id	sid	tid	token	lemma	pos
inlawrev-27131	1	1	2021	2021	NUM
inlawrev-27131	1	2	annual	annual	ADJ
inlawrev-27131	1	3	indiana	indiana	PROPN
inlawrev-27131	1	4	law	law	PROPN
inlawrev-27131	1	5	survey	survey	NOUN
inlawrev-27131	1	6	:	:	PUNCT
inlawrev-27131	1	7	federal	federal	ADJ
inlawrev-27131	1	8	tax	tax	NOUN
inlawrev-27131	1	9	mark	mark	PROPN
inlawrev-27131	1	10	a.	a.	PROPN
inlawrev-27131	1	11	loyd	loyd	PROPN
inlawrev-27131	1	12	*	*	PUNCT
inlawrev-27131	1	13	and	and	CCONJ
inlawrev-27131	1	14	caitlin	caitlin	PROPN
inlawrev-27131	1	15	g.	g.	PROPN
inlawrev-27131	1	16	rieser	rieser	PROPN
inlawrev-27131	1	17	*	*	PROPN
inlawrev-27131	1	18	*	*	PROPN
inlawrev-27131	1	19	introduction	introduction	NOUN
inlawrev-27131	1	20	the	the	DET
inlawrev-27131	1	21	following	follow	VERB
inlawrev-27131	1	22	is	be	AUX
inlawrev-27131	1	23	a	a	DET
inlawrev-27131	1	24	survey	survey	NOUN
inlawrev-27131	1	25	and	and	CCONJ
inlawrev-27131	1	26	summary	summary	NOUN
inlawrev-27131	1	27	of	of	ADP
inlawrev-27131	1	28	noteworthy	noteworthy	ADJ
inlawrev-27131	1	29	federal	federal	ADJ
inlawrev-27131	1	30	tax	tax	NOUN
inlawrev-27131	1	31	developments	development	NOUN
inlawrev-27131	1	32	,	,	PUNCT
inlawrev-27131	1	33	including	include	VERB
inlawrev-27131	1	34	irs	irs	PROPN
inlawrev-27131	1	35	hot	hot	ADJ
inlawrev-27131	1	36	button	button	NOUN
inlawrev-27131	1	37	issues	issue	NOUN
inlawrev-27131	1	38	,	,	PUNCT
inlawrev-27131	1	39	the	the	DET
inlawrev-27131	1	40	employee	employee	NOUN
inlawrev-27131	1	41	retention	retention	NOUN
inlawrev-27131	1	42	credit	credit	NOUN
inlawrev-27131	1	43	,	,	PUNCT
inlawrev-27131	1	44	the	the	DET
inlawrev-27131	1	45	cares	care	NOUN
inlawrev-27131	1	46	act	act	NOUN
inlawrev-27131	1	47	and	and	CCONJ
inlawrev-27131	1	48	other	other	ADJ
inlawrev-27131	1	49	2021	2021	NUM
inlawrev-27131	1	50	updates	update	NOUN
inlawrev-27131	1	51	,	,	PUNCT
inlawrev-27131	1	52	and	and	CCONJ
inlawrev-27131	1	53	tax	tax	NOUN
inlawrev-27131	1	54	cuts	cut	NOUN
inlawrev-27131	1	55	and	and	CCONJ
inlawrev-27131	1	56	jobs	job	NOUN
inlawrev-27131	1	57	act	act	NOUN
inlawrev-27131	1	58	of	of	ADP
inlawrev-27131	1	59	2017	2017	NUM
inlawrev-27131	1	60	guidance	guidance	NOUN
inlawrev-27131	1	61	.	.	PUNCT
inlawrev-27131	2	1	i.	i.	PROPN
inlawrev-27131	2	2	irs	irs	PROPN
inlawrev-27131	2	3	hot	hot	ADJ
inlawrev-27131	2	4	button	button	NOUN
inlawrev-27131	2	5	issues	issue	NOUN
inlawrev-27131	2	6	a.	a.	NOUN
inlawrev-27131	2	7	cryptocurrency	cryptocurrency	NOUN
inlawrev-27131	2	8	update	update	NOUN
inlawrev-27131	2	9	the	the	DET
inlawrev-27131	2	10	office	office	NOUN
inlawrev-27131	2	11	of	of	ADP
inlawrev-27131	2	12	chief	chief	ADJ
inlawrev-27131	2	13	counsel	counsel	NOUN
inlawrev-27131	2	14	internal	internal	PROPN
inlawrev-27131	2	15	revenue	revenue	NOUN
inlawrev-27131	2	16	service	service	NOUN
inlawrev-27131	2	17	memorandum	memorandum	NOUN
inlawrev-27131	2	18	no	no	PRON
inlawrev-27131	2	19	.	.	PROPN
inlawrev-27131	2	20	202114020	202114020	NUM
inlawrev-27131	2	21	,	,	PUNCT
inlawrev-27131	2	22	released	release	VERB
inlawrev-27131	2	23	on	on	ADP
inlawrev-27131	2	24	april	april	PROPN
inlawrev-27131	2	25	9	9	NUM
inlawrev-27131	2	26	,	,	PUNCT
inlawrev-27131	2	27	2021	2021	NUM
inlawrev-27131	2	28	,	,	PUNCT
inlawrev-27131	2	29	addresses	address	VERB
inlawrev-27131	2	30	the	the	DET
inlawrev-27131	2	31	issue	issue	NOUN
inlawrev-27131	2	32	of	of	ADP
inlawrev-27131	2	33	whether	whether	SCONJ
inlawrev-27131	2	34	a	a	DET
inlawrev-27131	2	35	taxpayer	taxpayer	NOUN
inlawrev-27131	2	36	who	who	PRON
inlawrev-27131	2	37	receives	receive	VERB
inlawrev-27131	2	38	bitcoin	bitcoin	ADJ
inlawrev-27131	2	39	cash	cash	NOUN
inlawrev-27131	2	40	as	as	ADP
inlawrev-27131	2	41	a	a	DET
inlawrev-27131	2	42	result	result	NOUN
inlawrev-27131	2	43	of	of	ADP
inlawrev-27131	2	44	a	a	DET
inlawrev-27131	2	45	bitcoin	bitcoin	ADJ
inlawrev-27131	2	46	“	"	PUNCT
inlawrev-27131	2	47	hard	hard	ADJ
inlawrev-27131	2	48	fork	fork	NOUN
inlawrev-27131	2	49	”	"	PUNCT
inlawrev-27131	2	50	has	have	AUX
inlawrev-27131	2	51	gross	gross	ADJ
inlawrev-27131	2	52	income	income	NOUN
inlawrev-27131	2	53	under	under	ADP
inlawrev-27131	2	54	section	section	NOUN
inlawrev-27131	2	55	61	61	NUM
inlawrev-27131	2	56	of	of	ADP
inlawrev-27131	2	57	the	the	DET
inlawrev-27131	2	58	code.1	code.1	ADV
inlawrev-27131	2	59	the	the	DET
inlawrev-27131	2	60	office	office	NOUN
inlawrev-27131	2	61	of	of	ADP
inlawrev-27131	2	62	chief	chief	ADJ
inlawrev-27131	2	63	counsel	counsel	NOUN
inlawrev-27131	2	64	determined	determine	VERB
inlawrev-27131	2	65	that	that	SCONJ
inlawrev-27131	2	66	such	such	DET
inlawrev-27131	2	67	a	a	DET
inlawrev-27131	2	68	taxpayer	taxpayer	NOUN
inlawrev-27131	2	69	has	have	VERB
inlawrev-27131	2	70	gross	gross	ADJ
inlawrev-27131	2	71	income	income	NOUN
inlawrev-27131	2	72	,	,	PUNCT
inlawrev-27131	2	73	because	because	SCONJ
inlawrev-27131	2	74	they	they	PRON
inlawrev-27131	2	75	had	have	VERB
inlawrev-27131	2	76	an	an	DET
inlawrev-27131	2	77	accession	accession	NOUN
inlawrev-27131	2	78	to	to	ADP
inlawrev-27131	2	79	wealth	wealth	NOUN
inlawrev-27131	2	80	under	under	ADP
inlawrev-27131	2	81	section	section	NOUN
inlawrev-27131	2	82	61	61	NUM
inlawrev-27131	2	83	of	of	ADP
inlawrev-27131	2	84	the	the	DET
inlawrev-27131	2	85	code	code	NOUN
inlawrev-27131	2	86	,	,	PUNCT
inlawrev-27131	2	87	which	which	PRON
inlawrev-27131	2	88	is	be	AUX
inlawrev-27131	2	89	also	also	ADV
inlawrev-27131	2	90	consistent	consistent	ADJ
inlawrev-27131	2	91	with	with	ADP
inlawrev-27131	2	92	the	the	DET
inlawrev-27131	2	93	principles	principle	NOUN
inlawrev-27131	2	94	of	of	ADP
inlawrev-27131	2	95	revenue	revenue	NOUN
inlawrev-27131	2	96	ruling	rule	VERB
inlawrev-27131	2	97	2019	2019	NUM
inlawrev-27131	2	98	-	-	SYM
inlawrev-27131	2	99	24	24	NUM
inlawrev-27131	2	100	concerning	concern	VERB
inlawrev-27131	2	101	the	the	DET
inlawrev-27131	2	102	receipt	receipt	NOUN
inlawrev-27131	2	103	of	of	ADP
inlawrev-27131	2	104	new	new	ADJ
inlawrev-27131	2	105	cryptocurrency	cryptocurrency	NOUN
inlawrev-27131	2	106	following	follow	VERB
inlawrev-27131	2	107	a	a	DET
inlawrev-27131	2	108	hard	hard	ADJ
inlawrev-27131	2	109	fork	fork	NOUN
inlawrev-27131	2	110	.	.	PUNCT
inlawrev-27131	3	1	furthermore	furthermore	ADV
inlawrev-27131	3	2	,	,	PUNCT
inlawrev-27131	3	3	the	the	DET
inlawrev-27131	3	4	date	date	NOUN
inlawrev-27131	3	5	of	of	ADP
inlawrev-27131	3	6	receipt	receipt	NOUN
inlawrev-27131	3	7	and	and	CCONJ
inlawrev-27131	3	8	fair	fair	ADJ
inlawrev-27131	3	9	market	market	NOUN
inlawrev-27131	3	10	value	value	NOUN
inlawrev-27131	3	11	that	that	PRON
inlawrev-27131	3	12	is	be	AUX
inlawrev-27131	3	13	included	include	VERB
inlawrev-27131	3	14	in	in	ADP
inlawrev-27131	3	15	income	income	NOUN
inlawrev-27131	3	16	will	will	AUX
inlawrev-27131	3	17	be	be	AUX
inlawrev-27131	3	18	dependent	dependent	ADJ
inlawrev-27131	3	19	on	on	ADP
inlawrev-27131	3	20	when	when	SCONJ
inlawrev-27131	3	21	the	the	DET
inlawrev-27131	3	22	taxpayer	taxpayer	NOUN
inlawrev-27131	3	23	obtained	obtain	VERB
inlawrev-27131	3	24	dominion	dominion	NOUN
inlawrev-27131	3	25	and	and	CCONJ
inlawrev-27131	3	26	control	control	NOUN
inlawrev-27131	3	27	over	over	ADP
inlawrev-27131	3	28	the	the	DET
inlawrev-27131	3	29	bitcoin	bitcoin	ADJ
inlawrev-27131	3	30	cash.2	cash.2	NOUN
inlawrev-27131	3	31	on	on	ADP
inlawrev-27131	3	32	august	august	PROPN
inlawrev-27131	3	33	1	1	NUM
inlawrev-27131	3	34	,	,	PUNCT
inlawrev-27131	3	35	2017	2017	NUM
inlawrev-27131	3	36	,	,	PUNCT
inlawrev-27131	3	37	at	at	ADP
inlawrev-27131	3	38	9:16	9:16	NUM
inlawrev-27131	3	39	a.m.	a.m.	NOUN
inlawrev-27131	3	40	edt	edt	PROPN
inlawrev-27131	3	41	,	,	PUNCT
inlawrev-27131	3	42	the	the	DET
inlawrev-27131	3	43	last	last	ADJ
inlawrev-27131	3	44	common	common	ADJ
inlawrev-27131	3	45	block	block	NOUN
inlawrev-27131	3	46	shared	share	VERB
inlawrev-27131	3	47	by	by	ADP
inlawrev-27131	3	48	both	both	CCONJ
inlawrev-27131	3	49	bitcoin	bitcoin	ADJ
inlawrev-27131	3	50	and	and	CCONJ
inlawrev-27131	3	51	bitcoin	bitcoin	ADJ
inlawrev-27131	3	52	cash	cash	NOUN
inlawrev-27131	3	53	was	be	AUX
inlawrev-27131	3	54	mined.3	mined.3	NOUN
inlawrev-27131	3	55	immediately	immediately	ADV
inlawrev-27131	3	56	following	follow	VERB
inlawrev-27131	3	57	this	this	DET
inlawrev-27131	3	58	last	last	ADJ
inlawrev-27131	3	59	common	common	ADJ
inlawrev-27131	3	60	block	block	NOUN
inlawrev-27131	3	61	,	,	PUNCT
inlawrev-27131	3	62	bitcoin	bitcoin	ADJ
inlawrev-27131	3	63	miners	miner	NOUN
inlawrev-27131	3	64	began	begin	VERB
inlawrev-27131	3	65	mining	mine	VERB
inlawrev-27131	3	66	a	a	DET
inlawrev-27131	3	67	block	block	NOUN
inlawrev-27131	3	68	that	that	PRON
inlawrev-27131	3	69	followed	follow	VERB
inlawrev-27131	3	70	“	"	PUNCT
inlawrev-27131	3	71	bitcoin	bitcoin	PROPN
inlawrev-27131	3	72	’s	’s	PART
inlawrev-27131	3	73	protocols	protocol	NOUN
inlawrev-27131	4	1	but	but	CCONJ
inlawrev-27131	4	2	[	[	X
inlawrev-27131	4	3	that	that	PRON
inlawrev-27131	4	4	]	]	PUNCT
inlawrev-27131	4	5	was	be	AUX
inlawrev-27131	4	6	incompatible	incompatible	ADJ
inlawrev-27131	4	7	with	with	ADP
inlawrev-27131	4	8	bitcoin	bitcoin	ADJ
inlawrev-27131	4	9	cash	cash	NOUN
inlawrev-27131	4	10	’s	’s	PART
inlawrev-27131	4	11	protocols	protocol	NOUN
inlawrev-27131	4	12	.	.	PUNCT
inlawrev-27131	4	13	”	"	PUNCT
inlawrev-27131	5	1	simultaneously	simultaneously	ADV
inlawrev-27131	5	2	,	,	PUNCT
inlawrev-27131	5	3	bitcoin	bitcoin	ADJ
inlawrev-27131	5	4	cash	cash	NOUN
inlawrev-27131	5	5	miners	miner	NOUN
inlawrev-27131	5	6	began	begin	VERB
inlawrev-27131	5	7	mining	mine	VERB
inlawrev-27131	5	8	a	a	DET
inlawrev-27131	5	9	block	block	NOUN
inlawrev-27131	5	10	that	that	PRON
inlawrev-27131	5	11	followed	follow	VERB
inlawrev-27131	5	12	bitcoin	bitcoin	ADJ
inlawrev-27131	5	13	cash	cash	NOUN
inlawrev-27131	5	14	’s	’s	PART
inlawrev-27131	5	15	protocols	protocol	NOUN
inlawrev-27131	5	16	but	but	CCONJ
inlawrev-27131	5	17	that	that	PRON
inlawrev-27131	5	18	was	be	AUX
inlawrev-27131	5	19	incompatible	incompatible	ADJ
inlawrev-27131	5	20	with	with	ADP
inlawrev-27131	5	21	bitcoin	bitcoin	PROPN
inlawrev-27131	5	22	’s	’s	PART
inlawrev-27131	5	23	protocols.4	protocols.4	PROPN
inlawrev-27131	5	24	consequently	consequently	ADV
inlawrev-27131	5	25	,	,	PUNCT
inlawrev-27131	5	26	at	at	ADP
inlawrev-27131	5	27	this	this	DET
inlawrev-27131	5	28	date	date	NOUN
inlawrev-27131	5	29	and	and	CCONJ
inlawrev-27131	5	30	time	time	NOUN
inlawrev-27131	5	31	,	,	PUNCT
inlawrev-27131	5	32	a	a	DET
inlawrev-27131	5	33	“	"	PUNCT
inlawrev-27131	5	34	hard	hard	ADJ
inlawrev-27131	5	35	fork	fork	NOUN
inlawrev-27131	5	36	”	"	PUNCT
inlawrev-27131	5	37	occurred	occur	VERB
inlawrev-27131	5	38	,	,	PUNCT
inlawrev-27131	5	39	as	as	SCONJ
inlawrev-27131	5	40	holders	holder	NOUN
inlawrev-27131	5	41	of	of	ADP
inlawrev-27131	5	42	bitcoin	bitcoin	ADJ
inlawrev-27131	5	43	cash	cash	NOUN
inlawrev-27131	5	44	generally	generally	ADV
inlawrev-27131	5	45	were	be	AUX
inlawrev-27131	5	46	able	able	ADJ
inlawrev-27131	5	47	to	to	PART
inlawrev-27131	5	48	engage	engage	VERB
inlawrev-27131	5	49	in	in	ADP
inlawrev-27131	5	50	bitcoin	bitcoin	ADJ
inlawrev-27131	5	51	cash	cash	NOUN
inlawrev-27131	5	52	transactions	transaction	NOUN
inlawrev-27131	5	53	that	that	PRON
inlawrev-27131	5	54	would	would	AUX
inlawrev-27131	5	55	no	no	ADV
inlawrev-27131	5	56	longer	long	ADV
inlawrev-27131	5	57	be	be	AUX
inlawrev-27131	5	58	reflected	reflect	VERB
inlawrev-27131	5	59	in	in	ADP
inlawrev-27131	5	60	*	*	PROPN
inlawrev-27131	5	61	j.d	j.d	PROPN
inlawrev-27131	5	62	.	.	PROPN
inlawrev-27131	5	63	,	,	PUNCT
inlawrev-27131	5	64	2001	2001	NUM
inlawrev-27131	5	65	,	,	PUNCT
inlawrev-27131	5	66	university	university	PROPN
inlawrev-27131	5	67	of	of	ADP
inlawrev-27131	5	68	louisville	louisville	PROPN
inlawrev-27131	5	69	brandeis	brandeis	PROPN
inlawrev-27131	5	70	school	school	PROPN
inlawrev-27131	5	71	of	of	ADP
inlawrev-27131	5	72	law	law	NOUN
inlawrev-27131	5	73	;	;	PUNCT
inlawrev-27131	5	74	m.b.a	m.b.a	NOUN
inlawrev-27131	5	75	.	.	PROPN
inlawrev-27131	5	76	,	,	PUNCT
inlawrev-27131	5	77	1996	1996	NUM
inlawrev-27131	5	78	,	,	PUNCT
inlawrev-27131	5	79	university	university	NOUN
inlawrev-27131	5	80	of	of	ADP
inlawrev-27131	5	81	louisville	louisville	PROPN
inlawrev-27131	5	82	.	.	PUNCT
inlawrev-27131	6	1	*	*	PUNCT
inlawrev-27131	6	2	*	*	PUNCT
inlawrev-27131	6	3	j.d	j.d	PROPN
inlawrev-27131	6	4	.	.	PROPN
inlawrev-27131	6	5	,	,	PUNCT
inlawrev-27131	6	6	2018	2018	NUM
inlawrev-27131	6	7	,	,	PUNCT
inlawrev-27131	6	8	university	university	NOUN
inlawrev-27131	6	9	of	of	ADP
inlawrev-27131	6	10	louisville	louisville	PROPN
inlawrev-27131	6	11	brandeis	brandeis	PROPN
inlawrev-27131	6	12	school	school	PROPN
inlawrev-27131	6	13	of	of	ADP
inlawrev-27131	6	14	law	law	NOUN
inlawrev-27131	6	15	.	.	PUNCT
inlawrev-27131	7	1	1	1	X
inlawrev-27131	7	2	.	.	X
inlawrev-27131	7	3	office	office	NOUN
inlawrev-27131	7	4	of	of	ADP
inlawrev-27131	7	5	chief	chief	ADJ
inlawrev-27131	7	6	counsel	counsel	NOUN
inlawrev-27131	7	7	internal	internal	ADJ
inlawrev-27131	7	8	revenue	revenue	NOUN
inlawrev-27131	7	9	service	service	NOUN
inlawrev-27131	7	10	mem	mem	PROPN
inlawrev-27131	7	11	.	.	PUNCT
inlawrev-27131	7	12	202114020	202114020	NUM
inlawrev-27131	7	13	(	(	PUNCT
inlawrev-27131	7	14	april	april	PROPN
inlawrev-27131	7	15	9	9	NUM
inlawrev-27131	7	16	,	,	PUNCT
inlawrev-27131	7	17	2021	2021	NUM
inlawrev-27131	7	18	)	)	PUNCT
inlawrev-27131	8	1	[	[	X
inlawrev-27131	8	2	hereinafter	hereinafter	NOUN
inlawrev-27131	8	3	“	"	PUNCT
inlawrev-27131	8	4	chief	chief	ADJ
inlawrev-27131	8	5	counsel	counsel	NOUN
inlawrev-27131	8	6	memorandum	memorandum	NOUN
inlawrev-27131	8	7	202114020	202114020	NUM
inlawrev-27131	8	8	”	"	PUNCT
inlawrev-27131	8	9	]	]	PUNCT
inlawrev-27131	8	10	.	.	PUNCT
inlawrev-27131	9	1	the	the	DET
inlawrev-27131	9	2	simplest	simple	ADJ
inlawrev-27131	9	3	way	way	NOUN
inlawrev-27131	9	4	to	to	PART
inlawrev-27131	9	5	conceptualize	conceptualize	VERB
inlawrev-27131	9	6	a	a	DET
inlawrev-27131	9	7	“	"	PUNCT
inlawrev-27131	9	8	fork	fork	NOUN
inlawrev-27131	9	9	”	"	PUNCT
inlawrev-27131	9	10	in	in	ADP
inlawrev-27131	9	11	a	a	DET
inlawrev-27131	9	12	cryptocurrency	cryptocurrency	NOUN
inlawrev-27131	9	13	’s	’s	PART
inlawrev-27131	9	14	blockchain	blockchain	NOUN
inlawrev-27131	9	15	is	be	AUX
inlawrev-27131	9	16	to	to	PART
inlawrev-27131	9	17	imagine	imagine	VERB
inlawrev-27131	9	18	that	that	SCONJ
inlawrev-27131	9	19	the	the	DET
inlawrev-27131	9	20	fork	fork	NOUN
inlawrev-27131	9	21	introduces	introduce	VERB
inlawrev-27131	9	22	a	a	DET
inlawrev-27131	9	23	new	new	ADJ
inlawrev-27131	9	24	set	set	NOUN
inlawrev-27131	9	25	of	of	ADP
inlawrev-27131	9	26	rules	rule	NOUN
inlawrev-27131	9	27	for	for	SCONJ
inlawrev-27131	9	28	bitcoin	bitcoin	NOUN
inlawrev-27131	9	29	to	to	PART
inlawrev-27131	9	30	follow	follow	VERB
inlawrev-27131	9	31	.	.	PUNCT
inlawrev-27131	10	1	after	after	ADP
inlawrev-27131	10	2	a	a	DET
inlawrev-27131	10	3	fork	fork	NOUN
inlawrev-27131	10	4	,	,	PUNCT
inlawrev-27131	10	5	bitcoin	bitcoin	PROPN
inlawrev-27131	10	6	’s	’s	PART
inlawrev-27131	10	7	blockchain	blockchain	PROPN
inlawrev-27131	10	8	diverges	diverge	VERB
inlawrev-27131	10	9	into	into	ADP
inlawrev-27131	10	10	two	two	NUM
inlawrev-27131	10	11	potential	potential	ADJ
inlawrev-27131	10	12	paths	path	NOUN
inlawrev-27131	10	13	forward	forward	ADV
inlawrev-27131	10	14	.	.	PUNCT
inlawrev-27131	11	1	after	after	SCONJ
inlawrev-27131	11	2	a	a	DET
inlawrev-27131	11	3	new	new	ADJ
inlawrev-27131	11	4	rule	rule	NOUN
inlawrev-27131	11	5	is	be	AUX
inlawrev-27131	11	6	introduced	introduce	VERB
inlawrev-27131	11	7	,	,	PUNCT
inlawrev-27131	11	8	the	the	DET
inlawrev-27131	11	9	users	user	NOUN
inlawrev-27131	11	10	mining	mine	VERB
inlawrev-27131	11	11	that	that	DET
inlawrev-27131	11	12	particular	particular	ADJ
inlawrev-27131	11	13	bitcoin	bitcoin	NOUN
inlawrev-27131	11	14	blockchain	blockchain	NOUN
inlawrev-27131	11	15	can	can	AUX
inlawrev-27131	11	16	elect	elect	VERB
inlawrev-27131	11	17	to	to	PART
inlawrev-27131	11	18	follow	follow	VERB
inlawrev-27131	11	19	one	one	NUM
inlawrev-27131	11	20	set	set	NOUN
inlawrev-27131	11	21	of	of	ADP
inlawrev-27131	11	22	rules	rule	NOUN
inlawrev-27131	11	23	or	or	CCONJ
inlawrev-27131	11	24	another	another	PRON
inlawrev-27131	11	25	,	,	PUNCT
inlawrev-27131	11	26	which	which	PRON
inlawrev-27131	11	27	resembles	resemble	VERB
inlawrev-27131	11	28	a	a	DET
inlawrev-27131	11	29	fork	fork	NOUN
inlawrev-27131	11	30	in	in	ADP
inlawrev-27131	11	31	the	the	DET
inlawrev-27131	11	32	road	road	NOUN
inlawrev-27131	11	33	.	.	PUNCT
inlawrev-27131	12	1	see	see	VERB
inlawrev-27131	12	2	jane	jane	PROPN
inlawrev-27131	12	3	frankenfield	frankenfield	PROPN
inlawrev-27131	12	4	,	,	PUNCT
inlawrev-27131	12	5	hard	hard	ADJ
inlawrev-27131	12	6	fork	fork	NOUN
inlawrev-27131	12	7	(	(	PUNCT
inlawrev-27131	12	8	blockchain	blockchain	PROPN
inlawrev-27131	12	9	)	)	PUNCT
inlawrev-27131	12	10	,	,	PUNCT
inlawrev-27131	12	11	(	(	PUNCT
inlawrev-27131	12	12	june	june	PROPN
inlawrev-27131	12	13	24	24	NUM
inlawrev-27131	12	14	,	,	PUNCT
inlawrev-27131	12	15	2021	2021	NUM
inlawrev-27131	12	16	,	,	PUNCT
inlawrev-27131	12	17	https://www.investopedia.com/terms/h/hard-fork.asp[https://perma.cc/c3lghyxj	https://www.investopedia.com/terms/h/hard-fork.asp[https://perma.cc/c3lghyxj	PROPN
inlawrev-27131	12	18	]	]	X
inlawrev-27131	12	19	.	.	PUNCT
inlawrev-27131	13	1	2	2	X
inlawrev-27131	13	2	.	.	X
inlawrev-27131	13	3	chief	chief	ADJ
inlawrev-27131	13	4	counsel	counsel	NOUN
inlawrev-27131	13	5	memorandum	memorandum	NOUN
inlawrev-27131	13	6	202114020	202114020	NUM
inlawrev-27131	13	7	at	at	ADP
inlawrev-27131	13	8	1	1	NUM
inlawrev-27131	13	9	.	.	NOUN
inlawrev-27131	13	10	3	3	NUM
inlawrev-27131	13	11	.	.	X
inlawrev-27131	14	1	i	i	PRON
inlawrev-27131	14	2	d.	d.	PROPN
inlawrev-27131	14	3	at	at	ADP
inlawrev-27131	14	4	2	2	NUM
inlawrev-27131	14	5	.	.	PROPN
inlawrev-27131	14	6	4	4	NUM
inlawrev-27131	14	7	.	.	X
inlawrev-27131	15	1	i	i	PRON
inlawrev-27131	15	2	d.	d.	PROPN
inlawrev-27131	15	3	652	652	NUM
inlawrev-27131	15	4	indiana	indiana	PROPN
inlawrev-27131	15	5	law	law	PROPN
inlawrev-27131	15	6	review	review	NOUN
inlawrev-27131	16	1	[	[	X
inlawrev-27131	16	2	vol	vol	NOUN
inlawrev-27131	16	3	.	.	PUNCT
inlawrev-27131	16	4	55:651	55:651	NUM
inlawrev-27131	16	5	bitcoin	bitcoin	NOUN
inlawrev-27131	16	6	’s	’s	PART
inlawrev-27131	16	7	distribution	distribution	NOUN
inlawrev-27131	16	8	ledger	ledger	NOUN
inlawrev-27131	16	9	,	,	PUNCT
inlawrev-27131	16	10	and	and	CCONJ
inlawrev-27131	16	11	thus	thus	ADV
inlawrev-27131	16	12	would	would	AUX
inlawrev-27131	16	13	have	have	VERB
inlawrev-27131	16	14	no	no	DET
inlawrev-27131	16	15	effect	effect	NOUN
inlawrev-27131	16	16	on	on	ADP
inlawrev-27131	16	17	their	their	PRON
inlawrev-27131	16	18	bitcoin	bitcoin	ADJ
inlawrev-27131	16	19	holdings.5	holdings.5	PROPN
inlawrev-27131	16	20	in	in	ADP
inlawrev-27131	16	21	reaching	reach	VERB
inlawrev-27131	16	22	their	their	PRON
inlawrev-27131	16	23	conclusion	conclusion	NOUN
inlawrev-27131	16	24	,	,	PUNCT
inlawrev-27131	16	25	the	the	DET
inlawrev-27131	16	26	office	office	NOUN
inlawrev-27131	16	27	of	of	ADP
inlawrev-27131	16	28	chief	chief	ADJ
inlawrev-27131	16	29	counsel	counsel	NOUN
inlawrev-27131	16	30	starts	start	VERB
inlawrev-27131	16	31	by	by	ADP
inlawrev-27131	16	32	noting	note	VERB
inlawrev-27131	16	33	that	that	SCONJ
inlawrev-27131	16	34	except	except	SCONJ
inlawrev-27131	16	35	as	as	ADP
inlawrev-27131	16	36	otherwise	otherwise	ADV
inlawrev-27131	16	37	provided	provide	VERB
inlawrev-27131	16	38	by	by	ADP
inlawrev-27131	16	39	law	law	NOUN
inlawrev-27131	16	40	,	,	PUNCT
inlawrev-27131	16	41	“	"	PUNCT
inlawrev-27131	16	42	[	[	X
inlawrev-27131	16	43	s]ection	s]ection	NOUN
inlawrev-27131	16	44	61(a)(3	61(a)(3	NOUN
inlawrev-27131	16	45	)	)	PUNCT
inlawrev-27131	16	46	provides	provide	VERB
inlawrev-27131	16	47	that	that	PRON
inlawrev-27131	16	48	.	.	PUNCT
inlawrev-27131	16	49	.	.	PUNCT
inlawrev-27131	17	1	.	.	PUNCT
inlawrev-27131	18	1	gross	gross	ADJ
inlawrev-27131	18	2	income	income	NOUN
inlawrev-27131	18	3	means	mean	VERB
inlawrev-27131	18	4	all	all	DET
inlawrev-27131	18	5	income	income	NOUN
inlawrev-27131	18	6	from	from	ADP
inlawrev-27131	18	7	whatever	whatever	DET
inlawrev-27131	18	8	source	source	NOUN
inlawrev-27131	18	9	derived	derive	VERB
inlawrev-27131	18	10	,	,	PUNCT
inlawrev-27131	18	11	including	include	VERB
inlawrev-27131	18	12	gains	gain	NOUN
inlawrev-27131	18	13	from	from	ADP
inlawrev-27131	18	14	dealings	dealing	NOUN
inlawrev-27131	18	15	in	in	ADP
inlawrev-27131	18	16	property	property	NOUN
inlawrev-27131	18	17	.	.	PUNCT
inlawrev-27131	18	18	”6	”6	PUNCT
inlawrev-27131	19	1	moreover	moreover	ADV
inlawrev-27131	19	2	,	,	PUNCT
inlawrev-27131	19	3	under	under	ADP
inlawrev-27131	19	4	section	section	NOUN
inlawrev-27131	19	5	61	61	NUM
inlawrev-27131	19	6	of	of	ADP
inlawrev-27131	19	7	the	the	DET
inlawrev-27131	19	8	code	code	NOUN
inlawrev-27131	19	9	,	,	PUNCT
inlawrev-27131	19	10	“	"	PUNCT
inlawrev-27131	19	11	all	all	DET
inlawrev-27131	19	12	gains	gain	NOUN
inlawrev-27131	19	13	or	or	CCONJ
inlawrev-27131	19	14	undeniable	undeniable	ADJ
inlawrev-27131	19	15	accessions	accession	NOUN
inlawrev-27131	19	16	to	to	ADP
inlawrev-27131	19	17	wealth	wealth	NOUN
inlawrev-27131	19	18	,	,	PUNCT
inlawrev-27131	19	19	clearly	clearly	ADV
inlawrev-27131	19	20	realized	realize	VERB
inlawrev-27131	19	21	,	,	PUNCT
inlawrev-27131	19	22	over	over	ADP
inlawrev-27131	19	23	which	which	PRON
inlawrev-27131	19	24	a	a	DET
inlawrev-27131	19	25	taxpayer	taxpayer	NOUN
inlawrev-27131	19	26	has	have	VERB
inlawrev-27131	19	27	complete	complete	ADJ
inlawrev-27131	19	28	dominion	dominion	NOUN
inlawrev-27131	19	29	,	,	PUNCT
inlawrev-27131	19	30	are	be	AUX
inlawrev-27131	19	31	included	include	VERB
inlawrev-27131	19	32	in	in	ADP
inlawrev-27131	19	33	gross	gross	ADJ
inlawrev-27131	19	34	income	income	NOUN
inlawrev-27131	19	35	.	.	PUNCT
inlawrev-27131	19	36	”7	”7	PUNCT
inlawrev-27131	20	1	revenue	revenue	NOUN
inlawrev-27131	20	2	ruling	rule	VERB
inlawrev-27131	20	3	2019	2019	NUM
inlawrev-27131	20	4	-	-	SYM
inlawrev-27131	20	5	24	24	NUM
inlawrev-27131	20	6	applies	apply	VERB
inlawrev-27131	20	7	these	these	DET
inlawrev-27131	20	8	general	general	ADJ
inlawrev-27131	20	9	principles	principle	NOUN
inlawrev-27131	20	10	of	of	ADP
inlawrev-27131	20	11	section	section	NOUN
inlawrev-27131	20	12	61	61	NUM
inlawrev-27131	20	13	of	of	ADP
inlawrev-27131	20	14	the	the	DET
inlawrev-27131	20	15	code	code	NOUN
inlawrev-27131	20	16	to	to	PART
inlawrev-27131	20	17	determine	determine	VERB
inlawrev-27131	20	18	that	that	SCONJ
inlawrev-27131	20	19	the	the	DET
inlawrev-27131	20	20	receipt	receipt	NOUN
inlawrev-27131	20	21	of	of	ADP
inlawrev-27131	20	22	a	a	DET
inlawrev-27131	20	23	new	new	ADJ
inlawrev-27131	20	24	cryptocurrency	cryptocurrency	NOUN
inlawrev-27131	20	25	following	follow	VERB
inlawrev-27131	20	26	a	a	DET
inlawrev-27131	20	27	hard	hard	ADJ
inlawrev-27131	20	28	fork	fork	NOUN
inlawrev-27131	20	29	results	result	NOUN
inlawrev-27131	20	30	in	in	ADP
inlawrev-27131	20	31	income.8	income.8	NOUN
inlawrev-27131	20	32	significantly	significantly	ADV
inlawrev-27131	20	33	,	,	PUNCT
inlawrev-27131	20	34	the	the	DET
inlawrev-27131	20	35	specific	specific	ADJ
inlawrev-27131	20	36	manner	manner	NOUN
inlawrev-27131	20	37	in	in	ADP
inlawrev-27131	20	38	which	which	PRON
inlawrev-27131	20	39	the	the	DET
inlawrev-27131	20	40	new	new	ADJ
inlawrev-27131	20	41	cryptocurrency	cryptocurrency	NOUN
inlawrev-27131	20	42	is	be	AUX
inlawrev-27131	20	43	distributed	distribute	VERB
inlawrev-27131	20	44	to	to	ADP
inlawrev-27131	20	45	a	a	DET
inlawrev-27131	20	46	taxpayer	taxpayer	NOUN
inlawrev-27131	20	47	following	follow	VERB
inlawrev-27131	20	48	a	a	DET
inlawrev-27131	20	49	hard	hard	ADJ
inlawrev-27131	20	50	fork	fork	NOUN
inlawrev-27131	20	51	does	do	AUX
inlawrev-27131	20	52	not	not	PART
inlawrev-27131	20	53	change	change	VERB
inlawrev-27131	20	54	the	the	DET
inlawrev-27131	20	55	revenue	revenue	NOUN
inlawrev-27131	20	56	ruling	ruling	NOUN
inlawrev-27131	20	57	’s	’s	PART
inlawrev-27131	20	58	holding.9	holding.9	PROPN
inlawrev-27131	20	59	b.	b.	PROPN
inlawrev-27131	20	60	irs	irs	PROPN
inlawrev-27131	20	61	“	"	PUNCT
inlawrev-27131	20	62	dirty	dirty	ADJ
inlawrev-27131	20	63	dozen	dozen	NOUN
inlawrev-27131	20	64	”	"	PUNCT
inlawrev-27131	20	65	and	and	CCONJ
inlawrev-27131	20	66	select	select	ADJ
inlawrev-27131	20	67	examples	example	NOUN
inlawrev-27131	20	68	the	the	DET
inlawrev-27131	20	69	“	"	PUNCT
inlawrev-27131	20	70	dirty	dirty	ADJ
inlawrev-27131	20	71	dozen	dozen	NOUN
inlawrev-27131	20	72	”	"	PUNCT
inlawrev-27131	20	73	is	be	AUX
inlawrev-27131	20	74	an	an	DET
inlawrev-27131	20	75	annual	annual	ADJ
inlawrev-27131	20	76	list	list	NOUN
inlawrev-27131	20	77	compiled	compile	VERB
inlawrev-27131	20	78	by	by	ADP
inlawrev-27131	20	79	the	the	DET
inlawrev-27131	20	80	irs	irs	PROPN
inlawrev-27131	20	81	of	of	ADP
inlawrev-27131	20	82	the	the	DET
inlawrev-27131	20	83	“	"	PUNCT
inlawrev-27131	20	84	worst	bad	ADJ
inlawrev-27131	20	85	of	of	ADP
inlawrev-27131	20	86	the	the	DET
inlawrev-27131	20	87	worst	bad	ADJ
inlawrev-27131	20	88	”	"	PUNCT
inlawrev-27131	20	89	scams	scam	NOUN
inlawrev-27131	20	90	that	that	SCONJ
inlawrev-27131	20	91	taxpayers	taxpayer	NOUN
inlawrev-27131	20	92	may	may	AUX
inlawrev-27131	20	93	encounter	encounter	VERB
inlawrev-27131	20	94	,	,	PUNCT
inlawrev-27131	20	95	especially	especially	ADV
inlawrev-27131	20	96	during	during	ADP
inlawrev-27131	20	97	filing	filing	NOUN
inlawrev-27131	20	98	season	season	NOUN
inlawrev-27131	20	99	.	.	PUNCT
inlawrev-27131	21	1	in	in	ADP
inlawrev-27131	21	2	a	a	DET
inlawrev-27131	21	3	notice	notice	NOUN
inlawrev-27131	21	4	dated	date	VERB
inlawrev-27131	21	5	july	july	PROPN
inlawrev-27131	21	6	1	1	NUM
inlawrev-27131	21	7	,	,	PUNCT
inlawrev-27131	21	8	2021,10	2021,10	NUM
inlawrev-27131	21	9	the	the	DET
inlawrev-27131	21	10	irs	irs	PROPN
inlawrev-27131	21	11	warned	warn	VERB
inlawrev-27131	21	12	people	people	NOUN
inlawrev-27131	21	13	to	to	PART
inlawrev-27131	21	14	watch	watch	VERB
inlawrev-27131	21	15	for	for	ADP
inlawrev-27131	21	16	certain	certain	ADJ
inlawrev-27131	21	17	schemes	scheme	NOUN
inlawrev-27131	21	18	operated	operate	VERB
inlawrev-27131	21	19	by	by	ADP
inlawrev-27131	21	20	tax	tax	NOUN
inlawrev-27131	21	21	promoters	promoter	NOUN
inlawrev-27131	21	22	,	,	PUNCT
inlawrev-27131	21	23	including	include	VERB
inlawrev-27131	21	24	abusive	abusive	ADJ
inlawrev-27131	21	25	micro	micro	ADJ
inlawrev-27131	21	26	-	-	ADJ
inlawrev-27131	21	27	captive	captive	ADJ
inlawrev-27131	21	28	insurance	insurance	NOUN
inlawrev-27131	21	29	arrangements	arrangement	NOUN
inlawrev-27131	21	30	,	,	PUNCT
inlawrev-27131	21	31	and	and	CCONJ
inlawrev-27131	21	32	syndicated	syndicate	VERB
inlawrev-27131	21	33	conservation	conservation	NOUN
inlawrev-27131	21	34	easements	easement	NOUN
inlawrev-27131	21	35	,	,	PUNCT
inlawrev-27131	21	36	among	among	ADP
inlawrev-27131	21	37	others.11	others.11	ADJ
inlawrev-27131	21	38	abusive	abusive	ADJ
inlawrev-27131	21	39	micro	micro	ADJ
inlawrev-27131	21	40	-	-	ADJ
inlawrev-27131	21	41	captive	captive	ADJ
inlawrev-27131	21	42	insurance	insurance	NOUN
inlawrev-27131	21	43	arrangements	arrangement	NOUN
inlawrev-27131	21	44	.	.	PUNCT
inlawrev-27131	22	1	in	in	ADP
inlawrev-27131	22	2	cic	cic	PROPN
inlawrev-27131	22	3	services	service	NOUN
inlawrev-27131	22	4	,	,	PUNCT
inlawrev-27131	22	5	llc	llc	PROPN
inlawrev-27131	22	6	v.	v.	PROPN
inlawrev-27131	22	7	irs,12	irs,12	VERB
inlawrev-27131	22	8	the	the	DET
inlawrev-27131	22	9	u.s	u.s	PROPN
inlawrev-27131	22	10	.	.	PROPN
inlawrev-27131	22	11	supreme	supreme	PROPN
inlawrev-27131	22	12	court	court	PROPN
inlawrev-27131	22	13	unanimously	unanimously	ADV
inlawrev-27131	22	14	held	hold	VERB
inlawrev-27131	22	15	that	that	SCONJ
inlawrev-27131	22	16	the	the	DET
inlawrev-27131	22	17	anti	anti	ADJ
inlawrev-27131	22	18	-	-	ADJ
inlawrev-27131	22	19	injunction	injunction	ADJ
inlawrev-27131	22	20	act13	act13	NOUN
inlawrev-27131	22	21	did	do	AUX
inlawrev-27131	22	22	not	not	PART
inlawrev-27131	22	23	prohibit	prohibit	VERB
inlawrev-27131	22	24	a	a	DET
inlawrev-27131	22	25	pre	pre	ADJ
inlawrev-27131	22	26	-	-	ADJ
inlawrev-27131	22	27	enforcement	enforcement	ADJ
inlawrev-27131	22	28	challenge	challenge	NOUN
inlawrev-27131	22	29	to	to	ADP
inlawrev-27131	22	30	an	an	DET
inlawrev-27131	22	31	irs	irs	PROPN
inlawrev-27131	22	32	information	information	NOUN
inlawrev-27131	22	33	reporting	reporting	NOUN
inlawrev-27131	22	34	requirement	requirement	NOUN
inlawrev-27131	22	35	,	,	PUNCT
inlawrev-27131	22	36	where	where	SCONJ
inlawrev-27131	22	37	the	the	DET
inlawrev-27131	22	38	failure	failure	NOUN
inlawrev-27131	22	39	to	to	PART
inlawrev-27131	22	40	comply	comply	VERB
inlawrev-27131	22	41	could	could	AUX
inlawrev-27131	22	42	result	result	VERB
inlawrev-27131	22	43	in	in	ADP
inlawrev-27131	22	44	civil	civil	ADJ
inlawrev-27131	22	45	and	and	CCONJ
inlawrev-27131	22	46	criminal	criminal	ADJ
inlawrev-27131	22	47	penalties	penalty	NOUN
inlawrev-27131	22	48	.	.	PUNCT
inlawrev-27131	23	1	the	the	DET
inlawrev-27131	23	2	internal	internal	PROPN
inlawrev-27131	23	3	revenue	revenue	NOUN
inlawrev-27131	23	4	code	code	NOUN
inlawrev-27131	23	5	permits	permit	VERB
inlawrev-27131	23	6	insurance	insurance	NOUN
inlawrev-27131	23	7	companies	company	NOUN
inlawrev-27131	23	8	whose	whose	DET
inlawrev-27131	23	9	premiums	premium	NOUN
inlawrev-27131	23	10	do	do	AUX
inlawrev-27131	23	11	not	not	PART
inlawrev-27131	23	12	exceed	exceed	VERB
inlawrev-27131	23	13	a	a	DET
inlawrev-27131	23	14	threshold	threshold	NOUN
inlawrev-27131	23	15	to	to	PART
inlawrev-27131	23	16	elect	elect	VERB
inlawrev-27131	23	17	to	to	PART
inlawrev-27131	23	18	be	be	AUX
inlawrev-27131	23	19	taxed	tax	VERB
inlawrev-27131	23	20	only	only	ADV
inlawrev-27131	23	21	on	on	ADP
inlawrev-27131	23	22	their	their	PRON
inlawrev-27131	23	23	net	net	ADJ
inlawrev-27131	23	24	investment	investment	NOUN
inlawrev-27131	23	25	income	income	NOUN
inlawrev-27131	23	26	and	and	CCONJ
inlawrev-27131	23	27	not	not	PART
inlawrev-27131	23	28	on	on	ADP
inlawrev-27131	23	29	their	their	PRON
inlawrev-27131	23	30	net	net	ADJ
inlawrev-27131	23	31	insurance	insurance	NOUN
inlawrev-27131	23	32	income.14	income.14	NOUN
inlawrev-27131	23	33	the	the	DET
inlawrev-27131	23	34	irs	irs	PROPN
inlawrev-27131	23	35	was	be	AUX
inlawrev-27131	23	36	concerned	concern	VERB
inlawrev-27131	23	37	that	that	SCONJ
inlawrev-27131	23	38	this	this	PRON
inlawrev-27131	23	39	could	could	AUX
inlawrev-27131	23	40	5	5	NUM
inlawrev-27131	23	41	.	.	PUNCT
inlawrev-27131	24	1	i	i	PRON
inlawrev-27131	24	2	d.	d.	PROPN
inlawrev-27131	24	3	6	6	NUM
inlawrev-27131	24	4	.	.	PUNCT
inlawrev-27131	25	1	i	i	PRON
inlawrev-27131	25	2	d.	d.	PROPN
inlawrev-27131	25	3	at	at	ADP
inlawrev-27131	25	4	3	3	NUM
inlawrev-27131	25	5	.	.	NOUN
inlawrev-27131	25	6	7	7	NUM
inlawrev-27131	25	7	.	.	X
inlawrev-27131	26	1	i	i	PRON
inlawrev-27131	26	2	d.	d.	PROPN
inlawrev-27131	26	3	at	at	ADP
inlawrev-27131	26	4	3	3	NUM
inlawrev-27131	26	5	.	.	PUNCT
inlawrev-27131	26	6	see	see	VERB
inlawrev-27131	26	7	comm’r	comm’r	NOUN
inlawrev-27131	26	8	v.	v.	ADP
inlawrev-27131	26	9	glenshaw	glenshaw	PROPN
inlawrev-27131	26	10	glass	glass	PROPN
inlawrev-27131	26	11	co.	co.	PROPN
inlawrev-27131	26	12	,	,	PUNCT
inlawrev-27131	26	13	348	348	NUM
inlawrev-27131	26	14	u.s	u.s	PROPN
inlawrev-27131	26	15	.	.	PROPN
inlawrev-27131	26	16	426	426	NUM
inlawrev-27131	26	17	,	,	PUNCT
inlawrev-27131	26	18	431	431	NUM
inlawrev-27131	26	19	(	(	PUNCT
inlawrev-27131	26	20	1955	1955	NUM
inlawrev-27131	26	21	)	)	PUNCT
inlawrev-27131	26	22	.	.	PUNCT
inlawrev-27131	27	1	8	8	X
inlawrev-27131	27	2	.	.	PUNCT
inlawrev-27131	27	3	i.r.c	i.r.c	NOUN
inlawrev-27131	27	4	.	.	PUNCT
inlawrev-27131	28	1	§	§	PROPN
inlawrev-27131	28	2	61	61	NUM
inlawrev-27131	28	3	;	;	PUNCT
inlawrev-27131	28	4	treas	trea	NOUN
inlawrev-27131	28	5	.	.	PUNCT
inlawrev-27131	29	1	reg	reg	PROPN
inlawrev-27131	29	2	.	.	PUNCT
inlawrev-27131	30	1	§	§	PROPN
inlawrev-27131	30	2	1.451	1.451	NUM
inlawrev-27131	30	3	-	-	SYM
inlawrev-27131	30	4	2	2	NUM
inlawrev-27131	30	5	;	;	PUNCT
inlawrev-27131	30	6	rev	rev	X
inlawrev-27131	30	7	.	.	PROPN
inlawrev-27131	30	8	rul	rul	PROPN
inlawrev-27131	30	9	.	.	PUNCT
inlawrev-27131	31	1	2019	2019	NUM
inlawrev-27131	31	2	-	-	SYM
inlawrev-27131	31	3	24	24	NUM
inlawrev-27131	31	4	.	.	PUNCT
inlawrev-27131	32	1	9	9	X
inlawrev-27131	32	2	.	.	X
inlawrev-27131	32	3	office	office	NOUN
inlawrev-27131	32	4	of	of	ADP
inlawrev-27131	32	5	chief	chief	ADJ
inlawrev-27131	32	6	counsel	counsel	NOUN
inlawrev-27131	32	7	mem.202114020	mem.202114020	ADV
inlawrev-27131	32	8	at	at	ADP
inlawrev-27131	32	9	3	3	NUM
inlawrev-27131	32	10	.	.	PROPN
inlawrev-27131	32	11	10	10	NUM
inlawrev-27131	32	12	.	.	PUNCT
inlawrev-27131	33	1	i.r.s	i.r.s	PROPN
inlawrev-27131	33	2	.	.	PUNCT
inlawrev-27131	34	1	news	news	NOUN
inlawrev-27131	34	2	release	release	VERB
inlawrev-27131	34	3	ir-2021	ir-2021	NOUN
inlawrev-27131	34	4	-	-	PUNCT
inlawrev-27131	34	5	144	144	NUM
inlawrev-27131	34	6	(	(	PUNCT
inlawrev-27131	34	7	july	july	PROPN
inlawrev-27131	34	8	1	1	NUM
inlawrev-27131	34	9	,	,	PUNCT
inlawrev-27131	34	10	2021	2021	NUM
inlawrev-27131	34	11	)	)	PUNCT
inlawrev-27131	35	1	[	[	X
inlawrev-27131	35	2	hereinafter	hereinafter	NOUN
inlawrev-27131	35	3	“	"	PUNCT
inlawrev-27131	35	4	ir-2021	ir-2021	NOUN
inlawrev-27131	35	5	-	-	PUNCT
inlawrev-27131	35	6	144	144	NUM
inlawrev-27131	35	7	”	"	PUNCT
inlawrev-27131	35	8	]	]	PUNCT
inlawrev-27131	35	9	.	.	PUNCT
inlawrev-27131	36	1	11	11	NUM
inlawrev-27131	36	2	.	.	PUNCT
inlawrev-27131	37	1	in	in	ADP
inlawrev-27131	37	2	addition	addition	NOUN
inlawrev-27131	37	3	to	to	ADP
inlawrev-27131	37	4	syndicated	syndicate	VERB
inlawrev-27131	37	5	conservation	conservation	NOUN
inlawrev-27131	37	6	easements	easement	NOUN
inlawrev-27131	37	7	and	and	CCONJ
inlawrev-27131	37	8	abusive	abusive	ADJ
inlawrev-27131	37	9	micro	micro	ADJ
inlawrev-27131	37	10	-	-	ADJ
inlawrev-27131	37	11	captive	captive	ADJ
inlawrev-27131	37	12	arrangements	arrangement	NOUN
inlawrev-27131	37	13	,	,	PUNCT
inlawrev-27131	37	14	the	the	DET
inlawrev-27131	37	15	irs	irs	PROPN
inlawrev-27131	37	16	’s	’s	PART
inlawrev-27131	37	17	annual	annual	ADJ
inlawrev-27131	37	18	“	"	PUNCT
inlawrev-27131	37	19	dirty	dirty	ADJ
inlawrev-27131	37	20	dozen	dozen	NOUN
inlawrev-27131	37	21	”	"	PUNCT
inlawrev-27131	37	22	list	list	NOUN
inlawrev-27131	37	23	included	include	VERB
inlawrev-27131	37	24	the	the	DET
inlawrev-27131	37	25	potentially	potentially	ADV
inlawrev-27131	37	26	abusive	abusive	ADJ
inlawrev-27131	37	27	use	use	NOUN
inlawrev-27131	37	28	of	of	ADP
inlawrev-27131	37	29	the	the	DET
inlawrev-27131	37	30	us	us	PROPN
inlawrev-27131	37	31	-	-	PUNCT
inlawrev-27131	37	32	malta	malta	PROPN
inlawrev-27131	37	33	tax	tax	PROPN
inlawrev-27131	37	34	treaty	treaty	PROPN
inlawrev-27131	37	35	,	,	PUNCT
inlawrev-27131	37	36	improper	improper	ADJ
inlawrev-27131	37	37	claims	claim	NOUN
inlawrev-27131	37	38	of	of	ADP
inlawrev-27131	37	39	business	business	NOUN
inlawrev-27131	37	40	credits	credit	NOUN
inlawrev-27131	37	41	,	,	PUNCT
inlawrev-27131	37	42	and	and	CCONJ
inlawrev-27131	37	43	improperly	improperly	ADV
inlawrev-27131	37	44	monetized	monetize	VERB
inlawrev-27131	37	45	installment	installment	NOUN
inlawrev-27131	37	46	sales	sale	NOUN
inlawrev-27131	37	47	.	.	PUNCT
inlawrev-27131	38	1	see	see	VERB
inlawrev-27131	38	2	ir-2021	ir-2021	NOUN
inlawrev-27131	38	3	-	-	PUNCT
inlawrev-27131	38	4	144	144	NUM
inlawrev-27131	38	5	.	.	PUNCT
inlawrev-27131	39	1	12	12	NUM
inlawrev-27131	39	2	.	.	PUNCT
inlawrev-27131	40	1	141	141	NUM
inlawrev-27131	40	2	s.	s.	PROPN
inlawrev-27131	40	3	ct	ct	PROPN
inlawrev-27131	40	4	.	.	PROPN
inlawrev-27131	40	5	1582	1582	NUM
inlawrev-27131	40	6	,	,	PUNCT
inlawrev-27131	40	7	1586	1586	NUM
inlawrev-27131	40	8	(	(	PUNCT
inlawrev-27131	40	9	2021	2021	NUM
inlawrev-27131	40	10	)	)	PUNCT
inlawrev-27131	40	11	.	.	PUNCT
inlawrev-27131	41	1	13	13	NUM
inlawrev-27131	41	2	.	.	X
inlawrev-27131	41	3	see	see	VERB
inlawrev-27131	41	4	i.r.c	i.r.c	NOUN
inlawrev-27131	41	5	.	.	PUNCT
inlawrev-27131	42	1	§	§	PROPN
inlawrev-27131	42	2	7421(a	7421(a	PROPN
inlawrev-27131	42	3	)	)	PUNCT
inlawrev-27131	42	4	.	.	PUNCT
inlawrev-27131	43	1	the	the	DET
inlawrev-27131	43	2	anti	anti	ADJ
inlawrev-27131	43	3	-	-	ADJ
inlawrev-27131	43	4	injunction	injunction	ADJ
inlawrev-27131	43	5	act	act	NOUN
inlawrev-27131	43	6	bars	bar	VERB
inlawrev-27131	43	7	any	any	DET
inlawrev-27131	43	8	“	"	PUNCT
inlawrev-27131	43	9	suit	suit	NOUN
inlawrev-27131	43	10	for	for	ADP
inlawrev-27131	43	11	the	the	DET
inlawrev-27131	43	12	purpose	purpose	NOUN
inlawrev-27131	43	13	of	of	ADP
inlawrev-27131	43	14	restraining	restrain	VERB
inlawrev-27131	43	15	the	the	DET
inlawrev-27131	43	16	assessment	assessment	NOUN
inlawrev-27131	43	17	or	or	CCONJ
inlawrev-27131	43	18	collection	collection	NOUN
inlawrev-27131	43	19	of	of	ADP
inlawrev-27131	43	20	any	any	DET
inlawrev-27131	43	21	tax	tax	NOUN
inlawrev-27131	43	22	.	.	PUNCT
inlawrev-27131	43	23	”	"	PUNCT
inlawrev-27131	44	1	14	14	NUM
inlawrev-27131	44	2	.	.	PUNCT
inlawrev-27131	45	1	cic	cic	PROPN
inlawrev-27131	45	2	services	services	PROPN
inlawrev-27131	45	3	,	,	PUNCT
inlawrev-27131	45	4	llc	llc	PROPN
inlawrev-27131	45	5	v.	v.	PROPN
inlawrev-27131	45	6	irs	irs	PROPN
inlawrev-27131	45	7	,	,	PUNCT
inlawrev-27131	45	8	141	141	NUM
inlawrev-27131	45	9	s.	s.	PROPN
inlawrev-27131	45	10	ct	ct	PROPN
inlawrev-27131	45	11	.	.	PROPN
inlawrev-27131	45	12	1582	1582	NUM
inlawrev-27131	45	13	,	,	PUNCT
inlawrev-27131	45	14	1587	1587	NUM
inlawrev-27131	45	15	(	(	PUNCT
inlawrev-27131	45	16	2021	2021	NUM
inlawrev-27131	45	17	)	)	PUNCT
inlawrev-27131	45	18	.	.	PUNCT
inlawrev-27131	46	1	the	the	DET
inlawrev-27131	46	2	court	court	NOUN
inlawrev-27131	46	3	explained	explain	VERB
inlawrev-27131	46	4	that	that	SCONJ
inlawrev-27131	46	5	“	"	PUNCT
inlawrev-27131	46	6	a	a	DET
inlawrev-27131	46	7	micro	micro	ADJ
inlawrev-27131	46	8	-	-	ADJ
inlawrev-27131	46	9	captive	captive	ADJ
inlawrev-27131	46	10	transaction	transaction	NOUN
inlawrev-27131	46	11	is	be	AUX
inlawrev-27131	46	12	typically	typically	ADV
inlawrev-27131	46	13	an	an	DET
inlawrev-27131	46	14	insurance	insurance	NOUN
inlawrev-27131	46	15	agreement	agreement	NOUN
inlawrev-27131	46	16	between	between	ADP
inlawrev-27131	46	17	a	a	DET
inlawrev-27131	46	18	parent	parent	NOUN
inlawrev-27131	46	19	company	company	NOUN
inlawrev-27131	46	20	and	and	CCONJ
inlawrev-27131	46	21	a	a	DET
inlawrev-27131	46	22	‘	'	PUNCT
inlawrev-27131	46	23	captive	captive	ADJ
inlawrev-27131	46	24	’	'	PUNCT
inlawrev-27131	46	25	insurer	insurer	NOUN
inlawrev-27131	46	26	under	under	ADP
inlawrev-27131	46	27	its	its	PRON
inlawrev-27131	46	28	control	control	NOUN
inlawrev-27131	46	29	.	.	PUNCT
inlawrev-27131	47	1	the	the	DET
inlawrev-27131	47	2	code	code	NOUN
inlawrev-27131	47	3	provides	provide	VERB
inlawrev-27131	47	4	the	the	DET
inlawrev-27131	47	5	parties	party	NOUN
inlawrev-27131	47	6	to	to	ADP
inlawrev-27131	47	7	such	such	DET
inlawrev-27131	47	8	an	an	DET
inlawrev-27131	47	9	agreement	agreement	NOUN
inlawrev-27131	47	10	with	with	ADP
inlawrev-27131	47	11	tax	tax	NOUN
inlawrev-27131	47	12	advantages	advantage	NOUN
inlawrev-27131	47	13	.	.	PUNCT
inlawrev-27131	48	1	the	the	DET
inlawrev-27131	48	2	insured	insured	ADJ
inlawrev-27131	48	3	party	party	NOUN
inlawrev-27131	48	4	can	can	AUX
inlawrev-27131	48	5	deduct	deduct	VERB
inlawrev-27131	48	6	its	its	PRON
inlawrev-27131	48	7	premium	premium	NOUN
inlawrev-27131	48	8	payments	payment	NOUN
inlawrev-27131	48	9	as	as	ADP
inlawrev-27131	48	10	business	business	NOUN
inlawrev-27131	48	11	expenses	expense	NOUN
inlawrev-27131	48	12	.	.	PUNCT
inlawrev-27131	49	1	and	and	CCONJ
inlawrev-27131	49	2	the	the	DET
inlawrev-27131	49	3	2022	2022	NUM
inlawrev-27131	49	4	]	]	PUNCT
inlawrev-27131	49	5	tax	tax	NOUN
inlawrev-27131	49	6	law	law	NOUN
inlawrev-27131	49	7	–	–	PUNCT
inlawrev-27131	49	8	federal	federal	ADJ
inlawrev-27131	49	9	653	653	NUM
inlawrev-27131	49	10	be	be	AUX
inlawrev-27131	49	11	used	use	VERB
inlawrev-27131	49	12	abusively	abusively	ADV
inlawrev-27131	49	13	and	and	CCONJ
inlawrev-27131	49	14	issued	issue	VERB
inlawrev-27131	49	15	notice	notice	NOUN
inlawrev-27131	49	16	2016	2016	NUM
inlawrev-27131	49	17	-	-	SYM
inlawrev-27131	49	18	66	66	NUM
inlawrev-27131	49	19	naming	name	VERB
inlawrev-27131	49	20	the	the	DET
inlawrev-27131	49	21	use	use	NOUN
inlawrev-27131	49	22	of	of	ADP
inlawrev-27131	49	23	this	this	DET
inlawrev-27131	49	24	election	election	NOUN
inlawrev-27131	49	25	(	(	PUNCT
inlawrev-27131	49	26	under	under	ADP
inlawrev-27131	49	27	certain	certain	ADJ
inlawrev-27131	49	28	circumstances	circumstance	NOUN
inlawrev-27131	49	29	)	)	PUNCT
inlawrev-27131	49	30	a	a	DET
inlawrev-27131	49	31	“	"	PUNCT
inlawrev-27131	49	32	transaction	transaction	NOUN
inlawrev-27131	49	33	of	of	ADP
inlawrev-27131	49	34	interest	interest	NOUN
inlawrev-27131	49	35	.	.	PUNCT
inlawrev-27131	50	1	”15	”15	VERB
inlawrev-27131	50	2	the	the	DET
inlawrev-27131	50	3	notice	notice	NOUN
inlawrev-27131	50	4	required	require	VERB
inlawrev-27131	50	5	participants	participant	NOUN
inlawrev-27131	50	6	in	in	ADP
inlawrev-27131	50	7	the	the	DET
inlawrev-27131	50	8	transaction	transaction	NOUN
inlawrev-27131	50	9	and	and	CCONJ
inlawrev-27131	50	10	“	"	PUNCT
inlawrev-27131	50	11	material	material	NOUN
inlawrev-27131	50	12	advisors	advisor	NOUN
inlawrev-27131	50	13	”	"	PUNCT
inlawrev-27131	50	14	who	who	PRON
inlawrev-27131	50	15	provided	provide	VERB
inlawrev-27131	50	16	tax	tax	NOUN
inlawrev-27131	50	17	advice	advice	NOUN
inlawrev-27131	50	18	to	to	ADP
inlawrev-27131	50	19	the	the	DET
inlawrev-27131	50	20	participants	participant	NOUN
inlawrev-27131	50	21	to	to	PART
inlawrev-27131	50	22	supply	supply	VERB
inlawrev-27131	50	23	substantial	substantial	ADJ
inlawrev-27131	50	24	information	information	NOUN
inlawrev-27131	50	25	in	in	ADP
inlawrev-27131	50	26	forms	form	NOUN
inlawrev-27131	50	27	8886	8886	NUM
inlawrev-27131	50	28	and	and	CCONJ
inlawrev-27131	50	29	8918	8918	NUM
inlawrev-27131	50	30	,	,	PUNCT
inlawrev-27131	50	31	respectively.16	respectively.16	ADJ
inlawrev-27131	50	32	failure	failure	NOUN
inlawrev-27131	50	33	to	to	PART
inlawrev-27131	50	34	supply	supply	VERB
inlawrev-27131	50	35	the	the	DET
inlawrev-27131	50	36	information	information	NOUN
inlawrev-27131	50	37	could	could	AUX
inlawrev-27131	50	38	subject	subject	VERB
inlawrev-27131	50	39	the	the	DET
inlawrev-27131	50	40	non	non	NOUN
inlawrev-27131	50	41	-	-	NOUN
inlawrev-27131	50	42	filer	filer	NOUN
inlawrev-27131	50	43	to	to	ADP
inlawrev-27131	50	44	a	a	DET
inlawrev-27131	50	45	civil	civil	ADJ
inlawrev-27131	50	46	penalty	penalty	NOUN
inlawrev-27131	50	47	and	and	CCONJ
inlawrev-27131	50	48	could	could	AUX
inlawrev-27131	50	49	also	also	ADV
inlawrev-27131	50	50	result	result	VERB
inlawrev-27131	50	51	in	in	ADP
inlawrev-27131	50	52	a	a	DET
inlawrev-27131	50	53	criminal	criminal	ADJ
inlawrev-27131	50	54	penalty.17	penalty.17	NOUN
inlawrev-27131	50	55	the	the	DET
inlawrev-27131	50	56	court	court	NOUN
inlawrev-27131	50	57	concluded	conclude	VERB
inlawrev-27131	50	58	that	that	SCONJ
inlawrev-27131	50	59	the	the	DET
inlawrev-27131	50	60	penalty	penalty	NOUN
inlawrev-27131	50	61	for	for	ADP
inlawrev-27131	50	62	noncompliance	noncompliance	NOUN
inlawrev-27131	50	63	did	do	AUX
inlawrev-27131	50	64	not	not	PART
inlawrev-27131	50	65	trigger	trigger	VERB
inlawrev-27131	50	66	the	the	DET
inlawrev-27131	50	67	anti	anti	ADJ
inlawrev-27131	50	68	-	-	ADJ
inlawrev-27131	50	69	injunction	injunction	ADJ
inlawrev-27131	50	70	act	act	NOUN
inlawrev-27131	50	71	for	for	ADP
inlawrev-27131	50	72	a	a	DET
inlawrev-27131	50	73	combination	combination	NOUN
inlawrev-27131	50	74	of	of	ADP
inlawrev-27131	50	75	three	three	NUM
inlawrev-27131	50	76	reasons	reason	NOUN
inlawrev-27131	50	77	.	.	PUNCT
inlawrev-27131	51	1	first	first	ADV
inlawrev-27131	51	2	,	,	PUNCT
inlawrev-27131	51	3	the	the	DET
inlawrev-27131	51	4	reporting	reporting	NOUN
inlawrev-27131	51	5	obligation	obligation	NOUN
inlawrev-27131	51	6	“	"	PUNCT
inlawrev-27131	51	7	inflict[s	inflict[s	PROPN
inlawrev-27131	51	8	]	]	PUNCT
inlawrev-27131	51	9	costs	cost	VERB
inlawrev-27131	51	10	separate	separate	ADJ
inlawrev-27131	51	11	and	and	CCONJ
inlawrev-27131	51	12	apart	apart	ADV
inlawrev-27131	51	13	from	from	ADP
inlawrev-27131	51	14	the	the	PRON
inlawrev-27131	51	15	.	.	PUNCT
inlawrev-27131	51	16	.	.	PUNCT
inlawrev-27131	51	17	.	.	PUNCT
inlawrev-27131	52	1	tax	tax	NOUN
inlawrev-27131	52	2	penalty	penalty	NOUN
inlawrev-27131	52	3	.	.	PUNCT
inlawrev-27131	53	1	”18	”18	PROPN
inlawrev-27131	53	2	second	second	ADV
inlawrev-27131	53	3	,	,	PUNCT
inlawrev-27131	53	4	the	the	DET
inlawrev-27131	53	5	penalty	penalty	NOUN
inlawrev-27131	53	6	is	be	AUX
inlawrev-27131	53	7	several	several	ADJ
inlawrev-27131	53	8	steps	step	NOUN
inlawrev-27131	53	9	away	away	ADV
inlawrev-27131	53	10	from	from	ADP
inlawrev-27131	53	11	the	the	DET
inlawrev-27131	53	12	reporting	reporting	NOUN
inlawrev-27131	53	13	requirement.1	requirement.1	NOUN
inlawrev-27131	53	14	9	9	NUM
inlawrev-27131	53	15	the	the	DET
inlawrev-27131	53	16	plaintiff	plaintiff	NOUN
inlawrev-27131	53	17	first	first	ADV
inlawrev-27131	53	18	would	would	AUX
inlawrev-27131	53	19	have	have	VERB
inlawrev-27131	53	20	to	to	PART
inlawrev-27131	53	21	fail	fail	VERB
inlawrev-27131	53	22	to	to	PART
inlawrev-27131	53	23	disclose	disclose	VERB
inlawrev-27131	53	24	the	the	DET
inlawrev-27131	53	25	information	information	NOUN
inlawrev-27131	53	26	,	,	PUNCT
inlawrev-27131	53	27	then	then	ADV
inlawrev-27131	53	28	the	the	DET
inlawrev-27131	53	29	irs	irs	PROPN
inlawrev-27131	53	30	would	would	AUX
inlawrev-27131	53	31	have	have	VERB
inlawrev-27131	53	32	to	to	PART
inlawrev-27131	53	33	identify	identify	VERB
inlawrev-27131	53	34	that	that	SCONJ
inlawrev-27131	53	35	the	the	DET
inlawrev-27131	53	36	disclosure	disclosure	NOUN
inlawrev-27131	53	37	had	have	AUX
inlawrev-27131	53	38	not	not	PART
inlawrev-27131	53	39	occurred	occur	VERB
inlawrev-27131	53	40	,	,	PUNCT
inlawrev-27131	53	41	and	and	CCONJ
inlawrev-27131	53	42	then	then	ADV
inlawrev-27131	53	43	the	the	DET
inlawrev-27131	53	44	irs	irs	PROPN
inlawrev-27131	53	45	would	would	AUX
inlawrev-27131	53	46	have	have	VERB
inlawrev-27131	53	47	to	to	PART
inlawrev-27131	53	48	impose	impose	VERB
inlawrev-27131	53	49	the	the	DET
inlawrev-27131	53	50	entirely	entirely	ADV
inlawrev-27131	53	51	discretionary	discretionary	ADJ
inlawrev-27131	53	52	penalty	penalty	NOUN
inlawrev-27131	53	53	.	.	PUNCT
inlawrev-27131	54	1	lastly	lastly	ADV
inlawrev-27131	54	2	,	,	PUNCT
inlawrev-27131	54	3	a	a	DET
inlawrev-27131	54	4	violation	violation	NOUN
inlawrev-27131	54	5	of	of	ADP
inlawrev-27131	54	6	the	the	DET
inlawrev-27131	54	7	notice	notice	NOUN
inlawrev-27131	54	8	could	could	AUX
inlawrev-27131	54	9	be	be	AUX
inlawrev-27131	54	10	subject	subject	ADJ
inlawrev-27131	54	11	to	to	ADP
inlawrev-27131	54	12	a	a	DET
inlawrev-27131	54	13	criminal	criminal	ADJ
inlawrev-27131	54	14	penalty	penalty	NOUN
inlawrev-27131	54	15	,	,	PUNCT
inlawrev-27131	54	16	as	as	ADV
inlawrev-27131	54	17	much	much	ADJ
inlawrev-27131	54	18	as	as	ADP
inlawrev-27131	54	19	one	one	NUM
inlawrev-27131	54	20	year	year	NOUN
inlawrev-27131	54	21	in	in	ADP
inlawrev-27131	54	22	prison	prison	NOUN
inlawrev-27131	54	23	,	,	PUNCT
inlawrev-27131	54	24	for	for	ADP
inlawrev-27131	54	25	willful	willful	ADJ
inlawrev-27131	54	26	failure	failure	NOUN
inlawrev-27131	54	27	to	to	PART
inlawrev-27131	54	28	comply	comply	VERB
inlawrev-27131	54	29	with	with	ADP
inlawrev-27131	54	30	the	the	DET
inlawrev-27131	54	31	notice	notice	NOUN
inlawrev-27131	54	32	’s	’s	PART
inlawrev-27131	54	33	requirement.20	requirement.20	NOUN
inlawrev-27131	54	34	this	this	PRON
inlawrev-27131	54	35	precludes	preclude	VERB
inlawrev-27131	54	36	the	the	DET
inlawrev-27131	54	37	plaintiff	plaintiff	NOUN
inlawrev-27131	54	38	from	from	ADP
inlawrev-27131	54	39	taking	take	VERB
inlawrev-27131	54	40	the	the	DET
inlawrev-27131	54	41	normal	normal	ADJ
inlawrev-27131	54	42	route	route	NOUN
inlawrev-27131	54	43	of	of	ADP
inlawrev-27131	54	44	paying	pay	VERB
inlawrev-27131	54	45	the	the	DET
inlawrev-27131	54	46	tax	tax	NOUN
inlawrev-27131	54	47	and	and	CCONJ
inlawrev-27131	54	48	then	then	ADV
inlawrev-27131	54	49	suing	sue	VERB
inlawrev-27131	54	50	for	for	ADP
inlawrev-27131	54	51	a	a	DET
inlawrev-27131	54	52	refund	refund	NOUN
inlawrev-27131	54	53	.	.	PUNCT
inlawrev-27131	55	1	if	if	SCONJ
inlawrev-27131	55	2	the	the	DET
inlawrev-27131	55	3	plaintiff	plaintiff	NOUN
inlawrev-27131	55	4	does	do	AUX
inlawrev-27131	55	5	not	not	PART
inlawrev-27131	55	6	disclose	disclose	VERB
inlawrev-27131	55	7	,	,	PUNCT
inlawrev-27131	55	8	it	it	PRON
inlawrev-27131	55	9	subjects	subject	VERB
inlawrev-27131	55	10	itself	itself	PRON
inlawrev-27131	55	11	to	to	ADP
inlawrev-27131	55	12	criminal	criminal	ADJ
inlawrev-27131	55	13	penalties	penalty	NOUN
inlawrev-27131	55	14	,	,	PUNCT
inlawrev-27131	55	15	which	which	PRON
inlawrev-27131	55	16	necessitates	necessitate	VERB
inlawrev-27131	55	17	providing	provide	VERB
inlawrev-27131	55	18	the	the	DET
inlawrev-27131	55	19	ability	ability	NOUN
inlawrev-27131	55	20	to	to	PART
inlawrev-27131	55	21	have	have	AUX
inlawrev-27131	55	22	a	a	DET
inlawrev-27131	55	23	“	"	PUNCT
inlawrev-27131	55	24	pre	pre	ADJ
inlawrev-27131	55	25	-	-	ADJ
inlawrev-27131	55	26	enforcement	enforcement	ADJ
inlawrev-27131	55	27	”	"	PUNCT
inlawrev-27131	55	28	challenge	challenge	NOUN
inlawrev-27131	55	29	.	.	PUNCT
inlawrev-27131	56	1	syndicated	syndicate	VERB
inlawrev-27131	56	2	conservation	conservation	NOUN
inlawrev-27131	56	3	easements	easement	NOUN
inlawrev-27131	56	4	.	.	PUNCT
inlawrev-27131	57	1	section	section	NOUN
inlawrev-27131	57	2	170(f)(3)(b)(iii	170(f)(3)(b)(iii	PROPN
inlawrev-27131	57	3	)	)	PUNCT
inlawrev-27131	57	4	of	of	ADP
inlawrev-27131	57	5	the	the	DET
inlawrev-27131	57	6	code	code	NOUN
inlawrev-27131	57	7	allows	allow	VERB
inlawrev-27131	57	8	a	a	DET
inlawrev-27131	57	9	deduction	deduction	NOUN
inlawrev-27131	57	10	for	for	ADP
inlawrev-27131	57	11	a	a	DET
inlawrev-27131	57	12	qualified	qualified	ADJ
inlawrev-27131	57	13	conservation	conservation	NOUN
inlawrev-27131	57	14	contribution	contribution	NOUN
inlawrev-27131	57	15	,	,	PUNCT
inlawrev-27131	57	16	which	which	PRON
inlawrev-27131	57	17	is	be	AUX
inlawrev-27131	57	18	a	a	DET
inlawrev-27131	57	19	contribution	contribution	NOUN
inlawrev-27131	57	20	of	of	ADP
inlawrev-27131	57	21	a	a	DET
inlawrev-27131	57	22	qualified	qualified	ADJ
inlawrev-27131	57	23	real	real	ADJ
inlawrev-27131	57	24	property	property	NOUN
inlawrev-27131	57	25	interest	interest	NOUN
inlawrev-27131	57	26	to	to	ADP
inlawrev-27131	57	27	a	a	DET
inlawrev-27131	57	28	qualified	qualified	ADJ
inlawrev-27131	57	29	organization	organization	NOUN
inlawrev-27131	57	30	exclusively	exclusively	ADV
inlawrev-27131	57	31	for	for	ADP
inlawrev-27131	57	32	conservation	conservation	NOUN
inlawrev-27131	57	33	purposes.21	purposes.21	NOUN
inlawrev-27131	57	34	in	in	ADP
inlawrev-27131	57	35	notice	notice	NOUN
inlawrev-27131	57	36	2017	2017	NUM
inlawrev-27131	57	37	-	-	SYM
inlawrev-27131	57	38	10	10	NUM
inlawrev-27131	57	39	,	,	PUNCT
inlawrev-27131	57	40	the	the	DET
inlawrev-27131	57	41	irs	irs	PROPN
inlawrev-27131	57	42	and	and	CCONJ
inlawrev-27131	57	43	the	the	DET
inlawrev-27131	57	44	treasury	treasury	PROPN
inlawrev-27131	57	45	department	department	NOUN
inlawrev-27131	57	46	warned	warn	VERB
inlawrev-27131	57	47	that	that	SCONJ
inlawrev-27131	57	48	“	"	PUNCT
inlawrev-27131	57	49	some	some	DET
inlawrev-27131	57	50	promoters	promoter	NOUN
inlawrev-27131	57	51	are	be	AUX
inlawrev-27131	57	52	syndicating	syndicate	VERB
inlawrev-27131	57	53	conservation	conservation	NOUN
inlawrev-27131	57	54	easement	easement	NOUN
inlawrev-27131	57	55	transactions	transaction	NOUN
inlawrev-27131	57	56	that	that	PRON
inlawrev-27131	57	57	purport	purport	VERB
inlawrev-27131	57	58	to	to	PART
inlawrev-27131	57	59	give	give	VERB
inlawrev-27131	57	60	investors	investor	NOUN
inlawrev-27131	57	61	the	the	DET
inlawrev-27131	57	62	opportunity	opportunity	NOUN
inlawrev-27131	57	63	to	to	PART
inlawrev-27131	57	64	claim	claim	VERB
inlawrev-27131	57	65	charitable	charitable	ADJ
inlawrev-27131	57	66	contribution	contribution	NOUN
inlawrev-27131	57	67	deductions	deduction	NOUN
inlawrev-27131	57	68	in	in	ADP
inlawrev-27131	57	69	amounts	amount	NOUN
inlawrev-27131	57	70	that	that	PRON
inlawrev-27131	57	71	significantly	significantly	ADV
inlawrev-27131	57	72	exceed	exceed	VERB
inlawrev-27131	57	73	the	the	DET
inlawrev-27131	57	74	amount	amount	NOUN
inlawrev-27131	57	75	invested	invest	VERB
inlawrev-27131	57	76	.	.	PUNCT
inlawrev-27131	58	1	”22	”22	PROPN
inlawrev-27131	58	2	in	in	ADP
inlawrev-27131	58	3	such	such	DET
inlawrev-27131	58	4	a	a	DET
inlawrev-27131	58	5	transaction	transaction	NOUN
inlawrev-27131	58	6	,	,	PUNCT
inlawrev-27131	58	7	a	a	DET
inlawrev-27131	58	8	promoter	promoter	NOUN
inlawrev-27131	58	9	will	will	AUX
inlawrev-27131	58	10	offer	offer	VERB
inlawrev-27131	58	11	potential	potential	ADJ
inlawrev-27131	58	12	investors	investor	NOUN
inlawrev-27131	58	13	in	in	ADP
inlawrev-27131	58	14	a	a	DET
inlawrev-27131	58	15	partnership	partnership	NOUN
inlawrev-27131	58	16	or	or	CCONJ
inlawrev-27131	58	17	other	other	ADJ
inlawrev-27131	58	18	pass	pass	VERB
inlawrev-27131	58	19	-	-	PUNCT
inlawrev-27131	58	20	through	through	ADP
inlawrev-27131	58	21	entity	entity	NOUN
inlawrev-27131	58	22	the	the	DET
inlawrev-27131	58	23	possibility	possibility	NOUN
inlawrev-27131	58	24	of	of	ADP
inlawrev-27131	58	25	a	a	DET
inlawrev-27131	58	26	deduction	deduction	NOUN
inlawrev-27131	58	27	for	for	ADP
inlawrev-27131	58	28	a	a	DET
inlawrev-27131	58	29	charitable	charitable	ADJ
inlawrev-27131	58	30	contribution	contribution	NOUN
inlawrev-27131	58	31	in	in	ADP
inlawrev-27131	58	32	exchange	exchange	NOUN
inlawrev-27131	58	33	for	for	ADP
inlawrev-27131	58	34	the	the	DET
inlawrev-27131	58	35	donation	donation	NOUN
inlawrev-27131	58	36	of	of	ADP
inlawrev-27131	58	37	a	a	DET
inlawrev-27131	58	38	conservation	conservation	NOUN
inlawrev-27131	58	39	easement.23	easement.23	NOUN
inlawrev-27131	58	40	insurer	insurer	NOUN
inlawrev-27131	58	41	can	can	AUX
inlawrev-27131	58	42	exclude	exclude	VERB
inlawrev-27131	58	43	up	up	ADP
inlawrev-27131	58	44	to	to	PART
inlawrev-27131	58	45	$	$	SYM
inlawrev-27131	58	46	2.2	2.2	NUM
inlawrev-27131	58	47	million	million	NUM
inlawrev-27131	58	48	of	of	ADP
inlawrev-27131	58	49	those	those	DET
inlawrev-27131	58	50	premiums	premium	NOUN
inlawrev-27131	58	51	from	from	ADP
inlawrev-27131	58	52	its	its	PRON
inlawrev-27131	58	53	own	own	ADJ
inlawrev-27131	58	54	taxable	taxable	ADJ
inlawrev-27131	58	55	income	income	NOUN
inlawrev-27131	58	56	,	,	PUNCT
inlawrev-27131	58	57	under	under	ADP
inlawrev-27131	58	58	a	a	DET
inlawrev-27131	58	59	tax	tax	NOUN
inlawrev-27131	58	60	break	break	NOUN
inlawrev-27131	58	61	for	for	ADP
inlawrev-27131	58	62	small	small	ADJ
inlawrev-27131	58	63	insurance	insurance	NOUN
inlawrev-27131	58	64	companies	company	NOUN
inlawrev-27131	58	65	.	.	PUNCT
inlawrev-27131	58	66	”	"	PUNCT
inlawrev-27131	59	1	i	i	PRON
inlawrev-27131	59	2	d.	d.	PROPN
inlawrev-27131	59	3	(	(	PUNCT
inlawrev-27131	59	4	internal	internal	ADJ
inlawrev-27131	59	5	citations	citation	NOUN
inlawrev-27131	59	6	omitted	omit	VERB
inlawrev-27131	59	7	)	)	PUNCT
inlawrev-27131	59	8	.	.	PUNCT
inlawrev-27131	60	1	15	15	NUM
inlawrev-27131	60	2	.	.	PUNCT
inlawrev-27131	61	1	i	i	PRON
inlawrev-27131	61	2	d.	d.	PROPN
inlawrev-27131	61	3	16	16	NUM
inlawrev-27131	61	4	.	.	PUNCT
inlawrev-27131	62	1	i	i	PRON
inlawrev-27131	62	2	d.	d.	PROPN
inlawrev-27131	62	3	at	at	ADP
inlawrev-27131	62	4	1587	1587	NUM
inlawrev-27131	62	5	.	.	PUNCT
inlawrev-27131	63	1	17	17	NUM
inlawrev-27131	63	2	.	.	PUNCT
inlawrev-27131	64	1	i	i	PRON
inlawrev-27131	64	2	d.	d.	PROPN
inlawrev-27131	64	3	18	18	NUM
inlawrev-27131	64	4	.	.	PUNCT
inlawrev-27131	65	1	i	i	PRON
inlawrev-27131	65	2	d.	d.	PROPN
inlawrev-27131	65	3	at	at	ADP
inlawrev-27131	65	4	1591	1591	NUM
inlawrev-27131	65	5	.	.	PUNCT
inlawrev-27131	66	1	19	19	NUM
inlawrev-27131	66	2	.	.	PUNCT
inlawrev-27131	67	1	i	i	PRON
inlawrev-27131	67	2	d.	d.	PROPN
inlawrev-27131	67	3	20	20	NUM
inlawrev-27131	67	4	.	.	PUNCT
inlawrev-27131	68	1	i	i	PRON
inlawrev-27131	68	2	d.	d.	PROPN
inlawrev-27131	68	3	at	at	ADP
inlawrev-27131	68	4	1592	1592	NUM
inlawrev-27131	68	5	.	.	PUNCT
inlawrev-27131	69	1	21	21	NUM
inlawrev-27131	69	2	.	.	PUNCT
inlawrev-27131	69	3	see	see	VERB
inlawrev-27131	69	4	i.r.c	i.r.c	NOUN
inlawrev-27131	69	5	.	.	PUNCT
inlawrev-27131	70	1	§	§	PROPN
inlawrev-27131	70	2	170(h)(1)-(5	170(h)(1)-(5	NUM
inlawrev-27131	70	3	)	)	PUNCT
inlawrev-27131	70	4	;	;	PUNCT
inlawrev-27131	71	1	treas	treas	PROPN
inlawrev-27131	71	2	.	.	PUNCT
inlawrev-27131	72	1	reg	reg	PROPN
inlawrev-27131	72	2	.	.	PUNCT
inlawrev-27131	73	1	§	§	PROPN
inlawrev-27131	73	2	1.170a-14	1.170a-14	NUM
inlawrev-27131	73	3	.	.	PUNCT
inlawrev-27131	74	1	22	22	NUM
inlawrev-27131	74	2	.	.	PUNCT
inlawrev-27131	74	3	i.r.s	i.r.s	PROPN
inlawrev-27131	74	4	.	.	PUNCT
inlawrev-27131	75	1	notice	notice	VERB
inlawrev-27131	75	2	2017	2017	NUM
inlawrev-27131	75	3	-	-	SYM
inlawrev-27131	75	4	10	10	NUM
inlawrev-27131	75	5	at	at	ADP
inlawrev-27131	75	6	2	2	NUM
inlawrev-27131	75	7	.	.	NOUN
inlawrev-27131	75	8	23	23	NUM
inlawrev-27131	75	9	.	.	PUNCT
inlawrev-27131	76	1	i	i	PRON
inlawrev-27131	76	2	d.	d.	PROPN
inlawrev-27131	76	3	“	"	PUNCT
inlawrev-27131	76	4	the	the	DET
inlawrev-27131	76	5	promoters	promoter	NOUN
inlawrev-27131	76	6	(	(	PUNCT
inlawrev-27131	76	7	i	i	NOUN
inlawrev-27131	76	8	)	)	PUNCT
inlawrev-27131	76	9	identify	identify	VERB
inlawrev-27131	76	10	a	a	DET
inlawrev-27131	76	11	pass	pass	VERB
inlawrev-27131	76	12	-	-	PUNCT
inlawrev-27131	76	13	through	through	ADP
inlawrev-27131	76	14	entity	entity	NOUN
inlawrev-27131	76	15	that	that	PRON
inlawrev-27131	76	16	owns	own	VERB
inlawrev-27131	76	17	real	real	ADJ
inlawrev-27131	76	18	property	property	NOUN
inlawrev-27131	76	19	,	,	PUNCT
inlawrev-27131	76	20	or	or	CCONJ
inlawrev-27131	76	21	(	(	PUNCT
inlawrev-27131	76	22	ii	ii	NOUN
inlawrev-27131	76	23	)	)	PUNCT
inlawrev-27131	76	24	form	form	VERB
inlawrev-27131	76	25	a	a	DET
inlawrev-27131	76	26	pass	pass	VERB
inlawrev-27131	76	27	-	-	PUNCT
inlawrev-27131	76	28	through	through	ADP
inlawrev-27131	76	29	entity	entity	NOUN
inlawrev-27131	76	30	to	to	PART
inlawrev-27131	76	31	acquire	acquire	VERB
inlawrev-27131	76	32	real	real	ADJ
inlawrev-27131	76	33	property	property	NOUN
inlawrev-27131	76	34	.	.	PUNCT
inlawrev-27131	77	1	the	the	DET
inlawrev-27131	77	2	promoters	promoter	NOUN
inlawrev-27131	77	3	then	then	ADV
inlawrev-27131	77	4	syndicate	syndicate	VERB
inlawrev-27131	77	5	ownership	ownership	NOUN
inlawrev-27131	77	6	interests	interest	NOUN
inlawrev-27131	77	7	in	in	ADP
inlawrev-27131	77	8	the	the	DET
inlawrev-27131	77	9	pass	pass	VERB
inlawrev-27131	77	10	-	-	PUNCT
inlawrev-27131	77	11	through	through	ADP
inlawrev-27131	77	12	entity	entity	NOUN
inlawrev-27131	77	13	that	that	PRON
inlawrev-27131	77	14	owns	own	VERB
inlawrev-27131	77	15	the	the	DET
inlawrev-27131	77	16	real	real	ADJ
inlawrev-27131	77	17	property	property	NOUN
inlawrev-27131	77	18	,	,	PUNCT
inlawrev-27131	77	19	or	or	CCONJ
inlawrev-27131	77	20	in	in	ADP
inlawrev-27131	77	21	one	one	NUM
inlawrev-27131	77	22	or	or	CCONJ
inlawrev-27131	77	23	more	more	ADJ
inlawrev-27131	77	24	of	of	ADP
inlawrev-27131	77	25	the	the	DET
inlawrev-27131	77	26	tiers	tier	NOUN
inlawrev-27131	77	27	of	of	ADP
inlawrev-27131	77	28	pass	pass	VERB
inlawrev-27131	77	29	-	-	PUNCT
inlawrev-27131	77	30	through	through	ADP
inlawrev-27131	77	31	entities	entity	NOUN
inlawrev-27131	77	32	,	,	PUNCT
inlawrev-27131	77	33	using	use	VERB
inlawrev-27131	77	34	promotional	promotional	ADJ
inlawrev-27131	77	35	materials	material	NOUN
inlawrev-27131	77	36	suggesting	suggest	VERB
inlawrev-27131	77	37	to	to	ADP
inlawrev-27131	77	38	prospective	prospective	ADJ
inlawrev-27131	77	39	investors	investor	NOUN
inlawrev-27131	77	40	that	that	SCONJ
inlawrev-27131	77	41	an	an	DET
inlawrev-27131	77	42	investor	investor	NOUN
inlawrev-27131	77	43	may	may	AUX
inlawrev-27131	77	44	be	be	AUX
inlawrev-27131	77	45	entitled	entitle	VERB
inlawrev-27131	77	46	to	to	ADP
inlawrev-27131	77	47	a	a	DET
inlawrev-27131	77	48	share	share	NOUN
inlawrev-27131	77	49	of	of	ADP
inlawrev-27131	77	50	a	a	DET
inlawrev-27131	77	51	charitable	charitable	ADJ
inlawrev-27131	77	52	contribution	contribution	NOUN
inlawrev-27131	77	53	deduction	deduction	NOUN
inlawrev-27131	77	54	that	that	PRON
inlawrev-27131	77	55	equals	equal	VERB
inlawrev-27131	77	56	or	or	CCONJ
inlawrev-27131	77	57	exceeds	exceed	VERB
inlawrev-27131	77	58	an	an	DET
inlawrev-27131	77	59	amount	amount	NOUN
inlawrev-27131	77	60	that	that	PRON
inlawrev-27131	77	61	is	be	AUX
inlawrev-27131	77	62	two	two	NUM
inlawrev-27131	77	63	and	and	CCONJ
inlawrev-27131	77	64	one	one	NUM
inlawrev-27131	77	65	-	-	PUNCT
inlawrev-27131	77	66	half	half	NOUN
inlawrev-27131	77	67	times	time	NOUN
inlawrev-27131	77	68	the	the	DET
inlawrev-27131	77	69	amount	amount	NOUN
inlawrev-27131	77	70	of	of	ADP
inlawrev-27131	77	71	the	the	DET
inlawrev-27131	77	72	investor	investor	NOUN
inlawrev-27131	77	73	’s	’s	PART
inlawrev-27131	77	74	investment	investment	NOUN
inlawrev-27131	77	75	.	.	PUNCT
inlawrev-27131	78	1	the	the	DET
inlawrev-27131	78	2	promoters	promoter	NOUN
inlawrev-27131	78	3	obtain	obtain	VERB
inlawrev-27131	78	4	an	an	DET
inlawrev-27131	78	5	appraisal	appraisal	NOUN
inlawrev-27131	78	6	that	that	PRON
inlawrev-27131	78	7	purports	purport	VERB
inlawrev-27131	78	8	to	to	PART
inlawrev-27131	78	9	be	be	AUX
inlawrev-27131	78	10	a	a	DET
inlawrev-27131	78	11	qualified	qualified	ADJ
inlawrev-27131	78	12	appraisal	appraisal	NOUN
inlawrev-27131	78	13	as	as	SCONJ
inlawrev-27131	78	14	defined	define	VERB
inlawrev-27131	78	15	in	in	ADP
inlawrev-27131	78	16	§	§	PROPN
inlawrev-27131	78	17	170(f)(11)(e)(i	170(f)(11)(e)(i	NUM
inlawrev-27131	78	18	)	)	PUNCT
inlawrev-27131	78	19	but	but	CCONJ
inlawrev-27131	78	20	that	that	PRON
inlawrev-27131	78	21	greatly	greatly	ADV
inlawrev-27131	78	22	inflates	inflate	VERB
inlawrev-27131	78	23	the	the	DET
inlawrev-27131	78	24	value	value	NOUN
inlawrev-27131	78	25	654	654	NUM
inlawrev-27131	78	26	indiana	indiana	PROPN
inlawrev-27131	78	27	law	law	PROPN
inlawrev-27131	78	28	review	review	NOUN
inlawrev-27131	79	1	[	[	X
inlawrev-27131	79	2	vol	vol	NOUN
inlawrev-27131	79	3	.	.	PUNCT
inlawrev-27131	79	4	55:651	55:651	NUM
inlawrev-27131	79	5	one	one	NUM
inlawrev-27131	79	6	of	of	ADP
inlawrev-27131	79	7	the	the	DET
inlawrev-27131	79	8	notable	notable	ADJ
inlawrev-27131	79	9	recent	recent	ADJ
inlawrev-27131	79	10	cases	case	NOUN
inlawrev-27131	79	11	concerning	concern	VERB
inlawrev-27131	79	12	charitable	charitable	ADJ
inlawrev-27131	79	13	contribution	contribution	NOUN
inlawrev-27131	79	14	deductions	deduction	NOUN
inlawrev-27131	79	15	for	for	ADP
inlawrev-27131	79	16	conservation	conservation	NOUN
inlawrev-27131	79	17	easements	easement	NOUN
inlawrev-27131	79	18	is	be	AUX
inlawrev-27131	79	19	belair	belair	NOUN
inlawrev-27131	79	20	woods	wood	NOUN
inlawrev-27131	79	21	,	,	PUNCT
inlawrev-27131	79	22	llc	llc	PROPN
inlawrev-27131	79	23	v.	v.	CCONJ
inlawrev-27131	79	24	commissioner,24	commissioner,24	VERB
inlawrev-27131	79	25	in	in	ADP
inlawrev-27131	79	26	which	which	PRON
inlawrev-27131	79	27	the	the	DET
inlawrev-27131	79	28	tax	tax	NOUN
inlawrev-27131	79	29	court	court	NOUN
inlawrev-27131	79	30	examined	examine	VERB
inlawrev-27131	79	31	whether	whether	SCONJ
inlawrev-27131	79	32	the	the	DET
inlawrev-27131	79	33	irs	irs	PROPN
inlawrev-27131	79	34	properly	properly	ADV
inlawrev-27131	79	35	disallowed	disallow	VERB
inlawrev-27131	79	36	the	the	DET
inlawrev-27131	79	37	charitable	charitable	ADJ
inlawrev-27131	79	38	contribution	contribution	NOUN
inlawrev-27131	79	39	deduction	deduction	NOUN
inlawrev-27131	79	40	claimed	claim	VERB
inlawrev-27131	79	41	by	by	ADP
inlawrev-27131	79	42	belair	belair	NOUN
inlawrev-27131	79	43	woods	wood	NOUN
inlawrev-27131	79	44	,	,	PUNCT
inlawrev-27131	79	45	llc	llc	PROPN
inlawrev-27131	79	46	,	,	PUNCT
inlawrev-27131	79	47	as	as	SCONJ
inlawrev-27131	79	48	the	the	DET
inlawrev-27131	79	49	“	"	PUNCT
inlawrev-27131	79	50	conservation	conservation	NOUN
inlawrev-27131	79	51	purpose	purpose	NOUN
inlawrev-27131	79	52	underlying	underlie	VERB
inlawrev-27131	79	53	the	the	DET
inlawrev-27131	79	54	easement	easement	NOUN
inlawrev-27131	79	55	was	be	AUX
inlawrev-27131	79	56	not	not	PART
inlawrev-27131	79	57	’	'	PUNCT
inlawrev-27131	79	58	protected	protect	VERB
inlawrev-27131	79	59	in	in	ADP
inlawrev-27131	79	60	perpetuity	perpetuity	NOUN
inlawrev-27131	79	61	’	'	PUNCT
inlawrev-27131	79	62	”	"	PUNCT
inlawrev-27131	79	63	as	as	SCONJ
inlawrev-27131	79	64	required	require	VERB
inlawrev-27131	79	65	by	by	ADP
inlawrev-27131	79	66	section	section	NOUN
inlawrev-27131	79	67	170(h)(5)(a	170(h)(5)(a	NUM
inlawrev-27131	79	68	)	)	PUNCT
inlawrev-27131	79	69	of	of	ADP
inlawrev-27131	79	70	the	the	DET
inlawrev-27131	79	71	code.25	code.25	NOUN
inlawrev-27131	79	72	the	the	DET
inlawrev-27131	79	73	irs	irs	PROPN
inlawrev-27131	79	74	challenged	challenge	VERB
inlawrev-27131	79	75	the	the	DET
inlawrev-27131	79	76	easement	easement	ADJ
inlawrev-27131	79	77	deed	deed	NOUN
inlawrev-27131	79	78	on	on	ADP
inlawrev-27131	79	79	the	the	DET
inlawrev-27131	79	80	grounds	ground	NOUN
inlawrev-27131	79	81	that	that	SCONJ
inlawrev-27131	79	82	it	it	PRON
inlawrev-27131	79	83	disregards	disregard	VERB
inlawrev-27131	79	84	the	the	DET
inlawrev-27131	79	85	requirement	requirement	NOUN
inlawrev-27131	79	86	that	that	SCONJ
inlawrev-27131	79	87	the	the	DET
inlawrev-27131	79	88	grantee	grantee	NOUN
inlawrev-27131	79	89	receive	receive	VERB
inlawrev-27131	79	90	,	,	PUNCT
inlawrev-27131	79	91	“	"	PUNCT
inlawrev-27131	79	92	in	in	ADP
inlawrev-27131	79	93	the	the	DET
inlawrev-27131	79	94	event	event	NOUN
inlawrev-27131	79	95	the	the	DET
inlawrev-27131	79	96	easement	easement	NOUN
inlawrev-27131	79	97	is	be	AUX
inlawrev-27131	79	98	extinguished	extinguish	VERB
inlawrev-27131	79	99	,	,	PUNCT
inlawrev-27131	79	100	a	a	DET
inlawrev-27131	79	101	proportionate	proportionate	ADJ
inlawrev-27131	79	102	share	share	NOUN
inlawrev-27131	79	103	of	of	ADP
inlawrev-27131	79	104	the	the	DET
inlawrev-27131	79	105	proceeds	proceed	NOUN
inlawrev-27131	79	106	upon	upon	SCONJ
inlawrev-27131	79	107	any	any	DET
inlawrev-27131	79	108	subsequent	subsequent	ADJ
inlawrev-27131	79	109	sale	sale	NOUN
inlawrev-27131	79	110	of	of	ADP
inlawrev-27131	79	111	the	the	DET
inlawrev-27131	79	112	property	property	NOUN
inlawrev-27131	79	113	.	.	PUNCT
inlawrev-27131	80	1	”26	”26	VERB
inlawrev-27131	80	2	according	accord	VERB
inlawrev-27131	80	3	to	to	ADP
inlawrev-27131	80	4	the	the	DET
inlawrev-27131	80	5	treasury	treasury	NOUN
inlawrev-27131	80	6	regulations	regulation	NOUN
inlawrev-27131	80	7	,	,	PUNCT
inlawrev-27131	80	8	“	"	PUNCT
inlawrev-27131	80	9	a	a	DET
inlawrev-27131	80	10	subsequent	subsequent	ADJ
inlawrev-27131	80	11	unexpected	unexpected	ADJ
inlawrev-27131	80	12	change	change	NOUN
inlawrev-27131	80	13	in	in	ADP
inlawrev-27131	80	14	the	the	DET
inlawrev-27131	80	15	conditions	condition	NOUN
inlawrev-27131	80	16	surrounding	surround	VERB
inlawrev-27131	80	17	the	the	DET
inlawrev-27131	80	18	property	property	NOUN
inlawrev-27131	80	19	that	that	PRON
inlawrev-27131	80	20	is	be	AUX
inlawrev-27131	80	21	the	the	DET
inlawrev-27131	80	22	subject	subject	NOUN
inlawrev-27131	80	23	of	of	ADP
inlawrev-27131	80	24	a	a	DET
inlawrev-27131	80	25	donation	donation	NOUN
inlawrev-27131	80	26	.	.	PUNCT
inlawrev-27131	80	27	.	.	PUNCT
inlawrev-27131	80	28	.	.	PUNCT
inlawrev-27131	81	1	can	can	AUX
inlawrev-27131	81	2	make	make	VERB
inlawrev-27131	81	3	impossible	impossible	ADJ
inlawrev-27131	81	4	or	or	CCONJ
inlawrev-27131	81	5	impractical	impractical	ADJ
inlawrev-27131	81	6	the	the	DET
inlawrev-27131	81	7	continued	continue	VERB
inlawrev-27131	81	8	use	use	NOUN
inlawrev-27131	81	9	of	of	ADP
inlawrev-27131	81	10	the	the	DET
inlawrev-27131	81	11	property	property	NOUN
inlawrev-27131	81	12	for	for	ADP
inlawrev-27131	81	13	conservation	conservation	NOUN
inlawrev-27131	81	14	purposes	purpose	NOUN
inlawrev-27131	81	15	.	.	PUNCT
inlawrev-27131	82	1	”27	”27	PUNCT
inlawrev-27131	82	2	regardless	regardless	ADV
inlawrev-27131	82	3	of	of	ADP
inlawrev-27131	82	4	this	this	DET
inlawrev-27131	82	5	possibility	possibility	NOUN
inlawrev-27131	82	6	the	the	DET
inlawrev-27131	82	7	conservation	conservation	NOUN
inlawrev-27131	82	8	purpose	purpose	NOUN
inlawrev-27131	82	9	can	can	AUX
inlawrev-27131	82	10	continue	continue	VERB
inlawrev-27131	82	11	to	to	PART
inlawrev-27131	82	12	be	be	AUX
inlawrev-27131	82	13	treated	treat	VERB
inlawrev-27131	82	14	as	as	ADP
inlawrev-27131	82	15	one	one	NUM
inlawrev-27131	82	16	“	"	PUNCT
inlawrev-27131	82	17	in	in	ADP
inlawrev-27131	82	18	perpetuity	perpetuity	NOUN
inlawrev-27131	82	19	”	"	PUNCT
inlawrev-27131	82	20	if	if	SCONJ
inlawrev-27131	82	21	the	the	DET
inlawrev-27131	82	22	restrictions	restriction	NOUN
inlawrev-27131	82	23	are	be	AUX
inlawrev-27131	82	24	removed	remove	VERB
inlawrev-27131	82	25	by	by	ADP
inlawrev-27131	82	26	judicial	judicial	ADJ
inlawrev-27131	82	27	proceeding	proceeding	NOUN
inlawrev-27131	82	28	and	and	CCONJ
inlawrev-27131	82	29	the	the	DET
inlawrev-27131	82	30	easement	easement	ADJ
inlawrev-27131	82	31	deed	deed	NOUN
inlawrev-27131	82	32	provides	provide	VERB
inlawrev-27131	82	33	that	that	SCONJ
inlawrev-27131	82	34	following	follow	VERB
inlawrev-27131	82	35	the	the	DET
inlawrev-27131	82	36	sale	sale	NOUN
inlawrev-27131	82	37	,	,	PUNCT
inlawrev-27131	82	38	the	the	DET
inlawrev-27131	82	39	charitable	charitable	ADJ
inlawrev-27131	82	40	donee	donee	NOUN
inlawrev-27131	82	41	will	will	AUX
inlawrev-27131	82	42	receive	receive	VERB
inlawrev-27131	82	43	a	a	DET
inlawrev-27131	82	44	proportionate	proportionate	ADJ
inlawrev-27131	82	45	share	share	NOUN
inlawrev-27131	82	46	of	of	ADP
inlawrev-27131	82	47	the	the	DET
inlawrev-27131	82	48	proceeds	proceed	NOUN
inlawrev-27131	82	49	,	,	PUNCT
inlawrev-27131	82	50	which	which	PRON
inlawrev-27131	82	51	are	be	AUX
inlawrev-27131	82	52	used	use	VERB
inlawrev-27131	82	53	in	in	ADP
inlawrev-27131	82	54	accordance	accordance	NOUN
inlawrev-27131	82	55	with	with	ADP
inlawrev-27131	82	56	general	general	ADJ
inlawrev-27131	82	57	conservation	conservation	NOUN
inlawrev-27131	82	58	purposes.28	purposes.28	AUX
inlawrev-27131	82	59	the	the	DET
inlawrev-27131	82	60	court	court	NOUN
inlawrev-27131	82	61	ultimately	ultimately	ADV
inlawrev-27131	82	62	held	hold	VERB
inlawrev-27131	82	63	that	that	SCONJ
inlawrev-27131	82	64	belair	belair	PROPN
inlawrev-27131	82	65	’s	’s	PART
inlawrev-27131	82	66	deed	deed	NOUN
inlawrev-27131	82	67	failed	fail	VERB
inlawrev-27131	82	68	to	to	PART
inlawrev-27131	82	69	satisfy	satisfy	VERB
inlawrev-27131	82	70	the	the	DET
inlawrev-27131	82	71	“	"	PUNCT
inlawrev-27131	82	72	protected	protect	VERB
inlawrev-27131	82	73	in	in	ADP
inlawrev-27131	82	74	perpetuity	perpetuity	NOUN
inlawrev-27131	82	75	”	"	PUNCT
inlawrev-27131	82	76	requirement	requirement	NOUN
inlawrev-27131	82	77	for	for	ADP
inlawrev-27131	82	78	two	two	NUM
inlawrev-27131	82	79	main	main	ADJ
inlawrev-27131	82	80	reasons	reason	NOUN
inlawrev-27131	82	81	.	.	PUNCT
inlawrev-27131	83	1	first	first	ADV
inlawrev-27131	83	2	,	,	PUNCT
inlawrev-27131	83	3	the	the	DET
inlawrev-27131	83	4	grantee	grantee	NOUN
inlawrev-27131	83	5	is	be	AUX
inlawrev-27131	83	6	not	not	PART
inlawrev-27131	83	7	absolutely	absolutely	ADV
inlawrev-27131	83	8	entitled	entitle	VERB
inlawrev-27131	83	9	to	to	ADP
inlawrev-27131	83	10	a	a	DET
inlawrev-27131	83	11	proportionate	proportionate	ADJ
inlawrev-27131	83	12	share	share	NOUN
inlawrev-27131	83	13	of	of	ADP
inlawrev-27131	83	14	the	the	DET
inlawrev-27131	83	15	proceeds	proceed	NOUN
inlawrev-27131	83	16	upon	upon	SCONJ
inlawrev-27131	83	17	a	a	DET
inlawrev-27131	83	18	post	post	ADJ
inlawrev-27131	83	19	-	-	ADJ
inlawrev-27131	83	20	extinguishment	extinguishment	ADJ
inlawrev-27131	83	21	sale	sale	NOUN
inlawrev-27131	83	22	of	of	ADP
inlawrev-27131	83	23	the	the	DET
inlawrev-27131	83	24	property.29	property.29	NOUN
inlawrev-27131	83	25	moreover	moreover	ADV
inlawrev-27131	83	26	,	,	PUNCT
inlawrev-27131	83	27	under	under	ADP
inlawrev-27131	83	28	the	the	DET
inlawrev-27131	83	29	deed	deed	NOUN
inlawrev-27131	83	30	’s	’s	PART
inlawrev-27131	83	31	judicial	judicial	ADJ
inlawrev-27131	83	32	extinguishment	extinguishment	NOUN
inlawrev-27131	83	33	provisions	provision	NOUN
inlawrev-27131	83	34	,	,	PUNCT
inlawrev-27131	83	35	“	"	PUNCT
inlawrev-27131	83	36	the	the	DET
inlawrev-27131	83	37	grantee	grantee	NOUN
inlawrev-27131	83	38	’s	’s	PART
inlawrev-27131	83	39	share	share	NOUN
inlawrev-27131	83	40	of	of	ADP
inlawrev-27131	83	41	the	the	DET
inlawrev-27131	83	42	proceeds	proceed	NOUN
inlawrev-27131	83	43	is	be	AUX
inlawrev-27131	83	44	improperly	improperly	ADV
inlawrev-27131	83	45	reduced	reduce	VERB
inlawrev-27131	83	46	by	by	ADP
inlawrev-27131	83	47	carve	carve	NOUN
inlawrev-27131	83	48	-	-	PUNCT
inlawrev-27131	83	49	outs	out	NOUN
inlawrev-27131	83	50	both	both	PRON
inlawrev-27131	83	51	for	for	ADP
inlawrev-27131	83	52	donor	donor	NOUN
inlawrev-27131	83	53	improvements	improvement	NOUN
inlawrev-27131	83	54	and	and	CCONJ
inlawrev-27131	83	55	for	for	ADP
inlawrev-27131	83	56	claims	claim	NOUN
inlawrev-27131	83	57	against	against	ADP
inlawrev-27131	83	58	the	the	DET
inlawrev-27131	83	59	donor	donor	NOUN
inlawrev-27131	83	60	.	.	PUNCT
inlawrev-27131	84	1	”30	”30	PROPN
inlawrev-27131	84	2	consequently	consequently	ADV
inlawrev-27131	84	3	,	,	PUNCT
inlawrev-27131	84	4	belair	belair	PROPN
inlawrev-27131	84	5	is	be	AUX
inlawrev-27131	84	6	ineligible	ineligible	ADJ
inlawrev-27131	84	7	for	for	ADP
inlawrev-27131	84	8	a	a	DET
inlawrev-27131	84	9	charitable	charitable	ADJ
inlawrev-27131	84	10	contribution	contribution	NOUN
inlawrev-27131	84	11	deduction	deduction	NOUN
inlawrev-27131	84	12	.	.	PUNCT
inlawrev-27131	85	1	c.	c.	PROPN
inlawrev-27131	85	2	irs	irs	PROPN
inlawrev-27131	85	3	most	most	ADV
inlawrev-27131	85	4	litigated	litigate	VERB
inlawrev-27131	85	5	issues	issue	NOUN
inlawrev-27131	85	6	in	in	ADP
inlawrev-27131	85	7	u.s	u.s	PROPN
inlawrev-27131	85	8	.	.	PROPN
inlawrev-27131	85	9	tax	tax	NOUN
inlawrev-27131	85	10	court	court	NOUN
inlawrev-27131	85	11	as	as	ADP
inlawrev-27131	85	12	part	part	NOUN
inlawrev-27131	85	13	of	of	ADP
inlawrev-27131	85	14	the	the	DET
inlawrev-27131	85	15	requirements	requirement	NOUN
inlawrev-27131	85	16	under	under	ADP
inlawrev-27131	85	17	section	section	NOUN
inlawrev-27131	85	18	7803(c)(2)(b)(ii)(xi	7803(c)(2)(b)(ii)(xi	PROPN
inlawrev-27131	85	19	)	)	PUNCT
inlawrev-27131	85	20	of	of	ADP
inlawrev-27131	85	21	the	the	DET
inlawrev-27131	85	22	code	code	NOUN
inlawrev-27131	85	23	,	,	PUNCT
inlawrev-27131	85	24	the	the	DET
inlawrev-27131	85	25	national	national	ADJ
inlawrev-27131	85	26	taxpayer	taxpayer	NOUN
inlawrev-27131	85	27	advocate	advocate	NOUN
inlawrev-27131	85	28	must	must	AUX
inlawrev-27131	85	29	identify	identify	VERB
inlawrev-27131	85	30	in	in	ADP
inlawrev-27131	85	31	his	his	PRON
inlawrev-27131	85	32	or	or	CCONJ
inlawrev-27131	85	33	her	her	PRON
inlawrev-27131	85	34	annual	annual	ADJ
inlawrev-27131	85	35	report	report	NOUN
inlawrev-27131	85	36	to	to	ADP
inlawrev-27131	85	37	congress	congress	PROPN
inlawrev-27131	85	38	the	the	DET
inlawrev-27131	85	39	ten	ten	NUM
inlawrev-27131	85	40	tax	tax	NOUN
inlawrev-27131	85	41	issues	issue	NOUN
inlawrev-27131	85	42	most	most	ADV
inlawrev-27131	85	43	litigated	litigate	VERB
inlawrev-27131	85	44	in	in	ADP
inlawrev-27131	85	45	federal	federal	ADJ
inlawrev-27131	85	46	courts.31	courts.31	NOUN
inlawrev-27131	85	47	listed	list	VERB
inlawrev-27131	85	48	in	in	ADP
inlawrev-27131	85	49	order	order	NOUN
inlawrev-27131	85	50	from	from	ADP
inlawrev-27131	85	51	most	most	ADJ
inlawrev-27131	85	52	to	to	ADP
inlawrev-27131	85	53	least	least	ADJ
inlawrev-27131	85	54	cases	case	NOUN
inlawrev-27131	85	55	,	,	PUNCT
inlawrev-27131	85	56	based	base	VERB
inlawrev-27131	85	57	on	on	ADP
inlawrev-27131	85	58	data	datum	NOUN
inlawrev-27131	85	59	collected	collect	VERB
inlawrev-27131	85	60	from	from	ADP
inlawrev-27131	85	61	june	june	PROPN
inlawrev-27131	85	62	1	1	NUM
inlawrev-27131	85	63	,	,	PUNCT
inlawrev-27131	85	64	2019	2019	NUM
inlawrev-27131	85	65	through	through	ADP
inlawrev-27131	85	66	may	may	PROPN
inlawrev-27131	85	67	31	31	NUM
inlawrev-27131	85	68	,	,	PUNCT
inlawrev-27131	85	69	2020	2020	NUM
inlawrev-27131	85	70	,	,	PUNCT
inlawrev-27131	85	71	the	the	DET
inlawrev-27131	85	72	most	most	ADV
inlawrev-27131	85	73	recent	recent	ADJ
inlawrev-27131	85	74	year	year	NOUN
inlawrev-27131	85	75	’s	’s	PART
inlawrev-27131	85	76	ten	ten	NUM
inlawrev-27131	85	77	most	most	ADV
inlawrev-27131	85	78	litigated	litigate	VERB
inlawrev-27131	85	79	issues	issue	NOUN
inlawrev-27131	85	80	in	in	ADP
inlawrev-27131	85	81	federal	federal	ADJ
inlawrev-27131	85	82	courts	court	NOUN
inlawrev-27131	85	83	include	include	VERB
inlawrev-27131	85	84	:	:	PUNCT
inlawrev-27131	85	85	1	1	X
inlawrev-27131	85	86	.	.	X
inlawrev-27131	85	87	appeals	appeal	NOUN
inlawrev-27131	85	88	from	from	ADP
inlawrev-27131	85	89	collection	collection	NOUN
inlawrev-27131	85	90	due	due	ADJ
inlawrev-27131	85	91	process	process	NOUN
inlawrev-27131	85	92	hearings	hearing	NOUN
inlawrev-27131	85	93	(	(	PUNCT
inlawrev-27131	85	94	code	code	NOUN
inlawrev-27131	85	95	secs	sec	NOUN
inlawrev-27131	85	96	.	.	PUNCT
inlawrev-27131	85	97	6320	6320	NUM
inlawrev-27131	85	98	and	and	CCONJ
inlawrev-27131	85	99	6330	6330	NUM
inlawrev-27131	85	100	)	)	PUNCT
inlawrev-27131	85	101	;	;	PUNCT
inlawrev-27131	85	102	of	of	ADP
inlawrev-27131	85	103	the	the	DET
inlawrev-27131	85	104	conservation	conservation	NOUN
inlawrev-27131	85	105	easement	easement	NOUN
inlawrev-27131	85	106	based	base	VERB
inlawrev-27131	85	107	on	on	ADP
inlawrev-27131	85	108	unreasonable	unreasonable	ADJ
inlawrev-27131	85	109	conclusions	conclusion	NOUN
inlawrev-27131	85	110	about	about	ADP
inlawrev-27131	85	111	the	the	DET
inlawrev-27131	85	112	development	development	NOUN
inlawrev-27131	85	113	potential	potential	NOUN
inlawrev-27131	85	114	of	of	ADP
inlawrev-27131	85	115	the	the	DET
inlawrev-27131	85	116	real	real	ADJ
inlawrev-27131	85	117	property	property	NOUN
inlawrev-27131	85	118	.	.	PUNCT
inlawrev-27131	85	119	”	"	PUNCT
inlawrev-27131	86	1	i	i	PRON
inlawrev-27131	86	2	d.	d.	VERB
inlawrev-27131	86	3	at	at	ADP
inlawrev-27131	86	4	2	2	NUM
inlawrev-27131	86	5	-	-	SYM
inlawrev-27131	86	6	3	3	NUM
inlawrev-27131	86	7	.	.	NOUN
inlawrev-27131	86	8	24	24	NUM
inlawrev-27131	86	9	.	.	PUNCT
inlawrev-27131	86	10	120	120	NUM
inlawrev-27131	86	11	t.c.m	t.c.m	NOUN
inlawrev-27131	86	12	.	.	PUNCT
inlawrev-27131	87	1	(	(	PUNCT
inlawrev-27131	87	2	cch	cch	NOUN
inlawrev-27131	87	3	)	)	PUNCT
inlawrev-27131	87	4	73	73	NUM
inlawrev-27131	87	5	,	,	PUNCT
inlawrev-27131	87	6	2	2	NUM
inlawrev-27131	87	7	(	(	PUNCT
inlawrev-27131	87	8	july	july	PROPN
inlawrev-27131	87	9	22	22	NUM
inlawrev-27131	87	10	,	,	PUNCT
inlawrev-27131	87	11	2020	2020	NUM
inlawrev-27131	87	12	)	)	PUNCT
inlawrev-27131	87	13	.	.	PUNCT
inlawrev-27131	88	1	25	25	NUM
inlawrev-27131	88	2	.	.	PUNCT
inlawrev-27131	89	1	i	i	PRON
inlawrev-27131	89	2	d.	d.	PROPN
inlawrev-27131	89	3	at	at	ADP
inlawrev-27131	89	4	1	1	NUM
inlawrev-27131	89	5	.	.	PROPN
inlawrev-27131	89	6	26	26	NUM
inlawrev-27131	89	7	.	.	PUNCT
inlawrev-27131	90	1	i	i	PRON
inlawrev-27131	90	2	d.	d.	PROPN
inlawrev-27131	90	3	27	27	NUM
inlawrev-27131	90	4	.	.	PUNCT
inlawrev-27131	91	1	i	i	PRON
inlawrev-27131	91	2	d.	d.	PROPN
inlawrev-27131	91	3	at	at	ADP
inlawrev-27131	91	4	8	8	NUM
inlawrev-27131	91	5	.	.	PUNCT
inlawrev-27131	92	1	(	(	PUNCT
inlawrev-27131	92	2	quoting	quote	VERB
inlawrev-27131	92	3	treas	treas	PROPN
inlawrev-27131	92	4	.	.	PUNCT
inlawrev-27131	93	1	reg	reg	PROPN
inlawrev-27131	93	2	.	.	PUNCT
inlawrev-27131	94	1	§	§	PROPN
inlawrev-27131	94	2	1.170a-14(g)(6	1.170a-14(g)(6	NUM
inlawrev-27131	94	3	)	)	PUNCT
inlawrev-27131	94	4	)	)	PUNCT
inlawrev-27131	94	5	.	.	PUNCT
inlawrev-27131	95	1	28	28	NUM
inlawrev-27131	95	2	.	.	PUNCT
inlawrev-27131	96	1	i	i	PRON
inlawrev-27131	96	2	d.	d.	PROPN
inlawrev-27131	96	3	at	at	ADP
inlawrev-27131	96	4	8	8	NUM
inlawrev-27131	96	5	.	.	PUNCT
inlawrev-27131	96	6	29	29	NUM
inlawrev-27131	96	7	.	.	PUNCT
inlawrev-27131	97	1	i	i	PRON
inlawrev-27131	97	2	d.	d.	PROPN
inlawrev-27131	97	3	at	at	ADP
inlawrev-27131	97	4	9	9	NUM
inlawrev-27131	97	5	.	.	SYM
inlawrev-27131	97	6	30	30	NUM
inlawrev-27131	97	7	.	.	PUNCT
inlawrev-27131	98	1	i	i	PRON
inlawrev-27131	98	2	d.	d.	PROPN
inlawrev-27131	98	3	at	at	ADP
inlawrev-27131	98	4	10	10	NUM
inlawrev-27131	98	5	.	.	PUNCT
inlawrev-27131	99	1	31	31	NUM
inlawrev-27131	99	2	.	.	X
inlawrev-27131	99	3	2020	2020	NUM
inlawrev-27131	99	4	annual	annual	ADJ
inlawrev-27131	99	5	report	report	NOUN
inlawrev-27131	99	6	to	to	ADP
inlawrev-27131	99	7	congress	congress	PROPN
inlawrev-27131	99	8	,	,	PUNCT
inlawrev-27131	99	9	most	most	ADV
inlawrev-27131	99	10	litigated	litigate	VERB
inlawrev-27131	99	11	issues	issue	NOUN
inlawrev-27131	99	12	,	,	PUNCT
inlawrev-27131	99	13	taxpayer	taxpayer	NOUN
inlawrev-27131	99	14	advocate	advocate	NOUN
inlawrev-27131	99	15	service	service	PROPN
inlawrev-27131	99	16	,	,	PUNCT
inlawrev-27131	99	17	162	162	NUM
inlawrev-27131	99	18	(	(	PUNCT
inlawrev-27131	99	19	2020	2020	NUM
inlawrev-27131	99	20	)	)	PUNCT
inlawrev-27131	99	21	,	,	PUNCT
inlawrev-27131	99	22	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/arc20_most	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/arc20_most	PROPN
inlawrev-27131	99	23	litigatedissues.pdf	litigatedissues.pdf	NUM
inlawrev-27131	99	24	.	.	X
inlawrev-27131	99	25	2022	2022	NUM
inlawrev-27131	99	26	]	]	PUNCT
inlawrev-27131	99	27	tax	tax	NOUN
inlawrev-27131	99	28	law	law	NOUN
inlawrev-27131	99	29	–	–	PUNCT
inlawrev-27131	99	30	federal	federal	ADJ
inlawrev-27131	99	31	655	655	NUM
inlawrev-27131	99	32	2	2	NUM
inlawrev-27131	99	33	.	.	PUNCT
inlawrev-27131	100	1	civil	civil	ADJ
inlawrev-27131	100	2	actions	action	NOUN
inlawrev-27131	100	3	to	to	PART
inlawrev-27131	100	4	enforce	enforce	VERB
inlawrev-27131	100	5	federal	federal	ADJ
inlawrev-27131	100	6	tax	tax	NOUN
inlawrev-27131	100	7	liens	lien	NOUN
inlawrev-27131	100	8	or	or	CCONJ
inlawrev-27131	100	9	to	to	PART
inlawrev-27131	100	10	subject	subject	VERB
inlawrev-27131	100	11	property	property	NOUN
inlawrev-27131	100	12	to	to	ADP
inlawrev-27131	100	13	payment	payment	NOUN
inlawrev-27131	100	14	of	of	ADP
inlawrev-27131	100	15	tax	tax	NOUN
inlawrev-27131	100	16	(	(	PUNCT
inlawrev-27131	100	17	code	code	PROPN
inlawrev-27131	100	18	sec	sec	PROPN
inlawrev-27131	100	19	.	.	PROPN
inlawrev-27131	100	20	7403	7403	NUM
inlawrev-27131	100	21	)	)	PUNCT
inlawrev-27131	100	22	;	;	PUNCT
inlawrev-27131	100	23	3	3	X
inlawrev-27131	100	24	.	.	X
inlawrev-27131	100	25	accuracy	accuracy	NOUN
inlawrev-27131	100	26	-	-	PUNCT
inlawrev-27131	100	27	related	relate	VERB
inlawrev-27131	100	28	penalty	penalty	NOUN
inlawrev-27131	100	29	(	(	PUNCT
inlawrev-27131	100	30	code	code	NOUN
inlawrev-27131	100	31	secs	secs	NOUN
inlawrev-27131	100	32	.	.	PUNCT
inlawrev-27131	101	1	6662(b)(1	6662(b)(1	NOUN
inlawrev-27131	101	2	)	)	PUNCT
inlawrev-27131	101	3	and	and	CCONJ
inlawrev-27131	101	4	(	(	PUNCT
inlawrev-27131	101	5	2	2	NUM
inlawrev-27131	101	6	)	)	PUNCT
inlawrev-27131	101	7	)	)	PUNCT
inlawrev-27131	101	8	;	;	PUNCT
inlawrev-27131	101	9	4	4	X
inlawrev-27131	101	10	.	.	X
inlawrev-27131	101	11	trade	trade	NOUN
inlawrev-27131	101	12	or	or	CCONJ
inlawrev-27131	101	13	business	business	NOUN
inlawrev-27131	101	14	expenses	expense	NOUN
inlawrev-27131	101	15	(	(	PUNCT
inlawrev-27131	101	16	code	code	PROPN
inlawrev-27131	101	17	sec	sec	PROPN
inlawrev-27131	101	18	.	.	PUNCT
inlawrev-27131	102	1	162(a	162(a	NOUN
inlawrev-27131	102	2	)	)	PUNCT
inlawrev-27131	102	3	and	and	CCONJ
inlawrev-27131	102	4	related	relate	VERB
inlawrev-27131	102	5	code	code	NOUN
inlawrev-27131	102	6	sections	section	NOUN
inlawrev-27131	102	7	)	)	PUNCT
inlawrev-27131	102	8	;	;	PUNCT
inlawrev-27131	102	9	5	5	X
inlawrev-27131	102	10	.	.	X
inlawrev-27131	102	11	gross	gross	ADJ
inlawrev-27131	102	12	income	income	NOUN
inlawrev-27131	102	13	(	(	PUNCT
inlawrev-27131	102	14	code	code	PROPN
inlawrev-27131	102	15	sec	sec	PROPN
inlawrev-27131	102	16	.	.	PROPN
inlawrev-27131	102	17	61	61	NUM
inlawrev-27131	102	18	and	and	CCONJ
inlawrev-27131	102	19	related	related	ADJ
inlawrev-27131	102	20	code	code	NOUN
inlawrev-27131	102	21	sections	section	NOUN
inlawrev-27131	102	22	)	)	PUNCT
inlawrev-27131	102	23	;	;	PUNCT
inlawrev-27131	103	1	6	6	X
inlawrev-27131	103	2	.	.	X
inlawrev-27131	103	3	summons	summon	NOUN
inlawrev-27131	103	4	enforcement	enforcement	NOUN
inlawrev-27131	103	5	(	(	PUNCT
inlawrev-27131	103	6	code	code	NOUN
inlawrev-27131	103	7	secs	sec	NOUN
inlawrev-27131	103	8	.	.	PUNCT
inlawrev-27131	104	1	7602(a	7602(a	NOUN
inlawrev-27131	104	2	)	)	PUNCT
inlawrev-27131	104	3	,	,	PUNCT
inlawrev-27131	105	1	7604(a	7604(a	NUM
inlawrev-27131	105	2	)	)	PUNCT
inlawrev-27131	105	3	,	,	PUNCT
inlawrev-27131	105	4	and	and	CCONJ
inlawrev-27131	105	5	7609(a	7609(a	NOUN
inlawrev-27131	105	6	)	)	PUNCT
inlawrev-27131	105	7	)	)	PUNCT
inlawrev-27131	105	8	;	;	PUNCT
inlawrev-27131	105	9	7	7	X
inlawrev-27131	105	10	.	.	NOUN
inlawrev-27131	105	11	failure	failure	NOUN
inlawrev-27131	105	12	to	to	PART
inlawrev-27131	105	13	file	file	VERB
inlawrev-27131	105	14	penalty	penalty	NOUN
inlawrev-27131	105	15	(	(	PUNCT
inlawrev-27131	105	16	code	code	PROPN
inlawrev-27131	105	17	sec	sec	PROPN
inlawrev-27131	105	18	.	.	PROPN
inlawrev-27131	106	1	6651(a)(1	6651(a)(1	NUM
inlawrev-27131	106	2	)	)	PUNCT
inlawrev-27131	107	1	)	)	PUNCT
inlawrev-27131	108	1	,	,	PUNCT
inlawrev-27131	108	2	failure	failure	NOUN
inlawrev-27131	108	3	to	to	PART
inlawrev-27131	108	4	pay	pay	VERB
inlawrev-27131	108	5	penalty	penalty	NOUN
inlawrev-27131	108	6	(	(	PUNCT
inlawrev-27131	108	7	code	code	PROPN
inlawrev-27131	108	8	sec	sec	PROPN
inlawrev-27131	108	9	.	.	PUNCT
inlawrev-27131	108	10	6651(a)(2	6651(a)(2	NOUN
inlawrev-27131	108	11	)	)	PUNCT
inlawrev-27131	108	12	)	)	PUNCT
inlawrev-27131	108	13	,	,	PUNCT
inlawrev-27131	108	14	and	and	CCONJ
inlawrev-27131	108	15	failure	failure	NOUN
inlawrev-27131	108	16	to	to	PART
inlawrev-27131	108	17	pay	pay	VERB
inlawrev-27131	108	18	estimated	estimate	VERB
inlawrev-27131	108	19	tax	tax	NOUN
inlawrev-27131	108	20	penalty	penalty	NOUN
inlawrev-27131	108	21	(	(	PUNCT
inlawrev-27131	108	22	code	code	PROPN
inlawrev-27131	108	23	sec	sec	PROPN
inlawrev-27131	108	24	.	.	PROPN
inlawrev-27131	108	25	6654	6654	NUM
inlawrev-27131	108	26	)	)	PUNCT
inlawrev-27131	108	27	;	;	PUNCT
inlawrev-27131	108	28	8	8	X
inlawrev-27131	108	29	.	.	X
inlawrev-27131	108	30	schedule	schedule	VERB
inlawrev-27131	108	31	a	a	DET
inlawrev-27131	108	32	deductions	deduction	NOUN
inlawrev-27131	108	33	(	(	PUNCT
inlawrev-27131	108	34	code	code	NOUN
inlawrev-27131	108	35	secs	sec	NOUN
inlawrev-27131	108	36	.	.	PUNCT
inlawrev-27131	109	1	211	211	NUM
inlawrev-27131	109	2	-	-	SYM
inlawrev-27131	109	3	224	224	NUM
inlawrev-27131	109	4	)	)	PUNCT
inlawrev-27131	109	5	;	;	PUNCT
inlawrev-27131	109	6	9	9	X
inlawrev-27131	109	7	.	.	X
inlawrev-27131	109	8	charitable	charitable	ADJ
inlawrev-27131	109	9	contribution	contribution	NOUN
inlawrev-27131	109	10	deductions	deduction	NOUN
inlawrev-27131	109	11	(	(	PUNCT
inlawrev-27131	109	12	code	code	PROPN
inlawrev-27131	109	13	sec	sec	PROPN
inlawrev-27131	109	14	.	.	PROPN
inlawrev-27131	109	15	170	170	NUM
inlawrev-27131	109	16	)	)	PUNCT
inlawrev-27131	109	17	;	;	PUNCT
inlawrev-27131	109	18	and	and	CCONJ
inlawrev-27131	109	19	10	10	NUM
inlawrev-27131	109	20	.	.	PUNCT
inlawrev-27131	110	1	frivolous	frivolous	ADJ
inlawrev-27131	110	2	issues	issue	NOUN
inlawrev-27131	110	3	penalty	penalty	NOUN
inlawrev-27131	110	4	(	(	PUNCT
inlawrev-27131	110	5	code	code	PROPN
inlawrev-27131	110	6	sec	sec	PROPN
inlawrev-27131	110	7	.	.	PROPN
inlawrev-27131	110	8	6673	6673	NUM
inlawrev-27131	110	9	and	and	CCONJ
inlawrev-27131	110	10	related	relate	VERB
inlawrev-27131	110	11	appellate	appellate	ADJ
inlawrev-27131	110	12	-	-	PUNCT
inlawrev-27131	110	13	level	level	NOUN
inlawrev-27131	110	14	sanctions).32	sanctions).32	VERB
inlawrev-27131	110	15	when	when	SCONJ
inlawrev-27131	110	16	compared	compare	VERB
inlawrev-27131	110	17	against	against	ADP
inlawrev-27131	110	18	the	the	DET
inlawrev-27131	110	19	previous	previous	ADJ
inlawrev-27131	110	20	year	year	NOUN
inlawrev-27131	110	21	’s	’s	PART
inlawrev-27131	110	22	top	top	ADJ
inlawrev-27131	110	23	ten	ten	NUM
inlawrev-27131	110	24	list	list	NOUN
inlawrev-27131	110	25	of	of	ADP
inlawrev-27131	110	26	tax	tax	NOUN
inlawrev-27131	110	27	issues	issue	NOUN
inlawrev-27131	110	28	most	most	ADV
inlawrev-27131	110	29	litigated	litigate	VERB
inlawrev-27131	110	30	in	in	ADP
inlawrev-27131	110	31	federal	federal	ADJ
inlawrev-27131	110	32	courts	court	NOUN
inlawrev-27131	110	33	,	,	PUNCT
inlawrev-27131	110	34	three	three	NUM
inlawrev-27131	110	35	significant	significant	ADJ
inlawrev-27131	110	36	movements	movement	NOUN
inlawrev-27131	110	37	are	be	AUX
inlawrev-27131	110	38	notable.33	notable.33	NOUN
inlawrev-27131	110	39	first	first	ADV
inlawrev-27131	110	40	,	,	PUNCT
inlawrev-27131	110	41	“	"	PUNCT
inlawrev-27131	110	42	collection	collection	NOUN
inlawrev-27131	110	43	due	due	ADJ
inlawrev-27131	110	44	process	process	NOUN
inlawrev-27131	110	45	”	"	PUNCT
inlawrev-27131	110	46	hearings	hearing	NOUN
inlawrev-27131	110	47	have	have	AUX
inlawrev-27131	110	48	ascended	ascend	VERB
inlawrev-27131	110	49	from	from	ADP
inlawrev-27131	110	50	third	third	ADV
inlawrev-27131	110	51	highest	high	ADJ
inlawrev-27131	110	52	on	on	ADP
inlawrev-27131	110	53	the	the	DET
inlawrev-27131	110	54	list	list	NOUN
inlawrev-27131	110	55	in	in	ADP
inlawrev-27131	110	56	2019	2019	NUM
inlawrev-27131	110	57	to	to	ADP
inlawrev-27131	110	58	now	now	ADV
inlawrev-27131	110	59	the	the	DET
inlawrev-27131	110	60	most	most	ADV
inlawrev-27131	110	61	litigated	litigated	ADJ
inlawrev-27131	110	62	tax	tax	NOUN
inlawrev-27131	110	63	issue	issue	NOUN
inlawrev-27131	110	64	in	in	ADP
inlawrev-27131	110	65	federal	federal	ADJ
inlawrev-27131	110	66	courts	court	NOUN
inlawrev-27131	110	67	for	for	ADP
inlawrev-27131	110	68	2020	2020	NUM
inlawrev-27131	110	69	.	.	PUNCT
inlawrev-27131	111	1	second	second	ADJ
inlawrev-27131	111	2	,	,	PUNCT
inlawrev-27131	111	3	“	"	PUNCT
inlawrev-27131	111	4	civil	civil	ADJ
inlawrev-27131	111	5	actions	action	NOUN
inlawrev-27131	111	6	to	to	PART
inlawrev-27131	111	7	enforce	enforce	VERB
inlawrev-27131	111	8	federal	federal	ADJ
inlawrev-27131	111	9	tax	tax	NOUN
inlawrev-27131	111	10	liens	lien	NOUN
inlawrev-27131	111	11	or	or	CCONJ
inlawrev-27131	111	12	to	to	PART
inlawrev-27131	111	13	subject	subject	VERB
inlawrev-27131	111	14	property	property	NOUN
inlawrev-27131	111	15	to	to	ADP
inlawrev-27131	111	16	payment	payment	NOUN
inlawrev-27131	111	17	of	of	ADP
inlawrev-27131	111	18	tax	tax	NOUN
inlawrev-27131	111	19	”	"	PUNCT
inlawrev-27131	111	20	has	have	AUX
inlawrev-27131	111	21	accelerated	accelerate	VERB
inlawrev-27131	111	22	from	from	ADP
inlawrev-27131	111	23	the	the	DET
inlawrev-27131	111	24	sixth	sixth	ADJ
inlawrev-27131	111	25	most	most	ADV
inlawrev-27131	111	26	litigated	litigate	VERB
inlawrev-27131	111	27	issue	issue	NOUN
inlawrev-27131	111	28	to	to	ADP
inlawrev-27131	111	29	now	now	ADV
inlawrev-27131	111	30	the	the	DET
inlawrev-27131	111	31	second	second	ADJ
inlawrev-27131	111	32	most	most	ADV
inlawrev-27131	111	33	litigated	litigate	VERB
inlawrev-27131	111	34	.	.	PUNCT
inlawrev-27131	112	1	lastly	lastly	ADV
inlawrev-27131	112	2	,	,	PUNCT
inlawrev-27131	112	3	“	"	PUNCT
inlawrev-27131	112	4	trade	trade	NOUN
inlawrev-27131	112	5	or	or	CCONJ
inlawrev-27131	112	6	business	business	NOUN
inlawrev-27131	112	7	expenses	expense	NOUN
inlawrev-27131	112	8	,	,	PUNCT
inlawrev-27131	112	9	”	"	PUNCT
inlawrev-27131	112	10	which	which	PRON
inlawrev-27131	112	11	previously	previously	ADV
inlawrev-27131	112	12	held	hold	VERB
inlawrev-27131	112	13	the	the	DET
inlawrev-27131	112	14	title	title	NOUN
inlawrev-27131	112	15	as	as	ADP
inlawrev-27131	112	16	the	the	DET
inlawrev-27131	112	17	most	most	ADV
inlawrev-27131	112	18	litigated	litigated	ADJ
inlawrev-27131	112	19	tax	tax	NOUN
inlawrev-27131	112	20	issue	issue	NOUN
inlawrev-27131	112	21	in	in	ADP
inlawrev-27131	112	22	federal	federal	ADJ
inlawrev-27131	112	23	courts	court	NOUN
inlawrev-27131	112	24	,	,	PUNCT
inlawrev-27131	112	25	has	have	AUX
inlawrev-27131	112	26	fallen	fall	VERB
inlawrev-27131	112	27	in	in	ADP
inlawrev-27131	112	28	the	the	DET
inlawrev-27131	112	29	rankings	ranking	NOUN
inlawrev-27131	112	30	for	for	ADP
inlawrev-27131	112	31	2020	2020	NUM
inlawrev-27131	112	32	to	to	ADP
inlawrev-27131	112	33	the	the	DET
inlawrev-27131	112	34	fourth	fourth	ADJ
inlawrev-27131	112	35	most	most	ADV
inlawrev-27131	112	36	litigated	litigate	VERB
inlawrev-27131	112	37	tax	tax	NOUN
inlawrev-27131	112	38	issue	issue	NOUN
inlawrev-27131	112	39	.	.	PUNCT
inlawrev-27131	113	1	trade	trade	NOUN
inlawrev-27131	113	2	or	or	CCONJ
inlawrev-27131	113	3	business	business	NOUN
inlawrev-27131	113	4	expense	expense	NOUN
inlawrev-27131	113	5	.	.	PUNCT
inlawrev-27131	114	1	despite	despite	SCONJ
inlawrev-27131	114	2	its	its	PRON
inlawrev-27131	114	3	drop	drop	NOUN
inlawrev-27131	114	4	as	as	ADP
inlawrev-27131	114	5	the	the	DET
inlawrev-27131	114	6	once	once	ADV
inlawrev-27131	114	7	most	most	ADJ
inlawrev-27131	114	8	litigated	litigated	ADJ
inlawrev-27131	114	9	tax	tax	NOUN
inlawrev-27131	114	10	issue	issue	NOUN
inlawrev-27131	114	11	in	in	ADP
inlawrev-27131	114	12	federal	federal	ADJ
inlawrev-27131	114	13	courts	court	NOUN
inlawrev-27131	114	14	,	,	PUNCT
inlawrev-27131	114	15	issues	issue	NOUN
inlawrev-27131	114	16	relating	relate	VERB
inlawrev-27131	114	17	to	to	ADP
inlawrev-27131	114	18	trade	trade	NOUN
inlawrev-27131	114	19	or	or	CCONJ
inlawrev-27131	114	20	business	business	NOUN
inlawrev-27131	114	21	expenses	expense	NOUN
inlawrev-27131	114	22	continued	continue	VERB
inlawrev-27131	114	23	to	to	PART
inlawrev-27131	114	24	be	be	AUX
inlawrev-27131	114	25	examined	examine	VERB
inlawrev-27131	114	26	in	in	ADP
inlawrev-27131	114	27	2020	2020	NUM
inlawrev-27131	114	28	.	.	PUNCT
inlawrev-27131	115	1	notably	notably	ADV
inlawrev-27131	115	2	,	,	PUNCT
inlawrev-27131	115	3	in	in	ADP
inlawrev-27131	115	4	richmond	richmond	PROPN
inlawrev-27131	115	5	patients	patient	NOUN
inlawrev-27131	115	6	group	group	NOUN
inlawrev-27131	115	7	v.	v.	ADP
inlawrev-27131	115	8	commissioner,3	commissioner,3	NOUN
inlawrev-27131	115	9	4	4	NUM
inlawrev-27131	115	10	the	the	DET
inlawrev-27131	115	11	tax	tax	NOUN
inlawrev-27131	115	12	court	court	NOUN
inlawrev-27131	115	13	examined	examine	VERB
inlawrev-27131	115	14	,	,	PUNCT
inlawrev-27131	115	15	among	among	ADP
inlawrev-27131	115	16	other	other	ADJ
inlawrev-27131	115	17	items	item	NOUN
inlawrev-27131	115	18	,	,	PUNCT
inlawrev-27131	115	19	whether	whether	SCONJ
inlawrev-27131	115	20	richmond	richmond	NOUN
inlawrev-27131	115	21	was	be	AUX
inlawrev-27131	115	22	entitled	entitle	VERB
inlawrev-27131	115	23	to	to	ADP
inlawrev-27131	115	24	additional	additional	ADJ
inlawrev-27131	115	25	costs	cost	NOUN
inlawrev-27131	115	26	of	of	ADP
inlawrev-27131	115	27	goods	good	NOUN
inlawrev-27131	115	28	sold	sell	VERB
inlawrev-27131	115	29	(	(	PUNCT
inlawrev-27131	115	30	cogs	cog	NOUN
inlawrev-27131	115	31	)	)	PUNCT
inlawrev-27131	115	32	or	or	CCONJ
inlawrev-27131	115	33	deductions	deduction	NOUN
inlawrev-27131	115	34	for	for	ADP
inlawrev-27131	115	35	business	business	NOUN
inlawrev-27131	115	36	expenses	expense	NOUN
inlawrev-27131	115	37	other	other	ADJ
inlawrev-27131	115	38	than	than	ADP
inlawrev-27131	115	39	those	those	PRON
inlawrev-27131	115	40	that	that	PRON
inlawrev-27131	115	41	the	the	DET
inlawrev-27131	115	42	irs	irs	PROPN
inlawrev-27131	115	43	already	already	ADV
inlawrev-27131	115	44	allowed.35	allowed.35	VERB
inlawrev-27131	115	45	“	"	PUNCT
inlawrev-27131	115	46	generally	generally	ADV
inlawrev-27131	115	47	,	,	PUNCT
inlawrev-27131	115	48	section	section	NOUN
inlawrev-27131	115	49	162(a	162(a	NOUN
inlawrev-27131	115	50	)	)	PUNCT
inlawrev-27131	116	1	[	[	X
inlawrev-27131	116	2	of	of	ADP
inlawrev-27131	116	3	the	the	DET
inlawrev-27131	116	4	code	code	NOUN
inlawrev-27131	116	5	]	]	PUNCT
inlawrev-27131	116	6	allows	allow	VERB
inlawrev-27131	116	7	a	a	DET
inlawrev-27131	116	8	taxpayer	taxpayer	NOUN
inlawrev-27131	116	9	to	to	PART
inlawrev-27131	116	10	deduct	deduct	VERB
inlawrev-27131	116	11	from	from	ADP
inlawrev-27131	116	12	gross	gross	ADJ
inlawrev-27131	116	13	income	income	NOUN
inlawrev-27131	116	14	ordinary	ordinary	ADJ
inlawrev-27131	116	15	and	and	CCONJ
inlawrev-27131	116	16	necessary	necessary	ADJ
inlawrev-27131	116	17	expenses	expense	NOUN
inlawrev-27131	116	18	paid	pay	VERB
inlawrev-27131	116	19	or	or	CCONJ
inlawrev-27131	116	20	incurred	incur	VERB
inlawrev-27131	116	21	during	during	ADP
inlawrev-27131	116	22	the	the	DET
inlawrev-27131	116	23	taxable	taxable	ADJ
inlawrev-27131	116	24	year	year	NOUN
inlawrev-27131	116	25	in	in	ADP
inlawrev-27131	116	26	carrying	carry	VERB
inlawrev-27131	116	27	on	on	ADP
inlawrev-27131	116	28	a	a	DET
inlawrev-27131	116	29	trade	trade	NOUN
inlawrev-27131	116	30	or	or	CCONJ
inlawrev-27131	116	31	business	business	NOUN
inlawrev-27131	116	32	.	.	PUNCT
inlawrev-27131	116	33	”	"	PUNCT
inlawrev-27131	117	1	“	"	PUNCT
inlawrev-27131	117	2	section	section	NOUN
inlawrev-27131	117	3	261	261	NUM
inlawrev-27131	117	4	,	,	PUNCT
inlawrev-27131	117	5	however	however	ADV
inlawrev-27131	117	6	,	,	PUNCT
inlawrev-27131	117	7	provides	provide	VERB
inlawrev-27131	117	8	that	that	SCONJ
inlawrev-27131	117	9	‘	'	PUNCT
inlawrev-27131	117	10	[	[	X
inlawrev-27131	117	11	i]n	i]n	VERB
inlawrev-27131	117	12	computing	compute	VERB
inlawrev-27131	117	13	taxable	taxable	ADJ
inlawrev-27131	117	14	income	income	NOUN
inlawrev-27131	117	15	no	no	DET
inlawrev-27131	117	16	deduction	deduction	NOUN
inlawrev-27131	117	17	shall	shall	AUX
inlawrev-27131	117	18	in	in	ADP
inlawrev-27131	117	19	any	any	DET
inlawrev-27131	117	20	case	case	NOUN
inlawrev-27131	117	21	be	be	AUX
inlawrev-27131	117	22	allowed	allow	VERB
inlawrev-27131	117	23	in	in	ADP
inlawrev-27131	117	24	respect	respect	NOUN
inlawrev-27131	117	25	of	of	ADP
inlawrev-27131	117	26	the	the	DET
inlawrev-27131	117	27	items	item	NOUN
inlawrev-27131	117	28	specified	specify	VERB
inlawrev-27131	117	29	in	in	ADP
inlawrev-27131	117	30	this	this	DET
inlawrev-27131	117	31	part	part	NOUN
inlawrev-27131	117	32	,	,	PUNCT
inlawrev-27131	117	33	’	'	PUNCT
inlawrev-27131	117	34	which	which	PRON
inlawrev-27131	117	35	includes	include	VERB
inlawrev-27131	117	36	section	section	NOUN
inlawrev-27131	117	37	280e	280e	PROPN
inlawrev-27131	117	38	.	.	PUNCT
inlawrev-27131	118	1	”36	”36	ADJ
inlawrev-27131	118	2	“	"	PUNCT
inlawrev-27131	118	3	section	section	NOUN
inlawrev-27131	118	4	280e	280e	PROPN
inlawrev-27131	118	5	precludes	preclude	VERB
inlawrev-27131	118	6	taxpayers	taxpayer	NOUN
inlawrev-27131	118	7	from	from	ADP
inlawrev-27131	118	8	deducting	deduct	VERB
inlawrev-27131	118	9	any	any	DET
inlawrev-27131	118	10	expense	expense	NOUN
inlawrev-27131	118	11	related	relate	VERB
inlawrev-27131	118	12	to	to	ADP
inlawrev-27131	118	13	a	a	DET
inlawrev-27131	118	14	business	business	NOUN
inlawrev-27131	118	15	that	that	PRON
inlawrev-27131	118	16	consists	consist	VERB
inlawrev-27131	118	17	of	of	ADP
inlawrev-27131	118	18	trafficking	traffic	VERB
inlawrev-27131	118	19	in	in	ADP
inlawrev-27131	118	20	a	a	DET
inlawrev-27131	118	21	controlled	control	VERB
inlawrev-27131	118	22	substance	substance	NOUN
inlawrev-27131	118	23	.	.	PUNCT
inlawrev-27131	119	1	”37	”37	PUNCT
inlawrev-27131	119	2	section	section	PROPN
inlawrev-27131	119	3	280e	280e	PROPN
inlawrev-27131	119	4	disallows	disallow	VERB
inlawrev-27131	119	5	deductions	deduction	NOUN
inlawrev-27131	119	6	only	only	ADV
inlawrev-27131	119	7	for	for	ADP
inlawrev-27131	119	8	business	business	NOUN
inlawrev-27131	119	9	expenses	expense	NOUN
inlawrev-27131	119	10	and	and	CCONJ
inlawrev-27131	119	11	does	do	AUX
inlawrev-27131	119	12	not	not	PART
inlawrev-27131	119	13	preclude	preclude	VERB
inlawrev-27131	119	14	taking	take	VERB
inlawrev-27131	119	15	32	32	NUM
inlawrev-27131	119	16	.	.	PUNCT
inlawrev-27131	120	1	i	i	PRON
inlawrev-27131	120	2	d.	d.	PROPN
inlawrev-27131	120	3	33	33	NUM
inlawrev-27131	120	4	.	.	PUNCT
inlawrev-27131	120	5	compare	compare	VERB
inlawrev-27131	120	6	2019	2019	NUM
inlawrev-27131	120	7	annual	annual	ADJ
inlawrev-27131	120	8	report	report	NOUN
inlawrev-27131	120	9	to	to	ADP
inlawrev-27131	120	10	congress	congress	PROPN
inlawrev-27131	120	11	,	,	PUNCT
inlawrev-27131	120	12	taxpayer	taxpayer	NOUN
inlawrev-27131	120	13	advocate	advocate	NOUN
inlawrev-27131	120	14	service	service	PROPN
inlawrev-27131	120	15	,	,	PUNCT
inlawrev-27131	120	16	(	(	PUNCT
inlawrev-27131	120	17	2019	2019	NUM
inlawrev-27131	120	18	)	)	PUNCT
inlawrev-27131	120	19	,	,	PUNCT
inlawrev-27131	120	20	https://www.taxpayeradvocate.irs.gov/reports/2019-annual-report-to-congress/full-report/.	https://www.taxpayeradvocate.irs.gov/reports/2019-annual-report-to-congress/full-report/.	NOUN
inlawrev-27131	120	21	34	34	NUM
inlawrev-27131	120	22	.	.	PUNCT
inlawrev-27131	121	1	richmond	richmond	PROPN
inlawrev-27131	121	2	patients	patient	NOUN
inlawrev-27131	121	3	grp	grp	PROPN
inlawrev-27131	121	4	.	.	PUNCT
inlawrev-27131	122	1	v.	v.	ADP
inlawrev-27131	122	2	comm’r	comm’r	NOUN
inlawrev-27131	122	3	,	,	PUNCT
inlawrev-27131	122	4	119	119	NUM
inlawrev-27131	122	5	t.c.m	t.c.m	NOUN
inlawrev-27131	122	6	.	.	PUNCT
inlawrev-27131	123	1	(	(	PUNCT
inlawrev-27131	123	2	cch	cch	NOUN
inlawrev-27131	123	3	)	)	PUNCT
inlawrev-27131	123	4	1342	1342	NUM
inlawrev-27131	123	5	(	(	PUNCT
inlawrev-27131	123	6	2020	2020	NUM
inlawrev-27131	123	7	)	)	PUNCT
inlawrev-27131	123	8	.	.	PUNCT
inlawrev-27131	124	1	35	35	NUM
inlawrev-27131	124	2	.	.	PUNCT
inlawrev-27131	125	1	i	i	PRON
inlawrev-27131	125	2	d.	d.	PROPN
inlawrev-27131	125	3	at	at	ADP
inlawrev-27131	125	4	2	2	NUM
inlawrev-27131	125	5	.	.	NUM
inlawrev-27131	125	6	36	36	NUM
inlawrev-27131	125	7	.	.	PUNCT
inlawrev-27131	126	1	i	i	PRON
inlawrev-27131	126	2	d.	d.	PROPN
inlawrev-27131	126	3	at	at	ADP
inlawrev-27131	126	4	12	12	NUM
inlawrev-27131	126	5	-	-	SYM
inlawrev-27131	126	6	13	13	NUM
inlawrev-27131	126	7	(	(	PUNCT
inlawrev-27131	126	8	citing	cite	VERB
inlawrev-27131	126	9	californians	californian	NOUN
inlawrev-27131	126	10	helping	help	VERB
inlawrev-27131	126	11	to	to	PART
inlawrev-27131	126	12	alleviate	alleviate	VERB
inlawrev-27131	126	13	med	med	ADJ
inlawrev-27131	126	14	.	.	PUNCT
inlawrev-27131	127	1	problems	problem	NOUN
inlawrev-27131	127	2	,	,	PUNCT
inlawrev-27131	127	3	inc	inc	PROPN
inlawrev-27131	127	4	.	.	PROPN
inlawrev-27131	128	1	v.	v.	ADP
inlawrev-27131	128	2	comm’r	comm’r	NOUN
inlawrev-27131	128	3	,	,	PUNCT
inlawrev-27131	128	4	128	128	NUM
inlawrev-27131	128	5	t.c	t.c	PROPN
inlawrev-27131	128	6	.	.	PROPN
inlawrev-27131	128	7	173	173	NUM
inlawrev-27131	128	8	,	,	PUNCT
inlawrev-27131	128	9	180	180	NUM
inlawrev-27131	128	10	(	(	PUNCT
inlawrev-27131	128	11	2007	2007	NUM
inlawrev-27131	128	12	)	)	PUNCT
inlawrev-27131	128	13	)	)	PUNCT
inlawrev-27131	128	14	.	.	PUNCT
inlawrev-27131	129	1	37	37	NUM
inlawrev-27131	129	2	.	.	PUNCT
inlawrev-27131	130	1	i	i	PRON
inlawrev-27131	130	2	d.	d.	PROPN
inlawrev-27131	130	3	at	at	ADP
inlawrev-27131	130	4	13	13	NUM
inlawrev-27131	130	5	.	.	PUNCT
inlawrev-27131	131	1	656	656	NUM
inlawrev-27131	131	2	indiana	indiana	PROPN
inlawrev-27131	131	3	law	law	PROPN
inlawrev-27131	131	4	review	review	NOUN
inlawrev-27131	131	5	[	[	X
inlawrev-27131	131	6	vol	vol	NOUN
inlawrev-27131	131	7	.	.	PUNCT
inlawrev-27131	131	8	55:651	55:651	NUM
inlawrev-27131	131	9	cogs	cog	NOUN
inlawrev-27131	131	10	into	into	ADP
inlawrev-27131	131	11	account.38	account.38	PROPN
inlawrev-27131	131	12	“	"	PUNCT
inlawrev-27131	131	13	the	the	DET
inlawrev-27131	131	14	dispensing	dispensing	NOUN
inlawrev-27131	131	15	of	of	ADP
inlawrev-27131	131	16	medical	medical	ADJ
inlawrev-27131	131	17	marijuana	marijuana	PROPN
inlawrev-27131	131	18	,	,	PUNCT
inlawrev-27131	131	19	”	"	PUNCT
inlawrev-27131	131	20	which	which	PRON
inlawrev-27131	131	21	is	be	AUX
inlawrev-27131	131	22	the	the	DET
inlawrev-27131	131	23	line	line	NOUN
inlawrev-27131	131	24	of	of	ADP
inlawrev-27131	131	25	business	business	NOUN
inlawrev-27131	131	26	richmond	richmond	PROPN
inlawrev-27131	131	27	operated	operate	VERB
inlawrev-27131	131	28	,	,	PUNCT
inlawrev-27131	131	29	“	"	PUNCT
inlawrev-27131	131	30	while	while	SCONJ
inlawrev-27131	131	31	legal	legal	ADJ
inlawrev-27131	131	32	in	in	ADP
inlawrev-27131	131	33	california	california	PROPN
inlawrev-27131	131	34	,	,	PUNCT
inlawrev-27131	131	35	is	be	AUX
inlawrev-27131	131	36	illegal	illegal	ADJ
inlawrev-27131	131	37	under	under	ADP
inlawrev-27131	131	38	federal	federal	ADJ
inlawrev-27131	131	39	law	law	NOUN
inlawrev-27131	131	40	.	.	PUNCT
inlawrev-27131	132	1	”39	”39	PROPN
inlawrev-27131	132	2	in	in	ADP
inlawrev-27131	132	3	section	section	PROPN
inlawrev-27131	132	4	280e	280e	PROPN
inlawrev-27131	132	5	,	,	PUNCT
inlawrev-27131	132	6	congress	congress	PROPN
inlawrev-27131	132	7	provides	provide	VERB
inlawrev-27131	132	8	that	that	SCONJ
inlawrev-27131	132	9	an	an	DET
inlawrev-27131	132	10	illegality	illegality	NOUN
inlawrev-27131	132	11	under	under	ADP
inlawrev-27131	132	12	federal	federal	ADJ
inlawrev-27131	132	13	law	law	NOUN
inlawrev-27131	132	14	is	be	AUX
inlawrev-27131	132	15	one	one	NUM
inlawrev-27131	132	16	trigger	trigger	NOUN
inlawrev-27131	132	17	that	that	PRON
inlawrev-27131	132	18	precludes	preclude	VERB
inlawrev-27131	132	19	“	"	PUNCT
inlawrev-27131	132	20	a	a	DET
inlawrev-27131	132	21	taxpayer	taxpayer	NOUN
inlawrev-27131	132	22	from	from	ADP
inlawrev-27131	132	23	deducting	deduct	VERB
inlawrev-27131	132	24	expenses	expense	NOUN
inlawrev-27131	132	25	incurred	incur	VERB
inlawrev-27131	132	26	in	in	ADP
inlawrev-27131	132	27	a	a	DET
inlawrev-27131	132	28	medical	medical	ADJ
inlawrev-27131	132	29	marijuana	marijuana	PROPN
inlawrev-27131	132	30	dispensary	dispensary	PROPN
inlawrev-27131	132	31	business	business	PROPN
inlawrev-27131	132	32	.	.	PUNCT
inlawrev-27131	133	1	this	this	PRON
inlawrev-27131	133	2	is	be	AUX
inlawrev-27131	133	3	true	true	ADJ
inlawrev-27131	133	4	even	even	ADV
inlawrev-27131	133	5	if	if	SCONJ
inlawrev-27131	133	6	the	the	DET
inlawrev-27131	133	7	business	business	NOUN
inlawrev-27131	133	8	is	be	AUX
inlawrev-27131	133	9	legal	legal	ADJ
inlawrev-27131	133	10	under	under	ADP
inlawrev-27131	133	11	state	state	NOUN
inlawrev-27131	133	12	law	law	NOUN
inlawrev-27131	133	13	.	.	PUNCT
inlawrev-27131	134	1	”40	”40	PROPN
inlawrev-27131	134	2	because	because	SCONJ
inlawrev-27131	134	3	richmond	richmond	PROPN
inlawrev-27131	134	4	was	be	AUX
inlawrev-27131	134	5	primarily	primarily	ADV
inlawrev-27131	134	6	engaged	engage	VERB
inlawrev-27131	134	7	in	in	ADP
inlawrev-27131	134	8	purchasing	purchase	VERB
inlawrev-27131	134	9	and	and	CCONJ
inlawrev-27131	134	10	selling	sell	VERB
inlawrev-27131	134	11	marijuana	marijuana	PROPN
inlawrev-27131	134	12	products	product	NOUN
inlawrev-27131	134	13	,	,	PUNCT
inlawrev-27131	134	14	the	the	DET
inlawrev-27131	134	15	tax	tax	NOUN
inlawrev-27131	134	16	court	court	NOUN
inlawrev-27131	134	17	determined	determine	VERB
inlawrev-27131	134	18	that	that	SCONJ
inlawrev-27131	134	19	it	it	PRON
inlawrev-27131	134	20	could	could	AUX
inlawrev-27131	134	21	not	not	PART
inlawrev-27131	134	22	claim	claim	VERB
inlawrev-27131	134	23	any	any	PRON
inlawrev-27131	134	24	of	of	ADP
inlawrev-27131	134	25	the	the	DET
inlawrev-27131	134	26	typical	typical	ADJ
inlawrev-27131	134	27	business	business	NOUN
inlawrev-27131	134	28	deductions	deduction	NOUN
inlawrev-27131	134	29	,	,	PUNCT
inlawrev-27131	134	30	including	include	VERB
inlawrev-27131	134	31	rent	rent	NOUN
inlawrev-27131	134	32	,	,	PUNCT
inlawrev-27131	134	33	compensation	compensation	NOUN
inlawrev-27131	134	34	and	and	CCONJ
inlawrev-27131	134	35	benefit	benefit	NOUN
inlawrev-27131	134	36	programs	program	NOUN
inlawrev-27131	134	37	,	,	PUNCT
inlawrev-27131	134	38	repairs	repair	NOUN
inlawrev-27131	134	39	and	and	CCONJ
inlawrev-27131	134	40	maintenance	maintenance	NOUN
inlawrev-27131	134	41	,	,	PUNCT
inlawrev-27131	134	42	taxes	taxis	NOUN
inlawrev-27131	134	43	,	,	PUNCT
inlawrev-27131	134	44	contributions	contribution	NOUN
inlawrev-27131	134	45	,	,	PUNCT
inlawrev-27131	134	46	depreciation	depreciation	NOUN
inlawrev-27131	134	47	,	,	PUNCT
inlawrev-27131	134	48	etc.41	etc.41	SCONJ
inlawrev-27131	134	49	the	the	DET
inlawrev-27131	134	50	irs	irs	PROPN
inlawrev-27131	134	51	conceded	concede	VERB
inlawrev-27131	134	52	,	,	PUNCT
inlawrev-27131	134	53	however	however	ADV
inlawrev-27131	134	54	,	,	PUNCT
inlawrev-27131	134	55	that	that	SCONJ
inlawrev-27131	134	56	richmond	richmond	PROPN
inlawrev-27131	134	57	’s	’s	PART
inlawrev-27131	134	58	costs	cost	NOUN
inlawrev-27131	134	59	for	for	ADP
inlawrev-27131	134	60	testing	testing	NOUN
inlawrev-27131	134	61	and	and	CCONJ
inlawrev-27131	134	62	packaging	packaging	NOUN
inlawrev-27131	134	63	were	be	AUX
inlawrev-27131	134	64	permitted	permit	VERB
inlawrev-27131	134	65	to	to	PART
inlawrev-27131	134	66	be	be	AUX
inlawrev-27131	134	67	included	include	VERB
inlawrev-27131	134	68	in	in	ADP
inlawrev-27131	134	69	cogs	cog	NOUN
inlawrev-27131	134	70	,	,	PUNCT
inlawrev-27131	134	71	and	and	CCONJ
inlawrev-27131	134	72	therefore	therefore	ADV
inlawrev-27131	134	73	deductible	deductible	ADJ
inlawrev-27131	134	74	by	by	ADP
inlawrev-27131	134	75	richmond.42	richmond.42	PROPN
inlawrev-27131	134	76	ii	ii	PROPN
inlawrev-27131	134	77	.	.	PUNCT
inlawrev-27131	135	1	employee	employee	NOUN
inlawrev-27131	135	2	retention	retention	NOUN
inlawrev-27131	135	3	credit	credit	NOUN
inlawrev-27131	135	4	the	the	DET
inlawrev-27131	135	5	employee	employee	NOUN
inlawrev-27131	135	6	retention	retention	NOUN
inlawrev-27131	135	7	credit	credit	NOUN
inlawrev-27131	135	8	(	(	PUNCT
inlawrev-27131	135	9	erc	erc	PROPN
inlawrev-27131	135	10	)	)	PUNCT
inlawrev-27131	135	11	under	under	ADP
inlawrev-27131	135	12	the	the	DET
inlawrev-27131	135	13	coronavirus	coronavirus	NOUN
inlawrev-27131	135	14	aid	aid	NOUN
inlawrev-27131	135	15	,	,	PUNCT
inlawrev-27131	135	16	relief	relief	NOUN
inlawrev-27131	135	17	,	,	PUNCT
inlawrev-27131	135	18	and	and	CCONJ
inlawrev-27131	135	19	economic	economic	ADJ
inlawrev-27131	135	20	security	security	NOUN
inlawrev-27131	135	21	act	act	NOUN
inlawrev-27131	135	22	,	,	PUNCT
inlawrev-27131	135	23	pub	pub	NOUN
inlawrev-27131	135	24	.	.	PUNCT
inlawrev-27131	136	1	l.	l.	PROPN
inlawrev-27131	136	2	no	no	INTJ
inlawrev-27131	136	3	.	.	PROPN
inlawrev-27131	137	1	116	116	NUM
inlawrev-27131	137	2	-	-	SYM
inlawrev-27131	137	3	136	136	NUM
inlawrev-27131	137	4	(	(	PUNCT
inlawrev-27131	137	5	as	as	SCONJ
inlawrev-27131	137	6	amended	amend	VERB
inlawrev-27131	137	7	,	,	PUNCT
inlawrev-27131	137	8	the	the	DET
inlawrev-27131	137	9	“	"	PUNCT
inlawrev-27131	137	10	cares	cares	PROPN
inlawrev-27131	137	11	act	act	PROPN
inlawrev-27131	137	12	”	"	PUNCT
inlawrev-27131	137	13	)	)	PUNCT
inlawrev-27131	138	1	,	,	PUNCT
inlawrev-27131	138	2	is	be	AUX
inlawrev-27131	138	3	a	a	DET
inlawrev-27131	138	4	refundable	refundable	ADJ
inlawrev-27131	138	5	payroll	payroll	NOUN
inlawrev-27131	138	6	tax	tax	NOUN
inlawrev-27131	138	7	credit	credit	NOUN
inlawrev-27131	138	8	against	against	ADP
inlawrev-27131	138	9	applicable	applicable	ADJ
inlawrev-27131	138	10	employment	employment	NOUN
inlawrev-27131	138	11	taxes43	taxes43	NOUN
inlawrev-27131	138	12	that	that	PRON
inlawrev-27131	138	13	is	be	AUX
inlawrev-27131	138	14	available	available	ADJ
inlawrev-27131	138	15	to	to	ADP
inlawrev-27131	138	16	eligible	eligible	ADJ
inlawrev-27131	138	17	employers	employer	NOUN
inlawrev-27131	138	18	affected	affect	VERB
inlawrev-27131	138	19	by	by	ADP
inlawrev-27131	138	20	the	the	DET
inlawrev-27131	138	21	covid-19	covid-19	PROPN
inlawrev-27131	138	22	pandemic	pandemic	NOUN
inlawrev-27131	138	23	.	.	PUNCT
inlawrev-27131	139	1	the	the	DET
inlawrev-27131	139	2	erc	erc	PROPN
inlawrev-27131	139	3	is	be	AUX
inlawrev-27131	139	4	claimed	claim	VERB
inlawrev-27131	139	5	on	on	ADP
inlawrev-27131	139	6	irs	irs	PROPN
inlawrev-27131	139	7	form	form	NOUN
inlawrev-27131	139	8	941	941	NUM
inlawrev-27131	139	9	,	,	PUNCT
inlawrev-27131	139	10	employer	employer	NOUN
inlawrev-27131	139	11	’s	’s	PART
inlawrev-27131	139	12	quarterly	quarterly	ADJ
inlawrev-27131	139	13	federal	federal	ADJ
inlawrev-27131	139	14	tax	tax	NOUN
inlawrev-27131	139	15	return	return	NOUN
inlawrev-27131	139	16	.	.	PUNCT
inlawrev-27131	140	1	an	an	DET
inlawrev-27131	140	2	advance	advance	NOUN
inlawrev-27131	140	3	payment	payment	NOUN
inlawrev-27131	140	4	of	of	ADP
inlawrev-27131	140	5	the	the	DET
inlawrev-27131	140	6	erc	erc	PROPN
inlawrev-27131	140	7	may	may	AUX
inlawrev-27131	140	8	be	be	AUX
inlawrev-27131	140	9	claimed	claim	VERB
inlawrev-27131	140	10	on	on	ADP
inlawrev-27131	140	11	irs	irs	PROPN
inlawrev-27131	140	12	form	form	NOUN
inlawrev-27131	140	13	7200	7200	NUM
inlawrev-27131	140	14	,	,	PUNCT
inlawrev-27131	140	15	advance	advance	ADJ
inlawrev-27131	140	16	payment	payment	NOUN
inlawrev-27131	140	17	of	of	ADP
inlawrev-27131	140	18	employer	employer	NOUN
inlawrev-27131	140	19	credits	credit	NOUN
inlawrev-27131	140	20	due	due	ADJ
inlawrev-27131	140	21	to	to	ADP
inlawrev-27131	140	22	covid-19.44	covid-19.44	NOUN
inlawrev-27131	140	23	the	the	DET
inlawrev-27131	140	24	erc	erc	PROPN
inlawrev-27131	140	25	is	be	AUX
inlawrev-27131	140	26	discussed	discuss	VERB
inlawrev-27131	140	27	more	more	ADV
inlawrev-27131	140	28	fully	fully	ADV
inlawrev-27131	140	29	below	below	ADV
inlawrev-27131	140	30	.	.	PUNCT
inlawrev-27131	141	1	a.	a.	PROPN
inlawrev-27131	141	2	erc	erc	PROPN
inlawrev-27131	141	3	:	:	PUNCT
inlawrev-27131	141	4	employer	employer	NOUN
inlawrev-27131	141	5	eligibility	eligibility	NOUN
inlawrev-27131	141	6	an	an	DET
inlawrev-27131	141	7	employer	employer	NOUN
inlawrev-27131	141	8	was	be	AUX
inlawrev-27131	141	9	eligible	eligible	ADJ
inlawrev-27131	141	10	for	for	ADP
inlawrev-27131	141	11	the	the	DET
inlawrev-27131	141	12	erc	erc	PROPN
inlawrev-27131	141	13	if	if	SCONJ
inlawrev-27131	141	14	it	it	PRON
inlawrev-27131	141	15	operated	operate	VERB
inlawrev-27131	141	16	a	a	DET
inlawrev-27131	141	17	trade	trade	NOUN
inlawrev-27131	141	18	or	or	CCONJ
inlawrev-27131	141	19	business	business	NOUN
inlawrev-27131	141	20	during	during	ADP
inlawrev-27131	141	21	a	a	DET
inlawrev-27131	141	22	calendar	calendar	NOUN
inlawrev-27131	141	23	quarter	quarter	NOUN
inlawrev-27131	141	24	and	and	CCONJ
inlawrev-27131	141	25	experienced	experience	VERB
inlawrev-27131	141	26	either	either	CCONJ
inlawrev-27131	141	27	(	(	PUNCT
inlawrev-27131	141	28	i	i	NOUN
inlawrev-27131	141	29	)	)	PUNCT
inlawrev-27131	141	30	full	full	ADJ
inlawrev-27131	141	31	or	or	CCONJ
inlawrev-27131	141	32	partial	partial	ADJ
inlawrev-27131	141	33	suspension	suspension	NOUN
inlawrev-27131	141	34	of	of	ADP
inlawrev-27131	141	35	operations	operation	NOUN
inlawrev-27131	141	36	due	due	ADP
inlawrev-27131	141	37	to	to	ADP
inlawrev-27131	141	38	covid-19	covid-19	PROPN
inlawrev-27131	141	39	-	-	PUNCT
inlawrev-27131	141	40	related	relate	VERB
inlawrev-27131	141	41	governmental	governmental	ADJ
inlawrev-27131	141	42	orders	order	NOUN
inlawrev-27131	141	43	limiting	limit	VERB
inlawrev-27131	141	44	commerce	commerce	NOUN
inlawrev-27131	141	45	,	,	PUNCT
inlawrev-27131	141	46	travel	travel	NOUN
inlawrev-27131	141	47	or	or	CCONJ
inlawrev-27131	141	48	group	group	NOUN
inlawrev-27131	141	49	meetings	meeting	NOUN
inlawrev-27131	141	50	,	,	PUNCT
inlawrev-27131	141	51	or	or	CCONJ
inlawrev-27131	141	52	(	(	PUNCT
inlawrev-27131	141	53	ii	ii	NOUN
inlawrev-27131	141	54	)	)	PUNCT
inlawrev-27131	141	55	a	a	DET
inlawrev-27131	141	56	significant	significant	ADJ
inlawrev-27131	141	57	decline	decline	NOUN
inlawrev-27131	141	58	in	in	ADP
inlawrev-27131	141	59	gross	gross	ADJ
inlawrev-27131	141	60	receipts	receipt	NOUN
inlawrev-27131	141	61	due	due	ADP
inlawrev-27131	141	62	to	to	ADP
inlawrev-27131	141	63	38	38	NUM
inlawrev-27131	141	64	.	.	PUNCT
inlawrev-27131	142	1	i	i	PRON
inlawrev-27131	142	2	d.	d.	PROPN
inlawrev-27131	142	3	at	at	ADP
inlawrev-27131	142	4	13	13	NUM
inlawrev-27131	142	5	;	;	PUNCT
inlawrev-27131	142	6	see	see	VERB
inlawrev-27131	142	7	also	also	ADV
inlawrev-27131	142	8	californians	californian	NOUN
inlawrev-27131	142	9	helping	help	VERB
inlawrev-27131	142	10	to	to	PART
inlawrev-27131	142	11	alleviate	alleviate	VERB
inlawrev-27131	142	12	med	med	ADJ
inlawrev-27131	142	13	.	.	PUNCT
inlawrev-27131	143	1	problems	problem	NOUN
inlawrev-27131	143	2	,	,	PUNCT
inlawrev-27131	143	3	inc	inc	PROPN
inlawrev-27131	143	4	.	.	PROPN
inlawrev-27131	144	1	v.	v.	ADP
inlawrev-27131	144	2	comm’r	comm’r	NOUN
inlawrev-27131	144	3	,	,	PUNCT
inlawrev-27131	144	4	128	128	NUM
inlawrev-27131	144	5	t.c	t.c	PROPN
inlawrev-27131	144	6	.	.	PROPN
inlawrev-27131	144	7	173	173	NUM
inlawrev-27131	144	8	(	(	PUNCT
inlawrev-27131	144	9	2007	2007	NUM
inlawrev-27131	144	10	)	)	PUNCT
inlawrev-27131	144	11	.	.	PUNCT
inlawrev-27131	145	1	39	39	NUM
inlawrev-27131	145	2	.	.	PUNCT
inlawrev-27131	146	1	richmond	richmond	PROPN
inlawrev-27131	146	2	,	,	PUNCT
inlawrev-27131	146	3	119	119	NUM
inlawrev-27131	146	4	t.c.m	t.c.m	NOUN
inlawrev-27131	146	5	.	.	PUNCT
inlawrev-27131	147	1	(	(	PUNCT
inlawrev-27131	147	2	cch	cch	NOUN
inlawrev-27131	147	3	)	)	PUNCT
inlawrev-27131	147	4	at	at	ADP
inlawrev-27131	147	5	13	13	NUM
inlawrev-27131	147	6	.	.	PUNCT
inlawrev-27131	147	7	40	40	NUM
inlawrev-27131	147	8	.	.	PUNCT
inlawrev-27131	148	1	i	i	PRON
inlawrev-27131	148	2	d.	d.	PROPN
inlawrev-27131	148	3	41	41	NUM
inlawrev-27131	148	4	.	.	PUNCT
inlawrev-27131	149	1	i	i	PRON
inlawrev-27131	149	2	d.	d.	PROPN
inlawrev-27131	149	3	at	at	ADP
inlawrev-27131	149	4	14	14	NUM
inlawrev-27131	149	5	-	-	SYM
inlawrev-27131	149	6	15	15	NUM
inlawrev-27131	149	7	.	.	PUNCT
inlawrev-27131	150	1	42	42	NUM
inlawrev-27131	150	2	.	.	PUNCT
inlawrev-27131	151	1	i	i	PRON
inlawrev-27131	151	2	d.	d.	PROPN
inlawrev-27131	151	3	at	at	ADP
inlawrev-27131	151	4	16	16	NUM
inlawrev-27131	151	5	.	.	PUNCT
inlawrev-27131	152	1	43	43	NUM
inlawrev-27131	152	2	.	.	PUNCT
inlawrev-27131	153	1	“	"	PUNCT
inlawrev-27131	153	2	applicable	applicable	ADJ
inlawrev-27131	153	3	employment	employment	NOUN
inlawrev-27131	153	4	taxes	taxis	NOUN
inlawrev-27131	153	5	”	"	PUNCT
inlawrev-27131	153	6	means	mean	VERB
inlawrev-27131	153	7	the	the	DET
inlawrev-27131	153	8	taxes	taxis	NOUN
inlawrev-27131	153	9	imposed	impose	VERB
inlawrev-27131	153	10	under	under	ADP
inlawrev-27131	153	11	i.r.c	i.r.c	NOUN
inlawrev-27131	153	12	.	.	PUNCT
inlawrev-27131	154	1	§	§	PROPN
inlawrev-27131	154	2	3111(a	3111(a	NUM
inlawrev-27131	154	3	)	)	PUNCT
inlawrev-27131	154	4	(	(	PUNCT
inlawrev-27131	154	5	i.e.	i.e.	X
inlawrev-27131	154	6	,	,	PUNCT
inlawrev-27131	154	7	old	old	ADJ
inlawrev-27131	154	8	age	age	NOUN
inlawrev-27131	154	9	,	,	PUNCT
inlawrev-27131	154	10	survivors	survivor	NOUN
inlawrev-27131	154	11	,	,	PUNCT
inlawrev-27131	154	12	and	and	CCONJ
inlawrev-27131	154	13	disability	disability	NOUN
inlawrev-27131	154	14	insurance	insurance	NOUN
inlawrev-27131	154	15	(	(	PUNCT
inlawrev-27131	154	16	or	or	CCONJ
inlawrev-27131	154	17	oasdi	oasdi	NOUN
inlawrev-27131	154	18	)	)	PUNCT
inlawrev-27131	154	19	taxes	taxis	NOUN
inlawrev-27131	154	20	)	)	PUNCT
inlawrev-27131	154	21	,	,	PUNCT
inlawrev-27131	154	22	and	and	CCONJ
inlawrev-27131	154	23	the	the	DET
inlawrev-27131	154	24	taxes	taxis	NOUN
inlawrev-27131	154	25	imposed	impose	VERB
inlawrev-27131	154	26	under	under	ADP
inlawrev-27131	154	27	i.r.c	i.r.c	NOUN
inlawrev-27131	154	28	.	.	PUNCT
inlawrev-27131	155	1	§	§	PROPN
inlawrev-27131	155	2	3221(a	3221(a	NOUN
inlawrev-27131	155	3	)	)	PUNCT
inlawrev-27131	155	4	(	(	PUNCT
inlawrev-27131	155	5	i.e.	i.e.	X
inlawrev-27131	155	6	,	,	PUNCT
inlawrev-27131	155	7	railroad	railroad	NOUN
inlawrev-27131	155	8	retirement	retirement	NOUN
inlawrev-27131	155	9	tax	tax	PROPN
inlawrev-27131	155	10	act	act	NOUN
inlawrev-27131	155	11	(	(	PUNCT
inlawrev-27131	155	12	or	or	CCONJ
inlawrev-27131	155	13	rrta	rrta	VERB
inlawrev-27131	155	14	)	)	PUNCT
inlawrev-27131	155	15	to	to	ADP
inlawrev-27131	155	16	the	the	DET
inlawrev-27131	155	17	extent	extent	NOUN
inlawrev-27131	155	18	attributable	attributable	ADJ
inlawrev-27131	155	19	to	to	ADP
inlawrev-27131	155	20	oasdi	oasdi	ADJ
inlawrev-27131	155	21	taxes	taxis	NOUN
inlawrev-27131	155	22	.	.	PUNCT
inlawrev-27131	156	1	cares	cares	PROPN
inlawrev-27131	156	2	act	act	PROPN
inlawrev-27131	156	3	,	,	PUNCT
inlawrev-27131	156	4	§	§	PROPN
inlawrev-27131	156	5	2301(c	2301(c	NOUN
inlawrev-27131	156	6	)	)	PUNCT
inlawrev-27131	156	7	,	,	PUNCT
inlawrev-27131	156	8	pub	pub	NOUN
inlawrev-27131	156	9	.	.	PUNCT
inlawrev-27131	157	1	l.	l.	PROPN
inlawrev-27131	157	2	no	no	INTJ
inlawrev-27131	157	3	.	.	PROPN
inlawrev-27131	158	1	116	116	NUM
inlawrev-27131	158	2	-	-	SYM
inlawrev-27131	158	3	136	136	NUM
inlawrev-27131	158	4	,	,	PUNCT
inlawrev-27131	158	5	134	134	NUM
inlawrev-27131	158	6	stat	stat	NOUN
inlawrev-27131	158	7	.	.	PUNCT
inlawrev-27131	159	1	281	281	NUM
inlawrev-27131	159	2	(	(	PUNCT
inlawrev-27131	159	3	2020	2020	NUM
inlawrev-27131	159	4	)	)	PUNCT
inlawrev-27131	159	5	.	.	PUNCT
inlawrev-27131	160	1	44	44	NUM
inlawrev-27131	160	2	.	.	PUNCT
inlawrev-27131	161	1	see	see	VERB
inlawrev-27131	161	2	instructions	instruction	NOUN
inlawrev-27131	161	3	for	for	ADP
inlawrev-27131	161	4	form	form	NOUN
inlawrev-27131	161	5	7200	7200	NUM
inlawrev-27131	161	6	,	,	PUNCT
inlawrev-27131	161	7	advance	advance	ADJ
inlawrev-27131	161	8	payment	payment	NOUN
inlawrev-27131	161	9	of	of	ADP
inlawrev-27131	161	10	employer	employer	NOUN
inlawrev-27131	161	11	credits	credit	NOUN
inlawrev-27131	161	12	due	due	ADP
inlawrev-27131	161	13	to	to	ADP
inlawrev-27131	161	14	covid-19	covid-19	PROPN
inlawrev-27131	161	15	,	,	PUNCT
inlawrev-27131	161	16	internal	internal	ADJ
inlawrev-27131	161	17	revenue	revenue	NOUN
inlawrev-27131	161	18	serv	serv	NOUN
inlawrev-27131	161	19	.	.	PUNCT
inlawrev-27131	162	1	(	(	PUNCT
inlawrev-27131	162	2	last	last	ADJ
inlawrev-27131	162	3	updated	update	VERB
inlawrev-27131	162	4	apr	apr	NOUN
inlawrev-27131	162	5	.	.	PROPN
inlawrev-27131	162	6	2021	2021	NUM
inlawrev-27131	162	7	)	)	PUNCT
inlawrev-27131	162	8	,	,	PUNCT
inlawrev-27131	162	9	https://www.irs.gov/pub/irs-prior/i7200-2021.pdf	https://www.irs.gov/pub/irs-prior/i7200-2021.pdf	PROPN
inlawrev-27131	162	10	[	[	X
inlawrev-27131	162	11	https://perma.cc/qg2c-tfnj	https://perma.cc/qg2c-tfnj	X
inlawrev-27131	162	12	]	]	X
inlawrev-27131	162	13	;	;	PUNCT
inlawrev-27131	162	14	see	see	VERB
inlawrev-27131	162	15	also	also	ADV
inlawrev-27131	162	16	how	how	SCONJ
inlawrev-27131	162	17	to	to	PART
inlawrev-27131	162	18	claim	claim	VERB
inlawrev-27131	162	19	the	the	DET
inlawrev-27131	162	20	credits	credit	NOUN
inlawrev-27131	162	21	,	,	PUNCT
inlawrev-27131	162	22	internal	internal	ADJ
inlawrev-27131	162	23	revenue	revenue	NOUN
inlawrev-27131	162	24	serv	serv	NOUN
inlawrev-27131	162	25	.	.	PUNCT
inlawrev-27131	163	1	(	(	PUNCT
inlawrev-27131	163	2	last	last	ADJ
inlawrev-27131	163	3	updated	update	VERB
inlawrev-27131	163	4	dec	dec	PROPN
inlawrev-27131	163	5	.	.	PROPN
inlawrev-27131	163	6	20	20	NUM
inlawrev-27131	163	7	,	,	PUNCT
inlawrev-27131	163	8	2021	2021	NUM
inlawrev-27131	163	9	)	)	PUNCT
inlawrev-27131	163	10	,	,	PUNCT
inlawrev-27131	163	11	https://www.irs.gov/newsroom/how-to-claim-the-credits	https://www.irs.gov/newsroom/how-to-claim-the-credit	NOUN
inlawrev-27131	163	12	[	[	X
inlawrev-27131	163	13	https://perma.cc/w3h4-r3rr	https://perma.cc/w3h4-r3rr	X
inlawrev-27131	163	14	]	]	PUNCT
inlawrev-27131	163	15	.	.	PUNCT
inlawrev-27131	164	1	2022	2022	NUM
inlawrev-27131	164	2	]	]	PUNCT
inlawrev-27131	164	3	tax	tax	NOUN
inlawrev-27131	164	4	law	law	NOUN
inlawrev-27131	164	5	–	–	PUNCT
inlawrev-27131	164	6	federal	federal	ADJ
inlawrev-27131	164	7	657	657	NUM
inlawrev-27131	164	8	covid-19.45	covid-19.45	ADJ
inlawrev-27131	164	9	for	for	ADP
inlawrev-27131	164	10	these	these	DET
inlawrev-27131	164	11	purposes	purpose	NOUN
inlawrev-27131	164	12	,	,	PUNCT
inlawrev-27131	164	13	a	a	DET
inlawrev-27131	164	14	significant	significant	ADJ
inlawrev-27131	164	15	decline	decline	NOUN
inlawrev-27131	164	16	means	mean	VERB
inlawrev-27131	164	17	a	a	DET
inlawrev-27131	164	18	decrease	decrease	NOUN
inlawrev-27131	164	19	in	in	ADP
inlawrev-27131	164	20	gross	gross	ADJ
inlawrev-27131	164	21	receipts	receipt	NOUN
inlawrev-27131	164	22	(	(	PUNCT
inlawrev-27131	164	23	as	as	SCONJ
inlawrev-27131	164	24	defined	define	VERB
inlawrev-27131	164	25	in	in	ADP
inlawrev-27131	164	26	section	section	NOUN
inlawrev-27131	164	27	448(c	448(c	PROPN
inlawrev-27131	164	28	)	)	PUNCT
inlawrev-27131	164	29	of	of	ADP
inlawrev-27131	164	30	the	the	DET
inlawrev-27131	164	31	internal	internal	ADJ
inlawrev-27131	164	32	revenue	revenue	NOUN
inlawrev-27131	164	33	code	code	NOUN
inlawrev-27131	164	34	of	of	ADP
inlawrev-27131	164	35	1986	1986	NUM
inlawrev-27131	164	36	,	,	PUNCT
inlawrev-27131	164	37	as	as	SCONJ
inlawrev-27131	164	38	amended	amend	VERB
inlawrev-27131	164	39	(	(	PUNCT
inlawrev-27131	164	40	“	"	PUNCT
inlawrev-27131	164	41	code	code	NOUN
inlawrev-27131	164	42	”	"	PUNCT
inlawrev-27131	164	43	)	)	PUNCT
inlawrev-27131	164	44	(	(	PUNCT
inlawrev-27131	164	45	section	section	NOUN
inlawrev-27131	164	46	6033	6033	NUM
inlawrev-27131	164	47	of	of	ADP
inlawrev-27131	164	48	the	the	DET
inlawrev-27131	164	49	code	code	NOUN
inlawrev-27131	164	50	for	for	ADP
inlawrev-27131	164	51	tax	tax	NOUN
inlawrev-27131	164	52	-	-	PUNCT
inlawrev-27131	164	53	exempt	exempt	ADJ
inlawrev-27131	164	54	organizations	organization	NOUN
inlawrev-27131	164	55	)	)	PUNCT
inlawrev-27131	164	56	)	)	PUNCT
inlawrev-27131	164	57	by	by	ADP
inlawrev-27131	164	58	more	more	ADJ
inlawrev-27131	164	59	than	than	ADP
inlawrev-27131	164	60	20	20	NUM
inlawrev-27131	164	61	%	%	NOUN
inlawrev-27131	164	62	as	as	ADP
inlawrev-27131	164	63	compared	compare	VERB
inlawrev-27131	164	64	to	to	ADP
inlawrev-27131	164	65	the	the	DET
inlawrev-27131	164	66	same	same	ADJ
inlawrev-27131	164	67	calendar	calendar	NOUN
inlawrev-27131	164	68	quarter	quarter	NOUN
inlawrev-27131	164	69	in	in	ADP
inlawrev-27131	164	70	2019	2019	NUM
inlawrev-27131	164	71	(	(	PUNCT
inlawrev-27131	164	72	or	or	CCONJ
inlawrev-27131	164	73	in	in	ADP
inlawrev-27131	164	74	2020	2020	NUM
inlawrev-27131	164	75	if	if	SCONJ
inlawrev-27131	164	76	the	the	DET
inlawrev-27131	164	77	employer	employer	NOUN
inlawrev-27131	164	78	did	do	AUX
inlawrev-27131	164	79	not	not	PART
inlawrev-27131	164	80	exist	exist	VERB
inlawrev-27131	164	81	at	at	ADP
inlawrev-27131	164	82	the	the	DET
inlawrev-27131	164	83	beginning	beginning	NOUN
inlawrev-27131	164	84	of	of	ADP
inlawrev-27131	164	85	such	such	ADJ
inlawrev-27131	164	86	2019	2019	NUM
inlawrev-27131	164	87	calendar	calendar	NOUN
inlawrev-27131	164	88	quarter).46	quarter).46	X
inlawrev-27131	164	89	significant	significant	ADJ
inlawrev-27131	164	90	decline	decline	NOUN
inlawrev-27131	164	91	in	in	ADP
inlawrev-27131	164	92	gross	gross	ADJ
inlawrev-27131	164	93	receipts	receipt	NOUN
inlawrev-27131	164	94	example	example	NOUN
inlawrev-27131	164	95	:	:	PUNCT
inlawrev-27131	164	96	employer	employer	NOUN
inlawrev-27131	164	97	a	a	DET
inlawrev-27131	164	98	’s	’s	ADJ
inlawrev-27131	164	99	gross	gross	ADJ
inlawrev-27131	164	100	receipts	receipt	NOUN
inlawrev-27131	164	101	were	be	AUX
inlawrev-27131	164	102	$	$	SYM
inlawrev-27131	164	103	100,000	100,000	NUM
inlawrev-27131	164	104	,	,	PUNCT
inlawrev-27131	164	105	$	$	SYM
inlawrev-27131	164	106	190,000	190,000	NUM
inlawrev-27131	164	107	,	,	PUNCT
inlawrev-27131	164	108	and	and	CCONJ
inlawrev-27131	164	109	$	$	SYM
inlawrev-27131	164	110	230,000	230,000	NUM
inlawrev-27131	164	111	in	in	ADP
inlawrev-27131	164	112	the	the	DET
inlawrev-27131	164	113	first	first	ADJ
inlawrev-27131	164	114	,	,	PUNCT
inlawrev-27131	164	115	second	second	ADJ
inlawrev-27131	164	116	,	,	PUNCT
inlawrev-27131	164	117	and	and	CCONJ
inlawrev-27131	164	118	third	third	ADJ
inlawrev-27131	164	119	calendar	calendar	NOUN
inlawrev-27131	164	120	quarters	quarter	NOUN
inlawrev-27131	164	121	of	of	ADP
inlawrev-27131	164	122	2021	2021	NUM
inlawrev-27131	164	123	,	,	PUNCT
inlawrev-27131	164	124	respectively	respectively	ADV
inlawrev-27131	164	125	.	.	PUNCT
inlawrev-27131	165	1	its	its	PRON
inlawrev-27131	165	2	gross	gross	ADJ
inlawrev-27131	165	3	receipts	receipt	NOUN
inlawrev-27131	165	4	were	be	AUX
inlawrev-27131	165	5	$	$	SYM
inlawrev-27131	165	6	210,000	210,000	NUM
inlawrev-27131	165	7	,	,	PUNCT
inlawrev-27131	165	8	$	$	SYM
inlawrev-27131	165	9	230,000	230,000	NUM
inlawrev-27131	165	10	,	,	PUNCT
inlawrev-27131	165	11	and	and	CCONJ
inlawrev-27131	165	12	$	$	SYM
inlawrev-27131	165	13	250,000	250,000	NUM
inlawrev-27131	165	14	in	in	ADP
inlawrev-27131	165	15	the	the	DET
inlawrev-27131	165	16	first	first	ADJ
inlawrev-27131	165	17	,	,	PUNCT
inlawrev-27131	165	18	second	second	ADJ
inlawrev-27131	165	19	,	,	PUNCT
inlawrev-27131	165	20	and	and	CCONJ
inlawrev-27131	165	21	third	third	ADJ
inlawrev-27131	165	22	calendar	calendar	NOUN
inlawrev-27131	165	23	quarters	quarter	NOUN
inlawrev-27131	165	24	of	of	ADP
inlawrev-27131	165	25	2019	2019	NUM
inlawrev-27131	165	26	,	,	PUNCT
inlawrev-27131	165	27	respectively	respectively	ADV
inlawrev-27131	165	28	.	.	PUNCT
inlawrev-27131	166	1	thus	thus	ADV
inlawrev-27131	166	2	,	,	PUNCT
inlawrev-27131	166	3	employer	employer	NOUN
inlawrev-27131	166	4	a	a	DET
inlawrev-27131	166	5	’s	’s	ADJ
inlawrev-27131	166	6	2021	2021	NUM
inlawrev-27131	166	7	first	first	ADJ
inlawrev-27131	166	8	,	,	PUNCT
inlawrev-27131	166	9	second	second	ADJ
inlawrev-27131	166	10	,	,	PUNCT
inlawrev-27131	166	11	and	and	CCONJ
inlawrev-27131	166	12	third	third	ADJ
inlawrev-27131	166	13	quarter	quarter	NOUN
inlawrev-27131	166	14	gross	gross	ADJ
inlawrev-27131	166	15	receipts	receipt	NOUN
inlawrev-27131	166	16	were	be	AUX
inlawrev-27131	166	17	approximately	approximately	ADV
inlawrev-27131	166	18	48	48	NUM
inlawrev-27131	166	19	%	%	NOUN
inlawrev-27131	166	20	,	,	PUNCT
inlawrev-27131	166	21	83	83	NUM
inlawrev-27131	166	22	%	%	NOUN
inlawrev-27131	166	23	,	,	PUNCT
inlawrev-27131	166	24	and	and	CCONJ
inlawrev-27131	166	25	92	92	NUM
inlawrev-27131	166	26	%	%	NOUN
inlawrev-27131	166	27	of	of	ADP
inlawrev-27131	166	28	its	its	PRON
inlawrev-27131	166	29	2019	2019	NUM
inlawrev-27131	166	30	first	first	ADJ
inlawrev-27131	166	31	,	,	PUNCT
inlawrev-27131	166	32	second	second	ADJ
inlawrev-27131	166	33	,	,	PUNCT
inlawrev-27131	166	34	and	and	CCONJ
inlawrev-27131	166	35	third	third	ADJ
inlawrev-27131	166	36	quarter	quarter	NOUN
inlawrev-27131	166	37	gross	gross	ADJ
inlawrev-27131	166	38	receipts	receipt	NOUN
inlawrev-27131	166	39	,	,	PUNCT
inlawrev-27131	166	40	respectively	respectively	ADV
inlawrev-27131	166	41	.	.	PUNCT
inlawrev-27131	167	1	accordingly	accordingly	ADV
inlawrev-27131	167	2	,	,	PUNCT
inlawrev-27131	167	3	employer	employer	VERB
inlawrev-27131	167	4	a	a	DET
inlawrev-27131	167	5	experienced	experienced	ADJ
inlawrev-27131	167	6	a	a	DET
inlawrev-27131	167	7	significant	significant	ADJ
inlawrev-27131	167	8	decline	decline	NOUN
inlawrev-27131	167	9	in	in	ADP
inlawrev-27131	167	10	gross	gross	ADJ
inlawrev-27131	167	11	receipts	receipt	NOUN
inlawrev-27131	167	12	commencing	commence	VERB
inlawrev-27131	167	13	on	on	ADP
inlawrev-27131	167	14	the	the	DET
inlawrev-27131	167	15	first	first	ADJ
inlawrev-27131	167	16	day	day	NOUN
inlawrev-27131	167	17	of	of	ADP
inlawrev-27131	167	18	the	the	DET
inlawrev-27131	167	19	first	first	ADJ
inlawrev-27131	167	20	calendar	calendar	NOUN
inlawrev-27131	167	21	quarter	quarter	NOUN
inlawrev-27131	167	22	of	of	ADP
inlawrev-27131	167	23	2021	2021	NUM
inlawrev-27131	167	24	(	(	PUNCT
inlawrev-27131	167	25	the	the	DET
inlawrev-27131	167	26	calendar	calendar	NOUN
inlawrev-27131	167	27	quarter	quarter	NOUN
inlawrev-27131	167	28	in	in	ADP
inlawrev-27131	167	29	which	which	PRON
inlawrev-27131	167	30	gross	gross	ADJ
inlawrev-27131	167	31	receipts	receipt	NOUN
inlawrev-27131	167	32	were	be	AUX
inlawrev-27131	167	33	less	less	ADJ
inlawrev-27131	167	34	than	than	ADP
inlawrev-27131	167	35	80	80	NUM
inlawrev-27131	167	36	%	%	NOUN
inlawrev-27131	167	37	of	of	ADP
inlawrev-27131	167	38	those	those	PRON
inlawrev-27131	167	39	in	in	ADP
inlawrev-27131	167	40	the	the	DET
inlawrev-27131	167	41	same	same	ADJ
inlawrev-27131	167	42	quarter	quarter	NOUN
inlawrev-27131	167	43	of	of	ADP
inlawrev-27131	167	44	2019	2019	NUM
inlawrev-27131	167	45	)	)	PUNCT
inlawrev-27131	167	46	and	and	CCONJ
inlawrev-27131	167	47	ending	end	VERB
inlawrev-27131	167	48	on	on	ADP
inlawrev-27131	167	49	the	the	DET
inlawrev-27131	167	50	first	first	ADJ
inlawrev-27131	167	51	day	day	NOUN
inlawrev-27131	167	52	of	of	ADP
inlawrev-27131	167	53	the	the	DET
inlawrev-27131	167	54	third	third	ADJ
inlawrev-27131	167	55	calendar	calendar	NOUN
inlawrev-27131	167	56	quarter	quarter	NOUN
inlawrev-27131	167	57	of	of	ADP
inlawrev-27131	167	58	2021	2021	NUM
inlawrev-27131	167	59	(	(	PUNCT
inlawrev-27131	167	60	the	the	DET
inlawrev-27131	167	61	quarter	quarter	NOUN
inlawrev-27131	167	62	following	follow	VERB
inlawrev-27131	167	63	the	the	DET
inlawrev-27131	167	64	first	first	ADJ
inlawrev-27131	167	65	quarter	quarter	NOUN
inlawrev-27131	167	66	in	in	ADP
inlawrev-27131	167	67	which	which	PRON
inlawrev-27131	167	68	the	the	DET
inlawrev-27131	167	69	gross	gross	ADJ
inlawrev-27131	167	70	receipts	receipt	NOUN
inlawrev-27131	167	71	were	be	AUX
inlawrev-27131	167	72	more	more	ADJ
inlawrev-27131	167	73	than	than	ADP
inlawrev-27131	167	74	80	80	NUM
inlawrev-27131	167	75	%	%	NOUN
inlawrev-27131	167	76	of	of	ADP
inlawrev-27131	167	77	those	those	PRON
inlawrev-27131	167	78	in	in	ADP
inlawrev-27131	167	79	the	the	DET
inlawrev-27131	167	80	same	same	ADJ
inlawrev-27131	167	81	quarter	quarter	NOUN
inlawrev-27131	167	82	of	of	ADP
inlawrev-27131	167	83	2019	2019	NUM
inlawrev-27131	167	84	)	)	PUNCT
inlawrev-27131	167	85	.	.	PUNCT
inlawrev-27131	168	1	thus	thus	ADV
inlawrev-27131	168	2	,	,	PUNCT
inlawrev-27131	168	3	employer	employer	NOUN
inlawrev-27131	168	4	a	a	PRON
inlawrev-27131	168	5	is	be	AUX
inlawrev-27131	168	6	an	an	DET
inlawrev-27131	168	7	eligible	eligible	ADJ
inlawrev-27131	168	8	employer	employer	NOUN
inlawrev-27131	168	9	during	during	ADP
inlawrev-27131	168	10	the	the	DET
inlawrev-27131	168	11	first	first	ADJ
inlawrev-27131	168	12	and	and	CCONJ
inlawrev-27131	168	13	second	second	ADJ
inlawrev-27131	168	14	calendar	calendar	NOUN
inlawrev-27131	168	15	quarters	quarter	NOUN
inlawrev-27131	168	16	of	of	ADP
inlawrev-27131	168	17	2021	2021	NUM
inlawrev-27131	168	18	.	.	PUNCT
inlawrev-27131	169	1	revenue	revenue	NOUN
inlawrev-27131	169	2	procedure	procedure	NOUN
inlawrev-27131	169	3	2021	2021	NUM
inlawrev-27131	169	4	-	-	SYM
inlawrev-27131	169	5	33	33	NUM
inlawrev-27131	169	6	provides	provide	VERB
inlawrev-27131	169	7	a	a	DET
inlawrev-27131	169	8	gross	gross	ADJ
inlawrev-27131	169	9	receipts	receipt	NOUN
inlawrev-27131	169	10	safe	safe	ADJ
inlawrev-27131	169	11	harbor	harbor	NOUN
inlawrev-27131	169	12	,	,	PUNCT
inlawrev-27131	169	13	which	which	PRON
inlawrev-27131	169	14	provides	provide	VERB
inlawrev-27131	169	15	that	that	SCONJ
inlawrev-27131	169	16	the	the	DET
inlawrev-27131	169	17	erc	erc	PROPN
inlawrev-27131	169	18	“	"	PUNCT
inlawrev-27131	169	19	does	do	AUX
inlawrev-27131	169	20	not	not	PART
inlawrev-27131	169	21	apply	apply	VERB
inlawrev-27131	169	22	to	to	ADP
inlawrev-27131	169	23	so	so	ADV
inlawrev-27131	169	24	much	much	ADJ
inlawrev-27131	169	25	of	of	ADP
inlawrev-27131	169	26	the	the	DET
inlawrev-27131	169	27	qualified	qualified	ADJ
inlawrev-27131	169	28	wages	wage	NOUN
inlawrev-27131	169	29	paid	pay	VERB
inlawrev-27131	169	30	by	by	ADP
inlawrev-27131	169	31	an	an	DET
inlawrev-27131	169	32	eligible	eligible	ADJ
inlawrev-27131	169	33	employer	employer	NOUN
inlawrev-27131	169	34	as	as	SCONJ
inlawrev-27131	169	35	are	be	AUX
inlawrev-27131	169	36	taken	take	VERB
inlawrev-27131	169	37	into	into	ADP
inlawrev-27131	169	38	account	account	NOUN
inlawrev-27131	169	39	as	as	ADP
inlawrev-27131	169	40	payroll	payroll	NOUN
inlawrev-27131	169	41	costs	cost	NOUN
inlawrev-27131	169	42	in	in	ADP
inlawrev-27131	169	43	connection	connection	NOUN
inlawrev-27131	169	44	with	with	ADP
inlawrev-27131	169	45	forgiveness	forgiveness	NOUN
inlawrev-27131	169	46	of	of	ADP
inlawrev-27131	169	47	a	a	DET
inlawrev-27131	169	48	[	[	X
inlawrev-27131	169	49	paycheck	paycheck	NOUN
inlawrev-27131	169	50	protection	protection	NOUN
inlawrev-27131	169	51	program	program	NOUN
inlawrev-27131	169	52	(	(	PUNCT
inlawrev-27131	169	53	“	"	PUNCT
inlawrev-27131	169	54	ppp	ppp	NOUN
inlawrev-27131	169	55	”	"	PUNCT
inlawrev-27131	169	56	)	)	PUNCT
inlawrev-27131	169	57	]	]	PUNCT
inlawrev-27131	169	58	loan	loan	NOUN
inlawrev-27131	169	59	or	or	CCONJ
inlawrev-27131	169	60	,	,	PUNCT
inlawrev-27131	169	61	in	in	ADP
inlawrev-27131	169	62	the	the	DET
inlawrev-27131	169	63	case	case	NOUN
inlawrev-27131	169	64	of	of	ADP
inlawrev-27131	169	65	§	§	PROPN
inlawrev-27131	169	66	3134(h	3134(h	PROPN
inlawrev-27131	169	67	)	)	PUNCT
inlawrev-27131	170	1	[	[	X
inlawrev-27131	170	2	of	of	ADP
inlawrev-27131	170	3	the	the	DET
inlawrev-27131	170	4	code	code	NOUN
inlawrev-27131	170	5	]	]	PUNCT
inlawrev-27131	170	6	,	,	PUNCT
inlawrev-27131	170	7	an	an	DET
inlawrev-27131	170	8	erc	erc	NOUN
inlawrev-27131	170	9	-	-	PUNCT
inlawrev-27131	170	10	coordinated	coordinate	VERB
inlawrev-27131	170	11	grant	grant	NOUN
inlawrev-27131	170	12	(	(	PUNCT
inlawrev-27131	170	13	relief	relief	NOUN
inlawrev-27131	170	14	programs).”47	programs).”47	PRON
inlawrev-27131	170	15	for	for	ADP
inlawrev-27131	170	16	these	these	DET
inlawrev-27131	170	17	purposes	purpose	NOUN
inlawrev-27131	170	18	,	,	PUNCT
inlawrev-27131	170	19	the	the	DET
inlawrev-27131	170	20	term	term	NOUN
inlawrev-27131	170	21	“	"	PUNCT
inlawrev-27131	170	22	erc	erc	ADJ
inlawrev-27131	170	23	-	-	PUNCT
inlawrev-27131	170	24	coordinated	coordinate	VERB
inlawrev-27131	170	25	grant	grant	NOUN
inlawrev-27131	170	26	”	"	PUNCT
inlawrev-27131	170	27	means	mean	VERB
inlawrev-27131	170	28	grants	grant	NOUN
inlawrev-27131	170	29	made	make	VERB
inlawrev-27131	170	30	by	by	ADP
inlawrev-27131	170	31	the	the	DET
inlawrev-27131	170	32	u.s	u.s	PROPN
inlawrev-27131	170	33	.	.	PROPN
inlawrev-27131	170	34	small	small	PROPN
inlawrev-27131	170	35	business	business	PROPN
inlawrev-27131	170	36	administration	administration	PROPN
inlawrev-27131	170	37	to	to	ADP
inlawrev-27131	170	38	(	(	PUNCT
inlawrev-27131	170	39	i	i	NOUN
inlawrev-27131	170	40	)	)	PUNCT
inlawrev-27131	170	41	eligible	eligible	ADJ
inlawrev-27131	170	42	live	live	ADJ
inlawrev-27131	170	43	venues	venue	NOUN
inlawrev-27131	170	44	,	,	PUNCT
inlawrev-27131	170	45	performing	perform	VERB
inlawrev-27131	170	46	arts	art	NOUN
inlawrev-27131	170	47	,	,	PUNCT
inlawrev-27131	170	48	and	and	CCONJ
inlawrev-27131	170	49	museum	museum	NOUN
inlawrev-27131	170	50	operators	operator	NOUN
inlawrev-27131	170	51	and	and	CCONJ
inlawrev-27131	170	52	promoters	promoter	NOUN
inlawrev-27131	170	53	(	(	PUNCT
inlawrev-27131	170	54	i.e.	i.e.	X
inlawrev-27131	170	55	,	,	PUNCT
inlawrev-27131	170	56	shuttered	shuttered	ADJ
inlawrev-27131	170	57	venue	venue	NOUN
inlawrev-27131	170	58	operator	operator	NOUN
inlawrev-27131	170	59	grants	grant	NOUN
inlawrev-27131	170	60	)	)	PUNCT
inlawrev-27131	170	61	,	,	PUNCT
inlawrev-27131	170	62	and	and	CCONJ
inlawrev-27131	170	63	(	(	PUNCT
inlawrev-27131	170	64	ii	ii	NOUN
inlawrev-27131	170	65	)	)	PUNCT
inlawrev-27131	170	66	to	to	ADP
inlawrev-27131	170	67	qualifying	qualify	VERB
inlawrev-27131	170	68	restaurants	restaurant	NOUN
inlawrev-27131	170	69	and	and	CCONJ
inlawrev-27131	170	70	food	food	NOUN
inlawrev-27131	170	71	vendors	vendor	NOUN
inlawrev-27131	170	72	(	(	PUNCT
inlawrev-27131	170	73	i.e.	i.e.	X
inlawrev-27131	170	74	,	,	PUNCT
inlawrev-27131	170	75	restaurant	restaurant	NOUN
inlawrev-27131	170	76	revitalization	revitalization	NOUN
inlawrev-27131	170	77	grants).48	grants).48	PROPN
inlawrev-27131	170	78	in	in	ADP
inlawrev-27131	170	79	other	other	ADJ
inlawrev-27131	170	80	words	word	NOUN
inlawrev-27131	170	81	,	,	PUNCT
inlawrev-27131	170	82	an	an	DET
inlawrev-27131	170	83	otherwise	otherwise	ADV
inlawrev-27131	170	84	eligible	eligible	ADJ
inlawrev-27131	170	85	employer	employer	NOUN
inlawrev-27131	170	86	is	be	AUX
inlawrev-27131	170	87	permitted	permit	VERB
inlawrev-27131	170	88	to	to	PART
inlawrev-27131	170	89	exclude	exclude	VERB
inlawrev-27131	170	90	amounts	amount	NOUN
inlawrev-27131	170	91	from	from	ADP
inlawrev-27131	170	92	forgiven	forgive	VERB
inlawrev-27131	170	93	ppp	ppp	NOUN
inlawrev-27131	170	94	loans	loan	NOUN
inlawrev-27131	170	95	and	and	CCONJ
inlawrev-27131	170	96	“	"	PUNCT
inlawrev-27131	170	97	erc	erc	ADJ
inlawrev-27131	170	98	-	-	PUNCT
inlawrev-27131	170	99	coordinated	coordinate	VERB
inlawrev-27131	170	100	grants	grant	NOUN
inlawrev-27131	170	101	”	"	PUNCT
inlawrev-27131	170	102	from	from	ADP
inlawrev-27131	170	103	the	the	DET
inlawrev-27131	170	104	definition	definition	NOUN
inlawrev-27131	170	105	of	of	ADP
inlawrev-27131	170	106	gross	gross	ADJ
inlawrev-27131	170	107	receipts	receipt	NOUN
inlawrev-27131	170	108	solely	solely	ADV
inlawrev-27131	170	109	for	for	ADP
inlawrev-27131	170	110	the	the	DET
inlawrev-27131	170	111	purpose	purpose	NOUN
inlawrev-27131	170	112	of	of	ADP
inlawrev-27131	170	113	determining	determine	VERB
inlawrev-27131	170	114	its	its	PRON
inlawrev-27131	170	115	eligibility	eligibility	NOUN
inlawrev-27131	170	116	to	to	PART
inlawrev-27131	170	117	claim	claim	VERB
inlawrev-27131	170	118	the	the	DET
inlawrev-27131	170	119	erc.49	erc.49	NOUN
inlawrev-27131	170	120	the	the	DET
inlawrev-27131	170	121	safe	safe	ADJ
inlawrev-27131	170	122	harbor	harbor	NOUN
inlawrev-27131	170	123	is	be	AUX
inlawrev-27131	170	124	not	not	PART
inlawrev-27131	170	125	mandatory	mandatory	ADJ
inlawrev-27131	170	126	,	,	PUNCT
inlawrev-27131	170	127	but	but	CCONJ
inlawrev-27131	170	128	an	an	DET
inlawrev-27131	170	129	employer	employer	NOUN
inlawrev-27131	170	130	must	must	AUX
inlawrev-27131	170	131	elect	elect	VERB
inlawrev-27131	170	132	45	45	NUM
inlawrev-27131	170	133	.	.	PUNCT
inlawrev-27131	170	134	i.r.c	i.r.c	NOUN
inlawrev-27131	170	135	.	.	PUNCT
inlawrev-27131	171	1	§	§	PROPN
inlawrev-27131	171	2	3134(c)(2)(a	3134(c)(2)(a	NUM
inlawrev-27131	171	3	)	)	PUNCT
inlawrev-27131	172	1	;	;	PUNCT
inlawrev-27131	172	2	see	see	VERB
inlawrev-27131	172	3	also	also	ADV
inlawrev-27131	172	4	i.r.s	i.r.s	PROPN
inlawrev-27131	172	5	.	.	PUNCT
inlawrev-27131	173	1	notice	notice	VERB
inlawrev-27131	173	2	2021	2021	NUM
inlawrev-27131	173	3	-	-	SYM
inlawrev-27131	173	4	20	20	NUM
inlawrev-27131	173	5	iii.a	iii.a	NUM
inlawrev-27131	173	6	,	,	PUNCT
inlawrev-27131	173	7	2021	2021	NUM
inlawrev-27131	173	8	-	-	SYM
inlawrev-27131	173	9	11	11	NUM
inlawrev-27131	173	10	i.r.b	i.r.b	NOUN
inlawrev-27131	173	11	.	.	PUNCT
inlawrev-27131	173	12	922	922	NUM
inlawrev-27131	173	13	,	,	PUNCT
inlawrev-27131	173	14	amplified	amplify	VERB
inlawrev-27131	173	15	by	by	ADP
inlawrev-27131	173	16	i.r.s	i.r.	NOUN
inlawrev-27131	173	17	.	.	PUNCT
inlawrev-27131	174	1	notice	notice	VERB
inlawrev-27131	174	2	2021	2021	NUM
inlawrev-27131	174	3	-	-	SYM
inlawrev-27131	174	4	23	23	NUM
inlawrev-27131	174	5	,	,	PUNCT
inlawrev-27131	174	6	2021	2021	NUM
inlawrev-27131	174	7	-	-	SYM
inlawrev-27131	174	8	16	16	NUM
inlawrev-27131	174	9	i.r.b	i.r.b	NOUN
inlawrev-27131	174	10	.	.	PUNCT
inlawrev-27131	174	11	1113	1113	NUM
inlawrev-27131	174	12	;	;	PUNCT
inlawrev-27131	174	13	irs	irs	PROPN
inlawrev-27131	174	14	faqs	faqs	PROPN
inlawrev-27131	174	15	:	:	PUNCT
inlawrev-27131	174	16	employee	employee	NOUN
inlawrev-27131	174	17	retention	retention	NOUN
inlawrev-27131	174	18	credit	credit	NOUN
inlawrev-27131	174	19	under	under	ADP
inlawrev-27131	174	20	the	the	DET
inlawrev-27131	174	21	cares	care	NOUN
inlawrev-27131	174	22	act	act	PROPN
inlawrev-27131	174	23	,	,	PUNCT
inlawrev-27131	174	24	internal	internal	ADJ
inlawrev-27131	174	25	revenue	revenue	NOUN
inlawrev-27131	174	26	serv	serv	NOUN
inlawrev-27131	174	27	.	.	PUNCT
inlawrev-27131	175	1	(	(	PUNCT
inlawrev-27131	175	2	last	last	ADJ
inlawrev-27131	175	3	updated	update	VERB
inlawrev-27131	175	4	dec	dec	PROPN
inlawrev-27131	175	5	.	.	PROPN
inlawrev-27131	175	6	27	27	NUM
inlawrev-27131	175	7	,	,	PUNCT
inlawrev-27131	175	8	2021	2021	NUM
inlawrev-27131	175	9	)	)	PUNCT
inlawrev-27131	175	10	,	,	PUNCT
inlawrev-27131	175	11	https://www.irs.gov/newsroom/	https://www.irs.gov/newsroom/	PROPN
inlawrev-27131	175	12	faqs	faqs	NOUN
inlawrev-27131	175	13	-	-	PUNCT
inlawrev-27131	175	14	employee	employee	NOUN
inlawrev-27131	175	15	-	-	PUNCT
inlawrev-27131	175	16	retention	retention	NOUN
inlawrev-27131	175	17	-	-	PUNCT
inlawrev-27131	175	18	credit	credit	NOUN
inlawrev-27131	175	19	-	-	PUNCT
inlawrev-27131	175	20	under	under	ADP
inlawrev-27131	175	21	-	-	PUNCT
inlawrev-27131	175	22	the	the	DET
inlawrev-27131	175	23	-	-	PUNCT
inlawrev-27131	175	24	cares	care	NOUN
inlawrev-27131	175	25	-	-	PUNCT
inlawrev-27131	175	26	act	act	NOUN
inlawrev-27131	175	27	[	[	X
inlawrev-27131	175	28	https://perma.cc/3wvq-64sr	https://perma.cc/3wvq-64sr	X
inlawrev-27131	175	29	]	]	PUNCT
inlawrev-27131	175	30	.	.	PUNCT
inlawrev-27131	176	1	46	46	NUM
inlawrev-27131	176	2	.	.	PUNCT
inlawrev-27131	176	3	i.r.c	i.r.c	NOUN
inlawrev-27131	176	4	.	.	PUNCT
inlawrev-27131	177	1	§	§	PROPN
inlawrev-27131	177	2	§	§	PROPN
inlawrev-27131	177	3	3134(c)(2)(a	3134(c)(2)(a	NUM
inlawrev-27131	177	4	)	)	PUNCT
inlawrev-27131	177	5	,	,	PUNCT
inlawrev-27131	177	6	(	(	PUNCT
inlawrev-27131	177	7	c)(3)(b	c)(3)(b	PROPN
inlawrev-27131	177	8	)	)	PUNCT
inlawrev-27131	177	9	;	;	PUNCT
inlawrev-27131	177	10	see	see	AUX
inlawrev-27131	177	11	also	also	ADV
inlawrev-27131	177	12	notice	notice	VERB
inlawrev-27131	177	13	2021	2021	NUM
inlawrev-27131	177	14	-	-	SYM
inlawrev-27131	177	15	20	20	NUM
inlawrev-27131	177	16	,	,	PUNCT
inlawrev-27131	177	17	2021	2021	NUM
inlawrev-27131	177	18	-	-	SYM
inlawrev-27131	177	19	11	11	NUM
inlawrev-27131	177	20	i.r.b	i.r.b	NOUN
inlawrev-27131	177	21	.	.	PUNCT
inlawrev-27131	177	22	922	922	NUM
inlawrev-27131	177	23	,	,	PUNCT
inlawrev-27131	177	24	amplified	amplify	VERB
inlawrev-27131	177	25	by	by	ADP
inlawrev-27131	177	26	notice	notice	NOUN
inlawrev-27131	177	27	2021	2021	NUM
inlawrev-27131	177	28	-	-	SYM
inlawrev-27131	177	29	23	23	NUM
inlawrev-27131	177	30	,	,	PUNCT
inlawrev-27131	177	31	2021	2021	NUM
inlawrev-27131	177	32	-	-	SYM
inlawrev-27131	177	33	16	16	NUM
inlawrev-27131	177	34	i.r.b	i.r.b	NOUN
inlawrev-27131	177	35	.	.	PUNCT
inlawrev-27131	177	36	1113	1113	NUM
inlawrev-27131	177	37	,	,	PUNCT
inlawrev-27131	177	38	amplified	amplify	VERB
inlawrev-27131	177	39	by	by	ADP
inlawrev-27131	177	40	rev	rev	PROPN
inlawrev-27131	177	41	.	.	PROPN
inlawrev-27131	177	42	proc	proc	PROPN
inlawrev-27131	177	43	.	.	PUNCT
inlawrev-27131	177	44	2021	2021	NUM
inlawrev-27131	177	45	-	-	SYM
inlawrev-27131	177	46	33	33	NUM
inlawrev-27131	177	47	,	,	PUNCT
inlawrev-27131	177	48	2021	2021	NUM
inlawrev-27131	177	49	-	-	SYM
inlawrev-27131	177	50	34	34	NUM
inlawrev-27131	177	51	i.r.b	i.r.b	NOUN
inlawrev-27131	177	52	.	.	PUNCT
inlawrev-27131	178	1	327	327	NUM
inlawrev-27131	178	2	(	(	PUNCT
inlawrev-27131	178	3	employers	employer	NOUN
inlawrev-27131	178	4	may	may	AUX
inlawrev-27131	178	5	elect	elect	VERB
inlawrev-27131	178	6	to	to	PART
inlawrev-27131	178	7	determine	determine	VERB
inlawrev-27131	178	8	gross	gross	ADJ
inlawrev-27131	178	9	receipts	receipt	NOUN
inlawrev-27131	178	10	for	for	ADP
inlawrev-27131	178	11	the	the	DET
inlawrev-27131	178	12	immediately	immediately	ADV
inlawrev-27131	178	13	preceding	precede	VERB
inlawrev-27131	178	14	calendar	calendar	NOUN
inlawrev-27131	178	15	quarter	quarter	NOUN
inlawrev-27131	178	16	instead	instead	ADV
inlawrev-27131	178	17	of	of	ADP
inlawrev-27131	178	18	the	the	DET
inlawrev-27131	178	19	current	current	ADJ
inlawrev-27131	178	20	one	one	NOUN
inlawrev-27131	178	21	(	(	PUNCT
inlawrev-27131	178	22	the	the	DET
inlawrev-27131	178	23	corresponding	correspond	VERB
inlawrev-27131	178	24	2019	2019	NUM
inlawrev-27131	178	25	calendar	calendar	NOUN
inlawrev-27131	178	26	quarter	quarter	NOUN
inlawrev-27131	178	27	will	will	AUX
inlawrev-27131	178	28	need	need	VERB
inlawrev-27131	178	29	to	to	PART
inlawrev-27131	178	30	be	be	AUX
inlawrev-27131	178	31	used	use	VERB
inlawrev-27131	178	32	for	for	ADP
inlawrev-27131	178	33	comparison	comparison	NOUN
inlawrev-27131	178	34	purposes	purpose	NOUN
inlawrev-27131	178	35	in	in	ADP
inlawrev-27131	178	36	such	such	DET
inlawrev-27131	178	37	a	a	DET
inlawrev-27131	178	38	case	case	NOUN
inlawrev-27131	178	39	)	)	PUNCT
inlawrev-27131	178	40	)	)	PUNCT
inlawrev-27131	178	41	;	;	PUNCT
inlawrev-27131	179	1	i.r.c	i.r.c	NOUN
inlawrev-27131	179	2	.	.	PUNCT
inlawrev-27131	180	1	§	§	PROPN
inlawrev-27131	180	2	3134(c)(2)(b	3134(c)(2)(b	NUM
inlawrev-27131	180	3	)	)	PUNCT
inlawrev-27131	180	4	,	,	PUNCT
inlawrev-27131	180	5	cares	cares	PROPN
inlawrev-27131	180	6	act	act	PROPN
inlawrev-27131	180	7	,	,	PUNCT
inlawrev-27131	180	8	§	§	NOUN
inlawrev-27131	180	9	2301(c)(2	2301(c)(2	NOUN
inlawrev-27131	180	10	)	)	PUNCT
inlawrev-27131	180	11	,	,	PUNCT
inlawrev-27131	180	12	pub	pub	NOUN
inlawrev-27131	180	13	.	.	PUNCT
inlawrev-27131	181	1	l.	l.	PROPN
inlawrev-27131	181	2	no	no	INTJ
inlawrev-27131	181	3	.	.	PROPN
inlawrev-27131	182	1	116	116	NUM
inlawrev-27131	182	2	-	-	SYM
inlawrev-27131	182	3	136	136	NUM
inlawrev-27131	182	4	,	,	PUNCT
inlawrev-27131	182	5	134	134	NUM
inlawrev-27131	182	6	stat	stat	NOUN
inlawrev-27131	182	7	.	.	PUNCT
inlawrev-27131	183	1	281	281	NUM
inlawrev-27131	183	2	(	(	PUNCT
inlawrev-27131	183	3	2020	2020	NUM
inlawrev-27131	183	4	)	)	PUNCT
inlawrev-27131	183	5	.	.	PUNCT
inlawrev-27131	184	1	47	47	NUM
inlawrev-27131	184	2	.	.	PUNCT
inlawrev-27131	185	1	rev	rev	PROPN
inlawrev-27131	185	2	.	.	PROPN
inlawrev-27131	185	3	proc	proc	PROPN
inlawrev-27131	185	4	.	.	PUNCT
inlawrev-27131	186	1	2021	2021	NUM
inlawrev-27131	186	2	-	-	SYM
inlawrev-27131	186	3	33	33	NUM
inlawrev-27131	186	4	,	,	PUNCT
inlawrev-27131	186	5	section	section	NOUN
inlawrev-27131	186	6	3.02	3.02	NUM
inlawrev-27131	186	7	,	,	PUNCT
inlawrev-27131	186	8	2021	2021	NUM
inlawrev-27131	186	9	-	-	SYM
inlawrev-27131	186	10	34	34	NUM
inlawrev-27131	186	11	i.r.b	i.r.b	NOUN
inlawrev-27131	186	12	.	.	PUNCT
inlawrev-27131	186	13	327	327	NUM
inlawrev-27131	186	14	;	;	PUNCT
inlawrev-27131	186	15	see	see	VERB
inlawrev-27131	186	16	also	also	ADV
inlawrev-27131	186	17	cares	care	VERB
inlawrev-27131	186	18	act	act	PROPN
inlawrev-27131	186	19	,	,	PUNCT
inlawrev-27131	186	20	§	§	PROPN
inlawrev-27131	186	21	2301(g	2301(g	NUM
inlawrev-27131	186	22	)	)	PUNCT
inlawrev-27131	186	23	,	,	PUNCT
inlawrev-27131	186	24	pub	pub	NOUN
inlawrev-27131	186	25	.	.	PUNCT
inlawrev-27131	187	1	l.	l.	PROPN
inlawrev-27131	187	2	no	no	INTJ
inlawrev-27131	187	3	.	.	PROPN
inlawrev-27131	188	1	116	116	NUM
inlawrev-27131	188	2	-	-	SYM
inlawrev-27131	188	3	136	136	NUM
inlawrev-27131	188	4	,	,	PUNCT
inlawrev-27131	188	5	134	134	NUM
inlawrev-27131	188	6	stat	stat	NOUN
inlawrev-27131	188	7	.	.	PUNCT
inlawrev-27131	189	1	281	281	NUM
inlawrev-27131	189	2	(	(	PUNCT
inlawrev-27131	189	3	2020	2020	NUM
inlawrev-27131	189	4	)	)	PUNCT
inlawrev-27131	189	5	;	;	PUNCT
inlawrev-27131	189	6	i.r.c	i.r.c	NOUN
inlawrev-27131	189	7	.	.	PUNCT
inlawrev-27131	189	8	§	§	PROPN
inlawrev-27131	189	9	3134(h	3134(h	PROPN
inlawrev-27131	189	10	)	)	PUNCT
inlawrev-27131	189	11	.	.	PUNCT
inlawrev-27131	190	1	48	48	NUM
inlawrev-27131	190	2	.	.	PUNCT
inlawrev-27131	191	1	see	see	AUX
inlawrev-27131	191	2	rev	rev	PROPN
inlawrev-27131	191	3	.	.	PROPN
inlawrev-27131	191	4	proc	proc	PROPN
inlawrev-27131	191	5	.	.	PUNCT
inlawrev-27131	192	1	2021	2021	NUM
inlawrev-27131	192	2	-	-	SYM
inlawrev-27131	192	3	33	33	NUM
inlawrev-27131	192	4	,	,	PUNCT
inlawrev-27131	192	5	section	section	NOUN
inlawrev-27131	192	6	2.04	2.04	NUM
inlawrev-27131	192	7	,	,	PUNCT
inlawrev-27131	192	8	2021	2021	NUM
inlawrev-27131	192	9	-	-	SYM
inlawrev-27131	192	10	34	34	NUM
inlawrev-27131	192	11	i.r.b	i.r.b	NOUN
inlawrev-27131	192	12	.	.	PUNCT
inlawrev-27131	193	1	327	327	NUM
inlawrev-27131	193	2	.	.	X
inlawrev-27131	194	1	49	49	NUM
inlawrev-27131	194	2	.	.	PUNCT
inlawrev-27131	195	1	i	i	PRON
inlawrev-27131	195	2	d.	d.	PROPN
inlawrev-27131	195	3	at	at	ADP
inlawrev-27131	195	4	section	section	NOUN
inlawrev-27131	195	5	3.02	3.02	NUM
inlawrev-27131	195	6	.	.	PUNCT
inlawrev-27131	196	1	(	(	PUNCT
inlawrev-27131	196	2	however	however	ADV
inlawrev-27131	196	3	,	,	PUNCT
inlawrev-27131	196	4	“	"	PUNCT
inlawrev-27131	196	5	[	[	X
inlawrev-27131	196	6	the	the	X
inlawrev-27131	196	7	]	]	X
inlawrev-27131	196	8	safe	safe	ADJ
inlawrev-27131	196	9	harbor	harbor	NOUN
inlawrev-27131	196	10	does	do	AUX
inlawrev-27131	196	11	not	not	PART
inlawrev-27131	196	12	permit	permit	VERB
inlawrev-27131	196	13	the	the	DET
inlawrev-27131	196	14	exclusion	exclusion	NOUN
inlawrev-27131	196	15	of	of	ADP
inlawrev-27131	196	16	the	the	DET
inlawrev-27131	196	17	658	658	NUM
inlawrev-27131	196	18	indiana	indiana	PROPN
inlawrev-27131	196	19	law	law	PROPN
inlawrev-27131	196	20	review	review	NOUN
inlawrev-27131	196	21	[	[	X
inlawrev-27131	196	22	vol	vol	NOUN
inlawrev-27131	196	23	.	.	PUNCT
inlawrev-27131	196	24	55:651	55:651	NOUN
inlawrev-27131	196	25	to	to	PART
inlawrev-27131	196	26	use	use	VERB
inlawrev-27131	196	27	it50	it50	PROPN
inlawrev-27131	196	28	and	and	CCONJ
inlawrev-27131	196	29	it	it	PRON
inlawrev-27131	196	30	must	must	AUX
inlawrev-27131	196	31	be	be	AUX
inlawrev-27131	196	32	applied	apply	VERB
inlawrev-27131	196	33	consistently.51	consistently.51	NOUN
inlawrev-27131	196	34	additionally	additionally	ADV
inlawrev-27131	196	35	,	,	PUNCT
inlawrev-27131	196	36	a	a	DET
inlawrev-27131	196	37	safe	safe	ADJ
inlawrev-27131	196	38	harbor	harbor	NOUN
inlawrev-27131	196	39	election	election	NOUN
inlawrev-27131	196	40	can	can	AUX
inlawrev-27131	196	41	be	be	AUX
inlawrev-27131	196	42	revoked.52	revoked.52	NOUN
inlawrev-27131	196	43	due	due	ADP
inlawrev-27131	196	44	to	to	ADP
inlawrev-27131	196	45	the	the	DET
inlawrev-27131	196	46	rule	rule	NOUN
inlawrev-27131	196	47	of	of	ADP
inlawrev-27131	196	48	consistency	consistency	NOUN
inlawrev-27131	196	49	,	,	PUNCT
inlawrev-27131	196	50	upon	upon	SCONJ
inlawrev-27131	196	51	the	the	DET
inlawrev-27131	196	52	revocation	revocation	NOUN
inlawrev-27131	196	53	of	of	ADP
inlawrev-27131	196	54	a	a	DET
inlawrev-27131	196	55	safe	safe	ADJ
inlawrev-27131	196	56	harbor	harbor	NOUN
inlawrev-27131	196	57	election	election	NOUN
inlawrev-27131	196	58	,	,	PUNCT
inlawrev-27131	196	59	“	"	PUNCT
inlawrev-27131	196	60	the	the	DET
inlawrev-27131	196	61	employer	employer	NOUN
inlawrev-27131	196	62	must	must	AUX
inlawrev-27131	196	63	adjust	adjust	VERB
inlawrev-27131	196	64	all	all	DET
inlawrev-27131	196	65	employment	employment	NOUN
inlawrev-27131	196	66	tax	tax	NOUN
inlawrev-27131	196	67	returns	return	NOUN
inlawrev-27131	196	68	that	that	PRON
inlawrev-27131	196	69	are	be	AUX
inlawrev-27131	196	70	affected	affect	VERB
inlawrev-27131	196	71	by	by	ADP
inlawrev-27131	196	72	[	[	X
inlawrev-27131	196	73	such	such	ADJ
inlawrev-27131	196	74	]	]	X
inlawrev-27131	196	75	revocation	revocation	NOUN
inlawrev-27131	196	76	.	.	PUNCT
inlawrev-27131	197	1	”53	”53	ADJ
inlawrev-27131	197	2	tax	tax	NOUN
inlawrev-27131	197	3	-	-	PUNCT
inlawrev-27131	197	4	exempt	exempt	ADJ
inlawrev-27131	197	5	organizations	organization	NOUN
inlawrev-27131	197	6	under	under	ADP
inlawrev-27131	197	7	501(c)(1	501(c)(1	NUM
inlawrev-27131	197	8	)	)	PUNCT
inlawrev-27131	197	9	of	of	ADP
inlawrev-27131	197	10	the	the	DET
inlawrev-27131	197	11	code	code	NOUN
inlawrev-27131	197	12	,	,	PUNCT
inlawrev-27131	197	13	as	as	ADV
inlawrev-27131	197	14	well	well	ADV
inlawrev-27131	197	15	as	as	ADP
inlawrev-27131	197	16	governmental	governmental	ADJ
inlawrev-27131	197	17	entities	entity	NOUN
inlawrev-27131	197	18	that	that	PRON
inlawrev-27131	197	19	are	be	AUX
inlawrev-27131	197	20	a	a	DET
inlawrev-27131	197	21	college	college	NOUN
inlawrev-27131	197	22	or	or	CCONJ
inlawrev-27131	197	23	a	a	DET
inlawrev-27131	197	24	university	university	NOUN
inlawrev-27131	197	25	or	or	CCONJ
inlawrev-27131	197	26	the	the	DET
inlawrev-27131	197	27	principal	principal	ADJ
inlawrev-27131	197	28	purpose	purpose	NOUN
inlawrev-27131	197	29	or	or	CCONJ
inlawrev-27131	197	30	function	function	NOUN
inlawrev-27131	197	31	of	of	ADP
inlawrev-27131	197	32	which	which	PRON
inlawrev-27131	197	33	is	be	AUX
inlawrev-27131	197	34	providing	provide	VERB
inlawrev-27131	197	35	medical	medical	ADJ
inlawrev-27131	197	36	or	or	CCONJ
inlawrev-27131	197	37	hospital	hospital	NOUN
inlawrev-27131	197	38	care	care	NOUN
inlawrev-27131	197	39	,	,	PUNCT
inlawrev-27131	197	40	are	be	AUX
inlawrev-27131	197	41	also	also	ADV
inlawrev-27131	197	42	eligible	eligible	ADJ
inlawrev-27131	197	43	for	for	ADP
inlawrev-27131	197	44	the	the	DET
inlawrev-27131	197	45	erc.54	erc.54	PROPN
inlawrev-27131	197	46	recovery	recovery	NOUN
inlawrev-27131	197	47	startup	startup	NOUN
inlawrev-27131	197	48	businesses	business	NOUN
inlawrev-27131	197	49	,	,	PUNCT
inlawrev-27131	197	50	i.e.	i.e.	X
inlawrev-27131	197	51	,	,	PUNCT
inlawrev-27131	197	52	employers	employer	NOUN
inlawrev-27131	197	53	that	that	PRON
inlawrev-27131	197	54	began	begin	VERB
inlawrev-27131	197	55	business	business	NOUN
inlawrev-27131	197	56	after	after	ADP
inlawrev-27131	197	57	february	february	PROPN
inlawrev-27131	197	58	15	15	NUM
inlawrev-27131	197	59	,	,	PUNCT
inlawrev-27131	197	60	2020	2020	NUM
inlawrev-27131	197	61	,	,	PUNCT
inlawrev-27131	197	62	have	have	VERB
inlawrev-27131	197	63	average	average	ADJ
inlawrev-27131	197	64	annual	annual	ADJ
inlawrev-27131	197	65	gross	gross	ADJ
inlawrev-27131	197	66	receipts	receipt	NOUN
inlawrev-27131	197	67	of	of	ADP
inlawrev-27131	197	68	up	up	ADP
inlawrev-27131	197	69	to	to	PART
inlawrev-27131	197	70	$	$	SYM
inlawrev-27131	197	71	1	1	NUM
inlawrev-27131	197	72	million	million	NUM
inlawrev-27131	197	73	,	,	PUNCT
inlawrev-27131	197	74	and	and	CCONJ
inlawrev-27131	197	75	are	be	AUX
inlawrev-27131	197	76	otherwise	otherwise	ADV
inlawrev-27131	197	77	ineligible	ineligible	ADJ
inlawrev-27131	197	78	under	under	ADP
inlawrev-27131	197	79	the	the	DET
inlawrev-27131	197	80	rules	rule	NOUN
inlawrev-27131	197	81	described	describe	VERB
inlawrev-27131	197	82	above	above	ADV
inlawrev-27131	197	83	,	,	PUNCT
inlawrev-27131	197	84	are	be	AUX
inlawrev-27131	197	85	also	also	ADV
inlawrev-27131	197	86	eligible	eligible	ADJ
inlawrev-27131	197	87	for	for	ADP
inlawrev-27131	197	88	the	the	DET
inlawrev-27131	197	89	erc	erc	PROPN
inlawrev-27131	197	90	with	with	ADP
inlawrev-27131	197	91	respect	respect	NOUN
inlawrev-27131	197	92	to	to	ADP
inlawrev-27131	197	93	wages	wage	NOUN
inlawrev-27131	197	94	paid	pay	VERB
inlawrev-27131	197	95	from	from	ADP
inlawrev-27131	197	96	july	july	PROPN
inlawrev-27131	197	97	1	1	NUM
inlawrev-27131	197	98	,	,	PUNCT
inlawrev-27131	197	99	2021	2021	NUM
inlawrev-27131	197	100	through	through	ADP
inlawrev-27131	197	101	december	december	PROPN
inlawrev-27131	197	102	31	31	NUM
inlawrev-27131	197	103	,	,	PUNCT
inlawrev-27131	197	104	2021.55	2021.55	NUM
inlawrev-27131	197	105	federal	federal	ADJ
inlawrev-27131	197	106	,	,	PUNCT
inlawrev-27131	197	107	state	state	NOUN
inlawrev-27131	197	108	,	,	PUNCT
inlawrev-27131	197	109	and	and	CCONJ
inlawrev-27131	197	110	local	local	ADJ
inlawrev-27131	197	111	governments	government	NOUN
inlawrev-27131	197	112	and	and	CCONJ
inlawrev-27131	197	113	their	their	PRON
inlawrev-27131	197	114	agencies	agency	NOUN
inlawrev-27131	197	115	or	or	CCONJ
inlawrev-27131	197	116	instrumentalities	instrumentality	NOUN
inlawrev-27131	197	117	are	be	AUX
inlawrev-27131	197	118	generally	generally	ADV
inlawrev-27131	197	119	ineligible.56	ineligible.56	SCONJ
inlawrev-27131	197	120	the	the	DET
inlawrev-27131	197	121	erc	erc	PROPN
inlawrev-27131	197	122	is	be	AUX
inlawrev-27131	197	123	also	also	ADV
inlawrev-27131	197	124	not	not	PART
inlawrev-27131	197	125	available	available	ADJ
inlawrev-27131	197	126	to	to	ADP
inlawrev-27131	197	127	self	self	NOUN
inlawrev-27131	197	128	-	-	PUNCT
inlawrev-27131	197	129	employed	employ	VERB
inlawrev-27131	197	130	individuals	individual	NOUN
inlawrev-27131	197	131	for	for	ADP
inlawrev-27131	197	132	their	their	PRON
inlawrev-27131	197	133	self	self	NOUN
inlawrev-27131	197	134	-	-	PUNCT
inlawrev-27131	197	135	employment	employment	NOUN
inlawrev-27131	197	136	services	service	NOUN
inlawrev-27131	197	137	or	or	CCONJ
inlawrev-27131	197	138	earnings.57	earnings.57	ADJ
inlawrev-27131	197	139	employers	employer	NOUN
inlawrev-27131	197	140	who	who	PRON
inlawrev-27131	197	141	took	take	VERB
inlawrev-27131	197	142	out	out	ADP
inlawrev-27131	197	143	a	a	DET
inlawrev-27131	197	144	ppp	ppp	NOUN
inlawrev-27131	197	145	loan	loan	NOUN
inlawrev-27131	197	146	are	be	AUX
inlawrev-27131	197	147	not	not	PART
inlawrev-27131	197	148	prohibited	prohibit	VERB
inlawrev-27131	197	149	from	from	ADP
inlawrev-27131	197	150	claiming	claim	VERB
inlawrev-27131	197	151	the	the	DET
inlawrev-27131	197	152	erc	erc	PROPN
inlawrev-27131	197	153	,	,	PUNCT
inlawrev-27131	197	154	though	though	SCONJ
inlawrev-27131	197	155	wages	wage	NOUN
inlawrev-27131	197	156	paid	pay	VERB
inlawrev-27131	197	157	with	with	ADP
inlawrev-27131	197	158	the	the	DET
inlawrev-27131	197	159	proceeds	proceed	NOUN
inlawrev-27131	197	160	of	of	ADP
inlawrev-27131	197	161	a	a	DET
inlawrev-27131	197	162	forgiven	forgive	VERB
inlawrev-27131	197	163	ppp	ppp	NOUN
inlawrev-27131	197	164	loan	loan	NOUN
inlawrev-27131	197	165	can	can	AUX
inlawrev-27131	197	166	not	not	PART
inlawrev-27131	197	167	be	be	AUX
inlawrev-27131	197	168	taken	take	VERB
inlawrev-27131	197	169	into	into	ADP
inlawrev-27131	197	170	account	account	NOUN
inlawrev-27131	197	171	for	for	ADP
inlawrev-27131	197	172	purposes	purpose	NOUN
inlawrev-27131	197	173	of	of	ADP
inlawrev-27131	197	174	the	the	DET
inlawrev-27131	197	175	erc.58	erc.58	NOUN
inlawrev-27131	197	176	amount	amount	NOUN
inlawrev-27131	197	177	of	of	ADP
inlawrev-27131	197	178	forgiveness	forgiveness	NOUN
inlawrev-27131	197	179	of	of	ADP
inlawrev-27131	197	180	a	a	DET
inlawrev-27131	197	181	ppp	ppp	NOUN
inlawrev-27131	197	182	loan	loan	NOUN
inlawrev-27131	197	183	or	or	CCONJ
inlawrev-27131	197	184	the	the	DET
inlawrev-27131	197	185	amount	amount	NOUN
inlawrev-27131	197	186	of	of	ADP
inlawrev-27131	197	187	erc	erc	NOUN
inlawrev-27131	197	188	-	-	PUNCT
inlawrev-27131	197	189	coordinated	coordinate	VERB
inlawrev-27131	197	190	grants	grant	NOUN
inlawrev-27131	197	191	from	from	ADP
inlawrev-27131	197	192	the	the	DET
inlawrev-27131	197	193	definition	definition	NOUN
inlawrev-27131	197	194	of	of	ADP
inlawrev-27131	197	195	gross	gross	ADJ
inlawrev-27131	197	196	receipts	receipt	NOUN
inlawrev-27131	197	197	under	under	ADP
inlawrev-27131	197	198	§	§	PROPN
inlawrev-27131	197	199	448(c	448(c	PROPN
inlawrev-27131	197	200	)	)	PUNCT
inlawrev-27131	197	201	or	or	CCONJ
inlawrev-27131	197	202	§	§	PROPN
inlawrev-27131	197	203	6033	6033	NUM
inlawrev-27131	197	204	of	of	ADP
inlawrev-27131	197	205	the	the	DET
inlawrev-27131	197	206	code	code	NOUN
inlawrev-27131	197	207	for	for	ADP
inlawrev-27131	197	208	any	any	DET
inlawrev-27131	197	209	other	other	ADJ
inlawrev-27131	197	210	federal	federal	ADJ
inlawrev-27131	197	211	tax	tax	NOUN
inlawrev-27131	197	212	purpose	purpose	NOUN
inlawrev-27131	197	213	.	.	PUNCT
inlawrev-27131	197	214	”	"	PUNCT
inlawrev-27131	197	215	)	)	PUNCT
inlawrev-27131	197	216	.	.	PUNCT
inlawrev-27131	198	1	50	50	NUM
inlawrev-27131	198	2	.	.	PUNCT
inlawrev-27131	199	1	see	see	VERB
inlawrev-27131	199	2	i	i	PRON
inlawrev-27131	199	3	d.	d.	PROPN
inlawrev-27131	199	4	at	at	ADP
inlawrev-27131	199	5	section	section	NOUN
inlawrev-27131	199	6	3.02	3.02	NUM
inlawrev-27131	199	7	and	and	CCONJ
inlawrev-27131	199	8	section	section	NOUN
inlawrev-27131	199	9	3.04	3.04	NUM
inlawrev-27131	199	10	(	(	PUNCT
inlawrev-27131	199	11	“	"	PUNCT
inlawrev-27131	199	12	an	an	DET
inlawrev-27131	199	13	employer	employer	NOUN
inlawrev-27131	199	14	elects	elect	NOUN
inlawrev-27131	199	15	to	to	PART
inlawrev-27131	199	16	use	use	VERB
inlawrev-27131	199	17	the	the	DET
inlawrev-27131	199	18	safe	safe	ADJ
inlawrev-27131	199	19	harbor	harbor	NOUN
inlawrev-27131	199	20	by	by	ADP
inlawrev-27131	199	21	excluding	exclude	VERB
inlawrev-27131	199	22	the	the	DET
inlawrev-27131	199	23	amount	amount	NOUN
inlawrev-27131	199	24	of	of	ADP
inlawrev-27131	199	25	the	the	DET
inlawrev-27131	199	26	forgiveness	forgiveness	NOUN
inlawrev-27131	199	27	of	of	ADP
inlawrev-27131	199	28	a	a	DET
inlawrev-27131	199	29	ppp	ppp	NOUN
inlawrev-27131	199	30	loan	loan	NOUN
inlawrev-27131	199	31	and	and	CCONJ
inlawrev-27131	199	32	the	the	DET
inlawrev-27131	199	33	amount	amount	NOUN
inlawrev-27131	199	34	of	of	ADP
inlawrev-27131	199	35	erc	erc	NOUN
inlawrev-27131	199	36	-	-	PUNCT
inlawrev-27131	199	37	coordinated	coordinate	VERB
inlawrev-27131	199	38	grants	grant	NOUN
inlawrev-27131	199	39	from	from	ADP
inlawrev-27131	199	40	its	its	PRON
inlawrev-27131	199	41	gross	gross	ADJ
inlawrev-27131	199	42	receipts	receipt	NOUN
inlawrev-27131	199	43	when	when	SCONJ
inlawrev-27131	199	44	determining	determine	VERB
inlawrev-27131	199	45	eligibility	eligibility	NOUN
inlawrev-27131	199	46	to	to	PART
inlawrev-27131	199	47	claim	claim	VERB
inlawrev-27131	199	48	the	the	DET
inlawrev-27131	199	49	[	[	X
inlawrev-27131	199	50	erc	erc	X
inlawrev-27131	199	51	]	]	X
inlawrev-27131	199	52	on	on	ADP
inlawrev-27131	199	53	its	its	PRON
inlawrev-27131	199	54	employment	employment	NOUN
inlawrev-27131	199	55	tax	tax	NOUN
inlawrev-27131	199	56	return	return	NOUN
inlawrev-27131	199	57	or	or	CCONJ
inlawrev-27131	199	58	adjusted	adjust	VERB
inlawrev-27131	199	59	employment	employment	NOUN
inlawrev-27131	199	60	tax	tax	NOUN
inlawrev-27131	199	61	return	return	NOUN
inlawrev-27131	199	62	for	for	ADP
inlawrev-27131	199	63	that	that	DET
inlawrev-27131	199	64	calendar	calendar	NOUN
inlawrev-27131	199	65	quarter	quarter	NOUN
inlawrev-27131	199	66	or	or	CCONJ
inlawrev-27131	199	67	,	,	PUNCT
inlawrev-27131	199	68	for	for	ADP
inlawrev-27131	199	69	employers	employer	NOUN
inlawrev-27131	199	70	that	that	PRON
inlawrev-27131	199	71	file	file	VERB
inlawrev-27131	199	72	employment	employment	NOUN
inlawrev-27131	199	73	tax	tax	NOUN
inlawrev-27131	199	74	returns	return	NOUN
inlawrev-27131	199	75	on	on	ADP
inlawrev-27131	199	76	an	an	DET
inlawrev-27131	199	77	annual	annual	ADJ
inlawrev-27131	199	78	basis	basis	NOUN
inlawrev-27131	199	79	,	,	PUNCT
inlawrev-27131	199	80	for	for	ADP
inlawrev-27131	199	81	the	the	DET
inlawrev-27131	199	82	year	year	NOUN
inlawrev-27131	199	83	including	include	VERB
inlawrev-27131	199	84	the	the	DET
inlawrev-27131	199	85	calendar	calendar	NOUN
inlawrev-27131	199	86	quarter	quarter	NOUN
inlawrev-27131	199	87	.	.	PUNCT
inlawrev-27131	199	88	”	"	PUNCT
inlawrev-27131	199	89	)	)	PUNCT
inlawrev-27131	199	90	.	.	PUNCT
inlawrev-27131	200	1	51	51	NUM
inlawrev-27131	200	2	.	.	PUNCT
inlawrev-27131	200	3	see	see	VERB
inlawrev-27131	200	4	i	i	PRON
inlawrev-27131	200	5	d.	d.	PROPN
inlawrev-27131	200	6	at	at	ADP
inlawrev-27131	200	7	section	section	NOUN
inlawrev-27131	200	8	3.03	3.03	NUM
inlawrev-27131	200	9	(	(	PUNCT
inlawrev-27131	200	10	“	"	PUNCT
inlawrev-27131	200	11	an	an	DET
inlawrev-27131	200	12	employer	employer	NOUN
inlawrev-27131	200	13	consistently	consistently	ADV
inlawrev-27131	200	14	applies	apply	VERB
inlawrev-27131	200	15	this	this	DET
inlawrev-27131	200	16	safe	safe	ADJ
inlawrev-27131	200	17	harbor	harbor	NOUN
inlawrev-27131	200	18	by	by	ADP
inlawrev-27131	200	19	(	(	PUNCT
inlawrev-27131	200	20	i	i	NOUN
inlawrev-27131	200	21	)	)	PUNCT
inlawrev-27131	200	22	excluding	exclude	VERB
inlawrev-27131	200	23	the	the	DET
inlawrev-27131	200	24	amount	amount	NOUN
inlawrev-27131	200	25	of	of	ADP
inlawrev-27131	200	26	the	the	DET
inlawrev-27131	200	27	forgiveness	forgiveness	NOUN
inlawrev-27131	200	28	of	of	ADP
inlawrev-27131	200	29	any	any	DET
inlawrev-27131	200	30	ppp	ppp	NOUN
inlawrev-27131	200	31	loan	loan	NOUN
inlawrev-27131	200	32	and	and	CCONJ
inlawrev-27131	200	33	the	the	DET
inlawrev-27131	200	34	amount	amount	NOUN
inlawrev-27131	200	35	of	of	ADP
inlawrev-27131	200	36	any	any	DET
inlawrev-27131	200	37	erc	erc	PROPN
inlawrev-27131	200	38	-	-	PUNCT
inlawrev-27131	200	39	coordinated	coordinate	VERB
inlawrev-27131	200	40	grant	grant	NOUN
inlawrev-27131	200	41	from	from	ADP
inlawrev-27131	200	42	its	its	PRON
inlawrev-27131	200	43	gross	gross	ADJ
inlawrev-27131	200	44	receipts	receipt	NOUN
inlawrev-27131	200	45	for	for	ADP
inlawrev-27131	200	46	each	each	DET
inlawrev-27131	200	47	calendar	calendar	NOUN
inlawrev-27131	200	48	quarter	quarter	NOUN
inlawrev-27131	200	49	in	in	ADP
inlawrev-27131	200	50	which	which	PRON
inlawrev-27131	200	51	gross	gross	ADJ
inlawrev-27131	200	52	receipts	receipt	NOUN
inlawrev-27131	200	53	for	for	ADP
inlawrev-27131	200	54	that	that	DET
inlawrev-27131	200	55	calendar	calendar	NOUN
inlawrev-27131	200	56	quarter	quarter	NOUN
inlawrev-27131	200	57	are	be	AUX
inlawrev-27131	200	58	relevant	relevant	ADJ
inlawrev-27131	200	59	to	to	ADP
inlawrev-27131	200	60	determining	determine	VERB
inlawrev-27131	200	61	eligibility	eligibility	NOUN
inlawrev-27131	200	62	to	to	PART
inlawrev-27131	200	63	claim	claim	VERB
inlawrev-27131	200	64	the	the	DET
inlawrev-27131	200	65	employee	employee	NOUN
inlawrev-27131	200	66	retention	retention	NOUN
inlawrev-27131	200	67	credit	credit	NOUN
inlawrev-27131	200	68	,	,	PUNCT
inlawrev-27131	200	69	and	and	CCONJ
inlawrev-27131	200	70	(	(	PUNCT
inlawrev-27131	200	71	ii	ii	NOUN
inlawrev-27131	200	72	)	)	PUNCT
inlawrev-27131	200	73	applying	apply	VERB
inlawrev-27131	200	74	the	the	DET
inlawrev-27131	200	75	safe	safe	ADJ
inlawrev-27131	200	76	harbor	harbor	NOUN
inlawrev-27131	200	77	to	to	ADP
inlawrev-27131	200	78	all	all	DET
inlawrev-27131	200	79	employers	employer	NOUN
inlawrev-27131	200	80	treated	treat	VERB
inlawrev-27131	200	81	as	as	ADP
inlawrev-27131	200	82	a	a	DET
inlawrev-27131	200	83	single	single	ADJ
inlawrev-27131	200	84	employer	employer	NOUN
inlawrev-27131	200	85	under	under	ADP
inlawrev-27131	200	86	the	the	DET
inlawrev-27131	200	87	employee	employee	NOUN
inlawrev-27131	200	88	retention	retention	NOUN
inlawrev-27131	200	89	credit	credit	NOUN
inlawrev-27131	200	90	aggregation	aggregation	NOUN
inlawrev-27131	200	91	rules	rule	NOUN
inlawrev-27131	200	92	.	.	PUNCT
inlawrev-27131	200	93	”	"	PUNCT
inlawrev-27131	200	94	)	)	PUNCT
inlawrev-27131	200	95	.	.	PUNCT
inlawrev-27131	201	1	52	52	NUM
inlawrev-27131	201	2	.	.	PUNCT
inlawrev-27131	202	1	see	see	VERB
inlawrev-27131	202	2	i	i	PRON
inlawrev-27131	202	3	d.	d.	PROPN
inlawrev-27131	202	4	at	at	ADP
inlawrev-27131	202	5	section	section	NOUN
inlawrev-27131	202	6	3.05	3.05	NUM
inlawrev-27131	202	7	(	(	PUNCT
inlawrev-27131	202	8	“	"	PUNCT
inlawrev-27131	202	9	[	[	X
inlawrev-27131	202	10	a]n	a]n	NOUN
inlawrev-27131	202	11	employer	employer	NOUN
inlawrev-27131	202	12	may	may	AUX
inlawrev-27131	202	13	revoke	revoke	VERB
inlawrev-27131	202	14	its	its	PRON
inlawrev-27131	202	15	safe	safe	ADJ
inlawrev-27131	202	16	harbor	harbor	NOUN
inlawrev-27131	202	17	election	election	NOUN
inlawrev-27131	202	18	by	by	ADP
inlawrev-27131	202	19	including	include	VERB
inlawrev-27131	202	20	the	the	DET
inlawrev-27131	202	21	amount	amount	NOUN
inlawrev-27131	202	22	of	of	ADP
inlawrev-27131	202	23	the	the	DET
inlawrev-27131	202	24	forgiveness	forgiveness	NOUN
inlawrev-27131	202	25	of	of	ADP
inlawrev-27131	202	26	the	the	DET
inlawrev-27131	202	27	ppp	ppp	NOUN
inlawrev-27131	202	28	loan	loan	NOUN
inlawrev-27131	202	29	or	or	CCONJ
inlawrev-27131	202	30	the	the	DET
inlawrev-27131	202	31	amount	amount	NOUN
inlawrev-27131	202	32	of	of	ADP
inlawrev-27131	202	33	erc	erc	NOUN
inlawrev-27131	202	34	-	-	PUNCT
inlawrev-27131	202	35	coordinated	coordinate	VERB
inlawrev-27131	202	36	grants	grant	NOUN
inlawrev-27131	202	37	in	in	ADP
inlawrev-27131	202	38	its	its	PRON
inlawrev-27131	202	39	gross	gross	ADJ
inlawrev-27131	202	40	receipts	receipt	NOUN
inlawrev-27131	202	41	when	when	SCONJ
inlawrev-27131	202	42	determining	determine	VERB
inlawrev-27131	202	43	eligibility	eligibility	NOUN
inlawrev-27131	202	44	to	to	PART
inlawrev-27131	202	45	claim	claim	VERB
inlawrev-27131	202	46	the	the	DET
inlawrev-27131	202	47	employee	employee	NOUN
inlawrev-27131	202	48	retention	retention	NOUN
inlawrev-27131	202	49	credit	credit	NOUN
inlawrev-27131	202	50	for	for	ADP
inlawrev-27131	202	51	a	a	DET
inlawrev-27131	202	52	calendar	calendar	NOUN
inlawrev-27131	202	53	quarter	quarter	NOUN
inlawrev-27131	202	54	on	on	ADP
inlawrev-27131	202	55	its	its	PRON
inlawrev-27131	202	56	adjusted	adjust	VERB
inlawrev-27131	202	57	employment	employment	NOUN
inlawrev-27131	202	58	tax	tax	NOUN
inlawrev-27131	202	59	return	return	NOUN
inlawrev-27131	202	60	for	for	ADP
inlawrev-27131	202	61	that	that	DET
inlawrev-27131	202	62	calendar	calendar	NOUN
inlawrev-27131	202	63	quarter	quarter	NOUN
inlawrev-27131	202	64	or	or	CCONJ
inlawrev-27131	202	65	,	,	PUNCT
inlawrev-27131	202	66	for	for	ADP
inlawrev-27131	202	67	employers	employer	NOUN
inlawrev-27131	202	68	that	that	PRON
inlawrev-27131	202	69	file	file	VERB
inlawrev-27131	202	70	employment	employment	NOUN
inlawrev-27131	202	71	tax	tax	NOUN
inlawrev-27131	202	72	returns	return	NOUN
inlawrev-27131	202	73	on	on	ADP
inlawrev-27131	202	74	an	an	DET
inlawrev-27131	202	75	annual	annual	ADJ
inlawrev-27131	202	76	basis	basis	NOUN
inlawrev-27131	202	77	,	,	PUNCT
inlawrev-27131	202	78	for	for	ADP
inlawrev-27131	202	79	the	the	DET
inlawrev-27131	202	80	year	year	NOUN
inlawrev-27131	202	81	including	include	VERB
inlawrev-27131	202	82	the	the	DET
inlawrev-27131	202	83	calendar	calendar	NOUN
inlawrev-27131	202	84	quarter	quarter	NOUN
inlawrev-27131	202	85	.	.	PUNCT
inlawrev-27131	202	86	”	"	PUNCT
inlawrev-27131	202	87	)	)	PUNCT
inlawrev-27131	202	88	.	.	PUNCT
inlawrev-27131	203	1	53	53	NUM
inlawrev-27131	203	2	.	.	PUNCT
inlawrev-27131	204	1	i	i	PRON
inlawrev-27131	204	2	d.	d.	PROPN
inlawrev-27131	204	3	54	54	NUM
inlawrev-27131	204	4	.	.	PUNCT
inlawrev-27131	205	1	i.r.c	i.r.c	NOUN
inlawrev-27131	205	2	.	.	PUNCT
inlawrev-27131	206	1	§	§	PROPN
inlawrev-27131	206	2	§	§	PROPN
inlawrev-27131	206	3	3134(f)(1	3134(f)(1	NUM
inlawrev-27131	206	4	)	)	PUNCT
inlawrev-27131	206	5	,	,	PUNCT
inlawrev-27131	206	6	(	(	PUNCT
inlawrev-27131	206	7	f)(2	f)(2	NOUN
inlawrev-27131	206	8	)	)	PUNCT
inlawrev-27131	206	9	.	.	PUNCT
inlawrev-27131	207	1	55	55	NUM
inlawrev-27131	207	2	.	.	PUNCT
inlawrev-27131	207	3	see	see	VERB
inlawrev-27131	207	4	i.r.c	i.r.c	NOUN
inlawrev-27131	207	5	.	.	PUNCT
inlawrev-27131	208	1	§	§	PROPN
inlawrev-27131	208	2	§	§	PROPN
inlawrev-27131	208	3	3134(a	3134(a	NOUN
inlawrev-27131	208	4	)	)	PUNCT
inlawrev-27131	208	5	,	,	PUNCT
inlawrev-27131	208	6	3134(b)(1)(b	3134(b)(1)(b	NUM
inlawrev-27131	208	7	)	)	PUNCT
inlawrev-27131	208	8	,	,	PUNCT
inlawrev-27131	208	9	and	and	CCONJ
inlawrev-27131	208	10	3134(c)(5	3134(c)(5	NUM
inlawrev-27131	208	11	)	)	PUNCT
inlawrev-27131	208	12	(	(	PUNCT
inlawrev-27131	208	13	definition	definition	NOUN
inlawrev-27131	208	14	of	of	ADP
inlawrev-27131	208	15	recovery	recovery	NOUN
inlawrev-27131	208	16	startup	startup	NOUN
inlawrev-27131	208	17	business	business	NOUN
inlawrev-27131	208	18	)	)	PUNCT
inlawrev-27131	208	19	.	.	PUNCT
inlawrev-27131	209	1	56	56	NUM
inlawrev-27131	209	2	.	.	PUNCT
inlawrev-27131	209	3	i.r.c	i.r.c	NOUN
inlawrev-27131	209	4	.	.	PUNCT
inlawrev-27131	210	1	§	§	PROPN
inlawrev-27131	210	2	3134(f)(1	3134(f)(1	NUM
inlawrev-27131	210	3	)	)	PUNCT
inlawrev-27131	210	4	.	.	PUNCT
inlawrev-27131	211	1	57	57	NUM
inlawrev-27131	211	2	.	.	PUNCT
inlawrev-27131	212	1	see	see	VERB
inlawrev-27131	212	2	irs	irs	PROPN
inlawrev-27131	212	3	faqs	faqs	PROPN
inlawrev-27131	212	4	:	:	PUNCT
inlawrev-27131	212	5	employee	employee	NOUN
inlawrev-27131	212	6	retention	retention	NOUN
inlawrev-27131	212	7	credit	credit	NOUN
inlawrev-27131	212	8	under	under	ADP
inlawrev-27131	212	9	the	the	DET
inlawrev-27131	212	10	cares	care	NOUN
inlawrev-27131	212	11	act	act	PROPN
inlawrev-27131	212	12	,	,	PUNCT
inlawrev-27131	212	13	internal	internal	ADJ
inlawrev-27131	212	14	revenue	revenue	NOUN
inlawrev-27131	212	15	serv	serv	NOUN
inlawrev-27131	212	16	.	.	PUNCT
inlawrev-27131	213	1	(	(	PUNCT
inlawrev-27131	213	2	last	last	ADJ
inlawrev-27131	213	3	updated	update	VERB
inlawrev-27131	213	4	dec	dec	PROPN
inlawrev-27131	213	5	.	.	PROPN
inlawrev-27131	213	6	27	27	NUM
inlawrev-27131	213	7	,	,	PUNCT
inlawrev-27131	213	8	2021	2021	NUM
inlawrev-27131	213	9	)	)	PUNCT
inlawrev-27131	213	10	,	,	PUNCT
inlawrev-27131	213	11	https://www.irs.gov/newsroom/faqs-employee-retention-creditunder-the-cares-act	https://www.irs.gov/newsroom/faqs-employee-retention-creditunder-the-cares-act	PRON
inlawrev-27131	214	1	[	[	X
inlawrev-27131	214	2	https://perma.cc/3wvq-64sr	https://perma.cc/3wvq-64sr	X
inlawrev-27131	214	3	]	]	PUNCT
inlawrev-27131	214	4	.	.	PUNCT
inlawrev-27131	215	1	58	58	NUM
inlawrev-27131	215	2	.	.	PUNCT
inlawrev-27131	216	1	see	see	VERB
inlawrev-27131	216	2	taxpayer	taxpayer	NOUN
inlawrev-27131	216	3	certainty	certainty	NOUN
inlawrev-27131	216	4	and	and	CCONJ
inlawrev-27131	216	5	disaster	disaster	NOUN
inlawrev-27131	216	6	tax	tax	NOUN
inlawrev-27131	216	7	relief	relief	NOUN
inlawrev-27131	216	8	act	act	NOUN
inlawrev-27131	216	9	of	of	ADP
inlawrev-27131	216	10	2020	2020	NUM
inlawrev-27131	216	11	,	,	PUNCT
inlawrev-27131	216	12	pub	pub	NOUN
inlawrev-27131	216	13	.	.	PUNCT
inlawrev-27131	217	1	l.	l.	PROPN
inlawrev-27131	217	2	no	no	INTJ
inlawrev-27131	217	3	.	.	PROPN
inlawrev-27131	218	1	116	116	NUM
inlawrev-27131	218	2	-	-	SYM
inlawrev-27131	218	3	260	260	NUM
inlawrev-27131	219	1	,	,	PUNCT
inlawrev-27131	219	2	div	div	PROPN
inlawrev-27131	219	3	.	.	PROPN
inlawrev-27131	219	4	ee	ee	PROPN
inlawrev-27131	219	5	,	,	PUNCT
inlawrev-27131	219	6	title	title	PROPN
inlawrev-27131	219	7	ii	ii	PROPN
inlawrev-27131	219	8	,	,	PUNCT
inlawrev-27131	219	9	§	§	PROPN
inlawrev-27131	219	10	206(c	206(c	PROPN
inlawrev-27131	219	11	)	)	PUNCT
inlawrev-27131	219	12	,	,	PUNCT
inlawrev-27131	219	13	134	134	NUM
inlawrev-27131	219	14	stat	stat	NOUN
inlawrev-27131	219	15	.	.	PUNCT
inlawrev-27131	220	1	1182	1182	NUM
inlawrev-27131	220	2	(	(	PUNCT
inlawrev-27131	220	3	2020	2020	NUM
inlawrev-27131	220	4	)	)	PUNCT
inlawrev-27131	220	5	.	.	PUNCT
inlawrev-27131	221	1	(	(	PUNCT
inlawrev-27131	221	2	this	this	DET
inlawrev-27131	221	3	prohibition	prohibition	NOUN
inlawrev-27131	221	4	(	(	PUNCT
inlawrev-27131	221	5	(	(	PUNCT
inlawrev-27131	221	6	as	as	ADV
inlawrev-27131	221	7	well	well	ADV
inlawrev-27131	221	8	as	as	ADP
inlawrev-27131	221	9	its	its	PRON
inlawrev-27131	221	10	application	application	NOUN
inlawrev-27131	221	11	to	to	ADP
inlawrev-27131	221	12	entities	entity	NOUN
inlawrev-27131	221	13	under	under	ADP
inlawrev-27131	221	14	2022	2022	NUM
inlawrev-27131	221	15	]	]	PUNCT
inlawrev-27131	221	16	tax	tax	NOUN
inlawrev-27131	221	17	law	law	NOUN
inlawrev-27131	221	18	–	–	PUNCT
inlawrev-27131	221	19	federal	federal	ADJ
inlawrev-27131	221	20	659	659	NUM
inlawrev-27131	221	21	b.	b.	PROPN
inlawrev-27131	221	22	erc	erc	PROPN
inlawrev-27131	221	23	:	:	PUNCT
inlawrev-27131	221	24	credit	credit	NOUN
inlawrev-27131	221	25	amount	amount	NOUN
inlawrev-27131	221	26	and	and	CCONJ
inlawrev-27131	221	27	wages	wage	NOUN
inlawrev-27131	221	28	the	the	DET
inlawrev-27131	221	29	erc	erc	PROPN
inlawrev-27131	221	30	is	be	AUX
inlawrev-27131	221	31	equal	equal	ADJ
inlawrev-27131	221	32	to	to	ADP
inlawrev-27131	221	33	70	70	NUM
inlawrev-27131	221	34	%	%	NOUN
inlawrev-27131	221	35	of	of	ADP
inlawrev-27131	221	36	the	the	DET
inlawrev-27131	221	37	qualified	qualified	ADJ
inlawrev-27131	221	38	wages	wage	NOUN
inlawrev-27131	221	39	an	an	DET
inlawrev-27131	221	40	eligible	eligible	ADJ
inlawrev-27131	221	41	employer	employer	NOUN
inlawrev-27131	221	42	pays	pay	VERB
inlawrev-27131	221	43	to	to	ADP
inlawrev-27131	221	44	an	an	DET
inlawrev-27131	221	45	affected	affected	ADJ
inlawrev-27131	221	46	full	full	ADJ
inlawrev-27131	221	47	-	-	PUNCT
inlawrev-27131	221	48	time	time	NOUN
inlawrev-27131	221	49	employee	employee	NOUN
inlawrev-27131	221	50	from	from	ADP
inlawrev-27131	221	51	january	january	PROPN
inlawrev-27131	221	52	1	1	NUM
inlawrev-27131	221	53	,	,	PUNCT
inlawrev-27131	221	54	2021	2021	NUM
inlawrev-27131	221	55	through	through	ADP
inlawrev-27131	221	56	september	september	PROPN
inlawrev-27131	221	57	30	30	NUM
inlawrev-27131	221	58	,	,	PUNCT
inlawrev-27131	221	59	2021	2021	NUM
inlawrev-27131	221	60	(	(	PUNCT
inlawrev-27131	221	61	however	however	ADV
inlawrev-27131	221	62	,	,	PUNCT
inlawrev-27131	221	63	a	a	DET
inlawrev-27131	221	64	“	"	PUNCT
inlawrev-27131	221	65	recovery	recovery	NOUN
inlawrev-27131	221	66	startup	startup	NOUN
inlawrev-27131	221	67	business	business	NOUN
inlawrev-27131	221	68	”	"	PUNCT
inlawrev-27131	221	69	may	may	AUX
inlawrev-27131	221	70	continue	continue	VERB
inlawrev-27131	221	71	to	to	PART
inlawrev-27131	221	72	claim	claim	VERB
inlawrev-27131	221	73	the	the	DET
inlawrev-27131	221	74	erc	erc	PROPN
inlawrev-27131	221	75	for	for	ADP
inlawrev-27131	221	76	the	the	DET
inlawrev-27131	221	77	fourth	fourth	ADJ
inlawrev-27131	221	78	quarter).59	quarter).59	ADJ
inlawrev-27131	221	79	to	to	PART
inlawrev-27131	221	80	be	be	AUX
inlawrev-27131	221	81	considered	consider	VERB
inlawrev-27131	221	82	“	"	PUNCT
inlawrev-27131	221	83	full	full	ADJ
inlawrev-27131	221	84	-	-	PUNCT
inlawrev-27131	221	85	time	time	NOUN
inlawrev-27131	221	86	,	,	PUNCT
inlawrev-27131	221	87	”	"	PUNCT
inlawrev-27131	221	88	an	an	DET
inlawrev-27131	221	89	employee	employee	NOUN
inlawrev-27131	221	90	,	,	PUNCT
inlawrev-27131	221	91	with	with	ADP
inlawrev-27131	221	92	respect	respect	NOUN
inlawrev-27131	221	93	to	to	ADP
inlawrev-27131	221	94	any	any	DET
inlawrev-27131	221	95	calendar	calendar	NOUN
inlawrev-27131	221	96	month	month	NOUN
inlawrev-27131	221	97	,	,	PUNCT
inlawrev-27131	221	98	must	must	AUX
inlawrev-27131	221	99	have	have	AUX
inlawrev-27131	221	100	been	be	AUX
inlawrev-27131	221	101	employed	employ	VERB
inlawrev-27131	221	102	for	for	ADP
inlawrev-27131	221	103	an	an	DET
inlawrev-27131	221	104	average	average	NOUN
inlawrev-27131	221	105	of	of	ADP
inlawrev-27131	221	106	at	at	ADV
inlawrev-27131	221	107	least	least	ADV
inlawrev-27131	221	108	30	30	NUM
inlawrev-27131	221	109	hours	hour	NOUN
inlawrev-27131	221	110	of	of	ADP
inlawrev-27131	221	111	service	service	NOUN
inlawrev-27131	221	112	per	per	ADP
inlawrev-27131	221	113	week	week	NOUN
inlawrev-27131	221	114	(	(	PUNCT
inlawrev-27131	221	115	or	or	CCONJ
inlawrev-27131	221	116	130	130	NUM
inlawrev-27131	221	117	hours	hour	NOUN
inlawrev-27131	221	118	of	of	ADP
inlawrev-27131	221	119	service	service	NOUN
inlawrev-27131	221	120	in	in	ADP
inlawrev-27131	221	121	such	such	ADJ
inlawrev-27131	221	122	month	month	NOUN
inlawrev-27131	221	123	,	,	PUNCT
inlawrev-27131	221	124	since	since	SCONJ
inlawrev-27131	221	125	130	130	NUM
inlawrev-27131	221	126	hours	hour	NOUN
inlawrev-27131	221	127	of	of	ADP
inlawrev-27131	221	128	service	service	NOUN
inlawrev-27131	221	129	in	in	ADP
inlawrev-27131	221	130	a	a	DET
inlawrev-27131	221	131	month	month	NOUN
inlawrev-27131	221	132	is	be	AUX
inlawrev-27131	221	133	treated	treat	VERB
inlawrev-27131	221	134	as	as	ADP
inlawrev-27131	221	135	the	the	DET
inlawrev-27131	221	136	monthly	monthly	ADJ
inlawrev-27131	221	137	equivalent	equivalent	NOUN
inlawrev-27131	221	138	of	of	ADP
inlawrev-27131	221	139	at	at	ADV
inlawrev-27131	221	140	least	least	ADV
inlawrev-27131	221	141	30	30	NUM
inlawrev-27131	221	142	hours	hour	NOUN
inlawrev-27131	221	143	of	of	ADP
inlawrev-27131	221	144	service	service	NOUN
inlawrev-27131	221	145	per	per	ADP
inlawrev-27131	221	146	week).60	week).60	PROPN
inlawrev-27131	221	147	note	note	NOUN
inlawrev-27131	221	148	that	that	SCONJ
inlawrev-27131	221	149	employees	employee	NOUN
inlawrev-27131	221	150	of	of	ADP
inlawrev-27131	221	151	corporations	corporation	NOUN
inlawrev-27131	221	152	or	or	CCONJ
inlawrev-27131	221	153	other	other	ADJ
inlawrev-27131	221	154	trades	trade	NOUN
inlawrev-27131	221	155	or	or	CCONJ
inlawrev-27131	221	156	businesses	business	NOUN
inlawrev-27131	221	157	that	that	PRON
inlawrev-27131	221	158	are	be	AUX
inlawrev-27131	221	159	part	part	NOUN
inlawrev-27131	221	160	of	of	ADP
inlawrev-27131	221	161	the	the	DET
inlawrev-27131	221	162	same	same	ADJ
inlawrev-27131	221	163	controlled	control	VERB
inlawrev-27131	221	164	group	group	NOUN
inlawrev-27131	221	165	are	be	AUX
inlawrev-27131	221	166	treated	treat	VERB
inlawrev-27131	221	167	as	as	SCONJ
inlawrev-27131	221	168	employed	employ	VERB
inlawrev-27131	221	169	by	by	ADP
inlawrev-27131	221	170	a	a	DET
inlawrev-27131	221	171	single	single	ADJ
inlawrev-27131	221	172	employer	employer	NOUN
inlawrev-27131	221	173	,	,	PUNCT
inlawrev-27131	221	174	and	and	CCONJ
inlawrev-27131	221	175	the	the	DET
inlawrev-27131	221	176	erc	erc	PROPN
inlawrev-27131	221	177	must	must	AUX
inlawrev-27131	221	178	be	be	AUX
inlawrev-27131	221	179	apportioned	apportion	VERB
inlawrev-27131	221	180	among	among	ADP
inlawrev-27131	221	181	the	the	DET
inlawrev-27131	221	182	group	group	NOUN
inlawrev-27131	221	183	based	base	VERB
inlawrev-27131	221	184	on	on	ADP
inlawrev-27131	221	185	their	their	PRON
inlawrev-27131	221	186	respective	respective	ADJ
inlawrev-27131	221	187	shares	share	NOUN
inlawrev-27131	221	188	of	of	ADP
inlawrev-27131	221	189	the	the	DET
inlawrev-27131	221	190	qualified	qualified	ADJ
inlawrev-27131	221	191	wages	wage	NOUN
inlawrev-27131	221	192	paid.61	paid.61	VERB
inlawrev-27131	221	193	a	a	DET
inlawrev-27131	221	194	“	"	PUNCT
inlawrev-27131	221	195	single	single	ADJ
inlawrev-27131	221	196	employer	employer	NOUN
inlawrev-27131	221	197	”	"	PUNCT
inlawrev-27131	221	198	for	for	ADP
inlawrev-27131	221	199	purposes	purpose	NOUN
inlawrev-27131	221	200	of	of	ADP
inlawrev-27131	221	201	sections	section	NOUN
inlawrev-27131	221	202	52(a	52(a	NUM
inlawrev-27131	221	203	)	)	PUNCT
inlawrev-27131	221	204	,	,	PUNCT
inlawrev-27131	221	205	52(b	52(b	NUM
inlawrev-27131	221	206	)	)	PUNCT
inlawrev-27131	221	207	,	,	PUNCT
inlawrev-27131	221	208	414(m	414(m	NOUN
inlawrev-27131	221	209	)	)	PUNCT
inlawrev-27131	221	210	,	,	PUNCT
inlawrev-27131	221	211	or	or	CCONJ
inlawrev-27131	221	212	414(o	414(o	NUM
inlawrev-27131	221	213	)	)	PUNCT
inlawrev-27131	221	214	of	of	ADP
inlawrev-27131	221	215	the	the	DET
inlawrev-27131	221	216	code	code	NOUN
inlawrev-27131	221	217	are	be	AUX
inlawrev-27131	221	218	treated	treat	VERB
inlawrev-27131	221	219	as	as	ADP
inlawrev-27131	221	220	a	a	DET
inlawrev-27131	221	221	single	single	ADJ
inlawrev-27131	221	222	employer	employer	NOUN
inlawrev-27131	221	223	for	for	ADP
inlawrev-27131	221	224	purposes	purpose	NOUN
inlawrev-27131	221	225	of	of	ADP
inlawrev-27131	221	226	the	the	DET
inlawrev-27131	221	227	erc.62	erc.62	NOUN
inlawrev-27131	221	228	these	these	DET
inlawrev-27131	221	229	rules	rule	NOUN
inlawrev-27131	221	230	apply	apply	VERB
inlawrev-27131	221	231	in	in	ADP
inlawrev-27131	221	232	determining	determine	VERB
inlawrev-27131	221	233	whether	whether	SCONJ
inlawrev-27131	221	234	the	the	DET
inlawrev-27131	221	235	employer	employer	NOUN
inlawrev-27131	221	236	has	have	VERB
inlawrev-27131	221	237	its	its	PRON
inlawrev-27131	221	238	trade	trade	NOUN
inlawrev-27131	221	239	or	or	CCONJ
inlawrev-27131	221	240	business	business	NOUN
inlawrev-27131	221	241	fully	fully	ADV
inlawrev-27131	221	242	or	or	CCONJ
inlawrev-27131	221	243	partially	partially	ADV
inlawrev-27131	221	244	suspended	suspend	VERB
inlawrev-27131	221	245	,	,	PUNCT
inlawrev-27131	221	246	experiences	experience	VERB
inlawrev-27131	221	247	a	a	DET
inlawrev-27131	221	248	decline	decline	NOUN
inlawrev-27131	221	249	in	in	ADP
inlawrev-27131	221	250	gross	gross	ADJ
inlawrev-27131	221	251	receipts	receipt	NOUN
inlawrev-27131	221	252	,	,	PUNCT
inlawrev-27131	221	253	is	be	AUX
inlawrev-27131	221	254	a	a	DET
inlawrev-27131	221	255	recovery	recovery	NOUN
inlawrev-27131	221	256	startup	startup	NOUN
inlawrev-27131	221	257	business	business	NOUN
inlawrev-27131	221	258	,	,	PUNCT
inlawrev-27131	221	259	and	and	CCONJ
inlawrev-27131	221	260	in	in	ADP
inlawrev-27131	221	261	determining	determine	VERB
inlawrev-27131	221	262	the	the	DET
inlawrev-27131	221	263	employer	employer	NOUN
inlawrev-27131	221	264	’s	’s	PART
inlawrev-27131	221	265	average	average	ADJ
inlawrev-27131	221	266	quarterly	quarterly	ADJ
inlawrev-27131	221	267	wages	wage	NOUN
inlawrev-27131	221	268	and	and	CCONJ
inlawrev-27131	221	269	the	the	DET
inlawrev-27131	221	270	number	number	NOUN
inlawrev-27131	221	271	of	of	ADP
inlawrev-27131	221	272	full	full	ADJ
inlawrev-27131	221	273	-	-	PUNCT
inlawrev-27131	221	274	time	time	NOUN
inlawrev-27131	221	275	employees.63	employees.63	NOUN
inlawrev-27131	221	276	the	the	DET
inlawrev-27131	221	277	total	total	ADJ
inlawrev-27131	221	278	amount	amount	NOUN
inlawrev-27131	221	279	of	of	ADP
inlawrev-27131	221	280	qualified	qualified	ADJ
inlawrev-27131	221	281	wages	wage	NOUN
inlawrev-27131	221	282	that	that	PRON
inlawrev-27131	221	283	can	can	AUX
inlawrev-27131	221	284	be	be	AUX
inlawrev-27131	221	285	counted	count	VERB
inlawrev-27131	221	286	in	in	ADP
inlawrev-27131	221	287	determining	determine	VERB
inlawrev-27131	221	288	the	the	DET
inlawrev-27131	221	289	amount	amount	NOUN
inlawrev-27131	221	290	of	of	ADP
inlawrev-27131	221	291	the	the	DET
inlawrev-27131	221	292	erc	erc	PROPN
inlawrev-27131	221	293	is	be	AUX
inlawrev-27131	221	294	capped	cap	VERB
inlawrev-27131	221	295	at	at	ADP
inlawrev-27131	221	296	$	$	SYM
inlawrev-27131	221	297	10,000	10,000	NUM
inlawrev-27131	221	298	per	per	ADP
inlawrev-27131	221	299	employee	employee	NOUN
inlawrev-27131	221	300	per	per	ADP
inlawrev-27131	221	301	calendar	calendar	NOUN
inlawrev-27131	221	302	quarter	quarter	NOUN
inlawrev-27131	221	303	in	in	ADP
inlawrev-27131	221	304	2021	2021	NUM
inlawrev-27131	221	305	(	(	PUNCT
inlawrev-27131	221	306	through	through	ADP
inlawrev-27131	221	307	september	september	PROPN
inlawrev-27131	221	308	30	30	NUM
inlawrev-27131	221	309	,	,	PUNCT
inlawrev-27131	221	310	2021),64	2021),64	NUM
inlawrev-27131	221	311	which	which	PRON
inlawrev-27131	221	312	equates	equate	VERB
inlawrev-27131	221	313	to	to	ADP
inlawrev-27131	221	314	a	a	DET
inlawrev-27131	221	315	maximum	maximum	ADJ
inlawrev-27131	221	316	erc	erc	NOUN
inlawrev-27131	221	317	of	of	ADP
inlawrev-27131	221	318	$	$	SYM
inlawrev-27131	221	319	7,000	7,000	NUM
inlawrev-27131	221	320	per	per	ADP
inlawrev-27131	221	321	employee	employee	NOUN
inlawrev-27131	221	322	per	per	ADP
inlawrev-27131	221	323	such	such	ADJ
inlawrev-27131	221	324	quarter.65	quarter.65	NOUN
inlawrev-27131	221	325	this	this	DET
inlawrev-27131	221	326	cap	cap	NOUN
inlawrev-27131	221	327	applies	apply	VERB
inlawrev-27131	221	328	regardless	regardless	ADV
inlawrev-27131	221	329	of	of	ADP
inlawrev-27131	221	330	the	the	DET
inlawrev-27131	221	331	size	size	NOUN
inlawrev-27131	221	332	of	of	ADP
inlawrev-27131	221	333	common	common	ADJ
inlawrev-27131	221	334	ownership	ownership	NOUN
inlawrev-27131	221	335	of	of	ADP
inlawrev-27131	221	336	the	the	DET
inlawrev-27131	221	337	employer	employer	NOUN
inlawrev-27131	221	338	)	)	PUNCT
inlawrev-27131	221	339	)	)	PUNCT
inlawrev-27131	221	340	was	be	AUX
inlawrev-27131	221	341	introduced	introduce	VERB
inlawrev-27131	221	342	under	under	ADP
inlawrev-27131	221	343	the	the	DET
inlawrev-27131	221	344	cares	care	NOUN
inlawrev-27131	221	345	act	act	NOUN
inlawrev-27131	221	346	and	and	CCONJ
inlawrev-27131	221	347	eliminated	eliminate	VERB
inlawrev-27131	221	348	by	by	ADP
inlawrev-27131	221	349	the	the	DET
inlawrev-27131	221	350	taxpayer	taxpayer	NOUN
inlawrev-27131	221	351	certainty	certainty	NOUN
inlawrev-27131	221	352	and	and	CCONJ
inlawrev-27131	221	353	disaster	disaster	NOUN
inlawrev-27131	221	354	tax	tax	NOUN
inlawrev-27131	221	355	relief	relief	NOUN
inlawrev-27131	221	356	act	act	NOUN
inlawrev-27131	221	357	with	with	ADP
inlawrev-27131	221	358	retroactive	retroactive	ADJ
inlawrev-27131	221	359	effect	effect	NOUN
inlawrev-27131	221	360	)	)	PUNCT
inlawrev-27131	221	361	.	.	PUNCT
inlawrev-27131	222	1	59	59	NUM
inlawrev-27131	222	2	.	.	PUNCT
inlawrev-27131	222	3	see	see	VERB
inlawrev-27131	222	4	i.r.c	i.r.c	NOUN
inlawrev-27131	222	5	.	.	PUNCT
inlawrev-27131	223	1	§	§	PROPN
inlawrev-27131	223	2	3134(a	3134(a	PROPN
inlawrev-27131	223	3	)	)	PUNCT
inlawrev-27131	223	4	;	;	PUNCT
inlawrev-27131	223	5	see	see	AUX
inlawrev-27131	223	6	also	also	ADV
inlawrev-27131	223	7	notice	notice	VERB
inlawrev-27131	223	8	2021	2021	NUM
inlawrev-27131	223	9	-	-	SYM
inlawrev-27131	223	10	20	20	NUM
inlawrev-27131	223	11	,	,	PUNCT
inlawrev-27131	223	12	2021	2021	NUM
inlawrev-27131	223	13	-	-	SYM
inlawrev-27131	223	14	11	11	NUM
inlawrev-27131	223	15	i.r.b	i.r.b	NOUN
inlawrev-27131	223	16	.	.	PUNCT
inlawrev-27131	223	17	922	922	NUM
inlawrev-27131	223	18	,	,	PUNCT
inlawrev-27131	223	19	amplified	amplify	VERB
inlawrev-27131	223	20	by	by	ADP
inlawrev-27131	223	21	notice	notice	NOUN
inlawrev-27131	223	22	2021	2021	NUM
inlawrev-27131	223	23	-	-	SYM
inlawrev-27131	223	24	23	23	NUM
inlawrev-27131	223	25	,	,	PUNCT
inlawrev-27131	223	26	2021	2021	NUM
inlawrev-27131	223	27	-	-	SYM
inlawrev-27131	223	28	16	16	NUM
inlawrev-27131	223	29	i.r.b	i.r.b	NOUN
inlawrev-27131	223	30	.	.	PUNCT
inlawrev-27131	223	31	,	,	PUNCT
inlawrev-27131	223	32	amplified	amplify	VERB
inlawrev-27131	223	33	by	by	ADP
inlawrev-27131	223	34	notice	notice	NOUN
inlawrev-27131	223	35	2021	2021	NUM
inlawrev-27131	223	36	-	-	SYM
inlawrev-27131	223	37	49	49	NUM
inlawrev-27131	223	38	,	,	PUNCT
inlawrev-27131	223	39	2021	2021	NUM
inlawrev-27131	223	40	-	-	SYM
inlawrev-27131	223	41	32	32	NUM
inlawrev-27131	223	42	i.r.b	i.r.b	NOUN
inlawrev-27131	223	43	.	.	PUNCT
inlawrev-27131	224	1	316	316	NUM
inlawrev-27131	224	2	,	,	PUNCT
inlawrev-27131	224	3	amplified	amplify	VERB
inlawrev-27131	224	4	by	by	ADP
inlawrev-27131	224	5	rev	rev	PROPN
inlawrev-27131	224	6	.	.	PROPN
inlawrev-27131	224	7	proc	proc	PROPN
inlawrev-27131	224	8	.	.	PUNCT
inlawrev-27131	225	1	2021	2021	NUM
inlawrev-27131	225	2	-	-	SYM
inlawrev-27131	225	3	33	33	NUM
inlawrev-27131	225	4	,	,	PUNCT
inlawrev-27131	225	5	2021	2021	NUM
inlawrev-27131	225	6	-	-	SYM
inlawrev-27131	225	7	34	34	NUM
inlawrev-27131	225	8	i.r.b	i.r.b	NOUN
inlawrev-27131	225	9	.	.	PUNCT
inlawrev-27131	226	1	327	327	NUM
inlawrev-27131	226	2	.	.	PUNCT
inlawrev-27131	227	1	(	(	PUNCT
inlawrev-27131	227	2	(	(	PUNCT
inlawrev-27131	227	3	the	the	DET
inlawrev-27131	227	4	end	end	NOUN
inlawrev-27131	227	5	date	date	NOUN
inlawrev-27131	227	6	was	be	AUX
inlawrev-27131	227	7	previously	previously	ADV
inlawrev-27131	227	8	december	december	PROPN
inlawrev-27131	227	9	31	31	NUM
inlawrev-27131	227	10	,	,	PUNCT
inlawrev-27131	227	11	2021	2021	NUM
inlawrev-27131	227	12	,	,	PUNCT
inlawrev-27131	227	13	but	but	CCONJ
inlawrev-27131	227	14	president	president	PROPN
inlawrev-27131	227	15	biden	biden	PROPN
inlawrev-27131	227	16	’s	’s	PART
inlawrev-27131	227	17	signing	signing	NOUN
inlawrev-27131	227	18	of	of	ADP
inlawrev-27131	227	19	the	the	DET
inlawrev-27131	227	20	infrastructure	infrastructure	NOUN
inlawrev-27131	227	21	investment	investment	NOUN
inlawrev-27131	227	22	and	and	CCONJ
inlawrev-27131	227	23	jobs	job	NOUN
inlawrev-27131	227	24	act	act	VERB
inlawrev-27131	227	25	on	on	ADP
inlawrev-27131	227	26	november	november	PROPN
inlawrev-27131	227	27	15	15	NUM
inlawrev-27131	227	28	,	,	PUNCT
inlawrev-27131	227	29	2021	2021	NUM
inlawrev-27131	227	30	(	(	PUNCT
inlawrev-27131	227	31	the	the	DET
inlawrev-27131	227	32	“	"	PUNCT
inlawrev-27131	227	33	iija	iija	NOUN
inlawrev-27131	227	34	”	"	PUNCT
inlawrev-27131	227	35	)	)	PUNCT
inlawrev-27131	227	36	,	,	PUNCT
inlawrev-27131	227	37	retroactively	retroactively	ADV
inlawrev-27131	227	38	eliminates	eliminate	VERB
inlawrev-27131	227	39	an	an	DET
inlawrev-27131	227	40	employer	employer	NOUN
inlawrev-27131	227	41	’s	’s	PART
inlawrev-27131	227	42	ability	ability	NOUN
inlawrev-27131	227	43	to	to	PART
inlawrev-27131	227	44	claim	claim	VERB
inlawrev-27131	227	45	the	the	DET
inlawrev-27131	227	46	erc	erc	PROPN
inlawrev-27131	227	47	for	for	ADP
inlawrev-27131	227	48	eligible	eligible	ADJ
inlawrev-27131	227	49	wages	wage	NOUN
inlawrev-27131	227	50	paid	pay	VERB
inlawrev-27131	227	51	after	after	ADP
inlawrev-27131	227	52	september	september	PROPN
inlawrev-27131	227	53	30	30	NUM
inlawrev-27131	227	54	,	,	PUNCT
inlawrev-27131	227	55	2021	2021	NUM
inlawrev-27131	227	56	.	.	PUNCT
inlawrev-27131	228	1	under	under	ADP
inlawrev-27131	228	2	the	the	DET
inlawrev-27131	228	3	cares	care	NOUN
inlawrev-27131	228	4	act	act	PROPN
inlawrev-27131	228	5	,	,	PUNCT
inlawrev-27131	228	6	the	the	DET
inlawrev-27131	228	7	erc	erc	PROPN
inlawrev-27131	228	8	was	be	AUX
inlawrev-27131	228	9	equal	equal	ADJ
inlawrev-27131	228	10	to	to	ADP
inlawrev-27131	228	11	50	50	NUM
inlawrev-27131	228	12	%	%	NOUN
inlawrev-27131	228	13	of	of	ADP
inlawrev-27131	228	14	qualified	qualified	ADJ
inlawrev-27131	228	15	wages	wage	NOUN
inlawrev-27131	228	16	paid	pay	VERB
inlawrev-27131	228	17	from	from	ADP
inlawrev-27131	228	18	march	march	PROPN
inlawrev-27131	228	19	13	13	NUM
inlawrev-27131	228	20	,	,	PUNCT
inlawrev-27131	228	21	2020	2020	NUM
inlawrev-27131	228	22	,	,	PUNCT
inlawrev-27131	228	23	through	through	ADP
inlawrev-27131	228	24	december	december	PROPN
inlawrev-27131	228	25	31	31	NUM
inlawrev-27131	228	26	,	,	PUNCT
inlawrev-27131	228	27	2020	2020	NUM
inlawrev-27131	228	28	,	,	PUNCT
inlawrev-27131	228	29	and	and	CCONJ
inlawrev-27131	228	30	was	be	AUX
inlawrev-27131	228	31	capped	cap	VERB
inlawrev-27131	228	32	at	at	ADP
inlawrev-27131	228	33	$	$	SYM
inlawrev-27131	228	34	5,000	5,000	NUM
inlawrev-27131	228	35	per	per	ADP
inlawrev-27131	228	36	employee	employee	NOUN
inlawrev-27131	228	37	per	per	ADP
inlawrev-27131	228	38	calendar	calendar	NOUN
inlawrev-27131	228	39	quarter	quarter	NOUN
inlawrev-27131	228	40	in	in	ADP
inlawrev-27131	228	41	2020	2020	NUM
inlawrev-27131	228	42	)	)	PUNCT
inlawrev-27131	228	43	)	)	PUNCT
inlawrev-27131	228	44	;	;	PUNCT
inlawrev-27131	228	45	cares	care	NOUN
inlawrev-27131	228	46	act	act	PROPN
inlawrev-27131	228	47	,	,	PUNCT
inlawrev-27131	228	48	§	§	PROPN
inlawrev-27131	228	49	2301(a	2301(a	NUM
inlawrev-27131	228	50	)	)	PUNCT
inlawrev-27131	228	51	,	,	PUNCT
inlawrev-27131	228	52	pub	pub	NOUN
inlawrev-27131	228	53	.	.	PUNCT
inlawrev-27131	229	1	l.	l.	PROPN
inlawrev-27131	229	2	no	no	INTJ
inlawrev-27131	229	3	.	.	PROPN
inlawrev-27131	230	1	116	116	NUM
inlawrev-27131	230	2	-	-	SYM
inlawrev-27131	230	3	136	136	NUM
inlawrev-27131	230	4	,	,	PUNCT
inlawrev-27131	230	5	134	134	NUM
inlawrev-27131	230	6	stat	stat	NOUN
inlawrev-27131	230	7	.	.	PUNCT
inlawrev-27131	231	1	281	281	NUM
inlawrev-27131	231	2	(	(	PUNCT
inlawrev-27131	231	3	2020	2020	NUM
inlawrev-27131	231	4	)	)	PUNCT
inlawrev-27131	231	5	.	.	PUNCT
inlawrev-27131	232	1	60	60	NUM
inlawrev-27131	232	2	.	.	PUNCT
inlawrev-27131	232	3	see	see	VERB
inlawrev-27131	232	4	i.r.c	i.r.c	NOUN
inlawrev-27131	232	5	.	.	PUNCT
inlawrev-27131	233	1	§	§	PROPN
inlawrev-27131	233	2	4980h(c)(4)(a	4980h(c)(4)(a	NUM
inlawrev-27131	233	3	)	)	PUNCT
inlawrev-27131	233	4	.	.	PUNCT
inlawrev-27131	234	1	61	61	NUM
inlawrev-27131	234	2	.	.	PUNCT
inlawrev-27131	234	3	i.r.c	i.r.c	NOUN
inlawrev-27131	234	4	.	.	PUNCT
inlawrev-27131	235	1	§	§	PROPN
inlawrev-27131	235	2	§	§	PROPN
inlawrev-27131	235	3	52(a	52(a	NOUN
inlawrev-27131	235	4	)	)	PUNCT
inlawrev-27131	235	5	,	,	PUNCT
inlawrev-27131	235	6	(	(	PUNCT
inlawrev-27131	235	7	b	b	X
inlawrev-27131	235	8	)	)	PUNCT
inlawrev-27131	235	9	(	(	PUNCT
inlawrev-27131	235	10	determined	determine	VERB
inlawrev-27131	235	11	by	by	ADP
inlawrev-27131	235	12	a	a	DET
inlawrev-27131	235	13	more	more	ADV
inlawrev-27131	235	14	-	-	PUNCT
inlawrev-27131	235	15	than-50	than-50	NUM
inlawrev-27131	235	16	%	%	NOUN
inlawrev-27131	235	17	test	test	NOUN
inlawrev-27131	235	18	)	)	PUNCT
inlawrev-27131	235	19	;	;	PUNCT
inlawrev-27131	235	20	see	see	VERB
inlawrev-27131	235	21	also	also	ADV
inlawrev-27131	235	22	i.r.c	i.r.c	NOUN
inlawrev-27131	235	23	.	.	PUNCT
inlawrev-27131	236	1	§	§	PROPN
inlawrev-27131	236	2	3134(e	3134(e	PROPN
inlawrev-27131	236	3	)	)	PUNCT
inlawrev-27131	236	4	(	(	PUNCT
inlawrev-27131	236	5	referencing	reference	VERB
inlawrev-27131	236	6	280c(a	280c(a	PROPN
inlawrev-27131	236	7	)	)	PUNCT
inlawrev-27131	236	8	,	,	PUNCT
inlawrev-27131	236	9	which	which	PRON
inlawrev-27131	236	10	references	reference	VERB
inlawrev-27131	236	11	i.r.c	i.r.c	NOUN
inlawrev-27131	236	12	.	.	PUNCT
inlawrev-27131	237	1	§	§	PROPN
inlawrev-27131	237	2	§	§	PROPN
inlawrev-27131	237	3	52(a	52(a	NOUN
inlawrev-27131	237	4	)	)	PUNCT
inlawrev-27131	237	5	and	and	CCONJ
inlawrev-27131	237	6	(	(	PUNCT
inlawrev-27131	237	7	b	b	NOUN
inlawrev-27131	237	8	)	)	PUNCT
inlawrev-27131	237	9	)	)	PUNCT
inlawrev-27131	237	10	.	.	PUNCT
inlawrev-27131	238	1	62	62	NUM
inlawrev-27131	238	2	.	.	PUNCT
inlawrev-27131	239	1	cares	cares	PROPN
inlawrev-27131	239	2	act	act	PROPN
inlawrev-27131	239	3	,	,	PUNCT
inlawrev-27131	239	4	§	§	PROPN
inlawrev-27131	239	5	2301(d	2301(d	NUM
inlawrev-27131	239	6	)	)	PUNCT
inlawrev-27131	239	7	,	,	PUNCT
inlawrev-27131	239	8	pub	pub	NOUN
inlawrev-27131	239	9	.	.	PUNCT
inlawrev-27131	240	1	l.	l.	PROPN
inlawrev-27131	240	2	no	no	INTJ
inlawrev-27131	240	3	.	.	PROPN
inlawrev-27131	241	1	116	116	NUM
inlawrev-27131	241	2	-	-	SYM
inlawrev-27131	241	3	136	136	NUM
inlawrev-27131	241	4	,	,	PUNCT
inlawrev-27131	241	5	134	134	NUM
inlawrev-27131	241	6	stat	stat	NOUN
inlawrev-27131	241	7	.	.	PUNCT
inlawrev-27131	242	1	281	281	NUM
inlawrev-27131	242	2	(	(	PUNCT
inlawrev-27131	242	3	2020	2020	NUM
inlawrev-27131	242	4	)	)	PUNCT
inlawrev-27131	242	5	;	;	PUNCT
inlawrev-27131	242	6	i.r.c	i.r.c	NOUN
inlawrev-27131	242	7	.	.	PUNCT
inlawrev-27131	242	8	§	§	PROPN
inlawrev-27131	242	9	3134(d	3134(d	NUM
inlawrev-27131	242	10	)	)	PUNCT
inlawrev-27131	242	11	.	.	PUNCT
inlawrev-27131	243	1	63	63	NUM
inlawrev-27131	243	2	.	.	PUNCT
inlawrev-27131	244	1	see	see	VERB
inlawrev-27131	244	2	notice	notice	NOUN
inlawrev-27131	244	3	2021	2021	NUM
inlawrev-27131	244	4	-	-	SYM
inlawrev-27131	244	5	20	20	NUM
inlawrev-27131	244	6	,	,	PUNCT
inlawrev-27131	244	7	iii.b	iii.b	X
inlawrev-27131	244	8	,	,	PUNCT
inlawrev-27131	244	9	2021	2021	NUM
inlawrev-27131	244	10	-	-	SYM
inlawrev-27131	244	11	11	11	NUM
inlawrev-27131	244	12	i.r.b	i.r.b	NOUN
inlawrev-27131	244	13	.	.	PUNCT
inlawrev-27131	244	14	922	922	NUM
inlawrev-27131	244	15	,	,	PUNCT
inlawrev-27131	244	16	amplified	amplify	VERB
inlawrev-27131	244	17	by	by	ADP
inlawrev-27131	244	18	rev	rev	PROPN
inlawrev-27131	244	19	.	.	PROPN
inlawrev-27131	244	20	proc	proc	PROPN
inlawrev-27131	244	21	.	.	PUNCT
inlawrev-27131	245	1	2021	2021	NUM
inlawrev-27131	245	2	-	-	SYM
inlawrev-27131	245	3	23	23	NUM
inlawrev-27131	245	4	,	,	PUNCT
inlawrev-27131	245	5	iii.e	iii.e	PROPN
inlawrev-27131	245	6	,	,	PUNCT
inlawrev-27131	245	7	iii.f	iii.f	PROPN
inlawrev-27131	245	8	,	,	PUNCT
inlawrev-27131	245	9	2021	2021	NUM
inlawrev-27131	245	10	-	-	SYM
inlawrev-27131	245	11	34	34	NUM
inlawrev-27131	245	12	i.r.b	i.r.b	NOUN
inlawrev-27131	245	13	.	.	PUNCT
inlawrev-27131	245	14	327	327	NUM
inlawrev-27131	245	15	.	.	PUNCT
inlawrev-27131	246	1	(	(	PUNCT
inlawrev-27131	246	2	these	these	DET
inlawrev-27131	246	3	aggregation	aggregation	NOUN
inlawrev-27131	246	4	rules	rule	NOUN
inlawrev-27131	246	5	also	also	ADV
inlawrev-27131	246	6	apply	apply	VERB
inlawrev-27131	246	7	to	to	PART
inlawrev-27131	246	8	determine	determine	VERB
inlawrev-27131	246	9	the	the	DET
inlawrev-27131	246	10	maximum	maximum	ADJ
inlawrev-27131	246	11	credit	credit	NOUN
inlawrev-27131	246	12	amount	amount	NOUN
inlawrev-27131	246	13	per	per	ADP
inlawrev-27131	246	14	employee	employee	NOUN
inlawrev-27131	246	15	)	)	PUNCT
inlawrev-27131	246	16	.	.	PUNCT
inlawrev-27131	247	1	64	64	NUM
inlawrev-27131	247	2	.	.	PUNCT
inlawrev-27131	247	3	see	see	VERB
inlawrev-27131	247	4	i.r.c	i.r.c	NOUN
inlawrev-27131	247	5	.	.	PUNCT
inlawrev-27131	248	1	§	§	PROPN
inlawrev-27131	248	2	§	§	PROPN
inlawrev-27131	248	3	3134(b)(1)(a	3134(b)(1)(a	NUM
inlawrev-27131	248	4	)	)	PUNCT
inlawrev-27131	248	5	,	,	PUNCT
inlawrev-27131	248	6	3134(b)(1)(b	3134(b)(1)(b	NUM
inlawrev-27131	248	7	)	)	PUNCT
inlawrev-27131	248	8	;	;	PUNCT
inlawrev-27131	248	9	cares	cares	PROPN
inlawrev-27131	248	10	act	act	PROPN
inlawrev-27131	248	11	,	,	PUNCT
inlawrev-27131	248	12	§	§	PROPN
inlawrev-27131	248	13	2301(b)(1	2301(b)(1	NUM
inlawrev-27131	248	14	)	)	PUNCT
inlawrev-27131	248	15	,	,	PUNCT
inlawrev-27131	248	16	pub	pub	NOUN
inlawrev-27131	248	17	.	.	PUNCT
inlawrev-27131	249	1	l.	l.	PROPN
inlawrev-27131	249	2	no	no	PROPN
inlawrev-27131	249	3	.	.	PROPN
inlawrev-27131	250	1	116136	116136	NUM
inlawrev-27131	250	2	,	,	PUNCT
inlawrev-27131	250	3	134	134	NUM
inlawrev-27131	250	4	stat	stat	NOUN
inlawrev-27131	250	5	.	.	PUNCT
inlawrev-27131	251	1	281	281	NUM
inlawrev-27131	251	2	(	(	PUNCT
inlawrev-27131	251	3	2020	2020	NUM
inlawrev-27131	251	4	)	)	PUNCT
inlawrev-27131	251	5	.	.	PUNCT
inlawrev-27131	252	1	(	(	PUNCT
inlawrev-27131	252	2	the	the	DET
inlawrev-27131	252	3	cap	cap	NOUN
inlawrev-27131	252	4	amount	amount	NOUN
inlawrev-27131	252	5	is	be	AUX
inlawrev-27131	252	6	$	$	SYM
inlawrev-27131	252	7	50,000	50,000	NUM
inlawrev-27131	252	8	per	per	ADP
inlawrev-27131	252	9	calendar	calendar	NOUN
inlawrev-27131	252	10	quarter	quarter	NOUN
inlawrev-27131	252	11	with	with	ADP
inlawrev-27131	252	12	respect	respect	NOUN
inlawrev-27131	252	13	to	to	ADP
inlawrev-27131	252	14	recovery	recovery	NOUN
inlawrev-27131	252	15	startup	startup	NOUN
inlawrev-27131	252	16	businesses	business	NOUN
inlawrev-27131	252	17	,	,	PUNCT
inlawrev-27131	252	18	as	as	SCONJ
inlawrev-27131	252	19	defined	define	VERB
inlawrev-27131	252	20	in	in	ADP
inlawrev-27131	252	21	supra	supra	PROPN
inlawrev-27131	252	22	section	section	PROPN
inlawrev-27131	252	23	i.a	i.a	PROPN
inlawrev-27131	252	24	.	.	PROPN
inlawrev-27131	252	25	of	of	ADP
inlawrev-27131	252	26	this	this	DET
inlawrev-27131	252	27	article	article	NOUN
inlawrev-27131	252	28	.	.	PUNCT
inlawrev-27131	252	29	)	)	PUNCT
inlawrev-27131	253	1	;	;	PUNCT
inlawrev-27131	253	2	see	see	VERB
inlawrev-27131	253	3	i.r.c	i.r.c	NOUN
inlawrev-27131	253	4	.	.	PUNCT
inlawrev-27131	254	1	§	§	PROPN
inlawrev-27131	254	2	3134(c)(5	3134(c)(5	PROPN
inlawrev-27131	254	3	)	)	PUNCT
inlawrev-27131	254	4	.	.	PUNCT
inlawrev-27131	255	1	65	65	NUM
inlawrev-27131	255	2	.	.	PUNCT
inlawrev-27131	256	1	this	this	PRON
inlawrev-27131	256	2	means	mean	VERB
inlawrev-27131	256	3	the	the	DET
inlawrev-27131	256	4	maximum	maximum	PROPN
inlawrev-27131	256	5	erc	erc	PROPN
inlawrev-27131	256	6	per	per	ADP
inlawrev-27131	256	7	employee	employee	NOUN
inlawrev-27131	256	8	available	available	ADJ
inlawrev-27131	256	9	to	to	ADP
inlawrev-27131	256	10	an	an	DET
inlawrev-27131	256	11	eligible	eligible	ADJ
inlawrev-27131	256	12	employer	employer	NOUN
inlawrev-27131	256	13	in	in	ADP
inlawrev-27131	256	14	2021	2021	NUM
inlawrev-27131	256	15	is	be	AUX
inlawrev-27131	256	16	660	660	NUM
inlawrev-27131	256	17	indiana	indiana	PROPN
inlawrev-27131	256	18	law	law	PROPN
inlawrev-27131	256	19	review	review	NOUN
inlawrev-27131	257	1	[	[	X
inlawrev-27131	257	2	vol	vol	NOUN
inlawrev-27131	257	3	.	.	PUNCT
inlawrev-27131	257	4	55:651	55:651	NUM
inlawrev-27131	257	5	the	the	DET
inlawrev-27131	257	6	employer	employer	NOUN
inlawrev-27131	257	7	.	.	PUNCT
inlawrev-27131	258	1	for	for	ADP
inlawrev-27131	258	2	these	these	DET
inlawrev-27131	258	3	purposes	purpose	NOUN
inlawrev-27131	258	4	,	,	PUNCT
inlawrev-27131	258	5	the	the	DET
inlawrev-27131	258	6	term	term	NOUN
inlawrev-27131	258	7	“	"	PUNCT
inlawrev-27131	258	8	qualified	qualified	ADJ
inlawrev-27131	258	9	wages	wage	NOUN
inlawrev-27131	258	10	”	"	PUNCT
inlawrev-27131	258	11	means	mean	NOUN
inlawrev-27131	258	12	,	,	PUNCT
inlawrev-27131	258	13	in	in	ADP
inlawrev-27131	258	14	general	general	ADJ
inlawrev-27131	258	15	:	:	PUNCT
inlawrev-27131	258	16	--for	--for	ADP
inlawrev-27131	258	17	employers	employer	NOUN
inlawrev-27131	258	18	that	that	PRON
inlawrev-27131	258	19	had	have	VERB
inlawrev-27131	258	20	more	more	ADJ
inlawrev-27131	258	21	than	than	ADP
inlawrev-27131	258	22	500	500	NUM
inlawrev-27131	258	23	full	full	ADJ
inlawrev-27131	258	24	-	-	PUNCT
inlawrev-27131	258	25	time	time	NOUN
inlawrev-27131	258	26	employees	employee	NOUN
inlawrev-27131	258	27	in	in	ADP
inlawrev-27131	258	28	2019	2019	NUM
inlawrev-27131	258	29	,	,	PUNCT
inlawrev-27131	258	30	the	the	DET
inlawrev-27131	258	31	wages	wage	NOUN
inlawrev-27131	258	32	paid	pay	VERB
inlawrev-27131	258	33	to	to	ADP
inlawrev-27131	258	34	employees	employee	NOUN
inlawrev-27131	258	35	who	who	PRON
inlawrev-27131	258	36	were	be	AUX
inlawrev-27131	258	37	not	not	PART
inlawrev-27131	258	38	providing	provide	VERB
inlawrev-27131	258	39	services	service	NOUN
inlawrev-27131	258	40	due	due	ADP
inlawrev-27131	258	41	to	to	ADP
inlawrev-27131	258	42	the	the	DET
inlawrev-27131	258	43	covid-19	covid-19	PROPN
inlawrev-27131	258	44	-	-	PUNCT
inlawrev-27131	258	45	related	relate	VERB
inlawrev-27131	258	46	governmental	governmental	ADJ
inlawrev-27131	258	47	order	order	NOUN
inlawrev-27131	258	48	or	or	CCONJ
inlawrev-27131	258	49	significant	significant	ADJ
inlawrev-27131	258	50	decline	decline	NOUN
inlawrev-27131	258	51	in	in	ADP
inlawrev-27131	258	52	gross	gross	ADJ
inlawrev-27131	258	53	revenue	revenue	NOUN
inlawrev-27131	258	54	;	;	PUNCT
inlawrev-27131	258	55	or	or	CCONJ
inlawrev-27131	258	56	--for	--for	ADP
inlawrev-27131	258	57	employers	employer	NOUN
inlawrev-27131	258	58	that	that	PRON
inlawrev-27131	258	59	had	have	VERB
inlawrev-27131	258	60	500	500	NUM
inlawrev-27131	258	61	or	or	CCONJ
inlawrev-27131	258	62	fewer	few	ADJ
inlawrev-27131	258	63	full	full	ADJ
inlawrev-27131	258	64	-	-	PUNCT
inlawrev-27131	258	65	time	time	NOUN
inlawrev-27131	258	66	employees	employee	NOUN
inlawrev-27131	258	67	for	for	ADP
inlawrev-27131	258	68	2019	2019	NUM
inlawrev-27131	258	69	,	,	PUNCT
inlawrev-27131	258	70	the	the	DET
inlawrev-27131	258	71	wages	wage	NOUN
inlawrev-27131	258	72	paid	pay	VERB
inlawrev-27131	258	73	to	to	ADP
inlawrev-27131	258	74	all	all	DET
inlawrev-27131	258	75	employees	employee	NOUN
inlawrev-27131	258	76	(	(	PUNCT
inlawrev-27131	258	77	providing	provide	VERB
inlawrev-27131	258	78	services	service	NOUN
inlawrev-27131	258	79	or	or	CCONJ
inlawrev-27131	258	80	not).66	not).66	NUM
inlawrev-27131	258	81	2021	2021	NUM
inlawrev-27131	258	82	example	example	NOUN
inlawrev-27131	258	83	:	:	PUNCT
inlawrev-27131	258	84	employer	employer	NOUN
inlawrev-27131	258	85	c	c	NOUN
inlawrev-27131	258	86	is	be	AUX
inlawrev-27131	258	87	an	an	DET
inlawrev-27131	258	88	eligible	eligible	ADJ
inlawrev-27131	258	89	employer	employer	NOUN
inlawrev-27131	258	90	and	and	CCONJ
inlawrev-27131	258	91	pays	pay	VERB
inlawrev-27131	258	92	$	$	SYM
inlawrev-27131	258	93	8,000	8,000	NUM
inlawrev-27131	258	94	in	in	ADP
inlawrev-27131	258	95	qualified	qualified	ADJ
inlawrev-27131	258	96	wages	wage	NOUN
inlawrev-27131	258	97	to	to	ADP
inlawrev-27131	258	98	employee	employee	NOUN
inlawrev-27131	258	99	d	d	PROPN
inlawrev-27131	258	100	in	in	ADP
inlawrev-27131	258	101	the	the	DET
inlawrev-27131	258	102	second	second	ADJ
inlawrev-27131	258	103	quarter	quarter	NOUN
inlawrev-27131	258	104	2021	2021	NUM
inlawrev-27131	258	105	and	and	CCONJ
inlawrev-27131	258	106	$	$	SYM
inlawrev-27131	258	107	8,000	8,000	NUM
inlawrev-27131	258	108	in	in	ADP
inlawrev-27131	258	109	qualified	qualified	ADJ
inlawrev-27131	258	110	wages	wage	NOUN
inlawrev-27131	258	111	in	in	ADP
inlawrev-27131	258	112	the	the	DET
inlawrev-27131	258	113	third	third	ADJ
inlawrev-27131	258	114	quarter	quarter	NOUN
inlawrev-27131	258	115	2021	2021	NUM
inlawrev-27131	258	116	.	.	PUNCT
inlawrev-27131	259	1	the	the	DET
inlawrev-27131	259	2	credit	credit	NOUN
inlawrev-27131	259	3	available	available	ADJ
inlawrev-27131	259	4	to	to	ADP
inlawrev-27131	259	5	employer	employer	PROPN
inlawrev-27131	259	6	c	c	PROPN
inlawrev-27131	259	7	for	for	ADP
inlawrev-27131	259	8	the	the	DET
inlawrev-27131	259	9	qualified	qualified	ADJ
inlawrev-27131	259	10	wages	wage	NOUN
inlawrev-27131	259	11	paid	pay	VERB
inlawrev-27131	259	12	to	to	ADP
inlawrev-27131	259	13	employee	employee	NOUN
inlawrev-27131	259	14	d	d	NOUN
inlawrev-27131	259	15	is	be	AUX
inlawrev-27131	259	16	equal	equal	ADJ
inlawrev-27131	259	17	to	to	ADP
inlawrev-27131	259	18	$	$	SYM
inlawrev-27131	259	19	5,600	5,600	NUM
inlawrev-27131	259	20	in	in	ADP
inlawrev-27131	259	21	the	the	DET
inlawrev-27131	259	22	second	second	ADJ
inlawrev-27131	259	23	quarter	quarter	NOUN
inlawrev-27131	259	24	and	and	CCONJ
inlawrev-27131	259	25	$	$	SYM
inlawrev-27131	259	26	1,400	1,400	NUM
inlawrev-27131	259	27	in	in	ADP
inlawrev-27131	259	28	the	the	DET
inlawrev-27131	259	29	third	third	ADJ
inlawrev-27131	259	30	quarter	quarter	NOUN
inlawrev-27131	259	31	due	due	ADP
inlawrev-27131	259	32	to	to	ADP
inlawrev-27131	259	33	the	the	DET
inlawrev-27131	259	34	overall	overall	ADJ
inlawrev-27131	259	35	limit	limit	NOUN
inlawrev-27131	259	36	of	of	ADP
inlawrev-27131	259	37	70	70	NUM
inlawrev-27131	259	38	%	%	NOUN
inlawrev-27131	259	39	of	of	ADP
inlawrev-27131	259	40	$	$	SYM
inlawrev-27131	259	41	10,000	10,000	NUM
inlawrev-27131	259	42	of	of	ADP
inlawrev-27131	259	43	qualified	qualified	ADJ
inlawrev-27131	259	44	wages	wage	NOUN
inlawrev-27131	259	45	per	per	ADP
inlawrev-27131	259	46	employee	employee	NOUN
inlawrev-27131	259	47	for	for	ADP
inlawrev-27131	259	48	all	all	DET
inlawrev-27131	259	49	calendar	calendar	NOUN
inlawrev-27131	259	50	quarters	quarter	NOUN
inlawrev-27131	259	51	.	.	PUNCT
inlawrev-27131	260	1	wages	wage	NOUN
inlawrev-27131	260	2	for	for	ADP
inlawrev-27131	260	3	purposes	purpose	NOUN
inlawrev-27131	260	4	of	of	ADP
inlawrev-27131	260	5	the	the	DET
inlawrev-27131	260	6	erc	erc	PROPN
inlawrev-27131	260	7	mean	mean	NOUN
inlawrev-27131	260	8	wages	wage	NOUN
inlawrev-27131	260	9	and	and	CCONJ
inlawrev-27131	260	10	compensation,67	compensation,67	NOUN
inlawrev-27131	260	11	and	and	CCONJ
inlawrev-27131	260	12	include	include	VERB
inlawrev-27131	260	13	certain	certain	ADJ
inlawrev-27131	260	14	qualified	qualified	ADJ
inlawrev-27131	260	15	health	health	NOUN
inlawrev-27131	260	16	plan	plan	NOUN
inlawrev-27131	260	17	expenses	expense	NOUN
inlawrev-27131	260	18	to	to	ADP
inlawrev-27131	260	19	the	the	DET
inlawrev-27131	260	20	extent	extent	NOUN
inlawrev-27131	260	21	they	they	PRON
inlawrev-27131	260	22	are	be	AUX
inlawrev-27131	260	23	allocated	allocate	VERB
inlawrev-27131	260	24	to	to	ADP
inlawrev-27131	260	25	the	the	DET
inlawrev-27131	260	26	applicable	applicable	ADJ
inlawrev-27131	260	27	employee	employee	NOUN
inlawrev-27131	260	28	and	and	CCONJ
inlawrev-27131	260	29	period	period	NOUN
inlawrev-27131	260	30	,	,	PUNCT
inlawrev-27131	260	31	but	but	CCONJ
inlawrev-27131	260	32	do	do	AUX
inlawrev-27131	260	33	not	not	PART
inlawrev-27131	260	34	include	include	VERB
inlawrev-27131	260	35	amounts	amount	NOUN
inlawrev-27131	260	36	taken	take	VERB
inlawrev-27131	260	37	into	into	ADP
inlawrev-27131	260	38	account	account	NOUN
inlawrev-27131	260	39	for	for	ADP
inlawrev-27131	260	40	purposes	purpose	NOUN
inlawrev-27131	260	41	of	of	ADP
inlawrev-27131	260	42	(	(	PUNCT
inlawrev-27131	260	43	i	i	NOUN
inlawrev-27131	260	44	)	)	PUNCT
inlawrev-27131	260	45	the	the	DET
inlawrev-27131	260	46	payroll	payroll	NOUN
inlawrev-27131	260	47	tax	tax	NOUN
inlawrev-27131	260	48	credits	credit	NOUN
inlawrev-27131	260	49	for	for	ADP
inlawrev-27131	260	50	required	require	VERB
inlawrev-27131	260	51	paid	pay	VERB
inlawrev-27131	260	52	sick	sick	ADJ
inlawrev-27131	260	53	leave	leave	NOUN
inlawrev-27131	260	54	or	or	CCONJ
inlawrev-27131	260	55	required	require	VERB
inlawrev-27131	260	56	paid	pay	VERB
inlawrev-27131	260	57	family	family	NOUN
inlawrev-27131	260	58	leave	leave	VERB
inlawrev-27131	260	59	under	under	ADP
inlawrev-27131	260	60	the	the	DET
inlawrev-27131	260	61	families	family	NOUN
inlawrev-27131	260	62	first	first	ADJ
inlawrev-27131	260	63	coronavirus	coronavirus	PROPN
inlawrev-27131	260	64	act	act	PROPN
inlawrev-27131	260	65	,	,	PUNCT
inlawrev-27131	260	66	(	(	PUNCT
inlawrev-27131	260	67	ii	ii	NOUN
inlawrev-27131	260	68	)	)	PUNCT
inlawrev-27131	260	69	wages	wage	NOUN
inlawrev-27131	260	70	taken	take	VERB
inlawrev-27131	260	71	into	into	ADP
inlawrev-27131	260	72	account	account	NOUN
inlawrev-27131	260	73	for	for	ADP
inlawrev-27131	260	74	the	the	DET
inlawrev-27131	260	75	employer	employer	NOUN
inlawrev-27131	260	76	income	income	NOUN
inlawrev-27131	260	77	tax	tax	NOUN
inlawrev-27131	260	78	credit	credit	NOUN
inlawrev-27131	260	79	for	for	ADP
inlawrev-27131	260	80	paid	pay	VERB
inlawrev-27131	260	81	family	family	NOUN
inlawrev-27131	260	82	and	and	CCONJ
inlawrev-27131	260	83	medical	medical	ADJ
inlawrev-27131	260	84	leave	leave	NOUN
inlawrev-27131	260	85	under	under	ADP
inlawrev-27131	260	86	the	the	DET
inlawrev-27131	260	87	tax	tax	NOUN
inlawrev-27131	260	88	cuts	cut	NOUN
inlawrev-27131	260	89	and	and	CCONJ
inlawrev-27131	260	90	jobs	job	NOUN
inlawrev-27131	260	91	act	act	NOUN
inlawrev-27131	260	92	of	of	ADP
inlawrev-27131	260	93	2017	2017	NUM
inlawrev-27131	260	94	,	,	PUNCT
inlawrev-27131	260	95	or	or	CCONJ
inlawrev-27131	260	96	(	(	PUNCT
inlawrev-27131	260	97	iii	iii	NOUN
inlawrev-27131	260	98	)	)	PUNCT
inlawrev-27131	260	99	wages	wage	NOUN
inlawrev-27131	260	100	paid	pay	VERB
inlawrev-27131	260	101	to	to	ADP
inlawrev-27131	260	102	an	an	DET
inlawrev-27131	260	103	employee	employee	NOUN
inlawrev-27131	260	104	for	for	ADP
inlawrev-27131	260	105	which	which	PRON
inlawrev-27131	260	106	the	the	DET
inlawrev-27131	260	107	employer	employer	NOUN
inlawrev-27131	260	108	is	be	AUX
inlawrev-27131	260	109	allowed	allow	VERB
inlawrev-27131	260	110	a	a	DET
inlawrev-27131	260	111	work	work	NOUN
inlawrev-27131	260	112	opportunity	opportunity	NOUN
inlawrev-27131	260	113	credit.68	credit.68	PROPN
inlawrev-27131	260	114	common	common	ADJ
inlawrev-27131	260	115	aggregation	aggregation	NOUN
inlawrev-27131	260	116	rules	rule	NOUN
inlawrev-27131	260	117	apply	apply	VERB
inlawrev-27131	260	118	in	in	ADP
inlawrev-27131	260	119	determining	determine	VERB
inlawrev-27131	260	120	the	the	DET
inlawrev-27131	260	121	size	size	NOUN
inlawrev-27131	260	122	of	of	ADP
inlawrev-27131	260	123	the	the	DET
inlawrev-27131	260	124	employer	employer	NOUN
inlawrev-27131	260	125	for	for	ADP
inlawrev-27131	260	126	purposes	purpose	NOUN
inlawrev-27131	260	127	of	of	ADP
inlawrev-27131	260	128	this	this	DET
inlawrev-27131	260	129	small	small	ADJ
inlawrev-27131	260	130	/	/	SYM
inlawrev-27131	260	131	large	large	ADJ
inlawrev-27131	260	132	employer	employer	NOUN
inlawrev-27131	260	133	distinction	distinction	NOUN
inlawrev-27131	260	134	.	.	PUNCT
inlawrev-27131	261	1	c.	c.	PROPN
inlawrev-27131	261	2	erc	erc	PROPN
inlawrev-27131	261	3	:	:	PUNCT
inlawrev-27131	261	4	related	related	ADJ
inlawrev-27131	261	5	individuals	individual	NOUN
inlawrev-27131	261	6	are	be	AUX
inlawrev-27131	261	7	disqualified	disqualify	VERB
inlawrev-27131	261	8	the	the	DET
inlawrev-27131	261	9	erc	erc	PROPN
inlawrev-27131	261	10	is	be	AUX
inlawrev-27131	261	11	not	not	PART
inlawrev-27131	261	12	available	available	ADJ
inlawrev-27131	261	13	to	to	ADP
inlawrev-27131	261	14	employers	employer	NOUN
inlawrev-27131	261	15	for	for	ADP
inlawrev-27131	261	16	wages	wage	NOUN
inlawrev-27131	261	17	paid	pay	VERB
inlawrev-27131	261	18	to	to	ADP
inlawrev-27131	261	19	an	an	DET
inlawrev-27131	261	20	employee	employee	NOUN
inlawrev-27131	261	21	who	who	PRON
inlawrev-27131	261	22	is	be	AUX
inlawrev-27131	261	23	a	a	DET
inlawrev-27131	261	24	“	"	PUNCT
inlawrev-27131	261	25	related	related	ADJ
inlawrev-27131	261	26	individual	individual	NOUN
inlawrev-27131	261	27	.	.	PUNCT
inlawrev-27131	262	1	”69	”69	VERB
inlawrev-27131	262	2	for	for	ADP
inlawrev-27131	262	3	these	these	DET
inlawrev-27131	262	4	purposes	purpose	NOUN
inlawrev-27131	262	5	,	,	PUNCT
inlawrev-27131	262	6	the	the	DET
inlawrev-27131	262	7	following	follow	VERB
inlawrev-27131	262	8	persons	person	NOUN
inlawrev-27131	262	9	are	be	AUX
inlawrev-27131	262	10	considered	consider	VERB
inlawrev-27131	262	11	related	related	ADJ
inlawrev-27131	262	12	individuals	individual	NOUN
inlawrev-27131	262	13	with	with	ADP
inlawrev-27131	262	14	respect	respect	NOUN
inlawrev-27131	262	15	to	to	ADP
inlawrev-27131	262	16	an	an	DET
inlawrev-27131	262	17	employer	employer	NOUN
inlawrev-27131	262	18	who	who	PRON
inlawrev-27131	262	19	is	be	AUX
inlawrev-27131	262	20	an	an	DET
inlawrev-27131	262	21	individual	individual	ADJ
inlawrev-27131	262	22	:	:	PUNCT
inlawrev-27131	262	23	children	child	NOUN
inlawrev-27131	262	24	,	,	PUNCT
inlawrev-27131	262	25	stepchildren	stepchild	NOUN
inlawrev-27131	262	26	,	,	PUNCT
inlawrev-27131	262	27	eligible	eligible	ADJ
inlawrev-27131	262	28	foster	foster	ADJ
inlawrev-27131	262	29	children	child	NOUN
inlawrev-27131	262	30	and	and	CCONJ
inlawrev-27131	262	31	grandchildren	grandchild	NOUN
inlawrev-27131	262	32	;	;	PUNCT
inlawrev-27131	262	33	siblings	sibling	NOUN
inlawrev-27131	262	34	and	and	CCONJ
inlawrev-27131	262	35	$	$	SYM
inlawrev-27131	262	36	21,000	21,000	NUM
inlawrev-27131	262	37	(	(	PUNCT
inlawrev-27131	262	38	not	not	PART
inlawrev-27131	262	39	$	$	SYM
inlawrev-27131	262	40	28,000	28,000	NUM
inlawrev-27131	262	41	as	as	SCONJ
inlawrev-27131	262	42	was	be	AUX
inlawrev-27131	262	43	previously	previously	ADV
inlawrev-27131	262	44	the	the	DET
inlawrev-27131	262	45	case	case	NOUN
inlawrev-27131	262	46	prior	prior	ADV
inlawrev-27131	262	47	to	to	ADP
inlawrev-27131	262	48	the	the	DET
inlawrev-27131	262	49	signing	signing	NOUN
inlawrev-27131	262	50	of	of	ADP
inlawrev-27131	262	51	the	the	DET
inlawrev-27131	262	52	iija	iija	NOUN
inlawrev-27131	262	53	)	)	PUNCT
inlawrev-27131	262	54	.	.	PUNCT
inlawrev-27131	263	1	the	the	DET
inlawrev-27131	263	2	maximum	maximum	PROPN
inlawrev-27131	263	3	erc	erc	PROPN
inlawrev-27131	263	4	for	for	ADP
inlawrev-27131	263	5	qualified	qualified	ADJ
inlawrev-27131	263	6	wages	wage	NOUN
inlawrev-27131	263	7	paid	pay	VERB
inlawrev-27131	263	8	to	to	ADP
inlawrev-27131	263	9	an	an	DET
inlawrev-27131	263	10	employee	employee	NOUN
inlawrev-27131	263	11	in	in	ADP
inlawrev-27131	263	12	a	a	DET
inlawrev-27131	263	13	calendar	calendar	NOUN
inlawrev-27131	263	14	quarter	quarter	NOUN
inlawrev-27131	263	15	that	that	PRON
inlawrev-27131	263	16	began	begin	VERB
inlawrev-27131	263	17	prior	prior	ADV
inlawrev-27131	263	18	to	to	ADP
inlawrev-27131	263	19	january	january	PROPN
inlawrev-27131	263	20	1	1	NUM
inlawrev-27131	263	21	,	,	PUNCT
inlawrev-27131	263	22	2021	2021	NUM
inlawrev-27131	263	23	,	,	PUNCT
inlawrev-27131	263	24	was	be	AUX
inlawrev-27131	263	25	$	$	SYM
inlawrev-27131	263	26	5,000	5,000	NUM
inlawrev-27131	263	27	.	.	PUNCT
inlawrev-27131	264	1	66	66	NUM
inlawrev-27131	264	2	.	.	PUNCT
inlawrev-27131	264	3	i.r.c	i.r.c	NOUN
inlawrev-27131	264	4	.	.	PUNCT
inlawrev-27131	265	1	§	§	PROPN
inlawrev-27131	265	2	3134(c)(3	3134(c)(3	NUM
inlawrev-27131	265	3	)	)	PUNCT
inlawrev-27131	265	4	;	;	PUNCT
inlawrev-27131	265	5	cares	cares	PROPN
inlawrev-27131	265	6	act	act	PROPN
inlawrev-27131	265	7	,	,	PUNCT
inlawrev-27131	265	8	§	§	NOUN
inlawrev-27131	265	9	2301(c)(3	2301(c)(3	NUM
inlawrev-27131	265	10	)	)	PUNCT
inlawrev-27131	265	11	,	,	PUNCT
inlawrev-27131	265	12	pub	pub	NOUN
inlawrev-27131	265	13	.	.	PUNCT
inlawrev-27131	266	1	l.	l.	PROPN
inlawrev-27131	266	2	no	no	INTJ
inlawrev-27131	266	3	.	.	PROPN
inlawrev-27131	267	1	116	116	NUM
inlawrev-27131	267	2	-	-	SYM
inlawrev-27131	267	3	136	136	NUM
inlawrev-27131	267	4	,	,	PUNCT
inlawrev-27131	267	5	134	134	NUM
inlawrev-27131	267	6	stat	stat	NOUN
inlawrev-27131	267	7	.	.	PUNCT
inlawrev-27131	268	1	281	281	NUM
inlawrev-27131	268	2	(	(	PUNCT
inlawrev-27131	268	3	2020	2020	NUM
inlawrev-27131	268	4	)	)	PUNCT
inlawrev-27131	268	5	.	.	PUNCT
inlawrev-27131	269	1	(	(	PUNCT
inlawrev-27131	269	2	(	(	PUNCT
inlawrev-27131	269	3	however	however	ADV
inlawrev-27131	269	4	,	,	PUNCT
inlawrev-27131	269	5	in	in	ADP
inlawrev-27131	269	6	the	the	DET
inlawrev-27131	269	7	case	case	NOUN
inlawrev-27131	269	8	of	of	ADP
inlawrev-27131	269	9	a	a	DET
inlawrev-27131	269	10	“	"	PUNCT
inlawrev-27131	269	11	severely	severely	ADV
inlawrev-27131	269	12	financially	financially	ADV
inlawrev-27131	269	13	distressed	distressed	ADJ
inlawrev-27131	269	14	employer	employer	NOUN
inlawrev-27131	269	15	”	"	PUNCT
inlawrev-27131	269	16	(	(	PUNCT
inlawrev-27131	269	17	i.e.	i.e.	X
inlawrev-27131	269	18	,	,	PUNCT
inlawrev-27131	269	19	a	a	DET
inlawrev-27131	269	20	company	company	NOUN
inlawrev-27131	269	21	with	with	ADP
inlawrev-27131	269	22	gross	gross	ADJ
inlawrev-27131	269	23	receipt	receipt	NOUN
inlawrev-27131	269	24	reductions	reduction	NOUN
inlawrev-27131	269	25	of	of	ADP
inlawrev-27131	269	26	more	more	ADJ
inlawrev-27131	269	27	than	than	ADP
inlawrev-27131	269	28	90	90	NUM
inlawrev-27131	269	29	%	%	NOUN
inlawrev-27131	269	30	as	as	ADP
inlawrev-27131	269	31	compared	compare	VERB
inlawrev-27131	269	32	to	to	ADP
inlawrev-27131	269	33	the	the	DET
inlawrev-27131	269	34	same	same	ADJ
inlawrev-27131	269	35	quarter	quarter	NOUN
inlawrev-27131	269	36	in	in	ADP
inlawrev-27131	269	37	2019	2019	NUM
inlawrev-27131	269	38	)	)	PUNCT
inlawrev-27131	269	39	,	,	PUNCT
inlawrev-27131	269	40	“	"	PUNCT
inlawrev-27131	269	41	qualified	qualified	ADJ
inlawrev-27131	269	42	wages	wage	NOUN
inlawrev-27131	269	43	”	"	PUNCT
inlawrev-27131	269	44	means	mean	VERB
inlawrev-27131	269	45	wages	wage	NOUN
inlawrev-27131	269	46	paid	pay	VERB
inlawrev-27131	269	47	by	by	ADP
inlawrev-27131	269	48	such	such	ADJ
inlawrev-27131	269	49	employer	employer	NOUN
inlawrev-27131	269	50	with	with	ADP
inlawrev-27131	269	51	respect	respect	NOUN
inlawrev-27131	269	52	to	to	ADP
inlawrev-27131	269	53	an	an	DET
inlawrev-27131	269	54	employee	employee	NOUN
inlawrev-27131	269	55	during	during	ADP
inlawrev-27131	269	56	any	any	DET
inlawrev-27131	269	57	calendar	calendar	NOUN
inlawrev-27131	269	58	quarter	quarter	NOUN
inlawrev-27131	269	59	.	.	PUNCT
inlawrev-27131	269	60	)	)	PUNCT
inlawrev-27131	270	1	;	;	PUNCT
inlawrev-27131	270	2	i.r.c	i.r.c	NOUN
inlawrev-27131	270	3	.	.	PUNCT
inlawrev-27131	271	1	§	§	PROPN
inlawrev-27131	271	2	3134(c)(3)(c	3134(c)(3)(c	NUM
inlawrev-27131	271	3	)	)	PUNCT
inlawrev-27131	271	4	.	.	PUNCT
inlawrev-27131	272	1	67	67	NUM
inlawrev-27131	272	2	.	.	PUNCT
inlawrev-27131	272	3	see	see	VERB
inlawrev-27131	272	4	i.r.c	i.r.c	NOUN
inlawrev-27131	272	5	.	.	PUNCT
inlawrev-27131	273	1	§	§	PROPN
inlawrev-27131	273	2	§	§	PROPN
inlawrev-27131	273	3	3121(a	3121(a	NUM
inlawrev-27131	273	4	)	)	PUNCT
inlawrev-27131	273	5	and	and	CCONJ
inlawrev-27131	273	6	3231(e	3231(e	NUM
inlawrev-27131	273	7	)	)	PUNCT
inlawrev-27131	273	8	.	.	PUNCT
inlawrev-27131	274	1	68	68	NUM
inlawrev-27131	274	2	.	.	PUNCT
inlawrev-27131	274	3	see	see	VERB
inlawrev-27131	274	4	26	26	NUM
inlawrev-27131	274	5	u.s.c	u.s.c	ADJ
inlawrev-27131	274	6	.	.	PUNCT
inlawrev-27131	275	1	§	§	PROPN
inlawrev-27131	275	2	3134(c)(4)(b	3134(c)(4)(b	NUM
inlawrev-27131	275	3	)	)	PUNCT
inlawrev-27131	276	1	;	;	PUNCT
inlawrev-27131	276	2	see	see	VERB
inlawrev-27131	276	3	also	also	ADV
inlawrev-27131	276	4	cares	care	VERB
inlawrev-27131	276	5	act	act	PROPN
inlawrev-27131	276	6	§	§	PROPN
inlawrev-27131	276	7	2301(c)(3)(c	2301(c)(3)(c	NUM
inlawrev-27131	276	8	)	)	PUNCT
inlawrev-27131	276	9	,	,	PUNCT
inlawrev-27131	276	10	pub	pub	NOUN
inlawrev-27131	276	11	.	.	PUNCT
inlawrev-27131	277	1	l.	l.	PROPN
inlawrev-27131	277	2	no	no	INTJ
inlawrev-27131	277	3	.	.	PROPN
inlawrev-27131	278	1	116	116	NUM
inlawrev-27131	278	2	-	-	SYM
inlawrev-27131	278	3	136	136	NUM
inlawrev-27131	278	4	,	,	PUNCT
inlawrev-27131	278	5	134	134	NUM
inlawrev-27131	278	6	stat	stat	NOUN
inlawrev-27131	278	7	.	.	PUNCT
inlawrev-27131	279	1	281	281	NUM
inlawrev-27131	279	2	(	(	PUNCT
inlawrev-27131	279	3	2020	2020	NUM
inlawrev-27131	279	4	)	)	PUNCT
inlawrev-27131	279	5	.	.	PUNCT
inlawrev-27131	280	1	69	69	NUM
inlawrev-27131	280	2	.	.	X
inlawrev-27131	281	1	26	26	NUM
inlawrev-27131	281	2	u.s.c	u.s.c	NOUN
inlawrev-27131	281	3	.	.	PUNCT
inlawrev-27131	282	1	§	§	PROPN
inlawrev-27131	282	2	3134(e	3134(e	PROPN
inlawrev-27131	282	3	)	)	PUNCT
inlawrev-27131	282	4	;	;	PUNCT
inlawrev-27131	282	5	26	26	NUM
inlawrev-27131	282	6	u.s.c	u.s.c	NOUN
inlawrev-27131	282	7	.	.	PUNCT
inlawrev-27131	283	1	§	§	PROPN
inlawrev-27131	283	2	51(i)(1	51(i)(1	NUM
inlawrev-27131	283	3	)	)	PUNCT
inlawrev-27131	284	1	;	;	PUNCT
inlawrev-27131	284	2	see	see	VERB
inlawrev-27131	284	3	also	also	ADV
inlawrev-27131	284	4	rev	rev	VERB
inlawrev-27131	284	5	.	.	PROPN
inlawrev-27131	284	6	proc	proc	PROPN
inlawrev-27131	284	7	.	.	PUNCT
inlawrev-27131	284	8	2021	2021	NUM
inlawrev-27131	284	9	-	-	SYM
inlawrev-27131	284	10	49	49	NUM
inlawrev-27131	284	11	,	,	PUNCT
inlawrev-27131	284	12	2021	2021	NUM
inlawrev-27131	284	13	-	-	SYM
inlawrev-27131	284	14	49	49	NUM
inlawrev-27131	284	15	i.r.b	i.r.b	NOUN
inlawrev-27131	284	16	.	.	PUNCT
inlawrev-27131	284	17	838	838	NUM
inlawrev-27131	284	18	.	.	PUNCT
inlawrev-27131	284	19	2022	2022	NUM
inlawrev-27131	284	20	]	]	PUNCT
inlawrev-27131	284	21	tax	tax	NOUN
inlawrev-27131	284	22	law	law	NOUN
inlawrev-27131	284	23	–	–	PUNCT
inlawrev-27131	284	24	federal	federal	ADJ
inlawrev-27131	284	25	661	661	NUM
inlawrev-27131	284	26	stepsiblings	stepsibling	NOUN
inlawrev-27131	284	27	;	;	PUNCT
inlawrev-27131	284	28	parents	parent	NOUN
inlawrev-27131	284	29	,	,	PUNCT
inlawrev-27131	284	30	stepparents	stepparent	NOUN
inlawrev-27131	284	31	and	and	CCONJ
inlawrev-27131	284	32	grandparents	grandparent	NOUN
inlawrev-27131	284	33	;	;	PUNCT
inlawrev-27131	284	34	nieces	niece	NOUN
inlawrev-27131	284	35	and	and	CCONJ
inlawrev-27131	284	36	nephews	nephew	NOUN
inlawrev-27131	284	37	;	;	PUNCT
inlawrev-27131	284	38	aunts	aunt	NOUN
inlawrev-27131	284	39	and	and	CCONJ
inlawrev-27131	284	40	uncles	uncle	NOUN
inlawrev-27131	284	41	;	;	PUNCT
inlawrev-27131	284	42	child-	child-	NUM
inlawrev-27131	284	43	,	,	PUNCT
inlawrev-27131	284	44	parent-	parent-	NOUN
inlawrev-27131	284	45	,	,	PUNCT
inlawrev-27131	284	46	and	and	CCONJ
inlawrev-27131	284	47	sibling	sible	VERB
inlawrev-27131	284	48	-	-	PUNCT
inlawrev-27131	284	49	in	in	ADP
inlawrev-27131	284	50	-	-	PUNCT
inlawrev-27131	284	51	laws	law	NOUN
inlawrev-27131	284	52	;	;	PUNCT
inlawrev-27131	284	53	and	and	CCONJ
inlawrev-27131	284	54	dependent	dependent	ADJ
inlawrev-27131	284	55	household	household	NOUN
inlawrev-27131	284	56	members.70	members.70	X
inlawrev-27131	284	57	additionally	additionally	ADV
inlawrev-27131	284	58	,	,	PUNCT
inlawrev-27131	284	59	if	if	SCONJ
inlawrev-27131	284	60	the	the	DET
inlawrev-27131	284	61	employer	employer	NOUN
inlawrev-27131	284	62	is	be	AUX
inlawrev-27131	284	63	a	a	DET
inlawrev-27131	284	64	corporation	corporation	NOUN
inlawrev-27131	284	65	or	or	CCONJ
inlawrev-27131	284	66	other	other	ADJ
inlawrev-27131	284	67	entity	entity	NOUN
inlawrev-27131	284	68	,	,	PUNCT
inlawrev-27131	284	69	then	then	ADV
inlawrev-27131	284	70	any	any	DET
inlawrev-27131	284	71	person	person	NOUN
inlawrev-27131	284	72	with	with	ADP
inlawrev-27131	284	73	a	a	DET
inlawrev-27131	284	74	familial	familial	ADJ
inlawrev-27131	284	75	relationship	relationship	NOUN
inlawrev-27131	284	76	as	as	SCONJ
inlawrev-27131	284	77	described	describe	VERB
inlawrev-27131	284	78	above	above	ADV
inlawrev-27131	284	79	with	with	ADP
inlawrev-27131	284	80	respect	respect	NOUN
inlawrev-27131	284	81	to	to	ADP
inlawrev-27131	284	82	a	a	DET
inlawrev-27131	284	83	majority	majority	NOUN
inlawrev-27131	284	84	owner	owner	NOUN
inlawrev-27131	284	85	(	(	PUNCT
inlawrev-27131	284	86	more	more	ADJ
inlawrev-27131	284	87	than	than	ADP
inlawrev-27131	284	88	50	50	NUM
inlawrev-27131	284	89	%	%	NOUN
inlawrev-27131	284	90	,	,	PUNCT
inlawrev-27131	284	91	whether	whether	SCONJ
inlawrev-27131	284	92	directly	directly	ADV
inlawrev-27131	284	93	or	or	CCONJ
inlawrev-27131	284	94	indirectly	indirectly	ADV
inlawrev-27131	284	95	)	)	PUNCT
inlawrev-27131	284	96	of	of	ADP
inlawrev-27131	284	97	the	the	DET
inlawrev-27131	284	98	entity	entity	NOUN
inlawrev-27131	284	99	’s	’s	PART
inlawrev-27131	284	100	outstanding	outstanding	ADJ
inlawrev-27131	284	101	stock	stock	NOUN
inlawrev-27131	284	102	or	or	CCONJ
inlawrev-27131	284	103	capital	capital	NOUN
inlawrev-27131	284	104	and	and	CCONJ
inlawrev-27131	284	105	profits	profit	NOUN
inlawrev-27131	284	106	interests	interest	NOUN
inlawrev-27131	284	107	,	,	PUNCT
inlawrev-27131	284	108	as	as	SCONJ
inlawrev-27131	284	109	the	the	DET
inlawrev-27131	284	110	case	case	NOUN
inlawrev-27131	284	111	may	may	AUX
inlawrev-27131	284	112	be	be	AUX
inlawrev-27131	284	113	,	,	PUNCT
inlawrev-27131	284	114	is	be	AUX
inlawrev-27131	284	115	also	also	ADV
inlawrev-27131	284	116	a	a	DET
inlawrev-27131	284	117	related	related	ADJ
inlawrev-27131	284	118	individual.71	individual.71	NOUN
inlawrev-27131	284	119	if	if	SCONJ
inlawrev-27131	284	120	the	the	DET
inlawrev-27131	284	121	employer	employer	NOUN
inlawrev-27131	284	122	is	be	AUX
inlawrev-27131	284	123	an	an	DET
inlawrev-27131	284	124	estate	estate	NOUN
inlawrev-27131	284	125	or	or	CCONJ
inlawrev-27131	284	126	trust	trust	NOUN
inlawrev-27131	284	127	,	,	PUNCT
inlawrev-27131	284	128	any	any	DET
inlawrev-27131	284	129	grantor	grantor	NOUN
inlawrev-27131	284	130	,	,	PUNCT
inlawrev-27131	284	131	beneficiary	beneficiary	NOUN
inlawrev-27131	284	132	or	or	CCONJ
inlawrev-27131	284	133	fiduciary	fiduciary	ADJ
inlawrev-27131	284	134	(	(	PUNCT
inlawrev-27131	284	135	as	as	ADV
inlawrev-27131	284	136	well	well	ADV
inlawrev-27131	284	137	as	as	ADP
inlawrev-27131	284	138	any	any	DET
inlawrev-27131	284	139	person	person	NOUN
inlawrev-27131	284	140	with	with	ADP
inlawrev-27131	284	141	a	a	DET
inlawrev-27131	284	142	familial	familial	ADJ
inlawrev-27131	284	143	relationship	relationship	NOUN
inlawrev-27131	284	144	as	as	SCONJ
inlawrev-27131	284	145	described	describe	VERB
inlawrev-27131	284	146	above	above	ADV
inlawrev-27131	284	147	with	with	ADP
inlawrev-27131	284	148	respect	respect	NOUN
inlawrev-27131	284	149	to	to	ADP
inlawrev-27131	284	150	any	any	DET
inlawrev-27131	284	151	such	such	ADJ
inlawrev-27131	284	152	grantor	grantor	NOUN
inlawrev-27131	284	153	,	,	PUNCT
inlawrev-27131	284	154	beneficiary	beneficiary	NOUN
inlawrev-27131	284	155	or	or	CCONJ
inlawrev-27131	284	156	fiduciary	fiduciary	ADJ
inlawrev-27131	284	157	)	)	PUNCT
inlawrev-27131	284	158	is	be	AUX
inlawrev-27131	284	159	likewise	likewise	ADV
inlawrev-27131	284	160	a	a	DET
inlawrev-27131	284	161	related	related	ADJ
inlawrev-27131	284	162	individual.72	individual.72	NOUN
inlawrev-27131	284	163	example	example	NOUN
inlawrev-27131	284	164	1	1	NUM
inlawrev-27131	284	165	:	:	PUNCT
inlawrev-27131	284	166	corporation	corporation	NOUN
inlawrev-27131	284	167	a	a	PRON
inlawrev-27131	284	168	is	be	AUX
inlawrev-27131	284	169	owned	own	VERB
inlawrev-27131	284	170	80	80	NUM
inlawrev-27131	284	171	%	%	NOUN
inlawrev-27131	284	172	by	by	ADP
inlawrev-27131	284	173	individual	individual	ADJ
inlawrev-27131	284	174	e	e	PROPN
inlawrev-27131	284	175	and	and	CCONJ
inlawrev-27131	284	176	20	20	NUM
inlawrev-27131	284	177	percent	percent	NOUN
inlawrev-27131	284	178	by	by	ADP
inlawrev-27131	284	179	individual	individual	ADJ
inlawrev-27131	284	180	f.	f.	PROPN
inlawrev-27131	284	181	individual	individual	PROPN
inlawrev-27131	285	1	f	f	PROPN
inlawrev-27131	285	2	is	be	AUX
inlawrev-27131	285	3	the	the	DET
inlawrev-27131	285	4	child	child	NOUN
inlawrev-27131	285	5	of	of	ADP
inlawrev-27131	285	6	individual	individual	ADJ
inlawrev-27131	285	7	e.	e.	PROPN
inlawrev-27131	285	8	corporation	corporation	PROPN
inlawrev-27131	285	9	a	a	PRON
inlawrev-27131	285	10	is	be	AUX
inlawrev-27131	285	11	an	an	DET
inlawrev-27131	285	12	eligible	eligible	ADJ
inlawrev-27131	285	13	employer	employer	NOUN
inlawrev-27131	285	14	.	.	PUNCT
inlawrev-27131	286	1	both	both	PRON
inlawrev-27131	286	2	individual	individual	ADJ
inlawrev-27131	286	3	e	e	NOUN
inlawrev-27131	286	4	and	and	CCONJ
inlawrev-27131	286	5	individual	individual	ADJ
inlawrev-27131	286	6	f	f	PROPN
inlawrev-27131	286	7	are	be	AUX
inlawrev-27131	286	8	employees	employee	NOUN
inlawrev-27131	286	9	of	of	ADP
inlawrev-27131	286	10	corporation	corporation	NOUN
inlawrev-27131	286	11	a.	a.	NOUN
inlawrev-27131	286	12	both	both	CCONJ
inlawrev-27131	286	13	individual	individual	ADJ
inlawrev-27131	286	14	e	e	NOUN
inlawrev-27131	286	15	and	and	CCONJ
inlawrev-27131	286	16	individual	individual	ADJ
inlawrev-27131	286	17	f	f	PROPN
inlawrev-27131	286	18	are	be	AUX
inlawrev-27131	286	19	treated	treat	VERB
inlawrev-27131	286	20	as	as	ADP
inlawrev-27131	286	21	100	100	NUM
inlawrev-27131	286	22	%	%	NOUN
inlawrev-27131	286	23	owners	owner	NOUN
inlawrev-27131	286	24	of	of	ADP
inlawrev-27131	286	25	corporation	corporation	NOUN
inlawrev-27131	286	26	a.	a.	NOUN
inlawrev-27131	286	27	accordingly	accordingly	ADV
inlawrev-27131	286	28	,	,	PUNCT
inlawrev-27131	286	29	corporation	corporation	NOUN
inlawrev-27131	286	30	a	a	PRON
inlawrev-27131	286	31	may	may	AUX
inlawrev-27131	286	32	not	not	PART
inlawrev-27131	286	33	treat	treat	VERB
inlawrev-27131	286	34	as	as	ADP
inlawrev-27131	286	35	qualified	qualified	ADJ
inlawrev-27131	286	36	wages	wage	NOUN
inlawrev-27131	286	37	any	any	DET
inlawrev-27131	286	38	wages	wage	NOUN
inlawrev-27131	286	39	paid	pay	VERB
inlawrev-27131	286	40	to	to	ADP
inlawrev-27131	286	41	either	either	CCONJ
inlawrev-27131	286	42	individual	individual	ADJ
inlawrev-27131	286	43	e	e	NOUN
inlawrev-27131	286	44	or	or	CCONJ
inlawrev-27131	286	45	individual	individual	ADJ
inlawrev-27131	286	46	f	f	PROPN
inlawrev-27131	286	47	because	because	SCONJ
inlawrev-27131	286	48	both	both	PRON
inlawrev-27131	286	49	individual	individual	ADJ
inlawrev-27131	286	50	e	e	NOUN
inlawrev-27131	286	51	and	and	CCONJ
inlawrev-27131	286	52	individual	individual	ADJ
inlawrev-27131	286	53	f	f	PROPN
inlawrev-27131	286	54	are	be	AUX
inlawrev-27131	286	55	each	each	PRON
inlawrev-27131	286	56	related	relate	VERB
inlawrev-27131	286	57	individuals	individual	NOUN
inlawrev-27131	286	58	for	for	ADP
inlawrev-27131	286	59	erc	erc	PROPN
inlawrev-27131	286	60	purposes	purpose	NOUN
inlawrev-27131	286	61	.	.	PUNCT
inlawrev-27131	287	1	example	example	NOUN
inlawrev-27131	287	2	2	2	NUM
inlawrev-27131	287	3	:	:	PUNCT
inlawrev-27131	287	4	corporation	corporation	NOUN
inlawrev-27131	287	5	b	b	PROPN
inlawrev-27131	287	6	is	be	AUX
inlawrev-27131	287	7	owned	own	VERB
inlawrev-27131	287	8	100	100	NUM
inlawrev-27131	287	9	%	%	NOUN
inlawrev-27131	287	10	by	by	ADP
inlawrev-27131	287	11	individual	individual	ADJ
inlawrev-27131	287	12	g.	g.	PROPN
inlawrev-27131	287	13	individual	individual	PROPN
inlawrev-27131	287	14	h	h	PROPN
inlawrev-27131	287	15	is	be	AUX
inlawrev-27131	287	16	the	the	DET
inlawrev-27131	287	17	child	child	NOUN
inlawrev-27131	287	18	of	of	ADP
inlawrev-27131	287	19	individual	individual	ADJ
inlawrev-27131	287	20	g.	g.	PROPN
inlawrev-27131	287	21	corporation	corporation	PROPN
inlawrev-27131	287	22	b	b	PROPN
inlawrev-27131	287	23	is	be	AUX
inlawrev-27131	287	24	an	an	DET
inlawrev-27131	287	25	eligible	eligible	ADJ
inlawrev-27131	287	26	employer	employer	NOUN
inlawrev-27131	287	27	.	.	PUNCT
inlawrev-27131	288	1	individual	individual	ADJ
inlawrev-27131	288	2	g	g	PROPN
inlawrev-27131	288	3	is	be	AUX
inlawrev-27131	288	4	an	an	DET
inlawrev-27131	288	5	employee	employee	NOUN
inlawrev-27131	288	6	of	of	ADP
inlawrev-27131	288	7	corporation	corporation	NOUN
inlawrev-27131	288	8	b	b	PROPN
inlawrev-27131	288	9	,	,	PUNCT
inlawrev-27131	288	10	but	but	CCONJ
inlawrev-27131	288	11	individual	individual	ADJ
inlawrev-27131	288	12	h	h	NOUN
inlawrev-27131	288	13	is	be	AUX
inlawrev-27131	288	14	not	not	PART
inlawrev-27131	288	15	.	.	PUNCT
inlawrev-27131	289	1	individual	individual	ADJ
inlawrev-27131	289	2	h	h	NOUN
inlawrev-27131	289	3	is	be	AUX
inlawrev-27131	289	4	attributed	attribute	VERB
inlawrev-27131	289	5	100	100	NUM
inlawrev-27131	289	6	%	%	NOUN
inlawrev-27131	289	7	ownership	ownership	NOUN
inlawrev-27131	289	8	of	of	ADP
inlawrev-27131	289	9	corporation	corporation	NOUN
inlawrev-27131	289	10	b	b	PROPN
inlawrev-27131	289	11	,	,	PUNCT
inlawrev-27131	289	12	and	and	CCONJ
inlawrev-27131	289	13	both	both	PRON
inlawrev-27131	289	14	individual	individual	ADJ
inlawrev-27131	289	15	g	g	NOUN
inlawrev-27131	289	16	and	and	CCONJ
inlawrev-27131	289	17	individual	individual	ADJ
inlawrev-27131	289	18	h	h	NOUN
inlawrev-27131	289	19	are	be	AUX
inlawrev-27131	289	20	treated	treat	VERB
inlawrev-27131	289	21	as	as	ADP
inlawrev-27131	289	22	100	100	NUM
inlawrev-27131	289	23	%	%	NOUN
inlawrev-27131	289	24	owners	owner	NOUN
inlawrev-27131	289	25	.	.	PUNCT
inlawrev-27131	290	1	accordingly	accordingly	ADV
inlawrev-27131	290	2	,	,	PUNCT
inlawrev-27131	290	3	corporation	corporation	NOUN
inlawrev-27131	290	4	b	b	NOUN
inlawrev-27131	290	5	may	may	AUX
inlawrev-27131	290	6	not	not	PART
inlawrev-27131	290	7	treat	treat	VERB
inlawrev-27131	290	8	as	as	ADP
inlawrev-27131	290	9	qualified	qualified	ADJ
inlawrev-27131	290	10	wages	wage	NOUN
inlawrev-27131	290	11	any	any	DET
inlawrev-27131	290	12	wages	wage	NOUN
inlawrev-27131	290	13	paid	pay	VERB
inlawrev-27131	290	14	to	to	ADP
inlawrev-27131	290	15	individual	individual	ADJ
inlawrev-27131	290	16	g	g	NOUN
inlawrev-27131	290	17	because	because	SCONJ
inlawrev-27131	290	18	individual	individual	ADJ
inlawrev-27131	290	19	g	g	PROPN
inlawrev-27131	290	20	is	be	AUX
inlawrev-27131	290	21	a	a	DET
inlawrev-27131	290	22	related	related	ADJ
inlawrev-27131	290	23	individual	individual	NOUN
inlawrev-27131	290	24	for	for	ADP
inlawrev-27131	290	25	purposes	purpose	NOUN
inlawrev-27131	290	26	of	of	ADP
inlawrev-27131	290	27	the	the	DET
inlawrev-27131	290	28	erc	erc	PROPN
inlawrev-27131	290	29	.	.	PROPN
inlawrev-27131	290	30	example	example	NOUN
inlawrev-27131	291	1	3	3	NUM
inlawrev-27131	291	2	:	:	PUNCT
inlawrev-27131	291	3	corporation	corporation	NOUN
inlawrev-27131	291	4	c	c	PROPN
inlawrev-27131	291	5	is	be	AUX
inlawrev-27131	291	6	owned	own	VERB
inlawrev-27131	291	7	100	100	NUM
inlawrev-27131	291	8	%	%	NOUN
inlawrev-27131	291	9	by	by	ADP
inlawrev-27131	291	10	individual	individual	ADJ
inlawrev-27131	291	11	j.	j.	PROPN
inlawrev-27131	291	12	corporation	corporation	PROPN
inlawrev-27131	291	13	c	c	PROPN
inlawrev-27131	291	14	is	be	AUX
inlawrev-27131	291	15	an	an	DET
inlawrev-27131	291	16	eligible	eligible	ADJ
inlawrev-27131	291	17	employer	employer	NOUN
inlawrev-27131	291	18	.	.	PUNCT
inlawrev-27131	292	1	individual	individual	ADJ
inlawrev-27131	292	2	j	j	PROPN
inlawrev-27131	292	3	is	be	AUX
inlawrev-27131	292	4	married	married	ADJ
inlawrev-27131	292	5	to	to	ADP
inlawrev-27131	292	6	individual	individual	ADJ
inlawrev-27131	292	7	k	k	NOUN
inlawrev-27131	292	8	,	,	PUNCT
inlawrev-27131	292	9	and	and	CCONJ
inlawrev-27131	292	10	they	they	PRON
inlawrev-27131	292	11	have	have	VERB
inlawrev-27131	292	12	no	no	DET
inlawrev-27131	292	13	other	other	ADJ
inlawrev-27131	292	14	family	family	NOUN
inlawrev-27131	292	15	members	member	NOUN
inlawrev-27131	292	16	.	.	PUNCT
inlawrev-27131	293	1	individual	individual	ADJ
inlawrev-27131	293	2	j	j	PROPN
inlawrev-27131	293	3	and	and	CCONJ
inlawrev-27131	293	4	individual	individual	PROPN
inlawrev-27131	293	5	k	k	PROPN
inlawrev-27131	293	6	are	be	AUX
inlawrev-27131	293	7	both	both	DET
inlawrev-27131	293	8	employees	employee	NOUN
inlawrev-27131	293	9	of	of	ADP
inlawrev-27131	293	10	corporation	corporation	PROPN
inlawrev-27131	293	11	c.	c.	PROPN
inlawrev-27131	293	12	individual	individual	PROPN
inlawrev-27131	293	13	k	k	PROPN
inlawrev-27131	293	14	is	be	AUX
inlawrev-27131	293	15	attributed	attribute	VERB
inlawrev-27131	293	16	100	100	NUM
inlawrev-27131	293	17	%	%	NOUN
inlawrev-27131	293	18	ownership	ownership	NOUN
inlawrev-27131	293	19	of	of	ADP
inlawrev-27131	293	20	corporation	corporation	NOUN
inlawrev-27131	293	21	a	a	PRON
inlawrev-27131	293	22	,	,	PUNCT
inlawrev-27131	293	23	and	and	CCONJ
inlawrev-27131	293	24	both	both	PRON
inlawrev-27131	293	25	individual	individual	ADJ
inlawrev-27131	293	26	j	j	PROPN
inlawrev-27131	293	27	and	and	CCONJ
inlawrev-27131	293	28	individual	individual	PROPN
inlawrev-27131	293	29	k	k	PROPN
inlawrev-27131	293	30	are	be	AUX
inlawrev-27131	293	31	treated	treat	VERB
inlawrev-27131	293	32	as	as	ADP
inlawrev-27131	293	33	100	100	NUM
inlawrev-27131	293	34	%	%	NOUN
inlawrev-27131	293	35	owners	owner	NOUN
inlawrev-27131	293	36	.	.	PUNCT
inlawrev-27131	294	1	however	however	ADV
inlawrev-27131	294	2	,	,	PUNCT
inlawrev-27131	294	3	individuals	individual	NOUN
inlawrev-27131	294	4	j	j	PROPN
inlawrev-27131	294	5	and	and	CCONJ
inlawrev-27131	294	6	k	k	PROPN
inlawrev-27131	294	7	do	do	AUX
inlawrev-27131	294	8	not	not	PART
inlawrev-27131	294	9	have	have	VERB
inlawrev-27131	294	10	any	any	PRON
inlawrev-27131	294	11	of	of	ADP
inlawrev-27131	294	12	the	the	DET
inlawrev-27131	294	13	described	describe	VERB
inlawrev-27131	294	14	relationships	relationship	NOUN
inlawrev-27131	294	15	to	to	ADP
inlawrev-27131	294	16	each	each	DET
inlawrev-27131	294	17	other	other	ADJ
inlawrev-27131	294	18	.	.	PUNCT
inlawrev-27131	295	1	accordingly	accordingly	ADV
inlawrev-27131	295	2	,	,	PUNCT
inlawrev-27131	295	3	wages	wage	NOUN
inlawrev-27131	295	4	paid	pay	VERB
inlawrev-27131	295	5	by	by	ADP
inlawrev-27131	295	6	corporation	corporation	NOUN
inlawrev-27131	295	7	c	c	PROPN
inlawrev-27131	295	8	to	to	ADP
inlawrev-27131	295	9	individual	individual	PROPN
inlawrev-27131	295	10	j	j	PROPN
inlawrev-27131	295	11	and	and	CCONJ
inlawrev-27131	295	12	individual	individual	PROPN
inlawrev-27131	295	13	k	k	PROPN
inlawrev-27131	295	14	may	may	AUX
inlawrev-27131	295	15	be	be	AUX
inlawrev-27131	295	16	treated	treat	VERB
inlawrev-27131	295	17	as	as	ADP
inlawrev-27131	295	18	qualified	qualified	ADJ
inlawrev-27131	295	19	wages	wage	NOUN
inlawrev-27131	295	20	.	.	PUNCT
inlawrev-27131	296	1	d.	d.	PROPN
inlawrev-27131	296	2	erc	erc	PROPN
inlawrev-27131	296	3	:	:	PUNCT
inlawrev-27131	296	4	refund	refund	VERB
inlawrev-27131	296	5	recapture	recapture	NOUN
inlawrev-27131	296	6	with	with	ADP
inlawrev-27131	296	7	respect	respect	NOUN
inlawrev-27131	296	8	to	to	ADP
inlawrev-27131	296	9	any	any	DET
inlawrev-27131	296	10	calendar	calendar	NOUN
inlawrev-27131	296	11	quarter	quarter	NOUN
inlawrev-27131	296	12	,	,	PUNCT
inlawrev-27131	296	13	the	the	DET
inlawrev-27131	296	14	erc	erc	PROPN
inlawrev-27131	296	15	may	may	AUX
inlawrev-27131	296	16	not	not	PART
inlawrev-27131	296	17	exceed	exceed	VERB
inlawrev-27131	296	18	applicable	applicable	ADJ
inlawrev-27131	296	19	employment	employment	NOUN
inlawrev-27131	296	20	taxes	taxis	NOUN
inlawrev-27131	296	21	(	(	PUNCT
inlawrev-27131	296	22	reduced	reduce	VERB
inlawrev-27131	296	23	by	by	ADP
inlawrev-27131	296	24	any	any	DET
inlawrev-27131	296	25	allowed	allow	VERB
inlawrev-27131	296	26	employment	employment	NOUN
inlawrev-27131	296	27	tax	tax	NOUN
inlawrev-27131	296	28	credits	credit	NOUN
inlawrev-27131	296	29	)	)	PUNCT
inlawrev-27131	296	30	on	on	ADP
inlawrev-27131	296	31	wages	wage	NOUN
inlawrev-27131	296	32	paid	pay	VERB
inlawrev-27131	296	33	with	with	ADP
inlawrev-27131	296	34	respect	respect	NOUN
inlawrev-27131	296	35	to	to	ADP
inlawrev-27131	296	36	the	the	DET
inlawrev-27131	296	37	employment	employment	NOUN
inlawrev-27131	296	38	of	of	ADP
inlawrev-27131	296	39	all	all	PRON
inlawrev-27131	296	40	of	of	ADP
inlawrev-27131	296	41	the	the	DET
inlawrev-27131	296	42	eligible	eligible	ADJ
inlawrev-27131	296	43	employer	employer	NOUN
inlawrev-27131	296	44	’s	’s	PART
inlawrev-27131	296	45	employees	employee	NOUN
inlawrev-27131	296	46	for	for	ADP
inlawrev-27131	296	47	such	such	ADJ
inlawrev-27131	296	48	calendar	calendar	NOUN
inlawrev-27131	296	49	quarter.73	quarter.73	CCONJ
inlawrev-27131	296	50	if	if	SCONJ
inlawrev-27131	296	51	the	the	DET
inlawrev-27131	296	52	erc	erc	PROPN
inlawrev-27131	296	53	exceeds	exceed	VERB
inlawrev-27131	296	54	this	this	DET
inlawrev-27131	296	55	limitation	limitation	NOUN
inlawrev-27131	296	56	for	for	ADP
inlawrev-27131	296	57	any	any	DET
inlawrev-27131	296	58	calendar	calendar	NOUN
inlawrev-27131	296	59	70	70	NUM
inlawrev-27131	296	60	.	.	PUNCT
inlawrev-27131	297	1	26	26	NUM
inlawrev-27131	297	2	u.s.c	u.s.c	NOUN
inlawrev-27131	297	3	.	.	PUNCT
inlawrev-27131	298	1	§	§	PROPN
inlawrev-27131	298	2	51(i)(1)(a	51(i)(1)(a	NUM
inlawrev-27131	298	3	)	)	PUNCT
inlawrev-27131	298	4	.	.	PUNCT
inlawrev-27131	299	1	71	71	NUM
inlawrev-27131	299	2	.	.	PUNCT
inlawrev-27131	300	1	i	i	PRON
inlawrev-27131	300	2	d.	d.	PROPN
inlawrev-27131	300	3	(	(	PUNCT
inlawrev-27131	300	4	for	for	ADP
inlawrev-27131	300	5	an	an	DET
inlawrev-27131	300	6	entity	entity	NOUN
inlawrev-27131	300	7	other	other	ADJ
inlawrev-27131	300	8	than	than	ADP
inlawrev-27131	300	9	a	a	DET
inlawrev-27131	300	10	corporation	corporation	NOUN
inlawrev-27131	300	11	,	,	PUNCT
inlawrev-27131	300	12	ownership	ownership	NOUN
inlawrev-27131	300	13	is	be	AUX
inlawrev-27131	300	14	determined	determine	VERB
inlawrev-27131	300	15	in	in	ADP
inlawrev-27131	300	16	accordance	accordance	NOUN
inlawrev-27131	300	17	with	with	ADP
inlawrev-27131	300	18	the	the	DET
inlawrev-27131	300	19	related	relate	VERB
inlawrev-27131	300	20	person	person	NOUN
inlawrev-27131	300	21	rules	rule	VERB
inlawrev-27131	300	22	applicable	applicable	ADJ
inlawrev-27131	300	23	to	to	ADP
inlawrev-27131	300	24	disallowance	disallowance	NOUN
inlawrev-27131	300	25	of	of	ADP
inlawrev-27131	300	26	losses	loss	NOUN
inlawrev-27131	300	27	on	on	ADP
inlawrev-27131	300	28	sales	sale	NOUN
inlawrev-27131	300	29	between	between	ADP
inlawrev-27131	300	30	related	related	ADJ
inlawrev-27131	300	31	persons	person	NOUN
inlawrev-27131	300	32	)	)	PUNCT
inlawrev-27131	300	33	;	;	PUNCT
inlawrev-27131	300	34	see	see	VERB
inlawrev-27131	300	35	also	also	ADV
inlawrev-27131	300	36	26	26	NUM
inlawrev-27131	300	37	u.s.c	u.s.c	ADJ
inlawrev-27131	300	38	.	.	PUNCT
inlawrev-27131	301	1	§	§	PROPN
inlawrev-27131	301	2	267(c	267(c	PROPN
inlawrev-27131	301	3	)	)	PUNCT
inlawrev-27131	301	4	.	.	PUNCT
inlawrev-27131	302	1	72	72	NUM
inlawrev-27131	302	2	.	.	X
inlawrev-27131	302	3	26	26	NUM
inlawrev-27131	302	4	u.s.c	u.s.c	NOUN
inlawrev-27131	302	5	.	.	PUNCT
inlawrev-27131	303	1	§	§	PROPN
inlawrev-27131	303	2	§	§	PROPN
inlawrev-27131	303	3	51(i)(1)(b)-(c	51(i)(1)(b)-(c	NUM
inlawrev-27131	303	4	)	)	PUNCT
inlawrev-27131	303	5	.	.	PUNCT
inlawrev-27131	304	1	73	73	NUM
inlawrev-27131	304	2	.	.	PUNCT
inlawrev-27131	305	1	cares	cares	PROPN
inlawrev-27131	305	2	act	act	VERB
inlawrev-27131	305	3	§	§	PROPN
inlawrev-27131	305	4	2301(b	2301(b	NOUN
inlawrev-27131	305	5	)	)	PUNCT
inlawrev-27131	305	6	,	,	PUNCT
inlawrev-27131	305	7	pub	pub	NOUN
inlawrev-27131	305	8	.	.	PUNCT
inlawrev-27131	306	1	l.	l.	PROPN
inlawrev-27131	306	2	no	no	INTJ
inlawrev-27131	306	3	.	.	PROPN
inlawrev-27131	307	1	116	116	NUM
inlawrev-27131	307	2	-	-	SYM
inlawrev-27131	307	3	136	136	NUM
inlawrev-27131	307	4	,	,	PUNCT
inlawrev-27131	307	5	134	134	NUM
inlawrev-27131	307	6	stat	stat	NOUN
inlawrev-27131	307	7	.	.	PUNCT
inlawrev-27131	308	1	281	281	NUM
inlawrev-27131	308	2	(	(	PUNCT
inlawrev-27131	308	3	2020	2020	NUM
inlawrev-27131	308	4	)	)	PUNCT
inlawrev-27131	308	5	;	;	PUNCT
inlawrev-27131	309	1	26	26	NUM
inlawrev-27131	309	2	u.s.c	u.s.c	NOUN
inlawrev-27131	309	3	.	.	PUNCT
inlawrev-27131	310	1	§	§	PROPN
inlawrev-27131	310	2	3134(b)(2	3134(b)(2	PROPN
inlawrev-27131	310	3	)	)	PUNCT
inlawrev-27131	310	4	;	;	PUNCT
inlawrev-27131	310	5	662	662	NUM
inlawrev-27131	310	6	indiana	indiana	PROPN
inlawrev-27131	310	7	law	law	PROPN
inlawrev-27131	310	8	review	review	NOUN
inlawrev-27131	310	9	[	[	X
inlawrev-27131	310	10	vol	vol	NOUN
inlawrev-27131	310	11	.	.	PUNCT
inlawrev-27131	310	12	55:651	55:651	NUM
inlawrev-27131	310	13	quarter	quarter	NOUN
inlawrev-27131	310	14	,	,	PUNCT
inlawrev-27131	310	15	the	the	DET
inlawrev-27131	310	16	excess	excess	NOUN
inlawrev-27131	310	17	will	will	AUX
inlawrev-27131	310	18	be	be	AUX
inlawrev-27131	310	19	considered	consider	VERB
inlawrev-27131	310	20	as	as	ADP
inlawrev-27131	310	21	having	having	AUX
inlawrev-27131	310	22	been	be	AUX
inlawrev-27131	310	23	erroneously	erroneously	ADV
inlawrev-27131	310	24	refunded	refund	VERB
inlawrev-27131	310	25	or	or	CCONJ
inlawrev-27131	310	26	credited	credit	VERB
inlawrev-27131	310	27	to	to	ADP
inlawrev-27131	310	28	the	the	DET
inlawrev-27131	310	29	employer	employer	NOUN
inlawrev-27131	310	30	and	and	CCONJ
inlawrev-27131	310	31	will	will	AUX
inlawrev-27131	310	32	be	be	AUX
inlawrev-27131	310	33	treated	treat	VERB
inlawrev-27131	310	34	as	as	ADP
inlawrev-27131	310	35	a	a	DET
inlawrev-27131	310	36	refundable	refundable	ADJ
inlawrev-27131	310	37	overpayment.74	overpayment.74	ADJ
inlawrev-27131	310	38	such	such	ADJ
inlawrev-27131	310	39	excess	excess	NOUN
inlawrev-27131	310	40	will	will	AUX
inlawrev-27131	310	41	also	also	ADV
inlawrev-27131	310	42	be	be	AUX
inlawrev-27131	310	43	treated	treat	VERB
inlawrev-27131	310	44	as	as	ADP
inlawrev-27131	310	45	an	an	DET
inlawrev-27131	310	46	underpayment	underpayment	NOUN
inlawrev-27131	310	47	of	of	ADP
inlawrev-27131	310	48	oasdi	oasdi	NOUN
inlawrev-27131	310	49	or	or	CCONJ
inlawrev-27131	310	50	rrta	rrta	VERB
inlawrev-27131	310	51	taxes.75	taxes.75	PROPN
inlawrev-27131	310	52	the	the	DET
inlawrev-27131	310	53	regulations	regulation	NOUN
inlawrev-27131	310	54	authorize	authorize	VERB
inlawrev-27131	310	55	the	the	DET
inlawrev-27131	310	56	assessment	assessment	NOUN
inlawrev-27131	310	57	and	and	CCONJ
inlawrev-27131	310	58	collection	collection	NOUN
inlawrev-27131	310	59	of	of	ADP
inlawrev-27131	310	60	any	any	DET
inlawrev-27131	310	61	erroneous	erroneous	ADJ
inlawrev-27131	310	62	refund	refund	NOUN
inlawrev-27131	310	63	of	of	ADP
inlawrev-27131	310	64	the	the	DET
inlawrev-27131	310	65	erc	erc	PROPN
inlawrev-27131	310	66	in	in	ADP
inlawrev-27131	310	67	the	the	DET
inlawrev-27131	310	68	normal	normal	ADJ
inlawrev-27131	310	69	course	course	NOUN
inlawrev-27131	310	70	of	of	ADP
inlawrev-27131	310	71	processing	process	VERB
inlawrev-27131	310	72	the	the	DET
inlawrev-27131	310	73	applicable	applicable	ADJ
inlawrev-27131	310	74	employment	employment	NOUN
inlawrev-27131	310	75	tax	tax	NOUN
inlawrev-27131	310	76	returns	return	NOUN
inlawrev-27131	310	77	or	or	CCONJ
inlawrev-27131	310	78	forms	form	NOUN
inlawrev-27131	310	79	7200.76	7200.76	PROPN
inlawrev-27131	310	80	e.	e.	PROPN
inlawrev-27131	310	81	erc	erc	PROPN
inlawrev-27131	310	82	:	:	PUNCT
inlawrev-27131	310	83	penalty	penalty	NOUN
inlawrev-27131	310	84	waiver	waiver	VERB
inlawrev-27131	310	85	the	the	DET
inlawrev-27131	310	86	secretary	secretary	NOUN
inlawrev-27131	310	87	of	of	ADP
inlawrev-27131	310	88	the	the	DET
inlawrev-27131	310	89	department	department	NOUN
inlawrev-27131	310	90	of	of	ADP
inlawrev-27131	310	91	the	the	DET
inlawrev-27131	310	92	treasury	treasury	NOUN
inlawrev-27131	310	93	will	will	AUX
inlawrev-27131	310	94	waive	waive	VERB
inlawrev-27131	310	95	any	any	DET
inlawrev-27131	310	96	penalty	penalty	NOUN
inlawrev-27131	310	97	under	under	ADP
inlawrev-27131	310	98	section	section	NOUN
inlawrev-27131	310	99	6656	6656	NUM
inlawrev-27131	310	100	of	of	ADP
inlawrev-27131	310	101	the	the	DET
inlawrev-27131	310	102	code	code	NOUN
inlawrev-27131	310	103	for	for	ADP
inlawrev-27131	310	104	any	any	DET
inlawrev-27131	310	105	failure	failure	NOUN
inlawrev-27131	310	106	to	to	PART
inlawrev-27131	310	107	make	make	VERB
inlawrev-27131	310	108	a	a	DET
inlawrev-27131	310	109	deposit	deposit	NOUN
inlawrev-27131	310	110	of	of	ADP
inlawrev-27131	310	111	any	any	DET
inlawrev-27131	310	112	applicable	applicable	ADJ
inlawrev-27131	310	113	employment	employment	NOUN
inlawrev-27131	310	114	taxes	taxis	NOUN
inlawrev-27131	310	115	if	if	SCONJ
inlawrev-27131	310	116	the	the	DET
inlawrev-27131	310	117	secretary	secretary	NOUN
inlawrev-27131	310	118	determines	determine	VERB
inlawrev-27131	310	119	that	that	SCONJ
inlawrev-27131	310	120	such	such	ADJ
inlawrev-27131	310	121	failure	failure	NOUN
inlawrev-27131	310	122	was	be	AUX
inlawrev-27131	310	123	due	due	ADJ
inlawrev-27131	310	124	to	to	ADP
inlawrev-27131	310	125	the	the	DET
inlawrev-27131	310	126	reasonable	reasonable	ADJ
inlawrev-27131	310	127	anticipation	anticipation	NOUN
inlawrev-27131	310	128	of	of	ADP
inlawrev-27131	310	129	the	the	DET
inlawrev-27131	310	130	erc.77	erc.77	PROPN
inlawrev-27131	310	131	f.	f.	PROPN
inlawrev-27131	310	132	erc	erc	PROPN
inlawrev-27131	310	133	:	:	PUNCT
inlawrev-27131	310	134	conclusion	conclusion	NOUN
inlawrev-27131	310	135	–	–	PUNCT
inlawrev-27131	310	136	irs	irs	PROPN
inlawrev-27131	310	137	guidance	guidance	NOUN
inlawrev-27131	310	138	needed	need	VERB
inlawrev-27131	310	139	due	due	ADP
inlawrev-27131	310	140	to	to	ADP
inlawrev-27131	310	141	the	the	DET
inlawrev-27131	310	142	iija	iija	NOUN
inlawrev-27131	310	143	retroactively	retroactively	ADV
inlawrev-27131	310	144	eliminating	eliminate	VERB
inlawrev-27131	310	145	the	the	DET
inlawrev-27131	310	146	erc	erc	NOUN
inlawrev-27131	310	147	for	for	ADP
inlawrev-27131	310	148	wages	wage	NOUN
inlawrev-27131	310	149	paid	pay	VERB
inlawrev-27131	310	150	after	after	ADP
inlawrev-27131	310	151	september	september	PROPN
inlawrev-27131	310	152	30	30	NUM
inlawrev-27131	310	153	,	,	PUNCT
inlawrev-27131	310	154	2021	2021	NUM
inlawrev-27131	310	155	,	,	PUNCT
inlawrev-27131	310	156	the	the	DET
inlawrev-27131	310	157	irs	irs	PROPN
inlawrev-27131	310	158	may	may	AUX
inlawrev-27131	310	159	(	(	PUNCT
inlawrev-27131	310	160	and	and	CCONJ
inlawrev-27131	310	161	hopefully	hopefully	ADV
inlawrev-27131	310	162	will	will	AUX
inlawrev-27131	310	163	)	)	PUNCT
inlawrev-27131	310	164	issue	issue	VERB
inlawrev-27131	310	165	guidance	guidance	NOUN
inlawrev-27131	310	166	providing	provide	VERB
inlawrev-27131	310	167	for	for	ADP
inlawrev-27131	310	168	transition	transition	NOUN
inlawrev-27131	310	169	relief	relief	NOUN
inlawrev-27131	310	170	for	for	ADP
inlawrev-27131	310	171	employers	employer	NOUN
inlawrev-27131	310	172	affected	affect	VERB
inlawrev-27131	310	173	by	by	ADP
inlawrev-27131	310	174	such	such	ADJ
inlawrev-27131	310	175	retroactive	retroactive	ADJ
inlawrev-27131	310	176	change	change	NOUN
inlawrev-27131	310	177	,	,	PUNCT
inlawrev-27131	310	178	since	since	SCONJ
inlawrev-27131	310	179	many	many	ADJ
inlawrev-27131	310	180	employers	employer	NOUN
inlawrev-27131	310	181	likely	likely	ADV
inlawrev-27131	310	182	reduced	reduce	VERB
inlawrev-27131	310	183	their	their	PRON
inlawrev-27131	310	184	employment	employment	NOUN
inlawrev-27131	310	185	tax	tax	NOUN
inlawrev-27131	310	186	deposits	deposit	NOUN
inlawrev-27131	310	187	in	in	ADP
inlawrev-27131	310	188	anticipation	anticipation	NOUN
inlawrev-27131	310	189	of	of	ADP
inlawrev-27131	310	190	the	the	DET
inlawrev-27131	310	191	availability	availability	NOUN
inlawrev-27131	310	192	of	of	ADP
inlawrev-27131	310	193	the	the	DET
inlawrev-27131	310	194	erc	erc	PROPN
inlawrev-27131	310	195	throughout	throughout	ADP
inlawrev-27131	310	196	the	the	DET
inlawrev-27131	310	197	2021	2021	NUM
inlawrev-27131	310	198	tax	tax	NOUN
inlawrev-27131	310	199	year	year	NOUN
inlawrev-27131	310	200	or	or	CCONJ
inlawrev-27131	310	201	requested	request	VERB
inlawrev-27131	310	202	an	an	DET
inlawrev-27131	310	203	advance	advance	NOUN
inlawrev-27131	310	204	of	of	ADP
inlawrev-27131	310	205	the	the	DET
inlawrev-27131	310	206	erc	erc	PROPN
inlawrev-27131	310	207	in	in	ADP
inlawrev-27131	310	208	the	the	DET
inlawrev-27131	310	209	fourth	fourth	ADJ
inlawrev-27131	310	210	quarter	quarter	NOUN
inlawrev-27131	310	211	by	by	ADP
inlawrev-27131	310	212	filing	file	VERB
inlawrev-27131	310	213	form	form	NOUN
inlawrev-27131	310	214	7200	7200	NUM
inlawrev-27131	310	215	.	.	PUNCT
inlawrev-27131	311	1	affected	affect	VERB
inlawrev-27131	311	2	employers	employer	NOUN
inlawrev-27131	311	3	and	and	CCONJ
inlawrev-27131	311	4	tax	tax	NOUN
inlawrev-27131	311	5	practitioners	practitioner	NOUN
inlawrev-27131	311	6	should	should	AUX
inlawrev-27131	311	7	be	be	AUX
inlawrev-27131	311	8	on	on	ADP
inlawrev-27131	311	9	the	the	DET
inlawrev-27131	311	10	lookout	lookout	NOUN
inlawrev-27131	311	11	for	for	ADP
inlawrev-27131	311	12	such	such	ADJ
inlawrev-27131	311	13	guidance	guidance	NOUN
inlawrev-27131	311	14	.	.	PUNCT
inlawrev-27131	312	1	iii	iii	X
inlawrev-27131	312	2	.	.	PUNCT
inlawrev-27131	313	1	additional	additional	ADJ
inlawrev-27131	313	2	cares	care	NOUN
inlawrev-27131	313	3	act	act	NOUN
inlawrev-27131	313	4	and	and	CCONJ
inlawrev-27131	313	5	2021	2021	NUM
inlawrev-27131	313	6	law	law	NOUN
inlawrev-27131	313	7	updates	update	VERB
inlawrev-27131	313	8	a.	a.	NOUN
inlawrev-27131	313	9	ppp	ppp	PROPN
inlawrev-27131	313	10	loan	loan	PROPN
inlawrev-27131	313	11	forgiveness	forgiveness	NOUN
inlawrev-27131	313	12	tax	tax	NOUN
inlawrev-27131	313	13	issues	issue	NOUN
inlawrev-27131	313	14	section	section	NOUN
inlawrev-27131	313	15	1106(b	1106(b	NUM
inlawrev-27131	313	16	)	)	PUNCT
inlawrev-27131	313	17	of	of	ADP
inlawrev-27131	313	18	the	the	DET
inlawrev-27131	313	19	cares	care	NOUN
inlawrev-27131	313	20	act	act	NOUN
inlawrev-27131	313	21	provides	provide	VERB
inlawrev-27131	313	22	for	for	ADP
inlawrev-27131	313	23	the	the	DET
inlawrev-27131	313	24	forgiveness	forgiveness	NOUN
inlawrev-27131	313	25	of	of	ADP
inlawrev-27131	313	26	“	"	PUNCT
inlawrev-27131	313	27	covered	covered	ADJ
inlawrev-27131	313	28	loans	loan	NOUN
inlawrev-27131	313	29	,	,	PUNCT
inlawrev-27131	313	30	”	"	PUNCT
inlawrev-27131	313	31	i.e.	i.e.	X
inlawrev-27131	313	32	,	,	PUNCT
inlawrev-27131	313	33	paycheck	paycheck	NOUN
inlawrev-27131	313	34	protection	protection	NOUN
inlawrev-27131	313	35	program	program	PROPN
inlawrev-27131	313	36	(	(	PUNCT
inlawrev-27131	313	37	ppp	ppp	NOUN
inlawrev-27131	313	38	)	)	PUNCT
inlawrev-27131	313	39	loans	loan	NOUN
inlawrev-27131	313	40	,	,	PUNCT
inlawrev-27131	313	41	and	and	CCONJ
inlawrev-27131	313	42	section	section	NOUN
inlawrev-27131	313	43	1106(i	1106(i	NUM
inlawrev-27131	313	44	)	)	PUNCT
inlawrev-27131	313	45	of	of	ADP
inlawrev-27131	313	46	the	the	DET
inlawrev-27131	313	47	cares	care	NOUN
inlawrev-27131	313	48	act	act	NOUN
inlawrev-27131	313	49	provides	provide	VERB
inlawrev-27131	313	50	,	,	PUNCT
inlawrev-27131	313	51	for	for	ADP
inlawrev-27131	313	52	purposes	purpose	NOUN
inlawrev-27131	313	53	of	of	ADP
inlawrev-27131	313	54	the	the	DET
inlawrev-27131	313	55	code	code	NOUN
inlawrev-27131	313	56	,	,	PUNCT
inlawrev-27131	313	57	that	that	SCONJ
inlawrev-27131	313	58	any	any	DET
inlawrev-27131	313	59	amount	amount	NOUN
inlawrev-27131	313	60	that	that	PRON
inlawrev-27131	313	61	otherwise	otherwise	ADV
inlawrev-27131	313	62	would	would	AUX
inlawrev-27131	313	63	be	be	AUX
inlawrev-27131	313	64	includible	includible	ADJ
inlawrev-27131	313	65	in	in	ADP
inlawrev-27131	313	66	an	an	DET
inlawrev-27131	313	67	eligible	eligible	ADJ
inlawrev-27131	313	68	recipient	recipient	NOUN
inlawrev-27131	313	69	’s	’s	PART
inlawrev-27131	313	70	gross	gross	ADJ
inlawrev-27131	313	71	income	income	NOUN
inlawrev-27131	313	72	by	by	ADP
inlawrev-27131	313	73	reason	reason	NOUN
inlawrev-27131	313	74	of	of	ADP
inlawrev-27131	313	75	such	such	ADJ
inlawrev-27131	313	76	see	see	NOUN
inlawrev-27131	313	77	also	also	ADV
inlawrev-27131	313	78	i.r.s	i.r.s	PROPN
inlawrev-27131	313	79	.	.	PUNCT
inlawrev-27131	313	80	notice	notice	VERB
inlawrev-27131	313	81	2021	2021	NUM
inlawrev-27131	313	82	-	-	SYM
inlawrev-27131	313	83	20	20	NUM
inlawrev-27131	313	84	,	,	PUNCT
inlawrev-27131	313	85	2021	2021	NUM
inlawrev-27131	313	86	-	-	SYM
inlawrev-27131	313	87	11	11	NUM
inlawrev-27131	313	88	i.r.b	i.r.b	NOUN
inlawrev-27131	313	89	.	.	PUNCT
inlawrev-27131	314	1	922	922	NUM
inlawrev-27131	314	2	(	(	PUNCT
inlawrev-27131	314	3	amended	amend	VERB
inlawrev-27131	314	4	by	by	ADP
inlawrev-27131	314	5	i.r.s	i.r.	NOUN
inlawrev-27131	314	6	.	.	PUNCT
inlawrev-27131	314	7	notice	notice	VERB
inlawrev-27131	314	8	2021	2021	NUM
inlawrev-27131	314	9	-	-	SYM
inlawrev-27131	314	10	23	23	NUM
inlawrev-27131	314	11	,	,	PUNCT
inlawrev-27131	314	12	2021	2021	NUM
inlawrev-27131	314	13	-	-	SYM
inlawrev-27131	314	14	16	16	NUM
inlawrev-27131	314	15	ir.b	ir.b	NOUN
inlawrev-27131	314	16	.	.	PUNCT
inlawrev-27131	314	17	1113	1113	NUM
inlawrev-27131	314	18	)	)	PUNCT
inlawrev-27131	314	19	;	;	PUNCT
inlawrev-27131	314	20	see	see	VERB
inlawrev-27131	314	21	also	also	ADV
inlawrev-27131	314	22	irs	irs	PROPN
inlawrev-27131	314	23	faqs	faqs	PROPN
inlawrev-27131	314	24	:	:	PUNCT
inlawrev-27131	314	25	employee	employee	NOUN
inlawrev-27131	314	26	retention	retention	NOUN
inlawrev-27131	314	27	credit	credit	NOUN
inlawrev-27131	314	28	under	under	ADP
inlawrev-27131	314	29	the	the	DET
inlawrev-27131	314	30	cares	care	NOUN
inlawrev-27131	314	31	act	act	PROPN
inlawrev-27131	314	32	,	,	PUNCT
inlawrev-27131	314	33	internal	internal	ADJ
inlawrev-27131	314	34	revenue	revenue	NOUN
inlawrev-27131	314	35	serv	serv	NOUN
inlawrev-27131	314	36	.	.	PUNCT
inlawrev-27131	315	1	(	(	PUNCT
inlawrev-27131	315	2	last	last	ADJ
inlawrev-27131	315	3	updated	update	VERB
inlawrev-27131	315	4	dec	dec	PROPN
inlawrev-27131	315	5	.	.	PROPN
inlawrev-27131	315	6	27	27	NUM
inlawrev-27131	315	7	,	,	PUNCT
inlawrev-27131	315	8	2021	2021	NUM
inlawrev-27131	315	9	)	)	PUNCT
inlawrev-27131	315	10	,	,	PUNCT
inlawrev-27131	315	11	https://www.irs.gov/newsroom/faqs-employeeretention-credit-under-the-cares-act	https://www.irs.gov/newsroom/faqs-employeeretention-credit-under-the-cares-act	X
inlawrev-27131	316	1	[	[	X
inlawrev-27131	316	2	https://perma.cc/3wvq-64sr	https://perma.cc/3wvq-64sr	NUM
inlawrev-27131	316	3	]	]	X
inlawrev-27131	316	4	.	.	PUNCT
inlawrev-27131	317	1	74	74	NUM
inlawrev-27131	317	2	.	.	PUNCT
inlawrev-27131	318	1	cares	cares	PROPN
inlawrev-27131	318	2	act	act	VERB
inlawrev-27131	318	3	§	§	PROPN
inlawrev-27131	318	4	2301(b	2301(b	NOUN
inlawrev-27131	318	5	)	)	PUNCT
inlawrev-27131	318	6	,	,	PUNCT
inlawrev-27131	318	7	pub	pub	NOUN
inlawrev-27131	318	8	.	.	PUNCT
inlawrev-27131	319	1	l.	l.	PROPN
inlawrev-27131	319	2	no	no	INTJ
inlawrev-27131	319	3	.	.	PROPN
inlawrev-27131	320	1	116	116	NUM
inlawrev-27131	320	2	-	-	SYM
inlawrev-27131	320	3	136	136	NUM
inlawrev-27131	320	4	,	,	PUNCT
inlawrev-27131	320	5	134	134	NUM
inlawrev-27131	320	6	stat	stat	NOUN
inlawrev-27131	320	7	.	.	PUNCT
inlawrev-27131	321	1	281	281	NUM
inlawrev-27131	321	2	(	(	PUNCT
inlawrev-27131	321	3	2020	2020	NUM
inlawrev-27131	321	4	)	)	PUNCT
inlawrev-27131	321	5	;	;	PUNCT
inlawrev-27131	322	1	26	26	NUM
inlawrev-27131	322	2	u.s.c	u.s.c	NOUN
inlawrev-27131	322	3	.	.	PUNCT
inlawrev-27131	323	1	§	§	NOUN
inlawrev-27131	323	2	3134(b)(3	3134(b)(3	NOUN
inlawrev-27131	323	3	)	)	PUNCT
inlawrev-27131	323	4	;	;	PUNCT
inlawrev-27131	323	5	see	see	VERB
inlawrev-27131	323	6	also	also	ADV
inlawrev-27131	323	7	how	how	SCONJ
inlawrev-27131	323	8	to	to	PART
inlawrev-27131	323	9	claim	claim	VERB
inlawrev-27131	323	10	the	the	DET
inlawrev-27131	323	11	credits	credit	NOUN
inlawrev-27131	323	12	,	,	PUNCT
inlawrev-27131	323	13	internal	internal	ADJ
inlawrev-27131	323	14	revenue	revenue	NOUN
inlawrev-27131	323	15	serv	serv	X
inlawrev-27131	323	16	.	.	PUNCT
inlawrev-27131	323	17	,	,	PUNCT
inlawrev-27131	323	18	https://www.irs.gov/newsroom/howto-claim-the-credits	https://www.irs.gov/newsroom/howto-claim-the-credit	NOUN
inlawrev-27131	323	19	(	(	PUNCT
inlawrev-27131	323	20	dec	dec	PROPN
inlawrev-27131	323	21	.	.	PROPN
inlawrev-27131	323	22	20	20	NUM
inlawrev-27131	323	23	,	,	PUNCT
inlawrev-27131	323	24	2021	2021	NUM
inlawrev-27131	323	25	)	)	PUNCT
inlawrev-27131	324	1	[	[	X
inlawrev-27131	324	2	https://perma.cc/w3h4-r3rr	https://perma.cc/w3h4-r3rr	X
inlawrev-27131	324	3	]	]	PUNCT
inlawrev-27131	324	4	.	.	PUNCT
inlawrev-27131	325	1	75	75	NUM
inlawrev-27131	325	2	.	.	PUNCT
inlawrev-27131	326	1	see	see	VERB
inlawrev-27131	326	2	treas	treas	PROPN
inlawrev-27131	326	3	.	.	PUNCT
inlawrev-27131	327	1	reg	reg	PROPN
inlawrev-27131	327	2	.	.	PUNCT
inlawrev-27131	328	1	§	§	PROPN
inlawrev-27131	328	2	31.3111	31.3111	NUM
inlawrev-27131	328	3	-	-	SYM
inlawrev-27131	328	4	6	6	NUM
inlawrev-27131	328	5	t	t	NOUN
inlawrev-27131	328	6	(	(	PUNCT
inlawrev-27131	328	7	2020	2020	NUM
inlawrev-27131	328	8	)	)	PUNCT
inlawrev-27131	328	9	;	;	PUNCT
inlawrev-27131	329	1	treas	treas	PROPN
inlawrev-27131	329	2	.	.	PUNCT
inlawrev-27131	330	1	reg	reg	PROPN
inlawrev-27131	330	2	.	.	PUNCT
inlawrev-27131	331	1	§	§	PROPN
inlawrev-27131	331	2	31.3221	31.3221	NUM
inlawrev-27131	331	3	-	-	SYM
inlawrev-27131	331	4	5	5	NUM
inlawrev-27131	331	5	t	t	NOUN
inlawrev-27131	331	6	(	(	PUNCT
inlawrev-27131	331	7	2020	2020	NUM
inlawrev-27131	331	8	)	)	PUNCT
inlawrev-27131	331	9	.	.	PUNCT
inlawrev-27131	332	1	76	76	NUM
inlawrev-27131	332	2	.	.	PUNCT
inlawrev-27131	333	1	see	see	VERB
inlawrev-27131	333	2	i.r.s	i.r.s	PROPN
inlawrev-27131	333	3	.	.	PUNCT
inlawrev-27131	334	1	news	news	NOUN
inlawrev-27131	334	2	release	release	NOUN
inlawrev-27131	334	3	ir-2020	ir-2020	NOUN
inlawrev-27131	334	4	-	-	PUNCT
inlawrev-27131	334	5	169	169	NUM
inlawrev-27131	334	6	(	(	PUNCT
inlawrev-27131	334	7	july	july	PROPN
inlawrev-27131	334	8	27	27	NUM
inlawrev-27131	334	9	,	,	PUNCT
inlawrev-27131	334	10	2020	2020	NUM
inlawrev-27131	334	11	)	)	PUNCT
inlawrev-27131	334	12	.	.	PUNCT
inlawrev-27131	335	1	77	77	NUM
inlawrev-27131	335	2	.	.	PUNCT
inlawrev-27131	336	1	cares	cares	PROPN
inlawrev-27131	336	2	act	act	VERB
inlawrev-27131	336	3	§	§	PROPN
inlawrev-27131	336	4	2301(k	2301(k	NUM
inlawrev-27131	336	5	)	)	PUNCT
inlawrev-27131	336	6	,	,	PUNCT
inlawrev-27131	336	7	pub	pub	NOUN
inlawrev-27131	336	8	.	.	PUNCT
inlawrev-27131	337	1	l.	l.	PROPN
inlawrev-27131	337	2	no	no	INTJ
inlawrev-27131	337	3	.	.	PROPN
inlawrev-27131	338	1	116	116	NUM
inlawrev-27131	338	2	-	-	SYM
inlawrev-27131	338	3	136	136	NUM
inlawrev-27131	338	4	,	,	PUNCT
inlawrev-27131	338	5	134	134	NUM
inlawrev-27131	338	6	stat	stat	NOUN
inlawrev-27131	338	7	.	.	PUNCT
inlawrev-27131	339	1	281	281	NUM
inlawrev-27131	339	2	(	(	PUNCT
inlawrev-27131	339	3	2020	2020	NUM
inlawrev-27131	339	4	)	)	PUNCT
inlawrev-27131	339	5	;	;	PUNCT
inlawrev-27131	340	1	26	26	NUM
inlawrev-27131	340	2	u.s.c	u.s.c	NOUN
inlawrev-27131	340	3	.	.	PUNCT
inlawrev-27131	341	1	§	§	PROPN
inlawrev-27131	341	2	3134(k	3134(k	PROPN
inlawrev-27131	341	3	)	)	PUNCT
inlawrev-27131	342	1	;	;	PUNCT
inlawrev-27131	342	2	see	see	VERB
inlawrev-27131	342	3	also	also	ADV
inlawrev-27131	342	4	i.r.s	i.r.s	PROPN
inlawrev-27131	342	5	.	.	PUNCT
inlawrev-27131	343	1	notice	notice	VERB
inlawrev-27131	343	2	2020	2020	NUM
inlawrev-27131	343	3	-	-	SYM
inlawrev-27131	343	4	22	22	NUM
inlawrev-27131	343	5	,	,	PUNCT
inlawrev-27131	343	6	2020	2020	NUM
inlawrev-27131	343	7	-	-	SYM
inlawrev-27131	343	8	17	17	NUM
inlawrev-27131	343	9	i.r.b	i.r.b	NOUN
inlawrev-27131	343	10	.	.	PUNCT
inlawrev-27131	344	1	664	664	NUM
inlawrev-27131	344	2	(	(	PUNCT
inlawrev-27131	344	3	amended	amend	VERB
inlawrev-27131	344	4	by	by	ADP
inlawrev-27131	344	5	i.r.s	i.r.s	PROPN
inlawrev-27131	344	6	.	.	PUNCT
inlawrev-27131	344	7	notice	notice	VERB
inlawrev-27131	344	8	2021	2021	NUM
inlawrev-27131	344	9	-	-	SYM
inlawrev-27131	344	10	24	24	NUM
inlawrev-27131	344	11	,	,	PUNCT
inlawrev-27131	344	12	2020	2020	NUM
inlawrev-27131	344	13	-	-	SYM
inlawrev-27131	344	14	18	18	NUM
inlawrev-27131	344	15	i.r.b	i.r.b	NOUN
inlawrev-27131	344	16	.	.	PUNCT
inlawrev-27131	344	17	1122	1122	NUM
inlawrev-27131	344	18	)	)	PUNCT
inlawrev-27131	344	19	;	;	PUNCT
inlawrev-27131	345	1	i.r.s	i.r.s	PROPN
inlawrev-27131	345	2	.	.	PUNCT
inlawrev-27131	346	1	notice	notice	VERB
inlawrev-27131	346	2	2021	2021	NUM
inlawrev-27131	346	3	-	-	SYM
inlawrev-27131	346	4	20	20	NUM
inlawrev-27131	346	5	,	,	PUNCT
inlawrev-27131	346	6	2021	2021	NUM
inlawrev-27131	346	7	-	-	SYM
inlawrev-27131	346	8	11	11	NUM
inlawrev-27131	346	9	i.r.b	i.r.b	NOUN
inlawrev-27131	346	10	.	.	PUNCT
inlawrev-27131	347	1	922	922	NUM
inlawrev-27131	347	2	(	(	PUNCT
inlawrev-27131	347	3	amended	amend	VERB
inlawrev-27131	347	4	by	by	ADP
inlawrev-27131	347	5	i.r.s	i.r.	NOUN
inlawrev-27131	347	6	.	.	PUNCT
inlawrev-27131	347	7	notice	notice	VERB
inlawrev-27131	347	8	2021	2021	NUM
inlawrev-27131	347	9	-	-	SYM
inlawrev-27131	347	10	23	23	NUM
inlawrev-27131	347	11	,	,	PUNCT
inlawrev-27131	347	12	202116	202116	NUM
inlawrev-27131	347	13	i.r.b	i.r.b	NOUN
inlawrev-27131	347	14	.	.	PUNCT
inlawrev-27131	347	15	1113	1113	NUM
inlawrev-27131	347	16	)	)	PUNCT
inlawrev-27131	347	17	;	;	PUNCT
inlawrev-27131	347	18	see	see	VERB
inlawrev-27131	347	19	also	also	ADV
inlawrev-27131	347	20	how	how	SCONJ
inlawrev-27131	347	21	to	to	PART
inlawrev-27131	347	22	claim	claim	VERB
inlawrev-27131	347	23	the	the	DET
inlawrev-27131	347	24	credits	credit	NOUN
inlawrev-27131	347	25	,	,	PUNCT
inlawrev-27131	347	26	internal	internal	ADJ
inlawrev-27131	347	27	revenue	revenue	NOUN
inlawrev-27131	347	28	serv	serv	NOUN
inlawrev-27131	347	29	.	.	PUNCT
inlawrev-27131	348	1	(	(	PUNCT
inlawrev-27131	348	2	last	last	ADJ
inlawrev-27131	348	3	updated	update	VERB
inlawrev-27131	348	4	dec	dec	PROPN
inlawrev-27131	348	5	.	.	PROPN
inlawrev-27131	348	6	20	20	NUM
inlawrev-27131	348	7	,	,	PUNCT
inlawrev-27131	348	8	2021	2021	NUM
inlawrev-27131	348	9	)	)	PUNCT
inlawrev-27131	348	10	,	,	PUNCT
inlawrev-27131	348	11	https://www.irs.gov/newsroom/how-to-claim-the-credits	https://www.irs.gov/newsroom/how-to-claim-the-credit	NOUN
inlawrev-27131	348	12	[	[	X
inlawrev-27131	348	13	https://perma.cc/w3h4-r3rr	https://perma.cc/w3h4-r3rr	X
inlawrev-27131	348	14	]	]	PUNCT
inlawrev-27131	348	15	.	.	PUNCT
inlawrev-27131	349	1	2022	2022	NUM
inlawrev-27131	349	2	]	]	PUNCT
inlawrev-27131	349	3	tax	tax	NOUN
inlawrev-27131	349	4	law	law	NOUN
inlawrev-27131	349	5	–	–	PUNCT
inlawrev-27131	349	6	federal	federal	ADJ
inlawrev-27131	349	7	663	663	NUM
inlawrev-27131	349	8	forgiveness	forgiveness	NOUN
inlawrev-27131	349	9	is	be	AUX
inlawrev-27131	349	10	excluded	exclude	VERB
inlawrev-27131	349	11	from	from	ADP
inlawrev-27131	349	12	gross	gross	ADJ
inlawrev-27131	349	13	income.78	income.78	PROPN
inlawrev-27131	349	14	although	although	SCONJ
inlawrev-27131	349	15	expenses	expense	NOUN
inlawrev-27131	349	16	paid	pay	VERB
inlawrev-27131	349	17	from	from	ADP
inlawrev-27131	349	18	the	the	DET
inlawrev-27131	349	19	proceeds	proceed	NOUN
inlawrev-27131	349	20	of	of	ADP
inlawrev-27131	349	21	a	a	DET
inlawrev-27131	349	22	forgiven	forgive	VERB
inlawrev-27131	349	23	ppp	ppp	NOUN
inlawrev-27131	349	24	loan	loan	NOUN
inlawrev-27131	349	25	would	would	AUX
inlawrev-27131	349	26	ordinarily	ordinarily	ADV
inlawrev-27131	349	27	be	be	AUX
inlawrev-27131	349	28	disallowed	disallow	VERB
inlawrev-27131	349	29	under	under	ADP
inlawrev-27131	349	30	section	section	NOUN
inlawrev-27131	349	31	265(a)(1	265(a)(1	PROPN
inlawrev-27131	349	32	)	)	PUNCT
inlawrev-27131	349	33	of	of	ADP
inlawrev-27131	349	34	the	the	DET
inlawrev-27131	349	35	code	code	NOUN
inlawrev-27131	349	36	(	(	PUNCT
inlawrev-27131	349	37	regarding	regard	VERB
inlawrev-27131	349	38	expenses	expense	NOUN
inlawrev-27131	349	39	and	and	CCONJ
inlawrev-27131	349	40	interest	interest	NOUN
inlawrev-27131	349	41	relating	relate	VERB
inlawrev-27131	349	42	to	to	ADP
inlawrev-27131	349	43	tax	tax	NOUN
inlawrev-27131	349	44	-	-	PUNCT
inlawrev-27131	349	45	exempt	exempt	ADJ
inlawrev-27131	349	46	income	income	NOUN
inlawrev-27131	349	47	)	)	PUNCT
inlawrev-27131	349	48	and	and	CCONJ
inlawrev-27131	349	49	appropriate	appropriate	ADJ
inlawrev-27131	349	50	treasury	treasury	NOUN
inlawrev-27131	349	51	regulations	regulation	NOUN
inlawrev-27131	349	52	,	,	PUNCT
inlawrev-27131	349	53	section	section	NOUN
inlawrev-27131	349	54	276(a	276(a	NUM
inlawrev-27131	349	55	)	)	PUNCT
inlawrev-27131	349	56	of	of	ADP
inlawrev-27131	349	57	the	the	DET
inlawrev-27131	349	58	consolidated	consolidated	ADJ
inlawrev-27131	349	59	appropriations	appropriation	NOUN
inlawrev-27131	349	60	act	act	PROPN
inlawrev-27131	349	61	,	,	PUNCT
inlawrev-27131	349	62	2021	2021	NUM
inlawrev-27131	349	63	,	,	PUNCT
inlawrev-27131	349	64	pub	pub	NOUN
inlawrev-27131	349	65	.	.	PUNCT
inlawrev-27131	350	1	l.	l.	PROPN
inlawrev-27131	350	2	no	no	INTJ
inlawrev-27131	350	3	.	.	PROPN
inlawrev-27131	351	1	116	116	NUM
inlawrev-27131	351	2	-	-	SYM
inlawrev-27131	351	3	260	260	NUM
inlawrev-27131	351	4	,	,	PUNCT
inlawrev-27131	351	5	provides	provide	VERB
inlawrev-27131	351	6	that	that	SCONJ
inlawrev-27131	351	7	“	"	PUNCT
inlawrev-27131	351	8	no	no	DET
inlawrev-27131	351	9	deduction	deduction	NOUN
inlawrev-27131	351	10	shall	shall	AUX
inlawrev-27131	351	11	be	be	AUX
inlawrev-27131	351	12	denied	deny	VERB
inlawrev-27131	351	13	,	,	PUNCT
inlawrev-27131	351	14	no	no	DET
inlawrev-27131	351	15	tax	tax	NOUN
inlawrev-27131	351	16	attribute	attribute	NOUN
inlawrev-27131	351	17	shall	shall	AUX
inlawrev-27131	351	18	be	be	AUX
inlawrev-27131	351	19	reduced	reduce	VERB
inlawrev-27131	351	20	,	,	PUNCT
inlawrev-27131	351	21	and	and	CCONJ
inlawrev-27131	351	22	no	no	DET
inlawrev-27131	351	23	basis	basis	NOUN
inlawrev-27131	351	24	increase	increase	NOUN
inlawrev-27131	351	25	shall	shall	AUX
inlawrev-27131	351	26	be	be	AUX
inlawrev-27131	351	27	denied	deny	VERB
inlawrev-27131	351	28	,	,	PUNCT
inlawrev-27131	351	29	by	by	ADP
inlawrev-27131	351	30	reason	reason	NOUN
inlawrev-27131	351	31	of	of	ADP
inlawrev-27131	351	32	the	the	DET
inlawrev-27131	351	33	exclusion	exclusion	NOUN
inlawrev-27131	351	34	from	from	ADP
inlawrev-27131	351	35	gross	gross	ADJ
inlawrev-27131	351	36	income	income	NOUN
inlawrev-27131	351	37	,	,	PUNCT
inlawrev-27131	351	38	”	"	PUNCT
inlawrev-27131	351	39	and	and	CCONJ
inlawrev-27131	351	40	also	also	ADV
inlawrev-27131	351	41	that	that	PRON
inlawrev-27131	351	42	,	,	PUNCT
inlawrev-27131	351	43	(	(	PUNCT
inlawrev-27131	351	44	ii	ii	NOUN
inlawrev-27131	351	45	)	)	PUNCT
inlawrev-27131	351	46	in	in	ADP
inlawrev-27131	351	47	the	the	DET
inlawrev-27131	351	48	case	case	NOUN
inlawrev-27131	351	49	of	of	ADP
inlawrev-27131	351	50	a	a	DET
inlawrev-27131	351	51	partnership	partnership	NOUN
inlawrev-27131	351	52	or	or	CCONJ
inlawrev-27131	351	53	s	s	PROPN
inlawrev-27131	351	54	corporation	corporation	NOUN
inlawrev-27131	351	55	,	,	PUNCT
inlawrev-27131	351	56	“	"	PUNCT
inlawrev-27131	351	57	any	any	DET
inlawrev-27131	351	58	amount	amount	NOUN
inlawrev-27131	351	59	excluded	exclude	VERB
inlawrev-27131	351	60	.	.	PUNCT
inlawrev-27131	351	61	.	.	PUNCT
inlawrev-27131	352	1	.	.	PUNCT
inlawrev-27131	353	1	shall	shall	AUX
inlawrev-27131	353	2	be	be	AUX
inlawrev-27131	353	3	treated	treat	VERB
inlawrev-27131	353	4	as	as	ADP
inlawrev-27131	353	5	taxexempt	taxexempt	ADJ
inlawrev-27131	353	6	income	income	NOUN
inlawrev-27131	353	7	for	for	ADP
inlawrev-27131	353	8	purposes	purpose	NOUN
inlawrev-27131	353	9	of	of	ADP
inlawrev-27131	353	10	sections	section	NOUN
inlawrev-27131	353	11	705	705	NUM
inlawrev-27131	353	12	and	and	CCONJ
inlawrev-27131	353	13	1366	1366	NUM
inlawrev-27131	353	14	of	of	ADP
inlawrev-27131	353	15	the	the	DET
inlawrev-27131	353	16	[	[	X
inlawrev-27131	353	17	code].”79	code].”79	PROPN
inlawrev-27131	353	18	b.	b.	PROPN
inlawrev-27131	353	19	business	business	PROPN
inlawrev-27131	353	20	interest	interest	NOUN
inlawrev-27131	353	21	expense	expense	NOUN
inlawrev-27131	353	22	deduction	deduction	NOUN
inlawrev-27131	353	23	increase	increase	VERB
inlawrev-27131	353	24	the	the	DET
inlawrev-27131	353	25	business	business	NOUN
inlawrev-27131	353	26	interest	interest	NOUN
inlawrev-27131	353	27	expense	expense	NOUN
inlawrev-27131	353	28	deduction	deduction	NOUN
inlawrev-27131	353	29	under	under	ADP
inlawrev-27131	353	30	section	section	NOUN
inlawrev-27131	353	31	163(j	163(j	PROPN
inlawrev-27131	353	32	)	)	PUNCT
inlawrev-27131	353	33	of	of	ADP
inlawrev-27131	353	34	the	the	DET
inlawrev-27131	353	35	code	code	NOUN
inlawrev-27131	353	36	,	,	PUNCT
inlawrev-27131	353	37	as	as	SCONJ
inlawrev-27131	353	38	amended	amend	VERB
inlawrev-27131	353	39	by	by	ADP
inlawrev-27131	353	40	the	the	DET
inlawrev-27131	353	41	tax	tax	NOUN
inlawrev-27131	353	42	cuts	cut	NOUN
inlawrev-27131	353	43	and	and	CCONJ
inlawrev-27131	353	44	jobs	job	NOUN
inlawrev-27131	353	45	act	act	PROPN
inlawrev-27131	353	46	,	,	PUNCT
inlawrev-27131	353	47	pub	pub	NOUN
inlawrev-27131	353	48	.	.	PUNCT
inlawrev-27131	354	1	l.	l.	PROPN
inlawrev-27131	354	2	no	no	INTJ
inlawrev-27131	354	3	.	.	PROPN
inlawrev-27131	355	1	115	115	NUM
inlawrev-27131	355	2	-	-	SYM
inlawrev-27131	355	3	97	97	NUM
inlawrev-27131	355	4	,	,	PUNCT
inlawrev-27131	355	5	is	be	AUX
inlawrev-27131	355	6	limited	limit	VERB
inlawrev-27131	355	7	to	to	ADP
inlawrev-27131	355	8	30	30	NUM
inlawrev-27131	355	9	%	%	NOUN
inlawrev-27131	355	10	of	of	ADP
inlawrev-27131	355	11	a	a	DET
inlawrev-27131	355	12	taxpayer	taxpayer	NOUN
inlawrev-27131	355	13	’s	’s	PART
inlawrev-27131	355	14	adjusted	adjust	VERB
inlawrev-27131	355	15	taxable	taxable	ADJ
inlawrev-27131	355	16	income	income	NOUN
inlawrev-27131	355	17	for	for	ADP
inlawrev-27131	355	18	the	the	DET
inlawrev-27131	355	19	taxable	taxable	ADJ
inlawrev-27131	355	20	year	year	NOUN
inlawrev-27131	355	21	.	.	PUNCT
inlawrev-27131	356	1	the	the	DET
inlawrev-27131	356	2	cares	care	NOUN
inlawrev-27131	356	3	act	act	VERB
inlawrev-27131	356	4	temporarily	temporarily	ADV
inlawrev-27131	356	5	increased	increase	VERB
inlawrev-27131	356	6	the	the	DET
inlawrev-27131	356	7	deductible	deductible	ADJ
inlawrev-27131	356	8	amount	amount	NOUN
inlawrev-27131	356	9	of	of	ADP
inlawrev-27131	356	10	the	the	DET
inlawrev-27131	356	11	business	business	NOUN
inlawrev-27131	356	12	interest	interest	NOUN
inlawrev-27131	356	13	expense	expense	NOUN
inlawrev-27131	356	14	for	for	ADP
inlawrev-27131	356	15	taxable	taxable	ADJ
inlawrev-27131	356	16	years	year	NOUN
inlawrev-27131	356	17	2019	2019	NUM
inlawrev-27131	356	18	and	and	CCONJ
inlawrev-27131	356	19	2020	2020	NUM
inlawrev-27131	356	20	by	by	ADP
inlawrev-27131	356	21	increasing	increase	VERB
inlawrev-27131	356	22	the	the	DET
inlawrev-27131	356	23	current	current	ADJ
inlawrev-27131	356	24	30	30	NUM
inlawrev-27131	356	25	%	%	NOUN
inlawrev-27131	356	26	limitation	limitation	NOUN
inlawrev-27131	356	27	to	to	ADP
inlawrev-27131	356	28	50%.80	50%.80	NUM
inlawrev-27131	356	29	for	for	ADP
inlawrev-27131	356	30	partnerships	partnership	NOUN
inlawrev-27131	356	31	,	,	PUNCT
inlawrev-27131	356	32	the	the	DET
inlawrev-27131	356	33	increased	increase	VERB
inlawrev-27131	356	34	limitation	limitation	NOUN
inlawrev-27131	356	35	only	only	ADV
inlawrev-27131	356	36	applied	apply	VERB
inlawrev-27131	356	37	for	for	ADP
inlawrev-27131	356	38	taxable	taxable	ADJ
inlawrev-27131	356	39	year	year	NOUN
inlawrev-27131	356	40	2020	2020	NUM
inlawrev-27131	356	41	.	.	PUNCT
inlawrev-27131	357	1	instead	instead	ADV
inlawrev-27131	357	2	,	,	PUNCT
inlawrev-27131	357	3	unless	unless	SCONJ
inlawrev-27131	357	4	a	a	DET
inlawrev-27131	357	5	partner	partner	NOUN
inlawrev-27131	357	6	elects	elect	NOUN
inlawrev-27131	357	7	otherwise	otherwise	ADV
inlawrev-27131	357	8	,	,	PUNCT
inlawrev-27131	357	9	50	50	NUM
inlawrev-27131	357	10	%	%	NOUN
inlawrev-27131	357	11	of	of	ADP
inlawrev-27131	357	12	a	a	DET
inlawrev-27131	357	13	partnership	partnership	NOUN
inlawrev-27131	357	14	’s	’s	PART
inlawrev-27131	357	15	2019	2019	NUM
inlawrev-27131	357	16	excess	excess	ADJ
inlawrev-27131	357	17	business	business	NOUN
inlawrev-27131	357	18	interest	interest	NOUN
inlawrev-27131	357	19	expense	expense	NOUN
inlawrev-27131	357	20	allocated	allocate	VERB
inlawrev-27131	357	21	to	to	ADP
inlawrev-27131	357	22	a	a	DET
inlawrev-27131	357	23	partner	partner	NOUN
inlawrev-27131	357	24	under	under	ADP
inlawrev-27131	357	25	section	section	NOUN
inlawrev-27131	357	26	163(j)(4)(b)(ii)(i	163(j)(4)(b)(ii)(i	NUM
inlawrev-27131	357	27	)	)	PUNCT
inlawrev-27131	357	28	of	of	ADP
inlawrev-27131	357	29	the	the	DET
inlawrev-27131	357	30	code	code	NOUN
inlawrev-27131	357	31	is	be	AUX
inlawrev-27131	357	32	“	"	PUNCT
inlawrev-27131	357	33	treated	treat	VERB
inlawrev-27131	357	34	as	as	ADP
inlawrev-27131	357	35	business	business	NOUN
inlawrev-27131	357	36	interest	interest	NOUN
inlawrev-27131	357	37	[	[	X
inlawrev-27131	357	38	which	which	PRON
inlawrev-27131	357	39	is	be	AUX
inlawrev-27131	357	40	]	]	PUNCT
inlawrev-27131	357	41	paid	pay	VERB
inlawrev-27131	357	42	or	or	CCONJ
inlawrev-27131	357	43	accrued	accrue	VERB
inlawrev-27131	357	44	by	by	ADP
inlawrev-27131	357	45	the	the	DET
inlawrev-27131	357	46	partner	partner	NOUN
inlawrev-27131	357	47	”	"	PUNCT
inlawrev-27131	357	48	in	in	ADP
inlawrev-27131	357	49	the	the	DET
inlawrev-27131	357	50	partner	partner	NOUN
inlawrev-27131	357	51	’s	’s	PART
inlawrev-27131	357	52	first	first	ADJ
inlawrev-27131	357	53	taxable	taxable	ADJ
inlawrev-27131	357	54	year	year	NOUN
inlawrev-27131	357	55	beginning	begin	VERB
inlawrev-27131	357	56	in	in	ADP
inlawrev-27131	357	57	2020	2020	NUM
inlawrev-27131	357	58	and	and	CCONJ
inlawrev-27131	357	59	which	which	PRON
inlawrev-27131	357	60	is	be	AUX
inlawrev-27131	357	61	not	not	PART
inlawrev-27131	357	62	subject	subject	ADJ
inlawrev-27131	357	63	to	to	ADP
inlawrev-27131	357	64	the	the	DET
inlawrev-27131	357	65	section	section	NOUN
inlawrev-27131	357	66	163(j	163(j	NUM
inlawrev-27131	357	67	)	)	PUNCT
inlawrev-27131	357	68	limitation	limitation	NOUN
inlawrev-27131	357	69	in	in	ADP
inlawrev-27131	357	70	that	that	PRON
inlawrev-27131	357	71	year.81	year.81	PROPN
inlawrev-27131	357	72	the	the	DET
inlawrev-27131	357	73	other	other	ADJ
inlawrev-27131	357	74	50	50	NUM
inlawrev-27131	357	75	%	%	NOUN
inlawrev-27131	357	76	is	be	AUX
inlawrev-27131	357	77	subject	subject	ADJ
inlawrev-27131	357	78	to	to	ADP
inlawrev-27131	357	79	the	the	DET
inlawrev-27131	357	80	normal	normal	ADJ
inlawrev-27131	357	81	limitations	limitation	NOUN
inlawrev-27131	357	82	for	for	ADP
inlawrev-27131	357	83	the	the	DET
inlawrev-27131	357	84	excess	excess	ADJ
inlawrev-27131	357	85	business	business	NOUN
inlawrev-27131	357	86	interest	interest	NOUN
inlawrev-27131	357	87	deduction.82	deduction.82	PROPN
inlawrev-27131	357	88	c.	c.	PROPN
inlawrev-27131	357	89	net	net	ADJ
inlawrev-27131	357	90	operating	operating	NOUN
inlawrev-27131	357	91	loss	loss	NOUN
inlawrev-27131	357	92	carrybacks	carryback	NOUN
inlawrev-27131	357	93	the	the	DET
inlawrev-27131	357	94	cares	care	NOUN
inlawrev-27131	357	95	act	act	VERB
inlawrev-27131	357	96	retroactively	retroactively	ADV
inlawrev-27131	357	97	allowed	allow	VERB
inlawrev-27131	357	98	taxpayers	taxpayer	NOUN
inlawrev-27131	357	99	to	to	PART
inlawrev-27131	357	100	carryback	carryback	VERB
inlawrev-27131	357	101	net	net	ADJ
inlawrev-27131	357	102	operating	operating	NOUN
inlawrev-27131	357	103	losses	loss	NOUN
inlawrev-27131	357	104	(	(	PUNCT
inlawrev-27131	357	105	nols	nols	PROPN
inlawrev-27131	357	106	)	)	PUNCT
inlawrev-27131	357	107	arising	arise	VERB
inlawrev-27131	357	108	in	in	ADP
inlawrev-27131	357	109	2018	2018	NUM
inlawrev-27131	357	110	,	,	PUNCT
inlawrev-27131	357	111	2019	2019	NUM
inlawrev-27131	357	112	and	and	CCONJ
inlawrev-27131	357	113	2020	2020	NUM
inlawrev-27131	357	114	for	for	ADP
inlawrev-27131	357	115	five	five	NUM
inlawrev-27131	357	116	years	year	NOUN
inlawrev-27131	357	117	,	,	PUNCT
inlawrev-27131	357	118	and	and	CCONJ
inlawrev-27131	357	119	suspended	suspend	VERB
inlawrev-27131	357	120	the	the	DET
inlawrev-27131	357	121	taxable	taxable	ADJ
inlawrev-27131	357	122	income	income	NOUN
inlawrev-27131	357	123	limitation	limitation	NOUN
inlawrev-27131	357	124	imposed	impose	VERB
inlawrev-27131	357	125	on	on	ADP
inlawrev-27131	357	126	nol	nol	NOUN
inlawrev-27131	357	127	carry	carry	VERB
inlawrev-27131	357	128	forwards	forward	NOUN
inlawrev-27131	357	129	arising	arise	VERB
inlawrev-27131	357	130	in	in	ADP
inlawrev-27131	357	131	tax	tax	NOUN
inlawrev-27131	357	132	years	year	NOUN
inlawrev-27131	357	133	commencing	commence	VERB
inlawrev-27131	357	134	prior	prior	ADV
inlawrev-27131	357	135	to	to	ADP
inlawrev-27131	357	136	january	january	PROPN
inlawrev-27131	357	137	1	1	NUM
inlawrev-27131	357	138	,	,	PUNCT
inlawrev-27131	357	139	2021	2021	NUM
inlawrev-27131	357	140	(	(	PUNCT
inlawrev-27131	357	141	allowing	allow	VERB
inlawrev-27131	357	142	those	those	DET
inlawrev-27131	357	143	carryforwards	carryforward	NOUN
inlawrev-27131	357	144	to	to	PART
inlawrev-27131	357	145	fully	fully	ADV
inlawrev-27131	357	146	offset	offset	VERB
inlawrev-27131	357	147	taxable	taxable	ADJ
inlawrev-27131	357	148	income	income	NOUN
inlawrev-27131	357	149	rather	rather	ADV
inlawrev-27131	357	150	than	than	ADP
inlawrev-27131	357	151	80	80	NUM
inlawrev-27131	357	152	%	%	NOUN
inlawrev-27131	357	153	of	of	ADP
inlawrev-27131	357	154	taxable	taxable	ADJ
inlawrev-27131	357	155	income	income	NOUN
inlawrev-27131	357	156	)	)	PUNCT
inlawrev-27131	357	157	,	,	PUNCT
inlawrev-27131	357	158	and	and	CCONJ
inlawrev-27131	357	159	suspended	suspend	VERB
inlawrev-27131	357	160	the	the	DET
inlawrev-27131	357	161	excess	excess	ADJ
inlawrev-27131	357	162	business	business	NOUN
inlawrev-27131	357	163	loss	loss	NOUN
inlawrev-27131	357	164	provisions	provision	NOUN
inlawrev-27131	357	165	applicable	applicable	ADJ
inlawrev-27131	357	166	to	to	PART
inlawrev-27131	357	167	noncorporate	noncorporate	VERB
inlawrev-27131	357	168	taxpayers.83	taxpayers.83	DET
inlawrev-27131	357	169	the	the	DET
inlawrev-27131	357	170	cares	care	NOUN
inlawrev-27131	357	171	act	act	NOUN
inlawrev-27131	357	172	precluded	preclude	VERB
inlawrev-27131	357	173	a	a	DET
inlawrev-27131	357	174	carryback	carryback	NOUN
inlawrev-27131	357	175	from	from	ADP
inlawrev-27131	357	176	offsetting	offset	VERB
inlawrev-27131	357	177	income	income	NOUN
inlawrev-27131	357	178	includible	includible	NOUN
inlawrev-27131	357	179	under	under	ADP
inlawrev-27131	357	180	the	the	DET
inlawrev-27131	357	181	78	78	NUM
inlawrev-27131	357	182	.	.	PUNCT
inlawrev-27131	358	1	cares	care	NOUN
inlawrev-27131	358	2	act	act	VERB
inlawrev-27131	358	3	§	§	PROPN
inlawrev-27131	358	4	1106	1106	NUM
inlawrev-27131	358	5	,	,	PUNCT
inlawrev-27131	358	6	pub	pub	NOUN
inlawrev-27131	358	7	.	.	PUNCT
inlawrev-27131	359	1	l.	l.	PROPN
inlawrev-27131	359	2	no	no	INTJ
inlawrev-27131	359	3	.	.	PROPN
inlawrev-27131	360	1	116	116	NUM
inlawrev-27131	360	2	-	-	SYM
inlawrev-27131	360	3	136	136	NUM
inlawrev-27131	360	4	,	,	PUNCT
inlawrev-27131	360	5	134	134	NUM
inlawrev-27131	360	6	stat	stat	NOUN
inlawrev-27131	360	7	.	.	PUNCT
inlawrev-27131	361	1	281	281	NUM
inlawrev-27131	361	2	(	(	PUNCT
inlawrev-27131	361	3	2020	2020	NUM
inlawrev-27131	361	4	)	)	PUNCT
inlawrev-27131	361	5	(	(	PUNCT
inlawrev-27131	361	6	codified	codify	VERB
inlawrev-27131	361	7	as	as	SCONJ
inlawrev-27131	361	8	amended	amend	VERB
inlawrev-27131	361	9	at	at	ADP
inlawrev-27131	361	10	small	small	ADJ
inlawrev-27131	361	11	business	business	NOUN
inlawrev-27131	361	12	act	act	NOUN
inlawrev-27131	361	13	§	§	PROPN
inlawrev-27131	361	14	7a	7a	NUM
inlawrev-27131	361	15	,	,	PUNCT
inlawrev-27131	361	16	15	15	NUM
inlawrev-27131	361	17	u.s.c	u.s.c	NOUN
inlawrev-27131	361	18	.	.	PUNCT
inlawrev-27131	362	1	632	632	NUM
inlawrev-27131	362	2	)	)	PUNCT
inlawrev-27131	362	3	.	.	PUNCT
inlawrev-27131	363	1	79	79	NUM
inlawrev-27131	363	2	.	.	PUNCT
inlawrev-27131	364	1	consolidated	consolidated	ADJ
inlawrev-27131	364	2	appropriations	appropriation	NOUN
inlawrev-27131	364	3	act	act	NOUN
inlawrev-27131	364	4	of	of	ADP
inlawrev-27131	364	5	2021	2021	NUM
inlawrev-27131	364	6	,	,	PUNCT
inlawrev-27131	364	7	pub	pub	NOUN
inlawrev-27131	364	8	.	.	PUNCT
inlawrev-27131	365	1	l.	l.	PROPN
inlawrev-27131	365	2	no	no	INTJ
inlawrev-27131	365	3	.	.	PROPN
inlawrev-27131	366	1	116	116	NUM
inlawrev-27131	366	2	-	-	SYM
inlawrev-27131	366	3	260	260	NUM
inlawrev-27131	366	4	,	,	PUNCT
inlawrev-27131	366	5	134	134	NUM
inlawrev-27131	366	6	stat	stat	NOUN
inlawrev-27131	366	7	.	.	PUNCT
inlawrev-27131	367	1	1979	1979	NUM
inlawrev-27131	367	2	(	(	PUNCT
inlawrev-27131	367	3	2021	2021	NUM
inlawrev-27131	367	4	)	)	PUNCT
inlawrev-27131	367	5	;	;	PUNCT
inlawrev-27131	367	6	see	see	AUX
inlawrev-27131	367	7	also	also	ADV
inlawrev-27131	367	8	rev	rev	VERB
inlawrev-27131	367	9	.	.	PUNCT
inlawrev-27131	368	1	rul	rul	PROPN
inlawrev-27131	368	2	.	.	PUNCT
inlawrev-27131	368	3	2020	2020	NUM
inlawrev-27131	368	4	-	-	SYM
inlawrev-27131	368	5	27	27	NUM
inlawrev-27131	368	6	,	,	PUNCT
inlawrev-27131	368	7	2020	2020	NUM
inlawrev-27131	368	8	-	-	SYM
inlawrev-27131	368	9	50	50	NUM
inlawrev-27131	368	10	i.r.b	i.r.b	NOUN
inlawrev-27131	368	11	.	.	PUNCT
inlawrev-27131	368	12	1552	1552	NUM
inlawrev-27131	368	13	(	(	PUNCT
inlawrev-27131	368	14	invalidated	invalidate	VERB
inlawrev-27131	368	15	by	by	ADP
inlawrev-27131	368	16	rev	rev	PROPN
inlawrev-27131	368	17	.	.	PROPN
inlawrev-27131	368	18	rul	rul	PROPN
inlawrev-27131	368	19	.	.	PUNCT
inlawrev-27131	368	20	2021	2021	NUM
inlawrev-27131	368	21	-	-	SYM
inlawrev-27131	368	22	2	2	NUM
inlawrev-27131	368	23	,	,	PUNCT
inlawrev-27131	368	24	2021	2021	NUM
inlawrev-27131	368	25	-	-	SYM
inlawrev-27131	368	26	04	04	NUM
inlawrev-27131	368	27	i.r.b	i.r.b	NOUN
inlawrev-27131	368	28	.	.	PUNCT
inlawrev-27131	368	29	495	495	NUM
inlawrev-27131	368	30	)	)	PUNCT
inlawrev-27131	368	31	;	;	PUNCT
inlawrev-27131	369	1	i.r.s	i.r.s	PROPN
inlawrev-27131	369	2	.	.	PUNCT
inlawrev-27131	370	1	notice	notice	VERB
inlawrev-27131	370	2	2020	2020	NUM
inlawrev-27131	370	3	-	-	SYM
inlawrev-27131	370	4	32	32	NUM
inlawrev-27131	370	5	,	,	PUNCT
inlawrev-27131	370	6	2020	2020	NUM
inlawrev-27131	370	7	-	-	SYM
inlawrev-27131	370	8	21	21	NUM
inlawrev-27131	370	9	i.r.b	i.r.b	NOUN
inlawrev-27131	370	10	.	.	PUNCT
inlawrev-27131	370	11	837	837	NUM
inlawrev-27131	370	12	(	(	PUNCT
inlawrev-27131	370	13	invalidated	invalidate	VERB
inlawrev-27131	370	14	by	by	ADP
inlawrev-27131	370	15	rev	rev	PROPN
inlawrev-27131	370	16	.	.	PROPN
inlawrev-27131	370	17	rul	rul	PROPN
inlawrev-27131	370	18	.	.	PUNCT
inlawrev-27131	370	19	2021	2021	NUM
inlawrev-27131	370	20	-	-	SYM
inlawrev-27131	370	21	2	2	NUM
inlawrev-27131	370	22	,	,	PUNCT
inlawrev-27131	370	23	2021	2021	NUM
inlawrev-27131	370	24	-	-	SYM
inlawrev-27131	370	25	04	04	NUM
inlawrev-27131	370	26	i.r.b	i.r.b	NOUN
inlawrev-27131	370	27	.	.	PUNCT
inlawrev-27131	370	28	495	495	NUM
inlawrev-27131	370	29	)	)	PUNCT
inlawrev-27131	370	30	.	.	PUNCT
inlawrev-27131	371	1	80	80	NUM
inlawrev-27131	371	2	.	.	PUNCT
inlawrev-27131	372	1	see	see	VERB
inlawrev-27131	372	2	cares	care	NOUN
inlawrev-27131	372	3	act	act	VERB
inlawrev-27131	372	4	§	§	PROPN
inlawrev-27131	372	5	2301(k	2301(k	NUM
inlawrev-27131	372	6	)	)	PUNCT
inlawrev-27131	372	7	;	;	PUNCT
inlawrev-27131	372	8	26	26	NUM
inlawrev-27131	372	9	u.s.c	u.s.c	NOUN
inlawrev-27131	372	10	.	.	PUNCT
inlawrev-27131	373	1	§	§	PROPN
inlawrev-27131	373	2	163(j	163(j	PROPN
inlawrev-27131	373	3	)	)	PUNCT
inlawrev-27131	373	4	.	.	PUNCT
inlawrev-27131	374	1	81	81	NUM
inlawrev-27131	374	2	.	.	X
inlawrev-27131	374	3	26	26	NUM
inlawrev-27131	374	4	u.s.c	u.s.c	NOUN
inlawrev-27131	374	5	.	.	PUNCT
inlawrev-27131	375	1	§	§	PROPN
inlawrev-27131	375	2	163(j)(10)(a)(ii)(i	163(j)(10)(a)(ii)(i	NUM
inlawrev-27131	375	3	)	)	PUNCT
inlawrev-27131	375	4	.	.	PUNCT
inlawrev-27131	376	1	82	82	NUM
inlawrev-27131	376	2	.	.	PUNCT
inlawrev-27131	377	1	i	i	PRON
inlawrev-27131	377	2	d.	d.	PROPN
inlawrev-27131	377	3	83	83	NUM
inlawrev-27131	377	4	.	.	PUNCT
inlawrev-27131	377	5	26	26	NUM
inlawrev-27131	377	6	u.s.c	u.s.c	ADJ
inlawrev-27131	377	7	.	.	PUNCT
inlawrev-27131	378	1	§	§	PROPN
inlawrev-27131	378	2	172(b)(1)(d	172(b)(1)(d	PROPN
inlawrev-27131	378	3	)	)	PUNCT
inlawrev-27131	378	4	(	(	PUNCT
inlawrev-27131	378	5	as	as	SCONJ
inlawrev-27131	378	6	amended	amend	VERB
inlawrev-27131	378	7	by	by	ADP
inlawrev-27131	378	8	cares	care	NOUN
inlawrev-27131	378	9	act	act	PROPN
inlawrev-27131	378	10	§	§	PROPN
inlawrev-27131	378	11	2303(b	2303(b	PROPN
inlawrev-27131	378	12	)	)	PUNCT
inlawrev-27131	378	13	,	,	PUNCT
inlawrev-27131	379	1	pub	pub	NOUN
inlawrev-27131	379	2	.	.	PUNCT
inlawrev-27131	380	1	l.	l.	PROPN
inlawrev-27131	380	2	116	116	NUM
inlawrev-27131	380	3	-	-	SYM
inlawrev-27131	380	4	136	136	NUM
inlawrev-27131	380	5	,	,	PUNCT
inlawrev-27131	380	6	stat	stat	NOUN
inlawrev-27131	380	7	.	.	PUNCT
inlawrev-27131	381	1	352	352	NUM
inlawrev-27131	381	2	,	,	PUNCT
inlawrev-27131	381	3	353	353	NUM
inlawrev-27131	381	4	,	,	PUNCT
inlawrev-27131	381	5	355	355	NUM
inlawrev-27131	381	6	(	(	PUNCT
inlawrev-27131	381	7	2020	2020	NUM
inlawrev-27131	381	8	)	)	PUNCT
inlawrev-27131	381	9	)	)	PUNCT
inlawrev-27131	382	1	;	;	PUNCT
inlawrev-27131	382	2	see	see	VERB
inlawrev-27131	382	3	also	also	ADV
inlawrev-27131	382	4	26	26	NUM
inlawrev-27131	382	5	u.s.c	u.s.c	ADJ
inlawrev-27131	382	6	.	.	PUNCT
inlawrev-27131	383	1	§	§	PROPN
inlawrev-27131	383	2	461(l)(1	461(l)(1	PROPN
inlawrev-27131	383	3	)	)	PUNCT
inlawrev-27131	384	1	(	(	PUNCT
inlawrev-27131	384	2	as	as	SCONJ
inlawrev-27131	384	3	amended	amend	VERB
inlawrev-27131	384	4	by	by	ADP
inlawrev-27131	384	5	cares	care	NOUN
inlawrev-27131	384	6	act	act	PROPN
inlawrev-27131	384	7	,	,	PUNCT
inlawrev-27131	384	8	§	§	PROPN
inlawrev-27131	384	9	2304(a	2304(a	NOUN
inlawrev-27131	384	10	)	)	PUNCT
inlawrev-27131	384	11	,	,	PUNCT
inlawrev-27131	384	12	pub	pub	NOUN
inlawrev-27131	384	13	.	.	PUNCT
inlawrev-27131	385	1	l.	l.	PROPN
inlawrev-27131	385	2	116	116	NUM
inlawrev-27131	385	3	-	-	SYM
inlawrev-27131	385	4	136	136	NUM
inlawrev-27131	385	5	,	,	PUNCT
inlawrev-27131	385	6	134	134	NUM
inlawrev-27131	385	7	stat	stat	NOUN
inlawrev-27131	385	8	.	.	PUNCT
inlawrev-27131	386	1	356	356	NUM
inlawrev-27131	386	2	(	(	PUNCT
inlawrev-27131	386	3	2020	2020	NUM
inlawrev-27131	386	4	)	)	PUNCT
inlawrev-27131	386	5	)	)	PUNCT
inlawrev-27131	386	6	.	.	PUNCT
inlawrev-27131	387	1	664	664	NUM
inlawrev-27131	387	2	indiana	indiana	PROPN
inlawrev-27131	387	3	law	law	PROPN
inlawrev-27131	387	4	review	review	NOUN
inlawrev-27131	387	5	[	[	X
inlawrev-27131	387	6	vol	vol	NOUN
inlawrev-27131	387	7	.	.	PUNCT
inlawrev-27131	387	8	55:651	55:651	NUM
inlawrev-27131	387	9	so	so	ADV
inlawrev-27131	387	10	-	-	PUNCT
inlawrev-27131	387	11	called	call	VERB
inlawrev-27131	387	12	“	"	PUNCT
inlawrev-27131	387	13	transition	transition	NOUN
inlawrev-27131	387	14	tax	tax	NOUN
inlawrev-27131	387	15	”	"	PUNCT
inlawrev-27131	387	16	imposed	impose	VERB
inlawrev-27131	387	17	by	by	ADP
inlawrev-27131	387	18	section	section	NOUN
inlawrev-27131	387	19	965	965	NUM
inlawrev-27131	387	20	of	of	ADP
inlawrev-27131	387	21	the	the	DET
inlawrev-27131	387	22	code.84	code.84	PROPN
inlawrev-27131	387	23	d.	d.	PROPN
inlawrev-27131	387	24	qualified	qualified	PROPN
inlawrev-27131	387	25	improvement	improvement	NOUN
inlawrev-27131	387	26	property	property	NOUN
inlawrev-27131	387	27	(	(	PUNCT
inlawrev-27131	387	28	qip	qip	PROPN
inlawrev-27131	387	29	)	)	PUNCT
inlawrev-27131	387	30	“	"	PUNCT
inlawrev-27131	387	31	retail	retail	ADJ
inlawrev-27131	387	32	glitch	glitch	NOUN
inlawrev-27131	387	33	”	"	PUNCT
inlawrev-27131	387	34	the	the	DET
inlawrev-27131	387	35	cares	care	NOUN
inlawrev-27131	387	36	act	act	NOUN
inlawrev-27131	387	37	corrected	correct	VERB
inlawrev-27131	387	38	a	a	DET
inlawrev-27131	387	39	technical	technical	ADJ
inlawrev-27131	387	40	error	error	NOUN
inlawrev-27131	387	41	in	in	ADP
inlawrev-27131	387	42	prior	prior	ADJ
inlawrev-27131	387	43	law	law	NOUN
inlawrev-27131	387	44	(	(	PUNCT
inlawrev-27131	387	45	commonly	commonly	ADV
inlawrev-27131	387	46	referred	refer	VERB
inlawrev-27131	387	47	to	to	ADP
inlawrev-27131	387	48	as	as	ADP
inlawrev-27131	387	49	the	the	DET
inlawrev-27131	387	50	“	"	PUNCT
inlawrev-27131	387	51	retail	retail	ADJ
inlawrev-27131	387	52	glitch”).85	glitch”).85	NOUN
inlawrev-27131	387	53	the	the	DET
inlawrev-27131	387	54	correction	correction	NOUN
inlawrev-27131	387	55	allows	allow	VERB
inlawrev-27131	387	56	businesses	business	NOUN
inlawrev-27131	387	57	to	to	PART
inlawrev-27131	387	58	immediately	immediately	ADV
inlawrev-27131	387	59	expense	expense	VERB
inlawrev-27131	387	60	certain	certain	ADJ
inlawrev-27131	387	61	costs	cost	NOUN
inlawrev-27131	387	62	associated	associate	VERB
inlawrev-27131	387	63	with	with	ADP
inlawrev-27131	387	64	improving	improve	VERB
inlawrev-27131	387	65	facilities	facility	NOUN
inlawrev-27131	387	66	instead	instead	ADV
inlawrev-27131	387	67	of	of	ADP
inlawrev-27131	387	68	having	have	VERB
inlawrev-27131	387	69	those	those	DET
inlawrev-27131	387	70	improvements	improvement	NOUN
inlawrev-27131	387	71	depreciated	depreciate	VERB
inlawrev-27131	387	72	over	over	ADP
inlawrev-27131	387	73	the	the	DET
inlawrev-27131	387	74	39	39	NUM
inlawrev-27131	387	75	-	-	PUNCT
inlawrev-27131	387	76	year	year	NOUN
inlawrev-27131	387	77	life	life	NOUN
inlawrev-27131	387	78	of	of	ADP
inlawrev-27131	387	79	the	the	DET
inlawrev-27131	387	80	building.86	building.86	NOUN
inlawrev-27131	387	81	this	this	DET
inlawrev-27131	387	82	change	change	NOUN
inlawrev-27131	387	83	was	be	AUX
inlawrev-27131	387	84	effective	effective	ADJ
inlawrev-27131	387	85	for	for	ADP
inlawrev-27131	387	86	property	property	NOUN
inlawrev-27131	387	87	placed	place	VERB
inlawrev-27131	387	88	in	in	ADP
inlawrev-27131	387	89	service	service	NOUN
inlawrev-27131	387	90	in	in	ADP
inlawrev-27131	387	91	2018	2018	NUM
inlawrev-27131	387	92	and	and	CCONJ
inlawrev-27131	387	93	following	follow	VERB
inlawrev-27131	387	94	years.87	years.87	PROPN
inlawrev-27131	387	95	iv	iv	PROPN
inlawrev-27131	387	96	.	.	PUNCT
inlawrev-27131	387	97	tax	tax	NOUN
inlawrev-27131	387	98	cuts	cut	NOUN
inlawrev-27131	387	99	and	and	CCONJ
inlawrev-27131	387	100	jobs	job	NOUN
inlawrev-27131	387	101	act	act	NOUN
inlawrev-27131	387	102	of	of	ADP
inlawrev-27131	387	103	2017	2017	NUM
inlawrev-27131	387	104	updates	update	NOUN
inlawrev-27131	387	105	in	in	ADP
inlawrev-27131	387	106	2021	2021	NUM
inlawrev-27131	387	107	the	the	DET
inlawrev-27131	387	108	irs	irs	PROPN
inlawrev-27131	387	109	continued	continue	VERB
inlawrev-27131	387	110	to	to	PART
inlawrev-27131	387	111	provide	provide	VERB
inlawrev-27131	387	112	guidance	guidance	NOUN
inlawrev-27131	387	113	regarding	regard	VERB
inlawrev-27131	387	114	certain	certain	ADJ
inlawrev-27131	387	115	provisions	provision	NOUN
inlawrev-27131	387	116	of	of	ADP
inlawrev-27131	387	117	the	the	DET
inlawrev-27131	387	118	tax	tax	NOUN
inlawrev-27131	387	119	cuts	cut	NOUN
inlawrev-27131	387	120	and	and	CCONJ
inlawrev-27131	387	121	jobs	job	NOUN
inlawrev-27131	387	122	act	act	NOUN
inlawrev-27131	387	123	of	of	ADP
inlawrev-27131	387	124	2017	2017	NUM
inlawrev-27131	387	125	(	(	PUNCT
inlawrev-27131	387	126	“	"	PUNCT
inlawrev-27131	387	127	tcja	tcja	NOUN
inlawrev-27131	387	128	”	"	PUNCT
inlawrev-27131	387	129	)	)	PUNCT
inlawrev-27131	387	130	.	.	PUNCT
inlawrev-27131	388	1	of	of	ADP
inlawrev-27131	388	2	particular	particular	ADJ
inlawrev-27131	388	3	note	note	NOUN
inlawrev-27131	388	4	are	be	AUX
inlawrev-27131	388	5	the	the	DET
inlawrev-27131	388	6	final	final	ADJ
inlawrev-27131	388	7	regulations	regulation	NOUN
inlawrev-27131	388	8	issued	issue	VERB
inlawrev-27131	388	9	regarding	regard	VERB
inlawrev-27131	388	10	tax	tax	NOUN
inlawrev-27131	388	11	on	on	ADP
inlawrev-27131	388	12	excess	excess	ADJ
inlawrev-27131	388	13	tax	tax	NOUN
inlawrev-27131	388	14	-	-	PUNCT
inlawrev-27131	388	15	exempt	exempt	ADJ
inlawrev-27131	388	16	organization	organization	NOUN
inlawrev-27131	388	17	executive	executive	NOUN
inlawrev-27131	388	18	compensation	compensation	NOUN
inlawrev-27131	388	19	,	,	PUNCT
inlawrev-27131	388	20	as	as	ADV
inlawrev-27131	388	21	well	well	ADV
inlawrev-27131	388	22	as	as	ADP
inlawrev-27131	388	23	regarding	regard	VERB
inlawrev-27131	388	24	the	the	DET
inlawrev-27131	388	25	denial	denial	NOUN
inlawrev-27131	388	26	of	of	ADP
inlawrev-27131	388	27	deductions	deduction	NOUN
inlawrev-27131	388	28	for	for	ADP
inlawrev-27131	388	29	certain	certain	ADJ
inlawrev-27131	388	30	fines	fine	NOUN
inlawrev-27131	388	31	,	,	PUNCT
inlawrev-27131	388	32	penalties	penalty	NOUN
inlawrev-27131	388	33	,	,	PUNCT
inlawrev-27131	388	34	and	and	CCONJ
inlawrev-27131	388	35	other	other	ADJ
inlawrev-27131	388	36	amounts	amount	NOUN
inlawrev-27131	388	37	.	.	PUNCT
inlawrev-27131	389	1	a.	a.	NOUN
inlawrev-27131	389	2	tax	tax	NOUN
inlawrev-27131	389	3	on	on	ADP
inlawrev-27131	389	4	excess	excess	ADJ
inlawrev-27131	389	5	tax	tax	NOUN
inlawrev-27131	389	6	-	-	PUNCT
inlawrev-27131	389	7	exempt	exempt	ADJ
inlawrev-27131	389	8	organization	organization	NOUN
inlawrev-27131	389	9	executive	executive	NOUN
inlawrev-27131	389	10	compensation	compensation	PROPN
inlawrev-27131	389	11	the	the	DET
inlawrev-27131	389	12	tcja	tcja	PROPN
inlawrev-27131	389	13	added	add	VERB
inlawrev-27131	389	14	a	a	DET
inlawrev-27131	389	15	provision	provision	NOUN
inlawrev-27131	389	16	to	to	ADP
inlawrev-27131	389	17	the	the	DET
inlawrev-27131	389	18	code	code	NOUN
inlawrev-27131	389	19	that	that	PRON
inlawrev-27131	389	20	applies	apply	VERB
inlawrev-27131	389	21	a	a	DET
inlawrev-27131	389	22	21	21	NUM
inlawrev-27131	389	23	%	%	NOUN
inlawrev-27131	389	24	tax	tax	NOUN
inlawrev-27131	389	25	on	on	ADP
inlawrev-27131	389	26	payments	payment	NOUN
inlawrev-27131	389	27	made	make	VERB
inlawrev-27131	389	28	to	to	ADP
inlawrev-27131	389	29	an	an	DET
inlawrev-27131	389	30	exempt	exempt	ADJ
inlawrev-27131	389	31	organization	organization	NOUN
inlawrev-27131	389	32	executive	executive	NOUN
inlawrev-27131	389	33	(	(	PUNCT
inlawrev-27131	389	34	i.e.	i.e.	X
inlawrev-27131	389	35	,	,	PUNCT
inlawrev-27131	389	36	a	a	DET
inlawrev-27131	389	37	“	"	PUNCT
inlawrev-27131	389	38	covered	covered	ADJ
inlawrev-27131	389	39	employee	employee	NOUN
inlawrev-27131	389	40	”	"	PUNCT
inlawrev-27131	389	41	)	)	PUNCT
inlawrev-27131	389	42	in	in	ADP
inlawrev-27131	389	43	excess	excess	NOUN
inlawrev-27131	389	44	of	of	ADP
inlawrev-27131	389	45	$	$	SYM
inlawrev-27131	389	46	1,000,000.88	1,000,000.88	NUM
inlawrev-27131	389	47	the	the	DET
inlawrev-27131	389	48	final	final	ADJ
inlawrev-27131	389	49	regulations	regulation	NOUN
inlawrev-27131	389	50	implement	implement	VERB
inlawrev-27131	389	51	section	section	NOUN
inlawrev-27131	389	52	4960	4960	NUM
inlawrev-27131	389	53	of	of	ADP
inlawrev-27131	389	54	the	the	DET
inlawrev-27131	389	55	code	code	NOUN
inlawrev-27131	389	56	by	by	ADP
inlawrev-27131	389	57	providing	provide	VERB
inlawrev-27131	389	58	that	that	SCONJ
inlawrev-27131	389	59	an	an	DET
inlawrev-27131	389	60	“	"	PUNCT
inlawrev-27131	389	61	applicable	applicable	ADJ
inlawrev-27131	389	62	tax	tax	NOUN
inlawrev-27131	389	63	-	-	PUNCT
inlawrev-27131	389	64	exempt	exempt	ADJ
inlawrev-27131	389	65	organization”89	organization”89	PROPN
inlawrev-27131	389	66	that	that	PRON
inlawrev-27131	389	67	pays	pay	VERB
inlawrev-27131	389	68	any	any	DET
inlawrev-27131	389	69	excess	excess	ADJ
inlawrev-27131	389	70	parachute	parachute	NOUN
inlawrev-27131	389	71	payment	payment	NOUN
inlawrev-27131	389	72	or	or	CCONJ
inlawrev-27131	389	73	remuneration	remuneration	NOUN
inlawrev-27131	389	74	to	to	ADP
inlawrev-27131	389	75	a	a	DET
inlawrev-27131	389	76	“	"	PUNCT
inlawrev-27131	389	77	covered	cover	VERB
inlawrev-27131	389	78	employee”90	employee”90	PROPN
inlawrev-27131	389	79	in	in	ADP
inlawrev-27131	389	80	excess	excess	NOUN
inlawrev-27131	389	81	of	of	ADP
inlawrev-27131	389	82	84	84	NUM
inlawrev-27131	389	83	.	.	PUNCT
inlawrev-27131	390	1	see	see	VERB
inlawrev-27131	390	2	26	26	NUM
inlawrev-27131	390	3	u.s.c	u.s.c	ADJ
inlawrev-27131	390	4	.	.	PUNCT
inlawrev-27131	391	1	§	§	PROPN
inlawrev-27131	391	2	172(b)(1)(d)(iv)-(v	172(b)(1)(d)(iv)-(v	PROPN
inlawrev-27131	391	3	)	)	PUNCT
inlawrev-27131	391	4	.	.	PUNCT
inlawrev-27131	392	1	85	85	NUM
inlawrev-27131	392	2	.	.	PUNCT
inlawrev-27131	392	3	cares	cares	PROPN
inlawrev-27131	392	4	act	act	VERB
inlawrev-27131	392	5	§	§	PROPN
inlawrev-27131	392	6	2307	2307	NUM
inlawrev-27131	392	7	,	,	PUNCT
inlawrev-27131	392	8	pub	pub	NOUN
inlawrev-27131	392	9	.	.	PUNCT
inlawrev-27131	393	1	l.	l.	PROPN
inlawrev-27131	393	2	no	no	INTJ
inlawrev-27131	393	3	.	.	PROPN
inlawrev-27131	394	1	116	116	NUM
inlawrev-27131	394	2	-	-	SYM
inlawrev-27131	394	3	136	136	NUM
inlawrev-27131	394	4	,	,	PUNCT
inlawrev-27131	394	5	134	134	NUM
inlawrev-27131	394	6	stat	stat	NOUN
inlawrev-27131	394	7	.	.	PUNCT
inlawrev-27131	395	1	281	281	NUM
inlawrev-27131	395	2	(	(	PUNCT
inlawrev-27131	395	3	2020	2020	NUM
inlawrev-27131	395	4	)	)	PUNCT
inlawrev-27131	395	5	(	(	PUNCT
inlawrev-27131	395	6	codified	codify	VERB
inlawrev-27131	395	7	as	as	ADP
inlawrev-27131	395	8	26	26	NUM
inlawrev-27131	395	9	u.s.c	u.s.c	ADJ
inlawrev-27131	395	10	.	.	PUNCT
inlawrev-27131	396	1	§	§	PROPN
inlawrev-27131	396	2	163	163	NUM
inlawrev-27131	396	3	note	note	NOUN
inlawrev-27131	396	4	)	)	PUNCT
inlawrev-27131	396	5	.	.	PUNCT
inlawrev-27131	397	1	86	86	NUM
inlawrev-27131	397	2	.	.	X
inlawrev-27131	397	3	26	26	NUM
inlawrev-27131	397	4	u.s.c	u.s.c	NOUN
inlawrev-27131	397	5	.	.	PUNCT
inlawrev-27131	398	1	§	§	PROPN
inlawrev-27131	398	2	168(e)(3)(e)(vii	168(e)(3)(e)(vii	PROPN
inlawrev-27131	398	3	)	)	PUNCT
inlawrev-27131	398	4	.	.	PUNCT
inlawrev-27131	399	1	87	87	NUM
inlawrev-27131	399	2	.	.	PUNCT
inlawrev-27131	400	1	i	i	PRON
inlawrev-27131	400	2	d.	d.	PROPN
inlawrev-27131	400	3	88	88	NUM
inlawrev-27131	400	4	.	.	PUNCT
inlawrev-27131	400	5	26	26	NUM
inlawrev-27131	400	6	u.s.c	u.s.c	NOUN
inlawrev-27131	400	7	.	.	PUNCT
inlawrev-27131	401	1	§	§	PROPN
inlawrev-27131	401	2	4960	4960	NUM
inlawrev-27131	401	3	(	(	PUNCT
inlawrev-27131	401	4	codified	codify	VERB
inlawrev-27131	401	5	by	by	ADP
inlawrev-27131	401	6	tax	tax	NOUN
inlawrev-27131	401	7	cuts	cut	NOUN
inlawrev-27131	401	8	and	and	CCONJ
inlawrev-27131	401	9	jobs	job	NOUN
inlawrev-27131	401	10	act	act	VERB
inlawrev-27131	401	11	§	§	PROPN
inlawrev-27131	401	12	13602	13602	NUM
inlawrev-27131	401	13	,	,	PUNCT
inlawrev-27131	401	14	pub	pub	NOUN
inlawrev-27131	401	15	.	.	PUNCT
inlawrev-27131	402	1	l.	l.	PROPN
inlawrev-27131	402	2	no	no	INTJ
inlawrev-27131	402	3	.	.	PROPN
inlawrev-27131	403	1	115	115	NUM
inlawrev-27131	403	2	-	-	SYM
inlawrev-27131	403	3	97	97	NUM
inlawrev-27131	403	4	,	,	PUNCT
inlawrev-27131	403	5	131	131	NUM
inlawrev-27131	403	6	stat	stat	NOUN
inlawrev-27131	403	7	.	.	PUNCT
inlawrev-27131	404	1	2054	2054	NUM
inlawrev-27131	404	2	,	,	PUNCT
inlawrev-27131	404	3	2157	2157	NUM
inlawrev-27131	404	4	(	(	PUNCT
inlawrev-27131	404	5	2018	2018	NUM
inlawrev-27131	404	6	)	)	PUNCT
inlawrev-27131	404	7	)	)	PUNCT
inlawrev-27131	405	1	(	(	PUNCT
inlawrev-27131	405	2	on	on	ADP
inlawrev-27131	405	3	december	december	PROPN
inlawrev-27131	405	4	31	31	NUM
inlawrev-27131	405	5	,	,	PUNCT
inlawrev-27131	405	6	2018	2018	NUM
inlawrev-27131	405	7	,	,	PUNCT
inlawrev-27131	405	8	the	the	DET
inlawrev-27131	405	9	treasury	treasury	PROPN
inlawrev-27131	405	10	department	department	PROPN
inlawrev-27131	405	11	and	and	CCONJ
inlawrev-27131	405	12	the	the	DET
inlawrev-27131	405	13	i.r.s	i.r.s	PROPN
inlawrev-27131	405	14	.	.	PROPN
inlawrev-27131	405	15	issued	issue	VERB
inlawrev-27131	405	16	i.r.s	i.r.s	PROPN
inlawrev-27131	405	17	.	.	PUNCT
inlawrev-27131	406	1	notice	notice	VERB
inlawrev-27131	406	2	2019	2019	NUM
inlawrev-27131	406	3	-	-	SYM
inlawrev-27131	406	4	09	09	NUM
inlawrev-27131	406	5	,	,	PUNCT
inlawrev-27131	406	6	2019	2019	NUM
inlawrev-27131	406	7	-	-	SYM
inlawrev-27131	406	8	04	04	NUM
inlawrev-27131	406	9	i.r.b	i.r.b	NOUN
inlawrev-27131	406	10	.	.	PUNCT
inlawrev-27131	407	1	403	403	NUM
inlawrev-27131	407	2	,	,	PUNCT
inlawrev-27131	407	3	which	which	PRON
inlawrev-27131	407	4	set	set	VERB
inlawrev-27131	407	5	forth	forth	ADP
inlawrev-27131	407	6	initial	initial	ADJ
inlawrev-27131	407	7	guidance	guidance	NOUN
inlawrev-27131	407	8	on	on	ADP
inlawrev-27131	407	9	the	the	DET
inlawrev-27131	407	10	application	application	NOUN
inlawrev-27131	407	11	of	of	ADP
inlawrev-27131	407	12	26	26	NUM
inlawrev-27131	407	13	u.s.c	u.s.c	ADJ
inlawrev-27131	407	14	.	.	PUNCT
inlawrev-27131	408	1	§	§	PROPN
inlawrev-27131	408	2	4960	4960	NUM
inlawrev-27131	408	3	.	.	PUNCT
inlawrev-27131	409	1	the	the	DET
inlawrev-27131	409	2	treasury	treasury	PROPN
inlawrev-27131	409	3	department	department	PROPN
inlawrev-27131	409	4	and	and	CCONJ
inlawrev-27131	409	5	i.r.s	i.r.s	PROPN
inlawrev-27131	409	6	.	.	PUNCT
inlawrev-27131	409	7	subsequently	subsequently	ADV
inlawrev-27131	409	8	published	publish	VERB
inlawrev-27131	409	9	proposed	propose	VERB
inlawrev-27131	409	10	regulations	regulation	NOUN
inlawrev-27131	409	11	regarding	regard	VERB
inlawrev-27131	409	12	26	26	NUM
inlawrev-27131	409	13	u.s.c	u.s.c	ADJ
inlawrev-27131	409	14	.	.	PUNCT
inlawrev-27131	410	1	§	§	PROPN
inlawrev-27131	410	2	4960	4960	NUM
inlawrev-27131	410	3	in	in	ADP
inlawrev-27131	410	4	the	the	DET
inlawrev-27131	410	5	federal	federal	ADJ
inlawrev-27131	410	6	register	register	NOUN
inlawrev-27131	410	7	(	(	PUNCT
inlawrev-27131	410	8	85	85	NUM
inlawrev-27131	410	9	fed	feed	VERB
inlawrev-27131	410	10	.	.	PUNCT
inlawrev-27131	411	1	reg	reg	PROPN
inlawrev-27131	411	2	.	.	PUNCT
inlawrev-27131	411	3	35746	35746	NUM
inlawrev-27131	411	4	(	(	PUNCT
inlawrev-27131	411	5	june	june	PROPN
inlawrev-27131	411	6	11	11	NUM
inlawrev-27131	411	7	,	,	PUNCT
inlawrev-27131	411	8	2020	2020	NUM
inlawrev-27131	411	9	)	)	PUNCT
inlawrev-27131	411	10	)	)	PUNCT
inlawrev-27131	411	11	.	.	PUNCT
inlawrev-27131	412	1	following	follow	VERB
inlawrev-27131	412	2	notice	notice	NOUN
inlawrev-27131	412	3	and	and	CCONJ
inlawrev-27131	412	4	comment	comment	NOUN
inlawrev-27131	412	5	,	,	PUNCT
inlawrev-27131	412	6	these	these	DET
inlawrev-27131	412	7	proposed	propose	VERB
inlawrev-27131	412	8	regulations	regulation	NOUN
inlawrev-27131	412	9	were	be	AUX
inlawrev-27131	412	10	adopted	adopt	VERB
inlawrev-27131	412	11	as	as	ADP
inlawrev-27131	412	12	final	final	ADJ
inlawrev-27131	412	13	regulations	regulation	NOUN
inlawrev-27131	412	14	,	,	PUNCT
inlawrev-27131	412	15	with	with	ADP
inlawrev-27131	412	16	certain	certain	ADJ
inlawrev-27131	412	17	revisions	revision	NOUN
inlawrev-27131	412	18	.	.	PUNCT
inlawrev-27131	412	19	)	)	PUNCT
inlawrev-27131	413	1	;	;	PUNCT
inlawrev-27131	413	2	see	see	VERB
inlawrev-27131	413	3	also	also	ADV
inlawrev-27131	413	4	86	86	NUM
inlawrev-27131	413	5	fed	feed	VERB
inlawrev-27131	413	6	.	.	PUNCT
inlawrev-27131	414	1	reg	reg	PROPN
inlawrev-27131	414	2	.	.	PUNCT
inlawrev-27131	414	3	6196	6196	NUM
inlawrev-27131	414	4	-	-	SYM
inlawrev-27131	414	5	01	01	NUM
inlawrev-27131	414	6	(	(	PUNCT
inlawrev-27131	414	7	jan	jan	PROPN
inlawrev-27131	414	8	.	.	PROPN
inlawrev-27131	414	9	19	19	NUM
inlawrev-27131	414	10	,	,	PUNCT
inlawrev-27131	414	11	2021	2021	NUM
inlawrev-27131	414	12	)	)	PUNCT
inlawrev-27131	414	13	.	.	PUNCT
inlawrev-27131	415	1	89	89	NUM
inlawrev-27131	415	2	.	.	PUNCT
inlawrev-27131	415	3	see	see	VERB
inlawrev-27131	415	4	26	26	NUM
inlawrev-27131	415	5	u.s.c	u.s.c	ADJ
inlawrev-27131	415	6	.	.	PUNCT
inlawrev-27131	416	1	§	§	PROPN
inlawrev-27131	416	2	4960(c)(1	4960(c)(1	NOUN
inlawrev-27131	416	3	)	)	PUNCT
inlawrev-27131	416	4	(	(	PUNCT
inlawrev-27131	416	5	term	term	NOUN
inlawrev-27131	416	6	“	"	PUNCT
inlawrev-27131	416	7	applicable	applicable	ADJ
inlawrev-27131	416	8	tax	tax	NOUN
inlawrev-27131	416	9	-	-	PUNCT
inlawrev-27131	416	10	exempt	exempt	ADJ
inlawrev-27131	416	11	organization	organization	NOUN
inlawrev-27131	416	12	”	"	PUNCT
inlawrev-27131	416	13	means	mean	VERB
inlawrev-27131	416	14	any	any	DET
inlawrev-27131	416	15	organization	organization	NOUN
inlawrev-27131	416	16	which	which	PRON
inlawrev-27131	416	17	for	for	ADP
inlawrev-27131	416	18	the	the	DET
inlawrev-27131	416	19	taxable	taxable	ADJ
inlawrev-27131	416	20	year	year	NOUN
inlawrev-27131	416	21	(	(	PUNCT
inlawrev-27131	416	22	i	i	NOUN
inlawrev-27131	416	23	)	)	PUNCT
inlawrev-27131	416	24	is	be	AUX
inlawrev-27131	416	25	exempt	exempt	ADJ
inlawrev-27131	416	26	from	from	ADP
inlawrev-27131	416	27	taxation	taxation	NOUN
inlawrev-27131	416	28	under	under	ADP
inlawrev-27131	416	29	section	section	NOUN
inlawrev-27131	416	30	501(a	501(a	PROPN
inlawrev-27131	416	31	)	)	PUNCT
inlawrev-27131	416	32	;	;	PUNCT
inlawrev-27131	416	33	(	(	PUNCT
inlawrev-27131	416	34	ii	ii	NOUN
inlawrev-27131	416	35	)	)	PUNCT
inlawrev-27131	416	36	is	be	AUX
inlawrev-27131	416	37	a	a	DET
inlawrev-27131	416	38	farmers	farmer	NOUN
inlawrev-27131	416	39	’	'	PUNCT
inlawrev-27131	416	40	cooperative	cooperative	ADJ
inlawrev-27131	416	41	organization	organization	NOUN
inlawrev-27131	416	42	described	describe	VERB
inlawrev-27131	416	43	in	in	ADP
inlawrev-27131	416	44	§	§	PROPN
inlawrev-27131	416	45	521(b)(1	521(b)(1	PROPN
inlawrev-27131	416	46	)	)	PUNCT
inlawrev-27131	416	47	;	;	PUNCT
inlawrev-27131	416	48	(	(	PUNCT
inlawrev-27131	416	49	iii	iii	X
inlawrev-27131	416	50	)	)	PUNCT
inlawrev-27131	416	51	has	have	VERB
inlawrev-27131	416	52	income	income	NOUN
inlawrev-27131	416	53	excluded	exclude	VERB
inlawrev-27131	416	54	from	from	ADP
inlawrev-27131	416	55	taxation	taxation	NOUN
inlawrev-27131	416	56	under	under	ADP
inlawrev-27131	416	57	section	section	NOUN
inlawrev-27131	416	58	115(1	115(1	NUM
inlawrev-27131	416	59	)	)	PUNCT
inlawrev-27131	416	60	;	;	PUNCT
inlawrev-27131	416	61	or	or	CCONJ
inlawrev-27131	416	62	(	(	PUNCT
inlawrev-27131	416	63	iv	iv	X
inlawrev-27131	416	64	)	)	PUNCT
inlawrev-27131	416	65	is	be	AUX
inlawrev-27131	416	66	a	a	DET
inlawrev-27131	416	67	political	political	ADJ
inlawrev-27131	416	68	organization	organization	NOUN
inlawrev-27131	416	69	described	describe	VERB
inlawrev-27131	416	70	in	in	ADP
inlawrev-27131	416	71	§	§	PROPN
inlawrev-27131	416	72	527(e)(1	527(e)(1	NOUN
inlawrev-27131	416	73	)	)	PUNCT
inlawrev-27131	416	74	)	)	PUNCT
inlawrev-27131	416	75	.	.	PUNCT
inlawrev-27131	417	1	90	90	NUM
inlawrev-27131	417	2	.	.	NOUN
inlawrev-27131	417	3	26	26	NUM
inlawrev-27131	417	4	u.s.c	u.s.c	NOUN
inlawrev-27131	417	5	.	.	PUNCT
inlawrev-27131	418	1	§	§	PROPN
inlawrev-27131	418	2	4960(c)(2	4960(c)(2	NUM
inlawrev-27131	418	3	)	)	PUNCT
inlawrev-27131	418	4	(	(	PUNCT
inlawrev-27131	418	5	“	"	PUNCT
inlawrev-27131	418	6	covered	covered	ADJ
inlawrev-27131	418	7	employee	employee	NOUN
inlawrev-27131	418	8	”	"	PUNCT
inlawrev-27131	418	9	means	mean	VERB
inlawrev-27131	418	10	any	any	DET
inlawrev-27131	418	11	employee	employee	NOUN
inlawrev-27131	418	12	(	(	PUNCT
inlawrev-27131	418	13	including	include	VERB
inlawrev-27131	418	14	any	any	DET
inlawrev-27131	418	15	former	former	ADJ
inlawrev-27131	418	16	employee	employee	NOUN
inlawrev-27131	418	17	)	)	PUNCT
inlawrev-27131	418	18	of	of	ADP
inlawrev-27131	418	19	an	an	DET
inlawrev-27131	418	20	applicable	applicable	ADJ
inlawrev-27131	418	21	tax	tax	NOUN
inlawrev-27131	418	22	-	-	PUNCT
inlawrev-27131	418	23	exempt	exempt	ADJ
inlawrev-27131	418	24	organization	organization	NOUN
inlawrev-27131	418	25	if	if	SCONJ
inlawrev-27131	418	26	the	the	DET
inlawrev-27131	418	27	employee	employee	NOUN
inlawrev-27131	418	28	:	:	PUNCT
inlawrev-27131	418	29	(	(	PUNCT
inlawrev-27131	418	30	i	i	NOUN
inlawrev-27131	418	31	)	)	PUNCT
inlawrev-27131	418	32	is	be	AUX
inlawrev-27131	418	33	one	one	NUM
inlawrev-27131	418	34	of	of	ADP
inlawrev-27131	418	35	the	the	DET
inlawrev-27131	418	36	5	5	NUM
inlawrev-27131	418	37	highest	high	ADJ
inlawrev-27131	418	38	compensated	compensate	VERB
inlawrev-27131	418	39	employees	employee	NOUN
inlawrev-27131	418	40	of	of	ADP
inlawrev-27131	418	41	the	the	DET
inlawrev-27131	418	42	organization	organization	NOUN
inlawrev-27131	418	43	for	for	ADP
inlawrev-27131	418	44	the	the	DET
inlawrev-27131	418	45	taxable	taxable	ADJ
inlawrev-27131	418	46	year	year	NOUN
inlawrev-27131	418	47	,	,	PUNCT
inlawrev-27131	418	48	or	or	CCONJ
inlawrev-27131	418	49	(	(	PUNCT
inlawrev-27131	418	50	ii	ii	NOUN
inlawrev-27131	418	51	)	)	PUNCT
inlawrev-27131	418	52	was	be	AUX
inlawrev-27131	418	53	a	a	DET
inlawrev-27131	418	54	covered	covered	ADJ
inlawrev-27131	418	55	employee	employee	NOUN
inlawrev-27131	418	56	of	of	ADP
inlawrev-27131	418	57	the	the	DET
inlawrev-27131	418	58	organization	organization	NOUN
inlawrev-27131	418	59	(	(	PUNCT
inlawrev-27131	418	60	or	or	CCONJ
inlawrev-27131	418	61	any	any	DET
inlawrev-27131	418	62	predecessor	predecessor	NOUN
inlawrev-27131	418	63	)	)	PUNCT
inlawrev-27131	418	64	for	for	ADP
inlawrev-27131	418	65	any	any	DET
inlawrev-27131	418	66	preceding	precede	VERB
inlawrev-27131	418	67	taxable	taxable	ADJ
inlawrev-27131	418	68	year	year	NOUN
inlawrev-27131	418	69	beginning	begin	VERB
inlawrev-27131	418	70	after	after	ADP
inlawrev-27131	418	71	december	december	PROPN
inlawrev-27131	418	72	31	31	NUM
inlawrev-27131	418	73	,	,	PUNCT
inlawrev-27131	418	74	2016	2016	NUM
inlawrev-27131	418	75	)	)	PUNCT
inlawrev-27131	418	76	.	.	PUNCT
inlawrev-27131	419	1	2022	2022	NUM
inlawrev-27131	419	2	]	]	PUNCT
inlawrev-27131	419	3	tax	tax	NOUN
inlawrev-27131	419	4	law	law	NOUN
inlawrev-27131	419	5	–	–	PUNCT
inlawrev-27131	419	6	federal	federal	ADJ
inlawrev-27131	419	7	665	665	NUM
inlawrev-27131	419	8	$	$	SYM
inlawrev-27131	419	9	1,000,000	1,000,000	NUM
inlawrev-27131	419	10	for	for	ADP
inlawrev-27131	419	11	a	a	DET
inlawrev-27131	419	12	taxable	taxable	ADJ
inlawrev-27131	419	13	year	year	NOUN
inlawrev-27131	419	14	is	be	AUX
inlawrev-27131	419	15	subject	subject	ADJ
inlawrev-27131	419	16	to	to	ADP
inlawrev-27131	419	17	an	an	DET
inlawrev-27131	419	18	excise	excise	NOUN
inlawrev-27131	419	19	tax	tax	NOUN
inlawrev-27131	419	20	on	on	ADP
inlawrev-27131	419	21	such	such	ADJ
inlawrev-27131	419	22	amounts.91importantly	amounts.91importantly	ADV
inlawrev-27131	419	23	,	,	PUNCT
inlawrev-27131	419	24	the	the	DET
inlawrev-27131	419	25	$	$	SYM
inlawrev-27131	419	26	1,000,000	1,000,000	NUM
inlawrev-27131	419	27	threshold	threshold	NOUN
inlawrev-27131	419	28	amount	amount	NOUN
inlawrev-27131	419	29	is	be	AUX
inlawrev-27131	419	30	not	not	PART
inlawrev-27131	419	31	adjusted	adjust	VERB
inlawrev-27131	419	32	for	for	ADP
inlawrev-27131	419	33	inflation	inflation	NOUN
inlawrev-27131	419	34	.	.	PUNCT
inlawrev-27131	420	1	moreover	moreover	ADV
inlawrev-27131	420	2	,	,	PUNCT
inlawrev-27131	420	3	the	the	DET
inlawrev-27131	420	4	amount	amount	NOUN
inlawrev-27131	420	5	subject	subject	ADJ
inlawrev-27131	420	6	to	to	ADP
inlawrev-27131	420	7	tax	tax	NOUN
inlawrev-27131	420	8	under	under	ADP
inlawrev-27131	420	9	section	section	NOUN
inlawrev-27131	420	10	4960(a)(2	4960(a)(2	NOUN
inlawrev-27131	420	11	)	)	PUNCT
inlawrev-27131	420	12	of	of	ADP
inlawrev-27131	420	13	the	the	DET
inlawrev-27131	420	14	code	code	NOUN
inlawrev-27131	420	15	as	as	ADP
inlawrev-27131	420	16	an	an	DET
inlawrev-27131	420	17	excess	excess	ADJ
inlawrev-27131	420	18	parachute	parachute	NOUN
inlawrev-27131	420	19	payment	payment	NOUN
inlawrev-27131	420	20	is	be	AUX
inlawrev-27131	420	21	not	not	PART
inlawrev-27131	420	22	subject	subject	ADJ
inlawrev-27131	420	23	to	to	ADP
inlawrev-27131	420	24	tax	tax	NOUN
inlawrev-27131	420	25	under	under	ADP
inlawrev-27131	420	26	section	section	NOUN
inlawrev-27131	420	27	4960(a)(1	4960(a)(1	NOUN
inlawrev-27131	420	28	)	)	PUNCT
inlawrev-27131	420	29	as	as	ADV
inlawrev-27131	420	30	excess	excess	ADJ
inlawrev-27131	420	31	remuneration.92	remuneration.92	PROPN
inlawrev-27131	420	32	b.	b.	PROPN
inlawrev-27131	420	33	deduction	deduction	NOUN
inlawrev-27131	420	34	denial	denial	NOUN
inlawrev-27131	420	35	for	for	ADP
inlawrev-27131	420	36	certain	certain	ADJ
inlawrev-27131	420	37	fines	fine	NOUN
inlawrev-27131	420	38	,	,	PUNCT
inlawrev-27131	420	39	penalties	penalty	NOUN
inlawrev-27131	420	40	,	,	PUNCT
inlawrev-27131	420	41	and	and	CCONJ
inlawrev-27131	420	42	other	other	ADJ
inlawrev-27131	420	43	amounts	amount	NOUN
inlawrev-27131	420	44	for	for	ADP
inlawrev-27131	420	45	amounts	amount	NOUN
inlawrev-27131	420	46	paid	pay	VERB
inlawrev-27131	420	47	or	or	CCONJ
inlawrev-27131	420	48	incurred	incur	VERB
inlawrev-27131	420	49	on	on	ADP
inlawrev-27131	420	50	or	or	CCONJ
inlawrev-27131	420	51	after	after	ADP
inlawrev-27131	420	52	december	december	PROPN
inlawrev-27131	420	53	22	22	NUM
inlawrev-27131	420	54	,	,	PUNCT
inlawrev-27131	420	55	2017	2017	NUM
inlawrev-27131	420	56	,	,	PUNCT
inlawrev-27131	420	57	section	section	NOUN
inlawrev-27131	420	58	162(f)(1	162(f)(1	NUM
inlawrev-27131	420	59	)	)	PUNCT
inlawrev-27131	420	60	of	of	ADP
inlawrev-27131	420	61	the	the	DET
inlawrev-27131	420	62	code	code	NOUN
inlawrev-27131	420	63	generally	generally	ADV
inlawrev-27131	420	64	denies	deny	VERB
inlawrev-27131	420	65	the	the	DET
inlawrev-27131	420	66	deduction	deduction	NOUN
inlawrev-27131	420	67	of	of	ADP
inlawrev-27131	420	68	amounts	amount	NOUN
inlawrev-27131	420	69	paid	pay	VERB
inlawrev-27131	420	70	or	or	CCONJ
inlawrev-27131	420	71	incurred	incur	VERB
inlawrev-27131	420	72	(	(	PUNCT
inlawrev-27131	420	73	e.g.	e.g.	ADV
inlawrev-27131	420	74	,	,	PUNCT
inlawrev-27131	420	75	by	by	ADP
inlawrev-27131	420	76	suit	suit	NOUN
inlawrev-27131	420	77	,	,	PUNCT
inlawrev-27131	420	78	agreement	agreement	NOUN
inlawrev-27131	420	79	,	,	PUNCT
inlawrev-27131	420	80	or	or	CCONJ
inlawrev-27131	420	81	otherwise	otherwise	ADV
inlawrev-27131	420	82	)	)	PUNCT
inlawrev-27131	420	83	to	to	ADP
inlawrev-27131	420	84	or	or	CCONJ
inlawrev-27131	420	85	at	at	ADP
inlawrev-27131	420	86	the	the	DET
inlawrev-27131	420	87	direction	direction	NOUN
inlawrev-27131	420	88	of	of	ADP
inlawrev-27131	420	89	a	a	DET
inlawrev-27131	420	90	government	government	NOUN
inlawrev-27131	420	91	or	or	CCONJ
inlawrev-27131	420	92	specified	specify	VERB
inlawrev-27131	420	93	nongovernmental	nongovernmental	ADJ
inlawrev-27131	420	94	entity	entity	NOUN
inlawrev-27131	420	95	in	in	ADP
inlawrev-27131	420	96	relation	relation	NOUN
inlawrev-27131	420	97	to	to	ADP
inlawrev-27131	420	98	the	the	DET
inlawrev-27131	420	99	violation	violation	NOUN
inlawrev-27131	420	100	of	of	ADP
inlawrev-27131	420	101	any	any	DET
inlawrev-27131	420	102	law	law	NOUN
inlawrev-27131	420	103	or	or	CCONJ
inlawrev-27131	420	104	the	the	DET
inlawrev-27131	420	105	investigation	investigation	NOUN
inlawrev-27131	420	106	or	or	CCONJ
inlawrev-27131	420	107	inquiry	inquiry	NOUN
inlawrev-27131	420	108	by	by	ADP
inlawrev-27131	420	109	the	the	DET
inlawrev-27131	420	110	government	government	NOUN
inlawrev-27131	420	111	or	or	CCONJ
inlawrev-27131	420	112	entity	entity	NOUN
inlawrev-27131	420	113	into	into	ADP
inlawrev-27131	420	114	the	the	DET
inlawrev-27131	420	115	potential	potential	ADJ
inlawrev-27131	420	116	violation	violation	NOUN
inlawrev-27131	420	117	of	of	ADP
inlawrev-27131	420	118	any	any	DET
inlawrev-27131	420	119	law.93	law.93	NOUN
inlawrev-27131	420	120	the	the	DET
inlawrev-27131	420	121	irs	irs	PROPN
inlawrev-27131	420	122	issued	issue	VERB
inlawrev-27131	420	123	new	new	ADJ
inlawrev-27131	420	124	guidance	guidance	NOUN
inlawrev-27131	420	125	relating	relate	VERB
inlawrev-27131	420	126	to	to	ADP
inlawrev-27131	420	127	the	the	DET
inlawrev-27131	420	128	information	information	NOUN
inlawrev-27131	420	129	reporting	reporting	NOUN
inlawrev-27131	420	130	requirements	requirement	NOUN
inlawrev-27131	420	131	under	under	ADP
inlawrev-27131	420	132	section	section	NOUN
inlawrev-27131	420	133	6050x	6050x	NOUN
inlawrev-27131	420	134	of	of	ADP
inlawrev-27131	420	135	the	the	DET
inlawrev-27131	420	136	code	code	NOUN
inlawrev-27131	420	137	with	with	ADP
inlawrev-27131	420	138	respect	respect	NOUN
inlawrev-27131	420	139	to	to	ADP
inlawrev-27131	420	140	such	such	ADJ
inlawrev-27131	420	141	fines	fine	NOUN
inlawrev-27131	420	142	,	,	PUNCT
inlawrev-27131	420	143	penalties	penalty	NOUN
inlawrev-27131	420	144	,	,	PUNCT
inlawrev-27131	420	145	and	and	CCONJ
inlawrev-27131	420	146	other	other	ADJ
inlawrev-27131	420	147	amounts	amount	NOUN
inlawrev-27131	420	148	.	.	PUNCT
inlawrev-27131	421	1	generally	generally	ADV
inlawrev-27131	421	2	,	,	PUNCT
inlawrev-27131	421	3	section	section	NOUN
inlawrev-27131	421	4	6050x	6050x	NOUN
inlawrev-27131	421	5	of	of	ADP
inlawrev-27131	421	6	the	the	DET
inlawrev-27131	421	7	code	code	NOUN
inlawrev-27131	421	8	provides	provide	VERB
inlawrev-27131	421	9	that	that	SCONJ
inlawrev-27131	421	10	the	the	DET
inlawrev-27131	421	11	appropriate	appropriate	ADJ
inlawrev-27131	421	12	official94	official94	NOUN
inlawrev-27131	421	13	of	of	ADP
inlawrev-27131	421	14	any	any	DET
inlawrev-27131	421	15	government	government	NOUN
inlawrev-27131	421	16	or	or	CCONJ
inlawrev-27131	421	17	entity	entity	NOUN
inlawrev-27131	421	18	detailed	detail	VERB
inlawrev-27131	421	19	in	in	ADP
inlawrev-27131	421	20	section	section	NOUN
inlawrev-27131	421	21	162(f)(5	162(f)(5	NUM
inlawrev-27131	421	22	)	)	PUNCT
inlawrev-27131	421	23	which	which	PRON
inlawrev-27131	421	24	is	be	AUX
inlawrev-27131	421	25	involved	involve	VERB
inlawrev-27131	421	26	in	in	ADP
inlawrev-27131	421	27	a	a	DET
inlawrev-27131	421	28	certain	certain	ADJ
inlawrev-27131	421	29	suit	suit	NOUN
inlawrev-27131	421	30	or	or	CCONJ
inlawrev-27131	421	31	agreement95	agreement95	NOUN
inlawrev-27131	421	32	shall	shall	AUX
inlawrev-27131	421	33	file	file	VERB
inlawrev-27131	421	34	an	an	DET
inlawrev-27131	421	35	information	information	NOUN
inlawrev-27131	421	36	return	return	NOUN
inlawrev-27131	421	37	that	that	PRON
inlawrev-27131	421	38	sets	set	VERB
inlawrev-27131	421	39	forth	forth	ADP
inlawrev-27131	421	40	(	(	PUNCT
inlawrev-27131	421	41	i	i	NOUN
inlawrev-27131	421	42	)	)	PUNCT
inlawrev-27131	421	43	the	the	DET
inlawrev-27131	421	44	amount	amount	NOUN
inlawrev-27131	421	45	required	require	VERB
inlawrev-27131	421	46	to	to	PART
inlawrev-27131	421	47	be	be	AUX
inlawrev-27131	421	48	paid	pay	VERB
inlawrev-27131	421	49	as	as	ADP
inlawrev-27131	421	50	a	a	DET
inlawrev-27131	421	51	result	result	NOUN
inlawrev-27131	421	52	of	of	ADP
inlawrev-27131	421	53	the	the	DET
inlawrev-27131	421	54	suit	suit	NOUN
inlawrev-27131	421	55	or	or	CCONJ
inlawrev-27131	421	56	agreement	agreement	NOUN
inlawrev-27131	421	57	to	to	PART
inlawrev-27131	421	58	which	which	PRON
inlawrev-27131	421	59	paragraph	paragraph	NOUN
inlawrev-27131	421	60	section	section	NOUN
inlawrev-27131	421	61	162(f)(1	162(f)(1	NUM
inlawrev-27131	421	62	)	)	PUNCT
inlawrev-27131	421	63	of	of	ADP
inlawrev-27131	421	64	the	the	DET
inlawrev-27131	421	65	code	code	NOUN
inlawrev-27131	421	66	applies	apply	VERB
inlawrev-27131	421	67	,	,	PUNCT
inlawrev-27131	421	68	(	(	PUNCT
inlawrev-27131	421	69	ii	ii	NOUN
inlawrev-27131	421	70	)	)	PUNCT
inlawrev-27131	421	71	any	any	DET
inlawrev-27131	421	72	amount	amount	NOUN
inlawrev-27131	421	73	required	require	VERB
inlawrev-27131	421	74	to	to	PART
inlawrev-27131	421	75	be	be	AUX
inlawrev-27131	421	76	paid	pay	VERB
inlawrev-27131	421	77	as	as	ADP
inlawrev-27131	421	78	a	a	DET
inlawrev-27131	421	79	result	result	NOUN
inlawrev-27131	421	80	of	of	ADP
inlawrev-27131	421	81	the	the	DET
inlawrev-27131	421	82	suit	suit	NOUN
inlawrev-27131	421	83	or	or	CCONJ
inlawrev-27131	421	84	agreement	agreement	NOUN
inlawrev-27131	421	85	which	which	PRON
inlawrev-27131	421	86	constitutes	constitute	VERB
inlawrev-27131	421	87	restitution	restitution	NOUN
inlawrev-27131	421	88	or	or	CCONJ
inlawrev-27131	421	89	remediation	remediation	NOUN
inlawrev-27131	421	90	of	of	ADP
inlawrev-27131	421	91	property	property	NOUN
inlawrev-27131	421	92	,	,	PUNCT
inlawrev-27131	421	93	and	and	CCONJ
inlawrev-27131	421	94	(	(	PUNCT
inlawrev-27131	421	95	iii	iii	NOUN
inlawrev-27131	421	96	)	)	PUNCT
inlawrev-27131	421	97	any	any	DET
inlawrev-27131	421	98	amount	amount	NOUN
inlawrev-27131	421	99	required	require	VERB
inlawrev-27131	421	100	to	to	PART
inlawrev-27131	421	101	be	be	AUX
inlawrev-27131	421	102	paid	pay	VERB
inlawrev-27131	421	103	as	as	ADP
inlawrev-27131	421	104	a	a	DET
inlawrev-27131	421	105	result	result	NOUN
inlawrev-27131	421	106	of	of	ADP
inlawrev-27131	421	107	the	the	DET
inlawrev-27131	421	108	suit	suit	NOUN
inlawrev-27131	421	109	or	or	CCONJ
inlawrev-27131	421	110	agreement	agreement	NOUN
inlawrev-27131	421	111	for	for	ADP
inlawrev-27131	421	112	the	the	DET
inlawrev-27131	421	113	purpose	purpose	NOUN
inlawrev-27131	421	114	of	of	ADP
inlawrev-27131	421	115	coming	come	VERB
inlawrev-27131	421	116	into	into	ADP
inlawrev-27131	421	117	compliance	compliance	NOUN
inlawrev-27131	421	118	with	with	ADP
inlawrev-27131	421	119	any	any	DET
inlawrev-27131	421	120	law	law	NOUN
inlawrev-27131	421	121	which	which	PRON
inlawrev-27131	421	122	was	be	AUX
inlawrev-27131	421	123	violated	violate	VERB
inlawrev-27131	421	124	or	or	CCONJ
inlawrev-27131	421	125	involved	involve	VERB
inlawrev-27131	421	126	in	in	ADP
inlawrev-27131	421	127	the	the	DET
inlawrev-27131	421	128	investigation	investigation	NOUN
inlawrev-27131	421	129	or	or	CCONJ
inlawrev-27131	421	130	inquiry.96	inquiry.96	NOUN
inlawrev-27131	421	131	reporting	reporting	NOUN
inlawrev-27131	421	132	is	be	AUX
inlawrev-27131	421	133	made	make	VERB
inlawrev-27131	421	134	by	by	ADP
inlawrev-27131	421	135	filing	file	VERB
inlawrev-27131	421	136	form	form	NOUN
inlawrev-27131	421	137	1098	1098	NUM
inlawrev-27131	421	138	-	-	SYM
inlawrev-27131	421	139	f	f	PROPN
inlawrev-27131	421	140	,	,	PUNCT
inlawrev-27131	421	141	fines	fine	NOUN
inlawrev-27131	421	142	,	,	PUNCT
inlawrev-27131	421	143	penalties	penalty	NOUN
inlawrev-27131	421	144	,	,	PUNCT
inlawrev-27131	421	145	and	and	CCONJ
inlawrev-27131	421	146	other	other	ADJ
inlawrev-27131	421	147	amounts	amount	NOUN
inlawrev-27131	421	148	,	,	PUNCT
inlawrev-27131	421	149	or	or	CCONJ
inlawrev-27131	421	150	any	any	DET
inlawrev-27131	421	151	successor	successor	NOUN
inlawrev-27131	421	152	form	form	NOUN
inlawrev-27131	421	153	,	,	PUNCT
inlawrev-27131	421	154	as	as	SCONJ
inlawrev-27131	421	155	provided	provide	VERB
inlawrev-27131	421	156	by	by	ADP
inlawrev-27131	421	157	the	the	DET
inlawrev-27131	421	158	instructions	instruction	NOUN
inlawrev-27131	421	159	,	,	PUNCT
inlawrev-27131	421	160	with	with	ADP
inlawrev-27131	421	161	form	form	NOUN
inlawrev-27131	421	162	1096	1096	NUM
inlawrev-27131	421	163	,	,	PUNCT
inlawrev-27131	421	164	annual	annual	ADJ
inlawrev-27131	421	165	summary	summary	NOUN
inlawrev-27131	421	166	and	and	CCONJ
inlawrev-27131	421	167	transmittal	transmittal	NOUN
inlawrev-27131	421	168	of	of	ADP
inlawrev-27131	421	169	u.s	u.s	PROPN
inlawrev-27131	421	170	.	.	PROPN
inlawrev-27131	421	171	information	information	NOUN
inlawrev-27131	421	172	returns.97	returns.97	NOUN
inlawrev-27131	421	173	91	91	NUM
inlawrev-27131	421	174	.	.	PUNCT
inlawrev-27131	421	175	26	26	NUM
inlawrev-27131	421	176	u.s.c	u.s.c	NOUN
inlawrev-27131	421	177	.	.	PUNCT
inlawrev-27131	422	1	§	§	PROPN
inlawrev-27131	422	2	4960(a	4960(a	NUM
inlawrev-27131	422	3	)	)	PUNCT
inlawrev-27131	422	4	.	.	PUNCT
inlawrev-27131	423	1	92	92	NUM
inlawrev-27131	423	2	.	.	PUNCT
inlawrev-27131	424	1	see	see	VERB
inlawrev-27131	424	2	86	86	NUM
inlawrev-27131	424	3	fed	fed	PROPN
inlawrev-27131	424	4	.	.	PUNCT
inlawrev-27131	425	1	reg	reg	PROPN
inlawrev-27131	425	2	.	.	PUNCT
inlawrev-27131	425	3	6196	6196	NUM
inlawrev-27131	425	4	-	-	SYM
inlawrev-27131	425	5	01	01	NUM
inlawrev-27131	425	6	(	(	PUNCT
inlawrev-27131	425	7	jan	jan	PROPN
inlawrev-27131	425	8	.	.	PROPN
inlawrev-27131	425	9	19	19	NUM
inlawrev-27131	425	10	.	.	NOUN
inlawrev-27131	425	11	2021	2021	NUM
inlawrev-27131	425	12	)	)	PUNCT
inlawrev-27131	425	13	.	.	PUNCT
inlawrev-27131	426	1	93	93	NUM
inlawrev-27131	426	2	.	.	X
inlawrev-27131	427	1	26	26	NUM
inlawrev-27131	427	2	u.s.c	u.s.c	NOUN
inlawrev-27131	427	3	.	.	PUNCT
inlawrev-27131	428	1	§	§	PROPN
inlawrev-27131	428	2	162(f)(1	162(f)(1	NUM
inlawrev-27131	428	3	)	)	PUNCT
inlawrev-27131	428	4	(	(	PUNCT
inlawrev-27131	428	5	codified	codify	VERB
inlawrev-27131	428	6	by	by	ADP
inlawrev-27131	428	7	tcja	tcja	NOUN
inlawrev-27131	428	8	§	§	PROPN
inlawrev-27131	428	9	13306(a	13306(a	NUM
inlawrev-27131	428	10	)	)	PUNCT
inlawrev-27131	428	11	)	)	PUNCT
inlawrev-27131	428	12	;	;	PUNCT
inlawrev-27131	428	13	26	26	NUM
inlawrev-27131	428	14	u.s.c	u.s.c	NOUN
inlawrev-27131	428	15	.	.	PUNCT
inlawrev-27131	429	1	§	§	PROPN
inlawrev-27131	429	2	6050x	6050x	NUM
inlawrev-27131	429	3	(	(	PUNCT
inlawrev-27131	429	4	codified	codify	VERB
inlawrev-27131	429	5	by	by	ADP
inlawrev-27131	429	6	tcja	tcja	PROPN
inlawrev-27131	429	7	§	§	PROPN
inlawrev-27131	429	8	13306(b	13306(b	NUM
inlawrev-27131	429	9	)	)	PUNCT
inlawrev-27131	429	10	)	)	PUNCT
inlawrev-27131	429	11	.	.	PUNCT
inlawrev-27131	430	1	94	94	NUM
inlawrev-27131	430	2	.	.	X
inlawrev-27131	430	3	26	26	NUM
inlawrev-27131	430	4	u.s.c	u.s.c	NOUN
inlawrev-27131	430	5	.	.	PUNCT
inlawrev-27131	431	1	§	§	PROPN
inlawrev-27131	431	2	6050x(c	6050x(c	NUM
inlawrev-27131	431	3	)	)	PUNCT
inlawrev-27131	431	4	(	(	PUNCT
inlawrev-27131	431	5	defines	define	VERB
inlawrev-27131	431	6	the	the	DET
inlawrev-27131	431	7	term	term	NOUN
inlawrev-27131	431	8	“	"	PUNCT
inlawrev-27131	431	9	appropriate	appropriate	ADJ
inlawrev-27131	431	10	official	official	NOUN
inlawrev-27131	431	11	”	"	PUNCT
inlawrev-27131	431	12	as	as	SCONJ
inlawrev-27131	431	13	the	the	DET
inlawrev-27131	431	14	officer	officer	NOUN
inlawrev-27131	431	15	or	or	CCONJ
inlawrev-27131	431	16	employee	employee	NOUN
inlawrev-27131	431	17	having	have	VERB
inlawrev-27131	431	18	control	control	NOUN
inlawrev-27131	431	19	of	of	ADP
inlawrev-27131	431	20	the	the	DET
inlawrev-27131	431	21	suit	suit	NOUN
inlawrev-27131	431	22	,	,	PUNCT
inlawrev-27131	431	23	investigation	investigation	NOUN
inlawrev-27131	431	24	,	,	PUNCT
inlawrev-27131	431	25	or	or	CCONJ
inlawrev-27131	431	26	inquiry	inquiry	NOUN
inlawrev-27131	431	27	or	or	CCONJ
inlawrev-27131	431	28	the	the	DET
inlawrev-27131	431	29	person	person	NOUN
inlawrev-27131	431	30	appropriately	appropriately	ADV
inlawrev-27131	431	31	designated	designate	VERB
inlawrev-27131	431	32	for	for	ADP
inlawrev-27131	431	33	purposes	purpose	NOUN
inlawrev-27131	431	34	of	of	ADP
inlawrev-27131	431	35	this	this	DET
inlawrev-27131	431	36	section	section	NOUN
inlawrev-27131	431	37	)	)	PUNCT
inlawrev-27131	431	38	.	.	PUNCT
inlawrev-27131	432	1	95	95	NUM
inlawrev-27131	432	2	.	.	PUNCT
inlawrev-27131	433	1	see	see	VERB
inlawrev-27131	433	2	26	26	NUM
inlawrev-27131	433	3	u.s.c	u.s.c	ADJ
inlawrev-27131	433	4	.	.	PUNCT
inlawrev-27131	434	1	§	§	PROPN
inlawrev-27131	434	2	6050x(a)(2	6050x(a)(2	PROPN
inlawrev-27131	434	3	)	)	PUNCT
inlawrev-27131	434	4	(	(	PUNCT
inlawrev-27131	434	5	describes	describe	VERB
inlawrev-27131	434	6	such	such	ADJ
inlawrev-27131	434	7	suits	suit	NOUN
inlawrev-27131	434	8	or	or	CCONJ
inlawrev-27131	434	9	agreements	agreement	NOUN
inlawrev-27131	434	10	as	as	ADP
inlawrev-27131	434	11	those	those	PRON
inlawrev-27131	434	12	in	in	ADP
inlawrev-27131	434	13	which	which	PRON
inlawrev-27131	434	14	the	the	DET
inlawrev-27131	434	15	aggregate	aggregate	ADJ
inlawrev-27131	434	16	amount	amount	NOUN
inlawrev-27131	434	17	involved	involve	VERB
inlawrev-27131	434	18	in	in	ADP
inlawrev-27131	434	19	all	all	DET
inlawrev-27131	434	20	court	court	NOUN
inlawrev-27131	434	21	orders	order	NOUN
inlawrev-27131	434	22	and	and	CCONJ
inlawrev-27131	434	23	agreements	agreement	NOUN
inlawrev-27131	434	24	with	with	ADP
inlawrev-27131	434	25	respect	respect	NOUN
inlawrev-27131	434	26	to	to	ADP
inlawrev-27131	434	27	the	the	DET
inlawrev-27131	434	28	violation	violation	NOUN
inlawrev-27131	434	29	,	,	PUNCT
inlawrev-27131	434	30	investigation	investigation	NOUN
inlawrev-27131	434	31	,	,	PUNCT
inlawrev-27131	434	32	or	or	CCONJ
inlawrev-27131	434	33	inquiry	inquiry	NOUN
inlawrev-27131	434	34	is	be	AUX
inlawrev-27131	434	35	$	$	SYM
inlawrev-27131	434	36	50,000	50,000	NUM
inlawrev-27131	434	37	or	or	CCONJ
inlawrev-27131	434	38	more	more	ADJ
inlawrev-27131	434	39	,	,	PUNCT
inlawrev-27131	434	40	and	and	CCONJ
inlawrev-27131	434	41	it	it	PRON
inlawrev-27131	434	42	is	be	AUX
inlawrev-27131	434	43	either	either	CCONJ
inlawrev-27131	434	44	(	(	PUNCT
inlawrev-27131	434	45	i	i	NOUN
inlawrev-27131	434	46	)	)	PUNCT
inlawrev-27131	434	47	a	a	DET
inlawrev-27131	434	48	suit	suit	NOUN
inlawrev-27131	434	49	with	with	ADP
inlawrev-27131	434	50	respect	respect	NOUN
inlawrev-27131	434	51	to	to	ADP
inlawrev-27131	434	52	a	a	DET
inlawrev-27131	434	53	violation	violation	NOUN
inlawrev-27131	434	54	of	of	ADP
inlawrev-27131	434	55	any	any	DET
inlawrev-27131	434	56	law	law	NOUN
inlawrev-27131	434	57	over	over	ADP
inlawrev-27131	434	58	which	which	PRON
inlawrev-27131	434	59	the	the	DET
inlawrev-27131	434	60	government	government	NOUN
inlawrev-27131	434	61	or	or	CCONJ
inlawrev-27131	434	62	entity	entity	NOUN
inlawrev-27131	434	63	has	have	VERB
inlawrev-27131	434	64	authority	authority	NOUN
inlawrev-27131	434	65	and	and	CCONJ
inlawrev-27131	434	66	with	with	ADP
inlawrev-27131	434	67	respect	respect	NOUN
inlawrev-27131	434	68	to	to	ADP
inlawrev-27131	434	69	which	which	PRON
inlawrev-27131	434	70	there	there	PRON
inlawrev-27131	434	71	has	have	AUX
inlawrev-27131	434	72	been	be	AUX
inlawrev-27131	434	73	a	a	DET
inlawrev-27131	434	74	court	court	NOUN
inlawrev-27131	434	75	order	order	NOUN
inlawrev-27131	434	76	,	,	PUNCT
inlawrev-27131	434	77	or	or	CCONJ
inlawrev-27131	434	78	(	(	PUNCT
inlawrev-27131	434	79	ii	ii	NOUN
inlawrev-27131	434	80	)	)	PUNCT
inlawrev-27131	434	81	an	an	DET
inlawrev-27131	434	82	agreement	agreement	NOUN
inlawrev-27131	434	83	which	which	PRON
inlawrev-27131	434	84	is	be	AUX
inlawrev-27131	434	85	entered	enter	VERB
inlawrev-27131	434	86	into	into	ADP
inlawrev-27131	434	87	with	with	ADP
inlawrev-27131	434	88	respect	respect	NOUN
inlawrev-27131	434	89	to	to	ADP
inlawrev-27131	434	90	a	a	DET
inlawrev-27131	434	91	violation	violation	NOUN
inlawrev-27131	434	92	of	of	ADP
inlawrev-27131	434	93	any	any	DET
inlawrev-27131	434	94	law	law	NOUN
inlawrev-27131	434	95	over	over	ADP
inlawrev-27131	434	96	which	which	PRON
inlawrev-27131	434	97	the	the	DET
inlawrev-27131	434	98	government	government	NOUN
inlawrev-27131	434	99	or	or	CCONJ
inlawrev-27131	434	100	entity	entity	NOUN
inlawrev-27131	434	101	has	have	VERB
inlawrev-27131	434	102	authority	authority	NOUN
inlawrev-27131	434	103	,	,	PUNCT
inlawrev-27131	434	104	or	or	CCONJ
inlawrev-27131	434	105	with	with	ADP
inlawrev-27131	434	106	respect	respect	NOUN
inlawrev-27131	434	107	to	to	ADP
inlawrev-27131	434	108	an	an	DET
inlawrev-27131	434	109	investigation	investigation	NOUN
inlawrev-27131	434	110	or	or	CCONJ
inlawrev-27131	434	111	inquiry	inquiry	NOUN
inlawrev-27131	434	112	by	by	ADP
inlawrev-27131	434	113	the	the	DET
inlawrev-27131	434	114	government	government	NOUN
inlawrev-27131	434	115	or	or	CCONJ
inlawrev-27131	434	116	entity	entity	NOUN
inlawrev-27131	434	117	into	into	ADP
inlawrev-27131	434	118	the	the	DET
inlawrev-27131	434	119	potential	potential	ADJ
inlawrev-27131	434	120	violation	violation	NOUN
inlawrev-27131	434	121	of	of	ADP
inlawrev-27131	434	122	any	any	DET
inlawrev-27131	434	123	law	law	NOUN
inlawrev-27131	434	124	over	over	ADP
inlawrev-27131	434	125	which	which	PRON
inlawrev-27131	434	126	such	such	ADJ
inlawrev-27131	434	127	government	government	NOUN
inlawrev-27131	434	128	or	or	CCONJ
inlawrev-27131	434	129	entity	entity	NOUN
inlawrev-27131	434	130	has	have	VERB
inlawrev-27131	434	131	authority	authority	NOUN
inlawrev-27131	434	132	)	)	PUNCT
inlawrev-27131	434	133	.	.	PUNCT
inlawrev-27131	435	1	96	96	NUM
inlawrev-27131	435	2	.	.	X
inlawrev-27131	435	3	26	26	NUM
inlawrev-27131	435	4	u.s.c	u.s.c	NOUN
inlawrev-27131	435	5	.	.	PUNCT
inlawrev-27131	436	1	§	§	PROPN
inlawrev-27131	436	2	6050x(a)(1	6050x(a)(1	NUM
inlawrev-27131	436	3	)	)	PUNCT
inlawrev-27131	436	4	.	.	PUNCT
inlawrev-27131	437	1	97	97	NUM
inlawrev-27131	437	2	.	.	PUNCT
inlawrev-27131	438	1	treas	treas	PROPN
inlawrev-27131	438	2	.	.	PUNCT
inlawrev-27131	439	1	reg	reg	PROPN
inlawrev-27131	439	2	.	.	PUNCT
inlawrev-27131	440	1	§	§	PROPN
inlawrev-27131	440	2	1.6050x-1(b)(2	1.6050x-1(b)(2	NUM
inlawrev-27131	440	3	)	)	PUNCT
inlawrev-27131	440	4	(	(	PUNCT
inlawrev-27131	440	5	2020	2020	NUM
inlawrev-27131	440	6	)	)	PUNCT
inlawrev-27131	440	7	.	.	PUNCT
inlawrev-27131	441	1	666	666	NUM
inlawrev-27131	441	2	indiana	indiana	PROPN
inlawrev-27131	441	3	law	law	PROPN
inlawrev-27131	441	4	review	review	NOUN
inlawrev-27131	441	5	[	[	X
inlawrev-27131	441	6	vol	vol	NOUN
inlawrev-27131	441	7	.	.	X
inlawrev-27131	441	8	55:651	55:651	ADJ
inlawrev-27131	441	9	c.	c.	NOUN
inlawrev-27131	441	10	deducting	deduct	VERB
inlawrev-27131	441	11	settlements	settlement	NOUN
inlawrev-27131	441	12	,	,	PUNCT
inlawrev-27131	441	13	restitution	restitution	NOUN
inlawrev-27131	441	14	,	,	PUNCT
inlawrev-27131	441	15	remediation	remediation	NOUN
inlawrev-27131	441	16	,	,	PUNCT
inlawrev-27131	441	17	and	and	CCONJ
inlawrev-27131	441	18	similar	similar	ADJ
inlawrev-27131	441	19	amounts	amount	NOUN
inlawrev-27131	441	20	section	section	NOUN
inlawrev-27131	441	21	162(f)(2	162(f)(2	NUM
inlawrev-27131	441	22	)	)	PUNCT
inlawrev-27131	441	23	of	of	ADP
inlawrev-27131	441	24	the	the	DET
inlawrev-27131	441	25	code	code	NOUN
inlawrev-27131	441	26	provides	provide	VERB
inlawrev-27131	441	27	an	an	DET
inlawrev-27131	441	28	exception	exception	NOUN
inlawrev-27131	441	29	to	to	ADP
inlawrev-27131	441	30	the	the	DET
inlawrev-27131	441	31	general	general	ADJ
inlawrev-27131	441	32	disallowance	disallowance	NOUN
inlawrev-27131	441	33	rule	rule	NOUN
inlawrev-27131	441	34	in	in	ADP
inlawrev-27131	441	35	section	section	NOUN
inlawrev-27131	441	36	162(f)(1	162(f)(1	NUM
inlawrev-27131	441	37	)	)	PUNCT
inlawrev-27131	441	38	of	of	ADP
inlawrev-27131	441	39	the	the	DET
inlawrev-27131	441	40	code	code	NOUN
inlawrev-27131	441	41	for	for	ADP
inlawrev-27131	441	42	certain	certain	ADJ
inlawrev-27131	441	43	amounts	amount	NOUN
inlawrev-27131	441	44	paid	pay	VERB
inlawrev-27131	441	45	or	or	CCONJ
inlawrev-27131	441	46	incurred	incur	VERB
inlawrev-27131	441	47	for	for	ADP
inlawrev-27131	441	48	restitution	restitution	NOUN
inlawrev-27131	441	49	,	,	PUNCT
inlawrev-27131	441	50	remediation	remediation	NOUN
inlawrev-27131	441	51	,	,	PUNCT
inlawrev-27131	441	52	or	or	CCONJ
inlawrev-27131	441	53	to	to	PART
inlawrev-27131	441	54	come	come	VERB
inlawrev-27131	441	55	into	into	ADP
inlawrev-27131	441	56	compliance	compliance	NOUN
inlawrev-27131	441	57	with	with	ADP
inlawrev-27131	441	58	a	a	DET
inlawrev-27131	441	59	law	law	NOUN
inlawrev-27131	441	60	.	.	PUNCT
inlawrev-27131	442	1	under	under	ADP
inlawrev-27131	442	2	section	section	NOUN
inlawrev-27131	442	3	162(f)(2)(a)(i	162(f)(2)(a)(i	NUM
inlawrev-27131	442	4	)	)	PUNCT
inlawrev-27131	442	5	and	and	CCONJ
inlawrev-27131	442	6	(	(	PUNCT
inlawrev-27131	442	7	ii	ii	NOUN
inlawrev-27131	442	8	)	)	PUNCT
inlawrev-27131	442	9	,	,	PUNCT
inlawrev-27131	442	10	section	section	NOUN
inlawrev-27131	442	11	162(f)(1	162(f)(1	NUM
inlawrev-27131	442	12	)	)	PUNCT
inlawrev-27131	442	13	does	do	AUX
inlawrev-27131	442	14	not	not	PART
inlawrev-27131	442	15	apply	apply	VERB
inlawrev-27131	442	16	to	to	ADP
inlawrev-27131	442	17	amounts	amount	NOUN
inlawrev-27131	442	18	that	that	SCONJ
inlawrev-27131	442	19	(	(	PUNCT
inlawrev-27131	442	20	i	i	NOUN
inlawrev-27131	442	21	)	)	PUNCT
inlawrev-27131	442	22	the	the	DET
inlawrev-27131	442	23	taxpayer	taxpayer	NOUN
inlawrev-27131	442	24	establishes	establish	VERB
inlawrev-27131	442	25	were	be	AUX
inlawrev-27131	442	26	paid	pay	VERB
inlawrev-27131	442	27	or	or	CCONJ
inlawrev-27131	442	28	incurred	incur	VERB
inlawrev-27131	442	29	as	as	ADP
inlawrev-27131	442	30	restitution	restitution	NOUN
inlawrev-27131	442	31	(	(	PUNCT
inlawrev-27131	442	32	including	include	VERB
inlawrev-27131	442	33	remediation	remediation	NOUN
inlawrev-27131	442	34	of	of	ADP
inlawrev-27131	442	35	property	property	NOUN
inlawrev-27131	442	36	)	)	PUNCT
inlawrev-27131	442	37	or	or	CCONJ
inlawrev-27131	442	38	to	to	PART
inlawrev-27131	442	39	come	come	VERB
inlawrev-27131	442	40	into	into	ADP
inlawrev-27131	442	41	compliance	compliance	NOUN
inlawrev-27131	442	42	with	with	ADP
inlawrev-27131	442	43	a	a	DET
inlawrev-27131	442	44	law	law	NOUN
inlawrev-27131	442	45	(	(	PUNCT
inlawrev-27131	442	46	i.e.	i.e.	X
inlawrev-27131	442	47	,	,	PUNCT
inlawrev-27131	442	48	establishment	establishment	NOUN
inlawrev-27131	442	49	requirement),98	requirement),98	NOUN
inlawrev-27131	442	50	and	and	CCONJ
inlawrev-27131	442	51	(	(	PUNCT
inlawrev-27131	442	52	ii	ii	NOUN
inlawrev-27131	442	53	)	)	PUNCT
inlawrev-27131	442	54	are	be	AUX
inlawrev-27131	442	55	identified	identify	VERB
inlawrev-27131	442	56	in	in	ADP
inlawrev-27131	442	57	a	a	DET
inlawrev-27131	442	58	court	court	NOUN
inlawrev-27131	442	59	order	order	NOUN
inlawrev-27131	442	60	or	or	CCONJ
inlawrev-27131	442	61	settlement	settlement	NOUN
inlawrev-27131	442	62	agreement	agreement	NOUN
inlawrev-27131	442	63	as	as	ADP
inlawrev-27131	442	64	restitution	restitution	NOUN
inlawrev-27131	442	65	,	,	PUNCT
inlawrev-27131	442	66	remediation	remediation	NOUN
inlawrev-27131	442	67	,	,	PUNCT
inlawrev-27131	442	68	or	or	CCONJ
inlawrev-27131	442	69	amounts	amount	NOUN
inlawrev-27131	442	70	paid	pay	VERB
inlawrev-27131	442	71	or	or	CCONJ
inlawrev-27131	442	72	incurred	incur	VERB
inlawrev-27131	442	73	to	to	PART
inlawrev-27131	442	74	come	come	VERB
inlawrev-27131	442	75	into	into	ADP
inlawrev-27131	442	76	compliance	compliance	NOUN
inlawrev-27131	442	77	with	with	ADP
inlawrev-27131	442	78	a	a	DET
inlawrev-27131	442	79	law	law	NOUN
inlawrev-27131	442	80	(	(	PUNCT
inlawrev-27131	442	81	i.e.	i.e.	X
inlawrev-27131	442	82	,	,	PUNCT
inlawrev-27131	442	83	identification	identification	NOUN
inlawrev-27131	442	84	requirement).99	requirement).99	ADV
inlawrev-27131	442	85	moreover	moreover	ADV
inlawrev-27131	442	86	,	,	PUNCT
inlawrev-27131	442	87	section	section	NOUN
inlawrev-27131	442	88	162(f)(2)(b	162(f)(2)(b	PROPN
inlawrev-27131	442	89	)	)	PUNCT
inlawrev-27131	442	90	provides	provide	VERB
inlawrev-27131	442	91	that	that	SCONJ
inlawrev-27131	442	92	amounts	amount	NOUN
inlawrev-27131	442	93	paid	pay	VERB
inlawrev-27131	442	94	for	for	ADP
inlawrev-27131	442	95	restitution	restitution	NOUN
inlawrev-27131	442	96	,	,	PUNCT
inlawrev-27131	442	97	remediation	remediation	NOUN
inlawrev-27131	442	98	,	,	PUNCT
inlawrev-27131	442	99	and	and	CCONJ
inlawrev-27131	442	100	to	to	PART
inlawrev-27131	442	101	come	come	VERB
inlawrev-27131	442	102	into	into	ADP
inlawrev-27131	442	103	compliance	compliance	NOUN
inlawrev-27131	442	104	with	with	ADP
inlawrev-27131	442	105	a	a	DET
inlawrev-27131	442	106	law	law	NOUN
inlawrev-27131	442	107	do	do	AUX
inlawrev-27131	442	108	not	not	PART
inlawrev-27131	442	109	include	include	VERB
inlawrev-27131	442	110	any	any	DET
inlawrev-27131	442	111	amount	amount	NOUN
inlawrev-27131	442	112	paid	pay	VERB
inlawrev-27131	442	113	or	or	CCONJ
inlawrev-27131	442	114	incurred	incur	VERB
inlawrev-27131	442	115	as	as	ADP
inlawrev-27131	442	116	reimbursement	reimbursement	NOUN
inlawrev-27131	442	117	to	to	ADP
inlawrev-27131	442	118	a	a	DET
inlawrev-27131	442	119	government	government	NOUN
inlawrev-27131	442	120	or	or	CCONJ
inlawrev-27131	442	121	governmental	governmental	ADJ
inlawrev-27131	442	122	entity	entity	NOUN
inlawrev-27131	442	123	for	for	ADP
inlawrev-27131	442	124	the	the	DET
inlawrev-27131	442	125	costs	cost	NOUN
inlawrev-27131	442	126	of	of	ADP
inlawrev-27131	442	127	any	any	DET
inlawrev-27131	442	128	investigation	investigation	NOUN
inlawrev-27131	442	129	or	or	CCONJ
inlawrev-27131	442	130	litigation.100	litigation.100	PROPN
inlawrev-27131	442	131	v.	v.	ADP
inlawrev-27131	442	132	2021	2021	NUM
inlawrev-27131	442	133	tax	tax	NOUN
inlawrev-27131	442	134	increases	increase	NOUN
inlawrev-27131	442	135	?	?	PUNCT
inlawrev-27131	443	1	at	at	ADP
inlawrev-27131	443	2	the	the	DET
inlawrev-27131	443	3	time	time	NOUN
inlawrev-27131	443	4	of	of	ADP
inlawrev-27131	443	5	writing	write	VERB
inlawrev-27131	443	6	this	this	DET
inlawrev-27131	443	7	article	article	NOUN
inlawrev-27131	443	8	,	,	PUNCT
inlawrev-27131	443	9	the	the	DET
inlawrev-27131	443	10	u.s	u.s	PROPN
inlawrev-27131	443	11	.	.	PROPN
inlawrev-27131	443	12	house	house	PROPN
inlawrev-27131	443	13	of	of	ADP
inlawrev-27131	443	14	representatives	representative	NOUN
inlawrev-27131	443	15	narrowly	narrowly	ADV
inlawrev-27131	443	16	passed	pass	VERB
inlawrev-27131	443	17	the	the	DET
inlawrev-27131	443	18	build	build	NOUN
inlawrev-27131	443	19	back	back	ADP
inlawrev-27131	443	20	better	well	ADJ
inlawrev-27131	443	21	act	act	NOUN
inlawrev-27131	443	22	on	on	ADP
inlawrev-27131	443	23	november	november	PROPN
inlawrev-27131	443	24	19	19	NUM
inlawrev-27131	443	25	,	,	PUNCT
inlawrev-27131	443	26	2021.101	2021.101	NUM
inlawrev-27131	443	27	in	in	ADP
inlawrev-27131	443	28	its	its	PRON
inlawrev-27131	443	29	current	current	ADJ
inlawrev-27131	443	30	form	form	NOUN
inlawrev-27131	443	31	,	,	PUNCT
inlawrev-27131	443	32	the	the	DET
inlawrev-27131	443	33	spending	spending	NOUN
inlawrev-27131	443	34	bill	bill	NOUN
inlawrev-27131	443	35	appropriates	appropriate	VERB
inlawrev-27131	443	36	nearly	nearly	ADV
inlawrev-27131	443	37	$	$	SYM
inlawrev-27131	443	38	2	2	NUM
inlawrev-27131	443	39	trillion	trillion	NUM
inlawrev-27131	443	40	for	for	ADP
inlawrev-27131	443	41	programs	program	NOUN
inlawrev-27131	443	42	related	relate	VERB
inlawrev-27131	443	43	to	to	ADP
inlawrev-27131	443	44	climate	climate	NOUN
inlawrev-27131	443	45	change	change	NOUN
inlawrev-27131	443	46	,	,	PUNCT
inlawrev-27131	443	47	health	health	NOUN
inlawrev-27131	443	48	care	care	NOUN
inlawrev-27131	443	49	expansion	expansion	NOUN
inlawrev-27131	443	50	,	,	PUNCT
inlawrev-27131	443	51	and	and	CCONJ
inlawrev-27131	443	52	increasing	increase	VERB
inlawrev-27131	443	53	the	the	DET
inlawrev-27131	443	54	country	country	NOUN
inlawrev-27131	443	55	’s	’s	PART
inlawrev-27131	443	56	social	social	ADJ
inlawrev-27131	443	57	safety	safety	NOUN
inlawrev-27131	443	58	net	net	NOUN
inlawrev-27131	443	59	.	.	PUNCT
inlawrev-27131	444	1	as	as	ADP
inlawrev-27131	444	2	part	part	NOUN
inlawrev-27131	444	3	of	of	ADP
inlawrev-27131	444	4	the	the	DET
inlawrev-27131	444	5	tax	tax	NOUN
inlawrev-27131	444	6	provisions	provision	NOUN
inlawrev-27131	444	7	presently	presently	ADV
inlawrev-27131	444	8	included	include	VERB
inlawrev-27131	444	9	in	in	ADP
inlawrev-27131	444	10	this	this	DET
inlawrev-27131	444	11	package	package	NOUN
inlawrev-27131	444	12	is	be	AUX
inlawrev-27131	444	13	a	a	DET
inlawrev-27131	444	14	15	15	NUM
inlawrev-27131	444	15	%	%	NOUN
inlawrev-27131	444	16	minimum	minimum	ADJ
inlawrev-27131	444	17	tax	tax	NOUN
inlawrev-27131	444	18	on	on	ADP
inlawrev-27131	444	19	the	the	DET
inlawrev-27131	444	20	corporate	corporate	ADJ
inlawrev-27131	444	21	profits	profit	NOUN
inlawrev-27131	444	22	of	of	ADP
inlawrev-27131	444	23	corporations	corporation	NOUN
inlawrev-27131	444	24	with	with	ADP
inlawrev-27131	444	25	over	over	ADP
inlawrev-27131	444	26	$	$	SYM
inlawrev-27131	444	27	1	1	NUM
inlawrev-27131	444	28	billion	billion	NUM
inlawrev-27131	444	29	in	in	ADP
inlawrev-27131	444	30	profits.102	profits.102	NOUN
inlawrev-27131	444	31	with	with	ADP
inlawrev-27131	444	32	regard	regard	NOUN
inlawrev-27131	444	33	to	to	ADP
inlawrev-27131	444	34	individual	individual	ADJ
inlawrev-27131	444	35	and	and	CCONJ
inlawrev-27131	444	36	corporate	corporate	ADJ
inlawrev-27131	444	37	income	income	NOUN
inlawrev-27131	444	38	tax	tax	NOUN
inlawrev-27131	444	39	rates	rate	NOUN
inlawrev-27131	444	40	,	,	PUNCT
inlawrev-27131	444	41	it	it	PRON
inlawrev-27131	444	42	is	be	AUX
inlawrev-27131	444	43	difficult	difficult	ADJ
inlawrev-27131	444	44	to	to	PART
inlawrev-27131	444	45	determine	determine	VERB
inlawrev-27131	444	46	with	with	ADP
inlawrev-27131	444	47	any	any	DET
inlawrev-27131	444	48	certainty	certainty	NOUN
inlawrev-27131	444	49	at	at	ADP
inlawrev-27131	444	50	this	this	DET
inlawrev-27131	444	51	point	point	NOUN
inlawrev-27131	444	52	in	in	ADP
inlawrev-27131	444	53	time	time	NOUN
inlawrev-27131	444	54	whether	whether	SCONJ
inlawrev-27131	444	55	there	there	PRON
inlawrev-27131	444	56	will	will	AUX
inlawrev-27131	444	57	be	be	AUX
inlawrev-27131	444	58	increases	increase	NOUN
inlawrev-27131	444	59	in	in	ADP
inlawrev-27131	444	60	2022	2022	NUM
inlawrev-27131	444	61	,	,	PUNCT
inlawrev-27131	444	62	as	as	SCONJ
inlawrev-27131	444	63	these	these	DET
inlawrev-27131	444	64	provisions	provision	NOUN
inlawrev-27131	444	65	continue	continue	VERB
inlawrev-27131	444	66	to	to	PART
inlawrev-27131	444	67	be	be	AUX
inlawrev-27131	444	68	hotly	hotly	ADV
inlawrev-27131	444	69	contested	contest	VERB
inlawrev-27131	444	70	in	in	ADP
inlawrev-27131	444	71	the	the	DET
inlawrev-27131	444	72	senate	senate	PROPN
inlawrev-27131	444	73	.	.	PUNCT
inlawrev-27131	445	1	conclusion	conclusion	NOUN
inlawrev-27131	445	2	this	this	DET
inlawrev-27131	445	3	survey	survey	NOUN
inlawrev-27131	445	4	article	article	NOUN
inlawrev-27131	445	5	summarizes	summarize	VERB
inlawrev-27131	445	6	certain	certain	ADJ
inlawrev-27131	445	7	key	key	ADJ
inlawrev-27131	445	8	federal	federal	ADJ
inlawrev-27131	445	9	tax	tax	NOUN
inlawrev-27131	445	10	updates	update	NOUN
inlawrev-27131	445	11	,	,	PUNCT
inlawrev-27131	445	12	including	include	VERB
inlawrev-27131	445	13	98	98	NUM
inlawrev-27131	445	14	.	.	PUNCT
inlawrev-27131	446	1	treas	treas	PROPN
inlawrev-27131	446	2	.	.	PUNCT
inlawrev-27131	447	1	reg	reg	PROPN
inlawrev-27131	447	2	.	.	PUNCT
inlawrev-27131	448	1	§	§	PROPN
inlawrev-27131	448	2	1.162	1.162	NUM
inlawrev-27131	448	3	-	-	PUNCT
inlawrev-27131	448	4	21(b)(3	21(b)(3	NUM
inlawrev-27131	448	5	)	)	PUNCT
inlawrev-27131	448	6	(	(	PUNCT
inlawrev-27131	448	7	2020	2020	NUM
inlawrev-27131	448	8	)	)	PUNCT
inlawrev-27131	448	9	(	(	PUNCT
inlawrev-27131	448	10	establishment	establishment	NOUN
inlawrev-27131	448	11	requirement	requirement	NOUN
inlawrev-27131	448	12	is	be	AUX
inlawrev-27131	448	13	met	meet	VERB
inlawrev-27131	448	14	if	if	SCONJ
inlawrev-27131	448	15	the	the	DET
inlawrev-27131	448	16	taxpayer	taxpayer	NOUN
inlawrev-27131	448	17	,	,	PUNCT
inlawrev-27131	448	18	using	use	VERB
inlawrev-27131	448	19	documentary	documentary	ADJ
inlawrev-27131	448	20	evidence	evidence	NOUN
inlawrev-27131	448	21	,	,	PUNCT
inlawrev-27131	448	22	proves	prove	VERB
inlawrev-27131	448	23	the	the	DET
inlawrev-27131	448	24	taxpayer	taxpayer	NOUN
inlawrev-27131	448	25	’s	’s	PART
inlawrev-27131	448	26	legal	legal	ADJ
inlawrev-27131	448	27	obligation	obligation	NOUN
inlawrev-27131	448	28	,	,	PUNCT
inlawrev-27131	448	29	pursuant	pursuant	ADJ
inlawrev-27131	448	30	to	to	ADP
inlawrev-27131	448	31	the	the	DET
inlawrev-27131	448	32	order	order	NOUN
inlawrev-27131	448	33	or	or	CCONJ
inlawrev-27131	448	34	agreement	agreement	NOUN
inlawrev-27131	448	35	,	,	PUNCT
inlawrev-27131	448	36	to	to	PART
inlawrev-27131	448	37	pay	pay	VERB
inlawrev-27131	448	38	the	the	DET
inlawrev-27131	448	39	amount	amount	NOUN
inlawrev-27131	448	40	identified	identify	VERB
inlawrev-27131	448	41	as	as	ADP
inlawrev-27131	448	42	restitution	restitution	NOUN
inlawrev-27131	448	43	,	,	PUNCT
inlawrev-27131	448	44	remediation	remediation	NOUN
inlawrev-27131	448	45	,	,	PUNCT
inlawrev-27131	448	46	or	or	CCONJ
inlawrev-27131	448	47	to	to	PART
inlawrev-27131	448	48	come	come	VERB
inlawrev-27131	448	49	into	into	ADP
inlawrev-27131	448	50	compliance	compliance	NOUN
inlawrev-27131	448	51	with	with	ADP
inlawrev-27131	448	52	a	a	DET
inlawrev-27131	448	53	law	law	NOUN
inlawrev-27131	448	54	;	;	PUNCT
inlawrev-27131	448	55	the	the	DET
inlawrev-27131	448	56	amount	amount	NOUN
inlawrev-27131	448	57	paid	pay	VERB
inlawrev-27131	448	58	or	or	CCONJ
inlawrev-27131	448	59	incurred	incur	VERB
inlawrev-27131	448	60	;	;	PUNCT
inlawrev-27131	448	61	the	the	DET
inlawrev-27131	448	62	date	date	NOUN
inlawrev-27131	448	63	the	the	DET
inlawrev-27131	448	64	amount	amount	NOUN
inlawrev-27131	448	65	was	be	AUX
inlawrev-27131	448	66	paid	pay	VERB
inlawrev-27131	448	67	or	or	CCONJ
inlawrev-27131	448	68	incurred	incur	VERB
inlawrev-27131	448	69	;	;	PUNCT
inlawrev-27131	448	70	and	and	CCONJ
inlawrev-27131	448	71	that	that	SCONJ
inlawrev-27131	448	72	,	,	PUNCT
inlawrev-27131	448	73	based	base	VERB
inlawrev-27131	448	74	on	on	ADP
inlawrev-27131	448	75	the	the	DET
inlawrev-27131	448	76	origin	origin	NOUN
inlawrev-27131	448	77	of	of	ADP
inlawrev-27131	448	78	the	the	DET
inlawrev-27131	448	79	liability	liability	NOUN
inlawrev-27131	448	80	and	and	CCONJ
inlawrev-27131	448	81	the	the	DET
inlawrev-27131	448	82	nature	nature	NOUN
inlawrev-27131	448	83	and	and	CCONJ
inlawrev-27131	448	84	purpose	purpose	NOUN
inlawrev-27131	448	85	of	of	ADP
inlawrev-27131	448	86	the	the	DET
inlawrev-27131	448	87	amount	amount	NOUN
inlawrev-27131	448	88	paid	pay	VERB
inlawrev-27131	448	89	or	or	CCONJ
inlawrev-27131	448	90	incurred	incur	VERB
inlawrev-27131	448	91	,	,	PUNCT
inlawrev-27131	448	92	the	the	DET
inlawrev-27131	448	93	amount	amount	NOUN
inlawrev-27131	448	94	the	the	DET
inlawrev-27131	448	95	taxpayer	taxpayer	NOUN
inlawrev-27131	448	96	paid	pay	VERB
inlawrev-27131	448	97	or	or	CCONJ
inlawrev-27131	448	98	incurred	incur	VERB
inlawrev-27131	448	99	was	be	AUX
inlawrev-27131	448	100	for	for	ADP
inlawrev-27131	448	101	restitution	restitution	NOUN
inlawrev-27131	448	102	or	or	CCONJ
inlawrev-27131	448	103	remediation	remediation	NOUN
inlawrev-27131	448	104	or	or	CCONJ
inlawrev-27131	448	105	to	to	PART
inlawrev-27131	448	106	come	come	VERB
inlawrev-27131	448	107	into	into	ADP
inlawrev-27131	448	108	compliance	compliance	NOUN
inlawrev-27131	448	109	with	with	ADP
inlawrev-27131	448	110	any	any	DET
inlawrev-27131	448	111	law	law	NOUN
inlawrev-27131	448	112	)	)	PUNCT
inlawrev-27131	448	113	.	.	PUNCT
inlawrev-27131	449	1	99	99	NUM
inlawrev-27131	449	2	.	.	PUNCT
inlawrev-27131	450	1	see	see	VERB
inlawrev-27131	450	2	26	26	NUM
inlawrev-27131	450	3	u.s.c	u.s.c	ADJ
inlawrev-27131	450	4	.	.	PUNCT
inlawrev-27131	451	1	§	§	PROPN
inlawrev-27131	451	2	162(f)(2)(a	162(f)(2)(a	NUM
inlawrev-27131	451	3	)	)	PUNCT
inlawrev-27131	451	4	(	(	PUNCT
inlawrev-27131	451	5	in	in	ADP
inlawrev-27131	451	6	accordance	accordance	NOUN
inlawrev-27131	451	7	with	with	ADP
inlawrev-27131	451	8	treas	treas	PROPN
inlawrev-27131	451	9	.	.	PUNCT
inlawrev-27131	452	1	reg	reg	PROPN
inlawrev-27131	452	2	.	.	PUNCT
inlawrev-27131	453	1	§	§	PROPN
inlawrev-27131	453	2	1.162	1.162	NUM
inlawrev-27131	453	3	-	-	SYM
inlawrev-27131	453	4	21(b)(2	21(b)(2	NUM
inlawrev-27131	453	5	)	)	PUNCT
inlawrev-27131	453	6	(	(	PUNCT
inlawrev-27131	453	7	2020	2020	NUM
inlawrev-27131	453	8	)	)	PUNCT
inlawrev-27131	453	9	,	,	PUNCT
inlawrev-27131	453	10	a	a	DET
inlawrev-27131	453	11	court	court	NOUN
inlawrev-27131	453	12	order	order	NOUN
inlawrev-27131	453	13	or	or	CCONJ
inlawrev-27131	453	14	an	an	DET
inlawrev-27131	453	15	agreement	agreement	NOUN
inlawrev-27131	453	16	identifies	identify	VERB
inlawrev-27131	453	17	a	a	DET
inlawrev-27131	453	18	payment	payment	NOUN
inlawrev-27131	453	19	by	by	ADP
inlawrev-27131	453	20	stating	state	VERB
inlawrev-27131	453	21	the	the	DET
inlawrev-27131	453	22	nature	nature	NOUN
inlawrev-27131	453	23	of	of	ADP
inlawrev-27131	453	24	,	,	PUNCT
inlawrev-27131	453	25	or	or	CCONJ
inlawrev-27131	453	26	purpose	purpose	NOUN
inlawrev-27131	453	27	for	for	ADP
inlawrev-27131	453	28	,	,	PUNCT
inlawrev-27131	453	29	each	each	DET
inlawrev-27131	453	30	payment	payment	NOUN
inlawrev-27131	453	31	that	that	PRON
inlawrev-27131	453	32	each	each	DET
inlawrev-27131	453	33	taxpayer	taxpayer	NOUN
inlawrev-27131	453	34	is	be	AUX
inlawrev-27131	453	35	obligated	obligate	VERB
inlawrev-27131	453	36	to	to	PART
inlawrev-27131	453	37	pay	pay	VERB
inlawrev-27131	453	38	,	,	PUNCT
inlawrev-27131	453	39	and	and	CCONJ
inlawrev-27131	453	40	the	the	DET
inlawrev-27131	453	41	amount	amount	NOUN
inlawrev-27131	453	42	of	of	ADP
inlawrev-27131	453	43	each	each	DET
inlawrev-27131	453	44	payment	payment	NOUN
inlawrev-27131	453	45	identified	identify	VERB
inlawrev-27131	453	46	)	)	PUNCT
inlawrev-27131	453	47	.	.	PUNCT
inlawrev-27131	454	1	100	100	NUM
inlawrev-27131	454	2	.	.	PUNCT
inlawrev-27131	455	1	see	see	VERB
inlawrev-27131	455	2	26	26	NUM
inlawrev-27131	455	3	u.s.c	u.s.c	ADJ
inlawrev-27131	455	4	.	.	PUNCT
inlawrev-27131	456	1	§	§	PROPN
inlawrev-27131	456	2	162(f)(2)(b	162(f)(2)(b	PROPN
inlawrev-27131	456	3	)	)	PUNCT
inlawrev-27131	456	4	.	.	PUNCT
inlawrev-27131	457	1	101	101	NUM
inlawrev-27131	457	2	.	.	PUNCT
inlawrev-27131	458	1	h.r	h.r	PROPN
inlawrev-27131	458	2	.	.	PROPN
inlawrev-27131	458	3	5376	5376	NUM
inlawrev-27131	458	4	,	,	PUNCT
inlawrev-27131	458	5	117th	117th	ADJ
inlawrev-27131	458	6	congress	congress	PROPN
inlawrev-27131	458	7	(	(	PUNCT
inlawrev-27131	458	8	2021	2021	NUM
inlawrev-27131	458	9	)	)	PUNCT
inlawrev-27131	458	10	.	.	PUNCT
inlawrev-27131	459	1	102	102	NUM
inlawrev-27131	459	2	.	.	PUNCT
inlawrev-27131	460	1	president	president	PROPN
inlawrev-27131	460	2	biden	biden	PROPN
inlawrev-27131	460	3	announces	announce	VERB
inlawrev-27131	460	4	the	the	DET
inlawrev-27131	460	5	build	build	NOUN
inlawrev-27131	460	6	back	back	ADP
inlawrev-27131	460	7	better	well	ADJ
inlawrev-27131	460	8	framework	framework	NOUN
inlawrev-27131	460	9	,	,	PUNCT
inlawrev-27131	460	10	the	the	DET
inlawrev-27131	460	11	white	white	PROPN
inlawrev-27131	460	12	house	house	PROPN
inlawrev-27131	460	13	(	(	PUNCT
inlawrev-27131	460	14	oct	oct	PROPN
inlawrev-27131	460	15	.	.	PROPN
inlawrev-27131	460	16	28	28	NUM
inlawrev-27131	460	17	,	,	PUNCT
inlawrev-27131	460	18	2021	2021	NUM
inlawrev-27131	460	19	)	)	PUNCT
inlawrev-27131	460	20	,	,	PUNCT
inlawrev-27131	460	21	https://www.whitehouse.gov/briefing-room/statements-releases/2021/10/28/presidentbiden-announces-the-build-back-better-framework/	https://www.whitehouse.gov/briefing-room/statements-releases/2021/10/28/presidentbiden-announces-the-build-back-better-framework/	VERB
inlawrev-27131	460	22	[	[	X
inlawrev-27131	460	23	https://perma.cc/bes7-4qpj	https://perma.cc/bes7-4qpj	X
inlawrev-27131	460	24	]	]	X
inlawrev-27131	460	25	.	.	PUNCT
inlawrev-27131	461	1	2022	2022	NUM
inlawrev-27131	461	2	]	]	PUNCT
inlawrev-27131	461	3	tax	tax	NOUN
inlawrev-27131	461	4	law	law	NOUN
inlawrev-27131	461	5	–	–	PUNCT
inlawrev-27131	461	6	federal	federal	ADJ
inlawrev-27131	461	7	667	667	NUM
inlawrev-27131	461	8	irs	irs	PROPN
inlawrev-27131	461	9	hot	hot	ADJ
inlawrev-27131	461	10	button	button	NOUN
inlawrev-27131	461	11	issues	issue	NOUN
inlawrev-27131	461	12	,	,	PUNCT
inlawrev-27131	461	13	the	the	DET
inlawrev-27131	461	14	employee	employee	NOUN
inlawrev-27131	461	15	retention	retention	NOUN
inlawrev-27131	461	16	credit	credit	NOUN
inlawrev-27131	461	17	,	,	PUNCT
inlawrev-27131	461	18	the	the	DET
inlawrev-27131	461	19	cares	care	NOUN
inlawrev-27131	461	20	act	act	NOUN
inlawrev-27131	461	21	and	and	CCONJ
inlawrev-27131	461	22	other	other	ADJ
inlawrev-27131	461	23	2021	2021	NUM
inlawrev-27131	461	24	updates	update	NOUN
inlawrev-27131	461	25	,	,	PUNCT
inlawrev-27131	461	26	and	and	CCONJ
inlawrev-27131	461	27	the	the	DET
inlawrev-27131	461	28	tax	tax	NOUN
inlawrev-27131	461	29	cuts	cut	NOUN
inlawrev-27131	461	30	and	and	CCONJ
inlawrev-27131	461	31	jobs	job	NOUN
inlawrev-27131	461	32	act	act	NOUN
inlawrev-27131	461	33	of	of	ADP
inlawrev-27131	461	34	2017	2017	NUM
inlawrev-27131	461	35	.	.	PUNCT
inlawrev-27131	462	1	with	with	ADP
inlawrev-27131	462	2	much	much	ADJ
inlawrev-27131	462	3	uncertainty	uncertainty	NOUN
inlawrev-27131	462	4	still	still	ADV
inlawrev-27131	462	5	lingering	linger	VERB
inlawrev-27131	462	6	over	over	ADP
inlawrev-27131	462	7	the	the	DET
inlawrev-27131	462	8	anticipated	anticipate	VERB
inlawrev-27131	462	9	passage	passage	NOUN
inlawrev-27131	462	10	of	of	ADP
inlawrev-27131	462	11	the	the	DET
inlawrev-27131	462	12	build	build	NOUN
inlawrev-27131	462	13	back	back	ADP
inlawrev-27131	462	14	better	well	ADJ
inlawrev-27131	462	15	act	act	NOUN
inlawrev-27131	462	16	,	,	PUNCT
inlawrev-27131	462	17	the	the	DET
inlawrev-27131	462	18	year	year	NOUN
inlawrev-27131	462	19	2022	2022	NUM
inlawrev-27131	462	20	will	will	AUX
inlawrev-27131	462	21	likely	likely	ADV
inlawrev-27131	462	22	be	be	AUX
inlawrev-27131	462	23	teeming	teem	VERB
inlawrev-27131	462	24	with	with	ADP
inlawrev-27131	462	25	yet	yet	ADV
inlawrev-27131	462	26	another	another	PRON
inlawrev-27131	462	27	round	round	NOUN
inlawrev-27131	462	28	of	of	ADP
inlawrev-27131	462	29	changes	change	NOUN
inlawrev-27131	462	30	to	to	ADP
inlawrev-27131	462	31	the	the	DET
inlawrev-27131	462	32	federal	federal	ADJ
inlawrev-27131	462	33	tax	tax	NOUN
inlawrev-27131	462	34	system	system	NOUN
inlawrev-27131	462	35	.	.	PUNCT