-2695	741	4	review	review	NOUN
inlawrev-2695	741	5	[	[	X
inlawrev-2695	741	6	vol	vol	NOUN
inlawrev-2695	741	7	.	.	PUNCT
inlawrev-2695	741	8	20:679	20:679	NUM
inlawrev-2695	741	9	essentially	essentially	ADV
inlawrev-2695	741	10	,	,	PUNCT
inlawrev-2695	741	11	unrelated	unrelated	ADJ
inlawrev-2695	741	12	parties	party	NOUN
inlawrev-2695	741	13	whose	whose	DET
inlawrev-2695	741	14	transactions	transaction	NOUN
inlawrev-2695	741	15	fall	fall	VERB
inlawrev-2695	741	16	under	under	ADP
inlawrev-2695	741	17	section	section	NOUN
inlawrev-2695	741	18	483	483	NUM
inlawrev-2695	741	19	and	and	CCONJ
inlawrev-2695	741	20	who	who	PRON
inlawrev-2695	741	21	use	use	VERB
inlawrev-2695	741	22	section	section	NOUN
inlawrev-2695	741	23	483	483	NUM
inlawrev-2695	741	24	rates	rate	NOUN
inlawrev-2695	741	25	when	when	SCONJ
inlawrev-2695	741	26	market	market	NOUN
inlawrev-2695	741	27	rates	rate	NOUN
inlawrev-2695	741	28	are	be	AUX
inlawrev-2695	741	29	higher	high	ADJ
inlawrev-2695	741	30	would	would	AUX
inlawrev-2695	741	31	be	be	AUX
inlawrev-2695	741	32	unlikely	unlikely	ADJ
inlawrev-2695	741	33	to	to	PART
inlawrev-2695	741	34	face	face	VERB
inlawrev-2695	741	35	gift	gift	NOUN
inlawrev-2695	741	36	tax	tax	NOUN
inlawrev-2695	741	37	problems	problem	NOUN
inlawrev-2695	741	38	.	.	PUNCT
inlawrev-2695	742	1	this	this	PRON
inlawrev-2695	742	2	will	will	AUX
inlawrev-2695	742	3	be	be	AUX
inlawrev-2695	742	4	true	true	ADJ
inlawrev-2695	742	5	even	even	ADV
inlawrev-2695	742	6	if	if	SCONJ
inlawrev-2695	742	7	market	market	NOUN
inlawrev-2695	742	8	rates	rate	NOUN
inlawrev-2695	742	9	and	and	CCONJ
inlawrev-2695	742	10	not	not	PART
inlawrev-2695	742	11	section	section	VERB
inlawrev-2695	742	12	483	483	NUM
inlawrev-2695	742	13	rates	rate	NOUN
inlawrev-2695	742	14	apply	apply	VERB
inlawrev-2695	742	15	for	for	ADP
inlawrev-2695	742	16	gift	gift	NOUN
inlawrev-2695	742	17	tax	tax	NOUN
inlawrev-2695	742	18	purposes	purpose	NOUN
inlawrev-2695	742	19	because	because	SCONJ
inlawrev-2695	742	20	unrelated	unrelated	ADJ
inlawrev-2695	742	21	party	party	NOUN
inlawrev-2695	742	22	transactions	transaction	NOUN
inlawrev-2695	742	23	will	will	AUX
inlawrev-2695	742	24	generally	generally	ADV
inlawrev-2695	742	25	not	not	PART
inlawrev-2695	742	26	be	be	AUX
inlawrev-2695	742	27	subject	subject	ADJ
inlawrev-2695	742	28	to	to	ADP
inlawrev-2695	742	29	gift	gift	NOUN
inlawrev-2695	742	30	taxation	taxation	NOUN
inlawrev-2695	742	31	.	.	PUNCT
inlawrev-2695	743	1	181	181	NUM
inlawrev-2695	744	1	it	it	PRON
inlawrev-2695	744	2	is	be	AUX
inlawrev-2695	744	3	only	only	ADV
inlawrev-2695	744	4	related	related	ADJ
inlawrev-2695	744	5	party	party	NOUN
inlawrev-2695	744	6	transactions	transaction	NOUN
inlawrev-2695	744	7	that	that	PRON
inlawrev-2695	744	8	are	be	AUX
inlawrev-2695	744	9	normally	normally	ADV
inlawrev-2695	744	10	subject	subject	ADJ
inlawrev-2695	744	11	to	to	ADP
inlawrev-2695	744	12	gift	gift	NOUN
inlawrev-2695	744	13	taxation	taxation	NOUN
inlawrev-2695	744	14	.	.	PUNCT
inlawrev-2695	745	1	182	182	NUM
inlawrev-2695	746	1	it	it	PRON
inlawrev-2695	746	2	is	be	AUX
inlawrev-2695	746	3	inconsistent	inconsistent	ADJ
inlawrev-2695	746	4	to	to	PART
inlawrev-2695	746	5	allow	allow	VERB
inlawrev-2695	746	6	unrelated	unrelated	ADJ
inlawrev-2695	746	7	parties	party	NOUN
inlawrev-2695	746	8	to	to	PART
inlawrev-2695	746	9	succeed	succeed	VERB
inlawrev-2695	746	10	in	in	ADP
inlawrev-2695	746	11	charging	charge	VERB
inlawrev-2695	746	12	the	the	DET
inlawrev-2695	746	13	section	section	NOUN
inlawrev-2695	746	14	483	483	NUM
inlawrev-2695	746	15	rate	rate	NOUN
inlawrev-2695	746	16	without	without	ADP
inlawrev-2695	746	17	incurring	incur	VERB
inlawrev-2695	746	18	any	any	DET
inlawrev-2695	746	19	gift	gift	NOUN
inlawrev-2695	746	20	tax	tax	NOUN
inlawrev-2695	746	21	,	,	PUNCT
inlawrev-2695	746	22	while	while	SCONJ
inlawrev-2695	746	23	forcing	force	VERB
inlawrev-2695	746	24	related	related	ADJ
inlawrev-2695	746	25	parties	party	NOUN
inlawrev-2695	746	26	to	to	PART
inlawrev-2695	746	27	meet	meet	VERB
inlawrev-2695	746	28	the	the	DET
inlawrev-2695	746	29	market	market	NOUN
inlawrev-2695	746	30	rate	rate	NOUN
inlawrev-2695	746	31	of	of	ADP
inlawrev-2695	746	32	interest	interest	NOUN
inlawrev-2695	746	33	in	in	ADP
inlawrev-2695	746	34	order	order	NOUN
inlawrev-2695	746	35	to	to	PART
inlawrev-2695	746	36	avoid	avoid	VERB
inlawrev-2695	746	37	gift	gift	NOUN
inlawrev-2695	746	38	taxation	taxation	NOUN
inlawrev-2695	746	39	when	when	SCONJ
inlawrev-2695	746	40	both	both	DET
inlawrev-2695	746	41	parties	party	NOUN
inlawrev-2695	746	42	'	'	PART
inlawrev-2695	746	43	transactions	transaction	NOUN
inlawrev-2695	746	44	fall	fall	VERB
inlawrev-2695	746	45	under	under	ADP
inlawrev-2695	746	46	section	section	NOUN
inlawrev-2695	746	47	483	483	NUM
inlawrev-2695	746	48	.	.	PUNCT
inlawrev-2695	747	1	this	this	PRON
inlawrev-2695	747	2	is	be	AUX
inlawrev-2695	747	3	especially	especially	ADV
inlawrev-2695	747	4	so	so	ADV
inlawrev-2695	747	5	because	because	SCONJ
inlawrev-2695	747	6	section	section	NOUN
inlawrev-2695	747	7	483(g	483(g	PROPN
inlawrev-2695	747	8	)	)	PUNCT
inlawrev-2695	748	1	[	[	X
inlawrev-2695	748	2	now	now	ADV
inlawrev-2695	748	3	(	(	PUNCT
inlawrev-2695	748	4	e	e	NOUN
inlawrev-2695	748	5	)	)	PUNCT
inlawrev-2695	748	6	]	]	PUNCT
inlawrev-2695	748	7	was	be	AUX
inlawrev-2695	748	8	created	create	VERB
inlawrev-2695	748	9	,	,	PUNCT
inlawrev-2695	748	10	which	which	PRON
inlawrev-2695	748	11	provides	provide	VERB
inlawrev-2695	748	12	a	a	DET
inlawrev-2695	748	13	special	special	ADJ
inlawrev-2695	748	14	lower	low	ADJ
inlawrev-2695	748	15	rate	rate	NOUN
inlawrev-2695	748	16	of	of	ADP
inlawrev-2695	748	17	interest	interest	NOUN
inlawrev-2695	748	18	for	for	ADP
inlawrev-2695	748	19	related	related	ADJ
inlawrev-2695	748	20	party	party	NOUN
inlawrev-2695	748	21	transactions	transaction	NOUN
inlawrev-2695	748	22	.	.	PUNCT
inlawrev-2695	749	1	183	183	NUM
inlawrev-2695	749	2	it	it	PRON
inlawrev-2695	749	3	misleads	mislead	VERB
inlawrev-2695	749	4	taxpayers	taxpayer	NOUN
inlawrev-2695	749	5	,	,	PUNCT
inlawrev-2695	749	6	defeats	defeat	VERB
inlawrev-2695	749	7	reliance	reliance	NOUN
inlawrev-2695	749	8	expectations	expectation	NOUN
inlawrev-2695	749	9	,	,	PUNCT
inlawrev-2695	749	10	and	and	CCONJ
inlawrev-2695	749	11	is	be	AUX
inlawrev-2695	749	12	inconsistent	inconsistent	ADJ
inlawrev-2695	749	13	with	with	ADP
inlawrev-2695	749	14	legislative	legislative	ADJ
inlawrev-2695	749	15	intent	intent	NOUN
inlawrev-2695	749	16	for	for	ADP
inlawrev-2695	749	17	the	the	DET
inlawrev-2695	749	18	irs	irs	PROPN
inlawrev-2695	749	19	to	to	PART
inlawrev-2695	749	20	maintain	maintain	VERB
inlawrev-2695	749	21	that	that	SCONJ
inlawrev-2695	749	22	related	related	ADJ
inlawrev-2695	749	23	taxpayers	taxpayer	NOUN
inlawrev-2695	749	24	must	must	AUX
inlawrev-2695	749	25	charge	charge	VERB
inlawrev-2695	749	26	the	the	DET
inlawrev-2695	749	27	section	section	NOUN
inlawrev-2695	749	28	483	483	NUM
inlawrev-2695	749	29	interest	interest	NOUN
inlawrev-2695	749	30	rate	rate	NOUN
inlawrev-2695	749	31	for	for	ADP
inlawrev-2695	749	32	income	income	NOUN
inlawrev-2695	749	33	tax	tax	NOUN
inlawrev-2695	749	34	purposes	purpose	NOUN
inlawrev-2695	749	35	but	but	CCONJ
inlawrev-2695	749	36	must	must	AUX
inlawrev-2695	749	37	charge	charge	VERB
inlawrev-2695	749	38	the	the	DET
inlawrev-2695	749	39	higher	high	ADJ
inlawrev-2695	749	40	market	market	NOUN
inlawrev-2695	749	41	interest	interest	NOUN
inlawrev-2695	749	42	rate	rate	NOUN
inlawrev-2695	749	43	to	to	PART
inlawrev-2695	749	44	avoid	avoid	VERB
inlawrev-2695	749	45	gift	gift	NOUN
inlawrev-2695	749	46	taxation	taxation	NOUN
inlawrev-2695	749	47	.	.	PUNCT
inlawrev-2695	750	1	nowhere	nowhere	ADV
inlawrev-2695	750	2	in	in	ADP
inlawrev-2695	750	3	section	section	NOUN
inlawrev-2695	750	4	483(g	483(g	PROPN
inlawrev-2695	750	5	)	)	PUNCT
inlawrev-2695	751	1	[	[	X
inlawrev-2695	751	2	now	now	ADV
inlawrev-2695	751	3	(	(	PUNCT
inlawrev-2695	751	4	e	e	NOUN
inlawrev-2695	751	5	)	)	PUNCT
inlawrev-2695	751	6	]	]	PUNCT
inlawrev-2695	751	7	or	or	CCONJ
inlawrev-2695	751	8	anywhere	anywhere	ADV
inlawrev-2695	751	9	else	else	ADV
inlawrev-2695	751	10	in	in	ADP
inlawrev-2695	751	11	section	section	NOUN
inlawrev-2695	751	12	483	483	NUM
inlawrev-2695	751	13	is	be	AUX
inlawrev-2695	751	14	it	it	PRON
inlawrev-2695	751	15	mentioned	mention	VERB
inlawrev-2695	751	16	that	that	SCONJ
inlawrev-2695	751	17	imputation	imputation	NOUN
inlawrev-2695	751	18	of	of	ADP
inlawrev-2695	751	19	interest	interest	NOUN
inlawrev-2695	751	20	is	be	AUX
inlawrev-2695	751	21	limited	limit	VERB
inlawrev-2695	751	22	to	to	PART
inlawrev-2695	751	23	income	income	NOUN
inlawrev-2695	751	24	tax	tax	NOUN
inlawrev-2695	751	25	purposes	purpose	NOUN
inlawrev-2695	751	26	.	.	PUNCT
inlawrev-2695	752	1	3	3	NUM
inlawrev-2695	752	2	.	.	SYM
inlawrev-2695	752	3	1984	1984	NUM
inlawrev-2695	752	4	amendments.—section	amendments.—section	NOUN
inlawrev-2695	752	5	483	483	NUM
inlawrev-2695	752	6	was	be	AUX
inlawrev-2695	752	7	again	again	ADV
inlawrev-2695	752	8	amended	amend	VERB
inlawrev-2695	752	9	by	by	ADP
inlawrev-2695	752	10	the	the	DET
inlawrev-2695	752	11	deficit	deficit	NOUN
inlawrev-2695	752	12	reduction	reduction	NOUN
inlawrev-2695	752	13	act	act	NOUN
inlawrev-2695	752	14	of	of	ADP
inlawrev-2695	752	15	1984	1984	NUM
inlawrev-2695	752	16	.	.	PUNCT
inlawrev-2695	753	1	184	184	NUM
inlawrev-2695	753	2	congress	congress	PROPN
inlawrev-2695	753	3	recognized	recognize	VERB
inlawrev-2695	753	4	that	that	SCONJ
inlawrev-2695	753	5	the	the	DET
inlawrev-2695	753	6	safeharbor	safeharbor	NOUN
inlawrev-2695	753	7	and	and	CCONJ
inlawrev-2695	753	8	imputed	impute	VERB
inlawrev-2695	753	9	interest	interest	NOUN
inlawrev-2695	753	10	rates	rate	NOUN
inlawrev-2695	753	11	under	under	ADP
inlawrev-2695	753	12	section	section	NOUN
inlawrev-2695	753	13	483	483	NUM
inlawrev-2695	753	14	did	do	AUX
inlawrev-2695	753	15	not	not	PART
inlawrev-2695	753	16	represent	represent	VERB
inlawrev-2695	753	17	economic	economic	ADJ
inlawrev-2695	753	18	rates	rate	NOUN
inlawrev-2695	753	19	of	of	ADP
inlawrev-2695	753	20	interest	interest	NOUN
inlawrev-2695	753	21	for	for	ADP
inlawrev-2695	753	22	three	three	NUM
inlawrev-2695	753	23	reasons	reason	NOUN
inlawrev-2695	753	24	.	.	PUNCT
inlawrev-2695	754	1	185	185	NUM
inlawrev-2695	754	2	first	first	ADJ
inlawrev-2695	754	3	,	,	PUNCT
inlawrev-2695	754	4	section	section	NOUN
inlawrev-2695	754	5	483	483	NUM
inlawrev-2695	754	6	rates	rate	NOUN
inlawrev-2695	754	7	had	have	AUX
inlawrev-2695	754	8	not	not	PART
inlawrev-2695	754	9	kept	keep	VERB
inlawrev-2695	754	10	up	up	ADP
inlawrev-2695	754	11	with	with	ADP
inlawrev-2695	754	12	market	market	NOUN
inlawrev-2695	754	13	rates	rate	NOUN
inlawrev-2695	754	14	.	.	PUNCT
inlawrev-2695	755	1	186	186	NUM
inlawrev-2695	755	2	second	second	ADJ
inlawrev-2695	755	3	,	,	PUNCT
inlawrev-2695	755	4	test	test	NOUN
inlawrev-2695	755	5	rates	rate	NOUN
inlawrev-2695	755	6	under	under	ADP
inlawrev-2695	755	7	section	section	NOUN
inlawrev-2695	755	8	483	483	NUM
inlawrev-2695	755	9	did	do	AUX
inlawrev-2695	755	10	not	not	PART
inlawrev-2695	755	11	use	use	VERB
inlawrev-2695	755	12	compounding	compounding	NOUN
inlawrev-2695	755	13	features	feature	NOUN
inlawrev-2695	755	14	.	.	PUNCT
inlawrev-2695	756	1	187	187	NUM
inlawrev-2695	756	2	third	third	ADJ
inlawrev-2695	756	3	,	,	PUNCT
inlawrev-2695	756	4	use	use	NOUN
inlawrev-2695	756	5	of	of	ADP
inlawrev-2695	756	6	a	a	DET
inlawrev-2695	756	7	single	single	ADJ
inlawrev-2695	756	8	rate	rate	NOUN
inlawrev-2695	756	9	for	for	ADP
inlawrev-2695	756	10	all	all	DET
inlawrev-2695	756	11	obligations	obligation	NOUN
inlawrev-2695	756	12	failed	fail	VERB
inlawrev-2695	756	13	to	to	PART
inlawrev-2695	756	14	recognize	recognize	VERB
inlawrev-2695	756	15	that	that	SCONJ
inlawrev-2695	756	16	lenders	lender	NOUN
inlawrev-2695	756	17	typically	typically	ADV
inlawrev-2695	756	18	demand	demand	VERB
inlawrev-2695	756	19	different	different	ADJ
inlawrev-2695	756	20	rates	rate	NOUN
inlawrev-2695	756	21	of	of	ADP
inlawrev-2695	756	22	return	return	NOUN
inlawrev-2695	756	23	on	on	ADP
inlawrev-2695	756	24	investments	investment	NOUN
inlawrev-2695	756	25	depending	depend	VERB
inlawrev-2695	756	26	upon	upon	SCONJ
inlawrev-2695	756	27	the	the	DET
inlawrev-2695	756	28	term	term	NOUN
inlawrev-2695	756	29	of	of	ADP
inlawrev-2695	756	30	the	the	DET
inlawrev-2695	756	31	loan	loan	NOUN
inlawrev-2695	756	32	.	.	PUNCT
inlawrev-2695	757	1	188	188	NUM
inlawrev-2695	757	2	in	in	ADP
inlawrev-2695	757	3	other	other	ADJ
inlawrev-2695	757	4	words	word	NOUN
inlawrev-2695	757	5	,	,	PUNCT
inlawrev-2695	757	6	congress	congress	PROPN
inlawrev-2695	757	7	recognized	recognize	VERB
inlawrev-2695	757	8	that	that	SCONJ
inlawrev-2695	757	9	the	the	DET
inlawrev-2695	757	10	section	section	NOUN
inlawrev-2695	757	11	483	483	NUM
inlawrev-2695	757	12	rates	rate	NOUN
inlawrev-2695	757	13	were	be	AUX
inlawrev-2695	757	14	not	not	PART
inlawrev-2695	757	15	as	as	ADV
inlawrev-2695	757	16	high	high	ADJ
inlawrev-2695	757	17	as	as	ADP
inlawrev-2695	757	18	market	market	NOUN
inlawrev-2695	757	19	rates	rate	NOUN
inlawrev-2695	757	20	of	of	ADP
inlawrev-2695	757	21	interest	interest	NOUN
inlawrev-2695	757	22	;	;	PUNCT
inlawrev-2695	757	23	until	until	ADP
inlawrev-2695	757	24	1984	1984	NUM
inlawrev-2695	757	25	,	,	PUNCT
inlawrev-2695	757	26	congress	congress	PROPN
inlawrev-2695	757	27	chose	choose	VERB
inlawrev-2695	757	28	to	to	PART
inlawrev-2695	757	29	do	do	VERB
inlawrev-2695	757	30	nothing	nothing	PRON
inlawrev-2695	757	31	about	about	ADP
inlawrev-2695	757	32	the	the	DET
inlawrev-2695	757	33	disparity	disparity	NOUN
inlawrev-2695	757	34	.	.	PUNCT
inlawrev-2695	758	1	there	there	PRON
inlawrev-2695	758	2	is	be	VERB
inlawrev-2695	758	3	no	no	DET
inlawrev-2695	758	4	reason	reason	NOUN
inlawrev-2695	758	5	why	why	SCONJ
inlawrev-2695	758	6	the	the	DET
inlawrev-2695	758	7	seller	seller	NOUN
inlawrev-2695	758	8	should	should	AUX
inlawrev-2695	758	9	suffer	suffer	VERB
inlawrev-2695	758	10	merely	merely	ADV
inlawrev-2695	758	11	because	because	SCONJ
inlawrev-2695	758	12	the	the	DET
inlawrev-2695	758	13	section	section	NOUN
inlawrev-2695	758	14	483	483	NUM
inlawrev-2695	758	15	rates	rate	NOUN
inlawrev-2695	758	16	were	be	AUX
inlawrev-2695	758	17	not	not	PART
inlawrev-2695	758	18	adjusted	adjust	VERB
inlawrev-2695	758	19	to	to	ADP
inlawrev-2695	758	20	market	market	NOUN
inlawrev-2695	758	21	rates	rate	NOUN
inlawrev-2695	758	22	.	.	PUNCT
inlawrev-2695	759	1	again	again	ADV
inlawrev-2695	759	2	,	,	PUNCT
inlawrev-2695	759	3	it	it	PRON
inlawrev-2695	759	4	appears	appear	VERB
inlawrev-2695	759	5	that	that	SCONJ
inlawrev-2695	759	6	section	section	NOUN
inlawrev-2695	759	7	483	483	NUM
inlawrev-2695	759	8	is	be	AUX
inlawrev-2695	759	9	an	an	DET
inlawrev-2695	759	10	exception	exception	NOUN
inlawrev-2695	759	11	to	to	ADP
inlawrev-2695	759	12	the	the	DET
inlawrev-2695	759	13	rule	rule	NOUN
inlawrev-2695	759	14	that	that	SCONJ
inlawrev-2695	759	15	a	a	DET
inlawrev-2695	759	16	below	below	ADP
inlawrev-2695	759	17	-	-	PUNCT
inlawrev-2695	759	18	market	market	NOUN
inlawrev-2695	759	19	interest	interest	NOUN
inlawrev-2695	759	20	rate	rate	NOUN
inlawrev-2695	759	21	deferred	defer	VERB
inlawrev-2695	759	22	payment	payment	NOUN
inlawrev-2695	759	23	transaction	transaction	NOUN
inlawrev-2695	759	24	between	between	ADP
inlawrev-2695	759	25	related	related	ADJ
inlawrev-2695	759	26	parties	party	NOUN
inlawrev-2695	759	27	involves	involve	VERB
inlawrev-2695	759	28	a	a	DET
inlawrev-2695	759	29	gift	gift	NOUN
inlawrev-2695	759	30	.	.	PUNCT
inlawrev-2695	760	1	the	the	DET
inlawrev-2695	760	2	deficit	deficit	NOUN
inlawrev-2695	760	3	reduction	reduction	NOUN
inlawrev-2695	760	4	act	act	NOUN
inlawrev-2695	760	5	provides	provide	VERB
inlawrev-2695	760	6	that	that	SCONJ
inlawrev-2695	760	7	the	the	DET
inlawrev-2695	760	8	new	new	ADJ
inlawrev-2695	760	9	rates	rate	NOUN
inlawrev-2695	760	10	under	under	ADP
inlawrev-2695	760	11	section	section	NOUN
inlawrev-2695	760	12	483	483	NUM
inlawrev-2695	760	13	vary	vary	VERB
inlawrev-2695	760	14	according	accord	VERB
inlawrev-2695	760	15	to	to	ADP
inlawrev-2695	760	16	the	the	DET
inlawrev-2695	760	17	maturity	maturity	NOUN
inlawrev-2695	760	18	of	of	ADP
inlawrev-2695	760	19	the	the	DET
inlawrev-2695	760	20	obligations	obligation	NOUN
inlawrev-2695	760	21	and	and	CCONJ
inlawrev-2695	760	22	that	that	SCONJ
inlawrev-2695	760	23	the	the	DET
inlawrev-2695	760	24	rates	rate	NOUN
inlawrev-2695	760	25	181	181	NUM
inlawrev-2695	760	26	see	see	VERB
inlawrev-2695	760	27	supra	supra	ADJ
inlawrev-2695	760	28	text	text	NOUN
inlawrev-2695	760	29	accompanying	accompanying	ADJ
inlawrev-2695	760	30	note	note	NOUN
inlawrev-2695	760	31	34	34	NUM
inlawrev-2695	760	32	.	.	PUNCT
inlawrev-2695	761	1	l82see	l82see	VERB
inlawrev-2695	761	2	supra	supra	ADJ
inlawrev-2695	761	3	text	text	NOUN
inlawrev-2695	761	4	accompanying	accompanying	ADJ
inlawrev-2695	761	5	note	note	NOUN
inlawrev-2695	762	1	33	33	NUM
inlawrev-2695	762	2	.	.	NOUN
inlawrev-2695	762	3	183	183	NUM
inlawrev-2695	762	4	i.r.c	i.r.c	NOUN
inlawrev-2695	762	5	.	.	PUNCT
inlawrev-2695	763	1	§	§	PROPN
inlawrev-2695	763	2	483(g)(1	483(g)(1	NUM
inlawrev-2695	763	3	)	)	PUNCT
inlawrev-2695	763	4	(	(	PUNCT
inlawrev-2695	763	5	1982	1982	NUM
inlawrev-2695	763	6	)	)	PUNCT
inlawrev-2695	763	7	.	.	PUNCT
inlawrev-2695	764	1	see	see	VERB
inlawrev-2695	764	2	supra	supra	PROPN
inlawrev-2695	764	3	note	note	PROPN
inlawrev-2695	764	4	155	155	NUM
inlawrev-2695	764	5	.	.	PUNCT
inlawrev-2695	765	1	l84deficit	l84deficit	ADJ
inlawrev-2695	765	2	reduction	reduction	NOUN
inlawrev-2695	765	3	act	act	NOUN
inlawrev-2695	765	4	of	of	ADP
inlawrev-2695	765	5	1984	1984	NUM
inlawrev-2695	765	6	,	,	PUNCT
inlawrev-2695	765	7	pub	pub	NOUN
inlawrev-2695	765	8	.	.	PUNCT
inlawrev-2695	766	1	l.	l.	PROPN
inlawrev-2695	766	2	no	no	INTJ
inlawrev-2695	766	3	.	.	PROPN
inlawrev-2695	767	1	98	98	NUM
inlawrev-2695	767	2	-	-	SYM
inlawrev-2695	767	3	369	369	NUM
inlawrev-2695	767	4	,	,	PUNCT
inlawrev-2695	767	5	§	§	PROPN
inlawrev-2695	767	6	41	41	NUM
inlawrev-2695	767	7	,	,	PUNCT
inlawrev-2695	767	8	98	98	NUM
inlawrev-2695	767	9	stat	stat	NOUN
inlawrev-2695	767	10	.	.	PUNCT
inlawrev-2695	768	1	494	494	NUM
inlawrev-2695	768	2	,	,	PUNCT
inlawrev-2695	768	3	553	553	NUM
inlawrev-2695	768	4	-	-	SYM
inlawrev-2695	768	5	55	55	NUM
inlawrev-2695	768	6	;	;	PUNCT
inlawrev-2695	768	7	see	see	VERB
inlawrev-2695	768	8	also	also	ADV
inlawrev-2695	768	9	h.r	h.r	PROPN
inlawrev-2695	768	10	.	.	PROPN
inlawrev-2695	768	11	rep	rep	PROPN
inlawrev-2695	768	12	.	.	PROPN
inlawrev-2695	768	13	no	no	INTJ
inlawrev-2695	768	14	.	.	NOUN
inlawrev-2695	768	15	432	432	NUM
inlawrev-2695	768	16	,	,	PUNCT
inlawrev-2695	768	17	98th	98th	ADJ
inlawrev-2695	768	18	cong	cong	NOUN
inlawrev-2695	768	19	.	.	PROPN
inlawrev-2695	768	20	,	,	PUNCT
inlawrev-2695	768	21	2d	2d	NUM
inlawrev-2695	768	22	sess	sess	NOUN
inlawrev-2695	768	23	.	.	PUNCT
inlawrev-2695	768	24	,	,	PUNCT
inlawrev-2695	768	25	pt	pt	PROPN
inlawrev-2695	768	26	.	.	PROPN
inlawrev-2695	768	27	2	2	NUM
inlawrev-2695	768	28	,	,	PUNCT
inlawrev-2695	768	29	1	1	NUM
inlawrev-2695	768	30	,	,	PUNCT
inlawrev-2695	768	31	reprinted	reprint	VERB
inlawrev-2695	768	32	in	in	ADP
inlawrev-2695	768	33	1984	1984	NUM
inlawrev-2695	768	34	u.s	u.s	PROPN
inlawrev-2695	768	35	.	.	PROPN
inlawrev-2695	768	36	code	code	PROPN
inlawrev-2695	768	37	cong	cong	PROPN
inlawrev-2695	768	38	.	.	PUNCT
inlawrev-2695	768	39	&	&	CCONJ
inlawrev-2695	768	40	admin	admin	PROPN
inlawrev-2695	768	41	.	.	PUNCT
inlawrev-2695	769	1	news	news	NOUN
inlawrev-2695	769	2	697	697	NUM
inlawrev-2695	770	1	[	[	X
inlawrev-2695	770	2	hereinafter	hereinafter	NOUN
inlawrev-2695	770	3	h.r	h.r	PROPN
inlawrev-2695	770	4	.	.	PROPN
inlawrev-2695	770	5	rep	rep	PROPN
inlawrev-2695	770	6	.	.	PROPN
inlawrev-2695	770	7	no	no	INTJ
inlawrev-2695	770	8	.	.	NOUN
inlawrev-2695	771	1	432	432	NUM
inlawrev-2695	771	2	]	]	PUNCT
inlawrev-2695	771	3	.	.	PUNCT
inlawrev-2695	772	1	185h.r	185h.r	X
inlawrev-2695	772	2	.	.	PUNCT
inlawrev-2695	772	3	rep	rep	PROPN
inlawrev-2695	772	4	.	.	PROPN
inlawrev-2695	773	1	no	no	INTJ
inlawrev-2695	773	2	.	.	NOUN
inlawrev-2695	773	3	432	432	NUM
inlawrev-2695	773	4	,	,	PUNCT
inlawrev-2695	773	5	supra	supra	PROPN
inlawrev-2695	773	6	note	note	PROPN
inlawrev-2695	773	7	184	184	NUM
inlawrev-2695	773	8	,	,	PUNCT
inlawrev-2695	773	9	at	at	ADP
inlawrev-2695	773	10	908	908	NUM
inlawrev-2695	773	11	.	.	PUNCT
inlawrev-2695	774	1	<	<	X
inlawrev-2695	774	2	86id	86id	ADJ
inlawrev-2695	774	3	.	.	PUNCT
inlawrev-2695	775	1	]	]	X
inlawrev-2695	775	2	81	81	NUM
inlawrev-2695	775	3	i	i	PROPN
inlawrev-2695	775	4	d.	d.	PROPN
inlawrev-2695	775	5	i8sid	i8sid	PROPN
inlawrev-2695	775	6	.	.	PUNCT
inlawrev-2695	776	1	1987	1987	NUM
inlawrev-2695	776	2	]	]	PUNCT
inlawrev-2695	776	3	gift	gift	NOUN
inlawrev-2695	776	4	tax	tax	NOUN
inlawrev-2695	776	5	trap	trap	NOUN
inlawrev-2695	776	6	703	703	NUM
inlawrev-2695	776	7	be	be	AUX
inlawrev-2695	776	8	adjusted	adjust	VERB
inlawrev-2695	776	9	at	at	ADP
inlawrev-2695	776	10	six	six	NUM
inlawrev-2695	776	11	-	-	PUNCT
inlawrev-2695	776	12	month	month	NOUN
inlawrev-2695	776	13	intervals	interval	NOUN
inlawrev-2695	776	14	.	.	PUNCT
inlawrev-2695	777	1	189	189	NUM
inlawrev-2695	777	2	the	the	DET
inlawrev-2695	777	3	new	new	ADJ
inlawrev-2695	777	4	rates	rate	NOUN
inlawrev-2695	777	5	are	be	AUX
inlawrev-2695	777	6	determined	determine	VERB
inlawrev-2695	777	7	under	under	ADP
inlawrev-2695	777	8	section	section	NOUN
inlawrev-2695	777	9	1274(d	1274(d	NUM
inlawrev-2695	777	10	)	)	PUNCT
inlawrev-2695	777	11	.	.	PUNCT
inlawrev-2695	778	1	190	190	NUM
inlawrev-2695	778	2	section	section	NOUN
inlawrev-2695	778	3	1274(d	1274(d	NOUN
inlawrev-2695	778	4	)	)	PUNCT
inlawrev-2695	778	5	rates	rate	NOUN
inlawrev-2695	778	6	are	be	AUX
inlawrev-2695	778	7	the	the	DET
inlawrev-2695	778	8	applicable	applicable	ADJ
inlawrev-2695	778	9	federal	federal	ADJ
inlawrev-2695	778	10	rates	rate	NOUN
inlawrev-2695	778	11	(	(	PUNCT
inlawrev-2695	778	12	afr	afr	PROPN
inlawrev-2695	778	13	)	)	PUNCT
inlawrev-2695	778	14	,	,	PUNCT
inlawrev-2695	778	15	which	which	PRON
inlawrev-2695	778	16	consist	consist	VERB
inlawrev-2695	778	17	of	of	ADP
inlawrev-2695	778	18	a	a	DET
inlawrev-2695	778	19	short	short	ADJ
inlawrev-2695	778	20	term	term	NOUN
inlawrev-2695	778	21	rate	rate	NOUN
inlawrev-2695	778	22	(	(	PUNCT
inlawrev-2695	778	23	term	term	NOUN
inlawrev-2695	778	24	not	not	PART
inlawrev-2695	778	25	over	over	ADP
inlawrev-2695	778	26	three	three	NUM
inlawrev-2695	778	27	years	year	NOUN
inlawrev-2695	778	28	)	)	PUNCT
inlawrev-2695	778	29	,	,	PUNCT
inlawrev-2695	778	30	a	a	DET
inlawrev-2695	778	31	mid	mid	ADJ
inlawrev-2695	778	32	-	-	ADJ
inlawrev-2695	778	33	term	term	NOUN
inlawrev-2695	778	34	rate	rate	NOUN
inlawrev-2695	778	35	(	(	PUNCT
inlawrev-2695	778	36	term	term	NOUN
inlawrev-2695	778	37	over	over	ADP
inlawrev-2695	778	38	three	three	NUM
inlawrev-2695	778	39	years	year	NOUN
inlawrev-2695	778	40	but	but	CCONJ
inlawrev-2695	778	41	not	not	PART
inlawrev-2695	778	42	over	over	ADP
inlawrev-2695	778	43	nine	nine	NUM
inlawrev-2695	778	44	years	year	NOUN
inlawrev-2695	778	45	)	)	PUNCT
inlawrev-2695	778	46	,	,	PUNCT
inlawrev-2695	778	47	and	and	CCONJ
inlawrev-2695	778	48	a	a	DET
inlawrev-2695	778	49	long	long	ADJ
inlawrev-2695	778	50	term	term	NOUN
inlawrev-2695	778	51	rate	rate	NOUN
inlawrev-2695	778	52	(	(	PUNCT
inlawrev-2695	778	53	term	term	NOUN
inlawrev-2695	778	54	over	over	ADP
inlawrev-2695	778	55	nine	nine	NUM
inlawrev-2695	778	56	years	year	NOUN
inlawrev-2695	778	57	)	)	PUNCT
inlawrev-2695	778	58	.	.	PUNCT
inlawrev-2695	779	1	191	191	NUM
inlawrev-2695	780	1	the	the	DET
inlawrev-2695	780	2	applicable	applicable	ADJ
inlawrev-2695	780	3	federal	federal	ADJ
inlawrev-2695	780	4	rate	rate	NOUN
inlawrev-2695	780	5	is	be	AUX
inlawrev-2695	780	6	determined	determine	VERB
inlawrev-2695	780	7	by	by	ADP
inlawrev-2695	780	8	the	the	DET
inlawrev-2695	780	9	secretary	secretary	PROPN
inlawrev-2695	780	10	of	of	ADP
inlawrev-2695	780	11	the	the	DET
inlawrev-2695	780	12	treasury	treasury	NOUN
inlawrev-2695	780	13	based	base	VERB
inlawrev-2695	780	14	on	on	ADP
inlawrev-2695	780	15	the	the	DET
inlawrev-2695	780	16	average	average	ADJ
inlawrev-2695	780	17	market	market	NOUN
inlawrev-2695	780	18	yield	yield	NOUN
inlawrev-2695	780	19	on	on	ADP
inlawrev-2695	780	20	outstanding	outstanding	ADJ
inlawrev-2695	780	21	marketable	marketable	ADJ
inlawrev-2695	780	22	obligations	obligation	NOUN
inlawrev-2695	780	23	of	of	ADP
inlawrev-2695	780	24	the	the	DET
inlawrev-2695	780	25	united	united	PROPN
inlawrev-2695	780	26	states	states	PROPN
inlawrev-2695	780	27	.	.	PUNCT
inlawrev-2695	781	1	192	192	NUM
inlawrev-2695	781	2	congress	congress	NOUN
inlawrev-2695	781	3	,	,	PUNCT
inlawrev-2695	781	4	recognizing	recognize	VERB
inlawrev-2695	781	5	that	that	SCONJ
inlawrev-2695	781	6	interest	interest	NOUN
inlawrev-2695	781	7	rates	rate	NOUN
inlawrev-2695	781	8	under	under	ADP
inlawrev-2695	781	9	section	section	NOUN
inlawrev-2695	781	10	483	483	NUM
inlawrev-2695	781	11	had	have	AUX
inlawrev-2695	781	12	not	not	PART
inlawrev-2695	781	13	kept	keep	VERB
inlawrev-2695	781	14	up	up	ADP
inlawrev-2695	781	15	with	with	ADP
inlawrev-2695	781	16	market	market	NOUN
inlawrev-2695	781	17	rates	rate	NOUN
inlawrev-2695	781	18	,	,	PUNCT
inlawrev-2695	781	19	changed	change	VERB
inlawrev-2695	781	20	the	the	DET
inlawrev-2695	781	21	section	section	NOUN
inlawrev-2695	781	22	483	483	NUM
inlawrev-2695	781	23	rates	rate	NOUN
inlawrev-2695	781	24	to	to	PART
inlawrev-2695	781	25	approximate	approximate	VERB
inlawrev-2695	781	26	more	more	ADV
inlawrev-2695	781	27	closely	closely	ADV
inlawrev-2695	781	28	the	the	DET
inlawrev-2695	781	29	market	market	NOUN
inlawrev-2695	781	30	rates	rate	NOUN
inlawrev-2695	781	31	.	.	PUNCT
inlawrev-2695	782	1	however	however	ADV
inlawrev-2695	782	2	,	,	PUNCT
inlawrev-2695	782	3	congress	congress	PROPN
inlawrev-2695	782	4	retained	retain	VERB
inlawrev-2695	782	5	the	the	DET
inlawrev-2695	782	6	special	special	ADJ
inlawrev-2695	782	7	lower	low	ADJ
inlawrev-2695	782	8	rate	rate	NOUN
inlawrev-2695	782	9	for	for	ADP
inlawrev-2695	782	10	related	related	ADJ
inlawrev-2695	782	11	party	party	NOUN
inlawrev-2695	782	12	transactions	transaction	NOUN
inlawrev-2695	782	13	under	under	ADP
inlawrev-2695	782	14	section	section	NOUN
inlawrev-2695	782	15	483(g	483(g	PROPN
inlawrev-2695	782	16	)	)	PUNCT
inlawrev-2695	782	17	,	,	PUNCT
inlawrev-2695	782	18	redesignated	redesignate	VERB
inlawrev-2695	782	19	as	as	ADP
inlawrev-2695	782	20	section	section	NOUN
inlawrev-2695	782	21	483(f	483(f	PROPN
inlawrev-2695	782	22	)	)	PUNCT
inlawrev-2695	782	23	193	193	NUM
inlawrev-2695	783	1	[	[	X
inlawrev-2695	783	2	presently	presently	ADV
inlawrev-2695	783	3	section	section	NOUN
inlawrev-2695	783	4	483(e	483(e	PROPN
inlawrev-2695	783	5	)	)	PUNCT
inlawrev-2695	783	6	]	]	PUNCT
inlawrev-2695	783	7	.	.	PUNCT
inlawrev-2695	784	1	it	it	PRON
inlawrev-2695	784	2	is	be	AUX
inlawrev-2695	784	3	not	not	PART
inlawrev-2695	784	4	clear	clear	ADJ
inlawrev-2695	784	5	why	why	SCONJ
inlawrev-2695	784	6	congress	congress	PROPN
inlawrev-2695	784	7	changed	change	VERB
inlawrev-2695	784	8	the	the	DET
inlawrev-2695	784	9	interest	interest	NOUN
inlawrev-2695	784	10	rates	rate	NOUN
inlawrev-2695	784	11	under	under	ADP
inlawrev-2695	784	12	section	section	NOUN
inlawrev-2695	784	13	483	483	NUM
inlawrev-2695	784	14	,	,	PUNCT
inlawrev-2695	784	15	with	with	ADP
inlawrev-2695	784	16	regard	regard	NOUN
inlawrev-2695	784	17	to	to	ADP
inlawrev-2695	784	18	gift	gift	NOUN
inlawrev-2695	784	19	tax	tax	NOUN
inlawrev-2695	784	20	consequences	consequence	NOUN
inlawrev-2695	784	21	.	.	PUNCT
inlawrev-2695	785	1	it	it	PRON
inlawrev-2695	785	2	could	could	AUX
inlawrev-2695	785	3	be	be	AUX
inlawrev-2695	785	4	that	that	SCONJ
inlawrev-2695	785	5	congress	congress	PROPN
inlawrev-2695	785	6	changed	change	VERB
inlawrev-2695	785	7	the	the	DET
inlawrev-2695	785	8	section	section	NOUN
inlawrev-2695	785	9	483	483	NUM
inlawrev-2695	785	10	rates	rate	NOUN
inlawrev-2695	785	11	for	for	ADP
inlawrev-2695	785	12	income	income	NOUN
inlawrev-2695	785	13	tax	tax	NOUN
inlawrev-2695	785	14	purposes	purpose	NOUN
inlawrev-2695	785	15	only	only	ADV
inlawrev-2695	785	16	;	;	PUNCT
inlawrev-2695	785	17	that	that	PRON
inlawrev-2695	785	18	is	is	ADV
inlawrev-2695	785	19	,	,	PUNCT
inlawrev-2695	785	20	that	that	DET
inlawrev-2695	785	21	section	section	NOUN
inlawrev-2695	785	22	483	483	NUM
inlawrev-2695	785	23	rates	rate	NOUN
inlawrev-2695	785	24	never	never	ADV
inlawrev-2695	785	25	were	be	AUX
inlawrev-2695	785	26	meant	mean	VERB
inlawrev-2695	785	27	to	to	PART
inlawrev-2695	785	28	be	be	AUX
inlawrev-2695	785	29	applied	apply	VERB
inlawrev-2695	785	30	for	for	ADP
inlawrev-2695	785	31	gift	gift	NOUN
inlawrev-2695	785	32	tax	tax	NOUN
inlawrev-2695	785	33	purposes	purpose	NOUN
inlawrev-2695	785	34	.	.	PUNCT
inlawrev-2695	786	1	in	in	ADP
inlawrev-2695	786	2	the	the	DET
inlawrev-2695	786	3	alternative	alternative	NOUN
inlawrev-2695	786	4	,	,	PUNCT
inlawrev-2695	786	5	it	it	PRON
inlawrev-2695	786	6	is	be	AUX
inlawrev-2695	786	7	tenable	tenable	ADJ
inlawrev-2695	786	8	that	that	SCONJ
inlawrev-2695	786	9	for	for	ADP
inlawrev-2695	786	10	gift	gift	NOUN
inlawrev-2695	786	11	tax	tax	NOUN
inlawrev-2695	786	12	purposes	purpose	NOUN
inlawrev-2695	786	13	,	,	PUNCT
inlawrev-2695	786	14	congress	congress	PROPN
inlawrev-2695	786	15	wanted	want	VERB
inlawrev-2695	786	16	to	to	PART
inlawrev-2695	786	17	close	close	VERB
inlawrev-2695	786	18	the	the	DET
inlawrev-2695	786	19	discrepancy	discrepancy	NOUN
inlawrev-2695	786	20	in	in	ADP
inlawrev-2695	786	21	rates	rate	NOUN
inlawrev-2695	786	22	,	,	PUNCT
inlawrev-2695	786	23	providing	provide	VERB
inlawrev-2695	786	24	only	only	ADJ
inlawrev-2695	786	25	section	section	NOUN
inlawrev-2695	786	26	483(f	483(f	PROPN
inlawrev-2695	786	27	)	)	PUNCT
inlawrev-2695	787	1	[	[	X
inlawrev-2695	787	2	now	now	ADV
inlawrev-2695	787	3	(	(	PUNCT
inlawrev-2695	787	4	e	e	NOUN
inlawrev-2695	787	5	)	)	PUNCT
inlawrev-2695	787	6	]	]	PUNCT
inlawrev-2695	787	7	as	as	ADP
inlawrev-2695	787	8	an	an	DET
inlawrev-2695	787	9	exception	exception	NOUN
inlawrev-2695	787	10	.	.	PUNCT
inlawrev-2695	788	1	section	section	NOUN
inlawrev-2695	788	2	483	483	NUM
inlawrev-2695	788	3	was	be	AUX
inlawrev-2695	788	4	severely	severely	ADV
inlawrev-2695	788	5	curtailed	curtail	VERB
inlawrev-2695	788	6	by	by	ADP
inlawrev-2695	788	7	the	the	DET
inlawrev-2695	788	8	1984	1984	NUM
inlawrev-2695	788	9	act	act	NOUN
inlawrev-2695	788	10	so	so	SCONJ
inlawrev-2695	788	11	that	that	SCONJ
inlawrev-2695	788	12	it	it	PRON
inlawrev-2695	788	13	applies	apply	VERB
inlawrev-2695	788	14	only	only	ADV
inlawrev-2695	788	15	to	to	ADP
inlawrev-2695	788	16	transactions	transaction	NOUN
inlawrev-2695	788	17	excepted	except	VERB
inlawrev-2695	788	18	from	from	ADP
inlawrev-2695	788	19	the	the	DET
inlawrev-2695	788	20	original	original	ADJ
inlawrev-2695	788	21	issue	issue	NOUN
inlawrev-2695	788	22	discount	discount	NOUN
inlawrev-2695	788	23	(	(	PUNCT
inlawrev-2695	788	24	oid	oid	NUM
inlawrev-2695	788	25	)	)	PUNCT
inlawrev-2695	788	26	rules	rule	NOUN
inlawrev-2695	788	27	.	.	PUNCT
inlawrev-2695	789	1	194	194	NUM
inlawrev-2695	789	2	section	section	NOUN
inlawrev-2695	789	3	483	483	NUM
inlawrev-2695	789	4	now	now	ADV
inlawrev-2695	789	5	applies	apply	VERB
inlawrev-2695	789	6	only	only	ADV
inlawrev-2695	789	7	to	to	ADP
inlawrev-2695	789	8	a	a	DET
inlawrev-2695	789	9	sale	sale	NOUN
inlawrev-2695	789	10	or	or	CCONJ
inlawrev-2695	789	11	exchange	exchange	NOUN
inlawrev-2695	789	12	of	of	ADP
inlawrev-2695	789	13	a	a	DET
inlawrev-2695	789	14	farm	farm	NOUN
inlawrev-2695	789	15	if	if	SCONJ
inlawrev-2695	789	16	the	the	DET
inlawrev-2695	789	17	sales	sale	NOUN
inlawrev-2695	789	18	price	price	NOUN
inlawrev-2695	789	19	does	do	AUX
inlawrev-2695	789	20	not	not	PART
inlawrev-2695	789	21	exceed	exceed	VERB
inlawrev-2695	789	22	$	$	SYM
inlawrev-2695	789	23	1	1	NUM
inlawrev-2695	789	24	million	million	NUM
inlawrev-2695	789	25	,	,	PUNCT
inlawrev-2695	789	26	sales	sale	NOUN
inlawrev-2695	789	27	of	of	ADP
inlawrev-2695	789	28	a	a	DET
inlawrev-2695	789	29	principal	principal	ADJ
inlawrev-2695	789	30	residence	residence	NOUN
inlawrev-2695	789	31	,	,	PUNCT
inlawrev-2695	789	32	sales	sale	NOUN
inlawrev-2695	789	33	involving	involve	VERB
inlawrev-2695	789	34	total	total	ADJ
inlawrev-2695	789	35	payments	payment	NOUN
inlawrev-2695	789	36	of	of	ADP
inlawrev-2695	789	37	$	$	SYM
inlawrev-2695	789	38	250,000	250,000	NUM
inlawrev-2695	789	39	or	or	CCONJ
inlawrev-2695	789	40	less	less	ADJ
inlawrev-2695	789	41	,	,	PUNCT
inlawrev-2695	789	42	and	and	CCONJ
inlawrev-2695	789	43	qualified	qualified	ADJ
inlawrev-2695	789	44	sales	sale	NOUN
inlawrev-2695	789	45	of	of	ADP
inlawrev-2695	789	46	land	land	NOUN
inlawrev-2695	789	47	under	under	ADP
inlawrev-2695	789	48	section	section	NOUN
inlawrev-2695	789	49	483	483	NUM
inlawrev-2695	789	50	.	.	PUNCT
inlawrev-2695	789	51	195	195	NUM
inlawrev-2695	789	52	4	4	NUM
inlawrev-2695	789	53	.	.	PUNCT
inlawrev-2695	789	54	section	section	NOUN
inlawrev-2695	789	55	7872.—section	7872.—section	NUM
inlawrev-2695	789	56	7872	7872	NUM
inlawrev-2695	789	57	was	be	AUX
inlawrev-2695	789	58	enacted	enact	VERB
inlawrev-2695	789	59	in	in	ADP
inlawrev-2695	789	60	1984	1984	NUM
inlawrev-2695	789	61	.	.	PUNCT
inlawrev-2695	790	1	196	196	NUM
inlawrev-2695	790	2	the	the	DET
inlawrev-2695	790	3	enactment	enactment	NOUN
inlawrev-2695	790	4	of	of	ADP
inlawrev-2695	790	5	section	section	NOUN
inlawrev-2695	790	6	7872	7872	NUM
inlawrev-2695	790	7	further	far	ADV
inlawrev-2695	790	8	shows	show	VERB
inlawrev-2695	790	9	congress	congress	PROPN
inlawrev-2695	790	10	'	'	PART
inlawrev-2695	790	11	intent	intent	NOUN
inlawrev-2695	790	12	that	that	SCONJ
inlawrev-2695	790	13	when	when	SCONJ
inlawrev-2695	790	14	section	section	NOUN
inlawrev-2695	790	15	483	483	NUM
inlawrev-2695	790	16	applies	apply	VERB
inlawrev-2695	790	17	,	,	PUNCT
inlawrev-2695	790	18	no	no	DET
inlawrev-2695	790	19	other	other	ADJ
inlawrev-2695	790	20	code	code	NOUN
inlawrev-2695	790	21	section	section	NOUN
inlawrev-2695	790	22	will	will	AUX
inlawrev-2695	790	23	impute	impute	VERB
inlawrev-2695	790	24	a	a	DET
inlawrev-2695	790	25	higher	high	ADJ
inlawrev-2695	790	26	rate	rate	NOUN
inlawrev-2695	790	27	of	of	ADP
inlawrev-2695	790	28	interest	interest	NOUN
inlawrev-2695	790	29	to	to	ADP
inlawrev-2695	790	30	the	the	DET
inlawrev-2695	790	31	transaction	transaction	NOUN
inlawrev-2695	790	32	.	.	PUNCT
inlawrev-2695	791	1	section	section	NOUN
inlawrev-2695	791	2	7872	7872	NUM
inlawrev-2695	791	3	is	be	AUX
inlawrev-2695	791	4	the	the	DET
inlawrev-2695	791	5	legislative	legislative	ADJ
inlawrev-2695	791	6	response	response	NOUN
inlawrev-2695	791	7	to	to	ADP
inlawrev-2695	791	8	dickman	dickman	PROPN
inlawrev-2695	791	9	v.	v.	PROPN
inlawrev-2695	791	10	commissioner	commissioner	PROPN
inlawrev-2695	791	11	.	.	PUNCT
inlawrev-2695	792	1	191	191	NUM
inlawrev-2695	792	2	this	this	DET
inlawrev-2695	792	3	section	section	NOUN
inlawrev-2695	792	4	deals	deal	VERB
inlawrev-2695	792	5	with	with	ADP
inlawrev-2695	792	6	the	the	DET
inlawrev-2695	792	7	treatment	treatment	NOUN
inlawrev-2695	792	8	of	of	ADP
inlawrev-2695	792	9	loans	loan	NOUN
inlawrev-2695	792	10	with	with	ADP
inlawrev-2695	792	11	189	189	NUM
inlawrev-2695	792	12	i	i	PROPN
inlawrev-2695	792	13	d.	d.	NOUN
inlawrev-2695	792	14	at	at	ADP
inlawrev-2695	792	15	913	913	NUM
inlawrev-2695	792	16	.	.	PUNCT
inlawrev-2695	793	1	190i.r.c	190i.r.c	NUM
inlawrev-2695	793	2	.	.	PUNCT
inlawrev-2695	794	1	§	§	PROPN
inlawrev-2695	794	2	483(b	483(b	PROPN
inlawrev-2695	794	3	)	)	PUNCT
inlawrev-2695	794	4	(	(	PUNCT
inlawrev-2695	794	5	supp	supp	PROPN
inlawrev-2695	794	6	.	.	PUNCT
inlawrev-2695	795	1	ill	ill	ADJ
inlawrev-2695	795	2	1985	1985	NUM
inlawrev-2695	795	3	)	)	PUNCT
inlawrev-2695	795	4	.	.	PUNCT
inlawrev-2695	796	1	19l	19l	NUM
inlawrev-2695	796	2	/of	/of	PUNCT
inlawrev-2695	796	3	.	.	PUNCT
inlawrev-2695	797	1	§	§	PROPN
inlawrev-2695	797	2	1274(d)(1)(a	1274(d)(1)(a	NUM
inlawrev-2695	797	3	)	)	PUNCT
inlawrev-2695	797	4	.	.	PUNCT
inlawrev-2695	798	1	192	192	NUM
inlawrev-2695	799	1	i	i	PRON
inlawrev-2695	799	2	d.	d.	PROPN
inlawrev-2695	799	3	§	§	PROPN
inlawrev-2695	799	4	1274(d)(1)(c	1274(d)(1)(c	NUM
inlawrev-2695	799	5	)	)	PUNCT
inlawrev-2695	799	6	.	.	PUNCT
inlawrev-2695	800	1	msee	msee	PROPN
inlawrev-2695	800	2	i.r.c	i.r.c	NOUN
inlawrev-2695	800	3	.	.	PUNCT
inlawrev-2695	801	1	§	§	PROPN
inlawrev-2695	801	2	483(0	483(0	NUM
inlawrev-2695	801	3	(	(	PUNCT
inlawrev-2695	801	4	supp	supp	PROPN
inlawrev-2695	801	5	.	.	PUNCT
inlawrev-2695	802	1	ii	ii	PROPN
inlawrev-2695	802	2	1984	1984	NUM
inlawrev-2695	802	3	)	)	PUNCT
inlawrev-2695	802	4	.	.	PUNCT
inlawrev-2695	803	1	l94the	l94the	DET
inlawrev-2695	803	2	principal	principal	NOUN
inlawrev-2695	803	3	of	of	ADP
inlawrev-2695	803	4	the	the	DET
inlawrev-2695	803	5	original	original	ADJ
inlawrev-2695	803	6	issue	issue	NOUN
inlawrev-2695	803	7	discount	discount	NOUN
inlawrev-2695	803	8	rules	rule	NOUN
inlawrev-2695	803	9	(	(	PUNCT
inlawrev-2695	803	10	§	§	PROPN
inlawrev-2695	803	11	§	§	PROPN
inlawrev-2695	803	12	1271	1271	NUM
inlawrev-2695	803	13	-	-	SYM
inlawrev-2695	803	14	1275	1275	NUM
inlawrev-2695	803	15	)	)	PUNCT
inlawrev-2695	803	16	is	be	AUX
inlawrev-2695	803	17	very	very	ADV
inlawrev-2695	803	18	similar	similar	ADJ
inlawrev-2695	803	19	to	to	ADP
inlawrev-2695	803	20	unstated	unstated	ADJ
inlawrev-2695	803	21	interest	interest	NOUN
inlawrev-2695	803	22	under	under	ADP
inlawrev-2695	803	23	i.r.c	i.r.c	NOUN
inlawrev-2695	803	24	.	.	PUNCT
inlawrev-2695	804	1	§	§	PROPN
inlawrev-2695	804	2	483	483	NUM
inlawrev-2695	804	3	.	.	PUNCT
inlawrev-2695	804	4	where	where	SCONJ
inlawrev-2695	804	5	a	a	DET
inlawrev-2695	804	6	transaction	transaction	NOUN
inlawrev-2695	804	7	falls	fall	VERB
inlawrev-2695	804	8	under	under	ADP
inlawrev-2695	804	9	the	the	DET
inlawrev-2695	804	10	oid	oid	NOUN
inlawrev-2695	804	11	rules	rule	NOUN
inlawrev-2695	804	12	,	,	PUNCT
inlawrev-2695	804	13	the	the	DET
inlawrev-2695	804	14	law	law	NOUN
inlawrev-2695	804	15	discounts	discount	VERB
inlawrev-2695	804	16	all	all	DET
inlawrev-2695	804	17	payments	payment	NOUN
inlawrev-2695	804	18	due	due	ADJ
inlawrev-2695	804	19	by	by	ADP
inlawrev-2695	804	20	a	a	DET
inlawrev-2695	804	21	minimum	minimum	ADJ
inlawrev-2695	804	22	interest	interest	NOUN
inlawrev-2695	804	23	rate	rate	NOUN
inlawrev-2695	804	24	so	so	SCONJ
inlawrev-2695	804	25	that	that	SCONJ
inlawrev-2695	804	26	oid	oid	NOUN
inlawrev-2695	804	27	may	may	AUX
inlawrev-2695	804	28	be	be	AUX
inlawrev-2695	804	29	computed	compute	VERB
inlawrev-2695	804	30	.	.	PUNCT
inlawrev-2695	805	1	oid	oid	NOUN
inlawrev-2695	805	2	is	be	AUX
inlawrev-2695	805	3	taxable	taxable	ADJ
inlawrev-2695	805	4	as	as	ADP
inlawrev-2695	805	5	interest	interest	NOUN
inlawrev-2695	805	6	income	income	NOUN
inlawrev-2695	805	7	to	to	ADP
inlawrev-2695	805	8	the	the	DET
inlawrev-2695	805	9	holder	holder	NOUN
inlawrev-2695	805	10	of	of	ADP
inlawrev-2695	805	11	the	the	DET
inlawrev-2695	805	12	debt	debt	NOUN
inlawrev-2695	805	13	instrument	instrument	NOUN
inlawrev-2695	805	14	.	.	PUNCT
inlawrev-2695	806	1	8	8	NUM
inlawrev-2695	806	2	fed	feed	VERB
inlawrev-2695	806	3	.	.	PUNCT
inlawrev-2695	807	1	taxes	taxis	NOUN
inlawrev-2695	807	2	(	(	PUNCT
inlawrev-2695	807	3	ph	ph	NOUN
inlawrev-2695	807	4	)	)	PUNCT
inlawrev-2695	807	5	1	1	NUM
inlawrev-2695	807	6	32,923	32,923	NUM
inlawrev-2695	807	7	(	(	PUNCT
inlawrev-2695	807	8	1987	1987	NUM
inlawrev-2695	807	9	)	)	PUNCT
inlawrev-2695	807	10	.	.	PUNCT
inlawrev-2695	808	1	l95see	l95see	ADJ
inlawrev-2695	808	2	i.r.c	i.r.c	NOUN
inlawrev-2695	808	3	.	.	PUNCT
inlawrev-2695	809	1	§	§	PROPN
inlawrev-2695	809	2	1274(c)(3	1274(c)(3	NUM
inlawrev-2695	809	3	)	)	PUNCT
inlawrev-2695	809	4	(	(	PUNCT
inlawrev-2695	809	5	supp	supp	PROPN
inlawrev-2695	809	6	.	.	PUNCT
inlawrev-2695	810	1	ill	ill	ADJ
inlawrev-2695	810	2	1985	1985	NUM
inlawrev-2695	810	3	)	)	PUNCT
inlawrev-2695	810	4	;	;	PUNCT
inlawrev-2695	810	5	h.r	h.r	PROPN
inlawrev-2695	810	6	.	.	PROPN
inlawrev-2695	810	7	rep	rep	PROPN
inlawrev-2695	810	8	.	.	PROPN
inlawrev-2695	811	1	no	no	INTJ
inlawrev-2695	811	2	.	.	NOUN
inlawrev-2695	811	3	432	432	NUM
inlawrev-2695	811	4	,	,	PUNCT
inlawrev-2695	811	5	supra	supra	PROPN
inlawrev-2695	811	6	note	note	PROPN
inlawrev-2695	811	7	184	184	NUM
inlawrev-2695	811	8	,	,	PUNCT
inlawrev-2695	811	9	at	at	ADP
inlawrev-2695	811	10	913	913	NUM
inlawrev-2695	811	11	;	;	PUNCT
inlawrev-2695	811	12	prop	prop	NOUN
inlawrev-2695	811	13	.	.	PUNCT
inlawrev-2695	812	1	treas	treas	PROPN
inlawrev-2695	812	2	.	.	PUNCT
inlawrev-2695	813	1	reg	reg	PROPN
inlawrev-2695	813	2	.	.	PUNCT
inlawrev-2695	814	1	§	§	PROPN
inlawrev-2695	814	2	1.483	1.483	NUM
inlawrev-2695	814	3	-	-	PUNCT
inlawrev-2695	814	4	l(c	l(c	NOUN
inlawrev-2695	814	5	)	)	PUNCT
inlawrev-2695	814	6	,	,	PUNCT
inlawrev-2695	814	7	51	51	NUM
inlawrev-2695	814	8	fed	fed	PROPN
inlawrev-2695	814	9	.	.	PUNCT
inlawrev-2695	815	1	reg	reg	PROPN
inlawrev-2695	815	2	.	.	PROPN
inlawrev-2695	816	1	12,038	12,038	NUM
inlawrev-2695	816	2	-	-	SYM
inlawrev-2695	816	3	39	39	NUM
inlawrev-2695	816	4	(	(	PUNCT
inlawrev-2695	816	5	1986	1986	NUM
inlawrev-2695	816	6	)	)	PUNCT
inlawrev-2695	817	1	;	;	PUNCT
inlawrev-2695	817	2	see	see	VERB
inlawrev-2695	817	3	also	also	ADV
inlawrev-2695	817	4	i	i	PROPN
inlawrev-2695	817	5	d.	d.	PROPN
inlawrev-2695	817	6	at	at	ADP
inlawrev-2695	817	7	12,023	12,023	NUM
inlawrev-2695	817	8	.	.	PUNCT
inlawrev-2695	818	1	,	,	PUNCT
inlawrev-2695	818	2	96deficit	96deficit	NUM
inlawrev-2695	818	3	reduction	reduction	NOUN
inlawrev-2695	818	4	act	act	NOUN
inlawrev-2695	818	5	of	of	ADP
inlawrev-2695	818	6	1984	1984	NUM
inlawrev-2695	818	7	,	,	PUNCT
inlawrev-2695	818	8	pub	pub	NOUN
inlawrev-2695	818	9	.	.	PUNCT
inlawrev-2695	819	1	l.	l.	PROPN
inlawrev-2695	819	2	no	no	INTJ
inlawrev-2695	819	3	.	.	PROPN
inlawrev-2695	820	1	98	98	NUM
inlawrev-2695	820	2	-	-	SYM
inlawrev-2695	820	3	369	369	NUM
inlawrev-2695	820	4	,	,	PUNCT
inlawrev-2695	820	5	§	§	PROPN
inlawrev-2695	820	6	172	172	NUM
inlawrev-2695	820	7	,	,	PUNCT
inlawrev-2695	820	8	98	98	NUM
inlawrev-2695	820	9	stat	stat	NOUN
inlawrev-2695	820	10	.	.	PUNCT
inlawrev-2695	821	1	494	494	NUM
inlawrev-2695	821	2	,	,	PUNCT
inlawrev-2695	821	3	699	699	NUM
inlawrev-2695	821	4	.	.	PUNCT
inlawrev-2695	822	1	see	see	VERB
inlawrev-2695	822	2	also	also	ADV
inlawrev-2695	822	3	h.r	h.r	PROPN
inlawrev-2695	822	4	.	.	PROPN
inlawrev-2695	822	5	rep	rep	PROPN
inlawrev-2695	822	6	.	.	PROPN
inlawrev-2695	822	7	no	no	INTJ
inlawrev-2695	822	8	.	.	NOUN
inlawrev-2695	822	9	432	432	NUM
inlawrev-2695	822	10	,	,	PUNCT
inlawrev-2695	822	11	supra	supra	PROPN
inlawrev-2695	822	12	note	note	PROPN
inlawrev-2695	822	13	184	184	NUM
inlawrev-2695	822	14	,	,	PUNCT
inlawrev-2695	822	15	at	at	ADP
inlawrev-2695	822	16	1017	1017	NUM
inlawrev-2695	822	17	.	.	PUNCT
inlawrev-2695	823	1	197465	197465	NUM
inlawrev-2695	824	1	u.s	u.s	PROPN
inlawrev-2695	824	2	.	.	PROPN
inlawrev-2695	824	3	330	330	NUM
inlawrev-2695	824	4	(	(	PUNCT
inlawrev-2695	824	5	1984	1984	NUM
inlawrev-2695	824	6	)	)	PUNCT
inlawrev-2695	824	7	,	,	PUNCT
inlawrev-2695	824	8	aff'g	aff'g	ADJ
inlawrev-2695	824	9	690	690	NUM
inlawrev-2695	824	10	f.2d	f.2d	NOUN
inlawrev-2695	824	11	812	812	NUM
inlawrev-2695	824	12	(	(	PUNCT
inlawrev-2695	824	13	11th	11th	ADJ
inlawrev-2695	824	14	cir	cir	NOUN
inlawrev-2695	824	15	.	.	PROPN
inlawrev-2695	824	16	1982	1982	NUM
inlawrev-2695	824	17	)	)	PUNCT
inlawrev-2695	824	18	.	.	PUNCT
inlawrev-2695	825	1	see	see	VERB
inlawrev-2695	825	2	supra	supra	PROPN
inlawrev-2695	825	3	note	note	PROPN
inlawrev-2695	825	4	66	66	NUM
inlawrev-2695	825	5	.	.	PUNCT
inlawrev-2695	826	1	704	704	NUM
inlawrev-2695	826	2	indiana	indiana	PROPN
inlawrev-2695	826	3	la	la	PROPN
inlawrev-2695	826	4	w	w	PROPN
inlawrev-2695	826	5	review	review	PROPN
inlawrev-2695	826	6	[	[	X
inlawrev-2695	826	7	vol	vol	NOUN
inlawrev-2695	826	8	.	.	PUNCT
inlawrev-2695	826	9	20:679	20:679	NUM
inlawrev-2695	826	10	below	below	ADP
inlawrev-2695	826	11	-	-	PUNCT
inlawrev-2695	826	12	market	market	NOUN
inlawrev-2695	826	13	interest	interest	NOUN
inlawrev-2695	826	14	rates	rate	NOUN
inlawrev-2695	826	15	.	.	PUNCT
inlawrev-2695	826	16	'	'	PUNCT
inlawrev-2695	827	1	98	98	NUM
inlawrev-2695	827	2	section	section	NOUN
inlawrev-2695	827	3	7872	7872	NUM
inlawrev-2695	827	4	generally	generally	ADV
inlawrev-2695	827	5	treats	treat	VERB
inlawrev-2695	827	6	below	below	ADP
inlawrev-2695	827	7	-	-	PUNCT
inlawrev-2695	827	8	market	market	NOUN
inlawrev-2695	827	9	gift	gift	NOUN
inlawrev-2695	827	10	loans	loan	NOUN
inlawrev-2695	827	11	as	as	ADP
inlawrev-2695	827	12	bearing	bear	VERB
inlawrev-2695	827	13	fair	fair	ADJ
inlawrev-2695	827	14	market	market	NOUN
inlawrev-2695	827	15	value	value	NOUN
inlawrev-2695	827	16	interest	interest	NOUN
inlawrev-2695	827	17	,	,	PUNCT
inlawrev-2695	827	18	and	and	CCONJ
inlawrev-2695	827	19	treats	treat	VERB
inlawrev-2695	827	20	the	the	DET
inlawrev-2695	827	21	lender	lender	NOUN
inlawrev-2695	827	22	as	as	ADP
inlawrev-2695	827	23	making	make	VERB
inlawrev-2695	827	24	a	a	DET
inlawrev-2695	827	25	gift	gift	NOUN
inlawrev-2695	827	26	to	to	ADP
inlawrev-2695	827	27	the	the	DET
inlawrev-2695	827	28	borrower	borrower	NOUN
inlawrev-2695	827	29	.	.	PUNCT
inlawrev-2695	828	1	199	199	NUM
inlawrev-2695	828	2	a	a	DET
inlawrev-2695	828	3	gift	gift	NOUN
inlawrev-2695	828	4	loan	loan	NOUN
inlawrev-2695	828	5	is	be	AUX
inlawrev-2695	828	6	defined	define	VERB
inlawrev-2695	828	7	in	in	ADP
inlawrev-2695	828	8	section	section	NOUN
inlawrev-2695	828	9	7872	7872	NUM
inlawrev-2695	828	10	as	as	ADP
inlawrev-2695	828	11	a	a	DET
inlawrev-2695	828	12	belowmarket	belowmarket	NOUN
inlawrev-2695	828	13	loan	loan	NOUN
inlawrev-2695	828	14	where	where	SCONJ
inlawrev-2695	828	15	the	the	DET
inlawrev-2695	828	16	forgone	forgone	NOUN
inlawrev-2695	828	17	interest	interest	NOUN
inlawrev-2695	828	18	is	be	AUX
inlawrev-2695	828	19	in	in	ADP
inlawrev-2695	828	20	the	the	DET
inlawrev-2695	828	21	nature	nature	NOUN
inlawrev-2695	828	22	of	of	ADP
inlawrev-2695	828	23	a	a	DET
inlawrev-2695	828	24	gift	gift	NOUN
inlawrev-2695	828	25	.	.	PUNCT
inlawrev-2695	829	1	200	200	NUM
inlawrev-2695	829	2	the	the	DET
inlawrev-2695	829	3	computation	computation	NOUN
inlawrev-2695	829	4	of	of	ADP
inlawrev-2695	829	5	the	the	DET
inlawrev-2695	829	6	amount	amount	NOUN
inlawrev-2695	829	7	treated	treat	VERB
inlawrev-2695	829	8	as	as	ADP
inlawrev-2695	829	9	having	having	AUX
inlawrev-2695	829	10	been	be	AUX
inlawrev-2695	829	11	transferred	transfer	VERB
inlawrev-2695	829	12	from	from	ADP
inlawrev-2695	829	13	the	the	DET
inlawrev-2695	829	14	lender	lender	NOUN
inlawrev-2695	829	15	to	to	ADP
inlawrev-2695	829	16	the	the	DET
inlawrev-2695	829	17	borrower	borrower	NOUN
inlawrev-2695	829	18	under	under	ADP
inlawrev-2695	829	19	section	section	NOUN
inlawrev-2695	829	20	7872	7872	NUM
inlawrev-2695	829	21	is	be	AUX
inlawrev-2695	829	22	similar	similar	ADJ
inlawrev-2695	829	23	to	to	ADP
inlawrev-2695	829	24	the	the	DET
inlawrev-2695	829	25	computation	computation	NOUN
inlawrev-2695	829	26	of	of	ADP
inlawrev-2695	829	27	unstated	unstated	ADJ
inlawrev-2695	829	28	interest	interest	NOUN
inlawrev-2695	829	29	under	under	ADP
inlawrev-2695	829	30	section	section	NOUN
inlawrev-2695	829	31	483	483	NUM
inlawrev-2695	829	32	.	.	PUNCT
inlawrev-2695	829	33	201	201	NUM
inlawrev-2695	829	34	as	as	ADP
inlawrev-2695	829	35	in	in	ADP
inlawrev-2695	829	36	section	section	NOUN
inlawrev-2695	829	37	1274(d	1274(d	NUM
inlawrev-2695	829	38	)	)	PUNCT
inlawrev-2695	829	39	,	,	PUNCT
inlawrev-2695	829	40	the	the	DET
inlawrev-2695	829	41	rate	rate	NOUN
inlawrev-2695	829	42	used	use	VERB
inlawrev-2695	829	43	under	under	ADP
inlawrev-2695	829	44	section	section	NOUN
inlawrev-2695	829	45	7872	7872	NUM
inlawrev-2695	829	46	is	be	AUX
inlawrev-2695	829	47	the	the	DET
inlawrev-2695	829	48	applicable	applicable	ADJ
inlawrev-2695	829	49	federal	federal	ADJ
inlawrev-2695	829	50	rate	rate	NOUN
inlawrev-2695	829	51	.	.	PUNCT
inlawrev-2695	830	1	202	202	NUM
inlawrev-2695	830	2	section	section	NOUN
inlawrev-2695	830	3	7872	7872	NUM
inlawrev-2695	830	4	does	do	AUX
inlawrev-2695	830	5	not	not	PART
inlawrev-2695	830	6	apply	apply	VERB
inlawrev-2695	830	7	to	to	ADP
inlawrev-2695	830	8	any	any	DET
inlawrev-2695	830	9	loan	loan	NOUN
inlawrev-2695	830	10	to	to	PART
inlawrev-2695	830	11	which	which	DET
inlawrev-2695	830	12	section	section	NOUN
inlawrev-2695	830	13	483	483	NUM
inlawrev-2695	830	14	or	or	CCONJ
inlawrev-2695	830	15	1274	1274	NUM
inlawrev-2695	830	16	applies	applie	NOUN
inlawrev-2695	830	17	.	.	PUNCT
inlawrev-2695	831	1	203	203	NUM
inlawrev-2695	831	2	however	however	ADV
inlawrev-2695	831	3	,	,	PUNCT
inlawrev-2695	831	4	section	section	NOUN
inlawrev-2695	831	5	7872	7872	NUM
inlawrev-2695	831	6	,	,	PUNCT
inlawrev-2695	831	7	and	and	CCONJ
inlawrev-2695	831	8	not	not	PART
inlawrev-2695	831	9	section	section	NOUN
inlawrev-2695	831	10	483	483	NUM
inlawrev-2695	831	11	,	,	PUNCT
inlawrev-2695	831	12	will	will	AUX
inlawrev-2695	831	13	apply	apply	VERB
inlawrev-2695	831	14	to	to	ADP
inlawrev-2695	831	15	below	below	ADP
inlawrev-2695	831	16	-	-	PUNCT
inlawrev-2695	831	17	market	market	NOUN
inlawrev-2695	831	18	loans	loan	NOUN
inlawrev-2695	831	19	that	that	PRON
inlawrev-2695	831	20	are	be	AUX
inlawrev-2695	831	21	gift	gift	NOUN
inlawrev-2695	831	22	loans	loan	NOUN
inlawrev-2695	831	23	under	under	ADP
inlawrev-2695	831	24	section	section	NOUN
inlawrev-2695	831	25	7872	7872	NUM
inlawrev-2695	831	26	and	and	CCONJ
inlawrev-2695	831	27	are	be	AUX
inlawrev-2695	831	28	debt	debt	NOUN
inlawrev-2695	831	29	instruments	instrument	NOUN
inlawrev-2695	831	30	described	describe	VERB
inlawrev-2695	831	31	in	in	ADP
inlawrev-2695	831	32	section	section	NOUN
inlawrev-2695	831	33	1275(b	1275(b	PROPN
inlawrev-2695	831	34	)	)	PUNCT
inlawrev-2695	831	35	,	,	PUNCT
inlawrev-2695	831	36	which	which	PRON
inlawrev-2695	831	37	concerns	concern	VERB
inlawrev-2695	831	38	transactions	transaction	NOUN
inlawrev-2695	831	39	involving	involve	VERB
inlawrev-2695	831	40	personal	personal	ADJ
inlawrev-2695	831	41	use	use	NOUN
inlawrev-2695	831	42	property	property	NOUN
inlawrev-2695	831	43	.	.	PUNCT
inlawrev-2695	832	1	204	204	NUM
inlawrev-2695	832	2	section	section	NOUN
inlawrev-2695	832	3	7872	7872	NUM
inlawrev-2695	832	4	is	be	AUX
inlawrev-2695	832	5	the	the	DET
inlawrev-2695	832	6	code	code	NOUN
inlawrev-2695	832	7	section	section	NOUN
inlawrev-2695	832	8	that	that	PRON
inlawrev-2695	832	9	congress	congress	PROPN
inlawrev-2695	832	10	drafted	draft	VERB
inlawrev-2695	832	11	specifically	specifically	ADV
inlawrev-2695	832	12	to	to	PART
inlawrev-2695	832	13	address	address	VERB
inlawrev-2695	832	14	the	the	DET
inlawrev-2695	832	15	treatment	treatment	NOUN
inlawrev-2695	832	16	of	of	ADP
inlawrev-2695	832	17	loans	loan	NOUN
inlawrev-2695	832	18	with	with	ADP
inlawrev-2695	832	19	below	below	ADP
inlawrev-2695	832	20	-	-	PUNCT
inlawrev-2695	832	21	market	market	NOUN
inlawrev-2695	832	22	interest	interest	NOUN
inlawrev-2695	832	23	including	include	VERB
inlawrev-2695	832	24	gift	gift	NOUN
inlawrev-2695	832	25	tax	tax	NOUN
inlawrev-2695	832	26	ramifications	ramification	NOUN
inlawrev-2695	832	27	.	.	PUNCT
inlawrev-2695	833	1	205	205	NUM
inlawrev-2695	833	2	congress	congress	NOUN
inlawrev-2695	833	3	not	not	PART
inlawrev-2695	833	4	only	only	ADV
inlawrev-2695	833	5	did	do	AUX
inlawrev-2695	833	6	not	not	PART
inlawrev-2695	833	7	provide	provide	VERB
inlawrev-2695	833	8	for	for	ADP
inlawrev-2695	833	9	an	an	DET
inlawrev-2695	833	10	imputed	impute	VERB
inlawrev-2695	833	11	rate	rate	NOUN
inlawrev-2695	833	12	of	of	ADP
inlawrev-2695	833	13	interest	interest	NOUN
inlawrev-2695	833	14	for	for	ADP
inlawrev-2695	833	15	gift	gift	NOUN
inlawrev-2695	833	16	tax	tax	NOUN
inlawrev-2695	833	17	purposes	purpose	NOUN
inlawrev-2695	833	18	under	under	ADP
inlawrev-2695	833	19	section	section	NOUN
inlawrev-2695	833	20	7872	7872	NUM
inlawrev-2695	833	21	to	to	PART
inlawrev-2695	833	22	apply	apply	VERB
inlawrev-2695	833	23	to	to	ADP
inlawrev-2695	833	24	section	section	NOUN
inlawrev-2695	833	25	483	483	NUM
inlawrev-2695	833	26	transactions	transaction	NOUN
inlawrev-2695	833	27	,	,	PUNCT
inlawrev-2695	833	28	but	but	CCONJ
inlawrev-2695	833	29	,	,	PUNCT
inlawrev-2695	833	30	on	on	ADP
inlawrev-2695	833	31	the	the	DET
inlawrev-2695	833	32	contrary	contrary	NOUN
inlawrev-2695	833	33	,	,	PUNCT
inlawrev-2695	833	34	congress	congress	PROPN
inlawrev-2695	833	35	also	also	ADV
inlawrev-2695	833	36	specifically	specifically	ADV
inlawrev-2695	833	37	exempted	exempt	VERB
inlawrev-2695	833	38	section	section	NOUN
inlawrev-2695	833	39	483	483	NUM
inlawrev-2695	833	40	transactions	transaction	NOUN
inlawrev-2695	833	41	from	from	ADP
inlawrev-2695	833	42	the	the	DET
inlawrev-2695	833	43	general	general	ADJ
inlawrev-2695	833	44	scope	scope	NOUN
inlawrev-2695	833	45	of	of	ADP
inlawrev-2695	833	46	section	section	NOUN
inlawrev-2695	833	47	7872.206	7872.206	PROPN
inlawrev-2695	833	48	5	5	NUM
inlawrev-2695	833	49	.	.	PUNCT
inlawrev-2695	833	50	present	present	ADJ
inlawrev-2695	833	51	-	-	PUNCT
inlawrev-2695	833	52	day	day	NOUN
inlawrev-2695	833	53	section	section	NOUN
inlawrev-2695	833	54	483.—section	483.—section	NUM
inlawrev-2695	833	55	483	483	NUM
inlawrev-2695	833	56	was	be	AUX
inlawrev-2695	833	57	further	far	ADV
inlawrev-2695	833	58	amended	amend	VERB
inlawrev-2695	833	59	by	by	ADP
inlawrev-2695	833	60	the	the	DET
inlawrev-2695	833	61	1985	1985	NUM
inlawrev-2695	833	62	simplification	simplification	NOUN
inlawrev-2695	833	63	of	of	ADP
inlawrev-2695	833	64	interest	interest	NOUN
inlawrev-2695	833	65	rules	rule	NOUN
inlawrev-2695	833	66	.	.	PUNCT
inlawrev-2695	834	1	207	207	NUM
inlawrev-2695	834	2	section	section	NOUN
inlawrev-2695	834	3	483(f	483(f	PROPN
inlawrev-2695	834	4	)	)	PUNCT
inlawrev-2695	834	5	,	,	PUNCT
inlawrev-2695	834	6	which	which	PRON
inlawrev-2695	834	7	provided	provide	VERB
inlawrev-2695	834	8	the	the	DET
inlawrev-2695	834	9	special	special	ADJ
inlawrev-2695	834	10	rate	rate	NOUN
inlawrev-2695	834	11	for	for	ADP
inlawrev-2695	834	12	certain	certain	ADJ
inlawrev-2695	834	13	related	related	ADJ
inlawrev-2695	834	14	party	party	NOUN
inlawrev-2695	834	15	transactions	transaction	NOUN
inlawrev-2695	834	16	,	,	PUNCT
inlawrev-2695	834	17	was	be	AUX
inlawrev-2695	834	18	redesignated	redesignate	VERB
inlawrev-2695	834	19	as	as	ADP
inlawrev-2695	834	20	section	section	NOUN
inlawrev-2695	834	21	483(e	483(e	PROPN
inlawrev-2695	834	22	)	)	PUNCT
inlawrev-2695	834	23	.	.	PUNCT
inlawrev-2695	835	1	208	208	NUM
inlawrev-2695	835	2	simultaneously	simultaneously	ADV
inlawrev-2695	835	3	,	,	PUNCT
inlawrev-2695	835	4	congress	congress	PROPN
inlawrev-2695	835	5	lowered	lower	VERB
inlawrev-2695	835	6	the	the	DET
inlawrev-2695	835	7	seven	seven	NUM
inlawrev-2695	835	8	percent	percent	NOUN
inlawrev-2695	835	9	rate	rate	NOUN
inlawrev-2695	835	10	under	under	ADP
inlawrev-2695	835	11	section	section	NOUN
inlawrev-2695	835	12	483(e	483(e	PROPN
inlawrev-2695	835	13	)	)	PUNCT
inlawrev-2695	835	14	to	to	ADP
inlawrev-2695	835	15	six	six	NUM
inlawrev-2695	835	16	percent	percent	NOUN
inlawrev-2695	835	17	to	to	PART
inlawrev-2695	835	18	apply	apply	VERB
inlawrev-2695	835	19	to	to	ADP
inlawrev-2695	835	20	transactions	transaction	NOUN
inlawrev-2695	835	21	occurring	occur	VERB
inlawrev-2695	835	22	after	after	ADP
inlawrev-2695	835	23	june	june	PROPN
inlawrev-2695	835	24	30	30	NUM
inlawrev-2695	835	25	,	,	PUNCT
inlawrev-2695	835	26	1985	1985	NUM
inlawrev-2695	835	27	.	.	PUNCT
inlawrev-2695	836	1	209	209	NUM
inlawrev-2695	836	2	when	when	SCONJ
inlawrev-2695	836	3	section	section	NOUN
inlawrev-2695	836	4	483	483	NUM
inlawrev-2695	836	5	was	be	AUX
inlawrev-2695	836	6	first	first	ADV
inlawrev-2695	836	7	enacted	enact	VERB
inlawrev-2695	836	8	,	,	PUNCT
inlawrev-2695	836	9	congress	congress	PROPN
inlawrev-2695	836	10	™	™	AUX
inlawrev-2695	836	11	see	see	VERB
inlawrev-2695	836	12	i.r.c	i.r.c	NOUN
inlawrev-2695	836	13	.	.	PUNCT
inlawrev-2695	837	1	§	§	PROPN
inlawrev-2695	837	2	7872	7872	NUM
inlawrev-2695	837	3	(	(	PUNCT
inlawrev-2695	837	4	supp	supp	PROPN
inlawrev-2695	837	5	.	.	PUNCT
inlawrev-2695	838	1	ill	ill	ADJ
inlawrev-2695	838	2	1985	1985	NUM
inlawrev-2695	838	3	)	)	PUNCT
inlawrev-2695	838	4	.	.	PUNCT
inlawrev-2695	839	1	'	'	PUNCT
inlawrev-2695	839	2	"	"	PUNCT
inlawrev-2695	839	3	orbach	orbach	PROPN
inlawrev-2695	839	4	,	,	PUNCT
inlawrev-2695	839	5	fireman	fireman	NOUN
inlawrev-2695	839	6	&	&	CCONJ
inlawrev-2695	839	7	levenson	levenson	PROPN
inlawrev-2695	839	8	,	,	PUNCT
inlawrev-2695	839	9	planning	plan	VERB
inlawrev-2695	839	10	for	for	ADP
inlawrev-2695	839	11	tax	tax	NOUN
inlawrev-2695	839	12	advantages	advantage	NOUN
inlawrev-2695	839	13	under	under	ADP
inlawrev-2695	839	14	proposed	propose	VERB
inlawrev-2695	839	15	belowmarket	belowmarket	NOUN
inlawrev-2695	839	16	loan	loan	NOUN
inlawrev-2695	839	17	regs	reg	NOUN
inlawrev-2695	839	18	.	.	PUNCT
inlawrev-2695	839	19	,	,	PUNCT
inlawrev-2695	839	20	64	64	NUM
inlawrev-2695	839	21	j.	j.	NOUN
inlawrev-2695	839	22	tax'n	tax'n	PROPN
inlawrev-2695	839	23	144	144	NUM
inlawrev-2695	839	24	,	,	PUNCT
inlawrev-2695	839	25	144	144	NUM
inlawrev-2695	839	26	(	(	PUNCT
inlawrev-2695	839	27	1986	1986	NUM
inlawrev-2695	839	28	)	)	PUNCT
inlawrev-2695	839	29	.	.	PUNCT
inlawrev-2695	840	1	^i.r.c	^i.r.c	X
inlawrev-2695	840	2	.	.	PUNCT
inlawrev-2695	841	1	§	§	PROPN
inlawrev-2695	841	2	7872(f)(3	7872(f)(3	NOUN
inlawrev-2695	841	3	)	)	PUNCT
inlawrev-2695	841	4	(	(	PUNCT
inlawrev-2695	841	5	supp	supp	PROPN
inlawrev-2695	841	6	.	.	PUNCT
inlawrev-2695	842	1	ill	ill	ADJ
inlawrev-2695	842	2	1985	1985	NUM
inlawrev-2695	842	3	)	)	PUNCT
inlawrev-2695	842	4	.	.	PUNCT
inlawrev-2695	843	1	20	20	NUM
inlawrev-2695	843	2	,	,	PUNCT
inlawrev-2695	843	3	see	see	VERB
inlawrev-2695	843	4	i	i	PRON
inlawrev-2695	843	5	d.	d.	PROPN
inlawrev-2695	843	6	§	§	PROPN
inlawrev-2695	843	7	§	§	PROPN
inlawrev-2695	843	8	483(b	483(b	PROPN
inlawrev-2695	843	9	)	)	PUNCT
inlawrev-2695	843	10	,	,	PUNCT
inlawrev-2695	843	11	7872(b)(1	7872(b)(1	NOUN
inlawrev-2695	843	12	)	)	PUNCT
inlawrev-2695	843	13	.	.	PUNCT
inlawrev-2695	844	1	a	a	DET
inlawrev-2695	844	2	gift	gift	NOUN
inlawrev-2695	844	3	loan	loan	NOUN
inlawrev-2695	844	4	that	that	PRON
inlawrev-2695	844	5	is	be	AUX
inlawrev-2695	844	6	also	also	ADV
inlawrev-2695	844	7	a	a	DET
inlawrev-2695	844	8	term	term	NOUN
inlawrev-2695	844	9	loan	loan	NOUN
inlawrev-2695	844	10	is	be	AUX
inlawrev-2695	844	11	computed	compute	VERB
inlawrev-2695	844	12	in	in	ADP
inlawrev-2695	844	13	this	this	DET
inlawrev-2695	844	14	fashion	fashion	NOUN
inlawrev-2695	844	15	.	.	PUNCT
inlawrev-2695	845	1	i	i	PRON
inlawrev-2695	845	2	d.	d.	PROPN
inlawrev-2695	845	3	§	§	PROPN
inlawrev-2695	845	4	7872(d)(2	7872(d)(2	PROPN
inlawrev-2695	845	5	)	)	PUNCT
inlawrev-2695	845	6	.	.	PUNCT
inlawrev-2695	846	1	see	see	VERB
inlawrev-2695	846	2	supra	supra	ADJ
inlawrev-2695	846	3	text	text	NOUN
inlawrev-2695	846	4	accompanying	accompanying	ADJ
inlawrev-2695	846	5	notes	note	NOUN
inlawrev-2695	846	6	14	14	NUM
inlawrev-2695	846	7	-	-	SYM
inlawrev-2695	846	8	16	16	NUM
inlawrev-2695	846	9	.	.	PUNCT
inlawrev-2695	847	1	202i.r.c	202i.r.c	NUM
inlawrev-2695	847	2	.	.	PUNCT
inlawrev-2695	848	1	§	§	PROPN
inlawrev-2695	848	2	7872(0(1	7872(0(1	PROPN
inlawrev-2695	848	3	)	)	PUNCT
inlawrev-2695	848	4	(	(	PUNCT
inlawrev-2695	848	5	supp	supp	PROPN
inlawrev-2695	848	6	.	.	PUNCT
inlawrev-2695	849	1	ill	ill	ADJ
inlawrev-2695	849	2	1985	1985	NUM
inlawrev-2695	849	3	)	)	PUNCT
inlawrev-2695	849	4	.	.	PUNCT
inlawrev-2695	850	1	see	see	VERB
inlawrev-2695	850	2	supra	supra	ADJ
inlawrev-2695	850	3	text	text	NOUN
inlawrev-2695	850	4	accompanying	accompanying	ADJ
inlawrev-2695	850	5	notes	note	NOUN
inlawrev-2695	850	6	189	189	NUM
inlawrev-2695	850	7	-	-	SYM
inlawrev-2695	850	8	92	92	NUM
inlawrev-2695	850	9	.	.	PUNCT
inlawrev-2695	851	1	203i.r.c	203i.r.c	NOUN
inlawrev-2695	851	2	.	.	PUNCT
inlawrev-2695	852	1	§	§	PROPN
inlawrev-2695	852	2	7872(0(8	7872(0(8	NUM
inlawrev-2695	852	3	)	)	PUNCT
inlawrev-2695	852	4	(	(	PUNCT
inlawrev-2695	852	5	supp	supp	PROPN
inlawrev-2695	852	6	.	.	PUNCT
inlawrev-2695	853	1	ill	ill	ADJ
inlawrev-2695	853	2	1985	1985	NUM
inlawrev-2695	853	3	)	)	PUNCT
inlawrev-2695	854	1	;	;	PUNCT
inlawrev-2695	854	2	willbanks	willbank	NOUN
inlawrev-2695	854	3	,	,	PUNCT
inlawrev-2695	854	4	interest	interest	NOUN
inlawrev-2695	854	5	-	-	PUNCT
inlawrev-2695	854	6	free	free	ADJ
inlawrev-2695	854	7	loans	loan	NOUN
inlawrev-2695	854	8	are	be	AUX
inlawrev-2695	854	9	no	no	ADV
inlawrev-2695	854	10	longer	long	ADV
inlawrev-2695	854	11	free	free	ADJ
inlawrev-2695	854	12	:	:	PUNCT
inlawrev-2695	854	13	tax	tax	NOUN
inlawrev-2695	854	14	consequences	consequence	NOUN
inlawrev-2695	854	15	of	of	ADP
inlawrev-2695	854	16	gift	gift	NOUN
inlawrev-2695	854	17	loans	loan	NOUN
inlawrev-2695	854	18	,	,	PUNCT
inlawrev-2695	854	19	al	al	PROPN
inlawrev-2695	854	20	mont	mont	PROPN
inlawrev-2695	854	21	.	.	PUNCT
inlawrev-2695	855	1	l.	l.	PROPN
inlawrev-2695	855	2	rev	rev	PROPN
inlawrev-2695	855	3	,	,	PUNCT
inlawrev-2695	855	4	39	39	NUM
inlawrev-2695	855	5	,	,	PUNCT
inlawrev-2695	855	6	60	60	NUM
inlawrev-2695	855	7	-	-	SYM
inlawrev-2695	855	8	61	61	NUM
inlawrev-2695	855	9	(	(	PUNCT
inlawrev-2695	855	10	1986	1986	NUM
inlawrev-2695	855	11	)	)	PUNCT
inlawrev-2695	855	12	.	.	PUNCT
inlawrev-2695	856	1	204prop	204prop	X
inlawrev-2695	856	2	.	.	PUNCT
inlawrev-2695	857	1	treas	treas	PROPN
inlawrev-2695	857	2	.	.	PUNCT
inlawrev-2695	858	1	reg	reg	PROPN
inlawrev-2695	858	2	.	.	PUNCT
inlawrev-2695	859	1	§	§	PROPN
inlawrev-2695	859	2	1.7872	1.7872	NUM
inlawrev-2695	859	3	-	-	PUNCT
inlawrev-2695	859	4	2(a)(2	2(a)(2	NUM
inlawrev-2695	859	5	)	)	PUNCT
inlawrev-2695	859	6	,	,	PUNCT
inlawrev-2695	859	7	50	50	NUM
inlawrev-2695	859	8	fed	feed	VERB
inlawrev-2695	859	9	.	.	PUNCT
inlawrev-2695	860	1	reg	reg	PROPN
inlawrev-2695	860	2	.	.	PUNCT
inlawrev-2695	861	1	33,557	33,557	NUM
inlawrev-2695	861	2	(	(	PUNCT
inlawrev-2695	861	3	1985	1985	NUM
inlawrev-2695	861	4	)	)	PUNCT
inlawrev-2695	862	1	;	;	PUNCT
inlawrev-2695	862	2	see	see	VERB
inlawrev-2695	862	3	also	also	ADV
inlawrev-2695	862	4	prop	prop	VERB
inlawrev-2695	862	5	.	.	PUNCT
inlawrev-2695	863	1	treas	treas	PROPN
inlawrev-2695	863	2	.	.	PUNCT
inlawrev-2695	864	1	reg	reg	PROPN
inlawrev-2695	864	2	.	.	PUNCT
inlawrev-2695	865	1	§	§	PROPN
inlawrev-2695	865	2	1.483	1.483	NUM
inlawrev-2695	865	3	-	-	PUNCT
inlawrev-2695	865	4	l(c)(3)(iii	l(c)(3)(iii	NOUN
inlawrev-2695	865	5	)	)	PUNCT
inlawrev-2695	865	6	,	,	PUNCT
inlawrev-2695	865	7	51	51	NUM
inlawrev-2695	865	8	fed	fed	PROPN
inlawrev-2695	865	9	.	.	PUNCT
inlawrev-2695	866	1	reg	reg	PROPN
inlawrev-2695	866	2	.	.	PUNCT
inlawrev-2695	867	1	12,039	12,039	NUM
inlawrev-2695	867	2	(	(	PUNCT
inlawrev-2695	867	3	1986	1986	NUM
inlawrev-2695	867	4	)	)	PUNCT
inlawrev-2695	867	5	;	;	PUNCT
inlawrev-2695	867	6	51	51	NUM
inlawrev-2695	867	7	fed	fed	PROPN
inlawrev-2695	867	8	.	.	PUNCT
inlawrev-2695	868	1	reg	reg	PROPN
inlawrev-2695	868	2	.	.	PROPN
inlawrev-2695	869	1	12,023	12,023	NUM
inlawrev-2695	869	2	(	(	PUNCT
inlawrev-2695	869	3	1986	1986	NUM
inlawrev-2695	869	4	)	)	PUNCT
inlawrev-2695	869	5	;	;	PUNCT
inlawrev-2695	870	1	orbach	orbach	PROPN
inlawrev-2695	870	2	,	,	PUNCT
inlawrev-2695	870	3	fireman	fireman	NOUN
inlawrev-2695	870	4	&	&	CCONJ
inlawrev-2695	870	5	levenson	levenson	PROPN
inlawrev-2695	870	6	,	,	PUNCT
inlawrev-2695	870	7	supra	supra	PROPN
inlawrev-2695	870	8	note	note	PROPN
inlawrev-2695	870	9	199	199	NUM
inlawrev-2695	870	10	,	,	PUNCT
inlawrev-2695	870	11	at	at	ADP
inlawrev-2695	870	12	145	145	NUM
inlawrev-2695	870	13	.	.	PUNCT
inlawrev-2695	871	1	personal	personal	ADJ
inlawrev-2695	871	2	use	use	NOUN
inlawrev-2695	871	3	property	property	NOUN
inlawrev-2695	871	4	is	be	AUX
inlawrev-2695	871	5	defined	define	VERB
inlawrev-2695	871	6	as	as	ADP
inlawrev-2695	871	7	property	property	NOUN
inlawrev-2695	871	8	substantially	substantially	ADV
inlawrev-2695	871	9	all	all	PRON
inlawrev-2695	871	10	of	of	ADP
inlawrev-2695	871	11	the	the	DET
inlawrev-2695	871	12	use	use	NOUN
inlawrev-2695	871	13	of	of	ADP
inlawrev-2695	871	14	which	which	PRON
inlawrev-2695	871	15	is	be	AUX
inlawrev-2695	871	16	not	not	PART
inlawrev-2695	871	17	in	in	ADP
inlawrev-2695	871	18	connection	connection	NOUN
inlawrev-2695	871	19	with	with	ADP
inlawrev-2695	871	20	a	a	DET
inlawrev-2695	871	21	trade	trade	NOUN
inlawrev-2695	871	22	or	or	CCONJ
inlawrev-2695	871	23	business	business	NOUN
inlawrev-2695	871	24	of	of	ADP
inlawrev-2695	871	25	the	the	DET
inlawrev-2695	871	26	taxpayer	taxpayer	NOUN
inlawrev-2695	871	27	.	.	PUNCT
inlawrev-2695	872	1	i.r.c	i.r.c	PROPN
inlawrev-2695	872	2	.	.	PUNCT
inlawrev-2695	873	1	§	§	PROPN
inlawrev-2695	873	2	1275(b)(3	1275(b)(3	NUM
inlawrev-2695	873	3	)	)	PUNCT
inlawrev-2695	873	4	(	(	PUNCT
inlawrev-2695	873	5	supp	supp	PROPN
inlawrev-2695	873	6	.	.	PUNCT
inlawrev-2695	874	1	ill	ill	ADJ
inlawrev-2695	874	2	1985	1985	NUM
inlawrev-2695	874	3	)	)	PUNCT
inlawrev-2695	874	4	.	.	PUNCT
inlawrev-2695	875	1	205see	205see	NUM
inlawrev-2695	875	2	i.r.c	i.r.c	NOUN
inlawrev-2695	875	3	.	.	PUNCT
inlawrev-2695	876	1	§	§	PROPN
inlawrev-2695	876	2	7872	7872	NUM
inlawrev-2695	876	3	(	(	PUNCT
inlawrev-2695	876	4	supp	supp	PROPN
inlawrev-2695	876	5	.	.	PUNCT
inlawrev-2695	877	1	ill	ill	ADJ
inlawrev-2695	877	2	1985	1985	NUM
inlawrev-2695	877	3	)	)	PUNCT
inlawrev-2695	877	4	.	.	PUNCT
inlawrev-2695	878	1	206id	206id	PROPN
inlawrev-2695	878	2	.	.	PUNCT
inlawrev-2695	879	1	§	§	PROPN
inlawrev-2695	879	2	7872(0(8	7872(0(8	NUM
inlawrev-2695	879	3	)	)	PUNCT
inlawrev-2695	879	4	.	.	PUNCT
inlawrev-2695	880	1	^simplification	^simplification	NOUN
inlawrev-2695	880	2	of	of	ADP
inlawrev-2695	880	3	imputed	impute	VERB
inlawrev-2695	880	4	interest	interest	NOUN
inlawrev-2695	880	5	rules	rule	NOUN
inlawrev-2695	880	6	,	,	PUNCT
inlawrev-2695	880	7	pub	pub	NOUN
inlawrev-2695	880	8	.	.	PUNCT
inlawrev-2695	881	1	l.	l.	PROPN
inlawrev-2695	881	2	no	no	INTJ
inlawrev-2695	881	3	.	.	PROPN
inlawrev-2695	882	1	99	99	NUM
inlawrev-2695	882	2	-	-	SYM
inlawrev-2695	882	3	121	121	NUM
inlawrev-2695	882	4	,	,	PUNCT
inlawrev-2695	882	5	§	§	PROPN
inlawrev-2695	882	6	102	102	NUM
inlawrev-2695	882	7	,	,	PUNCT
inlawrev-2695	882	8	99	99	NUM
inlawrev-2695	882	9	stat	stat	NOUN
inlawrev-2695	882	10	.	.	PUNCT
inlawrev-2695	883	1	505	505	NUM
inlawrev-2695	883	2	,	,	PUNCT
inlawrev-2695	883	3	508	508	NUM
inlawrev-2695	883	4	;	;	PUNCT
inlawrev-2695	883	5	see	see	VERB
inlawrev-2695	883	6	also	also	ADV
inlawrev-2695	883	7	s.	s.	PROPN
inlawrev-2695	883	8	rep	rep	PROPN
inlawrev-2695	883	9	.	.	PROPN
inlawrev-2695	884	1	no	no	PROPN
inlawrev-2695	884	2	.	.	NOUN
inlawrev-2695	884	3	83	83	NUM
inlawrev-2695	884	4	,	,	PUNCT
inlawrev-2695	884	5	99th	99th	ADJ
inlawrev-2695	884	6	cong	cong	NOUN
inlawrev-2695	884	7	.	.	PUNCT
inlawrev-2695	884	8	,	,	PUNCT
inlawrev-2695	884	9	1st	1st	ADJ
inlawrev-2695	884	10	sess	sess	NOUN
inlawrev-2695	884	11	.	.	PUNCT
inlawrev-2695	885	1	1	1	NUM
inlawrev-2695	885	2	,	,	PUNCT
inlawrev-2695	885	3	reprinted	reprint	VERB
inlawrev-2695	885	4	in	in	ADP
inlawrev-2695	885	5	1985	1985	NUM
inlawrev-2695	885	6	u.s	u.s	PROPN
inlawrev-2695	885	7	.	.	PROPN
inlawrev-2695	885	8	code	code	PROPN
inlawrev-2695	885	9	cong	cong	PROPN
inlawrev-2695	885	10	.	.	PUNCT
inlawrev-2695	885	11	&	&	CCONJ
inlawrev-2695	885	12	admin	admin	PROPN
inlawrev-2695	885	13	.	.	PUNCT
inlawrev-2695	886	1	news	news	NOUN
inlawrev-2695	886	2	407	407	NUM
inlawrev-2695	887	1	[	[	X
inlawrev-2695	887	2	hereinafter	hereinafter	NOUN
inlawrev-2695	887	3	s.	s.	PROPN
inlawrev-2695	887	4	rep	rep	PROPN
inlawrev-2695	887	5	.	.	PROPN
inlawrev-2695	887	6	no	no	INTJ
inlawrev-2695	887	7	.	.	PROPN
inlawrev-2695	887	8	83	83	NUM
inlawrev-2695	887	9	]	]	PUNCT
inlawrev-2695	887	10	.	.	PUNCT
inlawrev-2695	888	1	208see	208see	NUM
inlawrev-2695	888	2	i.r.c	i.r.c	NOUN
inlawrev-2695	888	3	.	.	PUNCT
inlawrev-2695	889	1	§	§	PROPN
inlawrev-2695	889	2	483(e	483(e	PROPN
inlawrev-2695	889	3	)	)	PUNCT
inlawrev-2695	889	4	(	(	PUNCT
inlawrev-2695	889	5	supp	supp	PROPN
inlawrev-2695	889	6	.	.	PUNCT
inlawrev-2695	890	1	ill	ill	ADJ
inlawrev-2695	890	2	1985	1985	NUM
inlawrev-2695	890	3	)	)	PUNCT
inlawrev-2695	890	4	.	.	PUNCT
inlawrev-2695	891	1	209	209	NUM
inlawrev-2695	892	1	i	i	PRON
inlawrev-2695	892	2	d.	d.	PROPN
inlawrev-2695	892	3	;	;	PUNCT
inlawrev-2695	892	4	see	see	VERB
inlawrev-2695	892	5	also	also	ADV
inlawrev-2695	892	6	prop	prop	VERB
inlawrev-2695	892	7	.	.	PUNCT
inlawrev-2695	893	1	treas	treas	PROPN
inlawrev-2695	893	2	.	.	PUNCT
inlawrev-2695	894	1	reg	reg	PROPN
inlawrev-2695	894	2	.	.	PUNCT
inlawrev-2695	895	1	§	§	PROPN
inlawrev-2695	895	2	1.483	1.483	NUM
inlawrev-2695	895	3	-	-	SYM
inlawrev-2695	895	4	4(b)(2	4(b)(2	NUM
inlawrev-2695	895	5	)	)	PUNCT
inlawrev-2695	895	6	,	,	PUNCT
inlawrev-2695	895	7	51	51	NUM
inlawrev-2695	895	8	fed	fed	PROPN
inlawrev-2695	895	9	.	.	PUNCT
inlawrev-2695	896	1	reg	reg	PROPN
inlawrev-2695	896	2	.	.	PUNCT
inlawrev-2695	897	1	12,044	12,044	NUM
inlawrev-2695	897	2	(	(	PUNCT
inlawrev-2695	897	3	1986	1986	NUM
inlawrev-2695	897	4	)	)	PUNCT
inlawrev-2695	897	5	.	.	PUNCT
inlawrev-2695	898	1	1987	1987	NUM
inlawrev-2695	898	2	]	]	PUNCT
inlawrev-2695	898	3	gift	gift	NOUN
inlawrev-2695	898	4	tax	tax	NOUN
inlawrev-2695	898	5	trap	trap	NOUN
inlawrev-2695	898	6	705	705	NUM
inlawrev-2695	898	7	had	have	AUX
inlawrev-2695	898	8	provided	provide	VERB
inlawrev-2695	898	9	for	for	ADP
inlawrev-2695	898	10	a	a	DET
inlawrev-2695	898	11	test	test	NOUN
inlawrev-2695	898	12	or	or	CCONJ
inlawrev-2695	898	13	safe	safe	ADJ
inlawrev-2695	898	14	-	-	PUNCT
inlawrev-2695	898	15	harbor	harbor	NOUN
inlawrev-2695	898	16	rate	rate	NOUN
inlawrev-2695	898	17	of	of	ADP
inlawrev-2695	898	18	interest	interest	NOUN
inlawrev-2695	898	19	and	and	CCONJ
inlawrev-2695	898	20	a	a	DET
inlawrev-2695	898	21	one	one	NUM
inlawrev-2695	898	22	percent	percent	NOUN
inlawrev-2695	898	23	higher	high	ADJ
inlawrev-2695	898	24	imputed	impute	VERB
inlawrev-2695	898	25	rate	rate	NOUN
inlawrev-2695	898	26	of	of	ADP
inlawrev-2695	898	27	interest	interest	NOUN
inlawrev-2695	898	28	.	.	PUNCT
inlawrev-2695	899	1	210	210	NUM
inlawrev-2695	899	2	however	however	ADV
inlawrev-2695	899	3	,	,	PUNCT
inlawrev-2695	899	4	congress	congress	PROPN
inlawrev-2695	899	5	concluded	conclude	VERB
inlawrev-2695	899	6	in	in	ADP
inlawrev-2695	899	7	1985	1985	NUM
inlawrev-2695	899	8	that	that	SCONJ
inlawrev-2695	899	9	the	the	DET
inlawrev-2695	899	10	higher	high	ADJ
inlawrev-2695	899	11	imputation	imputation	NOUN
inlawrev-2695	899	12	provided	provide	VERB
inlawrev-2695	899	13	often	often	ADV
inlawrev-2695	899	14	acted	act	VERB
inlawrev-2695	899	15	as	as	ADP
inlawrev-2695	899	16	a	a	DET
inlawrev-2695	899	17	penalty	penalty	NOUN
inlawrev-2695	899	18	for	for	ADP
inlawrev-2695	899	19	uninformed	uninformed	ADJ
inlawrev-2695	899	20	taxpayers.211	taxpayers.211	NOUN
inlawrev-2695	899	21	knowledgeable	knowledgeable	ADJ
inlawrev-2695	899	22	taxpayers	taxpayer	NOUN
inlawrev-2695	899	23	would	would	AUX
inlawrev-2695	899	24	always	always	ADV
inlawrev-2695	899	25	avoid	avoid	VERB
inlawrev-2695	899	26	the	the	DET
inlawrev-2695	899	27	higher	high	ADJ
inlawrev-2695	899	28	imputation	imputation	NOUN
inlawrev-2695	899	29	rate	rate	NOUN
inlawrev-2695	899	30	by	by	ADP
inlawrev-2695	899	31	providing	provide	VERB
inlawrev-2695	899	32	for	for	ADP
inlawrev-2695	899	33	stated	state	VERB
inlawrev-2695	899	34	interest	interest	NOUN
inlawrev-2695	899	35	at	at	ADP
inlawrev-2695	899	36	the	the	DET
inlawrev-2695	899	37	applicable	applicable	ADJ
inlawrev-2695	899	38	test	test	NOUN
inlawrev-2695	899	39	rate	rate	NOUN
inlawrev-2695	899	40	.	.	PUNCT
inlawrev-2695	900	1	212	212	NUM
inlawrev-2695	900	2	accordingly	accordingly	ADV
inlawrev-2695	900	3	,	,	PUNCT
inlawrev-2695	900	4	the	the	DET
inlawrev-2695	900	5	committee	committee	NOUN
inlawrev-2695	900	6	bill	bill	NOUN
inlawrev-2695	900	7	eliminated	eliminate	VERB
inlawrev-2695	900	8	the	the	DET
inlawrev-2695	900	9	higher	high	ADJ
inlawrev-2695	900	10	imputation	imputation	NOUN
inlawrev-2695	900	11	rate	rate	NOUN
inlawrev-2695	900	12	.	.	PUNCT
inlawrev-2695	901	1	213	213	NUM
inlawrev-2695	901	2	a.	a.	NOUN
inlawrev-2695	901	3	proposed	propose	VERB
inlawrev-2695	901	4	treasury	treasury	PROPN
inlawrev-2695	901	5	regulations.—the	regulations.—the	PRON
inlawrev-2695	901	6	rates	rate	NOUN
inlawrev-2695	901	7	used	use	VERB
inlawrev-2695	901	8	under	under	ADP
inlawrev-2695	901	9	section	section	NOUN
inlawrev-2695	901	10	483	483	NUM
inlawrev-2695	901	11	were	be	AUX
inlawrev-2695	901	12	again	again	ADV
inlawrev-2695	901	13	modified	modify	VERB
inlawrev-2695	901	14	by	by	ADP
inlawrev-2695	901	15	the	the	DET
inlawrev-2695	901	16	1986	1986	NUM
inlawrev-2695	901	17	proposed	propose	VERB
inlawrev-2695	901	18	treasury	treasury	NOUN
inlawrev-2695	901	19	regulations	regulation	NOUN
inlawrev-2695	901	20	to	to	PART
inlawrev-2695	901	21	be	be	AUX
inlawrev-2695	901	22	the	the	DET
inlawrev-2695	901	23	lower	low	ADJ
inlawrev-2695	901	24	of	of	ADP
inlawrev-2695	901	25	:	:	PUNCT
inlawrev-2695	901	26	(	(	PUNCT
inlawrev-2695	901	27	1	1	X
inlawrev-2695	901	28	)	)	PUNCT
inlawrev-2695	901	29	the	the	DET
inlawrev-2695	901	30	applicable	applicable	ADJ
inlawrev-2695	901	31	federal	federal	ADJ
inlawrev-2695	901	32	rate	rate	NOUN
inlawrev-2695	901	33	(	(	PUNCT
inlawrev-2695	901	34	based	base	VERB
inlawrev-2695	901	35	on	on	ADP
inlawrev-2695	901	36	the	the	DET
inlawrev-2695	901	37	appropriate	appropriate	ADJ
inlawrev-2695	901	38	compunding	compunding	ADJ
inlawrev-2695	901	39	period	period	NOUN
inlawrev-2695	901	40	)	)	PUNCT
inlawrev-2695	901	41	,	,	PUNCT
inlawrev-2695	901	42	or	or	CCONJ
inlawrev-2695	901	43	(	(	PUNCT
inlawrev-2695	901	44	2	2	NUM
inlawrev-2695	901	45	)	)	PUNCT
inlawrev-2695	901	46	nine	nine	NUM
inlawrev-2695	901	47	percent	percent	NOUN
inlawrev-2695	901	48	,	,	PUNCT
inlawrev-2695	901	49	compounded	compound	VERB
inlawrev-2695	901	50	semiannually	semiannually	ADV
inlawrev-2695	901	51	,	,	PUNCT
inlawrev-2695	901	52	or	or	CCONJ
inlawrev-2695	901	53	an	an	DET
inlawrev-2695	901	54	equivalent	equivalent	ADJ
inlawrev-2695	901	55	rate	rate	NOUN
inlawrev-2695	901	56	based	base	VERB
inlawrev-2695	901	57	on	on	ADP
inlawrev-2695	901	58	an	an	DET
inlawrev-2695	901	59	appropriate	appropriate	ADJ
inlawrev-2695	901	60	compounding	compounding	NOUN
inlawrev-2695	901	61	period.214	period.214	NOUN
inlawrev-2695	901	62	this	this	PRON
inlawrev-2695	901	63	retains	retain	VERB
inlawrev-2695	901	64	the	the	DET
inlawrev-2695	901	65	problem	problem	NOUN
inlawrev-2695	901	66	of	of	ADP
inlawrev-2695	901	67	the	the	DET
inlawrev-2695	901	68	appropriate	appropriate	ADJ
inlawrev-2695	901	69	rate	rate	NOUN
inlawrev-2695	901	70	to	to	PART
inlawrev-2695	901	71	charge	charge	VERB
inlawrev-2695	901	72	for	for	ADP
inlawrev-2695	901	73	gift	gift	NOUN
inlawrev-2695	901	74	tax	tax	NOUN
inlawrev-2695	901	75	purposes	purpose	NOUN
inlawrev-2695	901	76	if	if	SCONJ
inlawrev-2695	901	77	the	the	DET
inlawrev-2695	901	78	market	market	NOUN
inlawrev-2695	901	79	rate	rate	NOUN
inlawrev-2695	901	80	exceeds	exceed	VERB
inlawrev-2695	901	81	nine	nine	NUM
inlawrev-2695	901	82	percent	percent	NOUN
inlawrev-2695	901	83	.	.	PUNCT
inlawrev-2695	902	1	in	in	ADP
inlawrev-2695	902	2	that	that	DET
inlawrev-2695	902	3	case	case	NOUN
inlawrev-2695	902	4	,	,	PUNCT
inlawrev-2695	902	5	even	even	ADV
inlawrev-2695	902	6	if	if	SCONJ
inlawrev-2695	902	7	market	market	NOUN
inlawrev-2695	902	8	rates	rate	NOUN
inlawrev-2695	902	9	and	and	CCONJ
inlawrev-2695	902	10	the	the	DET
inlawrev-2695	902	11	afr	afr	NOUN
inlawrev-2695	902	12	are	be	AUX
inlawrev-2695	902	13	approximately	approximately	ADV
inlawrev-2695	902	14	the	the	DET
inlawrev-2695	902	15	same	same	ADJ
inlawrev-2695	902	16	,	,	PUNCT
inlawrev-2695	902	17	the	the	DET
inlawrev-2695	902	18	section	section	NOUN
inlawrev-2695	902	19	483	483	NUM
inlawrev-2695	902	20	rate	rate	NOUN
inlawrev-2695	902	21	will	will	AUX
inlawrev-2695	902	22	still	still	ADV
inlawrev-2695	902	23	be	be	AUX
inlawrev-2695	902	24	lower	low	ADJ
inlawrev-2695	902	25	than	than	ADP
inlawrev-2695	902	26	the	the	DET
inlawrev-2695	902	27	market	market	NOUN
inlawrev-2695	902	28	rate	rate	NOUN
inlawrev-2695	902	29	because	because	SCONJ
inlawrev-2695	902	30	the	the	DET
inlawrev-2695	902	31	section	section	NOUN
inlawrev-2695	902	32	483	483	NUM
inlawrev-2695	902	33	rate	rate	NOUN
inlawrev-2695	902	34	will	will	AUX
inlawrev-2695	902	35	be	be	AUX
inlawrev-2695	902	36	nine	nine	NUM
inlawrev-2695	902	37	percent	percent	NOUN
inlawrev-2695	902	38	.	.	PUNCT
inlawrev-2695	903	1	215	215	NUM
inlawrev-2695	903	2	also	also	ADV
inlawrev-2695	903	3	,	,	PUNCT
inlawrev-2695	903	4	the	the	DET
inlawrev-2695	903	5	section	section	NOUN
inlawrev-2695	903	6	483(e	483(e	PROPN
inlawrev-2695	903	7	)	)	PUNCT
inlawrev-2695	903	8	rate	rate	NOUN
inlawrev-2695	903	9	for	for	ADP
inlawrev-2695	903	10	related	related	ADJ
inlawrev-2695	903	11	party	party	NOUN
inlawrev-2695	903	12	transactions	transaction	NOUN
inlawrev-2695	903	13	is	be	AUX
inlawrev-2695	903	14	only	only	ADV
inlawrev-2695	903	15	six	six	NUM
inlawrev-2695	903	16	percent	percent	NOUN
inlawrev-2695	903	17	.	.	PUNCT
inlawrev-2695	904	1	216	216	NUM
inlawrev-2695	904	2	the	the	DET
inlawrev-2695	904	3	proposed	propose	VERB
inlawrev-2695	904	4	regulations	regulation	NOUN
inlawrev-2695	904	5	attempt	attempt	VERB
inlawrev-2695	904	6	to	to	PART
inlawrev-2695	904	7	solve	solve	VERB
inlawrev-2695	904	8	the	the	DET
inlawrev-2695	904	9	section	section	NOUN
inlawrev-2695	904	10	483	483	NUM
inlawrev-2695	904	11	-	-	PUNCT
inlawrev-2695	904	12	market	market	NOUN
inlawrev-2695	904	13	interest	interest	NOUN
inlawrev-2695	904	14	rate	rate	NOUN
inlawrev-2695	904	15	dilemma	dilemma	NOUN
inlawrev-2695	904	16	but	but	CCONJ
inlawrev-2695	904	17	are	be	AUX
inlawrev-2695	904	18	less	less	ADJ
inlawrev-2695	904	19	than	than	ADP
inlawrev-2695	904	20	clear	clear	ADJ
inlawrev-2695	904	21	.	.	PUNCT
inlawrev-2695	905	1	the	the	DET
inlawrev-2695	905	2	proposed	propose	VERB
inlawrev-2695	905	3	regulations	regulation	NOUN
inlawrev-2695	905	4	provide	provide	VERB
inlawrev-2695	905	5	that	that	SCONJ
inlawrev-2695	905	6	in	in	ADP
inlawrev-2695	905	7	a	a	DET
inlawrev-2695	905	8	related	relate	VERB
inlawrev-2695	905	9	party	party	NOUN
inlawrev-2695	905	10	transaction	transaction	NOUN
inlawrev-2695	905	11	where	where	SCONJ
inlawrev-2695	905	12	the	the	DET
inlawrev-2695	905	13	consideration	consideration	NOUN
inlawrev-2695	905	14	furnished	furnish	VERB
inlawrev-2695	905	15	by	by	ADP
inlawrev-2695	905	16	the	the	DET
inlawrev-2695	905	17	buyer	buyer	NOUN
inlawrev-2695	905	18	to	to	ADP
inlawrev-2695	905	19	the	the	DET
inlawrev-2695	905	20	seller	seller	NOUN
inlawrev-2695	905	21	consists	consist	VERB
inlawrev-2695	905	22	of	of	ADP
inlawrev-2695	905	23	one	one	NUM
inlawrev-2695	905	24	or	or	CCONJ
inlawrev-2695	905	25	more	more	ADJ
inlawrev-2695	905	26	debt	debt	NOUN
inlawrev-2695	905	27	instruments	instrument	NOUN
inlawrev-2695	905	28	,	,	PUNCT
inlawrev-2695	905	29	the	the	DET
inlawrev-2695	905	30	value	value	NOUN
inlawrev-2695	905	31	of	of	ADP
inlawrev-2695	905	32	such	such	ADJ
inlawrev-2695	905	33	debt	debt	NOUN
inlawrev-2695	905	34	instrument	instrument	NOUN
inlawrev-2695	905	35	which	which	PRON
inlawrev-2695	905	36	has	have	AUX
inlawrev-2695	905	37	adequately	adequately	ADV
inlawrev-2695	905	38	stated	state	VERB
inlawrev-2695	905	39	interest	interest	NOUN
inlawrev-2695	905	40	under	under	ADP
inlawrev-2695	905	41	proposed	propose	VERB
inlawrev-2695	905	42	regulation	regulation	NOUN
inlawrev-2695	905	43	section	section	NOUN
inlawrev-2695	905	44	1.483	1.483	NUM
inlawrev-2695	905	45	-	-	SYM
inlawrev-2695	905	46	2	2	NUM
inlawrev-2695	905	47	shall	shall	AUX
inlawrev-2695	905	48	be	be	AUX
inlawrev-2695	905	49	its	its	PRON
inlawrev-2695	905	50	issue	issue	NOUN
inlawrev-2695	905	51	price	price	NOUN
inlawrev-2695	905	52	.	.	PUNCT
inlawrev-2695	906	1	217	217	NUM
inlawrev-2695	906	2	a	a	DET
inlawrev-2695	906	3	contract	contract	NOUN
inlawrev-2695	906	4	generally	generally	ADV
inlawrev-2695	906	5	provides	provide	VERB
inlawrev-2695	906	6	for	for	ADP
inlawrev-2695	906	7	adequate	adequate	ADJ
inlawrev-2695	906	8	stated	state	VERB
inlawrev-2695	906	9	interest	interest	NOUN
inlawrev-2695	906	10	under	under	ADP
inlawrev-2695	906	11	proposed	propose	VERB
inlawrev-2695	906	12	regulation	regulation	NOUN
inlawrev-2695	906	13	section	section	NOUN
inlawrev-2695	906	14	1.483	1.483	NUM
inlawrev-2695	906	15	-	-	SYM
inlawrev-2695	906	16	2	2	NUM
inlawrev-2695	906	17	if	if	SCONJ
inlawrev-2695	906	18	it	it	PRON
inlawrev-2695	906	19	calls	call	VERB
inlawrev-2695	906	20	for	for	ADP
inlawrev-2695	906	21	interest	interest	NOUN
inlawrev-2695	906	22	at	at	ADP
inlawrev-2695	906	23	least	least	ADJ
inlawrev-2695	906	24	equal	equal	ADJ
inlawrev-2695	906	25	to	to	ADP
inlawrev-2695	906	26	the	the	DET
inlawrev-2695	906	27	test	test	NOUN
inlawrev-2695	906	28	rate	rate	NOUN
inlawrev-2695	906	29	of	of	ADP
inlawrev-2695	906	30	interest	interest	NOUN
inlawrev-2695	906	31	.	.	PUNCT
inlawrev-2695	907	1	218	218	NUM
inlawrev-2695	907	2	the	the	DET
inlawrev-2695	907	3	value	value	NOUN
inlawrev-2695	907	4	of	of	ADP
inlawrev-2695	907	5	such	such	ADJ
inlawrev-2695	907	6	debt	debt	NOUN
inlawrev-2695	907	7	instrument	instrument	NOUN
inlawrev-2695	907	8	described	describe	VERB
inlawrev-2695	907	9	above	above	ADP
inlawrev-2695	907	10	issued	issue	VERB
inlawrev-2695	907	11	under	under	ADP
inlawrev-2695	907	12	a	a	DET
inlawrev-2695	907	13	contract	contract	NOUN
inlawrev-2695	907	14	to	to	PART
inlawrev-2695	907	15	which	which	DET
inlawrev-2695	907	16	section	section	NOUN
inlawrev-2695	907	17	483	483	NUM
inlawrev-2695	907	18	applies	applie	NOUN
inlawrev-2695	907	19	shall	shall	AUX
inlawrev-2695	907	20	be	be	AUX
inlawrev-2695	907	21	the	the	DET
inlawrev-2695	907	22	amount	amount	NOUN
inlawrev-2695	907	23	described	describe	VERB
inlawrev-2695	907	24	in	in	ADP
inlawrev-2695	907	25	proposed	propose	VERB
inlawrev-2695	907	26	regulation	regulation	NOUN
inlawrev-2695	907	27	section	section	NOUN
inlawrev-2695	907	28	1.483	1.483	NUM
inlawrev-2695	907	29	-	-	SYM
inlawrev-2695	907	30	3(a)(2)(i).219	3(a)(2)(i).219	NUM
inlawrev-2695	907	31	such	such	ADJ
inlawrev-2695	907	32	amount	amount	NOUN
inlawrev-2695	907	33	is	be	AUX
inlawrev-2695	907	34	the	the	DET
inlawrev-2695	907	35	sum	sum	NOUN
inlawrev-2695	907	36	of	of	ADP
inlawrev-2695	907	37	the	the	DET
inlawrev-2695	907	38	present	present	ADJ
inlawrev-2695	907	39	values	value	NOUN
inlawrev-2695	907	40	of	of	ADP
inlawrev-2695	907	41	the	the	DET
inlawrev-2695	907	42	deferred	defer	VERB
inlawrev-2695	907	43	payments	payment	NOUN
inlawrev-2695	907	44	and	and	CCONJ
inlawrev-2695	907	45	the	the	DET
inlawrev-2695	907	46	present	present	ADJ
inlawrev-2695	907	47	values	value	NOUN
inlawrev-2695	907	48	of	of	ADP
inlawrev-2695	907	49	interest	interest	NOUN
inlawrev-2695	907	50	payments	payment	NOUN
inlawrev-2695	907	51	due	due	ADJ
inlawrev-2695	907	52	under	under	ADP
inlawrev-2695	907	53	the	the	DET
inlawrev-2695	907	54	contract	contract	NOUN
inlawrev-2695	907	55	.	.	PUNCT
inlawrev-2695	908	1	220	220	NUM
inlawrev-2695	908	2	thus	thus	ADV
inlawrev-2695	908	3	,	,	PUNCT
inlawrev-2695	908	4	it	it	PRON
inlawrev-2695	908	5	appears	appear	VERB
inlawrev-2695	908	6	that	that	SCONJ
inlawrev-2695	908	7	under	under	ADP
inlawrev-2695	908	8	these	these	DET
inlawrev-2695	908	9	proposed	propose	VERB
inlawrev-2695	908	10	regulations	regulation	NOUN
inlawrev-2695	908	11	,	,	PUNCT
inlawrev-2695	908	12	if	if	SCONJ
inlawrev-2695	908	13	the	the	DET
inlawrev-2695	908	14	parties	party	NOUN
inlawrev-2695	908	15	are	be	AUX
inlawrev-2695	908	16	related	relate	VERB
inlawrev-2695	908	17	and	and	CCONJ
inlawrev-2695	908	18	10h.r	10h.r	NUM
inlawrev-2695	908	19	.	.	PUNCT
inlawrev-2695	909	1	rep	rep	PROPN
inlawrev-2695	909	2	.	.	PROPN
inlawrev-2695	909	3	no	no	INTJ
inlawrev-2695	909	4	.	.	PUNCT
inlawrev-2695	910	1	749	749	NUM
inlawrev-2695	910	2	,	,	PUNCT
inlawrev-2695	910	3	supra	supra	PROPN
inlawrev-2695	910	4	note	note	NOUN
inlawrev-2695	910	5	4	4	NUM
inlawrev-2695	910	6	,	,	PUNCT
inlawrev-2695	910	7	at	at	ADP
inlawrev-2695	910	8	1382	1382	NUM
inlawrev-2695	910	9	;	;	PUNCT
inlawrev-2695	911	1	s.	s.	PROPN
inlawrev-2695	911	2	rep	rep	PROPN
inlawrev-2695	911	3	.	.	PROPN
inlawrev-2695	912	1	no	no	PROPN
inlawrev-2695	913	1	.	.	NOUN
inlawrev-2695	913	2	830	830	NUM
inlawrev-2695	913	3	,	,	PUNCT
inlawrev-2695	913	4	supra	supra	NOUN
inlawrev-2695	913	5	note	note	NOUN
inlawrev-2695	913	6	4	4	NUM
inlawrev-2695	913	7	,	,	PUNCT
inlawrev-2695	913	8	at	at	ADP
inlawrev-2695	913	9	1776	1776	NUM
inlawrev-2695	913	10	.	.	PUNCT
inlawrev-2695	914	1	21	21	NUM
inlawrev-2695	914	2	'	'	NUM
inlawrev-2695	914	3	s.	s.	PROPN
inlawrev-2695	914	4	rep	rep	PROPN
inlawrev-2695	914	5	.	.	PROPN
inlawrev-2695	914	6	no	no	PROPN
inlawrev-2695	914	7	.	.	PROPN
inlawrev-2695	914	8	83	83	NUM
inlawrev-2695	914	9	,	,	PUNCT
inlawrev-2695	914	10	supra	supra	PROPN
inlawrev-2695	914	11	note	note	NOUN
inlawrev-2695	914	12	207	207	NUM
inlawrev-2695	914	13	,	,	PUNCT
inlawrev-2695	914	14	at	at	ADP
inlawrev-2695	914	15	420	420	NUM
inlawrev-2695	914	16	.	.	PUNCT
inlawrev-2695	915	1	2,2id	2,2id	NOUN
inlawrev-2695	915	2	.	.	NOUN
inlawrev-2695	915	3	2	2	NUM
inlawrev-2695	915	4	"	"	PUNCT
inlawrev-2695	915	5	i	i	PRON
inlawrev-2695	915	6	d.	d.	PROPN
inlawrev-2695	915	7	214prop	214prop	PROPN
inlawrev-2695	915	8	.	.	PUNCT
inlawrev-2695	916	1	treas	treas	PROPN
inlawrev-2695	916	2	.	.	PUNCT
inlawrev-2695	917	1	reg	reg	PROPN
inlawrev-2695	917	2	.	.	PUNCT
inlawrev-2695	918	1	§	§	PROPN
inlawrev-2695	918	2	1.483	1.483	NUM
inlawrev-2695	918	3	-	-	PUNCT
inlawrev-2695	918	4	4(a)(l)-(2	4(a)(l)-(2	NUM
inlawrev-2695	918	5	)	)	PUNCT
inlawrev-2695	918	6	,	,	PUNCT
inlawrev-2695	918	7	51	51	NUM
inlawrev-2695	918	8	fed	fed	PROPN
inlawrev-2695	918	9	.	.	PUNCT
inlawrev-2695	919	1	reg	reg	PROPN
inlawrev-2695	919	2	.	.	PUNCT
inlawrev-2695	920	1	12,043	12,043	NUM
inlawrev-2695	920	2	(	(	PUNCT
inlawrev-2695	920	3	1986	1986	NUM
inlawrev-2695	920	4	)	)	PUNCT
inlawrev-2695	920	5	.	.	PUNCT
inlawrev-2695	921	1	2i5id	2i5id	NUM
inlawrev-2695	921	2	.	.	PUNCT
inlawrev-2695	922	1	216i.r.c	216i.r.c	NOUN
inlawrev-2695	922	2	.	.	PUNCT
inlawrev-2695	923	1	§	§	PROPN
inlawrev-2695	923	2	483(e	483(e	PROPN
inlawrev-2695	923	3	)	)	PUNCT
inlawrev-2695	923	4	(	(	PUNCT
inlawrev-2695	923	5	supp	supp	PROPN
inlawrev-2695	923	6	.	.	PUNCT
inlawrev-2695	924	1	ill	ill	ADJ
inlawrev-2695	924	2	1985	1985	NUM
inlawrev-2695	924	3	)	)	PUNCT
inlawrev-2695	924	4	.	.	PUNCT
inlawrev-2695	925	1	2l7prop	2l7prop	NUM
inlawrev-2695	925	2	.	.	PUNCT
inlawrev-2695	926	1	treas	treas	PROPN
inlawrev-2695	926	2	.	.	PUNCT
inlawrev-2695	927	1	reg	reg	PROPN
inlawrev-2695	927	2	.	.	PUNCT
inlawrev-2695	928	1	§	§	PROPN
inlawrev-2695	928	2	1.1012	1.1012	NUM
inlawrev-2695	928	3	-	-	SYM
inlawrev-2695	928	4	2(b)(l	2(b)(l	NUM
inlawrev-2695	928	5	)	)	PUNCT
inlawrev-2695	928	6	,	,	PUNCT
inlawrev-2695	928	7	51	51	NUM
inlawrev-2695	928	8	fed	fed	PROPN
inlawrev-2695	928	9	.	.	PUNCT
inlawrev-2695	929	1	reg	reg	PROPN
inlawrev-2695	929	2	.	.	PROPN
inlawrev-2695	929	3	12,047	12,047	NUM
inlawrev-2695	929	4	(	(	PUNCT
inlawrev-2695	929	5	1986	1986	NUM
inlawrev-2695	929	6	)	)	PUNCT
inlawrev-2695	929	7	.	.	PUNCT
inlawrev-2695	930	1	21sid	21sid	INTJ
inlawrev-2695	930	2	.	.	PUNCT
inlawrev-2695	931	1	§	§	PROPN
inlawrev-2695	931	2	1.483	1.483	NUM
inlawrev-2695	931	3	-	-	PUNCT
inlawrev-2695	931	4	2(a	2(a	NUM
inlawrev-2695	931	5	)	)	PUNCT
inlawrev-2695	931	6	,	,	PUNCT
inlawrev-2695	931	7	51	51	NUM
inlawrev-2695	931	8	fed	fed	PROPN
inlawrev-2695	931	9	.	.	PUNCT
inlawrev-2695	932	1	reg	reg	PROPN
inlawrev-2695	932	2	.	.	PUNCT
inlawrev-2695	933	1	12,039	12,039	NUM
inlawrev-2695	933	2	(	(	PUNCT
inlawrev-2695	933	3	1986	1986	NUM
inlawrev-2695	933	4	)	)	PUNCT
inlawrev-2695	933	5	.	.	PUNCT
inlawrev-2695	934	1	2,9	2,9	NUM
inlawrev-2695	935	1	i	i	PRON
inlawrev-2695	935	2	d.	d.	PROPN
inlawrev-2695	935	3	§	§	PROPN
inlawrev-2695	935	4	1.1012	1.1012	NUM
inlawrev-2695	935	5	-	-	SYM
inlawrev-2695	935	6	2(b)(2	2(b)(2	NUM
inlawrev-2695	935	7	)	)	PUNCT
inlawrev-2695	935	8	,	,	PUNCT
inlawrev-2695	935	9	51	51	NUM
inlawrev-2695	935	10	fed	fed	PROPN
inlawrev-2695	935	11	.	.	PUNCT
inlawrev-2695	936	1	reg	reg	PROPN
inlawrev-2695	936	2	.	.	PROPN
inlawrev-2695	936	3	12,047	12,047	NUM
inlawrev-2695	936	4	(	(	PUNCT
inlawrev-2695	936	5	1986	1986	NUM
inlawrev-2695	936	6	)	)	PUNCT
inlawrev-2695	936	7	.	.	PUNCT
inlawrev-2695	937	1	220id	220id	PROPN
inlawrev-2695	937	2	.	.	PUNCT
inlawrev-2695	938	1	§	§	PROPN
inlawrev-2695	938	2	1.483	1.483	NUM
inlawrev-2695	938	3	-	-	PUNCT
inlawrev-2695	938	4	3(a)(2)(i	3(a)(2)(i	NUM
inlawrev-2695	938	5	)	)	PUNCT
inlawrev-2695	938	6	,	,	PUNCT
inlawrev-2695	938	7	51	51	NUM
inlawrev-2695	938	8	fed	fed	PROPN
inlawrev-2695	938	9	.	.	PUNCT
inlawrev-2695	939	1	reg	reg	PROPN
inlawrev-2695	939	2	.	.	PUNCT
inlawrev-2695	940	1	12,043	12,043	NUM
inlawrev-2695	940	2	(	(	PUNCT
inlawrev-2695	940	3	1986	1986	NUM
inlawrev-2695	940	4	)	)	PUNCT
inlawrev-2695	940	5	.	.	PUNCT
inlawrev-2695	941	1	706	706	NUM
inlawrev-2695	941	2	indiana	indiana	PROPN
inlawrev-2695	941	3	law	law	PROPN
inlawrev-2695	941	4	review	review	NOUN
inlawrev-2695	941	5	[	[	X
inlawrev-2695	941	6	vol	vol	NOUN
inlawrev-2695	941	7	.	.	PUNCT
inlawrev-2695	941	8	20:679	20:679	NUM
inlawrev-2695	941	9	charge	charge	VERB
inlawrev-2695	941	10	the	the	DET
inlawrev-2695	941	11	appropriate	appropriate	ADJ
inlawrev-2695	941	12	section	section	NOUN
inlawrev-2695	941	13	483	483	NUM
inlawrev-2695	941	14	rate	rate	NOUN
inlawrev-2695	941	15	,	,	PUNCT
inlawrev-2695	941	16	then	then	ADV
inlawrev-2695	941	17	the	the	DET
inlawrev-2695	941	18	value	value	NOUN
inlawrev-2695	941	19	of	of	ADP
inlawrev-2695	941	20	the	the	DET
inlawrev-2695	941	21	consideration	consideration	NOUN
inlawrev-2695	941	22	will	will	AUX
inlawrev-2695	941	23	be	be	AUX
inlawrev-2695	941	24	the	the	DET
inlawrev-2695	941	25	issue	issue	NOUN
inlawrev-2695	941	26	price	price	NOUN
inlawrev-2695	941	27	.	.	PUNCT
inlawrev-2695	942	1	if	if	SCONJ
inlawrev-2695	942	2	the	the	DET
inlawrev-2695	942	3	issue	issue	NOUN
inlawrev-2695	942	4	price	price	NOUN
inlawrev-2695	942	5	is	be	AUX
inlawrev-2695	942	6	the	the	DET
inlawrev-2695	942	7	fair	fair	ADJ
inlawrev-2695	942	8	market	market	NOUN
inlawrev-2695	942	9	value	value	NOUN
inlawrev-2695	942	10	,	,	PUNCT
inlawrev-2695	942	11	there	there	PRON
inlawrev-2695	942	12	will	will	AUX
inlawrev-2695	942	13	be	be	AUX
inlawrev-2695	942	14	no	no	DET
inlawrev-2695	942	15	gift	gift	NOUN
inlawrev-2695	942	16	.	.	PUNCT
inlawrev-2695	943	1	221	221	NUM
inlawrev-2695	943	2	b.	b.	PROPN
inlawrev-2695	943	3	movement	movement	NOUN
inlawrev-2695	943	4	toward	toward	ADP
inlawrev-2695	943	5	reform.—at	reform.—at	PROPN
inlawrev-2695	943	6	an	an	DET
inlawrev-2695	943	7	annual	annual	ADJ
inlawrev-2695	943	8	meeting	meeting	NOUN
inlawrev-2695	943	9	in	in	ADP
inlawrev-2695	943	10	orlando	orlando	PROPN
inlawrev-2695	943	11	,	,	PUNCT
inlawrev-2695	943	12	florida	florida	PROPN
inlawrev-2695	943	13	,	,	PUNCT
inlawrev-2695	943	14	the	the	DET
inlawrev-2695	943	15	board	board	NOUN
inlawrev-2695	943	16	of	of	ADP
inlawrev-2695	943	17	regents	regent	NOUN
inlawrev-2695	943	18	of	of	ADP
inlawrev-2695	943	19	the	the	DET
inlawrev-2695	943	20	american	american	PROPN
inlawrev-2695	943	21	college	college	PROPN
inlawrev-2695	943	22	of	of	ADP
inlawrev-2695	943	23	probate	probate	NOUN
inlawrev-2695	943	24	counsel	counsel	NOUN
inlawrev-2695	943	25	(	(	PUNCT
inlawrev-2695	943	26	acpc	acpc	NOUN
inlawrev-2695	943	27	)	)	PUNCT
inlawrev-2695	943	28	adopted	adopt	VERB
inlawrev-2695	943	29	the	the	DET
inlawrev-2695	943	30	recommendation	recommendation	NOUN
inlawrev-2695	943	31	of	of	ADP
inlawrev-2695	943	32	the	the	DET
inlawrev-2695	943	33	estate	estate	NOUN
inlawrev-2695	943	34	and	and	CCONJ
inlawrev-2695	943	35	gift	gift	NOUN
inlawrev-2695	943	36	tax	tax	NOUN
inlawrev-2695	943	37	committee	committee	NOUN
inlawrev-2695	943	38	that	that	SCONJ
inlawrev-2695	943	39	the	the	DET
inlawrev-2695	943	40	safe	safe	ADJ
inlawrev-2695	943	41	-	-	PUNCT
inlawrev-2695	943	42	harbor	harbor	NOUN
inlawrev-2695	943	43	provisions	provision	NOUN
inlawrev-2695	943	44	in	in	ADP
inlawrev-2695	943	45	section	section	NOUN
inlawrev-2695	943	46	483	483	NUM
inlawrev-2695	943	47	be	be	AUX
inlawrev-2695	943	48	carried	carry	VERB
inlawrev-2695	943	49	over	over	ADP
inlawrev-2695	943	50	to	to	ADP
inlawrev-2695	943	51	chapter	chapter	NOUN
inlawrev-2695	943	52	12	12	NUM
inlawrev-2695	943	53	(	(	PUNCT
inlawrev-2695	943	54	gift	gift	NOUN
inlawrev-2695	943	55	tax	tax	NOUN
inlawrev-2695	943	56	)	)	PUNCT
inlawrev-2695	943	57	of	of	ADP
inlawrev-2695	943	58	the	the	DET
inlawrev-2695	943	59	internal	internal	ADJ
inlawrev-2695	943	60	revenue	revenue	NOUN
inlawrev-2695	943	61	code.222	code.222	VERB
inlawrev-2695	943	62	the	the	DET
inlawrev-2695	943	63	acpc	acpc	NOUN
inlawrev-2695	943	64	noted	note	VERB
inlawrev-2695	943	65	that	that	SCONJ
inlawrev-2695	943	66	the	the	DET
inlawrev-2695	943	67	interplay	interplay	NOUN
inlawrev-2695	943	68	among	among	ADP
inlawrev-2695	943	69	proposed	propose	VERB
inlawrev-2695	943	70	regulation	regulation	NOUN
inlawrev-2695	943	71	sections	section	NOUN
inlawrev-2695	943	72	25.25128	25.25128	NUM
inlawrev-2695	943	73	,	,	PUNCT
inlawrev-2695	943	74	1.1012	1.1012	NUM
inlawrev-2695	943	75	-	-	SYM
inlawrev-2695	943	76	2(b)(l	2(b)(l	NUM
inlawrev-2695	943	77	)	)	PUNCT
inlawrev-2695	943	78	and	and	CCONJ
inlawrev-2695	943	79	1	1	NUM
inlawrev-2695	943	80	.483	.483	NUM
inlawrev-2695	943	81	-	-	SYM
inlawrev-2695	943	82	4(b)(2	4(b)(2	NUM
inlawrev-2695	943	83	)	)	PUNCT
inlawrev-2695	943	84	appears	appear	VERB
inlawrev-2695	943	85	to	to	PART
inlawrev-2695	943	86	cure	cure	VERB
inlawrev-2695	943	87	the	the	DET
inlawrev-2695	943	88	section	section	NOUN
inlawrev-2695	943	89	483(e	483(e	PROPN
inlawrev-2695	943	90	)	)	PUNCT
inlawrev-2695	943	91	bargain	bargain	NOUN
inlawrev-2695	943	92	sale	sale	NOUN
inlawrev-2695	943	93	problems	problem	NOUN
inlawrev-2695	943	94	for	for	ADP
inlawrev-2695	943	95	gift	gift	NOUN
inlawrev-2695	943	96	tax	tax	NOUN
inlawrev-2695	943	97	purposes	purpose	NOUN
inlawrev-2695	943	98	.	.	PUNCT
inlawrev-2695	944	1	223	223	NUM
inlawrev-2695	945	1	if	if	SCONJ
inlawrev-2695	945	2	this	this	PRON
inlawrev-2695	945	3	is	be	AUX
inlawrev-2695	945	4	so	so	ADV
inlawrev-2695	945	5	,	,	PUNCT
inlawrev-2695	945	6	non	non	ADJ
inlawrev-2695	945	7	-	-	ADJ
inlawrev-2695	945	8	section	section	ADJ
inlawrev-2695	945	9	483(e	483(e	PROPN
inlawrev-2695	945	10	)	)	PUNCT
inlawrev-2695	945	11	transactions	transaction	NOUN
inlawrev-2695	945	12	would	would	AUX
inlawrev-2695	945	13	also	also	ADV
inlawrev-2695	945	14	likely	likely	ADV
inlawrev-2695	945	15	be	be	AUX
inlawrev-2695	945	16	safe	safe	ADJ
inlawrev-2695	945	17	for	for	ADP
inlawrev-2695	945	18	gift	gift	NOUN
inlawrev-2695	945	19	tax	tax	NOUN
inlawrev-2695	945	20	purposes	purpose	NOUN
inlawrev-2695	945	21	because	because	SCONJ
inlawrev-2695	945	22	the	the	DET
inlawrev-2695	945	23	section	section	NOUN
inlawrev-2695	945	24	483(e	483(e	PROPN
inlawrev-2695	945	25	)	)	PUNCT
inlawrev-2695	945	26	rate	rate	NOUN
inlawrev-2695	945	27	is	be	AUX
inlawrev-2695	945	28	even	even	ADV
inlawrev-2695	945	29	lower	low	ADJ
inlawrev-2695	945	30	than	than	ADP
inlawrev-2695	945	31	the	the	DET
inlawrev-2695	945	32	rate	rate	NOUN
inlawrev-2695	945	33	under	under	ADP
inlawrev-2695	945	34	non	non	ADJ
inlawrev-2695	945	35	-	-	ADJ
inlawrev-2695	945	36	section	section	ADJ
inlawrev-2695	945	37	483(e	483(e	PROPN
inlawrev-2695	945	38	)	)	PUNCT
inlawrev-2695	945	39	transactions	transaction	NOUN
inlawrev-2695	945	40	.	.	PUNCT
inlawrev-2695	946	1	however	however	ADV
inlawrev-2695	946	2	,	,	PUNCT
inlawrev-2695	946	3	three	three	NUM
inlawrev-2695	946	4	different	different	ADJ
inlawrev-2695	946	5	regulations	regulation	NOUN
inlawrev-2695	946	6	need	need	VERB
inlawrev-2695	946	7	to	to	PART
inlawrev-2695	946	8	be	be	AUX
inlawrev-2695	946	9	examined	examine	VERB
inlawrev-2695	946	10	even	even	ADV
inlawrev-2695	946	11	to	to	PART
inlawrev-2695	946	12	come	come	VERB
inlawrev-2695	946	13	to	to	ADP
inlawrev-2695	946	14	a	a	DET
inlawrev-2695	946	15	tentative	tentative	ADJ
inlawrev-2695	946	16	conclusion	conclusion	NOUN
inlawrev-2695	946	17	,	,	PUNCT
inlawrev-2695	946	18	which	which	PRON
inlawrev-2695	946	19	at	at	ADP
inlawrev-2695	946	20	best	well	ADV
inlawrev-2695	946	21	suggests	suggest	VERB
inlawrev-2695	946	22	that	that	SCONJ
inlawrev-2695	946	23	the	the	DET
inlawrev-2695	946	24	area	area	NOUN
inlawrev-2695	946	25	is	be	AUX
inlawrev-2695	946	26	confusing	confusing	ADJ
inlawrev-2695	946	27	.	.	PUNCT
inlawrev-2695	947	1	also	also	ADV
inlawrev-2695	947	2	,	,	PUNCT
inlawrev-2695	947	3	the	the	DET
inlawrev-2695	947	4	word	word	NOUN
inlawrev-2695	947	5	"	"	PUNCT
inlawrev-2695	947	6	appears	appear	VERB
inlawrev-2695	947	7	"	"	PUNCT
inlawrev-2695	947	8	is	be	AUX
inlawrev-2695	947	9	the	the	DET
inlawrev-2695	947	10	key	key	ADJ
inlawrev-2695	947	11	word	word	NOUN
inlawrev-2695	947	12	in	in	ADP
inlawrev-2695	947	13	the	the	DET
inlawrev-2695	947	14	acpc	acpc	NOUN
inlawrev-2695	947	15	's	's	PART
inlawrev-2695	947	16	conclusion	conclusion	NOUN
inlawrev-2695	947	17	,	,	PUNCT
inlawrev-2695	947	18	which	which	PRON
inlawrev-2695	947	19	again	again	ADV
inlawrev-2695	947	20	suggests	suggest	VERB
inlawrev-2695	947	21	that	that	SCONJ
inlawrev-2695	947	22	the	the	DET
inlawrev-2695	947	23	area	area	NOUN
inlawrev-2695	947	24	is	be	AUX
inlawrev-2695	947	25	confusing	confusing	ADJ
inlawrev-2695	947	26	.	.	PUNCT
inlawrev-2695	948	1	in	in	ADP
inlawrev-2695	948	2	ballard	ballard	PROPN
inlawrev-2695	948	3	,	,	PUNCT
inlawrev-2695	948	4	the	the	DET
inlawrev-2695	948	5	court	court	NOUN
inlawrev-2695	948	6	suggested	suggest	VERB
inlawrev-2695	948	7	that	that	SCONJ
inlawrev-2695	948	8	section	section	NOUN
inlawrev-2695	948	9	7872	7872	NUM
inlawrev-2695	948	10	probably	probably	ADV
inlawrev-2695	948	11	prevents	prevent	VERB
inlawrev-2695	948	12	a	a	DET
inlawrev-2695	948	13	case	case	NOUN
inlawrev-2695	948	14	similar	similar	ADJ
inlawrev-2695	948	15	to	to	ADP
inlawrev-2695	948	16	ballard	ballard	NOUN
inlawrev-2695	948	17	from	from	ADP
inlawrev-2695	948	18	arising	arise	VERB
inlawrev-2695	948	19	in	in	ADP
inlawrev-2695	948	20	the	the	DET
inlawrev-2695	948	21	furture.224	furture.224	NOUN
inlawrev-2695	948	22	even	even	ADV
inlawrev-2695	948	23	the	the	DET
inlawrev-2695	948	24	court	court	NOUN
inlawrev-2695	948	25	is	be	AUX
inlawrev-2695	948	26	not	not	PART
inlawrev-2695	948	27	sure	sure	ADJ
inlawrev-2695	948	28	.	.	PUNCT
inlawrev-2695	949	1	even	even	ADV
inlawrev-2695	949	2	if	if	SCONJ
inlawrev-2695	949	3	these	these	DET
inlawrev-2695	949	4	proposed	propose	VERB
inlawrev-2695	949	5	treasury	treasury	NOUN
inlawrev-2695	949	6	regulations	regulation	NOUN
inlawrev-2695	949	7	are	be	AUX
inlawrev-2695	949	8	adopted	adopt	VERB
inlawrev-2695	949	9	and	and	CCONJ
inlawrev-2695	949	10	do	do	AUX
inlawrev-2695	949	11	solve	solve	VERB
inlawrev-2695	949	12	the	the	DET
inlawrev-2695	949	13	section	section	NOUN
inlawrev-2695	949	14	483	483	NUM
inlawrev-2695	949	15	-	-	PUNCT
inlawrev-2695	949	16	market	market	NOUN
inlawrev-2695	949	17	interest	interest	NOUN
inlawrev-2695	949	18	rate	rate	NOUN
inlawrev-2695	949	19	"	"	PUNCT
inlawrev-2695	949	20	tax	tax	NOUN
inlawrev-2695	949	21	trap	trap	NOUN
inlawrev-2695	949	22	"	"	PUNCT
inlawrev-2695	949	23	so	so	SCONJ
inlawrev-2695	949	24	that	that	SCONJ
inlawrev-2695	949	25	the	the	DET
inlawrev-2695	949	26	issue	issue	NOUN
inlawrev-2695	949	27	does	do	AUX
inlawrev-2695	949	28	not	not	PART
inlawrev-2695	949	29	occur	occur	VERB
inlawrev-2695	949	30	in	in	ADP
inlawrev-2695	949	31	currently	currently	ADV
inlawrev-2695	949	32	structured	structure	VERB
inlawrev-2695	949	33	transactions	transaction	NOUN
inlawrev-2695	949	34	,	,	PUNCT
inlawrev-2695	949	35	the	the	DET
inlawrev-2695	949	36	resolution	resolution	NOUN
inlawrev-2695	949	37	of	of	ADP
inlawrev-2695	949	38	this	this	DET
inlawrev-2695	949	39	issue	issue	NOUN
inlawrev-2695	949	40	as	as	SCONJ
inlawrev-2695	949	41	presented	present	VERB
inlawrev-2695	949	42	in	in	ADP
inlawrev-2695	949	43	ballard225	ballard225	PROPN
inlawrev-2695	949	44	is	be	AUX
inlawrev-2695	949	45	still	still	ADV
inlawrev-2695	949	46	very	very	ADV
inlawrev-2695	949	47	important	important	ADJ
inlawrev-2695	949	48	.	.	PUNCT
inlawrev-2695	950	1	this	this	PRON
inlawrev-2695	950	2	is	be	AUX
inlawrev-2695	950	3	because	because	SCONJ
inlawrev-2695	950	4	the	the	DET
inlawrev-2695	950	5	irs	irs	PROPN
inlawrev-2695	950	6	still	still	ADV
inlawrev-2695	950	7	may	may	AUX
inlawrev-2695	950	8	be	be	AUX
inlawrev-2695	950	9	able	able	ADJ
inlawrev-2695	950	10	to	to	PART
inlawrev-2695	950	11	challenge	challenge	VERB
inlawrev-2695	950	12	currently	currently	ADV
inlawrev-2695	950	13	the	the	DET
inlawrev-2695	950	14	issue	issue	NOUN
inlawrev-2695	950	15	of	of	ADP
inlawrev-2695	950	16	which	which	DET
inlawrev-2695	950	17	rate	rate	NOUN
inlawrev-2695	950	18	should	should	AUX
inlawrev-2695	950	19	have	have	AUX
inlawrev-2695	950	20	been	be	AUX
inlawrev-2695	950	21	used	use	VERB
inlawrev-2695	950	22	in	in	ADP
inlawrev-2695	950	23	a	a	DET
inlawrev-2695	950	24	past	past	ADJ
inlawrev-2695	950	25	deferred	defer	VERB
inlawrev-2695	950	26	sales	sale	NOUN
inlawrev-2695	950	27	transaction	transaction	NOUN
inlawrev-2695	950	28	.	.	PUNCT
inlawrev-2695	951	1	226	226	NUM
inlawrev-2695	951	2	vii	vii	PROPN
inlawrev-2695	951	3	.	.	PUNCT
inlawrev-2695	951	4	conclusion	conclusion	NOUN
inlawrev-2695	951	5	although	although	SCONJ
inlawrev-2695	951	6	the	the	DET
inlawrev-2695	951	7	legislative	legislative	ADJ
inlawrev-2695	951	8	history	history	NOUN
inlawrev-2695	951	9	,	,	PUNCT
inlawrev-2695	951	10	regulations	regulation	NOUN
inlawrev-2695	951	11	,	,	PUNCT
inlawrev-2695	951	12	recent	recent	ADJ
inlawrev-2695	951	13	irs	irs	PROPN
inlawrev-2695	951	14	rulings	ruling	NOUN
inlawrev-2695	951	15	,	,	PUNCT
inlawrev-2695	951	16	and	and	CCONJ
inlawrev-2695	951	17	the	the	DET
inlawrev-2695	951	18	code	code	NOUN
inlawrev-2695	951	19	sections	section	NOUN
inlawrev-2695	951	20	themselves	themselves	PRON
inlawrev-2695	951	21	indicate	indicate	VERB
inlawrev-2695	951	22	that	that	SCONJ
inlawrev-2695	951	23	a	a	DET
inlawrev-2695	951	24	gift	gift	NOUN
inlawrev-2695	951	25	tax	tax	NOUN
inlawrev-2695	951	26	problem	problem	NOUN
inlawrev-2695	951	27	does	do	AUX
inlawrev-2695	951	28	not	not	PART
inlawrev-2695	951	29	arise	arise	VERB
inlawrev-2695	951	30	when	when	SCONJ
inlawrev-2695	951	31	the	the	DET
inlawrev-2695	951	32	section	section	NOUN
inlawrev-2695	951	33	483	483	NUM
inlawrev-2695	951	34	rate	rate	NOUN
inlawrev-2695	951	35	of	of	ADP
inlawrev-2695	951	36	interest	interest	NOUN
inlawrev-2695	951	37	is	be	AUX
inlawrev-2695	951	38	used	use	VERB
inlawrev-2695	951	39	in	in	ADP
inlawrev-2695	951	40	deferred	deferred	ADJ
inlawrev-2695	951	41	sales	sale	NOUN
inlawrev-2695	951	42	transactions	transaction	NOUN
inlawrev-2695	951	43	,	,	PUNCT
inlawrev-2695	951	44	this	this	DET
inlawrev-2695	951	45	area	area	NOUN
inlawrev-2695	951	46	of	of	ADP
inlawrev-2695	951	47	the	the	DET
inlawrev-2695	951	48	law	law	NOUN
inlawrev-2695	951	49	is	be	AUX
inlawrev-2695	951	50	confusing	confusing	ADJ
inlawrev-2695	951	51	,	,	PUNCT
inlawrev-2695	951	52	especially	especially	ADV
inlawrev-2695	951	53	when	when	SCONJ
inlawrev-2695	951	54	early	early	ADJ
inlawrev-2695	951	55	irs	irs	PROPN
inlawrev-2695	951	56	rulings	ruling	NOUN
inlawrev-2695	951	57	and	and	CCONJ
inlawrev-2695	951	58	the	the	DET
inlawrev-2695	951	59	court	court	NOUN
inlawrev-2695	951	60	in	in	ADP
inlawrev-2695	951	61	ballard	ballard	PROPN
inlawrev-2695	951	62	indicated	indicate	VERB
inlawrev-2695	951	63	that	that	SCONJ
inlawrev-2695	951	64	section	section	NOUN
inlawrev-2695	951	65	483	483	NUM
inlawrev-2695	951	66	applies	apply	VERB
inlawrev-2695	951	67	for	for	ADP
inlawrev-2695	951	68	income	income	NOUN
inlawrev-2695	951	69	tax	tax	NOUN
inlawrev-2695	951	70	purposes	purpose	NOUN
inlawrev-2695	951	71	only	only	ADV
inlawrev-2695	951	72	.	.	PUNCT
inlawrev-2695	952	1	what	what	PRON
inlawrev-2695	952	2	congress	congress	PROPN
inlawrev-2695	952	3	needs	need	VERB
inlawrev-2695	952	4	to	to	PART
inlawrev-2695	952	5	do	do	VERB
inlawrev-2695	952	6	is	be	AUX
inlawrev-2695	952	7	to	to	PART
inlawrev-2695	952	8	clarify	clarify	VERB
inlawrev-2695	952	9	section	section	NOUN
inlawrev-2695	952	10	483	483	NUM
inlawrev-2695	952	11	,	,	PUNCT
inlawrev-2695	952	12	either	either	CCONJ
inlawrev-2695	952	13	spelling	spell	VERB
inlawrev-2695	952	14	out	out	ADP
inlawrev-2695	952	15	the	the	DET
inlawrev-2695	952	16	fact	fact	NOUN
inlawrev-2695	952	17	that	that	SCONJ
inlawrev-2695	952	18	section	section	NOUN
inlawrev-2695	952	19	483	483	NUM
inlawrev-2695	952	20	applies	apply	VERB
inlawrev-2695	952	21	for	for	ADP
inlawrev-2695	952	22	all	all	DET
inlawrev-2695	952	23	purposes	purpose	NOUN
inlawrev-2695	952	24	of	of	ADP
inlawrev-2695	952	25	the	the	DET
inlawrev-2695	952	26	code	code	NOUN
inlawrev-2695	952	27	"	"	PUNCT
inlawrev-2695	952	28	including	include	VERB
inlawrev-2695	952	29	gift	gift	NOUN
inlawrev-2695	952	30	and	and	CCONJ
inlawrev-2695	952	31	estate	estate	NOUN
inlawrev-2695	952	32	tax	tax	NOUN
inlawrev-2695	952	33	purposes	purpose	NOUN
inlawrev-2695	952	34	,	,	PUNCT
inlawrev-2695	952	35	"	"	PUNCT
inlawrev-2695	952	36	or	or	CCONJ
inlawrev-2695	952	37	specifying	specify	VERB
inlawrev-2695	952	38	that	that	DET
inlawrev-2695	952	39	section	section	NOUN
inlawrev-2695	952	40	483	483	NUM
inlawrev-2695	952	41	applies	apply	VERB
inlawrev-2695	952	42	"	"	PUNCT
inlawrev-2695	952	43	for	for	ADP
inlawrev-2695	952	44	income	income	NOUN
inlawrev-2695	952	45	tax	tax	NOUN
inlawrev-2695	952	46	purposes	purpose	NOUN
inlawrev-2695	952	47	only	only	ADV
inlawrev-2695	952	48	.	.	PUNCT
inlawrev-2695	952	49	"	"	PUNCT
inlawrev-2695	953	1	in	in	ADP
inlawrev-2695	953	2	22x	22x	NOUN
inlawrev-2695	953	3	see	see	VERB
inlawrev-2695	953	4	supra	supra	ADJ
inlawrev-2695	953	5	text	text	NOUN
inlawrev-2695	953	6	accompanying	accompanying	ADJ
inlawrev-2695	953	7	note	note	NOUN
inlawrev-2695	953	8	30	30	NUM
inlawrev-2695	953	9	.	.	PUNCT
inlawrev-2695	954	1	222horsley	222horsley	NUM
inlawrev-2695	954	2	,	,	PUNCT
inlawrev-2695	954	3	some	some	PRON
inlawrev-2695	954	4	more	more	ADV
inlawrev-2695	954	5	taxing	tax	VERB
inlawrev-2695	954	6	problems	problem	NOUN
inlawrev-2695	954	7	,	,	PUNCT
inlawrev-2695	954	8	12	12	NUM
inlawrev-2695	954	9	prob	prob	NOUN
inlawrev-2695	954	10	.	.	PUNCT
inlawrev-2695	954	11	notes	note	VERB
inlawrev-2695	954	12	87	87	NUM
inlawrev-2695	954	13	,	,	PUNCT
inlawrev-2695	954	14	88	88	NUM
inlawrev-2695	954	15	(	(	PUNCT
inlawrev-2695	954	16	1986	1986	NUM
inlawrev-2695	954	17	)	)	PUNCT
inlawrev-2695	954	18	.	.	PUNCT
inlawrev-2695	955	1	223id	223id	PROPN
inlawrev-2695	955	2	.	.	PUNCT
inlawrev-2695	956	1	at	at	ADP
inlawrev-2695	956	2	89	89	NUM
inlawrev-2695	956	3	.	.	NOUN
inlawrev-2695	956	4	22453	22453	NUM
inlawrev-2695	956	5	t.c.m	t.c.m	NOUN
inlawrev-2695	956	6	.	.	PUNCT
inlawrev-2695	957	1	(	(	PUNCT
inlawrev-2695	957	2	cch	cch	NOUN
inlawrev-2695	957	3	)	)	PUNCT
inlawrev-2695	957	4	323	323	NUM
inlawrev-2695	957	5	,	,	PUNCT
inlawrev-2695	957	6	327	327	NUM
inlawrev-2695	957	7	(	(	PUNCT
inlawrev-2695	957	8	1987	1987	NUM
inlawrev-2695	957	9	)	)	PUNCT
inlawrev-2695	957	10	.	.	PUNCT
inlawrev-2695	958	1	225see	225see	NUM
inlawrev-2695	958	2	supra	supra	ADJ
inlawrev-2695	958	3	text	text	NOUN
inlawrev-2695	958	4	accompanying	accompany	VERB
inlawrev-2695	958	5	notes	note	VERB
inlawrev-2695	958	6	42	42	NUM
inlawrev-2695	958	7	-	-	SYM
inlawrev-2695	958	8	55	55	NUM
inlawrev-2695	958	9	.	.	PUNCT
inlawrev-2695	959	1	226see	226see	NUM
inlawrev-2695	959	2	supra	supra	ADJ
inlawrev-2695	959	3	text	text	NOUN
inlawrev-2695	959	4	accompanying	accompanying	ADJ
inlawrev-2695	959	5	notes	note	NOUN
inlawrev-2695	959	6	56	56	NUM
inlawrev-2695	959	7	-	-	SYM
inlawrev-2695	959	8	57	57	NUM
inlawrev-2695	959	9	.	.	PUNCT
inlawrev-2695	960	1	1987	1987	NUM
inlawrev-2695	960	2	]	]	PUNCT
inlawrev-2695	960	3	gift	gift	NOUN
inlawrev-2695	960	4	tax	tax	NOUN
inlawrev-2695	960	5	trap	trap	NOUN
inlawrev-2695	960	6	707	707	NUM
inlawrev-2695	960	7	other	other	ADJ
inlawrev-2695	960	8	words	word	NOUN
inlawrev-2695	960	9	,	,	PUNCT
inlawrev-2695	960	10	congress	congress	PROPN
inlawrev-2695	960	11	should	should	AUX
inlawrev-2695	960	12	provide	provide	VERB
inlawrev-2695	960	13	for	for	ADP
inlawrev-2695	960	14	a	a	DET
inlawrev-2695	960	15	gift	gift	NOUN
inlawrev-2695	960	16	tax	tax	NOUN
inlawrev-2695	960	17	safe	safe	ADJ
inlawrev-2695	960	18	-	-	PUNCT
inlawrev-2695	960	19	harbor	harbor	NOUN
inlawrev-2695	960	20	rate	rate	NOUN
inlawrev-2695	960	21	,	,	PUNCT
inlawrev-2695	960	22	or	or	CCONJ
inlawrev-2695	960	23	specify	specify	VERB
inlawrev-2695	960	24	that	that	SCONJ
inlawrev-2695	960	25	there	there	PRON
inlawrev-2695	960	26	is	be	VERB
inlawrev-2695	960	27	only	only	ADV
inlawrev-2695	960	28	an	an	DET
inlawrev-2695	960	29	income	income	NOUN
inlawrev-2695	960	30	tax	tax	NOUN
inlawrev-2695	960	31	safe	safe	ADJ
inlawrev-2695	960	32	-	-	PUNCT
inlawrev-2695	960	33	harbor	harbor	NOUN
inlawrev-2695	960	34	rate	rate	NOUN
inlawrev-2695	960	35	.	.	PUNCT
inlawrev-2695	961	1	this	this	DET
inlawrev-2695	961	2	clarification	clarification	NOUN
inlawrev-2695	961	3	would	would	AUX
inlawrev-2695	961	4	bring	bring	VERB
inlawrev-2695	961	5	greater	great	ADJ
inlawrev-2695	961	6	certainty	certainty	NOUN
inlawrev-2695	961	7	to	to	ADP
inlawrev-2695	961	8	the	the	DET
inlawrev-2695	961	9	area	area	NOUN
inlawrev-2695	961	10	and	and	CCONJ
inlawrev-2695	961	11	eliminate	eliminate	VERB
inlawrev-2695	961	12	the	the	DET
inlawrev-2695	961	13	"	"	PUNCT
inlawrev-2695	961	14	tax	tax	NOUN
inlawrev-2695	961	15	trap	trap	NOUN
inlawrev-2695	961	16	"	"	PUNCT
inlawrev-2695	961	17	into	into	ADP
inlawrev-2695	961	18	which	which	PRON
inlawrev-2695	961	19	taxpayers	taxpayer	NOUN
inlawrev-2695	961	20	may	may	AUX
inlawrev-2695	961	21	otherwise	otherwise	ADV
inlawrev-2695	961	22	fall	fall	VERB
inlawrev-2695	961	23	.	.	PUNCT
inlawrev-2695	962	1	as	as	ADP
inlawrev-2695	962	2	for	for	ADP
inlawrev-2695	962	3	taxpayers	taxpayer	NOUN
inlawrev-2695	962	4	who	who	PRON
inlawrev-2695	962	5	may	may	AUX
inlawrev-2695	962	6	have	have	AUX
inlawrev-2695	962	7	relied	rely	VERB
inlawrev-2695	962	8	on	on	ADP
inlawrev-2695	962	9	section	section	NOUN
inlawrev-2695	962	10	483	483	NUM
inlawrev-2695	962	11	to	to	PART
inlawrev-2695	962	12	structure	structure	VERB
inlawrev-2695	962	13	their	their	PRON
inlawrev-2695	962	14	transactions	transaction	NOUN
inlawrev-2695	962	15	in	in	ADP
inlawrev-2695	962	16	the	the	DET
inlawrev-2695	962	17	past	past	NOUN
inlawrev-2695	962	18	,	,	PUNCT
inlawrev-2695	962	19	it	it	PRON
inlawrev-2695	962	20	would	would	AUX
inlawrev-2695	962	21	be	be	AUX
inlawrev-2695	962	22	terribly	terribly	ADV
inlawrev-2695	962	23	inequitable	inequitable	ADJ
inlawrev-2695	962	24	to	to	PART
inlawrev-2695	962	25	apply	apply	VERB
inlawrev-2695	962	26	retroactively	retroactively	ADV
inlawrev-2695	962	27	an	an	DET
inlawrev-2695	962	28	amendment	amendment	NOUN
inlawrev-2695	962	29	that	that	PRON
inlawrev-2695	962	30	section	section	NOUN
inlawrev-2695	962	31	483	483	NUM
inlawrev-2695	962	32	applies	apply	VERB
inlawrev-2695	962	33	for	for	ADP
inlawrev-2695	962	34	income	income	NOUN
inlawrev-2695	962	35	tax	tax	NOUN
inlawrev-2695	962	36	purposes	purpose	NOUN
inlawrev-2695	962	37	only	only	ADV
inlawrev-2695	962	38	,	,	PUNCT
inlawrev-2695	962	39	because	because	SCONJ
inlawrev-2695	962	40	there	there	PRON
inlawrev-2695	962	41	was	be	VERB
inlawrev-2695	962	42	never	never	ADV
inlawrev-2695	962	43	any	any	DET
inlawrev-2695	962	44	definite	definite	ADJ
inlawrev-2695	962	45	indication	indication	NOUN
inlawrev-2695	962	46	in	in	ADP
inlawrev-2695	962	47	the	the	DET
inlawrev-2695	962	48	past	past	NOUN
inlawrev-2695	962	49	that	that	DET
inlawrev-2695	962	50	section	section	NOUN
inlawrev-2695	962	51	483	483	NUM
inlawrev-2695	962	52	applied	apply	VERB
inlawrev-2695	962	53	for	for	ADP
inlawrev-2695	962	54	income	income	NOUN
inlawrev-2695	962	55	tax	tax	NOUN
inlawrev-2695	962	56	purposes	purpose	NOUN
inlawrev-2695	962	57	only	only	ADV
inlawrev-2695	962	58	.	.	PUNCT
inlawrev-2695	963	1	if	if	SCONJ
inlawrev-2695	963	2	at	at	ADV
inlawrev-2695	963	3	all	all	ADV
inlawrev-2695	963	4	,	,	PUNCT
inlawrev-2695	963	5	the	the	DET
inlawrev-2695	963	6	indication	indication	NOUN
inlawrev-2695	963	7	was	be	AUX
inlawrev-2695	963	8	that	that	SCONJ
inlawrev-2695	963	9	section	section	NOUN
inlawrev-2695	963	10	483	483	NUM
inlawrev-2695	963	11	applied	apply	VERB
inlawrev-2695	963	12	for	for	ADP
inlawrev-2695	963	13	gift	gift	NOUN
inlawrev-2695	963	14	as	as	ADV
inlawrev-2695	963	15	well	well	ADV
inlawrev-2695	963	16	as	as	ADP
inlawrev-2695	963	17	income	income	NOUN
inlawrev-2695	963	18	tax	tax	NOUN
inlawrev-2695	963	19	purposes	purpose	NOUN
inlawrev-2695	963	20	.	.	PUNCT
inlawrev-2695	964	1	jay	jay	PROPN
inlawrev-2695	964	2	d.	d.	PROPN
inlawrev-2695	964	3	benjamin	benjamin	PROPN