id	sid	tid	token	lemma	pos
inlawrev-2700	1	1	indiana	indiana	PROPN
inlawrev-2700	1	2	law	law	PROPN
inlawrev-2700	1	3	review	review	VERB
inlawrev-2700	1	4	frequent	frequent	ADJ
inlawrev-2700	1	5	flyer	flyer	NOUN
inlawrev-2700	1	6	benefits	benefit	VERB
inlawrev-2700	1	7	substantive	substantive	ADJ
inlawrev-2700	1	8	and	and	CCONJ
inlawrev-2700	1	9	procedural	procedural	ADJ
inlawrev-2700	1	10	tax	tax	NOUN
inlawrev-2700	1	11	consequences	consequence	NOUN
inlawrev-2700	1	12	i.	i.	NOUN
inlawrev-2700	1	13	introduction	introduction	NOUN
inlawrev-2700	1	14	in	in	ADP
inlawrev-2700	1	15	1981	1981	NUM
inlawrev-2700	1	16	,	,	PUNCT
inlawrev-2700	1	17	the	the	DET
inlawrev-2700	1	18	airline	airline	NOUN
inlawrev-2700	1	19	industry	industry	NOUN
inlawrev-2700	1	20	developed	develop	VERB
inlawrev-2700	1	21	a	a	DET
inlawrev-2700	1	22	new	new	ADJ
inlawrev-2700	1	23	marketing	marketing	NOUN
inlawrev-2700	1	24	technique	technique	NOUN
inlawrev-2700	1	25	to	to	PART
inlawrev-2700	1	26	combat	combat	VERB
inlawrev-2700	1	27	increasing	increase	VERB
inlawrev-2700	1	28	competition	competition	NOUN
inlawrev-2700	1	29	for	for	ADP
inlawrev-2700	1	30	passengers	passenger	NOUN
inlawrev-2700	1	31	—	—	PUNCT
inlawrev-2700	1	32	the	the	DET
inlawrev-2700	1	33	frequent	frequent	ADJ
inlawrev-2700	1	34	flyer	flyer	NOUN
inlawrev-2700	1	35	bonus	bonus	NOUN
inlawrev-2700	1	36	program.^	program.^	VERB
inlawrev-2700	1	37	designed	design	VERB
inlawrev-2700	1	38	to	to	PART
inlawrev-2700	1	39	create	create	VERB
inlawrev-2700	1	40	"	"	PUNCT
inlawrev-2700	1	41	brand	brand	NOUN
inlawrev-2700	1	42	"	"	PUNCT
inlawrev-2700	1	43	loyalty,^	loyalty,^	NOUN
inlawrev-2700	1	44	the	the	DET
inlawrev-2700	1	45	programs	program	NOUN
inlawrev-2700	1	46	allow	allow	VERB
inlawrev-2700	1	47	travelers	traveler	NOUN
inlawrev-2700	1	48	to	to	PART
inlawrev-2700	1	49	accrue	accrue	VERB
inlawrev-2700	1	50	mileage	mileage	NOUN
inlawrev-2700	1	51	on	on	ADP
inlawrev-2700	1	52	a	a	DET
inlawrev-2700	1	53	specific	specific	ADJ
inlawrev-2700	1	54	airline	airline	NOUN
inlawrev-2700	1	55	for	for	ADP
inlawrev-2700	1	56	the	the	DET
inlawrev-2700	1	57	purpose	purpose	NOUN
inlawrev-2700	1	58	of	of	ADP
inlawrev-2700	1	59	"	"	PUNCT
inlawrev-2700	1	60	spending	spending	NOUN
inlawrev-2700	1	61	"	"	PUNCT
inlawrev-2700	1	62	the	the	DET
inlawrev-2700	1	63	mileage	mileage	NOUN
inlawrev-2700	1	64	on	on	ADP
inlawrev-2700	1	65	designated	designate	VERB
inlawrev-2700	1	66	awards.^	awards.^	NOUN
inlawrev-2700	1	67	as	as	SCONJ
inlawrev-2700	1	68	more	more	ADJ
inlawrev-2700	1	69	mileage	mileage	NOUN
inlawrev-2700	1	70	credits	credit	NOUN
inlawrev-2700	1	71	are	be	AUX
inlawrev-2700	1	72	accrued	accrue	VERB
inlawrev-2700	1	73	,	,	PUNCT
inlawrev-2700	1	74	more	more	ADV
inlawrev-2700	1	75	valuable	valuable	ADJ
inlawrev-2700	1	76	prizes'^	prizes'^	NOUN
inlawrev-2700	1	77	become	become	VERB
inlawrev-2700	1	78	available	available	ADJ
inlawrev-2700	1	79	to	to	ADP
inlawrev-2700	1	80	the	the	DET
inlawrev-2700	1	81	program	program	NOUN
inlawrev-2700	1	82	participant	participant	NOUN
inlawrev-2700	1	83	.	.	PUNCT
inlawrev-2700	2	1	the	the	DET
inlawrev-2700	2	2	bonuses	bonus	NOUN
inlawrev-2700	2	3	primarily	primarily	ADV
inlawrev-2700	2	4	take	take	VERB
inlawrev-2700	2	5	the	the	DET
inlawrev-2700	2	6	form	form	NOUN
inlawrev-2700	2	7	of	of	ADP
inlawrev-2700	2	8	free	free	ADJ
inlawrev-2700	2	9	flights	flight	NOUN
inlawrev-2700	2	10	but	but	CCONJ
inlawrev-2700	2	11	can	can	AUX
inlawrev-2700	2	12	also	also	ADV
inlawrev-2700	2	13	include	include	VERB
inlawrev-2700	2	14	free	free	ADJ
inlawrev-2700	2	15	hotel	hotel	NOUN
inlawrev-2700	2	16	accommodations,^	accommodations,^	NOUN
inlawrev-2700	2	17	free	free	ADJ
inlawrev-2700	2	18	use	use	NOUN
inlawrev-2700	2	19	of	of	ADP
inlawrev-2700	2	20	rental	rental	NOUN
inlawrev-2700	2	21	automobiles^	automobiles^	PROPN
inlawrev-2700	2	22	or	or	CCONJ
inlawrev-2700	2	23	even	even	ADV
inlawrev-2700	2	24	cash.^	cash.^	PRON
inlawrev-2700	2	25	in	in	ADP
inlawrev-2700	2	26	1984	1984	NUM
inlawrev-2700	2	27	,	,	PUNCT
inlawrev-2700	2	28	airlines	airline	NOUN
inlawrev-2700	2	29	reported	report	VERB
inlawrev-2700	2	30	an	an	DET
inlawrev-2700	2	31	estimated	estimate	VERB
inlawrev-2700	2	32	ten	ten	NUM
inlawrev-2700	2	33	million	million	NUM
inlawrev-2700	2	34	participants	participant	NOUN
inlawrev-2700	2	35	in	in	ADP
inlawrev-2700	2	36	frequent	frequent	ADJ
inlawrev-2700	2	37	flyer	flyer	NOUN
inlawrev-2700	2	38	programs.^	programs.^	NOUN
inlawrev-2700	2	39	in	in	ADP
inlawrev-2700	2	40	1985	1985	NUM
inlawrev-2700	2	41	,	,	PUNCT
inlawrev-2700	2	42	airlines	airline	NOUN
inlawrev-2700	2	43	reported	report	VERB
inlawrev-2700	2	44	that	that	SCONJ
inlawrev-2700	2	45	an	an	DET
inlawrev-2700	2	46	estimated	estimate	VERB
inlawrev-2700	2	47	100	100	NUM
inlawrev-2700	2	48	million	million	NUM
inlawrev-2700	2	49	dollars	dollar	NOUN
inlawrev-2700	2	50	of	of	ADP
inlawrev-2700	2	51	frequent	frequent	ADJ
inlawrev-2700	2	52	flyer	flyer	NOUN
inlawrev-2700	2	53	bonuses	bonus	NOUN
inlawrev-2700	2	54	were	be	AUX
inlawrev-2700	2	55	awarded.^	awarded.^	NOUN
inlawrev-2700	2	56	in	in	ADP
inlawrev-2700	2	57	1986	1986	NUM
inlawrev-2700	2	58	,	,	PUNCT
inlawrev-2700	2	59	the	the	DET
inlawrev-2700	2	60	value	value	NOUN
inlawrev-2700	2	61	of	of	ADP
inlawrev-2700	2	62	the	the	DET
inlawrev-2700	2	63	average	average	ADJ
inlawrev-2700	2	64	frequent	frequent	ADJ
inlawrev-2700	2	65	flyer	flyer	NOUN
inlawrev-2700	2	66	bonus	bonus	NOUN
inlawrev-2700	2	67	was	be	AUX
inlawrev-2700	2	68	$	$	SYM
inlawrev-2700	2	69	500	500	NUM
inlawrev-2700	2	70	while	while	SCONJ
inlawrev-2700	2	71	the	the	DET
inlawrev-2700	2	72	number	number	NOUN
inlawrev-2700	2	73	of	of	ADP
inlawrev-2700	2	74	reported	report	VERB
inlawrev-2700	2	75	participants	participant	NOUN
inlawrev-2700	2	76	had	have	AUX
inlawrev-2700	2	77	remained	remain	VERB
inlawrev-2700	2	78	constant	constant	ADJ
inlawrev-2700	2	79	at	at	ADP
inlawrev-2700	2	80	ten	ten	NUM
inlawrev-2700	2	81	million.*^	million.*^	PROPN
inlawrev-2700	2	82	because	because	SCONJ
inlawrev-2700	2	83	of	of	ADP
inlawrev-2700	2	84	the	the	DET
inlawrev-2700	2	85	popularity	popularity	NOUN
inlawrev-2700	2	86	of	of	ADP
inlawrev-2700	2	87	the	the	DET
inlawrev-2700	2	88	programs	program	NOUN
inlawrev-2700	2	89	,	,	PUNCT
inlawrev-2700	2	90	"	"	PUNCT
inlawrev-2700	2	91	it	it	PRON
inlawrev-2700	2	92	appears	appear	VERB
inlawrev-2700	2	93	that	that	SCONJ
inlawrev-2700	2	94	the	the	DET
inlawrev-2700	2	95	frequent	frequent	ADJ
inlawrev-2700	2	96	flyer	flyer	NOUN
inlawrev-2700	2	97	bonus	bonus	NOUN
inlawrev-2700	2	98	has	have	AUX
inlawrev-2700	2	99	become	become	VERB
inlawrev-2700	2	100	a	a	DET
inlawrev-2700	2	101	permanent	permanent	ADJ
inlawrev-2700	2	102	economic	economic	ADJ
inlawrev-2700	2	103	factor	factor	NOUN
inlawrev-2700	2	104	in	in	ADP
inlawrev-2700	2	105	the	the	DET
inlawrev-2700	2	106	airline	airline	NOUN
inlawrev-2700	2	107	industry	industry	NOUN
inlawrev-2700	2	108	.	.	PUNCT
inlawrev-2700	3	1	an	an	DET
inlawrev-2700	3	2	unforseen	unforseen	ADJ
inlawrev-2700	3	3	issue	issue	NOUN
inlawrev-2700	3	4	raised	raise	VERB
inlawrev-2700	3	5	by	by	ADP
inlawrev-2700	3	6	the	the	DET
inlawrev-2700	3	7	implementation	implementation	NOUN
inlawrev-2700	3	8	of	of	ADP
inlawrev-2700	3	9	frequent	frequent	ADJ
inlawrev-2700	3	10	flyer	flyer	NOUN
inlawrev-2700	3	11	bonus	bonus	NOUN
inlawrev-2700	3	12	programs	program	NOUN
inlawrev-2700	3	13	is	be	AUX
inlawrev-2700	3	14	the	the	DET
inlawrev-2700	3	15	taxability	taxability	NOUN
inlawrev-2700	3	16	of	of	ADP
inlawrev-2700	3	17	the	the	DET
inlawrev-2700	3	18	bonus	bonus	NOUN
inlawrev-2700	3	19	awarded	award	VERB
inlawrev-2700	3	20	to	to	ADP
inlawrev-2700	3	21	the	the	DET
inlawrev-2700	3	22	recipient	recipient	NOUN
inlawrev-2700	3	23	.	.	PUNCT
inlawrev-2700	4	1	'	'	PUNCT
inlawrev-2700	4	2	see	see	VERB
inlawrev-2700	4	3	,	,	PUNCT
inlawrev-2700	4	4	e.g.	e.g.	ADV
inlawrev-2700	4	5	,	,	PUNCT
inlawrev-2700	4	6	mcnatt	mcnatt	NOUN
inlawrev-2700	4	7	,	,	PUNCT
inlawrev-2700	4	8	the	the	DET
inlawrev-2700	4	9	richer	rich	ADJ
inlawrev-2700	4	10	rewards	reward	NOUN
inlawrev-2700	4	11	of	of	ADP
inlawrev-2700	4	12	frequent	frequent	ADJ
inlawrev-2700	4	13	flying	flying	NOUN
inlawrev-2700	4	14	,	,	PUNCT
inlawrev-2700	4	15	money	money	NOUN
inlawrev-2700	4	16	,	,	PUNCT
inlawrev-2700	4	17	apr	apr	PROPN
inlawrev-2700	4	18	.	.	PROPN
inlawrev-2700	4	19	1985	1985	NUM
inlawrev-2700	4	20	,	,	PUNCT
inlawrev-2700	4	21	at	at	ADP
inlawrev-2700	4	22	89	89	NUM
inlawrev-2700	4	23	[	[	SYM
inlawrev-2700	4	24	hereinafter	hereinafter	NOUN
inlawrev-2700	4	25	richer	rich	ADJ
inlawrev-2700	4	26	rewards	reward	NOUN
inlawrev-2700	4	27	]	]	PUNCT
inlawrev-2700	4	28	;	;	PUNCT
inlawrev-2700	4	29	sherman	sherman	PROPN
inlawrev-2700	4	30	,	,	PUNCT
inlawrev-2700	4	31	the	the	DET
inlawrev-2700	4	32	airlines	airline	NOUN
inlawrev-2700	4	33	'	'	PART
inlawrev-2700	4	34	flying	fly	VERB
inlawrev-2700	4	35	jackpots	jackpot	NOUN
inlawrev-2700	4	36	,	,	PUNCT
inlawrev-2700	4	37	fortune	fortune	NOUN
inlawrev-2700	4	38	,	,	PUNCT
inlawrev-2700	4	39	nov	nov	PROPN
inlawrev-2700	4	40	.	.	PROPN
inlawrev-2700	4	41	29	29	NUM
inlawrev-2700	4	42	,	,	PUNCT
inlawrev-2700	4	43	1982	1982	NUM
inlawrev-2700	4	44	,	,	PUNCT
inlawrev-2700	4	45	at	at	ADP
inlawrev-2700	4	46	106	106	NUM
inlawrev-2700	4	47	[	[	X
inlawrev-2700	4	48	hereinafter	hereinafter	NOUN
inlawrev-2700	4	49	sherman	sherman	NOUN
inlawrev-2700	4	50	]	]	X
inlawrev-2700	4	51	;	;	PUNCT
inlawrev-2700	4	52	the	the	DET
inlawrev-2700	4	53	sky	sky	NOUN
inlawrev-2700	4	54	's	be	AUX
inlawrev-2700	4	55	the	the	DET
inlawrev-2700	4	56	limit	limit	NOUN
inlawrev-2700	4	57	in	in	ADP
inlawrev-2700	4	58	luring	lure	VERB
inlawrev-2700	4	59	the	the	DET
inlawrev-2700	4	60	frequent	frequent	ADJ
inlawrev-2700	4	61	flyer	flyer	NOUN
inlawrev-2700	4	62	,	,	PUNCT
inlawrev-2700	4	63	bus	bus	NOUN
inlawrev-2700	4	64	.	.	PUNCT
inlawrev-2700	5	1	wk	wk	INTJ
inlawrev-2700	5	2	.	.	PROPN
inlawrev-2700	5	3	,	,	PUNCT
inlawrev-2700	5	4	oct	oct	PROPN
inlawrev-2700	5	5	.	.	PROPN
inlawrev-2700	5	6	18	18	NUM
inlawrev-2700	5	7	,	,	PUNCT
inlawrev-2700	5	8	1982	1982	NUM
inlawrev-2700	5	9	,	,	PUNCT
inlawrev-2700	5	10	at	at	ADP
inlawrev-2700	5	11	152	152	NUM
inlawrev-2700	5	12	[	[	X
inlawrev-2700	5	13	hereinafter	hereinafter	NOUN
inlawrev-2700	5	14	sky	sky	NOUN
inlawrev-2700	5	15	's	's	PART
inlawrev-2700	5	16	the	the	DET
inlawrev-2700	5	17	limit	limit	NOUN
inlawrev-2700	5	18	]	]	PUNCT
inlawrev-2700	5	19	.	.	PUNCT
inlawrev-2700	6	1	the	the	DET
inlawrev-2700	6	2	term	term	NOUN
inlawrev-2700	6	3	"	"	PUNCT
inlawrev-2700	6	4	flyer	flyer	NOUN
inlawrev-2700	6	5	"	"	PUNCT
inlawrev-2700	6	6	appears	appear	VERB
inlawrev-2700	6	7	in	in	ADP
inlawrev-2700	6	8	some	some	DET
inlawrev-2700	6	9	publications	publication	NOUN
inlawrev-2700	6	10	as	as	ADP
inlawrev-2700	6	11	"	"	PUNCT
inlawrev-2700	6	12	flier	flier	NOUN
inlawrev-2700	6	13	.	.	PUNCT
inlawrev-2700	6	14	"	"	PUNCT
inlawrev-2700	7	1	for	for	ADP
inlawrev-2700	7	2	consistency	consistency	NOUN
inlawrev-2700	7	3	,	,	PUNCT
inlawrev-2700	7	4	unless	unless	SCONJ
inlawrev-2700	7	5	directly	directly	ADV
inlawrev-2700	7	6	quoting	quote	VERB
inlawrev-2700	7	7	such	such	DET
inlawrev-2700	7	8	a	a	DET
inlawrev-2700	7	9	publication	publication	NOUN
inlawrev-2700	7	10	,	,	PUNCT
inlawrev-2700	7	11	this	this	DET
inlawrev-2700	7	12	note	note	NOUN
inlawrev-2700	7	13	uses	use	VERB
inlawrev-2700	7	14	"	"	PUNCT
inlawrev-2700	7	15	flyer	flyer	NOUN
inlawrev-2700	7	16	.	.	PUNCT
inlawrev-2700	7	17	"	"	PUNCT
inlawrev-2700	8	1	^richer	^richer	ADJ
inlawrev-2700	8	2	rewards	reward	NOUN
inlawrev-2700	8	3	,	,	PUNCT
inlawrev-2700	8	4	supra	supra	NOUN
inlawrev-2700	8	5	note	note	NOUN
inlawrev-2700	8	6	1	1	NUM
inlawrev-2700	8	7	,	,	PUNCT
inlawrev-2700	8	8	at	at	ADP
inlawrev-2700	8	9	89	89	NUM
inlawrev-2700	8	10	.	.	PUNCT
inlawrev-2700	9	1	^the	^the	DET
inlawrev-2700	9	2	frequent	frequent	ADJ
inlawrev-2700	9	3	flier	flier	NOUN
inlawrev-2700	9	4	game	game	NOUN
inlawrev-2700	9	5	:	:	PUNCT
inlawrev-2700	9	6	now	now	ADV
inlawrev-2700	9	7	winning	win	VERB
inlawrev-2700	9	8	is	be	AUX
inlawrev-2700	9	9	a	a	DET
inlawrev-2700	9	10	lot	lot	NOUN
inlawrev-2700	9	11	easier	easy	ADJ
inlawrev-2700	9	12	,	,	PUNCT
inlawrev-2700	9	13	bus	bus	NOUN
inlawrev-2700	9	14	.	.	PUNCT
inlawrev-2700	10	1	wk	wk	INTJ
inlawrev-2700	10	2	.	.	PROPN
inlawrev-2700	10	3	,	,	PUNCT
inlawrev-2700	10	4	april	april	PROPN
inlawrev-2700	10	5	2	2	NUM
inlawrev-2700	10	6	,	,	PUNCT
inlawrev-2700	10	7	1984	1984	NUM
inlawrev-2700	10	8	,	,	PUNCT
inlawrev-2700	10	9	at	at	ADP
inlawrev-2700	10	10	93	93	NUM
inlawrev-2700	10	11	[	[	NOUN
inlawrev-2700	10	12	hereinafter	hereinafter	NOUN
inlawrev-2700	10	13	game	game	NOUN
inlawrev-2700	10	14	]	]	PUNCT
inlawrev-2700	10	15	.	.	PUNCT
inlawrev-2700	11	1	"	"	PUNCT
inlawrev-2700	11	2	this	this	DET
inlawrev-2700	11	3	note	note	NOUN
inlawrev-2700	11	4	will	will	AUX
inlawrev-2700	11	5	use	use	VERB
inlawrev-2700	11	6	interchangeably	interchangeably	ADV
inlawrev-2700	11	7	the	the	DET
inlawrev-2700	11	8	terms	term	NOUN
inlawrev-2700	11	9	"	"	PUNCT
inlawrev-2700	11	10	award	award	NOUN
inlawrev-2700	11	11	,	,	PUNCT
inlawrev-2700	11	12	"	"	PUNCT
inlawrev-2700	11	13	"	"	PUNCT
inlawrev-2700	11	14	prize	prize	NOUN
inlawrev-2700	11	15	"	"	PUNCT
inlawrev-2700	11	16	and	and	CCONJ
inlawrev-2700	11	17	"	"	PUNCT
inlawrev-2700	11	18	bonus	bonus	NOUN
inlawrev-2700	11	19	"	"	PUNCT
inlawrev-2700	11	20	to	to	PART
inlawrev-2700	11	21	refer	refer	VERB
inlawrev-2700	11	22	to	to	ADP
inlawrev-2700	11	23	a	a	DET
inlawrev-2700	11	24	frequent	frequent	ADJ
inlawrev-2700	11	25	flyer	flyer	NOUN
inlawrev-2700	11	26	free	free	ADJ
inlawrev-2700	11	27	flight	flight	NOUN
inlawrev-2700	11	28	.	.	PUNCT
inlawrev-2700	12	1	unless	unless	SCONJ
inlawrev-2700	12	2	clearly	clearly	ADV
inlawrev-2700	12	3	indicated	indicate	VERB
inlawrev-2700	12	4	,	,	PUNCT
inlawrev-2700	12	5	the	the	DET
inlawrev-2700	12	6	terms	term	NOUN
inlawrev-2700	12	7	"	"	PUNCT
inlawrev-2700	12	8	prize	prize	NOUN
inlawrev-2700	12	9	"	"	PUNCT
inlawrev-2700	12	10	and	and	CCONJ
inlawrev-2700	12	11	"	"	PUNCT
inlawrev-2700	12	12	award	award	NOUN
inlawrev-2700	12	13	"	"	PUNCT
inlawrev-2700	12	14	are	be	AUX
inlawrev-2700	12	15	not	not	PART
inlawrev-2700	12	16	being	be	AUX
inlawrev-2700	12	17	used	use	VERB
inlawrev-2700	12	18	as	as	ADP
inlawrev-2700	12	19	technically	technically	ADV
inlawrev-2700	12	20	defined	define	VERB
inlawrev-2700	12	21	by	by	ADP
inlawrev-2700	12	22	the	the	DET
inlawrev-2700	12	23	internal	internal	PROPN
inlawrev-2700	12	24	revenue	revenue	NOUN
inlawrev-2700	12	25	code	code	NOUN
inlawrev-2700	12	26	of	of	ADP
inlawrev-2700	12	27	1986	1986	NUM
inlawrev-2700	12	28	.	.	PUNCT
inlawrev-2700	13	1	^mcnatt	^mcnatt	NOUN
inlawrev-2700	13	2	,	,	PUNCT
inlawrev-2700	13	3	cashing	cash	VERB
inlawrev-2700	13	4	in	in	ADP
inlawrev-2700	13	5	on	on	ADP
inlawrev-2700	13	6	new	new	ADJ
inlawrev-2700	13	7	deals	deal	NOUN
inlawrev-2700	13	8	for	for	ADP
inlawrev-2700	13	9	frequent	frequent	ADJ
inlawrev-2700	13	10	fliers	flier	NOUN
inlawrev-2700	13	11	,	,	PUNCT
inlawrev-2700	13	12	money	money	NOUN
inlawrev-2700	13	13	,	,	PUNCT
inlawrev-2700	13	14	may	may	PROPN
inlawrev-2700	13	15	1986	1986	NUM
inlawrev-2700	13	16	,	,	PUNCT
inlawrev-2700	13	17	at	at	ADP
inlawrev-2700	13	18	161	161	NUM
inlawrev-2700	13	19	[	[	SYM
inlawrev-2700	13	20	hereinafter	hereinafter	NOUN
inlawrev-2700	13	21	new	new	ADJ
inlawrev-2700	13	22	deals	deal	NOUN
inlawrev-2700	13	23	]	]	PUNCT
inlawrev-2700	13	24	.	.	PUNCT
inlawrev-2700	14	1	^united	^unite	VERB
inlawrev-2700	14	2	airlines	airlines	PROPN
inlawrev-2700	14	3	,	,	PUNCT
inlawrev-2700	14	4	inc	inc	PROPN
inlawrev-2700	14	5	.	.	PROPN
inlawrev-2700	14	6	,	,	PUNCT
inlawrev-2700	14	7	mileage	mileage	NOUN
inlawrev-2700	14	8	plus	plus	CCONJ
inlawrev-2700	14	9	program	program	NOUN
inlawrev-2700	14	10	guide	guide	NOUN
inlawrev-2700	14	11	33	33	NUM
inlawrev-2700	14	12	(	(	PUNCT
inlawrev-2700	14	13	1987	1987	NUM
inlawrev-2700	14	14	)	)	PUNCT
inlawrev-2700	14	15	.	.	PUNCT
inlawrev-2700	15	1	^midway	^midway	PROPN
inlawrev-2700	15	2	airlines	airlines	PROPN
inlawrev-2700	15	3	,	,	PUNCT
inlawrev-2700	15	4	inc	inc	PROPN
inlawrev-2700	15	5	.	.	PROPN
inlawrev-2700	15	6	,	,	PUNCT
inlawrev-2700	15	7	flyers	flyer	VERB
inlawrev-2700	15	8	first	first	ADJ
inlawrev-2700	15	9	program	program	NOUN
inlawrev-2700	15	10	(	(	PUNCT
inlawrev-2700	15	11	1986	1986	NUM
inlawrev-2700	15	12	)	)	PUNCT
inlawrev-2700	15	13	.	.	PUNCT
inlawrev-2700	16	1	''	''	PUNCT
inlawrev-2700	16	2	does	do	AUX
inlawrev-2700	16	3	the	the	DET
inlawrev-2700	16	4	frequent	frequent	ADJ
inlawrev-2700	16	5	-	-	PUNCT
inlawrev-2700	16	6	flier	flier	NOUN
inlawrev-2700	16	7	game	game	NOUN
inlawrev-2700	16	8	pay	pay	VERB
inlawrev-2700	16	9	off	off	ADP
inlawrev-2700	16	10	for	for	ADP
inlawrev-2700	16	11	airlines	airline	NOUN
inlawrev-2700	16	12	?	?	PUNCT
inlawrev-2700	16	13	,	,	PUNCT
inlawrev-2700	16	14	bus	bus	NOUN
inlawrev-2700	16	15	.	.	PUNCT
inlawrev-2700	17	1	wk	wk	INTJ
inlawrev-2700	17	2	.	.	PROPN
inlawrev-2700	17	3	,	,	PUNCT
inlawrev-2700	17	4	aug	aug	PROPN
inlawrev-2700	17	5	.	.	PROPN
inlawrev-2700	17	6	27	27	NUM
inlawrev-2700	17	7	,	,	PUNCT
inlawrev-2700	17	8	1984	1984	NUM
inlawrev-2700	17	9	,	,	PUNCT
inlawrev-2700	17	10	at	at	ADP
inlawrev-2700	17	11	74	74	NUM
inlawrev-2700	17	12	[	[	NOUN
inlawrev-2700	17	13	hereinafter	hereinafter	NOUN
inlawrev-2700	17	14	frequent	frequent	ADJ
inlawrev-2700	17	15	-	-	PUNCT
inlawrev-2700	17	16	flier	flier	NOUN
inlawrev-2700	17	17	game	game	NOUN
inlawrev-2700	17	18	]	]	PUNCT
inlawrev-2700	17	19	.	.	PUNCT
inlawrev-2700	18	1	^new	^new	NUM
inlawrev-2700	18	2	deals	deal	NOUN
inlawrev-2700	18	3	,	,	PUNCT
inlawrev-2700	18	4	supra	supra	PROPN
inlawrev-2700	18	5	note	note	NOUN
inlawrev-2700	18	6	5	5	NUM
inlawrev-2700	18	7	,	,	PUNCT
inlawrev-2700	18	8	at	at	ADP
inlawrev-2700	18	9	160	160	NUM
inlawrev-2700	18	10	.	.	PUNCT
inlawrev-2700	18	11	''	''	PUNCT
inlawrev-2700	19	1	i	i	PROPN
inlawrev-2700	19	2	d.	d.	PROPN
inlawrev-2700	19	3	^'frequent	^'frequent	PROPN
inlawrev-2700	19	4	-	-	PUNCT
inlawrev-2700	19	5	flier	flier	NOUN
inlawrev-2700	19	6	game	game	NOUN
inlawrev-2700	19	7	,	,	PUNCT
inlawrev-2700	19	8	supra	supra	PROPN
inlawrev-2700	19	9	note	note	PROPN
inlawrev-2700	19	10	8	8	NUM
inlawrev-2700	19	11	,	,	PUNCT
inlawrev-2700	19	12	at	at	ADP
inlawrev-2700	19	13	74	74	NUM
inlawrev-2700	19	14	.	.	PUNCT
inlawrev-2700	20	1	each	each	DET
inlawrev-2700	20	2	airline	airline	NOUN
inlawrev-2700	20	3	with	with	ADP
inlawrev-2700	20	4	a	a	DET
inlawrev-2700	20	5	frequent	frequent	ADJ
inlawrev-2700	20	6	flyer	flyer	NOUN
inlawrev-2700	20	7	bonus	bonus	NOUN
inlawrev-2700	20	8	program	program	NOUN
inlawrev-2700	20	9	claims	claim	VERB
inlawrev-2700	20	10	the	the	DET
inlawrev-2700	20	11	program	program	NOUN
inlawrev-2700	20	12	has	have	AUX
inlawrev-2700	20	13	boosted	boost	VERB
inlawrev-2700	20	14	business	business	NOUN
inlawrev-2700	20	15	20	20	NUM
inlawrev-2700	20	16	%	%	NOUN
inlawrev-2700	20	17	to	to	PART
inlawrev-2700	20	18	35	35	NUM
inlawrev-2700	20	19	%	%	NOUN
inlawrev-2700	20	20	.	.	PUNCT
inlawrev-2700	21	1	i	i	PRON
inlawrev-2700	21	2	d.	d.	PROPN
inlawrev-2700	21	3	823	823	NUM
inlawrev-2700	21	4	824	824	NUM
inlawrev-2700	21	5	indiana	indiana	NOUN
inlawrev-2700	21	6	law	law	PROPN
inlawrev-2700	21	7	review	review	NOUN
inlawrev-2700	22	1	[	[	X
inlawrev-2700	22	2	vol	vol	NOUN
inlawrev-2700	22	3	.	.	PUNCT
inlawrev-2700	22	4	20:823	20:823	NUM
inlawrev-2700	22	5	if	if	SCONJ
inlawrev-2700	22	6	the	the	DET
inlawrev-2700	22	7	receipt	receipt	NOUN
inlawrev-2700	22	8	of	of	ADP
inlawrev-2700	22	9	100	100	NUM
inlawrev-2700	22	10	million	million	NUM
inlawrev-2700	22	11	dollars	dollar	NOUN
inlawrev-2700	22	12	of	of	ADP
inlawrev-2700	22	13	bonuses	bonus	NOUN
inlawrev-2700	22	14	in	in	ADP
inlawrev-2700	22	15	1985	1985	NUM
inlawrev-2700	22	16	had	have	AUX
inlawrev-2700	22	17	been	be	AUX
inlawrev-2700	22	18	subject	subject	ADJ
inlawrev-2700	22	19	to	to	ADP
inlawrev-2700	22	20	income	income	NOUN
inlawrev-2700	22	21	taxation	taxation	NOUN
inlawrev-2700	22	22	,	,	PUNCT
inlawrev-2700	22	23	as	as	ADV
inlawrev-2700	22	24	much	much	ADJ
inlawrev-2700	22	25	as	as	ADP
inlawrev-2700	22	26	fifty	fifty	NUM
inlawrev-2700	22	27	million	million	NUM
inlawrev-2700	22	28	dollars	dollar	NOUN
inlawrev-2700	22	29	of	of	ADP
inlawrev-2700	22	30	tax	tax	NOUN
inlawrev-2700	22	31	revenue	revenue	NOUN
inlawrev-2700	22	32	could	could	AUX
inlawrev-2700	22	33	have	have	AUX
inlawrev-2700	22	34	been	be	AUX
inlawrev-2700	22	35	generated	generate	VERB
inlawrev-2700	22	36	.	.	PUNCT
inlawrev-2700	23	1	'	'	PUNCT
inlawrev-2700	23	2	^	^	PUNCT
inlawrev-2700	23	3	furthermore	furthermore	ADV
inlawrev-2700	23	4	,	,	PUNCT
inlawrev-2700	23	5	many	many	ADJ
inlawrev-2700	23	6	variations	variation	NOUN
inlawrev-2700	23	7	of	of	ADP
inlawrev-2700	23	8	frequent	frequent	ADJ
inlawrev-2700	23	9	flyer	flyer	NOUN
inlawrev-2700	23	10	bonus	bonus	NOUN
inlawrev-2700	23	11	programs	program	NOUN
inlawrev-2700	23	12	are	be	AUX
inlawrev-2700	23	13	being	be	AUX
inlawrev-2700	23	14	created	create	VERB
inlawrev-2700	23	15	as	as	ADP
inlawrev-2700	23	16	other	other	ADJ
inlawrev-2700	23	17	industries	industry	NOUN
inlawrev-2700	23	18	follow	follow	VERB
inlawrev-2700	23	19	the	the	DET
inlawrev-2700	23	20	airlines	airline	NOUN
inlawrev-2700	23	21	'	'	PART
inlawrev-2700	23	22	lead	lead	NOUN
inlawrev-2700	23	23	.	.	PUNCT
inlawrev-2700	24	1	for	for	ADP
inlawrev-2700	24	2	example	example	NOUN
inlawrev-2700	24	3	,	,	PUNCT
inlawrev-2700	24	4	several	several	ADJ
inlawrev-2700	24	5	hotel	hotel	NOUN
inlawrev-2700	24	6	chains	chain	NOUN
inlawrev-2700	24	7	are	be	AUX
inlawrev-2700	24	8	rewarding	reward	VERB
inlawrev-2700	24	9	frequent	frequent	ADJ
inlawrev-2700	24	10	guests	guest	NOUN
inlawrev-2700	24	11	with	with	ADP
inlawrev-2700	24	12	free	free	ADJ
inlawrev-2700	24	13	lodging	lodging	NOUN
inlawrev-2700	24	14	.	.	PUNCT
inlawrev-2700	25	1	^^	^^	PUNCT
inlawrev-2700	25	2	also	also	ADV
inlawrev-2700	25	3	,	,	PUNCT
inlawrev-2700	25	4	at&t	at&t	PROPN
inlawrev-2700	25	5	has	have	AUX
inlawrev-2700	25	6	initiated	initiate	VERB
inlawrev-2700	25	7	"	"	PUNCT
inlawrev-2700	25	8	opportunity	opportunity	NOUN
inlawrev-2700	25	9	calling	calling	NOUN
inlawrev-2700	25	10	,	,	PUNCT
inlawrev-2700	25	11	"	"	PUNCT
inlawrev-2700	25	12	a	a	DET
inlawrev-2700	25	13	program	program	NOUN
inlawrev-2700	25	14	that	that	PRON
inlawrev-2700	25	15	awards	award	NOUN
inlawrev-2700	25	16	merchandise	merchandise	VERB
inlawrev-2700	25	17	discounts	discount	NOUN
inlawrev-2700	25	18	for	for	ADP
inlawrev-2700	25	19	increased	increase	VERB
inlawrev-2700	25	20	at&t	at&t	PROPN
inlawrev-2700	25	21	long	long	ADJ
inlawrev-2700	25	22	distance	distance	NOUN
inlawrev-2700	25	23	telephone	telephone	NOUN
inlawrev-2700	25	24	usage	usage	NOUN
inlawrev-2700	25	25	.	.	PUNCT
inlawrev-2700	26	1	"	"	PUNCT
inlawrev-2700	26	2	*	*	PUNCT
inlawrev-2700	26	3	as	as	SCONJ
inlawrev-2700	26	4	these	these	DET
inlawrev-2700	26	5	variations	variation	NOUN
inlawrev-2700	26	6	on	on	ADP
inlawrev-2700	26	7	the	the	DET
inlawrev-2700	26	8	bonus	bonus	NOUN
inlawrev-2700	26	9	program	program	NOUN
inlawrev-2700	26	10	concept	concept	NOUN
inlawrev-2700	26	11	expand	expand	VERB
inlawrev-2700	26	12	,	,	PUNCT
inlawrev-2700	26	13	the	the	DET
inlawrev-2700	26	14	resulting	result	VERB
inlawrev-2700	26	15	tax	tax	NOUN
inlawrev-2700	26	16	implications	implication	NOUN
inlawrev-2700	26	17	compound	compound	NOUN
inlawrev-2700	26	18	.	.	PUNCT
inlawrev-2700	27	1	therefore	therefore	ADV
inlawrev-2700	27	2	,	,	PUNCT
inlawrev-2700	27	3	taxpayers	taxpayer	NOUN
inlawrev-2700	27	4	and	and	CCONJ
inlawrev-2700	27	5	tax	tax	NOUN
inlawrev-2700	27	6	professionals	professional	NOUN
inlawrev-2700	27	7	will	will	AUX
inlawrev-2700	27	8	increasingly	increasingly	ADV
inlawrev-2700	27	9	be	be	AUX
inlawrev-2700	27	10	called	call	VERB
inlawrev-2700	27	11	upon	upon	SCONJ
inlawrev-2700	27	12	to	to	PART
inlawrev-2700	27	13	determine	determine	VERB
inlawrev-2700	27	14	the	the	DET
inlawrev-2700	27	15	taxable	taxable	ADJ
inlawrev-2700	27	16	status	status	NOUN
inlawrev-2700	27	17	of	of	ADP
inlawrev-2700	27	18	frequent	frequent	ADJ
inlawrev-2700	27	19	flyer	flyer	NOUN
inlawrev-2700	27	20	bonuses	bonus	NOUN
inlawrev-2700	27	21	and	and	CCONJ
inlawrev-2700	27	22	their	their	PRON
inlawrev-2700	27	23	progeny	progeny	NOUN
inlawrev-2700	27	24	.	.	PUNCT
inlawrev-2700	28	1	the	the	DET
inlawrev-2700	28	2	purpose	purpose	NOUN
inlawrev-2700	28	3	of	of	ADP
inlawrev-2700	28	4	this	this	DET
inlawrev-2700	28	5	note	note	NOUN
inlawrev-2700	28	6	is	be	AUX
inlawrev-2700	28	7	to	to	PART
inlawrev-2700	28	8	examine	examine	VERB
inlawrev-2700	28	9	the	the	DET
inlawrev-2700	28	10	mechanism	mechanism	NOUN
inlawrev-2700	28	11	and	and	CCONJ
inlawrev-2700	28	12	background	background	NOUN
inlawrev-2700	28	13	of	of	ADP
inlawrev-2700	28	14	frequent	frequent	ADJ
inlawrev-2700	28	15	flyer	flyer	NOUN
inlawrev-2700	28	16	bonus	bonus	NOUN
inlawrev-2700	28	17	programs	program	NOUN
inlawrev-2700	28	18	and	and	CCONJ
inlawrev-2700	28	19	analyze	analyze	VERB
inlawrev-2700	28	20	the	the	DET
inlawrev-2700	28	21	tax	tax	NOUN
inlawrev-2700	28	22	effects	effect	NOUN
inlawrev-2700	28	23	of	of	ADP
inlawrev-2700	28	24	the	the	DET
inlawrev-2700	28	25	receipt	receipt	NOUN
inlawrev-2700	28	26	of	of	ADP
inlawrev-2700	28	27	a	a	DET
inlawrev-2700	28	28	frequent	frequent	ADJ
inlawrev-2700	28	29	flyer	flyer	NOUN
inlawrev-2700	28	30	bonus	bonus	NOUN
inlawrev-2700	28	31	.	.	PUNCT
inlawrev-2700	29	1	the	the	DET
inlawrev-2700	29	2	first	first	ADJ
inlawrev-2700	29	3	issue	issue	NOUN
inlawrev-2700	29	4	for	for	ADP
inlawrev-2700	29	5	resolution	resolution	NOUN
inlawrev-2700	29	6	is	be	AUX
inlawrev-2700	29	7	whether	whether	SCONJ
inlawrev-2700	29	8	the	the	DET
inlawrev-2700	29	9	receipt	receipt	NOUN
inlawrev-2700	29	10	of	of	ADP
inlawrev-2700	29	11	a	a	DET
inlawrev-2700	29	12	bonus	bonus	NOUN
inlawrev-2700	29	13	constitutes	constitute	VERB
inlawrev-2700	29	14	gross	gross	ADJ
inlawrev-2700	29	15	income	income	NOUN
inlawrev-2700	29	16	to	to	ADP
inlawrev-2700	29	17	the	the	DET
inlawrev-2700	29	18	recipient	recipient	NOUN
inlawrev-2700	29	19	who	who	PRON
inlawrev-2700	29	20	paid	pay	VERB
inlawrev-2700	29	21	for	for	ADP
inlawrev-2700	29	22	the	the	DET
inlawrev-2700	29	23	flights	flight	NOUN
inlawrev-2700	29	24	upon	upon	SCONJ
inlawrev-2700	29	25	which	which	PRON
inlawrev-2700	29	26	the	the	DET
inlawrev-2700	29	27	bonus	bonus	NOUN
inlawrev-2700	29	28	is	be	AUX
inlawrev-2700	29	29	awarded	award	VERB
inlawrev-2700	29	30	.	.	PUNCT
inlawrev-2700	30	1	second	second	ADV
inlawrev-2700	30	2	,	,	PUNCT
inlawrev-2700	30	3	the	the	DET
inlawrev-2700	30	4	income	income	NOUN
inlawrev-2700	30	5	recognition	recognition	NOUN
inlawrev-2700	30	6	issue	issue	NOUN
inlawrev-2700	30	7	will	will	AUX
inlawrev-2700	30	8	also	also	ADV
inlawrev-2700	30	9	be	be	AUX
inlawrev-2700	30	10	analyzed	analyze	VERB
inlawrev-2700	30	11	in	in	ADP
inlawrev-2700	30	12	light	light	NOUN
inlawrev-2700	30	13	of	of	ADP
inlawrev-2700	30	14	the	the	DET
inlawrev-2700	30	15	employment	employment	NOUN
inlawrev-2700	30	16	relationship	relationship	NOUN
inlawrev-2700	30	17	,	,	PUNCT
inlawrev-2700	30	18	a	a	DET
inlawrev-2700	30	19	situation	situation	NOUN
inlawrev-2700	30	20	in	in	ADP
inlawrev-2700	30	21	which	which	PRON
inlawrev-2700	30	22	the	the	DET
inlawrev-2700	30	23	party	party	NOUN
inlawrev-2700	30	24	who	who	PRON
inlawrev-2700	30	25	is	be	AUX
inlawrev-2700	30	26	paying	pay	VERB
inlawrev-2700	30	27	for	for	ADP
inlawrev-2700	30	28	tickets	ticket	NOUN
inlawrev-2700	30	29	,	,	PUNCT
inlawrev-2700	30	30	the	the	DET
inlawrev-2700	30	31	employer	employer	NOUN
inlawrev-2700	30	32	,	,	PUNCT
inlawrev-2700	30	33	is	be	AUX
inlawrev-2700	30	34	not	not	PART
inlawrev-2700	30	35	the	the	DET
inlawrev-2700	30	36	individual	individual	NOUN
inlawrev-2700	30	37	using	use	VERB
inlawrev-2700	30	38	the	the	DET
inlawrev-2700	30	39	free	free	ADJ
inlawrev-2700	30	40	flight	flight	NOUN
inlawrev-2700	30	41	.	.	PUNCT
inlawrev-2700	31	1	third	third	ADJ
inlawrev-2700	31	2	,	,	PUNCT
inlawrev-2700	31	3	this	this	DET
inlawrev-2700	31	4	note	note	NOUN
inlawrev-2700	31	5	will	will	AUX
inlawrev-2700	31	6	discuss	discuss	VERB
inlawrev-2700	31	7	whether	whether	SCONJ
inlawrev-2700	31	8	bonuses	bonus	NOUN
inlawrev-2700	31	9	,	,	PUNCT
inlawrev-2700	31	10	if	if	SCONJ
inlawrev-2700	31	11	considered	consider	VERB
inlawrev-2700	31	12	to	to	PART
inlawrev-2700	31	13	be	be	AUX
inlawrev-2700	31	14	income	income	NOUN
inlawrev-2700	31	15	,	,	PUNCT
inlawrev-2700	31	16	are	be	AUX
inlawrev-2700	31	17	excludible	excludible	ADJ
inlawrev-2700	31	18	under	under	ADP
inlawrev-2700	31	19	one	one	NUM
inlawrev-2700	31	20	of	of	ADP
inlawrev-2700	31	21	the	the	DET
inlawrev-2700	31	22	exclusionary	exclusionary	ADJ
inlawrev-2700	31	23	sections	section	NOUN
inlawrev-2700	31	24	of	of	ADP
inlawrev-2700	31	25	the	the	DET
inlawrev-2700	31	26	internal	internal	ADJ
inlawrev-2700	31	27	revenue	revenue	NOUN
inlawrev-2700	31	28	code	code	NOUN
inlawrev-2700	31	29	of	of	ADP
inlawrev-2700	31	30	1986^^	1986^^	PROPN
inlawrev-2700	31	31	(	(	PUNCT
inlawrev-2700	31	32	code	code	NOUN
inlawrev-2700	31	33	)	)	PUNCT
inlawrev-2700	31	34	.	.	PUNCT
inlawrev-2700	32	1	fourth	fourth	ADJ
inlawrev-2700	32	2	,	,	PUNCT
inlawrev-2700	32	3	this	this	DET
inlawrev-2700	32	4	note	note	NOUN
inlawrev-2700	32	5	will	will	AUX
inlawrev-2700	32	6	determine	determine	VERB
inlawrev-2700	32	7	whether	whether	SCONJ
inlawrev-2700	32	8	such	such	ADJ
inlawrev-2700	32	9	bonuses	bonus	NOUN
inlawrev-2700	32	10	,	,	PUNCT
inlawrev-2700	32	11	when	when	SCONJ
inlawrev-2700	32	12	received	receive	VERB
inlawrev-2700	32	13	from	from	ADP
inlawrev-2700	32	14	an	an	DET
inlawrev-2700	32	15	employer	employer	NOUN
inlawrev-2700	32	16	,	,	PUNCT
inlawrev-2700	32	17	constitute	constitute	VERB
inlawrev-2700	32	18	wages	wage	NOUN
inlawrev-2700	32	19	subject	subject	ADJ
inlawrev-2700	32	20	to	to	ADP
inlawrev-2700	32	21	withholding	withholding	NOUN
inlawrev-2700	32	22	.	.	PUNCT
inlawrev-2700	33	1	finally	finally	ADV
inlawrev-2700	33	2	,	,	PUNCT
inlawrev-2700	33	3	this	this	DET
inlawrev-2700	33	4	note	note	NOUN
inlawrev-2700	33	5	will	will	AUX
inlawrev-2700	33	6	propose	propose	VERB
inlawrev-2700	33	7	an	an	DET
inlawrev-2700	33	8	equitable	equitable	ADJ
inlawrev-2700	33	9	solution	solution	NOUN
inlawrev-2700	33	10	to	to	ADP
inlawrev-2700	33	11	the	the	DET
inlawrev-2700	33	12	question	question	NOUN
inlawrev-2700	33	13	of	of	ADP
inlawrev-2700	33	14	who	who	PRON
inlawrev-2700	33	15	should	should	AUX
inlawrev-2700	33	16	be	be	AUX
inlawrev-2700	33	17	responsible	responsible	ADJ
inlawrev-2700	33	18	for	for	ADP
inlawrev-2700	33	19	reporting	report	VERB
inlawrev-2700	33	20	receipt	receipt	NOUN
inlawrev-2700	33	21	of	of	ADP
inlawrev-2700	33	22	these	these	DET
inlawrev-2700	33	23	bonuses	bonus	NOUN
inlawrev-2700	33	24	to	to	ADP
inlawrev-2700	33	25	the	the	DET
inlawrev-2700	33	26	internal	internal	ADJ
inlawrev-2700	33	27	revenue	revenue	NOUN
inlawrev-2700	33	28	service	service	NOUN
inlawrev-2700	33	29	.	.	PUNCT
inlawrev-2700	34	1	ii	ii	PROPN
inlawrev-2700	34	2	.	.	PUNCT
inlawrev-2700	35	1	the	the	DET
inlawrev-2700	35	2	history	history	NOUN
inlawrev-2700	35	3	and	and	CCONJ
inlawrev-2700	35	4	mechanics	mechanic	NOUN
inlawrev-2700	35	5	of	of	ADP
inlawrev-2700	35	6	the	the	DET
inlawrev-2700	35	7	bonus	bonus	NOUN
inlawrev-2700	35	8	for	for	ADP
inlawrev-2700	35	9	those	those	PRON
inlawrev-2700	35	10	who	who	PRON
inlawrev-2700	35	11	do	do	AUX
inlawrev-2700	35	12	not	not	PART
inlawrev-2700	35	13	travel	travel	VERB
inlawrev-2700	35	14	by	by	ADP
inlawrev-2700	35	15	air	air	NOUN
inlawrev-2700	35	16	,	,	PUNCT
inlawrev-2700	35	17	the	the	DET
inlawrev-2700	35	18	concept	concept	NOUN
inlawrev-2700	35	19	of	of	ADP
inlawrev-2700	35	20	the	the	DET
inlawrev-2700	35	21	frequent	frequent	ADJ
inlawrev-2700	35	22	flyer	flyer	NOUN
inlawrev-2700	35	23	bonus	bonus	NOUN
inlawrev-2700	35	24	is	be	AUX
inlawrev-2700	35	25	a	a	DET
inlawrev-2700	35	26	novel	novel	ADJ
inlawrev-2700	35	27	one	one	NOUN
inlawrev-2700	35	28	requiring	require	VERB
inlawrev-2700	35	29	further	further	ADJ
inlawrev-2700	35	30	explanation	explanation	NOUN
inlawrev-2700	35	31	and	and	CCONJ
inlawrev-2700	35	32	a	a	DET
inlawrev-2700	35	33	brief	brief	ADJ
inlawrev-2700	35	34	history	history	NOUN
inlawrev-2700	35	35	.	.	PUNCT
inlawrev-2700	36	1	in	in	ADP
inlawrev-2700	36	2	1981	1981	NUM
inlawrev-2700	36	3	,	,	PUNCT
inlawrev-2700	36	4	american	american	ADJ
inlawrev-2700	36	5	airhnes	airhne	NOUN
inlawrev-2700	36	6	implemented	implement	VERB
inlawrev-2700	36	7	its	its	PRON
inlawrev-2700	36	8	aadvantage	aadvantage	NOUN
inlawrev-2700	36	9	program	program	NOUN
inlawrev-2700	36	10	,	,	PUNCT
inlawrev-2700	36	11	a	a	DET
inlawrev-2700	36	12	new	new	ADJ
inlawrev-2700	36	13	marketing	marketing	NOUN
inlawrev-2700	36	14	concept	concept	NOUN
inlawrev-2700	36	15	,	,	PUNCT
inlawrev-2700	36	16	to	to	PART
inlawrev-2700	36	17	combat	combat	VERB
inlawrev-2700	36	18	the	the	DET
inlawrev-2700	36	19	anticipated	anticipate	VERB
inlawrev-2700	36	20	increase	increase	NOUN
inlawrev-2700	36	21	in	in	ADP
inlawrev-2700	36	22	competition	competition	NOUN
inlawrev-2700	36	23	in	in	ADP
inlawrev-2700	36	24	the	the	DET
inlawrev-2700	36	25	travel	travel	NOUN
inlawrev-2700	36	26	marketplace	marketplace	NOUN
inlawrev-2700	36	27	caused	cause	VERB
inlawrev-2700	36	28	by	by	ADP
inlawrev-2700	36	29	the	the	DET
inlawrev-2700	36	30	deregulation	deregulation	NOUN
inlawrev-2700	36	31	of	of	ADP
inlawrev-2700	36	32	the	the	DET
inlawrev-2700	36	33	air	air	NOUN
inlawrev-2700	36	34	travel	travel	NOUN
inlawrev-2700	36	35	industry	industry	NOUN
inlawrev-2700	36	36	.	.	PUNCT
inlawrev-2700	37	1	'^	'^	VERB
inlawrev-2700	37	2	the	the	DET
inlawrev-2700	37	3	theory	theory	NOUN
inlawrev-2700	37	4	behind	behind	ADP
inlawrev-2700	37	5	the	the	DET
inlawrev-2700	37	6	program	program	NOUN
inlawrev-2700	37	7	is	be	AUX
inlawrev-2700	37	8	that	that	SCONJ
inlawrev-2700	37	9	awarding	award	VERB
inlawrev-2700	37	10	^^see	^^see	DET
inlawrev-2700	37	11	i.r.c	i.r.c	NOUN
inlawrev-2700	37	12	.	.	PUNCT
inlawrev-2700	38	1	§	§	PROPN
inlawrev-2700	38	2	1	1	NUM
inlawrev-2700	38	3	(	(	PUNCT
inlawrev-2700	38	4	supp	supp	PROPN
inlawrev-2700	38	5	.	.	PUNCT
inlawrev-2700	39	1	ill	ill	ADJ
inlawrev-2700	39	2	1985	1985	NUM
inlawrev-2700	39	3	)	)	PUNCT
inlawrev-2700	39	4	.	.	PUNCT
inlawrev-2700	40	1	this	this	DET
inlawrev-2700	40	2	section	section	NOUN
inlawrev-2700	40	3	contains	contain	VERB
inlawrev-2700	40	4	the	the	DET
inlawrev-2700	40	5	tax	tax	NOUN
inlawrev-2700	40	6	rate	rate	NOUN
inlawrev-2700	40	7	schedules	schedule	NOUN
inlawrev-2700	40	8	used	use	VERB
inlawrev-2700	40	9	to	to	PART
inlawrev-2700	40	10	compute	compute	VERB
inlawrev-2700	40	11	federal	federal	ADJ
inlawrev-2700	40	12	income	income	NOUN
inlawrev-2700	40	13	tax	tax	NOUN
inlawrev-2700	40	14	for	for	ADP
inlawrev-2700	40	15	individuals	individual	NOUN
inlawrev-2700	40	16	.	.	PUNCT
inlawrev-2700	41	1	because	because	SCONJ
inlawrev-2700	41	2	the	the	DET
inlawrev-2700	41	3	maximum	maximum	ADJ
inlawrev-2700	41	4	possible	possible	ADJ
inlawrev-2700	41	5	tax	tax	NOUN
inlawrev-2700	41	6	rate	rate	NOUN
inlawrev-2700	41	7	was	be	AUX
inlawrev-2700	41	8	50	50	NUM
inlawrev-2700	41	9	%	%	NOUN
inlawrev-2700	41	10	in	in	ADP
inlawrev-2700	41	11	1985	1985	NUM
inlawrev-2700	41	12	,	,	PUNCT
inlawrev-2700	41	13	the	the	DET
inlawrev-2700	41	14	maximum	maximum	ADJ
inlawrev-2700	41	15	tax	tax	NOUN
inlawrev-2700	41	16	on	on	ADP
inlawrev-2700	41	17	$	$	SYM
inlawrev-2700	41	18	100	100	NUM
inlawrev-2700	41	19	million	million	NUM
inlawrev-2700	41	20	of	of	ADP
inlawrev-2700	41	21	bonuses	bonus	NOUN
inlawrev-2700	41	22	would	would	AUX
inlawrev-2700	41	23	have	have	AUX
inlawrev-2700	41	24	been	be	AUX
inlawrev-2700	41	25	$	$	SYM
inlawrev-2700	41	26	50	50	NUM
inlawrev-2700	41	27	million	million	NUM
inlawrev-2700	41	28	,	,	PUNCT
inlawrev-2700	41	29	assuming	assume	VERB
inlawrev-2700	41	30	all	all	DET
inlawrev-2700	41	31	taxpayers	taxpayer	NOUN
inlawrev-2700	41	32	were	be	AUX
inlawrev-2700	41	33	subject	subject	ADJ
inlawrev-2700	41	34	to	to	ADP
inlawrev-2700	41	35	the	the	DET
inlawrev-2700	41	36	maximum	maximum	ADJ
inlawrev-2700	41	37	tax	tax	NOUN
inlawrev-2700	41	38	rate	rate	NOUN
inlawrev-2700	41	39	.	.	PUNCT
inlawrev-2700	42	1	"	"	PUNCT
inlawrev-2700	42	2	game	game	NOUN
inlawrev-2700	42	3	,	,	PUNCT
inlawrev-2700	42	4	supra	supra	PROPN
inlawrev-2700	42	5	note	note	NOUN
inlawrev-2700	42	6	3	3	NUM
inlawrev-2700	42	7	,	,	PUNCT
inlawrev-2700	42	8	at	at	ADP
inlawrev-2700	42	9	93	93	NUM
inlawrev-2700	42	10	.	.	PUNCT
inlawrev-2700	42	11	'	'	PUNCT
inlawrev-2700	43	1	"	"	PUNCT
inlawrev-2700	43	2	at&t	at&t	PROPN
inlawrev-2700	43	3	communications	communications	PROPN
inlawrev-2700	43	4	,	,	PUNCT
inlawrev-2700	43	5	inc	inc	PROPN
inlawrev-2700	43	6	.	.	PROPN
inlawrev-2700	43	7	,	,	PUNCT
inlawrev-2700	43	8	at&t	at&t	PROPN
inlawrev-2700	43	9	opportunity	opportunity	NOUN
inlawrev-2700	43	10	calling	call	VERB
inlawrev-2700	43	11	(	(	PUNCT
inlawrev-2700	43	12	1986	1986	NUM
inlawrev-2700	43	13	)	)	PUNCT
inlawrev-2700	43	14	.	.	PUNCT
inlawrev-2700	44	1	'	'	PUNCT
inlawrev-2700	44	2	^26	^26	NOUN
inlawrev-2700	44	3	u.s.c	u.s.c	ADJ
inlawrev-2700	44	4	.	.	PROPN
inlawrev-2700	44	5	,	,	PUNCT
inlawrev-2700	44	6	the	the	DET
inlawrev-2700	44	7	internal	internal	ADJ
inlawrev-2700	44	8	revenue	revenue	NOUN
inlawrev-2700	44	9	code	code	NOUN
inlawrev-2700	44	10	,	,	PUNCT
inlawrev-2700	44	11	was	be	AUX
inlawrev-2700	44	12	most	most	ADV
inlawrev-2700	44	13	recently	recently	ADV
inlawrev-2700	44	14	amended	amend	VERB
inlawrev-2700	44	15	on	on	ADP
inlawrev-2700	44	16	october	october	PROPN
inlawrev-2700	44	17	2	2	NUM
inlawrev-2700	44	18	,	,	PUNCT
inlawrev-2700	44	19	1986	1986	NUM
inlawrev-2700	44	20	by	by	ADP
inlawrev-2700	44	21	the	the	DET
inlawrev-2700	44	22	tax	tax	NOUN
inlawrev-2700	44	23	reform	reform	NOUN
inlawrev-2700	44	24	act	act	NOUN
inlawrev-2700	44	25	of	of	ADP
inlawrev-2700	44	26	1986	1986	NUM
inlawrev-2700	44	27	,	,	PUNCT
inlawrev-2700	44	28	pub	pub	NOUN
inlawrev-2700	44	29	.	.	PUNCT
inlawrev-2700	45	1	l.	l.	PROPN
inlawrev-2700	45	2	no	no	INTJ
inlawrev-2700	45	3	.	.	PROPN
inlawrev-2700	46	1	99	99	NUM
inlawrev-2700	46	2	-	-	SYM
inlawrev-2700	46	3	514	514	NUM
inlawrev-2700	46	4	,	,	PUNCT
inlawrev-2700	46	5	100	100	NUM
inlawrev-2700	46	6	stat	stat	NOUN
inlawrev-2700	46	7	.	.	PUNCT
inlawrev-2700	47	1	2085	2085	NUM
inlawrev-2700	47	2	.	.	PUNCT
inlawrev-2700	48	1	'	'	PUNCT
inlawrev-2700	48	2	^5ee	^5ee	ADJ
inlawrev-2700	48	3	,	,	PUNCT
inlawrev-2700	48	4	e.g	e.g	NOUN
inlawrev-2700	48	5	..	..	X
inlawrev-2700	48	6	richer	rich	ADJ
inlawrev-2700	48	7	rewards	reward	NOUN
inlawrev-2700	48	8	,	,	PUNCT
inlawrev-2700	48	9	supra	supra	NOUN
inlawrev-2700	48	10	note	note	NOUN
inlawrev-2700	48	11	1	1	NUM
inlawrev-2700	48	12	,	,	PUNCT
inlawrev-2700	48	13	at	at	ADP
inlawrev-2700	48	14	89	89	NUM
inlawrev-2700	48	15	;	;	PUNCT
inlawrev-2700	48	16	sherman	sherman	PROPN
inlawrev-2700	48	17	,	,	PUNCT
inlawrev-2700	48	18	supra	supra	PROPN
inlawrev-2700	48	19	note	note	PROPN
inlawrev-2700	48	20	1	1	NUM
inlawrev-2700	48	21	,	,	PUNCT
inlawrev-2700	48	22	at	at	ADP
inlawrev-2700	48	23	106	106	NUM
inlawrev-2700	48	24	;	;	PUNCT
inlawrev-2700	48	25	sky	sky	NOUN
inlawrev-2700	48	26	's	's	PART
inlawrev-2700	48	27	the	the	DET
inlawrev-2700	48	28	limit	limit	NOUN
inlawrev-2700	48	29	,	,	PUNCT
inlawrev-2700	48	30	supra	supra	PROPN
inlawrev-2700	48	31	note	note	NOUN
inlawrev-2700	48	32	1	1	NUM
inlawrev-2700	48	33	,	,	PUNCT
inlawrev-2700	48	34	at	at	ADP
inlawrev-2700	48	35	152	152	NUM
inlawrev-2700	48	36	.	.	PUNCT
inlawrev-2700	49	1	airline	airline	NOUN
inlawrev-2700	49	2	fares	fare	NOUN
inlawrev-2700	49	3	were	be	AUX
inlawrev-2700	49	4	deregulated	deregulate	VERB
inlawrev-2700	49	5	by	by	ADP
inlawrev-2700	49	6	the	the	DET
inlawrev-2700	49	7	airhne	airhne	NOUN
inlawrev-2700	49	8	deregulation	deregulation	PROPN
inlawrev-2700	49	9	act	act	NOUN
inlawrev-2700	49	10	of	of	ADP
inlawrev-2700	49	11	1978	1978	NUM
inlawrev-2700	49	12	,	,	PUNCT
inlawrev-2700	49	13	which	which	PRON
inlawrev-2700	49	14	required	require	VERB
inlawrev-2700	49	15	that	that	DET
inlawrev-2700	49	16	deregulation	deregulation	NOUN
inlawrev-2700	49	17	be	be	AUX
inlawrev-2700	49	18	completed	complete	VERB
inlawrev-2700	49	19	by	by	ADP
inlawrev-2700	49	20	december	december	PROPN
inlawrev-2700	49	21	3	3	NUM
inlawrev-2700	49	22	,	,	PUNCT
inlawrev-2700	49	23	1981	1981	NUM
inlawrev-2700	49	24	.	.	PUNCT
inlawrev-2700	50	1	pub	pub	NOUN
inlawrev-2700	50	2	.	.	PUNCT
inlawrev-2700	51	1	l.	l.	PROPN
inlawrev-2700	51	2	no	no	INTJ
inlawrev-2700	51	3	.	.	PROPN
inlawrev-2700	52	1	95	95	NUM
inlawrev-2700	52	2	-	-	SYM
inlawrev-2700	52	3	504	504	NUM
inlawrev-2700	52	4	,	,	PUNCT
inlawrev-2700	52	5	92	92	NUM
inlawrev-2700	52	6	stat	stat	NOUN
inlawrev-2700	52	7	.	.	PUNCT
inlawrev-2700	53	1	1705	1705	NUM
inlawrev-2700	53	2	(	(	PUNCT
inlawrev-2700	53	3	1978	1978	NUM
inlawrev-2700	53	4	)	)	PUNCT
inlawrev-2700	53	5	(	(	PUNCT
inlawrev-2700	53	6	codified	codify	VERB
inlawrev-2700	53	7	in	in	ADP
inlawrev-2700	53	8	scattered	scatter	VERB
inlawrev-2700	53	9	sections	section	NOUN
inlawrev-2700	53	10	of	of	ADP
inlawrev-2700	53	11	49	49	NUM
inlawrev-2700	53	12	u.s.c	u.s.c	ADJ
inlawrev-2700	53	13	)	)	PUNCT
inlawrev-2700	53	14	.	.	PUNCT
inlawrev-2700	54	1	1987	1987	NUM
inlawrev-2700	54	2	]	]	PUNCT
inlawrev-2700	54	3	frequent	frequent	ADJ
inlawrev-2700	54	4	flyer	flyer	NOUN
inlawrev-2700	54	5	benefits	benefit	VERB
inlawrev-2700	54	6	825	825	NUM
inlawrev-2700	54	7	free	free	ADJ
inlawrev-2700	54	8	flights	flight	NOUN
inlawrev-2700	54	9	and	and	CCONJ
inlawrev-2700	54	10	other	other	ADJ
inlawrev-2700	54	11	bonuses	bonus	NOUN
inlawrev-2700	54	12	to	to	PART
inlawrev-2700	54	13	repeat	repeat	VERB
inlawrev-2700	54	14	customers	customer	NOUN
inlawrev-2700	54	15	will	will	AUX
inlawrev-2700	54	16	create	create	VERB
inlawrev-2700	54	17	brand	brand	NOUN
inlawrev-2700	54	18	loyalty	loyalty	NOUN
inlawrev-2700	54	19	,	,	PUNCT
inlawrev-2700	54	20	thereby	thereby	ADV
inlawrev-2700	54	21	increasing	increase	VERB
inlawrev-2700	54	22	business	business	NOUN
inlawrev-2700	54	23	for	for	ADP
inlawrev-2700	54	24	the	the	DET
inlawrev-2700	54	25	company	company	NOUN
inlawrev-2700	54	26	.	.	PUNCT
inlawrev-2700	55	1	'^	'^	NOUN
inlawrev-2700	55	2	over	over	ADP
inlawrev-2700	55	3	time	time	NOUN
inlawrev-2700	55	4	,	,	PUNCT
inlawrev-2700	55	5	because	because	SCONJ
inlawrev-2700	55	6	of	of	ADP
inlawrev-2700	55	7	increased	increase	VERB
inlawrev-2700	55	8	competition	competition	NOUN
inlawrev-2700	55	9	and	and	CCONJ
inlawrev-2700	55	10	new	new	ADJ
inlawrev-2700	55	11	,	,	PUNCT
inlawrev-2700	55	12	cut	cut	ADJ
inlawrev-2700	55	13	-	-	PUNCT
inlawrev-2700	55	14	rate	rate	NOUN
inlawrev-2700	55	15	airlines	airline	NOUN
inlawrev-2700	55	16	,	,	PUNCT
inlawrev-2700	55	17	the	the	DET
inlawrev-2700	55	18	programs	program	NOUN
inlawrev-2700	55	19	were	be	AUX
inlawrev-2700	55	20	not	not	PART
inlawrev-2700	55	21	terminated	terminate	VERB
inlawrev-2700	55	22	as	as	ADV
inlawrev-2700	55	23	originally	originally	ADV
inlawrev-2700	55	24	planned	plan	VERB
inlawrev-2700	55	25	.	.	PUNCT
inlawrev-2700	56	1	'^	'^	NOUN
inlawrev-2700	56	2	instead	instead	ADV
inlawrev-2700	56	3	,	,	PUNCT
inlawrev-2700	56	4	the	the	DET
inlawrev-2700	56	5	programs	program	NOUN
inlawrev-2700	56	6	were	be	AUX
inlawrev-2700	56	7	continued	continue	VERB
inlawrev-2700	56	8	and	and	CCONJ
inlawrev-2700	56	9	expanded	expand	VERB
inlawrev-2700	56	10	to	to	PART
inlawrev-2700	56	11	allow	allow	VERB
inlawrev-2700	56	12	travelers	traveler	NOUN
inlawrev-2700	56	13	to	to	PART
inlawrev-2700	56	14	include	include	VERB
inlawrev-2700	56	15	mileage	mileage	NOUN
inlawrev-2700	56	16	flown	fly	VERB
inlawrev-2700	56	17	on	on	ADP
inlawrev-2700	56	18	affiliated	affiliated	ADJ
inlawrev-2700	56	19	airhnes	airhne	NOUN
inlawrev-2700	56	20	as	as	ADP
inlawrev-2700	56	21	credit	credit	NOUN
inlawrev-2700	56	22	toward	toward	ADP
inlawrev-2700	56	23	a	a	DET
inlawrev-2700	56	24	single	single	ADJ
inlawrev-2700	56	25	award	award	NOUN
inlawrev-2700	56	26	.	.	PUNCT
inlawrev-2700	57	1	'	'	PUNCT
inlawrev-2700	57	2	^	^	PUNCT
inlawrev-2700	57	3	by	by	ADP
inlawrev-2700	57	4	1986	1986	NUM
inlawrev-2700	57	5	,	,	PUNCT
inlawrev-2700	57	6	six	six	NUM
inlawrev-2700	57	7	major	major	ADJ
inlawrev-2700	57	8	airlines	airline	NOUN
inlawrev-2700	57	9	were	be	AUX
inlawrev-2700	57	10	competing	compete	VERB
inlawrev-2700	57	11	for	for	ADP
inlawrev-2700	57	12	the	the	DET
inlawrev-2700	57	13	bulk	bulk	NOUN
inlawrev-2700	57	14	of	of	ADP
inlawrev-2700	57	15	the	the	DET
inlawrev-2700	57	16	frequent	frequent	ADJ
inlawrev-2700	57	17	flyer	flyer	NOUN
inlawrev-2700	57	18	business	business	NOUN
inlawrev-2700	57	19	,	,	PUNCT
inlawrev-2700	57	20	^	^	PROPN
inlawrev-2700	57	21	°	°	PROPN
inlawrev-2700	57	22	with	with	ADP
inlawrev-2700	57	23	other	other	ADJ
inlawrev-2700	57	24	airlines	airline	NOUN
inlawrev-2700	57	25	instituting	institute	VERB
inlawrev-2700	57	26	programs	program	NOUN
inlawrev-2700	57	27	in	in	ADP
inlawrev-2700	57	28	self	self	NOUN
inlawrev-2700	57	29	-	-	PUNCT
inlawrev-2700	57	30	defense.^	defense.^	NOUN
inlawrev-2700	57	31	'	'	PUNCT
inlawrev-2700	57	32	although	although	SCONJ
inlawrev-2700	57	33	this	this	DET
inlawrev-2700	57	34	note	note	NOUN
inlawrev-2700	57	35	will	will	AUX
inlawrev-2700	57	36	assume	assume	VERB
inlawrev-2700	57	37	that	that	SCONJ
inlawrev-2700	57	38	the	the	DET
inlawrev-2700	57	39	bonus	bonus	NOUN
inlawrev-2700	57	40	received	receive	VERB
inlawrev-2700	57	41	is	be	AUX
inlawrev-2700	57	42	a	a	DET
inlawrev-2700	57	43	free	free	ADJ
inlawrev-2700	57	44	flight	flight	NOUN
inlawrev-2700	57	45	,	,	PUNCT
inlawrev-2700	57	46	many	many	ADJ
inlawrev-2700	57	47	other	other	ADJ
inlawrev-2700	57	48	types	type	NOUN
inlawrev-2700	57	49	of	of	ADP
inlawrev-2700	57	50	bonuses	bonus	NOUN
inlawrev-2700	57	51	are	be	AUX
inlawrev-2700	57	52	available	available	ADJ
inlawrev-2700	57	53	.	.	PUNCT
inlawrev-2700	58	1	for	for	ADP
inlawrev-2700	58	2	example	example	NOUN
inlawrev-2700	58	3	,	,	PUNCT
inlawrev-2700	58	4	the	the	DET
inlawrev-2700	58	5	six	six	NUM
inlawrev-2700	58	6	principal	principal	ADJ
inlawrev-2700	58	7	frequent	frequent	ADJ
inlawrev-2700	58	8	flyer	flyer	NOUN
inlawrev-2700	58	9	plans^^	plans^^	X
inlawrev-2700	58	10	offer	offer	VERB
inlawrev-2700	58	11	an	an	DET
inlawrev-2700	58	12	upgrade	upgrade	NOUN
inlawrev-2700	58	13	to	to	ADP
inlawrev-2700	58	14	first	first	ADJ
inlawrev-2700	58	15	class	class	NOUN
inlawrev-2700	58	16	at	at	ADP
inlawrev-2700	58	17	10,000	10,000	NUM
inlawrev-2700	58	18	miles	mile	NOUN
inlawrev-2700	58	19	.	.	PUNCT
inlawrev-2700	58	20	^^	^^	PUNCT
inlawrev-2700	59	1	therefore	therefore	ADV
inlawrev-2700	59	2	,	,	PUNCT
inlawrev-2700	59	3	after	after	SCONJ
inlawrev-2700	59	4	the	the	DET
inlawrev-2700	59	5	traveler	traveler	NOUN
inlawrev-2700	59	6	has	have	AUX
inlawrev-2700	59	7	flown	fly	VERB
inlawrev-2700	59	8	10,000	10,000	NUM
inlawrev-2700	59	9	miles	mile	NOUN
inlawrev-2700	59	10	,	,	PUNCT
inlawrev-2700	59	11	a	a	DET
inlawrev-2700	59	12	program	program	NOUN
inlawrev-2700	59	13	participant	participant	NOUN
inlawrev-2700	59	14	will	will	AUX
inlawrev-2700	59	15	pay	pay	VERB
inlawrev-2700	59	16	coach	coach	NOUN
inlawrev-2700	59	17	fare	fare	NOUN
inlawrev-2700	59	18	but	but	CCONJ
inlawrev-2700	59	19	will	will	AUX
inlawrev-2700	59	20	obtain	obtain	VERB
inlawrev-2700	59	21	a	a	DET
inlawrev-2700	59	22	first	first	ADJ
inlawrev-2700	59	23	class	class	NOUN
inlawrev-2700	59	24	seat	seat	NOUN
inlawrev-2700	59	25	.	.	PUNCT
inlawrev-2700	60	1	other	other	ADJ
inlawrev-2700	60	2	benefits	benefit	NOUN
inlawrev-2700	60	3	include	include	VERB
inlawrev-2700	60	4	reduced	reduce	VERB
inlawrev-2700	60	5	rates	rate	NOUN
inlawrev-2700	60	6	for	for	ADP
inlawrev-2700	60	7	rental	rental	ADJ
inlawrev-2700	60	8	cars	car	NOUN
inlawrev-2700	60	9	and	and	CCONJ
inlawrev-2700	60	10	hotel	hotel	NOUN
inlawrev-2700	60	11	lodging	lodging	NOUN
inlawrev-2700	60	12	.	.	PUNCT
inlawrev-2700	61	1	^"^	^"^	PROPN
inlawrev-2700	61	2	in	in	ADP
inlawrev-2700	61	3	addition	addition	NOUN
inlawrev-2700	61	4	,	,	PUNCT
inlawrev-2700	61	5	bonus	bonus	NOUN
inlawrev-2700	61	6	miles	mile	NOUN
inlawrev-2700	61	7	are	be	AUX
inlawrev-2700	61	8	awarded	award	VERB
inlawrev-2700	61	9	for	for	ADP
inlawrev-2700	61	10	patronizing	patronize	VERB
inlawrev-2700	61	11	affiliated	affiliated	ADJ
inlawrev-2700	61	12	hotel	hotel	NOUN
inlawrev-2700	61	13	chains	chain	NOUN
inlawrev-2700	61	14	and	and	CCONJ
inlawrev-2700	61	15	car	car	NOUN
inlawrev-2700	61	16	rental	rental	NOUN
inlawrev-2700	61	17	agencies	agency	NOUN
inlawrev-2700	61	18	.	.	PUNCT
inlawrev-2700	62	1	^^	^^	PUNCT
inlawrev-2700	62	2	for	for	ADP
inlawrev-2700	62	3	instance	instance	NOUN
inlawrev-2700	62	4	,	,	PUNCT
inlawrev-2700	62	5	a	a	DET
inlawrev-2700	62	6	delta	delta	NOUN
inlawrev-2700	62	7	program	program	NOUN
inlawrev-2700	62	8	participant	participant	NOUN
inlawrev-2700	62	9	earns	earn	VERB
inlawrev-2700	62	10	1,000	1,000	NUM
inlawrev-2700	62	11	extra	extra	ADJ
inlawrev-2700	62	12	miles	mile	NOUN
inlawrev-2700	62	13	each	each	DET
inlawrev-2700	62	14	time	time	NOUN
inlawrev-2700	62	15	he	he	PRON
inlawrev-2700	62	16	rents	rent	VERB
inlawrev-2700	62	17	a	a	DET
inlawrev-2700	62	18	national	national	ADJ
inlawrev-2700	62	19	rent	rent	VERB
inlawrev-2700	62	20	-	-	PUNCT
inlawrev-2700	62	21	a	a	DET
inlawrev-2700	62	22	-	-	PUNCT
inlawrev-2700	62	23	car	car	NOUN
inlawrev-2700	62	24	or	or	CCONJ
inlawrev-2700	62	25	stays	stay	VERB
inlawrev-2700	62	26	overnight	overnight	ADV
inlawrev-2700	62	27	at	at	ADP
inlawrev-2700	62	28	a	a	DET
inlawrev-2700	62	29	marriott,^^	marriott,^^	PROPN
inlawrev-2700	62	30	while	while	SCONJ
inlawrev-2700	62	31	united	united	PROPN
inlawrev-2700	62	32	airlines	airlines	PROPN
inlawrev-2700	62	33	awards	award	VERB
inlawrev-2700	62	34	a	a	DET
inlawrev-2700	62	35	1,000	1,000	NUM
inlawrev-2700	62	36	mile	mile	NOUN
inlawrev-2700	62	37	credit	credit	NOUN
inlawrev-2700	62	38	for	for	ADP
inlawrev-2700	62	39	each	each	DET
inlawrev-2700	62	40	night	night	NOUN
inlawrev-2700	62	41	spent	spend	VERB
inlawrev-2700	62	42	on	on	ADP
inlawrev-2700	62	43	board	board	PROPN
inlawrev-2700	62	44	a	a	DET
inlawrev-2700	62	45	holland	holland	PROPN
inlawrev-2700	62	46	america	america	PROPN
inlawrev-2700	62	47	cruise	cruise	PROPN
inlawrev-2700	62	48	ship.^^	ship.^^	PUNCT
inlawrev-2700	63	1	finally	finally	ADV
inlawrev-2700	63	2	,	,	PUNCT
inlawrev-2700	63	3	midway	midway	PROPN
inlawrev-2700	63	4	airlines	airline	NOUN
inlawrev-2700	63	5	,	,	PUNCT
inlawrev-2700	63	6	in	in	ADP
inlawrev-2700	63	7	addition	addition	NOUN
inlawrev-2700	63	8	to	to	ADP
inlawrev-2700	63	9	offering	offer	VERB
inlawrev-2700	63	10	a	a	DET
inlawrev-2700	63	11	seven	seven	NUM
inlawrev-2700	63	12	-	-	PUNCT
inlawrev-2700	63	13	day	day	NOUN
inlawrev-2700	63	14	,	,	PUNCT
inlawrev-2700	63	15	six	six	NUM
inlawrev-2700	63	16	-	-	PUNCT
inlawrev-2700	63	17	night	night	NOUN
inlawrev-2700	63	18	trip	trip	NOUN
inlawrev-2700	63	19	for	for	ADP
inlawrev-2700	63	20	two	two	NUM
inlawrev-2700	63	21	in	in	ADP
inlawrev-2700	63	22	the	the	DET
inlawrev-2700	63	23	virgin	virgin	PROPN
inlawrev-2700	63	24	islands	islands	PROPN
inlawrev-2700	63	25	,	,	PUNCT
inlawrev-2700	63	26	offers	offer	VERB
inlawrev-2700	63	27	one	one	NUM
inlawrev-2700	63	28	of	of	ADP
inlawrev-2700	63	29	the	the	DET
inlawrev-2700	63	30	more	more	ADV
inlawrev-2700	63	31	unique	unique	ADJ
inlawrev-2700	63	32	bonuses	bonus	NOUN
inlawrev-2700	63	33	—	—	PUNCT
inlawrev-2700	63	34	$	$	SYM
inlawrev-2700	63	35	2,000	2,000	NUM
inlawrev-2700	63	36	in	in	ADP
inlawrev-2700	63	37	cash.28	cash.28	NOUN
inlawrev-2700	63	38	procedurally	procedurally	ADV
inlawrev-2700	63	39	,	,	PUNCT
inlawrev-2700	63	40	all	all	DET
inlawrev-2700	63	41	frequent	frequent	ADJ
inlawrev-2700	63	42	flyer	flyer	NOUN
inlawrev-2700	63	43	bonus	bonus	NOUN
inlawrev-2700	63	44	programs	program	NOUN
inlawrev-2700	63	45	operate	operate	VERB
inlawrev-2700	63	46	in	in	ADP
inlawrev-2700	63	47	a	a	DET
inlawrev-2700	63	48	similar	similar	ADJ
inlawrev-2700	63	49	manner	manner	NOUN
inlawrev-2700	63	50	.	.	PUNCT
inlawrev-2700	64	1	american	american	PROPN
inlawrev-2700	64	2	airlines	airlines	PROPN
inlawrev-2700	64	3	is	be	AUX
inlawrev-2700	64	4	noted	note	VERB
inlawrev-2700	64	5	for	for	ADP
inlawrev-2700	64	6	accuracy	accuracy	NOUN
inlawrev-2700	64	7	in	in	ADP
inlawrev-2700	64	8	record	record	NOUN
inlawrev-2700	64	9	-	-	PUNCT
inlawrev-2700	64	10	keeping	keep	VERB
inlawrev-2700	64	11	be"richer	be"richer	ADJ
inlawrev-2700	64	12	rewards	reward	NOUN
inlawrev-2700	64	13	,	,	PUNCT
inlawrev-2700	64	14	supra	supra	PROPN
inlawrev-2700	64	15	note	note	NOUN
inlawrev-2700	64	16	1	1	NUM
inlawrev-2700	64	17	,	,	PUNCT
inlawrev-2700	64	18	at	at	ADP
inlawrev-2700	64	19	89	89	NUM
inlawrev-2700	64	20	.	.	PUNCT
inlawrev-2700	65	1	^^game	^^game	PROPN
inlawrev-2700	65	2	,	,	PUNCT
inlawrev-2700	65	3	supra	supra	NOUN
inlawrev-2700	65	4	note	note	NOUN
inlawrev-2700	65	5	3	3	NUM
inlawrev-2700	65	6	,	,	PUNCT
inlawrev-2700	65	7	at	at	ADP
inlawrev-2700	65	8	93	93	NUM
inlawrev-2700	65	9	.	.	PUNCT
inlawrev-2700	66	1	^	^	PUNCT
inlawrev-2700	66	2	°	°	NOUN
inlawrev-2700	66	3	see	see	VERB
inlawrev-2700	66	4	new	new	ADJ
inlawrev-2700	66	5	deals	deal	NOUN
inlawrev-2700	66	6	,	,	PUNCT
inlawrev-2700	66	7	supra	supra	PROPN
inlawrev-2700	66	8	note	note	NOUN
inlawrev-2700	66	9	5	5	NUM
inlawrev-2700	66	10	,	,	PUNCT
inlawrev-2700	66	11	at	at	ADP
inlawrev-2700	66	12	170	170	NUM
inlawrev-2700	66	13	-	-	SYM
inlawrev-2700	66	14	72	72	NUM
inlawrev-2700	66	15	.	.	PUNCT
inlawrev-2700	67	1	the	the	DET
inlawrev-2700	67	2	six	six	NUM
inlawrev-2700	67	3	competing	compete	VERB
inlawrev-2700	67	4	airlines	airline	NOUN
inlawrev-2700	67	5	are	be	AUX
inlawrev-2700	67	6	american	american	ADJ
inlawrev-2700	67	7	,	,	PUNCT
inlawrev-2700	67	8	delta	delta	PROPN
inlawrev-2700	67	9	,	,	PUNCT
inlawrev-2700	67	10	eastern	eastern	ADJ
inlawrev-2700	67	11	,	,	PUNCT
inlawrev-2700	67	12	pan	pan	NOUN
inlawrev-2700	67	13	am	am	PROPN
inlawrev-2700	67	14	,	,	PUNCT
inlawrev-2700	67	15	twa	twa	PROPN
inlawrev-2700	67	16	and	and	CCONJ
inlawrev-2700	67	17	united	united	PROPN
inlawrev-2700	67	18	.	.	PUNCT
inlawrev-2700	68	1	i	i	PRON
inlawrev-2700	68	2	d.	d.	PROPN
inlawrev-2700	68	3	^^see	^^see	NUM
inlawrev-2700	68	4	frequent	frequent	ADJ
inlawrev-2700	68	5	-	-	PUNCT
inlawrev-2700	68	6	flier	flier	NOUN
inlawrev-2700	68	7	game	game	NOUN
inlawrev-2700	68	8	,	,	PUNCT
inlawrev-2700	68	9	supra	supra	PROPN
inlawrev-2700	68	10	note	note	NOUN
inlawrev-2700	68	11	8	8	NUM
inlawrev-2700	68	12	,	,	PUNCT
inlawrev-2700	68	13	at	at	ADP
inlawrev-2700	68	14	79	79	NUM
inlawrev-2700	68	15	.	.	PUNCT
inlawrev-2700	69	1	for	for	ADP
inlawrev-2700	69	2	example	example	NOUN
inlawrev-2700	69	3	,	,	PUNCT
inlawrev-2700	69	4	continental	continental	ADJ
inlawrev-2700	69	5	and	and	CCONJ
inlawrev-2700	69	6	northwest	northwest	PROPN
inlawrev-2700	69	7	airlines	airline	NOUN
inlawrev-2700	69	8	had	have	VERB
inlawrev-2700	69	9	to	to	PART
inlawrev-2700	69	10	continue	continue	VERB
inlawrev-2700	69	11	their	their	PRON
inlawrev-2700	69	12	frequent	frequent	ADJ
inlawrev-2700	69	13	flyer	flyer	NOUN
inlawrev-2700	69	14	programs	program	NOUN
inlawrev-2700	69	15	because	because	SCONJ
inlawrev-2700	69	16	of	of	ADP
inlawrev-2700	69	17	business	business	NOUN
inlawrev-2700	69	18	lost	lose	VERB
inlawrev-2700	69	19	when	when	SCONJ
inlawrev-2700	69	20	the	the	DET
inlawrev-2700	69	21	programs	program	NOUN
inlawrev-2700	69	22	were	be	AUX
inlawrev-2700	69	23	discontinued	discontinue	VERB
inlawrev-2700	69	24	.	.	PUNCT
inlawrev-2700	70	1	also	also	ADV
inlawrev-2700	70	2	,	,	PUNCT
inlawrev-2700	70	3	braniff	braniff	PROPN
inlawrev-2700	70	4	instigated	instigate	VERB
inlawrev-2700	70	5	the	the	DET
inlawrev-2700	70	6	first	first	ADJ
inlawrev-2700	70	7	promotion	promotion	NOUN
inlawrev-2700	70	8	that	that	PRON
inlawrev-2700	70	9	allowed	allow	VERB
inlawrev-2700	70	10	credit	credit	NOUN
inlawrev-2700	70	11	for	for	ADP
inlawrev-2700	70	12	miles	mile	NOUN
inlawrev-2700	70	13	flown	fly	VERB
inlawrev-2700	70	14	on	on	ADP
inlawrev-2700	70	15	competitor	competitor	NOUN
inlawrev-2700	70	16	's	's	PART
inlawrev-2700	70	17	airhnes	airhne	NOUN
inlawrev-2700	70	18	because	because	SCONJ
inlawrev-2700	70	19	of	of	ADP
inlawrev-2700	70	20	a	a	DET
inlawrev-2700	70	21	belief	belief	NOUN
inlawrev-2700	70	22	that	that	SCONJ
inlawrev-2700	70	23	the	the	DET
inlawrev-2700	70	24	major	major	ADJ
inlawrev-2700	70	25	impediment	impediment	NOUN
inlawrev-2700	70	26	to	to	ADP
inlawrev-2700	70	27	their	their	PRON
inlawrev-2700	70	28	success	success	NOUN
inlawrev-2700	70	29	in	in	ADP
inlawrev-2700	70	30	attracting	attract	VERB
inlawrev-2700	70	31	passengers	passenger	NOUN
inlawrev-2700	70	32	was	be	AUX
inlawrev-2700	70	33	american	american	PROPN
inlawrev-2700	70	34	's	's	PART
inlawrev-2700	70	35	aadvantage	aadvantage	NOUN
inlawrev-2700	70	36	program	program	NOUN
inlawrev-2700	70	37	.	.	PUNCT
inlawrev-2700	71	1	i	i	PRON
inlawrev-2700	71	2	d.	d.	PROPN
inlawrev-2700	71	3	^the	^the	DET
inlawrev-2700	71	4	six	six	NUM
inlawrev-2700	71	5	major	major	ADJ
inlawrev-2700	71	6	frequent	frequent	ADJ
inlawrev-2700	71	7	flyer	flyer	NOUN
inlawrev-2700	71	8	programs	program	NOUN
inlawrev-2700	71	9	are	be	AUX
inlawrev-2700	71	10	american	american	ADJ
inlawrev-2700	71	11	,	,	PUNCT
inlawrev-2700	71	12	delta	delta	PROPN
inlawrev-2700	71	13	,	,	PUNCT
inlawrev-2700	71	14	eastern	eastern	ADJ
inlawrev-2700	71	15	,	,	PUNCT
inlawrev-2700	71	16	pan	pan	NOUN
inlawrev-2700	71	17	am	am	PROPN
inlawrev-2700	71	18	,	,	PUNCT
inlawrev-2700	71	19	twa	twa	PROPN
inlawrev-2700	71	20	and	and	CCONJ
inlawrev-2700	71	21	united	united	PROPN
inlawrev-2700	71	22	.	.	PUNCT
inlawrev-2700	72	1	new	new	ADJ
inlawrev-2700	72	2	deals	deal	NOUN
inlawrev-2700	72	3	,	,	PUNCT
inlawrev-2700	72	4	supra	supra	PROPN
inlawrev-2700	72	5	note	note	NOUN
inlawrev-2700	72	6	5	5	NUM
inlawrev-2700	72	7	,	,	PUNCT
inlawrev-2700	72	8	at	at	ADP
inlawrev-2700	72	9	170	170	NUM
inlawrev-2700	72	10	-	-	SYM
inlawrev-2700	72	11	72	72	NUM
inlawrev-2700	72	12	.	.	PUNCT
inlawrev-2700	72	13	^'id	^'id	PROPN
inlawrev-2700	72	14	.	.	PUNCT
inlawrev-2700	73	1	at	at	ADP
inlawrev-2700	73	2	170	170	NUM
inlawrev-2700	73	3	.	.	PUNCT
inlawrev-2700	74	1	^richer	^richer	ADJ
inlawrev-2700	74	2	rewards	reward	NOUN
inlawrev-2700	74	3	,	,	PUNCT
inlawrev-2700	74	4	supra	supra	NOUN
inlawrev-2700	74	5	note	note	NOUN
inlawrev-2700	74	6	1	1	NUM
inlawrev-2700	74	7	,	,	PUNCT
inlawrev-2700	74	8	at	at	ADP
inlawrev-2700	74	9	89	89	NUM
inlawrev-2700	74	10	.	.	PUNCT
inlawrev-2700	74	11	^^new	^^new	ADJ
inlawrev-2700	74	12	deals	deal	NOUN
inlawrev-2700	74	13	,	,	PUNCT
inlawrev-2700	74	14	supra	supra	PROPN
inlawrev-2700	74	15	note	note	NOUN
inlawrev-2700	74	16	5	5	NUM
inlawrev-2700	74	17	,	,	PUNCT
inlawrev-2700	74	18	at	at	ADP
inlawrev-2700	74	19	161	161	NUM
inlawrev-2700	74	20	.	.	PUNCT
inlawrev-2700	75	1	some	some	DET
inlawrev-2700	75	2	strategies	strategy	NOUN
inlawrev-2700	75	3	can	can	AUX
inlawrev-2700	75	4	be	be	AUX
inlawrev-2700	75	5	used	use	VERB
inlawrev-2700	75	6	to	to	PART
inlawrev-2700	75	7	increase	increase	VERB
inlawrev-2700	75	8	the	the	DET
inlawrev-2700	75	9	available	available	ADJ
inlawrev-2700	75	10	bonus	bonus	NOUN
inlawrev-2700	75	11	mile	mile	NOUN
inlawrev-2700	75	12	points	point	NOUN
inlawrev-2700	75	13	.	.	PUNCT
inlawrev-2700	76	1	for	for	ADP
inlawrev-2700	76	2	example	example	NOUN
inlawrev-2700	76	3	,	,	PUNCT
inlawrev-2700	76	4	frequent	frequent	ADJ
inlawrev-2700	76	5	flyers	flyer	NOUN
inlawrev-2700	76	6	will	will	AUX
inlawrev-2700	76	7	turn	turn	VERB
inlawrev-2700	76	8	in	in	ADP
inlawrev-2700	76	9	a	a	DET
inlawrev-2700	76	10	rental	rental	ADJ
inlawrev-2700	76	11	automobile	automobile	NOUN
inlawrev-2700	76	12	and	and	CCONJ
inlawrev-2700	76	13	rent	rent	VERB
inlawrev-2700	76	14	a	a	DET
inlawrev-2700	76	15	different	different	ADJ
inlawrev-2700	76	16	one	one	NOUN
inlawrev-2700	76	17	daily	daily	NOUN
inlawrev-2700	76	18	or	or	CCONJ
inlawrev-2700	76	19	check	check	VERB
inlawrev-2700	76	20	into	into	ADP
inlawrev-2700	76	21	a	a	DET
inlawrev-2700	76	22	different	different	ADJ
inlawrev-2700	76	23	hotel	hotel	NOUN
inlawrev-2700	76	24	daily	daily	ADV
inlawrev-2700	76	25	because	because	SCONJ
inlawrev-2700	76	26	each	each	DET
inlawrev-2700	76	27	automobile	automobile	NOUN
inlawrev-2700	76	28	rental	rental	NOUN
inlawrev-2700	76	29	and	and	CCONJ
inlawrev-2700	76	30	hotel	hotel	NOUN
inlawrev-2700	76	31	room	room	NOUN
inlawrev-2700	76	32	rental	rental	NOUN
inlawrev-2700	76	33	earns	earn	VERB
inlawrev-2700	76	34	bonus	bonus	NOUN
inlawrev-2700	76	35	miles	mile	NOUN
inlawrev-2700	76	36	.	.	PUNCT
inlawrev-2700	77	1	i	i	PRON
inlawrev-2700	77	2	d.	d.	PROPN
inlawrev-2700	77	3	at	at	ADP
inlawrev-2700	77	4	165	165	NUM
inlawrev-2700	77	5	.	.	PUNCT
inlawrev-2700	77	6	^'id	^'id	PROPN
inlawrev-2700	77	7	.	.	PUNCT
inlawrev-2700	78	1	at	at	ADP
inlawrev-2700	78	2	161	161	NUM
inlawrev-2700	78	3	.	.	PUNCT
inlawrev-2700	78	4	^^united	^^united	PROPN
inlawrev-2700	78	5	airlines	airlines	PROPN
inlawrev-2700	78	6	,	,	PUNCT
inlawrev-2700	78	7	inc	inc	PROPN
inlawrev-2700	78	8	.	.	PROPN
inlawrev-2700	78	9	,	,	PUNCT
inlawrev-2700	78	10	mileage	mileage	NOUN
inlawrev-2700	78	11	plus	plus	CCONJ
inlawrev-2700	78	12	program	program	NOUN
inlawrev-2700	78	13	guide	guide	NOUN
inlawrev-2700	78	14	26	26	NUM
inlawrev-2700	78	15	(	(	PUNCT
inlawrev-2700	78	16	1987	1987	NUM
inlawrev-2700	78	17	)	)	PUNCT
inlawrev-2700	78	18	.	.	PUNCT
inlawrev-2700	79	1	2*midway	2*midway	PROPN
inlawrev-2700	79	2	airlines	airlines	PROPN
inlawrev-2700	79	3	,	,	PUNCT
inlawrev-2700	79	4	inc	inc	PROPN
inlawrev-2700	79	5	.	.	PROPN
inlawrev-2700	79	6	,	,	PUNCT
inlawrev-2700	79	7	flyers	flyer	VERB
inlawrev-2700	79	8	first	first	ADJ
inlawrev-2700	79	9	program	program	NOUN
inlawrev-2700	79	10	(	(	PUNCT
inlawrev-2700	79	11	1986	1986	NUM
inlawrev-2700	79	12	)	)	PUNCT
inlawrev-2700	79	13	.	.	PUNCT
inlawrev-2700	80	1	826	826	NUM
inlawrev-2700	80	2	indiana	indiana	PROPN
inlawrev-2700	80	3	la	la	PROPN
inlawrev-2700	80	4	w	w	PROPN
inlawrev-2700	80	5	review	review	PROPN
inlawrev-2700	80	6	[	[	X
inlawrev-2700	80	7	vol	vol	NOUN
inlawrev-2700	80	8	.	.	PUNCT
inlawrev-2700	80	9	20:823	20:823	NUM
inlawrev-2700	80	10	cause	cause	NOUN
inlawrev-2700	80	11	of	of	ADP
inlawrev-2700	80	12	its	its	PRON
inlawrev-2700	80	13	computerized	computerized	ADJ
inlawrev-2700	80	14	mileage	mileage	NOUN
inlawrev-2700	80	15	log.^^	log.^^	PROPN
inlawrev-2700	80	16	united	united	PROPN
inlawrev-2700	80	17	airlines	airlines	PROPN
inlawrev-2700	80	18	issues	issue	VERB
inlawrev-2700	80	19	a	a	DET
inlawrev-2700	80	20	mileage	mileage	NOUN
inlawrev-2700	80	21	plus	plus	CCONJ
inlawrev-2700	80	22	card	card	NOUN
inlawrev-2700	80	23	that	that	PRON
inlawrev-2700	80	24	is	be	AUX
inlawrev-2700	80	25	used	use	VERB
inlawrev-2700	80	26	like	like	ADP
inlawrev-2700	80	27	a	a	DET
inlawrev-2700	80	28	credit	credit	NOUN
inlawrev-2700	80	29	card	card	NOUN
inlawrev-2700	80	30	to	to	PART
inlawrev-2700	80	31	ensure	ensure	VERB
inlawrev-2700	80	32	that	that	SCONJ
inlawrev-2700	80	33	the	the	DET
inlawrev-2700	80	34	traveler	traveler	NOUN
inlawrev-2700	80	35	is	be	AUX
inlawrev-2700	80	36	credited	credit	VERB
inlawrev-2700	80	37	with	with	ADP
inlawrev-2700	80	38	the	the	DET
inlawrev-2700	80	39	accrued	accrue	VERB
inlawrev-2700	80	40	mileage	mileage	NOUN
inlawrev-2700	80	41	.	.	PUNCT
inlawrev-2700	80	42	^^	^^	PUNCT
inlawrev-2700	81	1	trans	trans	PROPN
inlawrev-2700	81	2	world	world	PROPN
inlawrev-2700	81	3	airlines	airlines	PROPN
inlawrev-2700	81	4	'	'	PART
inlawrev-2700	81	5	sticker	sticker	NOUN
inlawrev-2700	81	6	system	system	NOUN
inlawrev-2700	81	7	requires	require	VERB
inlawrev-2700	81	8	that	that	SCONJ
inlawrev-2700	81	9	the	the	DET
inlawrev-2700	81	10	traveler	traveler	NOUN
inlawrev-2700	81	11	attach	attach	VERB
inlawrev-2700	81	12	a	a	DET
inlawrev-2700	81	13	sticker	sticker	NOUN
inlawrev-2700	81	14	to	to	ADP
inlawrev-2700	81	15	the	the	DET
inlawrev-2700	81	16	ticket	ticket	NOUN
inlawrev-2700	81	17	stub	stub	NOUN
inlawrev-2700	81	18	and	and	CCONJ
inlawrev-2700	81	19	redeem	redeem	VERB
inlawrev-2700	81	20	the	the	DET
inlawrev-2700	81	21	stub	stub	NOUN
inlawrev-2700	81	22	for	for	ADP
inlawrev-2700	81	23	mileage	mileage	NOUN
inlawrev-2700	81	24	credit.^	credit.^	NOUN
inlawrev-2700	81	25	'	'	PUNCT
inlawrev-2700	81	26	midway	midway	NOUN
inlawrev-2700	81	27	does	do	AUX
inlawrev-2700	81	28	not	not	PART
inlawrev-2700	81	29	compute	compute	VERB
inlawrev-2700	81	30	the	the	DET
inlawrev-2700	81	31	traveler	traveler	NOUN
inlawrev-2700	81	32	's	's	PART
inlawrev-2700	81	33	accrued	accrue	VERB
inlawrev-2700	81	34	mileage	mileage	NOUN
inlawrev-2700	81	35	;	;	PUNCT
inlawrev-2700	81	36	instead	instead	ADV
inlawrev-2700	81	37	,	,	PUNCT
inlawrev-2700	81	38	each	each	DET
inlawrev-2700	81	39	round	round	ADJ
inlawrev-2700	81	40	trip	trip	NOUN
inlawrev-2700	81	41	is	be	AUX
inlawrev-2700	81	42	one	one	NUM
inlawrev-2700	81	43	credit	credit	NOUN
inlawrev-2700	81	44	,	,	PUNCT
inlawrev-2700	81	45	and	and	CCONJ
inlawrev-2700	81	46	a	a	DET
inlawrev-2700	81	47	bonus	bonus	NOUN
inlawrev-2700	81	48	is	be	AUX
inlawrev-2700	81	49	awarded	award	VERB
inlawrev-2700	81	50	on	on	ADP
inlawrev-2700	81	51	the	the	DET
inlawrev-2700	81	52	basis	basis	NOUN
inlawrev-2700	81	53	of	of	ADP
inlawrev-2700	81	54	round	round	ADJ
inlawrev-2700	81	55	trips	trip	NOUN
inlawrev-2700	81	56	flown	fly	VERB
inlawrev-2700	81	57	.	.	PUNCT
inlawrev-2700	81	58	^^	^^	PUNCT
inlawrev-2700	82	1	these	these	DET
inlawrev-2700	82	2	programs	program	NOUN
inlawrev-2700	82	3	are	be	AUX
inlawrev-2700	82	4	subject	subject	ADJ
inlawrev-2700	82	5	to	to	ADP
inlawrev-2700	82	6	some	some	DET
inlawrev-2700	82	7	limitations	limitation	NOUN
inlawrev-2700	82	8	.	.	PUNCT
inlawrev-2700	83	1	pan	pan	PROPN
inlawrev-2700	83	2	american	american	PROPN
inlawrev-2700	83	3	offers	offer	VERB
inlawrev-2700	83	4	the	the	DET
inlawrev-2700	83	5	most	most	ADV
inlawrev-2700	83	6	varied	varied	ADJ
inlawrev-2700	83	7	program	program	NOUN
inlawrev-2700	83	8	because	because	SCONJ
inlawrev-2700	83	9	of	of	ADP
inlawrev-2700	83	10	the	the	DET
inlawrev-2700	83	11	availability	availability	NOUN
inlawrev-2700	83	12	of	of	ADP
inlawrev-2700	83	13	scheduled	schedule	VERB
inlawrev-2700	83	14	flights	flight	NOUN
inlawrev-2700	83	15	to	to	ADP
inlawrev-2700	83	16	exotic	exotic	ADJ
inlawrev-2700	83	17	destinations	destination	NOUN
inlawrev-2700	83	18	;	;	PUNCT
inlawrev-2700	83	19	however	however	ADV
inlawrev-2700	83	20	,	,	PUNCT
inlawrev-2700	83	21	its	its	PRON
inlawrev-2700	83	22	program	program	NOUN
inlawrev-2700	83	23	costs	cost	VERB
inlawrev-2700	83	24	twenty	twenty	NUM
inlawrev-2700	83	25	-	-	PUNCT
inlawrev-2700	83	26	five	five	NUM
inlawrev-2700	83	27	dollars	dollar	NOUN
inlawrev-2700	83	28	to	to	PART
inlawrev-2700	83	29	join	join	VERB
inlawrev-2700	83	30	.	.	PUNCT
inlawrev-2700	84	1	33	33	NUM
inlawrev-2700	84	2	american	american	PROPN
inlawrev-2700	84	3	's	's	PART
inlawrev-2700	84	4	aadvantage	aadvantage	NOUN
inlawrev-2700	84	5	program	program	NOUN
inlawrev-2700	84	6	offers	offer	VERB
inlawrev-2700	84	7	a	a	DET
inlawrev-2700	84	8	variety	variety	NOUN
inlawrev-2700	84	9	of	of	ADP
inlawrev-2700	84	10	prizes	prize	NOUN
inlawrev-2700	84	11	but	but	CCONJ
inlawrev-2700	84	12	limits	limit	VERB
inlawrev-2700	84	13	the	the	DET
inlawrev-2700	84	14	availability	availability	NOUN
inlawrev-2700	84	15	of	of	ADP
inlawrev-2700	84	16	free	free	ADJ
inlawrev-2700	84	17	travel	travel	NOUN
inlawrev-2700	84	18	to	to	ADP
inlawrev-2700	84	19	certain	certain	ADJ
inlawrev-2700	84	20	locations	location	NOUN
inlawrev-2700	84	21	,	,	PUNCT
inlawrev-2700	84	22	particularly	particularly	ADV
inlawrev-2700	84	23	during	during	ADP
inlawrev-2700	84	24	the	the	DET
inlawrev-2700	84	25	christmas	christmas	PROPN
inlawrev-2700	84	26	holidays	holiday	NOUN
inlawrev-2700	84	27	.	.	PUNCT
inlawrev-2700	84	28	^^	^^	PUNCT
inlawrev-2700	84	29	midway	midway	PROPN
inlawrev-2700	84	30	's	's	PART
inlawrev-2700	84	31	literature	literature	NOUN
inlawrev-2700	84	32	states	state	NOUN
inlawrev-2700	84	33	that	that	SCONJ
inlawrev-2700	84	34	rewards	reward	NOUN
inlawrev-2700	84	35	are	be	AUX
inlawrev-2700	84	36	subject	subject	ADJ
inlawrev-2700	84	37	to	to	ADP
inlawrev-2700	84	38	change	change	NOUN
inlawrev-2700	84	39	without	without	ADP
inlawrev-2700	84	40	notice	notice	NOUN
inlawrev-2700	84	41	.	.	PUNCT
inlawrev-2700	84	42	^^	^^	PUNCT
inlawrev-2700	85	1	united	united	PROPN
inlawrev-2700	85	2	's	's	PART
inlawrev-2700	85	3	cruise	cruise	NOUN
inlawrev-2700	85	4	awards	award	NOUN
inlawrev-2700	85	5	are	be	AUX
inlawrev-2700	85	6	subject	subject	ADJ
inlawrev-2700	85	7	to	to	ADP
inlawrev-2700	85	8	availability	availability	NOUN
inlawrev-2700	85	9	and	and	CCONJ
inlawrev-2700	85	10	may	may	AUX
inlawrev-2700	85	11	not	not	PART
inlawrev-2700	85	12	be	be	AUX
inlawrev-2700	85	13	booked	book	VERB
inlawrev-2700	85	14	until	until	ADP
inlawrev-2700	85	15	ninety	ninety	NUM
inlawrev-2700	85	16	days	day	NOUN
inlawrev-2700	85	17	prior	prior	ADV
inlawrev-2700	85	18	to	to	ADP
inlawrev-2700	85	19	departure	departure	NOUN
inlawrev-2700	85	20	.	.	PUNCT
inlawrev-2700	86	1	^^	^^	PUNCT
inlawrev-2700	86	2	despite	despite	SCONJ
inlawrev-2700	86	3	these	these	DET
inlawrev-2700	86	4	restrictions	restriction	NOUN
inlawrev-2700	86	5	,	,	PUNCT
inlawrev-2700	86	6	airhnes	airhne	NOUN
inlawrev-2700	86	7	attribute	attribute	VERB
inlawrev-2700	86	8	sudden	sudden	ADJ
inlawrev-2700	86	9	business	business	NOUN
inlawrev-2700	86	10	increases	increase	NOUN
inlawrev-2700	86	11	of	of	ADP
inlawrev-2700	86	12	twenty	twenty	NUM
inlawrev-2700	86	13	to	to	PART
inlawrev-2700	86	14	thirty	thirty	NUM
inlawrev-2700	86	15	percent	percent	NOUN
inlawrev-2700	86	16	to	to	ADP
inlawrev-2700	86	17	the	the	DET
inlawrev-2700	86	18	programs	program	NOUN
inlawrev-2700	86	19	,	,	PUNCT
inlawrev-2700	86	20	^'^	^'^	PUNCT
inlawrev-2700	86	21	which	which	PRON
inlawrev-2700	86	22	indicates	indicate	VERB
inlawrev-2700	86	23	a	a	DET
inlawrev-2700	86	24	strong	strong	ADJ
inlawrev-2700	86	25	consumer	consumer	NOUN
inlawrev-2700	86	26	demand	demand	NOUN
inlawrev-2700	86	27	for	for	ADP
inlawrev-2700	86	28	continuation	continuation	NOUN
inlawrev-2700	86	29	of	of	ADP
inlawrev-2700	86	30	frequent	frequent	ADJ
inlawrev-2700	86	31	flyer	flyer	NOUN
inlawrev-2700	86	32	bonus	bonus	NOUN
inlawrev-2700	86	33	programs	program	NOUN
inlawrev-2700	86	34	.	.	PUNCT
inlawrev-2700	87	1	in	in	ADP
inlawrev-2700	87	2	addition	addition	NOUN
inlawrev-2700	87	3	to	to	ADP
inlawrev-2700	87	4	the	the	DET
inlawrev-2700	87	5	economic	economic	ADJ
inlawrev-2700	87	6	inducement	inducement	NOUN
inlawrev-2700	87	7	of	of	ADP
inlawrev-2700	87	8	free	free	ADJ
inlawrev-2700	87	9	flights	flight	NOUN
inlawrev-2700	87	10	,	,	PUNCT
inlawrev-2700	87	11	another	another	DET
inlawrev-2700	87	12	reason	reason	NOUN
inlawrev-2700	87	13	for	for	ADP
inlawrev-2700	87	14	the	the	DET
inlawrev-2700	87	15	increasing	increase	VERB
inlawrev-2700	87	16	popularity	popularity	NOUN
inlawrev-2700	87	17	of	of	ADP
inlawrev-2700	87	18	the	the	DET
inlawrev-2700	87	19	bonuses	bonus	NOUN
inlawrev-2700	87	20	is	be	AUX
inlawrev-2700	87	21	their	their	PRON
inlawrev-2700	87	22	marketability	marketability	NOUN
inlawrev-2700	87	23	.	.	PUNCT
inlawrev-2700	87	24	^^	^^	PUNCT
inlawrev-2700	87	25	for	for	ADP
inlawrev-2700	87	26	those	those	DET
inlawrev-2700	87	27	travelers	traveler	NOUN
inlawrev-2700	87	28	who	who	PRON
inlawrev-2700	87	29	would	would	AUX
inlawrev-2700	87	30	prefer	prefer	VERB
inlawrev-2700	87	31	cash	cash	NOUN
inlawrev-2700	87	32	to	to	ADP
inlawrev-2700	87	33	a	a	DET
inlawrev-2700	87	34	free	free	ADJ
inlawrev-2700	87	35	trip,^^	trip,^^	NOUN
inlawrev-2700	87	36	forty	forty	NUM
inlawrev-2700	87	37	-	-	PUNCT
inlawrev-2700	87	38	four	four	NUM
inlawrev-2700	87	39	independent	independent	ADJ
inlawrev-2700	87	40	ticket	ticket	NOUN
inlawrev-2700	87	41	brokers	broker	NOUN
inlawrev-2700	87	42	buy	buy	VERB
inlawrev-2700	87	43	and	and	CCONJ
inlawrev-2700	87	44	resell	resell	VERB
inlawrev-2700	87	45	the	the	DET
inlawrev-2700	87	46	free	free	ADJ
inlawrev-2700	87	47	travel	travel	NOUN
inlawrev-2700	87	48	coupons	coupon	NOUN
inlawrev-2700	87	49	issued	issue	VERB
inlawrev-2700	87	50	by	by	ADP
inlawrev-2700	87	51	the	the	DET
inlawrev-2700	87	52	airlines	airline	NOUN
inlawrev-2700	87	53	to	to	ADP
inlawrev-2700	87	54	a	a	DET
inlawrev-2700	87	55	frequent	frequent	ADJ
inlawrev-2700	87	56	flyer	flyer	NOUN
inlawrev-2700	87	57	bonus	bonus	NOUN
inlawrev-2700	87	58	winner.^^	winner.^^	PUNCT
inlawrev-2700	87	59	a	a	DET
inlawrev-2700	87	60	$	$	SYM
inlawrev-2700	87	61	1,900	1,900	NUM
inlawrev-2700	87	62	new	new	ADJ
inlawrev-2700	87	63	york^^see	york^^see	ADJ
inlawrev-2700	87	64	new	new	ADJ
inlawrev-2700	87	65	deals	deal	NOUN
inlawrev-2700	87	66	y	y	PROPN
inlawrev-2700	87	67	supra	supra	PROPN
inlawrev-2700	87	68	note	note	PROPN
inlawrev-2700	87	69	5	5	NUM
inlawrev-2700	87	70	,	,	PUNCT
inlawrev-2700	87	71	at	at	ADP
inlawrev-2700	87	72	170	170	NUM
inlawrev-2700	87	73	-	-	SYM
inlawrev-2700	87	74	72	72	NUM
inlawrev-2700	87	75	.	.	PUNCT
inlawrev-2700	88	1	^"united	^"united	PROPN
inlawrev-2700	88	2	airlines	airlines	PROPN
inlawrev-2700	88	3	,	,	PUNCT
inlawrev-2700	88	4	inc	inc	PROPN
inlawrev-2700	88	5	.	.	PROPN
inlawrev-2700	88	6	,	,	PUNCT
inlawrev-2700	88	7	mileage	mileage	NOUN
inlawrev-2700	88	8	plus	plus	CCONJ
inlawrev-2700	88	9	program	program	NOUN
inlawrev-2700	88	10	guide	guide	NOUN
inlawrev-2700	88	11	3	3	NUM
inlawrev-2700	88	12	(	(	PUNCT
inlawrev-2700	88	13	1987	1987	NUM
inlawrev-2700	88	14	)	)	PUNCT
inlawrev-2700	88	15	.	.	PUNCT
inlawrev-2700	89	1	^'trans	^'trans	PUNCT
inlawrev-2700	89	2	world	world	PROPN
inlawrev-2700	89	3	airlines	airlines	PROPN
inlawrev-2700	89	4	,	,	PUNCT
inlawrev-2700	89	5	inc	inc	PROPN
inlawrev-2700	89	6	.	.	PROPN
inlawrev-2700	89	7	,	,	PUNCT
inlawrev-2700	89	8	frequent	frequent	ADJ
inlawrev-2700	89	9	flight	flight	NOUN
inlawrev-2700	89	10	bonus	bonus	NOUN
inlawrev-2700	89	11	membership	membership	NOUN
inlawrev-2700	89	12	material	material	NOUN
inlawrev-2700	89	13	(	(	PUNCT
inlawrev-2700	89	14	1985	1985	NUM
inlawrev-2700	89	15	)	)	PUNCT
inlawrev-2700	89	16	.	.	PUNCT
inlawrev-2700	90	1	^^midway	^^midway	PROPN
inlawrev-2700	90	2	airlines	airlines	PROPN
inlawrev-2700	90	3	,	,	PUNCT
inlawrev-2700	90	4	inc	inc	PROPN
inlawrev-2700	90	5	.	.	PROPN
inlawrev-2700	90	6	,	,	PUNCT
inlawrev-2700	90	7	flyers	flyer	VERB
inlawrev-2700	90	8	first	first	ADJ
inlawrev-2700	90	9	program	program	NOUN
inlawrev-2700	90	10	(	(	PUNCT
inlawrev-2700	90	11	1986	1986	NUM
inlawrev-2700	90	12	)	)	PUNCT
inlawrev-2700	90	13	.	.	PUNCT
inlawrev-2700	91	1	"	"	PUNCT
inlawrev-2700	91	2	new	new	ADJ
inlawrev-2700	91	3	deals	deal	NOUN
inlawrev-2700	91	4	,	,	PUNCT
inlawrev-2700	91	5	supra	supra	PROPN
inlawrev-2700	91	6	note	note	NOUN
inlawrev-2700	91	7	5	5	NUM
inlawrev-2700	91	8	,	,	PUNCT
inlawrev-2700	91	9	at	at	ADP
inlawrev-2700	91	10	170	170	NUM
inlawrev-2700	91	11	.	.	PUNCT
inlawrev-2700	92	1	3"american	3"american	NUM
inlawrev-2700	92	2	airlines	airlines	PROPN
inlawrev-2700	92	3	,	,	PUNCT
inlawrev-2700	92	4	inc	inc	PROPN
inlawrev-2700	92	5	.	.	PROPN
inlawrev-2700	92	6	,	,	PUNCT
inlawrev-2700	92	7	aadvantage	aadvantage	NOUN
inlawrev-2700	92	8	program	program	NOUN
inlawrev-2700	92	9	,	,	PUNCT
inlawrev-2700	92	10	(	(	PUNCT
inlawrev-2700	92	11	1987	1987	NUM
inlawrev-2700	92	12	)	)	PUNCT
inlawrev-2700	92	13	.	.	PUNCT
inlawrev-2700	93	1	"	"	PUNCT
inlawrev-2700	93	2	midway	midway	PROPN
inlawrev-2700	93	3	airlines	airlines	PROPN
inlawrev-2700	93	4	,	,	PUNCT
inlawrev-2700	93	5	inc	inc	PROPN
inlawrev-2700	93	6	.	.	PROPN
inlawrev-2700	93	7	,	,	PUNCT
inlawrev-2700	93	8	flyers	flyer	VERB
inlawrev-2700	93	9	first	first	ADJ
inlawrev-2700	93	10	program	program	NOUN
inlawrev-2700	93	11	(	(	PUNCT
inlawrev-2700	93	12	1986	1986	NUM
inlawrev-2700	93	13	)	)	PUNCT
inlawrev-2700	93	14	.	.	PUNCT
inlawrev-2700	94	1	^^united	^^united	PROPN
inlawrev-2700	94	2	airlines	airlines	PROPN
inlawrev-2700	94	3	,	,	PUNCT
inlawrev-2700	94	4	inc	inc	PROPN
inlawrev-2700	94	5	.	.	PROPN
inlawrev-2700	94	6	,	,	PUNCT
inlawrev-2700	94	7	mileage	mileage	NOUN
inlawrev-2700	94	8	plus	plus	CCONJ
inlawrev-2700	94	9	program	program	NOUN
inlawrev-2700	94	10	guide	guide	NOUN
inlawrev-2700	94	11	26	26	NUM
inlawrev-2700	94	12	(	(	PUNCT
inlawrev-2700	94	13	1987	1987	NUM
inlawrev-2700	94	14	)	)	PUNCT
inlawrev-2700	94	15	.	.	PUNCT
inlawrev-2700	95	1	^^frequent	^^frequent	NOUN
inlawrev-2700	95	2	-	-	PUNCT
inlawrev-2700	95	3	flier	flier	NOUN
inlawrev-2700	95	4	game	game	NOUN
inlawrev-2700	95	5	,	,	PUNCT
inlawrev-2700	95	6	supra	supra	PROPN
inlawrev-2700	95	7	note	note	PROPN
inlawrev-2700	95	8	8	8	NUM
inlawrev-2700	95	9	,	,	PUNCT
inlawrev-2700	95	10	at	at	ADP
inlawrev-2700	95	11	74	74	NUM
inlawrev-2700	95	12	.	.	PUNCT
inlawrev-2700	96	1	but	but	CCONJ
inlawrev-2700	96	2	see	see	VERB
inlawrev-2700	96	3	dahl	dahl	NOUN
inlawrev-2700	96	4	,	,	PUNCT
inlawrev-2700	96	5	frequently	frequently	ADV
inlawrev-2700	96	6	frustrated	frustrate	VERB
inlawrev-2700	96	7	:	:	PUNCT
inlawrev-2700	96	8	travelers	traveler	NOUN
inlawrev-2700	96	9	find	find	VERB
inlawrev-2700	96	10	frequent	frequent	ADJ
inlawrev-2700	96	11	-	-	PUNCT
inlawrev-2700	96	12	flier	flier	NOUN
inlawrev-2700	96	13	plans	plan	VERB
inlawrev-2700	96	14	less	less	ADV
inlawrev-2700	96	15	rewarding	rewarding	ADJ
inlawrev-2700	96	16	,	,	PUNCT
inlawrev-2700	96	17	wall	wall	PROPN
inlawrev-2700	96	18	st	st	PROPN
inlawrev-2700	96	19	.	.	PROPN
inlawrev-2700	96	20	j.	j.	PROPN
inlawrev-2700	96	21	,	,	PUNCT
inlawrev-2700	96	22	july	july	PROPN
inlawrev-2700	96	23	15	15	NUM
inlawrev-2700	96	24	,	,	PUNCT
inlawrev-2700	96	25	1987	1987	NUM
inlawrev-2700	96	26	,	,	PUNCT
inlawrev-2700	96	27	at	at	ADP
inlawrev-2700	96	28	29	29	NUM
inlawrev-2700	96	29	,	,	PUNCT
inlawrev-2700	96	30	col	col	PROPN
inlawrev-2700	96	31	.	.	PROPN
inlawrev-2700	96	32	3	3	NUM
inlawrev-2700	96	33	.	.	PUNCT
inlawrev-2700	96	34	recent	recent	ADJ
inlawrev-2700	96	35	restrictions	restriction	NOUN
inlawrev-2700	96	36	imposed	impose	VERB
inlawrev-2700	96	37	on	on	ADP
inlawrev-2700	96	38	awards	award	NOUN
inlawrev-2700	96	39	by	by	ADP
inlawrev-2700	96	40	the	the	DET
inlawrev-2700	96	41	airlines	airline	NOUN
inlawrev-2700	96	42	,	,	PUNCT
inlawrev-2700	96	43	including	include	VERB
inlawrev-2700	96	44	blackout	blackout	NOUN
inlawrev-2700	96	45	days	day	NOUN
inlawrev-2700	96	46	and	and	CCONJ
inlawrev-2700	96	47	limiting	limit	VERB
inlawrev-2700	96	48	available	available	ADJ
inlawrev-2700	96	49	number	number	NOUN
inlawrev-2700	96	50	of	of	ADP
inlawrev-2700	96	51	sets	set	NOUN
inlawrev-2700	96	52	per	per	ADP
inlawrev-2700	96	53	flight	flight	NOUN
inlawrev-2700	96	54	for	for	ADP
inlawrev-2700	96	55	award	award	NOUN
inlawrev-2700	96	56	winners	winner	NOUN
inlawrev-2700	96	57	,	,	PUNCT
inlawrev-2700	96	58	may	may	AUX
inlawrev-2700	96	59	make	make	VERB
inlawrev-2700	96	60	the	the	DET
inlawrev-2700	96	61	awards	award	NOUN
inlawrev-2700	96	62	less	less	ADV
inlawrev-2700	96	63	valuable	valuable	ADJ
inlawrev-2700	96	64	.	.	PUNCT
inlawrev-2700	97	1	i	i	PRON
inlawrev-2700	97	2	d.	d.	PROPN
inlawrev-2700	97	3	^^see	^^see	PROPN
inlawrev-2700	97	4	,	,	PUNCT
inlawrev-2700	97	5	e.g	e.g	PROPN
inlawrev-2700	97	6	..	..	PROPN
inlawrev-2700	97	7	toy	toy	NOUN
inlawrev-2700	97	8	,	,	PUNCT
inlawrev-2700	97	9	a	a	DET
inlawrev-2700	97	10	storm	storm	NOUN
inlawrev-2700	97	11	warning	warn	VERB
inlawrev-2700	97	12	for	for	ADP
inlawrev-2700	97	13	frequent	frequent	ADJ
inlawrev-2700	97	14	fliers	flier	NOUN
inlawrev-2700	97	15	,	,	PUNCT
inlawrev-2700	97	16	bus	bus	NOUN
inlawrev-2700	97	17	.	.	PUNCT
inlawrev-2700	98	1	wk	wk	INTJ
inlawrev-2700	98	2	.	.	PROPN
inlawrev-2700	98	3	,	,	PUNCT
inlawrev-2700	98	4	nov	nov	PROPN
inlawrev-2700	98	5	.	.	PROPN
inlawrev-2700	98	6	10	10	NUM
inlawrev-2700	98	7	,	,	PUNCT
inlawrev-2700	98	8	1986	1986	NUM
inlawrev-2700	98	9	,	,	PUNCT
inlawrev-2700	98	10	at	at	ADP
inlawrev-2700	98	11	88	88	NUM
inlawrev-2700	98	12	[	[	NOUN
inlawrev-2700	98	13	hereinafter	hereinafter	NOUN
inlawrev-2700	98	14	toy	toy	NOUN
inlawrev-2700	98	15	]	]	X
inlawrev-2700	98	16	;	;	PUNCT
inlawrev-2700	98	17	mcgrath	mcgrath	PROPN
inlawrev-2700	98	18	,	,	PUNCT
inlawrev-2700	98	19	the	the	DET
inlawrev-2700	98	20	frequent	frequent	ADJ
inlawrev-2700	98	21	flier	flier	NOUN
inlawrev-2700	98	22	coupon	coupon	NOUN
inlawrev-2700	98	23	market	market	NOUN
inlawrev-2700	98	24	,	,	PUNCT
inlawrev-2700	98	25	u.s	u.s	PROPN
inlawrev-2700	98	26	.	.	PROPN
inlawrev-2700	98	27	new^s	new^s	PROPN
inlawrev-2700	98	28	and	and	CCONJ
inlawrev-2700	98	29	world	world	PROPN
inlawrev-2700	98	30	report	report	NOUN
inlawrev-2700	98	31	,	,	PUNCT
inlawrev-2700	98	32	may	may	AUX
inlawrev-2700	98	33	19	19	NUM
inlawrev-2700	98	34	,	,	PUNCT
inlawrev-2700	98	35	1986	1986	NUM
inlawrev-2700	98	36	,	,	PUNCT
inlawrev-2700	98	37	at	at	ADP
inlawrev-2700	98	38	73	73	NUM
inlawrev-2700	98	39	[	[	NOUN
inlawrev-2700	98	40	hereinafter	hereinafter	NOUN
inlawrev-2700	98	41	mcgrath	mcgrath	PROPN
inlawrev-2700	98	42	]	]	X
inlawrev-2700	98	43	;	;	PUNCT
inlawrev-2700	98	44	frequent	frequent	ADJ
inlawrev-2700	98	45	flyer	flyer	NOUN
inlawrev-2700	98	46	programs	program	NOUN
inlawrev-2700	98	47	:	:	PUNCT
inlawrev-2700	98	48	who	who	PRON
inlawrev-2700	98	49	should	should	AUX
inlawrev-2700	98	50	reap	reap	VERB
inlawrev-2700	98	51	benefits	benefit	NOUN
inlawrev-2700	98	52	?	?	PUNCT
inlawrev-2700	99	1	dun	dun	PROPN
inlawrev-2700	99	2	's	's	PART
inlawrev-2700	99	3	bus	bus	NOUN
inlawrev-2700	99	4	.	.	PUNCT
inlawrev-2700	100	1	month	month	NOUN
inlawrev-2700	100	2	,	,	PUNCT
inlawrev-2700	100	3	apr	apr	PROPN
inlawrev-2700	100	4	.	.	PROPN
inlawrev-2700	100	5	1986	1986	NUM
inlawrev-2700	100	6	,	,	PUNCT
inlawrev-2700	100	7	at	at	ADP
inlawrev-2700	100	8	77	77	NUM
inlawrev-2700	100	9	[	[	NOUN
inlawrev-2700	100	10	hereinafter	hereinafter	NOUN
inlawrev-2700	100	11	who	who	PRON
inlawrev-2700	100	12	?	?	PUNCT
inlawrev-2700	101	1	]	]	X
inlawrev-2700	101	2	;	;	PUNCT
inlawrev-2700	101	3	richer	rich	ADJ
inlawrev-2700	101	4	rewards	reward	NOUN
inlawrev-2700	101	5	,	,	PUNCT
inlawrev-2700	101	6	supra	supra	NOUN
inlawrev-2700	101	7	note	note	NOUN
inlawrev-2700	101	8	1	1	NUM
inlawrev-2700	101	9	,	,	PUNCT
inlawrev-2700	101	10	at	at	ADP
inlawrev-2700	101	11	92	92	NUM
inlawrev-2700	101	12	;	;	PUNCT
inlawrev-2700	101	13	sherman	sherman	PROPN
inlawrev-2700	101	14	,	,	PUNCT
inlawrev-2700	101	15	supra	supra	PROPN
inlawrev-2700	101	16	note	note	PROPN
inlawrev-2700	101	17	1	1	NUM
inlawrev-2700	101	18	,	,	PUNCT
inlawrev-2700	101	19	at	at	ADP
inlawrev-2700	101	20	106	106	NUM
inlawrev-2700	101	21	.	.	PUNCT
inlawrev-2700	101	22	''	''	PUNCT
inlawrev-2700	102	1	mcgrath	mcgrath	PROPN
inlawrev-2700	102	2	,	,	PUNCT
inlawrev-2700	102	3	supra	supra	PROPN
inlawrev-2700	102	4	note	note	PROPN
inlawrev-2700	102	5	38	38	NUM
inlawrev-2700	102	6	,	,	PUNCT
inlawrev-2700	102	7	at	at	ADP
inlawrev-2700	102	8	73	73	NUM
inlawrev-2700	102	9	;	;	PUNCT
inlawrev-2700	102	10	sherman	sherman	PROPN
inlawrev-2700	102	11	,	,	PUNCT
inlawrev-2700	102	12	supra	supra	PROPN
inlawrev-2700	102	13	note	note	PROPN
inlawrev-2700	102	14	1	1	NUM
inlawrev-2700	102	15	,	,	PUNCT
inlawrev-2700	102	16	at	at	ADP
inlawrev-2700	102	17	106	106	NUM
inlawrev-2700	102	18	.	.	PUNCT
inlawrev-2700	103	1	a	a	DET
inlawrev-2700	103	2	travel	travel	NOUN
inlawrev-2700	103	3	agent	agent	NOUN
inlawrev-2700	103	4	states	state	NOUN
inlawrev-2700	103	5	,	,	PUNCT
inlawrev-2700	103	6	"	"	PUNCT
inlawrev-2700	103	7	many	many	ADJ
inlawrev-2700	103	8	of	of	ADP
inlawrev-2700	103	9	our	our	PRON
inlawrev-2700	103	10	customers	customer	NOUN
inlawrev-2700	103	11	tell	tell	VERB
inlawrev-2700	103	12	us	we	PRON
inlawrev-2700	103	13	the	the	DET
inlawrev-2700	103	14	last	last	ADJ
inlawrev-2700	103	15	thing	thing	NOUN
inlawrev-2700	103	16	they	they	PRON
inlawrev-2700	103	17	want	want	VERB
inlawrev-2700	103	18	is	be	AUX
inlawrev-2700	103	19	more	more	ADV
inlawrev-2700	103	20	flying	fly	VERB
inlawrev-2700	103	21	.	.	PUNCT
inlawrev-2700	103	22	"	"	PUNCT
inlawrev-2700	104	1	i	i	PRON
inlawrev-2700	104	2	d.	d.	PROPN
inlawrev-2700	104	3	^	^	SYM
inlawrev-2700	104	4	°	°	ADP
inlawrev-2700	104	5	toy	toy	NOUN
inlawrev-2700	104	6	,	,	PUNCT
inlawrev-2700	104	7	supra	supra	PROPN
inlawrev-2700	104	8	note	note	NOUN
inlawrev-2700	104	9	38	38	NUM
inlawrev-2700	104	10	,	,	PUNCT
inlawrev-2700	104	11	at	at	ADP
inlawrev-2700	104	12	88	88	NUM
inlawrev-2700	104	13	.	.	PUNCT
inlawrev-2700	104	14	1987	1987	NUM
inlawrev-2700	104	15	]	]	X
inlawrev-2700	104	16	frequent	frequent	ADJ
inlawrev-2700	104	17	flyer	flyer	NOUN
inlawrev-2700	104	18	benefits	benefit	VERB
inlawrev-2700	104	19	827	827	NUM
inlawrev-2700	104	20	honolulu	honolulu	ADJ
inlawrev-2700	104	21	round	round	ADJ
inlawrev-2700	104	22	-	-	PUNCT
inlawrev-2700	104	23	trip	trip	NOUN
inlawrev-2700	104	24	can	can	AUX
inlawrev-2700	104	25	be	be	AUX
inlawrev-2700	104	26	sold	sell	VERB
inlawrev-2700	104	27	for	for	ADP
inlawrev-2700	104	28	$	$	SYM
inlawrev-2700	104	29	600	600	NUM
inlawrev-2700	104	30	to	to	ADP
inlawrev-2700	104	31	a	a	DET
inlawrev-2700	104	32	broker	broker	NOUN
inlawrev-2700	104	33	,	,	PUNCT
inlawrev-2700	104	34	who	who	PRON
inlawrev-2700	104	35	resells	resell	VERB
inlawrev-2700	104	36	it	it	PRON
inlawrev-2700	104	37	for	for	ADP
inlawrev-2700	104	38	$	$	SYM
inlawrev-2700	104	39	900/	900/	NUM
inlawrev-2700	104	40	'	'	PUNCT
inlawrev-2700	104	41	alternatively	alternatively	ADV
inlawrev-2700	104	42	,	,	PUNCT
inlawrev-2700	104	43	the	the	DET
inlawrev-2700	104	44	coupons	coupon	NOUN
inlawrev-2700	104	45	can	can	AUX
inlawrev-2700	104	46	be	be	AUX
inlawrev-2700	104	47	bartered	barter	VERB
inlawrev-2700	104	48	in	in	ADP
inlawrev-2700	104	49	private	private	ADJ
inlawrev-2700	104	50	transactions/^	transactions/^	ADJ
inlawrev-2700	104	51	one	one	NUM
inlawrev-2700	104	52	frequent	frequent	ADJ
inlawrev-2700	104	53	flyer	flyer	NOUN
inlawrev-2700	104	54	traded	trade	VERB
inlawrev-2700	104	55	his	his	PRON
inlawrev-2700	104	56	free	free	ADJ
inlawrev-2700	104	57	trip	trip	NOUN
inlawrev-2700	104	58	to	to	ADP
inlawrev-2700	104	59	hawaii	hawaii	PROPN
inlawrev-2700	104	60	to	to	ADP
inlawrev-2700	104	61	his	his	PRON
inlawrev-2700	104	62	dentist	dentist	NOUN
inlawrev-2700	104	63	in	in	ADP
inlawrev-2700	104	64	exchange	exchange	NOUN
inlawrev-2700	104	65	for	for	ADP
inlawrev-2700	104	66	bridgework/^	bridgework/^	NOUN
inlawrev-2700	104	67	some	some	DET
inlawrev-2700	104	68	airlines	airline	NOUN
inlawrev-2700	104	69	are	be	AUX
inlawrev-2700	104	70	attempting	attempt	VERB
inlawrev-2700	104	71	to	to	PART
inlawrev-2700	104	72	restrict	restrict	VERB
inlawrev-2700	104	73	transferability,'^	transferability,'^	NOUN
inlawrev-2700	104	74	but	but	CCONJ
inlawrev-2700	104	75	the	the	DET
inlawrev-2700	104	76	coupon	coupon	NOUN
inlawrev-2700	104	77	market	market	NOUN
inlawrev-2700	104	78	,	,	PUNCT
inlawrev-2700	104	79	which	which	PRON
inlawrev-2700	104	80	has	have	AUX
inlawrev-2700	104	81	grown	grow	VERB
inlawrev-2700	104	82	into	into	ADP
inlawrev-2700	104	83	a	a	DET
inlawrev-2700	104	84	fifty	fifty	NUM
inlawrev-2700	104	85	million	million	NUM
inlawrev-2700	104	86	dollar	dollar	NOUN
inlawrev-2700	104	87	a	a	DET
inlawrev-2700	104	88	year	year	NOUN
inlawrev-2700	104	89	industry,'*^	industry,'*^	PRON
inlawrev-2700	104	90	is	be	AUX
inlawrev-2700	104	91	resisting	resist	VERB
inlawrev-2700	104	92	the	the	DET
inlawrev-2700	104	93	airune	airune	NOUN
inlawrev-2700	104	94	's	be	AUX
inlawrev-2700	104	95	attempts/^	attempts/^	NOUN
inlawrev-2700	104	96	despite	despite	SCONJ
inlawrev-2700	104	97	the	the	DET
inlawrev-2700	104	98	uncertain	uncertain	ADJ
inlawrev-2700	104	99	future	future	NOUN
inlawrev-2700	104	100	of	of	ADP
inlawrev-2700	104	101	the	the	DET
inlawrev-2700	104	102	coupon	coupon	NOUN
inlawrev-2700	104	103	market	market	NOUN
inlawrev-2700	104	104	and	and	CCONJ
inlawrev-2700	104	105	the	the	DET
inlawrev-2700	104	106	limitations	limitation	NOUN
inlawrev-2700	104	107	the	the	DET
inlawrev-2700	104	108	airlines	airline	NOUN
inlawrev-2700	104	109	impose	impose	VERB
inlawrev-2700	104	110	on	on	ADP
inlawrev-2700	104	111	their	their	PRON
inlawrev-2700	104	112	programs	program	NOUN
inlawrev-2700	104	113	,	,	PUNCT
inlawrev-2700	104	114	the	the	DET
inlawrev-2700	104	115	demand	demand	NOUN
inlawrev-2700	104	116	for	for	ADP
inlawrev-2700	104	117	the	the	DET
inlawrev-2700	104	118	bonuses	bonus	NOUN
inlawrev-2700	104	119	suggests	suggest	VERB
inlawrev-2700	104	120	that	that	SCONJ
inlawrev-2700	104	121	frequent	frequent	ADJ
inlawrev-2700	104	122	flyer	flyer	NOUN
inlawrev-2700	104	123	programs	program	NOUN
inlawrev-2700	104	124	are	be	AUX
inlawrev-2700	104	125	here	here	ADV
inlawrev-2700	104	126	to	to	PART
inlawrev-2700	104	127	stay	stay	VERB
inlawrev-2700	104	128	.	.	PUNCT
inlawrev-2700	105	1	iii	iii	X
inlawrev-2700	105	2	.	.	PUNCT
inlawrev-2700	105	3	bonus	bonus	NOUN
inlawrev-2700	105	4	flights	flight	NOUN
inlawrev-2700	105	5	in	in	ADP
inlawrev-2700	105	6	general	general	ADJ
inlawrev-2700	105	7	—	—	PUNCT
inlawrev-2700	105	8	income	income	NOUN
inlawrev-2700	105	9	or	or	CCONJ
inlawrev-2700	105	10	not	not	PART
inlawrev-2700	105	11	?	?	PUNCT
inlawrev-2700	106	1	before	before	ADP
inlawrev-2700	106	2	considering	consider	VERB
inlawrev-2700	106	3	the	the	DET
inlawrev-2700	106	4	income	income	NOUN
inlawrev-2700	106	5	treatment	treatment	NOUN
inlawrev-2700	106	6	of	of	ADP
inlawrev-2700	106	7	frequent	frequent	ADJ
inlawrev-2700	106	8	flyer	flyer	NOUN
inlawrev-2700	106	9	bonuses	bonus	NOUN
inlawrev-2700	106	10	in	in	ADP
inlawrev-2700	106	11	the	the	DET
inlawrev-2700	106	12	context	context	NOUN
inlawrev-2700	106	13	of	of	ADP
inlawrev-2700	106	14	the	the	DET
inlawrev-2700	106	15	employment	employment	NOUN
inlawrev-2700	106	16	relationship	relationship	NOUN
inlawrev-2700	106	17	,	,	PUNCT
inlawrev-2700	106	18	it	it	PRON
inlawrev-2700	106	19	is	be	AUX
inlawrev-2700	106	20	necessary	necessary	ADJ
inlawrev-2700	106	21	to	to	PART
inlawrev-2700	106	22	determine	determine	VERB
inlawrev-2700	106	23	if	if	SCONJ
inlawrev-2700	106	24	the	the	DET
inlawrev-2700	106	25	private	private	ADJ
inlawrev-2700	106	26	individual	individual	NOUN
inlawrev-2700	106	27	who	who	PRON
inlawrev-2700	106	28	purchases	purchase	VERB
inlawrev-2700	106	29	and	and	CCONJ
inlawrev-2700	106	30	uses	use	VERB
inlawrev-2700	106	31	airline	airline	NOUN
inlawrev-2700	106	32	tickets	ticket	NOUN
inlawrev-2700	106	33	,	,	PUNCT
inlawrev-2700	106	34	and	and	CCONJ
inlawrev-2700	106	35	thus	thus	ADV
inlawrev-2700	106	36	earns	earn	VERB
inlawrev-2700	106	37	a	a	DET
inlawrev-2700	106	38	free	free	ADJ
inlawrev-2700	106	39	flight	flight	NOUN
inlawrev-2700	106	40	,	,	PUNCT
inlawrev-2700	106	41	realizes	realize	VERB
inlawrev-2700	106	42	income	income	NOUN
inlawrev-2700	106	43	upon	upon	SCONJ
inlawrev-2700	106	44	receipt	receipt	NOUN
inlawrev-2700	106	45	of	of	ADP
inlawrev-2700	106	46	the	the	DET
inlawrev-2700	106	47	free	free	ADJ
inlawrev-2700	106	48	flight	flight	NOUN
inlawrev-2700	106	49	.	.	PUNCT
inlawrev-2700	107	1	there	there	PRON
inlawrev-2700	107	2	are	be	VERB
inlawrev-2700	107	3	two	two	NUM
inlawrev-2700	107	4	possible	possible	ADJ
inlawrev-2700	107	5	income	income	NOUN
inlawrev-2700	107	6	treatments	treatment	NOUN
inlawrev-2700	107	7	applicable	applicable	ADJ
inlawrev-2700	107	8	to	to	ADP
inlawrev-2700	107	9	the	the	DET
inlawrev-2700	107	10	receipt	receipt	NOUN
inlawrev-2700	107	11	of	of	ADP
inlawrev-2700	107	12	a	a	DET
inlawrev-2700	107	13	bonus	bonus	NOUN
inlawrev-2700	107	14	flight	flight	NOUN
inlawrev-2700	107	15	.	.	PUNCT
inlawrev-2700	108	1	first	first	ADV
inlawrev-2700	108	2	,	,	PUNCT
inlawrev-2700	108	3	receipt	receipt	NOUN
inlawrev-2700	108	4	of	of	ADP
inlawrev-2700	108	5	the	the	DET
inlawrev-2700	108	6	free	free	ADJ
inlawrev-2700	108	7	flight	flight	NOUN
inlawrev-2700	108	8	could	could	AUX
inlawrev-2700	108	9	trigger	trigger	VERB
inlawrev-2700	108	10	the	the	DET
inlawrev-2700	108	11	recognition	recognition	NOUN
inlawrev-2700	108	12	of	of	ADP
inlawrev-2700	108	13	income	income	NOUN
inlawrev-2700	108	14	to	to	ADP
inlawrev-2700	108	15	the	the	DET
inlawrev-2700	108	16	recipient	recipient	NOUN
inlawrev-2700	108	17	.	.	PUNCT
inlawrev-2700	109	1	"	"	PUNCT
inlawrev-2700	109	2	^^	^^	SYM
inlawrev-2700	109	3	second	second	ADJ
inlawrev-2700	109	4	,	,	PUNCT
inlawrev-2700	109	5	the	the	DET
inlawrev-2700	109	6	flight	flight	NOUN
inlawrev-2700	109	7	could	could	AUX
inlawrev-2700	109	8	be	be	AUX
inlawrev-2700	109	9	considered	consider	VERB
inlawrev-2700	109	10	a	a	DET
inlawrev-2700	109	11	discount	discount	NOUN
inlawrev-2700	109	12	,	,	PUNCT
inlawrev-2700	109	13	in	in	ADP
inlawrev-2700	109	14	which	which	DET
inlawrev-2700	109	15	case	case	NOUN
inlawrev-2700	109	16	the	the	DET
inlawrev-2700	109	17	receipt	receipt	NOUN
inlawrev-2700	109	18	of	of	ADP
inlawrev-2700	109	19	the	the	DET
inlawrev-2700	109	20	flight	flight	NOUN
inlawrev-2700	109	21	does	do	AUX
inlawrev-2700	109	22	not	not	PART
inlawrev-2700	109	23	force	force	VERB
inlawrev-2700	109	24	the	the	DET
inlawrev-2700	109	25	recognition	recognition	NOUN
inlawrev-2700	109	26	of	of	ADP
inlawrev-2700	109	27	income	income	NOUN
inlawrev-2700	109	28	but	but	CCONJ
inlawrev-2700	109	29	is	be	AUX
inlawrev-2700	109	30	a	a	DET
inlawrev-2700	109	31	reduction	reduction	NOUN
inlawrev-2700	109	32	of	of	ADP
inlawrev-2700	109	33	the	the	DET
inlawrev-2700	109	34	cost	cost	NOUN
inlawrev-2700	109	35	of	of	ADP
inlawrev-2700	109	36	the	the	DET
inlawrev-2700	109	37	underlying	underlying	ADJ
inlawrev-2700	109	38	flights	flight	NOUN
inlawrev-2700	109	39	that	that	PRON
inlawrev-2700	109	40	earned	earn	VERB
inlawrev-2700	109	41	the	the	DET
inlawrev-2700	109	42	bonus	bonus	NOUN
inlawrev-2700	109	43	.	.	PUNCT
inlawrev-2700	110	1	"	"	PUNCT
inlawrev-2700	110	2	^^	^^	PUNCT
inlawrev-2700	110	3	*	*	NUM
inlawrev-2700	110	4	^richer	^richer	ADJ
inlawrev-2700	110	5	rewards	reward	NOUN
inlawrev-2700	110	6	,	,	PUNCT
inlawrev-2700	110	7	supra	supra	NOUN
inlawrev-2700	110	8	note	note	NOUN
inlawrev-2700	110	9	1	1	NUM
inlawrev-2700	110	10	,	,	PUNCT
inlawrev-2700	110	11	at	at	ADP
inlawrev-2700	110	12	92	92	NUM
inlawrev-2700	110	13	.	.	PUNCT
inlawrev-2700	111	1	however	however	ADV
inlawrev-2700	111	2	,	,	PUNCT
inlawrev-2700	111	3	prices	price	NOUN
inlawrev-2700	111	4	on	on	ADP
inlawrev-2700	111	5	the	the	DET
inlawrev-2700	111	6	coupon	coupon	NOUN
inlawrev-2700	111	7	market	market	NOUN
inlawrev-2700	111	8	vary	vary	VERB
inlawrev-2700	111	9	with	with	ADP
inlawrev-2700	111	10	the	the	DET
inlawrev-2700	111	11	season	season	NOUN
inlawrev-2700	111	12	and	and	CCONJ
inlawrev-2700	111	13	with	with	ADP
inlawrev-2700	111	14	supply	supply	NOUN
inlawrev-2700	111	15	and	and	CCONJ
inlawrev-2700	111	16	demand	demand	NOUN
inlawrev-2700	111	17	.	.	PUNCT
inlawrev-2700	112	1	i	i	PRON
inlawrev-2700	112	2	d.	d.	PROPN
inlawrev-2700	112	3	''	''	PUNCT
inlawrev-2700	112	4	^sherman	^sherman	PROPN
inlawrev-2700	112	5	,	,	PUNCT
inlawrev-2700	112	6	supra	supra	PROPN
inlawrev-2700	112	7	note	note	NOUN
inlawrev-2700	112	8	1	1	NUM
inlawrev-2700	112	9	,	,	PUNCT
inlawrev-2700	112	10	at	at	ADP
inlawrev-2700	112	11	106	106	NUM
inlawrev-2700	112	12	.	.	PUNCT
inlawrev-2700	113	1	'	'	PUNCT
inlawrev-2700	113	2	ud	ud	INTJ
inlawrev-2700	113	3	.	.	PUNCT
inlawrev-2700	114	1	"	"	PUNCT
inlawrev-2700	114	2	"	"	PUNCT
inlawrev-2700	114	3	for	for	ADP
inlawrev-2700	114	4	example	example	NOUN
inlawrev-2700	114	5	,	,	PUNCT
inlawrev-2700	114	6	delta	delta	PROPN
inlawrev-2700	114	7	airlines	airline	NOUN
inlawrev-2700	114	8	requires	require	VERB
inlawrev-2700	114	9	that	that	SCONJ
inlawrev-2700	114	10	a	a	DET
inlawrev-2700	114	11	traveler	traveler	NOUN
inlawrev-2700	114	12	appear	appear	VERB
inlawrev-2700	114	13	personally	personally	ADV
inlawrev-2700	114	14	at	at	ADP
inlawrev-2700	114	15	the	the	DET
inlawrev-2700	114	16	ticket	ticket	NOUN
inlawrev-2700	114	17	office	office	NOUN
inlawrev-2700	114	18	in	in	ADP
inlawrev-2700	114	19	order	order	NOUN
inlawrev-2700	114	20	to	to	PART
inlawrev-2700	114	21	get	get	VERB
inlawrev-2700	114	22	a	a	DET
inlawrev-2700	114	23	ticket	ticket	NOUN
inlawrev-2700	114	24	transferred	transfer	VERB
inlawrev-2700	114	25	.	.	PUNCT
inlawrev-2700	115	1	who	who	PRON
inlawrev-2700	115	2	?	?	PUNCT
inlawrev-2700	115	3	,	,	PUNCT
inlawrev-2700	115	4	supra	supra	PROPN
inlawrev-2700	115	5	note	note	VERB
inlawrev-2700	115	6	38	38	NUM
inlawrev-2700	115	7	,	,	PUNCT
inlawrev-2700	115	8	at	at	ADP
inlawrev-2700	115	9	74	74	NUM
inlawrev-2700	115	10	.	.	PUNCT
inlawrev-2700	116	1	both	both	PRON
inlawrev-2700	116	2	united	united	ADJ
inlawrev-2700	116	3	and	and	CCONJ
inlawrev-2700	116	4	twa	twa	PROPN
inlawrev-2700	116	5	allow	allow	VERB
inlawrev-2700	116	6	transfers	transfer	NOUN
inlawrev-2700	116	7	only	only	ADV
inlawrev-2700	116	8	within	within	ADP
inlawrev-2700	116	9	families	family	NOUN
inlawrev-2700	116	10	.	.	PUNCT
inlawrev-2700	117	1	toy	toy	NOUN
inlawrev-2700	117	2	,	,	PUNCT
inlawrev-2700	117	3	supra	supra	PROPN
inlawrev-2700	117	4	note	note	NOUN
inlawrev-2700	117	5	38	38	NUM
inlawrev-2700	117	6	,	,	PUNCT
inlawrev-2700	117	7	at	at	ADP
inlawrev-2700	117	8	88	88	NUM
inlawrev-2700	117	9	.	.	PUNCT
inlawrev-2700	118	1	"	"	PUNCT
inlawrev-2700	118	2	^toy	^toy	ADJ
inlawrev-2700	118	3	,	,	PUNCT
inlawrev-2700	118	4	supra	supra	PROPN
inlawrev-2700	118	5	note	note	NOUN
inlawrev-2700	118	6	38	38	NUM
inlawrev-2700	118	7	,	,	PUNCT
inlawrev-2700	118	8	at	at	ADP
inlawrev-2700	118	9	88	88	NUM
inlawrev-2700	118	10	.	.	PUNCT
inlawrev-2700	119	1	"	"	PUNCT
inlawrev-2700	119	2	•^details	•^detail	NOUN
inlawrev-2700	119	3	of	of	ADP
inlawrev-2700	119	4	pending	pende	VERB
inlawrev-2700	119	5	lawsuits	lawsuit	NOUN
inlawrev-2700	119	6	concerning	concern	VERB
inlawrev-2700	119	7	program	program	NOUN
inlawrev-2700	119	8	participants	participant	NOUN
inlawrev-2700	119	9	'	'	PART
inlawrev-2700	119	10	rights	right	NOUN
inlawrev-2700	119	11	to	to	PART
inlawrev-2700	119	12	sell	sell	VERB
inlawrev-2700	119	13	their	their	PRON
inlawrev-2700	119	14	awards	award	NOUN
inlawrev-2700	119	15	are	be	AUX
inlawrev-2700	119	16	beyond	beyond	ADP
inlawrev-2700	119	17	the	the	DET
inlawrev-2700	119	18	scope	scope	NOUN
inlawrev-2700	119	19	of	of	ADP
inlawrev-2700	119	20	this	this	DET
inlawrev-2700	119	21	note	note	NOUN
inlawrev-2700	119	22	.	.	PUNCT
inlawrev-2700	120	1	generally	generally	ADV
inlawrev-2700	120	2	,	,	PUNCT
inlawrev-2700	120	3	american	american	ADJ
inlawrev-2700	120	4	airunes	airune	NOUN
inlawrev-2700	120	5	and	and	CCONJ
inlawrev-2700	120	6	twa	twa	PROPN
inlawrev-2700	120	7	have	have	AUX
inlawrev-2700	120	8	brought	bring	VERB
inlawrev-2700	120	9	lawsuits	lawsuit	NOUN
inlawrev-2700	120	10	to	to	PART
inlawrev-2700	120	11	enjoin	enjoin	VERB
inlawrev-2700	120	12	the	the	DET
inlawrev-2700	120	13	largest	large	ADJ
inlawrev-2700	120	14	coupon	coupon	NOUN
inlawrev-2700	120	15	broker	broker	NOUN
inlawrev-2700	120	16	.	.	PUNCT
inlawrev-2700	121	1	the	the	DET
inlawrev-2700	121	2	coupon	coupon	NOUN
inlawrev-2700	121	3	bank	bank	NOUN
inlawrev-2700	121	4	,	,	PUNCT
inlawrev-2700	121	5	from	from	ADP
inlawrev-2700	121	6	selung	selung	ADJ
inlawrev-2700	121	7	bonus	bonus	NOUN
inlawrev-2700	121	8	coupons	coupon	NOUN
inlawrev-2700	121	9	.	.	PUNCT
inlawrev-2700	122	1	brown	brown	PROPN
inlawrev-2700	122	2	,	,	PUNCT
inlawrev-2700	122	3	american	american	PROPN
inlawrev-2700	122	4	airlines	airline	NOUN
inlawrev-2700	122	5	files	file	VERB
inlawrev-2700	122	6	suit	suit	NOUN
inlawrev-2700	122	7	against	against	ADP
inlawrev-2700	122	8	coupon	coupon	NOUN
inlawrev-2700	122	9	bank	bank	NOUN
inlawrev-2700	122	10	,	,	PUNCT
inlawrev-2700	122	11	travel	travel	VERB
inlawrev-2700	122	12	weekly	weekly	ADJ
inlawrev-2700	122	13	,	,	PUNCT
inlawrev-2700	122	14	june	june	PROPN
inlawrev-2700	122	15	16	16	NUM
inlawrev-2700	122	16	,	,	PUNCT
inlawrev-2700	122	17	1986	1986	NUM
inlawrev-2700	122	18	,	,	PUNCT
inlawrev-2700	122	19	at	at	ADP
inlawrev-2700	122	20	3	3	NUM
inlawrev-2700	122	21	.	.	PUNCT
inlawrev-2700	123	1	american	american	PROPN
inlawrev-2700	123	2	airlines	airline	NOUN
inlawrev-2700	123	3	was	be	AUX
inlawrev-2700	123	4	successful	successful	ADJ
inlawrev-2700	123	5	in	in	ADP
inlawrev-2700	123	6	obtaining	obtain	VERB
inlawrev-2700	123	7	a	a	DET
inlawrev-2700	123	8	temporary	temporary	ADJ
inlawrev-2700	123	9	restraining	restraining	NOUN
inlawrev-2700	123	10	order	order	NOUN
inlawrev-2700	123	11	against	against	ADP
inlawrev-2700	123	12	one	one	NUM
inlawrev-2700	123	13	of	of	ADP
inlawrev-2700	123	14	coupon	coupon	NOUN
inlawrev-2700	123	15	bank	bank	NOUN
inlawrev-2700	123	16	's	's	PART
inlawrev-2700	123	17	affiliated	affiliate	VERB
inlawrev-2700	123	18	travel	travel	NOUN
inlawrev-2700	123	19	agencies	agency	NOUN
inlawrev-2700	123	20	;	;	PUNCT
inlawrev-2700	123	21	however	however	ADV
inlawrev-2700	123	22	,	,	PUNCT
inlawrev-2700	123	23	it	it	PRON
inlawrev-2700	123	24	expired	expire	VERB
inlawrev-2700	123	25	october	october	PROPN
inlawrev-2700	123	26	14	14	NUM
inlawrev-2700	123	27	,	,	PUNCT
inlawrev-2700	123	28	1986	1986	NUM
inlawrev-2700	123	29	.	.	PUNCT
inlawrev-2700	124	1	godwin	godwin	PROPN
inlawrev-2700	124	2	,	,	PUNCT
inlawrev-2700	124	3	coupon	coupon	NOUN
inlawrev-2700	124	4	bank	bank	NOUN
inlawrev-2700	124	5	to	to	PART
inlawrev-2700	124	6	file	file	VERB
inlawrev-2700	124	7	counterclaims	counterclaim	NOUN
inlawrev-2700	124	8	,	,	PUNCT
inlawrev-2700	124	9	travel	travel	NOUN
inlawrev-2700	124	10	weekly	weekly	ADJ
inlawrev-2700	124	11	,	,	PUNCT
inlawrev-2700	124	12	october	october	PROPN
inlawrev-2700	124	13	16	16	NUM
inlawrev-2700	124	14	,	,	PUNCT
inlawrev-2700	124	15	1986	1986	NUM
inlawrev-2700	124	16	,	,	PUNCT
inlawrev-2700	124	17	at	at	ADP
inlawrev-2700	124	18	8	8	NUM
inlawrev-2700	124	19	[	[	X
inlawrev-2700	124	20	hereinafter	hereinafter	NOUN
inlawrev-2700	124	21	godwin	godwin	PROPN
inlawrev-2700	124	22	]	]	PUNCT
inlawrev-2700	124	23	.	.	PUNCT
inlawrev-2700	125	1	coupon	coupon	NOUN
inlawrev-2700	125	2	brokers	broker	NOUN
inlawrev-2700	125	3	have	have	AUX
inlawrev-2700	125	4	filed	file	VERB
inlawrev-2700	125	5	counterclaims	counterclaim	NOUN
inlawrev-2700	125	6	alleging	allege	VERB
inlawrev-2700	125	7	anti	anti	ADJ
inlawrev-2700	125	8	-	-	ADJ
inlawrev-2700	125	9	trust	trust	ADJ
inlawrev-2700	125	10	violations	violation	NOUN
inlawrev-2700	125	11	,	,	PUNCT
inlawrev-2700	125	12	which	which	PRON
inlawrev-2700	125	13	one	one	NUM
inlawrev-2700	125	14	california	california	PROPN
inlawrev-2700	125	15	observer	observer	NOUN
inlawrev-2700	125	16	believes	believe	VERB
inlawrev-2700	125	17	the	the	DET
inlawrev-2700	125	18	brokers	broker	NOUN
inlawrev-2700	125	19	have	have	VERB
inlawrev-2700	125	20	a	a	DET
inlawrev-2700	125	21	50	50	NUM
inlawrev-2700	125	22	-	-	SYM
inlawrev-2700	125	23	50	50	NUM
inlawrev-2700	125	24	chance	chance	NOUN
inlawrev-2700	125	25	of	of	ADP
inlawrev-2700	125	26	winning	win	VERB
inlawrev-2700	125	27	.	.	PUNCT
inlawrev-2700	126	1	toy	toy	NOUN
inlawrev-2700	126	2	,	,	PUNCT
inlawrev-2700	126	3	supra	supra	PROPN
inlawrev-2700	126	4	note	note	NOUN
inlawrev-2700	126	5	38	38	NUM
inlawrev-2700	126	6	,	,	PUNCT
inlawrev-2700	126	7	at	at	ADP
inlawrev-2700	126	8	88	88	NUM
inlawrev-2700	126	9	.	.	PUNCT
inlawrev-2700	127	1	also	also	ADV
inlawrev-2700	127	2	,	,	PUNCT
inlawrev-2700	127	3	three	three	NUM
inlawrev-2700	127	4	class	class	NOUN
inlawrev-2700	127	5	actions	action	NOUN
inlawrev-2700	127	6	against	against	ADP
inlawrev-2700	127	7	carriers	carrier	NOUN
inlawrev-2700	127	8	arguing	argue	VERB
inlawrev-2700	127	9	for	for	ADP
inlawrev-2700	127	10	program	program	NOUN
inlawrev-2700	127	11	participants	participant	NOUN
inlawrev-2700	127	12	'	'	PART
inlawrev-2700	127	13	rights	right	NOUN
inlawrev-2700	127	14	to	to	PART
inlawrev-2700	127	15	sell	sell	VERB
inlawrev-2700	127	16	the	the	DET
inlawrev-2700	127	17	coupons	coupon	NOUN
inlawrev-2700	127	18	have	have	AUX
inlawrev-2700	127	19	been	be	AUX
inlawrev-2700	127	20	filed	file	VERB
inlawrev-2700	127	21	.	.	PUNCT
inlawrev-2700	128	1	godwin	godwin	PROPN
inlawrev-2700	128	2	,	,	PUNCT
inlawrev-2700	128	3	supra	supra	NOUN
inlawrev-2700	128	4	at	at	ADP
inlawrev-2700	128	5	2	2	NUM
inlawrev-2700	128	6	.	.	PUNCT
inlawrev-2700	129	1	in	in	ADP
inlawrev-2700	129	2	a	a	DET
inlawrev-2700	129	3	recent	recent	ADJ
inlawrev-2700	129	4	wall	wall	PROPN
inlawrev-2700	129	5	street	street	PROPN
inlawrev-2700	129	6	journal	journal	PROPN
inlawrev-2700	129	7	article	article	NOUN
inlawrev-2700	129	8	discussing	discuss	VERB
inlawrev-2700	129	9	the	the	DET
inlawrev-2700	129	10	mounting	mount	VERB
inlawrev-2700	129	11	liability	liability	NOUN
inlawrev-2700	129	12	of	of	ADP
inlawrev-2700	129	13	the	the	DET
inlawrev-2700	129	14	airlines	airline	NOUN
inlawrev-2700	129	15	resulting	result	VERB
inlawrev-2700	129	16	from	from	ADP
inlawrev-2700	129	17	unused	unused	ADJ
inlawrev-2700	129	18	awards	award	NOUN
inlawrev-2700	129	19	,	,	PUNCT
inlawrev-2700	129	20	it	it	PRON
inlawrev-2700	129	21	was	be	AUX
inlawrev-2700	129	22	noted	note	VERB
inlawrev-2700	129	23	that	that	SCONJ
inlawrev-2700	129	24	one	one	NUM
inlawrev-2700	129	25	lawsuit	lawsuit	NOUN
inlawrev-2700	129	26	brought	bring	VERB
inlawrev-2700	129	27	by	by	ADP
inlawrev-2700	129	28	american	american	PROPN
inlawrev-2700	129	29	airlines	airlines	PROPN
inlawrev-2700	129	30	,	,	PUNCT
inlawrev-2700	129	31	twa	twa	PROPN
inlawrev-2700	129	32	and	and	CCONJ
inlawrev-2700	129	33	united	united	PROPN
inlawrev-2700	129	34	airlines	airline	NOUN
inlawrev-2700	129	35	against	against	ADP
inlawrev-2700	129	36	a	a	DET
inlawrev-2700	129	37	california	california	PROPN
inlawrev-2700	129	38	broker	broker	PROPN
inlawrev-2700	129	39	was	be	AUX
inlawrev-2700	129	40	settled	settle	VERB
inlawrev-2700	129	41	.	.	PUNCT
inlawrev-2700	130	1	brown	brown	ADJ
inlawrev-2700	130	2	,	,	PUNCT
inlawrev-2700	130	3	new	new	ADJ
inlawrev-2700	130	4	airline	airline	NOUN
inlawrev-2700	130	5	figures	figure	NOUN
inlawrev-2700	130	6	show	show	VERB
inlawrev-2700	130	7	unused	unused	ADJ
inlawrev-2700	130	8	awards	award	NOUN
inlawrev-2700	130	9	mounting	mount	VERB
inlawrev-2700	130	10	,	,	PUNCT
inlawrev-2700	130	11	wall	wall	PROPN
inlawrev-2700	130	12	st	st	PROPN
inlawrev-2700	130	13	.	.	PROPN
inlawrev-2700	130	14	j.	j.	PROPN
inlawrev-2700	130	15	,	,	PUNCT
inlawrev-2700	130	16	july	july	PROPN
inlawrev-2700	130	17	15	15	NUM
inlawrev-2700	130	18	,	,	PUNCT
inlawrev-2700	130	19	1987	1987	NUM
inlawrev-2700	130	20	,	,	PUNCT
inlawrev-2700	130	21	at	at	ADP
inlawrev-2700	130	22	29	29	NUM
inlawrev-2700	130	23	,	,	PUNCT
inlawrev-2700	130	24	col	col	NOUN
inlawrev-2700	130	25	.	.	PROPN
inlawrev-2700	130	26	5	5	NUM
inlawrev-2700	130	27	.	.	PUNCT
inlawrev-2700	130	28	without	without	ADP
inlawrev-2700	130	29	additional	additional	ADJ
inlawrev-2700	130	30	details	detail	NOUN
inlawrev-2700	130	31	,	,	PUNCT
inlawrev-2700	130	32	it	it	PRON
inlawrev-2700	130	33	is	be	AUX
inlawrev-2700	130	34	not	not	PART
inlawrev-2700	130	35	possible	possible	ADJ
inlawrev-2700	130	36	to	to	PART
inlawrev-2700	130	37	assess	assess	VERB
inlawrev-2700	130	38	the	the	DET
inlawrev-2700	130	39	effects	effect	NOUN
inlawrev-2700	130	40	of	of	ADP
inlawrev-2700	130	41	this	this	DET
inlawrev-2700	130	42	settlement	settlement	NOUN
inlawrev-2700	130	43	on	on	ADP
inlawrev-2700	130	44	marketability	marketability	NOUN
inlawrev-2700	130	45	.	.	PUNCT
inlawrev-2700	131	1	'	'	PUNCT
inlawrev-2700	131	2	^''see	^''see	PROPN
inlawrev-2700	132	1	infra	infra	NOUN
inlawrev-2700	132	2	text	text	NOUN
inlawrev-2700	132	3	accompanying	accompanying	ADJ
inlawrev-2700	132	4	notes	note	NOUN
inlawrev-2700	132	5	49	49	NUM
inlawrev-2700	132	6	-	-	SYM
inlawrev-2700	132	7	61	61	NUM
inlawrev-2700	132	8	.	.	PUNCT
inlawrev-2700	133	1	*	*	PUNCT
inlawrev-2700	133	2	^see	^see	PRON
inlawrev-2700	133	3	infra	infra	NOUN
inlawrev-2700	133	4	text	text	NOUN
inlawrev-2700	133	5	accompanying	accompany	VERB
inlawrev-2700	133	6	notes	note	NOUN
inlawrev-2700	133	7	62	62	NUM
inlawrev-2700	133	8	-	-	SYM
inlawrev-2700	133	9	91	91	NUM
inlawrev-2700	133	10	.	.	PUNCT
inlawrev-2700	133	11	828	828	NUM
inlawrev-2700	133	12	indiana	indiana	PROPN
inlawrev-2700	133	13	law	law	PROPN
inlawrev-2700	133	14	review	review	NOUN
inlawrev-2700	134	1	[	[	X
inlawrev-2700	134	2	vol	vol	NOUN
inlawrev-2700	134	3	.	.	PUNCT
inlawrev-2700	134	4	20:823	20:823	NUM
inlawrev-2700	134	5	a.	a.	NOUN
inlawrev-2700	134	6	the	the	DET
inlawrev-2700	134	7	bonus	bonus	NOUN
inlawrev-2700	134	8	flight	flight	NOUN
inlawrev-2700	134	9	as	as	SCONJ
inlawrev-2700	134	10	income	income	NOUN
inlawrev-2700	134	11	the	the	DET
inlawrev-2700	134	12	code	code	NOUN
inlawrev-2700	134	13	defines	define	VERB
inlawrev-2700	134	14	gross	gross	ADJ
inlawrev-2700	134	15	income	income	NOUN
inlawrev-2700	134	16	as	as	ADP
inlawrev-2700	134	17	'	'	PUNCT
inlawrev-2700	134	18	*	*	VERB
inlawrev-2700	134	19	all	all	DET
inlawrev-2700	134	20	income	income	NOUN
inlawrev-2700	134	21	from	from	ADP
inlawrev-2700	134	22	whatever	whatever	DET
inlawrev-2700	134	23	source	source	NOUN
inlawrev-2700	134	24	derived	derive	VERB
inlawrev-2700	134	25	.	.	PUNCT
inlawrev-2700	135	1	'"*^	'"*^	VERB
inlawrev-2700	135	2	the	the	DET
inlawrev-2700	135	3	treasury	treasury	PROPN
inlawrev-2700	135	4	regulations	regulation	NOUN
inlawrev-2700	135	5	(	(	PUNCT
inlawrev-2700	135	6	regulations	regulation	NOUN
inlawrev-2700	135	7	)	)	PUNCT
inlawrev-2700	135	8	further	far	ADV
inlawrev-2700	135	9	clarify	clarify	VERB
inlawrev-2700	135	10	this	this	DET
inlawrev-2700	135	11	definition	definition	NOUN
inlawrev-2700	135	12	of	of	ADP
inlawrev-2700	135	13	gross	gross	ADJ
inlawrev-2700	135	14	income	income	NOUN
inlawrev-2700	135	15	as	as	SCONJ
inlawrev-2700	135	16	follows	follow	VERB
inlawrev-2700	135	17	:	:	PUNCT
inlawrev-2700	135	18	"	"	PUNCT
inlawrev-2700	135	19	gross	gross	ADJ
inlawrev-2700	135	20	income	income	NOUN
inlawrev-2700	135	21	includes	include	VERB
inlawrev-2700	135	22	income	income	NOUN
inlawrev-2700	135	23	realized	realize	VERB
inlawrev-2700	135	24	in	in	ADP
inlawrev-2700	135	25	any	any	DET
inlawrev-2700	135	26	form	form	NOUN
inlawrev-2700	135	27	,	,	PUNCT
inlawrev-2700	135	28	whether	whether	SCONJ
inlawrev-2700	135	29	in	in	ADP
inlawrev-2700	135	30	money	money	NOUN
inlawrev-2700	135	31	,	,	PUNCT
inlawrev-2700	135	32	property	property	NOUN
inlawrev-2700	135	33	,	,	PUNCT
inlawrev-2700	135	34	or	or	CCONJ
inlawrev-2700	135	35	services	service	NOUN
inlawrev-2700	135	36	.	.	PUNCT
inlawrev-2700	136	1	income	income	NOUN
inlawrev-2700	136	2	may	may	AUX
inlawrev-2700	136	3	be	be	AUX
inlawrev-2700	136	4	realized	realize	VERB
inlawrev-2700	136	5	,	,	PUNCT
inlawrev-2700	136	6	therefore	therefore	ADV
inlawrev-2700	136	7	,	,	PUNCT
inlawrev-2700	136	8	in	in	ADP
inlawrev-2700	136	9	the	the	DET
inlawrev-2700	136	10	form	form	NOUN
inlawrev-2700	136	11	of	of	ADP
inlawrev-2700	136	12	services	service	NOUN
inlawrev-2700	136	13	,	,	PUNCT
inlawrev-2700	136	14	meals	meal	NOUN
inlawrev-2700	136	15	,	,	PUNCT
inlawrev-2700	136	16	accommodations	accommodation	NOUN
inlawrev-2700	136	17	,	,	PUNCT
inlawrev-2700	136	18	stock	stock	NOUN
inlawrev-2700	136	19	,	,	PUNCT
inlawrev-2700	136	20	or	or	CCONJ
inlawrev-2700	136	21	other	other	ADJ
inlawrev-2700	136	22	property	property	NOUN
inlawrev-2700	136	23	,	,	PUNCT
inlawrev-2700	136	24	as	as	ADV
inlawrev-2700	136	25	well	well	ADV
inlawrev-2700	136	26	as	as	ADP
inlawrev-2700	136	27	cash	cash	NOUN
inlawrev-2700	136	28	.	.	PUNCT
inlawrev-2700	137	1	"^^	"^^	ADJ
inlawrev-2700	137	2	on	on	ADP
inlawrev-2700	137	3	its	its	PRON
inlawrev-2700	137	4	face	face	NOUN
inlawrev-2700	137	5	,	,	PUNCT
inlawrev-2700	137	6	therefore	therefore	ADV
inlawrev-2700	137	7	,	,	PUNCT
inlawrev-2700	137	8	the	the	DET
inlawrev-2700	137	9	expansive	expansive	ADJ
inlawrev-2700	137	10	statutory	statutory	ADJ
inlawrev-2700	137	11	definition	definition	NOUN
inlawrev-2700	137	12	of	of	ADP
inlawrev-2700	137	13	gross	gross	ADJ
inlawrev-2700	137	14	income	income	NOUN
inlawrev-2700	137	15	indicates	indicate	VERB
inlawrev-2700	137	16	that	that	SCONJ
inlawrev-2700	137	17	frequent	frequent	ADJ
inlawrev-2700	137	18	flyer	flyer	NOUN
inlawrev-2700	137	19	bonuses	bonus	NOUN
inlawrev-2700	137	20	,	,	PUNCT
inlawrev-2700	137	21	whether	whether	SCONJ
inlawrev-2700	137	22	taken	take	VERB
inlawrev-2700	137	23	in	in	ADP
inlawrev-2700	137	24	the	the	DET
inlawrev-2700	137	25	form	form	NOUN
inlawrev-2700	137	26	of	of	ADP
inlawrev-2700	137	27	flights	flight	NOUN
inlawrev-2700	137	28	,	,	PUNCT
inlawrev-2700	137	29	cash	cash	NOUN
inlawrev-2700	137	30	or	or	CCONJ
inlawrev-2700	137	31	other	other	ADJ
inlawrev-2700	137	32	services	service	NOUN
inlawrev-2700	137	33	,	,	PUNCT
inlawrev-2700	137	34	may	may	AUX
inlawrev-2700	137	35	constitute	constitute	VERB
inlawrev-2700	137	36	gross	gross	ADJ
inlawrev-2700	137	37	income	income	NOUN
inlawrev-2700	137	38	to	to	ADP
inlawrev-2700	137	39	the	the	DET
inlawrev-2700	137	40	recipient	recipient	NOUN
inlawrev-2700	137	41	.	.	PUNCT
inlawrev-2700	138	1	the	the	DET
inlawrev-2700	138	2	contention	contention	NOUN
inlawrev-2700	138	3	that	that	SCONJ
inlawrev-2700	138	4	frequent	frequent	ADJ
inlawrev-2700	138	5	flyer	flyer	NOUN
inlawrev-2700	138	6	benefits	benefit	NOUN
inlawrev-2700	138	7	constitute	constitute	VERB
inlawrev-2700	138	8	gross	gross	ADJ
inlawrev-2700	138	9	income	income	NOUN
inlawrev-2700	138	10	to	to	ADP
inlawrev-2700	138	11	the	the	DET
inlawrev-2700	138	12	recipient	recipient	NOUN
inlawrev-2700	138	13	is	be	AUX
inlawrev-2700	138	14	bolstered	bolster	VERB
inlawrev-2700	138	15	by	by	ADP
inlawrev-2700	138	16	the	the	DET
inlawrev-2700	138	17	united	united	PROPN
inlawrev-2700	138	18	states	states	PROPN
inlawrev-2700	138	19	supreme	supreme	PROPN
inlawrev-2700	138	20	court	court	PROPN
inlawrev-2700	138	21	's	's	PART
inlawrev-2700	138	22	construction	construction	NOUN
inlawrev-2700	138	23	of	of	ADP
inlawrev-2700	138	24	gross	gross	ADJ
inlawrev-2700	138	25	income	income	NOUN
inlawrev-2700	138	26	.	.	PUNCT
inlawrev-2700	139	1	first	first	ADV
inlawrev-2700	139	2	,	,	PUNCT
inlawrev-2700	139	3	the	the	DET
inlawrev-2700	139	4	court	court	NOUN
inlawrev-2700	139	5	often	often	ADV
inlawrev-2700	139	6	construes	construe	VERB
inlawrev-2700	139	7	gross	gross	ADJ
inlawrev-2700	139	8	income	income	NOUN
inlawrev-2700	139	9	broadly	broadly	ADV
inlawrev-2700	139	10	by	by	ADP
inlawrev-2700	139	11	beginning	begin	VERB
inlawrev-2700	139	12	its	its	PRON
inlawrev-2700	139	13	gross	gross	ADJ
inlawrev-2700	139	14	income	income	NOUN
inlawrev-2700	139	15	determinations	determination	NOUN
inlawrev-2700	139	16	with	with	ADP
inlawrev-2700	139	17	the	the	DET
inlawrev-2700	139	18	statements	statement	NOUN
inlawrev-2700	139	19	that	that	PRON
inlawrev-2700	139	20	congress	congress	PROPN
inlawrev-2700	139	21	intended	intend	VERB
inlawrev-2700	139	22	"	"	PUNCT
inlawrev-2700	139	23	to	to	PART
inlawrev-2700	139	24	use	use	VERB
inlawrev-2700	139	25	the	the	DET
inlawrev-2700	139	26	full	full	ADJ
inlawrev-2700	139	27	measure	measure	NOUN
inlawrev-2700	139	28	of	of	ADP
inlawrev-2700	139	29	its	its	PRON
inlawrev-2700	139	30	taxing	tax	VERB
inlawrev-2700	139	31	power	power	NOUN
inlawrev-2700	139	32	"	"	PUNCT
inlawrev-2700	139	33	when	when	SCONJ
inlawrev-2700	139	34	it	it	PRON
inlawrev-2700	139	35	created	create	VERB
inlawrev-2700	139	36	the	the	DET
inlawrev-2700	139	37	income	income	NOUN
inlawrev-2700	139	38	tax.^	tax.^	NOUN
inlawrev-2700	139	39	'	'	PUNCT
inlawrev-2700	139	40	then	then	ADV
inlawrev-2700	139	41	,	,	PUNCT
inlawrev-2700	139	42	after	after	ADP
inlawrev-2700	139	43	using	use	VERB
inlawrev-2700	139	44	this	this	DET
inlawrev-2700	139	45	broad	broad	ADJ
inlawrev-2700	139	46	phraseology	phraseology	NOUN
inlawrev-2700	139	47	,	,	PUNCT
inlawrev-2700	139	48	the	the	DET
inlawrev-2700	139	49	court	court	NOUN
inlawrev-2700	139	50	holds	hold	VERB
inlawrev-2700	139	51	that	that	SCONJ
inlawrev-2700	139	52	the	the	DET
inlawrev-2700	139	53	taxpayer	taxpayer	NOUN
inlawrev-2700	139	54	's	's	PART
inlawrev-2700	139	55	argument	argument	NOUN
inlawrev-2700	139	56	for	for	ADP
inlawrev-2700	139	57	distinguishing	distinguish	VERB
inlawrev-2700	139	58	the	the	DET
inlawrev-2700	139	59	income	income	NOUN
inlawrev-2700	139	60	item	item	NOUN
inlawrev-2700	139	61	at	at	ADP
inlawrev-2700	139	62	issue	issue	NOUN
inlawrev-2700	139	63	as	as	SCONJ
inlawrev-2700	139	64	nontaxable	nontaxable	ADJ
inlawrev-2700	139	65	is	be	AUX
inlawrev-2700	139	66	not	not	PART
inlawrev-2700	139	67	relevant	relevant	ADJ
inlawrev-2700	139	68	because	because	SCONJ
inlawrev-2700	139	69	the	the	DET
inlawrev-2700	139	70	income	income	NOUN
inlawrev-2700	139	71	item	item	NOUN
inlawrev-2700	139	72	falls	fall	VERB
inlawrev-2700	139	73	within	within	ADP
inlawrev-2700	139	74	the	the	DET
inlawrev-2700	139	75	scope	scope	NOUN
inlawrev-2700	139	76	of	of	ADP
inlawrev-2700	139	77	congress	congress	PROPN
inlawrev-2700	139	78	'	'	PART
inlawrev-2700	139	79	broad	broad	ADJ
inlawrev-2700	139	80	taxing	taxing	NOUN
inlawrev-2700	139	81	power	power	NOUN
inlawrev-2700	139	82	which	which	PRON
inlawrev-2700	139	83	the	the	DET
inlawrev-2700	139	84	court	court	NOUN
inlawrev-2700	139	85	can	can	AUX
inlawrev-2700	139	86	not	not	PART
inlawrev-2700	139	87	overrule	overrule	VERB
inlawrev-2700	139	88	.	.	PUNCT
inlawrev-2700	139	89	^^	^^	PUNCT
inlawrev-2700	140	1	for	for	ADP
inlawrev-2700	140	2	example	example	NOUN
inlawrev-2700	140	3	,	,	PUNCT
inlawrev-2700	140	4	in	in	ADP
inlawrev-2700	140	5	commissioner	commissioner	NOUN
inlawrev-2700	140	6	v.	v.	PROPN
inlawrev-2700	140	7	glenshaw	glenshaw	PROPN
inlawrev-2700	140	8	glass	glass	PROPN
inlawrev-2700	140	9	co.	co.	PROPN
inlawrev-2700	140	10	,	,	PUNCT
inlawrev-2700	140	11	the	the	DET
inlawrev-2700	140	12	respondent	respondent	NOUN
inlawrev-2700	140	13	attempted	attempt	VERB
inlawrev-2700	140	14	to	to	PART
inlawrev-2700	140	15	characterize	characterize	VERB
inlawrev-2700	140	16	punitive	punitive	ADJ
inlawrev-2700	140	17	damages	damage	NOUN
inlawrev-2700	140	18	as	as	ADP
inlawrev-2700	140	19	non	non	ADJ
inlawrev-2700	140	20	-	-	ADJ
inlawrev-2700	140	21	taxable	taxable	ADJ
inlawrev-2700	140	22	because	because	SCONJ
inlawrev-2700	140	23	the	the	DET
inlawrev-2700	140	24	damages	damage	NOUN
inlawrev-2700	140	25	were	be	AUX
inlawrev-2700	140	26	created	create	VERB
inlawrev-2700	140	27	by	by	ADP
inlawrev-2700	140	28	the	the	DET
inlawrev-2700	140	29	"	"	PUNCT
inlawrev-2700	140	30	culpable	culpable	ADJ
inlawrev-2700	140	31	conduct	conduct	NOUN
inlawrev-2700	140	32	of	of	ADP
inlawrev-2700	140	33	third	third	ADJ
inlawrev-2700	140	34	parties	party	NOUN
inlawrev-2700	140	35	.	.	PUNCT
inlawrev-2700	141	1	"	"	PUNCT
inlawrev-2700	141	2	^^	^^	PUNCT
inlawrev-2700	141	3	however	however	ADV
inlawrev-2700	141	4	,	,	PUNCT
inlawrev-2700	141	5	the	the	DET
inlawrev-2700	141	6	court	court	NOUN
inlawrev-2700	141	7	refused	refuse	VERB
inlawrev-2700	141	8	to	to	PART
inlawrev-2700	141	9	consider	consider	VERB
inlawrev-2700	141	10	the	the	DET
inlawrev-2700	141	11	source	source	NOUN
inlawrev-2700	141	12	of	of	ADP
inlawrev-2700	141	13	the	the	DET
inlawrev-2700	141	14	damages	damage	NOUN
inlawrev-2700	141	15	as	as	ADP
inlawrev-2700	141	16	a	a	DET
inlawrev-2700	141	17	reason	reason	NOUN
inlawrev-2700	141	18	to	to	PART
inlawrev-2700	141	19	distinguish	distinguish	VERB
inlawrev-2700	141	20	them	they	PRON
inlawrev-2700	141	21	from	from	ADP
inlawrev-2700	141	22	other	other	ADJ
inlawrev-2700	141	23	income	income	NOUN
inlawrev-2700	141	24	items	item	NOUN
inlawrev-2700	141	25	or	or	CCONJ
inlawrev-2700	141	26	as	as	ADV
inlawrev-2700	141	27	relevant	relevant	ADJ
inlawrev-2700	141	28	to	to	ADP
inlawrev-2700	141	29	the	the	DET
inlawrev-2700	141	30	issue	issue	NOUN
inlawrev-2700	141	31	of	of	ADP
inlawrev-2700	141	32	their	their	PRON
inlawrev-2700	141	33	taxability	taxability	NOUN
inlawrev-2700	141	34	because	because	SCONJ
inlawrev-2700	141	35	*	*	NOUN
inlawrev-2700	141	36	'	'	NOUN
inlawrev-2700	141	37	i.r.c	i.r.c	NOUN
inlawrev-2700	141	38	.	.	PUNCT
inlawrev-2700	142	1	§	§	PROPN
inlawrev-2700	142	2	61(a	61(a	NUM
inlawrev-2700	142	3	)	)	PUNCT
inlawrev-2700	142	4	(	(	PUNCT
inlawrev-2700	142	5	law	law	NOUN
inlawrev-2700	142	6	.	.	PUNCT
inlawrev-2700	143	1	co	co	NOUN
inlawrev-2700	143	2	-	-	NOUN
inlawrev-2700	143	3	op	op	NOUN
inlawrev-2700	143	4	.	.	PUNCT
inlawrev-2700	144	1	1986	1986	NUM
inlawrev-2700	144	2	)	)	PUNCT
inlawrev-2700	144	3	.	.	PUNCT
inlawrev-2700	145	1	all	all	DET
inlawrev-2700	145	2	internal	internal	ADJ
inlawrev-2700	145	3	revenue	revenue	NOUN
inlawrev-2700	145	4	code	code	NOUN
inlawrev-2700	145	5	citations	citation	NOUN
inlawrev-2700	145	6	which	which	PRON
inlawrev-2700	145	7	cite	cite	VERB
inlawrev-2700	145	8	"	"	PUNCT
inlawrev-2700	145	9	law	law	NOUN
inlawrev-2700	145	10	.	.	PUNCT
inlawrev-2700	146	1	co	co	NOUN
inlawrev-2700	146	2	-	-	NOUN
inlawrev-2700	146	3	op	op	NOUN
inlawrev-2700	146	4	1986	1986	NUM
inlawrev-2700	146	5	"	"	PUNCT
inlawrev-2700	146	6	as	as	SCONJ
inlawrev-2700	146	7	the	the	DET
inlawrev-2700	146	8	source	source	NOUN
inlawrev-2700	146	9	are	be	AUX
inlawrev-2700	146	10	referencing	reference	VERB
inlawrev-2700	146	11	u.s.c.s	u.s.c.s	PROPN
inlawrev-2700	146	12	.	.	PUNCT
inlawrev-2700	147	1	title	title	NOUN
inlawrev-2700	147	2	26	26	NUM
inlawrev-2700	147	3	internal	internal	ADJ
inlawrev-2700	147	4	revenue	revenue	NOUN
inlawrev-2700	147	5	code	code	NOUN
inlawrev-2700	147	6	of	of	ADP
inlawrev-2700	147	7	1986	1986	NUM
inlawrev-2700	147	8	pamphlet	pamphlet	NOUN
inlawrev-2700	147	9	(	(	PUNCT
inlawrev-2700	147	10	reflecting	reflect	VERB
inlawrev-2700	147	11	the	the	DET
inlawrev-2700	147	12	code	code	NOUN
inlawrev-2700	147	13	as	as	SCONJ
inlawrev-2700	147	14	amended	amend	VERB
inlawrev-2700	147	15	through	through	ADP
inlawrev-2700	147	16	dec	dec	PROPN
inlawrev-2700	147	17	.	.	PROPN
inlawrev-2700	147	18	31	31	NUM
inlawrev-2700	147	19	,	,	PUNCT
inlawrev-2700	147	20	1986	1986	NUM
inlawrev-2700	147	21	)	)	PUNCT
inlawrev-2700	147	22	.	.	PUNCT
inlawrev-2700	148	1	5	5	NUM
inlawrev-2700	148	2	°	°	NUM
inlawrev-2700	148	3	treas	trea	NOUN
inlawrev-2700	148	4	.	.	PUNCT
inlawrev-2700	149	1	reg	reg	PROPN
inlawrev-2700	149	2	.	.	PUNCT
inlawrev-2700	150	1	§	§	PROPN
inlawrev-2700	150	2	1.61	1.61	NUM
inlawrev-2700	150	3	-	-	PUNCT
inlawrev-2700	150	4	l(a	l(a	NOUN
inlawrev-2700	150	5	)	)	PUNCT
inlawrev-2700	150	6	(	(	PUNCT
inlawrev-2700	150	7	1957	1957	NUM
inlawrev-2700	150	8	)	)	PUNCT
inlawrev-2700	150	9	(	(	PUNCT
inlawrev-2700	150	10	emphasis	emphasis	NOUN
inlawrev-2700	150	11	added	add	VERB
inlawrev-2700	150	12	)	)	PUNCT
inlawrev-2700	150	13	.	.	PUNCT
inlawrev-2700	151	1	"	"	PUNCT
inlawrev-2700	151	2	commissioner	commissioner	NOUN
inlawrev-2700	151	3	v.	v.	PROPN
inlawrev-2700	151	4	kowalski	kowalski	PROPN
inlawrev-2700	151	5	,	,	PUNCT
inlawrev-2700	151	6	434	434	NUM
inlawrev-2700	151	7	u.s	u.s	PROPN
inlawrev-2700	151	8	.	.	PROPN
inlawrev-2700	151	9	77	77	NUM
inlawrev-2700	151	10	(	(	PUNCT
inlawrev-2700	151	11	1977	1977	NUM
inlawrev-2700	151	12	)	)	PUNCT
inlawrev-2700	151	13	(	(	PUNCT
inlawrev-2700	151	14	state	state	NOUN
inlawrev-2700	151	15	trooper	trooper	NOUN
inlawrev-2700	151	16	's	's	PART
inlawrev-2700	151	17	meal	meal	NOUN
inlawrev-2700	151	18	allowances	allowance	NOUN
inlawrev-2700	151	19	taxed	tax	VERB
inlawrev-2700	151	20	)	)	PUNCT
inlawrev-2700	151	21	.	.	PUNCT
inlawrev-2700	152	1	e.g.	e.g.	ADV
inlawrev-2700	152	2	,	,	PUNCT
inlawrev-2700	152	3	hcsc	hcsc	NOUN
inlawrev-2700	152	4	-	-	PUNCT
inlawrev-2700	152	5	laundry	laundry	NOUN
inlawrev-2700	152	6	v.	v.	ADP
inlawrev-2700	152	7	united	united	PROPN
inlawrev-2700	152	8	states	states	PROPN
inlawrev-2700	152	9	,	,	PUNCT
inlawrev-2700	152	10	450	450	NUM
inlawrev-2700	152	11	u.s	u.s	PROPN
inlawrev-2700	152	12	.	.	PROPN
inlawrev-2700	152	13	1	1	NUM
inlawrev-2700	152	14	(	(	PUNCT
inlawrev-2700	152	15	1981	1981	NUM
inlawrev-2700	152	16	)	)	PUNCT
inlawrev-2700	152	17	(	(	PUNCT
inlawrev-2700	152	18	cooperative	cooperative	ADJ
inlawrev-2700	152	19	hospital	hospital	NOUN
inlawrev-2700	152	20	laundry	laundry	NOUN
inlawrev-2700	152	21	taxed	tax	VERB
inlawrev-2700	152	22	)	)	PUNCT
inlawrev-2700	152	23	;	;	PUNCT
inlawrev-2700	152	24	commissioner	commissioner	NOUN
inlawrev-2700	152	25	v.	v.	PROPN
inlawrev-2700	152	26	glenshaw	glenshaw	PROPN
inlawrev-2700	152	27	glass	glass	PROPN
inlawrev-2700	152	28	co.	co.	PROPN
inlawrev-2700	152	29	,	,	PUNCT
inlawrev-2700	152	30	348	348	NUM
inlawrev-2700	152	31	u.s	u.s	PROPN
inlawrev-2700	152	32	.	.	PROPN
inlawrev-2700	152	33	426	426	NUM
inlawrev-2700	152	34	(	(	PUNCT
inlawrev-2700	152	35	1955	1955	NUM
inlawrev-2700	152	36	)	)	PUNCT
inlawrev-2700	152	37	(	(	PUNCT
inlawrev-2700	152	38	punitive	punitive	ADJ
inlawrev-2700	152	39	and	and	CCONJ
inlawrev-2700	152	40	treble	treble	ADJ
inlawrev-2700	152	41	damages	damage	NOUN
inlawrev-2700	152	42	taxed	tax	VERB
inlawrev-2700	152	43	)	)	PUNCT
inlawrev-2700	152	44	;	;	PUNCT
inlawrev-2700	152	45	helvering	helvere	VERB
inlawrev-2700	152	46	v.	v.	ADP
inlawrev-2700	152	47	chfford	chfford	NOUN
inlawrev-2700	152	48	,	,	PUNCT
inlawrev-2700	152	49	309	309	NUM
inlawrev-2700	152	50	u.s	u.s	PROPN
inlawrev-2700	152	51	.	.	PROPN
inlawrev-2700	152	52	331	331	NUM
inlawrev-2700	152	53	(	(	PUNCT
inlawrev-2700	152	54	1940	1940	NUM
inlawrev-2700	152	55	)	)	PUNCT
inlawrev-2700	152	56	(	(	PUNCT
inlawrev-2700	152	57	trust	trust	NOUN
inlawrev-2700	152	58	taxed	tax	VERB
inlawrev-2700	152	59	to	to	ADP
inlawrev-2700	152	60	grantor	grantor	NOUN
inlawrev-2700	152	61	)	)	PUNCT
inlawrev-2700	152	62	;	;	PUNCT
inlawrev-2700	152	63	helvering	helvere	VERB
inlawrev-2700	152	64	v.	v.	ADP
inlawrev-2700	152	65	midland	midland	PROPN
inlawrev-2700	152	66	mut	mut	PROPN
inlawrev-2700	152	67	.	.	PUNCT
inlawrev-2700	153	1	life	life	PROPN
inlawrev-2700	153	2	ins	ins	PROPN
inlawrev-2700	153	3	.	.	PUNCT
inlawrev-2700	153	4	co.	co.	PROPN
inlawrev-2700	153	5	,	,	PUNCT
inlawrev-2700	153	6	300	300	NUM
inlawrev-2700	153	7	u.s	u.s	PROPN
inlawrev-2700	153	8	.	.	PROPN
inlawrev-2700	153	9	216	216	NUM
inlawrev-2700	153	10	(	(	PUNCT
inlawrev-2700	153	11	1937	1937	NUM
inlawrev-2700	153	12	)	)	PUNCT
inlawrev-2700	153	13	(	(	PUNCT
inlawrev-2700	153	14	interest	interest	NOUN
inlawrev-2700	153	15	bid	bid	VERB
inlawrev-2700	153	16	by	by	ADP
inlawrev-2700	153	17	mortgagor	mortgagor	NOUN
inlawrev-2700	153	18	at	at	ADP
inlawrev-2700	153	19	successful	successful	ADJ
inlawrev-2700	153	20	foreclosure	foreclosure	NOUN
inlawrev-2700	153	21	taxed	tax	VERB
inlawrev-2700	153	22	)	)	PUNCT
inlawrev-2700	153	23	;	;	PUNCT
inlawrev-2700	153	24	douglas	douglas	PROPN
inlawrev-2700	153	25	v.	v.	PROPN
inlawrev-2700	153	26	willcuts	willcut	NOUN
inlawrev-2700	153	27	,	,	PUNCT
inlawrev-2700	153	28	296	296	NUM
inlawrev-2700	153	29	u.s	u.s	PROPN
inlawrev-2700	153	30	.	.	PROPN
inlawrev-2700	153	31	1	1	NUM
inlawrev-2700	153	32	(	(	PUNCT
inlawrev-2700	153	33	1935	1935	NUM
inlawrev-2700	153	34	)	)	PUNCT
inlawrev-2700	153	35	(	(	PUNCT
inlawrev-2700	153	36	alimony	alimony	NOUN
inlawrev-2700	153	37	taxable	taxable	ADJ
inlawrev-2700	153	38	to	to	ADP
inlawrev-2700	153	39	payor	payor	NOUN
inlawrev-2700	153	40	)	)	PUNCT
inlawrev-2700	153	41	;	;	PUNCT
inlawrev-2700	153	42	irwin	irwin	PROPN
inlawrev-2700	153	43	v.	v.	PROPN
inlawrev-2700	153	44	gavit	gavit	PROPN
inlawrev-2700	153	45	,	,	PUNCT
inlawrev-2700	153	46	268	268	NUM
inlawrev-2700	153	47	u.s	u.s	PROPN
inlawrev-2700	153	48	.	.	PROPN
inlawrev-2700	153	49	161	161	NUM
inlawrev-2700	153	50	(	(	PUNCT
inlawrev-2700	153	51	1925	1925	NUM
inlawrev-2700	153	52	)	)	PUNCT
inlawrev-2700	153	53	(	(	PUNCT
inlawrev-2700	153	54	stock	stock	NOUN
inlawrev-2700	153	55	transfer	transfer	NOUN
inlawrev-2700	153	56	held	hold	VERB
inlawrev-2700	153	57	taxable	taxable	ADJ
inlawrev-2700	153	58	)	)	PUNCT
inlawrev-2700	153	59	.	.	PUNCT
inlawrev-2700	154	1	'	'	PUNCT
inlawrev-2700	155	1	^see	^see	NUM
inlawrev-2700	155	2	hcsc	hcsc	NOUN
inlawrev-2700	155	3	-	-	PUNCT
inlawrev-2700	155	4	laundry	laundry	NOUN
inlawrev-2700	155	5	,	,	PUNCT
inlawrev-2700	155	6	450	450	NUM
inlawrev-2700	155	7	u.s	u.s	PROPN
inlawrev-2700	155	8	.	.	PROPN
inlawrev-2700	155	9	at	at	ADP
inlawrev-2700	155	10	8	8	NUM
inlawrev-2700	155	11	;	;	PUNCT
inlawrev-2700	155	12	kowalski	kowalski	PROPN
inlawrev-2700	155	13	,	,	PUNCT
inlawrev-2700	155	14	434	434	NUM
inlawrev-2700	155	15	u.s	u.s	PROPN
inlawrev-2700	155	16	.	.	PROPN
inlawrev-2700	155	17	at	at	ADP
inlawrev-2700	155	18	83	83	NUM
inlawrev-2700	155	19	;	;	PUNCT
inlawrev-2700	155	20	glenshaw	glenshaw	PROPN
inlawrev-2700	155	21	glass	glass	PROPN
inlawrev-2700	155	22	co.	co.	PROPN
inlawrev-2700	155	23	,	,	PUNCT
inlawrev-2700	155	24	348	348	NUM
inlawrev-2700	155	25	u.s	u.s	PROPN
inlawrev-2700	155	26	.	.	PROPN
inlawrev-2700	155	27	at	at	ADP
inlawrev-2700	155	28	432	432	NUM
inlawrev-2700	155	29	-	-	SYM
inlawrev-2700	155	30	33	33	NUM
inlawrev-2700	155	31	;	;	PUNCT
inlawrev-2700	155	32	clifford	clifford	PROPN
inlawrev-2700	155	33	,	,	PUNCT
inlawrev-2700	155	34	309	309	NUM
inlawrev-2700	155	35	u.s	u.s	PROPN
inlawrev-2700	155	36	.	.	PROPN
inlawrev-2700	155	37	at	at	ADP
inlawrev-2700	155	38	337	337	NUM
inlawrev-2700	155	39	-	-	SYM
inlawrev-2700	155	40	38	38	NUM
inlawrev-2700	155	41	;	;	PUNCT
inlawrev-2700	155	42	midland	midland	PROPN
inlawrev-2700	155	43	mut	mut	PROPN
inlawrev-2700	155	44	.	.	PUNCT
inlawrev-2700	156	1	life	life	PROPN
inlawrev-2700	156	2	ins	ins	PROPN
inlawrev-2700	156	3	.	.	PUNCT
inlawrev-2700	156	4	co.	co.	PROPN
inlawrev-2700	156	5	,	,	PUNCT
inlawrev-2700	156	6	300	300	NUM
inlawrev-2700	156	7	u.s	u.s	PROPN
inlawrev-2700	156	8	.	.	PROPN
inlawrev-2700	156	9	at	at	ADP
inlawrev-2700	156	10	223	223	NUM
inlawrev-2700	156	11	;	;	PUNCT
inlawrev-2700	156	12	douglas	douglas	PROPN
inlawrev-2700	156	13	,	,	PUNCT
inlawrev-2700	156	14	296	296	NUM
inlawrev-2700	156	15	u.s	u.s	PROPN
inlawrev-2700	156	16	.	.	PROPN
inlawrev-2700	156	17	at	at	ADP
inlawrev-2700	156	18	9	9	NUM
inlawrev-2700	156	19	;	;	PUNCT
inlawrev-2700	156	20	irwin	irwin	PROPN
inlawrev-2700	156	21	,	,	PUNCT
inlawrev-2700	156	22	368	368	NUM
inlawrev-2700	156	23	u.s	u.s	PROPN
inlawrev-2700	156	24	.	.	PROPN
inlawrev-2700	156	25	at	at	ADP
inlawrev-2700	156	26	166	166	NUM
inlawrev-2700	156	27	.	.	PUNCT
inlawrev-2700	156	28	'	'	PUNCT
inlawrev-2700	156	29	^glenshaw	^glenshaw	PUNCT
inlawrev-2700	156	30	glass	glass	PROPN
inlawrev-2700	156	31	co.	co.	PROPN
inlawrev-2700	156	32	,	,	PUNCT
inlawrev-2700	156	33	348	348	NUM
inlawrev-2700	156	34	u.s	u.s	PROPN
inlawrev-2700	156	35	.	.	PROPN
inlawrev-2700	156	36	at	at	ADP
inlawrev-2700	156	37	429	429	NUM
inlawrev-2700	156	38	.	.	PUNCT
inlawrev-2700	157	1	two	two	NUM
inlawrev-2700	157	2	cases	case	NOUN
inlawrev-2700	157	3	,	,	PUNCT
inlawrev-2700	157	4	glenshaw	glenshaw	PROPN
inlawrev-2700	157	5	glass	glass	PROPN
inlawrev-2700	157	6	co.	co.	PROPN
inlawrev-2700	157	7	,	,	PUNCT
inlawrev-2700	157	8	18	18	NUM
inlawrev-2700	157	9	t.c	t.c	PROPN
inlawrev-2700	157	10	.	.	PROPN
inlawrev-2700	157	11	860	860	NUM
inlawrev-2700	157	12	(	(	PUNCT
inlawrev-2700	157	13	1952	1952	NUM
inlawrev-2700	157	14	)	)	PUNCT
inlawrev-2700	157	15	,	,	PUNCT
inlawrev-2700	157	16	and	and	CCONJ
inlawrev-2700	157	17	commissioner	commissioner	PROPN
inlawrev-2700	157	18	v.	v.	PROPN
inlawrev-2700	157	19	william	william	PROPN
inlawrev-2700	157	20	goldman	goldman	PROPN
inlawrev-2700	157	21	theatres	theatres	PROPN
inlawrev-2700	157	22	,	,	PUNCT
inlawrev-2700	157	23	inc	inc	PROPN
inlawrev-2700	157	24	.	.	PROPN
inlawrev-2700	157	25	,	,	PUNCT
inlawrev-2700	157	26	19	19	NUM
inlawrev-2700	157	27	t.c	t.c	PROPN
inlawrev-2700	157	28	.	.	PROPN
inlawrev-2700	157	29	637	637	NUM
inlawrev-2700	157	30	(	(	PUNCT
inlawrev-2700	157	31	1953	1953	NUM
inlawrev-2700	157	32	)	)	PUNCT
inlawrev-2700	157	33	were	be	AUX
inlawrev-2700	157	34	consolidated	consolidate	VERB
inlawrev-2700	157	35	and	and	CCONJ
inlawrev-2700	157	36	heard	hear	VERB
inlawrev-2700	157	37	en	en	ADP
inlawrev-2700	157	38	banc	banc	PROPN
inlawrev-2700	157	39	by	by	ADP
inlawrev-2700	157	40	the	the	DET
inlawrev-2700	157	41	third	third	ADJ
inlawrev-2700	157	42	circuit	circuit	NOUN
inlawrev-2700	157	43	court	court	NOUN
inlawrev-2700	157	44	of	of	ADP
inlawrev-2700	157	45	appeals	appeal	NOUN
inlawrev-2700	157	46	(	(	PUNCT
inlawrev-2700	157	47	211	211	NUM
inlawrev-2700	157	48	f.2d	f.2d	ADP
inlawrev-2700	157	49	928	928	NUM
inlawrev-2700	157	50	(	(	PUNCT
inlawrev-2700	157	51	1954	1954	NUM
inlawrev-2700	157	52	)	)	PUNCT
inlawrev-2700	157	53	)	)	PUNCT
inlawrev-2700	157	54	which	which	PRON
inlawrev-2700	157	55	ruled	rule	VERB
inlawrev-2700	157	56	that	that	SCONJ
inlawrev-2700	157	57	exemplary	exemplary	ADJ
inlawrev-2700	157	58	damages	damage	NOUN
inlawrev-2700	157	59	for	for	ADP
inlawrev-2700	157	60	fraud	fraud	NOUN
inlawrev-2700	157	61	and	and	CCONJ
inlawrev-2700	157	62	treble	treble	ADJ
inlawrev-2700	157	63	damages	damage	NOUN
inlawrev-2700	157	64	for	for	ADP
inlawrev-2700	157	65	injury	injury	NOUN
inlawrev-2700	157	66	to	to	ADP
inlawrev-2700	157	67	business	business	NOUN
inlawrev-2700	157	68	through	through	ADP
inlawrev-2700	157	69	violation	violation	NOUN
inlawrev-2700	157	70	of	of	ADP
inlawrev-2700	157	71	anti	anti	ADJ
inlawrev-2700	157	72	-	-	ADJ
inlawrev-2700	157	73	trust	trust	ADJ
inlawrev-2700	157	74	laws	law	NOUN
inlawrev-2700	157	75	were	be	AUX
inlawrev-2700	157	76	non	non	ADJ
inlawrev-2700	157	77	-	-	ADJ
inlawrev-2700	157	78	taxable	taxable	ADJ
inlawrev-2700	157	79	because	because	SCONJ
inlawrev-2700	157	80	the	the	DET
inlawrev-2700	157	81	payments	payment	NOUN
inlawrev-2700	157	82	were	be	AUX
inlawrev-2700	157	83	outside	outside	ADP
inlawrev-2700	157	84	of	of	ADP
inlawrev-2700	157	85	the	the	DET
inlawrev-2700	157	86	scope	scope	NOUN
inlawrev-2700	157	87	of	of	ADP
inlawrev-2700	157	88	the	the	DET
inlawrev-2700	157	89	gross	gross	ADJ
inlawrev-2700	157	90	income	income	NOUN
inlawrev-2700	157	91	section	section	NOUN
inlawrev-2700	157	92	of	of	ADP
inlawrev-2700	157	93	the	the	DET
inlawrev-2700	157	94	internal	internal	ADJ
inlawrev-2700	157	95	revenue	revenue	NOUN
inlawrev-2700	157	96	code	code	NOUN
inlawrev-2700	157	97	of	of	ADP
inlawrev-2700	157	98	1954	1954	NUM
inlawrev-2700	157	99	.	.	PUNCT
inlawrev-2700	158	1	348	348	NUM
inlawrev-2700	158	2	u.s	u.s	PROPN
inlawrev-2700	158	3	.	.	PROPN
inlawrev-2700	158	4	at	at	ADP
inlawrev-2700	158	5	427	427	NUM
inlawrev-2700	158	6	-	-	SYM
inlawrev-2700	158	7	29	29	NUM
inlawrev-2700	158	8	.	.	PUNCT
inlawrev-2700	159	1	the	the	DET
inlawrev-2700	159	2	supreme	supreme	PROPN
inlawrev-2700	159	3	court	court	PROPN
inlawrev-2700	159	4	reversed	reverse	VERB
inlawrev-2700	159	5	.	.	PUNCT
inlawrev-2700	160	1	i	i	PRON
inlawrev-2700	160	2	d.	d.	PROPN
inlawrev-2700	160	3	at	at	ADP
inlawrev-2700	160	4	428	428	NUM
inlawrev-2700	160	5	.	.	PUNCT
inlawrev-2700	160	6	1987	1987	NUM
inlawrev-2700	160	7	]	]	PUNCT
inlawrev-2700	160	8	frequent	frequent	ADJ
inlawrev-2700	160	9	flyer	flyer	NOUN
inlawrev-2700	160	10	benefits	benefit	VERB
inlawrev-2700	160	11	829	829	NUM
inlawrev-2700	160	12	congress	congress	PROPN
inlawrev-2700	160	13	intended	intend	VERB
inlawrev-2700	160	14	to	to	PART
inlawrev-2700	160	15	retain	retain	VERB
inlawrev-2700	160	16	its	its	PRON
inlawrev-2700	160	17	broad	broad	ADJ
inlawrev-2700	160	18	taxing	tax	VERB
inlawrev-2700	160	19	powers.^	powers.^	NOUN
inlawrev-2700	160	20	'	'	NOUN
inlawrev-2700	160	21	*	*	NOUN
inlawrev-2700	161	1	the	the	DET
inlawrev-2700	161	2	court	court	NOUN
inlawrev-2700	161	3	stated	state	VERB
inlawrev-2700	161	4	,	,	PUNCT
inlawrev-2700	161	5	*	*	PUNCT
inlawrev-2700	161	6	'	'	PUNCT
inlawrev-2700	161	7	[	[	X
inlawrev-2700	161	8	c]ongress	c]ongress	ADJ
inlawrev-2700	161	9	applied	apply	VERB
inlawrev-2700	161	10	no	no	DET
inlawrev-2700	161	11	limitations	limitation	NOUN
inlawrev-2700	161	12	as	as	ADP
inlawrev-2700	161	13	to	to	ADP
inlawrev-2700	161	14	the	the	DET
inlawrev-2700	161	15	source	source	NOUN
inlawrev-2700	161	16	of	of	ADP
inlawrev-2700	161	17	taxable	taxable	ADJ
inlawrev-2700	161	18	receipts	receipt	NOUN
inlawrev-2700	161	19	,	,	PUNCT
inlawrev-2700	161	20	nor	nor	CCONJ
inlawrev-2700	161	21	restricting	restrict	VERB
inlawrev-2700	161	22	labels	label	NOUN
inlawrev-2700	161	23	as	as	ADP
inlawrev-2700	161	24	to	to	ADP
inlawrev-2700	161	25	their	their	PRON
inlawrev-2700	161	26	nature	nature	NOUN
inlawrev-2700	161	27	.	.	PUNCT
inlawrev-2700	162	1	"	"	PUNCT
inlawrev-2700	162	2	^^	^^	PUNCT
inlawrev-2700	162	3	by	by	ADP
inlawrev-2700	162	4	the	the	DET
inlawrev-2700	162	5	same	same	ADJ
inlawrev-2700	162	6	reasoning	reasoning	NOUN
inlawrev-2700	162	7	,	,	PUNCT
inlawrev-2700	162	8	the	the	DET
inlawrev-2700	162	9	source	source	NOUN
inlawrev-2700	162	10	of	of	ADP
inlawrev-2700	162	11	a	a	DET
inlawrev-2700	162	12	frequent	frequent	ADJ
inlawrev-2700	162	13	flyer	flyer	NOUN
inlawrev-2700	162	14	bonus	bonus	NOUN
inlawrev-2700	162	15	as	as	ADP
inlawrev-2700	162	16	a	a	DET
inlawrev-2700	162	17	promotional	promotional	ADJ
inlawrev-2700	162	18	mechanism	mechanism	NOUN
inlawrev-2700	162	19	has	have	VERB
inlawrev-2700	162	20	no	no	DET
inlawrev-2700	162	21	bearing	bearing	NOUN
inlawrev-2700	162	22	on	on	ADP
inlawrev-2700	162	23	whether	whether	SCONJ
inlawrev-2700	162	24	the	the	DET
inlawrev-2700	162	25	flight	flight	NOUN
inlawrev-2700	162	26	should	should	AUX
inlawrev-2700	162	27	be	be	AUX
inlawrev-2700	162	28	considered	consider	VERB
inlawrev-2700	162	29	to	to	PART
inlawrev-2700	162	30	be	be	AUX
inlawrev-2700	162	31	income	income	NOUN
inlawrev-2700	162	32	if	if	SCONJ
inlawrev-2700	162	33	its	its	PRON
inlawrev-2700	162	34	receipt	receipt	NOUN
inlawrev-2700	162	35	falls	fall	VERB
inlawrev-2700	162	36	within	within	ADP
inlawrev-2700	162	37	congress	congress	PROPN
inlawrev-2700	162	38	'	'	PART
inlawrev-2700	162	39	broad	broad	ADJ
inlawrev-2700	162	40	taxing	tax	VERB
inlawrev-2700	162	41	powers	power	NOUN
inlawrev-2700	162	42	.	.	PUNCT
inlawrev-2700	163	1	second	second	ADV
inlawrev-2700	163	2	,	,	PUNCT
inlawrev-2700	163	3	the	the	DET
inlawrev-2700	163	4	court	court	NOUN
inlawrev-2700	163	5	construed	construe	VERB
inlawrev-2700	163	6	gross	gross	ADJ
inlawrev-2700	163	7	income	income	NOUN
inlawrev-2700	163	8	broadly	broadly	ADV
inlawrev-2700	163	9	in	in	ADP
inlawrev-2700	163	10	glenshaw	glenshaw	PROPN
inlawrev-2700	163	11	glass	glass	PROPN
inlawrev-2700	163	12	co.	co.	PROPN
inlawrev-2700	163	13	when	when	SCONJ
inlawrev-2700	163	14	it	it	PRON
inlawrev-2700	163	15	defined	define	VERB
inlawrev-2700	163	16	punitive	punitive	ADJ
inlawrev-2700	163	17	damages	damage	NOUN
inlawrev-2700	163	18	as	as	ADP
inlawrev-2700	163	19	income	income	NOUN
inlawrev-2700	163	20	because	because	SCONJ
inlawrev-2700	163	21	they	they	PRON
inlawrev-2700	163	22	were	be	AUX
inlawrev-2700	163	23	'	'	PUNCT
inlawrev-2700	163	24	^accessions	^accession	NOUN
inlawrev-2700	163	25	to	to	ADP
inlawrev-2700	163	26	wealth	wealth	NOUN
inlawrev-2700	163	27	,	,	PUNCT
inlawrev-2700	163	28	clearly	clearly	ADV
inlawrev-2700	163	29	realized	realize	VERB
inlawrev-2700	163	30	,	,	PUNCT
inlawrev-2700	163	31	and	and	CCONJ
inlawrev-2700	163	32	over	over	ADP
inlawrev-2700	163	33	which	which	PRON
inlawrev-2700	163	34	the	the	DET
inlawrev-2700	163	35	taxpayers	taxpayer	NOUN
inlawrev-2700	163	36	have	have	VERB
inlawrev-2700	163	37	complete	complete	ADJ
inlawrev-2700	163	38	dominion	dominion	NOUN
inlawrev-2700	163	39	.	.	PUNCT
inlawrev-2700	164	1	"	"	PUNCT
inlawrev-2700	164	2	^^	^^	PUNCT
inlawrev-2700	164	3	similarly	similarly	ADV
inlawrev-2700	164	4	,	,	PUNCT
inlawrev-2700	164	5	the	the	DET
inlawrev-2700	164	6	court	court	NOUN
inlawrev-2700	164	7	has	have	AUX
inlawrev-2700	164	8	defined	define	VERB
inlawrev-2700	164	9	meal	meal	NOUN
inlawrev-2700	164	10	allowances^	allowances^	NOUN
inlawrev-2700	164	11	''	''	PUNCT
inlawrev-2700	164	12	and	and	CCONJ
inlawrev-2700	164	13	embezzled	embezzle	VERB
inlawrev-2700	164	14	funds^^	funds^^	NOUN
inlawrev-2700	164	15	as	as	ADP
inlawrev-2700	164	16	such	such	ADJ
inlawrev-2700	164	17	*	*	PUNCT
inlawrev-2700	164	18	'	'	NOUN
inlawrev-2700	164	19	accessions	accession	NOUN
inlawrev-2700	164	20	.	.	PUNCT
inlawrev-2700	164	21	"	"	PUNCT
inlawrev-2700	165	1	by	by	ADP
inlawrev-2700	165	2	analogy	analogy	NOUN
inlawrev-2700	165	3	,	,	PUNCT
inlawrev-2700	165	4	bonus	bonus	NOUN
inlawrev-2700	165	5	flights	flight	NOUN
inlawrev-2700	165	6	could	could	AUX
inlawrev-2700	165	7	be	be	AUX
inlawrev-2700	165	8	considered	consider	VERB
inlawrev-2700	165	9	accessions	accession	NOUN
inlawrev-2700	165	10	to	to	ADP
inlawrev-2700	165	11	wealth	wealth	NOUN
inlawrev-2700	165	12	that	that	PRON
inlawrev-2700	165	13	are	be	AUX
inlawrev-2700	165	14	totally	totally	ADV
inlawrev-2700	165	15	under	under	ADP
inlawrev-2700	165	16	the	the	DET
inlawrev-2700	165	17	control	control	NOUN
inlawrev-2700	165	18	of	of	ADP
inlawrev-2700	165	19	the	the	DET
inlawrev-2700	165	20	frequent	frequent	ADJ
inlawrev-2700	165	21	flyer	flyer	NOUN
inlawrev-2700	165	22	,	,	PUNCT
inlawrev-2700	165	23	and	and	CCONJ
inlawrev-2700	165	24	thus	thus	ADV
inlawrev-2700	165	25	are	be	AUX
inlawrev-2700	165	26	taxable	taxable	ADJ
inlawrev-2700	165	27	as	as	ADP
inlawrev-2700	165	28	gross	gross	ADJ
inlawrev-2700	165	29	income	income	NOUN
inlawrev-2700	165	30	to	to	ADP
inlawrev-2700	165	31	the	the	DET
inlawrev-2700	165	32	recipient	recipient	NOUN
inlawrev-2700	165	33	.	.	PUNCT
inlawrev-2700	166	1	third	third	ADJ
inlawrev-2700	166	2	,	,	PUNCT
inlawrev-2700	166	3	the	the	DET
inlawrev-2700	166	4	court	court	NOUN
inlawrev-2700	166	5	has	have	AUX
inlawrev-2700	166	6	broadly	broadly	ADV
inlawrev-2700	166	7	construed	construe	VERB
inlawrev-2700	166	8	the	the	DET
inlawrev-2700	166	9	definition	definition	NOUN
inlawrev-2700	166	10	of	of	ADP
inlawrev-2700	166	11	gross	gross	ADJ
inlawrev-2700	166	12	income	income	NOUN
inlawrev-2700	166	13	by	by	ADP
inlawrev-2700	166	14	stating	state	VERB
inlawrev-2700	166	15	that	that	SCONJ
inlawrev-2700	166	16	it	it	PRON
inlawrev-2700	166	17	is	be	AUX
inlawrev-2700	166	18	congress	congress	PROPN
inlawrev-2700	166	19	'	'	PART
inlawrev-2700	166	20	intent	intent	NOUN
inlawrev-2700	166	21	to	to	PART
inlawrev-2700	166	22	tax	tax	VERB
inlawrev-2700	166	23	gains	gain	NOUN
inlawrev-2700	166	24	unless	unless	SCONJ
inlawrev-2700	166	25	specifically	specifically	ADV
inlawrev-2700	166	26	exempted	exempt	VERB
inlawrev-2700	166	27	.	.	PUNCT
inlawrev-2700	166	28	^^	^^	PUNCT
inlawrev-2700	166	29	as	as	SCONJ
inlawrev-2700	166	30	the	the	DET
inlawrev-2700	166	31	court	court	NOUN
inlawrev-2700	166	32	has	have	AUX
inlawrev-2700	166	33	explained	explain	VERB
inlawrev-2700	166	34	,	,	PUNCT
inlawrev-2700	166	35	"	"	PUNCT
inlawrev-2700	166	36	[	[	X
inlawrev-2700	166	37	u]nder	u]nder	ADP
inlawrev-2700	166	38	our	our	PRON
inlawrev-2700	166	39	system	system	NOUN
inlawrev-2700	166	40	of	of	ADP
inlawrev-2700	166	41	federal	federal	ADJ
inlawrev-2700	166	42	income	income	NOUN
inlawrev-2700	166	43	taxation	taxation	NOUN
inlawrev-2700	166	44	.	.	PUNCT
inlawrev-2700	166	45	.	.	PUNCT
inlawrev-2700	166	46	.	.	PUNCT
inlawrev-2700	167	1	every	every	DET
inlawrev-2700	167	2	element	element	NOUN
inlawrev-2700	167	3	of	of	ADP
inlawrev-2700	167	4	gross	gross	ADJ
inlawrev-2700	167	5	income	income	NOUN
inlawrev-2700	167	6	of	of	ADP
inlawrev-2700	167	7	a	a	DET
inlawrev-2700	167	8	person	person	NOUN
inlawrev-2700	167	9	,	,	PUNCT
inlawrev-2700	167	10	corporate	corporate	ADJ
inlawrev-2700	167	11	or	or	CCONJ
inlawrev-2700	167	12	individual	individual	ADJ
inlawrev-2700	167	13	,	,	PUNCT
inlawrev-2700	167	14	is	be	AUX
inlawrev-2700	167	15	subject	subject	ADJ
inlawrev-2700	167	16	to	to	ADP
inlawrev-2700	167	17	tax	tax	NOUN
inlawrev-2700	167	18	unless	unless	SCONJ
inlawrev-2700	167	19	there	there	PRON
inlawrev-2700	167	20	is	be	VERB
inlawrev-2700	167	21	a	a	DET
inlawrev-2700	167	22	statute	statute	NOUN
inlawrev-2700	167	23	or	or	CCONJ
inlawrev-2700	167	24	some	some	DET
inlawrev-2700	167	25	rule	rule	NOUN
inlawrev-2700	167	26	of	of	ADP
inlawrev-2700	167	27	law	law	NOUN
inlawrev-2700	167	28	that	that	PRON
inlawrev-2700	167	29	exempts	exempt	VERB
inlawrev-2700	167	30	that	that	DET
inlawrev-2700	167	31	person	person	NOUN
inlawrev-2700	167	32	or	or	CCONJ
inlawrev-2700	167	33	element	element	NOUN
inlawrev-2700	167	34	.	.	PUNCT
inlawrev-2700	168	1	"	"	PUNCT
inlawrev-2700	168	2	^^	^^	PUNCT
inlawrev-2700	168	3	therefore	therefore	ADV
inlawrev-2700	168	4	,	,	PUNCT
inlawrev-2700	168	5	courts	court	NOUN
inlawrev-2700	168	6	strictly	strictly	ADV
inlawrev-2700	168	7	construe	construe	VERB
inlawrev-2700	168	8	any	any	DET
inlawrev-2700	168	9	code	code	NOUN
inlawrev-2700	168	10	section	section	NOUN
inlawrev-2700	168	11	which	which	PRON
inlawrev-2700	168	12	circumvents	circumvent	VERB
inlawrev-2700	168	13	taxation	taxation	NOUN
inlawrev-2700	168	14	in	in	ADP
inlawrev-2700	168	15	order	order	NOUN
inlawrev-2700	168	16	to	to	PART
inlawrev-2700	168	17	enforce	enforce	VERB
inlawrev-2700	168	18	congress	congress	PROPN
inlawrev-2700	168	19	'	'	PART
inlawrev-2700	168	20	broad	broad	ADJ
inlawrev-2700	168	21	taxing	tax	VERB
inlawrev-2700	168	22	powers.^	powers.^	NOUN
inlawrev-2700	168	23	'	'	PART
inlawrev-2700	168	24	5'*348	5'*348	PROPN
inlawrev-2700	168	25	u.s	u.s	PROPN
inlawrev-2700	168	26	.	.	PROPN
inlawrev-2700	168	27	at	at	ADP
inlawrev-2700	168	28	430	430	NUM
inlawrev-2700	168	29	.	.	PUNCT
inlawrev-2700	168	30	''	''	PUNCT
inlawrev-2700	169	1	i	i	PRON
inlawrev-2700	169	2	d.	d.	PROPN
inlawrev-2700	169	3	at	at	ADP
inlawrev-2700	169	4	429	429	NUM
inlawrev-2700	169	5	-	-	SYM
inlawrev-2700	169	6	30	30	NUM
inlawrev-2700	169	7	.	.	PUNCT
inlawrev-2700	169	8	''	''	PUNCT
inlawrev-2700	170	1	'	'	PUNCT
inlawrev-2700	170	2	i	i	PRON
inlawrev-2700	170	3	d.	d.	VERB
inlawrev-2700	170	4	at	at	ADP
inlawrev-2700	170	5	431	431	NUM
inlawrev-2700	170	6	.	.	PUNCT
inlawrev-2700	171	1	"	"	PUNCT
inlawrev-2700	171	2	commissioner	commissioner	NOUN
inlawrev-2700	171	3	v.	v.	PROPN
inlawrev-2700	171	4	kowalski	kowalski	PROPN
inlawrev-2700	171	5	,	,	PUNCT
inlawrev-2700	171	6	434	434	NUM
inlawrev-2700	171	7	u.s	u.s	PROPN
inlawrev-2700	171	8	.	.	PROPN
inlawrev-2700	171	9	77	77	NUM
inlawrev-2700	171	10	,	,	PUNCT
inlawrev-2700	171	11	83	83	NUM
inlawrev-2700	171	12	(	(	PUNCT
inlawrev-2700	171	13	1977	1977	NUM
inlawrev-2700	171	14	)	)	PUNCT
inlawrev-2700	171	15	.	.	PUNCT
inlawrev-2700	172	1	the	the	DET
inlawrev-2700	172	2	tax	tax	NOUN
inlawrev-2700	172	3	court	court	NOUN
inlawrev-2700	172	4	held	hold	VERB
inlawrev-2700	172	5	that	that	SCONJ
inlawrev-2700	172	6	the	the	DET
inlawrev-2700	172	7	meal	meal	NOUN
inlawrev-2700	172	8	allowances	allowance	NOUN
inlawrev-2700	172	9	were	be	AUX
inlawrev-2700	172	10	gross	gross	ADJ
inlawrev-2700	172	11	income	income	NOUN
inlawrev-2700	172	12	under	under	ADP
inlawrev-2700	172	13	i.r.c	i.r.c	NOUN
inlawrev-2700	172	14	.	.	PUNCT
inlawrev-2700	173	1	§	§	PROPN
inlawrev-2700	173	2	61	61	NUM
inlawrev-2700	173	3	(	(	PUNCT
inlawrev-2700	173	4	1982	1982	NUM
inlawrev-2700	173	5	)	)	PUNCT
inlawrev-2700	173	6	and	and	CCONJ
inlawrev-2700	173	7	were	be	AUX
inlawrev-2700	173	8	not	not	PART
inlawrev-2700	173	9	excludfble	excludfble	ADJ
inlawrev-2700	173	10	under	under	ADP
inlawrev-2700	173	11	i.r.c	i.r.c	NOUN
inlawrev-2700	173	12	.	.	PUNCT
inlawrev-2700	174	1	§	§	PROPN
inlawrev-2700	174	2	119(a)(1	119(a)(1	PROPN
inlawrev-2700	174	3	)	)	PUNCT
inlawrev-2700	174	4	(	(	PUNCT
inlawrev-2700	174	5	1982	1982	NUM
inlawrev-2700	174	6	)	)	PUNCT
inlawrev-2700	174	7	,	,	PUNCT
inlawrev-2700	174	8	which	which	PRON
inlawrev-2700	174	9	exempts	exempt	VERB
inlawrev-2700	174	10	meals	meal	NOUN
inlawrev-2700	174	11	for	for	ADP
inlawrev-2700	174	12	the	the	DET
inlawrev-2700	174	13	convenience	convenience	NOUN
inlawrev-2700	174	14	of	of	ADP
inlawrev-2700	174	15	the	the	DET
inlawrev-2700	174	16	employer	employer	NOUN
inlawrev-2700	174	17	from	from	ADP
inlawrev-2700	174	18	taxation	taxation	NOUN
inlawrev-2700	174	19	.	.	PUNCT
inlawrev-2700	175	1	i	i	PRON
inlawrev-2700	175	2	d.	d.	PROPN
inlawrev-2700	175	3	at	at	ADP
inlawrev-2700	175	4	81	81	NUM
inlawrev-2700	175	5	.	.	PUNCT
inlawrev-2700	176	1	the	the	DET
inlawrev-2700	176	2	third	third	ADJ
inlawrev-2700	176	3	circuit	circuit	NOUN
inlawrev-2700	176	4	court	court	NOUN
inlawrev-2700	176	5	of	of	ADP
inlawrev-2700	176	6	appeals	appeal	NOUN
inlawrev-2700	176	7	reversed	reverse	VERB
inlawrev-2700	176	8	.	.	PUNCT
inlawrev-2700	177	1	i	i	PRON
inlawrev-2700	177	2	d.	d.	PROPN
inlawrev-2700	177	3	at	at	ADP
inlawrev-2700	177	4	81	81	NUM
inlawrev-2700	177	5	-	-	SYM
inlawrev-2700	177	6	82	82	NUM
inlawrev-2700	177	7	.	.	PUNCT
inlawrev-2700	178	1	because	because	SCONJ
inlawrev-2700	178	2	of	of	ADP
inlawrev-2700	178	3	a	a	DET
inlawrev-2700	178	4	conflict	conflict	NOUN
inlawrev-2700	178	5	between	between	ADP
inlawrev-2700	178	6	the	the	DET
inlawrev-2700	178	7	circuits	circuit	NOUN
inlawrev-2700	178	8	,	,	PUNCT
inlawrev-2700	178	9	the	the	DET
inlawrev-2700	178	10	supreme	supreme	PROPN
inlawrev-2700	178	11	court	court	PROPN
inlawrev-2700	178	12	granted	grant	VERB
inlawrev-2700	178	13	certiorari	certiorari	NOUN
inlawrev-2700	178	14	.	.	PUNCT
inlawrev-2700	179	1	i	i	PRON
inlawrev-2700	179	2	d.	d.	PROPN
inlawrev-2700	179	3	at	at	ADP
inlawrev-2700	179	4	82	82	NUM
inlawrev-2700	179	5	.	.	PUNCT
inlawrev-2700	180	1	the	the	DET
inlawrev-2700	180	2	supreme	supreme	PROPN
inlawrev-2700	180	3	court	court	PROPN
inlawrev-2700	180	4	reversed	reverse	VERB
inlawrev-2700	180	5	the	the	DET
inlawrev-2700	180	6	third	third	ADJ
inlawrev-2700	180	7	circuit	circuit	NOUN
inlawrev-2700	180	8	.	.	PUNCT
inlawrev-2700	181	1	i	i	PRON
inlawrev-2700	181	2	d.	d.	PROPN
inlawrev-2700	181	3	at	at	ADP
inlawrev-2700	181	4	97	97	NUM
inlawrev-2700	181	5	.	.	PUNCT
inlawrev-2700	181	6	'	'	PUNCT
inlawrev-2700	182	1	«	«	PUNCT
inlawrev-2700	182	2	james	james	PROPN
inlawrev-2700	182	3	v.	v.	PROPN
inlawrev-2700	182	4	united	united	PROPN
inlawrev-2700	182	5	states	states	PROPN
inlawrev-2700	182	6	,	,	PUNCT
inlawrev-2700	182	7	366	366	NUM
inlawrev-2700	182	8	u.s	u.s	PROPN
inlawrev-2700	182	9	.	.	PROPN
inlawrev-2700	182	10	213	213	NUM
inlawrev-2700	182	11	(	(	PUNCT
inlawrev-2700	182	12	1961	1961	NUM
inlawrev-2700	182	13	)	)	PUNCT
inlawrev-2700	182	14	;	;	PUNCT
inlawrev-2700	182	15	rutkin	rutkin	PROPN
inlawrev-2700	182	16	v.	v.	PROPN
inlawrev-2700	182	17	united	united	PROPN
inlawrev-2700	182	18	states	states	PROPN
inlawrev-2700	182	19	,	,	PUNCT
inlawrev-2700	182	20	343	343	NUM
inlawrev-2700	182	21	u.s	u.s	PROPN
inlawrev-2700	182	22	.	.	PROPN
inlawrev-2700	182	23	130	130	NUM
inlawrev-2700	182	24	(	(	PUNCT
inlawrev-2700	182	25	1951	1951	NUM
inlawrev-2700	182	26	)	)	PUNCT
inlawrev-2700	182	27	.	.	PUNCT
inlawrev-2700	183	1	the	the	DET
inlawrev-2700	183	2	rutkin	rutkin	PROPN
inlawrev-2700	183	3	court	court	NOUN
inlawrev-2700	183	4	further	far	ADV
inlawrev-2700	183	5	defined	define	VERB
inlawrev-2700	183	6	control	control	NOUN
inlawrev-2700	183	7	over	over	ADP
inlawrev-2700	183	8	a	a	DET
inlawrev-2700	183	9	receipt	receipt	NOUN
inlawrev-2700	183	10	as	as	ADP
inlawrev-2700	183	11	when	when	SCONJ
inlawrev-2700	183	12	,	,	PUNCT
inlawrev-2700	183	13	"	"	PUNCT
inlawrev-2700	183	14	as	as	ADP
inlawrev-2700	183	15	a	a	DET
inlawrev-2700	183	16	practical	practical	ADJ
inlawrev-2700	183	17	matter	matter	NOUN
inlawrev-2700	183	18	,	,	PUNCT
inlawrev-2700	183	19	[	[	X
inlawrev-2700	183	20	the	the	DET
inlawrev-2700	183	21	recipient	recipient	NOUN
inlawrev-2700	183	22	]	]	PUNCT
inlawrev-2700	183	23	derives	derive	VERB
inlawrev-2700	183	24	readily	readily	ADV
inlawrev-2700	183	25	realizable	realizable	ADJ
inlawrev-2700	183	26	economic	economic	ADJ
inlawrev-2700	183	27	value	value	NOUN
inlawrev-2700	183	28	from	from	ADP
inlawrev-2700	183	29	it	it	PRON
inlawrev-2700	183	30	.	.	PUNCT
inlawrev-2700	183	31	"	"	PUNCT
inlawrev-2700	184	1	i	i	PRON
inlawrev-2700	184	2	d.	d.	VERB
inlawrev-2700	184	3	at	at	ADP
inlawrev-2700	184	4	137	137	NUM
inlawrev-2700	184	5	.	.	PUNCT
inlawrev-2700	185	1	"	"	PUNCT
inlawrev-2700	185	2	commissioner	commissioner	NOUN
inlawrev-2700	185	3	,	,	PUNCT
inlawrev-2700	185	4	v.	v.	CCONJ
inlawrev-2700	185	5	glenshaw	glenshaw	ADJ
inlawrev-2700	185	6	glass	glass	NOUN
inlawrev-2700	185	7	,	,	PUNCT
inlawrev-2700	185	8	348	348	NUM
inlawrev-2700	185	9	u.s	u.s	PROPN
inlawrev-2700	185	10	.	.	PROPN
inlawrev-2700	185	11	426	426	NUM
inlawrev-2700	185	12	,	,	PUNCT
inlawrev-2700	185	13	430	430	NUM
inlawrev-2700	185	14	(	(	PUNCT
inlawrev-2700	185	15	1955	1955	NUM
inlawrev-2700	185	16	)	)	PUNCT
inlawrev-2700	185	17	.	.	PUNCT
inlawrev-2700	186	1	^^hcsc	^^hcsc	NOUN
inlawrev-2700	186	2	-	-	NOUN
inlawrev-2700	186	3	laundry	laundry	NOUN
inlawrev-2700	186	4	v.	v.	ADP
inlawrev-2700	186	5	united	united	PROPN
inlawrev-2700	186	6	states	states	PROPN
inlawrev-2700	186	7	,	,	PUNCT
inlawrev-2700	186	8	450	450	NUM
inlawrev-2700	186	9	u.s	u.s	PROPN
inlawrev-2700	186	10	.	.	PROPN
inlawrev-2700	186	11	1	1	NUM
inlawrev-2700	186	12	,	,	PUNCT
inlawrev-2700	186	13	5	5	NUM
inlawrev-2700	186	14	(	(	PUNCT
inlawrev-2700	186	15	1981	1981	NUM
inlawrev-2700	186	16	)	)	PUNCT
inlawrev-2700	186	17	.	.	PUNCT
inlawrev-2700	187	1	the	the	DET
inlawrev-2700	187	2	court	court	NOUN
inlawrev-2700	187	3	refused	refuse	VERB
inlawrev-2700	187	4	to	to	PART
inlawrev-2700	187	5	exempt	exempt	VERB
inlawrev-2700	187	6	a	a	DET
inlawrev-2700	187	7	cooperative	cooperative	ADJ
inlawrev-2700	187	8	hospital	hospital	NOUN
inlawrev-2700	187	9	laundry	laundry	NOUN
inlawrev-2700	187	10	from	from	ADP
inlawrev-2700	187	11	taxation	taxation	NOUN
inlawrev-2700	187	12	as	as	ADP
inlawrev-2700	187	13	an	an	DET
inlawrev-2700	187	14	exempt	exempt	ADJ
inlawrev-2700	187	15	organization	organization	NOUN
inlawrev-2700	187	16	because	because	SCONJ
inlawrev-2700	187	17	i.r.c	i.r.c	NOUN
inlawrev-2700	187	18	.	.	PUNCT
inlawrev-2700	188	1	§	§	PROPN
inlawrev-2700	188	2	501(e	501(e	PROPN
inlawrev-2700	188	3	)	)	PUNCT
inlawrev-2700	188	4	(	(	PUNCT
inlawrev-2700	188	5	1982	1982	NUM
inlawrev-2700	188	6	)	)	PUNCT
inlawrev-2700	188	7	did	do	AUX
inlawrev-2700	188	8	not	not	PART
inlawrev-2700	188	9	specify	specify	VERB
inlawrev-2700	188	10	laundry	laundry	ADJ
inlawrev-2700	188	11	and	and	CCONJ
inlawrev-2700	188	12	hnen	hnen	NOUN
inlawrev-2700	188	13	services	service	NOUN
inlawrev-2700	188	14	in	in	ADP
inlawrev-2700	188	15	its	its	PRON
inlawrev-2700	188	16	listing	listing	NOUN
inlawrev-2700	188	17	of	of	ADP
inlawrev-2700	188	18	activities	activity	NOUN
inlawrev-2700	188	19	that	that	PRON
inlawrev-2700	188	20	an	an	DET
inlawrev-2700	188	21	exempt	exempt	ADJ
inlawrev-2700	188	22	hospital	hospital	NOUN
inlawrev-2700	188	23	could	could	AUX
inlawrev-2700	188	24	perform	perform	VERB
inlawrev-2700	188	25	.	.	PUNCT
inlawrev-2700	189	1	450	450	NUM
inlawrev-2700	189	2	u.s	u.s	PROPN
inlawrev-2700	189	3	.	.	PROPN
inlawrev-2700	189	4	at	at	ADP
inlawrev-2700	189	5	5	5	NUM
inlawrev-2700	189	6	-	-	SYM
inlawrev-2700	189	7	6	6	NUM
inlawrev-2700	189	8	.	.	PUNCT
inlawrev-2700	190	1	thus	thus	ADV
inlawrev-2700	190	2	,	,	PUNCT
inlawrev-2700	190	3	the	the	DET
inlawrev-2700	190	4	court	court	NOUN
inlawrev-2700	190	5	narrowly	narrowly	ADV
inlawrev-2700	190	6	construed	construe	VERB
inlawrev-2700	190	7	an	an	DET
inlawrev-2700	190	8	exemption	exemption	NOUN
inlawrev-2700	190	9	allowed	allow	VERB
inlawrev-2700	190	10	by	by	ADP
inlawrev-2700	190	11	the	the	DET
inlawrev-2700	190	12	internal	internal	PROPN
inlawrev-2700	190	13	revenue	revenue	NOUN
inlawrev-2700	190	14	code	code	NOUN
inlawrev-2700	190	15	.	.	PUNCT
inlawrev-2700	191	1	*	*	PUNCT
inlawrev-2700	191	2	'	'	PUNCT
inlawrev-2700	191	3	see	see	VERB
inlawrev-2700	191	4	bingler	bingler	PROPN
inlawrev-2700	191	5	v.	v.	PROPN
inlawrev-2700	191	6	johnson	johnson	PROPN
inlawrev-2700	191	7	,	,	PUNCT
inlawrev-2700	191	8	394	394	NUM
inlawrev-2700	191	9	u.s	u.s	PROPN
inlawrev-2700	191	10	.	.	PROPN
inlawrev-2700	191	11	741	741	NUM
inlawrev-2700	191	12	(	(	PUNCT
inlawrev-2700	191	13	1969	1969	NUM
inlawrev-2700	191	14	)	)	PUNCT
inlawrev-2700	191	15	(	(	PUNCT
inlawrev-2700	191	16	tuition	tuition	NOUN
inlawrev-2700	191	17	payments	payment	NOUN
inlawrev-2700	191	18	made	make	VERB
inlawrev-2700	191	19	in	in	ADP
inlawrev-2700	191	20	exchange	exchange	NOUN
inlawrev-2700	191	21	for	for	ADP
inlawrev-2700	191	22	promise	promise	NOUN
inlawrev-2700	191	23	of	of	ADP
inlawrev-2700	191	24	future	future	ADJ
inlawrev-2700	191	25	services	service	NOUN
inlawrev-2700	191	26	not	not	PART
inlawrev-2700	191	27	exempt	exempt	ADJ
inlawrev-2700	191	28	as	as	ADP
inlawrev-2700	191	29	scholarships	scholarship	NOUN
inlawrev-2700	191	30	)	)	PUNCT
inlawrev-2700	191	31	;	;	PUNCT
inlawrev-2700	191	32	commissioner	commissioner	NOUN
inlawrev-2700	191	33	,	,	PUNCT
inlawrev-2700	191	34	v.	v.	PROPN
inlawrev-2700	191	35	jacobson	jacobson	PROPN
inlawrev-2700	191	36	,	,	PUNCT
inlawrev-2700	191	37	336	336	NUM
inlawrev-2700	191	38	u.s	u.s	PROPN
inlawrev-2700	191	39	.	.	PROPN
inlawrev-2700	191	40	28	28	NUM
inlawrev-2700	191	41	(	(	PUNCT
inlawrev-2700	191	42	1949	1949	NUM
inlawrev-2700	191	43	)	)	PUNCT
inlawrev-2700	191	44	(	(	PUNCT
inlawrev-2700	191	45	corporation	corporation	NOUN
inlawrev-2700	191	46	's	's	PART
inlawrev-2700	191	47	buy	buy	NOUN
inlawrev-2700	191	48	-	-	PUNCT
inlawrev-2700	191	49	back	back	NOUN
inlawrev-2700	191	50	of	of	ADP
inlawrev-2700	191	51	its	its	PRON
inlawrev-2700	191	52	own	own	ADJ
inlawrev-2700	191	53	indebtedness	indebtedness	NOUN
inlawrev-2700	191	54	results	result	NOUN
inlawrev-2700	191	55	in	in	ADP
inlawrev-2700	191	56	a	a	DET
inlawrev-2700	191	57	taxable	taxable	ADJ
inlawrev-2700	191	58	gain	gain	NOUN
inlawrev-2700	191	59	)	)	PUNCT
inlawrev-2700	191	60	;	;	PUNCT
inlawrev-2700	191	61	helvering	helvere	VERB
inlawrev-2700	191	62	v.	v.	ADP
inlawrev-2700	191	63	american	american	PROPN
inlawrev-2700	191	64	dental	dental	PROPN
inlawrev-2700	191	65	co.	co.	PROPN
inlawrev-2700	191	66	,	,	PUNCT
inlawrev-2700	191	67	318	318	NUM
inlawrev-2700	191	68	u.s	u.s	PROPN
inlawrev-2700	191	69	.	.	PROPN
inlawrev-2700	191	70	322	322	NUM
inlawrev-2700	191	71	(	(	PUNCT
inlawrev-2700	191	72	1943	1943	NUM
inlawrev-2700	191	73	)	)	PUNCT
inlawrev-2700	191	74	(	(	PUNCT
inlawrev-2700	191	75	cancellation	cancellation	NOUN
inlawrev-2700	191	76	of	of	ADP
inlawrev-2700	191	77	debt	debt	NOUN
inlawrev-2700	191	78	not	not	PART
inlawrev-2700	191	79	exempted	exempt	VERB
inlawrev-2700	191	80	as	as	ADP
inlawrev-2700	191	81	gift	gift	NOUN
inlawrev-2700	191	82	)	)	PUNCT
inlawrev-2700	191	83	;	;	PUNCT
inlawrev-2700	191	84	helvering	helvere	VERB
inlawrev-2700	191	85	v.	v.	ADP
inlawrev-2700	191	86	northwest	northwest	PROPN
inlawrev-2700	191	87	steel	steel	PROPN
inlawrev-2700	191	88	rolling	rolling	NOUN
inlawrev-2700	191	89	mills	mill	NOUN
inlawrev-2700	191	90	,	,	PUNCT
inlawrev-2700	191	91	inc	inc	PROPN
inlawrev-2700	191	92	.	.	PROPN
inlawrev-2700	191	93	,	,	PUNCT
inlawrev-2700	191	94	311	311	NUM
inlawrev-2700	191	95	u.s	u.s	PROPN
inlawrev-2700	191	96	.	.	PROPN
inlawrev-2700	191	97	46	46	NUM
inlawrev-2700	191	98	(	(	PUNCT
inlawrev-2700	191	99	1940	1940	NUM
inlawrev-2700	191	100	)	)	PUNCT
inlawrev-2700	191	101	(	(	PUNCT
inlawrev-2700	191	102	statutory	statutory	ADJ
inlawrev-2700	191	103	exemption	exemption	NOUN
inlawrev-2700	191	104	allowing	allow	VERB
inlawrev-2700	191	105	corporations	corporation	NOUN
inlawrev-2700	191	106	credit	credit	NOUN
inlawrev-2700	191	107	against	against	ADP
inlawrev-2700	191	108	income	income	NOUN
inlawrev-2700	191	109	for	for	ADP
inlawrev-2700	191	110	"	"	PUNCT
inlawrev-2700	191	111	undistributed	undistributed	ADJ
inlawrev-2700	191	112	profits	profit	NOUN
inlawrev-2700	191	113	surtax	surtax	NOUN
inlawrev-2700	191	114	"	"	PUNCT
inlawrev-2700	191	115	not	not	PART
inlawrev-2700	191	116	allowed	allow	VERB
inlawrev-2700	191	117	)	)	PUNCT
inlawrev-2700	191	118	.	.	PUNCT
inlawrev-2700	192	1	830	830	NUM
inlawrev-2700	192	2	indiana	indiana	PROPN
inlawrev-2700	192	3	law	law	PROPN
inlawrev-2700	192	4	review	review	NOUN
inlawrev-2700	192	5	[	[	X
inlawrev-2700	192	6	vol	vol	NOUN
inlawrev-2700	192	7	.	.	PUNCT
inlawrev-2700	192	8	20:823	20:823	NUM
inlawrev-2700	192	9	thus	thus	ADV
inlawrev-2700	192	10	,	,	PUNCT
inlawrev-2700	192	11	frequent	frequent	ADJ
inlawrev-2700	192	12	flyer	flyer	NOUN
inlawrev-2700	192	13	bonus	bonus	NOUN
inlawrev-2700	192	14	flights	flight	NOUN
inlawrev-2700	192	15	could	could	AUX
inlawrev-2700	192	16	be	be	AUX
inlawrev-2700	192	17	considered	consider	VERB
inlawrev-2700	192	18	as	as	ADP
inlawrev-2700	192	19	income	income	NOUN
inlawrev-2700	192	20	because	because	SCONJ
inlawrev-2700	192	21	they	they	PRON
inlawrev-2700	192	22	are	be	AUX
inlawrev-2700	192	23	income	income	NOUN
inlawrev-2700	192	24	"	"	PUNCT
inlawrev-2700	192	25	from	from	ADP
inlawrev-2700	192	26	any	any	DET
inlawrev-2700	192	27	source	source	NOUN
inlawrev-2700	192	28	"	"	PUNCT
inlawrev-2700	192	29	that	that	PRON
inlawrev-2700	192	30	is	be	AUX
inlawrev-2700	192	31	in	in	ADP
inlawrev-2700	192	32	the	the	DET
inlawrev-2700	192	33	form	form	NOUN
inlawrev-2700	192	34	of	of	ADP
inlawrev-2700	192	35	property	property	NOUN
inlawrev-2700	192	36	or	or	CCONJ
inlawrev-2700	192	37	services	service	NOUN
inlawrev-2700	192	38	.	.	PUNCT
inlawrev-2700	193	1	if	if	SCONJ
inlawrev-2700	193	2	the	the	DET
inlawrev-2700	193	3	bonuses	bonus	NOUN
inlawrev-2700	193	4	fall	fall	VERB
inlawrev-2700	193	5	within	within	ADP
inlawrev-2700	193	6	the	the	DET
inlawrev-2700	193	7	ambit	ambit	NOUN
inlawrev-2700	193	8	of	of	ADP
inlawrev-2700	193	9	congress	congress	PROPN
inlawrev-2700	193	10	'	'	PART
inlawrev-2700	193	11	broad	broad	ADJ
inlawrev-2700	193	12	taxing	tax	VERB
inlawrev-2700	193	13	power	power	NOUN
inlawrev-2700	193	14	or	or	CCONJ
inlawrev-2700	193	15	are	be	AUX
inlawrev-2700	193	16	an	an	DET
inlawrev-2700	193	17	accession	accession	NOUN
inlawrev-2700	193	18	to	to	ADP
inlawrev-2700	193	19	the	the	DET
inlawrev-2700	193	20	wealth	wealth	NOUN
inlawrev-2700	193	21	of	of	ADP
inlawrev-2700	193	22	the	the	DET
inlawrev-2700	193	23	party	party	NOUN
inlawrev-2700	193	24	receiving	receive	VERB
inlawrev-2700	193	25	them	they	PRON
inlawrev-2700	193	26	,	,	PUNCT
inlawrev-2700	193	27	they	they	PRON
inlawrev-2700	193	28	will	will	AUX
inlawrev-2700	193	29	be	be	AUX
inlawrev-2700	193	30	taxable	taxable	ADJ
inlawrev-2700	193	31	even	even	ADV
inlawrev-2700	193	32	to	to	ADP
inlawrev-2700	193	33	the	the	DET
inlawrev-2700	193	34	person	person	NOUN
inlawrev-2700	193	35	who	who	PRON
inlawrev-2700	193	36	paid	pay	VERB
inlawrev-2700	193	37	for	for	ADP
inlawrev-2700	193	38	the	the	DET
inlawrev-2700	193	39	original	original	ADJ
inlawrev-2700	193	40	tickets	ticket	NOUN
inlawrev-2700	193	41	unless	unless	SCONJ
inlawrev-2700	193	42	they	they	PRON
inlawrev-2700	193	43	fall	fall	VERB
inlawrev-2700	193	44	within	within	ADP
inlawrev-2700	193	45	an	an	DET
inlawrev-2700	193	46	exemption	exemption	NOUN
inlawrev-2700	193	47	created	create	VERB
inlawrev-2700	193	48	by	by	ADP
inlawrev-2700	193	49	statute	statute	NOUN
inlawrev-2700	193	50	or	or	CCONJ
inlawrev-2700	193	51	rule	rule	NOUN
inlawrev-2700	193	52	of	of	ADP
inlawrev-2700	193	53	law	law	NOUN
inlawrev-2700	193	54	.	.	PUNCT
inlawrev-2700	194	1	b.	b.	PROPN
inlawrev-2700	195	1	the	the	DET
inlawrev-2700	195	2	bonus	bonus	NOUN
inlawrev-2700	195	3	flight	flight	NOUN
inlawrev-2700	195	4	as	as	ADP
inlawrev-2700	195	5	reduction	reduction	NOUN
inlawrev-2700	195	6	of	of	ADP
inlawrev-2700	195	7	cost	cost	NOUN
inlawrev-2700	195	8	in	in	ADP
inlawrev-2700	195	9	order	order	NOUN
inlawrev-2700	195	10	to	to	PART
inlawrev-2700	195	11	perceive	perceive	VERB
inlawrev-2700	195	12	the	the	DET
inlawrev-2700	195	13	frequent	frequent	ADJ
inlawrev-2700	195	14	flyer	flyer	NOUN
inlawrev-2700	195	15	bonus	bonus	NOUN
inlawrev-2700	195	16	as	as	ADP
inlawrev-2700	195	17	a	a	DET
inlawrev-2700	195	18	discount	discount	NOUN
inlawrev-2700	195	19	or	or	CCONJ
inlawrev-2700	195	20	a	a	DET
inlawrev-2700	195	21	reduction	reduction	NOUN
inlawrev-2700	195	22	of	of	ADP
inlawrev-2700	195	23	cost	cost	NOUN
inlawrev-2700	195	24	,	,	PUNCT
inlawrev-2700	195	25	some	some	DET
inlawrev-2700	195	26	knowledge	knowledge	NOUN
inlawrev-2700	195	27	of	of	ADP
inlawrev-2700	195	28	accounting	accounting	NOUN
inlawrev-2700	195	29	principles	principle	NOUN
inlawrev-2700	195	30	is	be	AUX
inlawrev-2700	195	31	required	require	VERB
inlawrev-2700	195	32	.	.	PUNCT
inlawrev-2700	196	1	basis	basis	NOUN
inlawrev-2700	196	2	is	be	AUX
inlawrev-2700	196	3	the	the	DET
inlawrev-2700	196	4	accounting	accounting	NOUN
inlawrev-2700	196	5	concept	concept	NOUN
inlawrev-2700	196	6	by	by	ADP
inlawrev-2700	196	7	which	which	PRON
inlawrev-2700	196	8	a	a	DET
inlawrev-2700	196	9	dollar	dollar	NOUN
inlawrev-2700	196	10	value	value	NOUN
inlawrev-2700	196	11	is	be	AUX
inlawrev-2700	196	12	assigned	assign	VERB
inlawrev-2700	196	13	to	to	ADP
inlawrev-2700	196	14	an	an	DET
inlawrev-2700	196	15	asset	asset	NOUN
inlawrev-2700	196	16	.	.	PUNCT
inlawrev-2700	197	1	^2	^2	PUNCT
inlawrev-2700	197	2	all	all	DET
inlawrev-2700	197	3	property	property	NOUN
inlawrev-2700	197	4	must	must	AUX
inlawrev-2700	197	5	have	have	VERB
inlawrev-2700	197	6	a	a	DET
inlawrev-2700	197	7	basis	basis	NOUN
inlawrev-2700	197	8	so	so	SCONJ
inlawrev-2700	197	9	that	that	SCONJ
inlawrev-2700	197	10	the	the	DET
inlawrev-2700	197	11	owner	owner	NOUN
inlawrev-2700	197	12	of	of	ADP
inlawrev-2700	197	13	the	the	DET
inlawrev-2700	197	14	property	property	NOUN
inlawrev-2700	197	15	is	be	AUX
inlawrev-2700	197	16	able	able	ADJ
inlawrev-2700	197	17	to	to	PART
inlawrev-2700	197	18	compute	compute	VERB
inlawrev-2700	197	19	taxable	taxable	ADJ
inlawrev-2700	197	20	gain	gain	NOUN
inlawrev-2700	197	21	or	or	CCONJ
inlawrev-2700	197	22	loss	loss	NOUN
inlawrev-2700	197	23	upon	upon	SCONJ
inlawrev-2700	197	24	sale	sale	NOUN
inlawrev-2700	197	25	of	of	ADP
inlawrev-2700	197	26	the	the	DET
inlawrev-2700	197	27	property	property	NOUN
inlawrev-2700	197	28	"	"	PUNCT
inlawrev-2700	197	29	and	and	CCONJ
inlawrev-2700	197	30	to	to	PART
inlawrev-2700	197	31	compute	compute	VERB
inlawrev-2700	197	32	expenses	expense	NOUN
inlawrev-2700	197	33	such	such	ADJ
inlawrev-2700	197	34	as	as	ADP
inlawrev-2700	197	35	depreciation.^"^	depreciation.^"^	NOUN
inlawrev-2700	197	36	as	as	SCONJ
inlawrev-2700	197	37	defined	define	VERB
inlawrev-2700	197	38	by	by	ADP
inlawrev-2700	197	39	the	the	DET
inlawrev-2700	197	40	code	code	NOUN
inlawrev-2700	197	41	,	,	PUNCT
inlawrev-2700	197	42	one	one	NUM
inlawrev-2700	197	43	of	of	ADP
inlawrev-2700	197	44	the	the	DET
inlawrev-2700	197	45	possible	possible	ADJ
inlawrev-2700	197	46	bases	basis	NOUN
inlawrev-2700	197	47	of	of	ADP
inlawrev-2700	197	48	property	property	NOUN
inlawrev-2700	197	49	is	be	AUX
inlawrev-2700	197	50	its	its	PRON
inlawrev-2700	197	51	cost.^^	cost.^^	NOUN
inlawrev-2700	197	52	a	a	DET
inlawrev-2700	197	53	discount	discount	NOUN
inlawrev-2700	197	54	reduces	reduce	VERB
inlawrev-2700	197	55	cost	cost	NOUN
inlawrev-2700	197	56	;	;	PUNCT
inlawrev-2700	197	57	therefore	therefore	ADV
inlawrev-2700	197	58	,	,	PUNCT
inlawrev-2700	197	59	a	a	DET
inlawrev-2700	197	60	discount	discount	NOUN
inlawrev-2700	197	61	can	can	AUX
inlawrev-2700	197	62	not	not	PART
inlawrev-2700	197	63	be	be	AUX
inlawrev-2700	197	64	income	income	NOUN
inlawrev-2700	197	65	to	to	ADP
inlawrev-2700	197	66	the	the	DET
inlawrev-2700	197	67	recipient	recipient	NOUN
inlawrev-2700	197	68	because	because	SCONJ
inlawrev-2700	197	69	it	it	PRON
inlawrev-2700	197	70	simply	simply	ADV
inlawrev-2700	197	71	reduces	reduce	VERB
inlawrev-2700	197	72	the	the	DET
inlawrev-2700	197	73	basis	basis	NOUN
inlawrev-2700	197	74	of	of	ADP
inlawrev-2700	197	75	an	an	PRON
inlawrev-2700	197	76	asset.^^	asset.^^	NOUN
inlawrev-2700	197	77	the	the	DET
inlawrev-2700	197	78	purchaser	purchaser	NOUN
inlawrev-2700	197	79	will	will	AUX
inlawrev-2700	197	80	record	record	VERB
inlawrev-2700	197	81	the	the	DET
inlawrev-2700	197	82	purchase	purchase	NOUN
inlawrev-2700	197	83	of	of	ADP
inlawrev-2700	197	84	an	an	DET
inlawrev-2700	197	85	asset	asset	NOUN
inlawrev-2700	197	86	at	at	ADP
inlawrev-2700	197	87	the	the	DET
inlawrev-2700	197	88	discount	discount	NOUN
inlawrev-2700	197	89	price	price	NOUN
inlawrev-2700	197	90	.	.	PUNCT
inlawrev-2700	198	1	then	then	ADV
inlawrev-2700	198	2	the	the	DET
inlawrev-2700	198	3	asset	asset	NOUN
inlawrev-2700	198	4	is	be	AUX
inlawrev-2700	198	5	expensed	expense	VERB
inlawrev-2700	198	6	or	or	CCONJ
inlawrev-2700	198	7	depreciated	depreciate	VERB
inlawrev-2700	198	8	on	on	ADP
inlawrev-2700	198	9	the	the	DET
inlawrev-2700	198	10	basis	basis	NOUN
inlawrev-2700	198	11	of	of	ADP
inlawrev-2700	198	12	this	this	DET
inlawrev-2700	198	13	discounted	discount	VERB
inlawrev-2700	198	14	cost	cost	NOUN
inlawrev-2700	198	15	.	.	PUNCT
inlawrev-2700	199	1	this	this	DET
inlawrev-2700	199	2	reduction	reduction	NOUN
inlawrev-2700	199	3	of	of	ADP
inlawrev-2700	199	4	expenses	expense	NOUN
inlawrev-2700	199	5	results	result	NOUN
inlawrev-2700	199	6	in	in	ADP
inlawrev-2700	199	7	an	an	DET
inlawrev-2700	199	8	increase	increase	NOUN
inlawrev-2700	199	9	in	in	ADP
inlawrev-2700	199	10	the	the	DET
inlawrev-2700	199	11	'	'	PUNCT
inlawrev-2700	199	12	^see	^see	ADJ
inlawrev-2700	199	13	i.r.c	i.r.c	NOUN
inlawrev-2700	199	14	.	.	PUNCT
inlawrev-2700	200	1	§	§	PROPN
inlawrev-2700	200	2	§	§	PROPN
inlawrev-2700	200	3	1012	1012	NUM
inlawrev-2700	200	4	-	-	SYM
inlawrev-2700	200	5	15	15	NUM
inlawrev-2700	200	6	(	(	PUNCT
inlawrev-2700	200	7	law	law	NOUN
inlawrev-2700	200	8	.	.	PUNCT
inlawrev-2700	201	1	co	co	NOUN
inlawrev-2700	201	2	-	-	NOUN
inlawrev-2700	201	3	op	op	NOUN
inlawrev-2700	201	4	.	.	PUNCT
inlawrev-2700	202	1	1986	1986	NUM
inlawrev-2700	202	2	)	)	PUNCT
inlawrev-2700	202	3	.	.	PUNCT
inlawrev-2700	203	1	these	these	DET
inlawrev-2700	203	2	four	four	NUM
inlawrev-2700	203	3	sections	section	NOUN
inlawrev-2700	203	4	define	define	VERB
inlawrev-2700	203	5	the	the	DET
inlawrev-2700	203	6	four	four	NUM
inlawrev-2700	203	7	bases	basis	NOUN
inlawrev-2700	203	8	used	use	VERB
inlawrev-2700	203	9	in	in	ADP
inlawrev-2700	203	10	the	the	DET
inlawrev-2700	203	11	internal	internal	ADJ
inlawrev-2700	203	12	revenue	revenue	NOUN
inlawrev-2700	203	13	code	code	NOUN
inlawrev-2700	203	14	—	—	PUNCT
inlawrev-2700	203	15	cost	cost	NOUN
inlawrev-2700	203	16	,	,	PUNCT
inlawrev-2700	203	17	inventory	inventory	NOUN
inlawrev-2700	203	18	,	,	PUNCT
inlawrev-2700	203	19	death	death	NOUN
inlawrev-2700	203	20	and	and	CCONJ
inlawrev-2700	203	21	gift	gift	NOUN
inlawrev-2700	203	22	.	.	PUNCT
inlawrev-2700	204	1	a	a	DET
inlawrev-2700	204	2	discussion	discussion	NOUN
inlawrev-2700	204	3	of	of	ADP
inlawrev-2700	204	4	the	the	DET
inlawrev-2700	204	5	last	last	ADJ
inlawrev-2700	204	6	three	three	NUM
inlawrev-2700	204	7	is	be	AUX
inlawrev-2700	204	8	beyond	beyond	ADP
inlawrev-2700	204	9	the	the	DET
inlawrev-2700	204	10	scope	scope	NOUN
inlawrev-2700	204	11	of	of	ADP
inlawrev-2700	204	12	this	this	DET
inlawrev-2700	204	13	note	note	NOUN
inlawrev-2700	204	14	.	.	PUNCT
inlawrev-2700	205	1	"	"	PUNCT
inlawrev-2700	205	2	i.r.c	i.r.c	NOUN
inlawrev-2700	205	3	.	.	PUNCT
inlawrev-2700	206	1	§	§	PROPN
inlawrev-2700	206	2	1011(a	1011(a	NUM
inlawrev-2700	206	3	)	)	PUNCT
inlawrev-2700	206	4	(	(	PUNCT
inlawrev-2700	206	5	law	law	NOUN
inlawrev-2700	206	6	.	.	PUNCT
inlawrev-2700	207	1	co	co	NOUN
inlawrev-2700	207	2	-	-	NOUN
inlawrev-2700	207	3	op	op	NOUN
inlawrev-2700	207	4	.	.	PUNCT
inlawrev-2700	207	5	1986	1986	NUM
inlawrev-2700	207	6	)	)	PUNCT
inlawrev-2700	207	7	states	state	NOUN
inlawrev-2700	207	8	:	:	PUNCT
inlawrev-2700	207	9	"	"	PUNCT
inlawrev-2700	207	10	the	the	DET
inlawrev-2700	207	11	adjusted	adjusted	ADJ
inlawrev-2700	207	12	basis	basis	NOUN
inlawrev-2700	207	13	for	for	ADP
inlawrev-2700	207	14	determining	determine	VERB
inlawrev-2700	207	15	gain	gain	NOUN
inlawrev-2700	207	16	or	or	CCONJ
inlawrev-2700	207	17	loss	loss	NOUN
inlawrev-2700	207	18	from	from	ADP
inlawrev-2700	207	19	the	the	DET
inlawrev-2700	207	20	sale	sale	NOUN
inlawrev-2700	207	21	or	or	CCONJ
inlawrev-2700	207	22	disposition	disposition	NOUN
inlawrev-2700	207	23	of	of	ADP
inlawrev-2700	207	24	property	property	NOUN
inlawrev-2700	207	25	,	,	PUNCT
inlawrev-2700	207	26	whenever	whenever	SCONJ
inlawrev-2700	207	27	acquired	acquire	VERB
inlawrev-2700	207	28	,	,	PUNCT
inlawrev-2700	207	29	shall	shall	AUX
inlawrev-2700	207	30	be	be	AUX
inlawrev-2700	207	31	the	the	DET
inlawrev-2700	207	32	basis	basis	NOUN
inlawrev-2700	207	33	(	(	PUNCT
inlawrev-2700	207	34	determined	determine	VERB
inlawrev-2700	207	35	under	under	ADP
inlawrev-2700	207	36	section	section	NOUN
inlawrev-2700	207	37	1012	1012	NUM
inlawrev-2700	207	38	[	[	X
inlawrev-2700	207	39	cost	cost	NOUN
inlawrev-2700	207	40	basis	basis	NOUN
inlawrev-2700	207	41	]	]	PUNCT
inlawrev-2700	207	42	or	or	CCONJ
inlawrev-2700	207	43	other	other	ADJ
inlawrev-2700	207	44	applicable	applicable	ADJ
inlawrev-2700	207	45	sections	section	NOUN
inlawrev-2700	207	46	...	...	PUNCT
inlawrev-2700	207	47	)	)	PUNCT
inlawrev-2700	207	48	....	....	PUNCT
inlawrev-2700	207	49	"	"	PUNCT
inlawrev-2700	207	50	therefore	therefore	ADV
inlawrev-2700	207	51	,	,	PUNCT
inlawrev-2700	207	52	the	the	DET
inlawrev-2700	207	53	basis	basis	NOUN
inlawrev-2700	207	54	for	for	ADP
inlawrev-2700	207	55	calculating	calculate	VERB
inlawrev-2700	207	56	gain	gain	NOUN
inlawrev-2700	207	57	or	or	CCONJ
inlawrev-2700	207	58	loss	loss	NOUN
inlawrev-2700	207	59	under	under	ADP
inlawrev-2700	207	60	section	section	NOUN
inlawrev-2700	207	61	1011	1011	NUM
inlawrev-2700	207	62	begins	begin	VERB
inlawrev-2700	207	63	with	with	ADP
inlawrev-2700	207	64	one	one	NUM
inlawrev-2700	207	65	of	of	ADP
inlawrev-2700	207	66	the	the	DET
inlawrev-2700	207	67	basis	basis	NOUN
inlawrev-2700	207	68	sections	section	NOUN
inlawrev-2700	207	69	.	.	PUNCT
inlawrev-2700	208	1	see	see	VERB
inlawrev-2700	208	2	supra	supra	PROPN
inlawrev-2700	208	3	note	note	PROPN
inlawrev-2700	208	4	44	44	NUM
inlawrev-2700	208	5	.	.	PUNCT
inlawrev-2700	209	1	^i.r.c	^i.r.c	X
inlawrev-2700	209	2	.	.	PUNCT
inlawrev-2700	210	1	§	§	PROPN
inlawrev-2700	210	2	167	167	NUM
inlawrev-2700	210	3	(	(	PUNCT
inlawrev-2700	210	4	law	law	NOUN
inlawrev-2700	210	5	.	.	PUNCT
inlawrev-2700	211	1	co	co	NOUN
inlawrev-2700	211	2	-	-	NOUN
inlawrev-2700	211	3	op	op	NOUN
inlawrev-2700	211	4	.	.	PUNCT
inlawrev-2700	211	5	1986	1986	NUM
inlawrev-2700	211	6	)	)	PUNCT
inlawrev-2700	211	7	.	.	PUNCT
inlawrev-2700	212	1	section	section	NOUN
inlawrev-2700	212	2	167(g	167(g	PROPN
inlawrev-2700	212	3	)	)	PUNCT
inlawrev-2700	212	4	states	state	NOUN
inlawrev-2700	212	5	:	:	PUNCT
inlawrev-2700	212	6	"	"	PUNCT
inlawrev-2700	212	7	the	the	DET
inlawrev-2700	212	8	basis	basis	NOUN
inlawrev-2700	212	9	on	on	ADP
inlawrev-2700	212	10	which	which	PRON
inlawrev-2700	212	11	exhaustion	exhaustion	NOUN
inlawrev-2700	212	12	,	,	PUNCT
inlawrev-2700	212	13	wear	wear	VERB
inlawrev-2700	212	14	and	and	CCONJ
inlawrev-2700	212	15	tear	tear	VERB
inlawrev-2700	212	16	,	,	PUNCT
inlawrev-2700	212	17	and	and	CCONJ
inlawrev-2700	212	18	obsolescence	obsolescence	NOUN
inlawrev-2700	212	19	are	be	AUX
inlawrev-2700	212	20	to	to	PART
inlawrev-2700	212	21	be	be	AUX
inlawrev-2700	212	22	allowed	allow	VERB
inlawrev-2700	212	23	in	in	ADP
inlawrev-2700	212	24	respect	respect	NOUN
inlawrev-2700	212	25	of	of	ADP
inlawrev-2700	212	26	any	any	DET
inlawrev-2700	212	27	property	property	NOUN
inlawrev-2700	212	28	shall	shall	AUX
inlawrev-2700	212	29	be	be	AUX
inlawrev-2700	212	30	the	the	DET
inlawrev-2700	212	31	adjusted	adjusted	ADJ
inlawrev-2700	212	32	basis	basis	NOUN
inlawrev-2700	212	33	provided	provide	VERB
inlawrev-2700	212	34	in	in	ADP
inlawrev-2700	212	35	section	section	NOUN
inlawrev-2700	212	36	1011	1011	NUM
inlawrev-2700	212	37	for	for	ADP
inlawrev-2700	212	38	the	the	DET
inlawrev-2700	212	39	purpose	purpose	NOUN
inlawrev-2700	212	40	of	of	ADP
inlawrev-2700	212	41	determining	determine	VERB
inlawrev-2700	212	42	gain	gain	NOUN
inlawrev-2700	212	43	on	on	ADP
inlawrev-2700	212	44	the	the	DET
inlawrev-2700	212	45	sale	sale	NOUN
inlawrev-2700	212	46	or	or	CCONJ
inlawrev-2700	212	47	other	other	ADJ
inlawrev-2700	212	48	disposition	disposition	NOUN
inlawrev-2700	212	49	of	of	ADP
inlawrev-2700	212	50	such	such	ADJ
inlawrev-2700	212	51	property	property	NOUN
inlawrev-2700	212	52	.	.	PUNCT
inlawrev-2700	212	53	"	"	PUNCT
inlawrev-2700	213	1	"	"	PUNCT
inlawrev-2700	213	2	see	see	VERB
inlawrev-2700	213	3	i.r.c	i.r.c	NOUN
inlawrev-2700	213	4	.	.	PUNCT
inlawrev-2700	214	1	§	§	PROPN
inlawrev-2700	214	2	1012	1012	NUM
inlawrev-2700	214	3	(	(	PUNCT
inlawrev-2700	214	4	law	law	NOUN
inlawrev-2700	214	5	.	.	PUNCT
inlawrev-2700	215	1	co	co	NOUN
inlawrev-2700	215	2	-	-	NOUN
inlawrev-2700	215	3	op	op	NOUN
inlawrev-2700	215	4	.	.	PUNCT
inlawrev-2700	216	1	1986	1986	NUM
inlawrev-2700	216	2	)	)	PUNCT
inlawrev-2700	217	1	(	(	PUNCT
inlawrev-2700	217	2	basis	basis	NOUN
inlawrev-2700	217	3	of	of	ADP
inlawrev-2700	217	4	property	property	NOUN
inlawrev-2700	217	5	shall	shall	AUX
inlawrev-2700	217	6	be	be	AUX
inlawrev-2700	217	7	the	the	DET
inlawrev-2700	217	8	cost	cost	NOUN
inlawrev-2700	217	9	of	of	ADP
inlawrev-2700	217	10	such	such	ADJ
inlawrev-2700	217	11	property	property	NOUN
inlawrev-2700	217	12	)	)	PUNCT
inlawrev-2700	217	13	.	.	PUNCT
inlawrev-2700	218	1	cf	cf	NOUN
inlawrev-2700	218	2	.	.	PUNCT
inlawrev-2700	218	3	i.r.c	i.r.c	PROPN
inlawrev-2700	218	4	.	.	PUNCT
inlawrev-2700	219	1	§	§	PROPN
inlawrev-2700	219	2	§	§	PROPN
inlawrev-2700	219	3	1013	1013	NUM
inlawrev-2700	219	4	-	-	SYM
inlawrev-2700	219	5	15	15	NUM
inlawrev-2700	219	6	(	(	PUNCT
inlawrev-2700	219	7	detail	detail	NOUN
inlawrev-2700	219	8	of	of	ADP
inlawrev-2700	219	9	the	the	DET
inlawrev-2700	219	10	inventory	inventory	NOUN
inlawrev-2700	219	11	,	,	PUNCT
inlawrev-2700	219	12	death	death	NOUN
inlawrev-2700	219	13	and	and	CCONJ
inlawrev-2700	219	14	gift	gift	NOUN
inlawrev-2700	219	15	bases	basis	NOUN
inlawrev-2700	219	16	which	which	PRON
inlawrev-2700	219	17	are	be	AUX
inlawrev-2700	219	18	for	for	ADP
inlawrev-2700	219	19	use	use	NOUN
inlawrev-2700	219	20	when	when	SCONJ
inlawrev-2700	219	21	cost	cost	NOUN
inlawrev-2700	219	22	is	be	AUX
inlawrev-2700	219	23	unavailable	unavailable	ADJ
inlawrev-2700	219	24	or	or	CCONJ
inlawrev-2700	219	25	not	not	PART
inlawrev-2700	219	26	applicable	applicable	ADJ
inlawrev-2700	219	27	)	)	PUNCT
inlawrev-2700	219	28	.	.	PUNCT
inlawrev-2700	220	1	see	see	VERB
inlawrev-2700	220	2	generally	generally	ADV
inlawrev-2700	220	3	w.	w.	PROPN
inlawrev-2700	220	4	meigs	meigs	PROPN
inlawrev-2700	220	5	,	,	PUNCT
inlawrev-2700	220	6	&	&	CCONJ
inlawrev-2700	220	7	r.	r.	PROPN
inlawrev-2700	220	8	meigs	meigs	PROPN
inlawrev-2700	220	9	,	,	PUNCT
inlawrev-2700	220	10	financial	financial	ADJ
inlawrev-2700	220	11	accounting	accounting	NOUN
inlawrev-2700	220	12	15	15	NUM
inlawrev-2700	220	13	(	(	PUNCT
inlawrev-2700	220	14	5th	5th	ADJ
inlawrev-2700	220	15	ed	ed	NOUN
inlawrev-2700	220	16	.	.	PROPN
inlawrev-2700	220	17	1983	1983	NUM
inlawrev-2700	220	18	)	)	PUNCT
inlawrev-2700	220	19	;	;	PUNCT
inlawrev-2700	220	20	d.	d.	PROPN
inlawrev-2700	220	21	keeso	keeso	PROPN
inlawrev-2700	220	22	&	&	CCONJ
inlawrev-2700	220	23	j.	j.	PROPN
inlawrev-2700	220	24	weygandt	weygandt	PROPN
inlawrev-2700	220	25	,	,	PUNCT
inlawrev-2700	220	26	intermediate	intermediate	ADJ
inlawrev-2700	220	27	accounting	accounting	NOUN
inlawrev-2700	220	28	,	,	PUNCT
inlawrev-2700	220	29	5	5	NUM
inlawrev-2700	220	30	(	(	PUNCT
inlawrev-2700	220	31	5th	5th	ADJ
inlawrev-2700	220	32	ed	ed	NOUN
inlawrev-2700	220	33	.	.	PROPN
inlawrev-2700	220	34	1986	1986	NUM
inlawrev-2700	220	35	)	)	PUNCT
inlawrev-2700	221	1	[	[	X
inlawrev-2700	221	2	hereinafter	hereinafter	NOUN
inlawrev-2700	221	3	kieso	kieso	NOUN
inlawrev-2700	221	4	]	]	PUNCT
inlawrev-2700	221	5	(	(	PUNCT
inlawrev-2700	221	6	one	one	NUM
inlawrev-2700	221	7	of	of	ADP
inlawrev-2700	221	8	the	the	DET
inlawrev-2700	221	9	four	four	NUM
inlawrev-2700	221	10	basic	basic	ADJ
inlawrev-2700	221	11	principles	principle	NOUN
inlawrev-2700	221	12	of	of	ADP
inlawrev-2700	221	13	accounting	accounting	NOUN
inlawrev-2700	221	14	is	be	AUX
inlawrev-2700	221	15	the	the	DET
inlawrev-2700	221	16	historical	historical	ADJ
inlawrev-2700	221	17	cost	cost	NOUN
inlawrev-2700	221	18	principle	principle	NOUN
inlawrev-2700	221	19	that	that	PRON
inlawrev-2700	221	20	requires	require	VERB
inlawrev-2700	221	21	that	that	SCONJ
inlawrev-2700	221	22	assets	asset	NOUN
inlawrev-2700	221	23	and	and	CCONJ
inlawrev-2700	221	24	liabilities	liability	NOUN
inlawrev-2700	221	25	be	be	AUX
inlawrev-2700	221	26	accounted	account	VERB
inlawrev-2700	221	27	for	for	ADP
inlawrev-2700	221	28	and	and	CCONJ
inlawrev-2700	221	29	reported	report	VERB
inlawrev-2700	221	30	on	on	ADP
inlawrev-2700	221	31	a	a	DET
inlawrev-2700	221	32	basis	basis	NOUN
inlawrev-2700	221	33	of	of	ADP
inlawrev-2700	221	34	acquisition	acquisition	NOUN
inlawrev-2700	221	35	price	price	NOUN
inlawrev-2700	221	36	because	because	SCONJ
inlawrev-2700	221	37	it	it	PRON
inlawrev-2700	221	38	has	have	VERB
inlawrev-2700	221	39	the	the	DET
inlawrev-2700	221	40	advantage	advantage	NOUN
inlawrev-2700	221	41	of	of	ADP
inlawrev-2700	221	42	being	be	AUX
inlawrev-2700	221	43	"	"	PUNCT
inlawrev-2700	221	44	definite	definite	ADJ
inlawrev-2700	221	45	and	and	CCONJ
inlawrev-2700	221	46	verifiable	verifiable	ADJ
inlawrev-2700	221	47	"	"	PUNCT
inlawrev-2700	221	48	)	)	PUNCT
inlawrev-2700	221	49	.	.	PUNCT
inlawrev-2700	222	1	^see	^see	NUM
inlawrev-2700	222	2	kieso	kieso	NOUN
inlawrev-2700	222	3	,	,	PUNCT
inlawrev-2700	222	4	supra	supra	PROPN
inlawrev-2700	222	5	note	note	PROPN
inlawrev-2700	222	6	65	65	NUM
inlawrev-2700	222	7	,	,	PUNCT
inlawrev-2700	222	8	at	at	ADP
inlawrev-2700	222	9	330	330	NUM
inlawrev-2700	222	10	.	.	PUNCT
inlawrev-2700	222	11	purchase	purchase	NOUN
inlawrev-2700	222	12	discounts	discount	NOUN
inlawrev-2700	222	13	have	have	AUX
inlawrev-2700	222	14	been	be	AUX
inlawrev-2700	222	15	treated	treat	VERB
inlawrev-2700	222	16	either	either	CCONJ
inlawrev-2700	222	17	as	as	ADP
inlawrev-2700	222	18	income	income	NOUN
inlawrev-2700	222	19	or	or	CCONJ
inlawrev-2700	222	20	as	as	ADP
inlawrev-2700	222	21	a	a	DET
inlawrev-2700	222	22	reduction	reduction	NOUN
inlawrev-2700	222	23	of	of	ADP
inlawrev-2700	222	24	the	the	DET
inlawrev-2700	222	25	inventory	inventory	NOUN
inlawrev-2700	222	26	purchases	purchase	NOUN
inlawrev-2700	222	27	account	account	VERB
inlawrev-2700	222	28	.	.	PUNCT
inlawrev-2700	223	1	however	however	ADV
inlawrev-2700	223	2	,	,	PUNCT
inlawrev-2700	223	3	comparison	comparison	NOUN
inlawrev-2700	223	4	of	of	ADP
inlawrev-2700	223	5	methods	method	NOUN
inlawrev-2700	223	6	shows	show	VERB
inlawrev-2700	223	7	that	that	SCONJ
inlawrev-2700	223	8	"	"	PUNCT
inlawrev-2700	223	9	the	the	DET
inlawrev-2700	223	10	arguments	argument	NOUN
inlawrev-2700	223	11	for	for	ADP
inlawrev-2700	223	12	a	a	DET
inlawrev-2700	223	13	reduction	reduction	NOUN
inlawrev-2700	223	14	of	of	ADP
inlawrev-2700	223	15	purchases	purchase	NOUN
inlawrev-2700	223	16	are	be	AUX
inlawrev-2700	223	17	stronger	strong	ADJ
inlawrev-2700	223	18	than	than	ADP
inlawrev-2700	223	19	those	those	PRON
inlawrev-2700	223	20	usually	usually	ADV
inlawrev-2700	223	21	presented	present	VERB
inlawrev-2700	223	22	in	in	ADP
inlawrev-2700	223	23	support	support	NOUN
inlawrev-2700	223	24	of	of	ADP
inlawrev-2700	223	25	financial	financial	ADJ
inlawrev-2700	223	26	revenue	revenue	NOUN
inlawrev-2700	223	27	"	"	PUNCT
inlawrev-2700	223	28	because	because	SCONJ
inlawrev-2700	223	29	a	a	DET
inlawrev-2700	223	30	business	business	NOUN
inlawrev-2700	223	31	does	do	AUX
inlawrev-2700	223	32	not	not	PART
inlawrev-2700	223	33	realize	realize	VERB
inlawrev-2700	223	34	income	income	NOUN
inlawrev-2700	223	35	upon	upon	SCONJ
inlawrev-2700	223	36	purchase	purchase	NOUN
inlawrev-2700	223	37	of	of	ADP
inlawrev-2700	223	38	goods	good	NOUN
inlawrev-2700	223	39	,	,	PUNCT
inlawrev-2700	223	40	but	but	CCONJ
inlawrev-2700	223	41	upon	upon	SCONJ
inlawrev-2700	223	42	their	their	PRON
inlawrev-2700	223	43	later	later	ADJ
inlawrev-2700	223	44	sale	sale	NOUN
inlawrev-2700	223	45	.	.	PUNCT
inlawrev-2700	224	1	i	i	PRON
inlawrev-2700	224	2	d.	d.	PROPN
inlawrev-2700	224	3	1987	1987	NUM
inlawrev-2700	224	4	]	]	PUNCT
inlawrev-2700	225	1	frequent	frequent	ADJ
inlawrev-2700	225	2	flyer	flyer	NOUN
inlawrev-2700	225	3	benefits	benefit	VERB
inlawrev-2700	225	4	831	831	NUM
inlawrev-2700	225	5	purchaser	purchaser	NOUN
inlawrev-2700	225	6	's	's	PART
inlawrev-2700	225	7	income	income	NOUN
inlawrev-2700	225	8	related	relate	VERB
inlawrev-2700	225	9	to	to	ADP
inlawrev-2700	225	10	such	such	ADJ
inlawrev-2700	225	11	expensed	expensed	ADJ
inlawrev-2700	225	12	or	or	CCONJ
inlawrev-2700	225	13	depreciable	depreciable	ADJ
inlawrev-2700	225	14	assets	asset	NOUN
inlawrev-2700	225	15	.	.	PUNCT
inlawrev-2700	226	1	if	if	SCONJ
inlawrev-2700	226	2	the	the	DET
inlawrev-2700	226	3	asset	asset	NOUN
inlawrev-2700	226	4	is	be	AUX
inlawrev-2700	226	5	later	later	ADV
inlawrev-2700	226	6	sold	sell	VERB
inlawrev-2700	226	7	,	,	PUNCT
inlawrev-2700	226	8	the	the	DET
inlawrev-2700	226	9	gain	gain	NOUN
inlawrev-2700	226	10	or	or	CCONJ
inlawrev-2700	226	11	loss	loss	NOUN
inlawrev-2700	226	12	on	on	ADP
inlawrev-2700	226	13	the	the	DET
inlawrev-2700	226	14	sale	sale	NOUN
inlawrev-2700	226	15	is	be	AUX
inlawrev-2700	226	16	computed	compute	VERB
inlawrev-2700	226	17	on	on	ADP
inlawrev-2700	226	18	the	the	DET
inlawrev-2700	226	19	basis	basis	NOUN
inlawrev-2700	226	20	of	of	ADP
inlawrev-2700	226	21	the	the	DET
inlawrev-2700	226	22	discounted	discount	VERB
inlawrev-2700	226	23	cost	cost	NOUN
inlawrev-2700	226	24	.	.	PUNCT
inlawrev-2700	227	1	the	the	DET
inlawrev-2700	227	2	purchaser	purchaser	NOUN
inlawrev-2700	227	3	recognizes	recognize	VERB
inlawrev-2700	227	4	more	more	ADJ
inlawrev-2700	227	5	income	income	NOUN
inlawrev-2700	227	6	because	because	SCONJ
inlawrev-2700	227	7	of	of	ADP
inlawrev-2700	227	8	the	the	DET
inlawrev-2700	227	9	initial	initial	ADJ
inlawrev-2700	227	10	lower	low	ADJ
inlawrev-2700	227	11	,	,	PUNCT
inlawrev-2700	227	12	or	or	CCONJ
inlawrev-2700	227	13	discounted	discount	VERB
inlawrev-2700	227	14	,	,	PUNCT
inlawrev-2700	227	15	basis	basis	NOUN
inlawrev-2700	227	16	.	.	PUNCT
inlawrev-2700	227	17	^^	^^	PUNCT
inlawrev-2700	227	18	as	as	SCONJ
inlawrev-2700	227	19	apphed	apphe	VERB
inlawrev-2700	227	20	to	to	ADP
inlawrev-2700	227	21	airline	airline	NOUN
inlawrev-2700	227	22	bonus	bonus	NOUN
inlawrev-2700	227	23	flights	flight	NOUN
inlawrev-2700	227	24	,	,	PUNCT
inlawrev-2700	227	25	the	the	DET
inlawrev-2700	227	26	recipient	recipient	NOUN
inlawrev-2700	227	27	of	of	ADP
inlawrev-2700	227	28	a	a	DET
inlawrev-2700	227	29	frequent	frequent	ADJ
inlawrev-2700	227	30	flyer	flyer	NOUN
inlawrev-2700	227	31	bonus	bonus	NOUN
inlawrev-2700	227	32	will	will	AUX
inlawrev-2700	227	33	not	not	PART
inlawrev-2700	227	34	recognize	recognize	VERB
inlawrev-2700	227	35	income	income	NOUN
inlawrev-2700	227	36	if	if	SCONJ
inlawrev-2700	227	37	the	the	DET
inlawrev-2700	227	38	bonus	bonus	NOUN
inlawrev-2700	227	39	flight	flight	NOUN
inlawrev-2700	227	40	is	be	AUX
inlawrev-2700	227	41	considered	consider	VERB
inlawrev-2700	227	42	to	to	PART
inlawrev-2700	227	43	be	be	AUX
inlawrev-2700	227	44	a	a	DET
inlawrev-2700	227	45	discount	discount	NOUN
inlawrev-2700	227	46	;	;	PUNCT
inlawrev-2700	227	47	instead	instead	ADV
inlawrev-2700	227	48	,	,	PUNCT
inlawrev-2700	227	49	the	the	DET
inlawrev-2700	227	50	recipient	recipient	NOUN
inlawrev-2700	227	51	has	have	VERB
inlawrev-2700	227	52	a	a	DET
inlawrev-2700	227	53	lower	low	ADJ
inlawrev-2700	227	54	basis	basis	NOUN
inlawrev-2700	227	55	in	in	ADP
inlawrev-2700	227	56	the	the	DET
inlawrev-2700	227	57	underlying	underlie	VERB
inlawrev-2700	227	58	flights	flight	NOUN
inlawrev-2700	227	59	upon	upon	SCONJ
inlawrev-2700	227	60	which	which	PRON
inlawrev-2700	227	61	the	the	DET
inlawrev-2700	227	62	bonus	bonus	NOUN
inlawrev-2700	227	63	was	be	AUX
inlawrev-2700	227	64	earned	earn	VERB
inlawrev-2700	227	65	.	.	PUNCT
inlawrev-2700	228	1	as	as	SCONJ
inlawrev-2700	228	2	will	will	AUX
inlawrev-2700	228	3	be	be	AUX
inlawrev-2700	228	4	shown	show	VERB
inlawrev-2700	228	5	,	,	PUNCT
inlawrev-2700	228	6	a	a	DET
inlawrev-2700	228	7	discount	discount	NOUN
inlawrev-2700	228	8	can	can	AUX
inlawrev-2700	228	9	be	be	AUX
inlawrev-2700	228	10	economically	economically	ADV
inlawrev-2700	228	11	defined	define	VERB
inlawrev-2700	228	12	as	as	ADP
inlawrev-2700	228	13	the	the	DET
inlawrev-2700	228	14	reduction	reduction	NOUN
inlawrev-2700	228	15	of	of	ADP
inlawrev-2700	228	16	an	an	DET
inlawrev-2700	228	17	asset	asset	NOUN
inlawrev-2700	228	18	's	's	PART
inlawrev-2700	228	19	price	price	NOUN
inlawrev-2700	228	20	to	to	ADP
inlawrev-2700	228	21	its	its	PRON
inlawrev-2700	228	22	fair	fair	ADJ
inlawrev-2700	228	23	market	market	NOUN
inlawrev-2700	228	24	value.^^	value.^^	X
inlawrev-2700	228	25	in	in	ADP
inlawrev-2700	228	26	the	the	DET
inlawrev-2700	228	27	economic	economic	ADJ
inlawrev-2700	228	28	terms	term	NOUN
inlawrev-2700	228	29	of	of	ADP
inlawrev-2700	228	30	supply	supply	NOUN
inlawrev-2700	228	31	and	and	CCONJ
inlawrev-2700	228	32	demand	demand	NOUN
inlawrev-2700	228	33	,	,	PUNCT
inlawrev-2700	228	34	if	if	SCONJ
inlawrev-2700	228	35	the	the	DET
inlawrev-2700	228	36	retail	retail	ADJ
inlawrev-2700	228	37	price	price	NOUN
inlawrev-2700	228	38	of	of	ADP
inlawrev-2700	228	39	an	an	DET
inlawrev-2700	228	40	item	item	NOUN
inlawrev-2700	228	41	is	be	AUX
inlawrev-2700	228	42	overstated	overstate	VERB
inlawrev-2700	228	43	,	,	PUNCT
inlawrev-2700	228	44	demand	demand	NOUN
inlawrev-2700	228	45	for	for	ADP
inlawrev-2700	228	46	the	the	DET
inlawrev-2700	228	47	item	item	NOUN
inlawrev-2700	228	48	is	be	AUX
inlawrev-2700	228	49	reduced	reduce	VERB
inlawrev-2700	228	50	because	because	SCONJ
inlawrev-2700	228	51	of	of	ADP
inlawrev-2700	228	52	the	the	DET
inlawrev-2700	228	53	excessive	excessive	ADJ
inlawrev-2700	228	54	price	price	NOUN
inlawrev-2700	228	55	and	and	CCONJ
inlawrev-2700	228	56	the	the	DET
inlawrev-2700	228	57	item	item	NOUN
inlawrev-2700	228	58	will	will	AUX
inlawrev-2700	228	59	not	not	PART
inlawrev-2700	228	60	sell	sell	VERB
inlawrev-2700	228	61	unless	unless	SCONJ
inlawrev-2700	228	62	the	the	DET
inlawrev-2700	228	63	price	price	NOUN
inlawrev-2700	228	64	decreases.^^	decreases.^^	NOUN
inlawrev-2700	228	65	therefore	therefore	ADV
inlawrev-2700	228	66	,	,	PUNCT
inlawrev-2700	228	67	the	the	DET
inlawrev-2700	228	68	discount	discount	NOUN
inlawrev-2700	228	69	is	be	AUX
inlawrev-2700	228	70	a	a	DET
inlawrev-2700	228	71	mechanism	mechanism	NOUN
inlawrev-2700	228	72	that	that	PRON
inlawrev-2700	228	73	a	a	DET
inlawrev-2700	228	74	seller	seller	NOUN
inlawrev-2700	228	75	can	can	AUX
inlawrev-2700	228	76	use	use	VERB
inlawrev-2700	228	77	to	to	PART
inlawrev-2700	228	78	reduce	reduce	VERB
inlawrev-2700	228	79	the	the	DET
inlawrev-2700	228	80	item	item	NOUN
inlawrev-2700	228	81	's	's	PART
inlawrev-2700	228	82	price	price	NOUN
inlawrev-2700	228	83	to	to	ADP
inlawrev-2700	228	84	true	true	ADJ
inlawrev-2700	228	85	fair	fair	ADJ
inlawrev-2700	228	86	market	market	NOUN
inlawrev-2700	228	87	value	value	NOUN
inlawrev-2700	228	88	in	in	ADP
inlawrev-2700	228	89	the	the	DET
inlawrev-2700	228	90	competitive	competitive	ADJ
inlawrev-2700	228	91	marketplace	marketplace	NOUN
inlawrev-2700	228	92	.	.	PUNCT
inlawrev-2700	229	1	''^	''^	X
inlawrev-2700	229	2	after	after	ADP
inlawrev-2700	229	3	airhne	airhne	NOUN
inlawrev-2700	229	4	deregulation	deregulation	NOUN
inlawrev-2700	229	5	in	in	ADP
inlawrev-2700	229	6	1981	1981	NUM
inlawrev-2700	229	7	,	,	PUNCT
inlawrev-2700	229	8	frequent	frequent	ADJ
inlawrev-2700	229	9	flyer	flyer	NOUN
inlawrev-2700	229	10	benefits	benefit	NOUN
inlawrev-2700	229	11	came	come	VERB
inlawrev-2700	229	12	into	into	ADP
inlawrev-2700	229	13	being	be	AUX
inlawrev-2700	229	14	as	as	ADP
inlawrev-2700	229	15	one	one	NUM
inlawrev-2700	229	16	response	response	NOUN
inlawrev-2700	229	17	by	by	ADP
inlawrev-2700	229	18	airlines	airline	NOUN
inlawrev-2700	229	19	to	to	ADP
inlawrev-2700	229	20	increased	increase	VERB
inlawrev-2700	229	21	competition	competition	NOUN
inlawrev-2700	229	22	and	and	CCONJ
inlawrev-2700	229	23	cut	cut	VERB
inlawrev-2700	229	24	-	-	PUNCT
inlawrev-2700	229	25	rate	rate	NOUN
inlawrev-2700	229	26	airfares	airfare	NOUN
inlawrev-2700	229	27	in	in	ADP
inlawrev-2700	229	28	the	the	DET
inlawrev-2700	229	29	changing	change	VERB
inlawrev-2700	229	30	marketplace.^^	marketplace.^^	NOUN
inlawrev-2700	229	31	according	accord	VERB
inlawrev-2700	229	32	to	to	ADP
inlawrev-2700	229	33	senior	senior	ADJ
inlawrev-2700	229	34	airline	airline	NOUN
inlawrev-2700	229	35	sales	sale	NOUN
inlawrev-2700	229	36	personnel	personnel	NOUN
inlawrev-2700	229	37	,	,	PUNCT
inlawrev-2700	229	38	the	the	DET
inlawrev-2700	229	39	bonus	bonus	NOUN
inlawrev-2700	229	40	programs	program	NOUN
inlawrev-2700	229	41	were	be	AUX
inlawrev-2700	229	42	*	*	PUNCT
inlawrev-2700	229	43	'	'	PUNCT
inlawrev-2700	229	44	initiated	initiate	VERB
inlawrev-2700	229	45	defensively	defensively	ADV
inlawrev-2700	229	46	"	"	PUNCT
inlawrev-2700	229	47	and	and	CCONJ
inlawrev-2700	229	48	are	be	AUX
inlawrev-2700	229	49	viewed	view	VERB
inlawrev-2700	229	50	as	as	ADP
inlawrev-2700	229	51	"	"	PUNCT
inlawrev-2700	229	52	a	a	DET
inlawrev-2700	229	53	necessity	necessity	NOUN
inlawrev-2700	229	54	"	"	PUNCT
inlawrev-2700	229	55	to	to	ADP
inlawrev-2700	229	56	effective	effective	ADJ
inlawrev-2700	229	57	competition	competition	NOUN
inlawrev-2700	229	58	.	.	PUNCT
inlawrev-2700	230	1	"	"	PUNCT
inlawrev-2700	230	2	^^	^^	PUNCT
inlawrev-2700	230	3	for	for	ADP
inlawrev-2700	230	4	instance	instance	NOUN
inlawrev-2700	230	5	,	,	PUNCT
inlawrev-2700	230	6	both	both	CCONJ
inlawrev-2700	230	7	continental	continental	ADJ
inlawrev-2700	230	8	and	and	CCONJ
inlawrev-2700	230	9	northwest	northwest	PROPN
inlawrev-2700	230	10	lost	lose	VERB
inlawrev-2700	230	11	so	so	ADV
inlawrev-2700	230	12	much	much	ADJ
inlawrev-2700	230	13	business	business	NOUN
inlawrev-2700	230	14	after	after	SCONJ
inlawrev-2700	230	15	they	they	PRON
inlawrev-2700	230	16	discontinued	discontinue	VERB
inlawrev-2700	230	17	their	their	PRON
inlawrev-2700	230	18	discount	discount	NOUN
inlawrev-2700	230	19	programs	program	NOUN
inlawrev-2700	230	20	that	that	PRON
inlawrev-2700	230	21	they	they	PRON
inlawrev-2700	230	22	were	be	AUX
inlawrev-2700	230	23	forced	force	VERB
inlawrev-2700	230	24	to	to	PART
inlawrev-2700	230	25	reinstate	reinstate	VERB
inlawrev-2700	230	26	them.^^	them.^^	PUNCT
inlawrev-2700	231	1	thus	thus	ADV
inlawrev-2700	231	2	,	,	PUNCT
inlawrev-2700	231	3	frequent	frequent	ADJ
inlawrev-2700	231	4	flyer	flyer	NOUN
inlawrev-2700	231	5	bonus	bonus	NOUN
inlawrev-2700	231	6	programs	program	NOUN
inlawrev-2700	231	7	are	be	AUX
inlawrev-2700	231	8	,	,	PUNCT
inlawrev-2700	231	9	in	in	ADP
inlawrev-2700	231	10	effect	effect	NOUN
inlawrev-2700	231	11	,	,	PUNCT
inlawrev-2700	231	12	discounts	discount	NOUN
inlawrev-2700	231	13	that	that	PRON
inlawrev-2700	231	14	are	be	AUX
inlawrev-2700	231	15	being	be	AUX
inlawrev-2700	231	16	used	use	VERB
inlawrev-2700	231	17	by	by	ADP
inlawrev-2700	231	18	the	the	DET
inlawrev-2700	231	19	airlines	airline	NOUN
inlawrev-2700	231	20	as	as	ADP
inlawrev-2700	231	21	a	a	DET
inlawrev-2700	231	22	mechanism	mechanism	NOUN
inlawrev-2700	231	23	to	to	PART
inlawrev-2700	231	24	match	match	VERB
inlawrev-2700	231	25	the	the	DET
inlawrev-2700	231	26	price	price	NOUN
inlawrev-2700	231	27	of	of	ADP
inlawrev-2700	231	28	a	a	DET
inlawrev-2700	231	29	commodity	commodity	NOUN
inlawrev-2700	231	30	,	,	PUNCT
inlawrev-2700	231	31	pubhc	pubhc	NOUN
inlawrev-2700	231	32	air	air	NOUN
inlawrev-2700	231	33	transportation	transportation	NOUN
inlawrev-2700	231	34	,	,	PUNCT
inlawrev-2700	231	35	with	with	ADP
inlawrev-2700	231	36	the	the	DET
inlawrev-2700	231	37	demand	demand	NOUN
inlawrev-2700	231	38	for	for	ADP
inlawrev-2700	231	39	that	that	DET
inlawrev-2700	231	40	commodity	commodity	NOUN
inlawrev-2700	231	41	.	.	PUNCT
inlawrev-2700	232	1	"	"	PUNCT
inlawrev-2700	232	2	'	'	PUNCT
inlawrev-2700	232	3	cf	cf	NOUN
inlawrev-2700	232	4	.	.	PUNCT
inlawrev-2700	232	5	i.r.c	i.r.c	NOUN
inlawrev-2700	232	6	.	.	PUNCT
inlawrev-2700	233	1	§	§	PROPN
inlawrev-2700	233	2	167	167	NUM
inlawrev-2700	233	3	(	(	PUNCT
inlawrev-2700	233	4	law	law	NOUN
inlawrev-2700	233	5	.	.	PUNCT
inlawrev-2700	234	1	co	co	NOUN
inlawrev-2700	234	2	-	-	NOUN
inlawrev-2700	234	3	op	op	NOUN
inlawrev-2700	234	4	.	.	PUNCT
inlawrev-2700	234	5	1986	1986	NUM
inlawrev-2700	234	6	)	)	PUNCT
inlawrev-2700	234	7	supra	supra	PROPN
inlawrev-2700	234	8	note	note	VERB
inlawrev-2700	234	9	64	64	NUM
inlawrev-2700	234	10	;	;	PUNCT
inlawrev-2700	234	11	i.r.c	i.r.c	NOUN
inlawrev-2700	234	12	.	.	PUNCT
inlawrev-2700	235	1	§	§	PROPN
inlawrev-2700	235	2	62	62	NUM
inlawrev-2700	235	3	(	(	PUNCT
inlawrev-2700	235	4	law	law	NOUN
inlawrev-2700	235	5	.	.	PUNCT
inlawrev-2700	236	1	co	co	NOUN
inlawrev-2700	236	2	-	-	NOUN
inlawrev-2700	236	3	op	op	NOUN
inlawrev-2700	236	4	.	.	PUNCT
inlawrev-2700	236	5	1986	1986	NUM
inlawrev-2700	236	6	)	)	PUNCT
inlawrev-2700	236	7	.	.	PUNCT
inlawrev-2700	237	1	if	if	SCONJ
inlawrev-2700	237	2	the	the	DET
inlawrev-2700	237	3	depreciation	depreciation	NOUN
inlawrev-2700	237	4	deduction	deduction	NOUN
inlawrev-2700	237	5	as	as	SCONJ
inlawrev-2700	237	6	computed	compute	VERB
inlawrev-2700	237	7	under	under	ADP
inlawrev-2700	237	8	section	section	NOUN
inlawrev-2700	237	9	167	167	NUM
inlawrev-2700	237	10	is	be	AUX
inlawrev-2700	237	11	smaller	small	ADJ
inlawrev-2700	237	12	because	because	SCONJ
inlawrev-2700	237	13	it	it	PRON
inlawrev-2700	237	14	is	be	AUX
inlawrev-2700	237	15	computed	compute	VERB
inlawrev-2700	237	16	on	on	ADP
inlawrev-2700	237	17	a	a	DET
inlawrev-2700	237	18	lower	low	ADJ
inlawrev-2700	237	19	cost	cost	NOUN
inlawrev-2700	237	20	item	item	NOUN
inlawrev-2700	237	21	,	,	PUNCT
inlawrev-2700	237	22	then	then	ADV
inlawrev-2700	237	23	adjusted	adjust	VERB
inlawrev-2700	237	24	gross	gross	ADJ
inlawrev-2700	237	25	income	income	NOUN
inlawrev-2700	237	26	as	as	SCONJ
inlawrev-2700	237	27	computed	compute	VERB
inlawrev-2700	237	28	under	under	ADP
inlawrev-2700	237	29	section	section	NOUN
inlawrev-2700	237	30	62	62	NUM
inlawrev-2700	237	31	will	will	AUX
inlawrev-2700	237	32	be	be	AUX
inlawrev-2700	237	33	larger	large	ADJ
inlawrev-2700	237	34	because	because	SCONJ
inlawrev-2700	237	35	the	the	DET
inlawrev-2700	237	36	deductible	deductible	ADJ
inlawrev-2700	237	37	trade	trade	NOUN
inlawrev-2700	237	38	and	and	CCONJ
inlawrev-2700	237	39	business	business	NOUN
inlawrev-2700	237	40	expenses	expense	NOUN
inlawrev-2700	237	41	under	under	ADP
inlawrev-2700	237	42	section	section	NOUN
inlawrev-2700	237	43	62(1	62(1	NOUN
inlawrev-2700	237	44	)	)	PUNCT
inlawrev-2700	237	45	will	will	AUX
inlawrev-2700	237	46	be	be	AUX
inlawrev-2700	237	47	smaller	small	ADJ
inlawrev-2700	237	48	.	.	PUNCT
inlawrev-2700	238	1	^^see	^^see	PUNCT
inlawrev-2700	238	2	infra	infra	NOUN
inlawrev-2700	238	3	text	text	NOUN
inlawrev-2700	238	4	accompanying	accompany	VERB
inlawrev-2700	238	5	notes	note	NOUN
inlawrev-2700	238	6	69	69	NUM
inlawrev-2700	238	7	-	-	SYM
inlawrev-2700	238	8	73	73	NUM
inlawrev-2700	238	9	.	.	PUNCT
inlawrev-2700	239	1	^^see	^^see	PUNCT
inlawrev-2700	239	2	generally	generally	PROPN
inlawrev-2700	239	3	r.	r.	PROPN
inlawrev-2700	239	4	lipsey	lipsey	PROPN
inlawrev-2700	239	5	,	,	PUNCT
inlawrev-2700	239	6	p.	p.	PROPN
inlawrev-2700	239	7	steiner	steiner	PROPN
inlawrev-2700	239	8	&	&	CCONJ
inlawrev-2700	239	9	p.	p.	PROPN
inlawrev-2700	239	10	purvis	purvis	PROPN
inlawrev-2700	239	11	,	,	PUNCT
inlawrev-2700	239	12	economics	economics	PROPN
inlawrev-2700	239	13	58	58	NUM
inlawrev-2700	239	14	-	-	SYM
inlawrev-2700	239	15	74	74	NUM
inlawrev-2700	239	16	(	(	PUNCT
inlawrev-2700	239	17	8th	8th	ADJ
inlawrev-2700	239	18	ed	ed	NOUN
inlawrev-2700	239	19	.	.	PROPN
inlawrev-2700	239	20	1987	1987	NUM
inlawrev-2700	239	21	)	)	PUNCT
inlawrev-2700	240	1	[	[	X
inlawrev-2700	240	2	hereinafter	hereinafter	NOUN
inlawrev-2700	240	3	lipsey	lipsey	NOUN
inlawrev-2700	240	4	]	]	PUNCT
inlawrev-2700	240	5	.	.	PUNCT
inlawrev-2700	241	1	one	one	NUM
inlawrev-2700	241	2	factor	factor	NOUN
inlawrev-2700	241	3	that	that	PRON
inlawrev-2700	241	4	affects	affect	VERB
inlawrev-2700	241	5	demand	demand	NOUN
inlawrev-2700	241	6	is	be	AUX
inlawrev-2700	241	7	the	the	DET
inlawrev-2700	241	8	price	price	NOUN
inlawrev-2700	241	9	of	of	ADP
inlawrev-2700	241	10	the	the	DET
inlawrev-2700	241	11	item	item	NOUN
inlawrev-2700	241	12	.	.	PUNCT
inlawrev-2700	242	1	as	as	SCONJ
inlawrev-2700	242	2	there	there	PRON
inlawrev-2700	242	3	is	be	VERB
inlawrev-2700	242	4	excess	excess	ADJ
inlawrev-2700	242	5	supply	supply	NOUN
inlawrev-2700	242	6	of	of	ADP
inlawrev-2700	242	7	a	a	DET
inlawrev-2700	242	8	commodity	commodity	NOUN
inlawrev-2700	242	9	in	in	ADP
inlawrev-2700	242	10	the	the	DET
inlawrev-2700	242	11	marketplace	marketplace	NOUN
inlawrev-2700	242	12	,	,	PUNCT
inlawrev-2700	242	13	demand	demand	NOUN
inlawrev-2700	242	14	will	will	AUX
inlawrev-2700	242	15	decrease	decrease	VERB
inlawrev-2700	242	16	and	and	CCONJ
inlawrev-2700	242	17	suppliers	supplier	NOUN
inlawrev-2700	242	18	will	will	AUX
inlawrev-2700	242	19	be	be	AUX
inlawrev-2700	242	20	forced	force	VERB
inlawrev-2700	242	21	to	to	PART
inlawrev-2700	242	22	lower	lower	VERB
inlawrev-2700	242	23	their	their	PRON
inlawrev-2700	242	24	prices	price	NOUN
inlawrev-2700	242	25	in	in	ADP
inlawrev-2700	242	26	order	order	NOUN
inlawrev-2700	242	27	to	to	PART
inlawrev-2700	242	28	sell	sell	VERB
inlawrev-2700	242	29	excess	excess	ADJ
inlawrev-2700	242	30	commodities	commodity	NOUN
inlawrev-2700	242	31	.	.	PUNCT
inlawrev-2700	243	1	when	when	SCONJ
inlawrev-2700	243	2	supply	supply	NOUN
inlawrev-2700	243	3	equals	equal	VERB
inlawrev-2700	243	4	demand	demand	NOUN
inlawrev-2700	243	5	,	,	PUNCT
inlawrev-2700	243	6	prices	price	NOUN
inlawrev-2700	243	7	will	will	AUX
inlawrev-2700	243	8	remain	remain	VERB
inlawrev-2700	243	9	constant	constant	ADJ
inlawrev-2700	243	10	at	at	ADP
inlawrev-2700	243	11	equilibrium	equilibrium	NOUN
inlawrev-2700	243	12	price	price	NOUN
inlawrev-2700	243	13	.	.	PUNCT
inlawrev-2700	244	1	i	i	PRON
inlawrev-2700	244	2	d.	d.	PROPN
inlawrev-2700	244	3	'	'	PUNCT
inlawrev-2700	244	4	"	"	PUNCT
inlawrev-2700	244	5	'	'	PUNCT
inlawrev-2700	244	6	see	see	VERB
inlawrev-2700	244	7	i	i	PRON
inlawrev-2700	244	8	d.	d.	PROPN
inlawrev-2700	244	9	^^see	^^see	PROPN
inlawrev-2700	245	1	supra	supra	PROPN
inlawrev-2700	245	2	text	text	PROPN
inlawrev-2700	245	3	accompanying	accompanying	ADJ
inlawrev-2700	245	4	notes	note	NOUN
inlawrev-2700	245	5	16	16	NUM
inlawrev-2700	245	6	-	-	SYM
inlawrev-2700	245	7	21	21	NUM
inlawrev-2700	245	8	.	.	PUNCT
inlawrev-2700	246	1	"	"	PUNCT
inlawrev-2700	246	2	[	[	X
inlawrev-2700	246	3	equihbrium	equihbrium	NOUN
inlawrev-2700	246	4	price	price	NOUN
inlawrev-2700	246	5	]	]	PUNCT
inlawrev-2700	246	6	will	will	AUX
inlawrev-2700	246	7	persist	persist	VERB
inlawrev-2700	246	8	once	once	ADV
inlawrev-2700	246	9	estabhshed	estabhshe	VERB
inlawrev-2700	246	10	,	,	PUNCT
inlawrev-2700	246	11	unless	unless	SCONJ
inlawrev-2700	246	12	it	it	PRON
inlawrev-2700	246	13	is	be	AUX
inlawrev-2700	246	14	disturbed	disturb	VERB
inlawrev-2700	246	15	by	by	ADP
inlawrev-2700	246	16	some	some	DET
inlawrev-2700	246	17	change	change	NOUN
inlawrev-2700	246	18	in	in	ADP
inlawrev-2700	246	19	market	market	NOUN
inlawrev-2700	246	20	conditions	condition	NOUN
inlawrev-2700	246	21	.	.	PUNCT
inlawrev-2700	246	22	"	"	PUNCT
inlawrev-2700	247	1	lipsey	lipsey	NOUN
inlawrev-2700	247	2	at	at	ADP
inlawrev-2700	247	3	70	70	NUM
inlawrev-2700	247	4	.	.	PUNCT
inlawrev-2700	248	1	increased	increase	VERB
inlawrev-2700	248	2	competition	competition	NOUN
inlawrev-2700	248	3	caused	cause	VERB
inlawrev-2700	248	4	by	by	ADP
inlawrev-2700	248	5	deregulation	deregulation	NOUN
inlawrev-2700	248	6	of	of	ADP
inlawrev-2700	248	7	air	air	NOUN
inlawrev-2700	248	8	carriers	carrier	NOUN
inlawrev-2700	248	9	is	be	AUX
inlawrev-2700	248	10	a	a	DET
inlawrev-2700	248	11	change	change	NOUN
inlawrev-2700	248	12	in	in	ADP
inlawrev-2700	248	13	the	the	DET
inlawrev-2700	248	14	market	market	NOUN
inlawrev-2700	248	15	condition	condition	NOUN
inlawrev-2700	248	16	because	because	SCONJ
inlawrev-2700	248	17	regulation	regulation	NOUN
inlawrev-2700	248	18	was	be	AUX
inlawrev-2700	248	19	a	a	DET
inlawrev-2700	248	20	governmental	governmental	ADJ
inlawrev-2700	248	21	restriction	restriction	NOUN
inlawrev-2700	248	22	holding	hold	VERB
inlawrev-2700	248	23	price	price	NOUN
inlawrev-2700	248	24	above	above	ADP
inlawrev-2700	248	25	the	the	DET
inlawrev-2700	248	26	equilibrium	equilibrium	NOUN
inlawrev-2700	248	27	.	.	PUNCT
inlawrev-2700	249	1	when	when	SCONJ
inlawrev-2700	249	2	such	such	DET
inlawrev-2700	249	3	a	a	DET
inlawrev-2700	249	4	"	"	PUNCT
inlawrev-2700	249	5	price	price	NOUN
inlawrev-2700	249	6	floor	floor	NOUN
inlawrev-2700	249	7	"	"	PUNCT
inlawrev-2700	249	8	is	be	AUX
inlawrev-2700	249	9	removed	remove	VERB
inlawrev-2700	249	10	,	,	PUNCT
inlawrev-2700	249	11	the	the	DET
inlawrev-2700	249	12	retail	retail	ADJ
inlawrev-2700	249	13	price	price	NOUN
inlawrev-2700	249	14	will	will	AUX
inlawrev-2700	249	15	drop	drop	VERB
inlawrev-2700	249	16	to	to	PART
inlawrev-2700	249	17	reach	reach	VERB
inlawrev-2700	249	18	the	the	DET
inlawrev-2700	249	19	free	free	ADJ
inlawrev-2700	249	20	-	-	PUNCT
inlawrev-2700	249	21	market	market	NOUN
inlawrev-2700	249	22	equilibrium	equilibrium	NOUN
inlawrev-2700	249	23	level	level	NOUN
inlawrev-2700	249	24	.	.	PUNCT
inlawrev-2700	250	1	see	see	VERB
inlawrev-2700	250	2	i	i	PRON
inlawrev-2700	250	3	d.	d.	PROPN
inlawrev-2700	250	4	at	at	ADP
inlawrev-2700	250	5	99	99	NUM
inlawrev-2700	250	6	-	-	SYM
inlawrev-2700	250	7	100	100	NUM
inlawrev-2700	250	8	.	.	PUNCT
inlawrev-2700	250	9	^^frequent	^^frequent	NOUN
inlawrev-2700	250	10	-	-	PUNCT
inlawrev-2700	250	11	flier	flier	NOUN
inlawrev-2700	250	12	game	game	NOUN
inlawrev-2700	250	13	,	,	PUNCT
inlawrev-2700	250	14	supra	supra	PROPN
inlawrev-2700	250	15	note	note	NOUN
inlawrev-2700	250	16	8	8	NUM
inlawrev-2700	250	17	,	,	PUNCT
inlawrev-2700	250	18	at	at	ADP
inlawrev-2700	250	19	75	75	NUM
inlawrev-2700	250	20	.	.	PUNCT
inlawrev-2700	251	1	'	'	PUNCT
inlawrev-2700	251	2	ud	ud	INTJ
inlawrev-2700	251	3	.	.	PROPN
inlawrev-2700	251	4	832	832	NUM
inlawrev-2700	251	5	indiana	indiana	PROPN
inlawrev-2700	251	6	la	la	PROPN
inlawrev-2700	251	7	w	w	PROPN
inlawrev-2700	251	8	review	review	PROPN
inlawrev-2700	251	9	[	[	X
inlawrev-2700	251	10	vol	vol	NOUN
inlawrev-2700	251	11	.	.	PUNCT
inlawrev-2700	251	12	20:823	20:823	NUM
inlawrev-2700	251	13	tax	tax	NOUN
inlawrev-2700	251	14	commentators	commentator	NOUN
inlawrev-2700	251	15	have	have	AUX
inlawrev-2700	251	16	characterized	characterize	VERB
inlawrev-2700	251	17	frequent	frequent	ADJ
inlawrev-2700	251	18	flyer	flyer	NOUN
inlawrev-2700	251	19	bonuses	bonus	NOUN
inlawrev-2700	251	20	as	as	ADP
inlawrev-2700	251	21	nontaxable	nontaxable	ADJ
inlawrev-2700	251	22	volume	volume	NOUN
inlawrev-2700	251	23	discounts	discount	NOUN
inlawrev-2700	251	24	.	.	PUNCT
inlawrev-2700	252	1	^"^	^"^	X
inlawrev-2700	252	2	a	a	DET
inlawrev-2700	252	3	volume	volume	NOUN
inlawrev-2700	252	4	discount	discount	NOUN
inlawrev-2700	252	5	is	be	AUX
inlawrev-2700	252	6	a	a	DET
inlawrev-2700	252	7	discount	discount	NOUN
inlawrev-2700	252	8	offered	offer	VERB
inlawrev-2700	252	9	to	to	PART
inlawrev-2700	252	10	encourage	encourage	VERB
inlawrev-2700	252	11	purchase	purchase	NOUN
inlawrev-2700	252	12	of	of	ADP
inlawrev-2700	252	13	larger	large	ADJ
inlawrev-2700	252	14	quantities	quantity	NOUN
inlawrev-2700	252	15	because	because	SCONJ
inlawrev-2700	252	16	it	it	PRON
inlawrev-2700	252	17	rewards	reward	VERB
inlawrev-2700	252	18	the	the	DET
inlawrev-2700	252	19	purchaser	purchaser	NOUN
inlawrev-2700	252	20	by	by	ADP
inlawrev-2700	252	21	reducing	reduce	VERB
inlawrev-2700	252	22	cost	cost	NOUN
inlawrev-2700	252	23	of	of	ADP
inlawrev-2700	252	24	purchases	purchase	NOUN
inlawrev-2700	252	25	as	as	SCONJ
inlawrev-2700	252	26	more	more	ADJ
inlawrev-2700	252	27	of	of	ADP
inlawrev-2700	252	28	an	an	DET
inlawrev-2700	252	29	item	item	NOUN
inlawrev-2700	252	30	is	be	AUX
inlawrev-2700	252	31	purchased	purchase	VERB
inlawrev-2700	252	32	.	.	PUNCT
inlawrev-2700	253	1	^^	^^	PUNCT
inlawrev-2700	253	2	for	for	ADP
inlawrev-2700	253	3	example	example	NOUN
inlawrev-2700	253	4	,	,	PUNCT
inlawrev-2700	253	5	if	if	SCONJ
inlawrev-2700	253	6	the	the	DET
inlawrev-2700	253	7	purchaser	purchaser	NOUN
inlawrev-2700	253	8	buys	buy	VERB
inlawrev-2700	253	9	one	one	NUM
inlawrev-2700	253	10	apple	apple	NOUN
inlawrev-2700	253	11	,	,	PUNCT
inlawrev-2700	253	12	the	the	DET
inlawrev-2700	253	13	price	price	NOUN
inlawrev-2700	253	14	is	be	AUX
inlawrev-2700	253	15	forty	forty	NUM
inlawrev-2700	253	16	cents	cent	NOUN
inlawrev-2700	253	17	;	;	PUNCT
inlawrev-2700	253	18	if	if	SCONJ
inlawrev-2700	253	19	he	he	PRON
inlawrev-2700	253	20	buys	buy	VERB
inlawrev-2700	253	21	three	three	NUM
inlawrev-2700	253	22	,	,	PUNCT
inlawrev-2700	253	23	the	the	DET
inlawrev-2700	253	24	price	price	NOUN
inlawrev-2700	253	25	is	be	AUX
inlawrev-2700	253	26	one	one	NUM
inlawrev-2700	253	27	dollar	dollar	NOUN
inlawrev-2700	253	28	.	.	PUNCT
inlawrev-2700	254	1	''^	''^	X
inlawrev-2700	254	2	one	one	NUM
inlawrev-2700	254	3	tax	tax	NOUN
inlawrev-2700	254	4	commentator	commentator	NOUN
inlawrev-2700	254	5	states	state	VERB
inlawrev-2700	254	6	"	"	PUNCT
inlawrev-2700	254	7	frequent	frequent	ADJ
inlawrev-2700	254	8	flyer	flyer	NOUN
inlawrev-2700	254	9	programs	program	NOUN
inlawrev-2700	254	10	are	be	AUX
inlawrev-2700	254	11	basically	basically	ADV
inlawrev-2700	254	12	just	just	ADV
inlawrev-2700	254	13	complicated	complicated	ADJ
inlawrev-2700	254	14	discounts	discount	NOUN
inlawrev-2700	254	15	for	for	ADP
inlawrev-2700	254	16	the	the	DET
inlawrev-2700	254	17	purchase	purchase	NOUN
inlawrev-2700	254	18	of	of	ADP
inlawrev-2700	254	19	multiple	multiple	ADJ
inlawrev-2700	254	20	airline	airline	NOUN
inlawrev-2700	254	21	tickets	ticket	NOUN
inlawrev-2700	254	22	.	.	PUNCT
inlawrev-2700	255	1	discount	discount	NOUN
inlawrev-2700	255	2	purchases	purchase	NOUN
inlawrev-2700	255	3	generally	generally	ADV
inlawrev-2700	255	4	do	do	AUX
inlawrev-2700	255	5	not	not	PART
inlawrev-2700	255	6	have	have	VERB
inlawrev-2700	255	7	income	income	NOUN
inlawrev-2700	255	8	tax	tax	NOUN
inlawrev-2700	255	9	consequences	consequence	NOUN
inlawrev-2700	255	10	.	.	PUNCT
inlawrev-2700	256	1	"	"	PUNCT
inlawrev-2700	256	2	"	"	PUNCT
inlawrev-2700	256	3	^"^	^"^	NOUN
inlawrev-2700	256	4	that	that	DET
inlawrev-2700	256	5	author	author	NOUN
inlawrev-2700	256	6	also	also	ADV
inlawrev-2700	256	7	asserts	assert	VERB
inlawrev-2700	256	8	that	that	SCONJ
inlawrev-2700	256	9	the	the	DET
inlawrev-2700	256	10	only	only	ADJ
inlawrev-2700	256	11	difference	difference	NOUN
inlawrev-2700	256	12	between	between	ADP
inlawrev-2700	256	13	a	a	DET
inlawrev-2700	256	14	regular	regular	ADJ
inlawrev-2700	256	15	volume	volume	NOUN
inlawrev-2700	256	16	discount	discount	NOUN
inlawrev-2700	256	17	and	and	CCONJ
inlawrev-2700	256	18	a	a	DET
inlawrev-2700	256	19	frequent	frequent	ADJ
inlawrev-2700	256	20	flyer	flyer	NOUN
inlawrev-2700	256	21	award	award	NOUN
inlawrev-2700	256	22	is	be	AUX
inlawrev-2700	256	23	that	that	SCONJ
inlawrev-2700	256	24	the	the	DET
inlawrev-2700	256	25	frequent	frequent	ADJ
inlawrev-2700	256	26	flyer	flyer	NOUN
inlawrev-2700	256	27	programs	program	NOUN
inlawrev-2700	256	28	allow	allow	VERB
inlawrev-2700	256	29	the	the	DET
inlawrev-2700	256	30	purchasers	purchaser	NOUN
inlawrev-2700	256	31	to	to	PART
inlawrev-2700	256	32	spread	spread	VERB
inlawrev-2700	256	33	their	their	PRON
inlawrev-2700	256	34	expenditures	expenditure	NOUN
inlawrev-2700	256	35	for	for	ADP
inlawrev-2700	256	36	individual	individual	ADJ
inlawrev-2700	256	37	airline	airline	NOUN
inlawrev-2700	256	38	tickets	ticket	NOUN
inlawrev-2700	256	39	over	over	ADP
inlawrev-2700	256	40	time	time	NOUN
inlawrev-2700	256	41	instead	instead	ADV
inlawrev-2700	256	42	of	of	ADP
inlawrev-2700	256	43	having	have	VERB
inlawrev-2700	256	44	to	to	PART
inlawrev-2700	256	45	buy	buy	VERB
inlawrev-2700	256	46	them	they	PRON
inlawrev-2700	256	47	all	all	PRON
inlawrev-2700	256	48	at	at	ADP
inlawrev-2700	256	49	once	once	ADV
inlawrev-2700	256	50	,	,	PUNCT
inlawrev-2700	256	51	as	as	SCONJ
inlawrev-2700	256	52	would	would	AUX
inlawrev-2700	256	53	be	be	AUX
inlawrev-2700	256	54	required	require	VERB
inlawrev-2700	256	55	by	by	ADP
inlawrev-2700	256	56	a	a	DET
inlawrev-2700	256	57	"	"	PUNCT
inlawrev-2700	256	58	regular	regular	ADJ
inlawrev-2700	256	59	"	"	PUNCT
inlawrev-2700	256	60	volume	volume	NOUN
inlawrev-2700	256	61	discount	discount	NOUN
inlawrev-2700	256	62	.	.	PUNCT
inlawrev-2700	257	1	"	"	PUNCT
inlawrev-2700	257	2	^^	^^	CCONJ
inlawrev-2700	257	3	another	another	DET
inlawrev-2700	257	4	author	author	NOUN
inlawrev-2700	257	5	states	state	VERB
inlawrev-2700	257	6	that	that	SCONJ
inlawrev-2700	257	7	,	,	PUNCT
inlawrev-2700	257	8	"	"	PUNCT
inlawrev-2700	257	9	[	[	X
inlawrev-2700	257	10	f]requent	f]requent	X
inlawrev-2700	257	11	flyer	flyer	NOUN
inlawrev-2700	257	12	programs	program	NOUN
inlawrev-2700	257	13	are	be	AUX
inlawrev-2700	257	14	elaborate	elaborate	ADJ
inlawrev-2700	257	15	volume	volume	NOUN
inlawrev-2700	257	16	discount	discount	NOUN
inlawrev-2700	257	17	mechanisms	mechanism	NOUN
inlawrev-2700	257	18	,	,	PUNCT
inlawrev-2700	257	19	whereby	whereby	SCONJ
inlawrev-2700	257	20	participants	participant	NOUN
inlawrev-2700	257	21	obtain	obtain	VERB
inlawrev-2700	257	22	air	air	NOUN
inlawrev-2700	257	23	transportation	transportation	NOUN
inlawrev-2700	257	24	at	at	ADP
inlawrev-2700	257	25	a	a	DET
inlawrev-2700	257	26	reduced	reduce	VERB
inlawrev-2700	257	27	price	price	NOUN
inlawrev-2700	257	28	.	.	PUNCT
inlawrev-2700	258	1	since	since	SCONJ
inlawrev-2700	258	2	no	no	DET
inlawrev-2700	258	3	deductions	deduction	NOUN
inlawrev-2700	258	4	are	be	AUX
inlawrev-2700	258	5	taken	take	VERB
inlawrev-2700	258	6	with	with	ADP
inlawrev-2700	258	7	respect	respect	NOUN
inlawrev-2700	258	8	to	to	ADP
inlawrev-2700	258	9	personal	personal	ADJ
inlawrev-2700	258	10	travel	travel	NOUN
inlawrev-2700	258	11	,	,	PUNCT
inlawrev-2700	258	12	where	where	SCONJ
inlawrev-2700	258	13	an	an	DET
inlawrev-2700	258	14	award	award	NOUN
inlawrev-2700	258	15	is	be	AUX
inlawrev-2700	258	16	received	receive	VERB
inlawrev-2700	258	17	on	on	ADP
inlawrev-2700	258	18	account	account	NOUN
inlawrev-2700	258	19	of	of	ADP
inlawrev-2700	258	20	such	such	ADJ
inlawrev-2700	258	21	travel	travel	NOUN
inlawrev-2700	258	22	,	,	PUNCT
inlawrev-2700	258	23	its	its	PRON
inlawrev-2700	258	24	utilization	utilization	NOUN
inlawrev-2700	258	25	should	should	AUX
inlawrev-2700	258	26	not	not	PART
inlawrev-2700	258	27	give	give	VERB
inlawrev-2700	258	28	rise	rise	NOUN
inlawrev-2700	258	29	to	to	ADP
inlawrev-2700	258	30	taxable	taxable	ADJ
inlawrev-2700	258	31	income	income	NOUN
inlawrev-2700	258	32	.	.	PUNCT
inlawrev-2700	259	1	"	"	PUNCT
inlawrev-2700	259	2	^^	^^	CCONJ
inlawrev-2700	259	3	this	this	DET
inlawrev-2700	259	4	reasoning	reasoning	NOUN
inlawrev-2700	259	5	indicates	indicate	VERB
inlawrev-2700	259	6	that	that	SCONJ
inlawrev-2700	259	7	the	the	DET
inlawrev-2700	259	8	free	free	ADJ
inlawrev-2700	259	9	flight	flight	NOUN
inlawrev-2700	259	10	is	be	AUX
inlawrev-2700	259	11	not	not	PART
inlawrev-2700	259	12	income	income	NOUN
inlawrev-2700	259	13	,	,	PUNCT
inlawrev-2700	259	14	but	but	CCONJ
inlawrev-2700	259	15	rather	rather	ADV
inlawrev-2700	259	16	is	be	AUX
inlawrev-2700	259	17	a	a	DET
inlawrev-2700	259	18	volume	volume	NOUN
inlawrev-2700	259	19	discount	discount	NOUN
inlawrev-2700	259	20	because	because	SCONJ
inlawrev-2700	259	21	it	it	PRON
inlawrev-2700	259	22	is	be	AUX
inlawrev-2700	259	23	a	a	DET
inlawrev-2700	259	24	reduction	reduction	NOUN
inlawrev-2700	259	25	in	in	ADP
inlawrev-2700	259	26	the	the	DET
inlawrev-2700	259	27	cost	cost	NOUN
inlawrev-2700	259	28	of	of	ADP
inlawrev-2700	259	29	all	all	DET
inlawrev-2700	259	30	previously	previously	ADV
inlawrev-2700	259	31	purchased	purchase	VERB
inlawrev-2700	259	32	tickets	ticket	NOUN
inlawrev-2700	259	33	.	.	PUNCT
inlawrev-2700	260	1	while	while	SCONJ
inlawrev-2700	260	2	frequent	frequent	ADJ
inlawrev-2700	260	3	flyer	flyer	NOUN
inlawrev-2700	260	4	bonuses	bonus	NOUN
inlawrev-2700	260	5	are	be	AUX
inlawrev-2700	260	6	a	a	DET
inlawrev-2700	260	7	relatively	relatively	ADV
inlawrev-2700	260	8	new	new	ADJ
inlawrev-2700	260	9	phenomenon	phenomenon	NOUN
inlawrev-2700	260	10	,	,	PUNCT
inlawrev-2700	260	11	their	their	PRON
inlawrev-2700	260	12	taxability	taxability	NOUN
inlawrev-2700	260	13	may	may	AUX
inlawrev-2700	260	14	be	be	AUX
inlawrev-2700	260	15	determined	determine	VERB
inlawrev-2700	260	16	by	by	ADP
inlawrev-2700	260	17	reference	reference	NOUN
inlawrev-2700	260	18	to	to	ADP
inlawrev-2700	260	19	analogous	analogous	ADJ
inlawrev-2700	260	20	concepts	concept	NOUN
inlawrev-2700	260	21	.	.	PUNCT
inlawrev-2700	261	1	^^	^^	PUNCT
inlawrev-2700	261	2	the	the	DET
inlawrev-2700	261	3	'	'	PUNCT
inlawrev-2700	261	4	"	"	PUNCT
inlawrev-2700	261	5	*	*	PUNCT
inlawrev-2700	261	6	e.g.	e.g.	ADV
inlawrev-2700	261	7	,	,	PUNCT
inlawrev-2700	261	8	aidinoff	aidinoff	ADP
inlawrev-2700	261	9	,	,	PUNCT
inlawrev-2700	261	10	frequent	frequent	ADJ
inlawrev-2700	261	11	flyer	flyer	NOUN
inlawrev-2700	261	12	bonuses	bonus	NOUN
inlawrev-2700	261	13	:	:	PUNCT
inlawrev-2700	261	14	a	a	DET
inlawrev-2700	261	15	tax	tax	NOUN
inlawrev-2700	261	16	compliance	compliance	NOUN
inlawrev-2700	261	17	dilemma	dilemma	NOUN
inlawrev-2700	261	18	,	,	PUNCT
inlawrev-2700	261	19	31	31	NUM
inlawrev-2700	261	20	tax	tax	NOUN
inlawrev-2700	261	21	notes	note	NOUN
inlawrev-2700	261	22	1345	1345	NUM
inlawrev-2700	262	1	[	[	X
inlawrev-2700	262	2	hereinafter	hereinafter	NOUN
inlawrev-2700	262	3	aidinoff	aidinoff	NOUN
inlawrev-2700	262	4	]	]	X
inlawrev-2700	262	5	;	;	PUNCT
inlawrev-2700	262	6	forman	forman	NOUN
inlawrev-2700	262	7	,	,	PUNCT
inlawrev-2700	262	8	income	income	NOUN
inlawrev-2700	262	9	tax	tax	NOUN
inlawrev-2700	262	10	consequences	consequence	NOUN
inlawrev-2700	262	11	of	of	ADP
inlawrev-2700	262	12	frequent	frequent	ADJ
inlawrev-2700	262	13	flyer	flyer	NOUN
inlawrev-2700	262	14	programs	program	NOUN
inlawrev-2700	262	15	,	,	PUNCT
inlawrev-2700	262	16	26	26	NUM
inlawrev-2700	262	17	tax	tax	NOUN
inlawrev-2700	262	18	notes	note	NOUN
inlawrev-2700	262	19	742	742	NUM
inlawrev-2700	262	20	[	[	X
inlawrev-2700	262	21	hereinafter	hereinafter	NOUN
inlawrev-2700	262	22	forman	forman	NOUN
inlawrev-2700	262	23	]	]	X
inlawrev-2700	262	24	.	.	PUNCT
inlawrev-2700	263	1	"	"	PUNCT
inlawrev-2700	263	2	j.	j.	PROPN
inlawrev-2700	263	3	smith	smith	PROPN
inlawrev-2700	263	4	&	&	CCONJ
inlawrev-2700	263	5	k.	k.	PROPN
inlawrev-2700	263	6	skousen	skousen	PROPN
inlawrev-2700	263	7	,	,	PUNCT
inlawrev-2700	263	8	intermediate	intermediate	ADJ
inlawrev-2700	263	9	accounting	account	VERB
inlawrev-2700	263	10	248	248	NUM
inlawrev-2700	263	11	(	(	PUNCT
inlawrev-2700	263	12	8th	8th	ADJ
inlawrev-2700	263	13	ed	ed	NOUN
inlawrev-2700	263	14	.	.	PROPN
inlawrev-2700	263	15	1984	1984	NUM
inlawrev-2700	263	16	)	)	PUNCT
inlawrev-2700	263	17	.	.	PUNCT
inlawrev-2700	264	1	^*m	^*m	X
inlawrev-2700	264	2	in	in	ADP
inlawrev-2700	264	3	a	a	DET
inlawrev-2700	264	4	volume	volume	NOUN
inlawrev-2700	264	5	discount	discount	NOUN
inlawrev-2700	264	6	situation	situation	NOUN
inlawrev-2700	264	7	,	,	PUNCT
inlawrev-2700	264	8	each	each	DET
inlawrev-2700	264	9	rate	rate	NOUN
inlawrev-2700	264	10	is	be	AUX
inlawrev-2700	264	11	applied	apply	VERB
inlawrev-2700	264	12	to	to	ADP
inlawrev-2700	264	13	the	the	DET
inlawrev-2700	264	14	balance	balance	NOUN
inlawrev-2700	264	15	after	after	ADP
inlawrev-2700	264	16	subtracting	subtract	VERB
inlawrev-2700	264	17	the	the	DET
inlawrev-2700	264	18	result	result	NOUN
inlawrev-2700	264	19	of	of	ADP
inlawrev-2700	264	20	applying	apply	VERB
inlawrev-2700	264	21	the	the	DET
inlawrev-2700	264	22	prior	prior	ADJ
inlawrev-2700	264	23	discount	discount	NOUN
inlawrev-2700	264	24	rates	rate	NOUN
inlawrev-2700	264	25	,	,	PUNCT
inlawrev-2700	264	26	as	as	SCONJ
inlawrev-2700	264	27	follows	follow	VERB
inlawrev-2700	264	28	:	:	PUNCT
inlawrev-2700	264	29	discount	discount	VERB
inlawrev-2700	264	30	new	new	ADJ
inlawrev-2700	264	31	invoice	invoice	NOUN
inlawrev-2700	264	32	amount	amount	NOUN
inlawrev-2700	264	33	$	$	SYM
inlawrev-2700	264	34	5,000	5,000	NUM
inlawrev-2700	264	35	x	x	SYM
inlawrev-2700	264	36	20«^o	20«^o	NUM
inlawrev-2700	264	37	$	$	SYM
inlawrev-2700	264	38	1,000	1,000	NUM
inlawrev-2700	264	39	$	$	SYM
inlawrev-2700	264	40	5,000	5,000	NUM
inlawrev-2700	264	41	$	$	SYM
inlawrev-2700	264	42	1,000	1,000	NUM
inlawrev-2700	264	43	=	=	SYM
inlawrev-2700	264	44	$	$	SYM
inlawrev-2700	264	45	4,000	4,000	NUM
inlawrev-2700	264	46	$	$	SYM
inlawrev-2700	264	47	4,000	4,000	NUM
inlawrev-2700	264	48	x	x	SYM
inlawrev-2700	264	49	10	10	NUM
inlawrev-2700	264	50	%	%	NOUN
inlawrev-2700	264	51	$	$	SYM
inlawrev-2700	264	52	400	400	NUM
inlawrev-2700	264	53	$	$	SYM
inlawrev-2700	264	54	4,000	4,000	NUM
inlawrev-2700	264	55	$	$	SYM
inlawrev-2700	264	56	400	400	NUM
inlawrev-2700	264	57	=	=	SYM
inlawrev-2700	264	58	$	$	SYM
inlawrev-2700	264	59	3,600	3,600	NUM
inlawrev-2700	264	60	$	$	SYM
inlawrev-2700	264	61	3,600	3,600	NUM
inlawrev-2700	264	62	x	x	SYM
inlawrev-2700	264	63	5	5	NUM
inlawrev-2700	264	64	%	%	NOUN
inlawrev-2700	264	65	$	$	SYM
inlawrev-2700	264	66	180	180	NUM
inlawrev-2700	264	67	$	$	SYM
inlawrev-2700	264	68	3,600	3,600	NUM
inlawrev-2700	264	69	$	$	SYM
inlawrev-2700	264	70	180	180	NUM
inlawrev-2700	264	71	=	=	SYM
inlawrev-2700	264	72	$	$	SYM
inlawrev-2700	264	73	3,420	3,420	NUM
inlawrev-2700	264	74	thus	thus	ADV
inlawrev-2700	264	75	the	the	DET
inlawrev-2700	264	76	buyer	buyer	NOUN
inlawrev-2700	264	77	only	only	ADV
inlawrev-2700	264	78	remits	remit	VERB
inlawrev-2700	264	79	$	$	SYM
inlawrev-2700	264	80	3,420	3,420	NUM
inlawrev-2700	264	81	.	.	PUNCT
inlawrev-2700	265	1	"	"	PUNCT
inlawrev-2700	265	2	forman	forman	NOUN
inlawrev-2700	265	3	,	,	PUNCT
inlawrev-2700	265	4	supra	supra	PROPN
inlawrev-2700	265	5	note	note	NOUN
inlawrev-2700	265	6	74	74	NUM
inlawrev-2700	265	7	,	,	PUNCT
inlawrev-2700	265	8	at	at	ADP
inlawrev-2700	265	9	742	742	NUM
inlawrev-2700	265	10	.	.	PUNCT
inlawrev-2700	265	11	''	''	PUNCT
inlawrev-2700	266	1	i	i	PROPN
inlawrev-2700	266	2	d.	d.	PROPN
inlawrev-2700	266	3	^'aidinoff	^'aidinoff	PROPN
inlawrev-2700	266	4	,	,	PUNCT
inlawrev-2700	266	5	supra	supra	PROPN
inlawrev-2700	266	6	note	note	NOUN
inlawrev-2700	266	7	74	74	NUM
inlawrev-2700	266	8	,	,	PUNCT
inlawrev-2700	266	9	at	at	ADP
inlawrev-2700	266	10	1347	1347	NUM
inlawrev-2700	266	11	.	.	PUNCT
inlawrev-2700	267	1	^	^	PUNCT
inlawrev-2700	267	2	°	°	ADP
inlawrev-2700	267	3	one	one	NUM
inlawrev-2700	267	4	somewhat	somewhat	ADV
inlawrev-2700	267	5	analogous	analogous	ADJ
inlawrev-2700	267	6	idea	idea	NOUN
inlawrev-2700	267	7	,	,	PUNCT
inlawrev-2700	267	8	the	the	DET
inlawrev-2700	267	9	windfall	windfall	NOUN
inlawrev-2700	267	10	,	,	PUNCT
inlawrev-2700	267	11	is	be	AUX
inlawrev-2700	267	12	a	a	DET
inlawrev-2700	267	13	taxable	taxable	ADJ
inlawrev-2700	267	14	event	event	NOUN
inlawrev-2700	267	15	.	.	PUNCT
inlawrev-2700	268	1	in	in	ADP
inlawrev-2700	268	2	commissioner	commissioner	PROPN
inlawrev-2700	268	3	v.	v.	PROPN
inlawrev-2700	268	4	glenshaw	glenshaw	PROPN
inlawrev-2700	268	5	glass	glass	NOUN
inlawrev-2700	268	6	,	,	PUNCT
inlawrev-2700	268	7	348	348	NUM
inlawrev-2700	268	8	u.s	u.s	PROPN
inlawrev-2700	268	9	.	.	PROPN
inlawrev-2700	268	10	426	426	NUM
inlawrev-2700	268	11	(	(	PUNCT
inlawrev-2700	268	12	1955	1955	NUM
inlawrev-2700	268	13	)	)	PUNCT
inlawrev-2700	268	14	,	,	PUNCT
inlawrev-2700	268	15	the	the	DET
inlawrev-2700	268	16	respondent	respondent	NOUN
inlawrev-2700	268	17	attempted	attempt	VERB
inlawrev-2700	268	18	to	to	PART
inlawrev-2700	268	19	claim	claim	VERB
inlawrev-2700	268	20	that	that	SCONJ
inlawrev-2700	268	21	punitive	punitive	ADJ
inlawrev-2700	268	22	damages	damage	NOUN
inlawrev-2700	268	23	were	be	AUX
inlawrev-2700	268	24	not	not	PART
inlawrev-2700	268	25	within	within	ADP
inlawrev-2700	268	26	the	the	DET
inlawrev-2700	268	27	scope	scope	NOUN
inlawrev-2700	268	28	of	of	ADP
inlawrev-2700	268	29	the	the	DET
inlawrev-2700	268	30	gross	gross	ADJ
inlawrev-2700	268	31	income	income	NOUN
inlawrev-2700	268	32	section	section	NOUN
inlawrev-2700	268	33	because	because	SCONJ
inlawrev-2700	268	34	they	they	PRON
inlawrev-2700	268	35	were	be	AUX
inlawrev-2700	268	36	a	a	DET
inlawrev-2700	268	37	windfall	windfall	NOUN
inlawrev-2700	268	38	.	.	PUNCT
inlawrev-2700	269	1	i	i	PRON
inlawrev-2700	269	2	d.	d.	PROPN
inlawrev-2700	269	3	at	at	ADP
inlawrev-2700	269	4	429	429	NUM
inlawrev-2700	269	5	-	-	SYM
inlawrev-2700	269	6	30	30	NUM
inlawrev-2700	269	7	.	.	PUNCT
inlawrev-2700	270	1	this	this	DET
inlawrev-2700	270	2	approach	approach	NOUN
inlawrev-2700	270	3	was	be	AUX
inlawrev-2700	270	4	not	not	PART
inlawrev-2700	270	5	accepted	accept	VERB
inlawrev-2700	270	6	by	by	ADP
inlawrev-2700	270	7	the	the	DET
inlawrev-2700	270	8	court	court	NOUN
inlawrev-2700	270	9	.	.	PUNCT
inlawrev-2700	271	1	i	i	PRON
inlawrev-2700	271	2	d.	d.	PROPN
inlawrev-2700	271	3	at	at	ADP
inlawrev-2700	271	4	430	430	NUM
inlawrev-2700	271	5	.	.	PUNCT
inlawrev-2700	272	1	the	the	DET
inlawrev-2700	272	2	fair	fair	ADJ
inlawrev-2700	272	3	market	market	NOUN
inlawrev-2700	272	4	value	value	NOUN
inlawrev-2700	272	5	of	of	ADP
inlawrev-2700	272	6	another	another	DET
inlawrev-2700	272	7	windfall	windfall	NOUN
inlawrev-2700	272	8	,	,	PUNCT
inlawrev-2700	272	9	finding	find	VERB
inlawrev-2700	272	10	buried	bury	VERB
inlawrev-2700	272	11	treasure	treasure	NOUN
inlawrev-2700	272	12	,	,	PUNCT
inlawrev-2700	272	13	should	should	AUX
inlawrev-2700	272	14	be	be	AUX
inlawrev-2700	272	15	computed	compute	VERB
inlawrev-2700	272	16	in	in	ADP
inlawrev-2700	272	17	united	united	PROPN
inlawrev-2700	272	18	states	states	PROPN
inlawrev-2700	272	19	dollars	dollar	NOUN
inlawrev-2700	272	20	and	and	CCONJ
inlawrev-2700	272	21	included	include	VERB
inlawrev-2700	272	22	in	in	ADP
inlawrev-2700	272	23	the	the	DET
inlawrev-2700	272	24	gross	gross	ADJ
inlawrev-2700	272	25	income	income	NOUN
inlawrev-2700	272	26	of	of	ADP
inlawrev-2700	272	27	the	the	DET
inlawrev-2700	272	28	finder	finder	NOUN
inlawrev-2700	272	29	.	.	PUNCT
inlawrev-2700	273	1	rev	rev	PROPN
inlawrev-2700	273	2	.	.	PUNCT
inlawrev-2700	274	1	rul	rul	PROPN
inlawrev-2700	274	2	.	.	PUNCT
inlawrev-2700	275	1	53	53	NUM
inlawrev-2700	275	2	-	-	SYM
inlawrev-2700	275	3	61	61	NUM
inlawrev-2700	275	4	,	,	PUNCT
inlawrev-2700	275	5	1953	1953	NUM
inlawrev-2700	275	6	-	-	SYM
inlawrev-2700	275	7	1	1	NUM
inlawrev-2700	275	8	c.b	c.b	PROPN
inlawrev-2700	275	9	.	.	PROPN
inlawrev-2700	275	10	also	also	ADV
inlawrev-2700	275	11	,	,	PUNCT
inlawrev-2700	275	12	finding	find	VERB
inlawrev-2700	275	13	money	money	NOUN
inlawrev-2700	275	14	is	be	AUX
inlawrev-2700	275	15	a	a	DET
inlawrev-2700	275	16	taxable	taxable	ADJ
inlawrev-2700	275	17	windfall	windfall	NOUN
inlawrev-2700	275	18	.	.	PUNCT
inlawrev-2700	276	1	in	in	ADP
inlawrev-2700	276	2	cesarini	cesarini	PROPN
inlawrev-2700	276	3	v.	v.	PROPN
inlawrev-2700	276	4	united	united	PROPN
inlawrev-2700	276	5	states	states	PROPN
inlawrev-2700	276	6	,	,	PUNCT
inlawrev-2700	276	7	428	428	NUM
inlawrev-2700	276	8	f.2d	f.2d	NOUN
inlawrev-2700	276	9	812	812	NUM
inlawrev-2700	276	10	(	(	PUNCT
inlawrev-2700	276	11	6th	6th	ADJ
inlawrev-2700	276	12	cir	cir	NOUN
inlawrev-2700	276	13	.	.	PROPN
inlawrev-2700	276	14	1970	1970	NUM
inlawrev-2700	276	15	)	)	PUNCT
inlawrev-2700	276	16	,	,	PUNCT
inlawrev-2700	276	17	an	an	DET
inlawrev-2700	276	18	amount	amount	NOUN
inlawrev-2700	276	19	of	of	ADP
inlawrev-2700	276	20	money	money	NOUN
inlawrev-2700	276	21	found	find	VERB
inlawrev-2700	276	22	in	in	ADP
inlawrev-2700	276	23	an	an	DET
inlawrev-2700	276	24	old	old	ADJ
inlawrev-2700	276	25	piano	piano	NOUN
inlawrev-2700	276	26	belonging	belong	VERB
inlawrev-2700	276	27	to	to	ADP
inlawrev-2700	276	28	petitioner	petitioner	NOUN
inlawrev-2700	276	29	was	be	AUX
inlawrev-2700	276	30	includible	includible	ADJ
inlawrev-2700	276	31	in	in	ADP
inlawrev-2700	276	32	petitioner	petitioner	NOUN
inlawrev-2700	276	33	's	's	PART
inlawrev-2700	276	34	gross	gross	ADJ
inlawrev-2700	276	35	income	income	NOUN
inlawrev-2700	276	36	in	in	ADP
inlawrev-2700	276	37	the	the	DET
inlawrev-2700	276	38	year	year	NOUN
inlawrev-2700	276	39	it	it	PRON
inlawrev-2700	276	40	was	be	AUX
inlawrev-2700	276	41	found	find	VERB
inlawrev-2700	276	42	.	.	PUNCT
inlawrev-2700	277	1	i	i	PRON
inlawrev-2700	277	2	d.	d.	PROPN
inlawrev-2700	277	3	at	at	ADP
inlawrev-2700	277	4	814	814	NUM
inlawrev-2700	277	5	.	.	PUNCT
inlawrev-2700	278	1	1987	1987	NUM
inlawrev-2700	278	2	]	]	PUNCT
inlawrev-2700	278	3	frequent	frequent	ADJ
inlawrev-2700	278	4	flyer	flyer	NOUN
inlawrev-2700	278	5	benefits	benefit	VERB
inlawrev-2700	278	6	833	833	NUM
inlawrev-2700	278	7	concept	concept	NOUN
inlawrev-2700	278	8	of	of	ADP
inlawrev-2700	278	9	a	a	DET
inlawrev-2700	278	10	bargain	bargain	NOUN
inlawrev-2700	278	11	purchase	purchase	NOUN
inlawrev-2700	278	12	,	,	PUNCT
inlawrev-2700	278	13	which	which	PRON
inlawrev-2700	278	14	is	be	AUX
inlawrev-2700	278	15	a	a	DET
inlawrev-2700	278	16	non	non	ADJ
inlawrev-2700	278	17	-	-	ADJ
inlawrev-2700	278	18	taxable	taxable	ADJ
inlawrev-2700	278	19	event	event	NOUN
inlawrev-2700	278	20	akin	akin	ADJ
inlawrev-2700	278	21	to	to	ADP
inlawrev-2700	278	22	a	a	DET
inlawrev-2700	278	23	discount	discount	NOUN
inlawrev-2700	278	24	,	,	PUNCT
inlawrev-2700	278	25	supports	support	VERB
inlawrev-2700	278	26	the	the	DET
inlawrev-2700	278	27	treatment	treatment	NOUN
inlawrev-2700	278	28	of	of	ADP
inlawrev-2700	278	29	frequent	frequent	ADJ
inlawrev-2700	278	30	flyer	flyer	NOUN
inlawrev-2700	278	31	bonuses	bonus	NOUN
inlawrev-2700	278	32	as	as	ADP
inlawrev-2700	278	33	discounts.^	discounts.^	NOUN
inlawrev-2700	278	34	'	'	PUNCT
inlawrev-2700	278	35	in	in	ADP
inlawrev-2700	278	36	a	a	DET
inlawrev-2700	278	37	bargain	bargain	NOUN
inlawrev-2700	278	38	purchase	purchase	NOUN
inlawrev-2700	278	39	situation	situation	NOUN
inlawrev-2700	278	40	,	,	PUNCT
inlawrev-2700	278	41	the	the	DET
inlawrev-2700	278	42	purchase	purchase	NOUN
inlawrev-2700	278	43	price	price	NOUN
inlawrev-2700	278	44	of	of	ADP
inlawrev-2700	278	45	an	an	DET
inlawrev-2700	278	46	asset	asset	NOUN
inlawrev-2700	278	47	is	be	AUX
inlawrev-2700	278	48	less	less	ADJ
inlawrev-2700	278	49	than	than	ADP
inlawrev-2700	278	50	its	its	PRON
inlawrev-2700	278	51	fair	fair	ADJ
inlawrev-2700	278	52	market	market	NOUN
inlawrev-2700	278	53	value	value	NOUN
inlawrev-2700	278	54	.	.	PUNCT
inlawrev-2700	278	55	^^	^^	PUNCT
inlawrev-2700	279	1	by	by	ADP
inlawrev-2700	279	2	comparison	comparison	NOUN
inlawrev-2700	279	3	,	,	PUNCT
inlawrev-2700	279	4	a	a	DET
inlawrev-2700	279	5	discount	discount	NOUN
inlawrev-2700	279	6	reduces	reduce	VERB
inlawrev-2700	279	7	the	the	DET
inlawrev-2700	279	8	purchase	purchase	NOUN
inlawrev-2700	279	9	price	price	NOUN
inlawrev-2700	279	10	of	of	ADP
inlawrev-2700	279	11	an	an	DET
inlawrev-2700	279	12	asset	asset	NOUN
inlawrev-2700	279	13	to	to	ADP
inlawrev-2700	279	14	its	its	PRON
inlawrev-2700	279	15	fair	fair	ADJ
inlawrev-2700	279	16	market	market	NOUN
inlawrev-2700	279	17	value	value	NOUN
inlawrev-2700	279	18	in	in	ADP
inlawrev-2700	279	19	order	order	NOUN
inlawrev-2700	279	20	to	to	PART
inlawrev-2700	279	21	promote	promote	VERB
inlawrev-2700	279	22	its	its	PRON
inlawrev-2700	279	23	sale.^^	sale.^^	NOUN
inlawrev-2700	279	24	for	for	ADP
inlawrev-2700	279	25	tax	tax	NOUN
inlawrev-2700	279	26	purposes	purpose	NOUN
inlawrev-2700	279	27	,	,	PUNCT
inlawrev-2700	279	28	the	the	DET
inlawrev-2700	279	29	bargain	bargain	NOUN
inlawrev-2700	279	30	purchaser	purchaser	NOUN
inlawrev-2700	279	31	recognizes	recognize	VERB
inlawrev-2700	279	32	no	no	DET
inlawrev-2700	279	33	income	income	NOUN
inlawrev-2700	279	34	at	at	ADP
inlawrev-2700	279	35	the	the	DET
inlawrev-2700	279	36	time	time	NOUN
inlawrev-2700	279	37	of	of	ADP
inlawrev-2700	279	38	the	the	DET
inlawrev-2700	279	39	purchase	purchase	NOUN
inlawrev-2700	279	40	.	.	PUNCT
inlawrev-2700	280	1	^"^	^"^	PROPN
inlawrev-2700	280	2	instead	instead	ADV
inlawrev-2700	280	3	,	,	PUNCT
inlawrev-2700	280	4	the	the	DET
inlawrev-2700	280	5	low	low	ADJ
inlawrev-2700	280	6	bargain	bargain	NOUN
inlawrev-2700	280	7	purchase	purchase	NOUN
inlawrev-2700	280	8	cost	cost	NOUN
inlawrev-2700	280	9	is	be	AUX
inlawrev-2700	280	10	assigned	assign	VERB
inlawrev-2700	280	11	as	as	ADP
inlawrev-2700	280	12	the	the	DET
inlawrev-2700	280	13	basis	basis	NOUN
inlawrev-2700	280	14	of	of	ADP
inlawrev-2700	280	15	the	the	DET
inlawrev-2700	280	16	property	property	NOUN
inlawrev-2700	280	17	.	.	PUNCT
inlawrev-2700	281	1	^^	^^	PUNCT
inlawrev-2700	281	2	similarly	similarly	ADV
inlawrev-2700	281	3	,	,	PUNCT
inlawrev-2700	281	4	a	a	DET
inlawrev-2700	281	5	frequent	frequent	ADJ
inlawrev-2700	281	6	flyer	flyer	NOUN
inlawrev-2700	281	7	bonus	bonus	NOUN
inlawrev-2700	281	8	flight	flight	NOUN
inlawrev-2700	281	9	recipient	recipient	NOUN
inlawrev-2700	281	10	should	should	AUX
inlawrev-2700	281	11	recognize	recognize	VERB
inlawrev-2700	281	12	no	no	DET
inlawrev-2700	281	13	income	income	NOUN
inlawrev-2700	281	14	because	because	SCONJ
inlawrev-2700	281	15	the	the	DET
inlawrev-2700	281	16	award	award	NOUN
inlawrev-2700	281	17	is	be	AUX
inlawrev-2700	281	18	a	a	DET
inlawrev-2700	281	19	volume	volume	NOUN
inlawrev-2700	281	20	discount	discount	NOUN
inlawrev-2700	281	21	that	that	PRON
inlawrev-2700	281	22	reduces	reduce	VERB
inlawrev-2700	281	23	the	the	DET
inlawrev-2700	281	24	traveler	traveler	NOUN
inlawrev-2700	281	25	's	's	PART
inlawrev-2700	281	26	cost	cost	NOUN
inlawrev-2700	281	27	in	in	ADP
inlawrev-2700	281	28	the	the	DET
inlawrev-2700	281	29	underlying	underlie	VERB
inlawrev-2700	281	30	tickets	ticket	NOUN
inlawrev-2700	281	31	.	.	PUNCT
inlawrev-2700	281	32	^^	^^	PUNCT
inlawrev-2700	282	1	in	in	ADP
inlawrev-2700	282	2	addition	addition	NOUN
inlawrev-2700	282	3	to	to	ADP
inlawrev-2700	282	4	the	the	DET
inlawrev-2700	282	5	bargain	bargain	NOUN
inlawrev-2700	282	6	purchase	purchase	NOUN
inlawrev-2700	282	7	concept	concept	NOUN
inlawrev-2700	282	8	,	,	PUNCT
inlawrev-2700	282	9	the	the	DET
inlawrev-2700	282	10	internal	internal	ADJ
inlawrev-2700	282	11	revenue	revenue	NOUN
inlawrev-2700	282	12	service	service	NOUN
inlawrev-2700	282	13	's	's	PART
inlawrev-2700	282	14	treatment	treatment	NOUN
inlawrev-2700	282	15	of	of	ADP
inlawrev-2700	282	16	rebates^^	rebates^^	NOUN
inlawrev-2700	282	17	supports	support	VERB
inlawrev-2700	282	18	the	the	DET
inlawrev-2700	282	19	assertion	assertion	NOUN
inlawrev-2700	282	20	that	that	SCONJ
inlawrev-2700	282	21	frequent	frequent	ADJ
inlawrev-2700	282	22	flyer	flyer	NOUN
inlawrev-2700	282	23	bonuses	bonus	NOUN
inlawrev-2700	282	24	are	be	AUX
inlawrev-2700	282	25	merely	merely	ADV
inlawrev-2700	282	26	a	a	DET
inlawrev-2700	282	27	reduction	reduction	NOUN
inlawrev-2700	282	28	of	of	ADP
inlawrev-2700	282	29	cost	cost	NOUN
inlawrev-2700	282	30	,	,	PUNCT
inlawrev-2700	282	31	not	not	PART
inlawrev-2700	282	32	gross	gross	ADJ
inlawrev-2700	282	33	income	income	NOUN
inlawrev-2700	282	34	.	.	PUNCT
inlawrev-2700	283	1	according	accord	VERB
inlawrev-2700	283	2	to	to	ADP
inlawrev-2700	283	3	the	the	DET
inlawrev-2700	283	4	irs	irs	PROPN
inlawrev-2700	283	5	,	,	PUNCT
inlawrev-2700	283	6	a	a	DET
inlawrev-2700	283	7	purchaser	purchaser	NOUN
inlawrev-2700	283	8	does	do	AUX
inlawrev-2700	283	9	not	not	PART
inlawrev-2700	283	10	recognize	recognize	VERB
inlawrev-2700	283	11	gross	gross	ADJ
inlawrev-2700	283	12	income	income	NOUN
inlawrev-2700	283	13	upon	upon	SCONJ
inlawrev-2700	283	14	receipt	receipt	NOUN
inlawrev-2700	283	15	of	of	ADP
inlawrev-2700	283	16	a	a	DET
inlawrev-2700	283	17	cash	cash	NOUN
inlawrev-2700	283	18	rebate	rebate	NOUN
inlawrev-2700	283	19	.	.	PUNCT
inlawrev-2700	284	1	^^	^^	PUNCT
inlawrev-2700	284	2	instead	instead	ADV
inlawrev-2700	284	3	,	,	PUNCT
inlawrev-2700	284	4	the	the	DET
inlawrev-2700	284	5	rebate	rebate	NOUN
inlawrev-2700	284	6	reduces	reduce	VERB
inlawrev-2700	284	7	the	the	DET
inlawrev-2700	284	8	basis	basis	NOUN
inlawrev-2700	284	9	of	of	ADP
inlawrev-2700	284	10	the	the	DET
inlawrev-2700	284	11	purchased	purchase	VERB
inlawrev-2700	284	12	asset	asset	NOUN
inlawrev-2700	284	13	.	.	PUNCT
inlawrev-2700	285	1	^^	^^	PUNCT
inlawrev-2700	285	2	even	even	ADV
inlawrev-2700	285	3	the	the	DET
inlawrev-2700	285	4	cash	cash	NOUN
inlawrev-2700	285	5	refund	refund	NOUN
inlawrev-2700	285	6	received	receive	VERB
inlawrev-2700	285	7	by	by	ADP
inlawrev-2700	285	8	a	a	DET
inlawrev-2700	285	9	new	new	ADJ
inlawrev-2700	285	10	car	car	NOUN
inlawrev-2700	285	11	buyer	buyer	NOUN
inlawrev-2700	285	12	from	from	ADP
inlawrev-2700	285	13	an	an	DET
inlawrev-2700	285	14	automobile	automobile	NOUN
inlawrev-2700	285	15	manufacturer	manufacturer	NOUN
inlawrev-2700	285	16	is	be	AUX
inlawrev-2700	285	17	not	not	PART
inlawrev-2700	285	18	considered	consider	VERB
inlawrev-2700	285	19	to	to	PART
inlawrev-2700	285	20	be	be	AUX
inlawrev-2700	285	21	income	income	NOUN
inlawrev-2700	285	22	because	because	SCONJ
inlawrev-2700	285	23	the	the	DET
inlawrev-2700	285	24	actual	actual	ADJ
inlawrev-2700	285	25	purchase	purchase	NOUN
inlawrev-2700	285	26	price	price	NOUN
inlawrev-2700	285	27	of	of	ADP
inlawrev-2700	285	28	the	the	DET
inlawrev-2700	285	29	automobile	automobile	NOUN
inlawrev-2700	285	30	is	be	AUX
inlawrev-2700	285	31	reduced	reduce	VERB
inlawrev-2700	285	32	by	by	ADP
inlawrev-2700	285	33	the	the	DET
inlawrev-2700	285	34	amount	amount	NOUN
inlawrev-2700	285	35	of	of	ADP
inlawrev-2700	285	36	the	the	DET
inlawrev-2700	285	37	rebate	rebate	NOUN
inlawrev-2700	285	38	,	,	PUNCT
inlawrev-2700	285	39	thus	thus	ADV
inlawrev-2700	285	40	giving	give	VERB
inlawrev-2700	285	41	the	the	DET
inlawrev-2700	285	42	automobile	automobile	NOUN
inlawrev-2700	285	43	a	a	DET
inlawrev-2700	285	44	lower	low	ADJ
inlawrev-2700	285	45	basis	basis	NOUN
inlawrev-2700	285	46	in	in	ADP
inlawrev-2700	285	47	the	the	DET
inlawrev-2700	285	48	hands	hand	NOUN
inlawrev-2700	285	49	of	of	ADP
inlawrev-2700	285	50	the	the	DET
inlawrev-2700	285	51	buyer	buyer	NOUN
inlawrev-2700	285	52	.	.	PUNCT
inlawrev-2700	286	1	^	^	NOUN
inlawrev-2700	286	2	°	°	SCONJ
inlawrev-2700	286	3	the	the	DET
inlawrev-2700	286	4	receipt	receipt	NOUN
inlawrev-2700	286	5	of	of	ADP
inlawrev-2700	286	6	a	a	DET
inlawrev-2700	286	7	rebate	rebate	NOUN
inlawrev-2700	286	8	is	be	AUX
inlawrev-2700	286	9	similar	similar	ADJ
inlawrev-2700	286	10	to	to	ADP
inlawrev-2700	286	11	the	the	DET
inlawrev-2700	286	12	receipt	receipt	NOUN
inlawrev-2700	286	13	of	of	ADP
inlawrev-2700	286	14	a	a	DET
inlawrev-2700	286	15	bonus	bonus	NOUN
inlawrev-2700	286	16	flight	flight	NOUN
inlawrev-2700	286	17	because	because	SCONJ
inlawrev-2700	286	18	,	,	PUNCT
inlawrev-2700	286	19	in	in	ADP
inlawrev-2700	286	20	each	each	DET
inlawrev-2700	286	21	case	case	NOUN
inlawrev-2700	286	22	,	,	PUNCT
inlawrev-2700	286	23	the	the	DET
inlawrev-2700	286	24	seller	seller	NOUN
inlawrev-2700	286	25	returns	return	VERB
inlawrev-2700	286	26	a	a	DET
inlawrev-2700	286	27	valuable	valuable	ADJ
inlawrev-2700	286	28	interest	interest	NOUN
inlawrev-2700	286	29	to	to	ADP
inlawrev-2700	286	30	the	the	DET
inlawrev-2700	286	31	buyer	buyer	NOUN
inlawrev-2700	286	32	after	after	SCONJ
inlawrev-2700	286	33	a	a	DET
inlawrev-2700	286	34	purchase	purchase	NOUN
inlawrev-2700	286	35	has	have	AUX
inlawrev-2700	286	36	been	be	AUX
inlawrev-2700	286	37	made.^	made.^	NOUN
inlawrev-2700	286	38	'	'	PUNCT
inlawrev-2700	286	39	therefore	therefore	ADV
inlawrev-2700	286	40	,	,	PUNCT
inlawrev-2700	286	41	a	a	DET
inlawrev-2700	286	42	frequent	frequent	ADJ
inlawrev-2700	286	43	flyer	flyer	NOUN
inlawrev-2700	286	44	however	however	ADV
inlawrev-2700	286	45	,	,	PUNCT
inlawrev-2700	286	46	the	the	DET
inlawrev-2700	286	47	windfall	windfall	NOUN
inlawrev-2700	286	48	analysis	analysis	NOUN
inlawrev-2700	286	49	is	be	AUX
inlawrev-2700	286	50	weakened	weaken	VERB
inlawrev-2700	286	51	in	in	ADP
inlawrev-2700	286	52	the	the	DET
inlawrev-2700	286	53	case	case	NOUN
inlawrev-2700	286	54	of	of	ADP
inlawrev-2700	286	55	bonus	bonus	NOUN
inlawrev-2700	286	56	flights	flight	NOUN
inlawrev-2700	286	57	because	because	SCONJ
inlawrev-2700	286	58	the	the	DET
inlawrev-2700	286	59	taxpayer	taxpayer	NOUN
inlawrev-2700	286	60	has	have	AUX
inlawrev-2700	286	61	given	give	VERB
inlawrev-2700	286	62	something	something	PRON
inlawrev-2700	286	63	for	for	ADP
inlawrev-2700	286	64	the	the	DET
inlawrev-2700	286	65	underlying	underlie	VERB
inlawrev-2700	286	66	flights	flight	NOUN
inlawrev-2700	286	67	upon	upon	SCONJ
inlawrev-2700	286	68	which	which	PRON
inlawrev-2700	286	69	the	the	DET
inlawrev-2700	286	70	bonus	bonus	NOUN
inlawrev-2700	286	71	is	be	AUX
inlawrev-2700	286	72	based	base	VERB
inlawrev-2700	286	73	.	.	PUNCT
inlawrev-2700	287	1	therefore	therefore	ADV
inlawrev-2700	287	2	,	,	PUNCT
inlawrev-2700	287	3	the	the	DET
inlawrev-2700	287	4	receipt	receipt	NOUN
inlawrev-2700	287	5	of	of	ADP
inlawrev-2700	287	6	a	a	DET
inlawrev-2700	287	7	frequent	frequent	ADJ
inlawrev-2700	287	8	flyer	flyer	NOUN
inlawrev-2700	287	9	bonus	bonus	NOUN
inlawrev-2700	287	10	does	do	AUX
inlawrev-2700	287	11	not	not	PART
inlawrev-2700	287	12	appear	appear	VERB
inlawrev-2700	287	13	to	to	PART
inlawrev-2700	287	14	be	be	AUX
inlawrev-2700	287	15	a	a	DET
inlawrev-2700	287	16	taxable	taxable	ADJ
inlawrev-2700	287	17	event	event	NOUN
inlawrev-2700	287	18	similar	similar	ADJ
inlawrev-2700	287	19	to	to	ADP
inlawrev-2700	287	20	a	a	DET
inlawrev-2700	287	21	windfall	windfall	NOUN
inlawrev-2700	287	22	.	.	PUNCT
inlawrev-2700	288	1	^^e.g	^^e.g	PROPN
inlawrev-2700	288	2	.	.	PROPN
inlawrev-2700	288	3	,	,	PUNCT
inlawrev-2700	288	4	commissioner	commissioner	PROPN
inlawrev-2700	288	5	v.	v.	PROPN
inlawrev-2700	288	6	lo	lo	PROPN
inlawrev-2700	288	7	bue	bue	PROPN
inlawrev-2700	288	8	,	,	PUNCT
inlawrev-2700	288	9	351	351	NUM
inlawrev-2700	288	10	u.s	u.s	PROPN
inlawrev-2700	288	11	.	.	PROPN
inlawrev-2700	288	12	243	243	NUM
inlawrev-2700	288	13	(	(	PUNCT
inlawrev-2700	288	14	1956	1956	NUM
inlawrev-2700	288	15	)	)	PUNCT
inlawrev-2700	288	16	;	;	PUNCT
inlawrev-2700	288	17	palmer	palmer	PROPN
inlawrev-2700	288	18	v.	v.	PROPN
inlawrev-2700	288	19	commissioner	commissioner	PROPN
inlawrev-2700	288	20	,	,	PUNCT
inlawrev-2700	288	21	302	302	NUM
inlawrev-2700	288	22	u.s	u.s	PROPN
inlawrev-2700	288	23	.	.	PROPN
inlawrev-2700	288	24	63	63	NUM
inlawrev-2700	288	25	(	(	PUNCT
inlawrev-2700	288	26	1937	1937	NUM
inlawrev-2700	288	27	)	)	PUNCT
inlawrev-2700	288	28	.	.	PUNCT
inlawrev-2700	289	1	'	'	PUNCT
inlawrev-2700	289	2	^palmer	^palmer	ADP
inlawrev-2700	289	3	,	,	PUNCT
inlawrev-2700	289	4	302	302	NUM
inlawrev-2700	289	5	u.s	u.s	PROPN
inlawrev-2700	289	6	.	.	PROPN
inlawrev-2700	289	7	at	at	ADP
inlawrev-2700	289	8	69	69	NUM
inlawrev-2700	289	9	.	.	PUNCT
inlawrev-2700	290	1	"	"	PUNCT
inlawrev-2700	290	2	see	see	VERB
inlawrev-2700	290	3	supra	supra	ADJ
inlawrev-2700	290	4	text	text	NOUN
inlawrev-2700	290	5	accompanying	accompanying	ADJ
inlawrev-2700	290	6	notes	note	VERB
inlawrev-2700	290	7	68	68	NUM
inlawrev-2700	290	8	-	-	SYM
inlawrev-2700	290	9	79	79	NUM
inlawrev-2700	290	10	.	.	PUNCT
inlawrev-2700	291	1	^'lo	^'lo	PROPN
inlawrev-2700	291	2	bue	bue	PROPN
inlawrev-2700	291	3	,	,	PUNCT
inlawrev-2700	291	4	351	351	NUM
inlawrev-2700	291	5	u.s	u.s	PROPN
inlawrev-2700	291	6	.	.	PROPN
inlawrev-2700	291	7	at	at	ADP
inlawrev-2700	291	8	248	248	NUM
inlawrev-2700	291	9	.	.	PUNCT
inlawrev-2700	292	1	stating	state	VERB
inlawrev-2700	292	2	that	that	SCONJ
inlawrev-2700	292	3	no	no	DET
inlawrev-2700	292	4	current	current	ADJ
inlawrev-2700	292	5	income	income	NOUN
inlawrev-2700	292	6	recognition	recognition	NOUN
inlawrev-2700	292	7	is	be	AUX
inlawrev-2700	292	8	required	require	VERB
inlawrev-2700	292	9	in	in	ADP
inlawrev-2700	292	10	an	an	DET
inlawrev-2700	292	11	arm	arm	NOUN
inlawrev-2700	292	12	-	-	PUNCT
inlawrev-2700	292	13	length	length	NOUN
inlawrev-2700	292	14	bargain	bargain	NOUN
inlawrev-2700	292	15	purchase	purchase	NOUN
inlawrev-2700	292	16	transaction	transaction	NOUN
inlawrev-2700	292	17	,	,	PUNCT
inlawrev-2700	292	18	the	the	DET
inlawrev-2700	292	19	court	court	NOUN
inlawrev-2700	292	20	held	hold	VERB
inlawrev-2700	292	21	the	the	DET
inlawrev-2700	292	22	transfer	transfer	NOUN
inlawrev-2700	292	23	of	of	ADP
inlawrev-2700	292	24	stock	stock	NOUN
inlawrev-2700	292	25	options	option	NOUN
inlawrev-2700	292	26	to	to	ADP
inlawrev-2700	292	27	lo	lo	PROPN
inlawrev-2700	292	28	bue	bue	PROPN
inlawrev-2700	292	29	to	to	PART
inlawrev-2700	292	30	be	be	AUX
inlawrev-2700	292	31	taxable	taxable	ADJ
inlawrev-2700	292	32	because	because	SCONJ
inlawrev-2700	292	33	the	the	DET
inlawrev-2700	292	34	employment	employment	NOUN
inlawrev-2700	292	35	relationship	relationship	NOUN
inlawrev-2700	292	36	is	be	AUX
inlawrev-2700	292	37	not	not	PART
inlawrev-2700	292	38	at	at	ADP
inlawrev-2700	292	39	arm	arm	NOUN
inlawrev-2700	292	40	's	's	PART
inlawrev-2700	292	41	length	length	NOUN
inlawrev-2700	292	42	.	.	PUNCT
inlawrev-2700	293	1	i	i	PRON
inlawrev-2700	293	2	d.	d.	PROPN
inlawrev-2700	293	3	^'id	^'id	PROPN
inlawrev-2700	293	4	.	.	PUNCT
inlawrev-2700	294	1	^^see	^^see	X
inlawrev-2700	294	2	supra	supra	ADJ
inlawrev-2700	294	3	text	text	NOUN
inlawrev-2700	294	4	accompanying	accompanying	ADJ
inlawrev-2700	294	5	notes	note	NOUN
inlawrev-2700	294	6	74	74	NUM
inlawrev-2700	294	7	-	-	SYM
inlawrev-2700	294	8	79	79	NUM
inlawrev-2700	294	9	.	.	PUNCT
inlawrev-2700	295	1	«	«	PUNCT
inlawrev-2700	295	2	^rev	^rev	X
inlawrev-2700	295	3	.	.	PUNCT
inlawrev-2700	295	4	rul	rul	NOUN
inlawrev-2700	295	5	.	.	PUNCT
inlawrev-2700	296	1	76	76	NUM
inlawrev-2700	296	2	-	-	SYM
inlawrev-2700	296	3	96	96	NUM
inlawrev-2700	296	4	,	,	PUNCT
inlawrev-2700	296	5	1976	1976	NUM
inlawrev-2700	296	6	-	-	SYM
inlawrev-2700	296	7	1	1	NUM
inlawrev-2700	296	8	c.b	c.b	PROPN
inlawrev-2700	296	9	.	.	PROPN
inlawrev-2700	296	10	23	23	NUM
inlawrev-2700	296	11	.	.	PUNCT
inlawrev-2700	297	1	^^see	^^see	PUNCT
inlawrev-2700	297	2	supra	supra	PROPN
inlawrev-2700	297	3	notes	note	VERB
inlawrev-2700	297	4	62	62	NUM
inlawrev-2700	297	5	-	-	SYM
inlawrev-2700	297	6	67	67	NUM
inlawrev-2700	297	7	and	and	CCONJ
inlawrev-2700	297	8	accompanying	accompany	VERB
inlawrev-2700	297	9	text	text	NOUN
inlawrev-2700	297	10	.	.	PUNCT
inlawrev-2700	298	1	'	'	PUNCT
inlawrev-2700	298	2	"	"	PUNCT
inlawrev-2700	298	3	rev	rev	PROPN
inlawrev-2700	298	4	.	.	PROPN
inlawrev-2700	299	1	rul	rul	NOUN
inlawrev-2700	299	2	.	.	PUNCT
inlawrev-2700	300	1	76	76	NUM
inlawrev-2700	300	2	-	-	SYM
inlawrev-2700	300	3	96	96	NUM
inlawrev-2700	300	4	,	,	PUNCT
inlawrev-2700	300	5	1976	1976	NUM
inlawrev-2700	300	6	-	-	SYM
inlawrev-2700	300	7	1	1	NUM
inlawrev-2700	300	8	c.b	c.b	PROPN
inlawrev-2700	300	9	.	.	PROPN
inlawrev-2700	300	10	23	23	NUM
inlawrev-2700	300	11	states	state	NOUN
inlawrev-2700	300	12	:	:	PUNCT
inlawrev-2700	300	13	"	"	PUNCT
inlawrev-2700	300	14	[	[	X
inlawrev-2700	300	15	r]etail	r]etail	VERB
inlawrev-2700	300	16	customers	customer	NOUN
inlawrev-2700	300	17	who	who	PRON
inlawrev-2700	300	18	.	.	PUNCT
inlawrev-2700	300	19	.	.	PUNCT
inlawrev-2700	300	20	.	.	PUNCT
inlawrev-2700	301	1	receive	receive	VERB
inlawrev-2700	301	2	the	the	DET
inlawrev-2700	301	3	rebates	rebate	NOUN
inlawrev-2700	301	4	.	.	PUNCT
inlawrev-2700	301	5	.	.	PUNCT
inlawrev-2700	302	1	.	.	PUNCT
inlawrev-2700	303	1	are	be	AUX
inlawrev-2700	303	2	not	not	PART
inlawrev-2700	303	3	in	in	ADP
inlawrev-2700	303	4	receipt	receipt	NOUN
inlawrev-2700	303	5	of	of	ADP
inlawrev-2700	303	6	gross	gross	ADJ
inlawrev-2700	303	7	income	income	NOUN
inlawrev-2700	303	8	.	.	PUNCT
inlawrev-2700	304	1	however	however	ADV
inlawrev-2700	304	2	,	,	PUNCT
inlawrev-2700	304	3	under	under	ADP
inlawrev-2700	304	4	section	section	NOUN
inlawrev-2700	304	5	1016	1016	NUM
inlawrev-2700	304	6	of	of	ADP
inlawrev-2700	304	7	the	the	DET
inlawrev-2700	304	8	code	code	NOUN
inlawrev-2700	304	9	,	,	PUNCT
inlawrev-2700	304	10	a	a	DET
inlawrev-2700	304	11	downward	downward	ADJ
inlawrev-2700	304	12	adjustment	adjustment	NOUN
inlawrev-2700	304	13	to	to	ADP
inlawrev-2700	304	14	the	the	DET
inlawrev-2700	304	15	basis	basis	NOUN
inlawrev-2700	304	16	of	of	ADP
inlawrev-2700	304	17	the	the	DET
inlawrev-2700	304	18	new	new	ADJ
inlawrev-2700	304	19	purchased	purchase	VERB
inlawrev-2700	304	20	automobile	automobile	NOUN
inlawrev-2700	304	21	is	be	AUX
inlawrev-2700	304	22	required	require	VERB
inlawrev-2700	304	23	.	.	PUNCT
inlawrev-2700	304	24	"	"	PUNCT
inlawrev-2700	305	1	see	see	VERB
inlawrev-2700	305	2	also	also	ADV
inlawrev-2700	305	3	i.r.c	i.r.c	NOUN
inlawrev-2700	305	4	.	.	PUNCT
inlawrev-2700	306	1	§	§	PROPN
inlawrev-2700	306	2	1016(a)(1	1016(a)(1	NUM
inlawrev-2700	306	3	)	)	PUNCT
inlawrev-2700	306	4	(	(	PUNCT
inlawrev-2700	306	5	law	law	NOUN
inlawrev-2700	306	6	.	.	PUNCT
inlawrev-2700	307	1	co	co	NOUN
inlawrev-2700	307	2	-	-	NOUN
inlawrev-2700	307	3	op	op	NOUN
inlawrev-2700	307	4	.	.	PUNCT
inlawrev-2700	307	5	1986	1986	NUM
inlawrev-2700	307	6	)	)	PUNCT
inlawrev-2700	307	7	.	.	PUNCT
inlawrev-2700	308	1	"	"	PUNCT
inlawrev-2700	308	2	proper	proper	ADJ
inlawrev-2700	308	3	adjustment	adjustment	NOUN
inlawrev-2700	308	4	in	in	ADP
inlawrev-2700	308	5	respect	respect	NOUN
inlawrev-2700	308	6	of	of	ADP
inlawrev-2700	308	7	the	the	DET
inlawrev-2700	308	8	property	property	NOUN
inlawrev-2700	308	9	shall	shall	AUX
inlawrev-2700	308	10	in	in	ADP
inlawrev-2700	308	11	cases	case	NOUN
inlawrev-2700	308	12	be	be	AUX
inlawrev-2700	308	13	made—(l)for	made—(l)for	NOUN
inlawrev-2700	308	14	expenditures	expenditure	NOUN
inlawrev-2700	308	15	,	,	PUNCT
inlawrev-2700	308	16	receipts	receipt	NOUN
inlawrev-2700	308	17	,	,	PUNCT
inlawrev-2700	308	18	losses	loss	NOUN
inlawrev-2700	308	19	or	or	CCONJ
inlawrev-2700	308	20	other	other	ADJ
inlawrev-2700	308	21	items	item	NOUN
inlawrev-2700	308	22	properly	properly	ADV
inlawrev-2700	308	23	chargeable	chargeable	ADJ
inlawrev-2700	308	24	to	to	ADP
inlawrev-2700	308	25	the	the	DET
inlawrev-2700	308	26	capital	capital	NOUN
inlawrev-2700	308	27	account	account	NOUN
inlawrev-2700	308	28	.	.	PUNCT
inlawrev-2700	308	29	.	.	PUNCT
inlawrev-2700	308	30	.	.	PUNCT
inlawrev-2700	308	31	.	.	PUNCT
inlawrev-2700	308	32	"	"	PUNCT
inlawrev-2700	309	1	(	(	PUNCT
inlawrev-2700	309	2	emphasis	emphasis	NOUN
inlawrev-2700	309	3	added	add	VERB
inlawrev-2700	309	4	)	)	PUNCT
inlawrev-2700	309	5	.	.	PUNCT
inlawrev-2700	310	1	i	i	PRON
inlawrev-2700	310	2	d.	d.	PROPN
inlawrev-2700	310	3	^^see	^^see	NUM
inlawrev-2700	310	4	rev	rev	PROPN
inlawrev-2700	310	5	.	.	PROPN
inlawrev-2700	311	1	rul	rul	PROPN
inlawrev-2700	311	2	.	.	PUNCT
inlawrev-2700	312	1	76	76	NUM
inlawrev-2700	312	2	-	-	SYM
inlawrev-2700	312	3	79	79	NUM
inlawrev-2700	312	4	,	,	PUNCT
inlawrev-2700	312	5	1976	1976	NUM
inlawrev-2700	312	6	-	-	SYM
inlawrev-2700	312	7	1	1	NUM
inlawrev-2700	312	8	c.b	c.b	PROPN
inlawrev-2700	312	9	.	.	PROPN
inlawrev-2700	312	10	23	23	NUM
inlawrev-2700	312	11	;	;	PUNCT
inlawrev-2700	312	12	see	see	VERB
inlawrev-2700	312	13	also	also	ADV
inlawrev-2700	312	14	supra	supra	ADJ
inlawrev-2700	312	15	text	text	NOUN
inlawrev-2700	312	16	accompanying	accompany	VERB
inlawrev-2700	312	17	notes	note	NOUN
inlawrev-2700	312	18	3846	3846	NUM
inlawrev-2700	312	19	.	.	PUNCT
inlawrev-2700	313	1	834	834	NUM
inlawrev-2700	313	2	indiana	indiana	PROPN
inlawrev-2700	313	3	la	la	PROPN
inlawrev-2700	313	4	w	w	PROPN
inlawrev-2700	313	5	review	review	PROPN
inlawrev-2700	313	6	[	[	X
inlawrev-2700	313	7	vol	vol	NOUN
inlawrev-2700	313	8	.	.	NOUN
inlawrev-2700	313	9	20:823	20:823	NUM
inlawrev-2700	313	10	bonus	bonus	NOUN
inlawrev-2700	313	11	is	be	AUX
inlawrev-2700	313	12	comparable	comparable	ADJ
inlawrev-2700	313	13	to	to	ADP
inlawrev-2700	313	14	a	a	DET
inlawrev-2700	313	15	rebate	rebate	NOUN
inlawrev-2700	313	16	and	and	CCONJ
inlawrev-2700	313	17	should	should	AUX
inlawrev-2700	313	18	receive	receive	VERB
inlawrev-2700	313	19	the	the	DET
inlawrev-2700	313	20	same	same	ADJ
inlawrev-2700	313	21	non	non	ADJ
inlawrev-2700	313	22	-	-	ADJ
inlawrev-2700	313	23	taxable	taxable	ADJ
inlawrev-2700	313	24	treatment	treatment	NOUN
inlawrev-2700	313	25	.	.	PUNCT
inlawrev-2700	314	1	in	in	ADP
inlawrev-2700	314	2	conclusion	conclusion	NOUN
inlawrev-2700	314	3	,	,	PUNCT
inlawrev-2700	314	4	when	when	SCONJ
inlawrev-2700	314	5	the	the	DET
inlawrev-2700	314	6	person	person	NOUN
inlawrev-2700	314	7	who	who	PRON
inlawrev-2700	314	8	uses	use	VERB
inlawrev-2700	314	9	the	the	DET
inlawrev-2700	314	10	bonus	bonus	NOUN
inlawrev-2700	314	11	flight	flight	NOUN
inlawrev-2700	314	12	is	be	AUX
inlawrev-2700	314	13	the	the	DET
inlawrev-2700	314	14	same	same	ADJ
inlawrev-2700	314	15	person	person	NOUN
inlawrev-2700	314	16	who	who	PRON
inlawrev-2700	314	17	paid	pay	VERB
inlawrev-2700	314	18	for	for	ADP
inlawrev-2700	314	19	the	the	DET
inlawrev-2700	314	20	underlying	underlie	VERB
inlawrev-2700	314	21	tickets	ticket	NOUN
inlawrev-2700	314	22	,	,	PUNCT
inlawrev-2700	314	23	there	there	PRON
inlawrev-2700	314	24	should	should	AUX
inlawrev-2700	314	25	be	be	AUX
inlawrev-2700	314	26	no	no	DET
inlawrev-2700	314	27	recognition	recognition	NOUN
inlawrev-2700	314	28	of	of	ADP
inlawrev-2700	314	29	income	income	NOUN
inlawrev-2700	314	30	by	by	ADP
inlawrev-2700	314	31	the	the	DET
inlawrev-2700	314	32	recipient	recipient	NOUN
inlawrev-2700	314	33	.	.	PUNCT
inlawrev-2700	315	1	although	although	SCONJ
inlawrev-2700	315	2	the	the	DET
inlawrev-2700	315	3	concept	concept	NOUN
inlawrev-2700	315	4	of	of	ADP
inlawrev-2700	315	5	gross	gross	ADJ
inlawrev-2700	315	6	income	income	NOUN
inlawrev-2700	315	7	as	as	SCONJ
inlawrev-2700	315	8	promulgated	promulgate	VERB
inlawrev-2700	315	9	by	by	ADP
inlawrev-2700	315	10	congress	congress	PROPN
inlawrev-2700	315	11	and	and	CCONJ
inlawrev-2700	315	12	supported	support	VERB
inlawrev-2700	315	13	by	by	ADP
inlawrev-2700	315	14	case	case	NOUN
inlawrev-2700	315	15	law	law	NOUN
inlawrev-2700	315	16	is	be	AUX
inlawrev-2700	315	17	extremely	extremely	ADV
inlawrev-2700	315	18	broad	broad	ADJ
inlawrev-2700	315	19	,	,	PUNCT
inlawrev-2700	315	20	^2	^2	PUNCT
inlawrev-2700	315	21	analysis	analysis	NOUN
inlawrev-2700	315	22	of	of	ADP
inlawrev-2700	315	23	discounts^^	discounts^^	NUM
inlawrev-2700	315	24	and	and	CCONJ
inlawrev-2700	315	25	examination	examination	NOUN
inlawrev-2700	315	26	of	of	ADP
inlawrev-2700	315	27	the	the	DET
inlawrev-2700	315	28	many	many	ADJ
inlawrev-2700	315	29	similarities	similarity	NOUN
inlawrev-2700	315	30	between	between	ADP
inlawrev-2700	315	31	frequent	frequent	ADJ
inlawrev-2700	315	32	flyer	flyer	NOUN
inlawrev-2700	315	33	benefits	benefit	NOUN
inlawrev-2700	315	34	and	and	CCONJ
inlawrev-2700	315	35	other	other	ADJ
inlawrev-2700	315	36	concepts	concept	NOUN
inlawrev-2700	315	37	that	that	PRON
inlawrev-2700	315	38	have	have	VERB
inlawrev-2700	315	39	no	no	DET
inlawrev-2700	315	40	tax	tax	NOUN
inlawrev-2700	315	41	consequences	consequence	NOUN
inlawrev-2700	315	42	,	,	PUNCT
inlawrev-2700	315	43	such	such	ADJ
inlawrev-2700	315	44	as	as	ADP
inlawrev-2700	315	45	the	the	DET
inlawrev-2700	315	46	rebate^"^	rebate^"^	NOUN
inlawrev-2700	315	47	and	and	CCONJ
inlawrev-2700	315	48	the	the	DET
inlawrev-2700	315	49	bargain	bargain	NOUN
inlawrev-2700	315	50	purchase	purchase	NOUN
inlawrev-2700	315	51	,	,	PUNCT
inlawrev-2700	315	52	^^	^^	PUNCT
inlawrev-2700	315	53	indicate	indicate	VERB
inlawrev-2700	315	54	that	that	SCONJ
inlawrev-2700	315	55	bonuses	bonus	NOUN
inlawrev-2700	315	56	should	should	AUX
inlawrev-2700	315	57	also	also	ADV
inlawrev-2700	315	58	be	be	AUX
inlawrev-2700	315	59	non	non	ADJ
inlawrev-2700	315	60	-	-	ADJ
inlawrev-2700	315	61	taxable	taxable	ADJ
inlawrev-2700	315	62	.	.	PUNCT
inlawrev-2700	316	1	therefore	therefore	ADV
inlawrev-2700	316	2	,	,	PUNCT
inlawrev-2700	316	3	frequent	frequent	ADJ
inlawrev-2700	316	4	flyer	flyer	NOUN
inlawrev-2700	316	5	bonuses	bonus	NOUN
inlawrev-2700	316	6	are	be	AUX
inlawrev-2700	316	7	a	a	DET
inlawrev-2700	316	8	type	type	NOUN
inlawrev-2700	316	9	of	of	ADP
inlawrev-2700	316	10	volume	volume	NOUN
inlawrev-2700	316	11	discount	discount	NOUN
inlawrev-2700	316	12	that	that	PRON
inlawrev-2700	316	13	is	be	AUX
inlawrev-2700	316	14	non	non	ADJ
inlawrev-2700	316	15	-	-	ADJ
inlawrev-2700	316	16	taxable	taxable	ADJ
inlawrev-2700	316	17	as	as	ADV
inlawrev-2700	316	18	long	long	ADV
inlawrev-2700	316	19	as	as	SCONJ
inlawrev-2700	316	20	the	the	DET
inlawrev-2700	316	21	person	person	NOUN
inlawrev-2700	316	22	who	who	PRON
inlawrev-2700	316	23	uses	use	VERB
inlawrev-2700	316	24	the	the	DET
inlawrev-2700	316	25	bonus	bonus	NOUN
inlawrev-2700	316	26	flight	flight	NOUN
inlawrev-2700	316	27	is	be	AUX
inlawrev-2700	316	28	the	the	DET
inlawrev-2700	316	29	same	same	ADJ
inlawrev-2700	316	30	person	person	NOUN
inlawrev-2700	316	31	who	who	PRON
inlawrev-2700	316	32	paid	pay	VERB
inlawrev-2700	316	33	for	for	ADP
inlawrev-2700	316	34	the	the	DET
inlawrev-2700	316	35	underlying	underlie	VERB
inlawrev-2700	316	36	tickets	ticket	NOUN
inlawrev-2700	316	37	.	.	PUNCT
inlawrev-2700	317	1	iv	iv	X
inlawrev-2700	317	2	.	.	PUNCT
inlawrev-2700	318	1	the	the	DET
inlawrev-2700	318	2	addition	addition	NOUN
inlawrev-2700	318	3	of	of	ADP
inlawrev-2700	318	4	the	the	DET
inlawrev-2700	318	5	employment	employment	NOUN
inlawrev-2700	318	6	relationship	relationship	NOUN
inlawrev-2700	318	7	to	to	ADP
inlawrev-2700	318	8	the	the	DET
inlawrev-2700	318	9	frequent	frequent	ADJ
inlawrev-2700	318	10	flyer	flyer	NOUN
inlawrev-2700	318	11	situation	situation	NOUN
inlawrev-2700	318	12	the	the	DET
inlawrev-2700	318	13	issue	issue	NOUN
inlawrev-2700	318	14	of	of	ADP
inlawrev-2700	318	15	income	income	NOUN
inlawrev-2700	318	16	recognition	recognition	NOUN
inlawrev-2700	318	17	of	of	ADP
inlawrev-2700	318	18	frequent	frequent	ADJ
inlawrev-2700	318	19	flyer	flyer	NOUN
inlawrev-2700	318	20	bonuses	bonus	NOUN
inlawrev-2700	318	21	is	be	AUX
inlawrev-2700	318	22	most	most	ADV
inlawrev-2700	318	23	likely	likely	ADJ
inlawrev-2700	318	24	to	to	PART
inlawrev-2700	318	25	arise	arise	VERB
inlawrev-2700	318	26	in	in	ADP
inlawrev-2700	318	27	the	the	DET
inlawrev-2700	318	28	context	context	NOUN
inlawrev-2700	318	29	of	of	ADP
inlawrev-2700	318	30	the	the	DET
inlawrev-2700	318	31	employment	employment	NOUN
inlawrev-2700	318	32	relationship	relationship	NOUN
inlawrev-2700	318	33	because	because	SCONJ
inlawrev-2700	318	34	the	the	DET
inlawrev-2700	318	35	majority	majority	NOUN
inlawrev-2700	318	36	of	of	ADP
inlawrev-2700	318	37	the	the	DET
inlawrev-2700	318	38	frequent	frequent	ADJ
inlawrev-2700	318	39	flyer	flyer	NOUN
inlawrev-2700	318	40	bonuses	bonus	NOUN
inlawrev-2700	318	41	are	be	AUX
inlawrev-2700	318	42	earned	earn	VERB
inlawrev-2700	318	43	by	by	ADP
inlawrev-2700	318	44	business	business	NOUN
inlawrev-2700	318	45	travelers	traveler	NOUN
inlawrev-2700	318	46	.	.	PUNCT
inlawrev-2700	319	1	^^	^^	PUNCT
inlawrev-2700	319	2	in	in	ADP
inlawrev-2700	319	3	fact	fact	NOUN
inlawrev-2700	319	4	,	,	PUNCT
inlawrev-2700	319	5	more	more	ADJ
inlawrev-2700	319	6	than	than	ADP
inlawrev-2700	319	7	ninety	ninety	NUM
inlawrev-2700	319	8	percent	percent	NOUN
inlawrev-2700	319	9	of	of	ADP
inlawrev-2700	319	10	frequent	frequent	ADJ
inlawrev-2700	319	11	flyers	flyer	NOUN
inlawrev-2700	319	12	are	be	AUX
inlawrev-2700	319	13	business	business	NOUN
inlawrev-2700	319	14	travelers	traveler	NOUN
inlawrev-2700	319	15	,	,	PUNCT
inlawrev-2700	319	16	and	and	CCONJ
inlawrev-2700	319	17	twenty	twenty	NUM
inlawrev-2700	319	18	percent	percent	NOUN
inlawrev-2700	319	19	of	of	ADP
inlawrev-2700	319	20	all	all	DET
inlawrev-2700	319	21	airhne	airhne	NOUN
inlawrev-2700	319	22	passengers	passenger	NOUN
inlawrev-2700	319	23	supply	supply	VERB
inlawrev-2700	319	24	seventy	seventy	NUM
inlawrev-2700	319	25	percent	percent	NOUN
inlawrev-2700	319	26	of	of	ADP
inlawrev-2700	319	27	several	several	ADJ
inlawrev-2700	319	28	major	major	ADJ
inlawrev-2700	319	29	airlines	airline	NOUN
inlawrev-2700	319	30	'	'	PART
inlawrev-2700	319	31	traffic.^^	traffic.^^	PUNCT
inlawrev-2700	319	32	therefore	therefore	ADV
inlawrev-2700	319	33	,	,	PUNCT
inlawrev-2700	319	34	the	the	DET
inlawrev-2700	319	35	target	target	NOUN
inlawrev-2700	319	36	market	market	NOUN
inlawrev-2700	319	37	of	of	ADP
inlawrev-2700	319	38	frequent	frequent	ADJ
inlawrev-2700	319	39	flyer	flyer	NOUN
inlawrev-2700	319	40	programs	program	NOUN
inlawrev-2700	319	41	is	be	AUX
inlawrev-2700	319	42	the	the	DET
inlawrev-2700	319	43	businessman^^	businessman^^	NOUN
inlawrev-2700	319	44	who	who	PRON
inlawrev-2700	319	45	flies	fly	VERB
inlawrev-2700	319	46	at	at	ADP
inlawrev-2700	319	47	least	least	ADV
inlawrev-2700	319	48	12,000	12,000	NUM
inlawrev-2700	319	49	miles	mile	NOUN
inlawrev-2700	319	50	a	a	DET
inlawrev-2700	319	51	year.99	year.99	NOUN
inlawrev-2700	319	52	furthermore	furthermore	ADV
inlawrev-2700	319	53	,	,	PUNCT
inlawrev-2700	319	54	the	the	DET
inlawrev-2700	319	55	airlines	airline	NOUN
inlawrev-2700	319	56	concede	concede	VERB
inlawrev-2700	319	57	that	that	SCONJ
inlawrev-2700	319	58	the	the	DET
inlawrev-2700	319	59	programs	program	NOUN
inlawrev-2700	319	60	were	be	AUX
inlawrev-2700	319	61	structured	structure	VERB
inlawrev-2700	319	62	to	to	PART
inlawrev-2700	319	63	benefit	benefit	VERB
inlawrev-2700	319	64	individuals	individual	NOUN
inlawrev-2700	319	65	,	,	PUNCT
inlawrev-2700	319	66	not	not	PART
inlawrev-2700	319	67	their	their	PRON
inlawrev-2700	319	68	corporate	corporate	ADJ
inlawrev-2700	319	69	employers	employer	NOUN
inlawrev-2700	319	70	,	,	PUNCT
inlawrev-2700	319	71	because	because	SCONJ
inlawrev-2700	319	72	the	the	DET
inlawrev-2700	319	73	strategy	strategy	NOUN
inlawrev-2700	319	74	of	of	ADP
inlawrev-2700	319	75	bonus	bonus	NOUN
inlawrev-2700	319	76	programs	program	NOUN
inlawrev-2700	319	77	is	be	AUX
inlawrev-2700	319	78	brand	brand	NOUN
inlawrev-2700	319	79	loyalty	loyalty	NOUN
inlawrev-2700	319	80	among	among	ADP
inlawrev-2700	319	81	individual	individual	ADJ
inlawrev-2700	319	82	travelers	traveler	NOUN
inlawrev-2700	319	83	.	.	PUNCT
inlawrev-2700	320	1	^*^^	^*^^	X
inlawrev-2700	320	2	one	one	NUM
inlawrev-2700	320	3	airhne	airhne	NOUN
inlawrev-2700	320	4	vice	vice	NOUN
inlawrev-2700	320	5	president	president	NOUN
inlawrev-2700	320	6	has	have	AUX
inlawrev-2700	320	7	said	say	VERB
inlawrev-2700	320	8	,	,	PUNCT
inlawrev-2700	320	9	"	"	PUNCT
inlawrev-2700	320	10	obviously	obviously	ADV
inlawrev-2700	320	11	,	,	PUNCT
inlawrev-2700	320	12	we	we	PRON
inlawrev-2700	320	13	wanted	want	VERB
inlawrev-2700	320	14	the	the	DET
inlawrev-2700	320	15	traveler	traveler	NOUN
inlawrev-2700	320	16	to	to	PART
inlawrev-2700	320	17	get	get	VERB
inlawrev-2700	320	18	the	the	DET
inlawrev-2700	320	19	award	award	NOUN
inlawrev-2700	320	20	....	....	PUNCT
inlawrev-2700	321	1	if	if	SCONJ
inlawrev-2700	321	2	companies	company	NOUN
inlawrev-2700	321	3	forced	force	VERB
inlawrev-2700	321	4	people	people	NOUN
inlawrev-2700	321	5	to	to	PART
inlawrev-2700	321	6	turn	turn	VERB
inlawrev-2700	321	7	in	in	ADP
inlawrev-2700	321	8	their	their	PRON
inlawrev-2700	321	9	prizes	prize	NOUN
inlawrev-2700	321	10	,	,	PUNCT
inlawrev-2700	321	11	we	we	PRON
inlawrev-2700	321	12	'd	would	AUX
inlawrev-2700	321	13	try	try	VERB
inlawrev-2700	321	14	to	to	PART
inlawrev-2700	321	15	curtail	curtail	VERB
inlawrev-2700	321	16	the	the	DET
inlawrev-2700	321	17	program	program	NOUN
inlawrev-2700	321	18	.	.	PUNCT
inlawrev-2700	322	1	"	"	PUNCT
inlawrev-2700	322	2	i	i	PRON
inlawrev-2700	322	3	°	°	PROPN
inlawrev-2700	322	4	^	^	PUNCT
inlawrev-2700	322	5	thus	thus	ADV
inlawrev-2700	322	6	,	,	PUNCT
inlawrev-2700	322	7	the	the	DET
inlawrev-2700	322	8	bonus	bonus	NOUN
inlawrev-2700	322	9	flight	flight	NOUN
inlawrev-2700	322	10	is	be	AUX
inlawrev-2700	322	11	most	most	ADV
inlawrev-2700	322	12	ukely	ukely	ADV
inlawrev-2700	322	13	to	to	PART
inlawrev-2700	322	14	be	be	AUX
inlawrev-2700	322	15	earned	earn	VERB
inlawrev-2700	322	16	in	in	ADP
inlawrev-2700	322	17	the	the	DET
inlawrev-2700	322	18	context	context	NOUN
inlawrev-2700	322	19	of	of	ADP
inlawrev-2700	322	20	the	the	DET
inlawrev-2700	322	21	employment	employment	NOUN
inlawrev-2700	322	22	relationship	relationship	NOUN
inlawrev-2700	322	23	.	.	PUNCT
inlawrev-2700	323	1	the	the	DET
inlawrev-2700	323	2	conclusion	conclusion	NOUN
inlawrev-2700	323	3	that	that	SCONJ
inlawrev-2700	323	4	a	a	DET
inlawrev-2700	323	5	frequent	frequent	ADJ
inlawrev-2700	323	6	flyer	flyer	NOUN
inlawrev-2700	323	7	bonus	bonus	NOUN
inlawrev-2700	323	8	is	be	AUX
inlawrev-2700	323	9	not	not	PART
inlawrev-2700	323	10	gross	gross	ADJ
inlawrev-2700	323	11	income^^^	income^^^	PROPN
inlawrev-2700	323	12	does	do	AUX
inlawrev-2700	323	13	not	not	PART
inlawrev-2700	323	14	necessarily	necessarily	ADV
inlawrev-2700	323	15	follow	follow	VERB
inlawrev-2700	323	16	when	when	SCONJ
inlawrev-2700	323	17	a	a	DET
inlawrev-2700	323	18	third	third	ADJ
inlawrev-2700	323	19	party	party	NOUN
inlawrev-2700	323	20	,	,	PUNCT
inlawrev-2700	323	21	the	the	DET
inlawrev-2700	323	22	employer	employer	NOUN
inlawrev-2700	323	23	,	,	PUNCT
inlawrev-2700	323	24	pays	pay	VERB
inlawrev-2700	323	25	for	for	ADP
inlawrev-2700	323	26	^^see	^^see	DET
inlawrev-2700	323	27	supra	supra	ADJ
inlawrev-2700	323	28	text	text	NOUN
inlawrev-2700	323	29	accompanying	accompanying	ADJ
inlawrev-2700	323	30	notes	note	NOUN
inlawrev-2700	323	31	49	49	NUM
inlawrev-2700	323	32	-	-	SYM
inlawrev-2700	323	33	61	61	NUM
inlawrev-2700	323	34	.	.	PUNCT
inlawrev-2700	324	1	^^see	^^see	PUNCT
inlawrev-2700	324	2	supra	supra	ADJ
inlawrev-2700	324	3	text	text	NOUN
inlawrev-2700	324	4	accompanying	accompanying	ADJ
inlawrev-2700	324	5	notes	note	NOUN
inlawrev-2700	324	6	62	62	NUM
inlawrev-2700	324	7	-	-	SYM
inlawrev-2700	324	8	79	79	NUM
inlawrev-2700	324	9	.	.	PUNCT
inlawrev-2700	324	10	^*see	^*see	PUNCT
inlawrev-2700	325	1	supra	supra	ADJ
inlawrev-2700	325	2	text	text	NOUN
inlawrev-2700	325	3	accompanying	accompanying	ADJ
inlawrev-2700	325	4	notes	note	NOUN
inlawrev-2700	325	5	87	87	NUM
inlawrev-2700	325	6	-	-	SYM
inlawrev-2700	325	7	91	91	NUM
inlawrev-2700	325	8	.	.	PUNCT
inlawrev-2700	326	1	'	'	PUNCT
inlawrev-2700	326	2	^^see	^^see	PUNCT
inlawrev-2700	326	3	supra	supra	ADJ
inlawrev-2700	326	4	text	text	NOUN
inlawrev-2700	326	5	accompanying	accompanying	ADJ
inlawrev-2700	326	6	notes	note	NOUN
inlawrev-2700	326	7	80	80	NUM
inlawrev-2700	326	8	-	-	SYM
inlawrev-2700	326	9	86	86	NUM
inlawrev-2700	326	10	.	.	PUNCT
inlawrev-2700	327	1	'	'	NUM
inlawrev-2700	327	2	^sky	^sky	PRON
inlawrev-2700	327	3	's	's	PART
inlawrev-2700	327	4	the	the	DET
inlawrev-2700	327	5	limit	limit	NOUN
inlawrev-2700	328	1	,	,	PUNCT
inlawrev-2700	328	2	supra	supra	PROPN
inlawrev-2700	328	3	note	note	NOUN
inlawrev-2700	328	4	1	1	NUM
inlawrev-2700	328	5	,	,	PUNCT
inlawrev-2700	328	6	at	at	ADP
inlawrev-2700	328	7	89	89	NUM
inlawrev-2700	328	8	.	.	PUNCT
inlawrev-2700	328	9	''	''	PUNCT
inlawrev-2700	329	1	i	i	PROPN
inlawrev-2700	329	2	d.	d.	PROPN
inlawrev-2700	329	3	^^richer	^^richer	PROPN
inlawrev-2700	329	4	rewards	reward	NOUN
inlawrev-2700	329	5	,	,	PUNCT
inlawrev-2700	329	6	supra	supra	NOUN
inlawrev-2700	329	7	note	note	NOUN
inlawrev-2700	329	8	1	1	NUM
inlawrev-2700	329	9	,	,	PUNCT
inlawrev-2700	329	10	at	at	ADP
inlawrev-2700	329	11	89	89	NUM
inlawrev-2700	329	12	.	.	PUNCT
inlawrev-2700	329	13	''	''	PUNCT
inlawrev-2700	330	1	sherman	sherman	PROPN
inlawrev-2700	330	2	,	,	PUNCT
inlawrev-2700	330	3	supra	supra	PROPN
inlawrev-2700	330	4	note	note	PROPN
inlawrev-2700	330	5	1	1	NUM
inlawrev-2700	330	6	,	,	PUNCT
inlawrev-2700	330	7	at	at	ADP
inlawrev-2700	330	8	106	106	NUM
inlawrev-2700	330	9	.	.	PUNCT
inlawrev-2700	330	10	'	'	PUNCT
inlawrev-2700	330	11	°	°	NOUN
inlawrev-2700	330	12	°	°	NOUN
inlawrev-2700	330	13	/<i	/<i	X
inlawrev-2700	330	14	.	.	PUNCT
inlawrev-2700	331	1	(	(	PUNCT
inlawrev-2700	331	2	quoting	quote	VERB
inlawrev-2700	331	3	brian	brian	PROPN
inlawrev-2700	331	4	j.	j.	PROPN
inlawrev-2700	331	5	kennedy	kennedy	PROPN
inlawrev-2700	331	6	,	,	PUNCT
inlawrev-2700	331	7	twa	twa	PROPN
inlawrev-2700	331	8	vice	vice	NOUN
inlawrev-2700	331	9	president	president	NOUN
inlawrev-2700	331	10	for	for	ADP
inlawrev-2700	331	11	advertising	advertising	NOUN
inlawrev-2700	331	12	and	and	CCONJ
inlawrev-2700	331	13	sales	sale	NOUN
inlawrev-2700	331	14	)	)	PUNCT
inlawrev-2700	331	15	.	.	PUNCT
inlawrev-2700	332	1	^	^	PUNCT
inlawrev-2700	332	2	°	°	ADP
inlawrev-2700	332	3	^see	^see	ADJ
inlawrev-2700	332	4	supra	supra	ADJ
inlawrev-2700	332	5	text	text	NOUN
inlawrev-2700	332	6	accompanying	accompany	VERB
inlawrev-2700	332	7	notes	note	VERB
inlawrev-2700	332	8	47	47	NUM
inlawrev-2700	332	9	-	-	SYM
inlawrev-2700	332	10	94	94	NUM
inlawrev-2700	332	11	.	.	PUNCT
inlawrev-2700	333	1	1987	1987	NUM
inlawrev-2700	333	2	]	]	PUNCT
inlawrev-2700	333	3	frequent	frequent	ADJ
inlawrev-2700	333	4	flyer	flyer	NOUN
inlawrev-2700	333	5	benefits	benefit	VERB
inlawrev-2700	333	6	835	835	NUM
inlawrev-2700	333	7	the	the	DET
inlawrev-2700	333	8	employee	employee	NOUN
inlawrev-2700	333	9	's	's	PART
inlawrev-2700	333	10	tickets	ticket	NOUN
inlawrev-2700	333	11	and	and	CCONJ
inlawrev-2700	333	12	then	then	ADV
inlawrev-2700	333	13	allows	allow	VERB
inlawrev-2700	333	14	the	the	DET
inlawrev-2700	333	15	employee	employee	NOUN
inlawrev-2700	333	16	to	to	PART
inlawrev-2700	333	17	retain	retain	VERB
inlawrev-2700	333	18	the	the	DET
inlawrev-2700	333	19	bonus	bonus	NOUN
inlawrev-2700	333	20	flight	flight	NOUN
inlawrev-2700	333	21	.	.	PUNCT
inlawrev-2700	334	1	generally	generally	ADV
inlawrev-2700	334	2	,	,	PUNCT
inlawrev-2700	334	3	if	if	SCONJ
inlawrev-2700	334	4	the	the	DET
inlawrev-2700	334	5	person	person	NOUN
inlawrev-2700	334	6	who	who	PRON
inlawrev-2700	334	7	paid	pay	VERB
inlawrev-2700	334	8	for	for	ADP
inlawrev-2700	334	9	the	the	DET
inlawrev-2700	334	10	underlying	underlie	VERB
inlawrev-2700	334	11	tickets	ticket	NOUN
inlawrev-2700	334	12	gives	give	VERB
inlawrev-2700	334	13	the	the	DET
inlawrev-2700	334	14	free	free	ADJ
inlawrev-2700	334	15	flight	flight	NOUN
inlawrev-2700	334	16	earned	earn	VERB
inlawrev-2700	334	17	on	on	ADP
inlawrev-2700	334	18	those	those	DET
inlawrev-2700	334	19	tickets	ticket	NOUN
inlawrev-2700	334	20	to	to	ADP
inlawrev-2700	334	21	a	a	DET
inlawrev-2700	334	22	third	third	ADJ
inlawrev-2700	334	23	party	party	NOUN
inlawrev-2700	334	24	,	,	PUNCT
inlawrev-2700	334	25	the	the	DET
inlawrev-2700	334	26	third	third	ADJ
inlawrev-2700	334	27	party	party	NOUN
inlawrev-2700	334	28	will	will	AUX
inlawrev-2700	334	29	not	not	PART
inlawrev-2700	334	30	recognize	recognize	VERB
inlawrev-2700	334	31	income	income	NOUN
inlawrev-2700	334	32	because	because	SCONJ
inlawrev-2700	334	33	of	of	ADP
inlawrev-2700	334	34	the	the	DET
inlawrev-2700	334	35	code	code	NOUN
inlawrev-2700	334	36	provision	provision	NOUN
inlawrev-2700	334	37	which	which	PRON
inlawrev-2700	334	38	exempts	exempt	VERB
inlawrev-2700	334	39	gifts	gift	NOUN
inlawrev-2700	334	40	from	from	ADP
inlawrev-2700	334	41	inclusion	inclusion	NOUN
inlawrev-2700	334	42	in	in	ADP
inlawrev-2700	334	43	gross	gross	ADJ
inlawrev-2700	334	44	income	income	NOUN
inlawrev-2700	334	45	.	.	PUNCT
inlawrev-2700	335	1	'	'	PUNCT
inlawrev-2700	335	2	^^	^^	PUNCT
inlawrev-2700	335	3	for	for	ADP
inlawrev-2700	335	4	instance	instance	NOUN
inlawrev-2700	335	5	,	,	PUNCT
inlawrev-2700	335	6	if	if	SCONJ
inlawrev-2700	335	7	a	a	DET
inlawrev-2700	335	8	frequent	frequent	ADJ
inlawrev-2700	335	9	flyer	flyer	NOUN
inlawrev-2700	335	10	gives	give	VERB
inlawrev-2700	335	11	a	a	DET
inlawrev-2700	335	12	bonus	bonus	NOUN
inlawrev-2700	335	13	flight	flight	NOUN
inlawrev-2700	335	14	to	to	ADP
inlawrev-2700	335	15	a	a	DET
inlawrev-2700	335	16	friend	friend	NOUN
inlawrev-2700	335	17	,	,	PUNCT
inlawrev-2700	335	18	it	it	PRON
inlawrev-2700	335	19	will	will	AUX
inlawrev-2700	335	20	be	be	AUX
inlawrev-2700	335	21	a	a	DET
inlawrev-2700	335	22	gift	gift	NOUN
inlawrev-2700	335	23	unless	unless	SCONJ
inlawrev-2700	335	24	the	the	DET
inlawrev-2700	335	25	donor	donor	NOUN
inlawrev-2700	335	26	receives	receive	VERB
inlawrev-2700	335	27	something	something	PRON
inlawrev-2700	335	28	in	in	ADP
inlawrev-2700	335	29	return	return	NOUN
inlawrev-2700	335	30	.	.	PUNCT
inlawrev-2700	336	1	on	on	ADP
inlawrev-2700	336	2	the	the	DET
inlawrev-2700	336	3	other	other	ADJ
inlawrev-2700	336	4	hand	hand	NOUN
inlawrev-2700	336	5	,	,	PUNCT
inlawrev-2700	336	6	if	if	SCONJ
inlawrev-2700	336	7	the	the	DET
inlawrev-2700	336	8	recipient	recipient	NOUN
inlawrev-2700	336	9	of	of	ADP
inlawrev-2700	336	10	the	the	DET
inlawrev-2700	336	11	bonus	bonus	NOUN
inlawrev-2700	336	12	sells	sell	VERB
inlawrev-2700	336	13	it	it	PRON
inlawrev-2700	336	14	to	to	ADP
inlawrev-2700	336	15	a	a	DET
inlawrev-2700	336	16	third	third	ADJ
inlawrev-2700	336	17	party	party	NOUN
inlawrev-2700	336	18	,	,	PUNCT
inlawrev-2700	336	19	there	there	PRON
inlawrev-2700	336	20	is	be	VERB
inlawrev-2700	336	21	no	no	DET
inlawrev-2700	336	22	question	question	NOUN
inlawrev-2700	336	23	but	but	CCONJ
inlawrev-2700	336	24	that	that	SCONJ
inlawrev-2700	336	25	the	the	DET
inlawrev-2700	336	26	seller	seller	NOUN
inlawrev-2700	336	27	has	have	AUX
inlawrev-2700	336	28	realized	realize	VERB
inlawrev-2700	336	29	gain	gain	NOUN
inlawrev-2700	336	30	or	or	CCONJ
inlawrev-2700	336	31	loss	loss	NOUN
inlawrev-2700	336	32	that	that	PRON
inlawrev-2700	336	33	qualifies	qualify	VERB
inlawrev-2700	336	34	as	as	ADP
inlawrev-2700	336	35	taxable	taxable	ADJ
inlawrev-2700	336	36	income	income	NOUN
inlawrev-2700	336	37	or	or	CCONJ
inlawrev-2700	336	38	loss.^^"^	loss.^^"^	NOUN
inlawrev-2700	336	39	however	however	ADV
inlawrev-2700	336	40	,	,	PUNCT
inlawrev-2700	336	41	when	when	SCONJ
inlawrev-2700	336	42	an	an	DET
inlawrev-2700	336	43	employer	employer	NOUN
inlawrev-2700	336	44	pays	pay	VERB
inlawrev-2700	336	45	for	for	ADP
inlawrev-2700	336	46	an	an	DET
inlawrev-2700	336	47	employee	employee	NOUN
inlawrev-2700	336	48	's	's	PART
inlawrev-2700	336	49	business	business	NOUN
inlawrev-2700	336	50	related	relate	VERB
inlawrev-2700	336	51	travel	travel	NOUN
inlawrev-2700	336	52	as	as	ADP
inlawrev-2700	336	53	an	an	DET
inlawrev-2700	336	54	"	"	PUNCT
inlawrev-2700	336	55	ordinary	ordinary	ADJ
inlawrev-2700	336	56	and	and	CCONJ
inlawrev-2700	336	57	necessary	necessary	ADJ
inlawrev-2700	336	58	business	business	NOUN
inlawrev-2700	336	59	expense	expense	NOUN
inlawrev-2700	336	60	,	,	PUNCT
inlawrev-2700	336	61	"	"	PUNCT
inlawrev-2700	336	62	'	'	PUNCT
inlawrev-2700	336	63	^^	^^	PUNCT
inlawrev-2700	336	64	then	then	ADV
inlawrev-2700	336	65	allows	allow	VERB
inlawrev-2700	336	66	the	the	DET
inlawrev-2700	336	67	employee	employee	NOUN
inlawrev-2700	336	68	to	to	PART
inlawrev-2700	336	69	retain	retain	VERB
inlawrev-2700	336	70	the	the	DET
inlawrev-2700	336	71	bonus	bonus	NOUN
inlawrev-2700	336	72	flight	flight	NOUN
inlawrev-2700	336	73	for	for	ADP
inlawrev-2700	336	74	personal	personal	ADJ
inlawrev-2700	336	75	use	use	NOUN
inlawrev-2700	336	76	,	,	PUNCT
inlawrev-2700	336	77	it	it	PRON
inlawrev-2700	336	78	must	must	AUX
inlawrev-2700	336	79	be	be	AUX
inlawrev-2700	336	80	determined	determine	VERB
inlawrev-2700	336	81	whether	whether	SCONJ
inlawrev-2700	336	82	the	the	DET
inlawrev-2700	336	83	employee	employee	NOUN
inlawrev-2700	336	84	has	have	AUX
inlawrev-2700	336	85	received	receive	VERB
inlawrev-2700	336	86	taxable	taxable	ADJ
inlawrev-2700	336	87	income	income	NOUN
inlawrev-2700	336	88	.	.	PUNCT
inlawrev-2700	336	89	'	'	PUNCT
inlawrev-2700	337	1	°	°	PROPN
inlawrev-2700	337	2	^	^	PUNCT
inlawrev-2700	337	3	a.	a.	NOUN
inlawrev-2700	337	4	the	the	DET
inlawrev-2700	337	5	award	award	NOUN
inlawrev-2700	337	6	's	's	PART
inlawrev-2700	337	7	receipt	receipt	NOUN
inlawrev-2700	337	8	—	—	PUNCT
inlawrev-2700	337	9	who	who	PRON
inlawrev-2700	337	10	is	be	AUX
inlawrev-2700	337	11	the	the	DET
inlawrev-2700	337	12	recipient	recipient	NOUN
inlawrev-2700	337	13	?	?	PUNCT
inlawrev-2700	338	1	once	once	SCONJ
inlawrev-2700	338	2	the	the	DET
inlawrev-2700	338	3	employment	employment	NOUN
inlawrev-2700	338	4	relationship	relationship	NOUN
inlawrev-2700	338	5	is	be	AUX
inlawrev-2700	338	6	added	add	VERB
inlawrev-2700	338	7	to	to	ADP
inlawrev-2700	338	8	the	the	DET
inlawrev-2700	338	9	frequent	frequent	ADJ
inlawrev-2700	338	10	flyer	flyer	NOUN
inlawrev-2700	338	11	bonus	bonus	NOUN
inlawrev-2700	338	12	scenario	scenario	PROPN
inlawrev-2700	338	13	,	,	PUNCT
inlawrev-2700	338	14	the	the	DET
inlawrev-2700	338	15	preliminary	preliminary	ADJ
inlawrev-2700	338	16	issue	issue	NOUN
inlawrev-2700	338	17	for	for	ADP
inlawrev-2700	338	18	resolution	resolution	NOUN
inlawrev-2700	338	19	is	be	AUX
inlawrev-2700	338	20	the	the	DET
inlawrev-2700	338	21	identity	identity	NOUN
inlawrev-2700	338	22	of	of	ADP
inlawrev-2700	338	23	the	the	DET
inlawrev-2700	338	24	award	award	NOUN
inlawrev-2700	338	25	recipient	recipient	NOUN
inlawrev-2700	338	26	.	.	PUNCT
inlawrev-2700	339	1	the	the	DET
inlawrev-2700	339	2	airlines	airline	NOUN
inlawrev-2700	339	3	technically	technically	ADV
inlawrev-2700	339	4	issue	issue	VERB
inlawrev-2700	339	5	the	the	DET
inlawrev-2700	339	6	free	free	ADJ
inlawrev-2700	339	7	ticket	ticket	NOUN
inlawrev-2700	339	8	to	to	ADP
inlawrev-2700	339	9	the	the	DET
inlawrev-2700	339	10	individual	individual	ADJ
inlawrev-2700	339	11	passenger	passenger	NOUN
inlawrev-2700	339	12	,	,	PUNCT
inlawrev-2700	339	13	and	and	CCONJ
inlawrev-2700	339	14	not	not	PART
inlawrev-2700	339	15	to	to	ADP
inlawrev-2700	339	16	the	the	DET
inlawrev-2700	339	17	employer	employer	NOUN
inlawrev-2700	339	18	,	,	PUNCT
inlawrev-2700	339	19	'	'	PUNCT
inlawrev-2700	339	20	^^	^^	PUNCT
inlawrev-2700	339	21	for	for	ADP
inlawrev-2700	339	22	at	at	ADV
inlawrev-2700	339	23	least	least	ADV
inlawrev-2700	339	24	two	two	NUM
inlawrev-2700	339	25	reasons	reason	NOUN
inlawrev-2700	339	26	.	.	PUNCT
inlawrev-2700	340	1	first	first	ADV
inlawrev-2700	340	2	,	,	PUNCT
inlawrev-2700	340	3	if	if	SCONJ
inlawrev-2700	340	4	the	the	DET
inlawrev-2700	340	5	individual	individual	NOUN
inlawrev-2700	340	6	has	have	AUX
inlawrev-2700	340	7	purchased	purchase	VERB
inlawrev-2700	340	8	the	the	DET
inlawrev-2700	340	9	underlying	underlie	VERB
inlawrev-2700	340	10	tickets	ticket	NOUN
inlawrev-2700	340	11	and	and	CCONJ
inlawrev-2700	340	12	was	be	AUX
inlawrev-2700	340	13	subsequently	subsequently	ADV
inlawrev-2700	340	14	reimbursed	reimburse	VERB
inlawrev-2700	340	15	by	by	ADP
inlawrev-2700	340	16	the	the	DET
inlawrev-2700	340	17	employer	employer	NOUN
inlawrev-2700	340	18	,	,	PUNCT
inlawrev-2700	340	19	the	the	DET
inlawrev-2700	340	20	airline	airline	NOUN
inlawrev-2700	340	21	has	have	VERB
inlawrev-2700	340	22	no	no	DET
inlawrev-2700	340	23	knowledge	knowledge	NOUN
inlawrev-2700	340	24	of	of	ADP
inlawrev-2700	340	25	the	the	DET
inlawrev-2700	340	26	employment	employment	NOUN
inlawrev-2700	340	27	relationship	relationship	NOUN
inlawrev-2700	340	28	.	.	PUNCT
inlawrev-2700	341	1	^	^	PUNCT
inlawrev-2700	341	2	°	°	NOUN
inlawrev-2700	341	3	^	^	PUNCT
inlawrev-2700	341	4	in	in	ADP
inlawrev-2700	341	5	fact	fact	NOUN
inlawrev-2700	341	6	,	,	PUNCT
inlawrev-2700	341	7	the	the	DET
inlawrev-2700	341	8	airunes	airune	NOUN
inlawrev-2700	341	9	refuse	refuse	VERB
inlawrev-2700	341	10	to	to	PART
inlawrev-2700	341	11	pohce	pohce	VERB
inlawrev-2700	341	12	allocation	allocation	NOUN
inlawrev-2700	341	13	of	of	ADP
inlawrev-2700	341	14	the	the	DET
inlawrev-2700	341	15	bonuses	bonus	NOUN
inlawrev-2700	341	16	because	because	SCONJ
inlawrev-2700	341	17	they	they	PRON
inlawrev-2700	341	18	view	view	VERB
inlawrev-2700	341	19	the	the	DET
inlawrev-2700	341	20	issue	issue	NOUN
inlawrev-2700	341	21	as	as	ADP
inlawrev-2700	341	22	*	*	VERB
inlawrev-2700	341	23	'	'	NUM
inlawrev-2700	341	24	an	an	DET
inlawrev-2700	341	25	employer/	employer/	PROPN
inlawrev-2700	341	26	employee	employee	NOUN
inlawrev-2700	341	27	relationship	relationship	NOUN
inlawrev-2700	341	28	problem	problem	NOUN
inlawrev-2700	341	29	.	.	PUNCT
inlawrev-2700	342	1	"	"	PUNCT
inlawrev-2700	342	2	'	'	PUNCT
inlawrev-2700	342	3	°	°	NOUN
inlawrev-2700	342	4	^	^	SYM
inlawrev-2700	342	5	second	second	ADJ
inlawrev-2700	342	6	,	,	PUNCT
inlawrev-2700	342	7	in	in	ADP
inlawrev-2700	342	8	line	line	NOUN
inlawrev-2700	342	9	with	with	ADP
inlawrev-2700	342	10	the	the	DET
inlawrev-2700	342	11	airlines	airline	NOUN
inlawrev-2700	342	12	'	'	PART
inlawrev-2700	342	13	pohcy	pohcy	NOUN
inlawrev-2700	342	14	of	of	ADP
inlawrev-2700	342	15	targeting	target	VERB
inlawrev-2700	342	16	the	the	DET
inlawrev-2700	342	17	traveling	travel	VERB
inlawrev-2700	342	18	businessman	businessman	NOUN
inlawrev-2700	342	19	market	market	NOUN
inlawrev-2700	342	20	,	,	PUNCT
inlawrev-2700	342	21	''	''	PUNCT
inlawrev-2700	342	22	°	°	SCONJ
inlawrev-2700	342	23	most	most	ADJ
inlawrev-2700	342	24	airlines	airline	NOUN
inlawrev-2700	342	25	restrict	restrict	VERB
inlawrev-2700	342	26	membership	membership	NOUN
inlawrev-2700	342	27	to	to	ADP
inlawrev-2700	342	28	individuals	individual	NOUN
inlawrev-2700	342	29	.	.	PUNCT
inlawrev-2700	342	30	^'^	^'^	PUNCT
inlawrev-2700	343	1	because	because	SCONJ
inlawrev-2700	343	2	frequent	frequent	ADJ
inlawrev-2700	343	3	flyer	flyer	NOUN
inlawrev-2700	343	4	bonus	bonus	NOUN
inlawrev-2700	343	5	flights	flight	NOUN
inlawrev-2700	343	6	are	be	AUX
inlawrev-2700	343	7	awarded	award	VERB
inlawrev-2700	343	8	by	by	ADP
inlawrev-2700	343	9	the	the	DET
inlawrev-2700	343	10	airline	airline	NOUN
inlawrev-2700	343	11	directly	directly	ADV
inlawrev-2700	343	12	to	to	ADP
inlawrev-2700	343	13	the	the	DET
inlawrev-2700	343	14	traveler"^	traveler"^	NOUN
inlawrev-2700	343	15	it	it	PRON
inlawrev-2700	343	16	appears	appear	VERB
inlawrev-2700	343	17	that	that	SCONJ
inlawrev-2700	343	18	the	the	DET
inlawrev-2700	343	19	employee	employee	NOUN
inlawrev-2700	343	20	received	receive	VERB
inlawrev-2700	343	21	income	income	NOUN
inlawrev-2700	343	22	from	from	ADP
inlawrev-2700	343	23	the	the	DET
inlawrev-2700	343	24	airline	airline	NOUN
inlawrev-2700	343	25	,	,	PUNCT
inlawrev-2700	343	26	a	a	DET
inlawrev-2700	343	27	third	third	ADJ
inlawrev-2700	343	28	party	party	NOUN
inlawrev-2700	343	29	,	,	PUNCT
inlawrev-2700	343	30	and	and	CCONJ
inlawrev-2700	343	31	not	not	PART
inlawrev-2700	343	32	from	from	ADP
inlawrev-2700	343	33	the	the	DET
inlawrev-2700	343	34	employer	employer	NOUN
inlawrev-2700	343	35	.	.	PUNCT
inlawrev-2700	344	1	however	however	ADV
inlawrev-2700	344	2	,	,	PUNCT
inlawrev-2700	344	3	because	because	SCONJ
inlawrev-2700	344	4	'	'	PUNCT
inlawrev-2700	344	5	°	°	NOUN
inlawrev-2700	344	6	^5ee	^5ee	ADJ
inlawrev-2700	344	7	infra	infra	NOUN
inlawrev-2700	344	8	text	text	NOUN
inlawrev-2700	344	9	accompanying	accompanying	ADJ
inlawrev-2700	344	10	notes	note	NOUN
inlawrev-2700	344	11	149	149	NUM
inlawrev-2700	344	12	-	-	SYM
inlawrev-2700	344	13	64	64	NUM
inlawrev-2700	344	14	.	.	PUNCT
inlawrev-2700	345	1	^	^	PUNCT
inlawrev-2700	345	2	°	°	ADP
inlawrev-2700	345	3	^see	^see	ADJ
inlawrev-2700	345	4	i.r.c	i.r.c	NOUN
inlawrev-2700	345	5	.	.	PUNCT
inlawrev-2700	346	1	§	§	PROPN
inlawrev-2700	346	2	1011	1011	NUM
inlawrev-2700	346	3	(	(	PUNCT
inlawrev-2700	346	4	law	law	NOUN
inlawrev-2700	346	5	.	.	PUNCT
inlawrev-2700	347	1	co	co	NOUN
inlawrev-2700	347	2	-	-	NOUN
inlawrev-2700	347	3	op	op	NOUN
inlawrev-2700	347	4	.	.	PUNCT
inlawrev-2700	347	5	1986	1986	NUM
inlawrev-2700	347	6	)	)	PUNCT
inlawrev-2700	347	7	.	.	PUNCT
inlawrev-2700	348	1	because	because	SCONJ
inlawrev-2700	348	2	the	the	DET
inlawrev-2700	348	3	frequent	frequent	ADJ
inlawrev-2700	348	4	flyer	flyer	NOUN
inlawrev-2700	348	5	bonus	bonus	NOUN
inlawrev-2700	348	6	recipient	recipient	NOUN
inlawrev-2700	348	7	who	who	PRON
inlawrev-2700	348	8	paid	pay	VERB
inlawrev-2700	348	9	for	for	ADP
inlawrev-2700	348	10	the	the	DET
inlawrev-2700	348	11	underlying	underlying	ADJ
inlawrev-2700	348	12	flights	flight	NOUN
inlawrev-2700	348	13	is	be	AUX
inlawrev-2700	348	14	considered	consider	VERB
inlawrev-2700	348	15	to	to	PART
inlawrev-2700	348	16	have	have	AUX
inlawrev-2700	348	17	received	receive	VERB
inlawrev-2700	348	18	a	a	DET
inlawrev-2700	348	19	volume	volume	NOUN
inlawrev-2700	348	20	discount	discount	NOUN
inlawrev-2700	348	21	that	that	PRON
inlawrev-2700	348	22	reduces	reduce	VERB
inlawrev-2700	348	23	his	his	PRON
inlawrev-2700	348	24	basis	basis	NOUN
inlawrev-2700	348	25	in	in	ADP
inlawrev-2700	348	26	the	the	DET
inlawrev-2700	348	27	underlying	underlying	ADJ
inlawrev-2700	348	28	flights	flight	NOUN
inlawrev-2700	348	29	,	,	PUNCT
inlawrev-2700	348	30	his	his	PRON
inlawrev-2700	348	31	basis	basis	NOUN
inlawrev-2700	348	32	for	for	ADP
inlawrev-2700	348	33	figuring	figure	VERB
inlawrev-2700	348	34	gain	gain	NOUN
inlawrev-2700	348	35	or	or	CCONJ
inlawrev-2700	348	36	loss	loss	NOUN
inlawrev-2700	348	37	upon	upon	SCONJ
inlawrev-2700	348	38	the	the	DET
inlawrev-2700	348	39	sale	sale	NOUN
inlawrev-2700	348	40	of	of	ADP
inlawrev-2700	348	41	the	the	DET
inlawrev-2700	348	42	bonus	bonus	NOUN
inlawrev-2700	348	43	flight	flight	NOUN
inlawrev-2700	348	44	is	be	AUX
inlawrev-2700	348	45	the	the	DET
inlawrev-2700	348	46	amount	amount	NOUN
inlawrev-2700	348	47	allocated	allocate	VERB
inlawrev-2700	348	48	as	as	ADP
inlawrev-2700	348	49	discount	discount	NOUN
inlawrev-2700	348	50	to	to	ADP
inlawrev-2700	348	51	the	the	DET
inlawrev-2700	348	52	underlying	underlying	ADJ
inlawrev-2700	348	53	flights	flight	NOUN
inlawrev-2700	348	54	.	.	PUNCT
inlawrev-2700	349	1	see	see	VERB
inlawrev-2700	349	2	i	i	PRON
inlawrev-2700	349	3	d.	d.	PROPN
inlawrev-2700	349	4	'	'	PUNCT
inlawrev-2700	349	5	,	,	PUNCT
inlawrev-2700	349	6	see	see	VERB
inlawrev-2700	349	7	also	also	ADV
inlawrev-2700	349	8	supra	supra	ADJ
inlawrev-2700	349	9	notes	note	VERB
inlawrev-2700	349	10	63	63	NUM
inlawrev-2700	349	11	-	-	SYM
inlawrev-2700	349	12	64	64	NUM
inlawrev-2700	349	13	and	and	CCONJ
inlawrev-2700	349	14	accompanying	accompany	VERB
inlawrev-2700	349	15	text	text	NOUN
inlawrev-2700	349	16	.	.	PUNCT
inlawrev-2700	350	1	'	'	PUNCT
inlawrev-2700	350	2	°	°	NUM
inlawrev-2700	350	3	'	'	PART
inlawrev-2700	350	4	see	see	VERB
inlawrev-2700	350	5	i.r.c	i.r.c	NOUN
inlawrev-2700	350	6	.	.	PUNCT
inlawrev-2700	351	1	§	§	PROPN
inlawrev-2700	351	2	162	162	NUM
inlawrev-2700	351	3	(	(	PUNCT
inlawrev-2700	351	4	law	law	NOUN
inlawrev-2700	351	5	.	.	PUNCT
inlawrev-2700	352	1	co	co	NOUN
inlawrev-2700	352	2	-	-	NOUN
inlawrev-2700	352	3	op	op	NOUN
inlawrev-2700	352	4	.	.	PUNCT
inlawrev-2700	352	5	1986	1986	NUM
inlawrev-2700	352	6	)	)	PUNCT
inlawrev-2700	352	7	;	;	PUNCT
inlawrev-2700	352	8	see	see	VERB
inlawrev-2700	352	9	also	also	ADV
inlawrev-2700	352	10	infra	infra	NOUN
inlawrev-2700	352	11	note	note	VERB
inlawrev-2700	352	12	122	122	NUM
inlawrev-2700	352	13	.	.	PUNCT
inlawrev-2700	353	1	^'^see	^'^see	PROPN
inlawrev-2700	353	2	supra	supra	PROPN
inlawrev-2700	353	3	text	text	NOUN
inlawrev-2700	353	4	accompanying	accompanying	ADJ
inlawrev-2700	353	5	notes	note	NOUN
inlawrev-2700	353	6	56	56	NUM
inlawrev-2700	353	7	-	-	SYM
inlawrev-2700	353	8	58	58	NUM
inlawrev-2700	353	9	.	.	PUNCT
inlawrev-2700	354	1	'	'	PUNCT
inlawrev-2700	354	2	"	"	PUNCT
inlawrev-2700	354	3	^sherman	^sherman	NOUN
inlawrev-2700	354	4	,	,	PUNCT
inlawrev-2700	354	5	supra	supra	ADJ
inlawrev-2700	354	6	note	note	NOUN
inlawrev-2700	354	7	1	1	NUM
inlawrev-2700	354	8	,	,	PUNCT
inlawrev-2700	354	9	at	at	ADP
inlawrev-2700	354	10	106	106	NUM
inlawrev-2700	354	11	.	.	PUNCT
inlawrev-2700	354	12	'	'	PUNCT
inlawrev-2700	355	1	°	°	NOUN
inlawrev-2700	355	2	^many	^many	DET
inlawrev-2700	355	3	employees	employee	NOUN
inlawrev-2700	355	4	enrolled	enrol	VERB
inlawrev-2700	355	5	in	in	ADP
inlawrev-2700	355	6	frequent	frequent	ADJ
inlawrev-2700	355	7	flyer	flyer	NOUN
inlawrev-2700	355	8	bonus	bonus	NOUN
inlawrev-2700	355	9	programs	program	NOUN
inlawrev-2700	355	10	have	have	VERB
inlawrev-2700	355	11	their	their	PRON
inlawrev-2700	355	12	mileage	mileage	NOUN
inlawrev-2700	355	13	statements	statement	NOUN
inlawrev-2700	355	14	sent	send	VERB
inlawrev-2700	355	15	directly	directly	ADV
inlawrev-2700	355	16	to	to	ADP
inlawrev-2700	355	17	their	their	PRON
inlawrev-2700	355	18	homes	home	NOUN
inlawrev-2700	355	19	.	.	PUNCT
inlawrev-2700	356	1	i	i	PRON
inlawrev-2700	356	2	d.	d.	PROPN
inlawrev-2700	356	3	'	'	PUNCT
inlawrev-2700	356	4	"	"	PUNCT
inlawrev-2700	356	5	^who	^who	NUM
inlawrev-2700	356	6	?	?	SYM
inlawrev-2700	356	7	,	,	PUNCT
inlawrev-2700	356	8	supra	supra	PROPN
inlawrev-2700	356	9	note	note	VERB
inlawrev-2700	356	10	38	38	NUM
inlawrev-2700	356	11	,	,	PUNCT
inlawrev-2700	356	12	at	at	ADP
inlawrev-2700	356	13	74	74	NUM
inlawrev-2700	356	14	.	.	PUNCT
inlawrev-2700	356	15	^^	^^	PUNCT
inlawrev-2700	357	1	°	°	ADP
inlawrev-2700	357	2	richer	rich	ADJ
inlawrev-2700	357	3	rewards	reward	NOUN
inlawrev-2700	357	4	,	,	PUNCT
inlawrev-2700	357	5	supra	supra	NOUN
inlawrev-2700	357	6	note	note	NOUN
inlawrev-2700	357	7	1	1	NUM
inlawrev-2700	357	8	,	,	PUNCT
inlawrev-2700	357	9	at	at	ADP
inlawrev-2700	357	10	89	89	NUM
inlawrev-2700	357	11	.	.	PUNCT
inlawrev-2700	357	12	'	'	PUNCT
inlawrev-2700	357	13	"	"	PUNCT
inlawrev-2700	357	14	sherman	sherman	PROPN
inlawrev-2700	357	15	,	,	PUNCT
inlawrev-2700	357	16	supra	supra	PROPN
inlawrev-2700	357	17	note	note	PROPN
inlawrev-2700	357	18	1	1	NUM
inlawrev-2700	357	19	,	,	PUNCT
inlawrev-2700	357	20	at	at	ADP
inlawrev-2700	357	21	106	106	NUM
inlawrev-2700	357	22	;	;	PUNCT
inlawrev-2700	357	23	dubin	dubin	PROPN
inlawrev-2700	357	24	,	,	PUNCT
inlawrev-2700	357	25	guess	guess	VERB
inlawrev-2700	357	26	who	who	PRON
inlawrev-2700	357	27	wants	want	VERB
inlawrev-2700	357	28	your	your	PRON
inlawrev-2700	357	29	frequent	frequent	ADJ
inlawrev-2700	357	30	flier	flier	NOUN
inlawrev-2700	357	31	coupons	coupon	NOUN
inlawrev-2700	357	32	,	,	PUNCT
inlawrev-2700	357	33	bus	bus	NOUN
inlawrev-2700	357	34	.	.	PUNCT
inlawrev-2700	358	1	wk	wk	INTJ
inlawrev-2700	358	2	.	.	PROPN
inlawrev-2700	358	3	,	,	PUNCT
inlawrev-2700	358	4	aug	aug	PROPN
inlawrev-2700	358	5	.	.	PROPN
inlawrev-2700	358	6	5	5	NUM
inlawrev-2700	358	7	,	,	PUNCT
inlawrev-2700	358	8	1985	1985	NUM
inlawrev-2700	358	9	,	,	PUNCT
inlawrev-2700	358	10	at	at	ADP
inlawrev-2700	358	11	37	37	NUM
inlawrev-2700	358	12	.	.	PUNCT
inlawrev-2700	359	1	"	"	PUNCT
inlawrev-2700	359	2	^sherman	^sherman	NOUN
inlawrev-2700	359	3	,	,	PUNCT
inlawrev-2700	359	4	supra	supra	ADJ
inlawrev-2700	359	5	note	note	NOUN
inlawrev-2700	359	6	1	1	NUM
inlawrev-2700	359	7	,	,	PUNCT
inlawrev-2700	359	8	at	at	ADP
inlawrev-2700	359	9	106	106	NUM
inlawrev-2700	359	10	.	.	PUNCT
inlawrev-2700	360	1	y	y	PROPN
inlawrev-2700	360	2	836	836	NUM
inlawrev-2700	360	3	indiana	indiana	PROPN
inlawrev-2700	360	4	la	la	PROPN
inlawrev-2700	360	5	w	w	PROPN
inlawrev-2700	360	6	review	review	PROPN
inlawrev-2700	360	7	[	[	X
inlawrev-2700	360	8	vol	vol	NOUN
inlawrev-2700	360	9	.	.	PUNCT
inlawrev-2700	360	10	20:823	20:823	NUM
inlawrev-2700	360	11	the	the	DET
inlawrev-2700	360	12	employer	employer	NOUN
inlawrev-2700	360	13	has	have	AUX
inlawrev-2700	360	14	paid	pay	VERB
inlawrev-2700	360	15	for	for	ADP
inlawrev-2700	360	16	the	the	DET
inlawrev-2700	360	17	underlying	underlie	VERB
inlawrev-2700	360	18	tickets	ticket	NOUN
inlawrev-2700	360	19	as	as	ADP
inlawrev-2700	360	20	ordinary	ordinary	ADJ
inlawrev-2700	360	21	and	and	CCONJ
inlawrev-2700	360	22	necessary	necessary	ADJ
inlawrev-2700	360	23	expenses	expense	NOUN
inlawrev-2700	360	24	of	of	ADP
inlawrev-2700	360	25	doing	do	VERB
inlawrev-2700	360	26	business	business	NOUN
inlawrev-2700	360	27	,	,	PUNCT
inlawrev-2700	360	28	^'^	^'^	PUNCT
inlawrev-2700	360	29	it	it	PRON
inlawrev-2700	360	30	will	will	AUX
inlawrev-2700	360	31	be	be	AUX
inlawrev-2700	360	32	shown	show	VERB
inlawrev-2700	360	33	that	that	SCONJ
inlawrev-2700	360	34	the	the	DET
inlawrev-2700	360	35	employer	employer	NOUN
inlawrev-2700	360	36	has	have	VERB
inlawrev-2700	360	37	the	the	DET
inlawrev-2700	360	38	right	right	NOUN
inlawrev-2700	360	39	to	to	ADP
inlawrev-2700	360	40	the	the	DET
inlawrev-2700	360	41	income	income	NOUN
inlawrev-2700	360	42	realized	realize	VERB
inlawrev-2700	360	43	or	or	CCONJ
inlawrev-2700	360	44	the	the	DET
inlawrev-2700	360	45	discount	discount	NOUN
inlawrev-2700	360	46	created	create	VERB
inlawrev-2700	360	47	by	by	ADP
inlawrev-2700	360	48	the	the	DET
inlawrev-2700	360	49	receipt	receipt	NOUN
inlawrev-2700	360	50	of	of	ADP
inlawrev-2700	360	51	the	the	DET
inlawrev-2700	360	52	bonus	bonus	NOUN
inlawrev-2700	360	53	flight	flight	NOUN
inlawrev-2700	360	54	.	.	PUNCT
inlawrev-2700	361	1	in	in	ADP
inlawrev-2700	361	2	fritschile	fritschile	PROPN
inlawrev-2700	361	3	v.	v.	PROPN
inlawrev-2700	361	4	commissioner	commissioner	NOUN
inlawrev-2700	361	5	,	,	PUNCT
inlawrev-2700	361	6	^^"^	^^"^	VERB
inlawrev-2700	361	7	the	the	DET
inlawrev-2700	361	8	united	united	PROPN
inlawrev-2700	361	9	states	states	PROPN
inlawrev-2700	361	10	tax	tax	NOUN
inlawrev-2700	361	11	court	court	NOUN
inlawrev-2700	361	12	has	have	AUX
inlawrev-2700	361	13	held	hold	VERB
inlawrev-2700	361	14	that	that	SCONJ
inlawrev-2700	361	15	the	the	DET
inlawrev-2700	361	16	person	person	NOUN
inlawrev-2700	361	17	in	in	ADP
inlawrev-2700	361	18	a	a	DET
inlawrev-2700	361	19	position	position	NOUN
inlawrev-2700	361	20	analogous	analogous	ADJ
inlawrev-2700	361	21	to	to	ADP
inlawrev-2700	361	22	the	the	DET
inlawrev-2700	361	23	employer	employer	NOUN
inlawrev-2700	361	24	's	's	PART
inlawrev-2700	361	25	is	be	AUX
inlawrev-2700	361	26	the	the	DET
inlawrev-2700	361	27	one	one	NUM
inlawrev-2700	361	28	who	who	PRON
inlawrev-2700	361	29	earned	earn	VERB
inlawrev-2700	361	30	income	income	NOUN
inlawrev-2700	361	31	.	.	PUNCT
inlawrev-2700	362	1	''^	''^	ADV
inlawrev-2700	362	2	in	in	ADP
inlawrev-2700	362	3	that	that	DET
inlawrev-2700	362	4	case	case	NOUN
inlawrev-2700	362	5	,	,	PUNCT
inlawrev-2700	362	6	the	the	DET
inlawrev-2700	362	7	petitioner	petitioner	NOUN
inlawrev-2700	362	8	contracted	contract	VERB
inlawrev-2700	362	9	to	to	PART
inlawrev-2700	362	10	make	make	VERB
inlawrev-2700	362	11	award	award	NOUN
inlawrev-2700	362	12	ribbons	ribbon	NOUN
inlawrev-2700	362	13	such	such	ADJ
inlawrev-2700	362	14	as	as	ADP
inlawrev-2700	362	15	those	those	PRON
inlawrev-2700	362	16	awarded	award	VERB
inlawrev-2700	362	17	for	for	ADP
inlawrev-2700	362	18	winning	win	VERB
inlawrev-2700	362	19	athletic	athletic	ADJ
inlawrev-2700	362	20	events	event	NOUN
inlawrev-2700	362	21	.	.	PUNCT
inlawrev-2700	363	1	''^	''^	ADV
inlawrev-2700	363	2	her	her	PRON
inlawrev-2700	363	3	children	child	NOUN
inlawrev-2700	363	4	made	make	VERB
inlawrev-2700	363	5	most	most	ADJ
inlawrev-2700	363	6	of	of	ADP
inlawrev-2700	363	7	the	the	DET
inlawrev-2700	363	8	ribbons	ribbon	NOUN
inlawrev-2700	363	9	and	and	CCONJ
inlawrev-2700	363	10	the	the	DET
inlawrev-2700	363	11	taxpayer	taxpayer	NOUN
inlawrev-2700	363	12	allocated	allocate	VERB
inlawrev-2700	363	13	seventy	seventy	NUM
inlawrev-2700	363	14	percent	percent	NOUN
inlawrev-2700	363	15	of	of	ADP
inlawrev-2700	363	16	the	the	DET
inlawrev-2700	363	17	income	income	NOUN
inlawrev-2700	363	18	to	to	ADP
inlawrev-2700	363	19	them	they	PRON
inlawrev-2700	363	20	;	;	PUNCT
inlawrev-2700	363	21	therefore	therefore	ADV
inlawrev-2700	363	22	,	,	PUNCT
inlawrev-2700	363	23	her	her	PRON
inlawrev-2700	363	24	tax	tax	NOUN
inlawrev-2700	363	25	return	return	NOUN
inlawrev-2700	363	26	reflected	reflect	VERB
inlawrev-2700	363	27	only	only	ADV
inlawrev-2700	363	28	thirty	thirty	NUM
inlawrev-2700	363	29	percent	percent	NOUN
inlawrev-2700	363	30	of	of	ADP
inlawrev-2700	363	31	the	the	DET
inlawrev-2700	363	32	income	income	NOUN
inlawrev-2700	363	33	from	from	ADP
inlawrev-2700	363	34	the	the	DET
inlawrev-2700	363	35	ribbon	ribbon	NOUN
inlawrev-2700	363	36	-	-	PUNCT
inlawrev-2700	363	37	making	make	VERB
inlawrev-2700	363	38	enterprise	enterprise	NOUN
inlawrev-2700	363	39	.	.	PUNCT
inlawrev-2700	364	1	^'"^	^'"^	PUNCT
inlawrev-2700	364	2	the	the	DET
inlawrev-2700	364	3	court	court	NOUN
inlawrev-2700	364	4	held	hold	VERB
inlawrev-2700	364	5	that	that	SCONJ
inlawrev-2700	364	6	the	the	DET
inlawrev-2700	364	7	income	income	NOUN
inlawrev-2700	364	8	was	be	AUX
inlawrev-2700	364	9	allocable	allocable	ADJ
inlawrev-2700	364	10	to	to	ADP
inlawrev-2700	364	11	the	the	DET
inlawrev-2700	364	12	parent	parent	NOUN
inlawrev-2700	364	13	because	because	SCONJ
inlawrev-2700	364	14	the	the	DET
inlawrev-2700	364	15	parent	parent	NOUN
inlawrev-2700	364	16	contracted	contract	VERB
inlawrev-2700	364	17	to	to	PART
inlawrev-2700	364	18	do	do	VERB
inlawrev-2700	364	19	the	the	DET
inlawrev-2700	364	20	work	work	NOUN
inlawrev-2700	364	21	,	,	PUNCT
inlawrev-2700	364	22	was	be	AUX
inlawrev-2700	364	23	responsible	responsible	ADJ
inlawrev-2700	364	24	for	for	ADP
inlawrev-2700	364	25	the	the	DET
inlawrev-2700	364	26	work	work	NOUN
inlawrev-2700	364	27	,	,	PUNCT
inlawrev-2700	364	28	and	and	CCONJ
inlawrev-2700	364	29	had	have	VERB
inlawrev-2700	364	30	the	the	DET
inlawrev-2700	364	31	right	right	NOUN
inlawrev-2700	364	32	to	to	ADP
inlawrev-2700	364	33	the	the	DET
inlawrev-2700	364	34	proceeds	proceed	NOUN
inlawrev-2700	364	35	of	of	ADP
inlawrev-2700	364	36	the	the	DET
inlawrev-2700	364	37	work	work	NOUN
inlawrev-2700	364	38	.	.	PUNCT
inlawrev-2700	365	1	''^	''^	ADV
inlawrev-2700	365	2	in	in	ADP
inlawrev-2700	365	3	so	so	ADV
inlawrev-2700	365	4	holding	holding	NOUN
inlawrev-2700	365	5	,	,	PUNCT
inlawrev-2700	365	6	the	the	DET
inlawrev-2700	365	7	court	court	NOUN
inlawrev-2700	365	8	followed	follow	VERB
inlawrev-2700	365	9	the	the	DET
inlawrev-2700	365	10	"	"	PUNCT
inlawrev-2700	365	11	fruit	fruit	NOUN
inlawrev-2700	365	12	and	and	CCONJ
inlawrev-2700	365	13	tree	tree	NOUN
inlawrev-2700	365	14	doctrine	doctrine	NOUN
inlawrev-2700	365	15	"	"	PUNCT
inlawrev-2700	365	16	of	of	ADP
inlawrev-2700	365	17	lucas	lucas	PROPN
inlawrev-2700	365	18	v.	v.	ADP
inlawrev-2700	365	19	earl,^^^	earl,^^^	PROPN
inlawrev-2700	365	20	which	which	PRON
inlawrev-2700	365	21	requires	require	VERB
inlawrev-2700	365	22	that	that	SCONJ
inlawrev-2700	365	23	income	income	NOUN
inlawrev-2700	365	24	must	must	AUX
inlawrev-2700	365	25	be	be	AUX
inlawrev-2700	365	26	taxed	tax	VERB
inlawrev-2700	365	27	to	to	ADP
inlawrev-2700	365	28	the	the	DET
inlawrev-2700	365	29	individual	individual	NOUN
inlawrev-2700	365	30	by	by	ADP
inlawrev-2700	365	31	whom	whom	PRON
inlawrev-2700	365	32	it	it	PRON
inlawrev-2700	365	33	is	be	AUX
inlawrev-2700	365	34	earned	earn	VERB
inlawrev-2700	365	35	.	.	PUNCT
inlawrev-2700	366	1	however	however	ADV
inlawrev-2700	366	2	,	,	PUNCT
inlawrev-2700	366	3	the	the	DET
inlawrev-2700	366	4	fritschile	fritschile	ADJ
inlawrev-2700	366	5	court	court	NOUN
inlawrev-2700	366	6	extended	extend	VERB
inlawrev-2700	366	7	that	that	DET
inlawrev-2700	366	8	doctrine	doctrine	NOUN
inlawrev-2700	366	9	and	and	CCONJ
inlawrev-2700	366	10	stated	state	VERB
inlawrev-2700	366	11	:	:	PUNCT
inlawrev-2700	366	12	"	"	PUNCT
inlawrev-2700	366	13	recognizing	recognize	VERB
inlawrev-2700	366	14	that	that	SCONJ
inlawrev-2700	366	15	the	the	DET
inlawrev-2700	366	16	true	true	ADJ
inlawrev-2700	366	17	earner	earner	NOUN
inlawrev-2700	366	18	can	can	AUX
inlawrev-2700	366	19	not	not	PART
inlawrev-2700	366	20	always	always	ADV
inlawrev-2700	366	21	be	be	AUX
inlawrev-2700	366	22	identified	identify	VERB
inlawrev-2700	366	23	simply	simply	ADV
inlawrev-2700	366	24	by	by	ADP
inlawrev-2700	366	25	pointing	point	VERB
inlawrev-2700	366	26	*	*	PUNCT
inlawrev-2700	366	27	to	to	ADP
inlawrev-2700	366	28	the	the	DET
inlawrev-2700	366	29	one	one	NOUN
inlawrev-2700	366	30	actually	actually	ADV
inlawrev-2700	366	31	turning	turn	VERB
inlawrev-2700	366	32	the	the	DET
inlawrev-2700	366	33	spade	spade	NOUN
inlawrev-2700	366	34	or	or	CCONJ
inlawrev-2700	366	35	dribbling	dribble	VERB
inlawrev-2700	366	36	the	the	DET
inlawrev-2700	366	37	ball	ball	NOUN
inlawrev-2700	366	38	,	,	PUNCT
inlawrev-2700	366	39	'	'	PUNCT
inlawrev-2700	366	40	this	this	DET
inlawrev-2700	366	41	court	court	NOUN
inlawrev-2700	366	42	has	have	AUX
inlawrev-2700	366	43	applied	apply	VERB
inlawrev-2700	366	44	a	a	DET
inlawrev-2700	366	45	more	more	ADV
inlawrev-2700	366	46	refined	refined	ADJ
inlawrev-2700	366	47	test	test	NOUN
inlawrev-2700	366	48	—	—	PUNCT
inlawrev-2700	366	49	that	that	PRON
inlawrev-2700	366	50	of	of	ADP
inlawrev-2700	366	51	who	who	PRON
inlawrev-2700	366	52	controls	control	VERB
inlawrev-2700	366	53	the	the	DET
inlawrev-2700	366	54	earning	earning	NOUN
inlawrev-2700	366	55	of	of	ADP
inlawrev-2700	366	56	the	the	DET
inlawrev-2700	366	57	income	income	NOUN
inlawrev-2700	366	58	.	.	PUNCT
inlawrev-2700	367	1	"	"	PUNCT
inlawrev-2700	367	2	'	'	PUNCT
inlawrev-2700	367	3	2^	2^	NUM
inlawrev-2700	367	4	because	because	SCONJ
inlawrev-2700	367	5	mrs	mrs	PROPN
inlawrev-2700	367	6	.	.	PROPN
inlawrev-2700	367	7	fritschile	fritschile	PROPN
inlawrev-2700	367	8	"	"	PUNCT
inlawrev-2700	367	9	managed	manage	VERB
inlawrev-2700	367	10	,	,	PUNCT
inlawrev-2700	367	11	supervised	supervised	ADJ
inlawrev-2700	367	12	,	,	PUNCT
inlawrev-2700	367	13	and	and	CCONJ
inlawrev-2700	367	14	otherwise	otherwise	ADV
inlawrev-2700	367	15	exercised	exercise	VERB
inlawrev-2700	367	16	total	total	ADJ
inlawrev-2700	367	17	control	control	NOUN
inlawrev-2700	367	18	over	over	ADP
inlawrev-2700	367	19	the	the	DET
inlawrev-2700	367	20	entire	entire	ADJ
inlawrev-2700	367	21	[	[	NOUN
inlawrev-2700	367	22	ribbon	ribbon	NOUN
inlawrev-2700	367	23	-	-	PUNCT
inlawrev-2700	367	24	making	making	NOUN
inlawrev-2700	367	25	]	]	PUNCT
inlawrev-2700	367	26	operation	operation	NOUN
inlawrev-2700	367	27	,	,	PUNCT
inlawrev-2700	367	28	"	"	PUNCT
inlawrev-2700	367	29	the	the	DET
inlawrev-2700	367	30	tax	tax	NOUN
inlawrev-2700	367	31	court	court	NOUN
inlawrev-2700	367	32	attributed	attribute	VERB
inlawrev-2700	367	33	all	all	DET
inlawrev-2700	367	34	the	the	DET
inlawrev-2700	367	35	ribbon	ribbon	NOUN
inlawrev-2700	367	36	-	-	PUNCT
inlawrev-2700	367	37	making	make	VERB
inlawrev-2700	367	38	income	income	NOUN
inlawrev-2700	367	39	to	to	ADP
inlawrev-2700	367	40	her	she	PRON
inlawrev-2700	367	41	.	.	PUNCT
inlawrev-2700	368	1	'^	'^	PROPN
inlawrev-2700	368	2	*	*	PROPN
inlawrev-2700	368	3	by	by	ADP
inlawrev-2700	368	4	comparison	comparison	NOUN
inlawrev-2700	368	5	,	,	PUNCT
inlawrev-2700	368	6	the	the	DET
inlawrev-2700	368	7	earning	earning	NOUN
inlawrev-2700	368	8	of	of	ADP
inlawrev-2700	368	9	a	a	DET
inlawrev-2700	368	10	frequent	frequent	ADJ
inlawrev-2700	368	11	flyer	flyer	NOUN
inlawrev-2700	368	12	bonus	bonus	NOUN
inlawrev-2700	368	13	is	be	AUX
inlawrev-2700	368	14	under	under	ADP
inlawrev-2700	368	15	the	the	DET
inlawrev-2700	368	16	total	total	ADJ
inlawrev-2700	368	17	control	control	NOUN
inlawrev-2700	368	18	of	of	ADP
inlawrev-2700	368	19	the	the	DET
inlawrev-2700	368	20	taxpayer	taxpayer	NOUN
inlawrev-2700	368	21	who	who	PRON
inlawrev-2700	368	22	is	be	AUX
inlawrev-2700	368	23	paying	pay	VERB
inlawrev-2700	368	24	for	for	ADP
inlawrev-2700	368	25	the	the	DET
inlawrev-2700	368	26	tickets	ticket	NOUN
inlawrev-2700	368	27	upon	upon	SCONJ
inlawrev-2700	368	28	which	which	PRON
inlawrev-2700	368	29	the	the	DET
inlawrev-2700	368	30	bonus	bonus	NOUN
inlawrev-2700	368	31	is	be	AUX
inlawrev-2700	368	32	earned	earn	VERB
inlawrev-2700	368	33	.	.	PUNCT
inlawrev-2700	369	1	if	if	SCONJ
inlawrev-2700	369	2	an	an	DET
inlawrev-2700	369	3	employer	employer	NOUN
inlawrev-2700	369	4	decides	decide	VERB
inlawrev-2700	369	5	not	not	PART
inlawrev-2700	369	6	to	to	PART
inlawrev-2700	369	7	pay	pay	VERB
inlawrev-2700	369	8	for	for	ADP
inlawrev-2700	369	9	the	the	DET
inlawrev-2700	369	10	underlying	underlie	VERB
inlawrev-2700	369	11	tickets	ticket	NOUN
inlawrev-2700	369	12	,	,	PUNCT
inlawrev-2700	369	13	the	the	DET
inlawrev-2700	369	14	employee	employee	NOUN
inlawrev-2700	369	15	can	can	AUX
inlawrev-2700	369	16	not	not	PART
inlawrev-2700	369	17	earn	earn	VERB
inlawrev-2700	369	18	the	the	DET
inlawrev-2700	369	19	bonus	bonus	NOUN
inlawrev-2700	369	20	flight	flight	NOUN
inlawrev-2700	369	21	.	.	PUNCT
inlawrev-2700	370	1	the	the	DET
inlawrev-2700	370	2	employer	employer	NOUN
inlawrev-2700	370	3	allocates	allocate	VERB
inlawrev-2700	370	4	plane	plane	NOUN
inlawrev-2700	370	5	tickets	ticket	NOUN
inlawrev-2700	370	6	to	to	ADP
inlawrev-2700	370	7	frequently	frequently	ADV
inlawrev-2700	370	8	traveling	travel	VERB
inlawrev-2700	370	9	employees	employee	NOUN
inlawrev-2700	370	10	in	in	ADP
inlawrev-2700	370	11	the	the	DET
inlawrev-2700	370	12	same	same	ADJ
inlawrev-2700	370	13	way	way	NOUN
inlawrev-2700	370	14	that	that	SCONJ
inlawrev-2700	370	15	"	"	PUNCT
inlawrev-2700	370	16	^i.r.c	^i.r.c	X
inlawrev-2700	370	17	.	.	PUNCT
inlawrev-2700	371	1	§	§	PROPN
inlawrev-2700	371	2	162	162	NUM
inlawrev-2700	371	3	(	(	PUNCT
inlawrev-2700	371	4	law	law	NOUN
inlawrev-2700	371	5	.	.	PUNCT
inlawrev-2700	372	1	co	co	NOUN
inlawrev-2700	372	2	-	-	NOUN
inlawrev-2700	372	3	op	op	NOUN
inlawrev-2700	372	4	.	.	PUNCT
inlawrev-2700	373	1	1986	1986	NUM
inlawrev-2700	373	2	)	)	PUNCT
inlawrev-2700	374	1	,	,	PUNCT
inlawrev-2700	374	2	infra	infra	NOUN
inlawrev-2700	374	3	note	note	VERB
inlawrev-2700	374	4	122	122	NUM
inlawrev-2700	374	5	.	.	PUNCT
inlawrev-2700	375	1	"	"	PUNCT
inlawrev-2700	375	2	^fritschile	^fritschile	ADP
inlawrev-2700	375	3	v.	v.	PROPN
inlawrev-2700	375	4	commissioner	commissioner	NOUN
inlawrev-2700	375	5	,	,	PUNCT
inlawrev-2700	375	6	79	79	NUM
inlawrev-2700	375	7	t.c	t.c	PROPN
inlawrev-2700	375	8	.	.	PROPN
inlawrev-2700	375	9	152	152	NUM
inlawrev-2700	375	10	(	(	PUNCT
inlawrev-2700	375	11	1982	1982	NUM
inlawrev-2700	375	12	)	)	PUNCT
inlawrev-2700	375	13	.	.	PUNCT
inlawrev-2700	375	14	''	''	PUNCT
inlawrev-2700	376	1	'	'	PUNCT
inlawrev-2700	376	2	i	i	PRON
inlawrev-2700	376	3	d.	d.	VERB
inlawrev-2700	376	4	at	at	ADP
inlawrev-2700	376	5	158	158	NUM
inlawrev-2700	376	6	-	-	SYM
inlawrev-2700	376	7	59	59	NUM
inlawrev-2700	376	8	.	.	PUNCT
inlawrev-2700	376	9	'	'	PUNCT
inlawrev-2700	377	1	*	*	PUNCT
inlawrev-2700	377	2	/£/.	/£/.	PROPN
inlawrev-2700	377	3	at	at	ADP
inlawrev-2700	377	4	154	154	NUM
inlawrev-2700	377	5	.	.	PUNCT
inlawrev-2700	377	6	'	'	PUNCT
inlawrev-2700	377	7	•«m	•«m	X
inlawrev-2700	377	8	at	at	ADP
inlawrev-2700	377	9	155	155	NUM
inlawrev-2700	377	10	-	-	SYM
inlawrev-2700	377	11	56	56	NUM
inlawrev-2700	377	12	.	.	PUNCT
inlawrev-2700	378	1	"	"	PUNCT
inlawrev-2700	378	2	^281	^281	SCONJ
inlawrev-2700	378	3	u.s	u.s	PROPN
inlawrev-2700	378	4	.	.	PROPN
inlawrev-2700	378	5	ill	ill	PROPN
inlawrev-2700	378	6	(	(	PUNCT
inlawrev-2700	378	7	1930	1930	NUM
inlawrev-2700	378	8	)	)	PUNCT
inlawrev-2700	378	9	.	.	PUNCT
inlawrev-2700	379	1	in	in	ADP
inlawrev-2700	379	2	1901	1901	NUM
inlawrev-2700	379	3	,	,	PUNCT
inlawrev-2700	379	4	lucas	lucas	PROPN
inlawrev-2700	379	5	and	and	CCONJ
inlawrev-2700	379	6	his	his	PRON
inlawrev-2700	379	7	wife	wife	NOUN
inlawrev-2700	379	8	contracted	contract	VERB
inlawrev-2700	379	9	that	that	SCONJ
inlawrev-2700	379	10	all	all	PRON
inlawrev-2700	379	11	of	of	ADP
inlawrev-2700	379	12	their	their	PRON
inlawrev-2700	379	13	assets	asset	NOUN
inlawrev-2700	379	14	,	,	PUNCT
inlawrev-2700	379	15	present	present	ADJ
inlawrev-2700	379	16	and	and	CCONJ
inlawrev-2700	379	17	future	future	ADJ
inlawrev-2700	379	18	,	,	PUNCT
inlawrev-2700	379	19	were	be	AUX
inlawrev-2700	379	20	to	to	PART
inlawrev-2700	379	21	be	be	AUX
inlawrev-2700	379	22	held	hold	VERB
inlawrev-2700	379	23	as	as	ADP
inlawrev-2700	379	24	joint	joint	ADJ
inlawrev-2700	379	25	tenants	tenant	NOUN
inlawrev-2700	379	26	with	with	ADP
inlawrev-2700	379	27	rights	right	NOUN
inlawrev-2700	379	28	of	of	ADP
inlawrev-2700	379	29	survivorship	survivorship	NOUN
inlawrev-2700	379	30	.	.	PUNCT
inlawrev-2700	380	1	i	i	PRON
inlawrev-2700	380	2	d.	d.	PROPN
inlawrev-2700	380	3	at	at	ADP
inlawrev-2700	380	4	113	113	NUM
inlawrev-2700	380	5	-	-	SYM
inlawrev-2700	380	6	14	14	NUM
inlawrev-2700	380	7	.	.	PUNCT
inlawrev-2700	381	1	because	because	SCONJ
inlawrev-2700	381	2	of	of	ADP
inlawrev-2700	381	3	this	this	DET
inlawrev-2700	381	4	contract	contract	NOUN
inlawrev-2700	381	5	,	,	PUNCT
inlawrev-2700	381	6	lucas	lucas	PROPN
inlawrev-2700	381	7	and	and	CCONJ
inlawrev-2700	381	8	his	his	PRON
inlawrev-2700	381	9	wife	wife	NOUN
inlawrev-2700	381	10	each	each	PRON
inlawrev-2700	381	11	claimed	claim	VERB
inlawrev-2700	381	12	half	half	NOUN
inlawrev-2700	381	13	of	of	ADP
inlawrev-2700	381	14	lucas	lucas	NOUN
inlawrev-2700	381	15	'	'	PART
inlawrev-2700	381	16	salary	salary	NOUN
inlawrev-2700	381	17	for	for	ADP
inlawrev-2700	381	18	tax	tax	NOUN
inlawrev-2700	381	19	purposes	purpose	NOUN
inlawrev-2700	381	20	.	.	PUNCT
inlawrev-2700	382	1	i	i	PRON
inlawrev-2700	382	2	d.	d.	PROPN
inlawrev-2700	382	3	at	at	ADP
inlawrev-2700	382	4	114	114	NUM
inlawrev-2700	382	5	.	.	PUNCT
inlawrev-2700	383	1	the	the	DET
inlawrev-2700	383	2	court	court	NOUN
inlawrev-2700	383	3	held	hold	VERB
inlawrev-2700	383	4	that	that	SCONJ
inlawrev-2700	383	5	lucas	lucas	NOUN
inlawrev-2700	383	6	should	should	AUX
inlawrev-2700	383	7	be	be	AUX
inlawrev-2700	383	8	taxed	tax	VERB
inlawrev-2700	383	9	on	on	ADP
inlawrev-2700	383	10	the	the	DET
inlawrev-2700	383	11	total	total	ADJ
inlawrev-2700	383	12	salary	salary	NOUN
inlawrev-2700	383	13	because	because	SCONJ
inlawrev-2700	383	14	,	,	PUNCT
inlawrev-2700	383	15	despite	despite	SCONJ
inlawrev-2700	383	16	the	the	DET
inlawrev-2700	383	17	contract	contract	NOUN
inlawrev-2700	383	18	,	,	PUNCT
inlawrev-2700	383	19	"	"	PUNCT
inlawrev-2700	383	20	fruits	fruit	NOUN
inlawrev-2700	383	21	"	"	PUNCT
inlawrev-2700	383	22	could	could	AUX
inlawrev-2700	383	23	not	not	PART
inlawrev-2700	383	24	be	be	AUX
inlawrev-2700	383	25	separated	separate	VERB
inlawrev-2700	383	26	from	from	ADP
inlawrev-2700	383	27	the	the	DET
inlawrev-2700	383	28	"	"	PUNCT
inlawrev-2700	383	29	tree	tree	NOUN
inlawrev-2700	383	30	"	"	PUNCT
inlawrev-2700	383	31	on	on	ADP
inlawrev-2700	383	32	which	which	PRON
inlawrev-2700	383	33	they	they	PRON
inlawrev-2700	383	34	grew	grow	VERB
inlawrev-2700	383	35	.	.	PUNCT
inlawrev-2700	384	1	i	i	PRON
inlawrev-2700	384	2	d.	d.	PROPN
inlawrev-2700	384	3	at	at	ADP
inlawrev-2700	384	4	115	115	NUM
inlawrev-2700	384	5	.	.	PUNCT
inlawrev-2700	385	1	'	'	PUNCT
inlawrev-2700	386	1	^fritschile	^fritschile	ADP
inlawrev-2700	386	2	,	,	PUNCT
inlawrev-2700	386	3	79	79	NUM
inlawrev-2700	386	4	t.c	t.c	PROPN
inlawrev-2700	386	5	.	.	PUNCT
inlawrev-2700	387	1	at	at	ADP
inlawrev-2700	387	2	155	155	NUM
inlawrev-2700	387	3	(	(	PUNCT
inlawrev-2700	387	4	quoting	quote	VERB
inlawrev-2700	387	5	johnson	johnson	PROPN
inlawrev-2700	387	6	v.	v.	PROPN
inlawrev-2700	387	7	commissioner	commissioner	PROPN
inlawrev-2700	387	8	,	,	PUNCT
inlawrev-2700	387	9	78	78	NUM
inlawrev-2700	387	10	t.c	t.c	PROPN
inlawrev-2700	387	11	.	.	PROPN
inlawrev-2700	387	12	882	882	NUM
inlawrev-2700	387	13	,	,	PUNCT
inlawrev-2700	387	14	890	890	NUM
inlawrev-2700	387	15	(	(	PUNCT
inlawrev-2700	387	16	1982	1982	NUM
inlawrev-2700	387	17	)	)	PUNCT
inlawrev-2700	387	18	aff'd	aff'd	NOUN
inlawrev-2700	387	19	without	without	ADP
inlawrev-2700	387	20	op	op	NOUN
inlawrev-2700	387	21	.	.	PUNCT
inlawrev-2700	387	22	,	,	PUNCT
inlawrev-2700	387	23	734	734	NUM
inlawrev-2700	387	24	f.2d	f.2d	SYM
inlawrev-2700	387	25	20	20	NUM
inlawrev-2700	387	26	(	(	PUNCT
inlawrev-2700	387	27	9th	9th	ADJ
inlawrev-2700	387	28	cir	cir	NOUN
inlawrev-2700	387	29	.	.	PUNCT
inlawrev-2700	387	30	)	)	PUNCT
inlawrev-2700	387	31	,	,	PUNCT
inlawrev-2700	387	32	cert	cert	NOUN
inlawrev-2700	387	33	,	,	PUNCT
inlawrev-2700	387	34	denied	deny	VERB
inlawrev-2700	387	35	,	,	PUNCT
inlawrev-2700	387	36	469	469	NUM
inlawrev-2700	387	37	u.s	u.s	PROPN
inlawrev-2700	387	38	.	.	PROPN
inlawrev-2700	387	39	857	857	NUM
inlawrev-2700	387	40	(	(	PUNCT
inlawrev-2700	387	41	1984	1984	NUM
inlawrev-2700	387	42	)	)	PUNCT
inlawrev-2700	387	43	)	)	PUNCT
inlawrev-2700	387	44	.	.	PUNCT
inlawrev-2700	388	1	the	the	DET
inlawrev-2700	388	2	johnson	johnson	PROPN
inlawrev-2700	388	3	court	court	PROPN
inlawrev-2700	388	4	held	hold	VERB
inlawrev-2700	388	5	that	that	SCONJ
inlawrev-2700	388	6	a	a	DET
inlawrev-2700	388	7	personal	personal	ADJ
inlawrev-2700	388	8	service	service	NOUN
inlawrev-2700	388	9	corporation	corporation	NOUN
inlawrev-2700	388	10	created	create	VERB
inlawrev-2700	388	11	by	by	ADP
inlawrev-2700	388	12	a	a	DET
inlawrev-2700	388	13	professional	professional	ADJ
inlawrev-2700	388	14	basketball	basketball	NOUN
inlawrev-2700	388	15	player	player	NOUN
inlawrev-2700	388	16	was	be	AUX
inlawrev-2700	388	17	not	not	PART
inlawrev-2700	388	18	the	the	DET
inlawrev-2700	388	19	true	true	ADJ
inlawrev-2700	388	20	earner	earner	NOUN
inlawrev-2700	388	21	of	of	ADP
inlawrev-2700	388	22	basketball	basketball	NOUN
inlawrev-2700	388	23	related	relate	VERB
inlawrev-2700	388	24	income	income	NOUN
inlawrev-2700	388	25	and	and	CCONJ
inlawrev-2700	388	26	would	would	AUX
inlawrev-2700	388	27	not	not	PART
inlawrev-2700	388	28	be	be	AUX
inlawrev-2700	388	29	taxed	tax	VERB
inlawrev-2700	388	30	on	on	ADP
inlawrev-2700	388	31	the	the	DET
inlawrev-2700	388	32	income	income	NOUN
inlawrev-2700	388	33	.	.	PUNCT
inlawrev-2700	389	1	instead	instead	ADV
inlawrev-2700	389	2	,	,	PUNCT
inlawrev-2700	389	3	the	the	DET
inlawrev-2700	389	4	player	player	NOUN
inlawrev-2700	389	5	would	would	AUX
inlawrev-2700	389	6	be	be	AUX
inlawrev-2700	389	7	taxed	tax	VERB
inlawrev-2700	389	8	.	.	PUNCT
inlawrev-2700	390	1	78	78	NUM
inlawrev-2700	390	2	t.c	t.c	PROPN
inlawrev-2700	390	3	.	.	PUNCT
inlawrev-2700	391	1	at	at	ADP
inlawrev-2700	391	2	893	893	NUM
inlawrev-2700	391	3	-	-	SYM
inlawrev-2700	391	4	94	94	NUM
inlawrev-2700	391	5	.	.	PUNCT
inlawrev-2700	391	6	'	'	PUNCT
inlawrev-2700	391	7	^'fritschile	^'fritschile	ADJ
inlawrev-2700	391	8	,	,	PUNCT
inlawrev-2700	391	9	79	79	NUM
inlawrev-2700	391	10	t.c	t.c	PROPN
inlawrev-2700	391	11	.	.	PUNCT
inlawrev-2700	392	1	at	at	ADP
inlawrev-2700	392	2	156	156	NUM
inlawrev-2700	392	3	.	.	PUNCT
inlawrev-2700	392	4	1987	1987	NUM
inlawrev-2700	392	5	]	]	PUNCT
inlawrev-2700	392	6	frequent	frequent	ADJ
inlawrev-2700	392	7	flyer	flyer	NOUN
inlawrev-2700	392	8	benefits	benefit	VERB
inlawrev-2700	392	9	837	837	NUM
inlawrev-2700	392	10	mrs	mrs	PROPN
inlawrev-2700	392	11	.	.	PROPN
inlawrev-2700	392	12	fritschile	fritschile	PROPN
inlawrev-2700	392	13	allocated	allocate	VERB
inlawrev-2700	392	14	work	work	NOUN
inlawrev-2700	392	15	and	and	CCONJ
inlawrev-2700	392	16	ribbon	ribbon	NOUN
inlawrev-2700	392	17	-	-	PUNCT
inlawrev-2700	392	18	making	make	VERB
inlawrev-2700	392	19	materials	material	NOUN
inlawrev-2700	392	20	to	to	ADP
inlawrev-2700	392	21	her	her	PRON
inlawrev-2700	392	22	children	child	NOUN
inlawrev-2700	392	23	.	.	PUNCT
inlawrev-2700	393	1	without	without	ADP
inlawrev-2700	393	2	her	her	PRON
inlawrev-2700	393	3	allocation	allocation	NOUN
inlawrev-2700	393	4	,	,	PUNCT
inlawrev-2700	393	5	the	the	DET
inlawrev-2700	393	6	children	child	NOUN
inlawrev-2700	393	7	could	could	AUX
inlawrev-2700	393	8	not	not	PART
inlawrev-2700	393	9	earn	earn	VERB
inlawrev-2700	393	10	money	money	NOUN
inlawrev-2700	393	11	by	by	ADP
inlawrev-2700	393	12	making	make	VERB
inlawrev-2700	393	13	ribbons	ribbon	NOUN
inlawrev-2700	393	14	;	;	PUNCT
inlawrev-2700	393	15	similarly	similarly	ADV
inlawrev-2700	393	16	,	,	PUNCT
inlawrev-2700	393	17	without	without	ADP
inlawrev-2700	393	18	the	the	DET
inlawrev-2700	393	19	employer	employer	NOUN
inlawrev-2700	393	20	's	's	PART
inlawrev-2700	393	21	allocation	allocation	NOUN
inlawrev-2700	393	22	of	of	ADP
inlawrev-2700	393	23	plane	plane	NOUN
inlawrev-2700	393	24	fare	fare	NOUN
inlawrev-2700	393	25	,	,	PUNCT
inlawrev-2700	393	26	the	the	DET
inlawrev-2700	393	27	salesmen	salesman	NOUN
inlawrev-2700	393	28	could	could	AUX
inlawrev-2700	393	29	not	not	PART
inlawrev-2700	393	30	earn	earn	VERB
inlawrev-2700	393	31	enough	enough	ADJ
inlawrev-2700	393	32	time	time	NOUN
inlawrev-2700	393	33	in	in	ADP
inlawrev-2700	393	34	flight	flight	NOUN
inlawrev-2700	393	35	to	to	PART
inlawrev-2700	393	36	be	be	AUX
inlawrev-2700	393	37	awarded	award	VERB
inlawrev-2700	393	38	the	the	DET
inlawrev-2700	393	39	bonus	bonus	NOUN
inlawrev-2700	393	40	trip	trip	NOUN
inlawrev-2700	393	41	.	.	PUNCT
inlawrev-2700	394	1	it	it	PRON
inlawrev-2700	394	2	follows	follow	VERB
inlawrev-2700	394	3	,	,	PUNCT
inlawrev-2700	394	4	then	then	ADV
inlawrev-2700	394	5	,	,	PUNCT
inlawrev-2700	394	6	that	that	SCONJ
inlawrev-2700	394	7	even	even	ADV
inlawrev-2700	394	8	the	the	DET
inlawrev-2700	394	9	employer	employer	NOUN
inlawrev-2700	394	10	who	who	PRON
inlawrev-2700	394	11	is	be	AUX
inlawrev-2700	394	12	unaware	unaware	ADJ
inlawrev-2700	394	13	that	that	SCONJ
inlawrev-2700	394	14	a	a	DET
inlawrev-2700	394	15	bonus	bonus	NOUN
inlawrev-2700	394	16	flight	flight	NOUN
inlawrev-2700	394	17	has	have	AUX
inlawrev-2700	394	18	been	be	AUX
inlawrev-2700	394	19	awarded	award	VERB
inlawrev-2700	394	20	to	to	ADP
inlawrev-2700	394	21	an	an	DET
inlawrev-2700	394	22	employee	employee	NOUN
inlawrev-2700	394	23	is	be	AUX
inlawrev-2700	394	24	the	the	DET
inlawrev-2700	394	25	*	*	ADJ
inlawrev-2700	394	26	'	'	PUNCT
inlawrev-2700	394	27	true	true	ADJ
inlawrev-2700	394	28	earner	earner	NOUN
inlawrev-2700	394	29	"	"	PUNCT
inlawrev-2700	394	30	of	of	ADP
inlawrev-2700	394	31	the	the	DET
inlawrev-2700	394	32	flight	flight	NOUN
inlawrev-2700	394	33	because	because	SCONJ
inlawrev-2700	394	34	he	he	PRON
inlawrev-2700	394	35	paid	pay	VERB
inlawrev-2700	394	36	for	for	ADP
inlawrev-2700	394	37	the	the	DET
inlawrev-2700	394	38	underlying	underlie	VERB
inlawrev-2700	394	39	tickets	ticket	NOUN
inlawrev-2700	394	40	.	.	PUNCT
inlawrev-2700	395	1	therefore	therefore	ADV
inlawrev-2700	395	2	,	,	PUNCT
inlawrev-2700	395	3	if	if	SCONJ
inlawrev-2700	395	4	the	the	DET
inlawrev-2700	395	5	employee	employee	NOUN
inlawrev-2700	395	6	receives	receive	VERB
inlawrev-2700	395	7	,	,	PUNCT
inlawrev-2700	395	8	retains	retain	VERB
inlawrev-2700	395	9	and	and	CCONJ
inlawrev-2700	395	10	uses	use	VERB
inlawrev-2700	395	11	a	a	DET
inlawrev-2700	395	12	frequent	frequent	ADJ
inlawrev-2700	395	13	flyer	flyer	NOUN
inlawrev-2700	395	14	bonus	bonus	NOUN
inlawrev-2700	395	15	for	for	ADP
inlawrev-2700	395	16	a	a	DET
inlawrev-2700	395	17	personal	personal	ADJ
inlawrev-2700	395	18	purpose	purpose	NOUN
inlawrev-2700	395	19	,	,	PUNCT
inlawrev-2700	395	20	it	it	PRON
inlawrev-2700	395	21	was	be	AUX
inlawrev-2700	395	22	received	receive	VERB
inlawrev-2700	395	23	from	from	ADP
inlawrev-2700	395	24	the	the	DET
inlawrev-2700	395	25	employer	employer	NOUN
inlawrev-2700	395	26	,	,	PUNCT
inlawrev-2700	395	27	not	not	PART
inlawrev-2700	395	28	from	from	ADP
inlawrev-2700	395	29	the	the	DET
inlawrev-2700	395	30	airline	airline	NOUN
inlawrev-2700	395	31	.	.	PUNCT
inlawrev-2700	396	1	b.	b.	PROPN
inlawrev-2700	396	2	taxability	taxability	NOUN
inlawrev-2700	396	3	of	of	ADP
inlawrev-2700	396	4	employer	employer	NOUN
inlawrev-2700	396	5	awarded	award	VERB
inlawrev-2700	396	6	bonus	bonus	NOUN
inlawrev-2700	396	7	flights	flight	NOUN
inlawrev-2700	396	8	once	once	SCONJ
inlawrev-2700	396	9	it	it	PRON
inlawrev-2700	396	10	has	have	AUX
inlawrev-2700	396	11	been	be	AUX
inlawrev-2700	396	12	determined	determine	VERB
inlawrev-2700	396	13	that	that	SCONJ
inlawrev-2700	396	14	the	the	DET
inlawrev-2700	396	15	free	free	ADJ
inlawrev-2700	396	16	flight	flight	NOUN
inlawrev-2700	396	17	was	be	AUX
inlawrev-2700	396	18	,	,	PUNCT
inlawrev-2700	396	19	however	however	ADV
inlawrev-2700	396	20	briefly	briefly	ADV
inlawrev-2700	396	21	or	or	CCONJ
inlawrev-2700	396	22	constructively	constructively	ADV
inlawrev-2700	396	23	,	,	PUNCT
inlawrev-2700	396	24	the	the	DET
inlawrev-2700	396	25	property	property	NOUN
inlawrev-2700	396	26	of	of	ADP
inlawrev-2700	396	27	the	the	DET
inlawrev-2700	396	28	employer	employer	NOUN
inlawrev-2700	396	29	,	,	PUNCT
inlawrev-2700	396	30	the	the	DET
inlawrev-2700	396	31	thrust	thrust	NOUN
inlawrev-2700	396	32	of	of	ADP
inlawrev-2700	396	33	the	the	DET
inlawrev-2700	396	34	income	income	NOUN
inlawrev-2700	396	35	recognition	recognition	NOUN
inlawrev-2700	396	36	analysis	analysis	NOUN
inlawrev-2700	396	37	must	must	AUX
inlawrev-2700	396	38	center	center	VERB
inlawrev-2700	396	39	on	on	ADP
inlawrev-2700	396	40	the	the	DET
inlawrev-2700	396	41	actual	actual	ADJ
inlawrev-2700	396	42	or	or	CCONJ
inlawrev-2700	396	43	implied	imply	VERB
inlawrev-2700	396	44	transfer	transfer	NOUN
inlawrev-2700	396	45	of	of	ADP
inlawrev-2700	396	46	the	the	DET
inlawrev-2700	396	47	bonus	bonus	NOUN
inlawrev-2700	396	48	from	from	ADP
inlawrev-2700	396	49	the	the	DET
inlawrev-2700	396	50	employer	employer	NOUN
inlawrev-2700	396	51	to	to	ADP
inlawrev-2700	396	52	the	the	DET
inlawrev-2700	396	53	employee	employee	NOUN
inlawrev-2700	396	54	.	.	PUNCT
inlawrev-2700	397	1	^^^	^^^	PUNCT
inlawrev-2700	397	2	if	if	SCONJ
inlawrev-2700	397	3	the	the	DET
inlawrev-2700	397	4	traveling	travel	VERB
inlawrev-2700	397	5	employee	employee	NOUN
inlawrev-2700	397	6	appears	appear	VERB
inlawrev-2700	397	7	to	to	PART
inlawrev-2700	397	8	have	have	AUX
inlawrev-2700	397	9	received	receive	VERB
inlawrev-2700	397	10	an	an	DET
inlawrev-2700	397	11	accession	accession	NOUN
inlawrev-2700	397	12	of	of	ADP
inlawrev-2700	397	13	wealth	wealth	NOUN
inlawrev-2700	397	14	that	that	PRON
inlawrev-2700	397	15	qualifies	qualify	VERB
inlawrev-2700	397	16	as	as	ADP
inlawrev-2700	397	17	*	*	NOUN
inlawrev-2700	397	18	'	'	NUM
inlawrev-2700	397	19	all	all	DET
inlawrev-2700	397	20	income	income	NOUN
inlawrev-2700	397	21	from	from	ADP
inlawrev-2700	397	22	whatever	whatever	DET
inlawrev-2700	397	23	source	source	NOUN
inlawrev-2700	397	24	derived	derive	VERB
inlawrev-2700	397	25	,	,	PUNCT
inlawrev-2700	397	26	"	"	PUNCT
inlawrev-2700	397	27	*	*	PUNCT
inlawrev-2700	397	28	^^	^^	PUNCT
inlawrev-2700	397	29	the	the	DET
inlawrev-2700	397	30	employee	employee	NOUN
inlawrev-2700	397	31	must	must	AUX
inlawrev-2700	397	32	include	include	VERB
inlawrev-2700	397	33	the	the	DET
inlawrev-2700	397	34	flight	flight	NOUN
inlawrev-2700	397	35	in	in	ADP
inlawrev-2700	397	36	gross	gross	ADJ
inlawrev-2700	397	37	income	income	NOUN
inlawrev-2700	397	38	and	and	CCONJ
inlawrev-2700	397	39	it	it	PRON
inlawrev-2700	397	40	will	will	AUX
inlawrev-2700	397	41	be	be	AUX
inlawrev-2700	397	42	subject	subject	ADJ
inlawrev-2700	397	43	to	to	ADP
inlawrev-2700	397	44	taxation	taxation	NOUN
inlawrev-2700	397	45	unless	unless	SCONJ
inlawrev-2700	397	46	a	a	DET
inlawrev-2700	397	47	statute	statute	NOUN
inlawrev-2700	397	48	or	or	CCONJ
inlawrev-2700	397	49	rule	rule	NOUN
inlawrev-2700	397	50	of	of	ADP
inlawrev-2700	397	51	law	law	NOUN
inlawrev-2700	397	52	exempts	exempt	VERB
inlawrev-2700	397	53	it	it	PRON
inlawrev-2700	397	54	.	.	PUNCT
inlawrev-2700	397	55	'^"^	'^"^	VERB
inlawrev-2700	398	1	the	the	DET
inlawrev-2700	398	2	following	follow	VERB
inlawrev-2700	398	3	analysis	analysis	NOUN
inlawrev-2700	398	4	and	and	CCONJ
inlawrev-2700	398	5	precedents	precedent	NOUN
inlawrev-2700	398	6	specifically	specifically	ADV
inlawrev-2700	398	7	refer	refer	VERB
inlawrev-2700	398	8	to	to	ADP
inlawrev-2700	398	9	and	and	CCONJ
inlawrev-2700	398	10	define	define	VERB
inlawrev-2700	398	11	taxability	taxability	NOUN
inlawrev-2700	398	12	of	of	ADP
inlawrev-2700	398	13	various	various	ADJ
inlawrev-2700	398	14	employer	employer	NOUN
inlawrev-2700	398	15	payments	payment	NOUN
inlawrev-2700	398	16	to	to	ADP
inlawrev-2700	398	17	the	the	DET
inlawrev-2700	398	18	employee	employee	NOUN
inlawrev-2700	398	19	.	.	PUNCT
inlawrev-2700	399	1	the	the	DET
inlawrev-2700	399	2	supreme	supreme	PROPN
inlawrev-2700	399	3	court	court	PROPN
inlawrev-2700	399	4	has	have	AUX
inlawrev-2700	399	5	stated	state	VERB
inlawrev-2700	399	6	that	that	SCONJ
inlawrev-2700	399	7	the	the	DET
inlawrev-2700	399	8	definition	definition	NOUN
inlawrev-2700	399	9	of	of	ADP
inlawrev-2700	399	10	gross	gross	ADJ
inlawrev-2700	399	11	income	income	NOUN
inlawrev-2700	399	12	,	,	PUNCT
inlawrev-2700	399	13	"	"	PUNCT
inlawrev-2700	399	14	is	be	AUX
inlawrev-2700	399	15	broad	broad	ADJ
inlawrev-2700	399	16	enough	enough	ADV
inlawrev-2700	399	17	to	to	PART
inlawrev-2700	399	18	include	include	VERB
inlawrev-2700	399	19	in	in	ADP
inlawrev-2700	399	20	taxable	taxable	ADJ
inlawrev-2700	399	21	income	income	NOUN
inlawrev-2700	399	22	any	any	DET
inlawrev-2700	399	23	economic	economic	ADJ
inlawrev-2700	399	24	or	or	CCONJ
inlawrev-2700	399	25	financial	financial	ADJ
inlawrev-2700	399	26	benefit	benefit	NOUN
inlawrev-2700	399	27	conferred	confer	VERB
inlawrev-2700	399	28	on	on	ADP
inlawrev-2700	399	29	an	an	DET
inlawrev-2700	399	30	employee	employee	NOUN
inlawrev-2700	399	31	as	as	ADP
inlawrev-2700	399	32	compensation	compensation	NOUN
inlawrev-2700	399	33	,	,	PUNCT
inlawrev-2700	399	34	whatever	whatever	PRON
inlawrev-2700	399	35	the	the	DET
inlawrev-2700	399	36	form	form	NOUN
inlawrev-2700	399	37	or	or	CCONJ
inlawrev-2700	399	38	mode	mode	NOUN
inlawrev-2700	399	39	by	by	ADP
inlawrev-2700	399	40	which	which	PRON
inlawrev-2700	399	41	it	it	PRON
inlawrev-2700	399	42	is	be	AUX
inlawrev-2700	399	43	effected	effect	VERB
inlawrev-2700	399	44	.	.	PUNCT
inlawrev-2700	400	1	"	"	PUNCT
inlawrev-2700	400	2	'	'	NUM
inlawrev-2700	400	3	^^	^^	PUNCT
inlawrev-2700	400	4	in	in	ADP
inlawrev-2700	400	5	the	the	DET
inlawrev-2700	400	6	frequent	frequent	ADJ
inlawrev-2700	400	7	flyer	flyer	NOUN
inlawrev-2700	400	8	situation	situation	NOUN
inlawrev-2700	400	9	,	,	PUNCT
inlawrev-2700	400	10	'	'	PUNCT
inlawrev-2700	400	11	^^although	^^although	ADP
inlawrev-2700	400	12	a	a	DET
inlawrev-2700	400	13	transfer	transfer	NOUN
inlawrev-2700	400	14	,	,	PUNCT
inlawrev-2700	400	15	whether	whether	SCONJ
inlawrev-2700	400	16	actual	actual	ADJ
inlawrev-2700	400	17	or	or	CCONJ
inlawrev-2700	400	18	implied	imply	VERB
inlawrev-2700	400	19	,	,	PUNCT
inlawrev-2700	400	20	also	also	ADV
inlawrev-2700	400	21	occurs	occur	VERB
inlawrev-2700	400	22	when	when	SCONJ
inlawrev-2700	400	23	the	the	DET
inlawrev-2700	400	24	bonus	bonus	NOUN
inlawrev-2700	400	25	,	,	PUNCT
inlawrev-2700	400	26	however	however	ADV
inlawrev-2700	400	27	briefly	briefly	ADV
inlawrev-2700	400	28	,	,	PUNCT
inlawrev-2700	400	29	is	be	AUX
inlawrev-2700	400	30	owned	own	VERB
inlawrev-2700	400	31	by	by	ADP
inlawrev-2700	400	32	the	the	DET
inlawrev-2700	400	33	employer	employer	NOUN
inlawrev-2700	400	34	,	,	PUNCT
inlawrev-2700	400	35	analysis	analysis	NOUN
inlawrev-2700	400	36	of	of	ADP
inlawrev-2700	400	37	the	the	DET
inlawrev-2700	400	38	employer	employer	NOUN
inlawrev-2700	400	39	's	's	PART
inlawrev-2700	400	40	income	income	NOUN
inlawrev-2700	400	41	recognition	recognition	NOUN
inlawrev-2700	400	42	should	should	AUX
inlawrev-2700	400	43	result	result	VERB
inlawrev-2700	400	44	in	in	ADP
inlawrev-2700	400	45	the	the	DET
inlawrev-2700	400	46	conclusion	conclusion	NOUN
inlawrev-2700	400	47	that	that	SCONJ
inlawrev-2700	400	48	the	the	DET
inlawrev-2700	400	49	employer	employer	NOUN
inlawrev-2700	400	50	has	have	AUX
inlawrev-2700	400	51	received	receive	VERB
inlawrev-2700	400	52	a	a	DET
inlawrev-2700	400	53	volume	volume	NOUN
inlawrev-2700	400	54	discount	discount	NOUN
inlawrev-2700	400	55	,	,	PUNCT
inlawrev-2700	400	56	not	not	PART
inlawrev-2700	400	57	income	income	NOUN
inlawrev-2700	400	58	.	.	PUNCT
inlawrev-2700	401	1	see	see	VERB
inlawrev-2700	401	2	supra	supra	ADJ
inlawrev-2700	401	3	text	text	NOUN
inlawrev-2700	401	4	accompanying	accompanying	ADJ
inlawrev-2700	401	5	notes	note	NOUN
inlawrev-2700	401	6	62	62	NUM
inlawrev-2700	401	7	-	-	SYM
inlawrev-2700	401	8	95	95	NUM
inlawrev-2700	401	9	.	.	PUNCT
inlawrev-2700	402	1	furthermore	furthermore	ADV
inlawrev-2700	402	2	,	,	PUNCT
inlawrev-2700	402	3	even	even	ADV
inlawrev-2700	402	4	if	if	SCONJ
inlawrev-2700	402	5	the	the	DET
inlawrev-2700	402	6	opposite	opposite	ADJ
inlawrev-2700	402	7	conclusion	conclusion	NOUN
inlawrev-2700	402	8	that	that	SCONJ
inlawrev-2700	402	9	the	the	DET
inlawrev-2700	402	10	employer	employer	NOUN
inlawrev-2700	402	11	has	have	AUX
inlawrev-2700	402	12	received	receive	VERB
inlawrev-2700	402	13	income	income	NOUN
inlawrev-2700	402	14	is	be	AUX
inlawrev-2700	402	15	reached	reach	VERB
inlawrev-2700	402	16	,	,	PUNCT
inlawrev-2700	402	17	there	there	PRON
inlawrev-2700	402	18	will	will	AUX
inlawrev-2700	402	19	be	be	AUX
inlawrev-2700	402	20	no	no	DET
inlawrev-2700	402	21	tax	tax	NOUN
inlawrev-2700	402	22	effect	effect	NOUN
inlawrev-2700	402	23	on	on	ADP
inlawrev-2700	402	24	the	the	DET
inlawrev-2700	402	25	employer	employer	NOUN
inlawrev-2700	402	26	because	because	SCONJ
inlawrev-2700	402	27	if	if	SCONJ
inlawrev-2700	402	28	income	income	NOUN
inlawrev-2700	402	29	must	must	AUX
inlawrev-2700	402	30	be	be	AUX
inlawrev-2700	402	31	recognized	recognize	VERB
inlawrev-2700	402	32	,	,	PUNCT
inlawrev-2700	402	33	an	an	DET
inlawrev-2700	402	34	equal	equal	ADJ
inlawrev-2700	402	35	offsetting	offset	VERB
inlawrev-2700	402	36	deduction	deduction	NOUN
inlawrev-2700	402	37	for	for	ADP
inlawrev-2700	402	38	an	an	DET
inlawrev-2700	402	39	ordinary	ordinary	ADJ
inlawrev-2700	402	40	and	and	CCONJ
inlawrev-2700	402	41	necessary	necessary	ADJ
inlawrev-2700	402	42	business	business	NOUN
inlawrev-2700	402	43	expense	expense	NOUN
inlawrev-2700	402	44	will	will	AUX
inlawrev-2700	402	45	accrue	accrue	VERB
inlawrev-2700	402	46	when	when	SCONJ
inlawrev-2700	402	47	the	the	DET
inlawrev-2700	402	48	employee	employee	NOUN
inlawrev-2700	402	49	receives	receive	VERB
inlawrev-2700	402	50	the	the	DET
inlawrev-2700	402	51	free	free	ADJ
inlawrev-2700	402	52	flight	flight	NOUN
inlawrev-2700	402	53	.	.	PUNCT
inlawrev-2700	403	1	see	see	VERB
inlawrev-2700	403	2	i.r.c	i.r.c	NOUN
inlawrev-2700	403	3	.	.	PUNCT
inlawrev-2700	404	1	§	§	PROPN
inlawrev-2700	404	2	162(a	162(a	PROPN
inlawrev-2700	404	3	)	)	PUNCT
inlawrev-2700	404	4	(	(	PUNCT
inlawrev-2700	404	5	law	law	NOUN
inlawrev-2700	404	6	.	.	PUNCT
inlawrev-2700	405	1	co	co	NOUN
inlawrev-2700	405	2	-	-	NOUN
inlawrev-2700	405	3	op	op	NOUN
inlawrev-2700	405	4	.	.	PUNCT
inlawrev-2700	405	5	1986	1986	NUM
inlawrev-2700	405	6	)	)	PUNCT
inlawrev-2700	405	7	.	.	PUNCT
inlawrev-2700	406	1	"	"	PUNCT
inlawrev-2700	406	2	there	there	PRON
inlawrev-2700	406	3	shall	shall	AUX
inlawrev-2700	406	4	be	be	AUX
inlawrev-2700	406	5	allowed	allow	VERB
inlawrev-2700	406	6	as	as	ADP
inlawrev-2700	406	7	a	a	DET
inlawrev-2700	406	8	deduction	deduction	NOUN
inlawrev-2700	406	9	all	all	DET
inlawrev-2700	406	10	the	the	DET
inlawrev-2700	406	11	ordinary	ordinary	ADJ
inlawrev-2700	406	12	and	and	CCONJ
inlawrev-2700	406	13	necessary	necessary	ADJ
inlawrev-2700	406	14	expenses	expense	NOUN
inlawrev-2700	406	15	paid	pay	VERB
inlawrev-2700	406	16	or	or	CCONJ
inlawrev-2700	406	17	incurred	incur	VERB
inlawrev-2700	406	18	during	during	ADP
inlawrev-2700	406	19	the	the	DET
inlawrev-2700	406	20	taxable	taxable	ADJ
inlawrev-2700	406	21	year	year	NOUN
inlawrev-2700	406	22	in	in	ADP
inlawrev-2700	406	23	carrying	carry	VERB
inlawrev-2700	406	24	on	on	ADP
inlawrev-2700	406	25	any	any	DET
inlawrev-2700	406	26	trade	trade	NOUN
inlawrev-2700	406	27	or	or	CCONJ
inlawrev-2700	406	28	business	business	NOUN
inlawrev-2700	406	29	,	,	PUNCT
inlawrev-2700	406	30	including—(1	including—(1	PROPN
inlawrev-2700	406	31	)	)	PUNCT
inlawrev-2700	406	32	a	a	DET
inlawrev-2700	406	33	reasonable	reasonable	ADJ
inlawrev-2700	406	34	allowance	allowance	NOUN
inlawrev-2700	406	35	for	for	ADP
inlawrev-2700	406	36	salaries	salary	NOUN
inlawrev-2700	406	37	or	or	CCONJ
inlawrev-2700	406	38	other	other	ADJ
inlawrev-2700	406	39	compensation	compensation	NOUN
inlawrev-2700	406	40	for	for	ADP
inlawrev-2700	406	41	personal	personal	ADJ
inlawrev-2700	406	42	services	service	NOUN
inlawrev-2700	406	43	actually	actually	ADV
inlawrev-2700	406	44	rendered	render	VERB
inlawrev-2700	406	45	.	.	PUNCT
inlawrev-2700	406	46	.	.	PUNCT
inlawrev-2700	406	47	.	.	PUNCT
inlawrev-2700	406	48	.	.	PUNCT
inlawrev-2700	406	49	"	"	PUNCT
inlawrev-2700	407	1	i	i	PRON
inlawrev-2700	407	2	d.	d.	PROPN
inlawrev-2700	407	3	the	the	DET
inlawrev-2700	407	4	employer	employer	NOUN
inlawrev-2700	407	5	will	will	AUX
inlawrev-2700	407	6	be	be	AUX
inlawrev-2700	407	7	entitled	entitle	VERB
inlawrev-2700	407	8	to	to	ADP
inlawrev-2700	407	9	the	the	DET
inlawrev-2700	407	10	deduction	deduction	NOUN
inlawrev-2700	407	11	regardless	regardless	ADV
inlawrev-2700	407	12	of	of	ADP
inlawrev-2700	407	13	whether	whether	SCONJ
inlawrev-2700	407	14	the	the	DET
inlawrev-2700	407	15	trip	trip	NOUN
inlawrev-2700	407	16	is	be	AUX
inlawrev-2700	407	17	considered	consider	VERB
inlawrev-2700	407	18	to	to	PART
inlawrev-2700	407	19	be	be	AUX
inlawrev-2700	407	20	sales	sale	NOUN
inlawrev-2700	407	21	expense	expense	NOUN
inlawrev-2700	407	22	when	when	SCONJ
inlawrev-2700	407	23	used	use	VERB
inlawrev-2700	407	24	as	as	ADP
inlawrev-2700	407	25	another	another	DET
inlawrev-2700	407	26	business	business	NOUN
inlawrev-2700	407	27	trip	trip	NOUN
inlawrev-2700	407	28	or	or	CCONJ
inlawrev-2700	407	29	as	as	ADP
inlawrev-2700	407	30	salary	salary	NOUN
inlawrev-2700	407	31	or	or	CCONJ
inlawrev-2700	407	32	bonus	bonus	NOUN
inlawrev-2700	407	33	if	if	SCONJ
inlawrev-2700	407	34	it	it	PRON
inlawrev-2700	407	35	is	be	AUX
inlawrev-2700	407	36	given	give	VERB
inlawrev-2700	407	37	to	to	ADP
inlawrev-2700	407	38	the	the	DET
inlawrev-2700	407	39	employee	employee	NOUN
inlawrev-2700	407	40	to	to	PART
inlawrev-2700	407	41	use	use	VERB
inlawrev-2700	407	42	as	as	SCONJ
inlawrev-2700	407	43	he	he	PRON
inlawrev-2700	407	44	wishes	wish	VERB
inlawrev-2700	407	45	.	.	PUNCT
inlawrev-2700	408	1	see	see	VERB
inlawrev-2700	408	2	i.r.c	i.r.c	NOUN
inlawrev-2700	408	3	.	.	PUNCT
inlawrev-2700	409	1	§	§	PROPN
inlawrev-2700	409	2	162(a)(1	162(a)(1	NUM
inlawrev-2700	409	3	)	)	PUNCT
inlawrev-2700	409	4	(	(	PUNCT
inlawrev-2700	409	5	law	law	NOUN
inlawrev-2700	409	6	.	.	PUNCT
inlawrev-2700	410	1	co	co	NOUN
inlawrev-2700	410	2	-	-	NOUN
inlawrev-2700	410	3	op	op	NOUN
inlawrev-2700	410	4	.	.	PUNCT
inlawrev-2700	410	5	1986	1986	NUM
inlawrev-2700	410	6	)	)	PUNCT
inlawrev-2700	410	7	.	.	PUNCT
inlawrev-2700	411	1	thus	thus	ADV
inlawrev-2700	411	2	,	,	PUNCT
inlawrev-2700	411	3	there	there	PRON
inlawrev-2700	411	4	is	be	VERB
inlawrev-2700	411	5	no	no	DET
inlawrev-2700	411	6	net	net	ADJ
inlawrev-2700	411	7	taxable	taxable	ADJ
inlawrev-2700	411	8	effect	effect	NOUN
inlawrev-2700	411	9	to	to	ADP
inlawrev-2700	411	10	an	an	DET
inlawrev-2700	411	11	employer	employer	NOUN
inlawrev-2700	411	12	who	who	PRON
inlawrev-2700	411	13	allows	allow	VERB
inlawrev-2700	411	14	the	the	DET
inlawrev-2700	411	15	bonus	bonus	NOUN
inlawrev-2700	411	16	flight	flight	NOUN
inlawrev-2700	411	17	to	to	PART
inlawrev-2700	411	18	be	be	AUX
inlawrev-2700	411	19	used	use	VERB
inlawrev-2700	411	20	by	by	ADP
inlawrev-2700	411	21	an	an	DET
inlawrev-2700	411	22	employee	employee	NOUN
inlawrev-2700	411	23	for	for	ADP
inlawrev-2700	411	24	any	any	DET
inlawrev-2700	411	25	purpose	purpose	NOUN
inlawrev-2700	411	26	.	.	PUNCT
inlawrev-2700	412	1	see	see	VERB
inlawrev-2700	412	2	lr.c	lr.c	NOUN
inlawrev-2700	412	3	.	.	PUNCT
inlawrev-2700	413	1	§	§	PROPN
inlawrev-2700	413	2	62(a)(1	62(a)(1	NUM
inlawrev-2700	413	3	)	)	PUNCT
inlawrev-2700	413	4	(	(	PUNCT
inlawrev-2700	413	5	law	law	NOUN
inlawrev-2700	413	6	.	.	PUNCT
inlawrev-2700	414	1	co	co	NOUN
inlawrev-2700	414	2	-	-	NOUN
inlawrev-2700	414	3	op	op	NOUN
inlawrev-2700	414	4	.	.	PUNCT
inlawrev-2700	414	5	1986	1986	NUM
inlawrev-2700	414	6	)	)	PUNCT
inlawrev-2700	414	7	.	.	PUNCT
inlawrev-2700	415	1	'	'	PUNCT
inlawrev-2700	415	2	^^lr.c	^^lr.c	NUM
inlawrev-2700	415	3	.	.	PUNCT
inlawrev-2700	416	1	§	§	PROPN
inlawrev-2700	416	2	61	61	NUM
inlawrev-2700	416	3	(	(	PUNCT
inlawrev-2700	416	4	law	law	NOUN
inlawrev-2700	416	5	.	.	PUNCT
inlawrev-2700	417	1	co	co	NOUN
inlawrev-2700	417	2	-	-	NOUN
inlawrev-2700	417	3	op	op	NOUN
inlawrev-2700	417	4	.	.	PUNCT
inlawrev-2700	417	5	1986	1986	NUM
inlawrev-2700	417	6	)	)	PUNCT
inlawrev-2700	417	7	;	;	PUNCT
inlawrev-2700	417	8	see	see	VERB
inlawrev-2700	417	9	also	also	ADV
inlawrev-2700	417	10	supra	supra	ADJ
inlawrev-2700	417	11	text	text	NOUN
inlawrev-2700	417	12	accompanying	accompanying	ADJ
inlawrev-2700	417	13	notes	note	NOUN
inlawrev-2700	417	14	56	56	NUM
inlawrev-2700	417	15	-	-	SYM
inlawrev-2700	417	16	58	58	NUM
inlawrev-2700	417	17	.	.	PUNCT
inlawrev-2700	418	1	^^see	^^see	PUNCT
inlawrev-2700	418	2	supra	supra	ADJ
inlawrev-2700	418	3	text	text	NOUN
inlawrev-2700	418	4	accompanying	accompanying	ADJ
inlawrev-2700	418	5	notes	note	NOUN
inlawrev-2700	418	6	59	59	NUM
inlawrev-2700	418	7	-	-	SYM
inlawrev-2700	418	8	61	61	NUM
inlawrev-2700	418	9	.	.	PUNCT
inlawrev-2700	419	1	'	'	PUNCT
inlawrev-2700	419	2	^^commissioner	^^commissioner	PROPN
inlawrev-2700	419	3	v.	v.	CCONJ
inlawrev-2700	419	4	smith	smith	PROPN
inlawrev-2700	419	5	,	,	PUNCT
inlawrev-2700	419	6	324	324	NUM
inlawrev-2700	419	7	u.s	u.s	PROPN
inlawrev-2700	419	8	.	.	PROPN
inlawrev-2700	419	9	177	177	NUM
inlawrev-2700	419	10	,	,	PUNCT
inlawrev-2700	419	11	181	181	NUM
inlawrev-2700	419	12	(	(	PUNCT
inlawrev-2700	419	13	1945	1945	NUM
inlawrev-2700	419	14	)	)	PUNCT
inlawrev-2700	419	15	.	.	PUNCT
inlawrev-2700	420	1	838	838	NUM
inlawrev-2700	420	2	indiana	indiana	PROPN
inlawrev-2700	420	3	la	la	PROPN
inlawrev-2700	420	4	w	w	PROPN
inlawrev-2700	420	5	review	review	PROPN
inlawrev-2700	421	1	[	[	X
inlawrev-2700	421	2	vol	vol	NOUN
inlawrev-2700	421	3	.	.	PUNCT
inlawrev-2700	421	4	20:823	20:823	NUM
inlawrev-2700	421	5	because	because	SCONJ
inlawrev-2700	421	6	the	the	DET
inlawrev-2700	421	7	employer	employer	NOUN
inlawrev-2700	421	8	is	be	AUX
inlawrev-2700	421	9	considered	consider	VERB
inlawrev-2700	421	10	to	to	PART
inlawrev-2700	421	11	have	have	VERB
inlawrev-2700	421	12	a	a	DET
inlawrev-2700	421	13	right	right	NOUN
inlawrev-2700	421	14	to	to	PART
inlawrev-2700	421	15	retain	retain	VERB
inlawrev-2700	421	16	the	the	DET
inlawrev-2700	421	17	bonus	bonus	NOUN
inlawrev-2700	421	18	,	,	PUNCT
inlawrev-2700	421	19	an	an	DET
inlawrev-2700	421	20	economic	economic	ADJ
inlawrev-2700	421	21	benefit	benefit	NOUN
inlawrev-2700	421	22	is	be	AUX
inlawrev-2700	421	23	conferred	confer	VERB
inlawrev-2700	421	24	by	by	ADP
inlawrev-2700	421	25	the	the	DET
inlawrev-2700	421	26	employer	employer	NOUN
inlawrev-2700	421	27	when	when	SCONJ
inlawrev-2700	421	28	the	the	DET
inlawrev-2700	421	29	employer	employer	NOUN
inlawrev-2700	421	30	allows	allow	VERB
inlawrev-2700	421	31	the	the	DET
inlawrev-2700	421	32	employee	employee	NOUN
inlawrev-2700	421	33	to	to	PART
inlawrev-2700	421	34	retain	retain	VERB
inlawrev-2700	421	35	the	the	DET
inlawrev-2700	421	36	bonus	bonus	NOUN
inlawrev-2700	421	37	for	for	ADP
inlawrev-2700	421	38	personal	personal	ADJ
inlawrev-2700	421	39	use	use	NOUN
inlawrev-2700	421	40	.	.	PUNCT
inlawrev-2700	422	1	'^^	'^^	X
inlawrev-2700	422	2	therefore	therefore	ADV
inlawrev-2700	422	3	,	,	PUNCT
inlawrev-2700	422	4	gross	gross	ADJ
inlawrev-2700	422	5	income	income	NOUN
inlawrev-2700	422	6	,	,	PUNCT
inlawrev-2700	422	7	by	by	ADP
inlawrev-2700	422	8	definition	definition	NOUN
inlawrev-2700	422	9	,	,	PUNCT
inlawrev-2700	422	10	is	be	AUX
inlawrev-2700	422	11	broad	broad	ADJ
inlawrev-2700	422	12	enough	enough	ADV
inlawrev-2700	422	13	to	to	PART
inlawrev-2700	422	14	include	include	VERB
inlawrev-2700	422	15	a	a	DET
inlawrev-2700	422	16	frequent	frequent	ADJ
inlawrev-2700	422	17	flyer	flyer	NOUN
inlawrev-2700	422	18	bonus	bonus	NOUN
inlawrev-2700	422	19	flight	flight	NOUN
inlawrev-2700	422	20	as	as	ADP
inlawrev-2700	422	21	compensation	compensation	NOUN
inlawrev-2700	422	22	for	for	ADP
inlawrev-2700	422	23	the	the	DET
inlawrev-2700	422	24	employee	employee	NOUN
inlawrev-2700	422	25	.	.	PUNCT
inlawrev-2700	423	1	this	this	DET
inlawrev-2700	423	2	reasoning	reasoning	NOUN
inlawrev-2700	423	3	is	be	AUX
inlawrev-2700	423	4	supported	support	VERB
inlawrev-2700	423	5	by	by	ADP
inlawrev-2700	423	6	the	the	DET
inlawrev-2700	423	7	supreme	supreme	PROPN
inlawrev-2700	423	8	court	court	PROPN
inlawrev-2700	423	9	's	's	PART
inlawrev-2700	423	10	analysis	analysis	NOUN
inlawrev-2700	423	11	in	in	ADP
inlawrev-2700	423	12	commissioner	commissioner	NOUN
inlawrev-2700	423	13	v.	v.	ADP
inlawrev-2700	423	14	lo	lo	PROPN
inlawrev-2700	423	15	bue.^^^	bue.^^^	PROPN
inlawrev-2700	423	16	in	in	ADP
inlawrev-2700	423	17	that	that	DET
inlawrev-2700	423	18	case	case	NOUN
inlawrev-2700	423	19	,	,	PUNCT
inlawrev-2700	423	20	the	the	DET
inlawrev-2700	423	21	court	court	NOUN
inlawrev-2700	423	22	held	hold	VERB
inlawrev-2700	423	23	that	that	SCONJ
inlawrev-2700	423	24	a	a	DET
inlawrev-2700	423	25	distribution	distribution	NOUN
inlawrev-2700	423	26	of	of	ADP
inlawrev-2700	423	27	stock	stock	NOUN
inlawrev-2700	423	28	options	option	NOUN
inlawrev-2700	423	29	to	to	ADP
inlawrev-2700	423	30	employees	employee	NOUN
inlawrev-2700	423	31	could	could	AUX
inlawrev-2700	423	32	not	not	PART
inlawrev-2700	423	33	be	be	AUX
inlawrev-2700	423	34	considered	consider	VERB
inlawrev-2700	423	35	a	a	DET
inlawrev-2700	423	36	gift	gift	NOUN
inlawrev-2700	423	37	because	because	SCONJ
inlawrev-2700	423	38	the	the	DET
inlawrev-2700	423	39	lack	lack	NOUN
inlawrev-2700	423	40	of	of	ADP
inlawrev-2700	423	41	"	"	PUNCT
inlawrev-2700	423	42	detached	detached	ADJ
inlawrev-2700	423	43	and	and	CCONJ
inlawrev-2700	423	44	disinterested	disinterested	ADJ
inlawrev-2700	423	45	generosity	generosity	NOUN
inlawrev-2700	423	46	.	.	PUNCT
inlawrev-2700	424	1	"	"	PUNCT
inlawrev-2700	424	2	'	'	AUX
inlawrev-2700	424	3	^^	^^	PUNCT
inlawrev-2700	424	4	reasoning	reason	VERB
inlawrev-2700	424	5	that	that	SCONJ
inlawrev-2700	424	6	the	the	DET
inlawrev-2700	424	7	employer	employer	NOUN
inlawrev-2700	424	8	must	must	AUX
inlawrev-2700	424	9	have	have	AUX
inlawrev-2700	424	10	distributed	distribute	VERB
inlawrev-2700	424	11	the	the	DET
inlawrev-2700	424	12	stock	stock	NOUN
inlawrev-2700	424	13	options	option	NOUN
inlawrev-2700	424	14	to	to	ADP
inlawrev-2700	424	15	the	the	DET
inlawrev-2700	424	16	employees	employee	NOUN
inlawrev-2700	424	17	to	to	PART
inlawrev-2700	424	18	'	'	PUNCT
inlawrev-2700	424	19	*	*	PUNCT
inlawrev-2700	424	20	secure	secure	VERB
inlawrev-2700	424	21	better	well	ADJ
inlawrev-2700	424	22	services	service	NOUN
inlawrev-2700	424	23	,	,	PUNCT
inlawrev-2700	424	24	"	"	PUNCT
inlawrev-2700	424	25	^^^	^^^	ADP
inlawrev-2700	424	26	the	the	DET
inlawrev-2700	424	27	court	court	NOUN
inlawrev-2700	424	28	characterized	characterize	VERB
inlawrev-2700	424	29	the	the	DET
inlawrev-2700	424	30	distribution	distribution	NOUN
inlawrev-2700	424	31	as	as	ADP
inlawrev-2700	424	32	compensation	compensation	NOUN
inlawrev-2700	424	33	.	.	PUNCT
inlawrev-2700	425	1	'	'	PUNCT
inlawrev-2700	425	2	3	3	NUM
inlawrev-2700	425	3	°	°	NOUN
inlawrev-2700	425	4	in	in	ADP
inlawrev-2700	425	5	lo	lo	PROPN
inlawrev-2700	425	6	bue	bue	PROPN
inlawrev-2700	425	7	,	,	PUNCT
inlawrev-2700	425	8	the	the	DET
inlawrev-2700	425	9	court	court	NOUN
inlawrev-2700	425	10	declined	decline	VERB
inlawrev-2700	425	11	to	to	PART
inlawrev-2700	425	12	recognize	recognize	VERB
inlawrev-2700	425	13	the	the	DET
inlawrev-2700	425	14	existence	existence	NOUN
inlawrev-2700	425	15	of	of	ADP
inlawrev-2700	425	16	any	any	DET
inlawrev-2700	425	17	gratuitous	gratuitous	ADJ
inlawrev-2700	425	18	motives	motive	NOUN
inlawrev-2700	425	19	in	in	ADP
inlawrev-2700	425	20	the	the	DET
inlawrev-2700	425	21	employment	employment	NOUN
inlawrev-2700	425	22	relationship	relationship	NOUN
inlawrev-2700	425	23	.	.	PUNCT
inlawrev-2700	426	1	'^	'^	NOUN
inlawrev-2700	426	2	*	*	PUNCT
inlawrev-2700	426	3	similarly	similarly	ADV
inlawrev-2700	426	4	,	,	PUNCT
inlawrev-2700	426	5	an	an	DET
inlawrev-2700	426	6	employer	employer	NOUN
inlawrev-2700	426	7	who	who	PRON
inlawrev-2700	426	8	allows	allow	VERB
inlawrev-2700	426	9	an	an	DET
inlawrev-2700	426	10	employee	employee	NOUN
inlawrev-2700	426	11	to	to	PART
inlawrev-2700	426	12	retain	retain	VERB
inlawrev-2700	426	13	a	a	DET
inlawrev-2700	426	14	frequent	frequent	ADJ
inlawrev-2700	426	15	flyer	flyer	NOUN
inlawrev-2700	426	16	bonus	bonus	NOUN
inlawrev-2700	426	17	should	should	AUX
inlawrev-2700	426	18	not	not	PART
inlawrev-2700	426	19	be	be	AUX
inlawrev-2700	426	20	imputed	impute	VERB
inlawrev-2700	426	21	with	with	ADP
inlawrev-2700	426	22	gratuitous	gratuitous	ADJ
inlawrev-2700	426	23	motives	motive	NOUN
inlawrev-2700	426	24	.	.	PUNCT
inlawrev-2700	427	1	for	for	ADP
inlawrev-2700	427	2	instance	instance	NOUN
inlawrev-2700	427	3	,	,	PUNCT
inlawrev-2700	427	4	the	the	DET
inlawrev-2700	427	5	employer	employer	NOUN
inlawrev-2700	427	6	may	may	AUX
inlawrev-2700	427	7	believe	believe	VERB
inlawrev-2700	427	8	that	that	SCONJ
inlawrev-2700	427	9	the	the	DET
inlawrev-2700	427	10	employment	employment	NOUN
inlawrev-2700	427	11	relationship	relationship	NOUN
inlawrev-2700	427	12	might	might	AUX
inlawrev-2700	427	13	be	be	AUX
inlawrev-2700	427	14	damaged	damage	VERB
inlawrev-2700	427	15	if	if	SCONJ
inlawrev-2700	427	16	the	the	DET
inlawrev-2700	427	17	employee	employee	NOUN
inlawrev-2700	427	18	is	be	AUX
inlawrev-2700	427	19	forced	force	VERB
inlawrev-2700	427	20	to	to	PART
inlawrev-2700	427	21	release	release	VERB
inlawrev-2700	427	22	the	the	DET
inlawrev-2700	427	23	bonus	bonus	NOUN
inlawrev-2700	427	24	.	.	PUNCT
inlawrev-2700	428	1	'	'	PUNCT
inlawrev-2700	428	2	^^	^^	PUNCT
inlawrev-2700	428	3	however	however	ADV
inlawrev-2700	428	4	,	,	PUNCT
inlawrev-2700	428	5	if	if	SCONJ
inlawrev-2700	428	6	the	the	DET
inlawrev-2700	428	7	employee	employee	NOUN
inlawrev-2700	428	8	is	be	AUX
inlawrev-2700	428	9	allowed	allow	VERB
inlawrev-2700	428	10	to	to	PART
inlawrev-2700	428	11	retain	retain	VERB
inlawrev-2700	428	12	the	the	DET
inlawrev-2700	428	13	bonus	bonus	NOUN
inlawrev-2700	428	14	to	to	PART
inlawrev-2700	428	15	maintain	maintain	VERB
inlawrev-2700	428	16	a	a	DET
inlawrev-2700	428	17	satisfactory	satisfactory	ADJ
inlawrev-2700	428	18	employment	employment	NOUN
inlawrev-2700	428	19	relationship	relationship	NOUN
inlawrev-2700	428	20	,	,	PUNCT
inlawrev-2700	428	21	the	the	DET
inlawrev-2700	428	22	employer	employer	NOUN
inlawrev-2700	428	23	is	be	AUX
inlawrev-2700	428	24	attempting	attempt	VERB
inlawrev-2700	428	25	to	to	PART
inlawrev-2700	428	26	"	"	PUNCT
inlawrev-2700	428	27	secure	secure	VERB
inlawrev-2700	428	28	better	well	ADJ
inlawrev-2700	428	29	services	service	NOUN
inlawrev-2700	428	30	"	"	PUNCT
inlawrev-2700	428	31	under	under	ADP
inlawrev-2700	428	32	the	the	DET
inlawrev-2700	428	33	lo	lo	PROPN
inlawrev-2700	428	34	bue	bue	PROPN
inlawrev-2700	428	35	definition	definition	NOUN
inlawrev-2700	428	36	.	.	PUNCT
inlawrev-2700	428	37	'	'	PUNCT
inlawrev-2700	428	38	"	"	PUNCT
inlawrev-2700	428	39	thus	thus	ADV
inlawrev-2700	428	40	,	,	PUNCT
inlawrev-2700	428	41	the	the	DET
inlawrev-2700	428	42	bonus	bonus	NOUN
inlawrev-2700	428	43	is	be	AUX
inlawrev-2700	428	44	not	not	PART
inlawrev-2700	428	45	gratuitous	gratuitous	ADJ
inlawrev-2700	428	46	,	,	PUNCT
inlawrev-2700	428	47	is	be	AUX
inlawrev-2700	428	48	received	receive	VERB
inlawrev-2700	428	49	as	as	ADP
inlawrev-2700	428	50	compensation	compensation	NOUN
inlawrev-2700	428	51	and	and	CCONJ
inlawrev-2700	428	52	should	should	AUX
inlawrev-2700	428	53	be	be	AUX
inlawrev-2700	428	54	included	include	VERB
inlawrev-2700	428	55	in	in	ADP
inlawrev-2700	428	56	the	the	DET
inlawrev-2700	428	57	employee	employee	NOUN
inlawrev-2700	428	58	's	's	PART
inlawrev-2700	428	59	gross	gross	ADJ
inlawrev-2700	428	60	income	income	NOUN
inlawrev-2700	428	61	.	.	PUNCT
inlawrev-2700	429	1	furthermore	furthermore	ADV
inlawrev-2700	429	2	,	,	PUNCT
inlawrev-2700	429	3	the	the	DET
inlawrev-2700	429	4	employer	employer	NOUN
inlawrev-2700	429	5	may	may	AUX
inlawrev-2700	429	6	not	not	PART
inlawrev-2700	429	7	intend	intend	VERB
inlawrev-2700	429	8	to	to	PART
inlawrev-2700	429	9	compensate	compensate	VERB
inlawrev-2700	429	10	the	the	DET
inlawrev-2700	429	11	employee	employee	NOUN
inlawrev-2700	429	12	but	but	CCONJ
inlawrev-2700	429	13	may	may	AUX
inlawrev-2700	429	14	allow	allow	VERB
inlawrev-2700	429	15	the	the	DET
inlawrev-2700	429	16	employee	employee	NOUN
inlawrev-2700	429	17	to	to	PART
inlawrev-2700	429	18	retain	retain	VERB
inlawrev-2700	429	19	the	the	DET
inlawrev-2700	429	20	bonus	bonus	NOUN
inlawrev-2700	429	21	for	for	ADP
inlawrev-2700	429	22	other	other	ADJ
inlawrev-2700	429	23	reasons	reason	NOUN
inlawrev-2700	429	24	.	.	PUNCT
inlawrev-2700	430	1	'^	'^	AUX
inlawrev-2700	430	2	"	"	PUNCT
inlawrev-2700	430	3	*	*	NOUN
inlawrev-2700	430	4	for	for	ADP
inlawrev-2700	430	5	instance	instance	NOUN
inlawrev-2700	430	6	,	,	PUNCT
inlawrev-2700	430	7	the	the	DET
inlawrev-2700	430	8	employer	employer	NOUN
inlawrev-2700	430	9	may	may	AUX
inlawrev-2700	430	10	allow	allow	VERB
inlawrev-2700	430	11	all	all	DET
inlawrev-2700	430	12	employees	employee	NOUN
inlawrev-2700	430	13	to	to	PART
inlawrev-2700	430	14	retain	retain	VERB
inlawrev-2700	430	15	frequent	frequent	ADJ
inlawrev-2700	430	16	flyer	flyer	NOUN
inlawrev-2700	430	17	bonuses	bonus	NOUN
inlawrev-2700	430	18	earned	earn	VERB
inlawrev-2700	430	19	because	because	SCONJ
inlawrev-2700	430	20	the	the	DET
inlawrev-2700	430	21	employer	employer	NOUN
inlawrev-2700	430	22	believes	believe	VERB
inlawrev-2700	430	23	that	that	SCONJ
inlawrev-2700	430	24	the	the	DET
inlawrev-2700	430	25	cost	cost	NOUN
inlawrev-2700	430	26	of	of	ADP
inlawrev-2700	430	27	implementing	implement	VERB
inlawrev-2700	430	28	a	a	DET
inlawrev-2700	430	29	fair	fair	ADJ
inlawrev-2700	430	30	monitoring	monitoring	NOUN
inlawrev-2700	430	31	system	system	NOUN
inlawrev-2700	430	32	to	to	PART
inlawrev-2700	430	33	reclaim	reclaim	VERB
inlawrev-2700	430	34	the	the	DET
inlawrev-2700	430	35	bonuses	bonus	NOUN
inlawrev-2700	430	36	is	be	AUX
inlawrev-2700	430	37	too	too	ADV
inlawrev-2700	430	38	high	high	ADJ
inlawrev-2700	430	39	.	.	PUNCT
inlawrev-2700	431	1	'	'	PUNCT
inlawrev-2700	431	2	3^	3^	NUM
inlawrev-2700	431	3	however	however	ADV
inlawrev-2700	431	4	,	,	PUNCT
inlawrev-2700	431	5	because	because	SCONJ
inlawrev-2700	431	6	of	of	ADP
inlawrev-2700	431	7	the	the	DET
inlawrev-2700	431	8	supreme	supreme	PROPN
inlawrev-2700	431	9	court	court	PROPN
inlawrev-2700	431	10	's	's	PART
inlawrev-2700	431	11	construction	construction	NOUN
inlawrev-2700	431	12	of	of	ADP
inlawrev-2700	431	13	the	the	DET
inlawrev-2700	431	14	intent	intent	NOUN
inlawrev-2700	431	15	of	of	ADP
inlawrev-2700	431	16	congress	congress	PROPN
inlawrev-2700	431	17	to	to	PART
inlawrev-2700	431	18	use	use	VERB
inlawrev-2700	431	19	the	the	DET
inlawrev-2700	431	20	full	full	ADJ
inlawrev-2700	431	21	measure	measure	NOUN
inlawrev-2700	431	22	of	of	ADP
inlawrev-2700	431	23	its	its	PRON
inlawrev-2700	431	24	taxing	tax	VERB
inlawrev-2700	431	25	power	power	NOUN
inlawrev-2700	431	26	,	,	PUNCT
inlawrev-2700	431	27	courts	court	NOUN
inlawrev-2700	431	28	will	will	AUX
inlawrev-2700	431	29	not	not	PART
inlawrev-2700	431	30	consider	consider	VERB
inlawrev-2700	431	31	as	as	ADP
inlawrev-2700	431	32	relevant	relevant	ADJ
inlawrev-2700	431	33	the	the	DET
inlawrev-2700	431	34	fact	fact	NOUN
inlawrev-2700	431	35	that	that	SCONJ
inlawrev-2700	431	36	the	the	DET
inlawrev-2700	431	37	employee	employee	NOUN
inlawrev-2700	431	38	is	be	AUX
inlawrev-2700	431	39	only	only	ADV
inlawrev-2700	431	40	retaining	retain	VERB
inlawrev-2700	431	41	the	the	DET
inlawrev-2700	431	42	bonus	bonus	NOUN
inlawrev-2700	431	43	because	because	SCONJ
inlawrev-2700	431	44	of	of	ADP
inlawrev-2700	431	45	the	the	DET
inlawrev-2700	431	46	employer	employer	NOUN
inlawrev-2700	431	47	's	's	PART
inlawrev-2700	431	48	record	record	NOUN
inlawrev-2700	431	49	-	-	PUNCT
inlawrev-2700	431	50	keeping	keep	VERB
inlawrev-2700	431	51	problems	problem	NOUN
inlawrev-2700	431	52	'	'	PUNCT
inlawrev-2700	431	53	^^	^^	PUNCT
inlawrev-2700	431	54	and	and	CCONJ
inlawrev-2700	431	55	the	the	DET
inlawrev-2700	431	56	bonus	bonus	NOUN
inlawrev-2700	431	57	flight	flight	NOUN
inlawrev-2700	431	58	will	will	AUX
inlawrev-2700	431	59	be	be	AUX
inlawrev-2700	431	60	included	include	VERB
inlawrev-2700	431	61	in	in	ADP
inlawrev-2700	431	62	gross	gross	ADJ
inlawrev-2700	431	63	income	income	NOUN
inlawrev-2700	431	64	.	.	PUNCT
inlawrev-2700	432	1	'	'	PUNCT
inlawrev-2700	432	2	^^see	^^see	NOUN
inlawrev-2700	433	1	i	i	PROPN
inlawrev-2700	433	2	d.	d.	PROPN
inlawrev-2700	433	3	•"commissioner	•"commissioner	PROPN
inlawrev-2700	433	4	v.	v.	ADP
inlawrev-2700	433	5	lo	lo	PROPN
inlawrev-2700	433	6	bue	bue	PROPN
inlawrev-2700	433	7	,	,	PUNCT
inlawrev-2700	433	8	351	351	NUM
inlawrev-2700	433	9	u.s	u.s	PROPN
inlawrev-2700	433	10	.	.	PROPN
inlawrev-2700	433	11	243	243	NUM
inlawrev-2700	433	12	(	(	PUNCT
inlawrev-2700	433	13	1956	1956	NUM
inlawrev-2700	433	14	)	)	PUNCT
inlawrev-2700	433	15	.	.	PUNCT
inlawrev-2700	434	1	'	'	PUNCT
inlawrev-2700	434	2	^«m	^«m	NOUN
inlawrev-2700	434	3	at	at	ADP
inlawrev-2700	434	4	246	246	NUM
inlawrev-2700	434	5	.	.	PUNCT
inlawrev-2700	434	6	'	'	PUNCT
inlawrev-2700	434	7	^^id	^^id	NUM
inlawrev-2700	434	8	.	.	PUNCT
inlawrev-2700	435	1	at	at	ADP
inlawrev-2700	435	2	247	247	NUM
inlawrev-2700	435	3	.	.	PUNCT
inlawrev-2700	435	4	''	''	PUNCT
inlawrev-2700	435	5	'	'	PUNCT
inlawrev-2700	435	6	see	see	VERB
inlawrev-2700	435	7	i	i	PRON
inlawrev-2700	435	8	d.	d.	PROPN
inlawrev-2700	435	9	at	at	ADP
inlawrev-2700	435	10	245	245	NUM
inlawrev-2700	435	11	-	-	SYM
inlawrev-2700	435	12	48	48	NUM
inlawrev-2700	435	13	.	.	PUNCT
inlawrev-2700	435	14	'	'	PUNCT
inlawrev-2700	435	15	"	"	PUNCT
inlawrev-2700	435	16	sherman	sherman	PROPN
inlawrev-2700	435	17	,	,	PUNCT
inlawrev-2700	435	18	supra	supra	PROPN
inlawrev-2700	435	19	note	note	PROPN
inlawrev-2700	435	20	1	1	NUM
inlawrev-2700	435	21	,	,	PUNCT
inlawrev-2700	435	22	at	at	ADP
inlawrev-2700	435	23	106	106	NUM
inlawrev-2700	435	24	;	;	PUNCT
inlawrev-2700	435	25	who	who	PRON
inlawrev-2700	435	26	?	?	PUNCT
inlawrev-2700	435	27	,	,	PUNCT
inlawrev-2700	435	28	supra	supra	PROPN
inlawrev-2700	435	29	note	note	VERB
inlawrev-2700	435	30	38	38	NUM
inlawrev-2700	435	31	,	,	PUNCT
inlawrev-2700	435	32	at	at	ADP
inlawrev-2700	435	33	74	74	NUM
inlawrev-2700	435	34	.	.	PUNCT
inlawrev-2700	435	35	'	'	PUNCT
inlawrev-2700	436	1	"	"	PUNCT
inlawrev-2700	436	2	lo	lo	PROPN
inlawrev-2700	436	3	bue	bue	PROPN
inlawrev-2700	436	4	,	,	PUNCT
inlawrev-2700	436	5	351	351	NUM
inlawrev-2700	436	6	u.s	u.s	PROPN
inlawrev-2700	436	7	.	.	PROPN
inlawrev-2700	436	8	at	at	ADP
inlawrev-2700	436	9	247	247	NUM
inlawrev-2700	436	10	.	.	PUNCT
inlawrev-2700	436	11	'	'	PUNCT
inlawrev-2700	436	12	^•see	^•see	VERB
inlawrev-2700	436	13	who	who	PRON
inlawrev-2700	436	14	?	?	PUNCT
inlawrev-2700	436	15	,	,	PUNCT
inlawrev-2700	436	16	supra	supra	PROPN
inlawrev-2700	436	17	note	note	VERB
inlawrev-2700	436	18	38	38	NUM
inlawrev-2700	436	19	,	,	PUNCT
inlawrev-2700	436	20	at	at	ADP
inlawrev-2700	436	21	74	74	NUM
inlawrev-2700	436	22	.	.	PUNCT
inlawrev-2700	436	23	'	'	PUNCT
inlawrev-2700	436	24	^^see	^^see	PUNCT
inlawrev-2700	436	25	supra	supra	ADJ
inlawrev-2700	436	26	text	text	NOUN
inlawrev-2700	436	27	accompanying	accompanying	ADJ
inlawrev-2700	436	28	notes	note	VERB
inlawrev-2700	436	29	51	51	NUM
inlawrev-2700	436	30	-	-	SYM
inlawrev-2700	436	31	55	55	NUM
inlawrev-2700	436	32	.	.	PUNCT
inlawrev-2700	436	33	1987	1987	NUM
inlawrev-2700	436	34	]	]	PUNCT
inlawrev-2700	436	35	frequent	frequent	ADJ
inlawrev-2700	436	36	flyer	flyer	NOUN
inlawrev-2700	436	37	benefits	benefit	VERB
inlawrev-2700	436	38	839	839	NUM
inlawrev-2700	436	39	finally	finally	ADV
inlawrev-2700	436	40	,	,	PUNCT
inlawrev-2700	436	41	the	the	DET
inlawrev-2700	436	42	employer	employer	NOUN
inlawrev-2700	436	43	might	might	AUX
inlawrev-2700	436	44	choose	choose	VERB
inlawrev-2700	436	45	to	to	PART
inlawrev-2700	436	46	allow	allow	VERB
inlawrev-2700	436	47	the	the	DET
inlawrev-2700	436	48	employee	employee	NOUN
inlawrev-2700	436	49	to	to	PART
inlawrev-2700	436	50	retain	retain	VERB
inlawrev-2700	436	51	the	the	DET
inlawrev-2700	436	52	bonus	bonus	NOUN
inlawrev-2700	436	53	as	as	ADP
inlawrev-2700	436	54	additional	additional	ADJ
inlawrev-2700	436	55	compensation	compensation	NOUN
inlawrev-2700	436	56	.	.	PUNCT
inlawrev-2700	437	1	'^^	'^^	X
inlawrev-2700	437	2	frequent	frequent	ADJ
inlawrev-2700	437	3	flyer	flyer	NOUN
inlawrev-2700	437	4	bonus	bonus	NOUN
inlawrev-2700	437	5	flights	flight	NOUN
inlawrev-2700	437	6	are	be	AUX
inlawrev-2700	437	7	analogous	analogous	ADJ
inlawrev-2700	437	8	to	to	ADP
inlawrev-2700	437	9	any	any	DET
inlawrev-2700	437	10	other	other	ADJ
inlawrev-2700	437	11	taxable	taxable	ADJ
inlawrev-2700	437	12	incentive	incentive	NOUN
inlawrev-2700	437	13	bonus	bonus	NOUN
inlawrev-2700	437	14	trips	trip	NOUN
inlawrev-2700	437	15	includible	includible	VERB
inlawrev-2700	437	16	in	in	ADP
inlawrev-2700	437	17	the	the	DET
inlawrev-2700	437	18	employee	employee	NOUN
inlawrev-2700	437	19	's	's	PART
inlawrev-2700	437	20	gross	gross	ADJ
inlawrev-2700	437	21	income	income	NOUN
inlawrev-2700	437	22	as	as	ADP
inlawrev-2700	437	23	compensation	compensation	NOUN
inlawrev-2700	437	24	for	for	ADP
inlawrev-2700	437	25	services	service	NOUN
inlawrev-2700	437	26	rendered	render	VERB
inlawrev-2700	437	27	.	.	PUNCT
inlawrev-2700	438	1	'	'	PUNCT
inlawrev-2700	438	2	^^	^^	ADP
inlawrev-2700	438	3	employer	employer	NOUN
inlawrev-2700	438	4	and	and	CCONJ
inlawrev-2700	438	5	employee	employee	NOUN
inlawrev-2700	438	6	are	be	AUX
inlawrev-2700	438	7	receiving	receive	VERB
inlawrev-2700	438	8	equivalent	equivalent	ADJ
inlawrev-2700	438	9	benefits	benefit	NOUN
inlawrev-2700	438	10	regardless	regardless	ADV
inlawrev-2700	438	11	of	of	ADP
inlawrev-2700	438	12	the	the	DET
inlawrev-2700	438	13	source	source	NOUN
inlawrev-2700	438	14	of	of	ADP
inlawrev-2700	438	15	the	the	DET
inlawrev-2700	438	16	flight	flight	NOUN
inlawrev-2700	438	17	—	—	PUNCT
inlawrev-2700	438	18	improved	improved	ADJ
inlawrev-2700	438	19	performance	performance	NOUN
inlawrev-2700	438	20	for	for	ADP
inlawrev-2700	438	21	the	the	DET
inlawrev-2700	438	22	employer	employer	NOUN
inlawrev-2700	438	23	and	and	CCONJ
inlawrev-2700	438	24	a	a	DET
inlawrev-2700	438	25	free	free	ADJ
inlawrev-2700	438	26	vacation	vacation	NOUN
inlawrev-2700	438	27	for	for	ADP
inlawrev-2700	438	28	the	the	DET
inlawrev-2700	438	29	employee	employee	NOUN
inlawrev-2700	438	30	.	.	PUNCT
inlawrev-2700	439	1	'	'	PUNCT
inlawrev-2700	439	2	^^	^^	PUNCT
inlawrev-2700	439	3	therefore	therefore	ADV
inlawrev-2700	439	4	,	,	PUNCT
inlawrev-2700	439	5	it	it	PRON
inlawrev-2700	439	6	is	be	AUX
inlawrev-2700	439	7	irrelevant	irrelevant	ADJ
inlawrev-2700	439	8	whether	whether	SCONJ
inlawrev-2700	439	9	the	the	DET
inlawrev-2700	439	10	trip	trip	NOUN
inlawrev-2700	439	11	was	be	AUX
inlawrev-2700	439	12	earned	earn	VERB
inlawrev-2700	439	13	through	through	ADP
inlawrev-2700	439	14	a	a	DET
inlawrev-2700	439	15	frequent	frequent	ADJ
inlawrev-2700	439	16	flyer	flyer	NOUN
inlawrev-2700	439	17	program	program	NOUN
inlawrev-2700	439	18	or	or	CCONJ
inlawrev-2700	439	19	whether	whether	SCONJ
inlawrev-2700	439	20	the	the	DET
inlawrev-2700	439	21	employer	employer	NOUN
inlawrev-2700	439	22	paid	pay	VERB
inlawrev-2700	439	23	for	for	ADP
inlawrev-2700	439	24	the	the	DET
inlawrev-2700	439	25	vacation	vacation	NOUN
inlawrev-2700	439	26	as	as	ADP
inlawrev-2700	439	27	a	a	DET
inlawrev-2700	439	28	bonus	bonus	NOUN
inlawrev-2700	439	29	for	for	ADP
inlawrev-2700	439	30	services	service	NOUN
inlawrev-2700	439	31	rendered	render	VERB
inlawrev-2700	439	32	;	;	PUNCT
inlawrev-2700	439	33	the	the	DET
inlawrev-2700	439	34	trip	trip	NOUN
inlawrev-2700	439	35	should	should	AUX
inlawrev-2700	439	36	be	be	AUX
inlawrev-2700	439	37	included	include	VERB
inlawrev-2700	439	38	in	in	ADP
inlawrev-2700	439	39	the	the	DET
inlawrev-2700	439	40	employee	employee	NOUN
inlawrev-2700	439	41	's	's	PART
inlawrev-2700	439	42	gross	gross	ADJ
inlawrev-2700	439	43	income	income	NOUN
inlawrev-2700	439	44	.	.	PUNCT
inlawrev-2700	440	1	in	in	ADP
inlawrev-2700	440	2	conclusion	conclusion	NOUN
inlawrev-2700	440	3	,	,	PUNCT
inlawrev-2700	440	4	for	for	ADP
inlawrev-2700	440	5	income	income	NOUN
inlawrev-2700	440	6	determination	determination	NOUN
inlawrev-2700	440	7	purposes	purpose	NOUN
inlawrev-2700	440	8	,	,	PUNCT
inlawrev-2700	440	9	the	the	DET
inlawrev-2700	440	10	employee	employee	NOUN
inlawrev-2700	440	11	has	have	AUX
inlawrev-2700	440	12	received	receive	VERB
inlawrev-2700	440	13	a	a	DET
inlawrev-2700	440	14	free	free	ADJ
inlawrev-2700	440	15	flight	flight	NOUN
inlawrev-2700	440	16	from	from	ADP
inlawrev-2700	440	17	the	the	DET
inlawrev-2700	440	18	employer	employer	NOUN
inlawrev-2700	440	19	,	,	PUNCT
inlawrev-2700	440	20	not	not	PART
inlawrev-2700	440	21	the	the	DET
inlawrev-2700	440	22	airline	airline	NOUN
inlawrev-2700	440	23	.	.	PUNCT
inlawrev-2700	441	1	because	because	SCONJ
inlawrev-2700	441	2	of	of	ADP
inlawrev-2700	441	3	a	a	DET
inlawrev-2700	441	4	lack	lack	NOUN
inlawrev-2700	441	5	of	of	ADP
inlawrev-2700	441	6	gratuitous	gratuitous	ADJ
inlawrev-2700	441	7	motives	motive	NOUN
inlawrev-2700	441	8	by	by	ADP
inlawrev-2700	441	9	the	the	DET
inlawrev-2700	441	10	employer	employer	NOUN
inlawrev-2700	441	11	,	,	PUNCT
inlawrev-2700	441	12	the	the	DET
inlawrev-2700	441	13	bonus	bonus	NOUN
inlawrev-2700	441	14	must	must	AUX
inlawrev-2700	441	15	be	be	AUX
inlawrev-2700	441	16	considered	consider	VERB
inlawrev-2700	441	17	to	to	PART
inlawrev-2700	441	18	be	be	AUX
inlawrev-2700	441	19	compensation	compensation	NOUN
inlawrev-2700	441	20	to	to	ADP
inlawrev-2700	441	21	the	the	DET
inlawrev-2700	441	22	employee	employee	NOUN
inlawrev-2700	441	23	.	.	PUNCT
inlawrev-2700	442	1	thus	thus	ADV
inlawrev-2700	442	2	,	,	PUNCT
inlawrev-2700	442	3	it	it	PRON
inlawrev-2700	442	4	must	must	AUX
inlawrev-2700	442	5	be	be	AUX
inlawrev-2700	442	6	included	include	VERB
inlawrev-2700	442	7	in	in	ADP
inlawrev-2700	442	8	the	the	DET
inlawrev-2700	442	9	employee	employee	NOUN
inlawrev-2700	442	10	's	's	PART
inlawrev-2700	442	11	gross	gross	ADJ
inlawrev-2700	442	12	income	income	NOUN
inlawrev-2700	442	13	.	.	PUNCT
inlawrev-2700	443	1	iv	iv	X
inlawrev-2700	443	2	.	.	PUNCT
inlawrev-2700	443	3	exclusion	exclusion	NOUN
inlawrev-2700	443	4	of	of	ADP
inlawrev-2700	443	5	the	the	DET
inlawrev-2700	443	6	frequent	frequent	ADJ
inlawrev-2700	443	7	flyer	flyer	NOUN
inlawrev-2700	443	8	bonus	bonus	NOUN
inlawrev-2700	443	9	from	from	ADP
inlawrev-2700	443	10	gross	gross	ADJ
inlawrev-2700	443	11	income	income	NOUN
inlawrev-2700	443	12	once	once	SCONJ
inlawrev-2700	443	13	it	it	PRON
inlawrev-2700	443	14	has	have	AUX
inlawrev-2700	443	15	been	be	AUX
inlawrev-2700	443	16	determined	determine	VERB
inlawrev-2700	443	17	that	that	SCONJ
inlawrev-2700	443	18	the	the	DET
inlawrev-2700	443	19	frequent	frequent	ADJ
inlawrev-2700	443	20	flyer	flyer	NOUN
inlawrev-2700	443	21	bonus	bonus	NOUN
inlawrev-2700	443	22	constitutes	constitute	VERB
inlawrev-2700	443	23	gross	gross	ADJ
inlawrev-2700	443	24	income	income	NOUN
inlawrev-2700	443	25	to	to	ADP
inlawrev-2700	443	26	the	the	DET
inlawrev-2700	443	27	employee	employee	NOUN
inlawrev-2700	443	28	who	who	PRON
inlawrev-2700	443	29	is	be	AUX
inlawrev-2700	443	30	allowed	allow	VERB
inlawrev-2700	443	31	to	to	PART
inlawrev-2700	443	32	retain	retain	VERB
inlawrev-2700	443	33	the	the	DET
inlawrev-2700	443	34	flight	flight	NOUN
inlawrev-2700	443	35	for	for	ADP
inlawrev-2700	443	36	personal	personal	ADJ
inlawrev-2700	443	37	use	use	NOUN
inlawrev-2700	443	38	,	,	PUNCT
inlawrev-2700	443	39	it	it	PRON
inlawrev-2700	443	40	must	must	AUX
inlawrev-2700	443	41	be	be	AUX
inlawrev-2700	443	42	decided	decide	VERB
inlawrev-2700	443	43	whether	whether	SCONJ
inlawrev-2700	443	44	the	the	DET
inlawrev-2700	443	45	income	income	NOUN
inlawrev-2700	443	46	is	be	AUX
inlawrev-2700	443	47	excludible	excludible	ADJ
inlawrev-2700	443	48	under	under	ADP
inlawrev-2700	443	49	an	an	DET
inlawrev-2700	443	50	exception	exception	NOUN
inlawrev-2700	443	51	to	to	ADP
inlawrev-2700	443	52	one	one	NUM
inlawrev-2700	443	53	of	of	ADP
inlawrev-2700	443	54	the	the	DET
inlawrev-2700	443	55	income	income	NOUN
inlawrev-2700	443	56	inclusionary	inclusionary	ADJ
inlawrev-2700	443	57	sections	section	NOUN
inlawrev-2700	443	58	of	of	ADP
inlawrev-2700	443	59	the	the	DET
inlawrev-2700	443	60	code''*^	code''*^	PROPN
inlawrev-2700	443	61	or	or	CCONJ
inlawrev-2700	443	62	under	under	ADP
inlawrev-2700	443	63	one	one	NUM
inlawrev-2700	443	64	of	of	ADP
inlawrev-2700	443	65	the	the	DET
inlawrev-2700	443	66	income	income	NOUN
inlawrev-2700	443	67	exclusionary	exclusionary	ADJ
inlawrev-2700	443	68	sections	section	NOUN
inlawrev-2700	443	69	of	of	ADP
inlawrev-2700	443	70	code	code	NOUN
inlawrev-2700	443	71	.	.	PUNCT
inlawrev-2700	444	1	'"^	'"^	X
inlawrev-2700	444	2	'	'	PUNCT
inlawrev-2700	444	3	however	however	ADV
inlawrev-2700	444	4	,	,	PUNCT
inlawrev-2700	444	5	the	the	DET
inlawrev-2700	444	6	applicability	applicability	NOUN
inlawrev-2700	444	7	of	of	ADP
inlawrev-2700	444	8	these	these	DET
inlawrev-2700	444	9	sections	section	NOUN
inlawrev-2700	444	10	must	must	AUX
inlawrev-2700	444	11	be	be	AUX
inlawrev-2700	444	12	discussed	discuss	VERB
inlawrev-2700	444	13	in	in	ADP
inlawrev-2700	444	14	light	light	NOUN
inlawrev-2700	444	15	of	of	ADP
inlawrev-2700	444	16	congress	congress	PROPN
inlawrev-2700	444	17	'	'	PART
inlawrev-2700	444	18	intention	intention	NOUN
inlawrev-2700	444	19	,	,	PUNCT
inlawrev-2700	444	20	as	as	SCONJ
inlawrev-2700	444	21	interpreted	interpret	VERB
inlawrev-2700	444	22	by	by	ADP
inlawrev-2700	444	23	the	the	DET
inlawrev-2700	444	24	supreme	supreme	PROPN
inlawrev-2700	444	25	court	court	PROPN
inlawrev-2700	444	26	,	,	PUNCT
inlawrev-2700	444	27	to	to	PART
inlawrev-2700	444	28	create	create	VERB
inlawrev-2700	444	29	broad	broad	ADJ
inlawrev-2700	444	30	income	income	NOUN
inlawrev-2700	444	31	inclusionary	inclusionary	ADJ
inlawrev-2700	444	32	powers	power	NOUN
inlawrev-2700	444	33	;	;	PUNCT
inlawrev-2700	444	34	therefore	therefore	ADV
inlawrev-2700	444	35	,	,	PUNCT
inlawrev-2700	444	36	these	these	DET
inlawrev-2700	444	37	exceptions	exception	NOUN
inlawrev-2700	444	38	should	should	AUX
inlawrev-2700	444	39	be	be	AUX
inlawrev-2700	444	40	strictly	strictly	ADV
inlawrev-2700	444	41	construed	construe	VERB
inlawrev-2700	444	42	so	so	SCONJ
inlawrev-2700	444	43	that	that	SCONJ
inlawrev-2700	444	44	the	the	DET
inlawrev-2700	444	45	intent	intent	NOUN
inlawrev-2700	444	46	of	of	ADP
inlawrev-2700	444	47	congress	congress	PROPN
inlawrev-2700	444	48	to	to	PART
inlawrev-2700	444	49	include	include	VERB
inlawrev-2700	444	50	all	all	DET
inlawrev-2700	444	51	income	income	NOUN
inlawrev-2700	444	52	will	will	AUX
inlawrev-2700	444	53	be	be	AUX
inlawrev-2700	444	54	followed	follow	VERB
inlawrev-2700	444	55	.	.	PUNCT
inlawrev-2700	445	1	'	'	PUNCT
inlawrev-2700	445	2	^2	^2	PUNCT
inlawrev-2700	445	3	a.	a.	NOUN
inlawrev-2700	445	4	general	general	ADJ
inlawrev-2700	445	5	exclusionary	exclusionary	ADJ
inlawrev-2700	445	6	sections	section	NOUN
inlawrev-2700	445	7	the	the	DET
inlawrev-2700	445	8	inclusionary	inclusionary	ADJ
inlawrev-2700	445	9	code	code	NOUN
inlawrev-2700	445	10	section	section	NOUN
inlawrev-2700	445	11	concerning	concern	VERB
inlawrev-2700	445	12	certain	certain	ADJ
inlawrev-2700	445	13	nontaxable	nontaxable	ADJ
inlawrev-2700	445	14	prizes	prize	NOUN
inlawrev-2700	445	15	and	and	CCONJ
inlawrev-2700	445	16	awards	award	NOUN
inlawrev-2700	445	17	may	may	AUX
inlawrev-2700	445	18	provide	provide	VERB
inlawrev-2700	445	19	a	a	DET
inlawrev-2700	445	20	basis	basis	NOUN
inlawrev-2700	445	21	for	for	ADP
inlawrev-2700	445	22	a	a	DET
inlawrev-2700	445	23	claim	claim	NOUN
inlawrev-2700	445	24	of	of	ADP
inlawrev-2700	445	25	exclusion	exclusion	NOUN
inlawrev-2700	445	26	for	for	ADP
inlawrev-2700	445	27	frequent	frequent	ADJ
inlawrev-2700	445	28	'	'	PUNCT
inlawrev-2700	445	29	"	"	PUNCT
inlawrev-2700	445	30	fftio	fftio	NOUN
inlawrev-2700	445	31	?	?	PUNCT
inlawrev-2700	445	32	,	,	PUNCT
inlawrev-2700	445	33	supra	supra	PROPN
inlawrev-2700	445	34	note	note	VERB
inlawrev-2700	445	35	38	38	NUM
inlawrev-2700	445	36	,	,	PUNCT
inlawrev-2700	445	37	at	at	ADP
inlawrev-2700	445	38	77	77	NUM
inlawrev-2700	445	39	.	.	PUNCT
inlawrev-2700	446	1	as	as	ADV
inlawrev-2700	446	2	long	long	ADV
inlawrev-2700	446	3	as	as	SCONJ
inlawrev-2700	446	4	it	it	PRON
inlawrev-2700	446	5	does	do	AUX
inlawrev-2700	446	6	not	not	PART
inlawrev-2700	446	7	cost	cost	VERB
inlawrev-2700	446	8	the	the	DET
inlawrev-2700	446	9	company	company	NOUN
inlawrev-2700	446	10	anything	anything	PRON
inlawrev-2700	446	11	beyond	beyond	ADP
inlawrev-2700	446	12	the	the	DET
inlawrev-2700	446	13	loss	loss	NOUN
inlawrev-2700	446	14	of	of	ADP
inlawrev-2700	446	15	the	the	DET
inlawrev-2700	446	16	free	free	ADJ
inlawrev-2700	446	17	flight	flight	NOUN
inlawrev-2700	446	18	,	,	PUNCT
inlawrev-2700	446	19	most	most	ADJ
inlawrev-2700	446	20	companies	company	NOUN
inlawrev-2700	446	21	do	do	AUX
inlawrev-2700	446	22	not	not	PART
inlawrev-2700	446	23	mind	mind	VERB
inlawrev-2700	446	24	letting	let	VERB
inlawrev-2700	446	25	the	the	DET
inlawrev-2700	446	26	traveling	travel	VERB
inlawrev-2700	446	27	employee	employee	NOUN
inlawrev-2700	446	28	retain	retain	VERB
inlawrev-2700	446	29	the	the	DET
inlawrev-2700	446	30	bonus	bonus	NOUN
inlawrev-2700	446	31	for	for	ADP
inlawrev-2700	446	32	personal	personal	ADJ
inlawrev-2700	446	33	use	use	NOUN
inlawrev-2700	446	34	.	.	PUNCT
inlawrev-2700	447	1	i	i	PRON
inlawrev-2700	447	2	d.	d.	PROPN
inlawrev-2700	447	3	''	''	PUNCT
inlawrev-2700	447	4	'	'	PUNCT
inlawrev-2700	447	5	see	see	VERB
inlawrev-2700	447	6	,	,	PUNCT
inlawrev-2700	447	7	e.g.	e.g.	ADV
inlawrev-2700	447	8	,	,	PUNCT
inlawrev-2700	447	9	mccann	mccann	PROPN
inlawrev-2700	447	10	v.	v.	PROPN
inlawrev-2700	447	11	united	united	PROPN
inlawrev-2700	447	12	states	states	PROPN
inlawrev-2700	447	13	,	,	PUNCT
inlawrev-2700	447	14	696	696	NUM
inlawrev-2700	447	15	f.2d	f.2d	NOUN
inlawrev-2700	447	16	1386	1386	NUM
inlawrev-2700	447	17	(	(	PUNCT
inlawrev-2700	447	18	fed	fed	PROPN
inlawrev-2700	447	19	.	.	PUNCT
inlawrev-2700	447	20	cir	cir	PROPN
inlawrev-2700	447	21	.	.	PROPN
inlawrev-2700	447	22	1983	1983	NUM
inlawrev-2700	447	23	)	)	PUNCT
inlawrev-2700	448	1	(	(	PUNCT
inlawrev-2700	448	2	trips	trip	NOUN
inlawrev-2700	448	3	that	that	PRON
inlawrev-2700	448	4	were	be	AUX
inlawrev-2700	448	5	primarily	primarily	ADV
inlawrev-2700	448	6	vacations	vacation	NOUN
inlawrev-2700	448	7	furnished	furnish	VERB
inlawrev-2700	448	8	to	to	ADP
inlawrev-2700	448	9	employee	employee	NOUN
inlawrev-2700	448	10	were	be	AUX
inlawrev-2700	448	11	taxable	taxable	ADJ
inlawrev-2700	448	12	to	to	ADP
inlawrev-2700	448	13	the	the	DET
inlawrev-2700	448	14	employee	employee	NOUN
inlawrev-2700	448	15	despite	despite	SCONJ
inlawrev-2700	448	16	some	some	DET
inlawrev-2700	448	17	business	business	NOUN
inlawrev-2700	448	18	purpose	purpose	NOUN
inlawrev-2700	448	19	)	)	PUNCT
inlawrev-2700	448	20	;	;	PUNCT
inlawrev-2700	448	21	lynch	lynch	PROPN
inlawrev-2700	448	22	v.	v.	PROPN
inlawrev-2700	448	23	commissioner	commissioner	PROPN
inlawrev-2700	448	24	,	,	PUNCT
inlawrev-2700	448	25	45	45	NUM
inlawrev-2700	448	26	t.c.m	t.c.m	NOUN
inlawrev-2700	448	27	.	.	PUNCT
inlawrev-2700	449	1	(	(	PUNCT
inlawrev-2700	449	2	cch	cch	NOUN
inlawrev-2700	449	3	)	)	PUNCT
inlawrev-2700	449	4	1125	1125	NUM
inlawrev-2700	449	5	(	(	PUNCT
inlawrev-2700	449	6	1983	1983	NUM
inlawrev-2700	449	7	)	)	PUNCT
inlawrev-2700	449	8	(	(	PUNCT
inlawrev-2700	449	9	japan	japan	PROPN
inlawrev-2700	449	10	seminar	seminar	NOUN
inlawrev-2700	449	11	and	and	CCONJ
inlawrev-2700	449	12	vacation	vacation	NOUN
inlawrev-2700	449	13	was	be	AUX
inlawrev-2700	449	14	includible	includible	ADJ
inlawrev-2700	449	15	in	in	ADP
inlawrev-2700	449	16	gross	gross	ADJ
inlawrev-2700	449	17	income	income	NOUN
inlawrev-2700	449	18	)	)	PUNCT
inlawrev-2700	449	19	.	.	PUNCT
inlawrev-2700	450	1	''	''	PUNCT
inlawrev-2700	450	2	'	'	PUNCT
inlawrev-2700	450	3	see	see	VERB
inlawrev-2700	450	4	mccann	mccann	PROPN
inlawrev-2700	450	5	,	,	PUNCT
inlawrev-2700	450	6	696	696	NUM
inlawrev-2700	450	7	f.2d	f.2d	X
inlawrev-2700	450	8	at	at	ADP
inlawrev-2700	450	9	1389	1389	NUM
inlawrev-2700	450	10	.	.	PUNCT
inlawrev-2700	451	1	'	'	PUNCT
inlawrev-2700	451	2	^see	^see	NUM
inlawrev-2700	451	3	i.r.c	i.r.c	NOUN
inlawrev-2700	451	4	.	.	PUNCT
inlawrev-2700	452	1	§	§	PROPN
inlawrev-2700	452	2	§	§	PROPN
inlawrev-2700	452	3	71	71	NUM
inlawrev-2700	452	4	-	-	SYM
inlawrev-2700	452	5	89	89	NUM
inlawrev-2700	452	6	(	(	PUNCT
inlawrev-2700	452	7	law	law	NOUN
inlawrev-2700	452	8	.	.	PUNCT
inlawrev-2700	453	1	co	co	NOUN
inlawrev-2700	453	2	-	-	NOUN
inlawrev-2700	453	3	op	op	NOUN
inlawrev-2700	453	4	.	.	PUNCT
inlawrev-2700	454	1	1986	1986	NUM
inlawrev-2700	454	2	)	)	PUNCT
inlawrev-2700	454	3	.	.	PUNCT
inlawrev-2700	455	1	these	these	DET
inlawrev-2700	455	2	sections	section	NOUN
inlawrev-2700	455	3	comprise	comprise	VERB
inlawrev-2700	455	4	part	part	NOUN
inlawrev-2700	455	5	ii	ii	NOUN
inlawrev-2700	455	6	of	of	ADP
inlawrev-2700	455	7	the	the	DET
inlawrev-2700	455	8	code	code	NOUN
inlawrev-2700	455	9	subtitled	subtitle	VERB
inlawrev-2700	455	10	"	"	PUNCT
inlawrev-2700	455	11	items	item	NOUN
inlawrev-2700	455	12	specifically	specifically	ADV
inlawrev-2700	455	13	included	include	VERB
inlawrev-2700	455	14	in	in	ADP
inlawrev-2700	455	15	gross	gross	ADJ
inlawrev-2700	455	16	income	income	NOUN
inlawrev-2700	455	17	.	.	PUNCT
inlawrev-2700	455	18	"	"	PUNCT
inlawrev-2700	456	1	"	"	PUNCT
inlawrev-2700	456	2	"	"	PUNCT
inlawrev-2700	456	3	see	see	VERB
inlawrev-2700	456	4	i.r.c	i.r.c	NOUN
inlawrev-2700	456	5	.	.	PUNCT
inlawrev-2700	457	1	§	§	PROPN
inlawrev-2700	457	2	§	§	PROPN
inlawrev-2700	457	3	101	101	NUM
inlawrev-2700	457	4	-	-	SYM
inlawrev-2700	457	5	35	35	NUM
inlawrev-2700	457	6	(	(	PUNCT
inlawrev-2700	457	7	law	law	NOUN
inlawrev-2700	457	8	.	.	PUNCT
inlawrev-2700	458	1	co	co	NOUN
inlawrev-2700	458	2	-	-	NOUN
inlawrev-2700	458	3	op	op	NOUN
inlawrev-2700	458	4	.	.	PUNCT
inlawrev-2700	459	1	1986	1986	NUM
inlawrev-2700	459	2	)	)	PUNCT
inlawrev-2700	459	3	.	.	PUNCT
inlawrev-2700	460	1	these	these	DET
inlawrev-2700	460	2	sections	section	NOUN
inlawrev-2700	460	3	comprise	comprise	VERB
inlawrev-2700	460	4	part	part	NOUN
inlawrev-2700	460	5	iii	iii	NOUN
inlawrev-2700	460	6	of	of	ADP
inlawrev-2700	460	7	the	the	DET
inlawrev-2700	460	8	code	code	NOUN
inlawrev-2700	460	9	subtitled	subtitle	VERB
inlawrev-2700	460	10	"	"	PUNCT
inlawrev-2700	460	11	items	item	NOUN
inlawrev-2700	460	12	specifically	specifically	ADV
inlawrev-2700	460	13	excluded	exclude	VERB
inlawrev-2700	460	14	from	from	ADP
inlawrev-2700	460	15	gross	gross	ADJ
inlawrev-2700	460	16	income	income	NOUN
inlawrev-2700	460	17	.	.	PUNCT
inlawrev-2700	460	18	"	"	PUNCT
inlawrev-2700	461	1	'	'	PUNCT
inlawrev-2700	461	2	*	*	ADJ
inlawrev-2700	461	3	^see	^see	ADJ
inlawrev-2700	461	4	supra	supra	ADJ
inlawrev-2700	461	5	text	text	NOUN
inlawrev-2700	461	6	accompanying	accompanying	ADJ
inlawrev-2700	461	7	notes	note	NOUN
inlawrev-2700	461	8	49	49	NUM
inlawrev-2700	461	9	-	-	SYM
inlawrev-2700	461	10	61	61	NUM
inlawrev-2700	461	11	.	.	PUNCT
inlawrev-2700	462	1	840	840	NUM
inlawrev-2700	462	2	indiana	indiana	PROPN
inlawrev-2700	462	3	la	la	PROPN
inlawrev-2700	462	4	w	w	PROPN
inlawrev-2700	462	5	review	review	PROPN
inlawrev-2700	462	6	[	[	X
inlawrev-2700	462	7	vol	vol	NOUN
inlawrev-2700	462	8	.	.	NOUN
inlawrev-2700	462	9	20:823	20:823	NUM
inlawrev-2700	462	10	flyer	flyer	NOUN
inlawrev-2700	462	11	bonuses	bonus	NOUN
inlawrev-2700	462	12	.	.	PUNCT
inlawrev-2700	462	13	'	'	PUNCT
inlawrev-2700	462	14	"	"	PUNCT
inlawrev-2700	462	15	^^	^^	CCONJ
inlawrev-2700	462	16	code	code	NOUN
inlawrev-2700	462	17	section	section	NOUN
inlawrev-2700	462	18	74	74	NUM
inlawrev-2700	462	19	was	be	AUX
inlawrev-2700	462	20	amended	amend	VERB
inlawrev-2700	462	21	by	by	ADP
inlawrev-2700	462	22	the	the	DET
inlawrev-2700	462	23	tax	tax	NOUN
inlawrev-2700	462	24	reform	reform	NOUN
inlawrev-2700	462	25	act	act	NOUN
inlawrev-2700	462	26	of	of	ADP
inlawrev-2700	462	27	1986^'*'^	1986^'*'^	NUM
inlawrev-2700	462	28	so	so	SCONJ
inlawrev-2700	462	29	that	that	SCONJ
inlawrev-2700	462	30	an	an	DET
inlawrev-2700	462	31	award	award	NOUN
inlawrev-2700	462	32	can	can	AUX
inlawrev-2700	462	33	be	be	AUX
inlawrev-2700	462	34	excluded	exclude	VERB
inlawrev-2700	462	35	in	in	ADP
inlawrev-2700	462	36	only	only	ADV
inlawrev-2700	462	37	two	two	NUM
inlawrev-2700	462	38	situations	situation	NOUN
inlawrev-2700	462	39	.	.	PUNCT
inlawrev-2700	463	1	first	first	ADV
inlawrev-2700	463	2	,	,	PUNCT
inlawrev-2700	463	3	the	the	DET
inlawrev-2700	463	4	recipient	recipient	NOUN
inlawrev-2700	463	5	of	of	ADP
inlawrev-2700	463	6	any	any	DET
inlawrev-2700	463	7	award	award	NOUN
inlawrev-2700	463	8	,	,	PUNCT
inlawrev-2700	463	9	even	even	ADV
inlawrev-2700	463	10	previously	previously	ADV
inlawrev-2700	463	11	non	non	ADJ
inlawrev-2700	463	12	-	-	ADJ
inlawrev-2700	463	13	taxable	taxable	ADJ
inlawrev-2700	463	14	awards	award	NOUN
inlawrev-2700	463	15	such	such	ADJ
inlawrev-2700	463	16	as	as	ADP
inlawrev-2700	463	17	the	the	DET
inlawrev-2700	463	18	pulitzer	pulitzer	PROPN
inlawrev-2700	463	19	or	or	CCONJ
inlawrev-2700	463	20	nobel	nobel	PROPN
inlawrev-2700	463	21	prize	prize	PROPN
inlawrev-2700	463	22	,	,	PUNCT
inlawrev-2700	463	23	will	will	AUX
inlawrev-2700	463	24	be	be	AUX
inlawrev-2700	463	25	taxed	tax	VERB
inlawrev-2700	463	26	on	on	ADP
inlawrev-2700	463	27	the	the	DET
inlawrev-2700	463	28	amount	amount	NOUN
inlawrev-2700	463	29	received	receive	VERB
inlawrev-2700	463	30	unless	unless	SCONJ
inlawrev-2700	463	31	it	it	PRON
inlawrev-2700	463	32	is	be	AUX
inlawrev-2700	463	33	donated	donate	VERB
inlawrev-2700	463	34	to	to	ADP
inlawrev-2700	463	35	charity	charity	NOUN
inlawrev-2700	463	36	.	.	PUNCT
inlawrev-2700	464	1	'"*^	'"*^	PROPN
inlawrev-2700	465	1	second	second	ADV
inlawrev-2700	465	2	,	,	PUNCT
inlawrev-2700	465	3	the	the	DET
inlawrev-2700	465	4	award	award	NOUN
inlawrev-2700	465	5	may	may	AUX
inlawrev-2700	465	6	be	be	AUX
inlawrev-2700	465	7	excluded	exclude	VERB
inlawrev-2700	465	8	if	if	SCONJ
inlawrev-2700	465	9	it	it	PRON
inlawrev-2700	465	10	qualifies	qualify	VERB
inlawrev-2700	465	11	as	as	ADP
inlawrev-2700	465	12	an	an	DET
inlawrev-2700	465	13	employee	employee	NOUN
inlawrev-2700	465	14	achievement	achievement	NOUN
inlawrev-2700	465	15	award	award	PROPN
inlawrev-2700	465	16	.	.	PUNCT
inlawrev-2700	466	1	^"^^	^"^^	NOUN
inlawrev-2700	466	2	these	these	DET
inlawrev-2700	466	3	awards	award	NOUN
inlawrev-2700	466	4	,	,	PUNCT
inlawrev-2700	466	5	as	as	SCONJ
inlawrev-2700	466	6	defined	define	VERB
inlawrev-2700	466	7	in	in	ADP
inlawrev-2700	466	8	the	the	DET
inlawrev-2700	466	9	new	new	ADJ
inlawrev-2700	466	10	tax	tax	NOUN
inlawrev-2700	466	11	act	act	PROPN
inlawrev-2700	466	12	,	,	PUNCT
inlawrev-2700	466	13	are	be	AUX
inlawrev-2700	466	14	exempt	exempt	ADJ
inlawrev-2700	466	15	only	only	ADV
inlawrev-2700	466	16	if	if	SCONJ
inlawrev-2700	466	17	they	they	PRON
inlawrev-2700	466	18	are	be	AUX
inlawrev-2700	466	19	items	item	NOUN
inlawrev-2700	466	20	of	of	ADP
inlawrev-2700	466	21	personal	personal	ADJ
inlawrev-2700	466	22	property	property	NOUN
inlawrev-2700	466	23	given	give	VERB
inlawrev-2700	466	24	to	to	ADP
inlawrev-2700	466	25	the	the	DET
inlawrev-2700	466	26	employee	employee	NOUN
inlawrev-2700	466	27	for	for	ADP
inlawrev-2700	466	28	length	length	NOUN
inlawrev-2700	466	29	of	of	ADP
inlawrev-2700	466	30	service	service	NOUN
inlawrev-2700	466	31	or	or	CCONJ
inlawrev-2700	466	32	safety	safety	NOUN
inlawrev-2700	466	33	achievement	achievement	NOUN
inlawrev-2700	466	34	and	and	CCONJ
inlawrev-2700	466	35	which	which	PRON
inlawrev-2700	466	36	are	be	AUX
inlawrev-2700	466	37	awarded	award	VERB
inlawrev-2700	466	38	as	as	ADP
inlawrev-2700	466	39	a	a	DET
inlawrev-2700	466	40	part	part	NOUN
inlawrev-2700	466	41	of	of	ADP
inlawrev-2700	466	42	a	a	DET
inlawrev-2700	466	43	meaningful	meaningful	ADJ
inlawrev-2700	466	44	presentation	presentation	NOUN
inlawrev-2700	466	45	under	under	ADP
inlawrev-2700	466	46	circumstances	circumstance	NOUN
inlawrev-2700	466	47	that	that	PRON
inlawrev-2700	466	48	do	do	AUX
inlawrev-2700	466	49	not	not	PART
inlawrev-2700	466	50	create	create	VERB
inlawrev-2700	466	51	a	a	DET
inlawrev-2700	466	52	significant	significant	ADJ
inlawrev-2700	466	53	likelihood	likelihood	NOUN
inlawrev-2700	466	54	of	of	ADP
inlawrev-2700	466	55	the	the	DET
inlawrev-2700	466	56	payment	payment	NOUN
inlawrev-2700	466	57	of	of	ADP
inlawrev-2700	466	58	disguised	disguised	ADJ
inlawrev-2700	466	59	compensation	compensation	NOUN
inlawrev-2700	466	60	.	.	PUNCT
inlawrev-2700	467	1	'"*^	'"*^	VERB
inlawrev-2700	467	2	the	the	DET
inlawrev-2700	467	3	definition	definition	NOUN
inlawrev-2700	467	4	of	of	ADP
inlawrev-2700	467	5	employee	employee	NOUN
inlawrev-2700	467	6	achievement	achievement	NOUN
inlawrev-2700	467	7	awards	award	NOUN
inlawrev-2700	467	8	is	be	AUX
inlawrev-2700	467	9	too	too	ADV
inlawrev-2700	467	10	narrow	narrow	ADJ
inlawrev-2700	467	11	to	to	PART
inlawrev-2700	467	12	allow	allow	VERB
inlawrev-2700	467	13	frequent	frequent	ADJ
inlawrev-2700	467	14	flyer	flyer	NOUN
inlawrev-2700	467	15	benefits	benefit	NOUN
inlawrev-2700	467	16	to	to	PART
inlawrev-2700	467	17	qualify	qualify	VERB
inlawrev-2700	467	18	because	because	SCONJ
inlawrev-2700	467	19	they	they	PRON
inlawrev-2700	467	20	are	be	AUX
inlawrev-2700	467	21	unlikely	unlikely	ADJ
inlawrev-2700	467	22	to	to	PART
inlawrev-2700	467	23	be	be	AUX
inlawrev-2700	467	24	presented	present	VERB
inlawrev-2700	467	25	for	for	ADP
inlawrev-2700	467	26	length	length	NOUN
inlawrev-2700	467	27	of	of	ADP
inlawrev-2700	467	28	service	service	NOUN
inlawrev-2700	467	29	or	or	CCONJ
inlawrev-2700	467	30	safety	safety	NOUN
inlawrev-2700	467	31	achievement	achievement	NOUN
inlawrev-2700	467	32	in	in	ADP
inlawrev-2700	467	33	a	a	DET
inlawrev-2700	467	34	meaningful	meaningful	ADJ
inlawrev-2700	467	35	ceremony	ceremony	NOUN
inlawrev-2700	467	36	.	.	PUNCT
inlawrev-2700	468	1	'	'	PUNCT
inlawrev-2700	468	2	"	"	PUNCT
inlawrev-2700	468	3	^^	^^	PUNCT
inlawrev-2700	468	4	therefore	therefore	ADV
inlawrev-2700	468	5	,	,	PUNCT
inlawrev-2700	468	6	an	an	DET
inlawrev-2700	468	7	employee	employee	NOUN
inlawrev-2700	468	8	who	who	PRON
inlawrev-2700	468	9	receives	receive	VERB
inlawrev-2700	468	10	a	a	DET
inlawrev-2700	468	11	frequent	frequent	ADJ
inlawrev-2700	468	12	flyer	flyer	NOUN
inlawrev-2700	468	13	bonus	bonus	NOUN
inlawrev-2700	468	14	will	will	AUX
inlawrev-2700	468	15	not	not	PART
inlawrev-2700	468	16	be	be	AUX
inlawrev-2700	468	17	able	able	ADJ
inlawrev-2700	468	18	to	to	PART
inlawrev-2700	468	19	exclude	exclude	VERB
inlawrev-2700	468	20	it	it	PRON
inlawrev-2700	468	21	as	as	ADP
inlawrev-2700	468	22	a	a	DET
inlawrev-2700	468	23	non	non	ADJ
inlawrev-2700	468	24	-	-	ADJ
inlawrev-2700	468	25	taxable	taxable	ADJ
inlawrev-2700	468	26	prize	prize	NOUN
inlawrev-2700	468	27	or	or	CCONJ
inlawrev-2700	468	28	award	award	NOUN
inlawrev-2700	468	29	.	.	PUNCT
inlawrev-2700	469	1	code	code	NOUN
inlawrev-2700	469	2	section	section	NOUN
inlawrev-2700	469	3	102	102	NUM
inlawrev-2700	469	4	,	,	PUNCT
inlawrev-2700	469	5	an	an	DET
inlawrev-2700	469	6	exclusionary	exclusionary	ADJ
inlawrev-2700	469	7	section	section	NOUN
inlawrev-2700	469	8	concerning	concern	VERB
inlawrev-2700	469	9	gifts	gift	NOUN
inlawrev-2700	469	10	,	,	PUNCT
inlawrev-2700	469	11	states	state	VERB
inlawrev-2700	469	12	that	that	SCONJ
inlawrev-2700	469	13	gifts	gift	NOUN
inlawrev-2700	469	14	are	be	AUX
inlawrev-2700	469	15	not	not	PART
inlawrev-2700	469	16	generally	generally	ADV
inlawrev-2700	469	17	includible	includible	ADJ
inlawrev-2700	469	18	as	as	ADP
inlawrev-2700	469	19	gross	gross	ADJ
inlawrev-2700	469	20	income	income	NOUN
inlawrev-2700	469	21	.	.	PUNCT
inlawrev-2700	469	22	''	''	PUNCT
inlawrev-2700	469	23	^^	^^	PUNCT
inlawrev-2700	469	24	however	however	ADV
inlawrev-2700	469	25	,	,	PUNCT
inlawrev-2700	469	26	it	it	PRON
inlawrev-2700	469	27	must	must	AUX
inlawrev-2700	469	28	be	be	AUX
inlawrev-2700	469	29	determined	determine	VERB
inlawrev-2700	469	30	whether	whether	SCONJ
inlawrev-2700	469	31	a	a	DET
inlawrev-2700	469	32	frequent	frequent	ADJ
inlawrev-2700	469	33	flyer	flyer	NOUN
inlawrev-2700	469	34	bonus	bonus	NOUN
inlawrev-2700	469	35	given	give	VERB
inlawrev-2700	469	36	to	to	ADP
inlawrev-2700	469	37	an	an	DET
inlawrev-2700	469	38	employee	employee	NOUN
inlawrev-2700	469	39	is	be	AUX
inlawrev-2700	469	40	truly	truly	ADV
inlawrev-2700	469	41	a	a	DET
inlawrev-2700	469	42	'	'	NOUN
inlawrev-2700	469	43	*	*	NOUN
inlawrev-2700	469	44	gift	gift	NOUN
inlawrev-2700	469	45	"	"	PUNCT
inlawrev-2700	469	46	within	within	ADP
inlawrev-2700	469	47	the	the	DET
inlawrev-2700	469	48	meaning	meaning	NOUN
inlawrev-2700	469	49	of	of	ADP
inlawrev-2700	469	50	section	section	NOUN
inlawrev-2700	469	51	102	102	NUM
inlawrev-2700	469	52	.	.	PUNCT
inlawrev-2700	470	1	in	in	ADP
inlawrev-2700	470	2	helvering	helvere	VERB
inlawrev-2700	470	3	v.	v.	ADP
inlawrev-2700	470	4	american	american	PROPN
inlawrev-2700	470	5	dental	dental	PROPN
inlawrev-2700	470	6	co.	co.	PROPN
inlawrev-2700	470	7	,'^	,'^	PUNCT
inlawrev-2700	470	8	°	°	PROPN
inlawrev-2700	470	9	the	the	DET
inlawrev-2700	470	10	supreme	supreme	PROPN
inlawrev-2700	470	11	court	court	PROPN
inlawrev-2700	470	12	defined	define	VERB
inlawrev-2700	470	13	the	the	DET
inlawrev-2700	470	14	relationship	relationship	NOUN
inlawrev-2700	470	15	between	between	ADP
inlawrev-2700	470	16	income	income	NOUN
inlawrev-2700	470	17	and	and	CCONJ
inlawrev-2700	470	18	gifts	gift	NOUN
inlawrev-2700	470	19	in	in	ADP
inlawrev-2700	470	20	light	light	NOUN
inlawrev-2700	470	21	of	of	ADP
inlawrev-2700	470	22	section	section	NOUN
inlawrev-2700	470	23	102	102	NUM
inlawrev-2700	470	24	by	by	ADP
inlawrev-2700	470	25	stating	state	VERB
inlawrev-2700	470	26	:	:	PUNCT
inlawrev-2700	470	27	"	"	PUNCT
inlawrev-2700	470	28	gifts	gift	NOUN
inlawrev-2700	470	29	,	,	PUNCT
inlawrev-2700	470	30	however	however	ADV
inlawrev-2700	470	31	,	,	PUNCT
inlawrev-2700	470	32	is	be	AUX
inlawrev-2700	470	33	a	a	DET
inlawrev-2700	470	34	generic	generic	ADJ
inlawrev-2700	470	35	word	word	NOUN
inlawrev-2700	470	36	of	of	ADP
inlawrev-2700	470	37	broad	broad	ADJ
inlawrev-2700	470	38	connotation	connotation	NOUN
inlawrev-2700	470	39	,	,	PUNCT
inlawrev-2700	470	40	taking	take	VERB
inlawrev-2700	470	41	coloration	coloration	NOUN
inlawrev-2700	470	42	from	from	ADP
inlawrev-2700	470	43	the	the	DET
inlawrev-2700	470	44	context	context	NOUN
inlawrev-2700	470	45	of	of	ADP
inlawrev-2700	470	46	the	the	DET
inlawrev-2700	470	47	particular	particular	ADJ
inlawrev-2700	470	48	statute	statute	NOUN
inlawrev-2700	470	49	in	in	ADP
inlawrev-2700	470	50	which	which	PRON
inlawrev-2700	470	51	it	it	PRON
inlawrev-2700	470	52	may	may	AUX
inlawrev-2700	470	53	appear	appear	VERB
inlawrev-2700	470	54	.	.	PUNCT
inlawrev-2700	471	1	its	its	PRON
inlawrev-2700	471	2	plain	plain	ADJ
inlawrev-2700	471	3	meaning	meaning	NOUN
inlawrev-2700	471	4	in	in	ADP
inlawrev-2700	471	5	its	its	PRON
inlawrev-2700	471	6	present	present	ADJ
inlawrev-2700	471	7	setting	set	VERB
inlawrev-2700	471	8	denotes	denote	NOUN
inlawrev-2700	471	9	,	,	PUNCT
inlawrev-2700	471	10	it	it	PRON
inlawrev-2700	471	11	seems	seem	VERB
inlawrev-2700	471	12	to	to	ADP
inlawrev-2700	471	13	us	we	PRON
inlawrev-2700	471	14	,	,	PUNCT
inlawrev-2700	471	15	the	the	DET
inlawrev-2700	471	16	receipt	receipt	NOUN
inlawrev-2700	471	17	of	of	ADP
inlawrev-2700	471	18	financial	financial	ADJ
inlawrev-2700	471	19	advantages	advantage	NOUN
inlawrev-2700	471	20	gratuitously	gratuitously	ADV
inlawrev-2700	471	21	.	.	PUNCT
inlawrev-2700	472	1	"'^	"'^	PUNCT
inlawrev-2700	472	2	'	'	PUNCT
inlawrev-2700	472	3	therefore	therefore	ADV
inlawrev-2700	472	4	,	,	PUNCT
inlawrev-2700	472	5	if	if	SCONJ
inlawrev-2700	472	6	the	the	DET
inlawrev-2700	472	7	frequent	frequent	ADJ
inlawrev-2700	472	8	flyer	flyer	NOUN
inlawrev-2700	472	9	"	"	PUNCT
inlawrev-2700	472	10	*	*	SYM
inlawrev-2700	472	11	^i.r.c	^i.r.c	X
inlawrev-2700	472	12	.	.	PUNCT
inlawrev-2700	473	1	§	§	PROPN
inlawrev-2700	473	2	74(a	74(a	NUM
inlawrev-2700	473	3	)	)	PUNCT
inlawrev-2700	473	4	(	(	PUNCT
inlawrev-2700	473	5	law	law	NOUN
inlawrev-2700	473	6	.	.	PUNCT
inlawrev-2700	474	1	co	co	NOUN
inlawrev-2700	474	2	-	-	NOUN
inlawrev-2700	474	3	op	op	NOUN
inlawrev-2700	474	4	.	.	PUNCT
inlawrev-2700	474	5	1986	1986	NUM
inlawrev-2700	474	6	)	)	PUNCT
inlawrev-2700	474	7	(	(	PUNCT
inlawrev-2700	474	8	"	"	PUNCT
inlawrev-2700	474	9	except	except	SCONJ
inlawrev-2700	474	10	as	as	ADV
inlawrev-2700	474	11	otherwise	otherwise	ADV
inlawrev-2700	474	12	provided	provide	VERB
inlawrev-2700	474	13	in	in	ADP
inlawrev-2700	474	14	this	this	DET
inlawrev-2700	474	15	section	section	NOUN
inlawrev-2700	474	16	.	.	PUNCT
inlawrev-2700	474	17	.	.	PUNCT
inlawrev-2700	475	1	.	.	PUNCT
inlawrev-2700	476	1	gross	gross	ADJ
inlawrev-2700	476	2	income	income	NOUN
inlawrev-2700	476	3	includes	include	VERB
inlawrev-2700	476	4	amounts	amount	NOUN
inlawrev-2700	476	5	received	receive	VERB
inlawrev-2700	476	6	as	as	ADP
inlawrev-2700	476	7	prizes	prize	NOUN
inlawrev-2700	476	8	and	and	CCONJ
inlawrev-2700	476	9	awards	award	NOUN
inlawrev-2700	476	10	.	.	PUNCT
inlawrev-2700	476	11	"	"	PUNCT
inlawrev-2700	476	12	)	)	PUNCT
inlawrev-2700	476	13	.	.	PUNCT
inlawrev-2700	477	1	'	'	PUNCT
inlawrev-2700	477	2	^i.r.c	^i.r.c	NUM
inlawrev-2700	477	3	.	.	PUNCT
inlawrev-2700	478	1	§	§	PROPN
inlawrev-2700	478	2	74(a	74(a	NUM
inlawrev-2700	478	3	)	)	PUNCT
inlawrev-2700	478	4	(	(	PUNCT
inlawrev-2700	478	5	law	law	NOUN
inlawrev-2700	478	6	.	.	PUNCT
inlawrev-2700	479	1	co	co	NOUN
inlawrev-2700	479	2	-	-	NOUN
inlawrev-2700	479	3	op	op	NOUN
inlawrev-2700	479	4	.	.	PUNCT
inlawrev-2700	479	5	1986	1986	NUM
inlawrev-2700	479	6	)	)	PUNCT
inlawrev-2700	479	7	.	.	PUNCT
inlawrev-2700	480	1	this	this	DET
inlawrev-2700	480	2	section	section	NOUN
inlawrev-2700	480	3	prior	prior	ADV
inlawrev-2700	480	4	to	to	ADP
inlawrev-2700	480	5	amendment	amendment	NOUN
inlawrev-2700	480	6	in	in	ADP
inlawrev-2700	480	7	1986	1986	NUM
inlawrev-2700	480	8	had	have	AUX
inlawrev-2700	480	9	provided	provide	VERB
inlawrev-2700	480	10	that	that	SCONJ
inlawrev-2700	480	11	various	various	ADJ
inlawrev-2700	480	12	recognition	recognition	NOUN
inlawrev-2700	480	13	awards	award	NOUN
inlawrev-2700	480	14	were	be	AUX
inlawrev-2700	480	15	not	not	PART
inlawrev-2700	480	16	included	include	VERB
inlawrev-2700	480	17	in	in	ADP
inlawrev-2700	480	18	gross	gross	ADJ
inlawrev-2700	480	19	income	income	NOUN
inlawrev-2700	480	20	if	if	SCONJ
inlawrev-2700	480	21	the	the	DET
inlawrev-2700	480	22	recipient	recipient	NOUN
inlawrev-2700	480	23	met	meet	VERB
inlawrev-2700	480	24	certain	certain	ADJ
inlawrev-2700	480	25	tests	test	NOUN
inlawrev-2700	480	26	.	.	PUNCT
inlawrev-2700	481	1	i.r.c	i.r.c	NOUN
inlawrev-2700	481	2	.	.	PUNCT
inlawrev-2700	482	1	§	§	PROPN
inlawrev-2700	482	2	74(a	74(a	NUM
inlawrev-2700	482	3	)	)	PUNCT
inlawrev-2700	482	4	(	(	PUNCT
inlawrev-2700	482	5	1982	1982	NUM
inlawrev-2700	482	6	)	)	PUNCT
inlawrev-2700	482	7	.	.	PUNCT
inlawrev-2700	483	1	'	'	PUNCT
inlawrev-2700	483	2	"	"	PUNCT
inlawrev-2700	483	3	^lr.c	^lr.c	X
inlawrev-2700	483	4	.	.	PUNCT
inlawrev-2700	484	1	§	§	PROPN
inlawrev-2700	484	2	74(b	74(b	NUM
inlawrev-2700	484	3	)	)	PUNCT
inlawrev-2700	484	4	(	(	PUNCT
inlawrev-2700	484	5	law	law	NOUN
inlawrev-2700	484	6	.	.	PUNCT
inlawrev-2700	485	1	co	co	NOUN
inlawrev-2700	485	2	-	-	NOUN
inlawrev-2700	485	3	op	op	NOUN
inlawrev-2700	485	4	.	.	PUNCT
inlawrev-2700	485	5	1986	1986	NUM
inlawrev-2700	485	6	)	)	PUNCT
inlawrev-2700	485	7	.	.	PUNCT
inlawrev-2700	486	1	recognition	recognition	NOUN
inlawrev-2700	486	2	awards	award	NOUN
inlawrev-2700	486	3	exempt	exempt	ADJ
inlawrev-2700	486	4	under	under	ADP
inlawrev-2700	486	5	prior	prior	ADJ
inlawrev-2700	486	6	law	law	NOUN
inlawrev-2700	486	7	,	,	PUNCT
inlawrev-2700	486	8	are	be	AUX
inlawrev-2700	486	9	not	not	PART
inlawrev-2700	486	10	exempt	exempt	ADJ
inlawrev-2700	486	11	unless	unless	SCONJ
inlawrev-2700	486	12	the	the	DET
inlawrev-2700	486	13	award	award	NOUN
inlawrev-2700	486	14	-	-	PUNCT
inlawrev-2700	486	15	winner	winner	NOUN
inlawrev-2700	486	16	was	be	AUX
inlawrev-2700	486	17	selected	select	VERB
inlawrev-2700	486	18	without	without	ADP
inlawrev-2700	486	19	action	action	NOUN
inlawrev-2700	486	20	on	on	ADP
inlawrev-2700	486	21	his	his	PRON
inlawrev-2700	486	22	part	part	NOUN
inlawrev-2700	486	23	,	,	PUNCT
inlawrev-2700	486	24	he	he	PRON
inlawrev-2700	486	25	is	be	AUX
inlawrev-2700	486	26	not	not	PART
inlawrev-2700	486	27	required	require	VERB
inlawrev-2700	486	28	to	to	PART
inlawrev-2700	486	29	render	render	VERB
inlawrev-2700	486	30	"	"	PUNCT
inlawrev-2700	486	31	substantial	substantial	ADJ
inlawrev-2700	486	32	future	future	ADJ
inlawrev-2700	486	33	service	service	NOUN
inlawrev-2700	486	34	"	"	PUNCT
inlawrev-2700	486	35	as	as	ADP
inlawrev-2700	486	36	a	a	DET
inlawrev-2700	486	37	condition	condition	NOUN
inlawrev-2700	486	38	of	of	ADP
inlawrev-2700	486	39	receipt	receipt	NOUN
inlawrev-2700	486	40	,	,	PUNCT
inlawrev-2700	486	41	and	and	CCONJ
inlawrev-2700	486	42	the	the	DET
inlawrev-2700	486	43	award	award	NOUN
inlawrev-2700	486	44	is	be	AUX
inlawrev-2700	486	45	transferred	transfer	VERB
inlawrev-2700	486	46	to	to	ADP
inlawrev-2700	486	47	a	a	DET
inlawrev-2700	486	48	governmental	governmental	ADJ
inlawrev-2700	486	49	unit	unit	NOUN
inlawrev-2700	486	50	or	or	CCONJ
inlawrev-2700	486	51	a	a	DET
inlawrev-2700	486	52	qualified	qualified	ADJ
inlawrev-2700	486	53	charitable	charitable	ADJ
inlawrev-2700	486	54	organization	organization	NOUN
inlawrev-2700	486	55	.	.	PUNCT
inlawrev-2700	487	1	i	i	PRON
inlawrev-2700	487	2	d.	d.	PROPN
inlawrev-2700	487	3	'	'	PART
inlawrev-2700	487	4	m.r.c	m.r.c	NOUN
inlawrev-2700	487	5	.	.	PUNCT
inlawrev-2700	488	1	§	§	PROPN
inlawrev-2700	488	2	74(c	74(c	NUM
inlawrev-2700	488	3	)	)	PUNCT
inlawrev-2700	488	4	(	(	PUNCT
inlawrev-2700	488	5	law	law	NOUN
inlawrev-2700	488	6	.	.	PUNCT
inlawrev-2700	489	1	co	co	NOUN
inlawrev-2700	489	2	-	-	NOUN
inlawrev-2700	489	3	op	op	NOUN
inlawrev-2700	489	4	.	.	PUNCT
inlawrev-2700	489	5	1986	1986	NUM
inlawrev-2700	489	6	)	)	PUNCT
inlawrev-2700	489	7	.	.	PUNCT
inlawrev-2700	490	1	this	this	DET
inlawrev-2700	490	2	section	section	NOUN
inlawrev-2700	490	3	exempts	exempt	VERB
inlawrev-2700	490	4	from	from	ADP
inlawrev-2700	490	5	income	income	NOUN
inlawrev-2700	490	6	employee	employee	NOUN
inlawrev-2700	490	7	awards	award	NOUN
inlawrev-2700	490	8	to	to	ADP
inlawrev-2700	490	9	the	the	DET
inlawrev-2700	490	10	extent	extent	NOUN
inlawrev-2700	490	11	they	they	PRON
inlawrev-2700	490	12	are	be	AUX
inlawrev-2700	490	13	an	an	DET
inlawrev-2700	490	14	allowable	allowable	ADJ
inlawrev-2700	490	15	deduction	deduction	NOUN
inlawrev-2700	490	16	under	under	ADP
inlawrev-2700	490	17	§	§	PROPN
inlawrev-2700	490	18	274(j	274(j	PROPN
inlawrev-2700	490	19	)	)	PUNCT
inlawrev-2700	490	20	(	(	PUNCT
inlawrev-2700	490	21	law	law	NOUN
inlawrev-2700	490	22	.	.	PUNCT
inlawrev-2700	491	1	co	co	NOUN
inlawrev-2700	491	2	-	-	NOUN
inlawrev-2700	491	3	op	op	NOUN
inlawrev-2700	491	4	.	.	PUNCT
inlawrev-2700	491	5	1986	1986	NUM
inlawrev-2700	491	6	)	)	PUNCT
inlawrev-2700	491	7	.	.	PUNCT
inlawrev-2700	492	1	'	'	PUNCT
inlawrev-2700	492	2	"	"	PUNCT
inlawrev-2700	492	3	^i.r.c	^i.r.c	X
inlawrev-2700	492	4	.	.	PUNCT
inlawrev-2700	493	1	§	§	PROPN
inlawrev-2700	493	2	274(j	274(j	PROPN
inlawrev-2700	493	3	)	)	PUNCT
inlawrev-2700	493	4	(	(	PUNCT
inlawrev-2700	493	5	law	law	NOUN
inlawrev-2700	493	6	.	.	PUNCT
inlawrev-2700	494	1	co	co	NOUN
inlawrev-2700	494	2	-	-	NOUN
inlawrev-2700	494	3	op	op	NOUN
inlawrev-2700	494	4	.	.	PUNCT
inlawrev-2700	494	5	1986	1986	NUM
inlawrev-2700	494	6	)	)	PUNCT
inlawrev-2700	494	7	.	.	PUNCT
inlawrev-2700	495	1	this	this	DET
inlawrev-2700	495	2	section	section	NOUN
inlawrev-2700	495	3	sets	set	VERB
inlawrev-2700	495	4	monetary	monetary	ADJ
inlawrev-2700	495	5	hmits	hmit	NOUN
inlawrev-2700	495	6	for	for	ADP
inlawrev-2700	495	7	the	the	DET
inlawrev-2700	495	8	awards	award	NOUN
inlawrev-2700	495	9	.	.	PUNCT
inlawrev-2700	496	1	therefore	therefore	ADV
inlawrev-2700	496	2	,	,	PUNCT
inlawrev-2700	496	3	even	even	ADV
inlawrev-2700	496	4	if	if	SCONJ
inlawrev-2700	496	5	a	a	DET
inlawrev-2700	496	6	frequent	frequent	ADJ
inlawrev-2700	496	7	flyer	flyer	NOUN
inlawrev-2700	496	8	bonus	bonus	NOUN
inlawrev-2700	496	9	could	could	AUX
inlawrev-2700	496	10	qualify	qualify	VERB
inlawrev-2700	496	11	as	as	ADP
inlawrev-2700	496	12	a	a	DET
inlawrev-2700	496	13	safety	safety	NOUN
inlawrev-2700	496	14	or	or	CCONJ
inlawrev-2700	496	15	length	length	NOUN
inlawrev-2700	496	16	of	of	ADP
inlawrev-2700	496	17	service	service	NOUN
inlawrev-2700	496	18	award	award	NOUN
inlawrev-2700	496	19	,	,	PUNCT
inlawrev-2700	496	20	it	it	PRON
inlawrev-2700	496	21	would	would	AUX
inlawrev-2700	496	22	not	not	PART
inlawrev-2700	496	23	qualify	qualify	VERB
inlawrev-2700	496	24	if	if	SCONJ
inlawrev-2700	496	25	it	it	PRON
inlawrev-2700	496	26	was	be	AUX
inlawrev-2700	496	27	worth	worth	ADJ
inlawrev-2700	496	28	more	more	ADJ
inlawrev-2700	496	29	than	than	ADP
inlawrev-2700	496	30	the	the	DET
inlawrev-2700	496	31	upper	upper	ADJ
inlawrev-2700	496	32	limit	limit	NOUN
inlawrev-2700	496	33	for	for	ADP
inlawrev-2700	496	34	an	an	DET
inlawrev-2700	496	35	employee	employee	NOUN
inlawrev-2700	496	36	achievement	achievement	NOUN
inlawrev-2700	496	37	award	award	NOUN
inlawrev-2700	496	38	.	.	PUNCT
inlawrev-2700	496	39	''	''	PUNCT
inlawrev-2700	497	1	^see	^see	NUM
inlawrev-2700	497	2	lr.c	lr.c	NOUN
inlawrev-2700	497	3	.	.	PUNCT
inlawrev-2700	498	1	§	§	PROPN
inlawrev-2700	498	2	74(c	74(c	NUM
inlawrev-2700	498	3	)	)	PUNCT
inlawrev-2700	498	4	(	(	PUNCT
inlawrev-2700	498	5	law	law	NOUN
inlawrev-2700	498	6	.	.	PUNCT
inlawrev-2700	499	1	co	co	NOUN
inlawrev-2700	499	2	-	-	NOUN
inlawrev-2700	499	3	op	op	NOUN
inlawrev-2700	499	4	.	.	PUNCT
inlawrev-2700	499	5	1986	1986	NUM
inlawrev-2700	499	6	)	)	PUNCT
inlawrev-2700	499	7	.	.	PUNCT
inlawrev-2700	500	1	'	'	PUNCT
inlawrev-2700	500	2	^'i.r.c	^'i.r.c	PRON
inlawrev-2700	500	3	.	.	PUNCT
inlawrev-2700	501	1	§	§	PROPN
inlawrev-2700	501	2	102	102	NUM
inlawrev-2700	501	3	(	(	PUNCT
inlawrev-2700	501	4	law	law	NOUN
inlawrev-2700	501	5	.	.	PUNCT
inlawrev-2700	502	1	co	co	NOUN
inlawrev-2700	502	2	-	-	NOUN
inlawrev-2700	502	3	op	op	NOUN
inlawrev-2700	502	4	.	.	PUNCT
inlawrev-2700	502	5	1986	1986	NUM
inlawrev-2700	502	6	)	)	PUNCT
inlawrev-2700	502	7	.	.	PUNCT
inlawrev-2700	503	1	'	'	PUNCT
inlawrev-2700	503	2	=	=	PRON
inlawrev-2700	503	3	"	"	PUNCT
inlawrev-2700	503	4	318	318	NUM
inlawrev-2700	503	5	u.s	u.s	PROPN
inlawrev-2700	503	6	.	.	PROPN
inlawrev-2700	503	7	330	330	NUM
inlawrev-2700	503	8	(	(	PUNCT
inlawrev-2700	503	9	1943	1943	NUM
inlawrev-2700	503	10	)	)	PUNCT
inlawrev-2700	503	11	.	.	PUNCT
inlawrev-2700	503	12	''	''	PUNCT
inlawrev-2700	504	1	'	'	PUNCT
inlawrev-2700	504	2	i	i	PRON
inlawrev-2700	504	3	d.	d.	PROPN
inlawrev-2700	504	4	at	at	ADP
inlawrev-2700	504	5	330	330	NUM
inlawrev-2700	504	6	.	.	PUNCT
inlawrev-2700	504	7	1987	1987	NUM
inlawrev-2700	504	8	]	]	PUNCT
inlawrev-2700	504	9	frequent	frequent	ADJ
inlawrev-2700	504	10	flyer	flyer	NOUN
inlawrev-2700	504	11	benefits	benefit	VERB
inlawrev-2700	504	12	841	841	NUM
inlawrev-2700	504	13	bonus	bonus	NOUN
inlawrev-2700	504	14	is	be	AUX
inlawrev-2700	504	15	given	give	VERB
inlawrev-2700	504	16	gratuitously	gratuitously	ADV
inlawrev-2700	504	17	,	,	PUNCT
inlawrev-2700	504	18	it	it	PRON
inlawrev-2700	504	19	will	will	AUX
inlawrev-2700	504	20	be	be	AUX
inlawrev-2700	504	21	excluded	exclude	VERB
inlawrev-2700	504	22	from	from	ADP
inlawrev-2700	504	23	the	the	DET
inlawrev-2700	504	24	employee	employee	NOUN
inlawrev-2700	504	25	's	's	PART
inlawrev-2700	504	26	income	income	NOUN
inlawrev-2700	504	27	under	under	ADP
inlawrev-2700	504	28	code	code	NOUN
inlawrev-2700	504	29	section	section	NOUN
inlawrev-2700	504	30	102	102	NUM
inlawrev-2700	504	31	.	.	PUNCT
inlawrev-2700	505	1	•	•	NUM
inlawrev-2700	505	2	"	"	PUNCT
inlawrev-2700	505	3	in	in	ADP
inlawrev-2700	505	4	commissioner	commissioner	PROPN
inlawrev-2700	505	5	v.	v.	PROPN
inlawrev-2700	505	6	duberstein,^^^	duberstein,^^^	PROPN
inlawrev-2700	506	1	the	the	DET
inlawrev-2700	506	2	court	court	NOUN
inlawrev-2700	506	3	further	far	ADV
inlawrev-2700	506	4	defined	define	VERB
inlawrev-2700	506	5	gifts	gift	NOUN
inlawrev-2700	506	6	and	and	CCONJ
inlawrev-2700	506	7	added	add	VERB
inlawrev-2700	506	8	a	a	DET
inlawrev-2700	506	9	standard	standard	NOUN
inlawrev-2700	506	10	for	for	ADP
inlawrev-2700	506	11	determining	determine	VERB
inlawrev-2700	506	12	whether	whether	SCONJ
inlawrev-2700	506	13	a	a	DET
inlawrev-2700	506	14	transfer	transfer	NOUN
inlawrev-2700	506	15	is	be	AUX
inlawrev-2700	506	16	gratuitous	gratuitous	ADJ
inlawrev-2700	506	17	.	.	PUNCT
inlawrev-2700	507	1	first	first	ADV
inlawrev-2700	507	2	,	,	PUNCT
inlawrev-2700	507	3	the	the	DET
inlawrev-2700	507	4	term	term	NOUN
inlawrev-2700	507	5	"	"	PUNCT
inlawrev-2700	507	6	gift	gift	NOUN
inlawrev-2700	507	7	"	"	PUNCT
inlawrev-2700	507	8	does	do	AUX
inlawrev-2700	507	9	not	not	PART
inlawrev-2700	507	10	have	have	VERB
inlawrev-2700	507	11	the	the	DET
inlawrev-2700	507	12	same	same	ADJ
inlawrev-2700	507	13	meaning	meaning	NOUN
inlawrev-2700	507	14	in	in	ADP
inlawrev-2700	507	15	tax	tax	NOUN
inlawrev-2700	507	16	law	law	NOUN
inlawrev-2700	507	17	as	as	SCONJ
inlawrev-2700	507	18	it	it	PRON
inlawrev-2700	507	19	does	do	VERB
inlawrev-2700	507	20	in	in	ADP
inlawrev-2700	507	21	common	common	ADJ
inlawrev-2700	507	22	law;*^	law;*^	PROPN
inlawrev-2700	507	23	'	'	PROPN
inlawrev-2700	507	24	*	*	NOUN
inlawrev-2700	507	25	therefore	therefore	ADV
inlawrev-2700	507	26	,	,	PUNCT
inlawrev-2700	507	27	the	the	DET
inlawrev-2700	507	28	colloquial	colloquial	ADJ
inlawrev-2700	507	29	meaning	meaning	NOUN
inlawrev-2700	507	30	of	of	ADP
inlawrev-2700	507	31	the	the	DET
inlawrev-2700	507	32	term	term	NOUN
inlawrev-2700	507	33	gift	gift	NOUN
inlawrev-2700	507	34	as	as	ADP
inlawrev-2700	507	35	a	a	DET
inlawrev-2700	507	36	transfer	transfer	NOUN
inlawrev-2700	507	37	without	without	ADP
inlawrev-2700	507	38	consideration	consideration	NOUN
inlawrev-2700	507	39	is	be	AUX
inlawrev-2700	507	40	not	not	PART
inlawrev-2700	507	41	controlling	control	VERB
inlawrev-2700	507	42	if	if	SCONJ
inlawrev-2700	507	43	other	other	ADJ
inlawrev-2700	507	44	factors	factor	NOUN
inlawrev-2700	507	45	indicate	indicate	VERB
inlawrev-2700	507	46	insufficient	insufficient	ADJ
inlawrev-2700	507	47	donative	donative	ADJ
inlawrev-2700	507	48	intent	intent	NOUN
inlawrev-2700	507	49	.	.	PUNCT
inlawrev-2700	508	1	'	'	PUNCT
inlawrev-2700	508	2	^^	^^	SYM
inlawrev-2700	508	3	second	second	ADJ
inlawrev-2700	508	4	,	,	PUNCT
inlawrev-2700	508	5	a	a	DET
inlawrev-2700	508	6	gift	gift	NOUN
inlawrev-2700	508	7	must	must	AUX
inlawrev-2700	508	8	be	be	AUX
inlawrev-2700	508	9	made	make	VERB
inlawrev-2700	508	10	from	from	ADP
inlawrev-2700	508	11	detached	detach	VERB
inlawrev-2700	508	12	or	or	CCONJ
inlawrev-2700	508	13	disinterested	disinterested	ADJ
inlawrev-2700	508	14	generosity	generosity	NOUN
inlawrev-2700	508	15	.	.	PUNCT
inlawrev-2700	509	1	'	'	PUNCT
inlawrev-2700	509	2	^^	^^	SYM
inlawrev-2700	509	3	third	third	ADJ
inlawrev-2700	509	4	,	,	PUNCT
inlawrev-2700	509	5	the	the	DET
inlawrev-2700	509	6	transferor	transferor	NOUN
inlawrev-2700	509	7	's	's	PART
inlawrev-2700	509	8	intention	intention	NOUN
inlawrev-2700	509	9	is	be	AUX
inlawrev-2700	509	10	the	the	DET
inlawrev-2700	509	11	most	most	ADV
inlawrev-2700	509	12	critical	critical	ADJ
inlawrev-2700	509	13	consideration	consideration	NOUN
inlawrev-2700	509	14	in	in	ADP
inlawrev-2700	509	15	whether	whether	SCONJ
inlawrev-2700	509	16	or	or	CCONJ
inlawrev-2700	509	17	not	not	PART
inlawrev-2700	509	18	there	there	PRON
inlawrev-2700	509	19	is	be	VERB
inlawrev-2700	509	20	a	a	DET
inlawrev-2700	509	21	gift	gift	NOUN
inlawrev-2700	509	22	;	;	PUNCT
inlawrev-2700	509	23	however	however	ADV
inlawrev-2700	509	24	,	,	PUNCT
inlawrev-2700	509	25	that	that	DET
inlawrev-2700	509	26	intention	intention	NOUN
inlawrev-2700	509	27	should	should	AUX
inlawrev-2700	509	28	be	be	AUX
inlawrev-2700	509	29	judged	judge	VERB
inlawrev-2700	509	30	by	by	ADP
inlawrev-2700	509	31	objective	objective	ADJ
inlawrev-2700	509	32	,	,	PUNCT
inlawrev-2700	509	33	not	not	PART
inlawrev-2700	509	34	subjective	subjective	ADJ
inlawrev-2700	509	35	,	,	PUNCT
inlawrev-2700	509	36	criteria	criterion	NOUN
inlawrev-2700	509	37	.	.	PUNCT
inlawrev-2700	510	1	^^^	^^^	ADJ
inlawrev-2700	510	2	finally	finally	ADV
inlawrev-2700	510	3	,	,	PUNCT
inlawrev-2700	510	4	wishes	wish	NOUN
inlawrev-2700	510	5	or	or	CCONJ
inlawrev-2700	510	6	agreements	agreement	NOUN
inlawrev-2700	510	7	of	of	ADP
inlawrev-2700	510	8	taxpayers	taxpayer	NOUN
inlawrev-2700	510	9	as	as	ADP
inlawrev-2700	510	10	to	to	ADP
inlawrev-2700	510	11	tax	tax	NOUN
inlawrev-2700	510	12	treatment	treatment	NOUN
inlawrev-2700	510	13	are	be	AUX
inlawrev-2700	510	14	not	not	PART
inlawrev-2700	510	15	controuing	controuing	ADJ
inlawrev-2700	510	16	;	;	PUNCT
inlawrev-2700	510	17	instead	instead	ADV
inlawrev-2700	510	18	,	,	PUNCT
inlawrev-2700	510	19	the	the	DET
inlawrev-2700	510	20	criteria	criterion	NOUN
inlawrev-2700	510	21	should	should	AUX
inlawrev-2700	510	22	be	be	AUX
inlawrev-2700	510	23	an	an	DET
inlawrev-2700	510	24	objective	objective	ADJ
inlawrev-2700	510	25	inquiry	inquiry	NOUN
inlawrev-2700	510	26	into	into	ADP
inlawrev-2700	510	27	the	the	DET
inlawrev-2700	510	28	substantive	substantive	ADJ
inlawrev-2700	510	29	reason	reason	NOUN
inlawrev-2700	510	30	for	for	ADP
inlawrev-2700	510	31	transfer	transfer	NOUN
inlawrev-2700	510	32	.	.	PUNCT
inlawrev-2700	511	1	^^^	^^^	PUNCT
inlawrev-2700	511	2	in	in	ADP
inlawrev-2700	511	3	applying	apply	VERB
inlawrev-2700	511	4	these	these	DET
inlawrev-2700	511	5	concepts	concept	NOUN
inlawrev-2700	511	6	to	to	ADP
inlawrev-2700	511	7	frequent	frequent	ADJ
inlawrev-2700	511	8	flyer	flyer	NOUN
inlawrev-2700	511	9	bonus	bonus	NOUN
inlawrev-2700	511	10	receipts	receipt	NOUN
inlawrev-2700	511	11	,	,	PUNCT
inlawrev-2700	511	12	the	the	DET
inlawrev-2700	511	13	intent	intent	NOUN
inlawrev-2700	511	14	of	of	ADP
inlawrev-2700	511	15	the	the	DET
inlawrev-2700	511	16	airline	airline	NOUN
inlawrev-2700	511	17	is	be	AUX
inlawrev-2700	511	18	to	to	PART
inlawrev-2700	511	19	create	create	VERB
inlawrev-2700	511	20	brand	brand	NOUN
inlawrev-2700	511	21	loyalty	loyalty	NOUN
inlawrev-2700	511	22	among	among	ADP
inlawrev-2700	511	23	individual	individual	ADJ
inlawrev-2700	511	24	travelers	traveler	NOUN
inlawrev-2700	511	25	in	in	ADP
inlawrev-2700	511	26	order	order	NOUN
inlawrev-2700	511	27	to	to	PART
inlawrev-2700	511	28	generate	generate	VERB
inlawrev-2700	511	29	business'^	business'^	PROPN
inlawrev-2700	511	30	'	'	PUNCT
inlawrev-2700	511	31	and	and	CCONJ
inlawrev-2700	511	32	the	the	DET
inlawrev-2700	511	33	intent	intent	NOUN
inlawrev-2700	511	34	of	of	ADP
inlawrev-2700	511	35	the	the	DET
inlawrev-2700	511	36	employer	employer	NOUN
inlawrev-2700	511	37	is	be	AUX
inlawrev-2700	511	38	to	to	PART
inlawrev-2700	511	39	encourage	encourage	VERB
inlawrev-2700	511	40	the	the	DET
inlawrev-2700	511	41	employee	employee	NOUN
inlawrev-2700	511	42	's	's	PART
inlawrev-2700	511	43	performance.^^	performance.^^	NOUN
inlawrev-2700	511	44	viewed	view	VERB
inlawrev-2700	511	45	objectively	objectively	ADV
inlawrev-2700	511	46	,	,	PUNCT
inlawrev-2700	511	47	neither	neither	PRON
inlawrev-2700	511	48	of	of	ADP
inlawrev-2700	511	49	these	these	DET
inlawrev-2700	511	50	reasons	reason	NOUN
inlawrev-2700	511	51	for	for	ADP
inlawrev-2700	511	52	awarding	award	VERB
inlawrev-2700	511	53	the	the	DET
inlawrev-2700	511	54	bonus	bonus	NOUN
inlawrev-2700	511	55	show	show	VERB
inlawrev-2700	511	56	sufficient	sufficient	ADJ
inlawrev-2700	511	57	donative	donative	ADJ
inlawrev-2700	511	58	intent	intent	NOUN
inlawrev-2700	511	59	to	to	PART
inlawrev-2700	511	60	support	support	VERB
inlawrev-2700	511	61	the	the	DET
inlawrev-2700	511	62	finding	finding	NOUN
inlawrev-2700	511	63	that	that	SCONJ
inlawrev-2700	511	64	the	the	DET
inlawrev-2700	511	65	free	free	ADJ
inlawrev-2700	511	66	flight	flight	NOUN
inlawrev-2700	511	67	is	be	AUX
inlawrev-2700	511	68	a	a	DET
inlawrev-2700	511	69	gift	gift	NOUN
inlawrev-2700	511	70	subject	subject	NOUN
inlawrev-2700	511	71	to	to	ADP
inlawrev-2700	511	72	exclusion	exclusion	NOUN
inlawrev-2700	511	73	under	under	ADP
inlawrev-2700	511	74	code	code	NOUN
inlawrev-2700	511	75	section	section	NOUN
inlawrev-2700	511	76	102.^^	102.^^	NOUN
inlawrev-2700	511	77	'	'	PUNCT
inlawrev-2700	511	78	finally	finally	ADV
inlawrev-2700	511	79	,	,	PUNCT
inlawrev-2700	511	80	a	a	DET
inlawrev-2700	511	81	new	new	ADJ
inlawrev-2700	511	82	subsection	subsection	NOUN
inlawrev-2700	511	83	has	have	AUX
inlawrev-2700	511	84	been	be	AUX
inlawrev-2700	511	85	added	add	VERB
inlawrev-2700	511	86	to	to	ADP
inlawrev-2700	511	87	the	the	DET
inlawrev-2700	511	88	code	code	NOUN
inlawrev-2700	511	89	section	section	NOUN
inlawrev-2700	511	90	102'^^	102'^^	ADV
inlawrev-2700	511	91	that	that	SCONJ
inlawrev-2700	511	92	states	state	NOUN
inlawrev-2700	511	93	in	in	ADP
inlawrev-2700	511	94	pertinent	pertinent	ADJ
inlawrev-2700	511	95	part	part	NOUN
inlawrev-2700	511	96	:	:	PUNCT
inlawrev-2700	511	97	"	"	PUNCT
inlawrev-2700	511	98	[	[	X
inlawrev-2700	511	99	this	this	DET
inlawrev-2700	511	100	section	section	NOUN
inlawrev-2700	511	101	]	]	PUNCT
inlawrev-2700	511	102	shall	shall	AUX
inlawrev-2700	511	103	not	not	PART
inlawrev-2700	511	104	exclude	exclude	VERB
inlawrev-2700	511	105	from	from	ADP
inlawrev-2700	511	106	gross	gross	ADJ
inlawrev-2700	511	107	income	income	NOUN
inlawrev-2700	511	108	any	any	DET
inlawrev-2700	511	109	amount	amount	NOUN
inlawrev-2700	511	110	transferred	transfer	VERB
inlawrev-2700	511	111	by	by	ADP
inlawrev-2700	511	112	or	or	CCONJ
inlawrev-2700	511	113	for	for	SCONJ
inlawrev-2700	511	114	an	an	DET
inlawrev-2700	511	115	employer	employer	NOUN
inlawrev-2700	511	116	to	to	ADP
inlawrev-2700	511	117	,	,	PUNCT
inlawrev-2700	511	118	or	or	CCONJ
inlawrev-2700	511	119	for	for	ADP
inlawrev-2700	511	120	the	the	DET
inlawrev-2700	511	121	benefit	benefit	NOUN
inlawrev-2700	511	122	of	of	ADP
inlawrev-2700	511	123	,	,	PUNCT
inlawrev-2700	511	124	an	an	DET
inlawrev-2700	511	125	employee	employee	NOUN
inlawrev-2700	511	126	.	.	PUNCT
inlawrev-2700	512	1	"^	"^	PUNCT
inlawrev-2700	512	2	"	"	PUNCT
inlawrev-2700	512	3	thus	thus	ADV
inlawrev-2700	512	4	,	,	PUNCT
inlawrev-2700	512	5	the	the	DET
inlawrev-2700	512	6	new	new	ADJ
inlawrev-2700	512	7	law	law	NOUN
inlawrev-2700	512	8	,	,	PUNCT
inlawrev-2700	512	9	supported	support	VERB
inlawrev-2700	512	10	by	by	ADP
inlawrev-2700	512	11	the	the	DET
inlawrev-2700	512	12	american	american	ADJ
inlawrev-2700	512	13	dental	dental	ADJ
inlawrev-2700	512	14	and	and	CCONJ
inlawrev-2700	512	15	duberstein	duberstein	ADJ
inlawrev-2700	512	16	cases	case	NOUN
inlawrev-2700	512	17	,	,	PUNCT
inlawrev-2700	512	18	provides	provide	VERB
inlawrev-2700	512	19	that	that	DET
inlawrev-2700	512	20	frequent	frequent	ADJ
inlawrev-2700	512	21	flyer	flyer	NOUN
inlawrev-2700	512	22	benefits	benefit	NOUN
inlawrev-2700	512	23	'	'	PUNCT
inlawrev-2700	512	24	"	"	PUNCT
inlawrev-2700	512	25	however	however	ADV
inlawrev-2700	512	26	,	,	PUNCT
inlawrev-2700	512	27	in	in	ADP
inlawrev-2700	512	28	commissioner	commissioner	NOUN
inlawrev-2700	512	29	of	of	ADP
inlawrev-2700	512	30	internal	internal	ADJ
inlawrev-2700	512	31	revenue	revenue	NOUN
inlawrev-2700	512	32	v.	v.	ADP
inlawrev-2700	512	33	lo	lo	PROPN
inlawrev-2700	512	34	bue	bue	PROPN
inlawrev-2700	512	35	,	,	PUNCT
inlawrev-2700	512	36	351	351	NUM
inlawrev-2700	512	37	u.s	u.s	PROPN
inlawrev-2700	512	38	.	.	PROPN
inlawrev-2700	512	39	243	243	NUM
inlawrev-2700	512	40	(	(	PUNCT
inlawrev-2700	512	41	1956	1956	NUM
inlawrev-2700	512	42	)	)	PUNCT
inlawrev-2700	512	43	,	,	PUNCT
inlawrev-2700	512	44	the	the	DET
inlawrev-2700	512	45	supreme	supreme	PROPN
inlawrev-2700	512	46	court	court	PROPN
inlawrev-2700	512	47	reasoned	reason	VERB
inlawrev-2700	512	48	that	that	SCONJ
inlawrev-2700	512	49	there	there	PRON
inlawrev-2700	512	50	are	be	VERB
inlawrev-2700	512	51	few	few	ADJ
inlawrev-2700	512	52	gratuitous	gratuitous	ADJ
inlawrev-2700	512	53	transfers	transfer	NOUN
inlawrev-2700	512	54	in	in	ADP
inlawrev-2700	512	55	the	the	DET
inlawrev-2700	512	56	context	context	NOUN
inlawrev-2700	512	57	of	of	ADP
inlawrev-2700	512	58	the	the	DET
inlawrev-2700	512	59	employment	employment	NOUN
inlawrev-2700	512	60	relationship	relationship	NOUN
inlawrev-2700	512	61	.	.	PUNCT
inlawrev-2700	513	1	i	i	PRON
inlawrev-2700	513	2	d.	d.	PROPN
inlawrev-2700	513	3	at	at	ADP
inlawrev-2700	513	4	245	245	NUM
inlawrev-2700	513	5	-	-	SYM
inlawrev-2700	513	6	48	48	NUM
inlawrev-2700	513	7	;	;	PUNCT
inlawrev-2700	513	8	see	see	VERB
inlawrev-2700	513	9	also	also	ADV
inlawrev-2700	513	10	supra	supra	ADJ
inlawrev-2700	513	11	text	text	NOUN
inlawrev-2700	513	12	accompanying	accompanying	ADJ
inlawrev-2700	513	13	notes	note	VERB
inlawrev-2700	513	14	127	127	NUM
inlawrev-2700	513	15	-	-	SYM
inlawrev-2700	513	16	39	39	NUM
inlawrev-2700	513	17	,	,	PUNCT
inlawrev-2700	513	18	"	"	PUNCT
inlawrev-2700	513	19	363	363	NUM
inlawrev-2700	513	20	u.s	u.s	PROPN
inlawrev-2700	513	21	.	.	PROPN
inlawrev-2700	513	22	278	278	NUM
inlawrev-2700	513	23	(	(	PUNCT
inlawrev-2700	513	24	1960	1960	NUM
inlawrev-2700	513	25	)	)	PUNCT
inlawrev-2700	513	26	.	.	PUNCT
inlawrev-2700	513	27	''	''	PUNCT
inlawrev-2700	514	1	'	'	PUNCT
inlawrev-2700	514	2	i	i	PRON
inlawrev-2700	514	3	d.	d.	PROPN
inlawrev-2700	514	4	at	at	ADP
inlawrev-2700	514	5	285	285	NUM
inlawrev-2700	514	6	.	.	PUNCT
inlawrev-2700	514	7	'	'	PUNCT
inlawrev-2700	515	1	"	"	PUNCT
inlawrev-2700	515	2	/c	/c	PUNCT
inlawrev-2700	515	3	?	?	PUNCT
inlawrev-2700	515	4	.	.	PUNCT
inlawrev-2700	516	1	at	at	ADP
inlawrev-2700	516	2	286	286	NUM
inlawrev-2700	516	3	.	.	PUNCT
inlawrev-2700	516	4	''	''	PUNCT
inlawrev-2700	516	5	'	'	PUNCT
inlawrev-2700	516	6	'	'	PUNCT
inlawrev-2700	516	7	i	i	PRON
inlawrev-2700	516	8	d.	d.	PROPN
inlawrev-2700	516	9	at	at	ADP
inlawrev-2700	516	10	285	285	NUM
inlawrev-2700	516	11	.	.	PUNCT
inlawrev-2700	516	12	''	''	PUNCT
inlawrev-2700	516	13	'	'	PUNCT
inlawrev-2700	516	14	i	i	PRON
inlawrev-2700	516	15	d.	d.	PROPN
inlawrev-2700	516	16	at	at	ADP
inlawrev-2700	516	17	286	286	NUM
inlawrev-2700	516	18	.	.	PUNCT
inlawrev-2700	517	1	"	"	PUNCT
inlawrev-2700	517	2	^id	^id	PROPN
inlawrev-2700	517	3	.	.	PUNCT
inlawrev-2700	518	1	"	"	PUNCT
inlawrev-2700	518	2	'	'	PUNCT
inlawrev-2700	518	3	^see	^see	ADJ
inlawrev-2700	518	4	supra	supra	ADJ
inlawrev-2700	518	5	text	text	NOUN
inlawrev-2700	518	6	accompanying	accompanying	ADJ
inlawrev-2700	518	7	notes	note	NOUN
inlawrev-2700	518	8	16	16	NUM
inlawrev-2700	518	9	-	-	SYM
inlawrev-2700	518	10	21	21	NUM
inlawrev-2700	518	11	.	.	PUNCT
inlawrev-2700	518	12	'	'	PUNCT
inlawrev-2700	518	13	^see	^see	CCONJ
inlawrev-2700	518	14	supra	supra	ADJ
inlawrev-2700	518	15	text	text	NOUN
inlawrev-2700	518	16	accompanying	accompanying	ADJ
inlawrev-2700	518	17	notes	note	NOUN
inlawrev-2700	518	18	132	132	NUM
inlawrev-2700	518	19	-	-	SYM
inlawrev-2700	518	20	39	39	NUM
inlawrev-2700	518	21	.	.	PUNCT
inlawrev-2700	519	1	'	'	PUNCT
inlawrev-2700	519	2	^'363	^'363	PUNCT
inlawrev-2700	520	1	u.s	u.s	PROPN
inlawrev-2700	520	2	.	.	PROPN
inlawrev-2700	520	3	at	at	ADP
inlawrev-2700	520	4	286	286	NUM
inlawrev-2700	520	5	.	.	PUNCT
inlawrev-2700	521	1	another	another	DET
inlawrev-2700	521	2	case	case	NOUN
inlawrev-2700	521	3	,	,	PUNCT
inlawrev-2700	521	4	robertson	robertson	PROPN
inlawrev-2700	521	5	v.	v.	PROPN
inlawrev-2700	521	6	united	united	PROPN
inlawrev-2700	521	7	states	states	PROPN
inlawrev-2700	521	8	,	,	PUNCT
inlawrev-2700	521	9	343	343	NUM
inlawrev-2700	521	10	u.s	u.s	PROPN
inlawrev-2700	521	11	.	.	PROPN
inlawrev-2700	521	12	771	771	NUM
inlawrev-2700	521	13	(	(	PUNCT
inlawrev-2700	521	14	1952	1952	NUM
inlawrev-2700	521	15	)	)	PUNCT
inlawrev-2700	521	16	,	,	PUNCT
inlawrev-2700	521	17	further	far	ADV
inlawrev-2700	521	18	defined	define	VERB
inlawrev-2700	521	19	excludible	excludible	ADJ
inlawrev-2700	521	20	gifts	gift	NOUN
inlawrev-2700	521	21	.	.	PUNCT
inlawrev-2700	522	1	in	in	ADP
inlawrev-2700	522	2	that	that	DET
inlawrev-2700	522	3	case	case	NOUN
inlawrev-2700	522	4	,	,	PUNCT
inlawrev-2700	522	5	the	the	DET
inlawrev-2700	522	6	court	court	NOUN
inlawrev-2700	522	7	held	hold	VERB
inlawrev-2700	522	8	that	that	SCONJ
inlawrev-2700	522	9	the	the	DET
inlawrev-2700	522	10	winner	winner	NOUN
inlawrev-2700	522	11	of	of	ADP
inlawrev-2700	522	12	a	a	DET
inlawrev-2700	522	13	prize	prize	NOUN
inlawrev-2700	522	14	for	for	ADP
inlawrev-2700	522	15	composing	compose	VERB
inlawrev-2700	522	16	a	a	DET
inlawrev-2700	522	17	symphony	symphony	NOUN
inlawrev-2700	522	18	did	do	AUX
inlawrev-2700	522	19	not	not	PART
inlawrev-2700	522	20	receive	receive	VERB
inlawrev-2700	522	21	a	a	DET
inlawrev-2700	522	22	gift	gift	NOUN
inlawrev-2700	522	23	because	because	SCONJ
inlawrev-2700	522	24	the	the	DET
inlawrev-2700	522	25	transfer	transfer	NOUN
inlawrev-2700	522	26	was	be	AUX
inlawrev-2700	522	27	considered	consider	VERB
inlawrev-2700	522	28	to	to	PART
inlawrev-2700	522	29	be	be	AUX
inlawrev-2700	522	30	payment	payment	NOUN
inlawrev-2700	522	31	for	for	ADP
inlawrev-2700	522	32	services	service	NOUN
inlawrev-2700	522	33	rendered	render	VERB
inlawrev-2700	522	34	in	in	ADP
inlawrev-2700	522	35	writing	write	VERB
inlawrev-2700	522	36	the	the	DET
inlawrev-2700	522	37	symphony	symphony	NOUN
inlawrev-2700	522	38	;	;	PUNCT
inlawrev-2700	522	39	payment	payment	NOUN
inlawrev-2700	522	40	was	be	AUX
inlawrev-2700	522	41	simply	simply	ADV
inlawrev-2700	522	42	a	a	DET
inlawrev-2700	522	43	release	release	NOUN
inlawrev-2700	522	44	of	of	ADP
inlawrev-2700	522	45	the	the	DET
inlawrev-2700	522	46	contract	contract	NOUN
inlawrev-2700	522	47	created	create	VERB
inlawrev-2700	522	48	by	by	ADP
inlawrev-2700	522	49	the	the	DET
inlawrev-2700	522	50	contest	contest	NOUN
inlawrev-2700	522	51	entry	entry	NOUN
inlawrev-2700	522	52	.	.	PUNCT
inlawrev-2700	523	1	i	i	PRON
inlawrev-2700	523	2	d.	d.	PROPN
inlawrev-2700	523	3	at	at	ADP
inlawrev-2700	523	4	713	713	NUM
inlawrev-2700	523	5	.	.	PUNCT
inlawrev-2700	524	1	similarly	similarly	ADV
inlawrev-2700	524	2	,	,	PUNCT
inlawrev-2700	524	3	free	free	ADJ
inlawrev-2700	524	4	flights	flight	NOUN
inlawrev-2700	524	5	are	be	AUX
inlawrev-2700	524	6	a	a	DET
inlawrev-2700	524	7	contract	contract	NOUN
inlawrev-2700	524	8	between	between	ADP
inlawrev-2700	524	9	airline	airline	NOUN
inlawrev-2700	524	10	and	and	CCONJ
inlawrev-2700	524	11	passenger	passenger	NOUN
inlawrev-2700	524	12	to	to	PART
inlawrev-2700	524	13	award	award	VERB
inlawrev-2700	524	14	a	a	DET
inlawrev-2700	524	15	free	free	ADJ
inlawrev-2700	524	16	flight	flight	NOUN
inlawrev-2700	524	17	if	if	SCONJ
inlawrev-2700	524	18	a	a	DET
inlawrev-2700	524	19	certain	certain	ADJ
inlawrev-2700	524	20	number	number	NOUN
inlawrev-2700	524	21	of	of	ADP
inlawrev-2700	524	22	miles	mile	NOUN
inlawrev-2700	524	23	are	be	AUX
inlawrev-2700	524	24	flown	fly	VERB
inlawrev-2700	524	25	;	;	PUNCT
inlawrev-2700	524	26	therefore	therefore	ADV
inlawrev-2700	524	27	,	,	PUNCT
inlawrev-2700	524	28	the	the	DET
inlawrev-2700	524	29	receipt	receipt	NOUN
inlawrev-2700	524	30	of	of	ADP
inlawrev-2700	524	31	the	the	DET
inlawrev-2700	524	32	flight	flight	NOUN
inlawrev-2700	524	33	should	should	AUX
inlawrev-2700	524	34	not	not	PART
inlawrev-2700	524	35	be	be	AUX
inlawrev-2700	524	36	exempted	exempt	VERB
inlawrev-2700	524	37	from	from	ADP
inlawrev-2700	524	38	income	income	NOUN
inlawrev-2700	524	39	as	as	ADP
inlawrev-2700	524	40	a	a	DET
inlawrev-2700	524	41	gift	gift	NOUN
inlawrev-2700	524	42	.	.	PUNCT
inlawrev-2700	525	1	'	'	PUNCT
inlawrev-2700	525	2	"	"	PUNCT
inlawrev-2700	525	3	i.r.c	i.r.c	NOUN
inlawrev-2700	525	4	.	.	PUNCT
inlawrev-2700	526	1	§	§	PROPN
inlawrev-2700	526	2	102(c	102(c	PROPN
inlawrev-2700	526	3	)	)	PUNCT
inlawrev-2700	526	4	(	(	PUNCT
inlawrev-2700	526	5	law	law	NOUN
inlawrev-2700	526	6	.	.	PUNCT
inlawrev-2700	527	1	co	co	NOUN
inlawrev-2700	527	2	-	-	NOUN
inlawrev-2700	527	3	op	op	NOUN
inlawrev-2700	527	4	.	.	PUNCT
inlawrev-2700	527	5	1986	1986	NUM
inlawrev-2700	527	6	)	)	PUNCT
inlawrev-2700	527	7	.	.	PUNCT
inlawrev-2700	528	1	842	842	NUM
inlawrev-2700	528	2	indiana	indiana	PROPN
inlawrev-2700	528	3	la	la	PROPN
inlawrev-2700	528	4	w	w	PROPN
inlawrev-2700	528	5	review	review	PROPN
inlawrev-2700	528	6	[	[	X
inlawrev-2700	528	7	vol	vol	NOUN
inlawrev-2700	528	8	.	.	PUNCT
inlawrev-2700	528	9	20:823	20:823	NUM
inlawrev-2700	528	10	will	will	AUX
inlawrev-2700	528	11	constitute	constitute	VERB
inlawrev-2700	528	12	"	"	PUNCT
inlawrev-2700	528	13	any	any	DET
inlawrev-2700	528	14	amount	amount	NOUN
inlawrev-2700	528	15	transferred	transfer	VERB
inlawrev-2700	528	16	by	by	ADP
inlawrev-2700	528	17	or	or	CCONJ
inlawrev-2700	528	18	for	for	SCONJ
inlawrev-2700	528	19	an	an	DET
inlawrev-2700	528	20	employer	employer	NOUN
inlawrev-2700	528	21	to	to	ADP
inlawrev-2700	528	22	,	,	PUNCT
inlawrev-2700	528	23	or	or	CCONJ
inlawrev-2700	528	24	for	for	ADP
inlawrev-2700	528	25	the	the	DET
inlawrev-2700	528	26	benefit	benefit	NOUN
inlawrev-2700	528	27	of	of	ADP
inlawrev-2700	528	28	,	,	PUNCT
inlawrev-2700	528	29	an	an	DET
inlawrev-2700	528	30	employee	employee	NOUN
inlawrev-2700	528	31	,	,	PUNCT
inlawrev-2700	528	32	"	"	PUNCT
inlawrev-2700	528	33	'	'	PUNCT
inlawrev-2700	528	34	^	^	SYM
inlawrev-2700	528	35	'	'	PART
inlawrev-2700	528	36	*	*	PUNCT
inlawrev-2700	528	37	and	and	CCONJ
inlawrev-2700	528	38	therefore	therefore	ADV
inlawrev-2700	528	39	will	will	AUX
inlawrev-2700	528	40	not	not	PART
inlawrev-2700	528	41	be	be	AUX
inlawrev-2700	528	42	excluded	exclude	VERB
inlawrev-2700	528	43	from	from	ADP
inlawrev-2700	528	44	gross	gross	ADJ
inlawrev-2700	528	45	income	income	NOUN
inlawrev-2700	528	46	as	as	ADP
inlawrev-2700	528	47	a	a	DET
inlawrev-2700	528	48	gift	gift	NOUN
inlawrev-2700	528	49	.	.	PUNCT
inlawrev-2700	529	1	b.	b.	PROPN
inlawrev-2700	529	2	fringe	fringe	PROPN
inlawrev-2700	529	3	benefits	benefit	VERB
inlawrev-2700	529	4	a	a	DET
inlawrev-2700	529	5	final	final	ADJ
inlawrev-2700	529	6	exclusionary	exclusionary	ADJ
inlawrev-2700	529	7	code	code	NOUN
inlawrev-2700	529	8	section	section	NOUN
inlawrev-2700	529	9	under	under	ADP
inlawrev-2700	529	10	which	which	PRON
inlawrev-2700	529	11	an	an	DET
inlawrev-2700	529	12	employee	employee	NOUN
inlawrev-2700	529	13	could	could	AUX
inlawrev-2700	529	14	attempt	attempt	VERB
inlawrev-2700	529	15	to	to	PART
inlawrev-2700	529	16	exempt	exempt	VERB
inlawrev-2700	529	17	the	the	DET
inlawrev-2700	529	18	income	income	NOUN
inlawrev-2700	529	19	from	from	ADP
inlawrev-2700	529	20	frequent	frequent	ADJ
inlawrev-2700	529	21	flyer	flyer	NOUN
inlawrev-2700	529	22	bonus	bonus	NOUN
inlawrev-2700	529	23	awards	award	NOUN
inlawrev-2700	529	24	was	be	AUX
inlawrev-2700	529	25	created	create	VERB
inlawrev-2700	529	26	by	by	ADP
inlawrev-2700	529	27	the	the	DET
inlawrev-2700	529	28	tax	tax	NOUN
inlawrev-2700	529	29	reform	reform	NOUN
inlawrev-2700	529	30	act	act	NOUN
inlawrev-2700	529	31	of	of	ADP
inlawrev-2700	529	32	1984.^^^	1984.^^^	NUM
inlawrev-2700	529	33	section	section	NOUN
inlawrev-2700	529	34	132^^^	132^^^	NUM
inlawrev-2700	529	35	hsts	hst	NOUN
inlawrev-2700	529	36	specific	specific	ADJ
inlawrev-2700	529	37	fringe	fringe	NOUN
inlawrev-2700	529	38	benefits	benefit	NOUN
inlawrev-2700	529	39	that	that	PRON
inlawrev-2700	529	40	may	may	AUX
inlawrev-2700	529	41	be	be	AUX
inlawrev-2700	529	42	excluded	exclude	VERB
inlawrev-2700	529	43	from	from	ADP
inlawrev-2700	529	44	an	an	DET
inlawrev-2700	529	45	employee	employee	NOUN
inlawrev-2700	529	46	's	's	PART
inlawrev-2700	529	47	income	income	NOUN
inlawrev-2700	529	48	.	.	PUNCT
inlawrev-2700	530	1	the	the	DET
inlawrev-2700	530	2	general	general	ADJ
inlawrev-2700	530	3	rule	rule	NOUN
inlawrev-2700	530	4	is	be	AUX
inlawrev-2700	530	5	that	that	SCONJ
inlawrev-2700	530	6	fringe	fringe	NOUN
inlawrev-2700	530	7	benefits	benefit	NOUN
inlawrev-2700	530	8	are	be	AUX
inlawrev-2700	530	9	taxable	taxable	ADJ
inlawrev-2700	530	10	.	.	PUNCT
inlawrev-2700	531	1	'	'	PUNCT
inlawrev-2700	531	2	^"^	^"^	ADV
inlawrev-2700	531	3	before	before	ADP
inlawrev-2700	531	4	determining	determine	VERB
inlawrev-2700	531	5	if	if	SCONJ
inlawrev-2700	531	6	frequent	frequent	ADJ
inlawrev-2700	531	7	flyer	flyer	NOUN
inlawrev-2700	531	8	benefits	benefit	NOUN
inlawrev-2700	531	9	qualify	qualify	VERB
inlawrev-2700	531	10	under	under	ADP
inlawrev-2700	531	11	the	the	DET
inlawrev-2700	531	12	exclusionary	exclusionary	ADJ
inlawrev-2700	531	13	exception	exception	NOUN
inlawrev-2700	531	14	to	to	ADP
inlawrev-2700	531	15	this	this	DET
inlawrev-2700	531	16	general	general	ADJ
inlawrev-2700	531	17	rule	rule	NOUN
inlawrev-2700	531	18	,	,	PUNCT
inlawrev-2700	531	19	it	it	PRON
inlawrev-2700	531	20	must	must	AUX
inlawrev-2700	531	21	be	be	AUX
inlawrev-2700	531	22	determined	determine	VERB
inlawrev-2700	531	23	whether	whether	SCONJ
inlawrev-2700	531	24	frequent	frequent	ADJ
inlawrev-2700	531	25	flyer	flyer	NOUN
inlawrev-2700	531	26	bonuses	bonus	NOUN
inlawrev-2700	531	27	are	be	AUX
inlawrev-2700	531	28	fringe	fringe	NOUN
inlawrev-2700	531	29	benefits	benefit	NOUN
inlawrev-2700	531	30	to	to	ADP
inlawrev-2700	531	31	the	the	DET
inlawrev-2700	531	32	employee	employee	NOUN
inlawrev-2700	531	33	.	.	PUNCT
inlawrev-2700	532	1	fringe	fringe	NOUN
inlawrev-2700	532	2	benefits	benefit	NOUN
inlawrev-2700	532	3	must	must	AUX
inlawrev-2700	532	4	be	be	AUX
inlawrev-2700	532	5	defined	define	VERB
inlawrev-2700	532	6	by	by	ADP
inlawrev-2700	532	7	examples	example	NOUN
inlawrev-2700	532	8	because	because	SCONJ
inlawrev-2700	532	9	they	they	PRON
inlawrev-2700	532	10	are	be	AUX
inlawrev-2700	532	11	not	not	PART
inlawrev-2700	532	12	generically	generically	ADV
inlawrev-2700	532	13	defined	define	VERB
inlawrev-2700	532	14	in	in	ADP
inlawrev-2700	532	15	the	the	DET
inlawrev-2700	532	16	code	code	NOUN
inlawrev-2700	532	17	or	or	CCONJ
inlawrev-2700	532	18	accompanying	accompany	VERB
inlawrev-2700	532	19	regulations	regulation	NOUN
inlawrev-2700	532	20	.	.	PUNCT
inlawrev-2700	533	1	in	in	ADP
inlawrev-2700	533	2	1984	1984	NUM
inlawrev-2700	533	3	,	,	PUNCT
inlawrev-2700	533	4	the	the	DET
inlawrev-2700	533	5	joint	joint	ADJ
inlawrev-2700	533	6	committee	committee	NOUN
inlawrev-2700	533	7	on	on	ADP
inlawrev-2700	533	8	taxation	taxation	NOUN
inlawrev-2700	533	9	named	name	VERB
inlawrev-2700	533	10	various	various	ADJ
inlawrev-2700	533	11	items	item	NOUN
inlawrev-2700	533	12	as	as	ADP
inlawrev-2700	533	13	examples	example	NOUN
inlawrev-2700	533	14	of	of	ADP
inlawrev-2700	533	15	employee	employee	NOUN
inlawrev-2700	533	16	benefits	benefit	NOUN
inlawrev-2700	533	17	.	.	PUNCT
inlawrev-2700	534	1	'	'	PUNCT
inlawrev-2700	534	2	^^	^^	NUM
inlawrev-2700	534	3	this	this	DET
inlawrev-2700	534	4	hst	hst	PROPN
inlawrev-2700	534	5	included	include	VERB
inlawrev-2700	534	6	employee	employee	NOUN
inlawrev-2700	534	7	benefits	benefit	NOUN
inlawrev-2700	534	8	specifically	specifically	ADV
inlawrev-2700	534	9	exempted	exempt	VERB
inlawrev-2700	534	10	by	by	ADP
inlawrev-2700	534	11	the	the	DET
inlawrev-2700	534	12	code	code	NOUN
inlawrev-2700	534	13	such	such	ADJ
inlawrev-2700	534	14	as	as	ADP
inlawrev-2700	534	15	health	health	NOUN
inlawrev-2700	534	16	plan	plan	NOUN
inlawrev-2700	534	17	benefits	benefit	NOUN
inlawrev-2700	534	18	,	,	PUNCT
inlawrev-2700	534	19	cafeteria	cafeteria	NOUN
inlawrev-2700	534	20	plans	plan	NOUN
inlawrev-2700	534	21	,	,	PUNCT
inlawrev-2700	534	22	and	and	CCONJ
inlawrev-2700	534	23	lodging	lodge	VERB
inlawrev-2700	534	24	for	for	ADP
inlawrev-2700	534	25	the	the	DET
inlawrev-2700	534	26	convenience	convenience	NOUN
inlawrev-2700	534	27	of	of	ADP
inlawrev-2700	534	28	the	the	DET
inlawrev-2700	534	29	employer	employer	NOUN
inlawrev-2700	534	30	.	.	PUNCT
inlawrev-2700	535	1	^^^	^^^	PUNCT
inlawrev-2700	535	2	in	in	ADP
inlawrev-2700	535	3	addition	addition	NOUN
inlawrev-2700	535	4	,	,	PUNCT
inlawrev-2700	535	5	the	the	DET
inlawrev-2700	535	6	committee	committee	NOUN
inlawrev-2700	535	7	listed	list	VERB
inlawrev-2700	535	8	many	many	ADJ
inlawrev-2700	535	9	fringe	fringe	NOUN
inlawrev-2700	535	10	benefits	benefit	NOUN
inlawrev-2700	535	11	that	that	PRON
inlawrev-2700	535	12	have	have	AUX
inlawrev-2700	535	13	been	be	AUX
inlawrev-2700	535	14	held	hold	VERB
inlawrev-2700	535	15	to	to	PART
inlawrev-2700	535	16	be	be	AUX
inlawrev-2700	535	17	includible	includible	ADJ
inlawrev-2700	535	18	in	in	ADP
inlawrev-2700	535	19	the	the	DET
inlawrev-2700	535	20	employee	employee	NOUN
inlawrev-2700	535	21	's	's	PART
inlawrev-2700	535	22	gross	gross	ADJ
inlawrev-2700	535	23	income	income	NOUN
inlawrev-2700	535	24	such	such	ADJ
inlawrev-2700	535	25	as	as	ADP
inlawrev-2700	535	26	personal	personal	ADJ
inlawrev-2700	535	27	use	use	NOUN
inlawrev-2700	535	28	of	of	ADP
inlawrev-2700	535	29	a	a	DET
inlawrev-2700	535	30	company	company	NOUN
inlawrev-2700	535	31	automobile	automobile	NOUN
inlawrev-2700	535	32	,	,	PUNCT
inlawrev-2700	535	33	airplane	airplane	NOUN
inlawrev-2700	535	34	or	or	CCONJ
inlawrev-2700	535	35	yacht	yacht	NOUN
inlawrev-2700	535	36	;	;	PUNCT
inlawrev-2700	535	37	employer	employer	NOUN
inlawrev-2700	535	38	provided	provide	VERB
inlawrev-2700	535	39	clothing	clothing	NOUN
inlawrev-2700	535	40	;	;	PUNCT
inlawrev-2700	535	41	reimbursement	reimbursement	NOUN
inlawrev-2700	535	42	of	of	ADP
inlawrev-2700	535	43	lunch	lunch	NOUN
inlawrev-2700	535	44	expenses	expense	NOUN
inlawrev-2700	535	45	;	;	PUNCT
inlawrev-2700	535	46	reimbursement	reimbursement	NOUN
inlawrev-2700	535	47	of	of	ADP
inlawrev-2700	535	48	expenses	expense	NOUN
inlawrev-2700	535	49	for	for	ADP
inlawrev-2700	535	50	convention	convention	NOUN
inlawrev-2700	535	51	trips	trip	NOUN
inlawrev-2700	535	52	not	not	PART
inlawrev-2700	535	53	primarily	primarily	ADV
inlawrev-2700	535	54	for	for	ADP
inlawrev-2700	535	55	business	business	NOUN
inlawrev-2700	535	56	purposes	purpose	NOUN
inlawrev-2700	535	57	;	;	PUNCT
inlawrev-2700	535	58	and	and	CCONJ
inlawrev-2700	535	59	reimbursement	reimbursement	NOUN
inlawrev-2700	535	60	of	of	ADP
inlawrev-2700	535	61	loss	loss	NOUN
inlawrev-2700	535	62	on	on	ADP
inlawrev-2700	535	63	sale	sale	NOUN
inlawrev-2700	535	64	of	of	ADP
inlawrev-2700	535	65	a	a	DET
inlawrev-2700	535	66	personal	personal	ADJ
inlawrev-2700	535	67	residence	residence	NOUN
inlawrev-2700	535	68	.	.	PUNCT
inlawrev-2700	536	1	'	'	PUNCT
inlawrev-2700	536	2	^^	^^	ADP
inlawrev-2700	536	3	all	all	PRON
inlawrev-2700	536	4	of	of	ADP
inlawrev-2700	536	5	these	these	DET
inlawrev-2700	536	6	items	item	NOUN
inlawrev-2700	536	7	are	be	AUX
inlawrev-2700	536	8	of	of	ADP
inlawrev-2700	536	9	benefit	benefit	NOUN
inlawrev-2700	536	10	to	to	ADP
inlawrev-2700	536	11	the	the	DET
inlawrev-2700	536	12	employee	employee	NOUN
inlawrev-2700	536	13	and	and	CCONJ
inlawrev-2700	536	14	are	be	AUX
inlawrev-2700	536	15	given	give	VERB
inlawrev-2700	536	16	by	by	ADP
inlawrev-2700	536	17	the	the	DET
inlawrev-2700	536	18	employer	employer	NOUN
inlawrev-2700	536	19	;	;	PUNCT
inlawrev-2700	536	20	similarly	similarly	ADV
inlawrev-2700	536	21	,	,	PUNCT
inlawrev-2700	536	22	frequent	frequent	ADJ
inlawrev-2700	536	23	flyer	flyer	NOUN
inlawrev-2700	536	24	bonuses	bonus	NOUN
inlawrev-2700	536	25	are	be	AUX
inlawrev-2700	536	26	given	give	VERB
inlawrev-2700	536	27	by	by	ADP
inlawrev-2700	536	28	the	the	DET
inlawrev-2700	536	29	employer	employer	NOUN
inlawrev-2700	536	30	for	for	ADP
inlawrev-2700	536	31	the	the	DET
inlawrev-2700	536	32	benefit	benefit	NOUN
inlawrev-2700	536	33	of	of	ADP
inlawrev-2700	536	34	the	the	DET
inlawrev-2700	536	35	employee	employee	NOUN
inlawrev-2700	536	36	.	.	PUNCT
inlawrev-2700	537	1	'"^	'"^	AUX
inlawrev-2700	537	2	'	'	PUNCT
inlawrev-2700	537	3	thus	thus	ADV
inlawrev-2700	537	4	,	,	PUNCT
inlawrev-2700	537	5	it	it	PRON
inlawrev-2700	537	6	appears	appear	VERB
inlawrev-2700	537	7	that	that	SCONJ
inlawrev-2700	537	8	'	'	PUNCT
inlawrev-2700	537	9	*	*	X
inlawrev-2700	537	10	^see	^see	NOUN
inlawrev-2700	538	1	i	i	PRON
inlawrev-2700	538	2	d.	d.	PROPN
inlawrev-2700	538	3	'	'	PUNCT
inlawrev-2700	538	4	"	"	PUNCT
inlawrev-2700	538	5	i.r.c	i.r.c	NOUN
inlawrev-2700	538	6	.	.	PUNCT
inlawrev-2700	539	1	§	§	PROPN
inlawrev-2700	539	2	132	132	NUM
inlawrev-2700	539	3	(	(	PUNCT
inlawrev-2700	539	4	law	law	NOUN
inlawrev-2700	539	5	.	.	PUNCT
inlawrev-2700	540	1	co	co	NOUN
inlawrev-2700	540	2	-	-	NOUN
inlawrev-2700	540	3	op	op	NOUN
inlawrev-2700	540	4	.	.	PUNCT
inlawrev-2700	541	1	1986	1986	NUM
inlawrev-2700	541	2	)	)	PUNCT
inlawrev-2700	541	3	(	(	PUNCT
inlawrev-2700	541	4	originally	originally	ADV
inlawrev-2700	541	5	enacted	enact	VERB
inlawrev-2700	541	6	as	as	ADP
inlawrev-2700	541	7	the	the	DET
inlawrev-2700	541	8	tax	tax	NOUN
inlawrev-2700	541	9	reform	reform	PROPN
inlawrev-2700	541	10	act	act	PROPN
inlawrev-2700	541	11	,	,	PUNCT
inlawrev-2700	541	12	division	division	NOUN
inlawrev-2700	541	13	a	a	PRON
inlawrev-2700	541	14	,	,	PUNCT
inlawrev-2700	541	15	deficit	deficit	NOUN
inlawrev-2700	541	16	reduction	reduction	NOUN
inlawrev-2700	541	17	act	act	NOUN
inlawrev-2700	541	18	of	of	ADP
inlawrev-2700	541	19	1984	1984	NUM
inlawrev-2700	541	20	,	,	PUNCT
inlawrev-2700	541	21	pub	pub	NOUN
inlawrev-2700	541	22	.	.	PUNCT
inlawrev-2700	542	1	l.	l.	PROPN
inlawrev-2700	542	2	98	98	NUM
inlawrev-2700	542	3	-	-	SYM
inlawrev-2700	542	4	368	368	NUM
inlawrev-2700	542	5	,	,	PUNCT
inlawrev-2700	542	6	98	98	NUM
inlawrev-2700	542	7	stat	stat	NOUN
inlawrev-2700	542	8	.	.	PUNCT
inlawrev-2700	543	1	494	494	NUM
inlawrev-2700	543	2	-	-	SYM
inlawrev-2700	543	3	1210	1210	NUM
inlawrev-2700	543	4	)	)	PUNCT
inlawrev-2700	543	5	.	.	PUNCT
inlawrev-2700	544	1	"	"	PUNCT
inlawrev-2700	544	2	^^i.r.c	^^i.r.c	NUM
inlawrev-2700	544	3	.	.	PUNCT
inlawrev-2700	545	1	§	§	PROPN
inlawrev-2700	545	2	61(a	61(a	NUM
inlawrev-2700	545	3	)	)	PUNCT
inlawrev-2700	545	4	(	(	PUNCT
inlawrev-2700	545	5	law	law	NOUN
inlawrev-2700	545	6	.	.	PUNCT
inlawrev-2700	546	1	co	co	NOUN
inlawrev-2700	546	2	-	-	NOUN
inlawrev-2700	546	3	op	op	NOUN
inlawrev-2700	546	4	.	.	PUNCT
inlawrev-2700	546	5	1986	1986	NUM
inlawrev-2700	546	6	)	)	PUNCT
inlawrev-2700	546	7	.	.	PUNCT
inlawrev-2700	547	1	section	section	NOUN
inlawrev-2700	547	2	531(a	531(a	PROPN
inlawrev-2700	547	3	)	)	PUNCT
inlawrev-2700	547	4	of	of	ADP
inlawrev-2700	547	5	the	the	DET
inlawrev-2700	547	6	tax	tax	NOUN
inlawrev-2700	547	7	reform	reform	NOUN
inlawrev-2700	547	8	act	act	NOUN
inlawrev-2700	547	9	of	of	ADP
inlawrev-2700	547	10	1984	1984	NUM
inlawrev-2700	547	11	specifically	specifically	ADV
inlawrev-2700	547	12	modified	modify	VERB
inlawrev-2700	547	13	lr.c	lr.c	NOUN
inlawrev-2700	547	14	.	.	PUNCT
inlawrev-2700	548	1	§	§	PROPN
inlawrev-2700	548	2	61	61	NUM
inlawrev-2700	548	3	to	to	PART
inlawrev-2700	548	4	identify	identify	VERB
inlawrev-2700	548	5	fringe	fringe	NOUN
inlawrev-2700	548	6	benefits	benefit	NOUN
inlawrev-2700	548	7	as	as	ADP
inlawrev-2700	548	8	a	a	DET
inlawrev-2700	548	9	taxable	taxable	ADJ
inlawrev-2700	548	10	component	component	NOUN
inlawrev-2700	548	11	of	of	ADP
inlawrev-2700	548	12	gross	gross	ADJ
inlawrev-2700	548	13	income	income	NOUN
inlawrev-2700	548	14	because	because	SCONJ
inlawrev-2700	548	15	of	of	ADP
inlawrev-2700	548	16	taxpayers	taxpayer	NOUN
inlawrev-2700	548	17	'	'	PART
inlawrev-2700	548	18	erroneous	erroneous	ADJ
inlawrev-2700	548	19	belief	belief	NOUN
inlawrev-2700	548	20	in	in	ADP
inlawrev-2700	548	21	the	the	DET
inlawrev-2700	548	22	non	non	ADJ
inlawrev-2700	548	23	-	-	ADJ
inlawrev-2700	548	24	taxable	taxable	ADJ
inlawrev-2700	548	25	status	status	NOUN
inlawrev-2700	548	26	of	of	ADP
inlawrev-2700	548	27	fringe	fringe	NOUN
inlawrev-2700	548	28	benefits	benefit	NOUN
inlawrev-2700	548	29	.	.	PUNCT
inlawrev-2700	549	1	see	see	VERB
inlawrev-2700	549	2	infra	infra	NOUN
inlawrev-2700	549	3	text	text	NOUN
inlawrev-2700	549	4	accompanying	accompany	VERB
inlawrev-2700	549	5	notes	note	NOUN
inlawrev-2700	549	6	175	175	NUM
inlawrev-2700	549	7	-	-	SYM
inlawrev-2700	549	8	80	80	NUM
inlawrev-2700	549	9	.	.	PUNCT
inlawrev-2700	550	1	before	before	ADP
inlawrev-2700	550	2	the	the	DET
inlawrev-2700	550	3	act	act	NOUN
inlawrev-2700	550	4	,	,	PUNCT
inlawrev-2700	550	5	lr.c	lr.c	NOUN
inlawrev-2700	550	6	.	.	PUNCT
inlawrev-2700	551	1	§	§	PROPN
inlawrev-2700	551	2	61(a)(1	61(a)(1	NUM
inlawrev-2700	551	3	)	)	PUNCT
inlawrev-2700	551	4	(	(	PUNCT
inlawrev-2700	551	5	1982	1982	NUM
inlawrev-2700	551	6	)	)	PUNCT
inlawrev-2700	551	7	included	include	VERB
inlawrev-2700	551	8	in	in	ADP
inlawrev-2700	551	9	gross	gross	ADJ
inlawrev-2700	551	10	income	income	NOUN
inlawrev-2700	551	11	"	"	PUNCT
inlawrev-2700	551	12	compensation	compensation	NOUN
inlawrev-2700	551	13	for	for	ADP
inlawrev-2700	551	14	services	service	NOUN
inlawrev-2700	551	15	,	,	PUNCT
inlawrev-2700	551	16	including	include	VERB
inlawrev-2700	551	17	fees	fee	NOUN
inlawrev-2700	551	18	,	,	PUNCT
inlawrev-2700	551	19	commissions	commission	NOUN
inlawrev-2700	551	20	,	,	PUNCT
inlawrev-2700	551	21	and	and	CCONJ
inlawrev-2700	551	22	similar	similar	ADJ
inlawrev-2700	551	23	items	item	NOUN
inlawrev-2700	551	24	.	.	PUNCT
inlawrev-2700	551	25	"	"	PUNCT
inlawrev-2700	552	1	after	after	ADP
inlawrev-2700	552	2	the	the	DET
inlawrev-2700	552	3	act	act	NOUN
inlawrev-2700	552	4	,	,	PUNCT
inlawrev-2700	552	5	lr.c	lr.c	NOUN
inlawrev-2700	552	6	.	.	PUNCT
inlawrev-2700	553	1	§	§	PROPN
inlawrev-2700	553	2	61(a)(1	61(a)(1	NUM
inlawrev-2700	553	3	)	)	PUNCT
inlawrev-2700	553	4	(	(	PUNCT
inlawrev-2700	553	5	supp	supp	PROPN
inlawrev-2700	553	6	.	.	PUNCT
inlawrev-2700	554	1	ill	ill	ADJ
inlawrev-2700	554	2	1985	1985	NUM
inlawrev-2700	554	3	)	)	PUNCT
inlawrev-2700	554	4	included	include	VERB
inlawrev-2700	554	5	in	in	ADP
inlawrev-2700	554	6	gross	gross	ADJ
inlawrev-2700	554	7	income	income	NOUN
inlawrev-2700	554	8	"	"	PUNCT
inlawrev-2700	554	9	compensation	compensation	NOUN
inlawrev-2700	554	10	for	for	ADP
inlawrev-2700	554	11	services	service	NOUN
inlawrev-2700	554	12	,	,	PUNCT
inlawrev-2700	554	13	including	include	VERB
inlawrev-2700	554	14	fees	fee	NOUN
inlawrev-2700	554	15	,	,	PUNCT
inlawrev-2700	554	16	commissions	commission	NOUN
inlawrev-2700	554	17	,	,	PUNCT
inlawrev-2700	554	18	fringe	fringe	NOUN
inlawrev-2700	554	19	benefits	benefit	NOUN
inlawrev-2700	554	20	,	,	PUNCT
inlawrev-2700	554	21	and	and	CCONJ
inlawrev-2700	554	22	similar	similar	ADJ
inlawrev-2700	554	23	items	item	NOUN
inlawrev-2700	554	24	.	.	PUNCT
inlawrev-2700	554	25	"	"	PUNCT
inlawrev-2700	555	1	'	'	PUNCT
inlawrev-2700	555	2	*	*	PUNCT
inlawrev-2700	555	3	^joint	^joint	PROPN
inlawrev-2700	555	4	committee	committee	NOUN
inlawrev-2700	555	5	on	on	ADP
inlawrev-2700	555	6	taxation	taxation	NOUN
inlawrev-2700	555	7	,	,	PUNCT
inlawrev-2700	555	8	98th	98th	ADJ
inlawrev-2700	555	9	cong	cong	NOUN
inlawrev-2700	555	10	.	.	PROPN
inlawrev-2700	555	11	,	,	PUNCT
inlawrev-2700	555	12	2d	2d	NUM
inlawrev-2700	555	13	sess	sess	NOUN
inlawrev-2700	555	14	.	.	PUNCT
inlawrev-2700	556	1	,	,	PUNCT
inlawrev-2700	556	2	general	general	ADJ
inlawrev-2700	556	3	explanation	explanation	NOUN
inlawrev-2700	556	4	of	of	ADP
inlawrev-2700	556	5	the	the	DET
inlawrev-2700	556	6	revenue	revenue	NOUN
inlawrev-2700	556	7	provisions	provision	NOUN
inlawrev-2700	556	8	of	of	ADP
inlawrev-2700	556	9	the	the	DET
inlawrev-2700	556	10	deficit	deficit	NOUN
inlawrev-2700	556	11	reduction	reduction	NOUN
inlawrev-2700	556	12	act	act	NOUN
inlawrev-2700	556	13	of	of	ADP
inlawrev-2700	556	14	1984	1984	NUM
inlawrev-2700	556	15	838	838	NUM
inlawrev-2700	556	16	(	(	PUNCT
inlawrev-2700	556	17	comm	comm	NOUN
inlawrev-2700	556	18	.	.	PUNCT
inlawrev-2700	557	1	print	print	NOUN
inlawrev-2700	557	2	1985	1985	NUM
inlawrev-2700	557	3	)	)	PUNCT
inlawrev-2700	558	1	[	[	X
inlawrev-2700	558	2	hereinafter	hereinafter	NOUN
inlawrev-2700	558	3	explanation	explanation	NOUN
inlawrev-2700	558	4	]	]	PUNCT
inlawrev-2700	558	5	.	.	PUNCT
inlawrev-2700	558	6	'	'	PUNCT
inlawrev-2700	559	1	^	^	NOUN
inlawrev-2700	559	2	°	°	ADP
inlawrev-2700	559	3	m	m	VERB
inlawrev-2700	559	4	at	at	ADP
inlawrev-2700	559	5	838	838	NUM
inlawrev-2700	559	6	n.68	n.68	NOUN
inlawrev-2700	559	7	.	.	PUNCT
inlawrev-2700	559	8	''	''	PUNCT
inlawrev-2700	559	9	'	'	PUNCT
inlawrev-2700	559	10	see	see	VERB
inlawrev-2700	559	11	i	i	PRON
inlawrev-2700	559	12	d.	d.	PROPN
inlawrev-2700	559	13	1987	1987	NUM
inlawrev-2700	559	14	]	]	PUNCT
inlawrev-2700	560	1	frequent	frequent	ADJ
inlawrev-2700	560	2	flyer	flyer	NOUN
inlawrev-2700	560	3	benefits	benefit	VERB
inlawrev-2700	560	4	843	843	NUM
inlawrev-2700	560	5	frequent	frequent	ADJ
inlawrev-2700	560	6	flyer	flyer	NOUN
inlawrev-2700	560	7	bonuses	bonus	NOUN
inlawrev-2700	560	8	have	have	VERB
inlawrev-2700	560	9	the	the	DET
inlawrev-2700	560	10	characteristics	characteristic	NOUN
inlawrev-2700	560	11	of	of	ADP
inlawrev-2700	560	12	other	other	ADJ
inlawrev-2700	560	13	employee	employee	NOUN
inlawrev-2700	560	14	fringe	fringe	NOUN
inlawrev-2700	560	15	benefits	benefit	NOUN
inlawrev-2700	560	16	and	and	CCONJ
inlawrev-2700	560	17	should	should	AUX
inlawrev-2700	560	18	be	be	AUX
inlawrev-2700	560	19	classified	classify	VERB
inlawrev-2700	560	20	as	as	ADP
inlawrev-2700	560	21	such	such	ADJ
inlawrev-2700	560	22	.	.	PUNCT
inlawrev-2700	561	1	because	because	SCONJ
inlawrev-2700	561	2	of	of	ADP
inlawrev-2700	561	3	the	the	DET
inlawrev-2700	561	4	breadth	breadth	NOUN
inlawrev-2700	561	5	of	of	ADP
inlawrev-2700	561	6	the	the	DET
inlawrev-2700	561	7	concept	concept	NOUN
inlawrev-2700	561	8	of	of	ADP
inlawrev-2700	561	9	gross	gross	ADJ
inlawrev-2700	561	10	income	income	NOUN
inlawrev-2700	561	11	,	,	PUNCT
inlawrev-2700	561	12	all	all	DET
inlawrev-2700	561	13	fringe	fringe	NOUN
inlawrev-2700	561	14	benefits	benefit	NOUN
inlawrev-2700	561	15	are	be	AUX
inlawrev-2700	561	16	taxable	taxable	ADJ
inlawrev-2700	561	17	unless	unless	SCONJ
inlawrev-2700	561	18	specifically	specifically	ADV
inlawrev-2700	561	19	excluded	exclude	VERB
inlawrev-2700	561	20	.	.	PUNCT
inlawrev-2700	561	21	'	'	PUNCT
inlawrev-2700	561	22	^^	^^	PUNCT
inlawrev-2700	561	23	as	as	ADV
inlawrev-2700	561	24	yet	yet	ADV
inlawrev-2700	561	25	,	,	PUNCT
inlawrev-2700	561	26	there	there	PRON
inlawrev-2700	561	27	is	be	VERB
inlawrev-2700	561	28	no	no	DET
inlawrev-2700	561	29	case	case	NOUN
inlawrev-2700	561	30	law	law	NOUN
inlawrev-2700	561	31	to	to	PART
inlawrev-2700	561	32	help	help	VERB
inlawrev-2700	561	33	to	to	PART
inlawrev-2700	561	34	determine	determine	VERB
inlawrev-2700	561	35	whether	whether	SCONJ
inlawrev-2700	561	36	congress	congress	PROPN
inlawrev-2700	561	37	intended	intend	VERB
inlawrev-2700	561	38	frequent	frequent	ADJ
inlawrev-2700	561	39	flyer	flyer	NOUN
inlawrev-2700	561	40	bonuses	bonus	NOUN
inlawrev-2700	561	41	to	to	PART
inlawrev-2700	561	42	be	be	AUX
inlawrev-2700	561	43	a	a	DET
inlawrev-2700	561	44	type	type	NOUN
inlawrev-2700	561	45	of	of	ADP
inlawrev-2700	561	46	fringe	fringe	NOUN
inlawrev-2700	561	47	benefit	benefit	NOUN
inlawrev-2700	561	48	that	that	PRON
inlawrev-2700	561	49	fall	fall	VERB
inlawrev-2700	561	50	within	within	ADP
inlawrev-2700	561	51	the	the	DET
inlawrev-2700	561	52	scope	scope	NOUN
inlawrev-2700	561	53	of	of	ADP
inlawrev-2700	561	54	the	the	DET
inlawrev-2700	561	55	exclusion	exclusion	NOUN
inlawrev-2700	561	56	provided	provide	VERB
inlawrev-2700	561	57	by	by	ADP
inlawrev-2700	561	58	code	code	NOUN
inlawrev-2700	561	59	section	section	NOUN
inlawrev-2700	561	60	132.'^^	132.'^^	NUM
inlawrev-2700	561	61	therefore	therefore	ADV
inlawrev-2700	561	62	,	,	PUNCT
inlawrev-2700	561	63	congress	congress	PROPN
inlawrev-2700	561	64	'	'	PART
inlawrev-2700	561	65	intent	intent	NOUN
inlawrev-2700	561	66	must	must	AUX
inlawrev-2700	561	67	be	be	AUX
inlawrev-2700	561	68	determined	determine	VERB
inlawrev-2700	561	69	by	by	ADP
inlawrev-2700	561	70	examining	examine	VERB
inlawrev-2700	561	71	committee	committee	NOUN
inlawrev-2700	561	72	reports	report	NOUN
inlawrev-2700	561	73	,	,	PUNCT
inlawrev-2700	561	74	which	which	PRON
inlawrev-2700	561	75	indicate	indicate	VERB
inlawrev-2700	561	76	that	that	SCONJ
inlawrev-2700	561	77	congress	congress	PROPN
inlawrev-2700	561	78	was	be	AUX
inlawrev-2700	561	79	influenced	influence	VERB
inlawrev-2700	561	80	by	by	ADP
inlawrev-2700	561	81	the	the	DET
inlawrev-2700	561	82	history	history	NOUN
inlawrev-2700	561	83	of	of	ADP
inlawrev-2700	561	84	fringe	fringe	NOUN
inlawrev-2700	561	85	benefit	benefit	NOUN
inlawrev-2700	561	86	taxation	taxation	NOUN
inlawrev-2700	561	87	.	.	PUNCT
inlawrev-2700	562	1	'	'	PUNCT
inlawrev-2700	562	2	^"^	^"^	PROPN
inlawrev-2700	562	3	in	in	ADP
inlawrev-2700	562	4	1975	1975	NUM
inlawrev-2700	562	5	,	,	PUNCT
inlawrev-2700	562	6	the	the	DET
inlawrev-2700	562	7	treasury	treasury	PROPN
inlawrev-2700	562	8	department	department	PROPN
inlawrev-2700	562	9	promulgated	promulgate	VERB
inlawrev-2700	562	10	a	a	DET
inlawrev-2700	562	11	discussion	discussion	NOUN
inlawrev-2700	562	12	draft	draft	NOUN
inlawrev-2700	562	13	of	of	ADP
inlawrev-2700	562	14	regulations	regulation	NOUN
inlawrev-2700	562	15	to	to	PART
inlawrev-2700	562	16	ensure	ensure	VERB
inlawrev-2700	562	17	that	that	SCONJ
inlawrev-2700	562	18	fringe	fringe	NOUN
inlawrev-2700	562	19	benefits	benefit	NOUN
inlawrev-2700	562	20	would	would	AUX
inlawrev-2700	562	21	be	be	AUX
inlawrev-2700	562	22	properly	properly	ADV
inlawrev-2700	562	23	included	include	VERB
inlawrev-2700	562	24	in	in	ADP
inlawrev-2700	562	25	gross	gross	ADJ
inlawrev-2700	562	26	income	income	NOUN
inlawrev-2700	562	27	;	;	PUNCT
inlawrev-2700	562	28	however	however	ADV
inlawrev-2700	562	29	,	,	PUNCT
inlawrev-2700	562	30	no	no	DET
inlawrev-2700	562	31	permanent	permanent	ADJ
inlawrev-2700	562	32	regulations	regulation	NOUN
inlawrev-2700	562	33	ensued	ensue	VERB
inlawrev-2700	562	34	.	.	PUNCT
inlawrev-2700	563	1	'	'	PUNCT
inlawrev-2700	563	2	"	"	PUNCT
inlawrev-2700	563	3	^^	^^	PUNCT
inlawrev-2700	563	4	apparently	apparently	ADV
inlawrev-2700	563	5	,	,	PUNCT
inlawrev-2700	563	6	congress	congress	PROPN
inlawrev-2700	563	7	did	do	AUX
inlawrev-2700	563	8	not	not	PART
inlawrev-2700	563	9	agree	agree	VERB
inlawrev-2700	563	10	with	with	ADP
inlawrev-2700	563	11	the	the	DET
inlawrev-2700	563	12	intent	intent	NOUN
inlawrev-2700	563	13	of	of	ADP
inlawrev-2700	563	14	these	these	DET
inlawrev-2700	563	15	regulations	regulation	NOUN
inlawrev-2700	563	16	because	because	SCONJ
inlawrev-2700	563	17	,	,	PUNCT
inlawrev-2700	563	18	in	in	ADP
inlawrev-2700	563	19	1978	1978	NUM
inlawrev-2700	563	20	,	,	PUNCT
inlawrev-2700	563	21	it	it	PRON
inlawrev-2700	563	22	issued	issue	VERB
inlawrev-2700	563	23	a	a	DET
inlawrev-2700	563	24	moratorium	moratorium	NOUN
inlawrev-2700	563	25	on	on	ADP
inlawrev-2700	563	26	the	the	DET
inlawrev-2700	563	27	issuance	issuance	NOUN
inlawrev-2700	563	28	of	of	ADP
inlawrev-2700	563	29	fringe	fringe	NOUN
inlawrev-2700	563	30	benefit	benefit	NOUN
inlawrev-2700	563	31	regulations	regulation	NOUN
inlawrev-2700	563	32	that	that	PRON
inlawrev-2700	563	33	extended	extend	VERB
inlawrev-2700	563	34	until	until	ADP
inlawrev-2700	563	35	january	january	PROPN
inlawrev-2700	563	36	1	1	NUM
inlawrev-2700	563	37	,	,	PUNCT
inlawrev-2700	563	38	1984.^^^	1984.^^^	NUM
inlawrev-2700	563	39	thus	thus	ADV
inlawrev-2700	563	40	,	,	PUNCT
inlawrev-2700	563	41	despite	despite	SCONJ
inlawrev-2700	563	42	code	code	NOUN
inlawrev-2700	563	43	section	section	NOUN
inlawrev-2700	563	44	6vs	6vs	NOUN
inlawrev-2700	564	1	all	all	DET
inlawrev-2700	564	2	-	-	PUNCT
inlawrev-2700	564	3	inclusive	inclusive	ADJ
inlawrev-2700	564	4	income	income	NOUN
inlawrev-2700	564	5	concept	concept	NOUN
inlawrev-2700	564	6	,	,	PUNCT
inlawrev-2700	564	7	^^^	^^^	ADJ
inlawrev-2700	564	8	both	both	DET
inlawrev-2700	564	9	employers	employer	NOUN
inlawrev-2700	564	10	and	and	CCONJ
inlawrev-2700	564	11	employees	employee	NOUN
inlawrev-2700	564	12	have	have	AUX
inlawrev-2700	564	13	beueved	beueve	VERB
inlawrev-2700	564	14	that	that	SCONJ
inlawrev-2700	564	15	many	many	ADJ
inlawrev-2700	564	16	fringe	fringe	NOUN
inlawrev-2700	564	17	benefit	benefit	NOUN
inlawrev-2700	564	18	items	item	NOUN
inlawrev-2700	564	19	were	be	AUX
inlawrev-2700	564	20	non	non	ADJ
inlawrev-2700	564	21	-	-	ADJ
inlawrev-2700	564	22	taxable	taxable	ADJ
inlawrev-2700	564	23	even	even	ADV
inlawrev-2700	564	24	though	though	SCONJ
inlawrev-2700	564	25	the	the	DET
inlawrev-2700	564	26	benefits	benefit	NOUN
inlawrev-2700	564	27	fell	fall	VERB
inlawrev-2700	564	28	within	within	ADP
inlawrev-2700	564	29	the	the	DET
inlawrev-2700	564	30	broad	broad	ADJ
inlawrev-2700	564	31	definition	definition	NOUN
inlawrev-2700	564	32	of	of	ADP
inlawrev-2700	564	33	gross	gross	ADJ
inlawrev-2700	564	34	income	income	NOUN
inlawrev-2700	564	35	.	.	PUNCT
inlawrev-2700	565	1	'	'	PUNCT
inlawrev-2700	565	2	^^	^^	PUNCT
inlawrev-2700	565	3	also	also	ADV
inlawrev-2700	565	4	,	,	PUNCT
inlawrev-2700	565	5	because	because	SCONJ
inlawrev-2700	565	6	of	of	ADP
inlawrev-2700	565	7	this	this	DET
inlawrev-2700	565	8	confusion	confusion	NOUN
inlawrev-2700	565	9	as	as	ADP
inlawrev-2700	565	10	to	to	ADP
inlawrev-2700	565	11	the	the	DET
inlawrev-2700	565	12	tax	tax	NOUN
inlawrev-2700	565	13	treatment	treatment	NOUN
inlawrev-2700	565	14	of	of	ADP
inlawrev-2700	565	15	various	various	ADJ
inlawrev-2700	565	16	benefits	benefit	NOUN
inlawrev-2700	565	17	,	,	PUNCT
inlawrev-2700	565	18	tax	tax	NOUN
inlawrev-2700	565	19	law	law	NOUN
inlawrev-2700	565	20	administrators	administrator	NOUN
inlawrev-2700	565	21	have	have	AUX
inlawrev-2700	565	22	not	not	PART
inlawrev-2700	565	23	treated	treat	VERB
inlawrev-2700	565	24	taxpayers	taxpayer	NOUN
inlawrev-2700	565	25	in	in	ADP
inlawrev-2700	565	26	similar	similar	ADJ
inlawrev-2700	565	27	situations	situation	NOUN
inlawrev-2700	565	28	equally	equally	ADV
inlawrev-2700	565	29	.	.	PUNCT
inlawrev-2700	566	1	^^^	^^^	X
inlawrev-2700	566	2	in	in	ADP
inlawrev-2700	566	3	enacting	enact	VERB
inlawrev-2700	566	4	the	the	DET
inlawrev-2700	566	5	fringe	fringe	NOUN
inlawrev-2700	566	6	benefit	benefit	NOUN
inlawrev-2700	566	7	legislation	legislation	NOUN
inlawrev-2700	566	8	.	.	PUNCT
inlawrev-2700	567	1	congress	congress	PROPN
inlawrev-2700	567	2	intended	intend	VERB
inlawrev-2700	567	3	to	to	PART
inlawrev-2700	567	4	cure	cure	VERB
inlawrev-2700	567	5	these	these	DET
inlawrev-2700	567	6	inequities	inequity	NOUN
inlawrev-2700	567	7	.	.	PUNCT
inlawrev-2700	568	1	'	'	PUNCT
inlawrev-2700	568	2	^^	^^	PUNCT
inlawrev-2700	568	3	furthermore	furthermore	ADV
inlawrev-2700	568	4	,	,	PUNCT
inlawrev-2700	568	5	congress	congress	PROPN
inlawrev-2700	568	6	intended	intend	VERB
inlawrev-2700	568	7	to	to	PART
inlawrev-2700	568	8	strike	strike	VERB
inlawrev-2700	568	9	a	a	DET
inlawrev-2700	568	10	balance	balance	NOUN
inlawrev-2700	568	11	between	between	ADP
inlawrev-2700	568	12	two	two	NUM
inlawrev-2700	568	13	competing	compete	VERB
inlawrev-2700	568	14	objectives	objective	NOUN
inlawrev-2700	568	15	,	,	PUNCT
inlawrev-2700	568	16	the	the	DET
inlawrev-2700	568	17	valid	valid	ADJ
inlawrev-2700	568	18	business	business	NOUN
inlawrev-2700	568	19	purpose	purpose	NOUN
inlawrev-2700	568	20	of	of	ADP
inlawrev-2700	568	21	the	the	DET
inlawrev-2700	568	22	employer	employer	NOUN
inlawrev-2700	568	23	and	and	CCONJ
inlawrev-2700	568	24	the	the	DET
inlawrev-2700	568	25	delineation	delineation	NOUN
inlawrev-2700	568	26	of	of	ADP
inlawrev-2700	568	27	clear	clear	ADJ
inlawrev-2700	568	28	boundaries	boundary	NOUN
inlawrev-2700	568	29	outside	outside	ADP
inlawrev-2700	568	30	of	of	ADP
inlawrev-2700	568	31	which	which	PRON
inlawrev-2700	568	32	an	an	DET
inlawrev-2700	568	33	employee	employee	NOUN
inlawrev-2700	568	34	can	can	AUX
inlawrev-2700	568	35	not	not	PART
inlawrev-2700	568	36	be	be	AUX
inlawrev-2700	568	37	compensated	compensate	VERB
inlawrev-2700	568	38	without	without	ADP
inlawrev-2700	568	39	tax	tax	NOUN
inlawrev-2700	568	40	consequences.^^	consequences.^^	NOUN
inlawrev-2700	568	41	'	'	PUNCT
inlawrev-2700	568	42	first	first	ADV
inlawrev-2700	568	43	,	,	PUNCT
inlawrev-2700	568	44	congress	congress	PROPN
inlawrev-2700	568	45	realized	realize	VERB
inlawrev-2700	568	46	that	that	SCONJ
inlawrev-2700	568	47	businessmen	businessman	NOUN
inlawrev-2700	568	48	often	often	ADV
inlawrev-2700	568	49	have	have	VERB
inlawrev-2700	568	50	valid	valid	ADJ
inlawrev-2700	568	51	business	business	NOUN
inlawrev-2700	568	52	reasons	reason	NOUN
inlawrev-2700	568	53	other	other	ADJ
inlawrev-2700	568	54	than	than	ADP
inlawrev-2700	568	55	compensation	compensation	NOUN
inlawrev-2700	568	56	for	for	ADP
inlawrev-2700	568	57	giving	give	VERB
inlawrev-2700	568	58	employees	employee	NOUN
inlawrev-2700	568	59	discounts	discount	NOUN
inlawrev-2700	568	60	.	.	PUNCT
inlawrev-2700	569	1	'	'	PUNCT
inlawrev-2700	569	2	^^	^^	PUNCT
inlawrev-2700	569	3	the	the	DET
inlawrev-2700	569	4	committee	committee	NOUN
inlawrev-2700	569	5	report	report	NOUN
inlawrev-2700	569	6	states	state	NOUN
inlawrev-2700	569	7	,	,	PUNCT
inlawrev-2700	569	8	'	'	PUNCT
inlawrev-2700	569	9	tor	tor	NOUN
inlawrev-2700	569	10	example	example	NOUN
inlawrev-2700	569	11	,	,	PUNCT
inlawrev-2700	569	12	a	a	DET
inlawrev-2700	569	13	retail	retail	ADJ
inlawrev-2700	569	14	clothing	clothing	NOUN
inlawrev-2700	569	15	business	business	NOUN
inlawrev-2700	569	16	will	will	AUX
inlawrev-2700	569	17	want	want	VERB
inlawrev-2700	569	18	its	its	PRON
inlawrev-2700	569	19	salespersons	salesperson	NOUN
inlawrev-2700	569	20	to	to	PART
inlawrev-2700	569	21	wear	wear	VERB
inlawrev-2700	569	22	,	,	PUNCT
inlawrev-2700	569	23	when	when	SCONJ
inlawrev-2700	569	24	they	they	PRON
inlawrev-2700	569	25	deal	deal	VERB
inlawrev-2700	569	26	with	with	ADP
inlawrev-2700	569	27	customers	customer	NOUN
inlawrev-2700	569	28	,	,	PUNCT
inlawrev-2700	569	29	the	the	DET
inlawrev-2700	569	30	clothing	clothing	NOUN
inlawrev-2700	569	31	which	which	PRON
inlawrev-2700	569	32	it	it	PRON
inlawrev-2700	569	33	seeks	seek	VERB
inlawrev-2700	569	34	to	to	PART
inlawrev-2700	569	35	sell	sell	VERB
inlawrev-2700	569	36	to	to	ADP
inlawrev-2700	569	37	the	the	DET
inlawrev-2700	569	38	public	public	NOUN
inlawrev-2700	569	39	,	,	PUNCT
inlawrev-2700	569	40	rather	rather	ADV
inlawrev-2700	569	41	than	than	ADP
inlawrev-2700	569	42	clothing	clothing	NOUN
inlawrev-2700	569	43	sold	sell	VERB
inlawrev-2700	569	44	by	by	ADP
inlawrev-2700	569	45	its	its	PRON
inlawrev-2700	569	46	competitors	competitor	NOUN
inlawrev-2700	569	47	.	.	PUNCT
inlawrev-2700	570	1	"'^^	"'^^	PROPN
inlawrev-2700	571	1	congress	congress	PROPN
inlawrev-2700	571	2	intended	intend	VERB
inlawrev-2700	571	3	that	that	SCONJ
inlawrev-2700	571	4	under	under	ADP
inlawrev-2700	571	5	these	these	DET
inlawrev-2700	571	6	types	type	NOUN
inlawrev-2700	571	7	of	of	ADP
inlawrev-2700	571	8	circum^''^see	circum^''^see	PROPN
inlawrev-2700	571	9	supra	supra	PROPN
inlawrev-2700	571	10	notes	note	VERB
inlawrev-2700	571	11	49	49	NUM
inlawrev-2700	571	12	-	-	SYM
inlawrev-2700	571	13	61	61	NUM
inlawrev-2700	571	14	and	and	CCONJ
inlawrev-2700	571	15	accompanying	accompany	VERB
inlawrev-2700	571	16	text	text	NOUN
inlawrev-2700	571	17	.	.	PUNCT
inlawrev-2700	572	1	•^^i.r.c	•^^i.r.c	PROPN
inlawrev-2700	572	2	.	.	PUNCT
inlawrev-2700	573	1	§	§	PROPN
inlawrev-2700	573	2	132	132	NUM
inlawrev-2700	573	3	(	(	PUNCT
inlawrev-2700	573	4	law	law	NOUN
inlawrev-2700	573	5	.	.	PUNCT
inlawrev-2700	574	1	co	co	NOUN
inlawrev-2700	574	2	-	-	NOUN
inlawrev-2700	574	3	op	op	NOUN
inlawrev-2700	574	4	.	.	PUNCT
inlawrev-2700	574	5	1986	1986	NUM
inlawrev-2700	574	6	)	)	PUNCT
inlawrev-2700	574	7	.	.	PUNCT
inlawrev-2700	575	1	'	'	PUNCT
inlawrev-2700	575	2	^"explanation	^"explanation	NOUN
inlawrev-2700	575	3	,	,	PUNCT
inlawrev-2700	575	4	supra	supra	PROPN
inlawrev-2700	575	5	note	note	NOUN
inlawrev-2700	575	6	168	168	NUM
inlawrev-2700	575	7	,	,	PUNCT
inlawrev-2700	575	8	at	at	ADP
inlawrev-2700	575	9	839	839	NUM
inlawrev-2700	575	10	.	.	PUNCT
inlawrev-2700	575	11	''	''	PUNCT
inlawrev-2700	576	1	'	'	PUNCT
inlawrev-2700	576	2	i	i	PRON
inlawrev-2700	576	3	d.	d.	NOUN
inlawrev-2700	576	4	''	''	PUNCT
inlawrev-2700	576	5	'	'	PUNCT
inlawrev-2700	576	6	'	'	PUNCT
inlawrev-2700	576	7	see	see	VERB
inlawrev-2700	576	8	i	i	PRON
inlawrev-2700	576	9	d.	d.	PROPN
inlawrev-2700	576	10	at	at	ADP
inlawrev-2700	576	11	839	839	NUM
inlawrev-2700	576	12	-	-	SYM
inlawrev-2700	576	13	40	40	NUM
inlawrev-2700	576	14	.	.	PUNCT
inlawrev-2700	576	15	''	''	PUNCT
inlawrev-2700	576	16	'	'	PUNCT
inlawrev-2700	576	17	see	see	VERB
inlawrev-2700	576	18	supra	supra	PROPN
inlawrev-2700	576	19	notes	note	VERB
inlawrev-2700	576	20	49	49	NUM
inlawrev-2700	576	21	-	-	SYM
inlawrev-2700	576	22	61	61	NUM
inlawrev-2700	576	23	and	and	CCONJ
inlawrev-2700	576	24	accompanying	accompany	VERB
inlawrev-2700	576	25	text	text	NOUN
inlawrev-2700	576	26	.	.	PUNCT
inlawrev-2700	576	27	''	''	PUNCT
inlawrev-2700	577	1	^explanation	^explanation	NOUN
inlawrev-2700	577	2	,	,	PUNCT
inlawrev-2700	577	3	supra	supra	PROPN
inlawrev-2700	577	4	note	note	NOUN
inlawrev-2700	577	5	168	168	NUM
inlawrev-2700	577	6	,	,	PUNCT
inlawrev-2700	577	7	at	at	ADP
inlawrev-2700	577	8	840	840	NUM
inlawrev-2700	577	9	.	.	PUNCT
inlawrev-2700	578	1	in	in	ADP
inlawrev-2700	578	2	many	many	ADJ
inlawrev-2700	578	3	industries	industry	NOUN
inlawrev-2700	578	4	,	,	PUNCT
inlawrev-2700	578	5	there	there	PRON
inlawrev-2700	578	6	are	be	VERB
inlawrev-2700	578	7	long	long	ADV
inlawrev-2700	578	8	established	establish	VERB
inlawrev-2700	578	9	practices	practice	NOUN
inlawrev-2700	578	10	of	of	ADP
inlawrev-2700	578	11	providing	provide	VERB
inlawrev-2700	578	12	employees	employee	NOUN
inlawrev-2700	578	13	free	free	ADJ
inlawrev-2700	578	14	,	,	PUNCT
inlawrev-2700	578	15	or	or	CCONJ
inlawrev-2700	578	16	discounted	discount	VERB
inlawrev-2700	578	17	goods	good	NOUN
inlawrev-2700	578	18	and	and	CCONJ
inlawrev-2700	578	19	services	service	NOUN
inlawrev-2700	578	20	"	"	PUNCT
inlawrev-2700	578	21	which	which	PRON
inlawrev-2700	578	22	the	the	DET
inlawrev-2700	578	23	employer	employer	NOUN
inlawrev-2700	578	24	sells	sell	VERB
inlawrev-2700	578	25	to	to	ADP
inlawrev-2700	578	26	the	the	DET
inlawrev-2700	578	27	general	general	ADJ
inlawrev-2700	578	28	pubhc	pubhc	NOUN
inlawrev-2700	578	29	.	.	PUNCT
inlawrev-2700	578	30	"	"	PUNCT
inlawrev-2700	579	1	i	i	PRON
inlawrev-2700	579	2	d.	d.	VERB
inlawrev-2700	579	3	these	these	DET
inlawrev-2700	579	4	practices	practice	NOUN
inlawrev-2700	579	5	in	in	ADP
inlawrev-2700	579	6	the	the	DET
inlawrev-2700	579	7	past	past	NOUN
inlawrev-2700	579	8	"	"	PUNCT
inlawrev-2700	579	9	have	have	AUX
inlawrev-2700	579	10	been	be	AUX
inlawrev-2700	579	11	treated	treat	VERB
inlawrev-2700	579	12	by	by	ADP
inlawrev-2700	579	13	employers	employer	NOUN
inlawrev-2700	579	14	,	,	PUNCT
inlawrev-2700	579	15	employees	employee	NOUN
inlawrev-2700	579	16	,	,	PUNCT
inlawrev-2700	579	17	and	and	CCONJ
inlawrev-2700	579	18	the	the	DET
inlawrev-2700	579	19	internal	internal	ADJ
inlawrev-2700	579	20	revenue	revenue	NOUN
inlawrev-2700	579	21	service	service	NOUN
inlawrev-2700	579	22	as	as	ADP
inlawrev-2700	579	23	not	not	PART
inlawrev-2700	579	24	giving	give	VERB
inlawrev-2700	579	25	rise	rise	NOUN
inlawrev-2700	579	26	to	to	ADP
inlawrev-2700	579	27	taxable	taxable	ADJ
inlawrev-2700	579	28	income	income	NOUN
inlawrev-2700	579	29	,	,	PUNCT
inlawrev-2700	579	30	"	"	PUNCT
inlawrev-2700	579	31	i	i	PROPN
inlawrev-2700	579	32	d.	d.	PROPN
inlawrev-2700	579	33	"	"	PUNCT
inlawrev-2700	579	34	^id	^id	PROPN
inlawrev-2700	579	35	.	.	PUNCT
inlawrev-2700	580	1	at	at	ADP
inlawrev-2700	580	2	841	841	NUM
inlawrev-2700	580	3	.	.	PUNCT
inlawrev-2700	580	4	''	''	PUNCT
inlawrev-2700	580	5	°	°	PROPN
inlawrev-2700	580	6	i	i	PROPN
inlawrev-2700	580	7	d.	d.	NOUN
inlawrev-2700	580	8	''	''	PUNCT
inlawrev-2700	580	9	'	'	PUNCT
inlawrev-2700	580	10	i	i	PRON
inlawrev-2700	580	11	d.	d.	PROPN
inlawrev-2700	580	12	at	at	ADP
inlawrev-2700	580	13	840	840	NUM
inlawrev-2700	580	14	-	-	SYM
inlawrev-2700	580	15	41	41	NUM
inlawrev-2700	580	16	.	.	PUNCT
inlawrev-2700	581	1	"	"	PUNCT
inlawrev-2700	581	2	^id	^id	PROPN
inlawrev-2700	581	3	.	.	PUNCT
inlawrev-2700	582	1	at	at	ADP
inlawrev-2700	582	2	840	840	NUM
inlawrev-2700	582	3	.	.	PUNCT
inlawrev-2700	582	4	'	'	PUNCT
inlawrev-2700	583	1	"	"	PUNCT
inlawrev-2700	583	2	i	i	PRON
inlawrev-2700	583	3	d.	d.	PROPN
inlawrev-2700	583	4	844	844	NUM
inlawrev-2700	583	5	indiana	indiana	PROPN
inlawrev-2700	583	6	law	law	PROPN
inlawrev-2700	583	7	review	review	NOUN
inlawrev-2700	583	8	[	[	X
inlawrev-2700	583	9	vol	vol	NOUN
inlawrev-2700	583	10	.	.	PUNCT
inlawrev-2700	583	11	20:823	20:823	NUM
inlawrev-2700	583	12	stances	stance	NOUN
inlawrev-2700	583	13	both	both	DET
inlawrev-2700	583	14	employers	employer	NOUN
inlawrev-2700	583	15	and	and	CCONJ
inlawrev-2700	583	16	employees	employee	NOUN
inlawrev-2700	583	17	might	might	AUX
inlawrev-2700	583	18	continue	continue	VERB
inlawrev-2700	583	19	to	to	PART
inlawrev-2700	583	20	act	act	VERB
inlawrev-2700	583	21	in	in	ADP
inlawrev-2700	583	22	the	the	DET
inlawrev-2700	583	23	best	good	ADJ
inlawrev-2700	583	24	interests	interest	NOUN
inlawrev-2700	583	25	of	of	ADP
inlawrev-2700	583	26	the	the	DET
inlawrev-2700	583	27	business	business	NOUN
inlawrev-2700	583	28	without	without	ADP
inlawrev-2700	583	29	penalty.*^	penalty.*^	PROPN
inlawrev-2700	583	30	'	'	PART
inlawrev-2700	583	31	*	*	PUNCT
inlawrev-2700	583	32	therefore	therefore	ADV
inlawrev-2700	583	33	,	,	PUNCT
inlawrev-2700	583	34	if	if	SCONJ
inlawrev-2700	583	35	a	a	DET
inlawrev-2700	583	36	frequent	frequent	ADJ
inlawrev-2700	583	37	flyer	flyer	NOUN
inlawrev-2700	583	38	bonus	bonus	NOUN
inlawrev-2700	583	39	is	be	AUX
inlawrev-2700	583	40	given	give	VERB
inlawrev-2700	583	41	to	to	ADP
inlawrev-2700	583	42	an	an	DET
inlawrev-2700	583	43	employee	employee	NOUN
inlawrev-2700	583	44	for	for	ADP
inlawrev-2700	583	45	a	a	DET
inlawrev-2700	583	46	valid	valid	ADJ
inlawrev-2700	583	47	business	business	NOUN
inlawrev-2700	583	48	purpose	purpose	NOUN
inlawrev-2700	583	49	other	other	ADJ
inlawrev-2700	583	50	than	than	ADP
inlawrev-2700	583	51	compensation	compensation	NOUN
inlawrev-2700	583	52	,	,	PUNCT
inlawrev-2700	583	53	it	it	PRON
inlawrev-2700	583	54	should	should	AUX
inlawrev-2700	583	55	be	be	AUX
inlawrev-2700	583	56	excluded	exclude	VERB
inlawrev-2700	583	57	from	from	ADP
inlawrev-2700	583	58	the	the	DET
inlawrev-2700	583	59	employee	employee	NOUN
inlawrev-2700	583	60	's	's	PART
inlawrev-2700	583	61	gross	gross	ADJ
inlawrev-2700	583	62	income	income	NOUN
inlawrev-2700	583	63	.	.	PUNCT
inlawrev-2700	584	1	'	'	PUNCT
inlawrev-2700	584	2	^^	^^	PUNCT
inlawrev-2700	584	3	if	if	SCONJ
inlawrev-2700	584	4	,	,	PUNCT
inlawrev-2700	584	5	however	however	ADV
inlawrev-2700	584	6	,	,	PUNCT
inlawrev-2700	584	7	an	an	DET
inlawrev-2700	584	8	employee	employee	NOUN
inlawrev-2700	584	9	retains	retain	VERB
inlawrev-2700	584	10	a	a	DET
inlawrev-2700	584	11	frequent	frequent	ADJ
inlawrev-2700	584	12	flyer	flyer	NOUN
inlawrev-2700	584	13	bonus	bonus	NOUN
inlawrev-2700	584	14	for	for	ADP
inlawrev-2700	584	15	personal	personal	ADJ
inlawrev-2700	584	16	use	use	NOUN
inlawrev-2700	584	17	and	and	CCONJ
inlawrev-2700	584	18	there	there	PRON
inlawrev-2700	584	19	is	be	VERB
inlawrev-2700	584	20	no	no	DET
inlawrev-2700	584	21	corresponding	corresponding	ADJ
inlawrev-2700	584	22	benefit	benefit	NOUN
inlawrev-2700	584	23	to	to	ADP
inlawrev-2700	584	24	the	the	DET
inlawrev-2700	584	25	employer	employer	NOUN
inlawrev-2700	584	26	,	,	PUNCT
inlawrev-2700	584	27	then	then	ADV
inlawrev-2700	584	28	congress	congress	PROPN
inlawrev-2700	584	29	'	'	PART
inlawrev-2700	584	30	intent	intent	NOUN
inlawrev-2700	584	31	to	to	PART
inlawrev-2700	584	32	protect	protect	VERB
inlawrev-2700	584	33	the	the	DET
inlawrev-2700	584	34	business	business	NOUN
inlawrev-2700	584	35	purpose	purpose	NOUN
inlawrev-2700	584	36	of	of	ADP
inlawrev-2700	584	37	the	the	DET
inlawrev-2700	584	38	employer	employer	NOUN
inlawrev-2700	584	39	would	would	AUX
inlawrev-2700	584	40	not	not	PART
inlawrev-2700	584	41	be	be	AUX
inlawrev-2700	584	42	served	serve	VERB
inlawrev-2700	584	43	by	by	ADP
inlawrev-2700	584	44	allowing	allow	VERB
inlawrev-2700	584	45	the	the	DET
inlawrev-2700	584	46	employee	employee	NOUN
inlawrev-2700	584	47	to	to	PART
inlawrev-2700	584	48	exclude	exclude	VERB
inlawrev-2700	584	49	the	the	DET
inlawrev-2700	584	50	bonus	bonus	NOUN
inlawrev-2700	584	51	from	from	ADP
inlawrev-2700	584	52	gross	gross	ADJ
inlawrev-2700	584	53	income	income	NOUN
inlawrev-2700	584	54	.	.	PUNCT
inlawrev-2700	585	1	'	'	PUNCT
inlawrev-2700	585	2	^^	^^	SYM
inlawrev-2700	585	3	second	second	ADJ
inlawrev-2700	585	4	,	,	PUNCT
inlawrev-2700	585	5	by	by	ADP
inlawrev-2700	585	6	promulgating	promulgate	VERB
inlawrev-2700	585	7	section	section	NOUN
inlawrev-2700	585	8	132	132	NUM
inlawrev-2700	585	9	to	to	PART
inlawrev-2700	585	10	exempt	exempt	VERB
inlawrev-2700	585	11	certain	certain	ADJ
inlawrev-2700	585	12	fringe	fringe	NOUN
inlawrev-2700	585	13	benefits	benefit	NOUN
inlawrev-2700	585	14	from	from	ADP
inlawrev-2700	585	15	taxation	taxation	NOUN
inlawrev-2700	585	16	,	,	PUNCT
inlawrev-2700	585	17	congress	congress	PROPN
inlawrev-2700	585	18	intended	intend	VERB
inlawrev-2700	585	19	to	to	PART
inlawrev-2700	585	20	define	define	VERB
inlawrev-2700	585	21	the	the	DET
inlawrev-2700	585	22	non	non	ADJ
inlawrev-2700	585	23	-	-	ADJ
inlawrev-2700	585	24	taxable	taxable	ADJ
inlawrev-2700	585	25	fringes	fringe	NOUN
inlawrev-2700	585	26	in	in	ADP
inlawrev-2700	585	27	order	order	NOUN
inlawrev-2700	585	28	to	to	PART
inlawrev-2700	585	29	"	"	PUNCT
inlawrev-2700	585	30	set	set	VERB
inlawrev-2700	585	31	forth	forth	ADP
inlawrev-2700	585	32	clear	clear	ADJ
inlawrev-2700	585	33	boundaries	boundary	NOUN
inlawrev-2700	585	34	for	for	ADP
inlawrev-2700	585	35	the	the	DET
inlawrev-2700	585	36	provision	provision	NOUN
inlawrev-2700	585	37	of	of	ADP
inlawrev-2700	585	38	tax	tax	NOUN
inlawrev-2700	585	39	-	-	PUNCT
inlawrev-2700	585	40	free	free	ADJ
inlawrev-2700	585	41	benefits	benefit	NOUN
inlawrev-2700	585	42	.	.	PUNCT
inlawrev-2700	586	1	"	"	PUNCT
inlawrev-2700	586	2	'	'	PUNCT
inlawrev-2700	586	3	^^	^^	PUNCT
inlawrev-2700	586	4	congress	congress	PROPN
inlawrev-2700	586	5	further	far	ADV
inlawrev-2700	586	6	intended	intend	VERB
inlawrev-2700	586	7	to	to	PART
inlawrev-2700	586	8	prevent	prevent	VERB
inlawrev-2700	586	9	an	an	DET
inlawrev-2700	586	10	unwanted	unwanted	ADJ
inlawrev-2700	586	11	tax	tax	NOUN
inlawrev-2700	586	12	increase	increase	NOUN
inlawrev-2700	586	13	from	from	ADP
inlawrev-2700	586	14	occurring	occur	VERB
inlawrev-2700	586	15	by	by	ADP
inlawrev-2700	586	16	preventing	prevent	VERB
inlawrev-2700	586	17	the	the	DET
inlawrev-2700	586	18	shifting	shifting	NOUN
inlawrev-2700	586	19	and	and	CCONJ
inlawrev-2700	586	20	shrinking	shrinking	NOUN
inlawrev-2700	586	21	of	of	ADP
inlawrev-2700	586	22	the	the	DET
inlawrev-2700	586	23	tax	tax	NOUN
inlawrev-2700	586	24	base'^^	base'^^	NOUN
inlawrev-2700	586	25	that	that	PRON
inlawrev-2700	586	26	might	might	AUX
inlawrev-2700	586	27	occur	occur	VERB
inlawrev-2700	586	28	if	if	SCONJ
inlawrev-2700	586	29	some	some	DET
inlawrev-2700	586	30	employees	employee	NOUN
inlawrev-2700	586	31	received	receive	VERB
inlawrev-2700	586	32	considerable	considerable	ADJ
inlawrev-2700	586	33	compensation	compensation	NOUN
inlawrev-2700	586	34	in	in	ADP
inlawrev-2700	586	35	the	the	DET
inlawrev-2700	586	36	form	form	NOUN
inlawrev-2700	586	37	of	of	ADP
inlawrev-2700	586	38	unregulated	unregulated	ADJ
inlawrev-2700	586	39	non	non	ADJ
inlawrev-2700	586	40	-	-	ADJ
inlawrev-2700	586	41	cash	cash	ADJ
inlawrev-2700	586	42	fringe	fringe	NOUN
inlawrev-2700	586	43	benefits	benefit	NOUN
inlawrev-2700	586	44	.	.	PUNCT
inlawrev-2700	586	45	'	'	PUNCT
inlawrev-2700	586	46	^^	^^	PUNCT
inlawrev-2700	587	1	congress	congress	PROPN
inlawrev-2700	587	2	was	be	AUX
inlawrev-2700	587	3	concerned	concern	VERB
inlawrev-2700	587	4	that	that	SCONJ
inlawrev-2700	587	5	the	the	DET
inlawrev-2700	587	6	tax	tax	NOUN
inlawrev-2700	587	7	burden	burden	NOUN
inlawrev-2700	587	8	might	might	AUX
inlawrev-2700	587	9	shift	shift	VERB
inlawrev-2700	587	10	and	and	CCONJ
inlawrev-2700	587	11	fall	fall	VERB
inlawrev-2700	587	12	unevenly	unevenly	ADV
inlawrev-2700	587	13	on	on	ADP
inlawrev-2700	587	14	employees	employee	NOUN
inlawrev-2700	587	15	in	in	ADP
inlawrev-2700	587	16	jobs	job	NOUN
inlawrev-2700	587	17	not	not	PART
inlawrev-2700	587	18	encouraging	encourage	VERB
inlawrev-2700	587	19	receipt	receipt	NOUN
inlawrev-2700	587	20	of	of	ADP
inlawrev-2700	587	21	fringe	fringe	NOUN
inlawrev-2700	587	22	benefits	benefit	NOUN
inlawrev-2700	587	23	because	because	SCONJ
inlawrev-2700	587	24	those	those	PRON
inlawrev-2700	587	25	in	in	ADP
inlawrev-2700	587	26	jobs	job	NOUN
inlawrev-2700	587	27	with	with	ADP
inlawrev-2700	587	28	fringe	fringe	NOUN
inlawrev-2700	587	29	benefits	benefit	NOUN
inlawrev-2700	587	30	would	would	AUX
inlawrev-2700	587	31	receive	receive	VERB
inlawrev-2700	587	32	more	more	ADJ
inlawrev-2700	587	33	income	income	NOUN
inlawrev-2700	587	34	in	in	ADP
inlawrev-2700	587	35	a	a	DET
inlawrev-2700	587	36	nontaxable	nontaxable	ADJ
inlawrev-2700	587	37	form	form	NOUN
inlawrev-2700	587	38	.	.	PUNCT
inlawrev-2700	588	1	'^<^	'^<^	NOUN
inlawrev-2700	588	2	to	to	PART
inlawrev-2700	588	3	be	be	AUX
inlawrev-2700	588	4	excluded	exclude	VERB
inlawrev-2700	588	5	under	under	ADP
inlawrev-2700	588	6	section	section	NOUN
inlawrev-2700	588	7	132	132	NUM
inlawrev-2700	588	8	,	,	PUNCT
inlawrev-2700	588	9	frequent	frequent	ADJ
inlawrev-2700	588	10	flyer	flyer	NOUN
inlawrev-2700	588	11	benefits	benefit	NOUN
inlawrev-2700	588	12	must	must	AUX
inlawrev-2700	588	13	qualify	qualify	VERB
inlawrev-2700	588	14	as	as	ADP
inlawrev-2700	588	15	one	one	NUM
inlawrev-2700	588	16	of	of	ADP
inlawrev-2700	588	17	the	the	DET
inlawrev-2700	588	18	four	four	NUM
inlawrev-2700	588	19	excludible	excludible	ADJ
inlawrev-2700	588	20	fringe	fringe	NOUN
inlawrev-2700	588	21	benefits	benefit	NOUN
inlawrev-2700	588	22	defined	define	VERB
inlawrev-2700	588	23	in	in	ADP
inlawrev-2700	588	24	the	the	DET
inlawrev-2700	588	25	section	section	NOUN
inlawrev-2700	588	26	.	.	PUNCT
inlawrev-2700	589	1	^^	^^	PUNCT
inlawrev-2700	589	2	'	'	PUNCT
inlawrev-2700	589	3	first	first	ADV
inlawrev-2700	589	4	,	,	PUNCT
inlawrev-2700	589	5	an	an	DET
inlawrev-2700	589	6	employee	employee	NOUN
inlawrev-2700	589	7	may	may	AUX
inlawrev-2700	589	8	exclude	exclude	VERB
inlawrev-2700	589	9	the	the	DET
inlawrev-2700	589	10	value	value	NOUN
inlawrev-2700	589	11	of	of	ADP
inlawrev-2700	589	12	an	an	DET
inlawrev-2700	589	13	additional	additional	ADJ
inlawrev-2700	589	14	no	no	DET
inlawrev-2700	589	15	-	-	PUNCT
inlawrev-2700	589	16	cost	cost	NOUN
inlawrev-2700	589	17	service	service	NOUN
inlawrev-2700	589	18	received	receive	VERB
inlawrev-2700	589	19	from	from	ADP
inlawrev-2700	589	20	his	his	PRON
inlawrev-2700	589	21	employer	employer	NOUN
inlawrev-2700	589	22	.	.	PUNCT
inlawrev-2700	590	1	'	'	PUNCT
inlawrev-2700	590	2	^^	^^	PUNCT
inlawrev-2700	590	3	generally	generally	ADV
inlawrev-2700	590	4	,	,	PUNCT
inlawrev-2700	590	5	because	because	SCONJ
inlawrev-2700	590	6	airplanes	airplane	NOUN
inlawrev-2700	590	7	usually	usually	ADV
inlawrev-2700	590	8	fly	fly	VERB
inlawrev-2700	590	9	at	at	ADP
inlawrev-2700	590	10	only	only	ADV
inlawrev-2700	590	11	sixty	sixty	NUM
inlawrev-2700	590	12	percent	percent	NOUN
inlawrev-2700	590	13	of	of	ADP
inlawrev-2700	590	14	capacity	capacity	NOUN
inlawrev-2700	590	15	,	,	PUNCT
inlawrev-2700	590	16	•^^	•^^	VERB
inlawrev-2700	590	17	frequent	frequent	ADJ
inlawrev-2700	590	18	flyer	flyer	NOUN
inlawrev-2700	590	19	bonuses	bonus	NOUN
inlawrev-2700	590	20	involve	involve	VERB
inlawrev-2700	590	21	no	no	DET
inlawrev-2700	590	22	additional	additional	ADJ
inlawrev-2700	590	23	cost	cost	NOUN
inlawrev-2700	590	24	to	to	ADP
inlawrev-2700	590	25	the	the	DET
inlawrev-2700	590	26	airlines	airline	NOUN
inlawrev-2700	590	27	.	.	PUNCT
inlawrev-2700	591	1	^^'^	^^'^	PROPN
inlawrev-2700	591	2	however	however	ADV
inlawrev-2700	591	3	,	,	PUNCT
inlawrev-2700	591	4	although	although	SCONJ
inlawrev-2700	591	5	the	the	DET
inlawrev-2700	591	6	exemption	exemption	NOUN
inlawrev-2700	591	7	seems	seem	VERB
inlawrev-2700	591	8	tailor	tailor	NOUN
inlawrev-2700	591	9	-	-	PUNCT
inlawrev-2700	591	10	made	make	VERB
inlawrev-2700	591	11	for	for	ADP
inlawrev-2700	591	12	airlines	airline	NOUN
inlawrev-2700	591	13	,	,	PUNCT
inlawrev-2700	591	14	this	this	DET
inlawrev-2700	591	15	benefit	benefit	NOUN
inlawrev-2700	591	16	applies	apply	VERB
inlawrev-2700	591	17	only	only	ADV
inlawrev-2700	591	18	to	to	ADP
inlawrev-2700	591	19	the	the	DET
inlawrev-2700	591	20	employees	employee	NOUN
inlawrev-2700	591	21	of	of	ADP
inlawrev-2700	591	22	''	''	PUNCT
inlawrev-2700	591	23	'	'	PUNCT
inlawrev-2700	591	24	see	see	VERB
inlawrev-2700	591	25	i	i	PROPN
inlawrev-2700	591	26	d.	d.	PROPN
inlawrev-2700	591	27	''	''	PUNCT
inlawrev-2700	591	28	'	'	PUNCT
inlawrev-2700	591	29	see	see	VERB
inlawrev-2700	591	30	i	i	PROPN
inlawrev-2700	591	31	d.	d.	PROPN
inlawrev-2700	591	32	''	''	PUNCT
inlawrev-2700	591	33	"	"	PUNCT
inlawrev-2700	591	34	see	see	VERB
inlawrev-2700	591	35	i	i	PRON
inlawrev-2700	591	36	d.	d.	PROPN
inlawrev-2700	591	37	"	"	PUNCT
inlawrev-2700	591	38	'	'	PUNCT
inlawrev-2700	591	39	i	i	PRON
inlawrev-2700	591	40	d.	d.	PROPN
inlawrev-2700	591	41	'	'	PROPN
inlawrev-2700	591	42	"	"	PUNCT
inlawrev-2700	591	43	i	i	PRON
inlawrev-2700	591	44	d.	d.	PROPN
inlawrev-2700	591	45	at	at	ADP
inlawrev-2700	591	46	841	841	NUM
inlawrev-2700	591	47	.	.	PUNCT
inlawrev-2700	592	1	"	"	PUNCT
inlawrev-2700	592	2	''	''	PUNCT
inlawrev-2700	592	3	see	see	VERB
inlawrev-2700	592	4	i	i	PROPN
inlawrev-2700	592	5	d.	d.	PROPN
inlawrev-2700	592	6	'	'	PUNCT
inlawrev-2700	592	7	^id	^id	PROPN
inlawrev-2700	592	8	.	.	PUNCT
inlawrev-2700	592	9	'	'	PUNCT
inlawrev-2700	592	10	^'i.r.c	^'i.r.c	PRON
inlawrev-2700	592	11	.	.	PUNCT
inlawrev-2700	593	1	§	§	PROPN
inlawrev-2700	593	2	132(a	132(a	PROPN
inlawrev-2700	593	3	)	)	PUNCT
inlawrev-2700	593	4	(	(	PUNCT
inlawrev-2700	593	5	law	law	NOUN
inlawrev-2700	593	6	.	.	PUNCT
inlawrev-2700	594	1	co	co	NOUN
inlawrev-2700	594	2	-	-	NOUN
inlawrev-2700	594	3	op	op	NOUN
inlawrev-2700	594	4	.	.	PUNCT
inlawrev-2700	594	5	1986	1986	NUM
inlawrev-2700	594	6	)	)	PUNCT
inlawrev-2700	594	7	states	state	NOUN
inlawrev-2700	594	8	:	:	PUNCT
inlawrev-2700	594	9	"	"	PUNCT
inlawrev-2700	594	10	gross	gross	ADJ
inlawrev-2700	594	11	income	income	NOUN
inlawrev-2700	594	12	shall	shall	AUX
inlawrev-2700	594	13	not	not	PART
inlawrev-2700	594	14	include	include	VERB
inlawrev-2700	594	15	any	any	DET
inlawrev-2700	594	16	fringe	fringe	NOUN
inlawrev-2700	594	17	benefit	benefit	NOUN
inlawrev-2700	594	18	which	which	PRON
inlawrev-2700	594	19	qualifies	qualify	VERB
inlawrev-2700	594	20	as	as	ADP
inlawrev-2700	594	21	a—(1	a—(1	NOUN
inlawrev-2700	594	22	)	)	PUNCT
inlawrev-2700	594	23	no	no	ADV
inlawrev-2700	594	24	-	-	PUNCT
inlawrev-2700	594	25	additional	additional	ADJ
inlawrev-2700	594	26	cost	cost	NOUN
inlawrev-2700	594	27	service	service	NOUN
inlawrev-2700	594	28	,	,	PUNCT
inlawrev-2700	594	29	(	(	PUNCT
inlawrev-2700	594	30	2	2	X
inlawrev-2700	594	31	)	)	PUNCT
inlawrev-2700	594	32	qualified	qualified	ADJ
inlawrev-2700	594	33	employee	employee	NOUN
inlawrev-2700	594	34	discount	discount	NOUN
inlawrev-2700	594	35	,	,	PUNCT
inlawrev-2700	594	36	(	(	PUNCT
inlawrev-2700	594	37	3	3	X
inlawrev-2700	594	38	)	)	PUNCT
inlawrev-2700	594	39	working	work	VERB
inlawrev-2700	594	40	condition	condition	NOUN
inlawrev-2700	594	41	fringe	fringe	NOUN
inlawrev-2700	594	42	,	,	PUNCT
inlawrev-2700	594	43	or	or	CCONJ
inlawrev-2700	594	44	(	(	PUNCT
inlawrev-2700	594	45	4	4	X
inlawrev-2700	594	46	)	)	PUNCT
inlawrev-2700	594	47	de	de	X
inlawrev-2700	594	48	minimus	minimus	NOUN
inlawrev-2700	594	49	fringe	fringe	NOUN
inlawrev-2700	594	50	.	.	PUNCT
inlawrev-2700	594	51	"	"	PUNCT
inlawrev-2700	595	1	"	"	PUNCT
inlawrev-2700	595	2	^i.r.c	^i.r.c	X
inlawrev-2700	595	3	.	.	PUNCT
inlawrev-2700	596	1	§	§	PROPN
inlawrev-2700	596	2	132(b	132(b	PROPN
inlawrev-2700	596	3	)	)	PUNCT
inlawrev-2700	596	4	(	(	PUNCT
inlawrev-2700	596	5	law	law	NOUN
inlawrev-2700	596	6	.	.	PUNCT
inlawrev-2700	597	1	co	co	NOUN
inlawrev-2700	597	2	-	-	NOUN
inlawrev-2700	597	3	op	op	NOUN
inlawrev-2700	597	4	.	.	PUNCT
inlawrev-2700	597	5	1986	1986	NUM
inlawrev-2700	597	6	)	)	PUNCT
inlawrev-2700	597	7	states	state	NOUN
inlawrev-2700	597	8	:	:	PUNCT
inlawrev-2700	598	1	[	[	X
inlawrev-2700	598	2	t]he	t]he	ADJ
inlawrev-2700	598	3	term	term	NOUN
inlawrev-2700	598	4	'	'	PUNCT
inlawrev-2700	598	5	no	no	PRON
inlawrev-2700	598	6	-	-	PUNCT
inlawrev-2700	598	7	additional	additional	ADJ
inlawrev-2700	598	8	cost	cost	NOUN
inlawrev-2700	598	9	service	service	NOUN
inlawrev-2700	598	10	'	'	PUNCT
inlawrev-2700	598	11	means	mean	VERB
inlawrev-2700	598	12	any	any	DET
inlawrev-2700	598	13	service	service	NOUN
inlawrev-2700	598	14	provided	provide	VERB
inlawrev-2700	598	15	by	by	ADP
inlawrev-2700	598	16	an	an	DET
inlawrev-2700	598	17	employer	employer	NOUN
inlawrev-2700	598	18	to	to	ADP
inlawrev-2700	598	19	an	an	DET
inlawrev-2700	598	20	employee	employee	NOUN
inlawrev-2700	598	21	for	for	ADP
inlawrev-2700	598	22	use	use	NOUN
inlawrev-2700	598	23	by	by	ADP
inlawrev-2700	598	24	such	such	ADJ
inlawrev-2700	598	25	employee	employee	NOUN
inlawrev-2700	598	26	if—(1	if—(1	NOUN
inlawrev-2700	598	27	)	)	PUNCT
inlawrev-2700	598	28	such	such	ADJ
inlawrev-2700	598	29	service	service	NOUN
inlawrev-2700	598	30	is	be	AUX
inlawrev-2700	598	31	offered	offer	VERB
inlawrev-2700	598	32	for	for	ADP
inlawrev-2700	598	33	sale	sale	NOUN
inlawrev-2700	598	34	to	to	ADP
inlawrev-2700	598	35	customers	customer	NOUN
inlawrev-2700	598	36	in	in	ADP
inlawrev-2700	598	37	the	the	DET
inlawrev-2700	598	38	ordinary	ordinary	ADJ
inlawrev-2700	598	39	course	course	NOUN
inlawrev-2700	598	40	of	of	ADP
inlawrev-2700	598	41	the	the	DET
inlawrev-2700	598	42	une	une	PROPN
inlawrev-2700	598	43	of	of	ADP
inlawrev-2700	598	44	business	business	NOUN
inlawrev-2700	598	45	of	of	ADP
inlawrev-2700	598	46	the	the	DET
inlawrev-2700	598	47	employer	employer	NOUN
inlawrev-2700	598	48	in	in	ADP
inlawrev-2700	598	49	which	which	PRON
inlawrev-2700	598	50	the	the	DET
inlawrev-2700	598	51	employee	employee	NOUN
inlawrev-2700	598	52	is	be	AUX
inlawrev-2700	598	53	performing	perform	VERB
inlawrev-2700	598	54	services	service	NOUN
inlawrev-2700	598	55	,	,	PUNCT
inlawrev-2700	598	56	and	and	CCONJ
inlawrev-2700	598	57	(	(	PUNCT
inlawrev-2700	598	58	2	2	X
inlawrev-2700	598	59	)	)	PUNCT
inlawrev-2700	598	60	the	the	DET
inlawrev-2700	598	61	employer	employer	NOUN
inlawrev-2700	598	62	incurs	incur	VERB
inlawrev-2700	598	63	no	no	DET
inlawrev-2700	598	64	substantial	substantial	ADJ
inlawrev-2700	598	65	additional	additional	ADJ
inlawrev-2700	598	66	cost	cost	NOUN
inlawrev-2700	598	67	(	(	PUNCT
inlawrev-2700	598	68	including	include	VERB
inlawrev-2700	598	69	forgone	forgo	VERB
inlawrev-2700	598	70	revenue	revenue	NOUN
inlawrev-2700	598	71	)	)	PUNCT
inlawrev-2700	598	72	in	in	ADP
inlawrev-2700	598	73	providing	provide	VERB
inlawrev-2700	598	74	such	such	ADJ
inlawrev-2700	598	75	service	service	NOUN
inlawrev-2700	598	76	to	to	ADP
inlawrev-2700	598	77	the	the	DET
inlawrev-2700	598	78	employee	employee	NOUN
inlawrev-2700	598	79	....	....	PUNCT
inlawrev-2700	599	1	'	'	NUM
inlawrev-2700	599	2	^^see	^^see	NUM
inlawrev-2700	599	3	sherman	sherman	PROPN
inlawrev-2700	599	4	,	,	PUNCT
inlawrev-2700	599	5	supra	supra	PROPN
inlawrev-2700	599	6	note	note	PROPN
inlawrev-2700	599	7	1	1	NUM
inlawrev-2700	599	8	,	,	PUNCT
inlawrev-2700	599	9	at	at	ADP
inlawrev-2700	599	10	108	108	NUM
inlawrev-2700	599	11	.	.	PUNCT
inlawrev-2700	600	1	'	'	PUNCT
inlawrev-2700	600	2	^'see	^'see	ADJ
inlawrev-2700	600	3	new	new	ADJ
inlawrev-2700	600	4	deals	deal	NOUN
inlawrev-2700	600	5	,	,	PUNCT
inlawrev-2700	600	6	supra	supra	PROPN
inlawrev-2700	600	7	note	note	NOUN
inlawrev-2700	600	8	5	5	NUM
inlawrev-2700	600	9	,	,	PUNCT
inlawrev-2700	600	10	at	at	ADP
inlawrev-2700	600	11	170	170	NUM
inlawrev-2700	600	12	-	-	SYM
inlawrev-2700	600	13	72	72	NUM
inlawrev-2700	600	14	.	.	PUNCT
inlawrev-2700	600	15	1987	1987	NUM
inlawrev-2700	600	16	]	]	PUNCT
inlawrev-2700	600	17	frequent	frequent	ADJ
inlawrev-2700	600	18	flyer	flyer	NOUN
inlawrev-2700	600	19	benefits	benefit	VERB
inlawrev-2700	600	20	845	845	NUM
inlawrev-2700	600	21	the	the	DET
inlawrev-2700	600	22	airlines,^^^	airlines,^^^	NOUN
inlawrev-2700	600	23	not	not	PART
inlawrev-2700	600	24	to	to	ADP
inlawrev-2700	600	25	employees	employee	NOUN
inlawrev-2700	600	26	of	of	ADP
inlawrev-2700	600	27	other	other	ADJ
inlawrev-2700	600	28	business	business	NOUN
inlawrev-2700	600	29	;	;	PUNCT
inlawrev-2700	600	30	therefore	therefore	ADV
inlawrev-2700	600	31	,	,	PUNCT
inlawrev-2700	600	32	this	this	DET
inlawrev-2700	600	33	exemption	exemption	NOUN
inlawrev-2700	600	34	can	can	AUX
inlawrev-2700	600	35	not	not	PART
inlawrev-2700	600	36	apply	apply	VERB
inlawrev-2700	600	37	to	to	ADP
inlawrev-2700	600	38	frequent	frequent	ADJ
inlawrev-2700	600	39	flyer	flyer	NOUN
inlawrev-2700	600	40	bonus	bonus	NOUN
inlawrev-2700	600	41	flights	flight	NOUN
inlawrev-2700	600	42	.	.	PUNCT
inlawrev-2700	601	1	second	second	ADJ
inlawrev-2700	601	2	,	,	PUNCT
inlawrev-2700	601	3	the	the	DET
inlawrev-2700	601	4	exemption	exemption	NOUN
inlawrev-2700	601	5	for	for	ADP
inlawrev-2700	601	6	qualified	qualified	ADJ
inlawrev-2700	601	7	employee	employee	NOUN
inlawrev-2700	601	8	discount	discount	NOUN
inlawrev-2700	601	9	fringe	fringe	NOUN
inlawrev-2700	601	10	benefits	benefit	NOUN
inlawrev-2700	601	11	applies	apply	VERB
inlawrev-2700	601	12	to	to	ADP
inlawrev-2700	601	13	employees	employee	NOUN
inlawrev-2700	601	14	who	who	PRON
inlawrev-2700	601	15	receive	receive	VERB
inlawrev-2700	601	16	discounts	discount	NOUN
inlawrev-2700	601	17	on	on	ADP
inlawrev-2700	601	18	goods	good	NOUN
inlawrev-2700	601	19	or	or	CCONJ
inlawrev-2700	601	20	services	service	NOUN
inlawrev-2700	601	21	that	that	PRON
inlawrev-2700	601	22	the	the	DET
inlawrev-2700	601	23	employer	employer	NOUN
inlawrev-2700	601	24	sells	sell	VERB
inlawrev-2700	601	25	.	.	PUNCT
inlawrev-2700	602	1	'	'	PUNCT
inlawrev-2700	602	2	^^	^^	PUNCT
inlawrev-2700	602	3	this	this	DET
inlawrev-2700	602	4	exemption	exemption	NOUN
inlawrev-2700	602	5	can	can	AUX
inlawrev-2700	602	6	not	not	PART
inlawrev-2700	602	7	apply	apply	VERB
inlawrev-2700	602	8	to	to	ADP
inlawrev-2700	602	9	benefits	benefit	NOUN
inlawrev-2700	602	10	received	receive	VERB
inlawrev-2700	602	11	by	by	ADP
inlawrev-2700	602	12	the	the	DET
inlawrev-2700	602	13	general	general	ADJ
inlawrev-2700	602	14	frequent	frequent	ADJ
inlawrev-2700	602	15	flyer	flyer	NOUN
inlawrev-2700	602	16	because	because	SCONJ
inlawrev-2700	602	17	the	the	DET
inlawrev-2700	602	18	recipient	recipient	NOUN
inlawrev-2700	602	19	must	must	AUX
inlawrev-2700	602	20	be	be	AUX
inlawrev-2700	602	21	an	an	DET
inlawrev-2700	602	22	employee	employee	NOUN
inlawrev-2700	602	23	of	of	ADP
inlawrev-2700	602	24	the	the	DET
inlawrev-2700	602	25	airhne	airhne	NOUN
inlawrev-2700	602	26	to	to	PART
inlawrev-2700	602	27	qualify	qualify	VERB
inlawrev-2700	602	28	under	under	ADP
inlawrev-2700	602	29	this	this	DET
inlawrev-2700	602	30	section	section	NOUN
inlawrev-2700	602	31	.	.	PUNCT
inlawrev-2700	603	1	'	'	PUNCT
inlawrev-2700	603	2	^^	^^	PUNCT
inlawrev-2700	603	3	furthermore	furthermore	ADV
inlawrev-2700	603	4	,	,	PUNCT
inlawrev-2700	603	5	the	the	DET
inlawrev-2700	603	6	temporary	temporary	ADJ
inlawrev-2700	603	7	regulations	regulation	NOUN
inlawrev-2700	603	8	have	have	AUX
inlawrev-2700	603	9	plugged	plug	VERB
inlawrev-2700	603	10	a	a	DET
inlawrev-2700	603	11	potential	potential	ADJ
inlawrev-2700	603	12	loophole	loophole	NOUN
inlawrev-2700	603	13	by	by	ADP
inlawrev-2700	603	14	stating	state	VERB
inlawrev-2700	603	15	that	that	SCONJ
inlawrev-2700	603	16	an	an	DET
inlawrev-2700	603	17	exclusion	exclusion	NOUN
inlawrev-2700	603	18	of	of	ADP
inlawrev-2700	603	19	income	income	NOUN
inlawrev-2700	603	20	due	due	ADP
inlawrev-2700	603	21	to	to	ADP
inlawrev-2700	603	22	a	a	DET
inlawrev-2700	603	23	quahfied	quahfie	VERB
inlawrev-2700	603	24	employee	employee	NOUN
inlawrev-2700	603	25	discount	discount	NOUN
inlawrev-2700	603	26	does	do	AUX
inlawrev-2700	603	27	not	not	PART
inlawrev-2700	603	28	apply	apply	VERB
inlawrev-2700	603	29	to	to	ADP
inlawrev-2700	603	30	reciprocal	reciprocal	ADJ
inlawrev-2700	603	31	agreements	agreement	NOUN
inlawrev-2700	603	32	between	between	ADP
inlawrev-2700	603	33	employers	employer	NOUN
inlawrev-2700	603	34	.	.	PUNCT
inlawrev-2700	604	1	'	'	PUNCT
inlawrev-2700	604	2	^^	^^	PUNCT
inlawrev-2700	604	3	even	even	ADV
inlawrev-2700	604	4	if	if	SCONJ
inlawrev-2700	604	5	the	the	DET
inlawrev-2700	604	6	airline	airline	NOUN
inlawrev-2700	604	7	receives	receive	VERB
inlawrev-2700	604	8	discounts	discount	NOUN
inlawrev-2700	604	9	for	for	ADP
inlawrev-2700	604	10	its	its	PRON
inlawrev-2700	604	11	employees	employee	NOUN
inlawrev-2700	604	12	from	from	ADP
inlawrev-2700	604	13	the	the	DET
inlawrev-2700	604	14	employer	employer	NOUN
inlawrev-2700	604	15	whose	whose	DET
inlawrev-2700	604	16	employees	employee	NOUN
inlawrev-2700	604	17	receive	receive	VERB
inlawrev-2700	604	18	bonus	bonus	NOUN
inlawrev-2700	604	19	flights	flight	NOUN
inlawrev-2700	604	20	,	,	PUNCT
inlawrev-2700	604	21	the	the	DET
inlawrev-2700	604	22	goods	good	NOUN
inlawrev-2700	604	23	and	and	CCONJ
inlawrev-2700	604	24	services	service	NOUN
inlawrev-2700	604	25	exchanged	exchange	VERB
inlawrev-2700	604	26	will	will	AUX
inlawrev-2700	604	27	not	not	PART
inlawrev-2700	604	28	be	be	AUX
inlawrev-2700	604	29	excludible	excludible	ADJ
inlawrev-2700	604	30	from	from	ADP
inlawrev-2700	604	31	gross	gross	ADJ
inlawrev-2700	604	32	income	income	NOUN
inlawrev-2700	604	33	for	for	ADP
inlawrev-2700	604	34	the	the	DET
inlawrev-2700	604	35	employees	employee	NOUN
inlawrev-2700	604	36	of	of	ADP
inlawrev-2700	604	37	either	either	DET
inlawrev-2700	604	38	company	company	NOUN
inlawrev-2700	604	39	.	.	PUNCT
inlawrev-2700	605	1	the	the	DET
inlawrev-2700	605	2	temporary	temporary	ADJ
inlawrev-2700	605	3	regulation	regulation	NOUN
inlawrev-2700	605	4	imposes	impose	VERB
inlawrev-2700	605	5	affinal	affinal	ADJ
inlawrev-2700	605	6	constraint	constraint	NOUN
inlawrev-2700	605	7	on	on	ADP
inlawrev-2700	605	8	the	the	DET
inlawrev-2700	605	9	exempt	exempt	ADJ
inlawrev-2700	605	10	status	status	NOUN
inlawrev-2700	605	11	of	of	ADP
inlawrev-2700	605	12	employee	employee	NOUN
inlawrev-2700	605	13	discounts	discount	NOUN
inlawrev-2700	605	14	when	when	SCONJ
inlawrev-2700	605	15	it	it	PRON
inlawrev-2700	605	16	states	state	VERB
inlawrev-2700	605	17	that	that	SCONJ
inlawrev-2700	605	18	quantity	quantity	NOUN
inlawrev-2700	605	19	(	(	PUNCT
inlawrev-2700	605	20	volume	volume	NOUN
inlawrev-2700	605	21	)	)	PUNCT
inlawrev-2700	605	22	discounts	discount	NOUN
inlawrev-2700	605	23	are	be	AUX
inlawrev-2700	605	24	not	not	PART
inlawrev-2700	605	25	reflected	reflect	VERB
inlawrev-2700	605	26	by	by	ADP
inlawrev-2700	605	27	this	this	DET
inlawrev-2700	605	28	benefit	benefit	NOUN
inlawrev-2700	605	29	unless	unless	SCONJ
inlawrev-2700	605	30	the	the	DET
inlawrev-2700	605	31	employee	employee	NOUN
inlawrev-2700	605	32	himself	himself	PRON
inlawrev-2700	605	33	purchases	purchase	VERB
inlawrev-2700	605	34	the	the	DET
inlawrev-2700	605	35	requisite	requisite	ADJ
inlawrev-2700	605	36	quantity	quantity	NOUN
inlawrev-2700	605	37	of	of	ADP
inlawrev-2700	605	38	the	the	DET
inlawrev-2700	605	39	product	product	NOUN
inlawrev-2700	605	40	or	or	CCONJ
inlawrev-2700	605	41	service	service	NOUN
inlawrev-2700	605	42	;	;	PUNCT
inlawrev-2700	605	43	'	'	PUNCT
inlawrev-2700	605	44	^^	^^	PUNCT
inlawrev-2700	605	45	therefore	therefore	ADV
inlawrev-2700	605	46	,	,	PUNCT
inlawrev-2700	605	47	because	because	SCONJ
inlawrev-2700	605	48	the	the	DET
inlawrev-2700	605	49	employer	employer	NOUN
inlawrev-2700	605	50	paid	pay	VERB
inlawrev-2700	605	51	for	for	ADP
inlawrev-2700	605	52	the	the	DET
inlawrev-2700	605	53	flights	flight	NOUN
inlawrev-2700	605	54	,	,	PUNCT
inlawrev-2700	605	55	the	the	DET
inlawrev-2700	605	56	employee	employee	NOUN
inlawrev-2700	605	57	must	must	AUX
inlawrev-2700	605	58	include	include	VERB
inlawrev-2700	605	59	any	any	DET
inlawrev-2700	605	60	bonus	bonus	NOUN
inlawrev-2700	605	61	flights	flight	NOUN
inlawrev-2700	605	62	received	receive	VERB
inlawrev-2700	605	63	in	in	ADP
inlawrev-2700	605	64	gross	gross	ADJ
inlawrev-2700	605	65	income	income	NOUN
inlawrev-2700	605	66	.	.	PUNCT
inlawrev-2700	606	1	third	third	ADJ
inlawrev-2700	606	2	,	,	PUNCT
inlawrev-2700	606	3	an	an	DET
inlawrev-2700	606	4	exemption	exemption	NOUN
inlawrev-2700	606	5	from	from	ADP
inlawrev-2700	606	6	gross	gross	ADJ
inlawrev-2700	606	7	income	income	NOUN
inlawrev-2700	606	8	is	be	AUX
inlawrev-2700	606	9	provided	provide	VERB
inlawrev-2700	606	10	for	for	ADP
inlawrev-2700	606	11	a	a	DET
inlawrev-2700	606	12	working	work	VERB
inlawrev-2700	606	13	condition	condition	NOUN
inlawrev-2700	606	14	fringe	fringe	NOUN
inlawrev-2700	606	15	benefit	benefit	NOUN
inlawrev-2700	606	16	.	.	PUNCT
inlawrev-2700	607	1	this	this	DET
inlawrev-2700	607	2	exemption	exemption	NOUN
inlawrev-2700	607	3	applies	apply	VERB
inlawrev-2700	607	4	to	to	ADP
inlawrev-2700	607	5	property	property	NOUN
inlawrev-2700	607	6	awarded	award	VERB
inlawrev-2700	607	7	to	to	ADP
inlawrev-2700	607	8	the	the	DET
inlawrev-2700	607	9	employee	employee	NOUN
inlawrev-2700	607	10	which	which	PRON
inlawrev-2700	607	11	would	would	AUX
inlawrev-2700	607	12	have	have	AUX
inlawrev-2700	607	13	been	be	AUX
inlawrev-2700	607	14	deductible	deductible	ADJ
inlawrev-2700	607	15	as	as	ADP
inlawrev-2700	607	16	a	a	DET
inlawrev-2700	607	17	business	business	NOUN
inlawrev-2700	607	18	expense,^^	expense,^^	NOUN
inlawrev-2700	607	19	or	or	CCONJ
inlawrev-2700	607	20	subject	subject	NOUN
inlawrev-2700	607	21	to	to	ADP
inlawrev-2700	607	22	capitauzation	capitauzation	NOUN
inlawrev-2700	607	23	and	and	CCONJ
inlawrev-2700	607	24	depreciation,^^^	depreciation,^^^	PROPN
inlawrev-2700	607	25	if	if	SCONJ
inlawrev-2700	607	26	the	the	DET
inlawrev-2700	607	27	employee	employee	NOUN
inlawrev-2700	607	28	had	have	AUX
inlawrev-2700	607	29	been	be	AUX
inlawrev-2700	607	30	195qjxemp	195qjxemp	PROPN
inlawrev-2700	607	31	.	.	PUNCT
inlawrev-2700	608	1	treas	treas	PROPN
inlawrev-2700	608	2	.	.	PUNCT
inlawrev-2700	609	1	reg	reg	PROPN
inlawrev-2700	609	2	.	.	PUNCT
inlawrev-2700	610	1	§	§	PROPN
inlawrev-2700	610	2	1.132	1.132	NUM
inlawrev-2700	610	3	-	-	SYM
inlawrev-2700	610	4	2	2	NUM
inlawrev-2700	610	5	t	t	NOUN
inlawrev-2700	610	6	(	(	PUNCT
inlawrev-2700	610	7	1985	1985	NUM
inlawrev-2700	610	8	)	)	PUNCT
inlawrev-2700	610	9	.	.	PUNCT
inlawrev-2700	611	1	subsection	subsection	NOUN
inlawrev-2700	611	2	(	(	PUNCT
inlawrev-2700	611	3	b	b	NOUN
inlawrev-2700	611	4	)	)	PUNCT
inlawrev-2700	611	5	provides	provide	VERB
inlawrev-2700	611	6	that	that	SCONJ
inlawrev-2700	611	7	reciprocal	reciprocal	ADJ
inlawrev-2700	611	8	agreements	agreement	NOUN
inlawrev-2700	611	9	between	between	ADP
inlawrev-2700	611	10	employers	employer	NOUN
inlawrev-2700	611	11	to	to	PART
inlawrev-2700	611	12	provide	provide	VERB
inlawrev-2700	611	13	no	no	PRON
inlawrev-2700	611	14	-	-	PUNCT
inlawrev-2700	611	15	additional	additional	ADJ
inlawrev-2700	611	16	cost	cost	NOUN
inlawrev-2700	611	17	service	service	NOUN
inlawrev-2700	611	18	fringe	fringe	NOUN
inlawrev-2700	611	19	benefits	benefit	NOUN
inlawrev-2700	611	20	to	to	ADP
inlawrev-2700	611	21	each	each	DET
inlawrev-2700	611	22	other	other	ADJ
inlawrev-2700	611	23	's	's	PART
inlawrev-2700	611	24	employees	employee	NOUN
inlawrev-2700	611	25	are	be	AUX
inlawrev-2700	611	26	allowed	allow	VERB
inlawrev-2700	611	27	if	if	SCONJ
inlawrev-2700	611	28	the	the	DET
inlawrev-2700	611	29	services	service	NOUN
inlawrev-2700	611	30	meet	meet	VERB
inlawrev-2700	611	31	the	the	DET
inlawrev-2700	611	32	requirements	requirement	NOUN
inlawrev-2700	611	33	of	of	ADP
inlawrev-2700	611	34	i.r.c	i.r.c	NOUN
inlawrev-2700	611	35	.	.	PUNCT
inlawrev-2700	612	1	§	§	PROPN
inlawrev-2700	612	2	132(b)(1	132(b)(1	PROPN
inlawrev-2700	612	3	)	)	PUNCT
inlawrev-2700	612	4	&	&	CCONJ
inlawrev-2700	612	5	(	(	PUNCT
inlawrev-2700	612	6	2	2	NUM
inlawrev-2700	612	7	)	)	PUNCT
inlawrev-2700	612	8	.	.	PUNCT
inlawrev-2700	613	1	because	because	SCONJ
inlawrev-2700	613	2	this	this	PRON
inlawrev-2700	613	3	is	be	AUX
inlawrev-2700	613	4	the	the	DET
inlawrev-2700	613	5	only	only	ADJ
inlawrev-2700	613	6	way	way	NOUN
inlawrev-2700	613	7	a	a	DET
inlawrev-2700	613	8	no	no	ADV
inlawrev-2700	613	9	-	-	PUNCT
inlawrev-2700	613	10	additional	additional	ADJ
inlawrev-2700	613	11	cost	cost	NOUN
inlawrev-2700	613	12	service	service	NOUN
inlawrev-2700	613	13	fringe	fringe	NOUN
inlawrev-2700	613	14	benefit	benefit	NOUN
inlawrev-2700	613	15	can	can	AUX
inlawrev-2700	613	16	be	be	AUX
inlawrev-2700	613	17	made	make	VERB
inlawrev-2700	613	18	available	available	ADJ
inlawrev-2700	613	19	to	to	ADP
inlawrev-2700	613	20	non	non	NOUN
inlawrev-2700	613	21	-	-	NOUN
inlawrev-2700	613	22	employees	employee	NOUN
inlawrev-2700	613	23	of	of	ADP
inlawrev-2700	613	24	the	the	DET
inlawrev-2700	613	25	employer	employer	NOUN
inlawrev-2700	613	26	providing	provide	VERB
inlawrev-2700	613	27	the	the	DET
inlawrev-2700	613	28	service	service	NOUN
inlawrev-2700	613	29	,	,	PUNCT
inlawrev-2700	613	30	frequent	frequent	ADJ
inlawrev-2700	613	31	flyer	flyer	NOUN
inlawrev-2700	613	32	benefits	benefit	NOUN
inlawrev-2700	613	33	made	make	VERB
inlawrev-2700	613	34	available	available	ADJ
inlawrev-2700	613	35	to	to	ADP
inlawrev-2700	613	36	the	the	DET
inlawrev-2700	613	37	public	public	NOUN
inlawrev-2700	613	38	can	can	AUX
inlawrev-2700	613	39	not	not	PART
inlawrev-2700	613	40	qualify	qualify	VERB
inlawrev-2700	613	41	for	for	ADP
inlawrev-2700	613	42	exclusion	exclusion	NOUN
inlawrev-2700	613	43	under	under	ADP
inlawrev-2700	613	44	this	this	DET
inlawrev-2700	613	45	section	section	NOUN
inlawrev-2700	613	46	.	.	PUNCT
inlawrev-2700	614	1	'	'	PUNCT
inlawrev-2700	614	2	^i.r.c	^i.r.c	NUM
inlawrev-2700	614	3	.	.	PUNCT
inlawrev-2700	615	1	§	§	PROPN
inlawrev-2700	615	2	132(c)(1	132(c)(1	NUM
inlawrev-2700	615	3	)	)	PUNCT
inlawrev-2700	615	4	(	(	PUNCT
inlawrev-2700	615	5	law	law	NOUN
inlawrev-2700	615	6	.	.	PUNCT
inlawrev-2700	616	1	co	co	NOUN
inlawrev-2700	616	2	-	-	NOUN
inlawrev-2700	616	3	op	op	NOUN
inlawrev-2700	616	4	.	.	PUNCT
inlawrev-2700	616	5	1986	1986	NUM
inlawrev-2700	616	6	)	)	PUNCT
inlawrev-2700	616	7	states	state	NOUN
inlawrev-2700	616	8	:	:	PUNCT
inlawrev-2700	616	9	the	the	DET
inlawrev-2700	616	10	term	term	NOUN
inlawrev-2700	616	11	'	'	PUNCT
inlawrev-2700	616	12	quahfied	quahfied	ADJ
inlawrev-2700	616	13	employee	employee	NOUN
inlawrev-2700	616	14	discount	discount	NOUN
inlawrev-2700	616	15	'	'	PUNCT
inlawrev-2700	616	16	means	mean	VERB
inlawrev-2700	616	17	any	any	DET
inlawrev-2700	616	18	employee	employee	NOUN
inlawrev-2700	616	19	discount	discount	NOUN
inlawrev-2700	617	1	[	[	X
inlawrev-2700	617	2	on	on	ADP
inlawrev-2700	617	3	property	property	NOUN
inlawrev-2700	617	4	or	or	CCONJ
inlawrev-2700	617	5	services	service	NOUN
inlawrev-2700	617	6	offered	offer	VERB
inlawrev-2700	617	7	for	for	ADP
inlawrev-2700	617	8	sale	sale	NOUN
inlawrev-2700	617	9	in	in	ADP
inlawrev-2700	617	10	the	the	DET
inlawrev-2700	617	11	employer	employer	NOUN
inlawrev-2700	617	12	's	's	PART
inlawrev-2700	617	13	ordinary	ordinary	ADJ
inlawrev-2700	617	14	course	course	NOUN
inlawrev-2700	617	15	of	of	ADP
inlawrev-2700	617	16	business	business	NOUN
inlawrev-2700	617	17	]	]	PUNCT
inlawrev-2700	617	18	to	to	ADP
inlawrev-2700	617	19	the	the	DET
inlawrev-2700	617	20	extent	extent	NOUN
inlawrev-2700	617	21	the	the	DET
inlawrev-2700	617	22	discount	discount	NOUN
inlawrev-2700	617	23	does	do	AUX
inlawrev-2700	617	24	not	not	PART
inlawrev-2700	617	25	exceed—(a	exceed—(a	VERB
inlawrev-2700	617	26	)	)	PUNCT
inlawrev-2700	617	27	in	in	ADP
inlawrev-2700	617	28	the	the	DET
inlawrev-2700	617	29	case	case	NOUN
inlawrev-2700	617	30	of	of	ADP
inlawrev-2700	617	31	property	property	NOUN
inlawrev-2700	617	32	,	,	PUNCT
inlawrev-2700	617	33	the	the	DET
inlawrev-2700	617	34	gross	gross	ADJ
inlawrev-2700	617	35	profit	profit	NOUN
inlawrev-2700	617	36	percentage	percentage	NOUN
inlawrev-2700	617	37	of	of	ADP
inlawrev-2700	617	38	the	the	DET
inlawrev-2700	617	39	price	price	NOUN
inlawrev-2700	617	40	at	at	ADP
inlawrev-2700	617	41	which	which	PRON
inlawrev-2700	617	42	the	the	DET
inlawrev-2700	617	43	property	property	NOUN
inlawrev-2700	617	44	is	be	AUX
inlawrev-2700	617	45	being	be	AUX
inlawrev-2700	617	46	offered	offer	VERB
inlawrev-2700	617	47	by	by	ADP
inlawrev-2700	617	48	the	the	DET
inlawrev-2700	617	49	employer	employer	NOUN
inlawrev-2700	617	50	to	to	ADP
inlawrev-2700	617	51	customers	customer	NOUN
inlawrev-2700	617	52	,	,	PUNCT
inlawrev-2700	617	53	or	or	CCONJ
inlawrev-2700	617	54	(	(	PUNCT
inlawrev-2700	617	55	b	b	NOUN
inlawrev-2700	617	56	)	)	PUNCT
inlawrev-2700	617	57	in	in	ADP
inlawrev-2700	617	58	the	the	DET
inlawrev-2700	617	59	case	case	NOUN
inlawrev-2700	617	60	of	of	ADP
inlawrev-2700	617	61	services	service	NOUN
inlawrev-2700	617	62	,	,	PUNCT
inlawrev-2700	617	63	20	20	NUM
inlawrev-2700	617	64	percent	percent	NOUN
inlawrev-2700	617	65	of	of	ADP
inlawrev-2700	617	66	the	the	DET
inlawrev-2700	617	67	price	price	NOUN
inlawrev-2700	617	68	at	at	ADP
inlawrev-2700	617	69	which	which	PRON
inlawrev-2700	617	70	services	service	NOUN
inlawrev-2700	617	71	are	be	AUX
inlawrev-2700	617	72	being	be	AUX
inlawrev-2700	617	73	offered	offer	VERB
inlawrev-2700	617	74	to	to	ADP
inlawrev-2700	617	75	customers	customer	NOUN
inlawrev-2700	617	76	.	.	PUNCT
inlawrev-2700	618	1	'	'	PUNCT
inlawrev-2700	618	2	^'see	^'see	PUNCT
inlawrev-2700	619	1	i	i	PRON
inlawrev-2700	619	2	d.	d.	NOUN
inlawrev-2700	619	3	"	"	PUNCT
inlawrev-2700	619	4	«	«	PUNCT
inlawrev-2700	619	5	temp	temp	NOUN
inlawrev-2700	619	6	.	.	PUNCT
inlawrev-2700	620	1	treas	treas	PROPN
inlawrev-2700	620	2	.	.	PUNCT
inlawrev-2700	621	1	reg	reg	PROPN
inlawrev-2700	621	2	.	.	PUNCT
inlawrev-2700	622	1	§	§	PROPN
inlawrev-2700	622	2	1.132	1.132	NUM
inlawrev-2700	622	3	-	-	PUNCT
inlawrev-2700	622	4	3t(a)(3	3t(a)(3	NUM
inlawrev-2700	622	5	)	)	PUNCT
inlawrev-2700	622	6	(	(	PUNCT
inlawrev-2700	622	7	1985	1985	NUM
inlawrev-2700	622	8	)	)	PUNCT
inlawrev-2700	622	9	.	.	PUNCT
inlawrev-2700	623	1	'	'	PUNCT
inlawrev-2700	623	2	^emp	^emp	NUM
inlawrev-2700	623	3	.	.	PUNCT
inlawrev-2700	624	1	treas	treas	PROPN
inlawrev-2700	624	2	.	.	PUNCT
inlawrev-2700	625	1	reg	reg	PROPN
inlawrev-2700	625	2	.	.	PUNCT
inlawrev-2700	626	1	§	§	PROPN
inlawrev-2700	626	2	1.132	1.132	NUM
inlawrev-2700	626	3	-	-	SYM
inlawrev-2700	626	4	3t(b)2(ii	3t(b)2(ii	NUM
inlawrev-2700	626	5	)	)	PUNCT
inlawrev-2700	626	6	(	(	PUNCT
inlawrev-2700	626	7	1985	1985	NUM
inlawrev-2700	626	8	)	)	PUNCT
inlawrev-2700	626	9	states	state	NOUN
inlawrev-2700	626	10	:	:	PUNCT
inlawrev-2700	626	11	"	"	PUNCT
inlawrev-2700	626	12	the	the	DET
inlawrev-2700	626	13	price	price	NOUN
inlawrev-2700	626	14	.	.	PUNCT
inlawrev-2700	626	15	.	.	PUNCT
inlawrev-2700	626	16	.	.	PUNCT
inlawrev-2700	627	1	can	can	AUX
inlawrev-2700	627	2	not	not	PART
inlawrev-2700	627	3	reflect	reflect	VERB
inlawrev-2700	627	4	any	any	DET
inlawrev-2700	627	5	quantity	quantity	NOUN
inlawrev-2700	627	6	discount	discount	NOUN
inlawrev-2700	627	7	unless	unless	SCONJ
inlawrev-2700	627	8	the	the	DET
inlawrev-2700	627	9	employee	employee	NOUN
inlawrev-2700	627	10	actually	actually	ADV
inlawrev-2700	627	11	purchases	purchase	VERB
inlawrev-2700	627	12	the	the	DET
inlawrev-2700	627	13	requisite	requisite	ADJ
inlawrev-2700	627	14	quantity	quantity	NOUN
inlawrev-2700	627	15	of	of	ADP
inlawrev-2700	627	16	the	the	DET
inlawrev-2700	627	17	property	property	NOUN
inlawrev-2700	627	18	or	or	CCONJ
inlawrev-2700	627	19	service	service	NOUN
inlawrev-2700	627	20	,	,	PUNCT
inlawrev-2700	627	21	"	"	PUNCT
inlawrev-2700	627	22	^i.r.c	^i.r.c	X
inlawrev-2700	627	23	.	.	PUNCT
inlawrev-2700	628	1	§	§	PROPN
inlawrev-2700	628	2	162(a	162(a	PROPN
inlawrev-2700	628	3	)	)	PUNCT
inlawrev-2700	628	4	(	(	PUNCT
inlawrev-2700	628	5	law	law	NOUN
inlawrev-2700	628	6	.	.	PUNCT
inlawrev-2700	629	1	co	co	NOUN
inlawrev-2700	629	2	-	-	NOUN
inlawrev-2700	629	3	op	op	NOUN
inlawrev-2700	629	4	.	.	PUNCT
inlawrev-2700	629	5	1986	1986	NUM
inlawrev-2700	629	6	)	)	PUNCT
inlawrev-2700	629	7	states	state	NOUN
inlawrev-2700	629	8	:	:	PUNCT
inlawrev-2700	629	9	"	"	PUNCT
inlawrev-2700	629	10	there	there	PRON
inlawrev-2700	629	11	shall	shall	AUX
inlawrev-2700	629	12	be	be	AUX
inlawrev-2700	629	13	allowed	allow	VERB
inlawrev-2700	629	14	as	as	ADP
inlawrev-2700	629	15	a	a	DET
inlawrev-2700	629	16	deduction	deduction	NOUN
inlawrev-2700	629	17	all	all	DET
inlawrev-2700	629	18	the	the	DET
inlawrev-2700	629	19	ordinary	ordinary	ADJ
inlawrev-2700	629	20	and	and	CCONJ
inlawrev-2700	629	21	necessary	necessary	ADJ
inlawrev-2700	629	22	expenses	expense	NOUN
inlawrev-2700	629	23	paid	pay	VERB
inlawrev-2700	629	24	or	or	CCONJ
inlawrev-2700	629	25	incurred	incur	VERB
inlawrev-2700	629	26	during	during	ADP
inlawrev-2700	629	27	the	the	DET
inlawrev-2700	629	28	taxable	taxable	ADJ
inlawrev-2700	629	29	year	year	NOUN
inlawrev-2700	629	30	in	in	ADP
inlawrev-2700	629	31	carrying	carry	VERB
inlawrev-2700	629	32	on	on	ADP
inlawrev-2700	629	33	any	any	DET
inlawrev-2700	629	34	trade	trade	NOUN
inlawrev-2700	629	35	or	or	CCONJ
inlawrev-2700	629	36	business	business	NOUN
inlawrev-2700	629	37	.	.	PUNCT
inlawrev-2700	629	38	.	.	PUNCT
inlawrev-2700	629	39	.	.	PUNCT
inlawrev-2700	630	1	.'^	.'^	PROPN
inlawrev-2700	631	1	^'lr.c	^'lr.c	PROPN
inlawrev-2700	631	2	.	.	PUNCT
inlawrev-2700	632	1	§	§	PROPN
inlawrev-2700	632	2	167(a	167(a	PROPN
inlawrev-2700	632	3	)	)	PUNCT
inlawrev-2700	632	4	(	(	PUNCT
inlawrev-2700	632	5	law	law	NOUN
inlawrev-2700	632	6	.	.	PUNCT
inlawrev-2700	633	1	co	co	NOUN
inlawrev-2700	633	2	-	-	NOUN
inlawrev-2700	633	3	op	op	NOUN
inlawrev-2700	633	4	.	.	PUNCT
inlawrev-2700	633	5	1986	1986	NUM
inlawrev-2700	633	6	)	)	PUNCT
inlawrev-2700	633	7	states	state	NOUN
inlawrev-2700	633	8	:	:	PUNCT
inlawrev-2700	633	9	"	"	PUNCT
inlawrev-2700	633	10	there	there	PRON
inlawrev-2700	633	11	shall	shall	AUX
inlawrev-2700	633	12	be	be	AUX
inlawrev-2700	633	13	allowed	allow	VERB
inlawrev-2700	633	14	as	as	ADP
inlawrev-2700	633	15	a	a	DET
inlawrev-2700	633	16	depreciation	depreciation	NOUN
inlawrev-2700	633	17	deduction	deduction	NOUN
inlawrev-2700	633	18	a	a	DET
inlawrev-2700	633	19	reasonable	reasonable	ADJ
inlawrev-2700	633	20	allowance	allowance	NOUN
inlawrev-2700	633	21	for	for	ADP
inlawrev-2700	633	22	the	the	DET
inlawrev-2700	633	23	exhaustion	exhaustion	NOUN
inlawrev-2700	633	24	,	,	PUNCT
inlawrev-2700	633	25	wear	wear	VERB
inlawrev-2700	633	26	and	and	CCONJ
inlawrev-2700	633	27	tear	tear	ADJ
inlawrev-2700	633	28	...	...	PUNCT
inlawrev-2700	633	29	(	(	PUNCT
inlawrev-2700	633	30	1	1	X
inlawrev-2700	633	31	)	)	PUNCT
inlawrev-2700	633	32	of	of	ADP
inlawrev-2700	633	33	property	property	NOUN
inlawrev-2700	633	34	used	use	VERB
inlawrev-2700	633	35	in	in	ADP
inlawrev-2700	633	36	a	a	DET
inlawrev-2700	633	37	trade	trade	NOUN
inlawrev-2700	633	38	or	or	CCONJ
inlawrev-2700	633	39	business	business	NOUN
inlawrev-2700	633	40	,	,	PUNCT
inlawrev-2700	633	41	or	or	CCONJ
inlawrev-2700	633	42	(	(	PUNCT
inlawrev-2700	633	43	2	2	NUM
inlawrev-2700	633	44	)	)	PUNCT
inlawrev-2700	633	45	of	of	ADP
inlawrev-2700	633	46	property	property	NOUN
inlawrev-2700	633	47	held	hold	VERB
inlawrev-2700	633	48	for	for	ADP
inlawrev-2700	633	49	the	the	DET
inlawrev-2700	633	50	production	production	NOUN
inlawrev-2700	633	51	of	of	ADP
inlawrev-2700	633	52	income	income	NOUN
inlawrev-2700	633	53	.	.	PUNCT
inlawrev-2700	633	54	"	"	PUNCT
inlawrev-2700	634	1	see	see	VERB
inlawrev-2700	634	2	supra	supra	PROPN
inlawrev-2700	634	3	note	note	NOUN
inlawrev-2700	634	4	64	64	NUM
inlawrev-2700	634	5	and	and	CCONJ
inlawrev-2700	634	6	accompanying	accompany	VERB
inlawrev-2700	634	7	text	text	NOUN
inlawrev-2700	634	8	.	.	PUNCT
inlawrev-2700	635	1	846	846	NUM
inlawrev-2700	635	2	indiana	indiana	PROPN
inlawrev-2700	635	3	la	la	PROPN
inlawrev-2700	635	4	w	w	PROPN
inlawrev-2700	635	5	review	review	PROPN
inlawrev-2700	635	6	[	[	X
inlawrev-2700	635	7	vol	vol	NOUN
inlawrev-2700	635	8	.	.	PUNCT
inlawrev-2700	635	9	20:823	20:823	NUM
inlawrev-2700	635	10	required	require	VERB
inlawrev-2700	635	11	to	to	PART
inlawrev-2700	635	12	pay	pay	VERB
inlawrev-2700	635	13	for	for	ADP
inlawrev-2700	635	14	the	the	DET
inlawrev-2700	635	15	property	property	NOUN
inlawrev-2700	635	16	or	or	CCONJ
inlawrev-2700	635	17	service	service	NOUN
inlawrev-2700	635	18	.	.	PUNCT
inlawrev-2700	636	1	^	^	PUNCT
inlawrev-2700	636	2	°	°	NOUN
inlawrev-2700	636	3	^	^	PUNCT
inlawrev-2700	636	4	thus	thus	ADV
inlawrev-2700	636	5	,	,	PUNCT
inlawrev-2700	636	6	according	accord	VERB
inlawrev-2700	636	7	to	to	ADP
inlawrev-2700	636	8	the	the	DET
inlawrev-2700	636	9	wording	wording	NOUN
inlawrev-2700	636	10	of	of	ADP
inlawrev-2700	636	11	the	the	DET
inlawrev-2700	636	12	statute	statute	NOUN
inlawrev-2700	636	13	,	,	PUNCT
inlawrev-2700	636	14	a	a	DET
inlawrev-2700	636	15	flight	flight	NOUN
inlawrev-2700	636	16	appears	appear	VERB
inlawrev-2700	636	17	to	to	PART
inlawrev-2700	636	18	be	be	AUX
inlawrev-2700	636	19	deductible	deductible	ADJ
inlawrev-2700	636	20	to	to	ADP
inlawrev-2700	636	21	the	the	DET
inlawrev-2700	636	22	employee	employee	NOUN
inlawrev-2700	636	23	so	so	ADV
inlawrev-2700	636	24	long	long	ADV
inlawrev-2700	636	25	as	as	SCONJ
inlawrev-2700	636	26	the	the	DET
inlawrev-2700	636	27	employee	employee	NOUN
inlawrev-2700	636	28	uses	use	VERB
inlawrev-2700	636	29	it	it	PRON
inlawrev-2700	636	30	for	for	ADP
inlawrev-2700	636	31	business	business	NOUN
inlawrev-2700	636	32	,	,	PUNCT
inlawrev-2700	636	33	anyone	anyone	PRON
inlawrev-2700	636	34	's	's	PART
inlawrev-2700	636	35	business	business	NOUN
inlawrev-2700	636	36	.	.	PUNCT
inlawrev-2700	637	1	^^^	^^^	PUNCT
inlawrev-2700	637	2	however	however	ADV
inlawrev-2700	637	3	,	,	PUNCT
inlawrev-2700	637	4	the	the	DET
inlawrev-2700	637	5	internal	internal	ADJ
inlawrev-2700	637	6	revenue	revenue	NOUN
inlawrev-2700	637	7	service	service	NOUN
inlawrev-2700	637	8	immediately	immediately	ADV
inlawrev-2700	637	9	plugged	plug	VERB
inlawrev-2700	637	10	this	this	DET
inlawrev-2700	637	11	loophole	loophole	NOUN
inlawrev-2700	637	12	in	in	ADP
inlawrev-2700	637	13	the	the	DET
inlawrev-2700	637	14	law	law	NOUN
inlawrev-2700	637	15	;	;	PUNCT
inlawrev-2700	637	16	a	a	DET
inlawrev-2700	637	17	temporary	temporary	ADJ
inlawrev-2700	637	18	treasury	treasury	NOUN
inlawrev-2700	637	19	regulation	regulation	NOUN
inlawrev-2700	637	20	ensures	ensure	VERB
inlawrev-2700	637	21	that	that	SCONJ
inlawrev-2700	637	22	the	the	DET
inlawrev-2700	637	23	exemption	exemption	NOUN
inlawrev-2700	637	24	is	be	AUX
inlawrev-2700	637	25	only	only	ADV
inlawrev-2700	637	26	available	available	ADJ
inlawrev-2700	637	27	if	if	SCONJ
inlawrev-2700	637	28	the	the	DET
inlawrev-2700	637	29	fringe	fringe	NOUN
inlawrev-2700	637	30	benefit	benefit	NOUN
inlawrev-2700	637	31	is	be	AUX
inlawrev-2700	637	32	used	use	VERB
inlawrev-2700	637	33	for	for	ADP
inlawrev-2700	637	34	the	the	DET
inlawrev-2700	637	35	employer	employer	NOUN
inlawrev-2700	637	36	's	's	PART
inlawrev-2700	637	37	business	business	NOUN
inlawrev-2700	637	38	and	and	CCONJ
inlawrev-2700	637	39	not	not	PART
inlawrev-2700	637	40	for	for	ADP
inlawrev-2700	637	41	a	a	DET
inlawrev-2700	637	42	side	side	NOUN
inlawrev-2700	637	43	business	business	NOUN
inlawrev-2700	637	44	belonging	belong	VERB
inlawrev-2700	637	45	to	to	ADP
inlawrev-2700	637	46	the	the	DET
inlawrev-2700	637	47	employee.^^'^	employee.^^'^	PROPN
inlawrev-2700	637	48	as	as	ADP
inlawrev-2700	637	49	the	the	DET
inlawrev-2700	637	50	previous	previous	ADJ
inlawrev-2700	637	51	discussion	discussion	NOUN
inlawrev-2700	637	52	shows	show	VERB
inlawrev-2700	637	53	,	,	PUNCT
inlawrev-2700	637	54	although	although	SCONJ
inlawrev-2700	637	55	the	the	DET
inlawrev-2700	637	56	name	name	NOUN
inlawrev-2700	637	57	''	''	PUNCT
inlawrev-2700	637	58	working	work	VERB
inlawrev-2700	637	59	condition	condition	NOUN
inlawrev-2700	637	60	fringe	fringe	NOUN
inlawrev-2700	637	61	benefits	benefit	NOUN
inlawrev-2700	637	62	"	"	PUNCT
inlawrev-2700	637	63	seems	seem	VERB
inlawrev-2700	637	64	to	to	PART
inlawrev-2700	637	65	imply	imply	VERB
inlawrev-2700	637	66	that	that	SCONJ
inlawrev-2700	637	67	flights	flight	NOUN
inlawrev-2700	637	68	earned	earn	VERB
inlawrev-2700	637	69	by	by	ADP
inlawrev-2700	637	70	travel	travel	NOUN
inlawrev-2700	637	71	during	during	ADP
inlawrev-2700	637	72	working	work	VERB
inlawrev-2700	637	73	hours	hour	NOUN
inlawrev-2700	637	74	should	should	AUX
inlawrev-2700	637	75	be	be	AUX
inlawrev-2700	637	76	exempt	exempt	ADJ
inlawrev-2700	637	77	because	because	SCONJ
inlawrev-2700	637	78	the	the	DET
inlawrev-2700	637	79	right	right	NOUN
inlawrev-2700	637	80	conferred	confer	VERB
inlawrev-2700	637	81	came	come	VERB
inlawrev-2700	637	82	about	about	ADP
inlawrev-2700	637	83	as	as	ADP
inlawrev-2700	637	84	a	a	DET
inlawrev-2700	637	85	condition	condition	NOUN
inlawrev-2700	637	86	of	of	ADP
inlawrev-2700	637	87	work	work	NOUN
inlawrev-2700	637	88	,	,	PUNCT
inlawrev-2700	637	89	they	they	PRON
inlawrev-2700	637	90	can	can	AUX
inlawrev-2700	637	91	not	not	PART
inlawrev-2700	637	92	be	be	AUX
inlawrev-2700	637	93	excluded	exclude	VERB
inlawrev-2700	637	94	from	from	ADP
inlawrev-2700	637	95	gross	gross	ADJ
inlawrev-2700	637	96	income	income	NOUN
inlawrev-2700	637	97	under	under	ADP
inlawrev-2700	637	98	this	this	DET
inlawrev-2700	637	99	subsection	subsection	NOUN
inlawrev-2700	637	100	.	.	PUNCT
inlawrev-2700	638	1	fourth	fourth	ADJ
inlawrev-2700	638	2	,	,	PUNCT
inlawrev-2700	638	3	the	the	DET
inlawrev-2700	638	4	final	final	ADJ
inlawrev-2700	638	5	exemption	exemption	NOUN
inlawrev-2700	638	6	,	,	PUNCT
inlawrev-2700	638	7	de	de	X
inlawrev-2700	638	8	minimus	minimus	PROPN
inlawrev-2700	638	9	fringe	fringe	NOUN
inlawrev-2700	638	10	benefits,^^^	benefits,^^^	PROPN
inlawrev-2700	638	11	excludes	exclude	VERB
inlawrev-2700	638	12	the	the	DET
inlawrev-2700	638	13	amount	amount	NOUN
inlawrev-2700	638	14	of	of	ADP
inlawrev-2700	638	15	fringe	fringe	NOUN
inlawrev-2700	638	16	benefits	benefit	NOUN
inlawrev-2700	638	17	received	receive	VERB
inlawrev-2700	638	18	if	if	SCONJ
inlawrev-2700	638	19	the	the	DET
inlawrev-2700	638	20	amount	amount	NOUN
inlawrev-2700	638	21	of	of	ADP
inlawrev-2700	638	22	the	the	DET
inlawrev-2700	638	23	benefit	benefit	NOUN
inlawrev-2700	638	24	is	be	AUX
inlawrev-2700	638	25	small	small	ADJ
inlawrev-2700	638	26	or	or	CCONJ
inlawrev-2700	638	27	the	the	DET
inlawrev-2700	638	28	record	record	NOUN
inlawrev-2700	638	29	-	-	PUNCT
inlawrev-2700	638	30	keeping	keeping	NOUN
inlawrev-2700	638	31	required	require	VERB
inlawrev-2700	638	32	is	be	AUX
inlawrev-2700	638	33	so	so	ADV
inlawrev-2700	638	34	complex	complex	ADJ
inlawrev-2700	638	35	as	as	SCONJ
inlawrev-2700	638	36	to	to	PART
inlawrev-2700	638	37	be	be	AUX
inlawrev-2700	638	38	burdensome	burdensome	ADJ
inlawrev-2700	638	39	.	.	PUNCT
inlawrev-2700	639	1	^^^	^^^	X
inlawrev-2700	639	2	in	in	ADP
inlawrev-2700	639	3	order	order	NOUN
inlawrev-2700	639	4	to	to	PART
inlawrev-2700	639	5	determine	determine	VERB
inlawrev-2700	639	6	whether	whether	SCONJ
inlawrev-2700	639	7	frequent	frequent	ADJ
inlawrev-2700	639	8	flyer	flyer	NOUN
inlawrev-2700	639	9	bonuses	bonus	NOUN
inlawrev-2700	639	10	qualify	qualify	VERB
inlawrev-2700	639	11	for	for	ADP
inlawrev-2700	639	12	exclusion	exclusion	NOUN
inlawrev-2700	639	13	under	under	ADP
inlawrev-2700	639	14	this	this	DET
inlawrev-2700	639	15	provision	provision	NOUN
inlawrev-2700	639	16	,	,	PUNCT
inlawrev-2700	639	17	the	the	DET
inlawrev-2700	639	18	methods	method	NOUN
inlawrev-2700	639	19	of	of	ADP
inlawrev-2700	639	20	analysis	analysis	NOUN
inlawrev-2700	639	21	suggested	suggest	VERB
inlawrev-2700	639	22	by	by	ADP
inlawrev-2700	639	23	the	the	DET
inlawrev-2700	639	24	treasury	treasury	PROPN
inlawrev-2700	639	25	regulations	regulation	NOUN
inlawrev-2700	639	26	must	must	AUX
inlawrev-2700	639	27	be	be	AUX
inlawrev-2700	639	28	applied	apply	VERB
inlawrev-2700	639	29	to	to	ADP
inlawrev-2700	639	30	frequent	frequent	ADJ
inlawrev-2700	639	31	flyer	flyer	NOUN
inlawrev-2700	639	32	bonuses	bonus	NOUN
inlawrev-2700	639	33	and	and	CCONJ
inlawrev-2700	639	34	the	the	DET
inlawrev-2700	639	35	intent	intent	NOUN
inlawrev-2700	639	36	of	of	ADP
inlawrev-2700	639	37	congress	congress	PROPN
inlawrev-2700	639	38	in	in	ADP
inlawrev-2700	639	39	passing	pass	VERB
inlawrev-2700	639	40	the	the	DET
inlawrev-2700	639	41	fringe	fringe	NOUN
inlawrev-2700	639	42	benefit	benefit	NOUN
inlawrev-2700	639	43	legislation	legislation	NOUN
inlawrev-2700	639	44	must	must	AUX
inlawrev-2700	639	45	be	be	AUX
inlawrev-2700	639	46	re	re	VERB
inlawrev-2700	639	47	-	-	VERB
inlawrev-2700	639	48	examined	examine	VERB
inlawrev-2700	639	49	.	.	PUNCT
inlawrev-2700	640	1	the	the	DET
inlawrev-2700	640	2	first	first	ADJ
inlawrev-2700	640	3	method	method	NOUN
inlawrev-2700	640	4	of	of	ADP
inlawrev-2700	640	5	analysis	analysis	NOUN
inlawrev-2700	640	6	provided	provide	VERB
inlawrev-2700	640	7	by	by	ADP
inlawrev-2700	640	8	the	the	DET
inlawrev-2700	640	9	regulations	regulation	NOUN
inlawrev-2700	640	10	is	be	AUX
inlawrev-2700	640	11	based	base	VERB
inlawrev-2700	640	12	on	on	ADP
inlawrev-2700	640	13	three	three	NUM
inlawrev-2700	640	14	factors	factor	NOUN
inlawrev-2700	640	15	that	that	PRON
inlawrev-2700	640	16	are	be	AUX
inlawrev-2700	640	17	weighed	weigh	VERB
inlawrev-2700	640	18	to	to	PART
inlawrev-2700	640	19	determine	determine	VERB
inlawrev-2700	640	20	whether	whether	SCONJ
inlawrev-2700	640	21	a	a	DET
inlawrev-2700	640	22	fringe	fringe	NOUN
inlawrev-2700	640	23	benefit	benefit	NOUN
inlawrev-2700	640	24	is	be	AUX
inlawrev-2700	640	25	impracticable	impracticable	ADJ
inlawrev-2700	640	26	to	to	PART
inlawrev-2700	640	27	track	track	VERB
inlawrev-2700	640	28	,	,	PUNCT
inlawrev-2700	640	29	thus	thus	ADV
inlawrev-2700	640	30	qualifying	qualify	VERB
inlawrev-2700	640	31	for	for	ADP
inlawrev-2700	640	32	exclusion	exclusion	NOUN
inlawrev-2700	640	33	as	as	ADP
inlawrev-2700	640	34	de	de	PROPN
inlawrev-2700	640	35	minimus	minimus	PROPN
inlawrev-2700	640	36	.	.	PUNCT
inlawrev-2700	641	1	^^'^	^^'^	NOUN
inlawrev-2700	641	2	the	the	DET
inlawrev-2700	641	3	first	first	ADJ
inlawrev-2700	641	4	factor	factor	NOUN
inlawrev-2700	641	5	is	be	AUX
inlawrev-2700	641	6	the	the	DET
inlawrev-2700	641	7	value	value	NOUN
inlawrev-2700	641	8	of	of	ADP
inlawrev-2700	641	9	the	the	DET
inlawrev-2700	641	10	benefit	benefit	NOUN
inlawrev-2700	641	11	:	:	PUNCT
inlawrev-2700	641	12	as	as	SCONJ
inlawrev-2700	641	13	it	it	PRON
inlawrev-2700	641	14	increases	increase	VERB
inlawrev-2700	641	15	,	,	PUNCT
inlawrev-2700	641	16	the	the	DET
inlawrev-2700	641	17	benefit	benefit	NOUN
inlawrev-2700	641	18	is	be	AUX
inlawrev-2700	641	19	more	more	ADV
inlawrev-2700	641	20	likely	likely	ADJ
inlawrev-2700	641	21	to	to	PART
inlawrev-2700	641	22	be	be	AUX
inlawrev-2700	641	23	taxable	taxable	ADJ
inlawrev-2700	641	24	.	.	PUNCT
inlawrev-2700	642	1	^^^	^^^	VERB
inlawrev-2700	642	2	therefore	therefore	ADV
inlawrev-2700	642	3	,	,	PUNCT
inlawrev-2700	642	4	if	if	SCONJ
inlawrev-2700	642	5	the	the	DET
inlawrev-2700	642	6	frequent	frequent	ADJ
inlawrev-2700	642	7	flyer	flyer	NOUN
inlawrev-2700	642	8	bonus	bonus	NOUN
inlawrev-2700	642	9	is	be	AUX
inlawrev-2700	642	10	a	a	DET
inlawrev-2700	642	11	vacation	vacation	NOUN
inlawrev-2700	642	12	worth	worth	ADJ
inlawrev-2700	642	13	thousands	thousand	NOUN
inlawrev-2700	642	14	of	of	ADP
inlawrev-2700	642	15	dollars	dollar	NOUN
inlawrev-2700	642	16	,	,	PUNCT
inlawrev-2700	642	17	^	^	SYM
inlawrev-2700	642	18	°	°	PROPN
inlawrev-2700	642	19	^	^	PUNCT
inlawrev-2700	642	20	it	it	PRON
inlawrev-2700	642	21	does	do	AUX
inlawrev-2700	642	22	not	not	PART
inlawrev-2700	642	23	appear	appear	VERB
inlawrev-2700	642	24	to	to	PART
inlawrev-2700	642	25	meet	meet	VERB
inlawrev-2700	642	26	the	the	DET
inlawrev-2700	642	27	requirement	requirement	NOUN
inlawrev-2700	642	28	of	of	ADP
inlawrev-2700	642	29	small	small	ADJ
inlawrev-2700	642	30	value	value	NOUN
inlawrev-2700	642	31	.	.	PUNCT
inlawrev-2700	643	1	^	^	NOUN
inlawrev-2700	643	2	°	°	ADJ
inlawrev-2700	643	3	n.r.c	n.r.c	NOUN
inlawrev-2700	643	4	.	.	PUNCT
inlawrev-2700	644	1	§	§	PROPN
inlawrev-2700	644	2	132(d	132(d	PROPN
inlawrev-2700	644	3	)	)	PUNCT
inlawrev-2700	644	4	(	(	PUNCT
inlawrev-2700	644	5	law	law	NOUN
inlawrev-2700	644	6	.	.	PUNCT
inlawrev-2700	645	1	co	co	NOUN
inlawrev-2700	645	2	-	-	NOUN
inlawrev-2700	645	3	op	op	NOUN
inlawrev-2700	645	4	.	.	PUNCT
inlawrev-2700	645	5	1986	1986	NUM
inlawrev-2700	645	6	)	)	PUNCT
inlawrev-2700	645	7	states	state	NOUN
inlawrev-2700	645	8	:	:	PUNCT
inlawrev-2700	645	9	"	"	PUNCT
inlawrev-2700	645	10	[	[	X
inlawrev-2700	645	11	t]he	t]he	ADJ
inlawrev-2700	645	12	term	term	NOUN
inlawrev-2700	645	13	'	'	PUNCT
inlawrev-2700	645	14	working	work	VERB
inlawrev-2700	645	15	condition	condition	NOUN
inlawrev-2700	645	16	fringe	fringe	NOUN
inlawrev-2700	645	17	'	'	PUNCT
inlawrev-2700	645	18	means	mean	VERB
inlawrev-2700	645	19	any	any	DET
inlawrev-2700	645	20	property	property	NOUN
inlawrev-2700	645	21	or	or	CCONJ
inlawrev-2700	645	22	services	service	NOUN
inlawrev-2700	645	23	provided	provide	VERB
inlawrev-2700	645	24	to	to	ADP
inlawrev-2700	645	25	an	an	DET
inlawrev-2700	645	26	employee	employee	NOUN
inlawrev-2700	645	27	of	of	ADP
inlawrev-2700	645	28	the	the	DET
inlawrev-2700	645	29	employer	employer	NOUN
inlawrev-2700	645	30	to	to	ADP
inlawrev-2700	645	31	the	the	DET
inlawrev-2700	645	32	extent	extent	NOUN
inlawrev-2700	645	33	that	that	SCONJ
inlawrev-2700	645	34	,	,	PUNCT
inlawrev-2700	645	35	if	if	SCONJ
inlawrev-2700	645	36	the	the	DET
inlawrev-2700	645	37	employee	employee	NOUN
inlawrev-2700	645	38	paid	pay	VERB
inlawrev-2700	645	39	for	for	ADP
inlawrev-2700	645	40	such	such	ADJ
inlawrev-2700	645	41	property	property	NOUN
inlawrev-2700	645	42	or	or	CCONJ
inlawrev-2700	645	43	services	service	NOUN
inlawrev-2700	645	44	,	,	PUNCT
inlawrev-2700	645	45	such	such	ADJ
inlawrev-2700	645	46	payment	payment	NOUN
inlawrev-2700	645	47	would	would	AUX
inlawrev-2700	645	48	be	be	AUX
inlawrev-2700	645	49	allowable	allowable	ADJ
inlawrev-2700	645	50	as	as	ADP
inlawrev-2700	645	51	a	a	DET
inlawrev-2700	645	52	deduction	deduction	NOUN
inlawrev-2700	645	53	under	under	ADP
inlawrev-2700	645	54	section	section	NOUN
inlawrev-2700	645	55	162	162	NUM
inlawrev-2700	645	56	or	or	CCONJ
inlawrev-2700	645	57	167	167	NUM
inlawrev-2700	645	58	.	.	PUNCT
inlawrev-2700	645	59	"	"	PUNCT
inlawrev-2700	646	1	^'''see	^'''see	PUNCT
inlawrev-2700	647	1	i	i	PRON
inlawrev-2700	647	2	d.	d.	PROPN
inlawrev-2700	647	3	^	^	PUNCT
inlawrev-2700	647	4	°	°	ADP
inlawrev-2700	647	5	^temp	^temp	NOUN
inlawrev-2700	647	6	.	.	PUNCT
inlawrev-2700	648	1	treas	treas	PROPN
inlawrev-2700	648	2	.	.	PUNCT
inlawrev-2700	649	1	reg	reg	PROPN
inlawrev-2700	649	2	.	.	PUNCT
inlawrev-2700	650	1	§	§	PROPN
inlawrev-2700	650	2	1.132	1.132	NUM
inlawrev-2700	650	3	-	-	SYM
inlawrev-2700	650	4	5t(a)(2	5t(a)(2	NUM
inlawrev-2700	650	5	)	)	PUNCT
inlawrev-2700	650	6	(	(	PUNCT
inlawrev-2700	650	7	1985	1985	NUM
inlawrev-2700	650	8	)	)	PUNCT
inlawrev-2700	650	9	.	.	PUNCT
inlawrev-2700	651	1	the	the	DET
inlawrev-2700	651	2	illustration	illustration	NOUN
inlawrev-2700	651	3	in	in	ADP
inlawrev-2700	651	4	the	the	DET
inlawrev-2700	651	5	regulation	regulation	NOUN
inlawrev-2700	651	6	concerns	concern	VERB
inlawrev-2700	651	7	a	a	DET
inlawrev-2700	651	8	payment	payment	NOUN
inlawrev-2700	651	9	by	by	ADP
inlawrev-2700	651	10	company	company	NOUN
inlawrev-2700	651	11	a	a	PRON
inlawrev-2700	651	12	for	for	ADP
inlawrev-2700	651	13	an	an	DET
inlawrev-2700	651	14	employee	employee	NOUN
inlawrev-2700	651	15	's	's	PART
inlawrev-2700	651	16	airline	airline	NOUN
inlawrev-2700	651	17	ticket	ticket	NOUN
inlawrev-2700	651	18	so	so	SCONJ
inlawrev-2700	651	19	that	that	SCONJ
inlawrev-2700	651	20	the	the	DET
inlawrev-2700	651	21	employee	employee	NOUN
inlawrev-2700	651	22	,	,	PUNCT
inlawrev-2700	651	23	who	who	PRON
inlawrev-2700	651	24	is	be	AUX
inlawrev-2700	651	25	a	a	DET
inlawrev-2700	651	26	director	director	NOUN
inlawrev-2700	651	27	of	of	ADP
inlawrev-2700	651	28	company	company	NOUN
inlawrev-2700	651	29	b	b	PROPN
inlawrev-2700	651	30	,	,	PUNCT
inlawrev-2700	651	31	can	can	AUX
inlawrev-2700	651	32	attend	attend	VERB
inlawrev-2700	651	33	the	the	DET
inlawrev-2700	651	34	board	board	NOUN
inlawrev-2700	651	35	of	of	ADP
inlawrev-2700	651	36	director	director	NOUN
inlawrev-2700	651	37	's	's	PART
inlawrev-2700	651	38	meeting	meeting	NOUN
inlawrev-2700	651	39	of	of	ADP
inlawrev-2700	651	40	company	company	NOUN
inlawrev-2700	651	41	a.	a.	NOUN
inlawrev-2700	651	42	the	the	DET
inlawrev-2700	651	43	flight	flight	NOUN
inlawrev-2700	651	44	is	be	AUX
inlawrev-2700	651	45	not	not	PART
inlawrev-2700	651	46	excludible	excludible	ADJ
inlawrev-2700	651	47	from	from	ADP
inlawrev-2700	651	48	the	the	DET
inlawrev-2700	651	49	employee	employee	NOUN
inlawrev-2700	651	50	's	's	PART
inlawrev-2700	651	51	income	income	NOUN
inlawrev-2700	651	52	as	as	ADP
inlawrev-2700	651	53	a	a	DET
inlawrev-2700	651	54	working	work	VERB
inlawrev-2700	651	55	condition	condition	NOUN
inlawrev-2700	651	56	fringe	fringe	NOUN
inlawrev-2700	651	57	.	.	PUNCT
inlawrev-2700	651	58	^"'i.r.c	^"'i.r.c	PUNCT
inlawrev-2700	651	59	.	.	PUNCT
inlawrev-2700	652	1	§	§	PROPN
inlawrev-2700	652	2	132(e)(1	132(e)(1	PROPN
inlawrev-2700	652	3	)	)	PUNCT
inlawrev-2700	652	4	(	(	PUNCT
inlawrev-2700	652	5	law	law	NOUN
inlawrev-2700	652	6	.	.	PUNCT
inlawrev-2700	653	1	co	co	NOUN
inlawrev-2700	653	2	-	-	NOUN
inlawrev-2700	653	3	op	op	NOUN
inlawrev-2700	653	4	.	.	PUNCT
inlawrev-2700	653	5	1986	1986	NUM
inlawrev-2700	653	6	)	)	PUNCT
inlawrev-2700	653	7	states	state	NOUN
inlawrev-2700	653	8	:	:	PUNCT
inlawrev-2700	653	9	"	"	PUNCT
inlawrev-2700	653	10	the	the	DET
inlawrev-2700	653	11	term	term	NOUN
inlawrev-2700	653	12	'	'	PUNCT
inlawrev-2700	653	13	de	de	X
inlawrev-2700	653	14	minimus	minimus	NOUN
inlawrev-2700	653	15	fringe	fringe	NOUN
inlawrev-2700	653	16	'	'	PUNCT
inlawrev-2700	653	17	means	mean	VERB
inlawrev-2700	653	18	any	any	DET
inlawrev-2700	653	19	property	property	NOUN
inlawrev-2700	653	20	or	or	CCONJ
inlawrev-2700	653	21	service	service	VERB
inlawrev-2700	653	22	the	the	DET
inlawrev-2700	653	23	value	value	NOUN
inlawrev-2700	653	24	of	of	ADP
inlawrev-2700	653	25	which	which	PRON
inlawrev-2700	653	26	is	be	AUX
inlawrev-2700	653	27	(	(	PUNCT
inlawrev-2700	653	28	after	after	ADP
inlawrev-2700	653	29	taking	take	VERB
inlawrev-2700	653	30	into	into	ADP
inlawrev-2700	653	31	account	account	NOUN
inlawrev-2700	653	32	the	the	DET
inlawrev-2700	653	33	frequency	frequency	NOUN
inlawrev-2700	653	34	with	with	ADP
inlawrev-2700	653	35	which	which	PRON
inlawrev-2700	653	36	similar	similar	ADJ
inlawrev-2700	653	37	fringes	fringe	NOUN
inlawrev-2700	653	38	are	be	AUX
inlawrev-2700	653	39	provided	provide	VERB
inlawrev-2700	653	40	by	by	ADP
inlawrev-2700	653	41	the	the	DET
inlawrev-2700	653	42	employer	employer	NOUN
inlawrev-2700	653	43	to	to	ADP
inlawrev-2700	653	44	the	the	DET
inlawrev-2700	653	45	employer	employer	NOUN
inlawrev-2700	653	46	's	's	PART
inlawrev-2700	653	47	employees	employee	NOUN
inlawrev-2700	653	48	)	)	PUNCT
inlawrev-2700	653	49	so	so	ADV
inlawrev-2700	653	50	small	small	ADJ
inlawrev-2700	653	51	as	as	SCONJ
inlawrev-2700	653	52	to	to	PART
inlawrev-2700	653	53	make	make	VERB
inlawrev-2700	653	54	accounting	accounting	NOUN
inlawrev-2700	653	55	for	for	ADP
inlawrev-2700	653	56	it	it	PRON
inlawrev-2700	653	57	unreasonable	unreasonable	ADJ
inlawrev-2700	653	58	or	or	CCONJ
inlawrev-2700	653	59	administratively	administratively	ADV
inlawrev-2700	653	60	impracticable	impracticable	ADJ
inlawrev-2700	653	61	.	.	PUNCT
inlawrev-2700	653	62	"	"	PUNCT
inlawrev-2700	654	1	^	^	NOUN
inlawrev-2700	654	2	°	°	NOUN
inlawrev-2700	654	3	*temp	*temp	NOUN
inlawrev-2700	654	4	.	.	PUNCT
inlawrev-2700	655	1	treas	treas	PROPN
inlawrev-2700	655	2	.	.	PUNCT
inlawrev-2700	656	1	reg	reg	PROPN
inlawrev-2700	656	2	.	.	PUNCT
inlawrev-2700	657	1	§	§	PROPN
inlawrev-2700	657	2	1.132	1.132	NUM
inlawrev-2700	657	3	-	-	PUNCT
inlawrev-2700	657	4	6t(a	6t(a	NUM
inlawrev-2700	657	5	)	)	PUNCT
inlawrev-2700	657	6	(	(	PUNCT
inlawrev-2700	657	7	1985	1985	NUM
inlawrev-2700	657	8	)	)	PUNCT
inlawrev-2700	657	9	.	.	PUNCT
inlawrev-2700	658	1	gross	gross	ADJ
inlawrev-2700	658	2	income	income	NOUN
inlawrev-2700	658	3	does	do	AUX
inlawrev-2700	658	4	not	not	PART
inlawrev-2700	658	5	include	include	VERB
inlawrev-2700	658	6	the	the	DET
inlawrev-2700	658	7	value	value	NOUN
inlawrev-2700	658	8	of	of	ADP
inlawrev-2700	658	9	a	a	DET
inlawrev-2700	658	10	de	de	X
inlawrev-2700	658	11	minimus	minimus	NOUN
inlawrev-2700	658	12	fringe	fringe	NOUN
inlawrev-2700	658	13	provided	provide	VERB
inlawrev-2700	658	14	to	to	ADP
inlawrev-2700	658	15	an	an	DET
inlawrev-2700	658	16	employee	employee	NOUN
inlawrev-2700	658	17	.	.	PUNCT
inlawrev-2700	659	1	the	the	DET
inlawrev-2700	659	2	term	term	NOUN
inlawrev-2700	659	3	'	'	PUNCT
inlawrev-2700	659	4	de	de	X
inlawrev-2700	659	5	minimus	minimus	NOUN
inlawrev-2700	659	6	fringe	fringe	NOUN
inlawrev-2700	659	7	'	'	PUNCT
inlawrev-2700	659	8	means	mean	VERB
inlawrev-2700	659	9	any	any	DET
inlawrev-2700	659	10	property	property	NOUN
inlawrev-2700	659	11	or	or	CCONJ
inlawrev-2700	659	12	service	service	VERB
inlawrev-2700	659	13	the	the	DET
inlawrev-2700	659	14	value	value	NOUN
inlawrev-2700	659	15	of	of	ADP
inlawrev-2700	659	16	which	which	PRON
inlawrev-2700	659	17	is	be	AUX
inlawrev-2700	659	18	(	(	PUNCT
inlawrev-2700	659	19	after	after	ADP
inlawrev-2700	659	20	taking	take	VERB
inlawrev-2700	659	21	into	into	ADP
inlawrev-2700	659	22	account	account	NOUN
inlawrev-2700	659	23	the	the	DET
inlawrev-2700	659	24	frequency	frequency	NOUN
inlawrev-2700	659	25	with	with	ADP
inlawrev-2700	659	26	which	which	PRON
inlawrev-2700	659	27	similar	similar	ADJ
inlawrev-2700	659	28	fringes	fringe	NOUN
inlawrev-2700	659	29	are	be	AUX
inlawrev-2700	659	30	provided	provide	VERB
inlawrev-2700	659	31	by	by	ADP
inlawrev-2700	659	32	the	the	DET
inlawrev-2700	659	33	employer	employer	NOUN
inlawrev-2700	659	34	to	to	ADP
inlawrev-2700	659	35	the	the	DET
inlawrev-2700	659	36	employer	employer	NOUN
inlawrev-2700	659	37	's	's	PART
inlawrev-2700	659	38	employees	employee	NOUN
inlawrev-2700	659	39	)	)	PUNCT
inlawrev-2700	659	40	so	so	ADV
inlawrev-2700	659	41	small	small	ADJ
inlawrev-2700	659	42	as	as	SCONJ
inlawrev-2700	659	43	to	to	PART
inlawrev-2700	659	44	make	make	VERB
inlawrev-2700	659	45	accounting	accounting	NOUN
inlawrev-2700	659	46	for	for	ADP
inlawrev-2700	659	47	it	it	PRON
inlawrev-2700	659	48	unreasonable	unreasonable	ADJ
inlawrev-2700	659	49	or	or	CCONJ
inlawrev-2700	659	50	administratively	administratively	ADV
inlawrev-2700	659	51	impracticable	impracticable	ADJ
inlawrev-2700	659	52	.	.	PUNCT
inlawrev-2700	660	1	i	i	PRON
inlawrev-2700	660	2	d.	d.	PROPN
inlawrev-2700	660	3	^'''id	^'''id	PROPN
inlawrev-2700	660	4	.	.	PUNCT
inlawrev-2700	661	1	at	at	ADP
inlawrev-2700	661	2	(	(	PUNCT
inlawrev-2700	661	3	b)-(c	b)-(c	PROPN
inlawrev-2700	661	4	)	)	PUNCT
inlawrev-2700	661	5	.	.	PUNCT
inlawrev-2700	662	1	^	^	PUNCT
inlawrev-2700	662	2	°	°	ADP
inlawrev-2700	662	3	«5ee	«5ee	VERB
inlawrev-2700	662	4	i	i	PRON
inlawrev-2700	662	5	d.	d.	PROPN
inlawrev-2700	662	6	at	at	ADP
inlawrev-2700	662	7	(	(	PUNCT
inlawrev-2700	662	8	a)-(f	a)-(f	PROPN
inlawrev-2700	662	9	)	)	PUNCT
inlawrev-2700	662	10	.	.	PUNCT
inlawrev-2700	663	1	^	^	PUNCT
inlawrev-2700	663	2	°	°	NUM
inlawrev-2700	663	3	^see	^see	SYM
inlawrev-2700	663	4	i	i	PROPN
inlawrev-2700	663	5	d.	d.	PROPN
inlawrev-2700	663	6	1987	1987	NUM
inlawrev-2700	663	7	]	]	PUNCT
inlawrev-2700	663	8	frequent	frequent	ADJ
inlawrev-2700	663	9	flyer	flyer	NOUN
inlawrev-2700	663	10	benefits	benefit	VERB
inlawrev-2700	663	11	847	847	NUM
inlawrev-2700	663	12	the	the	DET
inlawrev-2700	663	13	second	second	ADJ
inlawrev-2700	663	14	factor	factor	NOUN
inlawrev-2700	663	15	is	be	AUX
inlawrev-2700	663	16	the	the	DET
inlawrev-2700	663	17	frequency	frequency	NOUN
inlawrev-2700	663	18	of	of	ADP
inlawrev-2700	663	19	receipt	receipt	NOUN
inlawrev-2700	663	20	:	:	PUNCT
inlawrev-2700	663	21	the	the	PRON
inlawrev-2700	663	22	more	more	ADV
inlawrev-2700	663	23	infrequently	infrequently	ADV
inlawrev-2700	663	24	the	the	DET
inlawrev-2700	663	25	fringe	fringe	NOUN
inlawrev-2700	663	26	benefit	benefit	NOUN
inlawrev-2700	663	27	is	be	AUX
inlawrev-2700	663	28	supphed	supphe	VERB
inlawrev-2700	663	29	,	,	PUNCT
inlawrev-2700	663	30	the	the	DET
inlawrev-2700	663	31	more	more	ADV
inlawrev-2700	663	32	hkely	hkely	ADV
inlawrev-2700	663	33	it	it	PRON
inlawrev-2700	663	34	is	be	AUX
inlawrev-2700	663	35	to	to	PART
inlawrev-2700	663	36	quahfy	quahfy	VERB
inlawrev-2700	663	37	as	as	ADP
inlawrev-2700	663	38	de	de	NOUN
inlawrev-2700	663	39	minimus.^^	minimus.^^	NOUN
inlawrev-2700	663	40	°	°	NOUN
inlawrev-2700	663	41	for	for	ADP
inlawrev-2700	663	42	example	example	NOUN
inlawrev-2700	663	43	,	,	PUNCT
inlawrev-2700	663	44	the	the	DET
inlawrev-2700	663	45	receipt	receipt	NOUN
inlawrev-2700	663	46	of	of	ADP
inlawrev-2700	663	47	a	a	DET
inlawrev-2700	663	48	daily	daily	ADJ
inlawrev-2700	663	49	free	free	ADJ
inlawrev-2700	663	50	lunch	lunch	NOUN
inlawrev-2700	663	51	by	by	ADP
inlawrev-2700	663	52	one	one	NUM
inlawrev-2700	663	53	employee	employee	NOUN
inlawrev-2700	663	54	as	as	ADP
inlawrev-2700	663	55	compared	compare	VERB
inlawrev-2700	663	56	to	to	ADP
inlawrev-2700	663	57	the	the	DET
inlawrev-2700	663	58	receipt	receipt	NOUN
inlawrev-2700	663	59	of	of	ADP
inlawrev-2700	663	60	a	a	DET
inlawrev-2700	663	61	free	free	ADJ
inlawrev-2700	663	62	lunch	lunch	NOUN
inlawrev-2700	663	63	only	only	ADV
inlawrev-2700	663	64	once	once	ADV
inlawrev-2700	663	65	a	a	DET
inlawrev-2700	663	66	month	month	NOUN
inlawrev-2700	663	67	by	by	ADP
inlawrev-2700	663	68	another	another	DET
inlawrev-2700	663	69	employee	employee	NOUN
inlawrev-2700	663	70	may	may	AUX
inlawrev-2700	663	71	result	result	VERB
inlawrev-2700	663	72	in	in	ADP
inlawrev-2700	663	73	a	a	DET
inlawrev-2700	663	74	de	de	X
inlawrev-2700	663	75	minimus	minimus	NOUN
inlawrev-2700	663	76	fringe	fringe	NOUN
inlawrev-2700	663	77	benefit	benefit	NOUN
inlawrev-2700	663	78	to	to	ADP
inlawrev-2700	663	79	the	the	DET
inlawrev-2700	663	80	occasional	occasional	ADJ
inlawrev-2700	663	81	recipient	recipient	NOUN
inlawrev-2700	663	82	and	and	CCONJ
inlawrev-2700	663	83	gross	gross	ADJ
inlawrev-2700	663	84	income	income	NOUN
inlawrev-2700	663	85	to	to	ADP
inlawrev-2700	663	86	the	the	DET
inlawrev-2700	663	87	daily	daily	ADJ
inlawrev-2700	663	88	recipient.^	recipient.^	NOUN
inlawrev-2700	663	89	"	"	PUNCT
inlawrev-2700	663	90	however	however	ADV
inlawrev-2700	663	91	,	,	PUNCT
inlawrev-2700	663	92	if	if	SCONJ
inlawrev-2700	663	93	each	each	DET
inlawrev-2700	663	94	employee	employee	NOUN
inlawrev-2700	663	95	's	's	PART
inlawrev-2700	663	96	receipts	receipt	NOUN
inlawrev-2700	663	97	under	under	ADP
inlawrev-2700	663	98	fringe	fringe	NOUN
inlawrev-2700	663	99	benefit	benefit	NOUN
inlawrev-2700	663	100	programs	program	NOUN
inlawrev-2700	663	101	can	can	AUX
inlawrev-2700	663	102	not	not	PART
inlawrev-2700	663	103	be	be	AUX
inlawrev-2700	663	104	ascertained	ascertain	VERB
inlawrev-2700	663	105	,	,	PUNCT
inlawrev-2700	663	106	frequency	frequency	NOUN
inlawrev-2700	663	107	of	of	ADP
inlawrev-2700	663	108	all	all	DET
inlawrev-2700	663	109	similar	similar	ADJ
inlawrev-2700	663	110	fringes	fringe	NOUN
inlawrev-2700	663	111	may	may	AUX
inlawrev-2700	663	112	be	be	AUX
inlawrev-2700	663	113	looked	look	VERB
inlawrev-2700	663	114	at	at	ADP
inlawrev-2700	663	115	together	together	ADV
inlawrev-2700	663	116	.	.	PUNCT
inlawrev-2700	663	117	^'^	^'^	PUNCT
inlawrev-2700	664	1	for	for	ADP
inlawrev-2700	664	2	instance	instance	NOUN
inlawrev-2700	664	3	,	,	PUNCT
inlawrev-2700	664	4	employee	employee	NOUN
inlawrev-2700	664	5	use	use	NOUN
inlawrev-2700	664	6	of	of	ADP
inlawrev-2700	664	7	a	a	DET
inlawrev-2700	664	8	company	company	NOUN
inlawrev-2700	664	9	xerox	xerox	NOUN
inlawrev-2700	664	10	machine	machine	NOUN
inlawrev-2700	664	11	may	may	AUX
inlawrev-2700	664	12	be	be	AUX
inlawrev-2700	664	13	very	very	ADV
inlawrev-2700	664	14	unequal	unequal	ADJ
inlawrev-2700	664	15	,	,	PUNCT
inlawrev-2700	664	16	but	but	CCONJ
inlawrev-2700	664	17	employers	employer	NOUN
inlawrev-2700	664	18	may	may	AUX
inlawrev-2700	664	19	ignore	ignore	VERB
inlawrev-2700	664	20	that	that	DET
inlawrev-2700	664	21	inequality	inequality	NOUN
inlawrev-2700	664	22	so	so	ADV
inlawrev-2700	664	23	long	long	ADV
inlawrev-2700	664	24	as	as	SCONJ
inlawrev-2700	664	25	the	the	DET
inlawrev-2700	664	26	entire	entire	ADJ
inlawrev-2700	664	27	non	non	ADJ
inlawrev-2700	664	28	-	-	ADJ
inlawrev-2700	664	29	business	business	ADJ
inlawrev-2700	664	30	use	use	NOUN
inlawrev-2700	664	31	does	do	AUX
inlawrev-2700	664	32	not	not	PART
inlawrev-2700	664	33	exceed	exceed	VERB
inlawrev-2700	664	34	15	15	NUM
inlawrev-2700	664	35	%	%	NOUN
inlawrev-2700	664	36	of	of	ADP
inlawrev-2700	664	37	all	all	PRON
inlawrev-2700	664	38	of	of	ADP
inlawrev-2700	664	39	the	the	DET
inlawrev-2700	664	40	machines	machine	NOUN
inlawrev-2700	664	41	.	.	PUNCT
inlawrev-2700	665	1	^'^	^'^	PUNCT
inlawrev-2700	666	1	frequent	frequent	ADJ
inlawrev-2700	666	2	flyer	flyer	NOUN
inlawrev-2700	666	3	bonuses	bonus	NOUN
inlawrev-2700	666	4	are	be	AUX
inlawrev-2700	666	5	received	receive	VERB
inlawrev-2700	666	6	infrequently	infrequently	ADV
inlawrev-2700	666	7	because	because	SCONJ
inlawrev-2700	666	8	of	of	ADP
inlawrev-2700	666	9	the	the	DET
inlawrev-2700	666	10	large	large	ADJ
inlawrev-2700	666	11	amount	amount	NOUN
inlawrev-2700	666	12	of	of	ADP
inlawrev-2700	666	13	miles	mile	NOUN
inlawrev-2700	666	14	required	require	VERB
inlawrev-2700	666	15	to	to	PART
inlawrev-2700	666	16	be	be	AUX
inlawrev-2700	666	17	flown;^''^	flown;^''^	NOUN
inlawrev-2700	666	18	therefore	therefore	ADV
inlawrev-2700	666	19	,	,	PUNCT
inlawrev-2700	666	20	the	the	DET
inlawrev-2700	666	21	requirement	requirement	NOUN
inlawrev-2700	666	22	of	of	ADP
inlawrev-2700	666	23	infrequent	infrequent	ADJ
inlawrev-2700	666	24	receipt	receipt	NOUN
inlawrev-2700	666	25	has	have	AUX
inlawrev-2700	666	26	been	be	AUX
inlawrev-2700	666	27	met	meet	VERB
inlawrev-2700	666	28	.	.	PUNCT
inlawrev-2700	667	1	the	the	DET
inlawrev-2700	667	2	third	third	ADJ
inlawrev-2700	667	3	factor	factor	NOUN
inlawrev-2700	667	4	is	be	AUX
inlawrev-2700	667	5	impracticality	impracticality	NOUN
inlawrev-2700	667	6	of	of	ADP
inlawrev-2700	667	7	administration	administration	NOUN
inlawrev-2700	667	8	:	:	PUNCT
inlawrev-2700	667	9	any	any	DET
inlawrev-2700	667	10	benefit	benefit	NOUN
inlawrev-2700	667	11	which	which	PRON
inlawrev-2700	667	12	is	be	AUX
inlawrev-2700	667	13	not	not	PART
inlawrev-2700	667	14	excluded	exclude	VERB
inlawrev-2700	667	15	by	by	ADP
inlawrev-2700	667	16	another	another	DET
inlawrev-2700	667	17	section	section	NOUN
inlawrev-2700	667	18	and	and	CCONJ
inlawrev-2700	667	19	is	be	AUX
inlawrev-2700	667	20	not	not	PART
inlawrev-2700	667	21	unreasonable	unreasonable	ADJ
inlawrev-2700	667	22	or	or	CCONJ
inlawrev-2700	667	23	administratively	administratively	ADV
inlawrev-2700	667	24	impracticable	impracticable	ADJ
inlawrev-2700	667	25	to	to	PART
inlawrev-2700	667	26	account	account	VERB
inlawrev-2700	667	27	for	for	ADP
inlawrev-2700	667	28	must	must	AUX
inlawrev-2700	667	29	be	be	AUX
inlawrev-2700	667	30	included	include	VERB
inlawrev-2700	667	31	in	in	ADP
inlawrev-2700	667	32	the	the	DET
inlawrev-2700	667	33	employee	employee	NOUN
inlawrev-2700	667	34	's	's	PART
inlawrev-2700	667	35	income	income	NOUN
inlawrev-2700	667	36	.	.	PUNCT
inlawrev-2700	667	37	^'^	^'^	PUNCT
inlawrev-2700	668	1	for	for	ADP
inlawrev-2700	668	2	example	example	NOUN
inlawrev-2700	668	3	,	,	PUNCT
inlawrev-2700	668	4	cash	cash	NOUN
inlawrev-2700	668	5	fringe	fringe	NOUN
inlawrev-2700	668	6	benefits	benefit	NOUN
inlawrev-2700	668	7	,	,	PUNCT
inlawrev-2700	668	8	regardless	regardless	ADV
inlawrev-2700	668	9	of	of	ADP
inlawrev-2700	668	10	size	size	NOUN
inlawrev-2700	668	11	,	,	PUNCT
inlawrev-2700	668	12	are	be	AUX
inlawrev-2700	668	13	not	not	PART
inlawrev-2700	668	14	excludible.^'^	excludible.^'^	ADJ
inlawrev-2700	668	15	by	by	ADP
inlawrev-2700	668	16	comparison	comparison	NOUN
inlawrev-2700	668	17	,	,	PUNCT
inlawrev-2700	668	18	however	however	ADV
inlawrev-2700	668	19	,	,	PUNCT
inlawrev-2700	668	20	any	any	DET
inlawrev-2700	668	21	benefit	benefit	NOUN
inlawrev-2700	668	22	that	that	PRON
inlawrev-2700	668	23	is	be	AUX
inlawrev-2700	668	24	unreasonable	unreasonable	ADJ
inlawrev-2700	668	25	or	or	CCONJ
inlawrev-2700	668	26	administratively	administratively	ADV
inlawrev-2700	668	27	impracticable	impracticable	ADJ
inlawrev-2700	668	28	to	to	PART
inlawrev-2700	668	29	account	account	VERB
inlawrev-2700	668	30	for	for	ADP
inlawrev-2700	668	31	should	should	AUX
inlawrev-2700	668	32	not	not	PART
inlawrev-2700	668	33	be	be	AUX
inlawrev-2700	668	34	included	include	VERB
inlawrev-2700	668	35	in	in	ADP
inlawrev-2700	668	36	the	the	DET
inlawrev-2700	668	37	employee	employee	NOUN
inlawrev-2700	668	38	's	's	PART
inlawrev-2700	668	39	income	income	NOUN
inlawrev-2700	668	40	.	.	PUNCT
inlawrev-2700	669	1	^'^	^'^	PUNCT
inlawrev-2700	669	2	bonus	bonus	NOUN
inlawrev-2700	669	3	flights	flight	NOUN
inlawrev-2700	669	4	definitely	definitely	ADV
inlawrev-2700	669	5	meet	meet	VERB
inlawrev-2700	669	6	this	this	DET
inlawrev-2700	669	7	requirement	requirement	NOUN
inlawrev-2700	669	8	because	because	SCONJ
inlawrev-2700	669	9	it	it	PRON
inlawrev-2700	669	10	is	be	AUX
inlawrev-2700	669	11	extremely	extremely	ADV
inlawrev-2700	669	12	difficult	difficult	ADJ
inlawrev-2700	669	13	for	for	SCONJ
inlawrev-2700	669	14	employers	employer	NOUN
inlawrev-2700	669	15	to	to	PART
inlawrev-2700	669	16	track	track	VERB
inlawrev-2700	669	17	frequent	frequent	ADJ
inlawrev-2700	669	18	flyer	flyer	NOUN
inlawrev-2700	669	19	bonuses	bonus	NOUN
inlawrev-2700	669	20	received	receive	VERB
inlawrev-2700	669	21	by	by	ADP
inlawrev-2700	669	22	employees	employee	NOUN
inlawrev-2700	669	23	.	.	PUNCT
inlawrev-2700	670	1	because	because	SCONJ
inlawrev-2700	670	2	the	the	DET
inlawrev-2700	670	3	airlines	airline	NOUN
inlawrev-2700	670	4	have	have	AUX
inlawrev-2700	670	5	aimed	aim	VERB
inlawrev-2700	670	6	the	the	DET
inlawrev-2700	670	7	bonus	bonus	NOUN
inlawrev-2700	670	8	programs	program	NOUN
inlawrev-2700	670	9	at	at	ADP
inlawrev-2700	670	10	individual	individual	ADJ
inlawrev-2700	670	11	business	business	NOUN
inlawrev-2700	670	12	travelers^'^	travelers^'^	PROPN
inlawrev-2700	670	13	and	and	CCONJ
inlawrev-2700	670	14	because	because	SCONJ
inlawrev-2700	670	15	the	the	DET
inlawrev-2700	670	16	airlines	airline	NOUN
inlawrev-2700	670	17	send	send	VERB
inlawrev-2700	670	18	the	the	DET
inlawrev-2700	670	19	bonuses	bonus	NOUN
inlawrev-2700	670	20	directly	directly	ADV
inlawrev-2700	670	21	to	to	ADP
inlawrev-2700	670	22	those	those	DET
inlawrev-2700	670	23	travelers,^^^	travelers,^^^	PROPN
inlawrev-2700	670	24	administration	administration	NOUN
inlawrev-2700	670	25	of	of	ADP
inlawrev-2700	670	26	the	the	DET
inlawrev-2700	670	27	awards	award	NOUN
inlawrev-2700	670	28	by	by	ADP
inlawrev-2700	670	29	the	the	DET
inlawrev-2700	670	30	employer	employer	NOUN
inlawrev-2700	670	31	is	be	AUX
inlawrev-2700	670	32	burdensome	burdensome	ADJ
inlawrev-2700	670	33	.	.	PUNCT
inlawrev-2700	671	1	^^^	^^^	X
inlawrev-2700	671	2	therefore	therefore	ADV
inlawrev-2700	671	3	,	,	PUNCT
inlawrev-2700	671	4	the	the	DET
inlawrev-2700	671	5	requirement	requirement	NOUN
inlawrev-2700	671	6	of	of	ADP
inlawrev-2700	671	7	administrative	administrative	ADJ
inlawrev-2700	671	8	impracticality	impracticality	NOUN
inlawrev-2700	671	9	is	be	AUX
inlawrev-2700	671	10	met	meet	VERB
inlawrev-2700	671	11	.	.	PUNCT
inlawrev-2700	672	1	however	however	ADV
inlawrev-2700	672	2	,	,	PUNCT
inlawrev-2700	672	3	because	because	SCONJ
inlawrev-2700	672	4	the	the	DET
inlawrev-2700	672	5	outcome	outcome	NOUN
inlawrev-2700	672	6	of	of	ADP
inlawrev-2700	672	7	the	the	DET
inlawrev-2700	672	8	value	value	NOUN
inlawrev-2700	672	9	factor	factor	NOUN
inlawrev-2700	672	10	analysis	analysis	NOUN
inlawrev-2700	672	11	conflicts	conflict	NOUN
inlawrev-2700	672	12	with	with	ADP
inlawrev-2700	672	13	the	the	DET
inlawrev-2700	672	14	outcome	outcome	NOUN
inlawrev-2700	672	15	of	of	ADP
inlawrev-2700	672	16	the	the	DET
inlawrev-2700	672	17	frequency	frequency	NOUN
inlawrev-2700	672	18	and	and	CCONJ
inlawrev-2700	672	19	practicality	practicality	NOUN
inlawrev-2700	672	20	factors	factor	NOUN
inlawrev-2700	672	21	,	,	PUNCT
inlawrev-2700	672	22	further	further	ADJ
inlawrev-2700	672	23	analysis	analysis	NOUN
inlawrev-2700	672	24	is	be	AUX
inlawrev-2700	672	25	required	require	VERB
inlawrev-2700	672	26	.	.	PUNCT
inlawrev-2700	673	1	the	the	DET
inlawrev-2700	673	2	second	second	ADJ
inlawrev-2700	673	3	method	method	NOUN
inlawrev-2700	673	4	of	of	ADP
inlawrev-2700	673	5	analysis	analysis	NOUN
inlawrev-2700	673	6	provided	provide	VERB
inlawrev-2700	673	7	by	by	ADP
inlawrev-2700	673	8	the	the	DET
inlawrev-2700	673	9	regulations	regulation	NOUN
inlawrev-2700	673	10	is	be	AUX
inlawrev-2700	673	11	a	a	DET
inlawrev-2700	673	12	hst	hst	NOUN
inlawrev-2700	673	13	of	of	ADP
inlawrev-2700	673	14	excludible	excludible	ADJ
inlawrev-2700	673	15	and	and	CCONJ
inlawrev-2700	673	16	nonexcludible	nonexcludible	ADJ
inlawrev-2700	673	17	fringe	fringe	NOUN
inlawrev-2700	673	18	benefits	benefit	NOUN
inlawrev-2700	673	19	.	.	PUNCT
inlawrev-2700	674	1	^^	^^	PUNCT
inlawrev-2700	674	2	'	'	PUNCT
inlawrev-2700	674	3	excludible	excludible	ADJ
inlawrev-2700	674	4	benefits	benefit	NOUN
inlawrev-2700	674	5	listed	list	VERB
inlawrev-2700	674	6	are	be	AUX
inlawrev-2700	674	7	coffee	coffee	NOUN
inlawrev-2700	674	8	and	and	CCONJ
inlawrev-2700	674	9	doughnuts	doughnut	NOUN
inlawrev-2700	674	10	,	,	PUNCT
inlawrev-2700	674	11	occasional	occasional	ADJ
inlawrev-2700	674	12	typing	typing	NOUN
inlawrev-2700	674	13	of	of	ADP
inlawrev-2700	674	14	personal	personal	ADJ
inlawrev-2700	674	15	letters	letter	NOUN
inlawrev-2700	674	16	by	by	ADP
inlawrev-2700	674	17	^'	^'	NOUN
inlawrev-2700	674	18	°	°	NOUN
inlawrev-2700	674	19	temp	temp	NOUN
inlawrev-2700	674	20	.	.	PUNCT
inlawrev-2700	675	1	treas	treas	PROPN
inlawrev-2700	675	2	.	.	PUNCT
inlawrev-2700	676	1	reg	reg	PROPN
inlawrev-2700	676	2	.	.	PUNCT
inlawrev-2700	677	1	§	§	PROPN
inlawrev-2700	677	2	1.132	1.132	NUM
inlawrev-2700	677	3	-	-	PUNCT
inlawrev-2700	677	4	6t(b	6t(b	NUM
inlawrev-2700	677	5	)	)	PUNCT
inlawrev-2700	677	6	(	(	PUNCT
inlawrev-2700	677	7	1985	1985	NUM
inlawrev-2700	677	8	)	)	PUNCT
inlawrev-2700	677	9	.	.	PUNCT
inlawrev-2700	678	1	^^*who	^^*who	PUNCT
inlawrev-2700	678	2	?	?	PUNCT
inlawrev-2700	679	1	supra	supra	PROPN
inlawrev-2700	679	2	note	note	VERB
inlawrev-2700	679	3	38	38	NUM
inlawrev-2700	679	4	,	,	PUNCT
inlawrev-2700	679	5	at	at	ADP
inlawrev-2700	679	6	77	77	NUM
inlawrev-2700	679	7	.	.	PUNCT
inlawrev-2700	680	1	"	"	PUNCT
inlawrev-2700	680	2	a	a	DET
inlawrev-2700	680	3	huge	huge	ADJ
inlawrev-2700	680	4	amount	amount	NOUN
inlawrev-2700	680	5	of	of	ADP
inlawrev-2700	680	6	mileage	mileage	NOUN
inlawrev-2700	680	7	is	be	AUX
inlawrev-2700	680	8	required	require	VERB
inlawrev-2700	680	9	to	to	PART
inlawrev-2700	680	10	qualify	qualify	VERB
inlawrev-2700	680	11	for	for	ADP
inlawrev-2700	680	12	a	a	DET
inlawrev-2700	680	13	free	free	ADJ
inlawrev-2700	680	14	ticket	ticket	NOUN
inlawrev-2700	680	15	.	.	PUNCT
inlawrev-2700	680	16	"	"	PUNCT
inlawrev-2700	681	1	i	i	PRON
inlawrev-2700	681	2	d.	d.	PROPN
inlawrev-2700	681	3	^"temp	^"temp	PROPN
inlawrev-2700	681	4	.	.	PUNCT
inlawrev-2700	682	1	treas	treas	PROPN
inlawrev-2700	682	2	.	.	PUNCT
inlawrev-2700	683	1	reg	reg	PROPN
inlawrev-2700	683	2	.	.	PUNCT
inlawrev-2700	684	1	§	§	PROPN
inlawrev-2700	684	2	1.132	1.132	NUM
inlawrev-2700	684	3	-	-	NUM
inlawrev-2700	684	4	6t(c	6t(c	NUM
inlawrev-2700	684	5	)	)	PUNCT
inlawrev-2700	684	6	(	(	PUNCT
inlawrev-2700	684	7	1985	1985	NUM
inlawrev-2700	684	8	)	)	PUNCT
inlawrev-2700	684	9	.	.	PUNCT
inlawrev-2700	685	1	^'''id	^'''id	PROPN
inlawrev-2700	685	2	.	.	PUNCT
inlawrev-2700	685	3	^^'^cf	^^'^cf	PROPN
inlawrev-2700	685	4	.	.	PUNCT
inlawrev-2700	686	1	i	i	PRON
inlawrev-2700	686	2	d.	d.	PROPN
inlawrev-2700	686	3	this	this	DET
inlawrev-2700	686	4	premise	premise	NOUN
inlawrev-2700	686	5	is	be	AUX
inlawrev-2700	686	6	the	the	DET
inlawrev-2700	686	7	converse	converse	NOUN
inlawrev-2700	686	8	of	of	ADP
inlawrev-2700	686	9	the	the	DET
inlawrev-2700	686	10	one	one	NOUN
inlawrev-2700	686	11	actually	actually	ADV
inlawrev-2700	686	12	stated	state	VERB
inlawrev-2700	686	13	in	in	ADP
inlawrev-2700	686	14	the	the	DET
inlawrev-2700	686	15	regulation	regulation	NOUN
inlawrev-2700	686	16	.	.	PUNCT
inlawrev-2700	687	1	^^^see	^^^see	PROPN
inlawrev-2700	687	2	supra	supra	PROPN
inlawrev-2700	687	3	notes	note	VERB
inlawrev-2700	687	4	96	96	NUM
inlawrev-2700	687	5	-	-	SYM
inlawrev-2700	687	6	101	101	NUM
inlawrev-2700	687	7	and	and	CCONJ
inlawrev-2700	687	8	accompanying	accompany	VERB
inlawrev-2700	687	9	text	text	NOUN
inlawrev-2700	687	10	.	.	PUNCT
inlawrev-2700	688	1	^''5ee	^''5ee	PUNCT
inlawrev-2700	688	2	supra	supra	PROPN
inlawrev-2700	688	3	notes	note	VERB
inlawrev-2700	688	4	107	107	NUM
inlawrev-2700	688	5	-	-	SYM
inlawrev-2700	688	6	12	12	NUM
inlawrev-2700	688	7	and	and	CCONJ
inlawrev-2700	688	8	accompanying	accompany	VERB
inlawrev-2700	688	9	text	text	NOUN
inlawrev-2700	688	10	.	.	PUNCT
inlawrev-2700	689	1	"	"	PUNCT
inlawrev-2700	689	2	^"^see	^"^see	VERB
inlawrev-2700	689	3	temp	temp	NOUN
inlawrev-2700	689	4	.	.	PUNCT
inlawrev-2700	690	1	treas	treas	PROPN
inlawrev-2700	690	2	.	.	PUNCT
inlawrev-2700	691	1	reg	reg	PROPN
inlawrev-2700	691	2	.	.	PUNCT
inlawrev-2700	692	1	§	§	PROPN
inlawrev-2700	692	2	1.132	1.132	NUM
inlawrev-2700	692	3	-	-	NUM
inlawrev-2700	692	4	6t(c	6t(c	NUM
inlawrev-2700	692	5	)	)	PUNCT
inlawrev-2700	692	6	(	(	PUNCT
inlawrev-2700	692	7	1985	1985	NUM
inlawrev-2700	692	8	)	)	PUNCT
inlawrev-2700	692	9	.	.	PUNCT
inlawrev-2700	693	1	^^'temp	^^'temp	PROPN
inlawrev-2700	693	2	.	.	PUNCT
inlawrev-2700	694	1	treas	treas	PROPN
inlawrev-2700	694	2	.	.	PUNCT
inlawrev-2700	695	1	reg	reg	PROPN
inlawrev-2700	695	2	.	.	PUNCT
inlawrev-2700	696	1	§	§	PROPN
inlawrev-2700	696	2	1.132	1.132	NUM
inlawrev-2700	696	3	-	-	SYM
inlawrev-2700	696	4	6t(0	6t(0	NUM
inlawrev-2700	696	5	(	(	PUNCT
inlawrev-2700	696	6	1985	1985	NUM
inlawrev-2700	696	7	)	)	PUNCT
inlawrev-2700	696	8	.	.	PUNCT
inlawrev-2700	697	1	848	848	NUM
inlawrev-2700	697	2	indiana	indiana	PROPN
inlawrev-2700	697	3	la	la	PROPN
inlawrev-2700	697	4	w	w	PROPN
inlawrev-2700	697	5	review	review	PROPN
inlawrev-2700	697	6	[	[	X
inlawrev-2700	697	7	vol	vol	NOUN
inlawrev-2700	697	8	.	.	NOUN
inlawrev-2700	697	9	20:823	20:823	NUM
inlawrev-2700	697	10	a	a	DET
inlawrev-2700	697	11	company	company	NOUN
inlawrev-2700	697	12	secretary	secretary	NOUN
inlawrev-2700	697	13	,	,	PUNCT
inlawrev-2700	697	14	occasional	occasional	ADJ
inlawrev-2700	697	15	use	use	NOUN
inlawrev-2700	697	16	of	of	ADP
inlawrev-2700	697	17	a	a	DET
inlawrev-2700	697	18	copying	copy	VERB
inlawrev-2700	697	19	machine	machine	NOUN
inlawrev-2700	697	20	,	,	PUNCT
inlawrev-2700	697	21	occasional	occasional	ADJ
inlawrev-2700	697	22	cocktail	cocktail	NOUN
inlawrev-2700	697	23	parties	party	NOUN
inlawrev-2700	697	24	or	or	CCONJ
inlawrev-2700	697	25	picnics	picnic	NOUN
inlawrev-2700	697	26	,	,	PUNCT
inlawrev-2700	697	27	occasional	occasional	ADJ
inlawrev-2700	697	28	tickets	ticket	NOUN
inlawrev-2700	697	29	to	to	ADP
inlawrev-2700	697	30	theater	theater	NOUN
inlawrev-2700	697	31	or	or	CCONJ
inlawrev-2700	697	32	sporting	sporting	NOUN
inlawrev-2700	697	33	events	event	NOUN
inlawrev-2700	697	34	,	,	PUNCT
inlawrev-2700	697	35	and	and	CCONJ
inlawrev-2700	697	36	low	low	ADJ
inlawrev-2700	697	37	cost	cost	NOUN
inlawrev-2700	697	38	holiday	holiday	NOUN
inlawrev-2700	697	39	presents	present	NOUN
inlawrev-2700	697	40	;	;	PUNCT
inlawrev-2700	697	41	^^2	^^2	NOUN
inlawrev-2700	697	42	all	all	PRON
inlawrev-2700	697	43	of	of	ADP
inlawrev-2700	697	44	which	which	PRON
inlawrev-2700	697	45	have	have	VERB
inlawrev-2700	697	46	low	low	ADJ
inlawrev-2700	697	47	market	market	NOUN
inlawrev-2700	697	48	value	value	NOUN
inlawrev-2700	697	49	.	.	PUNCT
inlawrev-2700	698	1	by	by	ADP
inlawrev-2700	698	2	contrast	contrast	NOUN
inlawrev-2700	698	3	,	,	PUNCT
inlawrev-2700	698	4	includible	includible	ADJ
inlawrev-2700	698	5	fringe	fringe	NOUN
inlawrev-2700	698	6	benefits	benefit	NOUN
inlawrev-2700	698	7	are	be	AUX
inlawrev-2700	698	8	more	more	ADV
inlawrev-2700	698	9	valuable	valuable	ADJ
inlawrev-2700	698	10	—	—	PUNCT
inlawrev-2700	698	11	they	they	PRON
inlawrev-2700	698	12	include	include	VERB
inlawrev-2700	698	13	season	season	NOUN
inlawrev-2700	698	14	tickets	ticket	NOUN
inlawrev-2700	698	15	for	for	ADP
inlawrev-2700	698	16	sporting	sporting	NOUN
inlawrev-2700	698	17	events	event	NOUN
inlawrev-2700	698	18	or	or	CCONJ
inlawrev-2700	698	19	the	the	DET
inlawrev-2700	698	20	theater	theater	NOUN
inlawrev-2700	698	21	,	,	PUNCT
inlawrev-2700	698	22	athletic	athletic	ADJ
inlawrev-2700	698	23	or	or	CCONJ
inlawrev-2700	698	24	country	country	NOUN
inlawrev-2700	698	25	club	club	NOUN
inlawrev-2700	698	26	memberships	membership	NOUN
inlawrev-2700	698	27	,	,	PUNCT
inlawrev-2700	698	28	the	the	DET
inlawrev-2700	698	29	commuter	commuter	NOUN
inlawrev-2700	698	30	use	use	NOUN
inlawrev-2700	698	31	of	of	ADP
inlawrev-2700	698	32	a	a	DET
inlawrev-2700	698	33	company	company	NOUN
inlawrev-2700	698	34	vehicle	vehicle	NOUN
inlawrev-2700	698	35	and	and	CCONJ
inlawrev-2700	698	36	use	use	NOUN
inlawrev-2700	698	37	of	of	ADP
inlawrev-2700	698	38	an	an	DET
inlawrev-2700	698	39	employer	employer	NOUN
inlawrev-2700	698	40	-	-	PUNCT
inlawrev-2700	698	41	owned	own	VERB
inlawrev-2700	698	42	hunting	hunt	VERB
inlawrev-2700	698	43	lodge	lodge	NOUN
inlawrev-2700	698	44	,	,	PUNCT
inlawrev-2700	698	45	apartment	apartment	NOUN
inlawrev-2700	698	46	or	or	CCONJ
inlawrev-2700	698	47	boat	boat	NOUN
inlawrev-2700	698	48	for	for	ADP
inlawrev-2700	698	49	a	a	DET
inlawrev-2700	698	50	weekend.^^^	weekend.^^^	PROPN
inlawrev-2700	698	51	although	although	SCONJ
inlawrev-2700	698	52	one	one	NUM
inlawrev-2700	698	53	form	form	NOUN
inlawrev-2700	698	54	of	of	ADP
inlawrev-2700	698	55	frequent	frequent	ADJ
inlawrev-2700	698	56	flyer	flyer	NOUN
inlawrev-2700	698	57	bonus	bonus	NOUN
inlawrev-2700	698	58	,	,	PUNCT
inlawrev-2700	698	59	an	an	DET
inlawrev-2700	698	60	upgrade	upgrade	NOUN
inlawrev-2700	698	61	to	to	ADP
inlawrev-2700	698	62	first	first	ADJ
inlawrev-2700	698	63	class	class	NOUN
inlawrev-2700	698	64	,	,	PUNCT
inlawrev-2700	698	65	^^^^	^^^^	PROPN
inlawrev-2700	698	66	resembles	resemble	VERB
inlawrev-2700	698	67	an	an	DET
inlawrev-2700	698	68	excludible	excludible	ADJ
inlawrev-2700	698	69	fringe	fringe	NOUN
inlawrev-2700	698	70	benefit	benefit	NOUN
inlawrev-2700	698	71	because	because	SCONJ
inlawrev-2700	698	72	of	of	ADP
inlawrev-2700	698	73	its	its	PRON
inlawrev-2700	698	74	low	low	ADJ
inlawrev-2700	698	75	value	value	NOUN
inlawrev-2700	698	76	,	,	PUNCT
inlawrev-2700	698	77	frequent	frequent	ADJ
inlawrev-2700	698	78	flyer	flyer	NOUN
inlawrev-2700	698	79	bonus	bonus	NOUN
inlawrev-2700	698	80	flights	flight	NOUN
inlawrev-2700	698	81	,	,	PUNCT
inlawrev-2700	698	82	because	because	SCONJ
inlawrev-2700	698	83	of	of	ADP
inlawrev-2700	698	84	their	their	PRON
inlawrev-2700	698	85	high	high	ADJ
inlawrev-2700	698	86	value	value	NOUN
inlawrev-2700	698	87	and	and	CCONJ
inlawrev-2700	698	88	usual	usual	ADJ
inlawrev-2700	698	89	personal	personal	ADJ
inlawrev-2700	698	90	use	use	NOUN
inlawrev-2700	698	91	,	,	PUNCT
inlawrev-2700	698	92	either	either	CCONJ
inlawrev-2700	698	93	as	as	ADP
inlawrev-2700	698	94	a	a	DET
inlawrev-2700	698	95	vacation	vacation	NOUN
inlawrev-2700	698	96	trip	trip	NOUN
inlawrev-2700	698	97	or	or	CCONJ
inlawrev-2700	698	98	as	as	ADP
inlawrev-2700	698	99	a	a	DET
inlawrev-2700	698	100	commodity	commodity	NOUN
inlawrev-2700	698	101	to	to	PART
inlawrev-2700	698	102	be	be	AUX
inlawrev-2700	698	103	sold,^^^	sold,^^^	PROPN
inlawrev-2700	698	104	resemble	resemble	VERB
inlawrev-2700	698	105	the	the	DET
inlawrev-2700	698	106	non	non	ADJ
inlawrev-2700	698	107	-	-	ADJ
inlawrev-2700	698	108	excludible	excludible	ADJ
inlawrev-2700	698	109	types	type	NOUN
inlawrev-2700	698	110	of	of	ADP
inlawrev-2700	698	111	benefits	benefit	NOUN
inlawrev-2700	698	112	more	more	ADJ
inlawrev-2700	698	113	than	than	ADP
inlawrev-2700	698	114	the	the	DET
inlawrev-2700	698	115	excludible	excludible	ADJ
inlawrev-2700	698	116	ones	one	NOUN
inlawrev-2700	698	117	.	.	PUNCT
inlawrev-2700	699	1	finally	finally	ADV
inlawrev-2700	699	2	,	,	PUNCT
inlawrev-2700	699	3	congress	congress	PROPN
inlawrev-2700	699	4	'	'	PART
inlawrev-2700	699	5	goals	goal	NOUN
inlawrev-2700	699	6	in	in	ADP
inlawrev-2700	699	7	passing	pass	VERB
inlawrev-2700	699	8	the	the	DET
inlawrev-2700	699	9	fringe	fringe	NOUN
inlawrev-2700	699	10	benefit	benefit	NOUN
inlawrev-2700	699	11	legislation	legislation	NOUN
inlawrev-2700	699	12	must	must	AUX
inlawrev-2700	699	13	be	be	AUX
inlawrev-2700	699	14	considered	consider	VERB
inlawrev-2700	699	15	to	to	PART
inlawrev-2700	699	16	determine	determine	VERB
inlawrev-2700	699	17	if	if	SCONJ
inlawrev-2700	699	18	fringe	fringe	NOUN
inlawrev-2700	699	19	benefits	benefit	NOUN
inlawrev-2700	699	20	should	should	AUX
inlawrev-2700	699	21	be	be	AUX
inlawrev-2700	699	22	excludible	excludible	ADJ
inlawrev-2700	699	23	as	as	ADP
inlawrev-2700	699	24	a	a	DET
inlawrev-2700	699	25	de	de	X
inlawrev-2700	699	26	minimus	minimus	NOUN
inlawrev-2700	699	27	fringe	fringe	NOUN
inlawrev-2700	699	28	benefit	benefit	NOUN
inlawrev-2700	699	29	.	.	PUNCT
inlawrev-2700	700	1	congress	congress	PROPN
inlawrev-2700	700	2	'	'	PART
inlawrev-2700	700	3	first	first	ADJ
inlawrev-2700	700	4	objective	objective	NOUN
inlawrev-2700	700	5	was	be	AUX
inlawrev-2700	700	6	to	to	PART
inlawrev-2700	700	7	allow	allow	VERB
inlawrev-2700	700	8	compensation	compensation	NOUN
inlawrev-2700	700	9	without	without	ADP
inlawrev-2700	700	10	taxation	taxation	NOUN
inlawrev-2700	700	11	if	if	SCONJ
inlawrev-2700	700	12	there	there	PRON
inlawrev-2700	700	13	was	be	VERB
inlawrev-2700	700	14	a	a	DET
inlawrev-2700	700	15	valid	valid	ADJ
inlawrev-2700	700	16	business	business	NOUN
inlawrev-2700	700	17	purpose	purpose	NOUN
inlawrev-2700	700	18	besides	besides	SCONJ
inlawrev-2700	700	19	compensation.22^	compensation.22^	PRON
inlawrev-2700	700	20	most	most	ADJ
inlawrev-2700	700	21	employers	employer	NOUN
inlawrev-2700	700	22	allow	allow	VERB
inlawrev-2700	700	23	employees	employee	NOUN
inlawrev-2700	700	24	to	to	PART
inlawrev-2700	700	25	keep	keep	VERB
inlawrev-2700	700	26	the	the	DET
inlawrev-2700	700	27	bonuses	bonus	NOUN
inlawrev-2700	700	28	for	for	ADP
inlawrev-2700	700	29	compensation	compensation	NOUN
inlawrev-2700	700	30	and	and	CCONJ
inlawrev-2700	700	31	employee	employee	NOUN
inlawrev-2700	700	32	relations	relation	NOUN
inlawrev-2700	700	33	;	;	PUNCT
inlawrev-2700	700	34	22^	22^	NUM
inlawrev-2700	700	35	thus	thus	ADV
inlawrev-2700	700	36	,	,	PUNCT
inlawrev-2700	700	37	bonus	bonus	NOUN
inlawrev-2700	700	38	flights	flight	NOUN
inlawrev-2700	700	39	do	do	AUX
inlawrev-2700	700	40	not	not	PART
inlawrev-2700	700	41	meet	meet	VERB
inlawrev-2700	700	42	congress	congress	PROPN
inlawrev-2700	700	43	'	'	PART
inlawrev-2700	700	44	first	first	ADJ
inlawrev-2700	700	45	objective	objective	NOUN
inlawrev-2700	700	46	for	for	ADP
inlawrev-2700	700	47	fringe	fringe	NOUN
inlawrev-2700	700	48	benefit	benefit	NOUN
inlawrev-2700	700	49	legislation	legislation	NOUN
inlawrev-2700	700	50	.	.	PUNCT
inlawrev-2700	701	1	congress	congress	PROPN
inlawrev-2700	701	2	'	'	PART
inlawrev-2700	701	3	second	second	ADJ
inlawrev-2700	701	4	objective	objective	NOUN
inlawrev-2700	701	5	was	be	AUX
inlawrev-2700	701	6	to	to	PART
inlawrev-2700	701	7	ensure	ensure	VERB
inlawrev-2700	701	8	that	that	SCONJ
inlawrev-2700	701	9	no	no	DET
inlawrev-2700	701	10	shifting	shift	VERB
inlawrev-2700	701	11	or	or	CCONJ
inlawrev-2700	701	12	shrinking	shrinking	NOUN
inlawrev-2700	701	13	of	of	ADP
inlawrev-2700	701	14	the	the	DET
inlawrev-2700	701	15	tax	tax	NOUN
inlawrev-2700	701	16	base	base	NOUN
inlawrev-2700	701	17	could	could	AUX
inlawrev-2700	701	18	occur	occur	VERB
inlawrev-2700	701	19	.	.	PUNCT
inlawrev-2700	702	1	^^^	^^^	VERB
inlawrev-2700	702	2	allowing	allow	VERB
inlawrev-2700	702	3	frequent	frequent	ADJ
inlawrev-2700	702	4	flyer	flyer	NOUN
inlawrev-2700	702	5	benefits	benefit	NOUN
inlawrev-2700	702	6	to	to	PART
inlawrev-2700	702	7	be	be	AUX
inlawrev-2700	702	8	excluded	exclude	VERB
inlawrev-2700	702	9	under	under	ADP
inlawrev-2700	702	10	the	the	DET
inlawrev-2700	702	11	de	de	X
inlawrev-2700	702	12	minimus	minimus	NOUN
inlawrev-2700	702	13	fringe	fringe	NOUN
inlawrev-2700	702	14	benefit	benefit	NOUN
inlawrev-2700	702	15	exclusion	exclusion	NOUN
inlawrev-2700	702	16	shifts	shift	NOUN
inlawrev-2700	702	17	the	the	DET
inlawrev-2700	702	18	tax	tax	NOUN
inlawrev-2700	702	19	base	base	NOUN
inlawrev-2700	702	20	from	from	ADP
inlawrev-2700	702	21	those	those	PRON
inlawrev-2700	702	22	whose	whose	DET
inlawrev-2700	702	23	jobs	job	NOUN
inlawrev-2700	702	24	favor	favor	VERB
inlawrev-2700	702	25	the	the	DET
inlawrev-2700	702	26	earning	earning	NOUN
inlawrev-2700	702	27	of	of	ADP
inlawrev-2700	702	28	the	the	DET
inlawrev-2700	702	29	flights	flight	NOUN
inlawrev-2700	702	30	to	to	ADP
inlawrev-2700	702	31	those	those	PRON
inlawrev-2700	702	32	whose	whose	DET
inlawrev-2700	702	33	jobs	job	NOUN
inlawrev-2700	702	34	do	do	VERB
inlawrev-2700	702	35	not	not	PART
inlawrev-2700	702	36	because	because	SCONJ
inlawrev-2700	702	37	the	the	DET
inlawrev-2700	702	38	frequent	frequent	ADJ
inlawrev-2700	702	39	flyer	flyer	NOUN
inlawrev-2700	702	40	is	be	AUX
inlawrev-2700	702	41	not	not	PART
inlawrev-2700	702	42	taxed	tax	VERB
inlawrev-2700	702	43	on	on	ADP
inlawrev-2700	702	44	an	an	DET
inlawrev-2700	702	45	awarded	award	VERB
inlawrev-2700	702	46	two	two	NUM
inlawrev-2700	702	47	thousand	thousand	NUM
inlawrev-2700	702	48	dollar	dollar	NOUN
inlawrev-2700	702	49	vacation	vacation	NOUN
inlawrev-2700	702	50	while	while	SCONJ
inlawrev-2700	702	51	a	a	DET
inlawrev-2700	702	52	non	non	ADJ
inlawrev-2700	702	53	-	-	ADJ
inlawrev-2700	702	54	travelling	travelling	ADJ
inlawrev-2700	702	55	co	co	NOUN
inlawrev-2700	702	56	-	-	NOUN
inlawrev-2700	702	57	worker	worker	NOUN
inlawrev-2700	702	58	is	be	AUX
inlawrev-2700	702	59	taxed	tax	VERB
inlawrev-2700	702	60	on	on	ADP
inlawrev-2700	702	61	the	the	DET
inlawrev-2700	702	62	two	two	NUM
inlawrev-2700	702	63	thousand	thousand	NUM
inlawrev-2700	702	64	dollars	dollar	NOUN
inlawrev-2700	702	65	he	he	PRON
inlawrev-2700	702	66	earned	earn	VERB
inlawrev-2700	702	67	to	to	PART
inlawrev-2700	702	68	pay	pay	VERB
inlawrev-2700	702	69	for	for	ADP
inlawrev-2700	702	70	a	a	DET
inlawrev-2700	702	71	similar	similar	ADJ
inlawrev-2700	702	72	vacation.229	vacation.229	NOUN
inlawrev-2700	702	73	therefore	therefore	ADV
inlawrev-2700	702	74	,	,	PUNCT
inlawrev-2700	702	75	bonus	bonus	NOUN
inlawrev-2700	702	76	flights	flight	NOUN
inlawrev-2700	702	77	do	do	AUX
inlawrev-2700	702	78	not	not	PART
inlawrev-2700	702	79	meet	meet	VERB
inlawrev-2700	702	80	the	the	DET
inlawrev-2700	702	81	second	second	ADJ
inlawrev-2700	702	82	objective	objective	NOUN
inlawrev-2700	702	83	,	,	PUNCT
inlawrev-2700	702	84	either	either	ADV
inlawrev-2700	702	85	.	.	PUNCT
inlawrev-2700	703	1	thus	thus	ADV
inlawrev-2700	703	2	,	,	PUNCT
inlawrev-2700	703	3	despite	despite	SCONJ
inlawrev-2700	703	4	the	the	DET
inlawrev-2700	703	5	infrequency	infrequency	NOUN
inlawrev-2700	703	6	of	of	ADP
inlawrev-2700	703	7	receipt	receipt	NOUN
inlawrev-2700	703	8	and	and	CCONJ
inlawrev-2700	703	9	the	the	DET
inlawrev-2700	703	10	difficulty	difficulty	NOUN
inlawrev-2700	703	11	of	of	ADP
inlawrev-2700	703	12	the	the	DET
inlawrev-2700	703	13	employer	employer	NOUN
inlawrev-2700	703	14	's	's	PART
inlawrev-2700	703	15	record	record	NOUN
inlawrev-2700	703	16	-	-	PUNCT
inlawrev-2700	703	17	keeping	keeping	NOUN
inlawrev-2700	703	18	,	,	PUNCT
inlawrev-2700	703	19	frequent	frequent	ADJ
inlawrev-2700	703	20	flyer	flyer	NOUN
inlawrev-2700	703	21	bonuses	bonus	NOUN
inlawrev-2700	703	22	do	do	AUX
inlawrev-2700	703	23	not	not	PART
inlawrev-2700	703	24	qualify	qualify	VERB
inlawrev-2700	703	25	for	for	ADP
inlawrev-2700	703	26	exclusion	exclusion	NOUN
inlawrev-2700	703	27	under	under	ADP
inlawrev-2700	703	28	section	section	NOUN
inlawrev-2700	703	29	132	132	NUM
inlawrev-2700	703	30	.	.	PUNCT
inlawrev-2700	704	1	because	because	SCONJ
inlawrev-2700	704	2	of	of	ADP
inlawrev-2700	704	3	the	the	DET
inlawrev-2700	704	4	high	high	ADJ
inlawrev-2700	704	5	value	value	NOUN
inlawrev-2700	704	6	of	of	ADP
inlawrev-2700	704	7	the	the	DET
inlawrev-2700	704	8	bonuses	bonus	NOUN
inlawrev-2700	704	9	,	,	PUNCT
inlawrev-2700	704	10	their	their	PRON
inlawrev-2700	704	11	similarity	similarity	NOUN
inlawrev-2700	704	12	to	to	ADP
inlawrev-2700	704	13	the	the	DET
inlawrev-2700	704	14	examples	example	NOUN
inlawrev-2700	704	15	of	of	ADP
inlawrev-2700	704	16	non	non	ADJ
inlawrev-2700	704	17	-	-	ADJ
inlawrev-2700	704	18	excludible	excludible	ADJ
inlawrev-2700	704	19	fringe	fringe	NOUN
inlawrev-2700	704	20	benefits	benefit	NOUN
inlawrev-2700	704	21	listed	list	VERB
inlawrev-2700	704	22	in	in	ADP
inlawrev-2700	704	23	the	the	DET
inlawrev-2700	704	24	regulations	regulation	NOUN
inlawrev-2700	704	25	and	and	CCONJ
inlawrev-2700	704	26	congress	congress	PROPN
inlawrev-2700	704	27	'	'	PART
inlawrev-2700	704	28	goals	goal	NOUN
inlawrev-2700	704	29	in	in	ADP
inlawrev-2700	704	30	passing	pass	VERB
inlawrev-2700	704	31	the	the	DET
inlawrev-2700	704	32	legislation	legislation	NOUN
inlawrev-2700	704	33	,	,	PUNCT
inlawrev-2700	704	34	frequent	frequent	ADJ
inlawrev-2700	704	35	flyer	flyer	NOUN
inlawrev-2700	704	36	bonuses	bonus	NOUN
inlawrev-2700	704	37	will	will	AUX
inlawrev-2700	704	38	be	be	AUX
inlawrev-2700	704	39	includible	includible	ADJ
inlawrev-2700	704	40	in	in	ADP
inlawrev-2700	704	41	the	the	DET
inlawrev-2700	704	42	employee	employee	NOUN
inlawrev-2700	704	43	's	's	PART
inlawrev-2700	704	44	gross	gross	ADJ
inlawrev-2700	704	45	income	income	NOUN
inlawrev-2700	704	46	.	.	PUNCT
inlawrev-2700	705	1	v.	v.	ADP
inlawrev-2700	705	2	the	the	DET
inlawrev-2700	705	3	amount	amount	NOUN
inlawrev-2700	705	4	of	of	ADP
inlawrev-2700	705	5	income	income	NOUN
inlawrev-2700	705	6	—	—	PUNCT
inlawrev-2700	705	7	what	what	PRON
inlawrev-2700	705	8	is	be	AUX
inlawrev-2700	705	9	the	the	DET
inlawrev-2700	705	10	bonus	bonus	NOUN
inlawrev-2700	705	11	worth	worth	ADJ
inlawrev-2700	705	12	?	?	PUNCT
inlawrev-2700	706	1	after	after	ADP
inlawrev-2700	706	2	determining	determine	VERB
inlawrev-2700	706	3	that	that	SCONJ
inlawrev-2700	706	4	a	a	DET
inlawrev-2700	706	5	frequent	frequent	ADJ
inlawrev-2700	706	6	flyer	flyer	NOUN
inlawrev-2700	706	7	bonus	bonus	NOUN
inlawrev-2700	706	8	constitutes	constitute	VERB
inlawrev-2700	706	9	income	income	NOUN
inlawrev-2700	706	10	to	to	ADP
inlawrev-2700	706	11	recipients	recipient	NOUN
inlawrev-2700	706	12	,	,	PUNCT
inlawrev-2700	706	13	the	the	DET
inlawrev-2700	706	14	dollar	dollar	NOUN
inlawrev-2700	706	15	amount	amount	NOUN
inlawrev-2700	706	16	of	of	ADP
inlawrev-2700	706	17	income	income	NOUN
inlawrev-2700	706	18	must	must	AUX
inlawrev-2700	706	19	be	be	AUX
inlawrev-2700	706	20	determined	determine	VERB
inlawrev-2700	706	21	.	.	PUNCT
inlawrev-2700	707	1	the	the	DET
inlawrev-2700	707	2	first	first	ADJ
inlawrev-2700	707	3	^^^id	^^^id	NUM
inlawrev-2700	707	4	.	.	PUNCT
inlawrev-2700	708	1	at	at	ADP
inlawrev-2700	708	2	(	(	PUNCT
inlawrev-2700	708	3	0(1	0(1	NUM
inlawrev-2700	708	4	)	)	PUNCT
inlawrev-2700	708	5	.	.	PUNCT
inlawrev-2700	709	1	^^'id	^^'id	PROPN
inlawrev-2700	709	2	.	.	PUNCT
inlawrev-2700	710	1	at	at	ADP
inlawrev-2700	710	2	(	(	PUNCT
inlawrev-2700	710	3	0(2	0(2	NUM
inlawrev-2700	710	4	)	)	PUNCT
inlawrev-2700	710	5	.	.	PUNCT
inlawrev-2700	711	1	^see	^see	NUM
inlawrev-2700	711	2	infra	infra	NOUN
inlawrev-2700	711	3	text	text	NOUN
inlawrev-2700	711	4	accompanying	accompany	VERB
inlawrev-2700	711	5	notes	note	NOUN
inlawrev-2700	711	6	239	239	NUM
inlawrev-2700	711	7	-	-	SYM
inlawrev-2700	711	8	40	40	NUM
inlawrev-2700	711	9	.	.	PUNCT
inlawrev-2700	712	1	^^^see	^^^see	PROPN
inlawrev-2700	712	2	supra	supra	PROPN
inlawrev-2700	712	3	text	text	NOUN
inlawrev-2700	712	4	accompanying	accompanying	ADJ
inlawrev-2700	712	5	notes	note	NOUN
inlawrev-2700	712	6	22	22	NUM
inlawrev-2700	712	7	-	-	SYM
inlawrev-2700	712	8	28	28	NUM
inlawrev-2700	712	9	;	;	PUNCT
inlawrev-2700	712	10	see	see	VERB
inlawrev-2700	712	11	also	also	ADV
inlawrev-2700	712	12	supra	supra	PROPN
inlawrev-2700	712	13	notes	note	VERB
inlawrev-2700	712	14	38	38	NUM
inlawrev-2700	712	15	-	-	SYM
inlawrev-2700	712	16	46	46	NUM
inlawrev-2700	712	17	and	and	CCONJ
inlawrev-2700	712	18	accompanying	accompany	VERB
inlawrev-2700	712	19	text	text	NOUN
inlawrev-2700	712	20	;	;	PUNCT
inlawrev-2700	712	21	see	see	VERB
inlawrev-2700	712	22	also	also	ADV
inlawrev-2700	712	23	supra	supra	PROPN
inlawrev-2700	712	24	notes	note	VERB
inlawrev-2700	712	25	137	137	NUM
inlawrev-2700	712	26	-	-	SYM
inlawrev-2700	712	27	39	39	NUM
inlawrev-2700	712	28	and	and	CCONJ
inlawrev-2700	712	29	accompanying	accompany	VERB
inlawrev-2700	712	30	text	text	NOUN
inlawrev-2700	712	31	.	.	PUNCT
inlawrev-2700	713	1	^^^explanation	^^^explanation	PROPN
inlawrev-2700	713	2	,	,	PUNCT
inlawrev-2700	713	3	supro	supro	ADJ
inlawrev-2700	713	4	notc	notc	VERB
inlawrev-2700	713	5	168	168	NUM
inlawrev-2700	713	6	,	,	PUNCT
inlawrev-2700	713	7	at	at	ADP
inlawrev-2700	713	8	840	840	NUM
inlawrev-2700	713	9	.	.	PUNCT
inlawrev-2700	714	1	^^^see	^^^see	PROPN
inlawrev-2700	714	2	supra	supra	PROPN
inlawrev-2700	714	3	text	text	NOUN
inlawrev-2700	714	4	accompanying	accompanying	ADJ
inlawrev-2700	714	5	notes	note	NOUN
inlawrev-2700	714	6	132	132	NUM
inlawrev-2700	714	7	-	-	SYM
inlawrev-2700	714	8	39	39	NUM
inlawrev-2700	714	9	.	.	PUNCT
inlawrev-2700	715	1	^^explanation	^^explanation	PROPN
inlawrev-2700	715	2	,	,	PUNCT
inlawrev-2700	715	3	supra	supra	PROPN
inlawrev-2700	715	4	note	note	NOUN
inlawrev-2700	715	5	168	168	NUM
inlawrev-2700	715	6	,	,	PUNCT
inlawrev-2700	715	7	at	at	ADP
inlawrev-2700	715	8	841	841	NUM
inlawrev-2700	715	9	.	.	PUNCT
inlawrev-2700	716	1	"	"	PUNCT
inlawrev-2700	716	2	'	'	PUNCT
inlawrev-2700	716	3	see	see	VERB
inlawrev-2700	716	4	i	i	PRON
inlawrev-2700	716	5	d.	d.	PROPN
inlawrev-2700	716	6	1987	1987	NUM
inlawrev-2700	716	7	]	]	PUNCT
inlawrev-2700	717	1	frequent	frequent	ADJ
inlawrev-2700	717	2	flyer	flyer	NOUN
inlawrev-2700	717	3	benefits	benefit	VERB
inlawrev-2700	717	4	849	849	NUM
inlawrev-2700	717	5	step	step	NOUN
inlawrev-2700	717	6	in	in	ADP
inlawrev-2700	717	7	the	the	DET
inlawrev-2700	717	8	analysis	analysis	NOUN
inlawrev-2700	717	9	is	be	AUX
inlawrev-2700	717	10	the	the	DET
inlawrev-2700	717	11	rule	rule	NOUN
inlawrev-2700	717	12	that	that	SCONJ
inlawrev-2700	717	13	the	the	DET
inlawrev-2700	717	14	fair	fair	ADJ
inlawrev-2700	717	15	market	market	NOUN
inlawrev-2700	717	16	value	value	NOUN
inlawrev-2700	717	17	of	of	ADP
inlawrev-2700	717	18	the	the	DET
inlawrev-2700	717	19	property	property	NOUN
inlawrev-2700	717	20	or	or	CCONJ
inlawrev-2700	717	21	service	service	NOUN
inlawrev-2700	717	22	received	receive	VERB
inlawrev-2700	717	23	must	must	AUX
inlawrev-2700	717	24	be	be	AUX
inlawrev-2700	717	25	included	include	VERB
inlawrev-2700	717	26	in	in	ADP
inlawrev-2700	717	27	income.^^^	income.^^^	PROPN
inlawrev-2700	717	28	in	in	ADP
inlawrev-2700	717	29	mccoy	mccoy	PROPN
inlawrev-2700	718	1	v.	v.	PROPN
inlawrev-2700	718	2	commissioner	commissioner	PROPN
inlawrev-2700	718	3	,	,	PUNCT
inlawrev-2700	718	4	^^^	^^^	ADP
inlawrev-2700	718	5	fair	fair	ADJ
inlawrev-2700	718	6	market	market	NOUN
inlawrev-2700	718	7	value	value	NOUN
inlawrev-2700	718	8	was	be	AUX
inlawrev-2700	718	9	defined	define	VERB
inlawrev-2700	718	10	by	by	ADP
inlawrev-2700	718	11	the	the	DET
inlawrev-2700	718	12	tax	tax	NOUN
inlawrev-2700	718	13	court	court	NOUN
inlawrev-2700	718	14	as	as	ADP
inlawrev-2700	718	15	the	the	DET
inlawrev-2700	718	16	going	go	VERB
inlawrev-2700	718	17	rate	rate	NOUN
inlawrev-2700	718	18	at	at	ADP
inlawrev-2700	718	19	which	which	PRON
inlawrev-2700	718	20	the	the	DET
inlawrev-2700	718	21	commodity	commodity	NOUN
inlawrev-2700	718	22	can	can	AUX
inlawrev-2700	718	23	be	be	AUX
inlawrev-2700	718	24	purchased	purchase	VERB
inlawrev-2700	718	25	,	,	PUNCT
inlawrev-2700	718	26	not	not	PART
inlawrev-2700	718	27	its	its	PRON
inlawrev-2700	718	28	retail	retail	ADJ
inlawrev-2700	718	29	price	price	NOUN
inlawrev-2700	718	30	.	.	PUNCT
inlawrev-2700	719	1	^^^	^^^	PUNCT
inlawrev-2700	719	2	in	in	ADP
inlawrev-2700	719	3	that	that	DET
inlawrev-2700	719	4	case	case	NOUN
inlawrev-2700	719	5	,	,	PUNCT
inlawrev-2700	719	6	the	the	DET
inlawrev-2700	719	7	irs	irs	PROPN
inlawrev-2700	719	8	claimed	claim	VERB
inlawrev-2700	719	9	that	that	SCONJ
inlawrev-2700	719	10	the	the	DET
inlawrev-2700	719	11	retail	retail	ADJ
inlawrev-2700	719	12	price	price	NOUN
inlawrev-2700	719	13	of	of	ADP
inlawrev-2700	719	14	an	an	DET
inlawrev-2700	719	15	automobile	automobile	NOUN
inlawrev-2700	719	16	given	give	VERB
inlawrev-2700	719	17	to	to	ADP
inlawrev-2700	719	18	an	an	DET
inlawrev-2700	719	19	employee	employee	NOUN
inlawrev-2700	719	20	must	must	AUX
inlawrev-2700	719	21	be	be	AUX
inlawrev-2700	719	22	included	include	VERB
inlawrev-2700	719	23	in	in	ADP
inlawrev-2700	719	24	the	the	DET
inlawrev-2700	719	25	employee	employee	NOUN
inlawrev-2700	719	26	's	's	PART
inlawrev-2700	719	27	gross	gross	ADJ
inlawrev-2700	719	28	income.^	income.^	PROPN
inlawrev-2700	719	29	"	"	PUNCT
inlawrev-2700	719	30	the	the	DET
inlawrev-2700	719	31	court	court	NOUN
inlawrev-2700	719	32	held	hold	VERB
inlawrev-2700	719	33	that	that	PRON
inlawrev-2700	719	34	fair	fair	ADJ
inlawrev-2700	719	35	market	market	NOUN
inlawrev-2700	719	36	value	value	NOUN
inlawrev-2700	719	37	is	be	AUX
inlawrev-2700	719	38	not	not	PART
inlawrev-2700	719	39	necessarily	necessarily	ADV
inlawrev-2700	719	40	retail	retail	ADJ
inlawrev-2700	719	41	price	price	NOUN
inlawrev-2700	719	42	;	;	PUNCT
inlawrev-2700	719	43	it	it	PRON
inlawrev-2700	719	44	is	be	AUX
inlawrev-2700	719	45	the	the	DET
inlawrev-2700	719	46	market	market	NOUN
inlawrev-2700	719	47	price	price	NOUN
inlawrev-2700	719	48	.	.	PUNCT
inlawrev-2700	720	1	^^"^	^^"^	VERB
inlawrev-2700	720	2	the	the	DET
inlawrev-2700	720	3	court	court	NOUN
inlawrev-2700	720	4	took	take	VERB
inlawrev-2700	720	5	judicial	judicial	ADJ
inlawrev-2700	720	6	notice	notice	NOUN
inlawrev-2700	720	7	of	of	ADP
inlawrev-2700	720	8	the	the	DET
inlawrev-2700	720	9	common	common	ADJ
inlawrev-2700	720	10	fact	fact	NOUN
inlawrev-2700	720	11	that	that	SCONJ
inlawrev-2700	720	12	an	an	DET
inlawrev-2700	720	13	automobile	automobile	NOUN
inlawrev-2700	720	14	,	,	PUNCT
inlawrev-2700	720	15	once	once	ADV
inlawrev-2700	720	16	sold	sell	VERB
inlawrev-2700	720	17	,	,	PUNCT
inlawrev-2700	720	18	is	be	AUX
inlawrev-2700	720	19	worth	worth	ADJ
inlawrev-2700	720	20	less	less	ADJ
inlawrev-2700	720	21	than	than	SCONJ
inlawrev-2700	720	22	retail	retail	ADJ
inlawrev-2700	720	23	even	even	ADV
inlawrev-2700	720	24	if	if	SCONJ
inlawrev-2700	720	25	it	it	PRON
inlawrev-2700	720	26	has	have	VERB
inlawrev-2700	720	27	no	no	DET
inlawrev-2700	720	28	miles	mile	NOUN
inlawrev-2700	720	29	on	on	ADP
inlawrev-2700	720	30	the	the	DET
inlawrev-2700	720	31	odometer.^^^	odometer.^^^	PROPN
inlawrev-2700	720	32	therefore	therefore	ADV
inlawrev-2700	720	33	,	,	PUNCT
inlawrev-2700	720	34	because	because	SCONJ
inlawrev-2700	720	35	the	the	DET
inlawrev-2700	720	36	employer	employer	NOUN
inlawrev-2700	720	37	who	who	PRON
inlawrev-2700	720	38	awarded	award	VERB
inlawrev-2700	720	39	the	the	DET
inlawrev-2700	720	40	car	car	NOUN
inlawrev-2700	720	41	was	be	AUX
inlawrev-2700	720	42	the	the	DET
inlawrev-2700	720	43	original	original	ADJ
inlawrev-2700	720	44	purchaser	purchaser	NOUN
inlawrev-2700	720	45	,	,	PUNCT
inlawrev-2700	720	46	the	the	DET
inlawrev-2700	720	47	fair	fair	ADJ
inlawrev-2700	720	48	market	market	NOUN
inlawrev-2700	720	49	value	value	NOUN
inlawrev-2700	720	50	of	of	ADP
inlawrev-2700	720	51	the	the	DET
inlawrev-2700	720	52	car	car	NOUN
inlawrev-2700	720	53	was	be	AUX
inlawrev-2700	720	54	not	not	PART
inlawrev-2700	720	55	equal	equal	ADJ
inlawrev-2700	720	56	to	to	ADP
inlawrev-2700	720	57	retail	retail	ADJ
inlawrev-2700	720	58	price	price	NOUN
inlawrev-2700	720	59	when	when	SCONJ
inlawrev-2700	720	60	received	receive	VERB
inlawrev-2700	720	61	by	by	ADP
inlawrev-2700	720	62	the	the	DET
inlawrev-2700	720	63	employee	employee	NOUN
inlawrev-2700	720	64	.	.	PUNCT
inlawrev-2700	721	1	^^^	^^^	PUNCT
inlawrev-2700	721	2	thus	thus	ADV
inlawrev-2700	721	3	,	,	PUNCT
inlawrev-2700	721	4	fair	fair	ADJ
inlawrev-2700	721	5	market	market	NOUN
inlawrev-2700	721	6	value	value	NOUN
inlawrev-2700	721	7	is	be	AUX
inlawrev-2700	721	8	the	the	DET
inlawrev-2700	721	9	going	go	VERB
inlawrev-2700	721	10	rate	rate	NOUN
inlawrev-2700	721	11	at	at	ADP
inlawrev-2700	721	12	which	which	PRON
inlawrev-2700	721	13	the	the	DET
inlawrev-2700	721	14	commodity	commodity	NOUN
inlawrev-2700	721	15	can	can	AUX
inlawrev-2700	721	16	be	be	AUX
inlawrev-2700	721	17	purchased	purchase	VERB
inlawrev-2700	721	18	,	,	PUNCT
inlawrev-2700	721	19	not	not	PART
inlawrev-2700	721	20	its	its	PRON
inlawrev-2700	721	21	retail	retail	ADJ
inlawrev-2700	721	22	price	price	NOUN
inlawrev-2700	721	23	.	.	PUNCT
inlawrev-2700	722	1	^^^	^^^	PUNCT
inlawrev-2700	722	2	as	as	SCONJ
inlawrev-2700	722	3	applied	apply	VERB
inlawrev-2700	722	4	to	to	ADP
inlawrev-2700	722	5	frequent	frequent	ADJ
inlawrev-2700	722	6	flyer	flyer	NOUN
inlawrev-2700	722	7	bonuses	bonus	NOUN
inlawrev-2700	722	8	,	,	PUNCT
inlawrev-2700	722	9	mccoy	mccoy	PROPN
inlawrev-2700	722	10	suggests	suggest	VERB
inlawrev-2700	722	11	that	that	SCONJ
inlawrev-2700	722	12	an	an	DET
inlawrev-2700	722	13	award	award	NOUN
inlawrev-2700	722	14	recipient	recipient	NOUN
inlawrev-2700	722	15	may	may	AUX
inlawrev-2700	722	16	be	be	AUX
inlawrev-2700	722	17	required	require	VERB
inlawrev-2700	722	18	to	to	PART
inlawrev-2700	722	19	include	include	VERB
inlawrev-2700	722	20	only	only	ADV
inlawrev-2700	722	21	the	the	DET
inlawrev-2700	722	22	amount	amount	NOUN
inlawrev-2700	722	23	of	of	ADP
inlawrev-2700	722	24	income	income	NOUN
inlawrev-2700	722	25	generated	generate	VERB
inlawrev-2700	722	26	by	by	ADP
inlawrev-2700	722	27	using	use	VERB
inlawrev-2700	722	28	the	the	DET
inlawrev-2700	722	29	price	price	NOUN
inlawrev-2700	722	30	of	of	ADP
inlawrev-2700	722	31	a	a	DET
inlawrev-2700	722	32	similar	similar	ADJ
inlawrev-2700	722	33	flight	flight	NOUN
inlawrev-2700	722	34	on	on	ADP
inlawrev-2700	722	35	a	a	DET
inlawrev-2700	722	36	less	less	ADV
inlawrev-2700	722	37	expensive	expensive	ADJ
inlawrev-2700	722	38	airline	airline	NOUN
inlawrev-2700	722	39	because	because	SCONJ
inlawrev-2700	722	40	the	the	DET
inlawrev-2700	722	41	lower	low	ADJ
inlawrev-2700	722	42	price	price	NOUN
inlawrev-2700	722	43	is	be	AUX
inlawrev-2700	722	44	the	the	DET
inlawrev-2700	722	45	market	market	NOUN
inlawrev-2700	722	46	price	price	NOUN
inlawrev-2700	722	47	.	.	PUNCT
inlawrev-2700	723	1	^^	^^	PUNCT
inlawrev-2700	724	1	*	*	PUNCT
inlawrev-2700	724	2	furthermore	furthermore	ADV
inlawrev-2700	724	3	,	,	PUNCT
inlawrev-2700	724	4	one	one	NUM
inlawrev-2700	724	5	tax	tax	NOUN
inlawrev-2700	724	6	commentator	commentator	NOUN
inlawrev-2700	724	7	suggests	suggest	VERB
inlawrev-2700	724	8	that	that	SCONJ
inlawrev-2700	724	9	a	a	DET
inlawrev-2700	724	10	different	different	ADJ
inlawrev-2700	724	11	type	type	NOUN
inlawrev-2700	724	12	of	of	ADP
inlawrev-2700	724	13	frequent	frequent	ADJ
inlawrev-2700	724	14	flyer	flyer	NOUN
inlawrev-2700	724	15	bonus	bonus	NOUN
inlawrev-2700	724	16	,	,	PUNCT
inlawrev-2700	724	17	an	an	DET
inlawrev-2700	724	18	upgrade	upgrade	NOUN
inlawrev-2700	724	19	from	from	ADP
inlawrev-2700	724	20	coach	coach	NOUN
inlawrev-2700	724	21	class	class	NOUN
inlawrev-2700	724	22	seating	seating	NOUN
inlawrev-2700	724	23	to	to	ADP
inlawrev-2700	724	24	first	first	ADJ
inlawrev-2700	724	25	class	class	NOUN
inlawrev-2700	724	26	at	at	ADP
inlawrev-2700	724	27	no	no	DET
inlawrev-2700	724	28	extra	extra	ADJ
inlawrev-2700	724	29	charge	charge	NOUN
inlawrev-2700	724	30	,	,	PUNCT
inlawrev-2700	724	31	should	should	AUX
inlawrev-2700	724	32	not	not	PART
inlawrev-2700	724	33	be	be	AUX
inlawrev-2700	724	34	considered	consider	VERB
inlawrev-2700	724	35	a	a	DET
inlawrev-2700	724	36	taxable	taxable	ADJ
inlawrev-2700	724	37	event	event	NOUN
inlawrev-2700	724	38	because	because	SCONJ
inlawrev-2700	724	39	it	it	PRON
inlawrev-2700	724	40	is	be	AUX
inlawrev-2700	724	41	minor	minor	ADJ
inlawrev-2700	724	42	,	,	PUNCT
inlawrev-2700	724	43	incidental	incidental	ADJ
inlawrev-2700	724	44	,	,	PUNCT
inlawrev-2700	724	45	impossible	impossible	ADJ
inlawrev-2700	724	46	to	to	PART
inlawrev-2700	724	47	keep	keep	VERB
inlawrev-2700	724	48	track	track	NOUN
inlawrev-2700	724	49	of	of	ADP
inlawrev-2700	724	50	,	,	PUNCT
inlawrev-2700	724	51	and	and	CCONJ
inlawrev-2700	724	52	costs	cost	VERB
inlawrev-2700	724	53	the	the	DET
inlawrev-2700	724	54	airline	airline	NOUN
inlawrev-2700	724	55	nothing	nothing	PRON
inlawrev-2700	724	56	extra	extra	ADJ
inlawrev-2700	724	57	.	.	PUNCT
inlawrev-2700	725	1	^^^	^^^	PUNCT
inlawrev-2700	725	2	by	by	ADP
inlawrev-2700	725	3	analogy	analogy	NOUN
inlawrev-2700	725	4	,	,	PUNCT
inlawrev-2700	725	5	if	if	SCONJ
inlawrev-2700	725	6	the	the	DET
inlawrev-2700	725	7	awarded	award	VERB
inlawrev-2700	725	8	bonus	bonus	NOUN
inlawrev-2700	725	9	flight	flight	NOUN
inlawrev-2700	725	10	is	be	AUX
inlawrev-2700	725	11	a	a	DET
inlawrev-2700	725	12	first	first	ADJ
inlawrev-2700	725	13	class	class	NOUN
inlawrev-2700	725	14	flight	flight	NOUN
inlawrev-2700	725	15	,	,	PUNCT
inlawrev-2700	725	16	only	only	ADV
inlawrev-2700	725	17	the	the	DET
inlawrev-2700	725	18	coach	coach	NOUN
inlawrev-2700	725	19	rate	rate	NOUN
inlawrev-2700	725	20	should	should	AUX
inlawrev-2700	725	21	be	be	AUX
inlawrev-2700	725	22	included	include	VERB
inlawrev-2700	725	23	in	in	ADP
inlawrev-2700	725	24	taxpayer	taxpayer	NOUN
inlawrev-2700	725	25	's	's	PART
inlawrev-2700	725	26	gross	gross	ADJ
inlawrev-2700	725	27	income	income	NOUN
inlawrev-2700	725	28	.	.	PUNCT
inlawrev-2700	726	1	an	an	DET
inlawrev-2700	726	2	airline	airline	NOUN
inlawrev-2700	726	3	's	's	PART
inlawrev-2700	726	4	willingness	willingness	NOUN
inlawrev-2700	726	5	to	to	PART
inlawrev-2700	726	6	upgrade	upgrade	VERB
inlawrev-2700	726	7	seating^'*^	seating^'*^	PROPN
inlawrev-2700	726	8	demonstrates	demonstrate	VERB
inlawrev-2700	726	9	that	that	SCONJ
inlawrev-2700	726	10	coach	coach	NOUN
inlawrev-2700	726	11	fare	fare	NOUN
inlawrev-2700	726	12	is	be	AUX
inlawrev-2700	726	13	the	the	DET
inlawrev-2700	726	14	market	market	NOUN
inlawrev-2700	726	15	value	value	NOUN
inlawrev-2700	726	16	of	of	ADP
inlawrev-2700	726	17	an	an	DET
inlawrev-2700	726	18	airline	airline	NOUN
inlawrev-2700	726	19	trip	trip	NOUN
inlawrev-2700	726	20	;	;	PUNCT
inlawrev-2700	726	21	subjectively	subjectively	ADV
inlawrev-2700	726	22	,	,	PUNCT
inlawrev-2700	726	23	the	the	DET
inlawrev-2700	726	24	taxpayer	taxpayer	NOUN
inlawrev-2700	726	25	should	should	AUX
inlawrev-2700	726	26	not	not	PART
inlawrev-2700	726	27	be	be	AUX
inlawrev-2700	726	28	charged	charge	VERB
inlawrev-2700	726	29	more	more	ADJ
inlawrev-2700	726	30	.	.	PUNCT
inlawrev-2700	727	1	finally	finally	ADV
inlawrev-2700	727	2	,	,	PUNCT
inlawrev-2700	727	3	in	in	ADP
inlawrev-2700	727	4	turner	turner	PROPN
inlawrev-2700	727	5	v.	v.	ADP
inlawrev-2700	727	6	commissioner,^^	commissioner,^^	PROPN
inlawrev-2700	727	7	the	the	DET
inlawrev-2700	727	8	tax	tax	NOUN
inlawrev-2700	727	9	court	court	NOUN
inlawrev-2700	727	10	held	hold	VERB
inlawrev-2700	727	11	that	that	SCONJ
inlawrev-2700	727	12	because	because	SCONJ
inlawrev-2700	727	13	a	a	DET
inlawrev-2700	727	14	trip	trip	NOUN
inlawrev-2700	727	15	to	to	ADP
inlawrev-2700	727	16	south	south	PROPN
inlawrev-2700	727	17	america	america	PROPN
inlawrev-2700	727	18	could	could	AUX
inlawrev-2700	727	19	not	not	PART
inlawrev-2700	727	20	be	be	AUX
inlawrev-2700	727	21	transferred	transfer	VERB
inlawrev-2700	727	22	to	to	ADP
inlawrev-2700	727	23	a	a	DET
inlawrev-2700	727	24	third	third	ADJ
inlawrev-2700	727	25	"	"	PUNCT
inlawrev-2700	727	26	°	°	NOUN
inlawrev-2700	727	27	treas	trea	NOUN
inlawrev-2700	727	28	.	.	PUNCT
inlawrev-2700	728	1	reg	reg	PROPN
inlawrev-2700	728	2	.	.	PUNCT
inlawrev-2700	729	1	§	§	PROPN
inlawrev-2700	729	2	1.61	1.61	NUM
inlawrev-2700	729	3	-	-	PUNCT
inlawrev-2700	729	4	2(d)(l	2(d)(l	NUM
inlawrev-2700	729	5	)	)	PUNCT
inlawrev-2700	729	6	(	(	PUNCT
inlawrev-2700	729	7	as	as	SCONJ
inlawrev-2700	729	8	amended	amend	VERB
inlawrev-2700	729	9	in	in	ADP
inlawrev-2700	729	10	1979	1979	NUM
inlawrev-2700	729	11	)	)	PUNCT
inlawrev-2700	729	12	.	.	PUNCT
inlawrev-2700	730	1	"	"	PUNCT
inlawrev-2700	730	2	[	[	X
inlawrev-2700	730	3	i]f	i]f	NOUN
inlawrev-2700	730	4	services	service	NOUN
inlawrev-2700	730	5	are	be	AUX
inlawrev-2700	730	6	paid	pay	VERB
inlawrev-2700	730	7	for	for	ADP
inlawrev-2700	730	8	in	in	ADP
inlawrev-2700	730	9	property	property	NOUN
inlawrev-2700	730	10	,	,	PUNCT
inlawrev-2700	730	11	the	the	DET
inlawrev-2700	730	12	fair	fair	ADJ
inlawrev-2700	730	13	market	market	NOUN
inlawrev-2700	730	14	value	value	NOUN
inlawrev-2700	730	15	of	of	ADP
inlawrev-2700	730	16	the	the	DET
inlawrev-2700	730	17	property	property	NOUN
inlawrev-2700	730	18	taken	take	VERB
inlawrev-2700	730	19	in	in	ADP
inlawrev-2700	730	20	payment	payment	NOUN
inlawrev-2700	730	21	must	must	AUX
inlawrev-2700	730	22	be	be	AUX
inlawrev-2700	730	23	included	include	VERB
inlawrev-2700	730	24	in	in	ADP
inlawrev-2700	730	25	income	income	NOUN
inlawrev-2700	730	26	as	as	ADP
inlawrev-2700	730	27	compensation	compensation	NOUN
inlawrev-2700	730	28	.	.	PUNCT
inlawrev-2700	730	29	"	"	PUNCT
inlawrev-2700	731	1	"	"	PUNCT
inlawrev-2700	731	2	'	'	NUM
inlawrev-2700	731	3	38	38	NUM
inlawrev-2700	731	4	t.c	t.c	PROPN
inlawrev-2700	731	5	.	.	PROPN
inlawrev-2700	731	6	841	841	NUM
inlawrev-2700	731	7	(	(	PUNCT
inlawrev-2700	731	8	1962	1962	NUM
inlawrev-2700	731	9	)	)	PUNCT
inlawrev-2700	731	10	.	.	PUNCT
inlawrev-2700	732	1	"	"	PUNCT
inlawrev-2700	732	2	vfi	vfi	NOUN
inlawrev-2700	732	3	?	?	PUNCT
inlawrev-2700	732	4	.	.	PUNCT
inlawrev-2700	733	1	at	at	ADP
inlawrev-2700	733	2	844	844	NUM
inlawrev-2700	733	3	.	.	PUNCT
inlawrev-2700	733	4	^"m	^"m	PUNCT
inlawrev-2700	734	1	at	at	ADP
inlawrev-2700	734	2	843	843	NUM
inlawrev-2700	734	3	.	.	PUNCT
inlawrev-2700	734	4	"	"	PUNCT
inlawrev-2700	734	5	vot	vot	PROPN
inlawrev-2700	734	6	.	.	PUNCT
inlawrev-2700	735	1	at	at	ADP
inlawrev-2700	735	2	844	844	NUM
inlawrev-2700	735	3	.	.	PUNCT
inlawrev-2700	735	4	^''see	^''see	PROPN
inlawrev-2700	736	1	i	i	PRON
inlawrev-2700	736	2	d.	d.	PROPN
inlawrev-2700	736	3	"	"	PUNCT
inlawrev-2700	736	4	^cf	^cf	PROPN
inlawrev-2700	736	5	.	.	PUNCT
inlawrev-2700	737	1	i	i	PRON
inlawrev-2700	737	2	d.	d.	PROPN
inlawrev-2700	737	3	fair	fair	PROPN
inlawrev-2700	737	4	market	market	NOUN
inlawrev-2700	737	5	value	value	NOUN
inlawrev-2700	737	6	is	be	AUX
inlawrev-2700	737	7	a	a	DET
inlawrev-2700	737	8	price	price	NOUN
inlawrev-2700	737	9	at	at	ADP
inlawrev-2700	737	10	which	which	PRON
inlawrev-2700	737	11	a	a	DET
inlawrev-2700	737	12	commodity	commodity	NOUN
inlawrev-2700	737	13	is	be	AUX
inlawrev-2700	737	14	available	available	ADJ
inlawrev-2700	737	15	in	in	ADP
inlawrev-2700	737	16	the	the	DET
inlawrev-2700	737	17	marketplace	marketplace	NOUN
inlawrev-2700	737	18	;	;	PUNCT
inlawrev-2700	737	19	therefore	therefore	ADV
inlawrev-2700	737	20	,	,	PUNCT
inlawrev-2700	737	21	the	the	DET
inlawrev-2700	737	22	lower	lower	ADV
inlawrev-2700	737	23	priced	price	VERB
inlawrev-2700	737	24	airfare	airfare	NOUN
inlawrev-2700	737	25	reflects	reflect	VERB
inlawrev-2700	737	26	fair	fair	ADJ
inlawrev-2700	737	27	market	market	NOUN
inlawrev-2700	737	28	value	value	NOUN
inlawrev-2700	737	29	.	.	PUNCT
inlawrev-2700	738	1	see	see	VERB
inlawrev-2700	738	2	id.\	id.\	CCONJ
inlawrev-2700	738	3	see	see	VERB
inlawrev-2700	738	4	also	also	ADV
inlawrev-2700	738	5	supra	supra	PROPN
inlawrev-2700	738	6	notes	note	VERB
inlawrev-2700	738	7	38	38	NUM
inlawrev-2700	738	8	-	-	SYM
inlawrev-2700	738	9	46	46	NUM
inlawrev-2700	738	10	and	and	CCONJ
inlawrev-2700	738	11	accompanying	accompany	VERB
inlawrev-2700	738	12	text	text	NOUN
inlawrev-2700	738	13	,	,	PUNCT
inlawrev-2700	738	14	"	"	PUNCT
inlawrev-2700	738	15	^aidinoff	^aidinoff	ADP
inlawrev-2700	738	16	,	,	PUNCT
inlawrev-2700	738	17	supra	supra	ADJ
inlawrev-2700	738	18	note	note	NOUN
inlawrev-2700	738	19	74	74	NUM
inlawrev-2700	738	20	,	,	PUNCT
inlawrev-2700	738	21	at	at	ADP
inlawrev-2700	738	22	1348	1348	NUM
inlawrev-2700	738	23	.	.	PUNCT
inlawrev-2700	739	1	^the	^the	DET
inlawrev-2700	739	2	six	six	NUM
inlawrev-2700	739	3	major	major	ADJ
inlawrev-2700	739	4	frequent	frequent	ADJ
inlawrev-2700	739	5	flyer	flyer	NOUN
inlawrev-2700	739	6	programs	program	NOUN
inlawrev-2700	739	7	,	,	PUNCT
inlawrev-2700	739	8	american	american	PROPN
inlawrev-2700	739	9	,	,	PUNCT
inlawrev-2700	739	10	delta	delta	PROPN
inlawrev-2700	739	11	,	,	PUNCT
inlawrev-2700	739	12	eastern	eastern	ADJ
inlawrev-2700	739	13	,	,	PUNCT
inlawrev-2700	739	14	pan	pan	NOUN
inlawrev-2700	739	15	am	am	PROPN
inlawrev-2700	739	16	,	,	PUNCT
inlawrev-2700	739	17	twa	twa	PROPN
inlawrev-2700	739	18	and	and	CCONJ
inlawrev-2700	739	19	united	united	PROPN
inlawrev-2700	739	20	,	,	PUNCT
inlawrev-2700	739	21	all	all	PRON
inlawrev-2700	739	22	offer	offer	VERB
inlawrev-2700	739	23	an	an	DET
inlawrev-2700	739	24	upgrade	upgrade	NOUN
inlawrev-2700	739	25	to	to	ADP
inlawrev-2700	739	26	first	first	ADJ
inlawrev-2700	739	27	class	class	NOUN
inlawrev-2700	739	28	at	at	ADP
inlawrev-2700	739	29	10,000	10,000	NUM
inlawrev-2700	739	30	miles	mile	NOUN
inlawrev-2700	739	31	.	.	PUNCT
inlawrev-2700	740	1	this	this	DET
inlawrev-2700	740	2	upgrade	upgrade	NOUN
inlawrev-2700	740	3	is	be	AUX
inlawrev-2700	740	4	the	the	DET
inlawrev-2700	740	5	first	first	ADJ
inlawrev-2700	740	6	award	award	NOUN
inlawrev-2700	740	7	available	available	ADJ
inlawrev-2700	740	8	and	and	CCONJ
inlawrev-2700	740	9	10,000	10,000	NUM
inlawrev-2700	740	10	miles	mile	NOUN
inlawrev-2700	740	11	is	be	AUX
inlawrev-2700	740	12	the	the	DET
inlawrev-2700	740	13	lowest	low	ADJ
inlawrev-2700	740	14	number	number	NOUN
inlawrev-2700	740	15	of	of	ADP
inlawrev-2700	740	16	miles	mile	NOUN
inlawrev-2700	740	17	that	that	PRON
inlawrev-2700	740	18	will	will	AUX
inlawrev-2700	740	19	win	win	VERB
inlawrev-2700	740	20	any	any	DET
inlawrev-2700	740	21	award	award	NOUN
inlawrev-2700	740	22	in	in	ADP
inlawrev-2700	740	23	all	all	PRON
inlawrev-2700	740	24	of	of	ADP
inlawrev-2700	740	25	the	the	DET
inlawrev-2700	740	26	programs	program	NOUN
inlawrev-2700	740	27	.	.	PUNCT
inlawrev-2700	741	1	new	new	ADJ
inlawrev-2700	741	2	deals	deal	NOUN
inlawrev-2700	741	3	,	,	PUNCT
inlawrev-2700	741	4	supra	supra	PROPN
inlawrev-2700	741	5	note	note	NOUN
inlawrev-2700	741	6	5	5	NUM
inlawrev-2700	741	7	,	,	PUNCT
inlawrev-2700	741	8	at	at	ADP
inlawrev-2700	741	9	170	170	NUM
inlawrev-2700	741	10	.	.	PUNCT
inlawrev-2700	742	1	^'13	^'13	PROPN
inlawrev-2700	742	2	t.c.m	t.c.m	NOUN
inlawrev-2700	742	3	.	.	PUNCT
inlawrev-2700	743	1	(	(	PUNCT
inlawrev-2700	743	2	cch	cch	PROPN
inlawrev-2700	743	3	)	)	PUNCT
inlawrev-2700	743	4	462	462	NUM
inlawrev-2700	743	5	(	(	PUNCT
inlawrev-2700	743	6	1954	1954	NUM
inlawrev-2700	743	7	)	)	PUNCT
inlawrev-2700	743	8	.	.	PUNCT
inlawrev-2700	744	1	850	850	NUM
inlawrev-2700	744	2	indiana	indiana	PROPN
inlawrev-2700	744	3	law	law	PROPN
inlawrev-2700	744	4	review	review	NOUN
inlawrev-2700	744	5	[	[	X
inlawrev-2700	744	6	vol	vol	NOUN
inlawrev-2700	744	7	.	.	PUNCT
inlawrev-2700	744	8	20:823	20:823	NUM
inlawrev-2700	744	9	party	party	NOUN
inlawrev-2700	744	10	,	,	PUNCT
inlawrev-2700	744	11	it	it	PRON
inlawrev-2700	744	12	was	be	AUX
inlawrev-2700	744	13	income	income	NOUN
inlawrev-2700	744	14	only	only	ADV
inlawrev-2700	744	15	to	to	ADP
inlawrev-2700	744	16	the	the	DET
inlawrev-2700	744	17	extent	extent	NOUN
inlawrev-2700	744	18	of	of	ADP
inlawrev-2700	744	19	its	its	PRON
inlawrev-2700	744	20	subjective	subjective	ADJ
inlawrev-2700	744	21	worth	worth	NOUN
inlawrev-2700	744	22	to	to	ADP
inlawrev-2700	744	23	the	the	DET
inlawrev-2700	744	24	recipient	recipient	NOUN
inlawrev-2700	744	25	.	.	PUNCT
inlawrev-2700	744	26	^"^^	^"^^	NOUN
inlawrev-2700	744	27	because	because	SCONJ
inlawrev-2700	744	28	the	the	DET
inlawrev-2700	744	29	taxpayers	taxpayer	NOUN
inlawrev-2700	744	30	could	could	AUX
inlawrev-2700	744	31	prove	prove	VERB
inlawrev-2700	744	32	the	the	DET
inlawrev-2700	744	33	subjective	subjective	ADJ
inlawrev-2700	744	34	worth	worth	NOUN
inlawrev-2700	744	35	of	of	ADP
inlawrev-2700	744	36	the	the	DET
inlawrev-2700	744	37	trip	trip	NOUN
inlawrev-2700	744	38	was	be	AUX
inlawrev-2700	744	39	very	very	ADV
inlawrev-2700	744	40	small	small	ADJ
inlawrev-2700	744	41	and	and	CCONJ
inlawrev-2700	744	42	because	because	SCONJ
inlawrev-2700	744	43	they	they	PRON
inlawrev-2700	744	44	could	could	AUX
inlawrev-2700	744	45	not	not	PART
inlawrev-2700	744	46	sell	sell	VERB
inlawrev-2700	744	47	it	it	PRON
inlawrev-2700	744	48	,	,	PUNCT
inlawrev-2700	744	49	the	the	DET
inlawrev-2700	744	50	court	court	NOUN
inlawrev-2700	744	51	held	hold	VERB
inlawrev-2700	744	52	that	that	SCONJ
inlawrev-2700	744	53	an	an	DET
inlawrev-2700	744	54	amount	amount	NOUN
inlawrev-2700	744	55	less	less	ADJ
inlawrev-2700	744	56	than	than	ADP
inlawrev-2700	744	57	the	the	DET
inlawrev-2700	744	58	fair	fair	ADJ
inlawrev-2700	744	59	market	market	NOUN
inlawrev-2700	744	60	value	value	NOUN
inlawrev-2700	744	61	of	of	ADP
inlawrev-2700	744	62	the	the	DET
inlawrev-2700	744	63	trip	trip	NOUN
inlawrev-2700	744	64	should	should	AUX
inlawrev-2700	744	65	be	be	AUX
inlawrev-2700	744	66	includible	includible	ADJ
inlawrev-2700	744	67	in	in	ADP
inlawrev-2700	744	68	the	the	DET
inlawrev-2700	744	69	taxpayer	taxpayer	NOUN
inlawrev-2700	744	70	's	's	PART
inlawrev-2700	744	71	gross	gross	ADJ
inlawrev-2700	744	72	income.^^^	income.^^^	PROPN
inlawrev-2700	744	73	similarly	similarly	ADV
inlawrev-2700	744	74	,	,	PUNCT
inlawrev-2700	744	75	if	if	SCONJ
inlawrev-2700	744	76	a	a	DET
inlawrev-2700	744	77	frequent	frequent	ADJ
inlawrev-2700	744	78	flyer	flyer	NOUN
inlawrev-2700	744	79	bonus	bonus	NOUN
inlawrev-2700	744	80	flight	flight	NOUN
inlawrev-2700	744	81	is	be	AUX
inlawrev-2700	744	82	not	not	PART
inlawrev-2700	744	83	readily	readily	ADV
inlawrev-2700	744	84	transferable^"^	transferable^"^	NOUN
inlawrev-2700	744	85	"	"	PUNCT
inlawrev-2700	744	86	*	*	NOUN
inlawrev-2700	744	87	and	and	CCONJ
inlawrev-2700	744	88	a	a	DET
inlawrev-2700	744	89	traveler	traveler	NOUN
inlawrev-2700	744	90	is	be	AUX
inlawrev-2700	744	91	being	be	AUX
inlawrev-2700	744	92	issued	issue	VERB
inlawrev-2700	744	93	a	a	DET
inlawrev-2700	744	94	bonus	bonus	NOUN
inlawrev-2700	744	95	of	of	ADP
inlawrev-2700	744	96	small	small	ADJ
inlawrev-2700	744	97	subjective	subjective	ADJ
inlawrev-2700	744	98	worth	worth	ADJ
inlawrev-2700	744	99	,	,	PUNCT
inlawrev-2700	744	100	^"^^	^"^^	NOUN
inlawrev-2700	744	101	receipt	receipt	NOUN
inlawrev-2700	744	102	of	of	ADP
inlawrev-2700	744	103	the	the	DET
inlawrev-2700	744	104	bonus	bonus	NOUN
inlawrev-2700	744	105	should	should	AUX
inlawrev-2700	744	106	only	only	ADV
inlawrev-2700	744	107	shghtly	shghtly	ADV
inlawrev-2700	744	108	increase	increase	VERB
inlawrev-2700	744	109	the	the	DET
inlawrev-2700	744	110	recipient	recipient	NOUN
inlawrev-2700	744	111	's	's	PART
inlawrev-2700	744	112	gross	gross	ADJ
inlawrev-2700	744	113	income	income	NOUN
inlawrev-2700	744	114	.	.	PUNCT
inlawrev-2700	745	1	however	however	ADV
inlawrev-2700	745	2	,	,	PUNCT
inlawrev-2700	745	3	this	this	DET
inlawrev-2700	745	4	rule	rule	NOUN
inlawrev-2700	745	5	will	will	AUX
inlawrev-2700	745	6	not	not	PART
inlawrev-2700	745	7	reduce	reduce	VERB
inlawrev-2700	745	8	the	the	DET
inlawrev-2700	745	9	employee	employee	NOUN
inlawrev-2700	745	10	's	's	PART
inlawrev-2700	745	11	income	income	NOUN
inlawrev-2700	745	12	recognition	recognition	NOUN
inlawrev-2700	745	13	below	below	ADP
inlawrev-2700	745	14	the	the	DET
inlawrev-2700	745	15	amount	amount	NOUN
inlawrev-2700	745	16	for	for	ADP
inlawrev-2700	745	17	which	which	PRON
inlawrev-2700	745	18	the	the	DET
inlawrev-2700	745	19	traveler	traveler	NOUN
inlawrev-2700	745	20	could	could	AUX
inlawrev-2700	745	21	sell	sell	VERB
inlawrev-2700	745	22	the	the	DET
inlawrev-2700	745	23	bonus	bonus	NOUN
inlawrev-2700	745	24	.	.	PUNCT
inlawrev-2700	746	1	2"*^	2"*^	NUM
inlawrev-2700	746	2	vi	vi	X
inlawrev-2700	746	3	.	.	PUNCT
inlawrev-2700	746	4	wages	wage	NOUN
inlawrev-2700	746	5	or	or	CCONJ
inlawrev-2700	746	6	not?—the	not?—the	DET
inlawrev-2700	746	7	withholding	withholding	NOUN
inlawrev-2700	746	8	dilemma	dilemma	NOUN
inlawrev-2700	746	9	if	if	SCONJ
inlawrev-2700	746	10	a	a	DET
inlawrev-2700	746	11	bonus	bonus	NOUN
inlawrev-2700	746	12	flight	flight	NOUN
inlawrev-2700	746	13	is	be	AUX
inlawrev-2700	746	14	included	include	VERB
inlawrev-2700	746	15	in	in	ADP
inlawrev-2700	746	16	the	the	DET
inlawrev-2700	746	17	gross	gross	ADJ
inlawrev-2700	746	18	income	income	NOUN
inlawrev-2700	746	19	of	of	ADP
inlawrev-2700	746	20	the	the	DET
inlawrev-2700	746	21	employee	employee	NOUN
inlawrev-2700	746	22	because	because	SCONJ
inlawrev-2700	746	23	it	it	PRON
inlawrev-2700	746	24	passes	pass	VERB
inlawrev-2700	746	25	from	from	ADP
inlawrev-2700	746	26	the	the	DET
inlawrev-2700	746	27	employer	employer	NOUN
inlawrev-2700	746	28	to	to	ADP
inlawrev-2700	746	29	the	the	DET
inlawrev-2700	746	30	employee	employee	NOUN
inlawrev-2700	746	31	and	and	CCONJ
inlawrev-2700	746	32	can	can	AUX
inlawrev-2700	746	33	not	not	PART
inlawrev-2700	746	34	be	be	AUX
inlawrev-2700	746	35	excluded	exclude	VERB
inlawrev-2700	746	36	under	under	ADP
inlawrev-2700	746	37	any	any	PRON
inlawrev-2700	746	38	of	of	ADP
inlawrev-2700	746	39	the	the	DET
inlawrev-2700	746	40	previously	previously	ADV
inlawrev-2700	746	41	discussed	discuss	VERB
inlawrev-2700	746	42	exclusionary	exclusionary	ADJ
inlawrev-2700	746	43	sections	section	NOUN
inlawrev-2700	746	44	,	,	PUNCT
inlawrev-2700	746	45	the	the	DET
inlawrev-2700	746	46	next	next	ADJ
inlawrev-2700	746	47	question	question	NOUN
inlawrev-2700	746	48	for	for	ADP
inlawrev-2700	746	49	consideration	consideration	NOUN
inlawrev-2700	746	50	is	be	AUX
inlawrev-2700	746	51	whether	whether	SCONJ
inlawrev-2700	746	52	or	or	CCONJ
inlawrev-2700	746	53	not	not	PART
inlawrev-2700	746	54	the	the	DET
inlawrev-2700	746	55	flights	flight	NOUN
inlawrev-2700	746	56	are	be	AUX
inlawrev-2700	746	57	to	to	PART
inlawrev-2700	746	58	be	be	AUX
inlawrev-2700	746	59	considered	consider	VERB
inlawrev-2700	746	60	''	''	PUNCT
inlawrev-2700	746	61	wages	wage	NOUN
inlawrev-2700	746	62	"	"	PUNCT
inlawrev-2700	746	63	under	under	ADP
inlawrev-2700	746	64	the	the	DET
inlawrev-2700	746	65	code	code	NOUN
inlawrev-2700	746	66	.	.	PUNCT
inlawrev-2700	747	1	generally	generally	ADV
inlawrev-2700	747	2	,	,	PUNCT
inlawrev-2700	747	3	if	if	SCONJ
inlawrev-2700	747	4	any	any	DET
inlawrev-2700	747	5	payment	payment	NOUN
inlawrev-2700	747	6	from	from	ADP
inlawrev-2700	747	7	the	the	DET
inlawrev-2700	747	8	employer	employer	NOUN
inlawrev-2700	747	9	to	to	ADP
inlawrev-2700	747	10	the	the	DET
inlawrev-2700	747	11	employee	employee	NOUN
inlawrev-2700	747	12	is	be	AUX
inlawrev-2700	747	13	considered	consider	VERB
inlawrev-2700	747	14	wages	wage	NOUN
inlawrev-2700	747	15	,	,	PUNCT
inlawrev-2700	747	16	the	the	DET
inlawrev-2700	747	17	employer	employer	NOUN
inlawrev-2700	747	18	must	must	AUX
inlawrev-2700	747	19	withhold	withhold	VERB
inlawrev-2700	747	20	social	social	ADJ
inlawrev-2700	747	21	security	security	NOUN
inlawrev-2700	747	22	and	and	CCONJ
inlawrev-2700	747	23	federal	federal	ADJ
inlawrev-2700	747	24	income	income	NOUN
inlawrev-2700	747	25	tax	tax	NOUN
inlawrev-2700	747	26	on	on	ADP
inlawrev-2700	747	27	the	the	DET
inlawrev-2700	747	28	payment	payment	NOUN
inlawrev-2700	747	29	.	.	PUNCT
inlawrev-2700	747	30	^"^^	^"^^	NOUN
inlawrev-2700	747	31	the	the	DET
inlawrev-2700	747	32	code	code	NOUN
inlawrev-2700	747	33	states	state	VERB
inlawrev-2700	747	34	that	that	SCONJ
inlawrev-2700	747	35	wages	wage	NOUN
inlawrev-2700	747	36	includes	include	VERB
inlawrev-2700	747	37	all	all	DET
inlawrev-2700	747	38	remuneration	remuneration	NOUN
inlawrev-2700	747	39	,	,	PUNCT
inlawrev-2700	747	40	including	include	VERB
inlawrev-2700	747	41	non	non	ADJ
inlawrev-2700	747	42	-	-	ADJ
inlawrev-2700	747	43	cash	cash	ADJ
inlawrev-2700	747	44	remuneration	remuneration	NOUN
inlawrev-2700	747	45	,	,	PUNCT
inlawrev-2700	747	46	''	''	PUNCT
inlawrev-2700	747	47	for	for	ADP
inlawrev-2700	747	48	services	service	NOUN
inlawrev-2700	747	49	performed	perform	VERB
inlawrev-2700	747	50	by	by	ADP
inlawrev-2700	747	51	an	an	DET
inlawrev-2700	747	52	employee	employee	NOUN
inlawrev-2700	747	53	for	for	ADP
inlawrev-2700	747	54	his	his	PRON
inlawrev-2700	747	55	employer	employer	NOUN
inlawrev-2700	747	56	.	.	PUNCT
inlawrev-2700	748	1	''^'^^	''^'^^	PROPN
inlawrev-2700	748	2	case	case	NOUN
inlawrev-2700	748	3	law	law	NOUN
inlawrev-2700	748	4	helps	help	VERB
inlawrev-2700	748	5	delineate	delineate	VERB
inlawrev-2700	748	6	the	the	DET
inlawrev-2700	748	7	difference	difference	NOUN
inlawrev-2700	748	8	between	between	ADP
inlawrev-2700	748	9	wages	wage	NOUN
inlawrev-2700	748	10	and	and	CCONJ
inlawrev-2700	748	11	other	other	ADJ
inlawrev-2700	748	12	types	type	NOUN
inlawrev-2700	748	13	of	of	ADP
inlawrev-2700	748	14	income	income	NOUN
inlawrev-2700	748	15	.	.	PUNCT
inlawrev-2700	748	16	^"^^	^"^^	NOUN
inlawrev-2700	748	17	in	in	ADP
inlawrev-2700	748	18	royster	royster	PROPN
inlawrev-2700	748	19	v.	v.	ADP
inlawrev-2700	748	20	united	united	PROPN
inlawrev-2700	748	21	states,^^^	states,^^^	PROPN
inlawrev-2700	748	22	the	the	DET
inlawrev-2700	748	23	fourth	fourth	ADJ
inlawrev-2700	748	24	circuit	circuit	NOUN
inlawrev-2700	748	25	court	court	NOUN
inlawrev-2700	748	26	of	of	ADP
inlawrev-2700	748	27	appeals	appeal	NOUN
inlawrev-2700	748	28	rejected	reject	VERB
inlawrev-2700	748	29	as	as	ADP
inlawrev-2700	748	30	overbroad	overbroad	NOUN
inlawrev-2700	748	31	the	the	DET
inlawrev-2700	748	32	internal	internal	ADJ
inlawrev-2700	748	33	revenue	revenue	NOUN
inlawrev-2700	748	34	service	service	NOUN
inlawrev-2700	748	35	's	's	PART
inlawrev-2700	748	36	contention	contention	NOUN
inlawrev-2700	748	37	that	that	SCONJ
inlawrev-2700	748	38	the	the	DET
inlawrev-2700	748	39	primary	primary	ADJ
inlawrev-2700	748	40	question	question	NOUN
inlawrev-2700	748	41	in	in	ADP
inlawrev-2700	748	42	determining	determine	VERB
inlawrev-2700	748	43	whether	whether	SCONJ
inlawrev-2700	748	44	^^id	^^id	NUM
inlawrev-2700	748	45	.	.	PUNCT
inlawrev-2700	749	1	at	at	ADP
inlawrev-2700	749	2	463	463	NUM
inlawrev-2700	749	3	.	.	PUNCT
inlawrev-2700	749	4	^'id	^'id	PROPN
inlawrev-2700	749	5	.	.	PUNCT
inlawrev-2700	749	6	^'^see	^'^see	PROPN
inlawrev-2700	749	7	supra	supra	PROPN
inlawrev-2700	749	8	notes	note	VERB
inlawrev-2700	749	9	44	44	NUM
inlawrev-2700	749	10	-	-	SYM
inlawrev-2700	749	11	46	46	NUM
inlawrev-2700	749	12	and	and	CCONJ
inlawrev-2700	749	13	accompanying	accompany	VERB
inlawrev-2700	749	14	text	text	NOUN
inlawrev-2700	749	15	.	.	PUNCT
inlawrev-2700	750	1	the	the	DET
inlawrev-2700	750	2	fair	fair	ADJ
inlawrev-2700	750	3	market	market	NOUN
inlawrev-2700	750	4	value	value	NOUN
inlawrev-2700	750	5	of	of	ADP
inlawrev-2700	750	6	frequent	frequent	ADJ
inlawrev-2700	750	7	flyer	flyer	NOUN
inlawrev-2700	750	8	bonuses	bonus	NOUN
inlawrev-2700	750	9	upon	upon	SCONJ
inlawrev-2700	750	10	their	their	PRON
inlawrev-2700	750	11	sale	sale	NOUN
inlawrev-2700	750	12	is	be	AUX
inlawrev-2700	750	13	somewhat	somewhat	ADV
inlawrev-2700	750	14	constrained	constrain	VERB
inlawrev-2700	750	15	by	by	ADP
inlawrev-2700	750	16	the	the	DET
inlawrev-2700	750	17	limits	limit	NOUN
inlawrev-2700	750	18	on	on	ADP
inlawrev-2700	750	19	their	their	PRON
inlawrev-2700	750	20	marketability	marketability	NOUN
inlawrev-2700	750	21	,	,	PUNCT
inlawrev-2700	750	22	such	such	ADJ
inlawrev-2700	750	23	as	as	ADP
inlawrev-2700	750	24	airhnes	airhne	NOUN
inlawrev-2700	750	25	that	that	PRON
inlawrev-2700	750	26	permit	permit	VERB
inlawrev-2700	750	27	only	only	ADV
inlawrev-2700	750	28	same	same	ADJ
inlawrev-2700	750	29	surname	surname	NOUN
inlawrev-2700	750	30	transfers	transfer	NOUN
inlawrev-2700	750	31	.	.	PUNCT
inlawrev-2700	751	1	toy	toy	NOUN
inlawrev-2700	751	2	,	,	PUNCT
inlawrev-2700	751	3	supra	supra	PROPN
inlawrev-2700	751	4	note	note	NOUN
inlawrev-2700	751	5	38	38	NUM
inlawrev-2700	751	6	,	,	PUNCT
inlawrev-2700	751	7	at	at	ADP
inlawrev-2700	751	8	88	88	NUM
inlawrev-2700	751	9	.	.	PUNCT
inlawrev-2700	752	1	^'sherman	^'sherman	PROPN
inlawrev-2700	752	2	,	,	PUNCT
inlawrev-2700	752	3	supra	supra	PROPN
inlawrev-2700	752	4	note	note	NOUN
inlawrev-2700	752	5	1	1	NUM
inlawrev-2700	752	6	,	,	PUNCT
inlawrev-2700	752	7	at	at	ADP
inlawrev-2700	752	8	106	106	NUM
inlawrev-2700	752	9	.	.	PUNCT
inlawrev-2700	753	1	a	a	DET
inlawrev-2700	753	2	travel	travel	NOUN
inlawrev-2700	753	3	agent	agent	NOUN
inlawrev-2700	753	4	states	state	NOUN
inlawrev-2700	753	5	,	,	PUNCT
inlawrev-2700	753	6	"	"	PUNCT
inlawrev-2700	753	7	many	many	ADJ
inlawrev-2700	753	8	of	of	ADP
inlawrev-2700	753	9	our	our	PRON
inlawrev-2700	753	10	customers	customer	NOUN
inlawrev-2700	753	11	tell	tell	VERB
inlawrev-2700	753	12	us	we	PRON
inlawrev-2700	753	13	the	the	DET
inlawrev-2700	753	14	last	last	ADJ
inlawrev-2700	753	15	thing	thing	NOUN
inlawrev-2700	753	16	they	they	PRON
inlawrev-2700	753	17	want	want	VERB
inlawrev-2700	753	18	is	be	AUX
inlawrev-2700	753	19	more	more	ADV
inlawrev-2700	753	20	flying	fly	VERB
inlawrev-2700	753	21	.	.	PUNCT
inlawrev-2700	753	22	"	"	PUNCT
inlawrev-2700	754	1	i	i	PRON
inlawrev-2700	754	2	d.	d.	PROPN
inlawrev-2700	754	3	^*^see	^*^see	PROPN
inlawrev-2700	754	4	supra	supra	PROPN
inlawrev-2700	754	5	notes	note	VERB
inlawrev-2700	754	6	38	38	NUM
inlawrev-2700	754	7	-	-	SYM
inlawrev-2700	754	8	46	46	NUM
inlawrev-2700	754	9	and	and	CCONJ
inlawrev-2700	754	10	accompanying	accompany	VERB
inlawrev-2700	754	11	text	text	NOUN
inlawrev-2700	754	12	.	.	PUNCT
inlawrev-2700	755	1	^l.r.c	^l.r.c	X
inlawrev-2700	755	2	.	.	PUNCT
inlawrev-2700	756	1	§	§	PROPN
inlawrev-2700	756	2	3402(a	3402(a	PROPN
inlawrev-2700	756	3	)	)	PUNCT
inlawrev-2700	756	4	(	(	PUNCT
inlawrev-2700	756	5	law	law	NOUN
inlawrev-2700	756	6	.	.	PUNCT
inlawrev-2700	757	1	co	co	NOUN
inlawrev-2700	757	2	-	-	NOUN
inlawrev-2700	757	3	op	op	NOUN
inlawrev-2700	757	4	.	.	PUNCT
inlawrev-2700	757	5	1986	1986	NUM
inlawrev-2700	757	6	)	)	PUNCT
inlawrev-2700	757	7	states	state	NOUN
inlawrev-2700	757	8	:	:	PUNCT
inlawrev-2700	757	9	"	"	PUNCT
inlawrev-2700	757	10	[	[	X
inlawrev-2700	757	11	ejvery	ejvery	NOUN
inlawrev-2700	757	12	employer	employer	NOUN
inlawrev-2700	757	13	making	make	VERB
inlawrev-2700	757	14	payment	payment	NOUN
inlawrev-2700	757	15	of	of	ADP
inlawrev-2700	757	16	wages	wage	NOUN
inlawrev-2700	757	17	shall	shall	AUX
inlawrev-2700	757	18	deduct	deduct	VERB
inlawrev-2700	757	19	and	and	CCONJ
inlawrev-2700	757	20	withhold	withhold	VERB
inlawrev-2700	757	21	a	a	DET
inlawrev-2700	757	22	tax	tax	NOUN
inlawrev-2700	757	23	.	.	PUNCT
inlawrev-2700	757	24	.	.	PUNCT
inlawrev-2700	757	25	.	.	PUNCT
inlawrev-2700	758	1	,	,	PUNCT
inlawrev-2700	758	2	"	"	PUNCT
inlawrev-2700	758	3	^«i.r.c	^«i.r.c	PUNCT
inlawrev-2700	758	4	.	.	PUNCT
inlawrev-2700	759	1	§	§	PROPN
inlawrev-2700	759	2	3401(a	3401(a	NUM
inlawrev-2700	759	3	)	)	PUNCT
inlawrev-2700	759	4	(	(	PUNCT
inlawrev-2700	759	5	law	law	NOUN
inlawrev-2700	759	6	.	.	PUNCT
inlawrev-2700	760	1	co	co	NOUN
inlawrev-2700	760	2	-	-	NOUN
inlawrev-2700	760	3	op	op	NOUN
inlawrev-2700	760	4	.	.	PUNCT
inlawrev-2700	761	1	1986	1986	NUM
inlawrev-2700	761	2	)	)	PUNCT
inlawrev-2700	762	1	(	(	PUNCT
inlawrev-2700	762	2	emphasis	emphasis	NOUN
inlawrev-2700	762	3	added	add	VERB
inlawrev-2700	762	4	)	)	PUNCT
inlawrev-2700	762	5	.	.	PUNCT
inlawrev-2700	763	1	"	"	PUNCT
inlawrev-2700	763	2	for	for	ADP
inlawrev-2700	763	3	the	the	DET
inlawrev-2700	763	4	purposes	purpose	NOUN
inlawrev-2700	763	5	of	of	ADP
inlawrev-2700	763	6	this	this	DET
inlawrev-2700	763	7	chapter	chapter	NOUN
inlawrev-2700	763	8	,	,	PUNCT
inlawrev-2700	763	9	the	the	DET
inlawrev-2700	763	10	term	term	NOUN
inlawrev-2700	763	11	'	'	PUNCT
inlawrev-2700	763	12	wages	wage	NOUN
inlawrev-2700	763	13	'	'	PART
inlawrev-2700	763	14	means	mean	VERB
inlawrev-2700	763	15	all	all	DET
inlawrev-2700	763	16	remuneration	remuneration	NOUN
inlawrev-2700	763	17	performed	perform	VERB
inlawrev-2700	763	18	by	by	ADP
inlawrev-2700	763	19	an	an	DET
inlawrev-2700	763	20	employee	employee	NOUN
inlawrev-2700	763	21	for	for	ADP
inlawrev-2700	763	22	his	his	PRON
inlawrev-2700	763	23	employer	employer	NOUN
inlawrev-2700	763	24	,	,	PUNCT
inlawrev-2700	763	25	including	include	VERB
inlawrev-2700	763	26	the	the	DET
inlawrev-2700	763	27	cash	cash	NOUN
inlawrev-2700	763	28	value	value	NOUN
inlawrev-2700	763	29	of	of	ADP
inlawrev-2700	763	30	all	all	DET
inlawrev-2700	763	31	remuneration	remuneration	NOUN
inlawrev-2700	763	32	(	(	PUNCT
inlawrev-2700	763	33	including	include	VERB
inlawrev-2700	763	34	benefits	benefit	NOUN
inlawrev-2700	763	35	)	)	PUNCT
inlawrev-2700	763	36	paid	pay	VERB
inlawrev-2700	763	37	in	in	ADP
inlawrev-2700	763	38	any	any	DET
inlawrev-2700	763	39	medium	medium	ADJ
inlawrev-2700	763	40	other	other	ADJ
inlawrev-2700	763	41	than	than	ADP
inlawrev-2700	763	42	cash	cash	NOUN
inlawrev-2700	763	43	.	.	PUNCT
inlawrev-2700	763	44	.	.	PUNCT
inlawrev-2700	763	45	.	.	PUNCT
inlawrev-2700	764	1	.''id	.''id	PUNCT
inlawrev-2700	764	2	.	.	PUNCT
inlawrev-2700	765	1	^'central	^'central	ADJ
inlawrev-2700	765	2	111	111	NUM
inlawrev-2700	765	3	.	.	PUNCT
inlawrev-2700	766	1	pub	pub	NOUN
inlawrev-2700	766	2	.	.	PUNCT
inlawrev-2700	767	1	serv	serv	X
inlawrev-2700	767	2	.	.	PUNCT
inlawrev-2700	768	1	v.	v.	PROPN
inlawrev-2700	768	2	united	united	PROPN
inlawrev-2700	768	3	states	states	PROPN
inlawrev-2700	768	4	,	,	PUNCT
inlawrev-2700	768	5	435	435	NUM
inlawrev-2700	768	6	u.s	u.s	PROPN
inlawrev-2700	768	7	.	.	PROPN
inlawrev-2700	768	8	21	21	NUM
inlawrev-2700	768	9	(	(	PUNCT
inlawrev-2700	768	10	1978	1978	NUM
inlawrev-2700	768	11	)	)	PUNCT
inlawrev-2700	768	12	(	(	PUNCT
inlawrev-2700	768	13	lunch	lunch	NOUN
inlawrev-2700	768	14	reimbursements	reimbursement	NOUN
inlawrev-2700	768	15	not	not	PART
inlawrev-2700	768	16	wages	wage	VERB
inlawrev-2700	768	17	for	for	ADP
inlawrev-2700	768	18	withholding	withholding	NOUN
inlawrev-2700	768	19	purposes	purpose	NOUN
inlawrev-2700	768	20	)	)	PUNCT
inlawrev-2700	768	21	;	;	PUNCT
inlawrev-2700	769	1	allstate	allstate	PROPN
inlawrev-2700	769	2	ins	ins	PROPN
inlawrev-2700	769	3	.	.	PUNCT
inlawrev-2700	769	4	co.	co.	PROPN
inlawrev-2700	769	5	v.	v.	PROPN
inlawrev-2700	769	6	united	united	PROPN
inlawrev-2700	769	7	states	states	PROPN
inlawrev-2700	769	8	,	,	PUNCT
inlawrev-2700	769	9	530	530	NUM
inlawrev-2700	769	10	f.2d	f.2d	NOUN
inlawrev-2700	769	11	378	378	NUM
inlawrev-2700	769	12	(	(	PUNCT
inlawrev-2700	769	13	ct	ct	PROPN
inlawrev-2700	769	14	.	.	PROPN
inlawrev-2700	769	15	ci	ci	PROPN
inlawrev-2700	769	16	.	.	PROPN
inlawrev-2700	769	17	1976	1976	NUM
inlawrev-2700	769	18	)	)	PUNCT
inlawrev-2700	769	19	(	(	PUNCT
inlawrev-2700	769	20	indirect	indirect	ADJ
inlawrev-2700	769	21	moving	moving	NOUN
inlawrev-2700	769	22	expenses	expense	NOUN
inlawrev-2700	769	23	not	not	PART
inlawrev-2700	769	24	wages	wage	NOUN
inlawrev-2700	769	25	for	for	ADP
inlawrev-2700	769	26	withholding	withholding	NOUN
inlawrev-2700	769	27	purposes	purpose	NOUN
inlawrev-2700	769	28	)	)	PUNCT
inlawrev-2700	769	29	;	;	PUNCT
inlawrev-2700	769	30	royster	royster	PROPN
inlawrev-2700	769	31	co.	co.	PROPN
inlawrev-2700	769	32	v.	v.	PROPN
inlawrev-2700	769	33	united	united	PROPN
inlawrev-2700	769	34	states	states	PROPN
inlawrev-2700	769	35	,	,	PUNCT
inlawrev-2700	769	36	479	479	NUM
inlawrev-2700	769	37	f.2d	f.2d	SYM
inlawrev-2700	769	38	387	387	NUM
inlawrev-2700	769	39	(	(	PUNCT
inlawrev-2700	769	40	4th	4th	ADJ
inlawrev-2700	769	41	cir	cir	NOUN
inlawrev-2700	769	42	.	.	PROPN
inlawrev-2700	769	43	1973	1973	NUM
inlawrev-2700	769	44	)	)	PUNCT
inlawrev-2700	769	45	(	(	PUNCT
inlawrev-2700	769	46	meal	meal	NOUN
inlawrev-2700	769	47	reimbursements	reimbursement	NOUN
inlawrev-2700	769	48	not	not	PART
inlawrev-2700	769	49	wages	wage	NOUN
inlawrev-2700	769	50	for	for	ADP
inlawrev-2700	769	51	withholding	withholding	NOUN
inlawrev-2700	769	52	purposes	purpose	NOUN
inlawrev-2700	769	53	)	)	PUNCT
inlawrev-2700	769	54	;	;	PUNCT
inlawrev-2700	769	55	acacia	acacia	NOUN
inlawrev-2700	769	56	mut	mut	PROPN
inlawrev-2700	769	57	.	.	PUNCT
inlawrev-2700	769	58	life	life	NOUN
inlawrev-2700	769	59	ins	ins	PROPN
inlawrev-2700	769	60	.	.	PUNCT
inlawrev-2700	769	61	co.	co.	PROPN
inlawrev-2700	770	1	v.	v.	PROPN
inlawrev-2700	770	2	united	united	PROPN
inlawrev-2700	770	3	states	states	PROPN
inlawrev-2700	770	4	,	,	PUNCT
inlawrev-2700	770	5	272	272	NUM
inlawrev-2700	770	6	f.	f.	PROPN
inlawrev-2700	770	7	supp	supp	PROPN
inlawrev-2700	770	8	.	.	PUNCT
inlawrev-2700	771	1	188	188	NUM
inlawrev-2700	771	2	(	(	PUNCT
inlawrev-2700	771	3	d.	d.	PROPN
inlawrev-2700	771	4	md	md	PROPN
inlawrev-2700	771	5	.	.	PROPN
inlawrev-2700	771	6	1967	1967	NUM
inlawrev-2700	771	7	)	)	PUNCT
inlawrev-2700	771	8	(	(	PUNCT
inlawrev-2700	771	9	convention	convention	NOUN
inlawrev-2700	771	10	trips	trip	VERB
inlawrev-2700	771	11	not	not	PART
inlawrev-2700	771	12	wages	wage	NOUN
inlawrev-2700	771	13	for	for	ADP
inlawrev-2700	771	14	withholding	withholding	NOUN
inlawrev-2700	771	15	purposes	purpose	NOUN
inlawrev-2700	771	16	)	)	PUNCT
inlawrev-2700	771	17	.	.	PUNCT
inlawrev-2700	772	1	"	"	PUNCT
inlawrev-2700	772	2	0479	0479	NUM
inlawrev-2700	772	3	f.2d	f.2d	X
inlawrev-2700	772	4	387	387	NUM
inlawrev-2700	772	5	(	(	PUNCT
inlawrev-2700	772	6	4th	4th	ADJ
inlawrev-2700	772	7	cir	cir	NOUN
inlawrev-2700	772	8	.	.	PROPN
inlawrev-2700	772	9	1973	1973	NUM
inlawrev-2700	772	10	)	)	PUNCT
inlawrev-2700	772	11	.	.	PUNCT
inlawrev-2700	773	1	1987	1987	NUM
inlawrev-2700	773	2	]	]	PUNCT
inlawrev-2700	773	3	frequent	frequent	ADJ
inlawrev-2700	773	4	flyer	flyer	NOUN
inlawrev-2700	773	5	benefits	benefit	VERB
inlawrev-2700	773	6	851	851	NUM
inlawrev-2700	773	7	amounts	amount	NOUN
inlawrev-2700	773	8	were	be	AUX
inlawrev-2700	773	9	wages	wage	NOUN
inlawrev-2700	773	10	was	be	AUX
inlawrev-2700	773	11	to	to	PART
inlawrev-2700	773	12	determine	determine	VERB
inlawrev-2700	773	13	if	if	SCONJ
inlawrev-2700	773	14	amounts	amount	NOUN
inlawrev-2700	773	15	paid	pay	VERB
inlawrev-2700	773	16	were	be	AUX
inlawrev-2700	773	17	"	"	PUNCT
inlawrev-2700	773	18	due	due	ADP
inlawrev-2700	773	19	to	to	ADP
inlawrev-2700	773	20	the	the	DET
inlawrev-2700	773	21	employment	employment	NOUN
inlawrev-2700	773	22	relationship	relationship	NOUN
inlawrev-2700	773	23	.	.	PUNCT
inlawrev-2700	774	1	"^^	"^^	PROPN
inlawrev-2700	774	2	'	'	PUNCT
inlawrev-2700	774	3	the	the	DET
inlawrev-2700	774	4	court	court	NOUN
inlawrev-2700	774	5	held	hold	VERB
inlawrev-2700	774	6	that	that	SCONJ
inlawrev-2700	774	7	not	not	PART
inlawrev-2700	774	8	all	all	DET
inlawrev-2700	774	9	payments	payment	NOUN
inlawrev-2700	774	10	from	from	ADP
inlawrev-2700	774	11	employer	employer	NOUN
inlawrev-2700	774	12	to	to	ADP
inlawrev-2700	774	13	employee	employee	NOUN
inlawrev-2700	774	14	were	be	AUX
inlawrev-2700	774	15	necessarily	necessarily	ADV
inlawrev-2700	774	16	wages	wage	NOUN
inlawrev-2700	774	17	subject	subject	ADJ
inlawrev-2700	774	18	to	to	ADP
inlawrev-2700	774	19	withholding.^	withholding.^	NOUN
inlawrev-2700	774	20	"	"	PUNCT
inlawrev-2700	774	21	in	in	ADP
inlawrev-2700	774	22	another	another	DET
inlawrev-2700	774	23	case	case	NOUN
inlawrev-2700	774	24	,	,	PUNCT
inlawrev-2700	774	25	acacia	acacia	NOUN
inlawrev-2700	774	26	mutual	mutual	ADJ
inlawrev-2700	774	27	life	life	NOUN
inlawrev-2700	774	28	insurance	insurance	PROPN
inlawrev-2700	774	29	co.	co.	PROPN
inlawrev-2700	774	30	v.	v.	PROPN
inlawrev-2700	774	31	united	united	PROPN
inlawrev-2700	774	32	states,^^^	states,^^^	PROPN
inlawrev-2700	774	33	the	the	DET
inlawrev-2700	774	34	u.s	u.s	PROPN
inlawrev-2700	774	35	.	.	PROPN
inlawrev-2700	774	36	district	district	PROPN
inlawrev-2700	774	37	court	court	NOUN
inlawrev-2700	774	38	for	for	ADP
inlawrev-2700	774	39	the	the	DET
inlawrev-2700	774	40	district	district	NOUN
inlawrev-2700	774	41	of	of	ADP
inlawrev-2700	774	42	maryland	maryland	PROPN
inlawrev-2700	774	43	stated	state	VERB
inlawrev-2700	774	44	that	that	SCONJ
inlawrev-2700	774	45	it	it	PRON
inlawrev-2700	774	46	is	be	AUX
inlawrev-2700	774	47	the	the	DET
inlawrev-2700	774	48	purpose	purpose	NOUN
inlawrev-2700	774	49	of	of	ADP
inlawrev-2700	774	50	the	the	DET
inlawrev-2700	774	51	employer	employer	NOUN
inlawrev-2700	774	52	that	that	PRON
inlawrev-2700	774	53	controls	control	VERB
inlawrev-2700	774	54	in	in	ADP
inlawrev-2700	774	55	determining	determine	VERB
inlawrev-2700	774	56	whether	whether	SCONJ
inlawrev-2700	774	57	payments	payment	NOUN
inlawrev-2700	774	58	are	be	AUX
inlawrev-2700	774	59	wages	wage	NOUN
inlawrev-2700	774	60	.	.	PUNCT
inlawrev-2700	774	61	^^^^	^^^^	PUNCT
inlawrev-2700	775	1	therefore	therefore	ADV
inlawrev-2700	775	2	,	,	PUNCT
inlawrev-2700	775	3	if	if	SCONJ
inlawrev-2700	775	4	frequent	frequent	ADJ
inlawrev-2700	775	5	flyer	flyer	NOUN
inlawrev-2700	775	6	bonuses	bonus	NOUN
inlawrev-2700	775	7	are	be	AUX
inlawrev-2700	775	8	given	give	VERB
inlawrev-2700	775	9	as	as	ADP
inlawrev-2700	775	10	remuneration	remuneration	NOUN
inlawrev-2700	775	11	,	,	PUNCT
inlawrev-2700	775	12	they	they	PRON
inlawrev-2700	775	13	should	should	AUX
inlawrev-2700	775	14	be	be	AUX
inlawrev-2700	775	15	considered	consider	VERB
inlawrev-2700	775	16	wages	wage	NOUN
inlawrev-2700	775	17	.	.	PUNCT
inlawrev-2700	776	1	furthermore	furthermore	ADV
inlawrev-2700	776	2	,	,	PUNCT
inlawrev-2700	776	3	in	in	ADP
inlawrev-2700	776	4	central	central	ADJ
inlawrev-2700	776	5	illinois	illinois	PROPN
inlawrev-2700	776	6	public	public	PROPN
inlawrev-2700	776	7	service	service	PROPN
inlawrev-2700	776	8	v.	v.	PROPN
inlawrev-2700	776	9	united	united	PROPN
inlawrev-2700	776	10	states,^^^	states,^^^	PROPN
inlawrev-2700	776	11	the	the	DET
inlawrev-2700	776	12	supreme	supreme	PROPN
inlawrev-2700	776	13	court	court	PROPN
inlawrev-2700	776	14	held	hold	VERB
inlawrev-2700	776	15	that	that	SCONJ
inlawrev-2700	776	16	withholding	withholding	NOUN
inlawrev-2700	776	17	is	be	AUX
inlawrev-2700	776	18	a	a	DET
inlawrev-2700	776	19	narrow	narrow	ADJ
inlawrev-2700	776	20	concept	concept	NOUN
inlawrev-2700	776	21	and	and	CCONJ
inlawrev-2700	776	22	is	be	AUX
inlawrev-2700	776	23	definitely	definitely	ADV
inlawrev-2700	776	24	not	not	PART
inlawrev-2700	776	25	required	require	VERB
inlawrev-2700	776	26	unless	unless	SCONJ
inlawrev-2700	776	27	a	a	DET
inlawrev-2700	776	28	payment	payment	NOUN
inlawrev-2700	776	29	constitutes	constitute	VERB
inlawrev-2700	776	30	wages	wage	NOUN
inlawrev-2700	776	31	.	.	PUNCT
inlawrev-2700	777	1	^^^	^^^	ADP
inlawrev-2700	777	2	the	the	DET
inlawrev-2700	777	3	internal	internal	ADJ
inlawrev-2700	777	4	revenue	revenue	NOUN
inlawrev-2700	777	5	service	service	NOUN
inlawrev-2700	777	6	wanted	want	VERB
inlawrev-2700	777	7	to	to	PART
inlawrev-2700	777	8	enforce	enforce	VERB
inlawrev-2700	777	9	withholding	withhold	VERB
inlawrev-2700	777	10	on	on	ADP
inlawrev-2700	777	11	taxable	taxable	ADJ
inlawrev-2700	777	12	lunch	lunch	NOUN
inlawrev-2700	777	13	reimbursements	reimbursement	NOUN
inlawrev-2700	777	14	paid	pay	VERB
inlawrev-2700	777	15	to	to	ADP
inlawrev-2700	777	16	employees	employee	NOUN
inlawrev-2700	777	17	by	by	ADP
inlawrev-2700	777	18	their	their	PRON
inlawrev-2700	777	19	employer;^^^	employer;^^^	PROPN
inlawrev-2700	777	20	although	although	SCONJ
inlawrev-2700	777	21	taxable	taxable	ADJ
inlawrev-2700	777	22	to	to	ADP
inlawrev-2700	777	23	the	the	DET
inlawrev-2700	777	24	employees	employee	NOUN
inlawrev-2700	777	25	,	,	PUNCT
inlawrev-2700	777	26	the	the	DET
inlawrev-2700	777	27	amounts	amount	NOUN
inlawrev-2700	777	28	were	be	AUX
inlawrev-2700	777	29	not	not	PART
inlawrev-2700	777	30	wages	wage	NOUN
inlawrev-2700	777	31	because	because	SCONJ
inlawrev-2700	777	32	they	they	PRON
inlawrev-2700	777	33	were	be	AUX
inlawrev-2700	777	34	not	not	PART
inlawrev-2700	777	35	remuneration	remuneration	NOUN
inlawrev-2700	777	36	for	for	ADP
inlawrev-2700	777	37	services	service	NOUN
inlawrev-2700	777	38	.	.	PUNCT
inlawrev-2700	778	1	^^^	^^^	ADP
inlawrev-2700	778	2	the	the	DET
inlawrev-2700	778	3	court	court	NOUN
inlawrev-2700	778	4	conceded	concede	VERB
inlawrev-2700	778	5	that	that	SCONJ
inlawrev-2700	778	6	if	if	SCONJ
inlawrev-2700	778	7	a	a	DET
inlawrev-2700	778	8	payment	payment	NOUN
inlawrev-2700	778	9	was	be	AUX
inlawrev-2700	778	10	considered	consider	VERB
inlawrev-2700	778	11	to	to	PART
inlawrev-2700	778	12	be	be	AUX
inlawrev-2700	778	13	wages	wage	NOUN
inlawrev-2700	778	14	the	the	DET
inlawrev-2700	778	15	employer	employer	NOUN
inlawrev-2700	778	16	would	would	AUX
inlawrev-2700	778	17	be	be	AUX
inlawrev-2700	778	18	obligated	obligate	VERB
inlawrev-2700	778	19	to	to	PART
inlawrev-2700	778	20	withhold	withhold	VERB
inlawrev-2700	778	21	,	,	PUNCT
inlawrev-2700	778	22	^^^	^^^	PUNCT
inlawrev-2700	778	23	but	but	CCONJ
inlawrev-2700	778	24	reasoned	reason	VERB
inlawrev-2700	778	25	that	that	SCONJ
inlawrev-2700	778	26	there	there	PRON
inlawrev-2700	778	27	was	be	VERB
inlawrev-2700	778	28	a	a	DET
inlawrev-2700	778	29	large	large	ADJ
inlawrev-2700	778	30	gap	gap	NOUN
inlawrev-2700	778	31	between	between	ADP
inlawrev-2700	778	32	the	the	DET
inlawrev-2700	778	33	premise	premise	NOUN
inlawrev-2700	778	34	that	that	SCONJ
inlawrev-2700	778	35	income	income	NOUN
inlawrev-2700	778	36	was	be	AUX
inlawrev-2700	778	37	taxable	taxable	ADJ
inlawrev-2700	778	38	and	and	CCONJ
inlawrev-2700	778	39	the	the	DET
inlawrev-2700	778	40	conclusion	conclusion	NOUN
inlawrev-2700	778	41	that	that	SCONJ
inlawrev-2700	778	42	the	the	DET
inlawrev-2700	778	43	employer	employer	NOUN
inlawrev-2700	778	44	was	be	AUX
inlawrev-2700	778	45	therefore	therefore	ADV
inlawrev-2700	778	46	responsible	responsible	ADJ
inlawrev-2700	778	47	for	for	ADP
inlawrev-2700	778	48	withholding	withhold	VERB
inlawrev-2700	778	49	simply	simply	ADV
inlawrev-2700	778	50	because	because	SCONJ
inlawrev-2700	778	51	he	he	PRON
inlawrev-2700	778	52	made	make	VERB
inlawrev-2700	778	53	the	the	DET
inlawrev-2700	778	54	payment.^^	payment.^^	NOUN
inlawrev-2700	778	55	°	°	NOUN
inlawrev-2700	778	56	therefore	therefore	ADV
inlawrev-2700	778	57	,	,	PUNCT
inlawrev-2700	778	58	if	if	SCONJ
inlawrev-2700	778	59	frequent	frequent	ADJ
inlawrev-2700	778	60	flyer	flyer	NOUN
inlawrev-2700	778	61	bonuses	bonus	NOUN
inlawrev-2700	778	62	are	be	AUX
inlawrev-2700	778	63	wages	wage	NOUN
inlawrev-2700	778	64	in	in	ADP
inlawrev-2700	778	65	remuneration	remuneration	NOUN
inlawrev-2700	778	66	for	for	ADP
inlawrev-2700	778	67	services	service	NOUN
inlawrev-2700	778	68	rendered	render	VERB
inlawrev-2700	778	69	,	,	PUNCT
inlawrev-2700	778	70	the	the	DET
inlawrev-2700	778	71	employer	employer	NOUN
inlawrev-2700	778	72	will	will	AUX
inlawrev-2700	778	73	be	be	AUX
inlawrev-2700	778	74	required	require	VERB
inlawrev-2700	778	75	to	to	PART
inlawrev-2700	778	76	withhold	withhold	VERB
inlawrev-2700	778	77	on	on	ADP
inlawrev-2700	778	78	them	they	PRON
inlawrev-2700	778	79	;	;	PUNCT
inlawrev-2700	778	80	in	in	ADP
inlawrev-2700	778	81	contrast	contrast	NOUN
inlawrev-2700	778	82	,	,	PUNCT
inlawrev-2700	778	83	if	if	SCONJ
inlawrev-2700	778	84	the	the	DET
inlawrev-2700	778	85	bonuses	bonus	NOUN
inlawrev-2700	778	86	are	be	AUX
inlawrev-2700	778	87	by	by	ADP
inlawrev-2700	778	88	way	way	NOUN
inlawrev-2700	778	89	of	of	ADP
inlawrev-2700	778	90	expense	expense	NOUN
inlawrev-2700	778	91	reimbursement	reimbursement	NOUN
inlawrev-2700	778	92	or	or	CCONJ
inlawrev-2700	778	93	some	some	DET
inlawrev-2700	778	94	other	other	ADJ
inlawrev-2700	778	95	payment	payment	NOUN
inlawrev-2700	778	96	not	not	PART
inlawrev-2700	778	97	recognizable	recognizable	ADJ
inlawrev-2700	778	98	as	as	ADP
inlawrev-2700	778	99	wages	wage	NOUN
inlawrev-2700	778	100	,	,	PUNCT
inlawrev-2700	778	101	then	then	ADV
inlawrev-2700	778	102	the	the	DET
inlawrev-2700	778	103	employer	employer	NOUN
inlawrev-2700	778	104	need	need	AUX
inlawrev-2700	778	105	not	not	PART
inlawrev-2700	778	106	withhold	withhold	VERB
inlawrev-2700	778	107	.	.	PUNCT
inlawrev-2700	779	1	^^^	^^^	PUNCT
inlawrev-2700	779	2	because	because	SCONJ
inlawrev-2700	779	3	the	the	DET
inlawrev-2700	779	4	employer	employer	NOUN
inlawrev-2700	779	5	is	be	AUX
inlawrev-2700	779	6	usually	usually	ADV
inlawrev-2700	779	7	allowing	allow	VERB
inlawrev-2700	779	8	the	the	DET
inlawrev-2700	779	9	employee	employee	NOUN
inlawrev-2700	779	10	to	to	PART
inlawrev-2700	779	11	keep	keep	VERB
inlawrev-2700	779	12	the	the	DET
inlawrev-2700	779	13	bonus	bonus	NOUN
inlawrev-2700	779	14	flight	flight	NOUN
inlawrev-2700	779	15	as	as	ADP
inlawrev-2700	779	16	an	an	DET
inlawrev-2700	779	17	incentive	incentive	NOUN
inlawrev-2700	779	18	to	to	PART
inlawrev-2700	779	19	produce,^^^	produce,^^^	VERB
inlawrev-2700	779	20	it	it	PRON
inlawrev-2700	779	21	is	be	AUX
inlawrev-2700	779	22	remuneration	remuneration	NOUN
inlawrev-2700	779	23	for	for	ADP
inlawrev-2700	779	24	services	service	NOUN
inlawrev-2700	779	25	performed	perform	VERB
inlawrev-2700	779	26	.	.	PUNCT
inlawrev-2700	780	1	thus	thus	ADV
inlawrev-2700	780	2	,	,	PUNCT
inlawrev-2700	780	3	despite	despite	SCONJ
inlawrev-2700	780	4	the	the	DET
inlawrev-2700	780	5	employer	employer	NOUN
inlawrev-2700	780	6	's	's	PART
inlawrev-2700	780	7	difficulty	difficulty	NOUN
inlawrev-2700	780	8	in	in	ADP
inlawrev-2700	780	9	tracking	track	VERB
inlawrev-2700	780	10	the	the	DET
inlawrev-2700	780	11	employee	employee	NOUN
inlawrev-2700	780	12	's	's	PART
inlawrev-2700	780	13	receipt	receipt	NOUN
inlawrev-2700	780	14	of	of	ADP
inlawrev-2700	780	15	frequent	frequent	ADJ
inlawrev-2700	780	16	flyer	flyer	NOUN
inlawrev-2700	780	17	bonus	bonus	NOUN
inlawrev-2700	780	18	income	income	NOUN
inlawrev-2700	780	19	,	,	PUNCT
inlawrev-2700	780	20	the	the	DET
inlawrev-2700	780	21	bonus	bonus	NOUN
inlawrev-2700	780	22	con^^'/c	con^^'/c	NOUN
inlawrev-2700	780	23	?	?	PUNCT
inlawrev-2700	780	24	.	.	PUNCT
inlawrev-2700	781	1	at	at	ADP
inlawrev-2700	781	2	390	390	NUM
inlawrev-2700	781	3	.	.	PUNCT
inlawrev-2700	782	1	the	the	DET
inlawrev-2700	782	2	court	court	NOUN
inlawrev-2700	782	3	stated	state	VERB
inlawrev-2700	782	4	,	,	PUNCT
inlawrev-2700	782	5	"	"	PUNCT
inlawrev-2700	782	6	we	we	PRON
inlawrev-2700	782	7	are	be	AUX
inlawrev-2700	782	8	of	of	ADP
inlawrev-2700	782	9	the	the	DET
inlawrev-2700	782	10	opinion	opinion	NOUN
inlawrev-2700	782	11	that	that	SCONJ
inlawrev-2700	782	12	the	the	DET
inlawrev-2700	782	13	term	term	NOUN
inlawrev-2700	782	14	wages	wage	NOUN
inlawrev-2700	782	15	is	be	AUX
inlawrev-2700	782	16	narrower	narrow	ADJ
inlawrev-2700	782	17	than	than	ADP
inlawrev-2700	782	18	the	the	DET
inlawrev-2700	782	19	term	term	NOUN
inlawrev-2700	782	20	income	income	NOUN
inlawrev-2700	782	21	as	as	SCONJ
inlawrev-2700	782	22	used	use	VERB
inlawrev-2700	782	23	in	in	ADP
inlawrev-2700	782	24	the	the	DET
inlawrev-2700	782	25	provisions	provision	NOUN
inlawrev-2700	782	26	relating	relate	VERB
inlawrev-2700	782	27	to	to	ADP
inlawrev-2700	782	28	how	how	SCONJ
inlawrev-2700	782	29	an	an	DET
inlawrev-2700	782	30	individual	individual	NOUN
inlawrev-2700	782	31	must	must	AUX
inlawrev-2700	782	32	treat	treat	VERB
inlawrev-2700	782	33	payments	payment	NOUN
inlawrev-2700	782	34	to	to	ADP
inlawrev-2700	782	35	him	he	PRON
inlawrev-2700	782	36	.	.	PUNCT
inlawrev-2700	783	1	wages	wage	NOUN
inlawrev-2700	783	2	are	be	AUX
inlawrev-2700	783	3	merely	merely	ADV
inlawrev-2700	783	4	one	one	NUM
inlawrev-2700	783	5	form	form	NOUN
inlawrev-2700	783	6	of	of	ADP
inlawrev-2700	783	7	income	income	NOUN
inlawrev-2700	783	8	.	.	PUNCT
inlawrev-2700	783	9	"	"	PUNCT
inlawrev-2700	784	1	i	i	PRON
inlawrev-2700	784	2	d.	d.	PROPN
inlawrev-2700	784	3	the	the	DET
inlawrev-2700	784	4	court	court	NOUN
inlawrev-2700	784	5	continued	continue	VERB
inlawrev-2700	784	6	,	,	PUNCT
inlawrev-2700	784	7	"	"	PUNCT
inlawrev-2700	784	8	we	we	PRON
inlawrev-2700	784	9	believe	believe	VERB
inlawrev-2700	784	10	that	that	SCONJ
inlawrev-2700	784	11	the	the	DET
inlawrev-2700	784	12	question	question	NOUN
inlawrev-2700	784	13	here	here	ADV
inlawrev-2700	784	14	is	be	AUX
inlawrev-2700	784	15	whether	whether	SCONJ
inlawrev-2700	784	16	the	the	DET
inlawrev-2700	784	17	payments	payment	NOUN
inlawrev-2700	784	18	at	at	ADP
inlawrev-2700	784	19	issue	issue	NOUN
inlawrev-2700	784	20	were	be	AUX
inlawrev-2700	784	21	made	make	VERB
inlawrev-2700	784	22	to	to	ADP
inlawrev-2700	784	23	the	the	DET
inlawrev-2700	784	24	employees	employee	NOUN
inlawrev-2700	784	25	of	of	ADP
inlawrev-2700	784	26	royster	royster	NOUN
inlawrev-2700	784	27	as	as	ADP
inlawrev-2700	784	28	remuneration	remuneration	NOUN
inlawrev-2700	784	29	for	for	ADP
inlawrev-2700	784	30	services	service	NOUN
inlawrev-2700	784	31	performed	perform	VERB
inlawrev-2700	784	32	.	.	PUNCT
inlawrev-2700	784	33	"	"	PUNCT
inlawrev-2700	785	1	i	i	PRON
inlawrev-2700	785	2	d.	d.	PROPN
inlawrev-2700	785	3	the	the	DET
inlawrev-2700	785	4	court	court	NOUN
inlawrev-2700	785	5	held	hold	VERB
inlawrev-2700	785	6	that	that	SCONJ
inlawrev-2700	785	7	the	the	DET
inlawrev-2700	785	8	lunch	lunch	NOUN
inlawrev-2700	785	9	reimbursements	reimbursement	NOUN
inlawrev-2700	785	10	were	be	AUX
inlawrev-2700	785	11	not	not	PART
inlawrev-2700	785	12	attributable	attributable	ADJ
inlawrev-2700	785	13	to	to	ADP
inlawrev-2700	785	14	the	the	DET
inlawrev-2700	785	15	service	service	NOUN
inlawrev-2700	785	16	of	of	ADP
inlawrev-2700	785	17	the	the	DET
inlawrev-2700	785	18	employee	employee	NOUN
inlawrev-2700	785	19	because	because	SCONJ
inlawrev-2700	785	20	the	the	DET
inlawrev-2700	785	21	salesmen	salesman	NOUN
inlawrev-2700	785	22	were	be	AUX
inlawrev-2700	785	23	not	not	PART
inlawrev-2700	785	24	on	on	ADP
inlawrev-2700	785	25	call	call	NOUN
inlawrev-2700	785	26	during	during	ADP
inlawrev-2700	785	27	lunch	lunch	NOUN
inlawrev-2700	785	28	and	and	CCONJ
inlawrev-2700	785	29	received	receive	VERB
inlawrev-2700	785	30	the	the	DET
inlawrev-2700	785	31	lunch	lunch	NOUN
inlawrev-2700	785	32	reimbursement	reimbursement	NOUN
inlawrev-2700	785	33	whether	whether	SCONJ
inlawrev-2700	785	34	or	or	CCONJ
inlawrev-2700	785	35	not	not	PART
inlawrev-2700	785	36	they	they	PRON
inlawrev-2700	785	37	made	make	VERB
inlawrev-2700	785	38	sales	sale	NOUN
inlawrev-2700	785	39	on	on	ADP
inlawrev-2700	785	40	that	that	DET
inlawrev-2700	785	41	day	day	NOUN
inlawrev-2700	785	42	.	.	PUNCT
inlawrev-2700	786	1	i	i	PRON
inlawrev-2700	786	2	d.	d.	PROPN
inlawrev-2700	786	3	at	at	ADP
inlawrev-2700	786	4	391	391	NUM
inlawrev-2700	786	5	-	-	SYM
inlawrev-2700	786	6	92	92	NUM
inlawrev-2700	786	7	.	.	PUNCT
inlawrev-2700	786	8	''	''	PUNCT
inlawrev-2700	786	9	^id	^id	PROPN
inlawrev-2700	786	10	.	.	PUNCT
inlawrev-2700	787	1	sit	sit	VERB
inlawrev-2700	787	2	390	390	NUM
inlawrev-2700	787	3	.	.	PUNCT
inlawrev-2700	788	1	2^^272	2^^272	NUM
inlawrev-2700	788	2	f.	f.	PROPN
inlawrev-2700	788	3	supp	supp	PROPN
inlawrev-2700	788	4	.	.	PUNCT
inlawrev-2700	789	1	188	188	NUM
inlawrev-2700	789	2	(	(	PUNCT
inlawrev-2700	789	3	d.	d.	PROPN
inlawrev-2700	789	4	md	md	PROPN
inlawrev-2700	789	5	.	.	PROPN
inlawrev-2700	789	6	1967	1967	NUM
inlawrev-2700	789	7	)	)	PUNCT
inlawrev-2700	789	8	.	.	PUNCT
inlawrev-2700	790	1	^'^id	^'^id	PROPN
inlawrev-2700	790	2	.	.	PUNCT
inlawrev-2700	791	1	at	at	ADP
inlawrev-2700	791	2	195	195	NUM
inlawrev-2700	791	3	.	.	PUNCT
inlawrev-2700	791	4	^"435	^"435	PUNCT
inlawrev-2700	791	5	u.s	u.s	PROPN
inlawrev-2700	791	6	.	.	PROPN
inlawrev-2700	791	7	21	21	NUM
inlawrev-2700	791	8	(	(	PUNCT
inlawrev-2700	791	9	1978	1978	NUM
inlawrev-2700	791	10	)	)	PUNCT
inlawrev-2700	791	11	.	.	PUNCT
inlawrev-2700	792	1	^'^id	^'^id	PROPN
inlawrev-2700	792	2	.	.	PUNCT
inlawrev-2700	793	1	at	at	ADP
inlawrev-2700	793	2	29	29	NUM
inlawrev-2700	793	3	.	.	PUNCT
inlawrev-2700	793	4	^'ud	^'ud	PUNCT
inlawrev-2700	793	5	.	.	PUNCT
inlawrev-2700	794	1	at	at	ADP
inlawrev-2700	794	2	23	23	NUM
inlawrev-2700	794	3	.	.	PUNCT
inlawrev-2700	794	4	^''id	^''id	PUNCT
inlawrev-2700	794	5	.	.	PUNCT
inlawrev-2700	795	1	at	at	ADP
inlawrev-2700	795	2	28	28	NUM
inlawrev-2700	795	3	.	.	PUNCT
inlawrev-2700	795	4	''	''	PUNCT
inlawrev-2700	795	5	^id	^id	PROPN
inlawrev-2700	795	6	.	.	PUNCT
inlawrev-2700	796	1	at	at	ADP
inlawrev-2700	796	2	25	25	NUM
inlawrev-2700	796	3	.	.	NUM
inlawrev-2700	796	4	^"^id	^"^id	PROPN
inlawrev-2700	796	5	.	.	PUNCT
inlawrev-2700	797	1	at	at	ADP
inlawrev-2700	797	2	29	29	NUM
inlawrev-2700	797	3	.	.	PUNCT
inlawrev-2700	797	4	^^'see	^^'see	PUNCT
inlawrev-2700	798	1	i	i	PRON
inlawrev-2700	798	2	d.	d.	PROPN
inlawrev-2700	798	3	^^^see	^^^see	VERB
inlawrev-2700	798	4	supra	supra	PROPN
inlawrev-2700	798	5	text	text	NOUN
inlawrev-2700	798	6	accompanying	accompanying	ADJ
inlawrev-2700	798	7	notes	note	NOUN
inlawrev-2700	798	8	132	132	NUM
inlawrev-2700	798	9	-	-	SYM
inlawrev-2700	798	10	39	39	NUM
inlawrev-2700	798	11	.	.	PUNCT
inlawrev-2700	799	1	852	852	NUM
inlawrev-2700	799	2	indiana	indiana	PROPN
inlawrev-2700	799	3	law	law	PROPN
inlawrev-2700	799	4	review	review	NOUN
inlawrev-2700	800	1	[	[	X
inlawrev-2700	800	2	vol	vol	NOUN
inlawrev-2700	800	3	.	.	PUNCT
inlawrev-2700	800	4	20:823	20:823	NUM
inlawrev-2700	800	5	stitutes	stitute	NOUN
inlawrev-2700	800	6	wages	wage	NOUN
inlawrev-2700	800	7	and	and	CCONJ
inlawrev-2700	800	8	it	it	PRON
inlawrev-2700	800	9	appears	appear	VERB
inlawrev-2700	800	10	that	that	SCONJ
inlawrev-2700	800	11	the	the	DET
inlawrev-2700	800	12	employer	employer	NOUN
inlawrev-2700	800	13	is	be	AUX
inlawrev-2700	800	14	required	require	VERB
inlawrev-2700	800	15	to	to	PART
inlawrev-2700	800	16	withhold	withhold	VERB
inlawrev-2700	800	17	on	on	ADP
inlawrev-2700	800	18	it	it	PRON
inlawrev-2700	800	19	.	.	PUNCT
inlawrev-2700	801	1	however	however	ADV
inlawrev-2700	801	2	,	,	PUNCT
inlawrev-2700	801	3	although	although	SCONJ
inlawrev-2700	801	4	frequent	frequent	ADJ
inlawrev-2700	801	5	flyer	flyer	NOUN
inlawrev-2700	801	6	bonuses	bonus	NOUN
inlawrev-2700	801	7	are	be	AUX
inlawrev-2700	801	8	wages	wage	NOUN
inlawrev-2700	801	9	because	because	SCONJ
inlawrev-2700	801	10	they	they	PRON
inlawrev-2700	801	11	are	be	AUX
inlawrev-2700	801	12	remuneration	remuneration	NOUN
inlawrev-2700	801	13	for	for	ADP
inlawrev-2700	801	14	services	service	NOUN
inlawrev-2700	801	15	performed	perform	VERB
inlawrev-2700	801	16	for	for	ADP
inlawrev-2700	801	17	the	the	DET
inlawrev-2700	801	18	employer	employer	NOUN
inlawrev-2700	801	19	,	,	PUNCT
inlawrev-2700	801	20	they	they	PRON
inlawrev-2700	801	21	are	be	AUX
inlawrev-2700	801	22	not	not	PART
inlawrev-2700	801	23	wages	wage	NOUN
inlawrev-2700	801	24	for	for	ADP
inlawrev-2700	801	25	the	the	DET
inlawrev-2700	801	26	employer	employer	NOUN
inlawrev-2700	801	27	's	's	PART
inlawrev-2700	801	28	withholding	withholding	NOUN
inlawrev-2700	801	29	purposes	purpose	NOUN
inlawrev-2700	801	30	because	because	SCONJ
inlawrev-2700	801	31	of	of	ADP
inlawrev-2700	801	32	a	a	DET
inlawrev-2700	801	33	statutory	statutory	ADJ
inlawrev-2700	801	34	exception	exception	NOUN
inlawrev-2700	801	35	to	to	ADP
inlawrev-2700	801	36	the	the	DET
inlawrev-2700	801	37	definition	definition	NOUN
inlawrev-2700	801	38	of	of	ADP
inlawrev-2700	801	39	the	the	DET
inlawrev-2700	801	40	word	word	NOUN
inlawrev-2700	801	41	"	"	PUNCT
inlawrev-2700	801	42	employer	employer	NOUN
inlawrev-2700	801	43	.	.	PUNCT
inlawrev-2700	802	1	"	"	PUNCT
inlawrev-2700	802	2	^63	^63	ADJ
inlawrev-2700	802	3	section	section	NOUN
inlawrev-2700	802	4	3401(d	3401(d	NOUN
inlawrev-2700	802	5	)	)	PUNCT
inlawrev-2700	802	6	of	of	ADP
inlawrev-2700	802	7	the	the	DET
inlawrev-2700	802	8	code	code	NOUN
inlawrev-2700	802	9	states	state	VERB
inlawrev-2700	802	10	that	that	SCONJ
inlawrev-2700	802	11	if	if	SCONJ
inlawrev-2700	802	12	the	the	DET
inlawrev-2700	802	13	employer	employer	NOUN
inlawrev-2700	802	14	for	for	ADP
inlawrev-2700	802	15	whom	whom	PRON
inlawrev-2700	802	16	the	the	DET
inlawrev-2700	802	17	services	service	NOUN
inlawrev-2700	802	18	were	be	AUX
inlawrev-2700	802	19	performed	perform	VERB
inlawrev-2700	802	20	does	do	AUX
inlawrev-2700	802	21	not	not	PART
inlawrev-2700	802	22	have	have	VERB
inlawrev-2700	802	23	control	control	NOUN
inlawrev-2700	802	24	of	of	ADP
inlawrev-2700	802	25	the	the	DET
inlawrev-2700	802	26	payment	payment	NOUN
inlawrev-2700	802	27	of	of	ADP
inlawrev-2700	802	28	the	the	DET
inlawrev-2700	802	29	wages	wage	NOUN
inlawrev-2700	802	30	,	,	PUNCT
inlawrev-2700	802	31	the	the	DET
inlawrev-2700	802	32	payor	payor	NOUN
inlawrev-2700	802	33	of	of	ADP
inlawrev-2700	802	34	the	the	DET
inlawrev-2700	802	35	wages	wage	NOUN
inlawrev-2700	802	36	becomes	become	VERB
inlawrev-2700	802	37	the	the	DET
inlawrev-2700	802	38	employer	employer	NOUN
inlawrev-2700	802	39	for	for	ADP
inlawrev-2700	802	40	the	the	DET
inlawrev-2700	802	41	purposes	purpose	NOUN
inlawrev-2700	802	42	of	of	ADP
inlawrev-2700	802	43	withholding	withholding	NOUN
inlawrev-2700	802	44	.	.	PUNCT
inlawrev-2700	803	1	^^^	^^^	PUNCT
inlawrev-2700	803	2	although	although	SCONJ
inlawrev-2700	803	3	redefining	redefine	VERB
inlawrev-2700	803	4	the	the	DET
inlawrev-2700	803	5	word	word	NOUN
inlawrev-2700	803	6	^'employer	^'employer	NOUN
inlawrev-2700	803	7	"	"	PUNCT
inlawrev-2700	803	8	solves	solve	VERB
inlawrev-2700	803	9	the	the	DET
inlawrev-2700	803	10	employer	employer	NOUN
inlawrev-2700	803	11	's	's	PART
inlawrev-2700	803	12	withholding	withholding	NOUN
inlawrev-2700	803	13	difficulty	difficulty	NOUN
inlawrev-2700	803	14	,	,	PUNCT
inlawrev-2700	803	15	it	it	PRON
inlawrev-2700	803	16	appears	appear	VERB
inlawrev-2700	803	17	to	to	PART
inlawrev-2700	803	18	shift	shift	VERB
inlawrev-2700	803	19	the	the	DET
inlawrev-2700	803	20	burden	burden	NOUN
inlawrev-2700	803	21	of	of	ADP
inlawrev-2700	803	22	withholding	withhold	VERB
inlawrev-2700	803	23	to	to	ADP
inlawrev-2700	803	24	the	the	DET
inlawrev-2700	803	25	airlines	airline	NOUN
inlawrev-2700	803	26	,	,	PUNCT
inlawrev-2700	803	27	which	which	PRON
inlawrev-2700	803	28	are	be	AUX
inlawrev-2700	803	29	statutorily	statutorily	ADV
inlawrev-2700	803	30	considered	consider	VERB
inlawrev-2700	803	31	to	to	PART
inlawrev-2700	803	32	be	be	AUX
inlawrev-2700	803	33	the	the	DET
inlawrev-2700	803	34	"	"	PUNCT
inlawrev-2700	803	35	employer	employer	NOUN
inlawrev-2700	803	36	"	"	PUNCT
inlawrev-2700	803	37	because	because	SCONJ
inlawrev-2700	803	38	they	they	PRON
inlawrev-2700	803	39	made	make	VERB
inlawrev-2700	803	40	the	the	DET
inlawrev-2700	803	41	payments.^^^	payments.^^^	NOUN
inlawrev-2700	803	42	unfortunately	unfortunately	ADV
inlawrev-2700	803	43	,	,	PUNCT
inlawrev-2700	803	44	the	the	DET
inlawrev-2700	803	45	airlines	airline	NOUN
inlawrev-2700	803	46	have	have	VERB
inlawrev-2700	803	47	an	an	DET
inlawrev-2700	803	48	even	even	ADV
inlawrev-2700	803	49	greater	great	ADJ
inlawrev-2700	803	50	burden	burden	NOUN
inlawrev-2700	803	51	in	in	ADP
inlawrev-2700	803	52	withholding	withholding	NOUN
inlawrev-2700	803	53	than	than	ADP
inlawrev-2700	803	54	the	the	DET
inlawrev-2700	803	55	employer	employer	NOUN
inlawrev-2700	803	56	because	because	SCONJ
inlawrev-2700	803	57	the	the	DET
inlawrev-2700	803	58	airline	airline	NOUN
inlawrev-2700	803	59	has	have	VERB
inlawrev-2700	803	60	no	no	DET
inlawrev-2700	803	61	information	information	NOUN
inlawrev-2700	803	62	about	about	ADP
inlawrev-2700	803	63	the	the	DET
inlawrev-2700	803	64	frequent	frequent	ADJ
inlawrev-2700	803	65	flyer	flyer	NOUN
inlawrev-2700	803	66	's	's	PART
inlawrev-2700	803	67	status	status	NOUN
inlawrev-2700	803	68	as	as	ADP
inlawrev-2700	803	69	an	an	DET
inlawrev-2700	803	70	employee	employee	NOUN
inlawrev-2700	803	71	and	and	CCONJ
inlawrev-2700	803	72	has	have	VERB
inlawrev-2700	803	73	none	none	NOUN
inlawrev-2700	803	74	of	of	ADP
inlawrev-2700	803	75	the	the	DET
inlawrev-2700	803	76	traveler	traveler	NOUN
inlawrev-2700	803	77	's	's	PART
inlawrev-2700	803	78	funds	fund	NOUN
inlawrev-2700	803	79	from	from	ADP
inlawrev-2700	803	80	which	which	PRON
inlawrev-2700	803	81	to	to	PART
inlawrev-2700	803	82	withhold	withhold	VERB
inlawrev-2700	803	83	.	.	PUNCT
inlawrev-2700	804	1	however	however	ADV
inlawrev-2700	804	2	,	,	PUNCT
inlawrev-2700	804	3	two	two	NUM
inlawrev-2700	804	4	1970	1970	NUM
inlawrev-2700	804	5	revenue	revenue	NOUN
inlawrev-2700	804	6	rulings	ruling	NOUN
inlawrev-2700	804	7	discuss	discuss	VERB
inlawrev-2700	804	8	situations	situation	NOUN
inlawrev-2700	804	9	that	that	PRON
inlawrev-2700	804	10	are	be	AUX
inlawrev-2700	804	11	analogous	analogous	ADJ
inlawrev-2700	804	12	to	to	ADP
inlawrev-2700	804	13	the	the	DET
inlawrev-2700	804	14	frequent	frequent	ADJ
inlawrev-2700	804	15	flyer	flyer	NOUN
inlawrev-2700	804	16	bonus	bonus	NOUN
inlawrev-2700	804	17	situation	situation	NOUN
inlawrev-2700	804	18	.	.	PUNCT
inlawrev-2700	805	1	in	in	ADP
inlawrev-2700	805	2	one	one	NUM
inlawrev-2700	805	3	ruling,^^^	ruling,^^^	PROPN
inlawrev-2700	805	4	the	the	DET
inlawrev-2700	805	5	irs	irs	PROPN
inlawrev-2700	805	6	held	hold	VERB
inlawrev-2700	805	7	that	that	SCONJ
inlawrev-2700	805	8	a	a	DET
inlawrev-2700	805	9	distributor	distributor	NOUN
inlawrev-2700	805	10	's	's	PART
inlawrev-2700	805	11	award	award	NOUN
inlawrev-2700	805	12	of	of	ADP
inlawrev-2700	805	13	"	"	PUNCT
inlawrev-2700	805	14	prize	prize	NOUN
inlawrev-2700	805	15	points	point	NOUN
inlawrev-2700	805	16	"	"	PUNCT
inlawrev-2700	805	17	to	to	ADP
inlawrev-2700	805	18	its	its	PRON
inlawrev-2700	805	19	dealer	dealer	NOUN
inlawrev-2700	805	20	's	's	PART
inlawrev-2700	805	21	salesmen	salesman	NOUN
inlawrev-2700	805	22	,	,	PUNCT
inlawrev-2700	805	23	under	under	ADP
inlawrev-2700	805	24	a	a	DET
inlawrev-2700	805	25	system	system	NOUN
inlawrev-2700	805	26	that	that	PRON
inlawrev-2700	805	27	allowed	allow	VERB
inlawrev-2700	805	28	salesmen	salesman	NOUN
inlawrev-2700	805	29	to	to	PART
inlawrev-2700	805	30	earn	earn	VERB
inlawrev-2700	805	31	points	point	NOUN
inlawrev-2700	805	32	toward	toward	ADP
inlawrev-2700	805	33	cataloged	catalog	VERB
inlawrev-2700	805	34	merchandise	merchandise	NOUN
inlawrev-2700	805	35	prizes	prize	NOUN
inlawrev-2700	805	36	to	to	PART
inlawrev-2700	805	37	be	be	AUX
inlawrev-2700	805	38	sent	send	VERB
inlawrev-2700	805	39	directly	directly	ADV
inlawrev-2700	805	40	to	to	ADP
inlawrev-2700	805	41	the	the	DET
inlawrev-2700	805	42	salesmen	salesman	NOUN
inlawrev-2700	805	43	,	,	PUNCT
inlawrev-2700	805	44	was	be	AUX
inlawrev-2700	805	45	income	income	NOUN
inlawrev-2700	805	46	to	to	ADP
inlawrev-2700	805	47	the	the	DET
inlawrev-2700	805	48	recipient	recipient	NOUN
inlawrev-2700	805	49	.	.	PUNCT
inlawrev-2700	806	1	2^^	2^^	NUM
inlawrev-2700	806	2	however	however	ADV
inlawrev-2700	806	3	,	,	PUNCT
inlawrev-2700	806	4	the	the	DET
inlawrev-2700	806	5	irs	irs	PROPN
inlawrev-2700	806	6	also	also	ADV
inlawrev-2700	806	7	held	hold	VERB
inlawrev-2700	806	8	that	that	SCONJ
inlawrev-2700	806	9	the	the	DET
inlawrev-2700	806	10	value	value	NOUN
inlawrev-2700	806	11	of	of	ADP
inlawrev-2700	806	12	the	the	DET
inlawrev-2700	806	13	points	point	NOUN
inlawrev-2700	806	14	awarded	award	VERB
inlawrev-2700	806	15	was	be	AUX
inlawrev-2700	806	16	not	not	PART
inlawrev-2700	806	17	"	"	PUNCT
inlawrev-2700	806	18	wages	wage	NOUN
inlawrev-2700	806	19	"	"	PUNCT
inlawrev-2700	806	20	for	for	ADP
inlawrev-2700	806	21	withholding	withholding	NOUN
inlawrev-2700	806	22	purposes	purpose	NOUN
inlawrev-2700	806	23	.	.	PUNCT
inlawrev-2700	807	1	^^^	^^^	PUNCT
inlawrev-2700	807	2	in	in	ADP
inlawrev-2700	807	3	the	the	DET
inlawrev-2700	807	4	second	second	ADJ
inlawrev-2700	807	5	ruling	ruling	NOUN
inlawrev-2700	807	6	,	,	PUNCT
inlawrev-2700	807	7	^^^	^^^	ADP
inlawrev-2700	807	8	a	a	DET
inlawrev-2700	807	9	manufacturer	manufacturer	NOUN
inlawrev-2700	807	10	paid	pay	VERB
inlawrev-2700	807	11	sales	sale	NOUN
inlawrev-2700	807	12	volume	volume	NOUN
inlawrev-2700	807	13	bonuses	bonus	NOUN
inlawrev-2700	807	14	to	to	ADP
inlawrev-2700	807	15	its	its	PRON
inlawrev-2700	807	16	dealer	dealer	NOUN
inlawrev-2700	807	17	's	's	PART
inlawrev-2700	807	18	salesmen	salesman	NOUN
inlawrev-2700	807	19	even	even	ADV
inlawrev-2700	807	20	though	though	SCONJ
inlawrev-2700	807	21	it	it	PRON
inlawrev-2700	807	22	did	do	AUX
inlawrev-2700	807	23	not	not	PART
inlawrev-2700	807	24	have	have	VERB
inlawrev-2700	807	25	control	control	NOUN
inlawrev-2700	807	26	over	over	ADP
inlawrev-2700	807	27	the	the	DET
inlawrev-2700	807	28	salesmen	salesman	NOUN
inlawrev-2700	807	29	or	or	CCONJ
inlawrev-2700	807	30	a	a	DET
inlawrev-2700	807	31	common	common	ADJ
inlawrev-2700	807	32	law	law	NOUN
inlawrev-2700	807	33	employment	employment	NOUN
inlawrev-2700	807	34	relationship	relationship	NOUN
inlawrev-2700	807	35	with	with	ADP
inlawrev-2700	807	36	them	they	PRON
inlawrev-2700	807	37	.	.	PUNCT
inlawrev-2700	808	1	the	the	DET
inlawrev-2700	808	2	irs	irs	PROPN
inlawrev-2700	808	3	held	hold	VERB
inlawrev-2700	808	4	that	that	DET
inlawrev-2700	808	5	section	section	NOUN
inlawrev-2700	808	6	3401(d	3401(d	NOUN
inlawrev-2700	808	7	)	)	PUNCT
inlawrev-2700	808	8	did	do	AUX
inlawrev-2700	808	9	not	not	PART
inlawrev-2700	808	10	require	require	VERB
inlawrev-2700	808	11	the	the	DET
inlawrev-2700	808	12	manufacturer	manufacturer	NOUN
inlawrev-2700	808	13	to	to	PART
inlawrev-2700	808	14	withhold	withhold	VERB
inlawrev-2700	808	15	because	because	SCONJ
inlawrev-2700	808	16	the	the	DET
inlawrev-2700	808	17	bonuses	bonus	NOUN
inlawrev-2700	808	18	"	"	PUNCT
inlawrev-2700	808	19	are	be	AUX
inlawrev-2700	808	20	^"i.r.c	^"i.r.c	NUM
inlawrev-2700	808	21	.	.	PUNCT
inlawrev-2700	809	1	§	§	PROPN
inlawrev-2700	809	2	3401(d	3401(d	NOUN
inlawrev-2700	809	3	)	)	PUNCT
inlawrev-2700	809	4	(	(	PUNCT
inlawrev-2700	809	5	law	law	NOUN
inlawrev-2700	809	6	.	.	PUNCT
inlawrev-2700	810	1	co	co	NOUN
inlawrev-2700	810	2	-	-	NOUN
inlawrev-2700	810	3	op	op	NOUN
inlawrev-2700	810	4	.	.	PUNCT
inlawrev-2700	810	5	1986	1986	NUM
inlawrev-2700	810	6	)	)	PUNCT
inlawrev-2700	810	7	states	state	NOUN
inlawrev-2700	810	8	:	:	PUNCT
inlawrev-2700	810	9	for	for	ADP
inlawrev-2700	810	10	purposes	purpose	NOUN
inlawrev-2700	810	11	of	of	ADP
inlawrev-2700	810	12	this	this	DET
inlawrev-2700	810	13	chapter	chapter	NOUN
inlawrev-2700	810	14	,	,	PUNCT
inlawrev-2700	810	15	the	the	DET
inlawrev-2700	810	16	term	term	NOUN
inlawrev-2700	810	17	'	'	PUNCT
inlawrev-2700	810	18	employer	employer	NOUN
inlawrev-2700	810	19	'	'	PUNCT
inlawrev-2700	810	20	means	mean	VERB
inlawrev-2700	810	21	the	the	DET
inlawrev-2700	810	22	person	person	NOUN
inlawrev-2700	810	23	for	for	ADP
inlawrev-2700	810	24	whom	whom	PRON
inlawrev-2700	810	25	an	an	DET
inlawrev-2700	810	26	individual	individual	ADJ
inlawrev-2700	810	27	performs	perform	VERB
inlawrev-2700	810	28	or	or	CCONJ
inlawrev-2700	810	29	performed	perform	VERB
inlawrev-2700	810	30	any	any	DET
inlawrev-2700	810	31	service	service	NOUN
inlawrev-2700	810	32	,	,	PUNCT
inlawrev-2700	810	33	of	of	ADP
inlawrev-2700	810	34	whatever	whatever	DET
inlawrev-2700	810	35	nature	nature	NOUN
inlawrev-2700	810	36	,	,	PUNCT
inlawrev-2700	810	37	as	as	ADP
inlawrev-2700	810	38	the	the	DET
inlawrev-2700	810	39	employee	employee	NOUN
inlawrev-2700	810	40	of	of	ADP
inlawrev-2700	810	41	such	such	ADJ
inlawrev-2700	810	42	person	person	NOUN
inlawrev-2700	810	43	,	,	PUNCT
inlawrev-2700	810	44	except	except	SCONJ
inlawrev-2700	810	45	that—(1	that—(1	PROPN
inlawrev-2700	810	46	)	)	PUNCT
inlawrev-2700	810	47	if	if	SCONJ
inlawrev-2700	810	48	the	the	DET
inlawrev-2700	810	49	person	person	NOUN
inlawrev-2700	810	50	for	for	ADP
inlawrev-2700	810	51	whom	whom	PRON
inlawrev-2700	810	52	the	the	DET
inlawrev-2700	810	53	individual	individual	NOUN
inlawrev-2700	810	54	performs	perform	VERB
inlawrev-2700	810	55	or	or	CCONJ
inlawrev-2700	810	56	performed	perform	VERB
inlawrev-2700	810	57	the	the	DET
inlawrev-2700	810	58	services	service	NOUN
inlawrev-2700	810	59	does	do	AUX
inlawrev-2700	810	60	not	not	PART
inlawrev-2700	810	61	have	have	VERB
inlawrev-2700	810	62	control	control	NOUN
inlawrev-2700	810	63	of	of	ADP
inlawrev-2700	810	64	the	the	DET
inlawrev-2700	810	65	payment	payment	NOUN
inlawrev-2700	810	66	of	of	ADP
inlawrev-2700	810	67	the	the	DET
inlawrev-2700	810	68	wages	wage	NOUN
inlawrev-2700	810	69	for	for	ADP
inlawrev-2700	810	70	such	such	ADJ
inlawrev-2700	810	71	services	service	NOUN
inlawrev-2700	810	72	,	,	PUNCT
inlawrev-2700	810	73	the	the	DET
inlawrev-2700	810	74	term	term	NOUN
inlawrev-2700	810	75	'	'	PUNCT
inlawrev-2700	810	76	employer	employer	NOUN
inlawrev-2700	810	77	'	'	PUNCT
inlawrev-2700	810	78	means	mean	VERB
inlawrev-2700	810	79	the	the	DET
inlawrev-2700	810	80	person	person	NOUN
inlawrev-2700	810	81	having	have	VERB
inlawrev-2700	810	82	control	control	NOUN
inlawrev-2700	810	83	of	of	ADP
inlawrev-2700	810	84	the	the	DET
inlawrev-2700	810	85	payment	payment	NOUN
inlawrev-2700	810	86	of	of	ADP
inlawrev-2700	810	87	such	such	ADJ
inlawrev-2700	810	88	wages	wage	NOUN
inlawrev-2700	810	89	.	.	PUNCT
inlawrev-2700	810	90	.	.	PUNCT
inlawrev-2700	810	91	.	.	PUNCT
inlawrev-2700	811	1	.	.	PUNCT
inlawrev-2700	812	1	^^id	^^id	NUM
inlawrev-2700	812	2	.	.	PUNCT
inlawrev-2700	813	1	^^'notice	^^'notice	PROPN
inlawrev-2700	813	2	that	that	DET
inlawrev-2700	813	3	for	for	ADP
inlawrev-2700	813	4	gross	gross	ADJ
inlawrev-2700	813	5	income	income	NOUN
inlawrev-2700	813	6	inclusionary	inclusionary	ADJ
inlawrev-2700	813	7	purposes	purpose	NOUN
inlawrev-2700	813	8	,	,	PUNCT
inlawrev-2700	813	9	the	the	DET
inlawrev-2700	813	10	employer	employer	NOUN
inlawrev-2700	813	11	awards	award	NOUN
inlawrev-2700	813	12	the	the	DET
inlawrev-2700	813	13	bonus	bonus	NOUN
inlawrev-2700	813	14	when	when	SCONJ
inlawrev-2700	813	15	he	he	PRON
inlawrev-2700	813	16	allows	allow	VERB
inlawrev-2700	813	17	the	the	DET
inlawrev-2700	813	18	employee	employee	NOUN
inlawrev-2700	813	19	to	to	PART
inlawrev-2700	813	20	keep	keep	VERB
inlawrev-2700	813	21	a	a	DET
inlawrev-2700	813	22	benefit	benefit	NOUN
inlawrev-2700	813	23	that	that	PRON
inlawrev-2700	813	24	is	be	AUX
inlawrev-2700	813	25	an	an	DET
inlawrev-2700	813	26	accession	accession	NOUN
inlawrev-2700	813	27	to	to	ADP
inlawrev-2700	813	28	the	the	DET
inlawrev-2700	813	29	employee	employee	NOUN
inlawrev-2700	813	30	's	's	PART
inlawrev-2700	813	31	wealth	wealth	NOUN
inlawrev-2700	813	32	and	and	CCONJ
inlawrev-2700	813	33	gross	gross	ADJ
inlawrev-2700	813	34	income	income	NOUN
inlawrev-2700	813	35	because	because	SCONJ
inlawrev-2700	813	36	the	the	DET
inlawrev-2700	813	37	employee	employee	NOUN
inlawrev-2700	813	38	did	do	AUX
inlawrev-2700	813	39	not	not	PART
inlawrev-2700	813	40	pay	pay	VERB
inlawrev-2700	813	41	for	for	ADP
inlawrev-2700	813	42	the	the	DET
inlawrev-2700	813	43	underlying	underlie	VERB
inlawrev-2700	813	44	tickets	ticket	NOUN
inlawrev-2700	813	45	and	and	CCONJ
inlawrev-2700	813	46	so	so	ADV
inlawrev-2700	813	47	can	can	AUX
inlawrev-2700	813	48	not	not	PART
inlawrev-2700	813	49	treat	treat	VERB
inlawrev-2700	813	50	the	the	DET
inlawrev-2700	813	51	bonus	bonus	NOUN
inlawrev-2700	813	52	as	as	ADP
inlawrev-2700	813	53	a	a	DET
inlawrev-2700	813	54	volume	volume	NOUN
inlawrev-2700	813	55	discount	discount	NOUN
inlawrev-2700	813	56	.	.	PUNCT
inlawrev-2700	814	1	see	see	VERB
inlawrev-2700	814	2	supra	supra	ADJ
inlawrev-2700	814	3	text	text	NOUN
inlawrev-2700	814	4	accompanying	accompanying	ADJ
inlawrev-2700	814	5	notes	note	NOUN
inlawrev-2700	814	6	12239	12239	NUM
inlawrev-2700	814	7	.	.	PUNCT
inlawrev-2700	815	1	however	however	ADV
inlawrev-2700	815	2	,	,	PUNCT
inlawrev-2700	815	3	for	for	ADP
inlawrev-2700	815	4	employment	employment	NOUN
inlawrev-2700	815	5	tax	tax	NOUN
inlawrev-2700	815	6	purposes	purpose	NOUN
inlawrev-2700	815	7	,	,	PUNCT
inlawrev-2700	815	8	the	the	DET
inlawrev-2700	815	9	airline	airline	NOUN
inlawrev-2700	815	10	is	be	AUX
inlawrev-2700	815	11	considered	consider	VERB
inlawrev-2700	815	12	to	to	PART
inlawrev-2700	815	13	have	have	AUX
inlawrev-2700	815	14	awarded	award	VERB
inlawrev-2700	815	15	the	the	DET
inlawrev-2700	815	16	bonus	bonus	NOUN
inlawrev-2700	815	17	because	because	SCONJ
inlawrev-2700	815	18	the	the	DET
inlawrev-2700	815	19	code	code	NOUN
inlawrev-2700	815	20	redefines	redefine	VERB
inlawrev-2700	815	21	the	the	DET
inlawrev-2700	815	22	word	word	NOUN
inlawrev-2700	815	23	"	"	PUNCT
inlawrev-2700	815	24	employer	employer	NOUN
inlawrev-2700	815	25	"	"	PUNCT
inlawrev-2700	815	26	as	as	ADP
inlawrev-2700	815	27	being	be	AUX
inlawrev-2700	815	28	the	the	DET
inlawrev-2700	815	29	person	person	NOUN
inlawrev-2700	815	30	who	who	PRON
inlawrev-2700	815	31	controls	control	VERB
inlawrev-2700	815	32	the	the	DET
inlawrev-2700	815	33	payments	payment	NOUN
inlawrev-2700	815	34	.	.	PUNCT
inlawrev-2700	816	1	i.r.c	i.r.c	NOUN
inlawrev-2700	816	2	.	.	PUNCT
inlawrev-2700	817	1	§	§	PROPN
inlawrev-2700	817	2	3401(d	3401(d	PROPN
inlawrev-2700	817	3	)	)	PUNCT
inlawrev-2700	817	4	(	(	PUNCT
inlawrev-2700	817	5	law	law	NOUN
inlawrev-2700	817	6	co	co	NOUN
inlawrev-2700	817	7	-	-	NOUN
inlawrev-2700	817	8	op	op	NOUN
inlawrev-2700	817	9	.	.	PUNCT
inlawrev-2700	817	10	1986	1986	NUM
inlawrev-2700	817	11	)	)	PUNCT
inlawrev-2700	817	12	.	.	PUNCT
inlawrev-2700	818	1	^^rev	^^rev	NUM
inlawrev-2700	818	2	.	.	PUNCT
inlawrev-2700	819	1	rul	rul	NOUN
inlawrev-2700	819	2	.	.	PUNCT
inlawrev-2700	820	1	70	70	NUM
inlawrev-2700	820	2	-	-	SYM
inlawrev-2700	820	3	331	331	NUM
inlawrev-2700	820	4	,	,	PUNCT
inlawrev-2700	820	5	1970	1970	NUM
inlawrev-2700	820	6	-	-	SYM
inlawrev-2700	820	7	1	1	NUM
inlawrev-2700	820	8	c.b	c.b	PROPN
inlawrev-2700	820	9	.	.	PROPN
inlawrev-2700	820	10	14	14	NUM
inlawrev-2700	820	11	.	.	PUNCT
inlawrev-2700	821	1	^^'id	^^'id	PROPN
inlawrev-2700	821	2	.	.	PUNCT
inlawrev-2700	822	1	at	at	ADP
inlawrev-2700	822	2	15	15	NUM
inlawrev-2700	822	3	.	.	PUNCT
inlawrev-2700	822	4	^^'id	^^'id	PROPN
inlawrev-2700	822	5	.	.	PUNCT
inlawrev-2700	822	6	^^^rev	^^^rev	PROPN
inlawrev-2700	822	7	.	.	PUNCT
inlawrev-2700	823	1	rul	rul	NOUN
inlawrev-2700	823	2	.	.	PUNCT
inlawrev-2700	824	1	70	70	NUM
inlawrev-2700	824	2	-	-	SYM
inlawrev-2700	824	3	337	337	NUM
inlawrev-2700	824	4	,	,	PUNCT
inlawrev-2700	824	5	1970	1970	NUM
inlawrev-2700	824	6	-	-	SYM
inlawrev-2700	824	7	1	1	NUM
inlawrev-2700	824	8	c.b	c.b	PROPN
inlawrev-2700	824	9	.	.	PROPN
inlawrev-2700	824	10	191	191	NUM
inlawrev-2700	824	11	.	.	PUNCT
inlawrev-2700	825	1	1987	1987	NUM
inlawrev-2700	825	2	]	]	PUNCT
inlawrev-2700	825	3	frequent	frequent	ADJ
inlawrev-2700	825	4	flyer	flyer	NOUN
inlawrev-2700	825	5	benefits	benefit	VERB
inlawrev-2700	825	6	853	853	NUM
inlawrev-2700	825	7	not	not	PART
inlawrev-2700	825	8	remuneration	remuneration	NOUN
inlawrev-2700	825	9	for	for	ADP
inlawrev-2700	825	10	services	service	NOUN
inlawrev-2700	825	11	performed	perform	VERB
inlawrev-2700	825	12	for	for	ADP
inlawrev-2700	825	13	the	the	DET
inlawrev-2700	825	14	dealer	dealer	NOUN
inlawrev-2700	825	15	who	who	PRON
inlawrev-2700	825	16	employs	employ	VERB
inlawrev-2700	825	17	the	the	DET
inlawrev-2700	825	18	salesmen	salesman	NOUN
inlawrev-2700	825	19	,	,	PUNCT
inlawrev-2700	825	20	but	but	CCONJ
inlawrev-2700	825	21	are	be	AUX
inlawrev-2700	825	22	remuneration	remuneration	NOUN
inlawrev-2700	825	23	for	for	ADP
inlawrev-2700	825	24	services	service	NOUN
inlawrev-2700	825	25	rendered	render	VERB
inlawrev-2700	825	26	to	to	ADP
inlawrev-2700	825	27	the	the	DET
inlawrev-2700	825	28	[	[	X
inlawrev-2700	825	29	manufacturer	manufacturer	NOUN
inlawrev-2700	825	30	]	]	PUNCT
inlawrev-2700	825	31	and	and	CCONJ
inlawrev-2700	825	32	as	as	ADP
inlawrev-2700	825	33	such	such	ADJ
inlawrev-2700	825	34	are	be	AUX
inlawrev-2700	825	35	not	not	PART
inlawrev-2700	825	36	wages	wage	NOUN
inlawrev-2700	825	37	subject	subject	ADJ
inlawrev-2700	825	38	to	to	ADP
inlawrev-2700	825	39	withholding	withholding	NOUN
inlawrev-2700	825	40	.	.	PUNCT
inlawrev-2700	826	1	"	"	PUNCT
inlawrev-2700	826	2	^^^	^^^	X
inlawrev-2700	826	3	similarly	similarly	ADV
inlawrev-2700	826	4	,	,	PUNCT
inlawrev-2700	826	5	for	for	ADP
inlawrev-2700	826	6	withholding	withholding	NOUN
inlawrev-2700	826	7	purposes	purpose	NOUN
inlawrev-2700	826	8	,	,	PUNCT
inlawrev-2700	826	9	the	the	DET
inlawrev-2700	826	10	award	award	NOUN
inlawrev-2700	826	11	of	of	ADP
inlawrev-2700	826	12	a	a	DET
inlawrev-2700	826	13	bonus	bonus	NOUN
inlawrev-2700	826	14	flight	flight	NOUN
inlawrev-2700	826	15	by	by	ADP
inlawrev-2700	826	16	the	the	DET
inlawrev-2700	826	17	airlines	airline	NOUN
inlawrev-2700	826	18	is	be	AUX
inlawrev-2700	826	19	not	not	PART
inlawrev-2700	826	20	remuneration	remuneration	NOUN
inlawrev-2700	826	21	for	for	ADP
inlawrev-2700	826	22	services	service	NOUN
inlawrev-2700	826	23	performed	perform	VERB
inlawrev-2700	826	24	for	for	ADP
inlawrev-2700	826	25	the	the	DET
inlawrev-2700	826	26	employer	employer	NOUN
inlawrev-2700	826	27	who	who	PRON
inlawrev-2700	826	28	paid	pay	VERB
inlawrev-2700	826	29	for	for	ADP
inlawrev-2700	826	30	the	the	DET
inlawrev-2700	826	31	flights	flight	NOUN
inlawrev-2700	826	32	even	even	ADV
inlawrev-2700	826	33	though	though	SCONJ
inlawrev-2700	826	34	the	the	DET
inlawrev-2700	826	35	employer	employer	NOUN
inlawrev-2700	826	36	's	's	PART
inlawrev-2700	826	37	reason	reason	NOUN
inlawrev-2700	826	38	for	for	ADP
inlawrev-2700	826	39	allowing	allow	VERB
inlawrev-2700	826	40	the	the	DET
inlawrev-2700	826	41	employee	employee	NOUN
inlawrev-2700	826	42	to	to	PART
inlawrev-2700	826	43	keep	keep	VERB
inlawrev-2700	826	44	the	the	DET
inlawrev-2700	826	45	bonus	bonus	NOUN
inlawrev-2700	826	46	may	may	AUX
inlawrev-2700	826	47	be	be	AUX
inlawrev-2700	826	48	remunerative.^^	remunerative.^^	NOUN
inlawrev-2700	826	49	'	'	PUNCT
inlawrev-2700	826	50	instead	instead	ADV
inlawrev-2700	826	51	,	,	PUNCT
inlawrev-2700	826	52	by	by	ADP
inlawrev-2700	826	53	awarding	award	VERB
inlawrev-2700	826	54	the	the	DET
inlawrev-2700	826	55	bonus	bonus	NOUN
inlawrev-2700	826	56	,	,	PUNCT
inlawrev-2700	826	57	the	the	DET
inlawrev-2700	826	58	airline	airline	NOUN
inlawrev-2700	826	59	,	,	PUNCT
inlawrev-2700	826	60	with	with	ADP
inlawrev-2700	826	61	no	no	DET
inlawrev-2700	826	62	right	right	NOUN
inlawrev-2700	826	63	to	to	PART
inlawrev-2700	826	64	exercise	exercise	VERB
inlawrev-2700	826	65	control	control	NOUN
inlawrev-2700	826	66	over	over	ADP
inlawrev-2700	826	67	the	the	DET
inlawrev-2700	826	68	employee	employee	NOUN
inlawrev-2700	826	69	,	,	PUNCT
inlawrev-2700	826	70	is	be	AUX
inlawrev-2700	826	71	rewarding	reward	VERB
inlawrev-2700	826	72	that	that	SCONJ
inlawrev-2700	826	73	employee	employee	NOUN
inlawrev-2700	826	74	for	for	ADP
inlawrev-2700	826	75	brand	brand	NOUN
inlawrev-2700	826	76	loyalty	loyalty	NOUN
inlawrev-2700	826	77	.	.	PUNCT
inlawrev-2700	827	1	^'^^	^'^^	PUNCT
inlawrev-2700	828	1	thus	thus	ADV
inlawrev-2700	828	2	,	,	PUNCT
inlawrev-2700	828	3	it	it	PRON
inlawrev-2700	828	4	appears	appear	VERB
inlawrev-2700	828	5	that	that	SCONJ
inlawrev-2700	828	6	neither	neither	CCONJ
inlawrev-2700	828	7	the	the	DET
inlawrev-2700	828	8	airline	airline	NOUN
inlawrev-2700	828	9	nor	nor	CCONJ
inlawrev-2700	828	10	the	the	DET
inlawrev-2700	828	11	employer	employer	NOUN
inlawrev-2700	828	12	is	be	AUX
inlawrev-2700	828	13	required	require	VERB
inlawrev-2700	828	14	to	to	PART
inlawrev-2700	828	15	withhold	withhold	VERB
inlawrev-2700	828	16	on	on	ADP
inlawrev-2700	828	17	a	a	DET
inlawrev-2700	828	18	frequent	frequent	ADJ
inlawrev-2700	828	19	flyer	flyer	NOUN
inlawrev-2700	828	20	bonus	bonus	NOUN
inlawrev-2700	828	21	award	award	NOUN
inlawrev-2700	828	22	.	.	PUNCT
inlawrev-2700	829	1	vii	vii	PROPN
inlawrev-2700	829	2	.	.	PUNCT
inlawrev-2700	830	1	the	the	DET
inlawrev-2700	830	2	reporting	reporting	NOUN
inlawrev-2700	830	3	burden	burden	NOUN
inlawrev-2700	830	4	—	—	PUNCT
inlawrev-2700	830	5	employee	employee	NOUN
inlawrev-2700	830	6	,	,	PUNCT
inlawrev-2700	830	7	employer	employer	NOUN
inlawrev-2700	830	8	or	or	CCONJ
inlawrev-2700	830	9	airline	airline	NOUN
inlawrev-2700	830	10	?	?	PUNCT
inlawrev-2700	831	1	the	the	DET
inlawrev-2700	831	2	final	final	ADJ
inlawrev-2700	831	3	issue	issue	NOUN
inlawrev-2700	831	4	for	for	ADP
inlawrev-2700	831	5	consideration	consideration	NOUN
inlawrev-2700	831	6	is	be	AUX
inlawrev-2700	831	7	who	who	PRON
inlawrev-2700	831	8	should	should	AUX
inlawrev-2700	831	9	be	be	AUX
inlawrev-2700	831	10	required	require	VERB
inlawrev-2700	831	11	to	to	PART
inlawrev-2700	831	12	report	report	VERB
inlawrev-2700	831	13	the	the	DET
inlawrev-2700	831	14	gross	gross	ADJ
inlawrev-2700	831	15	income	income	NOUN
inlawrev-2700	831	16	generated	generate	VERB
inlawrev-2700	831	17	by	by	ADP
inlawrev-2700	831	18	the	the	DET
inlawrev-2700	831	19	issuance	issuance	NOUN
inlawrev-2700	831	20	and	and	CCONJ
inlawrev-2700	831	21	receipt	receipt	NOUN
inlawrev-2700	831	22	of	of	ADP
inlawrev-2700	831	23	a	a	DET
inlawrev-2700	831	24	frequent	frequent	ADJ
inlawrev-2700	831	25	flyer	flyer	NOUN
inlawrev-2700	831	26	bonus	bonus	NOUN
inlawrev-2700	831	27	to	to	ADP
inlawrev-2700	831	28	the	the	DET
inlawrev-2700	831	29	internal	internal	ADJ
inlawrev-2700	831	30	revenue	revenue	NOUN
inlawrev-2700	831	31	service	service	NOUN
inlawrev-2700	831	32	.	.	PUNCT
inlawrev-2700	832	1	three	three	NUM
inlawrev-2700	832	2	possibilities	possibility	NOUN
inlawrev-2700	832	3	exist	exist	VERB
inlawrev-2700	832	4	:	:	PUNCT
inlawrev-2700	832	5	the	the	DET
inlawrev-2700	832	6	employee	employee	NOUN
inlawrev-2700	832	7	,	,	PUNCT
inlawrev-2700	832	8	the	the	DET
inlawrev-2700	832	9	employer	employer	NOUN
inlawrev-2700	832	10	,	,	PUNCT
inlawrev-2700	832	11	or	or	CCONJ
inlawrev-2700	832	12	the	the	DET
inlawrev-2700	832	13	airline	airline	NOUN
inlawrev-2700	832	14	could	could	AUX
inlawrev-2700	832	15	be	be	AUX
inlawrev-2700	832	16	required	require	VERB
inlawrev-2700	832	17	to	to	PART
inlawrev-2700	832	18	report	report	VERB
inlawrev-2700	832	19	.	.	PUNCT
inlawrev-2700	833	1	first	first	ADV
inlawrev-2700	833	2	,	,	PUNCT
inlawrev-2700	833	3	the	the	DET
inlawrev-2700	833	4	employee	employee	NOUN
inlawrev-2700	833	5	could	could	AUX
inlawrev-2700	833	6	be	be	AUX
inlawrev-2700	833	7	responsible	responsible	ADJ
inlawrev-2700	833	8	for	for	ADP
inlawrev-2700	833	9	the	the	DET
inlawrev-2700	833	10	reporting	reporting	NOUN
inlawrev-2700	833	11	function	function	NOUN
inlawrev-2700	833	12	.	.	PUNCT
inlawrev-2700	834	1	despite	despite	SCONJ
inlawrev-2700	834	2	the	the	DET
inlawrev-2700	834	3	fact	fact	NOUN
inlawrev-2700	834	4	that	that	SCONJ
inlawrev-2700	834	5	it	it	PRON
inlawrev-2700	834	6	would	would	AUX
inlawrev-2700	834	7	be	be	AUX
inlawrev-2700	834	8	least	least	ADV
inlawrev-2700	834	9	burdensome	burdensome	ADJ
inlawrev-2700	834	10	for	for	SCONJ
inlawrev-2700	834	11	all	all	DET
inlawrev-2700	834	12	parties	party	NOUN
inlawrev-2700	834	13	to	to	PART
inlawrev-2700	834	14	require	require	VERB
inlawrev-2700	834	15	the	the	DET
inlawrev-2700	834	16	employee	employee	NOUN
inlawrev-2700	834	17	to	to	PART
inlawrev-2700	834	18	report	report	VERB
inlawrev-2700	834	19	,	,	PUNCT
inlawrev-2700	834	20	past	past	ADJ
inlawrev-2700	834	21	experience	experience	NOUN
inlawrev-2700	834	22	shows	show	VERB
inlawrev-2700	834	23	that	that	SCONJ
inlawrev-2700	834	24	the	the	DET
inlawrev-2700	834	25	individual	individual	NOUN
inlawrev-2700	834	26	is	be	AUX
inlawrev-2700	834	27	least	least	ADV
inlawrev-2700	834	28	likely	likely	ADJ
inlawrev-2700	834	29	to	to	PART
inlawrev-2700	834	30	comply	comply	VERB
inlawrev-2700	834	31	with	with	ADP
inlawrev-2700	834	32	reporting	reporting	NOUN
inlawrev-2700	834	33	requirements	requirement	NOUN
inlawrev-2700	834	34	.	.	PUNCT
inlawrev-2700	835	1	^^^	^^^	NOUN
inlawrev-2700	835	2	therefore	therefore	ADV
inlawrev-2700	835	3	,	,	PUNCT
inlawrev-2700	835	4	the	the	DET
inlawrev-2700	835	5	frequent	frequent	ADJ
inlawrev-2700	835	6	flyer	flyer	NOUN
inlawrev-2700	835	7	should	should	AUX
inlawrev-2700	835	8	not	not	PART
inlawrev-2700	835	9	be	be	AUX
inlawrev-2700	835	10	responsible	responsible	ADJ
inlawrev-2700	835	11	for	for	ADP
inlawrev-2700	835	12	the	the	DET
inlawrev-2700	835	13	reporting	reporting	NOUN
inlawrev-2700	835	14	function	function	NOUN
inlawrev-2700	835	15	.	.	PUNCT
inlawrev-2700	836	1	^	^	PUNCT
inlawrev-2700	836	2	™	™	NOUN
inlawrev-2700	836	3	rev	rev	X
inlawrev-2700	836	4	.	.	PUNCT
inlawrev-2700	837	1	rul	rul	NOUN
inlawrev-2700	837	2	.	.	PUNCT
inlawrev-2700	838	1	70	70	NUM
inlawrev-2700	838	2	-	-	SYM
inlawrev-2700	838	3	331	331	NUM
inlawrev-2700	838	4	,	,	PUNCT
inlawrev-2700	838	5	supra	supra	PROPN
inlawrev-2700	838	6	note	note	NOUN
inlawrev-2700	838	7	266	266	NUM
inlawrev-2700	838	8	,	,	PUNCT
inlawrev-2700	838	9	at	at	ADP
inlawrev-2700	838	10	15	15	NUM
inlawrev-2700	838	11	(	(	PUNCT
inlawrev-2700	838	12	interpreting	interpret	VERB
inlawrev-2700	838	13	rev	rev	X
inlawrev-2700	838	14	.	.	PUNCT
inlawrev-2700	839	1	rul	rul	NOUN
inlawrev-2700	839	2	.	.	PUNCT
inlawrev-2700	840	1	70	70	NUM
inlawrev-2700	840	2	-	-	SYM
inlawrev-2700	840	3	337	337	NUM
inlawrev-2700	840	4	,	,	PUNCT
inlawrev-2700	840	5	supra	supra	PROPN
inlawrev-2700	840	6	note	note	PROPN
inlawrev-2700	840	7	269	269	NUM
inlawrev-2700	840	8	)	)	PUNCT
inlawrev-2700	840	9	.	.	PUNCT
inlawrev-2700	841	1	rev	rev	PROPN
inlawrev-2700	841	2	.	.	PUNCT
inlawrev-2700	842	1	rul	rul	PROPN
inlawrev-2700	842	2	.	.	PUNCT
inlawrev-2700	843	1	70	70	NUM
inlawrev-2700	843	2	-	-	SYM
inlawrev-2700	843	3	337	337	NUM
inlawrev-2700	843	4	,	,	PUNCT
inlawrev-2700	843	5	supra	supra	PROPN
inlawrev-2700	843	6	note	note	PROPN
inlawrev-2700	843	7	269	269	NUM
inlawrev-2700	843	8	,	,	PUNCT
inlawrev-2700	843	9	explained	explain	VERB
inlawrev-2700	843	10	the	the	DET
inlawrev-2700	843	11	reasoning	reasoning	NOUN
inlawrev-2700	843	12	of	of	ADP
inlawrev-2700	843	13	the	the	DET
inlawrev-2700	843	14	irs	irs	PROPN
inlawrev-2700	843	15	as	as	SCONJ
inlawrev-2700	843	16	follows	follow	VERB
inlawrev-2700	843	17	:	:	PUNCT
inlawrev-2700	843	18	section	section	NOUN
inlawrev-2700	843	19	3401(d)(1	3401(d)(1	NOUN
inlawrev-2700	843	20	)	)	PUNCT
inlawrev-2700	843	21	of	of	ADP
inlawrev-2700	843	22	the	the	DET
inlawrev-2700	843	23	code	code	NOUN
inlawrev-2700	843	24	provides	provide	VERB
inlawrev-2700	843	25	in	in	ADP
inlawrev-2700	843	26	part	part	NOUN
inlawrev-2700	843	27	,	,	PUNCT
inlawrev-2700	843	28	that	that	SCONJ
inlawrev-2700	843	29	if	if	SCONJ
inlawrev-2700	843	30	the	the	DET
inlawrev-2700	843	31	person	person	NOUN
inlawrev-2700	843	32	for	for	ADP
inlawrev-2700	843	33	whom	whom	PRON
inlawrev-2700	843	34	the	the	DET
inlawrev-2700	843	35	individual	individual	NOUN
inlawrev-2700	843	36	performs	perform	VERB
inlawrev-2700	843	37	or	or	CCONJ
inlawrev-2700	843	38	performed	perform	VERB
inlawrev-2700	843	39	the	the	DET
inlawrev-2700	843	40	services	service	NOUN
inlawrev-2700	843	41	does	do	AUX
inlawrev-2700	843	42	not	not	PART
inlawrev-2700	843	43	have	have	VERB
inlawrev-2700	843	44	control	control	NOUN
inlawrev-2700	843	45	of	of	ADP
inlawrev-2700	843	46	the	the	DET
inlawrev-2700	843	47	payment	payment	NOUN
inlawrev-2700	843	48	of	of	ADP
inlawrev-2700	843	49	the	the	DET
inlawrev-2700	843	50	wages	wage	NOUN
inlawrev-2700	843	51	for	for	ADP
inlawrev-2700	843	52	such	such	ADJ
inlawrev-2700	843	53	services	service	NOUN
inlawrev-2700	843	54	,	,	PUNCT
inlawrev-2700	843	55	the	the	DET
inlawrev-2700	843	56	term	term	NOUN
inlawrev-2700	843	57	"	"	PUNCT
inlawrev-2700	843	58	employer	employer	NOUN
inlawrev-2700	843	59	"	"	PUNCT
inlawrev-2700	843	60	.	.	PUNCT
inlawrev-2700	843	61	.	.	PUNCT
inlawrev-2700	844	1	.	.	PUNCT
inlawrev-2700	845	1	means	mean	VERB
inlawrev-2700	845	2	the	the	DET
inlawrev-2700	845	3	person	person	NOUN
inlawrev-2700	845	4	having	have	VERB
inlawrev-2700	845	5	control	control	NOUN
inlawrev-2700	845	6	of	of	ADP
inlawrev-2700	845	7	the	the	DET
inlawrev-2700	845	8	payment	payment	NOUN
inlawrev-2700	845	9	of	of	ADP
inlawrev-2700	845	10	such	such	ADJ
inlawrev-2700	845	11	wages	wage	NOUN
inlawrev-2700	845	12	.	.	PUNCT
inlawrev-2700	846	1	under	under	ADP
inlawrev-2700	846	2	the	the	DET
inlawrev-2700	846	3	fact	fact	NOUN
inlawrev-2700	846	4	presented	present	VERB
inlawrev-2700	846	5	,	,	PUNCT
inlawrev-2700	846	6	the	the	DET
inlawrev-2700	846	7	[	[	X
inlawrev-2700	846	8	manufacturer	manufacturer	NOUN
inlawrev-2700	846	9	]	]	PUNCT
inlawrev-2700	846	10	is	be	AUX
inlawrev-2700	846	11	not	not	PART
inlawrev-2700	846	12	the	the	DET
inlawrev-2700	846	13	employer	employer	NOUN
inlawrev-2700	846	14	of	of	ADP
inlawrev-2700	846	15	the	the	DET
inlawrev-2700	846	16	salesmen	salesman	NOUN
inlawrev-2700	846	17	within	within	ADP
inlawrev-2700	846	18	the	the	DET
inlawrev-2700	846	19	meaning	meaning	NOUN
inlawrev-2700	846	20	of	of	ADP
inlawrev-2700	846	21	section	section	NOUN
inlawrev-2700	846	22	3401(d)(1	3401(d)(1	NOUN
inlawrev-2700	846	23	)	)	PUNCT
inlawrev-2700	846	24	of	of	ADP
inlawrev-2700	846	25	the	the	DET
inlawrev-2700	846	26	code	code	NOUN
inlawrev-2700	846	27	.	.	PUNCT
inlawrev-2700	847	1	the	the	DET
inlawrev-2700	847	2	"	"	PUNCT
inlawrev-2700	847	3	bonuses	bonus	NOUN
inlawrev-2700	847	4	"	"	PUNCT
inlawrev-2700	847	5	paid	pay	VERB
inlawrev-2700	847	6	to	to	ADP
inlawrev-2700	847	7	the	the	DET
inlawrev-2700	847	8	salesmen	salesman	NOUN
inlawrev-2700	847	9	by	by	ADP
inlawrev-2700	847	10	the	the	DET
inlawrev-2700	847	11	[	[	NOUN
inlawrev-2700	847	12	manufacturer	manufacturer	NOUN
inlawrev-2700	847	13	]	]	PUNCT
inlawrev-2700	847	14	whether	whether	SCONJ
inlawrev-2700	847	15	directly	directly	ADV
inlawrev-2700	847	16	or	or	CCONJ
inlawrev-2700	847	17	through	through	ADP
inlawrev-2700	847	18	an	an	DET
inlawrev-2700	847	19	agent	agent	NOUN
inlawrev-2700	847	20	(	(	PUNCT
inlawrev-2700	847	21	the	the	DET
inlawrev-2700	847	22	dealer	dealer	NOUN
inlawrev-2700	847	23	)	)	PUNCT
inlawrev-2700	847	24	,	,	PUNCT
inlawrev-2700	847	25	are	be	AUX
inlawrev-2700	847	26	not	not	PART
inlawrev-2700	847	27	remuneration	remuneration	NOUN
inlawrev-2700	847	28	for	for	ADP
inlawrev-2700	847	29	services	service	NOUN
inlawrev-2700	847	30	performed	perform	VERB
inlawrev-2700	847	31	for	for	ADP
inlawrev-2700	847	32	the	the	DET
inlawrev-2700	847	33	dealer	dealer	NOUN
inlawrev-2700	847	34	who	who	PRON
inlawrev-2700	847	35	employs	employ	VERB
inlawrev-2700	847	36	the	the	DET
inlawrev-2700	847	37	salesmen	salesman	NOUN
inlawrev-2700	847	38	,	,	PUNCT
inlawrev-2700	847	39	but	but	CCONJ
inlawrev-2700	847	40	are	be	AUX
inlawrev-2700	847	41	remuneration	remuneration	NOUN
inlawrev-2700	847	42	for	for	ADP
inlawrev-2700	847	43	services	service	NOUN
inlawrev-2700	847	44	rendered	render	VERB
inlawrev-2700	847	45	to	to	ADP
inlawrev-2700	847	46	the	the	DET
inlawrev-2700	847	47	[	[	X
inlawrev-2700	847	48	manufacturer	manufacturer	NOUN
inlawrev-2700	847	49	]	]	X
inlawrev-2700	847	50	.	.	PUNCT
inlawrev-2700	848	1	under	under	ADP
inlawrev-2700	848	2	the	the	DET
inlawrev-2700	848	3	facts	fact	NOUN
inlawrev-2700	848	4	presented	present	VERB
inlawrev-2700	848	5	,	,	PUNCT
inlawrev-2700	848	6	the	the	DET
inlawrev-2700	848	7	salesmen	salesman	NOUN
inlawrev-2700	848	8	are	be	AUX
inlawrev-2700	848	9	not	not	PART
inlawrev-2700	848	10	employees	employee	NOUN
inlawrev-2700	848	11	of	of	ADP
inlawrev-2700	848	12	the	the	DET
inlawrev-2700	848	13	[	[	NOUN
inlawrev-2700	848	14	manufacturer	manufacturer	NOUN
inlawrev-2700	848	15	]	]	PUNCT
inlawrev-2700	848	16	under	under	ADP
inlawrev-2700	848	17	the	the	DET
inlawrev-2700	848	18	usual	usual	ADJ
inlawrev-2700	848	19	common	common	ADJ
inlawrev-2700	848	20	law	law	NOUN
inlawrev-2700	848	21	rule	rule	NOUN
inlawrev-2700	848	22	and	and	CCONJ
inlawrev-2700	848	23	,	,	PUNCT
inlawrev-2700	848	24	therefore	therefore	ADV
inlawrev-2700	848	25	,	,	PUNCT
inlawrev-2700	848	26	the	the	DET
inlawrev-2700	848	27	"	"	PUNCT
inlawrev-2700	848	28	bonuses	bonus	NOUN
inlawrev-2700	848	29	"	"	PUNCT
inlawrev-2700	848	30	paid	pay	VERB
inlawrev-2700	848	31	by	by	ADP
inlawrev-2700	848	32	it	it	PRON
inlawrev-2700	848	33	to	to	ADP
inlawrev-2700	848	34	the	the	DET
inlawrev-2700	848	35	salesmen	salesman	NOUN
inlawrev-2700	848	36	employed	employ	VERB
inlawrev-2700	848	37	by	by	ADP
inlawrev-2700	848	38	the	the	DET
inlawrev-2700	848	39	dealers	dealer	NOUN
inlawrev-2700	848	40	are	be	AUX
inlawrev-2700	848	41	not	not	PART
inlawrev-2700	848	42	wages	wage	NOUN
inlawrev-2700	848	43	for	for	ADP
inlawrev-2700	848	44	the	the	DET
inlawrev-2700	848	45	purposes	purpose	NOUN
inlawrev-2700	848	46	of	of	ADP
inlawrev-2700	848	47	[	[	X
inlawrev-2700	848	48	withholding	withholding	NOUN
inlawrev-2700	848	49	]	]	X
inlawrev-2700	849	1	i	i	PRON
inlawrev-2700	849	2	d.	d.	PROPN
inlawrev-2700	849	3	at	at	ADP
inlawrev-2700	849	4	192	192	NUM
inlawrev-2700	849	5	.	.	PUNCT
inlawrev-2700	850	1	^^^see	^^^see	PROPN
inlawrev-2700	850	2	supra	supra	PROPN
inlawrev-2700	850	3	text	text	NOUN
inlawrev-2700	850	4	accompanying	accompanying	ADJ
inlawrev-2700	850	5	notes	note	NOUN
inlawrev-2700	850	6	1312	1312	NUM
inlawrev-2700	850	7	-	-	SYM
inlawrev-2700	850	8	39	39	NUM
inlawrev-2700	850	9	.	.	PUNCT
inlawrev-2700	851	1	^^^richer	^^^richer	PROPN
inlawrev-2700	851	2	rewards	reward	NOUN
inlawrev-2700	851	3	,	,	PUNCT
inlawrev-2700	851	4	supra	supra	PROPN
inlawrev-2700	851	5	note	note	NOUN
inlawrev-2700	851	6	1	1	NUM
inlawrev-2700	851	7	,	,	PUNCT
inlawrev-2700	851	8	at	at	ADP
inlawrev-2700	851	9	89	89	NUM
inlawrev-2700	851	10	.	.	PUNCT
inlawrev-2700	852	1	^^tor	^^tor	PRON
inlawrev-2700	852	2	example	example	NOUN
inlawrev-2700	852	3	.	.	PUNCT
inlawrev-2700	853	1	congress	congress	PROPN
inlawrev-2700	853	2	has	have	AUX
inlawrev-2700	853	3	found	find	VERB
inlawrev-2700	853	4	it	it	PRON
inlawrev-2700	853	5	necessary	necessary	ADJ
inlawrev-2700	853	6	to	to	PART
inlawrev-2700	853	7	implement	implement	VERB
inlawrev-2700	853	8	many	many	ADJ
inlawrev-2700	853	9	penalties	penalty	NOUN
inlawrev-2700	853	10	for	for	ADP
inlawrev-2700	853	11	individuals	individual	NOUN
inlawrev-2700	853	12	'	'	PART
inlawrev-2700	853	13	failure	failure	NOUN
inlawrev-2700	853	14	to	to	PART
inlawrev-2700	853	15	report	report	VERB
inlawrev-2700	853	16	and	and	CCONJ
inlawrev-2700	853	17	pay	pay	VERB
inlawrev-2700	853	18	tax	tax	NOUN
inlawrev-2700	853	19	.	.	PUNCT
inlawrev-2700	854	1	e.g.	e.g.	ADJ
inlawrev-2700	854	2	,	,	PUNCT
inlawrev-2700	854	3	i.r.c	i.r.c	NOUN
inlawrev-2700	854	4	.	.	PUNCT
inlawrev-2700	855	1	§	§	PROPN
inlawrev-2700	855	2	6651	6651	NUM
inlawrev-2700	855	3	(	(	PUNCT
inlawrev-2700	855	4	law	law	NOUN
inlawrev-2700	855	5	.	.	PUNCT
inlawrev-2700	856	1	co	co	NOUN
inlawrev-2700	856	2	-	-	NOUN
inlawrev-2700	856	3	op	op	NOUN
inlawrev-2700	856	4	.	.	PUNCT
inlawrev-2700	857	1	1986	1986	NUM
inlawrev-2700	857	2	)	)	PUNCT
inlawrev-2700	857	3	(	(	PUNCT
inlawrev-2700	857	4	penalty	penalty	NOUN
inlawrev-2700	857	5	for	for	ADP
inlawrev-2700	857	6	failure	failure	NOUN
inlawrev-2700	857	7	to	to	PART
inlawrev-2700	857	8	file	file	VERB
inlawrev-2700	857	9	return	return	NOUN
inlawrev-2700	857	10	or	or	CCONJ
inlawrev-2700	857	11	pay	pay	VERB
inlawrev-2700	857	12	tax	tax	NOUN
inlawrev-2700	857	13	)	)	PUNCT
inlawrev-2700	857	14	;	;	PUNCT
inlawrev-2700	857	15	i.r.c	i.r.c	NOUN
inlawrev-2700	857	16	.	.	PUNCT
inlawrev-2700	858	1	§	§	PROPN
inlawrev-2700	858	2	6653(a)(1	6653(a)(1	PROPN
inlawrev-2700	858	3	)	)	PUNCT
inlawrev-2700	858	4	(	(	PUNCT
inlawrev-2700	858	5	law	law	NOUN
inlawrev-2700	858	6	.	.	PUNCT
inlawrev-2700	859	1	co	co	NOUN
inlawrev-2700	859	2	-	-	NOUN
inlawrev-2700	859	3	op	op	NOUN
inlawrev-2700	859	4	.	.	PUNCT
inlawrev-2700	860	1	1986	1986	NUM
inlawrev-2700	860	2	)	)	PUNCT
inlawrev-2700	860	3	(	(	PUNCT
inlawrev-2700	860	4	penalty	penalty	NOUN
inlawrev-2700	860	5	for	for	ADP
inlawrev-2700	860	6	neghgence	neghgence	NOUN
inlawrev-2700	860	7	or	or	CCONJ
inlawrev-2700	860	8	intentional	intentional	ADJ
inlawrev-2700	860	9	disregard	disregard	NOUN
inlawrev-2700	860	10	of	of	ADP
inlawrev-2700	860	11	the	the	DET
inlawrev-2700	860	12	rules	rule	NOUN
inlawrev-2700	860	13	and	and	CCONJ
inlawrev-2700	860	14	regulations	regulation	NOUN
inlawrev-2700	860	15	)	)	PUNCT
inlawrev-2700	860	16	;	;	PUNCT
inlawrev-2700	860	17	i.r.c	i.r.c	NOUN
inlawrev-2700	860	18	.	.	PUNCT
inlawrev-2700	861	1	§	§	PROPN
inlawrev-2700	861	2	6653(b	6653(b	PROPN
inlawrev-2700	861	3	)	)	PUNCT
inlawrev-2700	861	4	(	(	PUNCT
inlawrev-2700	861	5	law	law	NOUN
inlawrev-2700	861	6	.	.	PUNCT
inlawrev-2700	862	1	co	co	NOUN
inlawrev-2700	862	2	-	-	NOUN
inlawrev-2700	862	3	op	op	NOUN
inlawrev-2700	862	4	.	.	PUNCT
inlawrev-2700	863	1	1986	1986	NUM
inlawrev-2700	863	2	)	)	PUNCT
inlawrev-2700	863	3	(	(	PUNCT
inlawrev-2700	863	4	penalty	penalty	NOUN
inlawrev-2700	863	5	for	for	ADP
inlawrev-2700	863	6	fraud	fraud	NOUN
inlawrev-2700	863	7	)	)	PUNCT
inlawrev-2700	863	8	;	;	PUNCT
inlawrev-2700	863	9	i.r.c	i.r.c	NOUN
inlawrev-2700	863	10	.	.	PUNCT
inlawrev-2700	864	1	§	§	PROPN
inlawrev-2700	864	2	6654	6654	NUM
inlawrev-2700	864	3	(	(	PUNCT
inlawrev-2700	864	4	law	law	NOUN
inlawrev-2700	864	5	.	.	PUNCT
inlawrev-2700	865	1	co	co	NOUN
inlawrev-2700	865	2	-	-	NOUN
inlawrev-2700	865	3	op	op	NOUN
inlawrev-2700	865	4	.	.	PUNCT
inlawrev-2700	866	1	1986	1986	NUM
inlawrev-2700	866	2	)	)	PUNCT
inlawrev-2700	866	3	(	(	PUNCT
inlawrev-2700	866	4	penalty	penalty	NOUN
inlawrev-2700	866	5	for	for	ADP
inlawrev-2700	866	6	underpayment	underpayment	NOUN
inlawrev-2700	866	7	of	of	ADP
inlawrev-2700	866	8	estimated	estimate	VERB
inlawrev-2700	866	9	tax	tax	NOUN
inlawrev-2700	866	10	)	)	PUNCT
inlawrev-2700	866	11	;	;	PUNCT
inlawrev-2700	866	12	i.r.c	i.r.c	NOUN
inlawrev-2700	866	13	.	.	PUNCT
inlawrev-2700	867	1	§	§	PROPN
inlawrev-2700	867	2	6661	6661	NUM
inlawrev-2700	867	3	(	(	PUNCT
inlawrev-2700	867	4	law	law	NOUN
inlawrev-2700	867	5	.	.	PUNCT
inlawrev-2700	868	1	co	co	NOUN
inlawrev-2700	868	2	-	-	NOUN
inlawrev-2700	868	3	op	op	NOUN
inlawrev-2700	868	4	.	.	PUNCT
inlawrev-2700	869	1	1986	1986	NUM
inlawrev-2700	869	2	)	)	PUNCT
inlawrev-2700	869	3	(	(	PUNCT
inlawrev-2700	869	4	penalty	penalty	NOUN
inlawrev-2700	869	5	for	for	ADP
inlawrev-2700	869	6	substantial	substantial	ADJ
inlawrev-2700	869	7	854	854	NUM
inlawrev-2700	869	8	indiana	indiana	NOUN
inlawrev-2700	869	9	law	law	NOUN
inlawrev-2700	869	10	review	review	NOUN
inlawrev-2700	869	11	[	[	X
inlawrev-2700	869	12	vol	vol	NOUN
inlawrev-2700	869	13	.	.	PUNCT
inlawrev-2700	869	14	20:823	20:823	NUM
inlawrev-2700	869	15	the	the	DET
inlawrev-2700	869	16	second	second	ADJ
inlawrev-2700	869	17	option	option	NOUN
inlawrev-2700	869	18	is	be	AUX
inlawrev-2700	869	19	to	to	PART
inlawrev-2700	869	20	require	require	VERB
inlawrev-2700	869	21	employers	employer	NOUN
inlawrev-2700	869	22	to	to	PART
inlawrev-2700	869	23	report	report	VERB
inlawrev-2700	869	24	,	,	PUNCT
inlawrev-2700	869	25	however	however	ADV
inlawrev-2700	869	26	,	,	PUNCT
inlawrev-2700	869	27	employers	employer	NOUN
inlawrev-2700	869	28	are	be	AUX
inlawrev-2700	869	29	not	not	PART
inlawrev-2700	869	30	required	require	VERB
inlawrev-2700	869	31	to	to	PART
inlawrev-2700	869	32	withhold	withhold	VERB
inlawrev-2700	869	33	because	because	SCONJ
inlawrev-2700	869	34	the	the	DET
inlawrev-2700	869	35	payment	payment	NOUN
inlawrev-2700	869	36	is	be	AUX
inlawrev-2700	869	37	received	receive	VERB
inlawrev-2700	869	38	from	from	ADP
inlawrev-2700	869	39	a	a	DET
inlawrev-2700	869	40	third	third	ADJ
inlawrev-2700	869	41	party	party	NOUN
inlawrev-2700	869	42	.	.	PUNCT
inlawrev-2700	870	1	^^'^	^^'^	NOUN
inlawrev-2700	870	2	similarly	similarly	ADV
inlawrev-2700	870	3	,	,	PUNCT
inlawrev-2700	870	4	the	the	DET
inlawrev-2700	870	5	employer	employer	NOUN
inlawrev-2700	870	6	should	should	AUX
inlawrev-2700	870	7	not	not	PART
inlawrev-2700	870	8	be	be	AUX
inlawrev-2700	870	9	required	require	VERB
inlawrev-2700	870	10	to	to	PART
inlawrev-2700	870	11	report	report	VERB
inlawrev-2700	870	12	because	because	SCONJ
inlawrev-2700	870	13	the	the	DET
inlawrev-2700	870	14	payment	payment	NOUN
inlawrev-2700	870	15	is	be	AUX
inlawrev-2700	870	16	received	receive	VERB
inlawrev-2700	870	17	from	from	ADP
inlawrev-2700	870	18	a	a	DET
inlawrev-2700	870	19	third	third	ADJ
inlawrev-2700	870	20	party	party	NOUN
inlawrev-2700	870	21	.	.	PUNCT
inlawrev-2700	870	22	^''^	^''^	X
inlawrev-2700	871	1	because	because	SCONJ
inlawrev-2700	871	2	employers	employer	NOUN
inlawrev-2700	871	3	can	can	AUX
inlawrev-2700	871	4	not	not	PART
inlawrev-2700	871	5	track	track	VERB
inlawrev-2700	871	6	the	the	DET
inlawrev-2700	871	7	employee	employee	NOUN
inlawrev-2700	871	8	's	's	PART
inlawrev-2700	871	9	use	use	NOUN
inlawrev-2700	871	10	of	of	ADP
inlawrev-2700	871	11	frequent	frequent	ADJ
inlawrev-2700	871	12	flyer	flyer	NOUN
inlawrev-2700	871	13	bonuses	bonus	NOUN
inlawrev-2700	871	14	without	without	ADP
inlawrev-2700	871	15	excessive	excessive	ADJ
inlawrev-2700	871	16	cost	cost	NOUN
inlawrev-2700	871	17	in	in	ADP
inlawrev-2700	871	18	order	order	NOUN
inlawrev-2700	871	19	to	to	PART
inlawrev-2700	871	20	reclaim	reclaim	VERB
inlawrev-2700	871	21	the	the	DET
inlawrev-2700	871	22	bonuses	bonus	NOUN
inlawrev-2700	871	23	from	from	ADP
inlawrev-2700	871	24	the	the	DET
inlawrev-2700	871	25	employees,^"^^	employees,^"^^	NOUN
inlawrev-2700	871	26	it	it	PRON
inlawrev-2700	871	27	would	would	AUX
inlawrev-2700	871	28	be	be	AUX
inlawrev-2700	871	29	impossible	impossible	ADJ
inlawrev-2700	871	30	to	to	PART
inlawrev-2700	871	31	require	require	VERB
inlawrev-2700	871	32	an	an	DET
inlawrev-2700	871	33	employer	employer	NOUN
inlawrev-2700	871	34	to	to	PART
inlawrev-2700	871	35	track	track	VERB
inlawrev-2700	871	36	the	the	DET
inlawrev-2700	871	37	bonuses	bonus	NOUN
inlawrev-2700	871	38	for	for	ADP
inlawrev-2700	871	39	reporting	report	VERB
inlawrev-2700	871	40	purposes	purpose	NOUN
inlawrev-2700	871	41	.	.	PUNCT
inlawrev-2700	872	1	therefore	therefore	ADV
inlawrev-2700	872	2	,	,	PUNCT
inlawrev-2700	872	3	the	the	DET
inlawrev-2700	872	4	employer	employer	NOUN
inlawrev-2700	872	5	should	should	AUX
inlawrev-2700	872	6	not	not	PART
inlawrev-2700	872	7	be	be	AUX
inlawrev-2700	872	8	required	require	VERB
inlawrev-2700	872	9	to	to	PART
inlawrev-2700	872	10	report	report	VERB
inlawrev-2700	872	11	the	the	DET
inlawrev-2700	872	12	frequent	frequent	ADJ
inlawrev-2700	872	13	flyer	flyer	NOUN
inlawrev-2700	872	14	bonuses	bonus	NOUN
inlawrev-2700	872	15	awarded	award	VERB
inlawrev-2700	872	16	by	by	ADP
inlawrev-2700	872	17	airunes	airune	NOUN
inlawrev-2700	872	18	.	.	PUNCT
inlawrev-2700	873	1	the	the	DET
inlawrev-2700	873	2	third	third	ADJ
inlawrev-2700	873	3	option	option	NOUN
inlawrev-2700	873	4	,	,	PUNCT
inlawrev-2700	873	5	requiring	require	VERB
inlawrev-2700	873	6	the	the	DET
inlawrev-2700	873	7	airlines	airline	NOUN
inlawrev-2700	873	8	to	to	PART
inlawrev-2700	873	9	report	report	VERB
inlawrev-2700	873	10	,	,	PUNCT
inlawrev-2700	873	11	is	be	AUX
inlawrev-2700	873	12	the	the	DET
inlawrev-2700	873	13	most	most	ADV
inlawrev-2700	873	14	practical	practical	ADJ
inlawrev-2700	873	15	in	in	ADP
inlawrev-2700	873	16	terms	term	NOUN
inlawrev-2700	873	17	of	of	ADP
inlawrev-2700	873	18	accessibility	accessibility	NOUN
inlawrev-2700	873	19	of	of	ADP
inlawrev-2700	873	20	information	information	NOUN
inlawrev-2700	873	21	.	.	PUNCT
inlawrev-2700	874	1	the	the	DET
inlawrev-2700	874	2	airlines	airline	NOUN
inlawrev-2700	874	3	already	already	ADV
inlawrev-2700	874	4	possess	possess	VERB
inlawrev-2700	874	5	the	the	DET
inlawrev-2700	874	6	centralized	centralize	VERB
inlawrev-2700	874	7	records	record	NOUN
inlawrev-2700	874	8	that	that	PRON
inlawrev-2700	874	9	would	would	AUX
inlawrev-2700	874	10	yield	yield	VERB
inlawrev-2700	874	11	most	most	ADJ
inlawrev-2700	874	12	of	of	ADP
inlawrev-2700	874	13	the	the	DET
inlawrev-2700	874	14	information	information	NOUN
inlawrev-2700	874	15	necessary	necessary	ADJ
inlawrev-2700	874	16	.	.	PUNCT
inlawrev-2700	875	1	^^^	^^^	PUNCT
inlawrev-2700	875	2	because	because	SCONJ
inlawrev-2700	875	3	the	the	DET
inlawrev-2700	875	4	airlines	airline	NOUN
inlawrev-2700	875	5	send	send	VERB
inlawrev-2700	875	6	monthly	monthly	ADJ
inlawrev-2700	875	7	statements	statement	NOUN
inlawrev-2700	875	8	to	to	PART
inlawrev-2700	875	9	program	program	VERB
inlawrev-2700	875	10	participants	participant	NOUN
inlawrev-2700	875	11	'	'	PART
inlawrev-2700	875	12	homes	home	NOUN
inlawrev-2700	875	13	showing	show	VERB
inlawrev-2700	875	14	the	the	DET
inlawrev-2700	875	15	balance	balance	NOUN
inlawrev-2700	875	16	of	of	ADP
inlawrev-2700	875	17	miles	mile	NOUN
inlawrev-2700	875	18	flown	fly	VERB
inlawrev-2700	875	19	and	and	CCONJ
inlawrev-2700	875	20	bonuses	bonus	NOUN
inlawrev-2700	875	21	available,^^^	available,^^^	VERB
inlawrev-2700	875	22	the	the	DET
inlawrev-2700	875	23	airlines	airline	NOUN
inlawrev-2700	875	24	must	must	AUX
inlawrev-2700	875	25	have	have	VERB
inlawrev-2700	875	26	the	the	DET
inlawrev-2700	875	27	participants	participant	NOUN
inlawrev-2700	875	28	'	'	PART
inlawrev-2700	875	29	names	name	NOUN
inlawrev-2700	875	30	and	and	CCONJ
inlawrev-2700	875	31	addresses	address	NOUN
inlawrev-2700	875	32	.	.	PUNCT
inlawrev-2700	876	1	similarly	similarly	ADV
inlawrev-2700	876	2	,	,	PUNCT
inlawrev-2700	876	3	the	the	DET
inlawrev-2700	876	4	airlines	airline	NOUN
inlawrev-2700	876	5	must	must	AUX
inlawrev-2700	876	6	keep	keep	VERB
inlawrev-2700	876	7	track	track	NOUN
inlawrev-2700	876	8	of	of	ADP
inlawrev-2700	876	9	the	the	DET
inlawrev-2700	876	10	amount	amount	NOUN
inlawrev-2700	876	11	and	and	CCONJ
inlawrev-2700	876	12	nature	nature	NOUN
inlawrev-2700	876	13	of	of	ADP
inlawrev-2700	876	14	bonuses	bonus	NOUN
inlawrev-2700	876	15	awarded	award	VERB
inlawrev-2700	876	16	to	to	PART
inlawrev-2700	876	17	maintain	maintain	VERB
inlawrev-2700	876	18	the	the	DET
inlawrev-2700	876	19	participants	participant	NOUN
inlawrev-2700	876	20	'	'	PART
inlawrev-2700	876	21	mileage	mileage	NOUN
inlawrev-2700	876	22	balances.^^^	balances.^^^	PROPN
inlawrev-2700	876	23	therefore	therefore	ADV
inlawrev-2700	876	24	,	,	PUNCT
inlawrev-2700	876	25	the	the	DET
inlawrev-2700	876	26	only	only	ADJ
inlawrev-2700	876	27	additional	additional	ADJ
inlawrev-2700	876	28	information	information	NOUN
inlawrev-2700	876	29	the	the	DET
inlawrev-2700	876	30	airlines	airline	NOUN
inlawrev-2700	876	31	need	need	VERB
inlawrev-2700	876	32	to	to	PART
inlawrev-2700	876	33	enable	enable	VERB
inlawrev-2700	876	34	them	they	PRON
inlawrev-2700	876	35	to	to	PART
inlawrev-2700	876	36	report	report	VERB
inlawrev-2700	876	37	is	be	AUX
inlawrev-2700	876	38	the	the	DET
inlawrev-2700	876	39	social	social	ADJ
inlawrev-2700	876	40	security	security	NOUN
inlawrev-2700	876	41	number	number	NOUN
inlawrev-2700	876	42	of	of	ADP
inlawrev-2700	876	43	the	the	DET
inlawrev-2700	876	44	recipient	recipient	NOUN
inlawrev-2700	876	45	.	.	PUNCT
inlawrev-2700	877	1	^^^	^^^	ADJ
inlawrev-2700	877	2	understatement	understatement	NOUN
inlawrev-2700	877	3	of	of	ADP
inlawrev-2700	877	4	liability	liability	NOUN
inlawrev-2700	877	5	)	)	PUNCT
inlawrev-2700	877	6	.	.	PUNCT
inlawrev-2700	878	1	moreover	moreover	ADV
inlawrev-2700	878	2	,	,	PUNCT
inlawrev-2700	878	3	congress	congress	PROPN
inlawrev-2700	878	4	has	have	AUX
inlawrev-2700	878	5	also	also	ADV
inlawrev-2700	878	6	implemented	implement	VERB
inlawrev-2700	878	7	a	a	DET
inlawrev-2700	878	8	multitude	multitude	NOUN
inlawrev-2700	878	9	of	of	ADP
inlawrev-2700	878	10	reporting	reporting	NOUN
inlawrev-2700	878	11	and	and	CCONJ
inlawrev-2700	878	12	withholding	withholding	NOUN
inlawrev-2700	878	13	requirements	requirement	NOUN
inlawrev-2700	878	14	by	by	ADP
inlawrev-2700	878	15	payors	payor	NOUN
inlawrev-2700	878	16	of	of	ADP
inlawrev-2700	878	17	income	income	NOUN
inlawrev-2700	878	18	.	.	PUNCT
inlawrev-2700	879	1	e.g.	e.g.	ADV
inlawrev-2700	879	2	,	,	PUNCT
inlawrev-2700	879	3	i.r.c	i.r.c	NOUN
inlawrev-2700	879	4	.	.	PUNCT
inlawrev-2700	880	1	§	§	PROPN
inlawrev-2700	880	2	6041	6041	NUM
inlawrev-2700	880	3	(	(	PUNCT
inlawrev-2700	880	4	law	law	NOUN
inlawrev-2700	880	5	.	.	PUNCT
inlawrev-2700	881	1	co	co	NOUN
inlawrev-2700	881	2	-	-	NOUN
inlawrev-2700	881	3	op	op	NOUN
inlawrev-2700	881	4	.	.	PUNCT
inlawrev-2700	882	1	1986	1986	NUM
inlawrev-2700	882	2	)	)	PUNCT
inlawrev-2700	882	3	(	(	PUNCT
inlawrev-2700	882	4	reporting	report	VERB
inlawrev-2700	882	5	of	of	ADP
inlawrev-2700	882	6	information	information	NOUN
inlawrev-2700	882	7	at	at	ADP
inlawrev-2700	882	8	source	source	NOUN
inlawrev-2700	882	9	)	)	PUNCT
inlawrev-2700	882	10	;	;	PUNCT
inlawrev-2700	882	11	i.r.c	i.r.c	NOUN
inlawrev-2700	882	12	.	.	PUNCT
inlawrev-2700	883	1	§	§	PROPN
inlawrev-2700	883	2	6042	6042	NUM
inlawrev-2700	883	3	(	(	PUNCT
inlawrev-2700	883	4	law	law	NOUN
inlawrev-2700	883	5	.	.	PUNCT
inlawrev-2700	884	1	co	co	NOUN
inlawrev-2700	884	2	-	-	NOUN
inlawrev-2700	884	3	op	op	NOUN
inlawrev-2700	884	4	.	.	PUNCT
inlawrev-2700	885	1	1986	1986	NUM
inlawrev-2700	885	2	)	)	PUNCT
inlawrev-2700	885	3	(	(	PUNCT
inlawrev-2700	885	4	reporting	reporting	NOUN
inlawrev-2700	885	5	of	of	ADP
inlawrev-2700	885	6	dividends	dividend	NOUN
inlawrev-2700	885	7	)	)	PUNCT
inlawrev-2700	885	8	;	;	PUNCT
inlawrev-2700	885	9	lr.c	lr.c	NOUN
inlawrev-2700	885	10	.	.	PUNCT
inlawrev-2700	886	1	§	§	PROPN
inlawrev-2700	886	2	6044	6044	NUM
inlawrev-2700	886	3	(	(	PUNCT
inlawrev-2700	886	4	law	law	NOUN
inlawrev-2700	886	5	.	.	PUNCT
inlawrev-2700	887	1	co	co	NOUN
inlawrev-2700	887	2	-	-	NOUN
inlawrev-2700	887	3	op	op	NOUN
inlawrev-2700	887	4	.	.	PUNCT
inlawrev-2700	888	1	1986	1986	NUM
inlawrev-2700	888	2	)	)	PUNCT
inlawrev-2700	888	3	(	(	PUNCT
inlawrev-2700	888	4	reporting	reporting	NOUN
inlawrev-2700	888	5	of	of	ADP
inlawrev-2700	888	6	patronage	patronage	NOUN
inlawrev-2700	888	7	dividends	dividend	NOUN
inlawrev-2700	888	8	)	)	PUNCT
inlawrev-2700	888	9	;	;	PUNCT
inlawrev-2700	888	10	i.r.c	i.r.c	NOUN
inlawrev-2700	888	11	.	.	PUNCT
inlawrev-2700	889	1	§	§	PROPN
inlawrev-2700	889	2	6045	6045	NUM
inlawrev-2700	889	3	(	(	PUNCT
inlawrev-2700	889	4	law	law	NOUN
inlawrev-2700	889	5	.	.	PUNCT
inlawrev-2700	890	1	co	co	NOUN
inlawrev-2700	890	2	-	-	NOUN
inlawrev-2700	890	3	op	op	NOUN
inlawrev-2700	890	4	.	.	PUNCT
inlawrev-2700	891	1	1986	1986	NUM
inlawrev-2700	891	2	)	)	PUNCT
inlawrev-2700	891	3	(	(	PUNCT
inlawrev-2700	891	4	reporting	reporting	NOUN
inlawrev-2700	891	5	of	of	ADP
inlawrev-2700	891	6	broker	broker	NOUN
inlawrev-2700	891	7	and	and	CCONJ
inlawrev-2700	891	8	barter	barter	NOUN
inlawrev-2700	891	9	transactions	transaction	NOUN
inlawrev-2700	891	10	)	)	PUNCT
inlawrev-2700	891	11	;	;	PUNCT
inlawrev-2700	891	12	i.r.c	i.r.c	NOUN
inlawrev-2700	891	13	.	.	PUNCT
inlawrev-2700	892	1	§	§	PROPN
inlawrev-2700	892	2	6049	6049	NUM
inlawrev-2700	892	3	(	(	PUNCT
inlawrev-2700	892	4	law	law	NOUN
inlawrev-2700	892	5	.	.	PUNCT
inlawrev-2700	893	1	co	co	NOUN
inlawrev-2700	893	2	-	-	NOUN
inlawrev-2700	893	3	op	op	NOUN
inlawrev-2700	893	4	.	.	PUNCT
inlawrev-2700	894	1	1986	1986	NUM
inlawrev-2700	894	2	)	)	PUNCT
inlawrev-2700	894	3	(	(	PUNCT
inlawrev-2700	894	4	reporting	reporting	NOUN
inlawrev-2700	894	5	of	of	ADP
inlawrev-2700	894	6	interest	interest	NOUN
inlawrev-2700	894	7	)	)	PUNCT
inlawrev-2700	894	8	;	;	PUNCT
inlawrev-2700	894	9	i.r.c	i.r.c	NOUN
inlawrev-2700	894	10	.	.	PUNCT
inlawrev-2700	895	1	§	§	NOUN
inlawrev-2700	895	2	6050e	6050e	NOUN
inlawrev-2700	895	3	(	(	PUNCT
inlawrev-2700	895	4	law	law	NOUN
inlawrev-2700	895	5	.	.	PUNCT
inlawrev-2700	896	1	co	co	NOUN
inlawrev-2700	896	2	-	-	NOUN
inlawrev-2700	896	3	op	op	NOUN
inlawrev-2700	896	4	.	.	PUNCT
inlawrev-2700	897	1	1986	1986	NUM
inlawrev-2700	897	2	)	)	PUNCT
inlawrev-2700	897	3	(	(	PUNCT
inlawrev-2700	897	4	reporting	reporting	NOUN
inlawrev-2700	897	5	of	of	ADP
inlawrev-2700	897	6	state	state	NOUN
inlawrev-2700	897	7	and	and	CCONJ
inlawrev-2700	897	8	local	local	ADJ
inlawrev-2700	897	9	income	income	NOUN
inlawrev-2700	897	10	tax	tax	NOUN
inlawrev-2700	897	11	refunds	refund	NOUN
inlawrev-2700	897	12	)	)	PUNCT
inlawrev-2700	897	13	;	;	PUNCT
inlawrev-2700	897	14	i.r.c	i.r.c	NOUN
inlawrev-2700	897	15	.	.	PUNCT
inlawrev-2700	898	1	§	§	PROPN
inlawrev-2700	898	2	3402(o	3402(o	NOUN
inlawrev-2700	898	3	)	)	PUNCT
inlawrev-2700	898	4	(	(	PUNCT
inlawrev-2700	898	5	law	law	NOUN
inlawrev-2700	898	6	.	.	PUNCT
inlawrev-2700	899	1	co	co	NOUN
inlawrev-2700	899	2	-	-	NOUN
inlawrev-2700	899	3	op	op	NOUN
inlawrev-2700	899	4	.	.	PUNCT
inlawrev-2700	900	1	1986	1986	NUM
inlawrev-2700	900	2	)	)	PUNCT
inlawrev-2700	901	1	(	(	PUNCT
inlawrev-2700	901	2	withholding	withhold	VERB
inlawrev-2700	901	3	on	on	ADP
inlawrev-2700	901	4	supplemental	supplemental	ADJ
inlawrev-2700	901	5	unemployment	unemployment	NOUN
inlawrev-2700	901	6	compensation	compensation	NOUN
inlawrev-2700	901	7	,	,	PUNCT
inlawrev-2700	901	8	annuities	annuity	NOUN
inlawrev-2700	901	9	and	and	CCONJ
inlawrev-2700	901	10	sick	sick	ADJ
inlawrev-2700	901	11	pay	pay	NOUN
inlawrev-2700	901	12	)	)	PUNCT
inlawrev-2700	901	13	;	;	PUNCT
inlawrev-2700	901	14	i.r.c	i.r.c	NOUN
inlawrev-2700	901	15	.	.	PUNCT
inlawrev-2700	902	1	§	§	PROPN
inlawrev-2700	902	2	3402(q	3402(q	NUM
inlawrev-2700	902	3	)	)	PUNCT
inlawrev-2700	902	4	(	(	PUNCT
inlawrev-2700	902	5	law	law	NOUN
inlawrev-2700	902	6	.	.	PUNCT
inlawrev-2700	903	1	co	co	NOUN
inlawrev-2700	903	2	-	-	NOUN
inlawrev-2700	903	3	op	op	NOUN
inlawrev-2700	903	4	.	.	PUNCT
inlawrev-2700	904	1	1986	1986	NUM
inlawrev-2700	904	2	)	)	PUNCT
inlawrev-2700	904	3	(	(	PUNCT
inlawrev-2700	904	4	withholding	withhold	VERB
inlawrev-2700	904	5	on	on	ADP
inlawrev-2700	904	6	gambung	gambung	NOUN
inlawrev-2700	904	7	winnings	winning	NOUN
inlawrev-2700	904	8	)	)	PUNCT
inlawrev-2700	904	9	.	.	PUNCT
inlawrev-2700	905	1	^^'•i.r.c	^^'•i.r.c	PROPN
inlawrev-2700	905	2	.	.	PUNCT
inlawrev-2700	906	1	§	§	PROPN
inlawrev-2700	906	2	3401(d	3401(d	PROPN
inlawrev-2700	906	3	)	)	PUNCT
inlawrev-2700	906	4	(	(	PUNCT
inlawrev-2700	906	5	law	law	NOUN
inlawrev-2700	906	6	.	.	PUNCT
inlawrev-2700	907	1	co	co	NOUN
inlawrev-2700	907	2	-	-	NOUN
inlawrev-2700	907	3	op	op	NOUN
inlawrev-2700	907	4	.	.	PUNCT
inlawrev-2700	907	5	1986	1986	NUM
inlawrev-2700	907	6	)	)	PUNCT
inlawrev-2700	907	7	;	;	PUNCT
inlawrev-2700	907	8	see	see	VERB
inlawrev-2700	907	9	supra	supra	PROPN
inlawrev-2700	907	10	note	note	PROPN
inlawrev-2700	907	11	263	263	NUM
inlawrev-2700	907	12	and	and	CCONJ
inlawrev-2700	907	13	accompanying	accompany	VERB
inlawrev-2700	907	14	text	text	NOUN
inlawrev-2700	907	15	.	.	PUNCT
inlawrev-2700	908	1	^''^see	^''^see	PROPN
inlawrev-2700	909	1	i	i	PRON
inlawrev-2700	909	2	d.	d.	PROPN
inlawrev-2700	909	3	if	if	SCONJ
inlawrev-2700	909	4	an	an	DET
inlawrev-2700	909	5	employer	employer	NOUN
inlawrev-2700	909	6	is	be	AUX
inlawrev-2700	909	7	not	not	PART
inlawrev-2700	909	8	required	require	VERB
inlawrev-2700	909	9	to	to	PART
inlawrev-2700	909	10	withhold	withhold	VERB
inlawrev-2700	909	11	because	because	SCONJ
inlawrev-2700	909	12	the	the	DET
inlawrev-2700	909	13	payment	payment	NOUN
inlawrev-2700	909	14	is	be	AUX
inlawrev-2700	909	15	made	make	VERB
inlawrev-2700	909	16	by	by	ADP
inlawrev-2700	909	17	a	a	DET
inlawrev-2700	909	18	third	third	ADJ
inlawrev-2700	909	19	party	party	NOUN
inlawrev-2700	909	20	,	,	PUNCT
inlawrev-2700	909	21	then	then	ADV
inlawrev-2700	909	22	the	the	DET
inlawrev-2700	909	23	employer	employer	NOUN
inlawrev-2700	909	24	should	should	AUX
inlawrev-2700	909	25	not	not	PART
inlawrev-2700	909	26	be	be	AUX
inlawrev-2700	909	27	required	require	VERB
inlawrev-2700	909	28	to	to	PART
inlawrev-2700	909	29	report	report	VERB
inlawrev-2700	909	30	because	because	SCONJ
inlawrev-2700	909	31	the	the	DET
inlawrev-2700	909	32	payment	payment	NOUN
inlawrev-2700	909	33	is	be	AUX
inlawrev-2700	909	34	made	make	VERB
inlawrev-2700	909	35	by	by	ADP
inlawrev-2700	909	36	a	a	DET
inlawrev-2700	909	37	third	third	ADJ
inlawrev-2700	909	38	party	party	NOUN
inlawrev-2700	909	39	.	.	PUNCT
inlawrev-2700	910	1	see	see	VERB
inlawrev-2700	910	2	also	also	ADV
inlawrev-2700	910	3	infra	infra	NOUN
inlawrev-2700	910	4	note	note	VERB
inlawrev-2700	910	5	263	263	NUM
inlawrev-2700	910	6	and	and	CCONJ
inlawrev-2700	910	7	accompanying	accompany	VERB
inlawrev-2700	910	8	text	text	NOUN
inlawrev-2700	910	9	.	.	PUNCT
inlawrev-2700	911	1	^'^^e.g	^'^^e.g	PROPN
inlawrev-2700	911	2	.	.	PROPN
inlawrev-2700	911	3	,	,	PUNCT
inlawrev-2700	911	4	who	who	PRON
inlawrev-2700	911	5	?	?	PUNCT
inlawrev-2700	911	6	,	,	PUNCT
inlawrev-2700	911	7	supra	supra	PROPN
inlawrev-2700	911	8	note	note	VERB
inlawrev-2700	911	9	38	38	NUM
inlawrev-2700	911	10	,	,	PUNCT
inlawrev-2700	911	11	at	at	ADP
inlawrev-2700	911	12	77	77	NUM
inlawrev-2700	911	13	;	;	PUNCT
inlawrev-2700	911	14	sherman	sherman	PROPN
inlawrev-2700	911	15	,	,	PUNCT
inlawrev-2700	911	16	supra	supra	PROPN
inlawrev-2700	911	17	note	note	NOUN
inlawrev-2700	911	18	1	1	NUM
inlawrev-2700	911	19	at	at	ADP
inlawrev-2700	911	20	108	108	NUM
inlawrev-2700	911	21	.	.	PUNCT
inlawrev-2700	912	1	travel	travel	NOUN
inlawrev-2700	912	2	agencies	agency	NOUN
inlawrev-2700	912	3	have	have	AUX
inlawrev-2700	912	4	created	create	VERB
inlawrev-2700	912	5	services	service	NOUN
inlawrev-2700	912	6	to	to	PART
inlawrev-2700	912	7	track	track	VERB
inlawrev-2700	912	8	the	the	DET
inlawrev-2700	912	9	number	number	NOUN
inlawrev-2700	912	10	of	of	ADP
inlawrev-2700	912	11	bonus	bonus	NOUN
inlawrev-2700	912	12	miles	mile	NOUN
inlawrev-2700	912	13	flown	fly	VERB
inlawrev-2700	912	14	by	by	ADP
inlawrev-2700	912	15	getting	get	VERB
inlawrev-2700	912	16	information	information	NOUN
inlawrev-2700	912	17	from	from	ADP
inlawrev-2700	912	18	the	the	DET
inlawrev-2700	912	19	airlines	airline	NOUN
inlawrev-2700	912	20	and	and	CCONJ
inlawrev-2700	912	21	matching	match	VERB
inlawrev-2700	912	22	it	it	PRON
inlawrev-2700	912	23	to	to	ADP
inlawrev-2700	912	24	employer	employer	NOUN
inlawrev-2700	912	25	's	's	PART
inlawrev-2700	912	26	employee	employee	NOUN
inlawrev-2700	912	27	hstings	hsting	NOUN
inlawrev-2700	912	28	.	.	PUNCT
inlawrev-2700	913	1	there	there	PRON
inlawrev-2700	913	2	has	have	AUX
inlawrev-2700	913	3	been	be	AUX
inlawrev-2700	913	4	little	little	ADJ
inlawrev-2700	913	5	demand	demand	NOUN
inlawrev-2700	913	6	for	for	ADP
inlawrev-2700	913	7	the	the	DET
inlawrev-2700	913	8	services	service	NOUN
inlawrev-2700	913	9	,	,	PUNCT
inlawrev-2700	913	10	apparently	apparently	ADV
inlawrev-2700	913	11	because	because	SCONJ
inlawrev-2700	913	12	of	of	ADP
inlawrev-2700	913	13	high	high	ADJ
inlawrev-2700	913	14	cost	cost	NOUN
inlawrev-2700	913	15	and	and	CCONJ
inlawrev-2700	913	16	employee	employee	NOUN
inlawrev-2700	913	17	relations	relation	NOUN
inlawrev-2700	913	18	aspects	aspect	NOUN
inlawrev-2700	913	19	.	.	PUNCT
inlawrev-2700	914	1	see	see	VERB
inlawrev-2700	914	2	also	also	ADV
inlawrev-2700	914	3	supra	supra	ADJ
inlawrev-2700	914	4	text	text	NOUN
inlawrev-2700	914	5	accompanying	accompanying	ADJ
inlawrev-2700	914	6	notes	note	NOUN
inlawrev-2700	914	7	132	132	NUM
inlawrev-2700	914	8	-	-	SYM
inlawrev-2700	914	9	39	39	NUM
inlawrev-2700	914	10	.	.	PUNCT
inlawrev-2700	915	1	^'^^e.g	^'^^e.g	PROPN
inlawrev-2700	915	2	.	.	PROPN
inlawrev-2700	915	3	,	,	PUNCT
inlawrev-2700	915	4	united	united	PROPN
inlawrev-2700	915	5	airlines	airlines	PROPN
inlawrev-2700	915	6	,	,	PUNCT
inlawrev-2700	915	7	inc	inc	PROPN
inlawrev-2700	915	8	.	.	PROPN
inlawrev-2700	915	9	,	,	PUNCT
inlawrev-2700	915	10	mileage	mileage	NOUN
inlawrev-2700	915	11	plus	plus	CCONJ
inlawrev-2700	915	12	program	program	NOUN
inlawrev-2700	915	13	guide	guide	NOUN
inlawrev-2700	915	14	6	6	NUM
inlawrev-2700	915	15	(	(	PUNCT
inlawrev-2700	915	16	1987	1987	NUM
inlawrev-2700	915	17	)	)	PUNCT
inlawrev-2700	915	18	.	.	PUNCT
inlawrev-2700	916	1	united	united	PROPN
inlawrev-2700	916	2	sends	send	VERB
inlawrev-2700	916	3	a	a	DET
inlawrev-2700	916	4	monthly	monthly	ADJ
inlawrev-2700	916	5	statement	statement	NOUN
inlawrev-2700	916	6	if	if	SCONJ
inlawrev-2700	916	7	activity	activity	NOUN
inlawrev-2700	916	8	is	be	AUX
inlawrev-2700	916	9	recorded	record	VERB
inlawrev-2700	916	10	in	in	ADP
inlawrev-2700	916	11	a	a	DET
inlawrev-2700	916	12	frequent	frequent	ADJ
inlawrev-2700	916	13	flyer	flyer	NOUN
inlawrev-2700	916	14	's	's	PART
inlawrev-2700	916	15	account	account	NOUN
inlawrev-2700	916	16	.	.	PUNCT
inlawrev-2700	917	1	included	include	VERB
inlawrev-2700	917	2	is	be	AUX
inlawrev-2700	917	3	a	a	DET
inlawrev-2700	917	4	detailed	detailed	ADJ
inlawrev-2700	917	5	listing	listing	NOUN
inlawrev-2700	917	6	of	of	ADP
inlawrev-2700	917	7	mileage	mileage	NOUN
inlawrev-2700	917	8	activity	activity	NOUN
inlawrev-2700	917	9	and	and	CCONJ
inlawrev-2700	917	10	bonus	bonus	NOUN
inlawrev-2700	917	11	bank	bank	NOUN
inlawrev-2700	917	12	activity	activity	NOUN
inlawrev-2700	917	13	.	.	PUNCT
inlawrev-2700	917	14	''	''	PUNCT
inlawrev-2700	918	1	'	'	PUNCT
inlawrev-2700	918	2	i	i	PRON
inlawrev-2700	918	3	d.	d.	PROPN
inlawrev-2700	918	4	'	'	PART
inlawrev-2700	918	5	^^id	^^id	NUM
inlawrev-2700	918	6	.	.	PUNCT
inlawrev-2700	919	1	for	for	ADP
inlawrev-2700	919	2	discussion	discussion	NOUN
inlawrev-2700	919	3	of	of	ADP
inlawrev-2700	919	4	problems	problem	NOUN
inlawrev-2700	919	5	related	relate	VERB
inlawrev-2700	919	6	to	to	ADP
inlawrev-2700	919	7	fair	fair	ADJ
inlawrev-2700	919	8	market	market	NOUN
inlawrev-2700	919	9	value	value	NOUN
inlawrev-2700	919	10	of	of	ADP
inlawrev-2700	919	11	the	the	DET
inlawrev-2700	919	12	bonus	bonus	NOUN
inlawrev-2700	919	13	,	,	PUNCT
inlawrev-2700	919	14	see	see	VERB
inlawrev-2700	919	15	supra	supra	ADJ
inlawrev-2700	919	16	text	text	NOUN
inlawrev-2700	919	17	accompanying	accompanying	ADJ
inlawrev-2700	919	18	notes	note	NOUN
inlawrev-2700	919	19	241	241	NUM
inlawrev-2700	919	20	-	-	SYM
inlawrev-2700	919	21	46	46	NUM
inlawrev-2700	919	22	;	;	PUNCT
inlawrev-2700	919	23	see	see	VERB
inlawrev-2700	919	24	also	also	ADV
inlawrev-2700	919	25	infra	infra	VERB
inlawrev-2700	919	26	text	text	NOUN
inlawrev-2700	919	27	accompanying	accompany	VERB
inlawrev-2700	919	28	notes	note	NOUN
inlawrev-2700	919	29	281	281	NUM
inlawrev-2700	919	30	-	-	SYM
inlawrev-2700	919	31	87	87	NUM
inlawrev-2700	919	32	.	.	PUNCT
inlawrev-2700	920	1	^«	^«	NOUN
inlawrev-2700	920	2	°	°	VERB
inlawrev-2700	920	3	c/.	c/.	ADJ
inlawrev-2700	920	4	i.r.c	i.r.c	NOUN
inlawrev-2700	920	5	.	.	PUNCT
inlawrev-2700	921	1	§	§	PROPN
inlawrev-2700	921	2	6042	6042	NUM
inlawrev-2700	921	3	(	(	PUNCT
inlawrev-2700	921	4	law	law	NOUN
inlawrev-2700	921	5	.	.	PUNCT
inlawrev-2700	922	1	co	co	NOUN
inlawrev-2700	922	2	-	-	NOUN
inlawrev-2700	922	3	op	op	NOUN
inlawrev-2700	922	4	.	.	PUNCT
inlawrev-2700	923	1	1986	1986	NUM
inlawrev-2700	923	2	)	)	PUNCT
inlawrev-2700	923	3	(	(	PUNCT
inlawrev-2700	923	4	reporting	reporting	NOUN
inlawrev-2700	923	5	of	of	ADP
inlawrev-2700	923	6	dividends	dividend	NOUN
inlawrev-2700	923	7	)	)	PUNCT
inlawrev-2700	923	8	;	;	PUNCT
inlawrev-2700	923	9	i.r.c	i.r.c	NOUN
inlawrev-2700	923	10	.	.	PUNCT
inlawrev-2700	924	1	§	§	PROPN
inlawrev-2700	924	2	6044	6044	NUM
inlawrev-2700	924	3	(	(	PUNCT
inlawrev-2700	924	4	law	law	NOUN
inlawrev-2700	924	5	.	.	PUNCT
inlawrev-2700	925	1	co	co	NOUN
inlawrev-2700	925	2	-	-	NOUN
inlawrev-2700	925	3	op	op	NOUN
inlawrev-2700	925	4	.	.	PUNCT
inlawrev-2700	926	1	1986	1986	NUM
inlawrev-2700	926	2	)	)	PUNCT
inlawrev-2700	926	3	(	(	PUNCT
inlawrev-2700	926	4	reporting	reporting	NOUN
inlawrev-2700	926	5	of	of	ADP
inlawrev-2700	926	6	patronage	patronage	NOUN
inlawrev-2700	926	7	dividends	dividend	NOUN
inlawrev-2700	926	8	)	)	PUNCT
inlawrev-2700	926	9	;	;	PUNCT
inlawrev-2700	926	10	i.r.c	i.r.c	NOUN
inlawrev-2700	926	11	.	.	PUNCT
inlawrev-2700	927	1	§	§	PROPN
inlawrev-2700	927	2	6045	6045	NUM
inlawrev-2700	927	3	(	(	PUNCT
inlawrev-2700	927	4	law	law	NOUN
inlawrev-2700	927	5	.	.	PUNCT
inlawrev-2700	928	1	co	co	NOUN
inlawrev-2700	928	2	-	-	NOUN
inlawrev-2700	928	3	op	op	NOUN
inlawrev-2700	928	4	.	.	PUNCT
inlawrev-2700	929	1	1986	1986	NUM
inlawrev-2700	929	2	)	)	PUNCT
inlawrev-2700	929	3	(	(	PUNCT
inlawrev-2700	929	4	reporting	reporting	NOUN
inlawrev-2700	929	5	of	of	ADP
inlawrev-2700	929	6	broker	broker	NOUN
inlawrev-2700	929	7	and	and	CCONJ
inlawrev-2700	929	8	barter	barter	NOUN
inlawrev-2700	929	9	transactions	transaction	NOUN
inlawrev-2700	929	10	)	)	PUNCT
inlawrev-2700	929	11	;	;	PUNCT
inlawrev-2700	929	12	i.r.c	i.r.c	NOUN
inlawrev-2700	929	13	.	.	PUNCT
inlawrev-2700	930	1	§	§	PROPN
inlawrev-2700	930	2	6049	6049	NUM
inlawrev-2700	930	3	(	(	PUNCT
inlawrev-2700	930	4	law	law	NOUN
inlawrev-2700	930	5	.	.	PUNCT
inlawrev-2700	931	1	co	co	NOUN
inlawrev-2700	931	2	-	-	NOUN
inlawrev-2700	931	3	op	op	NOUN
inlawrev-2700	931	4	.	.	PUNCT
inlawrev-2700	932	1	1986	1986	NUM
inlawrev-2700	932	2	)	)	PUNCT
inlawrev-2700	932	3	(	(	PUNCT
inlawrev-2700	932	4	reporting	reporting	NOUN
inlawrev-2700	932	5	of	of	ADP
inlawrev-2700	932	6	interest	interest	NOUN
inlawrev-2700	932	7	)	)	PUNCT
inlawrev-2700	932	8	.	.	PUNCT
inlawrev-2700	933	1	reporting	report	VERB
inlawrev-2700	933	2	requirements	requirement	NOUN
inlawrev-2700	933	3	for	for	ADP
inlawrev-2700	933	4	all	all	PRON
inlawrev-2700	933	5	of	of	ADP
inlawrev-2700	933	6	these	these	DET
inlawrev-2700	933	7	payments	payment	NOUN
inlawrev-2700	933	8	consist	consist	VERB
inlawrev-2700	933	9	of	of	ADP
inlawrev-2700	933	10	name	name	NOUN
inlawrev-2700	933	11	,	,	PUNCT
inlawrev-2700	933	12	address	address	NOUN
inlawrev-2700	933	13	,	,	PUNCT
inlawrev-2700	933	14	social	social	ADJ
inlawrev-2700	933	15	security	security	NOUN
inlawrev-2700	933	16	number	number	NOUN
inlawrev-2700	933	17	,	,	PUNCT
inlawrev-2700	933	18	and	and	CCONJ
inlawrev-2700	933	19	amount	amount	NOUN
inlawrev-2700	933	20	.	.	PUNCT
inlawrev-2700	934	1	1987	1987	NUM
inlawrev-2700	934	2	]	]	X
inlawrev-2700	934	3	frequent	frequent	ADJ
inlawrev-2700	934	4	flyer	flyer	NOUN
inlawrev-2700	934	5	benefits	benefit	VERB
inlawrev-2700	934	6	855	855	NUM
inlawrev-2700	934	7	furthermore	furthermore	ADV
inlawrev-2700	934	8	,	,	PUNCT
inlawrev-2700	934	9	there	there	PRON
inlawrev-2700	934	10	is	be	VERB
inlawrev-2700	934	11	precedent	precedent	NOUN
inlawrev-2700	934	12	for	for	ADP
inlawrev-2700	934	13	requiring	require	VERB
inlawrev-2700	934	14	the	the	DET
inlawrev-2700	934	15	airhnes	airhne	NOUN
inlawrev-2700	934	16	to	to	PART
inlawrev-2700	934	17	report	report	VERB
inlawrev-2700	934	18	the	the	DET
inlawrev-2700	934	19	total	total	ADJ
inlawrev-2700	934	20	amount	amount	NOUN
inlawrev-2700	934	21	of	of	ADP
inlawrev-2700	934	22	bonus	bonus	NOUN
inlawrev-2700	934	23	awarded	award	VERB
inlawrev-2700	934	24	,	,	PUNCT
inlawrev-2700	934	25	regardless	regardless	ADV
inlawrev-2700	934	26	of	of	ADP
inlawrev-2700	934	27	taxability	taxability	NOUN
inlawrev-2700	934	28	,	,	PUNCT
inlawrev-2700	934	29	by	by	ADP
inlawrev-2700	934	30	comparison	comparison	NOUN
inlawrev-2700	934	31	with	with	ADP
inlawrev-2700	934	32	the	the	DET
inlawrev-2700	934	33	reporting	reporting	NOUN
inlawrev-2700	934	34	requirements	requirement	NOUN
inlawrev-2700	934	35	for	for	ADP
inlawrev-2700	934	36	patronage	patronage	NOUN
inlawrev-2700	934	37	dividends	dividend	NOUN
inlawrev-2700	934	38	.	.	PUNCT
inlawrev-2700	935	1	a	a	DET
inlawrev-2700	935	2	member	member	NOUN
inlawrev-2700	935	3	of	of	ADP
inlawrev-2700	935	4	a	a	DET
inlawrev-2700	935	5	farmer	farmer	NOUN
inlawrev-2700	935	6	's	's	PART
inlawrev-2700	935	7	cooperative	cooperative	ADJ
inlawrev-2700	935	8	earns	earn	VERB
inlawrev-2700	935	9	monetary	monetary	ADJ
inlawrev-2700	935	10	patronage	patronage	NOUN
inlawrev-2700	935	11	dividends	dividend	NOUN
inlawrev-2700	935	12	due	due	ADP
inlawrev-2700	935	13	to	to	ADP
inlawrev-2700	935	14	purchases	purchase	NOUN
inlawrev-2700	935	15	and	and	CCONJ
inlawrev-2700	935	16	sales	sale	NOUN
inlawrev-2700	935	17	entered	enter	VERB
inlawrev-2700	935	18	into	into	ADP
inlawrev-2700	935	19	by	by	ADP
inlawrev-2700	935	20	the	the	DET
inlawrev-2700	935	21	cooperative	cooperative	NOUN
inlawrev-2700	935	22	.	.	PUNCT
inlawrev-2700	936	1	^^^	^^^	NOUN
inlawrev-2700	936	2	state	state	NOUN
inlawrev-2700	936	3	statute	statute	NOUN
inlawrev-2700	936	4	requires	require	VERB
inlawrev-2700	936	5	that	that	SCONJ
inlawrev-2700	936	6	the	the	DET
inlawrev-2700	936	7	cooperative	cooperative	NOUN
inlawrev-2700	936	8	,	,	PUNCT
inlawrev-2700	936	9	a	a	DET
inlawrev-2700	936	10	non	non	ADJ
inlawrev-2700	936	11	-	-	ADJ
inlawrev-2700	936	12	profit	profit	ADJ
inlawrev-2700	936	13	organization	organization	NOUN
inlawrev-2700	936	14	,	,	PUNCT
inlawrev-2700	936	15	share	share	VERB
inlawrev-2700	936	16	its	its	PRON
inlawrev-2700	936	17	profit	profit	NOUN
inlawrev-2700	936	18	with	with	ADP
inlawrev-2700	936	19	its	its	PRON
inlawrev-2700	936	20	members	member	NOUN
inlawrev-2700	936	21	through	through	ADP
inlawrev-2700	936	22	patronage	patronage	NOUN
inlawrev-2700	936	23	dividends	dividend	NOUN
inlawrev-2700	936	24	.	.	PUNCT
inlawrev-2700	937	1	^^^	^^^	NOUN
inlawrev-2700	937	2	dividends	dividend	NOUN
inlawrev-2700	937	3	paid	pay	VERB
inlawrev-2700	937	4	because	because	SCONJ
inlawrev-2700	937	5	of	of	ADP
inlawrev-2700	937	6	the	the	DET
inlawrev-2700	937	7	member	member	NOUN
inlawrev-2700	937	8	's	's	PART
inlawrev-2700	937	9	purchase	purchase	NOUN
inlawrev-2700	937	10	of	of	ADP
inlawrev-2700	937	11	personal	personal	ADJ
inlawrev-2700	937	12	or	or	CCONJ
inlawrev-2700	937	13	depreciable	depreciable	ADJ
inlawrev-2700	937	14	assets	asset	NOUN
inlawrev-2700	937	15	are	be	AUX
inlawrev-2700	937	16	not	not	PART
inlawrev-2700	937	17	gross	gross	ADJ
inlawrev-2700	937	18	income	income	NOUN
inlawrev-2700	937	19	to	to	ADP
inlawrev-2700	937	20	the	the	DET
inlawrev-2700	937	21	recipient.^^^	recipient.^^^	PROPN
inlawrev-2700	937	22	other	other	ADJ
inlawrev-2700	937	23	dividends	dividend	NOUN
inlawrev-2700	937	24	earned	earn	VERB
inlawrev-2700	937	25	on	on	ADP
inlawrev-2700	937	26	the	the	DET
inlawrev-2700	937	27	member	member	NOUN
inlawrev-2700	937	28	's	's	PART
inlawrev-2700	937	29	sales	sale	NOUN
inlawrev-2700	937	30	through	through	ADP
inlawrev-2700	937	31	the	the	DET
inlawrev-2700	937	32	cooperative	cooperative	NOUN
inlawrev-2700	937	33	and	and	CCONJ
inlawrev-2700	937	34	by	by	ADP
inlawrev-2700	937	35	sales	sale	NOUN
inlawrev-2700	937	36	the	the	DET
inlawrev-2700	937	37	cooperative	cooperative	NOUN
inlawrev-2700	937	38	makes	make	VERB
inlawrev-2700	937	39	to	to	ADP
inlawrev-2700	937	40	nonmembers	nonmember	NOUN
inlawrev-2700	937	41	are	be	AUX
inlawrev-2700	937	42	treated	treat	VERB
inlawrev-2700	937	43	as	as	ADP
inlawrev-2700	937	44	gross	gross	ADJ
inlawrev-2700	937	45	income	income	NOUN
inlawrev-2700	937	46	by	by	ADP
inlawrev-2700	937	47	the	the	DET
inlawrev-2700	937	48	recipient	recipient	NOUN
inlawrev-2700	937	49	.	.	PUNCT
inlawrev-2700	937	50	^^^^	^^^^	PUNCT
inlawrev-2700	938	1	however	however	ADV
inlawrev-2700	938	2	,	,	PUNCT
inlawrev-2700	938	3	for	for	ADP
inlawrev-2700	938	4	reporting	reporting	NOUN
inlawrev-2700	938	5	purposes	purpose	NOUN
inlawrev-2700	938	6	,	,	PUNCT
inlawrev-2700	938	7	the	the	DET
inlawrev-2700	938	8	cooperative	cooperative	NOUN
inlawrev-2700	938	9	is	be	AUX
inlawrev-2700	938	10	not	not	PART
inlawrev-2700	938	11	required	require	VERB
inlawrev-2700	938	12	to	to	PART
inlawrev-2700	938	13	determine	determine	VERB
inlawrev-2700	938	14	which	which	DET
inlawrev-2700	938	15	amounts	amount	NOUN
inlawrev-2700	938	16	are	be	AUX
inlawrev-2700	938	17	income	income	NOUN
inlawrev-2700	938	18	to	to	ADP
inlawrev-2700	938	19	the	the	DET
inlawrev-2700	938	20	member.^^^	member.^^^	PROPN
inlawrev-2700	938	21	instead	instead	ADV
inlawrev-2700	938	22	,	,	PUNCT
inlawrev-2700	938	23	the	the	DET
inlawrev-2700	938	24	cooperative	cooperative	NOUN
inlawrev-2700	938	25	is	be	AUX
inlawrev-2700	938	26	required	require	VERB
inlawrev-2700	938	27	to	to	PART
inlawrev-2700	938	28	report	report	VERB
inlawrev-2700	938	29	the	the	DET
inlawrev-2700	938	30	amounts	amount	NOUN
inlawrev-2700	938	31	to	to	ADP
inlawrev-2700	938	32	its	its	PRON
inlawrev-2700	938	33	members	member	NOUN
inlawrev-2700	938	34	and	and	CCONJ
inlawrev-2700	938	35	the	the	DET
inlawrev-2700	938	36	irs.^^^	irs.^^^	PROPN
inlawrev-2700	938	37	the	the	DET
inlawrev-2700	938	38	members	member	NOUN
inlawrev-2700	938	39	are	be	AUX
inlawrev-2700	938	40	responsible	responsible	ADJ
inlawrev-2700	938	41	for	for	ADP
inlawrev-2700	938	42	allocating	allocate	VERB
inlawrev-2700	938	43	the	the	DET
inlawrev-2700	938	44	dividends	dividend	NOUN
inlawrev-2700	938	45	into	into	ADP
inlawrev-2700	938	46	taxable	taxable	ADJ
inlawrev-2700	938	47	and	and	CCONJ
inlawrev-2700	938	48	non	non	ADJ
inlawrev-2700	938	49	-	-	ADJ
inlawrev-2700	938	50	taxable	taxable	ADJ
inlawrev-2700	938	51	portions	portion	NOUN
inlawrev-2700	938	52	.	.	PUNCT
inlawrev-2700	939	1	^^^	^^^	ADP
inlawrev-2700	939	2	a	a	DET
inlawrev-2700	939	3	similar	similar	ADJ
inlawrev-2700	939	4	system	system	NOUN
inlawrev-2700	939	5	should	should	AUX
inlawrev-2700	939	6	be	be	AUX
inlawrev-2700	939	7	adopted	adopt	VERB
inlawrev-2700	939	8	for	for	ADP
inlawrev-2700	939	9	the	the	DET
inlawrev-2700	939	10	reporting	reporting	NOUN
inlawrev-2700	939	11	of	of	ADP
inlawrev-2700	939	12	frequent	frequent	ADJ
inlawrev-2700	939	13	flyer	flyer	NOUN
inlawrev-2700	939	14	bonuses	bonus	NOUN
inlawrev-2700	939	15	because	because	SCONJ
inlawrev-2700	939	16	the	the	DET
inlawrev-2700	939	17	airline	airline	NOUN
inlawrev-2700	939	18	would	would	AUX
inlawrev-2700	939	19	not	not	PART
inlawrev-2700	939	20	be	be	AUX
inlawrev-2700	939	21	responsible	responsible	ADJ
inlawrev-2700	939	22	for	for	ADP
inlawrev-2700	939	23	deciding	decide	VERB
inlawrev-2700	939	24	who	who	PRON
inlawrev-2700	939	25	received	receive	VERB
inlawrev-2700	939	26	income	income	NOUN
inlawrev-2700	939	27	.	.	PUNCT
inlawrev-2700	940	1	instead	instead	ADV
inlawrev-2700	940	2	,	,	PUNCT
inlawrev-2700	940	3	it	it	PRON
inlawrev-2700	940	4	would	would	AUX
inlawrev-2700	940	5	only	only	ADV
inlawrev-2700	940	6	be	be	AUX
inlawrev-2700	940	7	responsible	responsible	ADJ
inlawrev-2700	940	8	for	for	ADP
inlawrev-2700	940	9	preparing	prepare	VERB
inlawrev-2700	940	10	a	a	DET
inlawrev-2700	940	11	statement	statement	NOUN
inlawrev-2700	940	12	for	for	ADP
inlawrev-2700	940	13	everyone	everyone	PRON
inlawrev-2700	940	14	who	who	PRON
inlawrev-2700	940	15	received	receive	VERB
inlawrev-2700	940	16	a	a	DET
inlawrev-2700	940	17	frequent	frequent	ADJ
inlawrev-2700	940	18	flyer	flyer	NOUN
inlawrev-2700	940	19	benefit	benefit	NOUN
inlawrev-2700	940	20	.	.	PUNCT
inlawrev-2700	941	1	finally	finally	ADV
inlawrev-2700	941	2	,	,	PUNCT
inlawrev-2700	941	3	if	if	SCONJ
inlawrev-2700	941	4	the	the	DET
inlawrev-2700	941	5	airune	airune	NOUN
inlawrev-2700	941	6	reports	report	VERB
inlawrev-2700	941	7	the	the	DET
inlawrev-2700	941	8	fair	fair	ADJ
inlawrev-2700	941	9	market	market	NOUN
inlawrev-2700	941	10	value	value	NOUN
inlawrev-2700	941	11	of	of	ADP
inlawrev-2700	941	12	frequent	frequent	ADJ
inlawrev-2700	941	13	flyer	flyer	NOUN
inlawrev-2700	941	14	bonuses	bonus	NOUN
inlawrev-2700	941	15	awarded	award	VERB
inlawrev-2700	941	16	,	,	PUNCT
inlawrev-2700	941	17	the	the	DET
inlawrev-2700	941	18	treatment	treatment	NOUN
inlawrev-2700	941	19	of	of	ADP
inlawrev-2700	941	20	frequent	frequent	ADJ
inlawrev-2700	941	21	flyer	flyer	NOUN
inlawrev-2700	941	22	bonus	bonus	NOUN
inlawrev-2700	941	23	income	income	NOUN
inlawrev-2700	941	24	will	will	AUX
inlawrev-2700	941	25	be	be	AUX
inlawrev-2700	941	26	consistent	consistent	ADJ
inlawrev-2700	941	27	with	with	ADP
inlawrev-2700	941	28	the	the	DET
inlawrev-2700	941	29	*	*	NOUN
inlawrev-2700	941	30	'	'	PART
inlawrev-2700	941	31	information	information	NOUN
inlawrev-2700	941	32	at	at	ADP
inlawrev-2700	941	33	source	source	NOUN
inlawrev-2700	941	34	"	"	PUNCT
inlawrev-2700	941	35	reporting	reporting	NOUN
inlawrev-2700	941	36	requirements	requirement	NOUN
inlawrev-2700	941	37	of	of	ADP
inlawrev-2700	941	38	the	the	DET
inlawrev-2700	941	39	code.^^^	code.^^^	NOUN
inlawrev-2700	941	40	under	under	ADP
inlawrev-2700	941	41	these	these	DET
inlawrev-2700	941	42	requirements	requirement	NOUN
inlawrev-2700	941	43	,	,	PUNCT
inlawrev-2700	941	44	payments	payment	NOUN
inlawrev-2700	941	45	of	of	ADP
inlawrev-2700	941	46	$	$	SYM
inlawrev-2700	941	47	600	600	NUM
inlawrev-2700	941	48	in	in	ADP
inlawrev-2700	941	49	any	any	DET
inlawrev-2700	941	50	year	year	NOUN
inlawrev-2700	941	51	2*'internal	2*'internal	NUM
inlawrev-2700	941	52	revenue	revenue	NOUN
inlawrev-2700	941	53	service	service	NOUN
inlawrev-2700	941	54	,	,	PUNCT
inlawrev-2700	941	55	department	department	NOUN
inlawrev-2700	941	56	of	of	ADP
inlawrev-2700	941	57	the	the	DET
inlawrev-2700	941	58	treasury	treasury	NOUN
inlawrev-2700	941	59	,	,	PUNCT
inlawrev-2700	941	60	pub	pub	NOUN
inlawrev-2700	941	61	.	.	PUNCT
inlawrev-2700	942	1	no	no	INTJ
inlawrev-2700	942	2	.	.	NOUN
inlawrev-2700	942	3	225	225	NUM
inlawrev-2700	942	4	,	,	PUNCT
inlawrev-2700	942	5	farmer	farmer	NOUN
inlawrev-2700	942	6	's	's	PART
inlawrev-2700	942	7	tax	tax	NOUN
inlawrev-2700	942	8	guide	guide	NOUN
inlawrev-2700	942	9	10	10	NUM
inlawrev-2700	942	10	(	(	PUNCT
inlawrev-2700	942	11	1983	1983	NUM
inlawrev-2700	942	12	)	)	PUNCT
inlawrev-2700	943	1	[	[	X
inlawrev-2700	943	2	hereinafter	hereinafter	NOUN
inlawrev-2700	943	3	farmer	farmer	NOUN
inlawrev-2700	943	4	's	's	PART
inlawrev-2700	943	5	tax	tax	NOUN
inlawrev-2700	943	6	guide	guide	NOUN
inlawrev-2700	943	7	]	]	PUNCT
inlawrev-2700	943	8	.	.	PUNCT
inlawrev-2700	944	1	^'^ind	^'^ind	PROPN
inlawrev-2700	944	2	.	.	PUNCT
inlawrev-2700	945	1	code	code	PROPN
inlawrev-2700	945	2	§	§	PROPN
inlawrev-2700	945	3	15	15	NUM
inlawrev-2700	945	4	-	-	SYM
inlawrev-2700	945	5	7	7	NUM
inlawrev-2700	945	6	-	-	PUNCT
inlawrev-2700	945	7	l-13(f	l-13(f	NOUN
inlawrev-2700	945	8	)	)	PUNCT
inlawrev-2700	945	9	(	(	PUNCT
inlawrev-2700	945	10	1982	1982	NUM
inlawrev-2700	945	11	)	)	PUNCT
inlawrev-2700	945	12	.	.	PUNCT
inlawrev-2700	946	1	this	this	DET
inlawrev-2700	946	2	section	section	NOUN
inlawrev-2700	946	3	provides	provide	VERB
inlawrev-2700	946	4	that	that	SCONJ
inlawrev-2700	946	5	all	all	DET
inlawrev-2700	946	6	net	net	ADJ
inlawrev-2700	946	7	earning	earning	NOUN
inlawrev-2700	946	8	or	or	CCONJ
inlawrev-2700	946	9	savings	saving	NOUN
inlawrev-2700	946	10	in	in	ADP
inlawrev-2700	946	11	excess	excess	NOUN
inlawrev-2700	946	12	of	of	ADP
inlawrev-2700	946	13	amount	amount	NOUN
inlawrev-2700	946	14	needed	need	VERB
inlawrev-2700	946	15	to	to	PART
inlawrev-2700	946	16	restore	restore	VERB
inlawrev-2700	946	17	a	a	DET
inlawrev-2700	946	18	deficit	deficit	NOUN
inlawrev-2700	946	19	,	,	PUNCT
inlawrev-2700	946	20	pay	pay	VERB
inlawrev-2700	946	21	stock	stock	NOUN
inlawrev-2700	946	22	dividends	dividend	NOUN
inlawrev-2700	946	23	and	and	CCONJ
inlawrev-2700	946	24	maintain	maintain	VERB
inlawrev-2700	946	25	reserves	reserve	NOUN
inlawrev-2700	946	26	shall	shall	AUX
inlawrev-2700	946	27	be	be	AUX
inlawrev-2700	946	28	distributed	distribute	VERB
inlawrev-2700	946	29	on	on	ADP
inlawrev-2700	946	30	a	a	DET
inlawrev-2700	946	31	patronage	patronage	NOUN
inlawrev-2700	946	32	basis	basis	NOUN
inlawrev-2700	946	33	,	,	PUNCT
inlawrev-2700	946	34	either	either	CCONJ
inlawrev-2700	946	35	to	to	ADP
inlawrev-2700	946	36	members	member	NOUN
inlawrev-2700	946	37	and	and	CCONJ
inlawrev-2700	946	38	non	non	NOUN
inlawrev-2700	946	39	-	-	NOUN
inlawrev-2700	946	40	members	member	NOUN
inlawrev-2700	946	41	or	or	CCONJ
inlawrev-2700	946	42	to	to	ADP
inlawrev-2700	946	43	members	member	NOUN
inlawrev-2700	946	44	only	only	ADV
inlawrev-2700	946	45	.	.	PUNCT
inlawrev-2700	947	1	^"farmer	^"farmer	PUNCT
inlawrev-2700	947	2	's	's	PART
inlawrev-2700	947	3	tax	tax	NOUN
inlawrev-2700	947	4	guide	guide	NOUN
inlawrev-2700	947	5	,	,	PUNCT
inlawrev-2700	947	6	at	at	ADP
inlawrev-2700	947	7	10	10	NUM
inlawrev-2700	947	8	.	.	PUNCT
inlawrev-2700	947	9	^^*see	^^*see	PUNCT
inlawrev-2700	948	1	i	i	PRON
inlawrev-2700	948	2	d.	d.	PROPN
inlawrev-2700	948	3	see	see	VERB
inlawrev-2700	948	4	generally	generally	ADV
inlawrev-2700	948	5	the	the	DET
inlawrev-2700	948	6	indiana	indiana	PROPN
inlawrev-2700	948	7	farm	farm	PROPN
inlawrev-2700	948	8	bureau	bureau	PROPN
inlawrev-2700	948	9	cooperative	cooperative	PROPN
inlawrev-2700	948	10	association	association	PROPN
inlawrev-2700	948	11	inc	inc	PROPN
inlawrev-2700	948	12	.	.	PROPN
inlawrev-2700	948	13	,	,	PUNCT
inlawrev-2700	948	14	cooperatives	cooperative	VERB
inlawrev-2700	948	15	the	the	DET
inlawrev-2700	948	16	american	american	ADJ
inlawrev-2700	948	17	way	way	NOUN
inlawrev-2700	948	18	\\	\\	NOUN
inlawrev-2700	948	19	8	8	NUM
inlawrev-2700	948	20	-	-	SYM
inlawrev-2700	948	21	10	10	NUM
inlawrev-2700	948	22	;	;	PUNCT
inlawrev-2700	948	23	the	the	DET
inlawrev-2700	948	24	indiana	indiana	PROPN
inlawrev-2700	948	25	farm	farm	PROPN
inlawrev-2700	948	26	bureau	bureau	PROPN
inlawrev-2700	948	27	cooperative	cooperative	PROPN
inlawrev-2700	948	28	association	association	PROPN
inlawrev-2700	948	29	inc	inc	PROPN
inlawrev-2700	948	30	.	.	PROPN
inlawrev-2700	948	31	,	,	PUNCT
inlawrev-2700	948	32	facts	fact	VERB
inlawrev-2700	948	33	11	11	NUM
inlawrev-2700	948	34	8	8	NUM
inlawrev-2700	948	35	,	,	PUNCT
inlawrev-2700	948	36	12	12	NUM
inlawrev-2700	948	37	-	-	SYM
inlawrev-2700	948	38	15	15	NUM
inlawrev-2700	948	39	.	.	PUNCT
inlawrev-2700	949	1	285xreas	285xrea	NOUN
inlawrev-2700	949	2	.	.	PUNCT
inlawrev-2700	950	1	reg	reg	PROPN
inlawrev-2700	950	2	.	.	PUNCT
inlawrev-2700	951	1	§	§	PROPN
inlawrev-2700	951	2	1.6044	1.6044	NUM
inlawrev-2700	951	3	-	-	PUNCT
inlawrev-2700	951	4	5(b)(l	5(b)(l	NUM
inlawrev-2700	951	5	)	)	PUNCT
inlawrev-2700	951	6	(	(	PUNCT
inlawrev-2700	951	7	as	as	SCONJ
inlawrev-2700	951	8	amended	amend	VERB
inlawrev-2700	951	9	in	in	ADP
inlawrev-2700	951	10	1977	1977	NUM
inlawrev-2700	951	11	)	)	PUNCT
inlawrev-2700	951	12	.	.	PUNCT
inlawrev-2700	952	1	the	the	DET
inlawrev-2700	952	2	statement	statement	NOUN
inlawrev-2700	952	3	shall	shall	AUX
inlawrev-2700	952	4	"	"	PUNCT
inlawrev-2700	952	5	[	[	PUNCT
inlawrev-2700	952	6	s]how	s]how	NOUN
inlawrev-2700	952	7	the	the	DET
inlawrev-2700	952	8	aggregate	aggregate	ADJ
inlawrev-2700	952	9	amount	amount	NOUN
inlawrev-2700	952	10	of	of	ADP
inlawrev-2700	952	11	payments	payment	NOUN
inlawrev-2700	952	12	shown	show	VERB
inlawrev-2700	952	13	on	on	ADP
inlawrev-2700	952	14	the	the	DET
inlawrev-2700	952	15	return	return	NOUN
inlawrev-2700	952	16	as	as	ADP
inlawrev-2700	952	17	having	having	AUX
inlawrev-2700	952	18	been	be	AUX
inlawrev-2700	952	19	made	make	VERB
inlawrev-2700	952	20	to	to	ADP
inlawrev-2700	952	21	such	such	ADJ
inlawrev-2700	952	22	persons	person	NOUN
inlawrev-2700	952	23	.	.	PUNCT
inlawrev-2700	952	24	...	...	PUNCT
inlawrev-2700	952	25	"	"	PUNCT
inlawrev-2700	953	1	286treas	286treas	X
inlawrev-2700	953	2	.	.	PUNCT
inlawrev-2700	954	1	reg	reg	NOUN
inlawrev-2700	954	2	.	.	PUNCT
inlawrev-2700	955	1	§	§	PROPN
inlawrev-2700	955	2	1.6044	1.6044	NUM
inlawrev-2700	955	3	-	-	SYM
inlawrev-2700	955	4	3	3	NUM
inlawrev-2700	955	5	(	(	PUNCT
inlawrev-2700	955	6	1962	1962	NUM
inlawrev-2700	955	7	)	)	PUNCT
inlawrev-2700	955	8	(	(	PUNCT
inlawrev-2700	955	9	lists	list	NOUN
inlawrev-2700	955	10	amounts	amount	VERB
inlawrev-2700	955	11	required	require	VERB
inlawrev-2700	955	12	to	to	PART
inlawrev-2700	955	13	be	be	AUX
inlawrev-2700	955	14	reported	report	VERB
inlawrev-2700	955	15	to	to	ADP
inlawrev-2700	955	16	the	the	DET
inlawrev-2700	955	17	irs	irs	PROPN
inlawrev-2700	955	18	by	by	ADP
inlawrev-2700	955	19	cooperative	cooperative	ADJ
inlawrev-2700	955	20	organizations	organization	NOUN
inlawrev-2700	955	21	)	)	PUNCT
inlawrev-2700	955	22	.	.	PUNCT
inlawrev-2700	956	1	"	"	PUNCT
inlawrev-2700	956	2	^'see	^'see	ADJ
inlawrev-2700	956	3	treas	treas	PROPN
inlawrev-2700	956	4	.	.	PUNCT
inlawrev-2700	957	1	reg	reg	PROPN
inlawrev-2700	957	2	.	.	PUNCT
inlawrev-2700	958	1	§	§	PROPN
inlawrev-2700	958	2	1.6044	1.6044	NUM
inlawrev-2700	958	3	-	-	SYM
inlawrev-2700	958	4	5	5	NUM
inlawrev-2700	958	5	(	(	PUNCT
inlawrev-2700	958	6	b)(1	b)(1	NOUN
inlawrev-2700	958	7	)	)	PUNCT
inlawrev-2700	958	8	(	(	PUNCT
inlawrev-2700	958	9	as	as	SCONJ
inlawrev-2700	958	10	amended	amend	VERB
inlawrev-2700	958	11	in	in	ADP
inlawrev-2700	958	12	1977	1977	NUM
inlawrev-2700	958	13	)	)	PUNCT
inlawrev-2700	958	14	.	.	PUNCT
inlawrev-2700	959	1	^««i.r.c	^««i.r.c	PROPN
inlawrev-2700	959	2	.	.	PUNCT
inlawrev-2700	959	3	§	§	PROPN
inlawrev-2700	959	4	6041(a	6041(a	NUM
inlawrev-2700	959	5	)	)	PUNCT
inlawrev-2700	959	6	(	(	PUNCT
inlawrev-2700	959	7	1986	1986	NUM
inlawrev-2700	959	8	)	)	PUNCT
inlawrev-2700	959	9	states	state	NOUN
inlawrev-2700	959	10	:	:	PUNCT
inlawrev-2700	959	11	all	all	DET
inlawrev-2700	959	12	persons	person	NOUN
inlawrev-2700	959	13	engaged	engage	VERB
inlawrev-2700	959	14	in	in	ADP
inlawrev-2700	959	15	a	a	DET
inlawrev-2700	959	16	trade	trade	NOUN
inlawrev-2700	959	17	or	or	CCONJ
inlawrev-2700	959	18	business	business	NOUN
inlawrev-2700	959	19	and	and	CCONJ
inlawrev-2700	959	20	making	make	VERB
inlawrev-2700	959	21	payment	payment	NOUN
inlawrev-2700	959	22	in	in	ADP
inlawrev-2700	959	23	the	the	DET
inlawrev-2700	959	24	course	course	NOUN
inlawrev-2700	959	25	of	of	ADP
inlawrev-2700	959	26	such	such	ADJ
inlawrev-2700	959	27	trade	trade	NOUN
inlawrev-2700	959	28	or	or	CCONJ
inlawrev-2700	959	29	business	business	NOUN
inlawrev-2700	959	30	to	to	ADP
inlawrev-2700	959	31	another	another	DET
inlawrev-2700	959	32	person	person	NOUN
inlawrev-2700	959	33	,	,	PUNCT
inlawrev-2700	959	34	of	of	ADP
inlawrev-2700	959	35	rent	rent	NOUN
inlawrev-2700	959	36	,	,	PUNCT
inlawrev-2700	959	37	salaries	salary	NOUN
inlawrev-2700	959	38	,	,	PUNCT
inlawrev-2700	959	39	wages	wage	NOUN
inlawrev-2700	959	40	,	,	PUNCT
inlawrev-2700	959	41	premiums	premium	NOUN
inlawrev-2700	959	42	,	,	PUNCT
inlawrev-2700	959	43	annuities	annuity	NOUN
inlawrev-2700	959	44	,	,	PUNCT
inlawrev-2700	959	45	compensations	compensation	NOUN
inlawrev-2700	959	46	,	,	PUNCT
inlawrev-2700	959	47	remunerations	remuneration	NOUN
inlawrev-2700	959	48	,	,	PUNCT
inlawrev-2700	959	49	emoluments	emolument	NOUN
inlawrev-2700	959	50	,	,	PUNCT
inlawrev-2700	959	51	or	or	CCONJ
inlawrev-2700	959	52	other	other	ADJ
inlawrev-2700	959	53	fixed	fix	VERB
inlawrev-2700	959	54	or	or	CCONJ
inlawrev-2700	959	55	determinable	determinable	ADJ
inlawrev-2700	959	56	gains	gain	NOUN
inlawrev-2700	959	57	,	,	PUNCT
inlawrev-2700	959	58	profits	profit	NOUN
inlawrev-2700	959	59	and	and	CCONJ
inlawrev-2700	959	60	income	income	NOUN
inlawrev-2700	959	61	...	...	PUNCT
inlawrev-2700	959	62	of	of	ADP
inlawrev-2700	959	63	$	$	SYM
inlawrev-2700	959	64	600	600	NUM
inlawrev-2700	959	65	or	or	CCONJ
inlawrev-2700	959	66	more	more	ADJ
inlawrev-2700	959	67	in	in	ADP
inlawrev-2700	959	68	any	any	DET
inlawrev-2700	959	69	taxable	taxable	ADJ
inlawrev-2700	959	70	year	year	NOUN
inlawrev-2700	959	71	.	.	PUNCT
inlawrev-2700	959	72	.	.	PUNCT
inlawrev-2700	959	73	.	.	PUNCT
inlawrev-2700	960	1	shall	shall	AUX
inlawrev-2700	960	2	render	render	VERB
inlawrev-2700	960	3	a	a	DET
inlawrev-2700	960	4	true	true	ADJ
inlawrev-2700	960	5	and	and	CCONJ
inlawrev-2700	960	6	accurate	accurate	ADJ
inlawrev-2700	960	7	return	return	NOUN
inlawrev-2700	960	8	.	.	PUNCT
inlawrev-2700	960	9	.	.	PUNCT
inlawrev-2700	960	10	.	.	PUNCT
inlawrev-2700	961	1	setting	set	VERB
inlawrev-2700	961	2	for	for	ADP
inlawrev-2700	961	3	the	the	DET
inlawrev-2700	961	4	amount	amount	NOUN
inlawrev-2700	961	5	.	.	PUNCT
inlawrev-2700	961	6	.	.	PUNCT
inlawrev-2700	962	1	.	.	PUNCT
inlawrev-2700	963	1	and	and	CCONJ
inlawrev-2700	963	2	the	the	DET
inlawrev-2700	963	3	name	name	NOUN
inlawrev-2700	963	4	and	and	CCONJ
inlawrev-2700	963	5	address	address	NOUN
inlawrev-2700	963	6	of	of	ADP
inlawrev-2700	963	7	the	the	DET
inlawrev-2700	963	8	recipient	recipient	NOUN
inlawrev-2700	963	9	of	of	ADP
inlawrev-2700	963	10	such	such	ADJ
inlawrev-2700	963	11	payment	payment	NOUN
inlawrev-2700	963	12	.	.	PUNCT
inlawrev-2700	964	1	856	856	NUM
inlawrev-2700	964	2	indiana	indiana	PROPN
inlawrev-2700	964	3	law	law	PROPN
inlawrev-2700	964	4	review	review	NOUN
inlawrev-2700	964	5	[	[	X
inlawrev-2700	964	6	vol	vol	NOUN
inlawrev-2700	964	7	.	.	NOUN
inlawrev-2700	964	8	20:823	20:823	NUM
inlawrev-2700	964	9	must	must	AUX
inlawrev-2700	964	10	be	be	AUX
inlawrev-2700	964	11	reported	report	VERB
inlawrev-2700	964	12	at	at	ADP
inlawrev-2700	964	13	the	the	DET
inlawrev-2700	964	14	source	source	NOUN
inlawrev-2700	964	15	of	of	ADP
inlawrev-2700	964	16	the	the	DET
inlawrev-2700	964	17	payment	payment	NOUN
inlawrev-2700	964	18	by	by	ADP
inlawrev-2700	964	19	the	the	DET
inlawrev-2700	964	20	payor	payor	NOUN
inlawrev-2700	964	21	.	.	PUNCT
inlawrev-2700	965	1	^^^	^^^	PUNCT
inlawrev-2700	965	2	when	when	SCONJ
inlawrev-2700	965	3	it	it	PRON
inlawrev-2700	965	4	awards	award	VERB
inlawrev-2700	965	5	a	a	DET
inlawrev-2700	965	6	bonus	bonus	NOUN
inlawrev-2700	965	7	,	,	PUNCT
inlawrev-2700	965	8	the	the	DET
inlawrev-2700	965	9	airune	airune	NOUN
inlawrev-2700	965	10	is	be	AUX
inlawrev-2700	965	11	the	the	DET
inlawrev-2700	965	12	preuminary	preuminary	ADJ
inlawrev-2700	965	13	source	source	NOUN
inlawrev-2700	965	14	of	of	ADP
inlawrev-2700	965	15	the	the	DET
inlawrev-2700	965	16	bonus	bonus	NOUN
inlawrev-2700	965	17	and	and	CCONJ
inlawrev-2700	965	18	is	be	AUX
inlawrev-2700	965	19	making	make	VERB
inlawrev-2700	965	20	a	a	DET
inlawrev-2700	965	21	payment	payment	NOUN
inlawrev-2700	965	22	in	in	ADP
inlawrev-2700	965	23	connection	connection	NOUN
inlawrev-2700	965	24	with	with	ADP
inlawrev-2700	965	25	its	its	PRON
inlawrev-2700	965	26	trade	trade	NOUN
inlawrev-2700	965	27	or	or	CCONJ
inlawrev-2700	965	28	business	business	NOUN
inlawrev-2700	965	29	because	because	SCONJ
inlawrev-2700	965	30	the	the	DET
inlawrev-2700	965	31	bonuses	bonus	NOUN
inlawrev-2700	965	32	are	be	AUX
inlawrev-2700	965	33	paid	pay	VERB
inlawrev-2700	965	34	and	and	CCONJ
inlawrev-2700	965	35	deducted	deduct	VERB
inlawrev-2700	965	36	by	by	ADP
inlawrev-2700	965	37	the	the	DET
inlawrev-2700	965	38	airhne	airhne	NOUN
inlawrev-2700	965	39	as	as	ADP
inlawrev-2700	965	40	a	a	DET
inlawrev-2700	965	41	promotional	promotional	ADJ
inlawrev-2700	965	42	expense	expense	NOUN
inlawrev-2700	965	43	.	.	PUNCT
inlawrev-2700	966	1	^^	^^	PUNCT
inlawrev-2700	966	2	°	°	PROPN
inlawrev-2700	966	3	thus	thus	ADV
inlawrev-2700	966	4	,	,	PUNCT
inlawrev-2700	966	5	the	the	DET
inlawrev-2700	966	6	aidine	aidine	NOUN
inlawrev-2700	966	7	should	should	AUX
inlawrev-2700	966	8	be	be	AUX
inlawrev-2700	966	9	required	require	VERB
inlawrev-2700	966	10	to	to	PART
inlawrev-2700	966	11	send	send	VERB
inlawrev-2700	966	12	information	information	NOUN
inlawrev-2700	966	13	statements	statement	NOUN
inlawrev-2700	966	14	to	to	ADP
inlawrev-2700	966	15	the	the	DET
inlawrev-2700	966	16	recipient	recipient	NOUN
inlawrev-2700	966	17	and	and	CCONJ
inlawrev-2700	966	18	to	to	ADP
inlawrev-2700	966	19	the	the	DET
inlawrev-2700	966	20	internal	internal	ADJ
inlawrev-2700	966	21	revenue	revenue	NOUN
inlawrev-2700	966	22	service	service	NOUN
inlawrev-2700	966	23	in	in	ADP
inlawrev-2700	966	24	order	order	NOUN
inlawrev-2700	966	25	to	to	PART
inlawrev-2700	966	26	be	be	AUX
inlawrev-2700	966	27	consistent	consistent	ADJ
inlawrev-2700	966	28	with	with	ADP
inlawrev-2700	966	29	other	other	ADJ
inlawrev-2700	966	30	information	information	NOUN
inlawrev-2700	966	31	at	at	ADP
inlawrev-2700	966	32	source	source	NOUN
inlawrev-2700	966	33	requirements	requirement	NOUN
inlawrev-2700	966	34	.	.	PUNCT
inlawrev-2700	967	1	also	also	ADV
inlawrev-2700	967	2	,	,	PUNCT
inlawrev-2700	967	3	the	the	DET
inlawrev-2700	967	4	airline	airline	NOUN
inlawrev-2700	967	5	is	be	AUX
inlawrev-2700	967	6	in	in	ADP
inlawrev-2700	967	7	a	a	DET
inlawrev-2700	967	8	better	well	ADJ
inlawrev-2700	967	9	position	position	NOUN
inlawrev-2700	967	10	to	to	PART
inlawrev-2700	967	11	report	report	VERB
inlawrev-2700	967	12	than	than	ADP
inlawrev-2700	967	13	the	the	DET
inlawrev-2700	967	14	employer	employer	NOUN
inlawrev-2700	967	15	because	because	SCONJ
inlawrev-2700	967	16	the	the	DET
inlawrev-2700	967	17	airline	airline	NOUN
inlawrev-2700	967	18	is	be	AUX
inlawrev-2700	967	19	reporting	report	VERB
inlawrev-2700	967	20	information	information	NOUN
inlawrev-2700	967	21	already	already	ADV
inlawrev-2700	967	22	collected	collect	VERB
inlawrev-2700	967	23	in	in	ADP
inlawrev-2700	967	24	the	the	DET
inlawrev-2700	967	25	course	course	NOUN
inlawrev-2700	967	26	of	of	ADP
inlawrev-2700	967	27	everyday	everyday	ADJ
inlawrev-2700	967	28	transactions	transaction	NOUN
inlawrev-2700	967	29	.	.	PUNCT
inlawrev-2700	968	1	viii	viii	PROPN
inlawrev-2700	968	2	.	.	PUNCT
inlawrev-2700	969	1	conclusion	conclusion	NOUN
inlawrev-2700	969	2	frequent	frequent	ADJ
inlawrev-2700	969	3	flyer	flyer	NOUN
inlawrev-2700	969	4	bonus	bonus	NOUN
inlawrev-2700	969	5	awards	award	NOUN
inlawrev-2700	969	6	are	be	AUX
inlawrev-2700	969	7	not	not	PART
inlawrev-2700	969	8	income	income	NOUN
inlawrev-2700	969	9	to	to	ADP
inlawrev-2700	969	10	a	a	DET
inlawrev-2700	969	11	person	person	NOUN
inlawrev-2700	969	12	who	who	PRON
inlawrev-2700	969	13	purchases	purchase	VERB
inlawrev-2700	969	14	the	the	DET
inlawrev-2700	969	15	underlying	underlying	ADJ
inlawrev-2700	969	16	flights	flight	NOUN
inlawrev-2700	969	17	because	because	SCONJ
inlawrev-2700	969	18	the	the	DET
inlawrev-2700	969	19	bonus	bonus	NOUN
inlawrev-2700	969	20	should	should	AUX
inlawrev-2700	969	21	be	be	AUX
inlawrev-2700	969	22	considered	consider	VERB
inlawrev-2700	969	23	to	to	PART
inlawrev-2700	969	24	be	be	AUX
inlawrev-2700	969	25	a	a	DET
inlawrev-2700	969	26	rebate	rebate	NOUN
inlawrev-2700	969	27	or	or	CCONJ
inlawrev-2700	969	28	volume	volume	NOUN
inlawrev-2700	969	29	discount	discount	NOUN
inlawrev-2700	969	30	taken	take	VERB
inlawrev-2700	969	31	over	over	ADP
inlawrev-2700	969	32	time	time	NOUN
inlawrev-2700	969	33	.	.	PUNCT
inlawrev-2700	970	1	therefore	therefore	ADV
inlawrev-2700	970	2	,	,	PUNCT
inlawrev-2700	970	3	no	no	DET
inlawrev-2700	970	4	income	income	NOUN
inlawrev-2700	970	5	is	be	AUX
inlawrev-2700	970	6	realized	realize	VERB
inlawrev-2700	970	7	by	by	ADP
inlawrev-2700	970	8	frequent	frequent	ADJ
inlawrev-2700	970	9	flyers	flyer	NOUN
inlawrev-2700	970	10	who	who	PRON
inlawrev-2700	970	11	buy	buy	VERB
inlawrev-2700	970	12	their	their	PRON
inlawrev-2700	970	13	own	own	ADJ
inlawrev-2700	970	14	tickets	ticket	NOUN
inlawrev-2700	970	15	to	to	PART
inlawrev-2700	970	16	earn	earn	VERB
inlawrev-2700	970	17	flights	flight	NOUN
inlawrev-2700	970	18	.	.	PUNCT
inlawrev-2700	971	1	furthermore	furthermore	ADV
inlawrev-2700	971	2	,	,	PUNCT
inlawrev-2700	971	3	generally	generally	ADV
inlawrev-2700	971	4	,	,	PUNCT
inlawrev-2700	971	5	if	if	SCONJ
inlawrev-2700	971	6	the	the	DET
inlawrev-2700	971	7	purchaser	purchaser	NOUN
inlawrev-2700	971	8	of	of	ADP
inlawrev-2700	971	9	the	the	DET
inlawrev-2700	971	10	underlying	underlie	VERB
inlawrev-2700	971	11	flights	flight	NOUN
inlawrev-2700	971	12	transfers	transfer	NOUN
inlawrev-2700	971	13	an	an	DET
inlawrev-2700	971	14	earned	earn	VERB
inlawrev-2700	971	15	bonus	bonus	NOUN
inlawrev-2700	971	16	to	to	ADP
inlawrev-2700	971	17	a	a	DET
inlawrev-2700	971	18	third	third	ADJ
inlawrev-2700	971	19	party	party	NOUN
inlawrev-2700	971	20	,	,	PUNCT
inlawrev-2700	971	21	the	the	DET
inlawrev-2700	971	22	purchaser	purchaser	NOUN
inlawrev-2700	971	23	of	of	ADP
inlawrev-2700	971	24	the	the	DET
inlawrev-2700	971	25	underlying	underlying	ADJ
inlawrev-2700	971	26	flights	flight	NOUN
inlawrev-2700	971	27	will	will	AUX
inlawrev-2700	971	28	recognize	recognize	VERB
inlawrev-2700	971	29	income	income	NOUN
inlawrev-2700	971	30	only	only	ADV
inlawrev-2700	971	31	to	to	ADP
inlawrev-2700	971	32	the	the	DET
inlawrev-2700	971	33	extent	extent	NOUN
inlawrev-2700	971	34	of	of	ADP
inlawrev-2700	971	35	any	any	DET
inlawrev-2700	971	36	compensation	compensation	NOUN
inlawrev-2700	971	37	received	receive	VERB
inlawrev-2700	971	38	for	for	ADP
inlawrev-2700	971	39	the	the	DET
inlawrev-2700	971	40	bonus	bonus	NOUN
inlawrev-2700	971	41	given	give	VERB
inlawrev-2700	971	42	up	up	ADP
inlawrev-2700	971	43	.	.	PUNCT
inlawrev-2700	972	1	if	if	SCONJ
inlawrev-2700	972	2	,	,	PUNCT
inlawrev-2700	972	3	however	however	ADV
inlawrev-2700	972	4	,	,	PUNCT
inlawrev-2700	972	5	the	the	DET
inlawrev-2700	972	6	*	*	PUNCT
inlawrev-2700	972	7	'	'	PUNCT
inlawrev-2700	972	8	purchaser	purchaser	NOUN
inlawrev-2700	972	9	"	"	PUNCT
inlawrev-2700	972	10	of	of	ADP
inlawrev-2700	972	11	the	the	DET
inlawrev-2700	972	12	underlying	underlying	ADJ
inlawrev-2700	972	13	flights	flight	NOUN
inlawrev-2700	972	14	is	be	AUX
inlawrev-2700	972	15	an	an	DET
inlawrev-2700	972	16	employer	employer	NOUN
inlawrev-2700	972	17	,	,	PUNCT
inlawrev-2700	972	18	and	and	CCONJ
inlawrev-2700	972	19	if	if	SCONJ
inlawrev-2700	972	20	the	the	DET
inlawrev-2700	972	21	employee	employee	NOUN
inlawrev-2700	972	22	who	who	PRON
inlawrev-2700	972	23	earned	earn	VERB
inlawrev-2700	972	24	the	the	DET
inlawrev-2700	972	25	mileage	mileage	NOUN
inlawrev-2700	972	26	credit	credit	NOUN
inlawrev-2700	972	27	is	be	AUX
inlawrev-2700	972	28	allowed	allow	VERB
inlawrev-2700	972	29	to	to	PART
inlawrev-2700	972	30	retain	retain	VERB
inlawrev-2700	972	31	the	the	DET
inlawrev-2700	972	32	bonus	bonus	NOUN
inlawrev-2700	972	33	,	,	PUNCT
inlawrev-2700	972	34	the	the	DET
inlawrev-2700	972	35	employer	employer	NOUN
inlawrev-2700	972	36	should	should	AUX
inlawrev-2700	972	37	properly	properly	ADV
inlawrev-2700	972	38	be	be	AUX
inlawrev-2700	972	39	considered	consider	VERB
inlawrev-2700	972	40	the	the	DET
inlawrev-2700	972	41	purchaser	purchaser	NOUN
inlawrev-2700	972	42	because	because	SCONJ
inlawrev-2700	972	43	without	without	ADP
inlawrev-2700	972	44	the	the	DET
inlawrev-2700	972	45	employer	employer	NOUN
inlawrev-2700	972	46	's	's	PART
inlawrev-2700	972	47	payment	payment	NOUN
inlawrev-2700	972	48	for	for	ADP
inlawrev-2700	972	49	the	the	DET
inlawrev-2700	972	50	underlying	underlie	VERB
inlawrev-2700	972	51	tickets	ticket	NOUN
inlawrev-2700	972	52	,	,	PUNCT
inlawrev-2700	972	53	the	the	DET
inlawrev-2700	972	54	bonus	bonus	NOUN
inlawrev-2700	972	55	could	could	AUX
inlawrev-2700	972	56	not	not	PART
inlawrev-2700	972	57	have	have	AUX
inlawrev-2700	972	58	been	be	AUX
inlawrev-2700	972	59	earned	earn	VERB
inlawrev-2700	972	60	.	.	PUNCT
inlawrev-2700	973	1	therefore	therefore	ADV
inlawrev-2700	973	2	,	,	PUNCT
inlawrev-2700	973	3	the	the	DET
inlawrev-2700	973	4	employer	employer	NOUN
inlawrev-2700	973	5	has	have	AUX
inlawrev-2700	973	6	"	"	PUNCT
inlawrev-2700	973	7	transferred	transfer	VERB
inlawrev-2700	973	8	"	"	PUNCT
inlawrev-2700	973	9	the	the	DET
inlawrev-2700	973	10	bonus	bonus	NOUN
inlawrev-2700	973	11	to	to	ADP
inlawrev-2700	973	12	the	the	DET
inlawrev-2700	973	13	employee	employee	NOUN
inlawrev-2700	973	14	even	even	ADV
inlawrev-2700	973	15	if	if	SCONJ
inlawrev-2700	973	16	the	the	DET
inlawrev-2700	973	17	employee	employee	NOUN
inlawrev-2700	973	18	receives	receive	VERB
inlawrev-2700	973	19	it	it	PRON
inlawrev-2700	973	20	directly	directly	ADV
inlawrev-2700	973	21	from	from	ADP
inlawrev-2700	973	22	the	the	DET
inlawrev-2700	973	23	airline	airline	NOUN
inlawrev-2700	973	24	.	.	PUNCT
inlawrev-2700	974	1	furthermore	furthermore	ADV
inlawrev-2700	974	2	,	,	PUNCT
inlawrev-2700	974	3	the	the	DET
inlawrev-2700	974	4	employment	employment	NOUN
inlawrev-2700	974	5	relationship	relationship	NOUN
inlawrev-2700	974	6	requires	require	VERB
inlawrev-2700	974	7	that	that	SCONJ
inlawrev-2700	974	8	the	the	DET
inlawrev-2700	974	9	employee	employee	NOUN
inlawrev-2700	974	10	recognize	recognize	VERB
inlawrev-2700	974	11	gross	gross	ADJ
inlawrev-2700	974	12	income	income	NOUN
inlawrev-2700	974	13	to	to	ADP
inlawrev-2700	974	14	the	the	DET
inlawrev-2700	974	15	extent	extent	NOUN
inlawrev-2700	974	16	of	of	ADP
inlawrev-2700	974	17	the	the	DET
inlawrev-2700	974	18	fair	fair	ADJ
inlawrev-2700	974	19	market	market	NOUN
inlawrev-2700	974	20	value	value	NOUN
inlawrev-2700	974	21	of	of	ADP
inlawrev-2700	974	22	the	the	DET
inlawrev-2700	974	23	bonus	bonus	NOUN
inlawrev-2700	974	24	received	receive	VERB
inlawrev-2700	974	25	as	as	SCONJ
inlawrev-2700	974	26	adjusted	adjust	VERB
inlawrev-2700	974	27	by	by	ADP
inlawrev-2700	974	28	the	the	DET
inlawrev-2700	974	29	subjective	subjective	ADJ
inlawrev-2700	974	30	worth	worth	NOUN
inlawrev-2700	974	31	of	of	ADP
inlawrev-2700	974	32	the	the	DET
inlawrev-2700	974	33	bonus	bonus	NOUN
inlawrev-2700	974	34	to	to	ADP
inlawrev-2700	974	35	the	the	DET
inlawrev-2700	974	36	employee	employee	NOUN
inlawrev-2700	974	37	.	.	PUNCT
inlawrev-2700	975	1	because	because	SCONJ
inlawrev-2700	975	2	the	the	DET
inlawrev-2700	975	3	courts	court	NOUN
inlawrev-2700	975	4	have	have	AUX
inlawrev-2700	975	5	consistently	consistently	ADV
inlawrev-2700	975	6	been	be	AUX
inlawrev-2700	975	7	reluctant	reluctant	ADJ
inlawrev-2700	975	8	to	to	PART
inlawrev-2700	975	9	infer	infer	VERB
inlawrev-2700	975	10	gratuitous	gratuitous	ADJ
inlawrev-2700	975	11	motives	motive	NOUN
inlawrev-2700	975	12	to	to	ADP
inlawrev-2700	975	13	the	the	DET
inlawrev-2700	975	14	employment	employment	NOUN
inlawrev-2700	975	15	relationship	relationship	NOUN
inlawrev-2700	975	16	,	,	PUNCT
inlawrev-2700	975	17	the	the	DET
inlawrev-2700	975	18	bonus	bonus	NOUN
inlawrev-2700	975	19	has	have	AUX
inlawrev-2700	975	20	been	be	AUX
inlawrev-2700	975	21	transferred	transfer	VERB
inlawrev-2700	975	22	to	to	ADP
inlawrev-2700	975	23	the	the	DET
inlawrev-2700	975	24	employee	employee	NOUN
inlawrev-2700	975	25	as	as	ADP
inlawrev-2700	975	26	a	a	DET
inlawrev-2700	975	27	form	form	NOUN
inlawrev-2700	975	28	of	of	ADP
inlawrev-2700	975	29	remuneration	remuneration	NOUN
inlawrev-2700	975	30	and	and	CCONJ
inlawrev-2700	975	31	not	not	PART
inlawrev-2700	975	32	as	as	ADP
inlawrev-2700	975	33	a	a	DET
inlawrev-2700	975	34	gift	gift	NOUN
inlawrev-2700	975	35	.	.	PUNCT
inlawrev-2700	976	1	the	the	DET
inlawrev-2700	976	2	income	income	NOUN
inlawrev-2700	976	3	thus	thus	ADV
inlawrev-2700	976	4	allocated	allocate	VERB
inlawrev-2700	976	5	to	to	ADP
inlawrev-2700	976	6	an	an	DET
inlawrev-2700	976	7	employee	employee	NOUN
inlawrev-2700	976	8	by	by	ADP
inlawrev-2700	976	9	the	the	DET
inlawrev-2700	976	10	receipt	receipt	NOUN
inlawrev-2700	976	11	of	of	ADP
inlawrev-2700	976	12	a	a	DET
inlawrev-2700	976	13	bonus	bonus	NOUN
inlawrev-2700	976	14	flight	flight	NOUN
inlawrev-2700	976	15	for	for	ADP
inlawrev-2700	976	16	personal	personal	ADJ
inlawrev-2700	976	17	use	use	NOUN
inlawrev-2700	976	18	can	can	AUX
inlawrev-2700	976	19	not	not	PART
inlawrev-2700	976	20	be	be	AUX
inlawrev-2700	976	21	excluded	exclude	VERB
inlawrev-2700	976	22	under	under	ADP
inlawrev-2700	976	23	the	the	DET
inlawrev-2700	976	24	gift	gift	NOUN
inlawrev-2700	976	25	or	or	CCONJ
inlawrev-2700	976	26	prize	prize	NOUN
inlawrev-2700	976	27	and	and	CCONJ
inlawrev-2700	976	28	award	award	NOUN
inlawrev-2700	976	29	exclusionary	exclusionary	ADJ
inlawrev-2700	976	30	sections	section	NOUN
inlawrev-2700	976	31	of	of	ADP
inlawrev-2700	976	32	the	the	DET
inlawrev-2700	976	33	code	code	NOUN
inlawrev-2700	976	34	.	.	PUNCT
inlawrev-2700	977	1	furthermore	furthermore	ADV
inlawrev-2700	977	2	,	,	PUNCT
inlawrev-2700	977	3	despite	despite	SCONJ
inlawrev-2700	977	4	the	the	DET
inlawrev-2700	977	5	fact	fact	NOUN
inlawrev-2700	977	6	that	that	SCONJ
inlawrev-2700	977	7	a	a	DET
inlawrev-2700	977	8	literal	literal	ADJ
inlawrev-2700	977	9	reading	reading	NOUN
inlawrev-2700	977	10	of	of	ADP
inlawrev-2700	977	11	the	the	DET
inlawrev-2700	977	12	de	de	PROPN
inlawrev-2700	977	13	minimus	minimus	NOUN
inlawrev-2700	977	14	fringe	fringe	NOUN
inlawrev-2700	977	15	benefit	benefit	NOUN
inlawrev-2700	977	16	rules	rule	NOUN
inlawrev-2700	977	17	implies	imply	VERB
inlawrev-2700	977	18	exclusion	exclusion	NOUN
inlawrev-2700	977	19	,	,	PUNCT
inlawrev-2700	977	20	congress	congress	PROPN
inlawrev-2700	977	21	'	'	PART
inlawrev-2700	977	22	intent	intent	NOUN
inlawrev-2700	977	23	when	when	SCONJ
inlawrev-2700	977	24	they	they	PRON
inlawrev-2700	977	25	promulgated	promulgate	VERB
inlawrev-2700	977	26	the	the	DET
inlawrev-2700	977	27	rules	rule	NOUN
inlawrev-2700	977	28	indicates	indicate	VERB
inlawrev-2700	977	29	that	that	SCONJ
inlawrev-2700	977	30	the	the	DET
inlawrev-2700	977	31	inclusive	inclusive	ADJ
inlawrev-2700	977	32	gross	gross	ADJ
inlawrev-2700	977	33	income	income	NOUN
inlawrev-2700	977	34	concept	concept	NOUN
inlawrev-2700	977	35	requires	require	VERB
inlawrev-2700	977	36	the	the	DET
inlawrev-2700	977	37	recognition	recognition	NOUN
inlawrev-2700	977	38	of	of	ADP
inlawrev-2700	977	39	the	the	DET
inlawrev-2700	977	40	bonuses	bonus	NOUN
inlawrev-2700	977	41	as	as	ADP
inlawrev-2700	977	42	income	income	NOUN
inlawrev-2700	977	43	.	.	PUNCT
inlawrev-2700	977	44	''	''	PUNCT
inlawrev-2700	978	1	'	'	PUNCT
inlawrev-2700	978	2	i	i	PRON
inlawrev-2700	978	3	d.	d.	PROPN
inlawrev-2700	978	4	'	'	PUNCT
inlawrev-2700	978	5	"	"	PUNCT
inlawrev-2700	978	6	^see	^see	PROPN
inlawrev-2700	978	7	supra	supra	PROPN
inlawrev-2700	978	8	notes	note	VERB
inlawrev-2700	978	9	16	16	NUM
inlawrev-2700	978	10	-	-	SYM
inlawrev-2700	978	11	21	21	NUM
inlawrev-2700	978	12	and	and	CCONJ
inlawrev-2700	978	13	accompanying	accompany	VERB
inlawrev-2700	978	14	text	text	NOUN
inlawrev-2700	978	15	.	.	PUNCT
inlawrev-2700	979	1	1987	1987	NUM
inlawrev-2700	979	2	]	]	PUNCT
inlawrev-2700	979	3	frequent	frequent	ADJ
inlawrev-2700	979	4	flyer	flyer	NOUN
inlawrev-2700	979	5	benefits	benefit	VERB
inlawrev-2700	979	6	857	857	NUM
inlawrev-2700	979	7	if	if	SCONJ
inlawrev-2700	979	8	bonus	bonus	NOUN
inlawrev-2700	979	9	flights	flight	NOUN
inlawrev-2700	979	10	are	be	AUX
inlawrev-2700	979	11	transferred	transfer	VERB
inlawrev-2700	979	12	to	to	ADP
inlawrev-2700	979	13	the	the	DET
inlawrev-2700	979	14	employee	employee	NOUN
inlawrev-2700	979	15	for	for	ADP
inlawrev-2700	979	16	the	the	DET
inlawrev-2700	979	17	purpose	purpose	NOUN
inlawrev-2700	979	18	of	of	ADP
inlawrev-2700	979	19	"	"	PUNCT
inlawrev-2700	979	20	remuneration	remuneration	NOUN
inlawrev-2700	979	21	for	for	ADP
inlawrev-2700	979	22	services	service	NOUN
inlawrev-2700	979	23	performed	perform	VERB
inlawrev-2700	979	24	"	"	PUNCT
inlawrev-2700	979	25	instead	instead	ADV
inlawrev-2700	979	26	of	of	ADP
inlawrev-2700	979	27	for	for	ADP
inlawrev-2700	979	28	some	some	DET
inlawrev-2700	979	29	other	other	ADJ
inlawrev-2700	979	30	business	business	NOUN
inlawrev-2700	979	31	purpose	purpose	NOUN
inlawrev-2700	979	32	,	,	PUNCT
inlawrev-2700	979	33	frequent	frequent	ADJ
inlawrev-2700	979	34	flyer	flyer	NOUN
inlawrev-2700	979	35	bonuses	bonus	NOUN
inlawrev-2700	979	36	are	be	AUX
inlawrev-2700	979	37	not	not	PART
inlawrev-2700	979	38	simply	simply	ADV
inlawrev-2700	979	39	income	income	NOUN
inlawrev-2700	979	40	;	;	PUNCT
inlawrev-2700	979	41	they	they	PRON
inlawrev-2700	979	42	are	be	AUX
inlawrev-2700	979	43	also	also	ADV
inlawrev-2700	979	44	"	"	PUNCT
inlawrev-2700	979	45	wages	wage	NOUN
inlawrev-2700	979	46	.	.	PUNCT
inlawrev-2700	979	47	"	"	PUNCT
inlawrev-2700	980	1	however	however	ADV
inlawrev-2700	980	2	,	,	PUNCT
inlawrev-2700	980	3	because	because	SCONJ
inlawrev-2700	980	4	of	of	ADP
inlawrev-2700	980	5	the	the	DET
inlawrev-2700	980	6	statutory	statutory	ADJ
inlawrev-2700	980	7	exception	exception	NOUN
inlawrev-2700	980	8	that	that	PRON
inlawrev-2700	980	9	an	an	DET
inlawrev-2700	980	10	employer	employer	NOUN
inlawrev-2700	980	11	who	who	PRON
inlawrev-2700	980	12	is	be	AUX
inlawrev-2700	980	13	not	not	PART
inlawrev-2700	980	14	in	in	ADP
inlawrev-2700	980	15	control	control	NOUN
inlawrev-2700	980	16	of	of	ADP
inlawrev-2700	980	17	the	the	DET
inlawrev-2700	980	18	payment	payment	NOUN
inlawrev-2700	980	19	of	of	ADP
inlawrev-2700	980	20	the	the	DET
inlawrev-2700	980	21	wages	wage	NOUN
inlawrev-2700	980	22	can	can	AUX
inlawrev-2700	980	23	not	not	PART
inlawrev-2700	980	24	be	be	AUX
inlawrev-2700	980	25	an	an	DET
inlawrev-2700	980	26	employer	employer	NOUN
inlawrev-2700	980	27	for	for	ADP
inlawrev-2700	980	28	the	the	DET
inlawrev-2700	980	29	purposes	purpose	NOUN
inlawrev-2700	980	30	of	of	ADP
inlawrev-2700	980	31	withholding	withhold	VERB
inlawrev-2700	980	32	on	on	ADP
inlawrev-2700	980	33	those	those	DET
inlawrev-2700	980	34	wages	wage	NOUN
inlawrev-2700	980	35	,	,	PUNCT
inlawrev-2700	980	36	the	the	DET
inlawrev-2700	980	37	employer	employer	NOUN
inlawrev-2700	980	38	is	be	AUX
inlawrev-2700	980	39	not	not	PART
inlawrev-2700	980	40	required	require	VERB
inlawrev-2700	980	41	to	to	PART
inlawrev-2700	980	42	withhold	withhold	VERB
inlawrev-2700	980	43	on	on	ADP
inlawrev-2700	980	44	the	the	DET
inlawrev-2700	980	45	income	income	NOUN
inlawrev-2700	980	46	generated	generate	VERB
inlawrev-2700	980	47	.	.	PUNCT
inlawrev-2700	981	1	the	the	DET
inlawrev-2700	981	2	airline	airline	NOUN
inlawrev-2700	981	3	is	be	AUX
inlawrev-2700	981	4	not	not	PART
inlawrev-2700	981	5	required	require	VERB
inlawrev-2700	981	6	to	to	PART
inlawrev-2700	981	7	withhold	withhold	VERB
inlawrev-2700	981	8	,	,	PUNCT
inlawrev-2700	981	9	either	either	ADV
inlawrev-2700	981	10	;	;	PUNCT
inlawrev-2700	981	11	it	it	PRON
inlawrev-2700	981	12	does	do	AUX
inlawrev-2700	981	13	not	not	PART
inlawrev-2700	981	14	meet	meet	VERB
inlawrev-2700	981	15	the	the	DET
inlawrev-2700	981	16	common	common	ADJ
inlawrev-2700	981	17	law	law	NOUN
inlawrev-2700	981	18	definition	definition	NOUN
inlawrev-2700	981	19	of	of	ADP
inlawrev-2700	981	20	employer	employer	NOUN
inlawrev-2700	981	21	because	because	SCONJ
inlawrev-2700	981	22	it	it	PRON
inlawrev-2700	981	23	has	have	VERB
inlawrev-2700	981	24	no	no	DET
inlawrev-2700	981	25	control	control	NOUN
inlawrev-2700	981	26	over	over	ADP
inlawrev-2700	981	27	frequently	frequently	ADV
inlawrev-2700	981	28	flying	fly	VERB
inlawrev-2700	981	29	business	business	NOUN
inlawrev-2700	981	30	travelers	traveler	NOUN
inlawrev-2700	981	31	.	.	PUNCT
inlawrev-2700	982	1	thus	thus	ADV
inlawrev-2700	982	2	,	,	PUNCT
inlawrev-2700	982	3	neither	neither	CCONJ
inlawrev-2700	982	4	the	the	DET
inlawrev-2700	982	5	employer	employer	NOUN
inlawrev-2700	982	6	nor	nor	CCONJ
inlawrev-2700	982	7	the	the	DET
inlawrev-2700	982	8	employee	employee	NOUN
inlawrev-2700	982	9	is	be	AUX
inlawrev-2700	982	10	required	require	VERB
inlawrev-2700	982	11	to	to	PART
inlawrev-2700	982	12	withhold	withhold	VERB
inlawrev-2700	982	13	on	on	ADP
inlawrev-2700	982	14	the	the	DET
inlawrev-2700	982	15	amount	amount	NOUN
inlawrev-2700	982	16	received	receive	VERB
inlawrev-2700	982	17	as	as	ADP
inlawrev-2700	982	18	a	a	DET
inlawrev-2700	982	19	frequent	frequent	ADJ
inlawrev-2700	982	20	flyer	flyer	NOUN
inlawrev-2700	982	21	bonus	bonus	NOUN
inlawrev-2700	982	22	.	.	PUNCT
inlawrev-2700	983	1	finally	finally	ADV
inlawrev-2700	983	2	,	,	PUNCT
inlawrev-2700	983	3	the	the	DET
inlawrev-2700	983	4	recipient	recipient	NOUN
inlawrev-2700	983	5	should	should	AUX
inlawrev-2700	983	6	not	not	PART
inlawrev-2700	983	7	be	be	AUX
inlawrev-2700	983	8	required	require	VERB
inlawrev-2700	983	9	to	to	PART
inlawrev-2700	983	10	report	report	VERB
inlawrev-2700	983	11	the	the	DET
inlawrev-2700	983	12	income	income	NOUN
inlawrev-2700	983	13	received	receive	VERB
inlawrev-2700	983	14	.	.	PUNCT
inlawrev-2700	984	1	past	past	ADJ
inlawrev-2700	984	2	experience	experience	NOUN
inlawrev-2700	984	3	shows	show	VERB
inlawrev-2700	984	4	that	that	SCONJ
inlawrev-2700	984	5	irregularities	irregularity	NOUN
inlawrev-2700	984	6	in	in	ADP
inlawrev-2700	984	7	tax	tax	NOUN
inlawrev-2700	984	8	treatment	treatment	NOUN
inlawrev-2700	984	9	would	would	AUX
inlawrev-2700	984	10	result	result	VERB
inlawrev-2700	984	11	as	as	SCONJ
inlawrev-2700	984	12	income	income	NOUN
inlawrev-2700	984	13	recipients	recipient	NOUN
inlawrev-2700	984	14	often	often	ADV
inlawrev-2700	984	15	do	do	AUX
inlawrev-2700	984	16	not	not	PART
inlawrev-2700	984	17	properly	properly	ADV
inlawrev-2700	984	18	report	report	VERB
inlawrev-2700	984	19	income	income	NOUN
inlawrev-2700	984	20	received	receive	VERB
inlawrev-2700	984	21	.	.	PUNCT
inlawrev-2700	985	1	similarly	similarly	ADV
inlawrev-2700	985	2	,	,	PUNCT
inlawrev-2700	985	3	the	the	DET
inlawrev-2700	985	4	employer	employer	NOUN
inlawrev-2700	985	5	should	should	AUX
inlawrev-2700	985	6	not	not	PART
inlawrev-2700	985	7	be	be	AUX
inlawrev-2700	985	8	required	require	VERB
inlawrev-2700	985	9	to	to	PART
inlawrev-2700	985	10	report	report	VERB
inlawrev-2700	985	11	because	because	SCONJ
inlawrev-2700	985	12	acquiring	acquire	VERB
inlawrev-2700	985	13	the	the	DET
inlawrev-2700	985	14	necessary	necessary	ADJ
inlawrev-2700	985	15	information	information	NOUN
inlawrev-2700	985	16	would	would	AUX
inlawrev-2700	985	17	be	be	AUX
inlawrev-2700	985	18	too	too	ADV
inlawrev-2700	985	19	burdensome	burdensome	ADJ
inlawrev-2700	985	20	.	.	PUNCT
inlawrev-2700	986	1	therefore	therefore	ADV
inlawrev-2700	986	2	,	,	PUNCT
inlawrev-2700	986	3	because	because	SCONJ
inlawrev-2700	986	4	most	most	ADJ
inlawrev-2700	986	5	of	of	ADP
inlawrev-2700	986	6	the	the	DET
inlawrev-2700	986	7	information	information	NOUN
inlawrev-2700	986	8	required	require	VERB
inlawrev-2700	986	9	for	for	ADP
inlawrev-2700	986	10	reporting	reporting	NOUN
inlawrev-2700	986	11	has	have	AUX
inlawrev-2700	986	12	been	be	AUX
inlawrev-2700	986	13	accumulated	accumulate	VERB
inlawrev-2700	986	14	by	by	ADP
inlawrev-2700	986	15	the	the	DET
inlawrev-2700	986	16	airlines	airline	NOUN
inlawrev-2700	986	17	,	,	PUNCT
inlawrev-2700	986	18	it	it	PRON
inlawrev-2700	986	19	is	be	AUX
inlawrev-2700	986	20	logical	logical	ADJ
inlawrev-2700	986	21	to	to	PART
inlawrev-2700	986	22	put	put	VERB
inlawrev-2700	986	23	the	the	DET
inlawrev-2700	986	24	burden	burden	NOUN
inlawrev-2700	986	25	of	of	ADP
inlawrev-2700	986	26	reporting	report	VERB
inlawrev-2700	986	27	the	the	DET
inlawrev-2700	986	28	amount	amount	NOUN
inlawrev-2700	986	29	of	of	ADP
inlawrev-2700	986	30	income	income	NOUN
inlawrev-2700	986	31	due	due	ADP
inlawrev-2700	986	32	to	to	ADP
inlawrev-2700	986	33	the	the	DET
inlawrev-2700	986	34	awarding	awarding	NOUN
inlawrev-2700	986	35	of	of	ADP
inlawrev-2700	986	36	frequent	frequent	ADJ
inlawrev-2700	986	37	flyer	flyer	NOUN
inlawrev-2700	986	38	benefits	benefit	NOUN
inlawrev-2700	986	39	on	on	ADP
inlawrev-2700	986	40	the	the	DET
inlawrev-2700	986	41	airlines	airline	NOUN
inlawrev-2700	986	42	.	.	PUNCT
inlawrev-2700	987	1	kathryn	kathryn	PROPN
inlawrev-2700	987	2	symmes	symme	VERB
inlawrev-2700	987	3	hall	hall	PROPN