id	sid	tid	token	lemma	pos
inlawrev-2784	1	1	indiana	indiana	PROPN
inlawrev-2784	1	2	law	law	PROPN
inlawrev-2784	1	3	review	review	NOUN
inlawrev-2784	1	4	disclaimer	disclaimer	NOUN
inlawrev-2784	1	5	of	of	ADP
inlawrev-2784	1	6	joint	joint	ADJ
inlawrev-2784	1	7	tenancy	tenancy	NOUN
inlawrev-2784	1	8	interest	interest	NOUN
inlawrev-2784	1	9	—	—	PUNCT
inlawrev-2784	1	10	when	when	SCONJ
inlawrev-2784	1	11	does	do	AUX
inlawrev-2784	1	12	the	the	DET
inlawrev-2784	1	13	nine	nine	NUM
inlawrev-2784	1	14	-	-	PUNCT
inlawrev-2784	1	15	month	month	NOUN
inlawrev-2784	1	16	time	time	NOUN
inlawrev-2784	1	17	limit	limit	NOUN
inlawrev-2784	1	18	in	in	ADP
inlawrev-2784	1	19	i.r.c	i.r.c	NOUN
inlawrev-2784	1	20	.	.	PUNCT
inlawrev-2784	2	1	section	section	NOUN
inlawrev-2784	2	2	2518	2518	NUM
inlawrev-2784	2	3	begin	begin	VERB
inlawrev-2784	2	4	to	to	PART
inlawrev-2784	2	5	run	run	VERB
inlawrev-2784	2	6	?	?	PUNCT
inlawrev-2784	3	1	i.	i.	NOUN
inlawrev-2784	3	2	introduction	introduction	NOUN
inlawrev-2784	3	3	in	in	ADP
inlawrev-2784	3	4	kennedy	kennedy	PROPN
inlawrev-2784	3	5	v.	v.	PROPN
inlawrev-2784	3	6	commissioner,^	commissioner,^	PROPN
inlawrev-2784	3	7	frank	frank	PROPN
inlawrev-2784	3	8	kennedy	kennedy	PROPN
inlawrev-2784	3	9	acquired	acquire	VERB
inlawrev-2784	3	10	160	160	NUM
inlawrev-2784	3	11	acres	acre	NOUN
inlawrev-2784	3	12	of	of	ADP
inlawrev-2784	3	13	illinois	illinois	PROPN
inlawrev-2784	3	14	farmland	farmland	NOUN
inlawrev-2784	3	15	in	in	ADP
inlawrev-2784	3	16	1953	1953	NUM
inlawrev-2784	3	17	and	and	CCONJ
inlawrev-2784	3	18	titled	title	VERB
inlawrev-2784	3	19	the	the	DET
inlawrev-2784	3	20	property	property	NOUN
inlawrev-2784	3	21	as	as	ADP
inlawrev-2784	3	22	joint	joint	ADJ
inlawrev-2784	3	23	tenants	tenant	NOUN
inlawrev-2784	3	24	with	with	ADP
inlawrev-2784	3	25	right	right	NOUN
inlawrev-2784	3	26	of	of	ADP
inlawrev-2784	3	27	survivorship	survivorship	NOUN
inlawrev-2784	3	28	between	between	ADP
inlawrev-2784	3	29	his	his	PRON
inlawrev-2784	3	30	wife	wife	NOUN
inlawrev-2784	3	31	and	and	CCONJ
inlawrev-2784	3	32	himself	himself	PRON
inlawrev-2784	3	33	.	.	PUNCT
inlawrev-2784	4	1	frank	frank	PROPN
inlawrev-2784	4	2	died	die	VERB
inlawrev-2784	4	3	in	in	ADP
inlawrev-2784	4	4	1978	1978	NUM
inlawrev-2784	4	5	.	.	PUNCT
inlawrev-2784	5	1	within	within	ADP
inlawrev-2784	5	2	nine	nine	NUM
inlawrev-2784	5	3	months	month	NOUN
inlawrev-2784	5	4	of	of	ADP
inlawrev-2784	5	5	his	his	PRON
inlawrev-2784	5	6	death	death	NOUN
inlawrev-2784	5	7	,	,	PUNCT
inlawrev-2784	5	8	his	his	PRON
inlawrev-2784	5	9	wife	wife	NOUN
inlawrev-2784	5	10	disclaimed	disclaim	VERB
inlawrev-2784	5	11	the	the	DET
inlawrev-2784	5	12	interest	interest	NOUN
inlawrev-2784	5	13	she	she	PRON
inlawrev-2784	5	14	had	have	AUX
inlawrev-2784	5	15	acquired	acquire	VERB
inlawrev-2784	5	16	in	in	ADP
inlawrev-2784	5	17	the	the	DET
inlawrev-2784	5	18	farm	farm	NOUN
inlawrev-2784	5	19	by	by	ADP
inlawrev-2784	5	20	surviving	survive	VERB
inlawrev-2784	5	21	frank.^	frank.^	NOUN
inlawrev-2784	5	22	not	not	PART
inlawrev-2784	5	23	only	only	ADV
inlawrev-2784	5	24	in	in	ADP
inlawrev-2784	5	25	this	this	DET
inlawrev-2784	5	26	case	case	NOUN
inlawrev-2784	5	27	,	,	PUNCT
inlawrev-2784	5	28	but	but	CCONJ
inlawrev-2784	5	29	in	in	ADP
inlawrev-2784	5	30	all	all	DET
inlawrev-2784	5	31	cases	case	NOUN
inlawrev-2784	5	32	dealing	deal	VERB
inlawrev-2784	5	33	with	with	ADP
inlawrev-2784	5	34	the	the	DET
inlawrev-2784	5	35	disclaimer	disclaimer	NOUN
inlawrev-2784	5	36	of	of	ADP
inlawrev-2784	5	37	joint	joint	ADJ
inlawrev-2784	5	38	tenancy	tenancy	NOUN
inlawrev-2784	5	39	interests	interest	NOUN
inlawrev-2784	5	40	under	under	ADP
inlawrev-2784	5	41	section	section	NOUN
inlawrev-2784	5	42	2518^	2518^	NUM
inlawrev-2784	5	43	of	of	ADP
inlawrev-2784	5	44	the	the	DET
inlawrev-2784	5	45	internal	internal	ADJ
inlawrev-2784	5	46	revenue	revenue	NOUN
inlawrev-2784	5	47	code	code	NOUN
inlawrev-2784	5	48	,	,	PUNCT
inlawrev-2784	5	49	the	the	DET
inlawrev-2784	5	50	key	key	ADJ
inlawrev-2784	5	51	issue	issue	NOUN
inlawrev-2784	5	52	is	be	AUX
inlawrev-2784	5	53	at	at	ADP
inlawrev-2784	5	54	what	what	DET
inlawrev-2784	5	55	point	point	NOUN
inlawrev-2784	5	56	did	do	AUX
inlawrev-2784	5	57	the	the	DET
inlawrev-2784	5	58	transfer	transfer	NOUN
inlawrev-2784	5	59	that	that	PRON
inlawrev-2784	5	60	created	create	VERB
inlawrev-2784	5	61	mrs	mrs	PROPN
inlawrev-2784	5	62	.	.	PROPN
inlawrev-2784	5	63	kennedy	kennedy	PROPN
inlawrev-2784	5	64	's	's	PART
inlawrev-2784	5	65	interest	interest	NOUN
inlawrev-2784	5	66	occur	occur	VERB
inlawrev-2784	5	67	—	—	PUNCT
inlawrev-2784	5	68	at	at	ADP
inlawrev-2784	5	69	the	the	DET
inlawrev-2784	5	70	creation	creation	NOUN
inlawrev-2784	5	71	of	of	ADP
inlawrev-2784	5	72	the	the	DET
inlawrev-2784	5	73	tenancy	tenancy	NOUN
inlawrev-2784	5	74	or	or	CCONJ
inlawrev-2784	5	75	at	at	ADP
inlawrev-2784	5	76	the	the	DET
inlawrev-2784	5	77	death	death	NOUN
inlawrev-2784	5	78	of	of	ADP
inlawrev-2784	5	79	her	her	PRON
inlawrev-2784	5	80	husband	husband	NOUN
inlawrev-2784	5	81	.	.	PUNCT
inlawrev-2784	6	1	in	in	ADP
inlawrev-2784	6	2	kennedy	kennedy	PROPN
inlawrev-2784	6	3	the	the	DET
inlawrev-2784	6	4	seventh	seventh	ADJ
inlawrev-2784	6	5	circuit	circuit	NOUN
inlawrev-2784	6	6	court	court	NOUN
inlawrev-2784	6	7	of	of	ADP
inlawrev-2784	6	8	appeals	appeal	NOUN
inlawrev-2784	6	9	held	hold	VERB
inlawrev-2784	6	10	that	that	SCONJ
inlawrev-2784	6	11	,	,	PUNCT
inlawrev-2784	6	12	because	because	SCONJ
inlawrev-2784	6	13	of	of	ADP
inlawrev-2784	6	14	her	her	PRON
inlawrev-2784	6	15	husband	husband	NOUN
inlawrev-2784	6	16	's	's	PART
inlawrev-2784	6	17	right	right	NOUN
inlawrev-2784	6	18	to	to	PART
inlawrev-2784	6	19	partition	partition	VERB
inlawrev-2784	6	20	,	,	PUNCT
inlawrev-2784	6	21	the	the	DET
inlawrev-2784	6	22	transfer	transfer	NOUN
inlawrev-2784	6	23	of	of	ADP
inlawrev-2784	6	24	the	the	DET
inlawrev-2784	6	25	survivorship	survivorship	NOUN
inlawrev-2784	6	26	interest	interest	NOUN
inlawrev-2784	6	27	took	take	VERB
inlawrev-2784	6	28	place	place	NOUN
inlawrev-2784	6	29	at	at	ADP
inlawrev-2784	6	30	his	his	PRON
inlawrev-2784	6	31	death	death	NOUN
inlawrev-2784	6	32	and	and	CCONJ
inlawrev-2784	6	33	mrs	mrs	PROPN
inlawrev-2784	6	34	.	.	PROPN
inlawrev-2784	6	35	kennedy	kennedy	PROPN
inlawrev-2784	6	36	's	's	PART
inlawrev-2784	6	37	disclaimer	disclaimer	NOUN
inlawrev-2784	6	38	was	be	AUX
inlawrev-2784	6	39	a	a	DET
inlawrev-2784	6	40	qualified	qualified	ADJ
inlawrev-2784	6	41	disclaimer	disclaimer	NOUN
inlawrev-2784	6	42	(	(	PUNCT
inlawrev-2784	6	43	one	one	NOUN
inlawrev-2784	6	44	that	that	PRON
inlawrev-2784	6	45	avoids	avoid	VERB
inlawrev-2784	6	46	the	the	DET
inlawrev-2784	6	47	imposition	imposition	NOUN
inlawrev-2784	6	48	of	of	ADP
inlawrev-2784	6	49	tax)."^	tax)."^	NOUN
inlawrev-2784	6	50	this	this	DET
inlawrev-2784	6	51	holding	holding	NOUN
inlawrev-2784	6	52	is	be	AUX
inlawrev-2784	6	53	in	in	ADP
inlawrev-2784	6	54	direct	direct	ADJ
inlawrev-2784	6	55	conflict	conflict	NOUN
inlawrev-2784	6	56	with	with	ADP
inlawrev-2784	6	57	the	the	DET
inlawrev-2784	6	58	interpretative	interpretative	ADJ
inlawrev-2784	6	59	treasury	treasury	NOUN
inlawrev-2784	6	60	regulation	regulation	NOUN
inlawrev-2784	6	61	section	section	NOUN
inlawrev-2784	6	62	25.25	25.25	NUM
inlawrev-2784	6	63	18	18	NUM
inlawrev-2784	6	64	-	-	SYM
inlawrev-2784	6	65	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	6	66	)	)	PUNCT
inlawrev-2784	6	67	that	that	PRON
inlawrev-2784	6	68	was	be	AUX
inlawrev-2784	6	69	enacted	enact	VERB
inlawrev-2784	6	70	in	in	ADP
inlawrev-2784	6	71	august	august	PROPN
inlawrev-2784	6	72	of	of	ADP
inlawrev-2784	6	73	1986	1986	NUM
inlawrev-2784	6	74	just	just	ADV
inlawrev-2784	6	75	shortly	shortly	ADV
inlawrev-2784	6	76	before	before	SCONJ
inlawrev-2784	6	77	the	the	DET
inlawrev-2784	6	78	kennedy	kennedy	PROPN
inlawrev-2784	6	79	decision.^	decision.^	PROPN
inlawrev-2784	6	80	the	the	DET
inlawrev-2784	6	81	regulation	regulation	NOUN
inlawrev-2784	6	82	states	state	NOUN
inlawrev-2784	6	83	,	,	PUNCT
inlawrev-2784	6	84	"	"	PUNCT
inlawrev-2784	6	85	an	an	DET
inlawrev-2784	6	86	interest	interest	NOUN
inlawrev-2784	6	87	or	or	CCONJ
inlawrev-2784	6	88	any	any	DET
inlawrev-2784	6	89	portion	portion	NOUN
inlawrev-2784	6	90	of	of	ADP
inlawrev-2784	6	91	an	an	DET
inlawrev-2784	6	92	interest	interest	NOUN
inlawrev-2784	6	93	in	in	ADP
inlawrev-2784	6	94	a	a	DET
inlawrev-2784	6	95	joint	joint	ADJ
inlawrev-2784	6	96	tenancy	tenancy	NOUN
inlawrev-2784	6	97	.	.	PUNCT
inlawrev-2784	6	98	.	.	PUNCT
inlawrev-2784	7	1	.	.	PUNCT
inlawrev-2784	8	1	must	must	AUX
inlawrev-2784	8	2	be	be	AUX
inlawrev-2784	8	3	made	make	VERB
inlawrev-2784	8	4	no	no	ADV
inlawrev-2784	8	5	later	later	ADV
inlawrev-2784	8	6	than	than	ADP
inlawrev-2784	8	7	9	9	NUM
inlawrev-2784	8	8	months	month	NOUN
inlawrev-2784	8	9	after	after	ADP
inlawrev-2784	8	10	the	the	DET
inlawrev-2784	8	11	transfer	transfer	NOUN
inlawrev-2784	8	12	creating	create	VERB
inlawrev-2784	8	13	the	the	DET
inlawrev-2784	8	14	tenancy	tenancy	NOUN
inlawrev-2784	8	15	.	.	PUNCT
inlawrev-2784	9	1	"^	"^	PUNCT
inlawrev-2784	9	2	the	the	DET
inlawrev-2784	9	3	kennedy	kennedy	PROPN
inlawrev-2784	9	4	court	court	PROPN
inlawrev-2784	9	5	held	hold	VERB
inlawrev-2784	9	6	the	the	DET
inlawrev-2784	9	7	regulation	regulation	NOUN
inlawrev-2784	9	8	was	be	AUX
inlawrev-2784	9	9	inconsistent	inconsistent	ADJ
inlawrev-2784	9	10	with	with	ADP
inlawrev-2784	9	11	the	the	DET
inlawrev-2784	9	12	other	other	ADJ
inlawrev-2784	9	13	regulations	regulation	NOUN
inlawrev-2784	9	14	apphcable	apphcable	ADJ
inlawrev-2784	9	15	to	to	ADP
inlawrev-2784	9	16	section	section	NOUN
inlawrev-2784	9	17	2518	2518	NUM
inlawrev-2784	9	18	disclaimers	disclaimer	NOUN
inlawrev-2784	9	19	and	and	CCONJ
inlawrev-2784	9	20	chose	choose	VERB
inlawrev-2784	9	21	not	not	PART
inlawrev-2784	9	22	to	to	PART
inlawrev-2784	9	23	apply	apply	VERB
inlawrev-2784	9	24	it.^	it.^	ADP
inlawrev-2784	9	25	'	'	NUM
inlawrev-2784	9	26	804	804	NUM
inlawrev-2784	9	27	f.2d	f.2d	NOUN
inlawrev-2784	9	28	1332	1332	NUM
inlawrev-2784	9	29	(	(	PUNCT
inlawrev-2784	9	30	7th	7th	ADJ
inlawrev-2784	9	31	cir	cir	NOUN
inlawrev-2784	9	32	.	.	PUNCT
inlawrev-2784	9	33	1986	1986	NUM
inlawrev-2784	9	34	)	)	PUNCT
inlawrev-2784	9	35	.	.	PUNCT
inlawrev-2784	10	1	^id	^id	PROPN
inlawrev-2784	10	2	.	.	PUNCT
inlawrev-2784	11	1	at	at	ADP
inlawrev-2784	11	2	1333	1333	NUM
inlawrev-2784	11	3	.	.	PUNCT
inlawrev-2784	12	1	^all	^all	NUM
inlawrev-2784	12	2	section	section	NOUN
inlawrev-2784	12	3	numbers	number	NOUN
inlawrev-2784	12	4	used	use	VERB
inlawrev-2784	12	5	in	in	ADP
inlawrev-2784	12	6	this	this	DET
inlawrev-2784	12	7	note	note	NOUN
inlawrev-2784	12	8	refer	refer	VERB
inlawrev-2784	12	9	to	to	ADP
inlawrev-2784	12	10	the	the	DET
inlawrev-2784	12	11	internal	internal	ADJ
inlawrev-2784	12	12	revenue	revenue	NOUN
inlawrev-2784	12	13	code	code	NOUN
inlawrev-2784	12	14	of	of	ADP
inlawrev-2784	12	15	1986	1986	NUM
inlawrev-2784	12	16	as	as	SCONJ
inlawrev-2784	12	17	amended	amend	VERB
inlawrev-2784	12	18	unless	unless	SCONJ
inlawrev-2784	12	19	otherwise	otherwise	ADV
inlawrev-2784	12	20	noted	note	VERB
inlawrev-2784	12	21	;	;	PUNCT
inlawrev-2784	12	22	see	see	VERB
inlawrev-2784	12	23	infra	infra	NOUN
inlawrev-2784	12	24	note	note	VERB
inlawrev-2784	12	25	31	31	NUM
inlawrev-2784	12	26	for	for	ADP
inlawrev-2784	12	27	language	language	NOUN
inlawrev-2784	12	28	of	of	ADP
inlawrev-2784	12	29	i.r.c	i.r.c	NOUN
inlawrev-2784	12	30	.	.	PUNCT
inlawrev-2784	13	1	§	§	PROPN
inlawrev-2784	13	2	2518	2518	NUM
inlawrev-2784	13	3	(	(	PUNCT
inlawrev-2784	13	4	1987	1987	NUM
inlawrev-2784	13	5	)	)	PUNCT
inlawrev-2784	13	6	.	.	PUNCT
inlawrev-2784	14	1	•^kennedy	•^kennedy	NOUN
inlawrev-2784	14	2	,	,	PUNCT
inlawrev-2784	14	3	804	804	NUM
inlawrev-2784	14	4	f.2d	f.2d	NOUN
inlawrev-2784	14	5	at	at	ADP
inlawrev-2784	14	6	1336	1336	NUM
inlawrev-2784	14	7	.	.	PUNCT
inlawrev-2784	15	1	the	the	DET
inlawrev-2784	15	2	court	court	NOUN
inlawrev-2784	15	3	compared	compare	VERB
inlawrev-2784	15	4	the	the	DET
inlawrev-2784	15	5	survivorship	survivorship	NOUN
inlawrev-2784	15	6	right	right	NOUN
inlawrev-2784	15	7	to	to	ADP
inlawrev-2784	15	8	that	that	PRON
inlawrev-2784	15	9	of	of	ADP
inlawrev-2784	15	10	a	a	DET
inlawrev-2784	15	11	general	general	ADJ
inlawrev-2784	15	12	power	power	NOUN
inlawrev-2784	15	13	of	of	ADP
inlawrev-2784	15	14	appointment	appointment	NOUN
inlawrev-2784	15	15	and	and	CCONJ
inlawrev-2784	15	16	found	find	VERB
inlawrev-2784	15	17	the	the	DET
inlawrev-2784	15	18	regulations	regulation	NOUN
inlawrev-2784	15	19	treatment	treatment	NOUN
inlawrev-2784	15	20	of	of	ADP
inlawrev-2784	15	21	joint	joint	ADJ
inlawrev-2784	15	22	tenancy	tenancy	NOUN
inlawrev-2784	15	23	inconsistent	inconsistent	ADJ
inlawrev-2784	15	24	with	with	ADP
inlawrev-2784	15	25	that	that	PRON
inlawrev-2784	15	26	of	of	ADP
inlawrev-2784	15	27	general	general	ADJ
inlawrev-2784	15	28	power	power	NOUN
inlawrev-2784	15	29	of	of	ADP
inlawrev-2784	15	30	appointment	appointment	NOUN
inlawrev-2784	15	31	in	in	ADP
inlawrev-2784	15	32	treasury	treasury	NOUN
inlawrev-2784	15	33	regulation	regulation	NOUN
inlawrev-2784	15	34	section	section	NOUN
inlawrev-2784	15	35	25.2518	25.2518	NUM
inlawrev-2784	15	36	-	-	SYM
inlawrev-2784	15	37	2(c)(3	2(c)(3	NUM
inlawrev-2784	15	38	)	)	PUNCT
inlawrev-2784	15	39	.	.	PUNCT
inlawrev-2784	16	1	see	see	VERB
inlawrev-2784	16	2	infra	infra	NOUN
inlawrev-2784	16	3	text	text	NOUN
inlawrev-2784	16	4	accompanying	accompany	VERB
inlawrev-2784	16	5	notes	note	NOUN
inlawrev-2784	16	6	162	162	NUM
inlawrev-2784	16	7	-	-	SYM
inlawrev-2784	16	8	81	81	NUM
inlawrev-2784	16	9	.	.	PUNCT
inlawrev-2784	17	1	treas	treas	PROPN
inlawrev-2784	17	2	.	.	PUNCT
inlawrev-2784	18	1	reg	reg	PROPN
inlawrev-2784	18	2	.	.	PUNCT
inlawrev-2784	19	1	§	§	PROPN
inlawrev-2784	19	2	25.2518	25.2518	NUM
inlawrev-2784	19	3	-	-	SYM
inlawrev-2784	19	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	19	5	)	)	PUNCT
inlawrev-2784	19	6	(	(	PUNCT
inlawrev-2784	19	7	1986	1986	NUM
inlawrev-2784	19	8	)	)	PUNCT
inlawrev-2784	19	9	;	;	PUNCT
inlawrev-2784	19	10	see	see	VERB
inlawrev-2784	19	11	infra	infra	NOUN
inlawrev-2784	19	12	text	text	NOUN
inlawrev-2784	19	13	accompanying	accompany	VERB
inlawrev-2784	19	14	note	note	NOUN
inlawrev-2784	19	15	52	52	NUM
inlawrev-2784	19	16	for	for	ADP
inlawrev-2784	19	17	language	language	NOUN
inlawrev-2784	19	18	of	of	ADP
inlawrev-2784	19	19	regulation	regulation	NOUN
inlawrev-2784	19	20	.	.	PUNCT
inlawrev-2784	20	1	a	a	DET
inlawrev-2784	20	2	difference	difference	NOUN
inlawrev-2784	20	3	exists	exist	VERB
inlawrev-2784	20	4	between	between	ADP
inlawrev-2784	20	5	interpretative	interpretative	ADJ
inlawrev-2784	20	6	regulations	regulation	NOUN
inlawrev-2784	20	7	and	and	CCONJ
inlawrev-2784	20	8	legislative	legislative	ADJ
inlawrev-2784	20	9	regulations	regulation	NOUN
inlawrev-2784	20	10	,	,	PUNCT
inlawrev-2784	20	11	interpretative	interpretative	ADJ
inlawrev-2784	20	12	regulations	regulation	NOUN
inlawrev-2784	20	13	having	have	VERB
inlawrev-2784	20	14	less	less	ADJ
inlawrev-2784	20	15	weight	weight	NOUN
inlawrev-2784	20	16	.	.	PUNCT
inlawrev-2784	21	1	for	for	ADP
inlawrev-2784	21	2	full	full	ADJ
inlawrev-2784	21	3	discussion	discussion	NOUN
inlawrev-2784	21	4	see	see	VERB
inlawrev-2784	21	5	infra	infra	NOUN
inlawrev-2784	21	6	text	text	NOUN
inlawrev-2784	21	7	accompanying	accompany	VERB
inlawrev-2784	21	8	notes	note	NOUN
inlawrev-2784	21	9	183	183	NUM
inlawrev-2784	21	10	-	-	SYM
inlawrev-2784	21	11	87	87	NUM
inlawrev-2784	21	12	.	.	PUNCT
inlawrev-2784	22	1	*	*	PUNCT
inlawrev-2784	22	2	treas	treas	X
inlawrev-2784	22	3	.	.	PUNCT
inlawrev-2784	23	1	reg	reg	NOUN
inlawrev-2784	23	2	.	.	PUNCT
inlawrev-2784	24	1	§	§	PROPN
inlawrev-2784	24	2	25.25	25.25	NUM
inlawrev-2784	24	3	18	18	NUM
inlawrev-2784	24	4	-	-	PUNCT
inlawrev-2784	24	5	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	24	6	)	)	PUNCT
inlawrev-2784	24	7	(	(	PUNCT
inlawrev-2784	24	8	1986	1986	NUM
inlawrev-2784	24	9	)	)	PUNCT
inlawrev-2784	25	1	;	;	PUNCT
inlawrev-2784	25	2	see	see	VERB
inlawrev-2784	25	3	infra	infra	NOUN
inlawrev-2784	25	4	text	text	NOUN
inlawrev-2784	25	5	accompanying	accompany	VERB
inlawrev-2784	25	6	note	note	NOUN
inlawrev-2784	25	7	52	52	NUM
inlawrev-2784	25	8	for	for	ADP
inlawrev-2784	25	9	language	language	NOUN
inlawrev-2784	25	10	of	of	ADP
inlawrev-2784	25	11	regulation	regulation	NOUN
inlawrev-2784	25	12	.	.	PUNCT
inlawrev-2784	26	1	'	'	PUNCT
inlawrev-2784	26	2	kennedy	kennedy	PROPN
inlawrev-2784	26	3	,	,	PUNCT
inlawrev-2784	26	4	804	804	NUM
inlawrev-2784	26	5	f.2d	f.2d	NOUN
inlawrev-2784	26	6	at	at	ADP
inlawrev-2784	26	7	1335	1335	NUM
inlawrev-2784	26	8	-	-	SYM
inlawrev-2784	26	9	36	36	NUM
inlawrev-2784	26	10	.	.	PUNCT
inlawrev-2784	27	1	670	670	NUM
inlawrev-2784	27	2	indiana	indiana	PROPN
inlawrev-2784	27	3	law	law	PROPN
inlawrev-2784	27	4	review	review	NOUN
inlawrev-2784	27	5	[	[	X
inlawrev-2784	27	6	vol	vol	NOUN
inlawrev-2784	27	7	.	.	PUNCT
inlawrev-2784	28	1	21:669	21:669	NUM
inlawrev-2784	28	2	this	this	DET
inlawrev-2784	28	3	note	note	NOUN
inlawrev-2784	28	4	will	will	AUX
inlawrev-2784	28	5	show	show	VERB
inlawrev-2784	28	6	that	that	SCONJ
inlawrev-2784	28	7	the	the	DET
inlawrev-2784	28	8	kennedy	kennedy	PROPN
inlawrev-2784	28	9	decision	decision	NOUN
inlawrev-2784	28	10	recognizes	recognize	VERB
inlawrev-2784	28	11	the	the	DET
inlawrev-2784	28	12	reality	reality	NOUN
inlawrev-2784	28	13	of	of	ADP
inlawrev-2784	28	14	modern	modern	ADJ
inlawrev-2784	28	15	joint	joint	ADJ
inlawrev-2784	28	16	tenancy	tenancy	NOUN
inlawrev-2784	28	17	property	property	NOUN
inlawrev-2784	28	18	and	and	CCONJ
inlawrev-2784	28	19	is	be	AUX
inlawrev-2784	28	20	more	more	ADJ
inlawrev-2784	28	21	in	in	ADP
inlawrev-2784	28	22	line	line	NOUN
inlawrev-2784	28	23	with	with	ADP
inlawrev-2784	28	24	the	the	DET
inlawrev-2784	28	25	congressional	congressional	ADJ
inlawrev-2784	28	26	intent	intent	NOUN
inlawrev-2784	28	27	behind	behind	ADP
inlawrev-2784	28	28	section	section	NOUN
inlawrev-2784	28	29	2518	2518	NUM
inlawrev-2784	28	30	than	than	ADP
inlawrev-2784	28	31	the	the	DET
inlawrev-2784	28	32	treasury	treasury	NOUN
inlawrev-2784	28	33	regulation	regulation	NOUN
inlawrev-2784	28	34	section	section	NOUN
inlawrev-2784	28	35	25.25	25.25	NUM
inlawrev-2784	28	36	18	18	NUM
inlawrev-2784	28	37	-	-	SYM
inlawrev-2784	28	38	2(c)(4)(i).^	2(c)(4)(i).^	NUM
inlawrev-2784	28	39	the	the	DET
inlawrev-2784	28	40	congressional	congressional	ADJ
inlawrev-2784	28	41	intent	intent	NOUN
inlawrev-2784	28	42	behind	behind	ADP
inlawrev-2784	28	43	section	section	NOUN
inlawrev-2784	28	44	2518	2518	NUM
inlawrev-2784	28	45	is	be	AUX
inlawrev-2784	28	46	that	that	SCONJ
inlawrev-2784	28	47	the	the	DET
inlawrev-2784	28	48	time	time	NOUN
inlawrev-2784	28	49	period	period	NOUN
inlawrev-2784	28	50	in	in	ADP
inlawrev-2784	28	51	the	the	DET
inlawrev-2784	28	52	statute	statute	NOUN
inlawrev-2784	28	53	should	should	AUX
inlawrev-2784	28	54	run	run	VERB
inlawrev-2784	28	55	from	from	ADP
inlawrev-2784	28	56	the	the	DET
inlawrev-2784	28	57	taxable	taxable	ADJ
inlawrev-2784	28	58	transfer	transfer	NOUN
inlawrev-2784	28	59	of	of	ADP
inlawrev-2784	28	60	the	the	DET
inlawrev-2784	28	61	interest,^	interest,^	PROPN
inlawrev-2784	28	62	and	and	CCONJ
inlawrev-2784	28	63	that	that	SCONJ
inlawrev-2784	28	64	section	section	NOUN
inlawrev-2784	28	65	2518	2518	NUM
inlawrev-2784	28	66	was	be	AUX
inlawrev-2784	28	67	to	to	PART
inlawrev-2784	28	68	provide	provide	VERB
inlawrev-2784	28	69	a	a	DET
inlawrev-2784	28	70	uniform	uniform	ADJ
inlawrev-2784	28	71	federal	federal	ADJ
inlawrev-2784	28	72	disclaimer	disclaimer	PROPN
inlawrev-2784	28	73	law	law	NOUN
inlawrev-2784	28	74	which	which	PRON
inlawrev-2784	28	75	was	be	AUX
inlawrev-2784	28	76	not	not	PART
inlawrev-2784	28	77	dependent	dependent	ADJ
inlawrev-2784	28	78	on	on	ADP
inlawrev-2784	28	79	state	state	NOUN
inlawrev-2784	28	80	or	or	CCONJ
inlawrev-2784	28	81	local	local	ADJ
inlawrev-2784	28	82	law	law	NOUN
inlawrev-2784	28	83	.	.	PUNCT
inlawrev-2784	29	1	'^	'^	PROPN
inlawrev-2784	29	2	the	the	DET
inlawrev-2784	29	3	kennedy	kennedy	PROPN
inlawrev-2784	29	4	decision	decision	NOUN
inlawrev-2784	29	5	is	be	AUX
inlawrev-2784	29	6	also	also	ADV
inlawrev-2784	29	7	more	more	ADJ
inlawrev-2784	29	8	in	in	ADP
inlawrev-2784	29	9	line	line	NOUN
inlawrev-2784	29	10	with	with	ADP
inlawrev-2784	29	11	the	the	DET
inlawrev-2784	29	12	broader	broad	ADJ
inlawrev-2784	29	13	congressional	congressional	ADJ
inlawrev-2784	29	14	intent	intent	NOUN
inlawrev-2784	29	15	of	of	ADP
inlawrev-2784	29	16	fairness	fairness	NOUN
inlawrev-2784	29	17	behind	behind	ADP
inlawrev-2784	29	18	the	the	DET
inlawrev-2784	29	19	tax	tax	NOUN
inlawrev-2784	29	20	law	law	NOUN
inlawrev-2784	29	21	that	that	PRON
inlawrev-2784	29	22	similarly	similarly	ADV
inlawrev-2784	29	23	situated	situate	VERB
inlawrev-2784	29	24	taxpayers	taxpayer	NOUN
inlawrev-2784	29	25	be	be	AUX
inlawrev-2784	29	26	treated	treat	VERB
inlawrev-2784	29	27	the	the	DET
inlawrev-2784	29	28	same,^	same,^	PROPN
inlawrev-2784	29	29	'	'	PUNCT
inlawrev-2784	29	30	and	and	CCONJ
inlawrev-2784	29	31	with	with	ADP
inlawrev-2784	29	32	other	other	ADJ
inlawrev-2784	29	33	recent	recent	ADJ
inlawrev-2784	29	34	tax	tax	NOUN
inlawrev-2784	29	35	legislation	legislation	NOUN
inlawrev-2784	29	36	that	that	PRON
inlawrev-2784	29	37	has	have	AUX
inlawrev-2784	29	38	eased	ease	VERB
inlawrev-2784	29	39	the	the	DET
inlawrev-2784	29	40	estate	estate	NOUN
inlawrev-2784	29	41	tax	tax	NOUN
inlawrev-2784	29	42	burden	burden	NOUN
inlawrev-2784	29	43	on	on	ADP
inlawrev-2784	29	44	farm	farm	NOUN
inlawrev-2784	29	45	families	family	NOUN
inlawrev-2784	29	46	when	when	SCONJ
inlawrev-2784	29	47	passing	pass	VERB
inlawrev-2784	29	48	their	their	PRON
inlawrev-2784	29	49	estates	estate	NOUN
inlawrev-2784	29	50	on	on	ADP
inlawrev-2784	29	51	to	to	ADP
inlawrev-2784	29	52	the	the	DET
inlawrev-2784	29	53	next	next	ADJ
inlawrev-2784	29	54	generation	generation	NOUN
inlawrev-2784	29	55	.	.	PUNCT
inlawrev-2784	30	1	'	'	PUNCT
inlawrev-2784	30	2	^	^	PUNCT
inlawrev-2784	30	3	the	the	DET
inlawrev-2784	30	4	kennedy	kennedy	PROPN
inlawrev-2784	30	5	court	court	PROPN
inlawrev-2784	30	6	is	be	AUX
inlawrev-2784	30	7	the	the	DET
inlawrev-2784	30	8	first	first	ADJ
inlawrev-2784	30	9	court	court	NOUN
inlawrev-2784	30	10	of	of	ADP
inlawrev-2784	30	11	appeals	appeal	NOUN
inlawrev-2784	30	12	to	to	PART
inlawrev-2784	30	13	address	address	VERB
inlawrev-2784	30	14	the	the	DET
inlawrev-2784	30	15	issue	issue	NOUN
inlawrev-2784	30	16	of	of	ADP
inlawrev-2784	30	17	from	from	ADP
inlawrev-2784	30	18	which	which	PRON
inlawrev-2784	30	19	transfer	transfer	VERB
inlawrev-2784	30	20	the	the	DET
inlawrev-2784	30	21	nine	nine	NUM
inlawrev-2784	30	22	-	-	PUNCT
inlawrev-2784	30	23	month	month	NOUN
inlawrev-2784	30	24	time	time	NOUN
inlawrev-2784	30	25	period	period	NOUN
inlawrev-2784	30	26	in	in	ADP
inlawrev-2784	30	27	section	section	NOUN
inlawrev-2784	30	28	2518	2518	NUM
inlawrev-2784	30	29	begins	begin	VERB
inlawrev-2784	30	30	to	to	ADP
inlawrev-2784	30	31	runj^	runj^	PRON
inlawrev-2784	30	32	the	the	DET
inlawrev-2784	30	33	eighth	eighth	ADJ
inlawrev-2784	30	34	circuit	circuit	PROPN
inlawrev-2784	30	35	court	court	NOUN
inlawrev-2784	30	36	of	of	ADP
inlawrev-2784	30	37	appeals	appeal	NOUN
inlawrev-2784	30	38	,	,	PUNCT
inlawrev-2784	30	39	however	however	ADV
inlawrev-2784	30	40	,	,	PUNCT
inlawrev-2784	30	41	will	will	AUX
inlawrev-2784	30	42	be	be	AUX
inlawrev-2784	30	43	facing	face	VERB
inlawrev-2784	30	44	this	this	DET
inlawrev-2784	30	45	issue	issue	NOUN
inlawrev-2784	30	46	in	in	ADP
inlawrev-2784	30	47	the	the	DET
inlawrev-2784	30	48	spring	spring	NOUN
inlawrev-2784	30	49	of	of	ADP
inlawrev-2784	30	50	1988	1988	NUM
inlawrev-2784	30	51	in	in	ADP
inlawrev-2784	30	52	mcdonald	mcdonald	PROPN
inlawrev-2784	30	53	v.	v.	ADP
inlawrev-2784	30	54	commissioner^'^	commissioner^'^	PROPN
inlawrev-2784	30	55	mcdonald	mcdonald	PROPN
inlawrev-2784	30	56	will	will	AUX
inlawrev-2784	30	57	give	give	VERB
inlawrev-2784	30	58	the	the	DET
inlawrev-2784	30	59	eighth	eighth	ADJ
inlawrev-2784	30	60	circuit	circuit	NOUN
inlawrev-2784	30	61	a	a	DET
inlawrev-2784	30	62	chance	chance	NOUN
inlawrev-2784	30	63	to	to	PART
inlawrev-2784	30	64	side	side	VERB
inlawrev-2784	30	65	with	with	ADP
inlawrev-2784	30	66	the	the	DET
inlawrev-2784	30	67	seventh	seventh	ADJ
inlawrev-2784	30	68	circuit	circuit	NOUN
inlawrev-2784	30	69	in	in	ADP
inlawrev-2784	30	70	holding	hold	VERB
inlawrev-2784	30	71	against	against	ADP
inlawrev-2784	30	72	the	the	DET
inlawrev-2784	30	73	internal	internal	ADJ
inlawrev-2784	30	74	revenue	revenue	NOUN
inlawrev-2784	30	75	service	service	NOUN
inlawrev-2784	30	76	's	's	PART
inlawrev-2784	30	77	(	(	PUNCT
inlawrev-2784	30	78	service	service	NOUN
inlawrev-2784	30	79	or	or	CCONJ
inlawrev-2784	30	80	irs	irs	PROPN
inlawrev-2784	30	81	)	)	PUNCT
inlawrev-2784	30	82	interpretation	interpretation	NOUN
inlawrev-2784	30	83	of	of	ADP
inlawrev-2784	30	84	the	the	DET
inlawrev-2784	30	85	treasury	treasury	NOUN
inlawrev-2784	30	86	regulation	regulation	NOUN
inlawrev-2784	30	87	.	.	PUNCT
inlawrev-2784	31	1	however	however	ADV
inlawrev-2784	31	2	,	,	PUNCT
inlawrev-2784	31	3	if	if	SCONJ
inlawrev-2784	31	4	the	the	DET
inlawrev-2784	31	5	eighth	eighth	ADJ
inlawrev-2784	31	6	circuit	circuit	NOUN
inlawrev-2784	31	7	chooses	choose	VERB
inlawrev-2784	31	8	to	to	PART
inlawrev-2784	31	9	accept	accept	VERB
inlawrev-2784	31	10	the	the	DET
inlawrev-2784	31	11	service	service	NOUN
inlawrev-2784	31	12	's	's	PART
inlawrev-2784	31	13	interpretation	interpretation	NOUN
inlawrev-2784	31	14	,	,	PUNCT
inlawrev-2784	31	15	there	there	PRON
inlawrev-2784	31	16	will	will	AUX
inlawrev-2784	31	17	be	be	AUX
inlawrev-2784	31	18	a	a	DET
inlawrev-2784	31	19	split	split	NOUN
inlawrev-2784	31	20	between	between	ADP
inlawrev-2784	31	21	two	two	NUM
inlawrev-2784	31	22	circuits	circuit	NOUN
inlawrev-2784	31	23	,	,	PUNCT
inlawrev-2784	31	24	and	and	CCONJ
inlawrev-2784	31	25	the	the	DET
inlawrev-2784	31	26	united	united	PROPN
inlawrev-2784	31	27	states	states	PROPN
inlawrev-2784	31	28	supreme	supreme	PROPN
inlawrev-2784	31	29	court	court	PROPN
inlawrev-2784	31	30	may	may	AUX
inlawrev-2784	31	31	take	take	VERB
inlawrev-2784	31	32	the	the	DET
inlawrev-2784	31	33	opportunity	opportunity	NOUN
inlawrev-2784	31	34	to	to	PART
inlawrev-2784	31	35	decide	decide	VERB
inlawrev-2784	31	36	the	the	DET
inlawrev-2784	31	37	conflict	conflict	NOUN
inlawrev-2784	31	38	.	.	PUNCT
inlawrev-2784	32	1	resolution	resolution	NOUN
inlawrev-2784	32	2	of	of	ADP
inlawrev-2784	32	3	this	this	DET
inlawrev-2784	32	4	conflict	conflict	NOUN
inlawrev-2784	32	5	is	be	AUX
inlawrev-2784	32	6	important	important	ADJ
inlawrev-2784	32	7	to	to	ADP
inlawrev-2784	32	8	the	the	DET
inlawrev-2784	32	9	taxpayer	taxpayer	NOUN
inlawrev-2784	32	10	because	because	SCONJ
inlawrev-2784	32	11	it	it	PRON
inlawrev-2784	32	12	can	can	AUX
inlawrev-2784	32	13	have	have	VERB
inlawrev-2784	32	14	a	a	DET
inlawrev-2784	32	15	large	large	ADJ
inlawrev-2784	32	16	impact	impact	NOUN
inlawrev-2784	32	17	on	on	ADP
inlawrev-2784	32	18	the	the	DET
inlawrev-2784	32	19	amount	amount	NOUN
inlawrev-2784	32	20	of	of	ADP
inlawrev-2784	32	21	estate	estate	NOUN
inlawrev-2784	32	22	tax	tax	NOUN
inlawrev-2784	32	23	couples	couple	NOUN
inlawrev-2784	32	24	holding	hold	VERB
inlawrev-2784	32	25	property	property	NOUN
inlawrev-2784	32	26	as	as	ADP
inlawrev-2784	32	27	joint	joint	ADJ
inlawrev-2784	32	28	tenants	tenant	NOUN
inlawrev-2784	32	29	will	will	AUX
inlawrev-2784	32	30	incur	incur	VERB
inlawrev-2784	32	31	in	in	ADP
inlawrev-2784	32	32	passing	pass	VERB
inlawrev-2784	32	33	their	their	PRON
inlawrev-2784	32	34	estates	estate	NOUN
inlawrev-2784	32	35	to	to	ADP
inlawrev-2784	32	36	the	the	DET
inlawrev-2784	32	37	next	next	ADJ
inlawrev-2784	32	38	generation	generation	NOUN
inlawrev-2784	32	39	.	.	PUNCT
inlawrev-2784	33	1	this	this	DET
inlawrev-2784	33	2	impact	impact	NOUN
inlawrev-2784	33	3	will	will	AUX
inlawrev-2784	33	4	be	be	AUX
inlawrev-2784	33	5	demonstrated	demonstrate	VERB
inlawrev-2784	33	6	by	by	ADP
inlawrev-2784	33	7	example	example	NOUN
inlawrev-2784	33	8	below	below	ADP
inlawrev-2784	33	9	.	.	PUNCT
inlawrev-2784	34	1	ii	ii	X
inlawrev-2784	34	2	.	.	PUNCT
inlawrev-2784	35	1	the	the	DET
inlawrev-2784	35	2	relevancy	relevancy	NOUN
inlawrev-2784	35	3	of	of	ADP
inlawrev-2784	35	4	allowing	allow	VERB
inlawrev-2784	35	5	disclaimer	disclaimer	NOUN
inlawrev-2784	35	6	of	of	ADP
inlawrev-2784	35	7	the	the	DET
inlawrev-2784	35	8	survivorship	survivorship	NOUN
inlawrev-2784	35	9	interest	interest	NOUN
inlawrev-2784	35	10	in	in	ADP
inlawrev-2784	35	11	joint	joint	ADJ
inlawrev-2784	35	12	tenancy	tenancy	NOUN
inlawrev-2784	35	13	property	property	NOUN
inlawrev-2784	35	14	under	under	ADP
inlawrev-2784	35	15	present	present	ADJ
inlawrev-2784	35	16	tax	tax	NOUN
inlawrev-2784	35	17	law	law	NOUN
inlawrev-2784	35	18	the	the	DET
inlawrev-2784	35	19	economic	economic	ADJ
inlawrev-2784	35	20	recovery	recovery	NOUN
inlawrev-2784	35	21	tax	tax	NOUN
inlawrev-2784	35	22	act	act	NOUN
inlawrev-2784	35	23	of	of	ADP
inlawrev-2784	35	24	1981'^	1981'^	PROPN
inlawrev-2784	35	25	dramatically	dramatically	ADV
inlawrev-2784	35	26	changed	change	VERB
inlawrev-2784	35	27	the	the	DET
inlawrev-2784	35	28	gift	gift	NOUN
inlawrev-2784	35	29	and	and	CCONJ
inlawrev-2784	35	30	estate	estate	NOUN
inlawrev-2784	35	31	tax	tax	NOUN
inlawrev-2784	35	32	consequences	consequence	NOUN
inlawrev-2784	35	33	between	between	ADP
inlawrev-2784	35	34	spouses	spouse	NOUN
inlawrev-2784	35	35	.	.	PUNCT
inlawrev-2784	36	1	the	the	DET
inlawrev-2784	36	2	act	act	NOUN
inlawrev-2784	36	3	provided	provide	VERB
inlawrev-2784	36	4	for	for	ADP
inlawrev-2784	36	5	an	an	DET
inlawrev-2784	36	6	unlimited	unlimited	ADJ
inlawrev-2784	36	7	marital	marital	ADJ
inlawrev-2784	36	8	deduction	deduction	NOUN
inlawrev-2784	36	9	,	,	PUNCT
inlawrev-2784	36	10	thus	thus	ADV
inlawrev-2784	36	11	preventing	prevent	VERB
inlawrev-2784	36	12	any	any	DET
inlawrev-2784	36	13	tax	tax	NOUN
inlawrev-2784	36	14	on	on	ADP
inlawrev-2784	36	15	any	any	DET
inlawrev-2784	36	16	inter	inter	ADJ
inlawrev-2784	36	17	^treas	^treas	PROPN
inlawrev-2784	36	18	.	.	PUNCT
inlawrev-2784	37	1	reg	reg	PROPN
inlawrev-2784	37	2	.	.	PUNCT
inlawrev-2784	38	1	§	§	PROPN
inlawrev-2784	38	2	25.2518	25.2518	NUM
inlawrev-2784	38	3	-	-	SYM
inlawrev-2784	38	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	38	5	)	)	PUNCT
inlawrev-2784	38	6	(	(	PUNCT
inlawrev-2784	38	7	1986	1986	NUM
inlawrev-2784	38	8	)	)	PUNCT
inlawrev-2784	38	9	;	;	PUNCT
inlawrev-2784	38	10	see	see	VERB
inlawrev-2784	38	11	infra	infra	NOUN
inlawrev-2784	38	12	text	text	NOUN
inlawrev-2784	38	13	accompanying	accompany	VERB
inlawrev-2784	38	14	note	note	NOUN
inlawrev-2784	38	15	52	52	NUM
inlawrev-2784	38	16	for	for	ADP
inlawrev-2784	38	17	language	language	NOUN
inlawrev-2784	38	18	of	of	ADP
inlawrev-2784	38	19	regulation	regulation	NOUN
inlawrev-2784	38	20	.	.	PUNCT
inlawrev-2784	39	1	"	"	PUNCT
inlawrev-2784	39	2	^see	^see	NUM
inlawrev-2784	39	3	infra	infra	NOUN
inlawrev-2784	39	4	text	text	NOUN
inlawrev-2784	39	5	accompanying	accompany	VERB
inlawrev-2784	39	6	notes	note	NOUN
inlawrev-2784	39	7	80	80	NUM
inlawrev-2784	39	8	-	-	SYM
inlawrev-2784	39	9	93	93	NUM
inlawrev-2784	39	10	.	.	PUNCT
inlawrev-2784	40	1	^	^	PUNCT
inlawrev-2784	40	2	°	°	NOUN
inlawrev-2784	40	3	see	see	VERB
inlawrev-2784	40	4	infra	infra	NOUN
inlawrev-2784	40	5	text	text	NOUN
inlawrev-2784	40	6	accompanying	accompanying	ADJ
inlawrev-2784	40	7	notes	note	NOUN
inlawrev-2784	40	8	94	94	NUM
inlawrev-2784	40	9	-	-	SYM
inlawrev-2784	40	10	107	107	NUM
inlawrev-2784	40	11	.	.	PUNCT
inlawrev-2784	41	1	"	"	PUNCT
inlawrev-2784	41	2	5ee	5ee	ADJ
inlawrev-2784	41	3	infra	infra	NOUN
inlawrev-2784	41	4	text	text	NOUN
inlawrev-2784	41	5	accompanying	accompany	VERB
inlawrev-2784	41	6	notes	note	NOUN
inlawrev-2784	41	7	108	108	NUM
inlawrev-2784	41	8	-	-	SYM
inlawrev-2784	41	9	14	14	NUM
inlawrev-2784	41	10	.	.	PUNCT
inlawrev-2784	42	1	^^see	^^see	PUNCT
inlawrev-2784	42	2	infra	infra	NOUN
inlawrev-2784	42	3	text	text	NOUN
inlawrev-2784	42	4	accompanying	accompany	VERB
inlawrev-2784	42	5	notes	note	NOUN
inlawrev-2784	42	6	115	115	NUM
inlawrev-2784	42	7	-	-	SYM
inlawrev-2784	42	8	16	16	NUM
inlawrev-2784	42	9	.	.	PUNCT
inlawrev-2784	42	10	'	'	PUNCT
inlawrev-2784	42	11	^kennedy	^kennedy	PROPN
inlawrev-2784	42	12	v.	v.	PRON
inlawrev-2784	42	13	commissioner	commissioner	PROPN
inlawrev-2784	42	14	,	,	PUNCT
inlawrev-2784	42	15	804	804	NUM
inlawrev-2784	42	16	f.2d	f.2d	NOUN
inlawrev-2784	42	17	1332	1332	NUM
inlawrev-2784	42	18	,	,	PUNCT
inlawrev-2784	42	19	1333	1333	NUM
inlawrev-2784	42	20	(	(	PUNCT
inlawrev-2784	42	21	7th	7th	ADJ
inlawrev-2784	42	22	cir	cir	NOUN
inlawrev-2784	42	23	.	.	PUNCT
inlawrev-2784	42	24	1986	1986	NUM
inlawrev-2784	42	25	)	)	PUNCT
inlawrev-2784	42	26	.	.	PUNCT
inlawrev-2784	43	1	'	'	PUNCT
inlawrev-2784	43	2	^89	^89	NUM
inlawrev-2784	43	3	t.c	t.c	PROPN
inlawrev-2784	43	4	.	.	PROPN
inlawrev-2784	43	5	293	293	NUM
inlawrev-2784	43	6	(	(	PUNCT
inlawrev-2784	43	7	1987	1987	NUM
inlawrev-2784	43	8	)	)	PUNCT
inlawrev-2784	43	9	.	.	PUNCT
inlawrev-2784	44	1	see	see	VERB
inlawrev-2784	44	2	infra	infra	NOUN
inlawrev-2784	44	3	notes	note	VERB
inlawrev-2784	44	4	192	192	NUM
inlawrev-2784	44	5	-	-	SYM
inlawrev-2784	44	6	98	98	NUM
inlawrev-2784	44	7	and	and	CCONJ
inlawrev-2784	44	8	accompanying	accompany	VERB
inlawrev-2784	44	9	text	text	NOUN
inlawrev-2784	44	10	.	.	PUNCT
inlawrev-2784	45	1	'	'	PUNCT
inlawrev-2784	45	2	pub	pub	NOUN
inlawrev-2784	45	3	.	.	PUNCT
inlawrev-2784	46	1	l.	l.	PROPN
inlawrev-2784	46	2	no	no	INTJ
inlawrev-2784	46	3	.	.	PROPN
inlawrev-2784	47	1	97	97	NUM
inlawrev-2784	47	2	-	-	SYM
inlawrev-2784	47	3	34	34	NUM
inlawrev-2784	47	4	,	,	PUNCT
inlawrev-2784	47	5	95	95	NUM
inlawrev-2784	47	6	stat	stat	NOUN
inlawrev-2784	47	7	.	.	PUNCT
inlawrev-2784	48	1	172	172	NUM
inlawrev-2784	48	2	(	(	PUNCT
inlawrev-2784	48	3	codified	codify	VERB
inlawrev-2784	48	4	as	as	SCONJ
inlawrev-2784	48	5	amended	amend	VERB
inlawrev-2784	48	6	in	in	ADP
inlawrev-2784	48	7	scattered	scatter	VERB
inlawrev-2784	48	8	sections	section	NOUN
inlawrev-2784	48	9	of	of	ADP
inlawrev-2784	48	10	26	26	NUM
inlawrev-2784	48	11	u.s.c	u.s.c	ADJ
inlawrev-2784	48	12	.	.	PUNCT
inlawrev-2784	48	13	)	)	PUNCT
inlawrev-2784	48	14	.	.	PUNCT
inlawrev-2784	49	1	1988	1988	NUM
inlawrev-2784	49	2	]	]	PUNCT
inlawrev-2784	49	3	disclaimer	disclaimer	NOUN
inlawrev-2784	49	4	of	of	ADP
inlawrev-2784	49	5	joint	joint	ADJ
inlawrev-2784	49	6	tenancy	tenancy	NOUN
inlawrev-2784	49	7	671	671	NUM
inlawrev-2784	49	8	vivos	vivos	ADJ
inlawrev-2784	49	9	gift	gift	NOUN
inlawrev-2784	49	10	or	or	CCONJ
inlawrev-2784	49	11	bequest	bequest	NOUN
inlawrev-2784	49	12	at	at	ADP
inlawrev-2784	49	13	death	death	NOUN
inlawrev-2784	49	14	to	to	ADP
inlawrev-2784	49	15	one	one	NUM
inlawrev-2784	49	16	's	's	PART
inlawrev-2784	49	17	spouse	spouse	NOUN
inlawrev-2784	49	18	.	.	PUNCT
inlawrev-2784	50	1	'	'	PUNCT
inlawrev-2784	50	2	^	^	PUNCT
inlawrev-2784	50	3	by	by	ADP
inlawrev-2784	50	4	increasing	increase	VERB
inlawrev-2784	50	5	the	the	DET
inlawrev-2784	50	6	unified	unified	ADJ
inlawrev-2784	50	7	gift	gift	NOUN
inlawrev-2784	50	8	and	and	CCONJ
inlawrev-2784	50	9	estate	estate	NOUN
inlawrev-2784	50	10	tax	tax	NOUN
inlawrev-2784	50	11	credit	credit	NOUN
inlawrev-2784	50	12	to	to	ADP
inlawrev-2784	50	13	$	$	SYM
inlawrev-2784	50	14	192,800	192,800	NUM
inlawrev-2784	50	15	,	,	PUNCT
inlawrev-2784	50	16	it	it	PRON
inlawrev-2784	50	17	also	also	ADV
inlawrev-2784	50	18	increased	increase	VERB
inlawrev-2784	50	19	to	to	ADP
inlawrev-2784	50	20	$	$	SYM
inlawrev-2784	50	21	600,000	600,000	NUM
inlawrev-2784	50	22	the	the	DET
inlawrev-2784	50	23	amount	amount	NOUN
inlawrev-2784	50	24	that	that	PRON
inlawrev-2784	50	25	any	any	DET
inlawrev-2784	50	26	one	one	NUM
inlawrev-2784	50	27	taxpayer	taxpayer	NOUN
inlawrev-2784	50	28	can	can	AUX
inlawrev-2784	50	29	give	give	VERB
inlawrev-2784	50	30	during	during	ADP
inlawrev-2784	50	31	his	his	PRON
inlawrev-2784	50	32	life	life	NOUN
inlawrev-2784	50	33	and	and	CCONJ
inlawrev-2784	50	34	pass	pass	VERB
inlawrev-2784	50	35	at	at	ADP
inlawrev-2784	50	36	death	death	NOUN
inlawrev-2784	50	37	without	without	ADP
inlawrev-2784	50	38	being	be	AUX
inlawrev-2784	50	39	subject	subject	ADJ
inlawrev-2784	50	40	to	to	ADP
inlawrev-2784	50	41	a	a	PRON
inlawrev-2784	50	42	tax.^^	tax.^^	NOUN
inlawrev-2784	50	43	because	because	SCONJ
inlawrev-2784	50	44	of	of	ADP
inlawrev-2784	50	45	these	these	DET
inlawrev-2784	50	46	changes	change	NOUN
inlawrev-2784	50	47	,	,	PUNCT
inlawrev-2784	50	48	in	in	ADP
inlawrev-2784	50	49	estates	estate	NOUN
inlawrev-2784	50	50	where	where	SCONJ
inlawrev-2784	50	51	the	the	DET
inlawrev-2784	50	52	combined	combined	ADJ
inlawrev-2784	50	53	assets	asset	NOUN
inlawrev-2784	50	54	in	in	ADP
inlawrev-2784	50	55	a	a	DET
inlawrev-2784	50	56	husband	husband	NOUN
inlawrev-2784	50	57	and	and	CCONJ
inlawrev-2784	50	58	wife	wife	NOUN
inlawrev-2784	50	59	's	's	PART
inlawrev-2784	50	60	estate	estate	NOUN
inlawrev-2784	50	61	are	be	AUX
inlawrev-2784	50	62	less	less	ADJ
inlawrev-2784	50	63	than	than	ADP
inlawrev-2784	50	64	$	$	SYM
inlawrev-2784	50	65	600,000	600,000	NUM
inlawrev-2784	50	66	,	,	PUNCT
inlawrev-2784	50	67	the	the	DET
inlawrev-2784	50	68	disclaimers	disclaimer	NOUN
inlawrev-2784	50	69	of	of	ADP
inlawrev-2784	50	70	joint	joint	ADJ
inlawrev-2784	50	71	tenancy	tenancy	NOUN
inlawrev-2784	50	72	property	property	NOUN
inlawrev-2784	50	73	would	would	AUX
inlawrev-2784	50	74	not	not	PART
inlawrev-2784	50	75	affect	affect	VERB
inlawrev-2784	50	76	the	the	DET
inlawrev-2784	50	77	gift	gift	NOUN
inlawrev-2784	50	78	or	or	CCONJ
inlawrev-2784	50	79	estate	estate	NOUN
inlawrev-2784	50	80	tax	tax	NOUN
inlawrev-2784	50	81	paid	pay	VERB
inlawrev-2784	50	82	by	by	ADP
inlawrev-2784	50	83	the	the	DET
inlawrev-2784	50	84	couple	couple	NOUN
inlawrev-2784	50	85	.	.	PUNCT
inlawrev-2784	51	1	in	in	ADP
inlawrev-2784	51	2	estates	estate	NOUN
inlawrev-2784	51	3	larger	large	ADJ
inlawrev-2784	51	4	than	than	ADP
inlawrev-2784	51	5	$	$	SYM
inlawrev-2784	51	6	600,000	600,000	NUM
inlawrev-2784	51	7	,	,	PUNCT
inlawrev-2784	51	8	however	however	ADV
inlawrev-2784	51	9	,	,	PUNCT
inlawrev-2784	51	10	the	the	DET
inlawrev-2784	51	11	right	right	NOUN
inlawrev-2784	51	12	to	to	PART
inlawrev-2784	51	13	disclaim	disclaim	VERB
inlawrev-2784	51	14	the	the	DET
inlawrev-2784	51	15	survivorship	survivorship	NOUN
inlawrev-2784	51	16	interest	interest	NOUN
inlawrev-2784	51	17	in	in	ADP
inlawrev-2784	51	18	jointly	jointly	ADV
inlawrev-2784	51	19	held	hold	VERB
inlawrev-2784	51	20	property	property	NOUN
inlawrev-2784	51	21	can	can	AUX
inlawrev-2784	51	22	have	have	VERB
inlawrev-2784	51	23	a	a	DET
inlawrev-2784	51	24	major	major	ADJ
inlawrev-2784	51	25	impact	impact	NOUN
inlawrev-2784	51	26	on	on	ADP
inlawrev-2784	51	27	the	the	DET
inlawrev-2784	51	28	amount	amount	NOUN
inlawrev-2784	51	29	of	of	ADP
inlawrev-2784	51	30	estate	estate	NOUN
inlawrev-2784	51	31	tax	tax	NOUN
inlawrev-2784	51	32	a	a	DET
inlawrev-2784	51	33	couple	couple	NOUN
inlawrev-2784	51	34	holding	hold	VERB
inlawrev-2784	51	35	property	property	NOUN
inlawrev-2784	51	36	as	as	SCONJ
inlawrev-2784	51	37	joint	joint	ADJ
inlawrev-2784	51	38	tenants	tenant	NOUN
inlawrev-2784	51	39	will	will	AUX
inlawrev-2784	51	40	incur	incur	VERB
inlawrev-2784	51	41	in	in	ADP
inlawrev-2784	51	42	passing	pass	VERB
inlawrev-2784	51	43	their	their	PRON
inlawrev-2784	51	44	estates	estate	NOUN
inlawrev-2784	51	45	to	to	ADP
inlawrev-2784	51	46	the	the	DET
inlawrev-2784	51	47	next	next	ADJ
inlawrev-2784	51	48	generation	generation	NOUN
inlawrev-2784	51	49	.	.	PUNCT
inlawrev-2784	52	1	this	this	PRON
inlawrev-2784	52	2	can	can	AUX
inlawrev-2784	52	3	best	well	ADV
inlawrev-2784	52	4	be	be	AUX
inlawrev-2784	52	5	explained	explain	VERB
inlawrev-2784	52	6	by	by	ADP
inlawrev-2784	52	7	illustration	illustration	NOUN
inlawrev-2784	52	8	.	.	PUNCT
inlawrev-2784	53	1	disclaimer	disclaimer	NOUN
inlawrev-2784	53	2	of	of	ADP
inlawrev-2784	53	3	joint	joint	ADJ
inlawrev-2784	53	4	tenancy	tenancy	NOUN
inlawrev-2784	53	5	interests	interest	NOUN
inlawrev-2784	53	6	will	will	AUX
inlawrev-2784	53	7	be	be	AUX
inlawrev-2784	53	8	relevant	relevant	ADJ
inlawrev-2784	53	9	in	in	ADP
inlawrev-2784	53	10	most	most	ADJ
inlawrev-2784	53	11	states	state	NOUN
inlawrev-2784	53	12	involving	involve	VERB
inlawrev-2784	53	13	spousal	spousal	ADJ
inlawrev-2784	53	14	property	property	NOUN
inlawrev-2784	53	15	because	because	SCONJ
inlawrev-2784	53	16	of	of	ADP
inlawrev-2784	53	17	assets	asset	NOUN
inlawrev-2784	53	18	such	such	ADJ
inlawrev-2784	53	19	as	as	ADP
inlawrev-2784	53	20	stocks	stock	NOUN
inlawrev-2784	53	21	,	,	PUNCT
inlawrev-2784	53	22	bonds	bond	NOUN
inlawrev-2784	53	23	,	,	PUNCT
inlawrev-2784	53	24	and	and	CCONJ
inlawrev-2784	53	25	personal	personal	ADJ
inlawrev-2784	53	26	homes	home	NOUN
inlawrev-2784	53	27	which	which	PRON
inlawrev-2784	53	28	many	many	ADJ
inlawrev-2784	53	29	times	time	NOUN
inlawrev-2784	53	30	are	be	AUX
inlawrev-2784	53	31	owned	own	VERB
inlawrev-2784	53	32	as	as	ADP
inlawrev-2784	53	33	joint	joint	ADJ
inlawrev-2784	53	34	tenants	tenant	NOUN
inlawrev-2784	53	35	with	with	ADP
inlawrev-2784	53	36	right	right	NOUN
inlawrev-2784	53	37	of	of	ADP
inlawrev-2784	53	38	survivorship	survivorship	NOUN
inlawrev-2784	53	39	.	.	PUNCT
inlawrev-2784	54	1	however	however	ADV
inlawrev-2784	54	2	,	,	PUNCT
inlawrev-2784	54	3	the	the	DET
inlawrev-2784	54	4	issue	issue	NOUN
inlawrev-2784	54	5	may	may	AUX
inlawrev-2784	54	6	be	be	AUX
inlawrev-2784	54	7	particularly	particularly	ADV
inlawrev-2784	54	8	important	important	ADJ
inlawrev-2784	54	9	to	to	ADP
inlawrev-2784	54	10	agricultural	agricultural	ADJ
inlawrev-2784	54	11	estates	estate	NOUN
inlawrev-2784	54	12	,	,	PUNCT
inlawrev-2784	54	13	such	such	ADJ
inlawrev-2784	54	14	as	as	ADP
inlawrev-2784	54	15	in	in	ADP
inlawrev-2784	54	16	kennedy	kennedy	PROPN
inlawrev-2784	54	17	,	,	PUNCT
inlawrev-2784	54	18	where	where	SCONJ
inlawrev-2784	54	19	land	land	NOUN
inlawrev-2784	54	20	held	hold	VERB
inlawrev-2784	54	21	as	as	SCONJ
inlawrev-2784	54	22	joint	joint	ADJ
inlawrev-2784	54	23	tenants	tenant	NOUN
inlawrev-2784	54	24	make	make	VERB
inlawrev-2784	54	25	up	up	ADP
inlawrev-2784	54	26	the	the	DET
inlawrev-2784	54	27	major	major	ADJ
inlawrev-2784	54	28	portion	portion	NOUN
inlawrev-2784	54	29	of	of	ADP
inlawrev-2784	54	30	the	the	DET
inlawrev-2784	54	31	assets	asset	NOUN
inlawrev-2784	54	32	.	.	PUNCT
inlawrev-2784	55	1	therefore	therefore	ADV
inlawrev-2784	55	2	,	,	PUNCT
inlawrev-2784	55	3	the	the	DET
inlawrev-2784	55	4	following	follow	VERB
inlawrev-2784	55	5	examples	example	NOUN
inlawrev-2784	55	6	deal	deal	VERB
inlawrev-2784	55	7	with	with	ADP
inlawrev-2784	55	8	land	land	NOUN
inlawrev-2784	55	9	held	hold	VERB
inlawrev-2784	55	10	by	by	ADP
inlawrev-2784	55	11	farm	farm	NOUN
inlawrev-2784	55	12	couples	couple	NOUN
inlawrev-2784	55	13	.	.	PUNCT
inlawrev-2784	56	1	in	in	ADP
inlawrev-2784	56	2	both	both	DET
inlawrev-2784	56	3	examples	example	NOUN
inlawrev-2784	56	4	the	the	DET
inlawrev-2784	56	5	couple	couple	NOUN
inlawrev-2784	56	6	's	's	PART
inlawrev-2784	56	7	only	only	ADJ
inlawrev-2784	56	8	property	property	NOUN
inlawrev-2784	56	9	is	be	AUX
inlawrev-2784	56	10	assumed	assume	VERB
inlawrev-2784	56	11	to	to	PART
inlawrev-2784	56	12	be	be	AUX
inlawrev-2784	56	13	farmland	farmland	NOUN
inlawrev-2784	56	14	worth	worth	ADJ
inlawrev-2784	56	15	1.2	1.2	NUM
inlawrev-2784	56	16	million	million	NUM
inlawrev-2784	56	17	dollars	dollar	NOUN
inlawrev-2784	56	18	.	.	PUNCT
inlawrev-2784	57	1	'^	'^	NOUN
inlawrev-2784	57	2	it	it	PRON
inlawrev-2784	57	3	is	be	AUX
inlawrev-2784	57	4	further	far	ADV
inlawrev-2784	57	5	assumed	assume	VERB
inlawrev-2784	57	6	,	,	PUNCT
inlawrev-2784	57	7	for	for	ADP
inlawrev-2784	57	8	the	the	DET
inlawrev-2784	57	9	sake	sake	NOUN
inlawrev-2784	57	10	of	of	ADP
inlawrev-2784	57	11	simplicity	simplicity	NOUN
inlawrev-2784	57	12	,	,	PUNCT
inlawrev-2784	57	13	that	that	SCONJ
inlawrev-2784	57	14	the	the	DET
inlawrev-2784	57	15	deductions	deduction	NOUN
inlawrev-2784	57	16	for	for	ADP
inlawrev-2784	57	17	debts	debt	NOUN
inlawrev-2784	57	18	,	,	PUNCT
inlawrev-2784	57	19	estate	estate	NOUN
inlawrev-2784	57	20	administration	administration	NOUN
inlawrev-2784	57	21	expenses	expense	NOUN
inlawrev-2784	57	22	,	,	PUNCT
inlawrev-2784	57	23	state	state	NOUN
inlawrev-2784	57	24	death	death	NOUN
inlawrev-2784	57	25	taxes	taxis	NOUN
inlawrev-2784	57	26	and	and	CCONJ
inlawrev-2784	57	27	other	other	ADJ
inlawrev-2784	57	28	expenses	expense	NOUN
inlawrev-2784	57	29	are	be	AUX
inlawrev-2784	57	30	zero	zero	NUM
inlawrev-2784	57	31	.	.	PUNCT
inlawrev-2784	58	1	the	the	DET
inlawrev-2784	58	2	annual	annual	ADJ
inlawrev-2784	58	3	rate	rate	NOUN
inlawrev-2784	58	4	of	of	ADP
inlawrev-2784	58	5	appreciation	appreciation	NOUN
inlawrev-2784	58	6	in	in	ADP
inlawrev-2784	58	7	land	land	NOUN
inlawrev-2784	58	8	value	value	NOUN
inlawrev-2784	58	9	is	be	AUX
inlawrev-2784	58	10	also	also	ADV
inlawrev-2784	58	11	assumed	assume	VERB
inlawrev-2784	58	12	to	to	PART
inlawrev-2784	58	13	be	be	AUX
inlawrev-2784	58	14	zero	zero	NUM
inlawrev-2784	58	15	.	.	PUNCT
inlawrev-2784	59	1	the	the	DET
inlawrev-2784	59	2	first	first	ADJ
inlawrev-2784	59	3	example	example	NOUN
inlawrev-2784	59	4	shows	show	VERB
inlawrev-2784	59	5	the	the	DET
inlawrev-2784	59	6	tax	tax	NOUN
inlawrev-2784	59	7	consequences	consequence	NOUN
inlawrev-2784	59	8	when	when	SCONJ
inlawrev-2784	59	9	the	the	DET
inlawrev-2784	59	10	couple	couple	NOUN
inlawrev-2784	59	11	own	own	VERB
inlawrev-2784	59	12	the	the	DET
inlawrev-2784	59	13	land	land	NOUN
inlawrev-2784	59	14	as	as	SCONJ
inlawrev-2784	59	15	joint	joint	ADJ
inlawrev-2784	59	16	tenants	tenant	NOUN
inlawrev-2784	59	17	with	with	ADP
inlawrev-2784	59	18	right	right	NOUN
inlawrev-2784	59	19	of	of	ADP
inlawrev-2784	59	20	survivorship	survivorship	NOUN
inlawrev-2784	59	21	and	and	CCONJ
inlawrev-2784	59	22	the	the	DET
inlawrev-2784	59	23	service	service	NOUN
inlawrev-2784	59	24	's	's	PART
inlawrev-2784	59	25	position	position	NOUN
inlawrev-2784	59	26	on	on	ADP
inlawrev-2784	59	27	disclaiming	disclaiming	NOUN
inlawrev-2784	59	28	of	of	ADP
inlawrev-2784	59	29	joint	joint	ADJ
inlawrev-2784	59	30	tenancy	tenancy	NOUN
inlawrev-2784	59	31	property	property	NOUN
inlawrev-2784	59	32	is	be	AUX
inlawrev-2784	59	33	followed	follow	VERB
inlawrev-2784	59	34	.	.	PUNCT
inlawrev-2784	60	1	the	the	DET
inlawrev-2784	60	2	second	second	ADJ
inlawrev-2784	60	3	example	example	NOUN
inlawrev-2784	60	4	shows	show	VERB
inlawrev-2784	60	5	the	the	DET
inlawrev-2784	60	6	tax	tax	NOUN
inlawrev-2784	60	7	consequences	consequence	NOUN
inlawrev-2784	60	8	under	under	ADP
inlawrev-2784	60	9	similar	similar	ADJ
inlawrev-2784	60	10	ownership	ownership	NOUN
inlawrev-2784	60	11	when	when	SCONJ
inlawrev-2784	60	12	the	the	DET
inlawrev-2784	60	13	disclaimer	disclaimer	NOUN
inlawrev-2784	60	14	of	of	ADP
inlawrev-2784	60	15	the	the	DET
inlawrev-2784	60	16	survivorship	survivorship	NOUN
inlawrev-2784	60	17	interest	interest	NOUN
inlawrev-2784	60	18	is	be	AUX
inlawrev-2784	60	19	allowed	allow	VERB
inlawrev-2784	60	20	as	as	SCONJ
inlawrev-2784	60	21	it	it	PRON
inlawrev-2784	60	22	was	be	AUX
inlawrev-2784	60	23	in	in	ADP
inlawrev-2784	60	24	kennedy	kennedy	PROPN
inlawrev-2784	60	25	.	.	PUNCT
inlawrev-2784	61	1	both	both	DET
inlawrev-2784	61	2	examples	example	NOUN
inlawrev-2784	61	3	illustrate	illustrate	VERB
inlawrev-2784	61	4	the	the	DET
inlawrev-2784	61	5	total	total	ADJ
inlawrev-2784	61	6	federal	federal	ADJ
inlawrev-2784	61	7	estate	estate	NOUN
inlawrev-2784	61	8	taxes	taxis	NOUN
inlawrev-2784	61	9	paid	pay	VERB
inlawrev-2784	61	10	by	by	ADP
inlawrev-2784	61	11	husband	husband	NOUN
inlawrev-2784	61	12	and	and	CCONJ
inlawrev-2784	61	13	wife	wife	NOUN
inlawrev-2784	61	14	before	before	SCONJ
inlawrev-2784	61	15	the	the	DET
inlawrev-2784	61	16	property	property	NOUN
inlawrev-2784	61	17	is	be	AUX
inlawrev-2784	61	18	finally	finally	ADV
inlawrev-2784	61	19	distributed	distribute	VERB
inlawrev-2784	61	20	to	to	ADP
inlawrev-2784	61	21	the	the	DET
inlawrev-2784	61	22	next	next	ADJ
inlawrev-2784	61	23	generation	generation	NOUN
inlawrev-2784	61	24	,	,	PUNCT
inlawrev-2784	61	25	assuming	assume	VERB
inlawrev-2784	61	26	one	one	NUM
inlawrev-2784	61	27	spouse	spouse	NOUN
inlawrev-2784	61	28	survives	survive	VERB
inlawrev-2784	61	29	the	the	DET
inlawrev-2784	61	30	other	other	ADJ
inlawrev-2784	61	31	by	by	ADP
inlawrev-2784	61	32	at	at	ADV
inlawrev-2784	61	33	least	least	ADJ
inlawrev-2784	61	34	ten	ten	NUM
inlawrev-2784	61	35	years	year	NOUN
inlawrev-2784	61	36	.	.	PUNCT
inlawrev-2784	62	1	example	example	NOUN
inlawrev-2784	63	1	1	1	NUM
inlawrev-2784	63	2	.	.	PUNCT
inlawrev-2784	63	3	disclaimer	disclaimer	NOUN
inlawrev-2784	63	4	of	of	ADP
inlawrev-2784	63	5	survivorship	survivorship	NOUN
inlawrev-2784	63	6	interest	interest	NOUN
inlawrev-2784	63	7	disallowed	disallow	VERB
inlawrev-2784	63	8	husband	husband	NOUN
inlawrev-2784	63	9	dies	die	VERB
inlawrev-2784	63	10	in	in	ADP
inlawrev-2784	63	11	1987	1987	NUM
inlawrev-2784	63	12	and	and	CCONJ
inlawrev-2784	63	13	wife	wife	NOUN
inlawrev-2784	63	14	is	be	AUX
inlawrev-2784	63	15	not	not	PART
inlawrev-2784	63	16	allowed	allow	VERB
inlawrev-2784	63	17	to	to	PART
inlawrev-2784	63	18	disclaim	disclaim	VERB
inlawrev-2784	63	19	the	the	DET
inlawrev-2784	63	20	survivorship	survivorship	NOUN
inlawrev-2784	63	21	interest	interest	NOUN
inlawrev-2784	63	22	in	in	ADP
inlawrev-2784	63	23	the	the	DET
inlawrev-2784	63	24	farm	farm	NOUN
inlawrev-2784	63	25	,	,	PUNCT
inlawrev-2784	63	26	so	so	ADV
inlawrev-2784	63	27	husband	husband	NOUN
inlawrev-2784	63	28	's	's	PART
inlawrev-2784	63	29	undivided	undivided	ADJ
inlawrev-2784	63	30	one	one	NUM
inlawrev-2784	63	31	-	-	PUNCT
inlawrev-2784	63	32	half	half	NOUN
inlawrev-2784	63	33	interest	interest	NOUN
inlawrev-2784	63	34	of	of	ADP
inlawrev-2784	63	35	$	$	SYM
inlawrev-2784	63	36	600,000	600,000	NUM
inlawrev-2784	63	37	passes	pass	NOUN
inlawrev-2784	63	38	to	to	ADP
inlawrev-2784	63	39	her	she	PRON
inlawrev-2784	63	40	.	.	PUNCT
inlawrev-2784	64	1	wife	wife	NOUN
inlawrev-2784	64	2	dies	die	VERB
inlawrev-2784	64	3	ten	ten	NUM
inlawrev-2784	64	4	years	year	NOUN
inlawrev-2784	64	5	later	later	ADV
inlawrev-2784	64	6	and	and	CCONJ
inlawrev-2784	64	7	the	the	DET
inlawrev-2784	64	8	farmland	farmland	NOUN
inlawrev-2784	64	9	,	,	PUNCT
inlawrev-2784	64	10	worth	worth	ADJ
inlawrev-2784	64	11	$	$	SYM
inlawrev-2784	64	12	1,200,000	1,200,000	NUM
inlawrev-2784	64	13	,	,	PUNCT
inlawrev-2784	64	14	'	'	PUNCT
inlawrev-2784	64	15	^i.r.c	^i.r.c	NUM
inlawrev-2784	64	16	.	.	PUNCT
inlawrev-2784	65	1	§	§	PROPN
inlawrev-2784	65	2	§	§	PROPN
inlawrev-2784	65	3	2056(a	2056(a	NUM
inlawrev-2784	65	4	)	)	PUNCT
inlawrev-2784	65	5	,	,	PUNCT
inlawrev-2784	65	6	2523(a	2523(a	NUM
inlawrev-2784	65	7	)	)	PUNCT
inlawrev-2784	65	8	(	(	PUNCT
inlawrev-2784	65	9	1987	1987	NUM
inlawrev-2784	65	10	)	)	PUNCT
inlawrev-2784	65	11	.	.	PUNCT
inlawrev-2784	66	1	section	section	NOUN
inlawrev-2784	66	2	2056	2056	NUM
inlawrev-2784	66	3	allows	allow	VERB
inlawrev-2784	66	4	all	all	DET
inlawrev-2784	66	5	qualified	qualified	ADJ
inlawrev-2784	66	6	property	property	NOUN
inlawrev-2784	66	7	that	that	PRON
inlawrev-2784	66	8	will	will	AUX
inlawrev-2784	66	9	pass	pass	VERB
inlawrev-2784	66	10	to	to	ADP
inlawrev-2784	66	11	the	the	DET
inlawrev-2784	66	12	decedent	decedent	NOUN
inlawrev-2784	66	13	's	's	PART
inlawrev-2784	66	14	spouse	spouse	NOUN
inlawrev-2784	66	15	to	to	PART
inlawrev-2784	66	16	be	be	AUX
inlawrev-2784	66	17	deducted	deduct	VERB
inlawrev-2784	66	18	from	from	ADP
inlawrev-2784	66	19	the	the	DET
inlawrev-2784	66	20	decedent	decedent	NOUN
inlawrev-2784	66	21	's	's	PART
inlawrev-2784	66	22	gross	gross	ADJ
inlawrev-2784	66	23	estate	estate	NOUN
inlawrev-2784	66	24	,	,	PUNCT
inlawrev-2784	66	25	thereby	thereby	ADV
inlawrev-2784	66	26	escaping	escape	VERB
inlawrev-2784	66	27	federal	federal	ADJ
inlawrev-2784	66	28	estate	estate	NOUN
inlawrev-2784	66	29	taxes	taxis	NOUN
inlawrev-2784	66	30	.	.	PUNCT
inlawrev-2784	67	1	section	section	NOUN
inlawrev-2784	67	2	2523	2523	NUM
inlawrev-2784	67	3	provides	provide	VERB
inlawrev-2784	67	4	that	that	SCONJ
inlawrev-2784	67	5	a	a	DET
inlawrev-2784	67	6	donor	donor	NOUN
inlawrev-2784	67	7	may	may	AUX
inlawrev-2784	67	8	deduct	deduct	VERB
inlawrev-2784	67	9	all	all	DET
inlawrev-2784	67	10	qualified	qualified	ADJ
inlawrev-2784	67	11	gifts	gift	NOUN
inlawrev-2784	67	12	made	make	VERB
inlawrev-2784	67	13	to	to	ADP
inlawrev-2784	67	14	a	a	DET
inlawrev-2784	67	15	spouse	spouse	NOUN
inlawrev-2784	67	16	when	when	SCONJ
inlawrev-2784	67	17	computing	compute	VERB
inlawrev-2784	67	18	taxable	taxable	ADJ
inlawrev-2784	67	19	gifts	gift	NOUN
inlawrev-2784	67	20	,	,	PUNCT
inlawrev-2784	67	21	thereby	thereby	ADV
inlawrev-2784	67	22	escaping	escape	VERB
inlawrev-2784	67	23	federal	federal	ADJ
inlawrev-2784	67	24	gift	gift	NOUN
inlawrev-2784	67	25	tax	tax	NOUN
inlawrev-2784	67	26	.	.	PUNCT
inlawrev-2784	68	1	'	'	PUNCT
inlawrev-2784	68	2	l.r.c	l.r.c	NOUN
inlawrev-2784	68	3	.	.	PUNCT
inlawrev-2784	69	1	§	§	PROPN
inlawrev-2784	69	2	2010(a	2010(a	NUM
inlawrev-2784	69	3	)	)	PUNCT
inlawrev-2784	69	4	,	,	PUNCT
inlawrev-2784	69	5	(	(	PUNCT
inlawrev-2784	69	6	b	b	X
inlawrev-2784	69	7	)	)	PUNCT
inlawrev-2784	69	8	(	(	PUNCT
inlawrev-2784	69	9	1987	1987	NUM
inlawrev-2784	69	10	)	)	PUNCT
inlawrev-2784	69	11	.	.	PUNCT
inlawrev-2784	70	1	the	the	DET
inlawrev-2784	70	2	unified	unified	ADJ
inlawrev-2784	70	3	credit	credit	NOUN
inlawrev-2784	70	4	was	be	AUX
inlawrev-2784	70	5	phased	phase	VERB
inlawrev-2784	70	6	-	-	PUNCT
inlawrev-2784	70	7	in	in	ADP
inlawrev-2784	70	8	.	.	PUNCT
inlawrev-2784	71	1	for	for	ADP
inlawrev-2784	71	2	decedents	decedent	NOUN
inlawrev-2784	71	3	dying	die	VERB
inlawrev-2784	71	4	in	in	ADP
inlawrev-2784	71	5	1987	1987	NUM
inlawrev-2784	71	6	and	and	CCONJ
inlawrev-2784	71	7	thereafter	thereafter	ADV
inlawrev-2784	71	8	,	,	PUNCT
inlawrev-2784	71	9	the	the	DET
inlawrev-2784	71	10	credit	credit	NOUN
inlawrev-2784	71	11	will	will	AUX
inlawrev-2784	71	12	be	be	AUX
inlawrev-2784	71	13	$	$	SYM
inlawrev-2784	71	14	192,800	192,800	NUM
inlawrev-2784	71	15	(	(	PUNCT
inlawrev-2784	71	16	sheltering	shelter	VERB
inlawrev-2784	71	17	$	$	SYM
inlawrev-2784	71	18	600,000	600,000	NUM
inlawrev-2784	71	19	)	)	PUNCT
inlawrev-2784	71	20	.	.	PUNCT
inlawrev-2784	72	1	'	'	PUNCT
inlawrev-2784	72	2	^the	^the	DET
inlawrev-2784	72	3	example	example	NOUN
inlawrev-2784	72	4	is	be	AUX
inlawrev-2784	72	5	not	not	PART
inlawrev-2784	72	6	unrealistic	unrealistic	ADJ
inlawrev-2784	72	7	even	even	ADV
inlawrev-2784	72	8	with	with	ADP
inlawrev-2784	72	9	today	today	NOUN
inlawrev-2784	72	10	's	's	PART
inlawrev-2784	72	11	depressed	depressed	ADJ
inlawrev-2784	72	12	land	land	NOUN
inlawrev-2784	72	13	prices	price	NOUN
inlawrev-2784	72	14	;	;	PUNCT
inlawrev-2784	72	15	it	it	PRON
inlawrev-2784	72	16	could	could	AUX
inlawrev-2784	72	17	represent	represent	VERB
inlawrev-2784	72	18	a	a	DET
inlawrev-2784	72	19	1000	1000	NUM
inlawrev-2784	72	20	acre	acre	NOUN
inlawrev-2784	72	21	illinois	illinois	PROPN
inlawrev-2784	72	22	or	or	CCONJ
inlawrev-2784	72	23	indiana	indiana	PROPN
inlawrev-2784	72	24	farm	farm	PROPN
inlawrev-2784	72	25	worth	worth	ADJ
inlawrev-2784	72	26	$	$	SYM
inlawrev-2784	72	27	1200	1200	NUM
inlawrev-2784	72	28	per	per	ADP
inlawrev-2784	72	29	acre	acre	NOUN
inlawrev-2784	72	30	.	.	PUNCT
inlawrev-2784	73	1	672	672	NUM
inlawrev-2784	73	2	indiana	indiana	PROPN
inlawrev-2784	73	3	law	law	PROPN
inlawrev-2784	73	4	review	review	NOUN
inlawrev-2784	74	1	[	[	X
inlawrev-2784	74	2	vol	vol	NOUN
inlawrev-2784	74	3	.	.	PUNCT
inlawrev-2784	74	4	21:669	21:669	NUM
inlawrev-2784	74	5	less	less	ADJ
inlawrev-2784	74	6	the	the	DET
inlawrev-2784	74	7	amount	amount	NOUN
inlawrev-2784	74	8	sold	sell	VERB
inlawrev-2784	74	9	to	to	PART
inlawrev-2784	74	10	pay	pay	VERB
inlawrev-2784	74	11	husband	husband	NOUN
inlawrev-2784	74	12	's	's	PART
inlawrev-2784	74	13	estate	estate	NOUN
inlawrev-2784	74	14	taxes	taxis	NOUN
inlawrev-2784	74	15	,	,	PUNCT
inlawrev-2784	74	16	passes	pass	VERB
inlawrev-2784	74	17	to	to	ADP
inlawrev-2784	74	18	heirs	heir	NOUN
inlawrev-2784	74	19	.	.	PUNCT
inlawrev-2784	75	1	the	the	DET
inlawrev-2784	75	2	tax	tax	NOUN
inlawrev-2784	75	3	impacts	impact	NOUN
inlawrev-2784	75	4	are	be	AUX
inlawrev-2784	75	5	as	as	SCONJ
inlawrev-2784	75	6	follows	follow	VERB
inlawrev-2784	75	7	:	:	PUNCT
inlawrev-2784	75	8	estate	estate	NOUN
inlawrev-2784	75	9	tax	tax	NOUN
inlawrev-2784	75	10	paid	pay	VERB
inlawrev-2784	75	11	by	by	ADP
inlawrev-2784	75	12	husband	husband	NOUN
inlawrev-2784	75	13	's	's	PART
inlawrev-2784	75	14	estate	estate	NOUN
inlawrev-2784	75	15	$	$	SYM
inlawrev-2784	75	16	-0-^^	-0-^^	PROPN
inlawrev-2784	75	17	estate	estate	NOUN
inlawrev-2784	75	18	tax	tax	NOUN
inlawrev-2784	75	19	paid	pay	VERB
inlawrev-2784	75	20	by	by	ADP
inlawrev-2784	75	21	wife	wife	NOUN
inlawrev-2784	75	22	's	's	PART
inlawrev-2784	75	23	estate	estate	NOUN
inlawrev-2784	75	24	$	$	SYM
inlawrev-2784	75	25	235,000^^	235,000^^	NUM
inlawrev-2784	75	26	combined	combine	VERB
inlawrev-2784	75	27	estate	estate	NOUN
inlawrev-2784	75	28	tax	tax	NOUN
inlawrev-2784	75	29	paid	pay	VERB
inlawrev-2784	75	30	by	by	ADP
inlawrev-2784	75	31	husband	husband	NOUN
inlawrev-2784	75	32	and	and	CCONJ
inlawrev-2784	75	33	wife	wife	NOUN
inlawrev-2784	75	34	$	$	SYM
inlawrev-2784	75	35	235,000	235,000	NUM
inlawrev-2784	75	36	example	example	NOUN
inlawrev-2784	75	37	2	2	NUM
inlawrev-2784	75	38	.	.	PUNCT
inlawrev-2784	75	39	disclaimer	disclaimer	NOUN
inlawrev-2784	75	40	of	of	ADP
inlawrev-2784	75	41	survivorship	survivorship	NOUN
inlawrev-2784	75	42	interest	interest	NOUN
inlawrev-2784	75	43	allowed	allow	VERB
inlawrev-2784	75	44	husband	husband	NOUN
inlawrev-2784	75	45	dies	die	VERB
inlawrev-2784	75	46	in	in	ADP
inlawrev-2784	75	47	1987	1987	NUM
inlawrev-2784	75	48	and	and	CCONJ
inlawrev-2784	75	49	wife	wife	NOUN
inlawrev-2784	75	50	is	be	AUX
inlawrev-2784	75	51	allowed	allow	VERB
inlawrev-2784	75	52	to	to	PART
inlawrev-2784	75	53	disclaim	disclaim	VERB
inlawrev-2784	75	54	the	the	DET
inlawrev-2784	75	55	survivorship	survivorship	NOUN
inlawrev-2784	75	56	interest	interest	NOUN
inlawrev-2784	75	57	in	in	ADP
inlawrev-2784	75	58	the	the	DET
inlawrev-2784	75	59	farm	farm	NOUN
inlawrev-2784	75	60	.	.	PUNCT
inlawrev-2784	76	1	the	the	DET
inlawrev-2784	76	2	husband	husband	NOUN
inlawrev-2784	76	3	's	's	PART
inlawrev-2784	76	4	one	one	NUM
inlawrev-2784	76	5	-	-	PUNCT
inlawrev-2784	76	6	half	half	NOUN
inlawrev-2784	76	7	undivided	undivided	ADJ
inlawrev-2784	76	8	interest	interest	NOUN
inlawrev-2784	76	9	,	,	PUNCT
inlawrev-2784	76	10	worth	worth	ADJ
inlawrev-2784	76	11	$	$	SYM
inlawrev-2784	76	12	600,000	600,000	NUM
inlawrev-2784	76	13	less	less	ADJ
inlawrev-2784	76	14	the	the	DET
inlawrev-2784	76	15	amount	amount	NOUN
inlawrev-2784	76	16	sold	sell	VERB
inlawrev-2784	76	17	to	to	PART
inlawrev-2784	76	18	pay	pay	VERB
inlawrev-2784	76	19	death	death	NOUN
inlawrev-2784	76	20	taxes	taxis	NOUN
inlawrev-2784	76	21	,	,	PUNCT
inlawrev-2784	76	22	passes	pass	VERB
inlawrev-2784	76	23	to	to	ADP
inlawrev-2784	76	24	heirs	heirs	PROPN
inlawrev-2784	76	25	.	.	PUNCT
inlawrev-2784	77	1	wife	wife	NOUN
inlawrev-2784	77	2	dies	die	VERB
inlawrev-2784	77	3	ten	ten	NUM
inlawrev-2784	77	4	years	year	NOUN
inlawrev-2784	77	5	later	later	ADV
inlawrev-2784	77	6	and	and	CCONJ
inlawrev-2784	77	7	her	her	PRON
inlawrev-2784	77	8	one	one	NUM
inlawrev-2784	77	9	-	-	PUNCT
inlawrev-2784	77	10	half	half	NOUN
inlawrev-2784	77	11	undivided	undivided	ADJ
inlawrev-2784	77	12	interest	interest	NOUN
inlawrev-2784	77	13	,	,	PUNCT
inlawrev-2784	77	14	worth	worth	ADJ
inlawrev-2784	77	15	$	$	SYM
inlawrev-2784	77	16	600,000	600,000	NUM
inlawrev-2784	77	17	less	less	ADJ
inlawrev-2784	77	18	the	the	DET
inlawrev-2784	77	19	amount	amount	NOUN
inlawrev-2784	77	20	sold	sell	VERB
inlawrev-2784	77	21	to	to	PART
inlawrev-2784	77	22	pay	pay	VERB
inlawrev-2784	77	23	her	her	PRON
inlawrev-2784	77	24	estate	estate	NOUN
inlawrev-2784	77	25	tax	tax	NOUN
inlawrev-2784	77	26	,	,	PUNCT
inlawrev-2784	77	27	passes	pass	VERB
inlawrev-2784	77	28	to	to	ADP
inlawrev-2784	77	29	heirs	heir	NOUN
inlawrev-2784	77	30	.	.	PUNCT
inlawrev-2784	78	1	the	the	DET
inlawrev-2784	78	2	tax	tax	NOUN
inlawrev-2784	78	3	impacts	impact	NOUN
inlawrev-2784	78	4	are	be	AUX
inlawrev-2784	78	5	as	as	SCONJ
inlawrev-2784	78	6	follows	follow	VERB
inlawrev-2784	78	7	:	:	PUNCT
inlawrev-2784	78	8	estate	estate	NOUN
inlawrev-2784	78	9	tax	tax	NOUN
inlawrev-2784	78	10	paid	pay	VERB
inlawrev-2784	78	11	by	by	ADP
inlawrev-2784	78	12	husband	husband	NOUN
inlawrev-2784	78	13	's	's	PART
inlawrev-2784	78	14	estate	estate	NOUN
inlawrev-2784	78	15	$	$	SYM
inlawrev-2784	78	16	-0-^^	-0-^^	PROPN
inlawrev-2784	78	17	estate	estate	NOUN
inlawrev-2784	78	18	tax	tax	NOUN
inlawrev-2784	78	19	paid	pay	VERB
inlawrev-2784	78	20	by	by	ADP
inlawrev-2784	78	21	wife	wife	NOUN
inlawrev-2784	78	22	's	's	PART
inlawrev-2784	78	23	estate	estate	NOUN
inlawrev-2784	78	24	$	$	SYM
inlawrev-2784	78	25	-0^^^	-0^^^	ADJ
inlawrev-2784	78	26	combined	combine	VERB
inlawrev-2784	78	27	estate	estate	NOUN
inlawrev-2784	78	28	tax	tax	NOUN
inlawrev-2784	78	29	paid	pay	VERB
inlawrev-2784	78	30	by	by	ADP
inlawrev-2784	78	31	husband	husband	NOUN
inlawrev-2784	78	32	and	and	CCONJ
inlawrev-2784	78	33	wife	wife	NOUN
inlawrev-2784	78	34	-0with	-0with	ADP
inlawrev-2784	78	35	a	a	DET
inlawrev-2784	78	36	combined	combine	VERB
inlawrev-2784	78	37	estate	estate	NOUN
inlawrev-2784	78	38	of	of	ADP
inlawrev-2784	78	39	$	$	SYM
inlawrev-2784	78	40	1,200,000	1,200,000	NUM
inlawrev-2784	78	41	,	,	PUNCT
inlawrev-2784	78	42	disallowing	disallow	VERB
inlawrev-2784	78	43	the	the	DET
inlawrev-2784	78	44	disclaimer	disclaimer	NOUN
inlawrev-2784	78	45	of	of	ADP
inlawrev-2784	78	46	the	the	DET
inlawrev-2784	78	47	survivorship	survivorship	NOUN
inlawrev-2784	78	48	interest	interest	NOUN
inlawrev-2784	78	49	results	result	NOUN
inlawrev-2784	78	50	in	in	ADP
inlawrev-2784	78	51	a	a	DET
inlawrev-2784	78	52	$	$	SYM
inlawrev-2784	78	53	235,000	235,000	NUM
inlawrev-2784	78	54	higher	high	ADJ
inlawrev-2784	78	55	tax	tax	NOUN
inlawrev-2784	78	56	uability	uability	NOUN
inlawrev-2784	78	57	.	.	PUNCT
inlawrev-2784	79	1	a	a	DET
inlawrev-2784	79	2	"	"	PUNCT
inlawrev-2784	79	3	husband	husband	NOUN
inlawrev-2784	79	4	's	's	PART
inlawrev-2784	79	5	gross	gross	ADJ
inlawrev-2784	79	6	estate	estate	NOUN
inlawrev-2784	79	7	under	under	ADP
inlawrev-2784	79	8	i.r.c	i.r.c	NOUN
inlawrev-2784	79	9	.	.	PUNCT
inlawrev-2784	80	1	§	§	PROPN
inlawrev-2784	80	2	2040(b	2040(b	NUM
inlawrev-2784	80	3	)	)	PUNCT
inlawrev-2784	80	4	(	(	PUNCT
inlawrev-2784	80	5	1987	1987	NUM
inlawrev-2784	80	6	)	)	PUNCT
inlawrev-2784	80	7	will	will	AUX
inlawrev-2784	80	8	be	be	AUX
inlawrev-2784	80	9	one	one	NUM
inlawrev-2784	80	10	-	-	PUNCT
inlawrev-2784	80	11	half	half	NOUN
inlawrev-2784	80	12	the	the	DET
inlawrev-2784	80	13	value	value	NOUN
inlawrev-2784	80	14	of	of	ADP
inlawrev-2784	80	15	the	the	DET
inlawrev-2784	80	16	joint	joint	ADJ
inlawrev-2784	80	17	tenancy	tenancy	NOUN
inlawrev-2784	80	18	property	property	NOUN
inlawrev-2784	80	19	or	or	CCONJ
inlawrev-2784	80	20	,	,	PUNCT
inlawrev-2784	80	21	$	$	SYM
inlawrev-2784	80	22	600,000	600,000	NUM
inlawrev-2784	80	23	.	.	PUNCT
inlawrev-2784	81	1	without	without	ADP
inlawrev-2784	81	2	disclaimer	disclaimer	ADJ
inlawrev-2784	81	3	,	,	PUNCT
inlawrev-2784	81	4	husband	husband	NOUN
inlawrev-2784	81	5	's	's	PART
inlawrev-2784	81	6	entire	entire	ADJ
inlawrev-2784	81	7	interest	interest	NOUN
inlawrev-2784	81	8	of	of	ADP
inlawrev-2784	81	9	$	$	SYM
inlawrev-2784	81	10	600,000	600,000	NUM
inlawrev-2784	81	11	will	will	AUX
inlawrev-2784	81	12	be	be	AUX
inlawrev-2784	81	13	treated	treat	VERB
inlawrev-2784	81	14	for	for	ADP
inlawrev-2784	81	15	tax	tax	NOUN
inlawrev-2784	81	16	purposes	purpose	NOUN
inlawrev-2784	81	17	as	as	SCONJ
inlawrev-2784	81	18	if	if	SCONJ
inlawrev-2784	81	19	it	it	PRON
inlawrev-2784	81	20	passes	pass	VERB
inlawrev-2784	81	21	to	to	ADP
inlawrev-2784	81	22	the	the	DET
inlawrev-2784	81	23	surviving	surviving	NOUN
inlawrev-2784	81	24	spouse	spouse	NOUN
inlawrev-2784	81	25	.	.	PUNCT
inlawrev-2784	82	1	however	however	ADV
inlawrev-2784	82	2	,	,	PUNCT
inlawrev-2784	82	3	under	under	ADP
inlawrev-2784	82	4	the	the	DET
inlawrev-2784	82	5	marital	marital	ADJ
inlawrev-2784	82	6	deduction	deduction	NOUN
inlawrev-2784	82	7	of	of	ADP
inlawrev-2784	82	8	i.r.c	i.r.c	NOUN
inlawrev-2784	82	9	.	.	PUNCT
inlawrev-2784	83	1	§	§	PROPN
inlawrev-2784	83	2	2040(b	2040(b	NUM
inlawrev-2784	83	3	)	)	PUNCT
inlawrev-2784	83	4	(	(	PUNCT
inlawrev-2784	83	5	1987	1987	NUM
inlawrev-2784	83	6	)	)	PUNCT
inlawrev-2784	83	7	the	the	DET
inlawrev-2784	83	8	entire	entire	ADJ
inlawrev-2784	83	9	$	$	SYM
inlawrev-2784	83	10	600,000	600,000	NUM
inlawrev-2784	83	11	interest	interest	NOUN
inlawrev-2784	83	12	will	will	AUX
inlawrev-2784	83	13	qualify	qualify	VERB
inlawrev-2784	83	14	for	for	ADP
inlawrev-2784	83	15	the	the	DET
inlawrev-2784	83	16	marital	marital	ADJ
inlawrev-2784	83	17	deduction	deduction	NOUN
inlawrev-2784	83	18	and	and	CCONJ
inlawrev-2784	83	19	escape	escape	VERB
inlawrev-2784	83	20	federal	federal	ADJ
inlawrev-2784	83	21	estate	estate	NOUN
inlawrev-2784	83	22	tax	tax	NOUN
inlawrev-2784	83	23	.	.	PUNCT
inlawrev-2784	84	1	gross	gross	ADJ
inlawrev-2784	84	2	estate	estate	NOUN
inlawrev-2784	84	3	of	of	ADP
inlawrev-2784	84	4	husband	husband	NOUN
inlawrev-2784	84	5	$	$	SYM
inlawrev-2784	84	6	600,000	600,000	NUM
inlawrev-2784	84	7	marital	marital	ADJ
inlawrev-2784	84	8	deduction	deduction	NOUN
inlawrev-2784	84	9	$	$	SYM
inlawrev-2784	84	10	600,000	600,000	NUM
inlawrev-2784	84	11	taxable	taxable	ADJ
inlawrev-2784	84	12	estate	estate	NOUN
inlawrev-2784	84	13	$	$	SYM
inlawrev-2784	84	14	-0tax	-0tax	NOUN
inlawrev-2784	84	15	payable	payable	ADJ
inlawrev-2784	84	16	upon	upon	SCONJ
inlawrev-2784	84	17	death	death	NOUN
inlawrev-2784	84	18	of	of	ADP
inlawrev-2784	84	19	husband	husband	NOUN
inlawrev-2784	84	20	$	$	SYM
inlawrev-2784	84	21	-0^	-0^	NUM
inlawrev-2784	84	22	°	°	NOUN
inlawrev-2784	84	23	upon	upon	SCONJ
inlawrev-2784	84	24	the	the	DET
inlawrev-2784	84	25	death	death	NOUN
inlawrev-2784	84	26	of	of	ADP
inlawrev-2784	84	27	the	the	DET
inlawrev-2784	84	28	wife	wife	NOUN
inlawrev-2784	84	29	ten	ten	NUM
inlawrev-2784	84	30	years	year	NOUN
inlawrev-2784	84	31	later	later	ADV
inlawrev-2784	84	32	,	,	PUNCT
inlawrev-2784	84	33	her	her	PRON
inlawrev-2784	84	34	gross	gross	ADJ
inlawrev-2784	84	35	estate	estate	NOUN
inlawrev-2784	84	36	will	will	AUX
inlawrev-2784	84	37	total	total	VERB
inlawrev-2784	84	38	$	$	SYM
inlawrev-2784	84	39	1,200,000	1,200,000	NUM
inlawrev-2784	84	40	,	,	PUNCT
inlawrev-2784	84	41	the	the	DET
inlawrev-2784	84	42	original	original	ADJ
inlawrev-2784	84	43	value	value	NOUN
inlawrev-2784	84	44	of	of	ADP
inlawrev-2784	84	45	the	the	DET
inlawrev-2784	84	46	farmland	farmland	NOUN
inlawrev-2784	84	47	.	.	PUNCT
inlawrev-2784	85	1	there	there	PRON
inlawrev-2784	85	2	is	be	VERB
inlawrev-2784	85	3	no	no	DET
inlawrev-2784	85	4	allowable	allowable	ADJ
inlawrev-2784	85	5	marital	marital	ADJ
inlawrev-2784	85	6	deduction	deduction	NOUN
inlawrev-2784	85	7	,	,	PUNCT
inlawrev-2784	85	8	making	make	VERB
inlawrev-2784	85	9	the	the	DET
inlawrev-2784	85	10	taxable	taxable	ADJ
inlawrev-2784	85	11	estate	estate	NOUN
inlawrev-2784	85	12	worth	worth	ADJ
inlawrev-2784	85	13	$	$	SYM
inlawrev-2784	85	14	1,200,000	1,200,000	NUM
inlawrev-2784	85	15	.	.	PUNCT
inlawrev-2784	86	1	the	the	DET
inlawrev-2784	86	2	tentative	tentative	ADJ
inlawrev-2784	86	3	tax	tax	NOUN
inlawrev-2784	86	4	of	of	ADP
inlawrev-2784	86	5	i.r.c	i.r.c	NOUN
inlawrev-2784	86	6	.	.	PUNCT
inlawrev-2784	87	1	§	§	PROPN
inlawrev-2784	87	2	2001(c)(1	2001(c)(1	NOUN
inlawrev-2784	87	3	)	)	PUNCT
inlawrev-2784	87	4	(	(	PUNCT
inlawrev-2784	87	5	1987	1987	NUM
inlawrev-2784	87	6	)	)	PUNCT
inlawrev-2784	87	7	for	for	ADP
inlawrev-2784	87	8	a	a	DET
inlawrev-2784	87	9	$	$	SYM
inlawrev-2784	87	10	1,200,000	1,200,000	NUM
inlawrev-2784	87	11	estate	estate	NOUN
inlawrev-2784	87	12	equals	equal	VERB
inlawrev-2784	87	13	$	$	SYM
inlawrev-2784	87	14	427,800	427,800	NUM
inlawrev-2784	87	15	.	.	PUNCT
inlawrev-2784	88	1	the	the	DET
inlawrev-2784	88	2	unified	unified	ADJ
inlawrev-2784	88	3	credit	credit	NOUN
inlawrev-2784	88	4	for	for	ADP
inlawrev-2784	88	5	decedents	decedent	NOUN
inlawrev-2784	88	6	dying	die	VERB
inlawrev-2784	88	7	in	in	ADP
inlawrev-2784	88	8	1987	1987	NUM
inlawrev-2784	88	9	will	will	AUX
inlawrev-2784	88	10	be	be	AUX
inlawrev-2784	88	11	$	$	SYM
inlawrev-2784	88	12	192,800	192,800	NUM
inlawrev-2784	88	13	.	.	PUNCT
inlawrev-2784	89	1	i.r.c	i.r.c	NOUN
inlawrev-2784	89	2	.	.	PUNCT
inlawrev-2784	90	1	§	§	PROPN
inlawrev-2784	90	2	2010	2010	NUM
inlawrev-2784	90	3	(	(	PUNCT
inlawrev-2784	90	4	1987	1987	NUM
inlawrev-2784	90	5	)	)	PUNCT
inlawrev-2784	90	6	.	.	PUNCT
inlawrev-2784	91	1	the	the	DET
inlawrev-2784	91	2	tax	tax	NOUN
inlawrev-2784	91	3	payable	payable	ADJ
inlawrev-2784	91	4	upon	upon	SCONJ
inlawrev-2784	91	5	her	her	PRON
inlawrev-2784	91	6	death	death	NOUN
inlawrev-2784	91	7	will	will	AUX
inlawrev-2784	91	8	then	then	ADV
inlawrev-2784	91	9	be	be	AUX
inlawrev-2784	91	10	$	$	SYM
inlawrev-2784	91	11	235,000	235,000	NUM
inlawrev-2784	91	12	.	.	PUNCT
inlawrev-2784	92	1	gross	gross	ADJ
inlawrev-2784	92	2	estate	estate	NOUN
inlawrev-2784	92	3	of	of	ADP
inlawrev-2784	92	4	wife	wife	NOUN
inlawrev-2784	92	5	$	$	SYM
inlawrev-2784	92	6	1,200,000	1,200,000	NUM
inlawrev-2784	92	7	marital	marital	ADJ
inlawrev-2784	92	8	deduction	deduction	NOUN
inlawrev-2784	92	9	-0taxable	-0taxable	PUNCT
inlawrev-2784	92	10	estate	estate	NOUN
inlawrev-2784	92	11	$	$	SYM
inlawrev-2784	92	12	1,200,000	1,200,000	NUM
inlawrev-2784	92	13	tentative	tentative	ADJ
inlawrev-2784	92	14	tax	tax	NOUN
inlawrev-2784	92	15	$	$	SYM
inlawrev-2784	92	16	427,800	427,800	NUM
inlawrev-2784	92	17	unified	unified	ADJ
inlawrev-2784	92	18	credit	credit	NOUN
inlawrev-2784	92	19	$	$	SYM
inlawrev-2784	92	20	(	(	PUNCT
inlawrev-2784	92	21	192,800	192,800	NUM
inlawrev-2784	92	22	)	)	PUNCT
inlawrev-2784	92	23	tax	tax	NOUN
inlawrev-2784	92	24	payable	payable	ADJ
inlawrev-2784	92	25	upon	upon	SCONJ
inlawrev-2784	92	26	death	death	NOUN
inlawrev-2784	92	27	of	of	ADP
inlawrev-2784	92	28	wife	wife	NOUN
inlawrev-2784	92	29	$	$	SYM
inlawrev-2784	92	30	235,000	235,000	NUM
inlawrev-2784	92	31	^'the	^'the	DET
inlawrev-2784	92	32	tentative	tentative	ADJ
inlawrev-2784	92	33	tax	tax	NOUN
inlawrev-2784	92	34	on	on	ADP
inlawrev-2784	92	35	a	a	DET
inlawrev-2784	92	36	$	$	SYM
inlawrev-2784	92	37	600,000	600,000	NUM
inlawrev-2784	92	38	gross	gross	ADJ
inlawrev-2784	92	39	estate	estate	NOUN
inlawrev-2784	92	40	is	be	AUX
inlawrev-2784	92	41	$	$	SYM
inlawrev-2784	92	42	192,800	192,800	NUM
inlawrev-2784	92	43	.	.	PUNCT
inlawrev-2784	93	1	i.r.c	i.r.c	NOUN
inlawrev-2784	93	2	.	.	PUNCT
inlawrev-2784	94	1	§	§	PROPN
inlawrev-2784	94	2	2001(c)(1	2001(c)(1	NOUN
inlawrev-2784	94	3	)	)	PUNCT
inlawrev-2784	94	4	(	(	PUNCT
inlawrev-2784	94	5	1987	1987	NUM
inlawrev-2784	94	6	)	)	PUNCT
inlawrev-2784	94	7	.	.	PUNCT
inlawrev-2784	95	1	the	the	DET
inlawrev-2784	95	2	amount	amount	NOUN
inlawrev-2784	95	3	is	be	AUX
inlawrev-2784	95	4	then	then	ADV
inlawrev-2784	95	5	reduced	reduce	VERB
inlawrev-2784	95	6	by	by	ADP
inlawrev-2784	95	7	the	the	DET
inlawrev-2784	95	8	$	$	SYM
inlawrev-2784	95	9	192,800	192,800	NUM
inlawrev-2784	95	10	unified	unified	ADJ
inlawrev-2784	95	11	credit	credit	NOUN
inlawrev-2784	95	12	applicable	applicable	ADJ
inlawrev-2784	95	13	for	for	ADP
inlawrev-2784	95	14	decedents	decedent	NOUN
inlawrev-2784	95	15	dying	die	VERB
inlawrev-2784	95	16	in	in	ADP
inlawrev-2784	95	17	1987	1987	NUM
inlawrev-2784	95	18	.	.	PUNCT
inlawrev-2784	96	1	i.r.c	i.r.c	NOUN
inlawrev-2784	96	2	.	.	PUNCT
inlawrev-2784	97	1	§	§	PROPN
inlawrev-2784	97	2	2010	2010	NUM
inlawrev-2784	97	3	(	(	PUNCT
inlawrev-2784	97	4	1987	1987	NUM
inlawrev-2784	97	5	)	)	PUNCT
inlawrev-2784	97	6	.	.	PUNCT
inlawrev-2784	98	1	the	the	DET
inlawrev-2784	98	2	result	result	NOUN
inlawrev-2784	98	3	is	be	AUX
inlawrev-2784	98	4	a	a	DET
inlawrev-2784	98	5	net	net	ADJ
inlawrev-2784	98	6	tax	tax	NOUN
inlawrev-2784	98	7	of	of	ADP
inlawrev-2784	98	8	$	$	SYM
inlawrev-2784	98	9	-0-	-0-	X
inlawrev-2784	98	10	.	.	PUNCT
inlawrev-2784	99	1	2^the	2^the	DET
inlawrev-2784	99	2	tentative	tentative	ADJ
inlawrev-2784	99	3	tax	tax	NOUN
inlawrev-2784	99	4	on	on	ADP
inlawrev-2784	99	5	wife	wife	NOUN
inlawrev-2784	99	6	's	's	PART
inlawrev-2784	99	7	$	$	SYM
inlawrev-2784	99	8	600,000	600,000	NUM
inlawrev-2784	99	9	gross	gross	ADJ
inlawrev-2784	99	10	estate	estate	NOUN
inlawrev-2784	99	11	is	be	AUX
inlawrev-2784	99	12	$	$	SYM
inlawrev-2784	99	13	192,800	192,800	NUM
inlawrev-2784	99	14	.	.	PUNCT
inlawrev-2784	100	1	i.r.c	i.r.c	NOUN
inlawrev-2784	100	2	.	.	PUNCT
inlawrev-2784	101	1	§	§	PROPN
inlawrev-2784	101	2	2001(c)(1	2001(c)(1	NOUN
inlawrev-2784	101	3	)	)	PUNCT
inlawrev-2784	101	4	(	(	PUNCT
inlawrev-2784	101	5	1987	1987	NUM
inlawrev-2784	101	6	)	)	PUNCT
inlawrev-2784	101	7	.	.	PUNCT
inlawrev-2784	102	1	the	the	DET
inlawrev-2784	102	2	amount	amount	NOUN
inlawrev-2784	102	3	is	be	AUX
inlawrev-2784	102	4	then	then	ADV
inlawrev-2784	102	5	reduced	reduce	VERB
inlawrev-2784	102	6	by	by	ADP
inlawrev-2784	102	7	the	the	DET
inlawrev-2784	102	8	$	$	SYM
inlawrev-2784	102	9	192,800	192,800	NUM
inlawrev-2784	102	10	unified	unified	ADJ
inlawrev-2784	102	11	credit	credit	NOUN
inlawrev-2784	102	12	applicable	applicable	ADJ
inlawrev-2784	102	13	for	for	ADP
inlawrev-2784	102	14	decedents	decedent	NOUN
inlawrev-2784	102	15	dying	die	VERB
inlawrev-2784	102	16	after	after	ADP
inlawrev-2784	102	17	1987	1987	NUM
inlawrev-2784	102	18	.	.	PUNCT
inlawrev-2784	103	1	i.r.c	i.r.c	NOUN
inlawrev-2784	103	2	.	.	PUNCT
inlawrev-2784	104	1	§	§	PROPN
inlawrev-2784	104	2	2010	2010	NUM
inlawrev-2784	104	3	(	(	PUNCT
inlawrev-2784	104	4	1987	1987	NUM
inlawrev-2784	104	5	)	)	PUNCT
inlawrev-2784	104	6	.	.	PUNCT
inlawrev-2784	105	1	the	the	DET
inlawrev-2784	105	2	result	result	NOUN
inlawrev-2784	105	3	is	be	AUX
inlawrev-2784	105	4	a	a	DET
inlawrev-2784	105	5	net	net	ADJ
inlawrev-2784	105	6	tax	tax	NOUN
inlawrev-2784	105	7	of	of	ADP
inlawrev-2784	105	8	$	$	SYM
inlawrev-2784	105	9	-0-	-0-	PROPN
inlawrev-2784	105	10	.	.	NOUN
inlawrev-2784	105	11	1988	1988	NUM
inlawrev-2784	105	12	]	]	PUNCT
inlawrev-2784	105	13	disclaimer	disclaimer	NOUN
inlawrev-2784	105	14	of	of	ADP
inlawrev-2784	105	15	joint	joint	ADJ
inlawrev-2784	105	16	tenancy	tenancy	NOUN
inlawrev-2784	105	17	673	673	NUM
inlawrev-2784	105	18	couple	couple	NOUN
inlawrev-2784	105	19	loses	lose	VERB
inlawrev-2784	105	20	the	the	DET
inlawrev-2784	105	21	benefit	benefit	NOUN
inlawrev-2784	105	22	of	of	ADP
inlawrev-2784	105	23	the	the	DET
inlawrev-2784	105	24	first	first	ADJ
inlawrev-2784	105	25	spouse	spouse	NOUN
inlawrev-2784	105	26	's	's	PART
inlawrev-2784	105	27	unified	unified	ADJ
inlawrev-2784	105	28	credit^^	credit^^	NUM
inlawrev-2784	105	29	and	and	CCONJ
inlawrev-2784	105	30	incurs	incur	VERB
inlawrev-2784	105	31	a	a	DET
inlawrev-2784	105	32	higher	high	ADJ
inlawrev-2784	105	33	effective	effective	ADJ
inlawrev-2784	105	34	tax	tax	NOUN
inlawrev-2784	105	35	rate	rate	NOUN
inlawrev-2784	105	36	because	because	SCONJ
inlawrev-2784	105	37	the	the	DET
inlawrev-2784	105	38	value	value	NOUN
inlawrev-2784	105	39	of	of	ADP
inlawrev-2784	105	40	the	the	DET
inlawrev-2784	105	41	entire	entire	ADJ
inlawrev-2784	105	42	tenancy	tenancy	NOUN
inlawrev-2784	105	43	is	be	AUX
inlawrev-2784	105	44	taxed	tax	VERB
inlawrev-2784	105	45	in	in	ADP
inlawrev-2784	105	46	the	the	DET
inlawrev-2784	105	47	surviving	survive	VERB
inlawrev-2784	105	48	joint	joint	ADJ
inlawrev-2784	105	49	tenant	tenant	NOUN
inlawrev-2784	105	50	's	's	PART
inlawrev-2784	105	51	gross	gross	ADJ
inlawrev-2784	105	52	estate	estate	NOUN
inlawrev-2784	105	53	.	.	PUNCT
inlawrev-2784	106	1	^"^	^"^	PROPN
inlawrev-2784	106	2	because	because	SCONJ
inlawrev-2784	106	3	the	the	DET
inlawrev-2784	106	4	agricultural	agricultural	ADJ
inlawrev-2784	106	5	sector	sector	NOUN
inlawrev-2784	106	6	has	have	AUX
inlawrev-2784	106	7	been	be	AUX
inlawrev-2784	106	8	preoccupied	preoccupy	VERB
inlawrev-2784	106	9	with	with	ADP
inlawrev-2784	106	10	the	the	DET
inlawrev-2784	106	11	current	current	ADJ
inlawrev-2784	106	12	economic	economic	ADJ
inlawrev-2784	106	13	problems,^^	problems,^^	NOUN
inlawrev-2784	106	14	farmcouples	farmcouple	NOUN
inlawrev-2784	106	15	may	may	AUX
inlawrev-2784	106	16	find	find	VERB
inlawrev-2784	106	17	,	,	PUNCT
inlawrev-2784	106	18	at	at	ADP
inlawrev-2784	106	19	the	the	DET
inlawrev-2784	106	20	death	death	NOUN
inlawrev-2784	106	21	of	of	ADP
inlawrev-2784	106	22	one	one	NUM
inlawrev-2784	106	23	spouse	spouse	NOUN
inlawrev-2784	106	24	,	,	PUNCT
inlawrev-2784	106	25	that	that	SCONJ
inlawrev-2784	106	26	they	they	PRON
inlawrev-2784	106	27	have	have	AUX
inlawrev-2784	106	28	not	not	PART
inlawrev-2784	106	29	done	do	VERB
inlawrev-2784	106	30	sufficient	sufficient	ADJ
inlawrev-2784	106	31	estate	estate	NOUN
inlawrev-2784	106	32	planning	planning	NOUN
inlawrev-2784	106	33	to	to	PART
inlawrev-2784	106	34	ensure	ensure	VERB
inlawrev-2784	106	35	that	that	SCONJ
inlawrev-2784	106	36	their	their	PRON
inlawrev-2784	106	37	land	land	NOUN
inlawrev-2784	106	38	and	and	CCONJ
inlawrev-2784	106	39	businesses	business	NOUN
inlawrev-2784	106	40	can	can	AUX
inlawrev-2784	106	41	be	be	AUX
inlawrev-2784	106	42	passed	pass	VERB
inlawrev-2784	106	43	on	on	ADP
inlawrev-2784	106	44	to	to	ADP
inlawrev-2784	106	45	the	the	DET
inlawrev-2784	106	46	next	next	ADJ
inlawrev-2784	106	47	generation	generation	NOUN
inlawrev-2784	106	48	with	with	ADP
inlawrev-2784	106	49	a	a	DET
inlawrev-2784	106	50	minimum	minimum	NOUN
inlawrev-2784	106	51	of	of	ADP
inlawrev-2784	106	52	estate	estate	NOUN
inlawrev-2784	106	53	tax	tax	NOUN
inlawrev-2784	106	54	.	.	PUNCT
inlawrev-2784	107	1	the	the	DET
inlawrev-2784	107	2	ability	ability	NOUN
inlawrev-2784	107	3	to	to	PART
inlawrev-2784	107	4	make	make	VERB
inlawrev-2784	107	5	a	a	DET
inlawrev-2784	107	6	qualified	qualified	ADJ
inlawrev-2784	107	7	disclaimer	disclaimer	NOUN
inlawrev-2784	107	8	of	of	ADP
inlawrev-2784	107	9	a	a	DET
inlawrev-2784	107	10	joint	joint	ADJ
inlawrev-2784	107	11	tenancy	tenancy	NOUN
inlawrev-2784	107	12	survivorship	survivorship	NOUN
inlawrev-2784	107	13	interest	interest	NOUN
inlawrev-2784	107	14	at	at	ADP
inlawrev-2784	107	15	the	the	DET
inlawrev-2784	107	16	death	death	NOUN
inlawrev-2784	107	17	of	of	ADP
inlawrev-2784	107	18	the	the	DET
inlawrev-2784	107	19	first	first	ADJ
inlawrev-2784	107	20	spouse	spouse	NOUN
inlawrev-2784	107	21	,	,	PUNCT
inlawrev-2784	107	22	as	as	ADP
inlawrev-2784	107	23	in	in	ADP
inlawrev-2784	107	24	kennedy	kennedy	PROPN
inlawrev-2784	107	25	,	,	PUNCT
inlawrev-2784	107	26	could	could	AUX
inlawrev-2784	107	27	be	be	AUX
inlawrev-2784	107	28	used	use	VERB
inlawrev-2784	107	29	as	as	ADP
inlawrev-2784	107	30	an	an	DET
inlawrev-2784	107	31	effective	effective	ADJ
inlawrev-2784	107	32	post	post	ADJ
inlawrev-2784	107	33	-	-	ADJ
inlawrev-2784	107	34	mortem	mortem	ADJ
inlawrev-2784	107	35	estate	estate	NOUN
inlawrev-2784	107	36	planning	planning	NOUN
inlawrev-2784	107	37	tool	tool	NOUN
inlawrev-2784	107	38	to	to	PART
inlawrev-2784	107	39	help	help	VERB
inlawrev-2784	107	40	alleviate	alleviate	VERB
inlawrev-2784	107	41	the	the	DET
inlawrev-2784	107	42	tax	tax	NOUN
inlawrev-2784	107	43	burden	burden	NOUN
inlawrev-2784	107	44	of	of	ADP
inlawrev-2784	107	45	passing	pass	VERB
inlawrev-2784	107	46	the	the	DET
inlawrev-2784	107	47	estate	estate	NOUN
inlawrev-2784	107	48	on	on	ADP
inlawrev-2784	107	49	to	to	ADP
inlawrev-2784	107	50	the	the	DET
inlawrev-2784	107	51	next	next	ADJ
inlawrev-2784	107	52	generation	generation	NOUN
inlawrev-2784	107	53	and	and	CCONJ
inlawrev-2784	107	54	to	to	PART
inlawrev-2784	107	55	avoid	avoid	VERB
inlawrev-2784	107	56	a	a	DET
inlawrev-2784	107	57	possible	possible	ADJ
inlawrev-2784	107	58	forced	force	VERB
inlawrev-2784	107	59	sale	sale	NOUN
inlawrev-2784	107	60	of	of	ADP
inlawrev-2784	107	61	family	family	NOUN
inlawrev-2784	107	62	property	property	NOUN
inlawrev-2784	107	63	to	to	PART
inlawrev-2784	107	64	pay	pay	VERB
inlawrev-2784	107	65	estate	estate	NOUN
inlawrev-2784	107	66	taxes	taxis	NOUN
inlawrev-2784	107	67	.	.	PUNCT
inlawrev-2784	108	1	to	to	PART
inlawrev-2784	108	2	better	well	ADV
inlawrev-2784	108	3	understand	understand	VERB
inlawrev-2784	108	4	the	the	DET
inlawrev-2784	108	5	disclaimer	disclaimer	ADJ
inlawrev-2784	108	6	issues	issue	NOUN
inlawrev-2784	108	7	raised	raise	VERB
inlawrev-2784	108	8	by	by	ADP
inlawrev-2784	108	9	kennedy	kennedy	PROPN
inlawrev-2784	108	10	,	,	PUNCT
inlawrev-2784	108	11	at	at	ADP
inlawrev-2784	108	12	this	this	DET
inlawrev-2784	108	13	point	point	NOUN
inlawrev-2784	108	14	a	a	DET
inlawrev-2784	108	15	consideration	consideration	NOUN
inlawrev-2784	108	16	of	of	ADP
inlawrev-2784	108	17	the	the	DET
inlawrev-2784	108	18	development	development	NOUN
inlawrev-2784	108	19	of	of	ADP
inlawrev-2784	108	20	federal	federal	ADJ
inlawrev-2784	108	21	disclaimer	disclaimer	PROPN
inlawrev-2784	108	22	law	law	NOUN
inlawrev-2784	108	23	is	be	AUX
inlawrev-2784	108	24	in	in	ADP
inlawrev-2784	108	25	order	order	NOUN
inlawrev-2784	108	26	.	.	PUNCT
inlawrev-2784	109	1	iii	iii	X
inlawrev-2784	109	2	.	.	PUNCT
inlawrev-2784	109	3	background	background	PROPN
inlawrev-2784	109	4	a.	a.	PROPN
inlawrev-2784	109	5	brief	brief	PROPN
inlawrev-2784	109	6	background	background	NOUN
inlawrev-2784	109	7	on	on	ADP
inlawrev-2784	109	8	federal	federal	ADJ
inlawrev-2784	109	9	disclaimer	disclaimer	PROPN
inlawrev-2784	109	10	law	law	NOUN
inlawrev-2784	109	11	prior	prior	ADV
inlawrev-2784	109	12	to	to	ADP
inlawrev-2784	109	13	the	the	DET
inlawrev-2784	109	14	tax	tax	NOUN
inlawrev-2784	109	15	reform	reform	NOUN
inlawrev-2784	109	16	act	act	NOUN
inlawrev-2784	109	17	of	of	ADP
inlawrev-2784	109	18	1976	1976	NUM
inlawrev-2784	109	19	(	(	PUNCT
inlawrev-2784	109	20	tra	tra	NOUN
inlawrev-2784	109	21	1976	1976	NUM
inlawrev-2784	109	22	)	)	PUNCT
inlawrev-2784	109	23	,	,	PUNCT
inlawrev-2784	109	24	the	the	DET
inlawrev-2784	109	25	tax	tax	NOUN
inlawrev-2784	109	26	consequences	consequence	NOUN
inlawrev-2784	109	27	of	of	ADP
inlawrev-2784	109	28	disclaimers	disclaimer	NOUN
inlawrev-2784	109	29	were	be	AUX
inlawrev-2784	109	30	governed	govern	VERB
inlawrev-2784	109	31	by	by	ADP
inlawrev-2784	109	32	section	section	NOUN
inlawrev-2784	109	33	2511	2511	NUM
inlawrev-2784	109	34	,	,	PUNCT
inlawrev-2784	109	35	particularly	particularly	ADV
inlawrev-2784	109	36	treasury	treasury	NOUN
inlawrev-2784	109	37	regulation	regulation	NOUN
inlawrev-2784	109	38	section	section	NOUN
inlawrev-2784	109	39	25.25	25.25	NUM
inlawrev-2784	109	40	ll	ll	NOUN
inlawrev-2784	109	41	-	-	PUNCT
inlawrev-2784	109	42	l(c).^^	l(c).^^	NOUN
inlawrev-2784	109	43	this	this	DET
inlawrev-2784	109	44	regulation	regulation	NOUN
inlawrev-2784	109	45	still	still	ADV
inlawrev-2784	109	46	governs	govern	VERB
inlawrev-2784	109	47	disclaimers	disclaimer	NOUN
inlawrev-2784	109	48	for	for	ADP
inlawrev-2784	109	49	interests	interest	NOUN
inlawrev-2784	109	50	created	create	VERB
inlawrev-2784	109	51	prior	prior	ADV
inlawrev-2784	109	52	to	to	ADP
inlawrev-2784	109	53	1977.^^	1977.^^	NUM
inlawrev-2784	109	54	to	to	PART
inlawrev-2784	109	55	be	be	AUX
inlawrev-2784	109	56	an	an	DET
inlawrev-2784	109	57	effective	effective	ADJ
inlawrev-2784	109	58	"	"	PUNCT
inlawrev-2784	109	59	see	see	ADJ
inlawrev-2784	109	60	supra	supra	PROPN
inlawrev-2784	109	61	note	note	PROPN
inlawrev-2784	109	62	19	19	NUM
inlawrev-2784	109	63	-	-	SYM
inlawrev-2784	109	64	22	22	NUM
inlawrev-2784	109	65	and	and	CCONJ
inlawrev-2784	109	66	accompanying	accompany	VERB
inlawrev-2784	109	67	text	text	NOUN
inlawrev-2784	109	68	.	.	PUNCT
inlawrev-2784	110	1	^'unlike	^'unlike	ADP
inlawrev-2784	110	2	the	the	DET
inlawrev-2784	110	3	1970	1970	NUM
inlawrev-2784	110	4	's	's	PART
inlawrev-2784	110	5	when	when	SCONJ
inlawrev-2784	110	6	the	the	DET
inlawrev-2784	110	7	agricultural	agricultural	ADJ
inlawrev-2784	110	8	community	community	NOUN
inlawrev-2784	110	9	was	be	AUX
inlawrev-2784	110	10	experiencing	experience	VERB
inlawrev-2784	110	11	tremendous	tremendous	ADJ
inlawrev-2784	110	12	land	land	NOUN
inlawrev-2784	110	13	value	value	NOUN
inlawrev-2784	110	14	increases	increase	VERB
inlawrev-2784	110	15	along	along	ADV
inlawrev-2784	110	16	with	with	ADP
inlawrev-2784	110	17	high	high	ADJ
inlawrev-2784	110	18	commodity	commodity	NOUN
inlawrev-2784	110	19	prices	price	NOUN
inlawrev-2784	110	20	and	and	CCONJ
inlawrev-2784	110	21	estate	estate	NOUN
inlawrev-2784	110	22	planning	planning	NOUN
inlawrev-2784	110	23	was	be	AUX
inlawrev-2784	110	24	a	a	DET
inlawrev-2784	110	25	major	major	ADJ
inlawrev-2784	110	26	concern	concern	NOUN
inlawrev-2784	110	27	,	,	PUNCT
inlawrev-2784	110	28	the	the	DET
inlawrev-2784	110	29	1980	1980	NUM
inlawrev-2784	110	30	's	's	PART
inlawrev-2784	110	31	have	have	AUX
inlawrev-2784	110	32	brought	bring	VERB
inlawrev-2784	110	33	decreases	decrease	NOUN
inlawrev-2784	110	34	in	in	ADP
inlawrev-2784	110	35	land	land	NOUN
inlawrev-2784	110	36	value	value	NOUN
inlawrev-2784	110	37	of	of	ADP
inlawrev-2784	110	38	almost	almost	ADV
inlawrev-2784	110	39	fifty	fifty	NUM
inlawrev-2784	110	40	percent	percent	NOUN
inlawrev-2784	110	41	as	as	ADV
inlawrev-2784	110	42	well	well	ADV
inlawrev-2784	110	43	as	as	ADP
inlawrev-2784	110	44	lower	low	ADJ
inlawrev-2784	110	45	commodity	commodity	NOUN
inlawrev-2784	110	46	prices	price	NOUN
inlawrev-2784	110	47	.	.	PUNCT
inlawrev-2784	111	1	farmers	farmer	NOUN
inlawrev-2784	111	2	have	have	AUX
inlawrev-2784	111	3	become	become	VERB
inlawrev-2784	111	4	much	much	ADV
inlawrev-2784	111	5	more	more	ADV
inlawrev-2784	111	6	concerned	concerned	ADJ
inlawrev-2784	111	7	with	with	ADP
inlawrev-2784	111	8	holding	hold	VERB
inlawrev-2784	111	9	on	on	ADP
inlawrev-2784	111	10	to	to	ADP
inlawrev-2784	111	11	what	what	PRON
inlawrev-2784	111	12	they	they	PRON
inlawrev-2784	111	13	have	have	AUX
inlawrev-2784	111	14	and	and	CCONJ
inlawrev-2784	111	15	less	less	ADV
inlawrev-2784	111	16	concerned	concerned	ADJ
inlawrev-2784	111	17	with	with	ADP
inlawrev-2784	111	18	proper	proper	ADJ
inlawrev-2784	111	19	estate	estate	NOUN
inlawrev-2784	111	20	planning	planning	NOUN
inlawrev-2784	111	21	.	.	PUNCT
inlawrev-2784	112	1	^^treas	^^treas	PROPN
inlawrev-2784	112	2	.	.	PUNCT
inlawrev-2784	113	1	reg	reg	NOUN
inlawrev-2784	113	2	.	.	PUNCT
inlawrev-2784	114	1	§	§	PROPN
inlawrev-2784	114	2	25.2511	25.2511	NUM
inlawrev-2784	114	3	-	-	PUNCT
inlawrev-2784	114	4	l(c	l(c	NOUN
inlawrev-2784	114	5	)	)	PUNCT
inlawrev-2784	114	6	(	(	PUNCT
inlawrev-2784	114	7	as	as	SCONJ
inlawrev-2784	114	8	amended	amend	VERB
inlawrev-2784	114	9	in	in	ADP
inlawrev-2784	114	10	1986	1986	NUM
inlawrev-2784	114	11	)	)	PUNCT
inlawrev-2784	114	12	provides	provide	VERB
inlawrev-2784	114	13	in	in	ADP
inlawrev-2784	114	14	pertinent	pertinent	ADJ
inlawrev-2784	114	15	part	part	NOUN
inlawrev-2784	114	16	:	:	PUNCT
inlawrev-2784	115	1	[	[	X
inlawrev-2784	115	2	w]here	w]here	X
inlawrev-2784	115	3	the	the	DET
inlawrev-2784	115	4	law	law	NOUN
inlawrev-2784	115	5	governing	govern	VERB
inlawrev-2784	115	6	the	the	DET
inlawrev-2784	115	7	administration	administration	NOUN
inlawrev-2784	115	8	of	of	ADP
inlawrev-2784	115	9	the	the	DET
inlawrev-2784	115	10	decedent	decedent	NOUN
inlawrev-2784	115	11	's	's	PART
inlawrev-2784	115	12	estate	estate	NOUN
inlawrev-2784	115	13	gives	give	VERB
inlawrev-2784	115	14	a	a	DET
inlawrev-2784	115	15	beneficiary	beneficiary	NOUN
inlawrev-2784	115	16	...	...	PUNCT
inlawrev-2784	115	17	a	a	DET
inlawrev-2784	115	18	right	right	NOUN
inlawrev-2784	115	19	to	to	AUX
inlawrev-2784	115	20	completely	completely	ADV
inlawrev-2784	115	21	and	and	CCONJ
inlawrev-2784	115	22	unqualifiedly	unqualifiedly	ADV
inlawrev-2784	115	23	refuse	refuse	VERB
inlawrev-2784	115	24	to	to	PART
inlawrev-2784	115	25	accept	accept	VERB
inlawrev-2784	115	26	ownership	ownership	NOUN
inlawrev-2784	115	27	of	of	ADP
inlawrev-2784	115	28	property	property	NOUN
inlawrev-2784	115	29	transferred	transfer	VERB
inlawrev-2784	115	30	from	from	ADP
inlawrev-2784	115	31	a	a	DET
inlawrev-2784	115	32	decedent	decedent	NOUN
inlawrev-2784	115	33	,	,	PUNCT
inlawrev-2784	115	34	...	...	PUNCT
inlawrev-2784	115	35	a	a	DET
inlawrev-2784	115	36	refusal	refusal	NOUN
inlawrev-2784	115	37	to	to	PART
inlawrev-2784	115	38	accept	accept	VERB
inlawrev-2784	115	39	ownership	ownership	NOUN
inlawrev-2784	115	40	does	do	AUX
inlawrev-2784	115	41	not	not	PART
inlawrev-2784	115	42	constitute	constitute	VERB
inlawrev-2784	115	43	the	the	DET
inlawrev-2784	115	44	making	making	NOUN
inlawrev-2784	115	45	of	of	ADP
inlawrev-2784	115	46	a	a	DET
inlawrev-2784	115	47	gift	gift	NOUN
inlawrev-2784	115	48	if	if	SCONJ
inlawrev-2784	115	49	the	the	DET
inlawrev-2784	115	50	refusal	refusal	NOUN
inlawrev-2784	115	51	is	be	AUX
inlawrev-2784	115	52	made	make	VERB
inlawrev-2784	115	53	within	within	ADP
inlawrev-2784	115	54	a	a	DET
inlawrev-2784	115	55	reasonable	reasonable	ADJ
inlawrev-2784	115	56	time	time	NOUN
inlawrev-2784	115	57	after	after	ADP
inlawrev-2784	115	58	knowledge	knowledge	NOUN
inlawrev-2784	115	59	of	of	ADP
inlawrev-2784	115	60	the	the	DET
inlawrev-2784	115	61	existence	existence	NOUN
inlawrev-2784	115	62	of	of	ADP
inlawrev-2784	115	63	the	the	DET
inlawrev-2784	115	64	transfer	transfer	NOUN
inlawrev-2784	115	65	....	....	PUNCT
inlawrev-2784	115	66	where	where	SCONJ
inlawrev-2784	115	67	the	the	DET
inlawrev-2784	115	68	local	local	ADJ
inlawrev-2784	115	69	law	law	NOUN
inlawrev-2784	115	70	does	do	AUX
inlawrev-2784	115	71	not	not	PART
inlawrev-2784	115	72	permit	permit	VERB
inlawrev-2784	115	73	such	such	DET
inlawrev-2784	115	74	a	a	DET
inlawrev-2784	115	75	refusal	refusal	NOUN
inlawrev-2784	115	76	,	,	PUNCT
inlawrev-2784	115	77	any	any	DET
inlawrev-2784	115	78	disposition	disposition	NOUN
inlawrev-2784	115	79	.	.	PUNCT
inlawrev-2784	115	80	.	.	PUNCT
inlawrev-2784	116	1	.	.	PUNCT
inlawrev-2784	117	1	constitutes	constitute	VERB
inlawrev-2784	117	2	the	the	DET
inlawrev-2784	117	3	making	making	NOUN
inlawrev-2784	117	4	of	of	ADP
inlawrev-2784	117	5	a	a	DET
inlawrev-2784	117	6	gift	gift	NOUN
inlawrev-2784	117	7	.	.	PUNCT
inlawrev-2784	118	1	for	for	ADP
inlawrev-2784	118	2	further	further	ADJ
inlawrev-2784	118	3	explanation	explanation	NOUN
inlawrev-2784	118	4	of	of	ADP
inlawrev-2784	118	5	prior	prior	ADJ
inlawrev-2784	118	6	tra	tra	NOUN
inlawrev-2784	118	7	of	of	ADP
inlawrev-2784	118	8	1976	1976	NUM
inlawrev-2784	118	9	disclaimer	disclaimer	NOUN
inlawrev-2784	118	10	law	law	NOUN
inlawrev-2784	118	11	and	and	CCONJ
inlawrev-2784	118	12	the	the	DET
inlawrev-2784	118	13	changes	change	NOUN
inlawrev-2784	118	14	made	make	VERB
inlawrev-2784	118	15	by	by	ADP
inlawrev-2784	118	16	the	the	DET
inlawrev-2784	118	17	tra	tra	NOUN
inlawrev-2784	118	18	of	of	ADP
inlawrev-2784	118	19	1986	1986	NUM
inlawrev-2784	118	20	,	,	PUNCT
inlawrev-2784	118	21	see	see	VERB
inlawrev-2784	118	22	morris	morris	PROPN
inlawrev-2784	118	23	,	,	PUNCT
inlawrev-2784	118	24	disclaiming	disclaim	VERB
inlawrev-2784	118	25	joint	joint	ADJ
inlawrev-2784	118	26	interests	interest	NOUN
inlawrev-2784	118	27	:	:	PUNCT
inlawrev-2784	118	28	one	one	NUM
inlawrev-2784	118	29	new	new	ADJ
inlawrev-2784	118	30	trick	trick	NOUN
inlawrev-2784	118	31	and	and	CCONJ
inlawrev-2784	118	32	no	no	ADV
inlawrev-2784	118	33	longer	long	ADV
inlawrev-2784	118	34	a	a	DET
inlawrev-2784	118	35	dog	dog	NOUN
inlawrev-2784	118	36	?	?	PUNCT
inlawrev-2784	118	37	,	,	PUNCT
inlawrev-2784	118	38	1983	1983	NUM
inlawrev-2784	118	39	ariz	ariz	PROPN
inlawrev-2784	118	40	.	.	PUNCT
inlawrev-2784	119	1	st	st	PROPN
inlawrev-2784	119	2	.	.	PROPN
inlawrev-2784	119	3	l.j	l.j	PROPN
inlawrev-2784	119	4	.	.	PROPN
inlawrev-2784	119	5	45	45	NUM
inlawrev-2784	119	6	,	,	PUNCT
inlawrev-2784	119	7	58	58	NUM
inlawrev-2784	119	8	-	-	SYM
inlawrev-2784	119	9	62	62	NUM
inlawrev-2784	119	10	(	(	PUNCT
inlawrev-2784	119	11	1983	1983	NUM
inlawrev-2784	119	12	)	)	PUNCT
inlawrev-2784	119	13	;	;	PUNCT
inlawrev-2784	119	14	schain	schain	NOUN
inlawrev-2784	119	15	,	,	PUNCT
inlawrev-2784	119	16	the	the	DET
inlawrev-2784	119	17	effective	effective	ADJ
inlawrev-2784	119	18	disclaimer	disclaimer	NOUN
inlawrev-2784	119	19	,	,	PUNCT
inlawrev-2784	119	20	34	34	NUM
inlawrev-2784	119	21	cath	cath	NOUN
inlawrev-2784	119	22	.	.	PUNCT
inlawrev-2784	120	1	u.l	u.l	PROPN
inlawrev-2784	120	2	.	.	PROPN
inlawrev-2784	120	3	rev	rev	PROPN
inlawrev-2784	120	4	.	.	PROPN
inlawrev-2784	120	5	19	19	NUM
inlawrev-2784	120	6	,	,	PUNCT
inlawrev-2784	120	7	20	20	NUM
inlawrev-2784	120	8	-	-	SYM
inlawrev-2784	120	9	25	25	NUM
inlawrev-2784	120	10	(	(	PUNCT
inlawrev-2784	120	11	1984	1984	NUM
inlawrev-2784	120	12	)	)	PUNCT
inlawrev-2784	120	13	.	.	PUNCT
inlawrev-2784	121	1	^^since	^^since	PROPN
inlawrev-2784	121	2	i.r.c	i.r.c	NOUN
inlawrev-2784	121	3	.	.	PUNCT
inlawrev-2784	122	1	§	§	PROPN
inlawrev-2784	122	2	2518	2518	NUM
inlawrev-2784	122	3	was	be	AUX
inlawrev-2784	122	4	enacted	enact	VERB
inlawrev-2784	122	5	prospectively	prospectively	ADV
inlawrev-2784	122	6	,	,	PUNCT
inlawrev-2784	122	7	§	§	PROPN
inlawrev-2784	122	8	2511	2511	NUM
inlawrev-2784	122	9	still	still	ADV
inlawrev-2784	122	10	apphes	apphe	VERB
inlawrev-2784	122	11	to	to	ADP
inlawrev-2784	122	12	all	all	DET
inlawrev-2784	122	13	interests	interest	NOUN
inlawrev-2784	122	14	created	create	VERB
inlawrev-2784	122	15	prior	prior	ADV
inlawrev-2784	122	16	to	to	ADP
inlawrev-2784	122	17	january	january	PROPN
inlawrev-2784	122	18	1	1	NUM
inlawrev-2784	122	19	,	,	PUNCT
inlawrev-2784	122	20	1977	1977	NUM
inlawrev-2784	122	21	.	.	PUNCT
inlawrev-2784	123	1	section	section	NOUN
inlawrev-2784	123	2	2518	2518	NUM
inlawrev-2784	123	3	of	of	ADP
inlawrev-2784	123	4	the	the	DET
inlawrev-2784	123	5	code	code	NOUN
inlawrev-2784	123	6	applies	apply	VERB
inlawrev-2784	123	7	to	to	ADP
inlawrev-2784	123	8	all	all	DET
inlawrev-2784	123	9	interests	interest	NOUN
inlawrev-2784	123	10	created	create	VERB
inlawrev-2784	123	11	after	after	ADP
inlawrev-2784	123	12	december	december	PROPN
inlawrev-2784	123	13	31	31	NUM
inlawrev-2784	123	14	,	,	PUNCT
inlawrev-2784	123	15	1976	1976	NUM
inlawrev-2784	123	16	,	,	PUNCT
inlawrev-2784	123	17	while	while	SCONJ
inlawrev-2784	123	18	the	the	DET
inlawrev-2784	123	19	erta	erta	PROPN
inlawrev-2784	123	20	amendment	amendment	NOUN
inlawrev-2784	123	21	to	to	ADP
inlawrev-2784	123	22	the	the	DET
inlawrev-2784	123	23	section	section	NOUN
inlawrev-2784	123	24	can	can	AUX
inlawrev-2784	123	25	only	only	ADV
inlawrev-2784	123	26	be	be	AUX
inlawrev-2784	123	27	applied	apply	VERB
inlawrev-2784	123	28	to	to	ADP
inlawrev-2784	123	29	disclaimers	disclaimer	NOUN
inlawrev-2784	123	30	of	of	ADP
inlawrev-2784	123	31	interests	interest	NOUN
inlawrev-2784	123	32	created	create	VERB
inlawrev-2784	123	33	after	after	ADP
inlawrev-2784	123	34	december	december	PROPN
inlawrev-2784	123	35	31	31	NUM
inlawrev-2784	123	36	,	,	PUNCT
inlawrev-2784	123	37	1981	1981	NUM
inlawrev-2784	123	38	.	.	PUNCT
inlawrev-2784	124	1	674	674	NUM
inlawrev-2784	124	2	indiana	indiana	PROPN
inlawrev-2784	124	3	law	law	PROPN
inlawrev-2784	124	4	review	review	NOUN
inlawrev-2784	125	1	[	[	X
inlawrev-2784	125	2	vol	vol	NOUN
inlawrev-2784	125	3	.	.	PUNCT
inlawrev-2784	126	1	21:669	21:669	NUM
inlawrev-2784	126	2	disclaimer	disclaimer	NOUN
inlawrev-2784	126	3	under	under	ADP
inlawrev-2784	126	4	treasury	treasury	NOUN
inlawrev-2784	126	5	regulation	regulation	NOUN
inlawrev-2784	126	6	section	section	NOUN
inlawrev-2784	126	7	25.2511	25.2511	NUM
inlawrev-2784	126	8	-1(c	-1(c	NOUN
inlawrev-2784	126	9	)	)	PUNCT
inlawrev-2784	126	10	,	,	PUNCT
inlawrev-2784	126	11	the	the	DET
inlawrev-2784	126	12	refusal	refusal	NOUN
inlawrev-2784	126	13	to	to	PART
inlawrev-2784	126	14	accept	accept	VERB
inlawrev-2784	126	15	must	must	AUX
inlawrev-2784	126	16	(	(	PUNCT
inlawrev-2784	126	17	1	1	X
inlawrev-2784	126	18	)	)	PUNCT
inlawrev-2784	126	19	be	be	AUX
inlawrev-2784	126	20	unequivocal	unequivocal	ADJ
inlawrev-2784	126	21	,	,	PUNCT
inlawrev-2784	126	22	(	(	PUNCT
inlawrev-2784	126	23	2	2	X
inlawrev-2784	126	24	)	)	PUNCT
inlawrev-2784	126	25	be	be	AUX
inlawrev-2784	126	26	effective	effective	ADJ
inlawrev-2784	126	27	under	under	ADP
inlawrev-2784	126	28	local	local	ADJ
inlawrev-2784	126	29	law	law	NOUN
inlawrev-2784	126	30	,	,	PUNCT
inlawrev-2784	126	31	(	(	PUNCT
inlawrev-2784	126	32	3	3	X
inlawrev-2784	126	33	)	)	PUNCT
inlawrev-2784	126	34	occur	occur	VERB
inlawrev-2784	126	35	before	before	SCONJ
inlawrev-2784	126	36	there	there	PRON
inlawrev-2784	126	37	is	be	VERB
inlawrev-2784	126	38	an	an	DET
inlawrev-2784	126	39	acceptance	acceptance	NOUN
inlawrev-2784	126	40	,	,	PUNCT
inlawrev-2784	126	41	and	and	CCONJ
inlawrev-2784	126	42	(	(	PUNCT
inlawrev-2784	126	43	4	4	X
inlawrev-2784	126	44	)	)	PUNCT
inlawrev-2784	126	45	occur	occur	VERB
inlawrev-2784	126	46	within	within	ADP
inlawrev-2784	126	47	a	a	DET
inlawrev-2784	126	48	reasonable	reasonable	ADJ
inlawrev-2784	126	49	time.^^	time.^^	NOUN
inlawrev-2784	126	50	due	due	ADP
inlawrev-2784	126	51	to	to	ADP
inlawrev-2784	126	52	its	its	PRON
inlawrev-2784	126	53	reliance	reliance	NOUN
inlawrev-2784	126	54	on	on	ADP
inlawrev-2784	126	55	local	local	ADJ
inlawrev-2784	126	56	law	law	NOUN
inlawrev-2784	126	57	.	.	PUNCT
inlawrev-2784	127	1	treasury	treasury	NOUN
inlawrev-2784	127	2	regulation	regulation	NOUN
inlawrev-2784	127	3	section	section	NOUN
inlawrev-2784	127	4	25.25111(c	25.25111(c	NUM
inlawrev-2784	127	5	)	)	PUNCT
inlawrev-2784	127	6	raised	raise	VERB
inlawrev-2784	127	7	several	several	ADJ
inlawrev-2784	127	8	problems	problem	NOUN
inlawrev-2784	127	9	with	with	ADP
inlawrev-2784	127	10	the	the	DET
inlawrev-2784	127	11	disparate	disparate	ADJ
inlawrev-2784	127	12	treatment	treatment	NOUN
inlawrev-2784	127	13	of	of	ADP
inlawrev-2784	127	14	federal	federal	ADJ
inlawrev-2784	127	15	disclaimers	disclaimer	NOUN
inlawrev-2784	127	16	among	among	ADP
inlawrev-2784	127	17	the	the	DET
inlawrev-2784	127	18	states	state	NOUN
inlawrev-2784	127	19	.	.	PUNCT
inlawrev-2784	128	1	^^	^^	PUNCT
inlawrev-2784	128	2	what	what	PRON
inlawrev-2784	128	3	constituted	constitute	VERB
inlawrev-2784	128	4	a	a	DET
inlawrev-2784	128	5	"	"	PUNCT
inlawrev-2784	128	6	reasonable	reasonable	ADJ
inlawrev-2784	128	7	time	time	NOUN
inlawrev-2784	128	8	"	"	PUNCT
inlawrev-2784	128	9	under	under	ADP
inlawrev-2784	128	10	the	the	DET
inlawrev-2784	128	11	regulation	regulation	NOUN
inlawrev-2784	128	12	also	also	ADV
inlawrev-2784	128	13	created	create	VERB
inlawrev-2784	128	14	some	some	DET
inlawrev-2784	128	15	confusion	confusion	NOUN
inlawrev-2784	128	16	among	among	ADP
inlawrev-2784	128	17	the	the	DET
inlawrev-2784	128	18	courts	court	NOUN
inlawrev-2784	128	19	.	.	PUNCT
inlawrev-2784	129	1	^	^	NOUN
inlawrev-2784	129	2	°	°	NOUN
inlawrev-2784	129	3	in	in	ADP
inlawrev-2784	129	4	an	an	DET
inlawrev-2784	129	5	effort	effort	NOUN
inlawrev-2784	129	6	to	to	PART
inlawrev-2784	129	7	resolve	resolve	VERB
inlawrev-2784	129	8	these	these	DET
inlawrev-2784	129	9	issues	issue	NOUN
inlawrev-2784	129	10	.	.	PUNCT
inlawrev-2784	130	1	congress	congress	PROPN
inlawrev-2784	130	2	enacted	enact	VERB
inlawrev-2784	130	3	section	section	NOUN
inlawrev-2784	130	4	2518^	2518^	NUM
inlawrev-2784	130	5	'	'	PUNCT
inlawrev-2784	130	6	to	to	ADP
inlawrev-2784	130	7	^*treas	^*treas	NUM
inlawrev-2784	130	8	.	.	PUNCT
inlawrev-2784	131	1	reg	reg	NOUN
inlawrev-2784	131	2	.	.	PUNCT
inlawrev-2784	132	1	§	§	PROPN
inlawrev-2784	132	2	25.251	25.251	NUM
inlawrev-2784	132	3	l	l	NOUN
inlawrev-2784	132	4	-	-	PUNCT
inlawrev-2784	132	5	l(c	l(c	NOUN
inlawrev-2784	132	6	)	)	PUNCT
inlawrev-2784	132	7	(	(	PUNCT
inlawrev-2784	132	8	as	as	SCONJ
inlawrev-2784	132	9	amended	amend	VERB
inlawrev-2784	132	10	in	in	ADP
inlawrev-2784	132	11	1986	1986	NUM
inlawrev-2784	132	12	)	)	PUNCT
inlawrev-2784	132	13	.	.	PUNCT
inlawrev-2784	133	1	see	see	VERB
inlawrev-2784	133	2	supra	supra	PROPN
inlawrev-2784	133	3	note	note	PROPN
inlawrev-2784	133	4	26	26	NUM
inlawrev-2784	133	5	for	for	ADP
inlawrev-2784	133	6	language	language	NOUN
inlawrev-2784	133	7	of	of	ADP
inlawrev-2784	133	8	regulation	regulation	NOUN
inlawrev-2784	133	9	.	.	PUNCT
inlawrev-2784	134	1	^^see	^^see	NUM
inlawrev-2784	135	1	hardenbergh	hardenbergh	PROPN
inlawrev-2784	136	1	v.	v.	PROPN
inlawrev-2784	136	2	commissioner	commissioner	PROPN
inlawrev-2784	136	3	,	,	PUNCT
inlawrev-2784	136	4	198	198	NUM
inlawrev-2784	136	5	f.2d	f.2d	ADP
inlawrev-2784	136	6	63	63	NUM
inlawrev-2784	136	7	(	(	PUNCT
inlawrev-2784	136	8	8th	8th	ADJ
inlawrev-2784	136	9	cir	cir	NOUN
inlawrev-2784	136	10	.	.	PUNCT
inlawrev-2784	136	11	)	)	PUNCT
inlawrev-2784	136	12	,	,	PUNCT
inlawrev-2784	136	13	cert	cert	NOUN
inlawrev-2784	136	14	,	,	PUNCT
inlawrev-2784	136	15	denied	deny	VERB
inlawrev-2784	136	16	,	,	PUNCT
inlawrev-2784	137	1	344	344	NUM
inlawrev-2784	137	2	u.s	u.s	PROPN
inlawrev-2784	137	3	.	.	PROPN
inlawrev-2784	137	4	836	836	NUM
inlawrev-2784	137	5	(	(	PUNCT
inlawrev-2784	137	6	1952	1952	NUM
inlawrev-2784	137	7	)	)	PUNCT
inlawrev-2784	137	8	;	;	PUNCT
inlawrev-2784	137	9	but	but	CCONJ
inlawrev-2784	137	10	see	see	VERB
inlawrev-2784	137	11	brown	brown	PROPN
inlawrev-2784	137	12	v.	v.	ADP
inlawrev-2784	137	13	routzahn	routzahn	NOUN
inlawrev-2784	137	14	,	,	PUNCT
inlawrev-2784	137	15	63	63	NUM
inlawrev-2784	137	16	f.2d	f.2d	NOUN
inlawrev-2784	137	17	914	914	NUM
inlawrev-2784	137	18	(	(	PUNCT
inlawrev-2784	137	19	6th	6th	ADJ
inlawrev-2784	137	20	cir	cir	NOUN
inlawrev-2784	137	21	.	.	PUNCT
inlawrev-2784	137	22	1933	1933	NUM
inlawrev-2784	137	23	)	)	PUNCT
inlawrev-2784	137	24	.	.	PUNCT
inlawrev-2784	138	1	for	for	ADP
inlawrev-2784	138	2	a	a	DET
inlawrev-2784	138	3	discussion	discussion	NOUN
inlawrev-2784	138	4	of	of	ADP
inlawrev-2784	138	5	these	these	DET
inlawrev-2784	138	6	cases	case	NOUN
inlawrev-2784	138	7	and	and	CCONJ
inlawrev-2784	138	8	their	their	PRON
inlawrev-2784	138	9	disparate	disparate	ADJ
inlawrev-2784	138	10	treatment	treatment	NOUN
inlawrev-2784	138	11	of	of	ADP
inlawrev-2784	138	12	disclaimers	disclaimer	NOUN
inlawrev-2784	138	13	under	under	ADP
inlawrev-2784	138	14	their	their	PRON
inlawrev-2784	138	15	respective	respective	ADJ
inlawrev-2784	138	16	state	state	NOUN
inlawrev-2784	138	17	law	law	NOUN
inlawrev-2784	138	18	,	,	PUNCT
inlawrev-2784	138	19	see	see	VERB
inlawrev-2784	138	20	morris	morris	PROPN
inlawrev-2784	138	21	,	,	PUNCT
inlawrev-2784	138	22	supra	supra	PROPN
inlawrev-2784	138	23	note	note	PROPN
inlawrev-2784	138	24	26	26	NUM
inlawrev-2784	138	25	,	,	PUNCT
inlawrev-2784	138	26	at	at	ADP
inlawrev-2784	138	27	59	59	NUM
inlawrev-2784	138	28	;	;	PUNCT
inlawrev-2784	138	29	see	see	VERB
inlawrev-2784	138	30	also	also	ADV
inlawrev-2784	138	31	schain	schain	NOUN
inlawrev-2784	138	32	,	,	PUNCT
inlawrev-2784	138	33	supra	supra	PROPN
inlawrev-2784	138	34	note	note	PROPN
inlawrev-2784	138	35	26	26	NUM
inlawrev-2784	138	36	,	,	PUNCT
inlawrev-2784	138	37	at	at	ADP
inlawrev-2784	138	38	21	21	NUM
inlawrev-2784	138	39	-	-	SYM
inlawrev-2784	138	40	22	22	NUM
inlawrev-2784	138	41	.	.	PUNCT
inlawrev-2784	139	1	^	^	PUNCT
inlawrev-2784	139	2	°	°	PRON
inlawrev-2784	139	3	see	see	VERB
inlawrev-2784	139	4	morris	morris	PROPN
inlawrev-2784	139	5	,	,	PUNCT
inlawrev-2784	139	6	supra	supra	PROPN
inlawrev-2784	139	7	note	note	PROPN
inlawrev-2784	139	8	26	26	NUM
inlawrev-2784	139	9	,	,	PUNCT
inlawrev-2784	139	10	at	at	ADP
inlawrev-2784	139	11	59	59	NUM
inlawrev-2784	139	12	-	-	SYM
inlawrev-2784	139	13	60	60	NUM
inlawrev-2784	139	14	;	;	PUNCT
inlawrev-2784	139	15	schain	schain	NOUN
inlawrev-2784	139	16	,	,	PUNCT
inlawrev-2784	139	17	supra	supra	PROPN
inlawrev-2784	139	18	note	note	PROPN
inlawrev-2784	139	19	26	26	NUM
inlawrev-2784	139	20	,	,	PUNCT
inlawrev-2784	139	21	at	at	ADP
inlawrev-2784	139	22	23	23	NUM
inlawrev-2784	139	23	-	-	SYM
inlawrev-2784	139	24	25	25	NUM
inlawrev-2784	139	25	.	.	PUNCT
inlawrev-2784	139	26	^'i.r.c	^'i.r.c	PROPN
inlawrev-2784	139	27	.	.	PUNCT
inlawrev-2784	140	1	§	§	PROPN
inlawrev-2784	140	2	2518	2518	NUM
inlawrev-2784	140	3	(	(	PUNCT
inlawrev-2784	140	4	1987	1987	NUM
inlawrev-2784	140	5	)	)	PUNCT
inlawrev-2784	140	6	provides	provide	VERB
inlawrev-2784	140	7	as	as	SCONJ
inlawrev-2784	140	8	follows	follow	VERB
inlawrev-2784	140	9	:	:	PUNCT
inlawrev-2784	140	10	(	(	PUNCT
inlawrev-2784	140	11	a	a	X
inlawrev-2784	140	12	)	)	PUNCT
inlawrev-2784	140	13	general	general	ADJ
inlawrev-2784	140	14	rule.—for	rule.—for	VERB
inlawrev-2784	140	15	purposes	purpose	NOUN
inlawrev-2784	140	16	of	of	ADP
inlawrev-2784	140	17	this	this	DET
inlawrev-2784	140	18	subtitle	subtitle	NOUN
inlawrev-2784	140	19	,	,	PUNCT
inlawrev-2784	140	20	if	if	SCONJ
inlawrev-2784	140	21	a	a	DET
inlawrev-2784	140	22	person	person	NOUN
inlawrev-2784	140	23	makes	make	VERB
inlawrev-2784	140	24	a	a	DET
inlawrev-2784	140	25	qualified	qualified	ADJ
inlawrev-2784	140	26	disclaimer	disclaimer	NOUN
inlawrev-2784	140	27	with	with	ADP
inlawrev-2784	140	28	respect	respect	NOUN
inlawrev-2784	140	29	to	to	ADP
inlawrev-2784	140	30	any	any	DET
inlawrev-2784	140	31	interest	interest	NOUN
inlawrev-2784	140	32	in	in	ADP
inlawrev-2784	140	33	property	property	NOUN
inlawrev-2784	140	34	,	,	PUNCT
inlawrev-2784	140	35	this	this	DET
inlawrev-2784	140	36	subtitle	subtitle	NOUN
inlawrev-2784	140	37	shall	shall	AUX
inlawrev-2784	140	38	apply	apply	VERB
inlawrev-2784	140	39	with	with	ADP
inlawrev-2784	140	40	respect	respect	NOUN
inlawrev-2784	140	41	to	to	ADP
inlawrev-2784	140	42	such	such	ADJ
inlawrev-2784	140	43	interest	interest	NOUN
inlawrev-2784	140	44	as	as	SCONJ
inlawrev-2784	140	45	if	if	SCONJ
inlawrev-2784	140	46	the	the	DET
inlawrev-2784	140	47	interest	interest	NOUN
inlawrev-2784	140	48	had	have	AUX
inlawrev-2784	140	49	never	never	ADV
inlawrev-2784	140	50	been	be	AUX
inlawrev-2784	140	51	transferred	transfer	VERB
inlawrev-2784	140	52	to	to	ADP
inlawrev-2784	140	53	such	such	ADJ
inlawrev-2784	140	54	person	person	NOUN
inlawrev-2784	140	55	.	.	PUNCT
inlawrev-2784	141	1	(	(	PUNCT
inlawrev-2784	141	2	b	b	X
inlawrev-2784	141	3	)	)	PUNCT
inlawrev-2784	141	4	qualified	qualified	ADJ
inlawrev-2784	141	5	disclaimer	disclaimer	NOUN
inlawrev-2784	141	6	defined.—for	defined.—for	ADP
inlawrev-2784	141	7	purposes	purpose	NOUN
inlawrev-2784	141	8	of	of	ADP
inlawrev-2784	141	9	subsection	subsection	NOUN
inlawrev-2784	141	10	(	(	PUNCT
inlawrev-2784	141	11	a	a	NOUN
inlawrev-2784	141	12	)	)	PUNCT
inlawrev-2784	141	13	,	,	PUNCT
inlawrev-2784	141	14	the	the	DET
inlawrev-2784	141	15	term	term	NOUN
inlawrev-2784	141	16	"	"	PUNCT
inlawrev-2784	141	17	qualified	qualified	ADJ
inlawrev-2784	141	18	disclaimer	disclaimer	NOUN
inlawrev-2784	141	19	"	"	PUNCT
inlawrev-2784	141	20	means	mean	VERB
inlawrev-2784	141	21	an	an	DET
inlawrev-2784	141	22	irrevocable	irrevocable	ADJ
inlawrev-2784	141	23	and	and	CCONJ
inlawrev-2784	141	24	unqualified	unqualified	ADJ
inlawrev-2784	141	25	refusal	refusal	NOUN
inlawrev-2784	141	26	by	by	ADP
inlawrev-2784	141	27	a	a	DET
inlawrev-2784	141	28	person	person	NOUN
inlawrev-2784	141	29	to	to	PART
inlawrev-2784	141	30	accept	accept	VERB
inlawrev-2784	141	31	an	an	DET
inlawrev-2784	141	32	interest	interest	NOUN
inlawrev-2784	141	33	in	in	ADP
inlawrev-2784	141	34	property	property	NOUN
inlawrev-2784	141	35	but	but	CCONJ
inlawrev-2784	141	36	only	only	ADV
inlawrev-2784	141	37	if	if	SCONJ
inlawrev-2784	141	38	—	—	PUNCT
inlawrev-2784	141	39	(	(	PUNCT
inlawrev-2784	141	40	1	1	X
inlawrev-2784	141	41	)	)	PUNCT
inlawrev-2784	141	42	such	such	ADJ
inlawrev-2784	141	43	refusal	refusal	NOUN
inlawrev-2784	141	44	is	be	AUX
inlawrev-2784	141	45	in	in	ADP
inlawrev-2784	141	46	writing	writing	NOUN
inlawrev-2784	141	47	,	,	PUNCT
inlawrev-2784	141	48	(	(	PUNCT
inlawrev-2784	141	49	2	2	X
inlawrev-2784	141	50	)	)	PUNCT
inlawrev-2784	141	51	such	such	ADJ
inlawrev-2784	141	52	writing	writing	NOUN
inlawrev-2784	141	53	is	be	AUX
inlawrev-2784	141	54	received	receive	VERB
inlawrev-2784	141	55	by	by	ADP
inlawrev-2784	141	56	the	the	DET
inlawrev-2784	141	57	transferor	transferor	NOUN
inlawrev-2784	141	58	of	of	ADP
inlawrev-2784	141	59	the	the	DET
inlawrev-2784	141	60	interest	interest	NOUN
inlawrev-2784	141	61	,	,	PUNCT
inlawrev-2784	141	62	his	his	PRON
inlawrev-2784	141	63	legal	legal	ADJ
inlawrev-2784	141	64	representative	representative	NOUN
inlawrev-2784	141	65	,	,	PUNCT
inlawrev-2784	141	66	or	or	CCONJ
inlawrev-2784	141	67	the	the	DET
inlawrev-2784	141	68	holder	holder	NOUN
inlawrev-2784	141	69	of	of	ADP
inlawrev-2784	141	70	the	the	DET
inlawrev-2784	141	71	legal	legal	ADJ
inlawrev-2784	141	72	title	title	NOUN
inlawrev-2784	141	73	to	to	ADP
inlawrev-2784	141	74	the	the	DET
inlawrev-2784	141	75	property	property	NOUN
inlawrev-2784	141	76	to	to	PART
inlawrev-2784	141	77	which	which	PRON
inlawrev-2784	141	78	the	the	DET
inlawrev-2784	141	79	interest	interest	NOUN
inlawrev-2784	141	80	relates	relate	VERB
inlawrev-2784	141	81	not	not	PART
inlawrev-2784	141	82	later	later	ADV
inlawrev-2784	141	83	than	than	ADP
inlawrev-2784	141	84	the	the	DET
inlawrev-2784	141	85	date	date	NOUN
inlawrev-2784	141	86	which	which	PRON
inlawrev-2784	141	87	is	be	AUX
inlawrev-2784	141	88	9	9	NUM
inlawrev-2784	141	89	months	month	NOUN
inlawrev-2784	141	90	after	after	ADP
inlawrev-2784	141	91	the	the	DET
inlawrev-2784	141	92	later	later	NOUN
inlawrev-2784	141	93	of	of	ADP
inlawrev-2784	141	94	—	—	PUNCT
inlawrev-2784	141	95	(	(	PUNCT
inlawrev-2784	141	96	a	a	X
inlawrev-2784	141	97	)	)	PUNCT
inlawrev-2784	141	98	the	the	DET
inlawrev-2784	141	99	date	date	NOUN
inlawrev-2784	141	100	on	on	ADP
inlawrev-2784	141	101	which	which	PRON
inlawrev-2784	141	102	the	the	DET
inlawrev-2784	141	103	transfer	transfer	NOUN
inlawrev-2784	141	104	creating	create	VERB
inlawrev-2784	141	105	the	the	DET
inlawrev-2784	141	106	interest	interest	NOUN
inlawrev-2784	141	107	in	in	ADP
inlawrev-2784	141	108	such	such	ADJ
inlawrev-2784	141	109	person	person	NOUN
inlawrev-2784	141	110	is	be	AUX
inlawrev-2784	141	111	made	make	VERB
inlawrev-2784	141	112	,	,	PUNCT
inlawrev-2784	141	113	or	or	CCONJ
inlawrev-2784	141	114	(	(	PUNCT
inlawrev-2784	141	115	b	b	X
inlawrev-2784	141	116	)	)	PUNCT
inlawrev-2784	141	117	the	the	DET
inlawrev-2784	141	118	day	day	NOUN
inlawrev-2784	141	119	on	on	ADP
inlawrev-2784	141	120	which	which	PRON
inlawrev-2784	141	121	such	such	ADJ
inlawrev-2784	141	122	person	person	NOUN
inlawrev-2784	141	123	attains	attain	VERB
inlawrev-2784	141	124	age	age	NOUN
inlawrev-2784	141	125	21	21	NUM
inlawrev-2784	141	126	,	,	PUNCT
inlawrev-2784	141	127	(	(	PUNCT
inlawrev-2784	141	128	3	3	X
inlawrev-2784	141	129	)	)	PUNCT
inlawrev-2784	141	130	such	such	ADJ
inlawrev-2784	141	131	person	person	NOUN
inlawrev-2784	141	132	has	have	AUX
inlawrev-2784	141	133	not	not	PART
inlawrev-2784	141	134	accepted	accept	VERB
inlawrev-2784	141	135	the	the	DET
inlawrev-2784	141	136	interest	interest	NOUN
inlawrev-2784	141	137	or	or	CCONJ
inlawrev-2784	141	138	any	any	PRON
inlawrev-2784	141	139	of	of	ADP
inlawrev-2784	141	140	its	its	PRON
inlawrev-2784	141	141	benefits	benefit	NOUN
inlawrev-2784	141	142	,	,	PUNCT
inlawrev-2784	141	143	and	and	CCONJ
inlawrev-2784	141	144	(	(	PUNCT
inlawrev-2784	141	145	4	4	NUM
inlawrev-2784	141	146	)	)	PUNCT
inlawrev-2784	141	147	as	as	ADP
inlawrev-2784	141	148	a	a	DET
inlawrev-2784	141	149	result	result	NOUN
inlawrev-2784	141	150	of	of	ADP
inlawrev-2784	141	151	such	such	ADJ
inlawrev-2784	141	152	refusal	refusal	NOUN
inlawrev-2784	141	153	,	,	PUNCT
inlawrev-2784	141	154	the	the	DET
inlawrev-2784	141	155	interest	interest	NOUN
inlawrev-2784	141	156	passes	pass	VERB
inlawrev-2784	141	157	without	without	ADP
inlawrev-2784	141	158	any	any	DET
inlawrev-2784	141	159	direction	direction	NOUN
inlawrev-2784	141	160	on	on	ADP
inlawrev-2784	141	161	the	the	DET
inlawrev-2784	141	162	part	part	NOUN
inlawrev-2784	141	163	of	of	ADP
inlawrev-2784	141	164	the	the	DET
inlawrev-2784	141	165	person	person	NOUN
inlawrev-2784	141	166	making	make	VERB
inlawrev-2784	141	167	the	the	DET
inlawrev-2784	141	168	disclaimer	disclaimer	NOUN
inlawrev-2784	141	169	and	and	CCONJ
inlawrev-2784	141	170	passes	pass	VERB
inlawrev-2784	141	171	either	either	ADV
inlawrev-2784	141	172	—	—	PUNCT
inlawrev-2784	141	173	(	(	PUNCT
inlawrev-2784	141	174	a	a	NOUN
inlawrev-2784	141	175	)	)	PUNCT
inlawrev-2784	141	176	to	to	ADP
inlawrev-2784	141	177	the	the	DET
inlawrev-2784	141	178	spouse	spouse	NOUN
inlawrev-2784	141	179	of	of	ADP
inlawrev-2784	141	180	the	the	DET
inlawrev-2784	141	181	decedent	decedent	NOUN
inlawrev-2784	141	182	,	,	PUNCT
inlawrev-2784	141	183	or	or	CCONJ
inlawrev-2784	141	184	(	(	PUNCT
inlawrev-2784	141	185	b	b	NOUN
inlawrev-2784	141	186	)	)	PUNCT
inlawrev-2784	141	187	to	to	ADP
inlawrev-2784	141	188	a	a	DET
inlawrev-2784	141	189	person	person	NOUN
inlawrev-2784	141	190	other	other	ADJ
inlawrev-2784	141	191	than	than	ADP
inlawrev-2784	141	192	the	the	DET
inlawrev-2784	141	193	person	person	NOUN
inlawrev-2784	141	194	making	make	VERB
inlawrev-2784	141	195	the	the	DET
inlawrev-2784	141	196	disclaimer	disclaimer	NOUN
inlawrev-2784	141	197	.	.	PUNCT
inlawrev-2784	142	1	(	(	PUNCT
inlawrev-2784	142	2	c	c	X
inlawrev-2784	142	3	)	)	PUNCT
inlawrev-2784	142	4	other	other	ADJ
inlawrev-2784	142	5	rules.—for	rules.—for	ADP
inlawrev-2784	142	6	purposes	purpose	NOUN
inlawrev-2784	142	7	of	of	ADP
inlawrev-2784	142	8	subsection	subsection	NOUN
inlawrev-2784	142	9	(	(	PUNCT
inlawrev-2784	142	10	a	a	NOUN
inlawrev-2784	142	11	)	)	PUNCT
inlawrev-2784	142	12	—	—	PUNCT
inlawrev-2784	142	13	(	(	PUNCT
inlawrev-2784	142	14	1	1	X
inlawrev-2784	142	15	)	)	PUNCT
inlawrev-2784	142	16	disclaimer	disclaimer	NOUN
inlawrev-2784	142	17	of	of	ADP
inlawrev-2784	142	18	undivided	undivided	ADJ
inlawrev-2784	142	19	portion	portion	NOUN
inlawrev-2784	142	20	of	of	ADP
inlawrev-2784	142	21	interest	interest	NOUN
inlawrev-2784	142	22	.	.	PUNCT
inlawrev-2784	143	1	—	—	PUNCT
inlawrev-2784	143	2	a	a	DET
inlawrev-2784	143	3	disclaimer	disclaimer	NOUN
inlawrev-2784	143	4	with	with	ADP
inlawrev-2784	143	5	respect	respect	NOUN
inlawrev-2784	143	6	to	to	ADP
inlawrev-2784	143	7	an	an	DET
inlawrev-2784	143	8	undivided	undivided	ADJ
inlawrev-2784	143	9	portion	portion	NOUN
inlawrev-2784	143	10	of	of	ADP
inlawrev-2784	143	11	an	an	DET
inlawrev-2784	143	12	interest	interest	NOUN
inlawrev-2784	143	13	which	which	PRON
inlawrev-2784	143	14	meets	meet	VERB
inlawrev-2784	143	15	the	the	DET
inlawrev-2784	143	16	requirements	requirement	NOUN
inlawrev-2784	143	17	of	of	ADP
inlawrev-2784	143	18	the	the	DET
inlawrev-2784	143	19	preceding	precede	VERB
inlawrev-2784	143	20	sentence	sentence	NOUN
inlawrev-2784	143	21	shall	shall	AUX
inlawrev-2784	143	22	be	be	AUX
inlawrev-2784	143	23	treated	treat	VERB
inlawrev-2784	143	24	as	as	ADP
inlawrev-2784	143	25	a	a	DET
inlawrev-2784	143	26	qualified	qualified	ADJ
inlawrev-2784	143	27	disclaimer	disclaimer	NOUN
inlawrev-2784	143	28	of	of	ADP
inlawrev-2784	143	29	such	such	ADJ
inlawrev-2784	143	30	portion	portion	NOUN
inlawrev-2784	143	31	of	of	ADP
inlawrev-2784	143	32	the	the	DET
inlawrev-2784	143	33	interest	interest	NOUN
inlawrev-2784	143	34	.	.	PUNCT
inlawrev-2784	144	1	(	(	PUNCT
inlawrev-2784	144	2	2	2	X
inlawrev-2784	144	3	)	)	PUNCT
inlawrev-2784	144	4	powers.—a	powers.—a	NOUN
inlawrev-2784	144	5	power	power	NOUN
inlawrev-2784	144	6	with	with	ADP
inlawrev-2784	144	7	respect	respect	NOUN
inlawrev-2784	144	8	to	to	ADP
inlawrev-2784	144	9	property	property	NOUN
inlawrev-2784	144	10	shall	shall	AUX
inlawrev-2784	144	11	be	be	AUX
inlawrev-2784	144	12	treated	treat	VERB
inlawrev-2784	144	13	as	as	ADP
inlawrev-2784	144	14	an	an	DET
inlawrev-2784	144	15	interest	interest	NOUN
inlawrev-2784	144	16	in	in	ADP
inlawrev-2784	144	17	such	such	ADJ
inlawrev-2784	144	18	property	property	NOUN
inlawrev-2784	144	19	.	.	PUNCT
inlawrev-2784	145	1	(	(	PUNCT
inlawrev-2784	145	2	3	3	X
inlawrev-2784	145	3	)	)	PUNCT
inlawrev-2784	145	4	certain	certain	ADJ
inlawrev-2784	145	5	transfers	transfer	NOUN
inlawrev-2784	145	6	treated	treat	VERB
inlawrev-2784	145	7	as	as	ADP
inlawrev-2784	145	8	disclaimers	disclaimer	NOUN
inlawrev-2784	145	9	.	.	PUNCT
inlawrev-2784	146	1	—	—	PUNCT
inlawrev-2784	146	2	a	a	DET
inlawrev-2784	146	3	written	write	VERB
inlawrev-2784	146	4	transfer	transfer	NOUN
inlawrev-2784	146	5	of	of	ADP
inlawrev-2784	146	6	the	the	DET
inlawrev-2784	146	7	transferor	transferor	NOUN
inlawrev-2784	146	8	's	's	PART
inlawrev-2784	146	9	entire	entire	ADJ
inlawrev-2784	146	10	interest	interest	NOUN
inlawrev-2784	146	11	in	in	ADP
inlawrev-2784	146	12	the	the	DET
inlawrev-2784	146	13	property	property	NOUN
inlawrev-2784	146	14	—	—	PUNCT
inlawrev-2784	146	15	(	(	PUNCT
inlawrev-2784	146	16	a	a	X
inlawrev-2784	146	17	)	)	PUNCT
inlawrev-2784	146	18	which	which	PRON
inlawrev-2784	146	19	meets	meet	VERB
inlawrev-2784	146	20	requirements	requirement	NOUN
inlawrev-2784	146	21	similar	similar	ADJ
inlawrev-2784	146	22	to	to	ADP
inlawrev-2784	146	23	the	the	DET
inlawrev-2784	146	24	requirements	requirement	NOUN
inlawrev-2784	146	25	of	of	ADP
inlawrev-2784	146	26	par1988	par1988	VERB
inlawrev-2784	146	27	]	]	X
inlawrev-2784	146	28	disclaimer	disclaimer	NOUN
inlawrev-2784	146	29	of	of	ADP
inlawrev-2784	146	30	joint	joint	ADJ
inlawrev-2784	146	31	tenancy	tenancy	NOUN
inlawrev-2784	146	32	675	675	NUM
inlawrev-2784	146	33	create	create	VERB
inlawrev-2784	146	34	uniformity	uniformity	NOUN
inlawrev-2784	146	35	with	with	ADP
inlawrev-2784	146	36	respect	respect	NOUN
inlawrev-2784	146	37	to	to	ADP
inlawrev-2784	146	38	the	the	DET
inlawrev-2784	146	39	taxation	taxation	NOUN
inlawrev-2784	146	40	of	of	ADP
inlawrev-2784	146	41	disclaimers	disclaimer	NOUN
inlawrev-2784	146	42	for	for	ADP
inlawrev-2784	146	43	transfers	transfer	NOUN
inlawrev-2784	146	44	after	after	ADP
inlawrev-2784	146	45	1977.32	1977.32	NUM
inlawrev-2784	146	46	to	to	PART
inlawrev-2784	146	47	be	be	AUX
inlawrev-2784	146	48	a	a	DET
inlawrev-2784	146	49	qualified	qualified	ADJ
inlawrev-2784	146	50	disclaimer	disclaimer	NOUN
inlawrev-2784	146	51	under	under	ADP
inlawrev-2784	146	52	section	section	NOUN
inlawrev-2784	146	53	2518	2518	NUM
inlawrev-2784	146	54	,	,	PUNCT
inlawrev-2784	146	55	similar	similar	ADJ
inlawrev-2784	146	56	to	to	ADP
inlawrev-2784	146	57	section	section	NOUN
inlawrev-2784	146	58	2511	2511	NUM
inlawrev-2784	146	59	,	,	PUNCT
inlawrev-2784	146	60	the	the	DET
inlawrev-2784	146	61	disclaimer	disclaimer	NOUN
inlawrev-2784	146	62	must	must	AUX
inlawrev-2784	146	63	be	be	AUX
inlawrev-2784	146	64	an	an	DET
inlawrev-2784	146	65	"	"	PUNCT
inlawrev-2784	146	66	irrevocable	irrevocable	ADJ
inlawrev-2784	146	67	and	and	CCONJ
inlawrev-2784	146	68	unqualified	unqualified	ADJ
inlawrev-2784	146	69	refusal	refusal	NOUN
inlawrev-2784	146	70	.	.	PUNCT
inlawrev-2784	146	71	.	.	PUNCT
inlawrev-2784	146	72	.	.	PUNCT
inlawrev-2784	147	1	to	to	PART
inlawrev-2784	147	2	accept	accept	VERB
inlawrev-2784	147	3	an	an	DET
inlawrev-2784	147	4	interest	interest	NOUN
inlawrev-2784	147	5	in	in	ADP
inlawrev-2784	147	6	property	property	NOUN
inlawrev-2784	147	7	.	.	PUNCT
inlawrev-2784	148	1	"	"	PUNCT
inlawrev-2784	148	2	3	3	X
inlawrev-2784	148	3	''	''	PUNCT
inlawrev-2784	148	4	section	section	NOUN
inlawrev-2784	148	5	2518	2518	NUM
inlawrev-2784	148	6	also	also	ADV
inlawrev-2784	148	7	retains	retain	VERB
inlawrev-2784	148	8	the	the	DET
inlawrev-2784	148	9	requirement	requirement	NOUN
inlawrev-2784	148	10	that	that	SCONJ
inlawrev-2784	148	11	the	the	DET
inlawrev-2784	148	12	disclaiming	disclaim	VERB
inlawrev-2784	148	13	party	party	NOUN
inlawrev-2784	148	14	must	must	AUX
inlawrev-2784	148	15	not	not	PART
inlawrev-2784	148	16	have	have	AUX
inlawrev-2784	148	17	accepted	accept	VERB
inlawrev-2784	148	18	any	any	DET
inlawrev-2784	148	19	benefits	benefit	NOUN
inlawrev-2784	148	20	of	of	ADP
inlawrev-2784	148	21	the	the	DET
inlawrev-2784	148	22	interest	interest	NOUN
inlawrev-2784	148	23	.	.	PUNCT
inlawrev-2784	149	1	^^^	^^^	ADJ
inlawrev-2784	149	2	however	however	ADV
inlawrev-2784	149	3	,	,	PUNCT
inlawrev-2784	149	4	distinctions	distinction	NOUN
inlawrev-2784	149	5	can	can	AUX
inlawrev-2784	149	6	be	be	AUX
inlawrev-2784	149	7	made	make	VERB
inlawrev-2784	149	8	between	between	ADP
inlawrev-2784	149	9	the	the	DET
inlawrev-2784	149	10	two	two	NUM
inlawrev-2784	149	11	in	in	ADP
inlawrev-2784	149	12	that	that	DET
inlawrev-2784	149	13	section	section	NOUN
inlawrev-2784	149	14	2518	2518	NUM
inlawrev-2784	149	15	added	add	VERB
inlawrev-2784	149	16	a	a	DET
inlawrev-2784	149	17	requirement	requirement	NOUN
inlawrev-2784	149	18	that	that	SCONJ
inlawrev-2784	149	19	the	the	DET
inlawrev-2784	149	20	disclaimer	disclaimer	NOUN
inlawrev-2784	149	21	be	be	AUX
inlawrev-2784	149	22	in	in	ADP
inlawrev-2784	149	23	writing	writing	NOUN
inlawrev-2784	149	24	,	,	PUNCT
inlawrev-2784	149	25	^^	^^	PUNCT
inlawrev-2784	149	26	and	and	CCONJ
inlawrev-2784	149	27	instituted	institute	VERB
inlawrev-2784	149	28	a	a	DET
inlawrev-2784	149	29	fixed	fixed	ADJ
inlawrev-2784	149	30	nine	nine	NUM
inlawrev-2784	149	31	-	-	PUNCT
inlawrev-2784	149	32	month	month	NOUN
inlawrev-2784	149	33	time	time	NOUN
inlawrev-2784	149	34	period	period	NOUN
inlawrev-2784	149	35	to	to	PART
inlawrev-2784	149	36	replace	replace	VERB
inlawrev-2784	149	37	the	the	DET
inlawrev-2784	149	38	''	''	PUNCT
inlawrev-2784	149	39	reasonable	reasonable	ADJ
inlawrev-2784	149	40	time	time	NOUN
inlawrev-2784	149	41	"	"	PUNCT
inlawrev-2784	149	42	requirement	requirement	NOUN
inlawrev-2784	149	43	of	of	ADP
inlawrev-2784	149	44	section	section	NOUN
inlawrev-2784	149	45	251	251	NUM
inlawrev-2784	149	46	1.^^	1.^^	NUM
inlawrev-2784	149	47	also	also	ADV
inlawrev-2784	149	48	,	,	PUNCT
inlawrev-2784	149	49	unuke	unuke	ADJ
inlawrev-2784	149	50	under	under	ADP
inlawrev-2784	149	51	section	section	NOUN
inlawrev-2784	149	52	2511	2511	NUM
inlawrev-2784	149	53	,	,	PUNCT
inlawrev-2784	149	54	the	the	DET
inlawrev-2784	149	55	nine	nine	NUM
inlawrev-2784	149	56	-	-	PUNCT
inlawrev-2784	149	57	month	month	NOUN
inlawrev-2784	149	58	time	time	NOUN
inlawrev-2784	149	59	period	period	NOUN
inlawrev-2784	149	60	under	under	ADP
inlawrev-2784	149	61	section	section	NOUN
inlawrev-2784	149	62	2518	2518	NUM
inlawrev-2784	149	63	runs	run	NOUN
inlawrev-2784	149	64	from	from	ADP
inlawrev-2784	149	65	the	the	DET
inlawrev-2784	149	66	creation	creation	NOUN
inlawrev-2784	149	67	of	of	ADP
inlawrev-2784	149	68	the	the	DET
inlawrev-2784	149	69	interest	interest	NOUN
inlawrev-2784	149	70	regardless	regardless	ADV
inlawrev-2784	149	71	of	of	ADP
inlawrev-2784	149	72	whether	whether	SCONJ
inlawrev-2784	149	73	the	the	DET
inlawrev-2784	149	74	prospective	prospective	ADJ
inlawrev-2784	149	75	disclaimant	disclaimant	NOUN
inlawrev-2784	149	76	had	have	AUX
inlawrev-2784	149	77	knowledge	knowledge	NOUN
inlawrev-2784	149	78	of	of	ADP
inlawrev-2784	149	79	its	its	PRON
inlawrev-2784	149	80	existence	existence	NOUN
inlawrev-2784	149	81	.	.	PUNCT
inlawrev-2784	150	1	^^	^^	PUNCT
inlawrev-2784	150	2	one	one	NUM
inlawrev-2784	150	3	of	of	ADP
inlawrev-2784	150	4	the	the	DET
inlawrev-2784	150	5	most	most	ADV
inlawrev-2784	150	6	significant	significant	ADJ
inlawrev-2784	150	7	distinctions	distinction	NOUN
inlawrev-2784	150	8	was	be	AUX
inlawrev-2784	150	9	congress	congress	PROPN
inlawrev-2784	150	10	'	'	PART
inlawrev-2784	150	11	intent	intent	NOUN
inlawrev-2784	150	12	not	not	PART
inlawrev-2784	150	13	to	to	PART
inlawrev-2784	150	14	have	have	AUX
inlawrev-2784	150	15	section	section	NOUN
inlawrev-2784	150	16	2518	2518	NUM
inlawrev-2784	150	17	depend	depend	VERB
inlawrev-2784	150	18	on	on	ADP
inlawrev-2784	150	19	local	local	ADJ
inlawrev-2784	150	20	law	law	NOUN
inlawrev-2784	150	21	.	.	PUNCT
inlawrev-2784	151	1	this	this	PRON
inlawrev-2784	151	2	was	be	AUX
inlawrev-2784	151	3	demonstrated	demonstrate	VERB
inlawrev-2784	151	4	by	by	ADP
inlawrev-2784	151	5	the	the	DET
inlawrev-2784	151	6	congressional	congressional	ADJ
inlawrev-2784	151	7	reports	report	NOUN
inlawrev-2784	151	8	concerning	concern	VERB
inlawrev-2784	151	9	the	the	DET
inlawrev-2784	151	10	enactment	enactment	NOUN
inlawrev-2784	151	11	of	of	ADP
inlawrev-2784	151	12	section	section	NOUN
inlawrev-2784	151	13	2518,^^	2518,^^	NUM
inlawrev-2784	151	14	the	the	DET
inlawrev-2784	151	15	absence	absence	NOUN
inlawrev-2784	151	16	of	of	ADP
inlawrev-2784	151	17	the	the	DET
inlawrev-2784	151	18	language	language	NOUN
inlawrev-2784	151	19	requiring	require	VERB
inlawrev-2784	151	20	compliance	compliance	NOUN
inlawrev-2784	151	21	with	with	ADP
inlawrev-2784	151	22	local	local	ADJ
inlawrev-2784	151	23	law	law	NOUN
inlawrev-2784	151	24	in	in	ADP
inlawrev-2784	151	25	section	section	NOUN
inlawrev-2784	151	26	2518,3^	2518,3^	NUM
inlawrev-2784	151	27	and	and	CCONJ
inlawrev-2784	151	28	congress	congress	PROPN
inlawrev-2784	151	29	'	'	PART
inlawrev-2784	151	30	amendment	amendment	NOUN
inlawrev-2784	151	31	to	to	PART
inlawrev-2784	151	32	section	section	VERB
inlawrev-2784	151	33	2518	2518	NUM
inlawrev-2784	151	34	in	in	ADP
inlawrev-2784	151	35	the	the	DET
inlawrev-2784	151	36	erta	erta	NOUN
inlawrev-2784	151	37	of	of	ADP
inlawrev-2784	151	38	1981	1981	NUM
inlawrev-2784	151	39	by	by	ADP
inlawrev-2784	151	40	the	the	DET
inlawrev-2784	151	41	addition	addition	NOUN
inlawrev-2784	151	42	of	of	ADP
inlawrev-2784	151	43	subsection	subsection	NOUN
inlawrev-2784	151	44	c(3	c(3	VERB
inlawrev-2784	151	45	)	)	PUNCT
inlawrev-2784	151	46	to	to	PART
inlawrev-2784	151	47	further	far	ADV
inlawrev-2784	151	48	alleviate	alleviate	VERB
inlawrev-2784	151	49	dependency	dependency	NOUN
inlawrev-2784	151	50	on	on	ADP
inlawrev-2784	151	51	local	local	ADJ
inlawrev-2784	151	52	law	law	NOUN
inlawrev-2784	151	53	.	.	PUNCT
inlawrev-2784	151	54	'^o	'^o	PROPN
inlawrev-2784	152	1	agraphs	agraphs	PROPN
inlawrev-2784	152	2	(	(	PUNCT
inlawrev-2784	152	3	2	2	NUM
inlawrev-2784	152	4	)	)	PUNCT
inlawrev-2784	152	5	and	and	CCONJ
inlawrev-2784	152	6	(	(	PUNCT
inlawrev-2784	152	7	3	3	X
inlawrev-2784	152	8	)	)	PUNCT
inlawrev-2784	152	9	of	of	ADP
inlawrev-2784	152	10	subsection	subsection	NOUN
inlawrev-2784	152	11	(	(	PUNCT
inlawrev-2784	152	12	b	b	NOUN
inlawrev-2784	152	13	)	)	PUNCT
inlawrev-2784	152	14	,	,	PUNCT
inlawrev-2784	152	15	and	and	CCONJ
inlawrev-2784	152	16	(	(	PUNCT
inlawrev-2784	152	17	b	b	NOUN
inlawrev-2784	152	18	)	)	PUNCT
inlawrev-2784	152	19	which	which	PRON
inlawrev-2784	152	20	is	be	AUX
inlawrev-2784	152	21	to	to	ADP
inlawrev-2784	152	22	a	a	DET
inlawrev-2784	152	23	person	person	NOUN
inlawrev-2784	152	24	or	or	CCONJ
inlawrev-2784	152	25	persons	person	NOUN
inlawrev-2784	152	26	who	who	PRON
inlawrev-2784	152	27	would	would	AUX
inlawrev-2784	152	28	have	have	AUX
inlawrev-2784	152	29	received	receive	VERB
inlawrev-2784	152	30	the	the	DET
inlawrev-2784	152	31	property	property	NOUN
inlawrev-2784	152	32	had	have	VERB
inlawrev-2784	152	33	the	the	DET
inlawrev-2784	152	34	transferor	transferor	NOUN
inlawrev-2784	152	35	made	make	VERB
inlawrev-2784	152	36	a	a	DET
inlawrev-2784	152	37	qualified	qualified	ADJ
inlawrev-2784	152	38	disclaimer	disclaimer	NOUN
inlawrev-2784	152	39	(	(	PUNCT
inlawrev-2784	152	40	within	within	ADP
inlawrev-2784	152	41	the	the	DET
inlawrev-2784	152	42	meaning	meaning	NOUN
inlawrev-2784	152	43	of	of	ADP
inlawrev-2784	152	44	subsection	subsection	NOUN
inlawrev-2784	152	45	(	(	PUNCT
inlawrev-2784	152	46	b	b	NOUN
inlawrev-2784	152	47	)	)	PUNCT
inlawrev-2784	152	48	)	)	PUNCT
inlawrev-2784	152	49	,	,	PUNCT
inlawrev-2784	152	50	shall	shall	AUX
inlawrev-2784	152	51	be	be	AUX
inlawrev-2784	152	52	treated	treat	VERB
inlawrev-2784	152	53	as	as	ADP
inlawrev-2784	152	54	a	a	DET
inlawrev-2784	152	55	quahfied	quahfied	ADJ
inlawrev-2784	152	56	disclaimer	disclaimer	NOUN
inlawrev-2784	152	57	.	.	PUNCT
inlawrev-2784	152	58	'	'	PUNCT
inlawrev-2784	152	59	^see	^see	NUM
inlawrev-2784	153	1	h.r	h.r	PROPN
inlawrev-2784	153	2	.	.	PROPN
inlawrev-2784	153	3	rep	rep	PROPN
inlawrev-2784	153	4	.	.	PROPN
inlawrev-2784	153	5	no	no	PROPN
inlawrev-2784	153	6	.	.	NOUN
inlawrev-2784	153	7	1380	1380	NUM
inlawrev-2784	153	8	,	,	PUNCT
inlawrev-2784	153	9	94th	94th	ADJ
inlawrev-2784	153	10	cong	cong	NOUN
inlawrev-2784	153	11	.	.	PROPN
inlawrev-2784	153	12	,	,	PUNCT
inlawrev-2784	153	13	2d	2d	PROPN
inlawrev-2784	153	14	sess	sess	NOUN
inlawrev-2784	153	15	.	.	PUNCT
inlawrev-2784	154	1	66	66	NUM
inlawrev-2784	154	2	-	-	SYM
inlawrev-2784	154	3	67	67	NUM
inlawrev-2784	154	4	,	,	PUNCT
inlawrev-2784	154	5	reprinted	reprint	VERB
inlawrev-2784	154	6	in	in	ADP
inlawrev-2784	154	7	1976	1976	NUM
inlawrev-2784	154	8	u.s	u.s	PROPN
inlawrev-2784	154	9	.	.	PROPN
inlawrev-2784	154	10	code	code	PROPN
inlawrev-2784	154	11	cong	cong	PROPN
inlawrev-2784	154	12	.	.	PUNCT
inlawrev-2784	154	13	&	&	CCONJ
inlawrev-2784	154	14	admin	admin	PROPN
inlawrev-2784	154	15	.	.	PUNCT
inlawrev-2784	155	1	news	news	NOUN
inlawrev-2784	155	2	3356	3356	NUM
inlawrev-2784	155	3	,	,	PUNCT
inlawrev-2784	155	4	3420	3420	NUM
inlawrev-2784	155	5	-	-	SYM
inlawrev-2784	155	6	21	21	NUM
inlawrev-2784	156	1	[	[	X
inlawrev-2784	156	2	hereinafter	hereinafter	NOUN
inlawrev-2784	156	3	h.r	h.r	PROPN
inlawrev-2784	156	4	.	.	PROPN
inlawrev-2784	156	5	rep	rep	PROPN
inlawrev-2784	156	6	.	.	PROPN
inlawrev-2784	156	7	no	no	PROPN
inlawrev-2784	156	8	.	.	NOUN
inlawrev-2784	156	9	1380	1380	NUM
inlawrev-2784	156	10	]	]	PUNCT
inlawrev-2784	156	11	.	.	PUNCT
inlawrev-2784	157	1	"	"	PUNCT
inlawrev-2784	157	2	i.r.c	i.r.c	NOUN
inlawrev-2784	157	3	.	.	PUNCT
inlawrev-2784	158	1	§	§	PROPN
inlawrev-2784	158	2	2518(b	2518(b	PROPN
inlawrev-2784	158	3	)	)	PUNCT
inlawrev-2784	158	4	(	(	PUNCT
inlawrev-2784	158	5	1987	1987	NUM
inlawrev-2784	158	6	)	)	PUNCT
inlawrev-2784	158	7	.	.	PUNCT
inlawrev-2784	159	1	see	see	VERB
inlawrev-2784	159	2	supra	supra	PROPN
inlawrev-2784	159	3	note	note	PROPN
inlawrev-2784	159	4	31	31	NUM
inlawrev-2784	159	5	for	for	ADP
inlawrev-2784	159	6	text	text	NOUN
inlawrev-2784	159	7	of	of	ADP
inlawrev-2784	159	8	the	the	DET
inlawrev-2784	159	9	statute	statute	NOUN
inlawrev-2784	159	10	.	.	PUNCT
inlawrev-2784	159	11	^^id	^^id	PUNCT
inlawrev-2784	159	12	.	.	PUNCT
inlawrev-2784	160	1	§	§	PROPN
inlawrev-2784	160	2	2518(b)(3	2518(b)(3	NOUN
inlawrev-2784	160	3	)	)	PUNCT
inlawrev-2784	160	4	.	.	PUNCT
inlawrev-2784	161	1	see	see	VERB
inlawrev-2784	161	2	supra	supra	PROPN
inlawrev-2784	161	3	note	note	PROPN
inlawrev-2784	161	4	31	31	NUM
inlawrev-2784	161	5	for	for	ADP
inlawrev-2784	161	6	text	text	NOUN
inlawrev-2784	161	7	of	of	ADP
inlawrev-2784	161	8	the	the	DET
inlawrev-2784	161	9	statute	statute	NOUN
inlawrev-2784	161	10	.	.	PUNCT
inlawrev-2784	162	1	^'id	^'id	PROPN
inlawrev-2784	162	2	.	.	PUNCT
inlawrev-2784	163	1	§	§	PROPN
inlawrev-2784	163	2	2518(b)(1	2518(b)(1	NUM
inlawrev-2784	163	3	)	)	PUNCT
inlawrev-2784	163	4	.	.	PUNCT
inlawrev-2784	164	1	see	see	VERB
inlawrev-2784	164	2	supra	supra	PROPN
inlawrev-2784	164	3	note	note	PROPN
inlawrev-2784	164	4	31	31	NUM
inlawrev-2784	164	5	for	for	ADP
inlawrev-2784	164	6	text	text	NOUN
inlawrev-2784	164	7	of	of	ADP
inlawrev-2784	164	8	the	the	DET
inlawrev-2784	164	9	statute	statute	NOUN
inlawrev-2784	164	10	.	.	PUNCT
inlawrev-2784	164	11	^^id	^^id	NUM
inlawrev-2784	164	12	.	.	PUNCT
inlawrev-2784	165	1	§	§	PROPN
inlawrev-2784	165	2	2518(b)(2	2518(b)(2	NUM
inlawrev-2784	165	3	)	)	PUNCT
inlawrev-2784	165	4	.	.	PUNCT
inlawrev-2784	166	1	see	see	VERB
inlawrev-2784	166	2	supra	supra	PROPN
inlawrev-2784	166	3	note	note	PROPN
inlawrev-2784	166	4	31	31	NUM
inlawrev-2784	166	5	for	for	ADP
inlawrev-2784	166	6	text	text	NOUN
inlawrev-2784	166	7	of	of	ADP
inlawrev-2784	166	8	the	the	DET
inlawrev-2784	166	9	statute	statute	NOUN
inlawrev-2784	166	10	.	.	PUNCT
inlawrev-2784	167	1	moreover	moreover	ADV
inlawrev-2784	167	2	,	,	PUNCT
inlawrev-2784	167	3	if	if	SCONJ
inlawrev-2784	167	4	the	the	DET
inlawrev-2784	167	5	disclaimant	disclaimant	NOUN
inlawrev-2784	167	6	is	be	AUX
inlawrev-2784	167	7	a	a	DET
inlawrev-2784	167	8	minor	minor	ADJ
inlawrev-2784	167	9	at	at	ADP
inlawrev-2784	167	10	the	the	DET
inlawrev-2784	167	11	time	time	NOUN
inlawrev-2784	167	12	the	the	DET
inlawrev-2784	167	13	interest	interest	NOUN
inlawrev-2784	167	14	was	be	AUX
inlawrev-2784	167	15	created	create	VERB
inlawrev-2784	167	16	,	,	PUNCT
inlawrev-2784	167	17	he	he	PRON
inlawrev-2784	167	18	or	or	CCONJ
inlawrev-2784	167	19	she	she	PRON
inlawrev-2784	167	20	can	can	AUX
inlawrev-2784	167	21	defer	defer	VERB
inlawrev-2784	167	22	the	the	DET
inlawrev-2784	167	23	disclaimer	disclaimer	ADJ
inlawrev-2784	167	24	decision	decision	NOUN
inlawrev-2784	167	25	until	until	ADP
inlawrev-2784	167	26	nine	nine	NUM
inlawrev-2784	167	27	months	month	NOUN
inlawrev-2784	167	28	after	after	ADP
inlawrev-2784	167	29	reaching	reach	VERB
inlawrev-2784	167	30	21	21	NUM
inlawrev-2784	167	31	years	year	NOUN
inlawrev-2784	167	32	of	of	ADP
inlawrev-2784	167	33	age	age	NOUN
inlawrev-2784	167	34	.	.	PUNCT
inlawrev-2784	168	1	i	i	PRON
inlawrev-2784	168	2	d.	d.	PROPN
inlawrev-2784	168	3	§	§	PROPN
inlawrev-2784	168	4	2518(b)(2)(b	2518(b)(2)(b	PROPN
inlawrev-2784	168	5	)	)	PUNCT
inlawrev-2784	168	6	.	.	PUNCT
inlawrev-2784	169	1	"	"	PUNCT
inlawrev-2784	169	2	this	this	DET
inlawrev-2784	169	3	result	result	NOUN
inlawrev-2784	169	4	is	be	AUX
inlawrev-2784	169	5	mandated	mandate	VERB
inlawrev-2784	169	6	by	by	ADP
inlawrev-2784	169	7	the	the	DET
inlawrev-2784	169	8	statute	statute	NOUN
inlawrev-2784	169	9	itself	itself	PRON
inlawrev-2784	169	10	,	,	PUNCT
inlawrev-2784	169	11	which	which	PRON
inlawrev-2784	169	12	does	do	AUX
inlawrev-2784	169	13	not	not	PART
inlawrev-2784	169	14	make	make	VERB
inlawrev-2784	169	15	a	a	DET
inlawrev-2784	169	16	reference	reference	NOUN
inlawrev-2784	169	17	to	to	ADP
inlawrev-2784	169	18	the	the	DET
inlawrev-2784	169	19	prospective	prospective	ADJ
inlawrev-2784	169	20	disclaimant	disclaimant	NOUN
inlawrev-2784	169	21	's	's	PART
inlawrev-2784	169	22	actual	actual	ADJ
inlawrev-2784	169	23	knowledge	knowledge	NOUN
inlawrev-2784	169	24	of	of	ADP
inlawrev-2784	169	25	the	the	DET
inlawrev-2784	169	26	existence	existence	NOUN
inlawrev-2784	169	27	of	of	ADP
inlawrev-2784	169	28	the	the	DET
inlawrev-2784	169	29	instrument	instrument	NOUN
inlawrev-2784	169	30	creating	create	VERB
inlawrev-2784	169	31	the	the	DET
inlawrev-2784	169	32	disclaimed	disclaimed	ADJ
inlawrev-2784	169	33	interest	interest	NOUN
inlawrev-2784	169	34	.	.	PUNCT
inlawrev-2784	170	1	see	see	VERB
inlawrev-2784	170	2	i.r.c	i.r.c	NOUN
inlawrev-2784	170	3	.	.	PUNCT
inlawrev-2784	171	1	§	§	PROPN
inlawrev-2784	171	2	2518(b)(2)(a	2518(b)(2)(a	NUM
inlawrev-2784	171	3	)	)	PUNCT
inlawrev-2784	171	4	(	(	PUNCT
inlawrev-2784	171	5	1987	1987	NUM
inlawrev-2784	171	6	)	)	PUNCT
inlawrev-2784	171	7	.	.	PUNCT
inlawrev-2784	172	1	'	'	PUNCT
inlawrev-2784	172	2	^see	^see	NUM
inlawrev-2784	172	3	h.r	h.r	PROPN
inlawrev-2784	172	4	.	.	PROPN
inlawrev-2784	172	5	rep	rep	PROPN
inlawrev-2784	172	6	.	.	PROPN
inlawrev-2784	172	7	no	no	PROPN
inlawrev-2784	172	8	.	.	NOUN
inlawrev-2784	172	9	1380	1380	NUM
inlawrev-2784	172	10	,	,	PUNCT
inlawrev-2784	172	11	supra	supra	NOUN
inlawrev-2784	172	12	note	note	NOUN
inlawrev-2784	172	13	32	32	NUM
inlawrev-2784	172	14	,	,	PUNCT
inlawrev-2784	172	15	at	at	ADP
inlawrev-2784	172	16	66	66	NUM
inlawrev-2784	172	17	-	-	SYM
inlawrev-2784	172	18	67	67	NUM
inlawrev-2784	172	19	.	.	PUNCT
inlawrev-2784	173	1	^^see	^^see	PUNCT
inlawrev-2784	173	2	supra	supra	PROPN
inlawrev-2784	173	3	note	note	PROPN
inlawrev-2784	173	4	31	31	NUM
inlawrev-2784	173	5	and	and	CCONJ
inlawrev-2784	173	6	accompanying	accompany	VERB
inlawrev-2784	173	7	text	text	NOUN
inlawrev-2784	173	8	.	.	PUNCT
inlawrev-2784	174	1	^	^	PUNCT
inlawrev-2784	174	2	°	°	ADJ
inlawrev-2784	174	3	i.r.c	i.r.c	NOUN
inlawrev-2784	174	4	.	.	PUNCT
inlawrev-2784	175	1	§	§	PROPN
inlawrev-2784	175	2	2518(c)(3	2518(c)(3	NUM
inlawrev-2784	175	3	)	)	PUNCT
inlawrev-2784	175	4	(	(	PUNCT
inlawrev-2784	175	5	1987	1987	NUM
inlawrev-2784	175	6	)	)	PUNCT
inlawrev-2784	175	7	.	.	PUNCT
inlawrev-2784	176	1	see	see	VERB
inlawrev-2784	176	2	supra	supra	PROPN
inlawrev-2784	176	3	note	note	PROPN
inlawrev-2784	176	4	31	31	NUM
inlawrev-2784	176	5	for	for	ADP
inlawrev-2784	176	6	text	text	NOUN
inlawrev-2784	176	7	of	of	ADP
inlawrev-2784	176	8	the	the	DET
inlawrev-2784	176	9	statute	statute	NOUN
inlawrev-2784	176	10	.	.	PUNCT
inlawrev-2784	177	1	this	this	DET
inlawrev-2784	177	2	amendment	amendment	NOUN
inlawrev-2784	177	3	is	be	AUX
inlawrev-2784	177	4	effective	effective	ADJ
inlawrev-2784	177	5	only	only	ADV
inlawrev-2784	177	6	for	for	ADP
inlawrev-2784	177	7	disclaimers	disclaimer	NOUN
inlawrev-2784	177	8	of	of	ADP
inlawrev-2784	177	9	interests	interest	NOUN
inlawrev-2784	177	10	transferred	transfer	VERB
inlawrev-2784	177	11	after	after	ADP
inlawrev-2784	177	12	1981	1981	NUM
inlawrev-2784	177	13	.	.	PUNCT
inlawrev-2784	178	1	congress	congress	PROPN
inlawrev-2784	178	2	'	'	PART
inlawrev-2784	178	3	intent	intent	NOUN
inlawrev-2784	178	4	was	be	AUX
inlawrev-2784	178	5	to	to	PART
inlawrev-2784	178	6	finally	finally	ADV
inlawrev-2784	178	7	devise	devise	VERB
inlawrev-2784	178	8	a	a	DET
inlawrev-2784	178	9	uniform	uniform	ADJ
inlawrev-2784	178	10	standard	standard	NOUN
inlawrev-2784	178	11	for	for	ADP
inlawrev-2784	178	12	federal	federal	ADJ
inlawrev-2784	178	13	disclaimers	disclaimer	NOUN
inlawrev-2784	178	14	totally	totally	ADV
inlawrev-2784	178	15	independent	independent	ADJ
inlawrev-2784	178	16	from	from	ADP
inlawrev-2784	178	17	state	state	NOUN
inlawrev-2784	178	18	law	law	NOUN
inlawrev-2784	178	19	.	.	PUNCT
inlawrev-2784	179	1	s.	s.	PROPN
inlawrev-2784	179	2	rep	rep	PROPN
inlawrev-2784	179	3	.	.	PROPN
inlawrev-2784	180	1	no	no	INTJ
inlawrev-2784	180	2	.	.	NOUN
inlawrev-2784	181	1	144	144	NUM
inlawrev-2784	181	2	,	,	PUNCT
inlawrev-2784	181	3	97th	97th	ADJ
inlawrev-2784	181	4	cong	cong	NOUN
inlawrev-2784	181	5	.	.	PUNCT
inlawrev-2784	181	6	,	,	PUNCT
inlawrev-2784	181	7	1st	1st	ADJ
inlawrev-2784	181	8	sess	sess	NOUN
inlawrev-2784	181	9	.	.	PUNCT
inlawrev-2784	182	1	142	142	NUM
inlawrev-2784	182	2	,	,	PUNCT
inlawrev-2784	182	3	reprinted	reprint	VERB
inlawrev-2784	182	4	in	in	ADP
inlawrev-2784	182	5	1981	1981	NUM
inlawrev-2784	182	6	u.s	u.s	PROPN
inlawrev-2784	182	7	.	.	PROPN
inlawrev-2784	182	8	code	code	PROPN
inlawrev-2784	182	9	cong	cong	PROPN
inlawrev-2784	182	10	.	.	PUNCT
inlawrev-2784	182	11	&	&	CCONJ
inlawrev-2784	182	12	admin	admin	PROPN
inlawrev-2784	182	13	.	.	PUNCT
inlawrev-2784	183	1	news	news	NOUN
inlawrev-2784	183	2	108	108	NUM
inlawrev-2784	183	3	,	,	PUNCT
inlawrev-2784	183	4	241	241	NUM
inlawrev-2784	183	5	-	-	SYM
inlawrev-2784	183	6	42	42	NUM
inlawrev-2784	184	1	[	[	X
inlawrev-2784	184	2	hereinafter	hereinafter	NOUN
inlawrev-2784	184	3	s.	s.	PROPN
inlawrev-2784	184	4	rep	rep	PROPN
inlawrev-2784	184	5	.	.	PROPN
inlawrev-2784	185	1	no	no	INTJ
inlawrev-2784	185	2	.	.	PUNCT
inlawrev-2784	186	1	144	144	NUM
inlawrev-2784	186	2	]	]	PUNCT
inlawrev-2784	186	3	.	.	PUNCT
inlawrev-2784	187	1	the	the	DET
inlawrev-2784	187	2	senate	senate	PROPN
inlawrev-2784	187	3	report	report	NOUN
inlawrev-2784	187	4	provides	provide	VERB
inlawrev-2784	187	5	that	that	SCONJ
inlawrev-2784	187	6	:	:	PUNCT
inlawrev-2784	187	7	prior	prior	ADV
inlawrev-2784	187	8	to	to	ADP
inlawrev-2784	187	9	the	the	DET
inlawrev-2784	187	10	enactment	enactment	NOUN
inlawrev-2784	187	11	of	of	ADP
inlawrev-2784	187	12	section	section	NOUN
inlawrev-2784	187	13	2518	2518	NUM
inlawrev-2784	187	14	,	,	PUNCT
inlawrev-2784	187	15	the	the	DET
inlawrev-2784	187	16	effect	effect	NOUN
inlawrev-2784	187	17	of	of	ADP
inlawrev-2784	187	18	a	a	DET
inlawrev-2784	187	19	disclaimer	disclaimer	NOUN
inlawrev-2784	187	20	,	,	PUNCT
inlawrev-2784	187	21	for	for	ADP
inlawrev-2784	187	22	federal	federal	ADJ
inlawrev-2784	187	23	estate	estate	NOUN
inlawrev-2784	187	24	and	and	CCONJ
inlawrev-2784	187	25	gift	gift	NOUN
inlawrev-2784	187	26	tax	tax	NOUN
inlawrev-2784	187	27	purposes	purpose	NOUN
inlawrev-2784	187	28	,	,	PUNCT
inlawrev-2784	187	29	depended	depend	VERB
inlawrev-2784	187	30	on	on	ADP
inlawrev-2784	187	31	its	its	PRON
inlawrev-2784	187	32	validity	validity	NOUN
inlawrev-2784	187	33	under	under	ADP
inlawrev-2784	187	34	the	the	DET
inlawrev-2784	187	35	applicable	applicable	ADJ
inlawrev-2784	187	36	local	local	ADJ
inlawrev-2784	187	37	law	law	NOUN
inlawrev-2784	187	38	.	.	PUNCT
inlawrev-2784	188	1	when	when	SCONJ
inlawrev-2784	188	2	congress	congress	PROPN
inlawrev-2784	188	3	enacted	enact	VERB
inlawrev-2784	188	4	section	section	NOUN
inlawrev-2784	188	5	2518	2518	NUM
inlawrev-2784	188	6	,	,	PUNCT
inlawrev-2784	188	7	it	it	PRON
inlawrev-2784	188	8	intended	intend	VERB
inlawrev-2784	188	9	to	to	PART
inlawrev-2784	188	10	create	create	VERB
inlawrev-2784	188	11	a	a	DET
inlawrev-2784	188	12	uniform	uniform	ADJ
inlawrev-2784	188	13	federal	federal	ADJ
inlawrev-2784	188	14	676	676	NUM
inlawrev-2784	188	15	indiana	indiana	PROPN
inlawrev-2784	188	16	law	law	PROPN
inlawrev-2784	188	17	review	review	NOUN
inlawrev-2784	189	1	[	[	X
inlawrev-2784	189	2	vol	vol	NOUN
inlawrev-2784	189	3	.	.	PUNCT
inlawrev-2784	190	1	21:669	21:669	NUM
inlawrev-2784	190	2	b.	b.	PROPN
inlawrev-2784	190	3	irs*s	irs*s	PROPN
inlawrev-2784	190	4	application	application	NOUN
inlawrev-2784	190	5	of	of	ADP
inlawrev-2784	190	6	section	section	NOUN
inlawrev-2784	190	7	2518	2518	NUM
inlawrev-2784	190	8	to	to	ADP
inlawrev-2784	190	9	joint	joint	ADJ
inlawrev-2784	190	10	tenancy	tenancy	NOUN
inlawrev-2784	190	11	property	property	NOUN
inlawrev-2784	190	12	1	1	NUM
inlawrev-2784	190	13	.	.	PUNCT
inlawrev-2784	190	14	proposed	propose	VERB
inlawrev-2784	190	15	regulation	regulation	NOUN
inlawrev-2784	190	16	section	section	NOUN
inlawrev-2784	190	17	25.2518	25.2518	NUM
inlawrev-2784	190	18	-	-	SYM
inlawrev-2784	190	19	2(d)(3).—prior	2(d)(3).—prior	NUM
inlawrev-2784	190	20	to	to	ADP
inlawrev-2784	190	21	enacting	enact	VERB
inlawrev-2784	190	22	treasury	treasury	NOUN
inlawrev-2784	190	23	regulations	regulation	NOUN
inlawrev-2784	190	24	for	for	ADP
inlawrev-2784	190	25	section	section	NOUN
inlawrev-2784	190	26	2518	2518	NUM
inlawrev-2784	190	27	in	in	ADP
inlawrev-2784	190	28	1986/	1986/	NUM
inlawrev-2784	190	29	'	'	PUNCT
inlawrev-2784	190	30	the	the	DET
inlawrev-2784	190	31	service	service	NOUN
inlawrev-2784	190	32	's	's	PART
inlawrev-2784	190	33	position	position	NOUN
inlawrev-2784	190	34	in	in	ADP
inlawrev-2784	190	35	applying	apply	VERB
inlawrev-2784	190	36	section	section	NOUN
inlawrev-2784	190	37	2518	2518	NUM
inlawrev-2784	190	38	to	to	ADP
inlawrev-2784	190	39	joint	joint	ADJ
inlawrev-2784	190	40	tenancy	tenancy	NOUN
inlawrev-2784	190	41	property	property	NOUN
inlawrev-2784	190	42	was	be	AUX
inlawrev-2784	190	43	reflected	reflect	VERB
inlawrev-2784	190	44	in	in	ADP
inlawrev-2784	190	45	its	its	PRON
inlawrev-2784	190	46	proposed	propose	VERB
inlawrev-2784	190	47	regulation	regulation	NOUN
inlawrev-2784	190	48	section	section	NOUN
inlawrev-2784	190	49	25.25	25.25	NUM
inlawrev-2784	190	50	18	18	NUM
inlawrev-2784	190	51	-	-	SYM
inlawrev-2784	190	52	2(d)(3	2(d)(3	NUM
inlawrev-2784	190	53	)	)	PUNCT
inlawrev-2784	190	54	.	.	PUNCT
inlawrev-2784	191	1	the	the	DET
inlawrev-2784	191	2	regulation	regulation	NOUN
inlawrev-2784	191	3	provided	provide	VERB
inlawrev-2784	191	4	:	:	PUNCT
inlawrev-2784	191	5	to	to	PART
inlawrev-2784	191	6	have	have	VERB
inlawrev-2784	191	7	a	a	DET
inlawrev-2784	191	8	quahfied	quahfie	VERB
inlawrev-2784	191	9	disclaimer	disclaimer	NOUN
inlawrev-2784	191	10	under	under	ADP
inlawrev-2784	191	11	section	section	NOUN
inlawrev-2784	191	12	2518	2518	NUM
inlawrev-2784	191	13	in	in	ADP
inlawrev-2784	191	14	the	the	DET
inlawrev-2784	191	15	case	case	NOUN
inlawrev-2784	191	16	of	of	ADP
inlawrev-2784	191	17	an	an	DET
inlawrev-2784	191	18	interest	interest	NOUN
inlawrev-2784	191	19	in	in	ADP
inlawrev-2784	191	20	a	a	DET
inlawrev-2784	191	21	joint	joint	ADJ
inlawrev-2784	191	22	tenancy	tenancy	NOUN
inlawrev-2784	191	23	(	(	PUNCT
inlawrev-2784	191	24	other	other	ADJ
inlawrev-2784	191	25	than	than	ADP
inlawrev-2784	191	26	a	a	DET
inlawrev-2784	191	27	revocable	revocable	ADJ
inlawrev-2784	191	28	joint	joint	ADJ
inlawrev-2784	191	29	tenancy	tenancy	NOUN
inlawrev-2784	191	30	,	,	PUNCT
inlawrev-2784	191	31	such	such	ADJ
inlawrev-2784	191	32	as	as	ADP
inlawrev-2784	191	33	a	a	DET
inlawrev-2784	191	34	revocable	revocable	ADJ
inlawrev-2784	191	35	joint	joint	ADJ
inlawrev-2784	191	36	bank	bank	NOUN
inlawrev-2784	191	37	account	account	NOUN
inlawrev-2784	191	38	)	)	PUNCT
inlawrev-2784	191	39	or	or	CCONJ
inlawrev-2784	191	40	a	a	DET
inlawrev-2784	191	41	tenancy	tenancy	NOUN
inlawrev-2784	191	42	by	by	ADP
inlawrev-2784	191	43	the	the	DET
inlawrev-2784	191	44	entirety	entirety	NOUN
inlawrev-2784	191	45	,	,	PUNCT
inlawrev-2784	191	46	the	the	DET
inlawrev-2784	191	47	disclaimer	disclaimer	NOUN
inlawrev-2784	191	48	—	—	PUNCT
inlawrev-2784	191	49	(	(	PUNCT
inlawrev-2784	191	50	i	i	NOUN
inlawrev-2784	191	51	)	)	PUNCT
inlawrev-2784	191	52	must	must	AUX
inlawrev-2784	191	53	be	be	AUX
inlawrev-2784	191	54	made	make	VERB
inlawrev-2784	191	55	with	with	ADP
inlawrev-2784	191	56	respect	respect	NOUN
inlawrev-2784	191	57	to	to	ADP
inlawrev-2784	191	58	the	the	DET
inlawrev-2784	191	59	entire	entire	ADJ
inlawrev-2784	191	60	interest	interest	NOUN
inlawrev-2784	191	61	in	in	ADP
inlawrev-2784	191	62	property	property	NOUN
inlawrev-2784	191	63	which	which	PRON
inlawrev-2784	191	64	is	be	AUX
inlawrev-2784	191	65	the	the	DET
inlawrev-2784	191	66	subject	subject	NOUN
inlawrev-2784	191	67	of	of	ADP
inlawrev-2784	191	68	the	the	DET
inlawrev-2784	191	69	tenancy	tenancy	NOUN
inlawrev-2784	191	70	,	,	PUNCT
inlawrev-2784	191	71	(	(	PUNCT
inlawrev-2784	191	72	ii	ii	NOUN
inlawrev-2784	191	73	)	)	PUNCT
inlawrev-2784	191	74	must	must	AUX
inlawrev-2784	191	75	be	be	AUX
inlawrev-2784	191	76	made	make	VERB
inlawrev-2784	191	77	within	within	ADP
inlawrev-2784	191	78	9	9	NUM
inlawrev-2784	191	79	months	month	NOUN
inlawrev-2784	191	80	of	of	ADP
inlawrev-2784	191	81	the	the	DET
inlawrev-2784	191	82	creation	creation	NOUN
inlawrev-2784	191	83	of	of	ADP
inlawrev-2784	191	84	the	the	DET
inlawrev-2784	191	85	tenancy	tenancy	NOUN
inlawrev-2784	191	86	,	,	PUNCT
inlawrev-2784	191	87	and	and	CCONJ
inlawrev-2784	191	88	(	(	PUNCT
inlawrev-2784	191	89	iii	iii	X
inlawrev-2784	191	90	)	)	PUNCT
inlawrev-2784	191	91	must	must	AUX
inlawrev-2784	191	92	meet	meet	VERB
inlawrev-2784	191	93	each	each	PRON
inlawrev-2784	191	94	of	of	ADP
inlawrev-2784	191	95	the	the	DET
inlawrev-2784	191	96	remaining	remain	VERB
inlawrev-2784	191	97	requirements	requirement	NOUN
inlawrev-2784	191	98	enumerated	enumerate	VERB
inlawrev-2784	191	99	in	in	ADP
inlawrev-2784	191	100	section	section	NOUN
inlawrev-2784	191	101	2518(b)/2	2518(b)/2	NUM
inlawrev-2784	191	102	the	the	DET
inlawrev-2784	191	103	premise	premise	NOUN
inlawrev-2784	191	104	upon	upon	SCONJ
inlawrev-2784	191	105	which	which	PRON
inlawrev-2784	191	106	the	the	DET
inlawrev-2784	191	107	proposed	propose	VERB
inlawrev-2784	191	108	regulation	regulation	NOUN
inlawrev-2784	191	109	is	be	AUX
inlawrev-2784	191	110	based	base	VERB
inlawrev-2784	191	111	is	be	AUX
inlawrev-2784	191	112	expounded	expound	VERB
inlawrev-2784	191	113	upon	upon	SCONJ
inlawrev-2784	191	114	in	in	ADP
inlawrev-2784	191	115	a	a	DET
inlawrev-2784	191	116	private	private	ADJ
inlawrev-2784	191	117	letter	letter	NOUN
inlawrev-2784	191	118	ruling	ruling	NOUN
inlawrev-2784	191	119	concerning	concern	VERB
inlawrev-2784	191	120	a	a	DET
inlawrev-2784	191	121	surviving	surviving	NOUN
inlawrev-2784	191	122	spouse	spouse	NOUN
inlawrev-2784	191	123	's	's	PART
inlawrev-2784	191	124	disclaimer	disclaimer	NOUN
inlawrev-2784	191	125	of	of	ADP
inlawrev-2784	191	126	her	her	PRON
inlawrev-2784	191	127	deceased	deceased	ADJ
inlawrev-2784	191	128	husband	husband	NOUN
inlawrev-2784	191	129	's	's	PART
inlawrev-2784	191	130	interest	interest	NOUN
inlawrev-2784	191	131	in	in	ADP
inlawrev-2784	191	132	the	the	DET
inlawrev-2784	191	133	couple	couple	NOUN
inlawrev-2784	191	134	's	's	PART
inlawrev-2784	191	135	personal	personal	ADJ
inlawrev-2784	191	136	residence	residence	NOUN
inlawrev-2784	191	137	within	within	ADP
inlawrev-2784	191	138	nine	nine	NUM
inlawrev-2784	191	139	months	month	NOUN
inlawrev-2784	191	140	of	of	ADP
inlawrev-2784	191	141	his	his	PRON
inlawrev-2784	191	142	death	death	NOUN
inlawrev-2784	191	143	in	in	ADP
inlawrev-2784	191	144	1979/^	1979/^	NUM
inlawrev-2784	191	145	the	the	DET
inlawrev-2784	191	146	residence	residence	NOUN
inlawrev-2784	191	147	had	have	AUX
inlawrev-2784	191	148	been	be	AUX
inlawrev-2784	191	149	acquired	acquire	VERB
inlawrev-2784	191	150	in	in	ADP
inlawrev-2784	191	151	1963	1963	NUM
inlawrev-2784	191	152	with	with	ADP
inlawrev-2784	191	153	title	title	NOUN
inlawrev-2784	191	154	in	in	ADP
inlawrev-2784	191	155	the	the	DET
inlawrev-2784	191	156	name	name	NOUN
inlawrev-2784	191	157	of	of	ADP
inlawrev-2784	191	158	both	both	PRON
inlawrev-2784	191	159	as	as	ADP
inlawrev-2784	191	160	joint	joint	ADJ
inlawrev-2784	191	161	tenants	tenant	NOUN
inlawrev-2784	191	162	with	with	ADP
inlawrev-2784	191	163	right	right	NOUN
inlawrev-2784	191	164	of	of	ADP
inlawrev-2784	191	165	survivorship	survivorship	NOUN
inlawrev-2784	191	166	.	.	PUNCT
inlawrev-2784	192	1	the	the	DET
inlawrev-2784	192	2	service	service	NOUN
inlawrev-2784	192	3	's	's	PART
inlawrev-2784	192	4	position	position	NOUN
inlawrev-2784	192	5	was	be	AUX
inlawrev-2784	192	6	that	that	SCONJ
inlawrev-2784	192	7	the	the	DET
inlawrev-2784	192	8	disclaimer	disclaimer	NOUN
inlawrev-2784	192	9	was	be	AUX
inlawrev-2784	192	10	invalid	invalid	ADJ
inlawrev-2784	192	11	.	.	PUNCT
inlawrev-2784	193	1	"^	"^	PUNCT
inlawrev-2784	193	2	the	the	DET
inlawrev-2784	193	3	service	service	NOUN
inlawrev-2784	193	4	adopted	adopt	VERB
inlawrev-2784	193	5	the	the	DET
inlawrev-2784	193	6	view	view	NOUN
inlawrev-2784	193	7	of	of	ADP
inlawrev-2784	193	8	the	the	DET
inlawrev-2784	193	9	oklahoma	oklahoma	PROPN
inlawrev-2784	193	10	supreme	supreme	PROPN
inlawrev-2784	193	11	court"^^	court"^^	PROPN
inlawrev-2784	193	12	in	in	ADP
inlawrev-2784	193	13	stating	state	VERB
inlawrev-2784	193	14	that	that	SCONJ
inlawrev-2784	193	15	,	,	PUNCT
inlawrev-2784	193	16	under	under	ADP
inlawrev-2784	193	17	oklahoma	oklahoma	PROPN
inlawrev-2784	193	18	law	law	NOUN
inlawrev-2784	193	19	,	,	PUNCT
inlawrev-2784	193	20	the	the	DET
inlawrev-2784	193	21	transfer	transfer	NOUN
inlawrev-2784	193	22	took	take	VERB
inlawrev-2784	193	23	place	place	NOUN
inlawrev-2784	193	24	at	at	ADP
inlawrev-2784	193	25	the	the	DET
inlawrev-2784	193	26	creation	creation	NOUN
inlawrev-2784	193	27	of	of	ADP
inlawrev-2784	193	28	the	the	DET
inlawrev-2784	193	29	tenancy	tenancy	NOUN
inlawrev-2784	193	30	because	because	SCONJ
inlawrev-2784	193	31	the	the	DET
inlawrev-2784	193	32	husband	husband	NOUN
inlawrev-2784	193	33	had	have	AUX
inlawrev-2784	193	34	not	not	PART
inlawrev-2784	193	35	transferred	transfer	VERB
inlawrev-2784	193	36	any	any	DET
inlawrev-2784	193	37	interest	interest	NOUN
inlawrev-2784	193	38	in	in	ADP
inlawrev-2784	193	39	the	the	DET
inlawrev-2784	193	40	jointly	jointly	ADV
inlawrev-2784	193	41	held	hold	VERB
inlawrev-2784	193	42	property	property	NOUN
inlawrev-2784	193	43	at	at	ADP
inlawrev-2784	193	44	his	his	PRON
inlawrev-2784	193	45	death	death	NOUN
inlawrev-2784	193	46	.	.	PUNCT
inlawrev-2784	194	1	"	"	PUNCT
inlawrev-2784	194	2	^^	^^	PUNCT
inlawrev-2784	194	3	standard	standard	NOUN
inlawrev-2784	194	4	so	so	SCONJ
inlawrev-2784	194	5	that	that	SCONJ
inlawrev-2784	194	6	a	a	DET
inlawrev-2784	194	7	disclaimer	disclaimer	NOUN
inlawrev-2784	194	8	would	would	AUX
inlawrev-2784	194	9	be	be	AUX
inlawrev-2784	194	10	effective	effective	ADJ
inlawrev-2784	194	11	for	for	ADP
inlawrev-2784	194	12	federal	federal	ADJ
inlawrev-2784	194	13	.	.	PUNCT
inlawrev-2784	194	14	.	.	PUNCT
inlawrev-2784	194	15	.	.	PUNCT
inlawrev-2784	195	1	purposes	purpose	NOUN
inlawrev-2784	195	2	whether	whether	SCONJ
inlawrev-2784	195	3	or	or	CCONJ
inlawrev-2784	195	4	not	not	PART
inlawrev-2784	195	5	valid	valid	ADJ
inlawrev-2784	195	6	under	under	ADP
inlawrev-2784	195	7	local	local	ADJ
inlawrev-2784	195	8	law	law	NOUN
inlawrev-2784	195	9	.	.	PUNCT
inlawrev-2784	196	1	under	under	ADP
inlawrev-2784	196	2	section	section	NOUN
inlawrev-2784	196	3	2518	2518	NUM
inlawrev-2784	196	4	,	,	PUNCT
inlawrev-2784	196	5	however	however	ADV
inlawrev-2784	196	6	,	,	PUNCT
inlawrev-2784	196	7	because	because	SCONJ
inlawrev-2784	196	8	the	the	DET
inlawrev-2784	196	9	disclaimer	disclaimer	NOUN
inlawrev-2784	196	10	must	must	AUX
inlawrev-2784	196	11	be	be	AUX
inlawrev-2784	196	12	effective	effective	ADJ
inlawrev-2784	196	13	to	to	PART
inlawrev-2784	196	14	divest	divest	VERB
inlawrev-2784	196	15	the	the	DET
inlawrev-2784	196	16	disclaimant	disclaimant	NOUN
inlawrev-2784	196	17	of	of	ADP
inlawrev-2784	196	18	ownership	ownership	NOUN
inlawrev-2784	196	19	,	,	PUNCT
inlawrev-2784	196	20	and	and	CCONJ
inlawrev-2784	196	21	pass	pass	VERB
inlawrev-2784	196	22	the	the	DET
inlawrev-2784	196	23	interest	interest	NOUN
inlawrev-2784	196	24	without	without	ADP
inlawrev-2784	196	25	direction	direction	NOUN
inlawrev-2784	196	26	on	on	ADP
inlawrev-2784	196	27	the	the	DET
inlawrev-2784	196	28	part	part	NOUN
inlawrev-2784	196	29	of	of	ADP
inlawrev-2784	196	30	the	the	DET
inlawrev-2784	196	31	[	[	X
inlawrev-2784	196	32	disclaimant	disclaimant	NOUN
inlawrev-2784	196	33	]	]	X
inlawrev-2784	196	34	,	,	PUNCT
inlawrev-2784	196	35	the	the	DET
inlawrev-2784	196	36	disclaimer	disclaimer	NOUN
inlawrev-2784	196	37	must	must	AUX
inlawrev-2784	196	38	still	still	ADV
inlawrev-2784	196	39	satisfy	satisfy	VERB
inlawrev-2784	196	40	local	local	ADJ
inlawrev-2784	196	41	law	law	NOUN
inlawrev-2784	196	42	.	.	PUNCT
inlawrev-2784	197	1	because	because	SCONJ
inlawrev-2784	197	2	apphcable	apphcable	ADJ
inlawrev-2784	197	3	law	law	NOUN
inlawrev-2784	197	4	varies	vary	VERB
inlawrev-2784	197	5	from	from	ADP
inlawrev-2784	197	6	state	state	NOUN
inlawrev-2784	197	7	to	to	ADP
inlawrev-2784	197	8	state	state	NOUN
inlawrev-2784	197	9	,	,	PUNCT
inlawrev-2784	197	10	there	there	PRON
inlawrev-2784	197	11	is	be	VERB
inlawrev-2784	197	12	still	still	ADV
inlawrev-2784	197	13	no	no	DET
inlawrev-2784	197	14	uniformity	uniformity	NOUN
inlawrev-2784	197	15	.	.	PUNCT
inlawrev-2784	198	1	the	the	DET
inlawrev-2784	198	2	committee	committee	NOUN
inlawrev-2784	198	3	believes	believe	VERB
inlawrev-2784	198	4	that	that	SCONJ
inlawrev-2784	198	5	a	a	DET
inlawrev-2784	198	6	disclaimant	disclaimant	NOUN
inlawrev-2784	198	7	should	should	AUX
inlawrev-2784	198	8	be	be	AUX
inlawrev-2784	198	9	able	able	ADJ
inlawrev-2784	198	10	to	to	PART
inlawrev-2784	198	11	perfect	perfect	VERB
inlawrev-2784	198	12	an	an	DET
inlawrev-2784	198	13	otherwise	otherwise	ADV
inlawrev-2784	198	14	vaud	vaud	NOUN
inlawrev-2784	198	15	disclaimer	disclaimer	NOUN
inlawrev-2784	198	16	by	by	ADP
inlawrev-2784	198	17	directing	direct	VERB
inlawrev-2784	198	18	that	that	SCONJ
inlawrev-2784	198	19	the	the	DET
inlawrev-2784	198	20	interest	interest	NOUN
inlawrev-2784	198	21	pass	pass	VERB
inlawrev-2784	198	22	to	to	ADP
inlawrev-2784	198	23	the	the	DET
inlawrev-2784	198	24	person	person	NOUN
inlawrev-2784	198	25	who	who	PRON
inlawrev-2784	198	26	would	would	AUX
inlawrev-2784	198	27	have	have	AUX
inlawrev-2784	198	28	received	receive	VERB
inlawrev-2784	198	29	the	the	DET
inlawrev-2784	198	30	property	property	NOUN
inlawrev-2784	198	31	had	have	VERB
inlawrev-2784	198	32	the	the	DET
inlawrev-2784	198	33	refusal	refusal	NOUN
inlawrev-2784	198	34	been	be	AUX
inlawrev-2784	198	35	effective	effective	ADJ
inlawrev-2784	198	36	under	under	ADP
inlawrev-2784	198	37	local	local	ADJ
inlawrev-2784	198	38	law	law	NOUN
inlawrev-2784	198	39	.	.	PUNCT
inlawrev-2784	199	1	see	see	VERB
inlawrev-2784	199	2	infra	infra	NOUN
inlawrev-2784	199	3	notes	note	VERB
inlawrev-2784	199	4	99	99	NUM
inlawrev-2784	199	5	-	-	SYM
inlawrev-2784	199	6	100	100	NUM
inlawrev-2784	199	7	and	and	CCONJ
inlawrev-2784	199	8	accompanying	accompany	VERB
inlawrev-2784	199	9	text	text	NOUN
inlawrev-2784	199	10	for	for	ADP
inlawrev-2784	199	11	a	a	DET
inlawrev-2784	199	12	discussion	discussion	NOUN
inlawrev-2784	199	13	of	of	ADP
inlawrev-2784	199	14	the	the	DET
inlawrev-2784	199	15	erta	erta	PROPN
inlawrev-2784	199	16	amendment	amendment	NOUN
inlawrev-2784	199	17	in	in	ADP
inlawrev-2784	199	18	1981	1981	NUM
inlawrev-2784	199	19	.	.	PUNCT
inlawrev-2784	200	1	see	see	VERB
inlawrev-2784	200	2	also	also	ADV
inlawrev-2784	200	3	infra	infra	VERB
inlawrev-2784	200	4	notes	note	VERB
inlawrev-2784	200	5	104	104	NUM
inlawrev-2784	200	6	-	-	SYM
inlawrev-2784	200	7	07	07	NUM
inlawrev-2784	200	8	and	and	CCONJ
inlawrev-2784	200	9	accompanying	accompany	VERB
inlawrev-2784	200	10	text	text	NOUN
inlawrev-2784	200	11	for	for	ADP
inlawrev-2784	200	12	a	a	DET
inlawrev-2784	200	13	general	general	ADJ
inlawrev-2784	200	14	discussion	discussion	NOUN
inlawrev-2784	200	15	of	of	ADP
inlawrev-2784	200	16	nonuniform	nonuniform	ADJ
inlawrev-2784	200	17	treatment	treatment	NOUN
inlawrev-2784	200	18	of	of	ADP
inlawrev-2784	200	19	federal	federal	ADJ
inlawrev-2784	200	20	disclaimers	disclaimer	NOUN
inlawrev-2784	200	21	.	.	PUNCT
inlawrev-2784	201	1	^'51	^'51	PROPN
inlawrev-2784	201	2	fed	fed	PROPN
inlawrev-2784	201	3	.	.	PUNCT
inlawrev-2784	202	1	reg	reg	PROPN
inlawrev-2784	202	2	.	.	PUNCT
inlawrev-2784	203	1	28,366	28,366	NUM
inlawrev-2784	203	2	(	(	PUNCT
inlawrev-2784	203	3	1986	1986	NUM
inlawrev-2784	203	4	)	)	PUNCT
inlawrev-2784	203	5	.	.	PUNCT
inlawrev-2784	204	1	^^prop	^^prop	PROPN
inlawrev-2784	204	2	.	.	PUNCT
inlawrev-2784	205	1	treas	treas	PROPN
inlawrev-2784	205	2	.	.	PUNCT
inlawrev-2784	206	1	reg	reg	PROPN
inlawrev-2784	206	2	.	.	PUNCT
inlawrev-2784	207	1	§	§	PROPN
inlawrev-2784	207	2	25.2518	25.2518	NUM
inlawrev-2784	207	3	-	-	SYM
inlawrev-2784	207	4	2(d)(3	2(d)(3	NUM
inlawrev-2784	207	5	)	)	PUNCT
inlawrev-2784	207	6	,	,	PUNCT
inlawrev-2784	207	7	45	45	NUM
inlawrev-2784	207	8	fed	feed	VERB
inlawrev-2784	207	9	.	.	PUNCT
inlawrev-2784	208	1	reg	reg	PROPN
inlawrev-2784	208	2	.	.	PROPN
inlawrev-2784	209	1	48,922	48,922	NUM
inlawrev-2784	209	2	,	,	PUNCT
inlawrev-2784	209	3	48,927	48,927	NUM
inlawrev-2784	209	4	(	(	PUNCT
inlawrev-2784	209	5	1980	1980	NUM
inlawrev-2784	209	6	)	)	PUNCT
inlawrev-2784	209	7	.	.	PUNCT
inlawrev-2784	210	1	'	'	PUNCT
inlawrev-2784	211	1	•^priv	•^priv	ADJ
inlawrev-2784	211	2	.	.	PUNCT
inlawrev-2784	212	1	ltr	ltr	PROPN
inlawrev-2784	212	2	.	.	PUNCT
inlawrev-2784	213	1	rul	rul	PROPN
inlawrev-2784	213	2	.	.	PUNCT
inlawrev-2784	214	1	81	81	NUM
inlawrev-2784	214	2	-	-	PUNCT
inlawrev-2784	214	3	400	400	NUM
inlawrev-2784	214	4	-	-	SYM
inlawrev-2784	214	5	11	11	NUM
inlawrev-2784	214	6	(	(	PUNCT
inlawrev-2784	214	7	june	june	PROPN
inlawrev-2784	214	8	29	29	NUM
inlawrev-2784	214	9	,	,	PUNCT
inlawrev-2784	214	10	1981	1981	NUM
inlawrev-2784	214	11	)	)	PUNCT
inlawrev-2784	214	12	.	.	PUNCT
inlawrev-2784	215	1	'	'	PUNCT
inlawrev-2784	216	1	•'clovis	•'clovis	X
inlawrev-2784	216	2	v.	v.	ADP
inlawrev-2784	216	3	clovis	clovis	NOUN
inlawrev-2784	216	4	,	,	PUNCT
inlawrev-2784	216	5	460	460	NUM
inlawrev-2784	216	6	p.2d	p.2d	SYM
inlawrev-2784	216	7	878	878	NUM
inlawrev-2784	216	8	(	(	PUNCT
inlawrev-2784	216	9	ok	ok	INTJ
inlawrev-2784	216	10	.	.	PROPN
inlawrev-2784	216	11	1969	1969	NUM
inlawrev-2784	216	12	)	)	PUNCT
inlawrev-2784	216	13	.	.	PUNCT
inlawrev-2784	217	1	-^priv	-^priv	PROPN
inlawrev-2784	217	2	.	.	PUNCT
inlawrev-2784	218	1	ltr	ltr	PROPN
inlawrev-2784	218	2	.	.	PUNCT
inlawrev-2784	219	1	rul	rul	PROPN
inlawrev-2784	219	2	.	.	PUNCT
inlawrev-2784	220	1	81	81	NUM
inlawrev-2784	220	2	-	-	PUNCT
inlawrev-2784	220	3	400	400	NUM
inlawrev-2784	220	4	-	-	SYM
inlawrev-2784	220	5	11	11	NUM
inlawrev-2784	220	6	(	(	PUNCT
inlawrev-2784	220	7	june	june	PROPN
inlawrev-2784	220	8	29	29	NUM
inlawrev-2784	220	9	,	,	PUNCT
inlawrev-2784	220	10	1981	1981	NUM
inlawrev-2784	220	11	)	)	PUNCT
inlawrev-2784	220	12	.	.	PUNCT
inlawrev-2784	221	1	1988	1988	NUM
inlawrev-2784	221	2	]	]	PUNCT
inlawrev-2784	221	3	disclaimer	disclaimer	NOUN
inlawrev-2784	221	4	of	of	ADP
inlawrev-2784	221	5	joint	joint	ADJ
inlawrev-2784	221	6	tenancy	tenancy	NOUN
inlawrev-2784	221	7	611	611	NUM
inlawrev-2784	221	8	the	the	DET
inlawrev-2784	221	9	service	service	NOUN
inlawrev-2784	221	10	explained	explain	VERB
inlawrev-2784	221	11	its	its	PRON
inlawrev-2784	221	12	position	position	NOUN
inlawrev-2784	221	13	by	by	ADP
inlawrev-2784	221	14	using	use	VERB
inlawrev-2784	221	15	the	the	DET
inlawrev-2784	221	16	language	language	NOUN
inlawrev-2784	221	17	of	of	ADP
inlawrev-2784	221	18	the	the	DET
inlawrev-2784	221	19	oklahoma	oklahoma	PROPN
inlawrev-2784	221	20	court	court	PROPN
inlawrev-2784	221	21	that	that	SCONJ
inlawrev-2784	221	22	creation	creation	NOUN
inlawrev-2784	221	23	of	of	ADP
inlawrev-2784	221	24	a	a	DET
inlawrev-2784	221	25	joint	joint	ADJ
inlawrev-2784	221	26	tenancy	tenancy	NOUN
inlawrev-2784	221	27	in	in	ADP
inlawrev-2784	221	28	property	property	NOUN
inlawrev-2784	221	29	estabhshes	estabhshe	VERB
inlawrev-2784	221	30	a	a	DET
inlawrev-2784	221	31	present	present	ADJ
inlawrev-2784	221	32	estate	estate	NOUN
inlawrev-2784	221	33	in	in	ADP
inlawrev-2784	221	34	which	which	PRON
inlawrev-2784	221	35	both	both	DET
inlawrev-2784	221	36	joint	joint	ADJ
inlawrev-2784	221	37	tenants	tenant	NOUN
inlawrev-2784	221	38	are	be	AUX
inlawrev-2784	221	39	seised	seise	VERB
inlawrev-2784	221	40	of	of	ADP
inlawrev-2784	221	41	the	the	DET
inlawrev-2784	221	42	whole	whole	NOUN
inlawrev-2784	221	43	.	.	PUNCT
inlawrev-2784	222	1	unity	unity	NOUN
inlawrev-2784	222	2	of	of	ADP
inlawrev-2784	222	3	time	time	NOUN
inlawrev-2784	222	4	,	,	PUNCT
inlawrev-2784	222	5	title	title	NOUN
inlawrev-2784	222	6	,	,	PUNCT
inlawrev-2784	222	7	interest	interest	NOUN
inlawrev-2784	222	8	,	,	PUNCT
inlawrev-2784	222	9	and	and	CCONJ
inlawrev-2784	222	10	possession	possession	NOUN
inlawrev-2784	222	11	are	be	AUX
inlawrev-2784	222	12	requisites	requisite	NOUN
inlawrev-2784	222	13	for	for	ADP
inlawrev-2784	222	14	creation	creation	NOUN
inlawrev-2784	222	15	,	,	PUNCT
inlawrev-2784	222	16	with	with	ADP
inlawrev-2784	222	17	the	the	DET
inlawrev-2784	222	18	principle	principle	ADJ
inlawrev-2784	222	19	characteristic	characteristic	NOUN
inlawrev-2784	222	20	of	of	ADP
inlawrev-2784	222	21	the	the	DET
inlawrev-2784	222	22	estate	estate	NOUN
inlawrev-2784	222	23	created	create	VERB
inlawrev-2784	222	24	being	be	AUX
inlawrev-2784	222	25	the	the	DET
inlawrev-2784	222	26	right	right	NOUN
inlawrev-2784	222	27	of	of	ADP
inlawrev-2784	222	28	survivorship	survivorship	NOUN
inlawrev-2784	222	29	.	.	PUNCT
inlawrev-2784	223	1	under	under	ADP
inlawrev-2784	223	2	this	this	DET
inlawrev-2784	223	3	position	position	NOUN
inlawrev-2784	223	4	,	,	PUNCT
inlawrev-2784	223	5	the	the	DET
inlawrev-2784	223	6	right	right	NOUN
inlawrev-2784	223	7	of	of	ADP
inlawrev-2784	223	8	survivorship	survivorship	NOUN
inlawrev-2784	223	9	does	do	AUX
inlawrev-2784	223	10	not	not	PART
inlawrev-2784	223	11	pass	pass	VERB
inlawrev-2784	223	12	anything	anything	PRON
inlawrev-2784	223	13	from	from	ADP
inlawrev-2784	223	14	a	a	DET
inlawrev-2784	223	15	deceased	deceased	ADJ
inlawrev-2784	223	16	joint	joint	ADJ
inlawrev-2784	223	17	tenant	tenant	NOUN
inlawrev-2784	223	18	to	to	ADP
inlawrev-2784	223	19	the	the	DET
inlawrev-2784	223	20	survivor	survivor	NOUN
inlawrev-2784	223	21	because	because	SCONJ
inlawrev-2784	223	22	,	,	PUNCT
inlawrev-2784	223	23	"	"	PUNCT
inlawrev-2784	223	24	by	by	ADP
inlawrev-2784	223	25	the	the	DET
inlawrev-2784	223	26	very	very	ADJ
inlawrev-2784	223	27	nature	nature	NOUN
inlawrev-2784	223	28	of	of	ADP
inlawrev-2784	223	29	joint	joint	ADJ
inlawrev-2784	223	30	tenancy	tenancy	NOUN
inlawrev-2784	223	31	[	[	X
inlawrev-2784	223	32	,	,	PUNCT
inlawrev-2784	223	33	]	]	PUNCT
inlawrev-2784	224	1	[	[	X
inlawrev-2784	224	2	tjitle	tjitle	NOUN
inlawrev-2784	224	3	of	of	ADP
inlawrev-2784	224	4	the	the	DET
inlawrev-2784	224	5	joint	joint	ADJ
inlawrev-2784	224	6	tenant	tenant	NOUN
inlawrev-2784	224	7	who	who	PRON
inlawrev-2784	224	8	dies	die	VERB
inlawrev-2784	224	9	first	first	ADV
inlawrev-2784	224	10	terminates	terminate	VERB
inlawrev-2784	224	11	at	at	ADP
inlawrev-2784	224	12	death	death	NOUN
inlawrev-2784	224	13	and	and	CCONJ
inlawrev-2784	224	14	vests	vest	NOUN
inlawrev-2784	224	15	eo	eo	PROPN
inlawrev-2784	224	16	instanti	instanti	PROPN
inlawrev-2784	224	17	in	in	ADP
inlawrev-2784	224	18	the	the	DET
inlawrev-2784	224	19	survivor	survivor	NOUN
inlawrev-2784	224	20	.	.	PUNCT
inlawrev-2784	225	1	both	both	DET
inlawrev-2784	225	2	cotenants	cotenant	NOUN
inlawrev-2784	225	3	being	be	AUX
inlawrev-2784	225	4	seised	seise	VERB
inlawrev-2784	225	5	of	of	ADP
inlawrev-2784	225	6	the	the	DET
inlawrev-2784	225	7	whole	whole	NOUN
inlawrev-2784	225	8	,	,	PUNCT
inlawrev-2784	225	9	the	the	DET
inlawrev-2784	225	10	survivor	survivor	NOUN
inlawrev-2784	225	11	's	's	PART
inlawrev-2784	225	12	estate	estate	NOUN
inlawrev-2784	225	13	simply	simply	ADV
inlawrev-2784	225	14	is	be	AUX
inlawrev-2784	225	15	a	a	DET
inlawrev-2784	225	16	continuation	continuation	NOUN
inlawrev-2784	225	17	,	,	PUNCT
inlawrev-2784	225	18	or	or	CCONJ
inlawrev-2784	225	19	extension	extension	NOUN
inlawrev-2784	225	20	,	,	PUNCT
inlawrev-2784	225	21	of	of	ADP
inlawrev-2784	225	22	the	the	DET
inlawrev-2784	225	23	surviving	survive	VERB
inlawrev-2784	225	24	tenant	tenant	NOUN
inlawrev-2784	225	25	's	's	PART
inlawrev-2784	225	26	existing	exist	VERB
inlawrev-2784	225	27	estate	estate	NOUN
inlawrev-2784	225	28	.	.	PUNCT
inlawrev-2784	226	1	'"*^	'"*^	VERB
inlawrev-2784	226	2	the	the	DET
inlawrev-2784	226	3	service	service	NOUN
inlawrev-2784	226	4	adopted	adopt	VERB
inlawrev-2784	226	5	the	the	DET
inlawrev-2784	226	6	oklahoma	oklahoma	PROPN
inlawrev-2784	226	7	court	court	PROPN
inlawrev-2784	226	8	's	's	PART
inlawrev-2784	226	9	opinion	opinion	NOUN
inlawrev-2784	226	10	that	that	SCONJ
inlawrev-2784	226	11	absent	absent	ADJ
inlawrev-2784	226	12	severance	severance	NOUN
inlawrev-2784	226	13	of	of	ADP
inlawrev-2784	226	14	the	the	DET
inlawrev-2784	226	15	tenancy	tenancy	NOUN
inlawrev-2784	226	16	during	during	ADP
inlawrev-2784	226	17	the	the	DET
inlawrev-2784	226	18	life	life	NOUN
inlawrev-2784	226	19	of	of	ADP
inlawrev-2784	226	20	both	both	DET
inlawrev-2784	226	21	tenants	tenant	NOUN
inlawrev-2784	226	22	,	,	PUNCT
inlawrev-2784	226	23	a	a	DET
inlawrev-2784	226	24	joint	joint	ADJ
inlawrev-2784	226	25	tenancy	tenancy	NOUN
inlawrev-2784	226	26	simply	simply	ADV
inlawrev-2784	226	27	creates	create	VERB
inlawrev-2784	226	28	a	a	DET
inlawrev-2784	226	29	present	present	ADJ
inlawrev-2784	226	30	estate	estate	NOUN
inlawrev-2784	226	31	which	which	PRON
inlawrev-2784	226	32	assures	assure	VERB
inlawrev-2784	226	33	the	the	DET
inlawrev-2784	226	34	survivor	survivor	NOUN
inlawrev-2784	226	35	joint	joint	ADJ
inlawrev-2784	226	36	tenant	tenant	NOUN
inlawrev-2784	226	37	absolute	absolute	ADJ
inlawrev-2784	226	38	ownership	ownership	NOUN
inlawrev-2784	226	39	of	of	ADP
inlawrev-2784	226	40	the	the	DET
inlawrev-2784	226	41	whole	whole	ADJ
inlawrev-2784	226	42	subject	subject	ADJ
inlawrev-2784	226	43	matter	matter	NOUN
inlawrev-2784	226	44	of	of	ADP
inlawrev-2784	226	45	the	the	DET
inlawrev-2784	226	46	joint	joint	ADJ
inlawrev-2784	226	47	tenancy	tenancy	NOUN
inlawrev-2784	226	48	.	.	PUNCT
inlawrev-2784	227	1	"	"	PUNCT
inlawrev-2784	227	2	^^	^^	CCONJ
inlawrev-2784	227	3	the	the	DET
inlawrev-2784	227	4	service	service	NOUN
inlawrev-2784	227	5	's	's	PART
inlawrev-2784	227	6	premise	premise	NOUN
inlawrev-2784	227	7	raises	raise	VERB
inlawrev-2784	227	8	issues	issue	NOUN
inlawrev-2784	227	9	with	with	ADP
inlawrev-2784	227	10	regard	regard	NOUN
inlawrev-2784	227	11	to	to	ADP
inlawrev-2784	227	12	the	the	DET
inlawrev-2784	227	13	application	application	NOUN
inlawrev-2784	227	14	of	of	ADP
inlawrev-2784	227	15	the	the	DET
inlawrev-2784	227	16	nine	nine	NUM
inlawrev-2784	227	17	-	-	PUNCT
inlawrev-2784	227	18	month	month	NOUN
inlawrev-2784	227	19	time	time	NOUN
inlawrev-2784	227	20	requirement	requirement	NOUN
inlawrev-2784	227	21	and	and	CCONJ
inlawrev-2784	227	22	the	the	DET
inlawrev-2784	227	23	acceptance	acceptance	NOUN
inlawrev-2784	227	24	of	of	ADP
inlawrev-2784	227	25	prior	prior	ADJ
inlawrev-2784	227	26	benefit	benefit	NOUN
inlawrev-2784	227	27	provision	provision	NOUN
inlawrev-2784	227	28	under	under	ADP
inlawrev-2784	227	29	the	the	DET
inlawrev-2784	227	30	statute	statute	NOUN
inlawrev-2784	227	31	.	.	PUNCT
inlawrev-2784	228	1	under	under	ADP
inlawrev-2784	228	2	the	the	DET
inlawrev-2784	228	3	service	service	NOUN
inlawrev-2784	228	4	's	's	PART
inlawrev-2784	228	5	position	position	NOUN
inlawrev-2784	228	6	the	the	DET
inlawrev-2784	228	7	nine	nine	NUM
inlawrev-2784	228	8	-	-	PUNCT
inlawrev-2784	228	9	month	month	NOUN
inlawrev-2784	228	10	time	time	NOUN
inlawrev-2784	228	11	period	period	NOUN
inlawrev-2784	228	12	will	will	AUX
inlawrev-2784	228	13	begin	begin	VERB
inlawrev-2784	228	14	to	to	PART
inlawrev-2784	228	15	run	run	VERB
inlawrev-2784	228	16	at	at	ADP
inlawrev-2784	228	17	the	the	DET
inlawrev-2784	228	18	creation	creation	NOUN
inlawrev-2784	228	19	of	of	ADP
inlawrev-2784	228	20	the	the	DET
inlawrev-2784	228	21	tenancy	tenancy	NOUN
inlawrev-2784	228	22	,	,	PUNCT
inlawrev-2784	228	23	because	because	SCONJ
inlawrev-2784	228	24	under	under	ADP
inlawrev-2784	228	25	the	the	DET
inlawrev-2784	228	26	service	service	NOUN
inlawrev-2784	228	27	's	's	PART
inlawrev-2784	228	28	premise	premise	NOUN
inlawrev-2784	228	29	no	no	DET
inlawrev-2784	228	30	transfer	transfer	NOUN
inlawrev-2784	228	31	takes	take	VERB
inlawrev-2784	228	32	place	place	NOUN
inlawrev-2784	228	33	at	at	ADP
inlawrev-2784	228	34	death	death	NOUN
inlawrev-2784	228	35	;	;	PUNCT
inlawrev-2784	228	36	rather	rather	ADV
inlawrev-2784	228	37	,	,	PUNCT
inlawrev-2784	228	38	transfer	transfer	NOUN
inlawrev-2784	228	39	of	of	ADP
inlawrev-2784	228	40	all	all	DET
inlawrev-2784	228	41	interest	interest	NOUN
inlawrev-2784	228	42	in	in	ADP
inlawrev-2784	228	43	the	the	DET
inlawrev-2784	228	44	property	property	NOUN
inlawrev-2784	228	45	,	,	PUNCT
inlawrev-2784	228	46	including	include	VERB
inlawrev-2784	228	47	the	the	DET
inlawrev-2784	228	48	survivorship	survivorship	NOUN
inlawrev-2784	228	49	interest	interest	NOUN
inlawrev-2784	228	50	,	,	PUNCT
inlawrev-2784	228	51	takes	take	VERB
inlawrev-2784	228	52	place	place	NOUN
inlawrev-2784	228	53	at	at	ADP
inlawrev-2784	228	54	creation	creation	NOUN
inlawrev-2784	228	55	.	.	PUNCT
inlawrev-2784	229	1	as	as	SCONJ
inlawrev-2784	229	2	to	to	AUX
inlawrev-2784	229	3	acceptance	acceptance	NOUN
inlawrev-2784	229	4	of	of	ADP
inlawrev-2784	229	5	prior	prior	ADJ
inlawrev-2784	229	6	benefits	benefit	NOUN
inlawrev-2784	229	7	,	,	PUNCT
inlawrev-2784	229	8	under	under	ADP
inlawrev-2784	229	9	its	its	PRON
inlawrev-2784	229	10	original	original	ADJ
inlawrev-2784	229	11	premise	premise	NOUN
inlawrev-2784	229	12	,	,	PUNCT
inlawrev-2784	229	13	"	"	PUNCT
inlawrev-2784	229	14	if	if	SCONJ
inlawrev-2784	229	15	one	one	NUM
inlawrev-2784	229	16	joint	joint	ADJ
inlawrev-2784	229	17	tenant	tenant	NOUN
inlawrev-2784	229	18	accepts	accept	VERB
inlawrev-2784	229	19	any	any	DET
inlawrev-2784	229	20	benefits	benefit	NOUN
inlawrev-2784	229	21	from	from	ADP
inlawrev-2784	229	22	any	any	DET
inlawrev-2784	229	23	part	part	NOUN
inlawrev-2784	229	24	or	or	CCONJ
inlawrev-2784	229	25	portion	portion	NOUN
inlawrev-2784	229	26	of	of	ADP
inlawrev-2784	229	27	the	the	DET
inlawrev-2784	229	28	property	property	NOUN
inlawrev-2784	229	29	subject	subject	NOUN
inlawrev-2784	229	30	to	to	ADP
inlawrev-2784	229	31	the	the	DET
inlawrev-2784	229	32	joint	joint	ADJ
inlawrev-2784	229	33	tenancy	tenancy	NOUN
inlawrev-2784	229	34	,	,	PUNCT
inlawrev-2784	229	35	that	that	SCONJ
inlawrev-2784	229	36	joint	joint	ADJ
inlawrev-2784	229	37	tenant	tenant	NOUN
inlawrev-2784	229	38	has	have	AUX
inlawrev-2784	229	39	accepted	accept	VERB
inlawrev-2784	229	40	benefits	benefit	NOUN
inlawrev-2784	229	41	from	from	ADP
inlawrev-2784	229	42	the	the	DET
inlawrev-2784	229	43	whole	whole	NOUN
inlawrev-2784	229	44	of	of	ADP
inlawrev-2784	229	45	the	the	DET
inlawrev-2784	229	46	jointly	jointly	ADV
inlawrev-2784	229	47	owned	own	VERB
inlawrev-2784	229	48	property	property	NOUN
inlawrev-2784	229	49	.	.	PUNCT
inlawrev-2784	230	1	"	"	PUNCT
inlawrev-2784	230	2	"	"	PUNCT
inlawrev-2784	230	3	^^	^^	PUNCT
inlawrev-2784	230	4	because	because	SCONJ
inlawrev-2784	230	5	benefits	benefit	NOUN
inlawrev-2784	230	6	have	have	AUX
inlawrev-2784	230	7	been	be	AUX
inlawrev-2784	230	8	accepted	accept	VERB
inlawrev-2784	230	9	from	from	ADP
inlawrev-2784	230	10	the	the	DET
inlawrev-2784	230	11	entire	entire	ADJ
inlawrev-2784	230	12	jointly	jointly	ADV
inlawrev-2784	230	13	owned	own	VERB
inlawrev-2784	230	14	property	property	NOUN
inlawrev-2784	230	15	,	,	PUNCT
inlawrev-2784	230	16	an	an	DET
inlawrev-2784	230	17	attempted	attempt	VERB
inlawrev-2784	230	18	disclaimer	disclaimer	NOUN
inlawrev-2784	230	19	of	of	ADP
inlawrev-2784	230	20	any	any	DET
inlawrev-2784	230	21	part	part	NOUN
inlawrev-2784	230	22	of	of	ADP
inlawrev-2784	230	23	the	the	DET
inlawrev-2784	230	24	jointly	jointly	ADV
inlawrev-2784	230	25	owned	own	VERB
inlawrev-2784	230	26	property	property	NOUN
inlawrev-2784	230	27	will	will	AUX
inlawrev-2784	230	28	not	not	PART
inlawrev-2784	230	29	be	be	AUX
inlawrev-2784	230	30	a	a	DET
inlawrev-2784	230	31	qualified	qualified	ADJ
inlawrev-2784	230	32	disclaimer.^^	disclaimer.^^	NOUN
inlawrev-2784	230	33	^triv	^triv	PROPN
inlawrev-2784	230	34	.	.	PUNCT
inlawrev-2784	231	1	ltr	ltr	PROPN
inlawrev-2784	231	2	.	.	PUNCT
inlawrev-2784	231	3	rul	rul	PROPN
inlawrev-2784	231	4	.	.	PUNCT
inlawrev-2784	232	1	81	81	NUM
inlawrev-2784	232	2	-	-	PUNCT
inlawrev-2784	232	3	400	400	NUM
inlawrev-2784	232	4	-	-	SYM
inlawrev-2784	232	5	11	11	NUM
inlawrev-2784	232	6	(	(	PUNCT
inlawrev-2784	232	7	june	june	PROPN
inlawrev-2784	232	8	29	29	NUM
inlawrev-2784	232	9	,	,	PUNCT
inlawrev-2784	232	10	1981	1981	NUM
inlawrev-2784	232	11	)	)	PUNCT
inlawrev-2784	232	12	,	,	PUNCT
inlawrev-2784	232	13	quoting	quote	VERB
inlawrev-2784	232	14	clovis	clovis	NOUN
inlawrev-2784	232	15	v.	v.	ADP
inlawrev-2784	232	16	clovis	clovis	PROPN
inlawrev-2784	232	17	,	,	PUNCT
inlawrev-2784	232	18	460	460	NUM
inlawrev-2784	232	19	p.2d	p.2d	SYM
inlawrev-2784	232	20	878	878	NUM
inlawrev-2784	232	21	,	,	PUNCT
inlawrev-2784	232	22	881	881	NUM
inlawrev-2784	232	23	(	(	PUNCT
inlawrev-2784	232	24	ok	ok	PROPN
inlawrev-2784	232	25	.	.	PROPN
inlawrev-2784	232	26	1969	1969	NUM
inlawrev-2784	232	27	)	)	PUNCT
inlawrev-2784	232	28	.	.	PUNCT
inlawrev-2784	233	1	see	see	VERB
inlawrev-2784	233	2	generally	generally	ADV
inlawrev-2784	233	3	morris	morris	PROPN
inlawrev-2784	233	4	,	,	PUNCT
inlawrev-2784	233	5	supra	supra	PROPN
inlawrev-2784	233	6	note	note	PROPN
inlawrev-2784	233	7	26	26	NUM
inlawrev-2784	233	8	,	,	PUNCT
inlawrev-2784	233	9	at	at	ADP
inlawrev-2784	233	10	62	62	NUM
inlawrev-2784	233	11	-	-	SYM
inlawrev-2784	233	12	65	65	NUM
inlawrev-2784	233	13	;	;	PUNCT
inlawrev-2784	233	14	uchtmann	uchtmann	ADJ
inlawrev-2784	233	15	,	,	PUNCT
inlawrev-2784	233	16	disclaimers	disclaimer	NOUN
inlawrev-2784	233	17	of	of	ADP
inlawrev-2784	233	18	joint	joint	ADJ
inlawrev-2784	233	19	tenancy	tenancy	NOUN
inlawrev-2784	233	20	interests	interest	NOUN
inlawrev-2784	233	21	revisited	revisit	VERB
inlawrev-2784	233	22	,	,	PUNCT
inlawrev-2784	233	23	18	18	NUM
inlawrev-2784	233	24	creighton	creighton	PROPN
inlawrev-2784	233	25	l.	l.	PROPN
inlawrev-2784	233	26	rev	rev	PROPN
inlawrev-2784	233	27	.	.	PROPN
inlawrev-2784	233	28	333	333	NUM
inlawrev-2784	233	29	,	,	PUNCT
inlawrev-2784	233	30	337	337	NUM
inlawrev-2784	233	31	-	-	SYM
inlawrev-2784	233	32	44	44	NUM
inlawrev-2784	233	33	(	(	PUNCT
inlawrev-2784	233	34	1985	1985	NUM
inlawrev-2784	233	35	)	)	PUNCT
inlawrev-2784	233	36	,	,	PUNCT
inlawrev-2784	233	37	for	for	ADP
inlawrev-2784	233	38	a	a	DET
inlawrev-2784	233	39	further	further	ADJ
inlawrev-2784	233	40	discussion	discussion	NOUN
inlawrev-2784	233	41	of	of	ADP
inlawrev-2784	233	42	the	the	DET
inlawrev-2784	233	43	irs	irs	PROPN
inlawrev-2784	233	44	's	's	PART
inlawrev-2784	233	45	position	position	NOUN
inlawrev-2784	233	46	on	on	ADP
inlawrev-2784	233	47	disclaimers	disclaimer	NOUN
inlawrev-2784	233	48	of	of	ADP
inlawrev-2784	233	49	joint	joint	ADJ
inlawrev-2784	233	50	tenancy	tenancy	NOUN
inlawrev-2784	233	51	property	property	NOUN
inlawrev-2784	233	52	.	.	PUNCT
inlawrev-2784	234	1	^«priv	^«priv	PROPN
inlawrev-2784	234	2	.	.	PUNCT
inlawrev-2784	235	1	ltr	ltr	PROPN
inlawrev-2784	235	2	.	.	PUNCT
inlawrev-2784	235	3	rul	rul	PROPN
inlawrev-2784	235	4	.	.	PUNCT
inlawrev-2784	236	1	81	81	NUM
inlawrev-2784	236	2	-	-	PUNCT
inlawrev-2784	236	3	400	400	NUM
inlawrev-2784	236	4	-	-	SYM
inlawrev-2784	236	5	11	11	NUM
inlawrev-2784	236	6	(	(	PUNCT
inlawrev-2784	236	7	june	june	PROPN
inlawrev-2784	236	8	29	29	NUM
inlawrev-2784	236	9	,	,	PUNCT
inlawrev-2784	236	10	1981	1981	NUM
inlawrev-2784	236	11	)	)	PUNCT
inlawrev-2784	236	12	.	.	PUNCT
inlawrev-2784	237	1	'	'	PUNCT
inlawrev-2784	237	2	"	"	PUNCT
inlawrev-2784	237	3	uchtmann	uchtmann	ADJ
inlawrev-2784	237	4	,	,	PUNCT
inlawrev-2784	237	5	supra	supra	ADJ
inlawrev-2784	237	6	note	note	NOUN
inlawrev-2784	237	7	47	47	NUM
inlawrev-2784	237	8	,	,	PUNCT
inlawrev-2784	237	9	at	at	ADP
inlawrev-2784	237	10	339	339	NUM
inlawrev-2784	237	11	.	.	PUNCT
inlawrev-2784	238	1	^	^	PUNCT
inlawrev-2784	238	2	°	°	ADP
inlawrev-2784	238	3	id	id	NOUN
inlawrev-2784	238	4	.	.	PUNCT
inlawrev-2784	239	1	at	at	ADP
inlawrev-2784	239	2	339	339	NUM
inlawrev-2784	239	3	n.27	n.27	NOUN
inlawrev-2784	239	4	,	,	PUNCT
inlawrev-2784	239	5	reads	read	VERB
inlawrev-2784	239	6	in	in	ADP
inlawrev-2784	239	7	part	part	NOUN
inlawrev-2784	239	8	:	:	PUNCT
inlawrev-2784	239	9	i.r.s	i.r.s	PROPN
inlawrev-2784	239	10	.	.	PROPN
inlawrev-2784	239	11	letter	letter	PROPN
inlawrev-2784	239	12	ruls	rul	NOUN
inlawrev-2784	239	13	.	.	PUNCT
inlawrev-2784	240	1	79	79	NUM
inlawrev-2784	240	2	-	-	SYM
inlawrev-2784	240	3	400	400	NUM
inlawrev-2784	240	4	-	-	PUNCT
inlawrev-2784	240	5	62	62	NUM
inlawrev-2784	240	6	,	,	PUNCT
inlawrev-2784	240	7	july	july	PROPN
inlawrev-2784	240	8	10	10	NUM
inlawrev-2784	240	9	,	,	PUNCT
inlawrev-2784	240	10	1979	1979	NUM
inlawrev-2784	240	11	(	(	PUNCT
inlawrev-2784	240	12	acceptance	acceptance	NOUN
inlawrev-2784	240	13	based	base	VERB
inlawrev-2784	240	14	upon	upon	SCONJ
inlawrev-2784	240	15	entering	enter	VERB
inlawrev-2784	240	16	into	into	ADP
inlawrev-2784	240	17	a	a	DET
inlawrev-2784	240	18	contract	contract	NOUN
inlawrev-2784	240	19	for	for	ADP
inlawrev-2784	240	20	sale	sale	NOUN
inlawrev-2784	240	21	)	)	PUNCT
inlawrev-2784	240	22	;	;	PUNCT
inlawrev-2784	240	23	79	79	NUM
inlawrev-2784	240	24	-	-	SYM
inlawrev-2784	240	25	120	120	NUM
inlawrev-2784	240	26	-	-	SYM
inlawrev-2784	240	27	49	49	NUM
inlawrev-2784	240	28	,	,	PUNCT
inlawrev-2784	240	29	nov	nov	PROPN
inlawrev-2784	240	30	.	.	PROPN
inlawrev-2784	240	31	30	30	NUM
inlawrev-2784	240	32	,	,	PUNCT
inlawrev-2784	240	33	1978	1978	NUM
inlawrev-2784	240	34	(	(	PUNCT
inlawrev-2784	240	35	accepting	accept	VERB
inlawrev-2784	240	36	dividends	dividend	NOUN
inlawrev-2784	240	37	from	from	ADP
inlawrev-2784	240	38	jointly	jointly	ADV
inlawrev-2784	240	39	-	-	PUNCT
inlawrev-2784	240	40	held	hold	VERB
inlawrev-2784	240	41	corporate	corporate	ADJ
inlawrev-2784	240	42	stock	stock	NOUN
inlawrev-2784	240	43	subsequent	subsequent	ADJ
inlawrev-2784	240	44	to	to	ADP
inlawrev-2784	240	45	its	its	PRON
inlawrev-2784	240	46	purchase	purchase	NOUN
inlawrev-2784	240	47	and	and	CCONJ
inlawrev-2784	240	48	prior	prior	ADV
inlawrev-2784	240	49	to	to	ADP
inlawrev-2784	240	50	disclaimer	disclaimer	NOUN
inlawrev-2784	240	51	)	)	PUNCT
inlawrev-2784	240	52	;	;	PUNCT
inlawrev-2784	240	53	79	79	NUM
inlawrev-2784	240	54	-	-	SYM
inlawrev-2784	240	55	110	110	NUM
inlawrev-2784	240	56	-	-	SYM
inlawrev-2784	240	57	05	05	NUM
inlawrev-2784	240	58	,	,	PUNCT
inlawrev-2784	240	59	nov	nov	PROPN
inlawrev-2784	240	60	.	.	PROPN
inlawrev-2784	240	61	29	29	NUM
inlawrev-2784	240	62	,	,	PUNCT
inlawrev-2784	240	63	1978	1978	NUM
inlawrev-2784	240	64	(	(	PUNCT
inlawrev-2784	240	65	mere	mere	ADJ
inlawrev-2784	240	66	acquiescence	acquiescence	NOUN
inlawrev-2784	240	67	in	in	ADP
inlawrev-2784	240	68	the	the	DET
inlawrev-2784	240	69	establishment	establishment	NOUN
inlawrev-2784	240	70	of	of	ADP
inlawrev-2784	240	71	joint	joint	ADJ
inlawrev-2784	240	72	tenancies	tenancy	NOUN
inlawrev-2784	240	73	of	of	ADP
inlawrev-2784	240	74	certificates	certificate	NOUN
inlawrev-2784	240	75	of	of	ADP
inlawrev-2784	240	76	deposit	deposit	NOUN
inlawrev-2784	240	77	and	and	CCONJ
inlawrev-2784	240	78	bank	bank	NOUN
inlawrev-2784	240	79	account	account	PROPN
inlawrev-2784	240	80	)	)	PUNCT
inlawrev-2784	240	81	;	;	PUNCT
inlawrev-2784	240	82	78	78	NUM
inlawrev-2784	240	83	-	-	SYM
inlawrev-2784	240	84	290	290	NUM
inlawrev-2784	240	85	-	-	SYM
inlawrev-2784	240	86	08	08	NUM
inlawrev-2784	240	87	,	,	PUNCT
inlawrev-2784	240	88	april	april	PROPN
inlawrev-2784	240	89	14	14	NUM
inlawrev-2784	240	90	,	,	PUNCT
inlawrev-2784	240	91	1978	1978	NUM
inlawrev-2784	240	92	(	(	PUNCT
inlawrev-2784	240	93	proceeds	proceed	NOUN
inlawrev-2784	240	94	of	of	ADP
inlawrev-2784	240	95	jointly	jointly	ADV
inlawrev-2784	240	96	-	-	PUNCT
inlawrev-2784	240	97	owned	own	VERB
inlawrev-2784	240	98	maturities	maturity	NOUN
inlawrev-2784	240	99	and	and	CCONJ
inlawrev-2784	240	100	securities	security	NOUN
inlawrev-2784	240	101	deposited	deposit	VERB
inlawrev-2784	240	102	into	into	ADP
inlawrev-2784	240	103	joint	joint	ADJ
inlawrev-2784	240	104	checking	checking	NOUN
inlawrev-2784	240	105	account	account	NOUN
inlawrev-2784	240	106	from	from	ADP
inlawrev-2784	240	107	which	which	PRON
inlawrev-2784	240	108	household	household	NOUN
inlawrev-2784	240	109	and	and	CCONJ
inlawrev-2784	240	110	normal	normal	ADJ
inlawrev-2784	240	111	hving	hving	NOUN
inlawrev-2784	240	112	expenses	expense	NOUN
inlawrev-2784	240	113	were	be	AUX
inlawrev-2784	240	114	paid	pay	VERB
inlawrev-2784	240	115	)	)	PUNCT
inlawrev-2784	240	116	.	.	PUNCT
inlawrev-2784	241	1	the	the	DET
inlawrev-2784	241	2	irs	irs	PROPN
inlawrev-2784	241	3	later	later	ADV
inlawrev-2784	241	4	changed	change	VERB
inlawrev-2784	241	5	its	its	PRON
inlawrev-2784	241	6	position	position	NOUN
inlawrev-2784	241	7	on	on	ADP
inlawrev-2784	241	8	the	the	DET
inlawrev-2784	241	9	acceptance	acceptance	NOUN
inlawrev-2784	241	10	of	of	ADP
inlawrev-2784	241	11	benefits	benefit	NOUN
inlawrev-2784	241	12	when	when	SCONJ
inlawrev-2784	241	13	it	it	PRON
inlawrev-2784	241	14	enacted	enact	VERB
inlawrev-2784	241	15	treasury	treasury	NOUN
inlawrev-2784	241	16	regulations	regulation	NOUN
inlawrev-2784	241	17	for	for	ADP
inlawrev-2784	241	18	section	section	NOUN
inlawrev-2784	241	19	2518	2518	NUM
inlawrev-2784	241	20	.	.	PUNCT
inlawrev-2784	242	1	see	see	VERB
inlawrev-2784	242	2	infra	infra	NOUN
inlawrev-2784	242	3	text	text	NOUN
inlawrev-2784	242	4	accompanying	accompany	VERB
inlawrev-2784	242	5	notes	note	NOUN
inlawrev-2784	242	6	57	57	NUM
inlawrev-2784	242	7	-	-	SYM
inlawrev-2784	242	8	58	58	NUM
inlawrev-2784	242	9	.	.	PUNCT
inlawrev-2784	243	1	678	678	NUM
inlawrev-2784	243	2	indiana	indiana	PROPN
inlawrev-2784	243	3	law	law	PROPN
inlawrev-2784	243	4	review	review	NOUN
inlawrev-2784	243	5	[	[	X
inlawrev-2784	243	6	vol	vol	NOUN
inlawrev-2784	243	7	.	.	PUNCT
inlawrev-2784	244	1	21:669	21:669	NUM
inlawrev-2784	244	2	2	2	NUM
inlawrev-2784	244	3	.	.	PUNCT
inlawrev-2784	244	4	enactment	enactment	NOUN
inlawrev-2784	244	5	of	of	ADP
inlawrev-2784	244	6	treasury	treasury	PROPN
inlawrev-2784	244	7	regulations	regulation	NOUN
inlawrev-2784	244	8	for	for	ADP
inlawrev-2784	244	9	section	section	NOUN
inlawrev-2784	244	10	2518.—the	2518.—the	PROPN
inlawrev-2784	244	11	language	language	NOUN
inlawrev-2784	244	12	of	of	ADP
inlawrev-2784	244	13	the	the	DET
inlawrev-2784	244	14	enacted	enact	VERB
inlawrev-2784	244	15	regulation	regulation	NOUN
inlawrev-2784	244	16	section	section	NOUN
inlawrev-2784	244	17	25.25	25.25	NUM
inlawrev-2784	244	18	18	18	NUM
inlawrev-2784	244	19	-	-	PUNCT
inlawrev-2784	244	20	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	244	21	)	)	PUNCT
inlawrev-2784	244	22	specifically	specifically	ADV
inlawrev-2784	244	23	concerning	concern	VERB
inlawrev-2784	244	24	jointly	jointly	ADV
inlawrev-2784	244	25	held	hold	VERB
inlawrev-2784	244	26	property	property	NOUN
inlawrev-2784	244	27	differs	differ	NOUN
inlawrev-2784	244	28	in	in	ADP
inlawrev-2784	244	29	several	several	ADJ
inlawrev-2784	244	30	respects	respect	NOUN
inlawrev-2784	244	31	from	from	ADP
inlawrev-2784	244	32	that	that	PRON
inlawrev-2784	244	33	of	of	ADP
inlawrev-2784	244	34	its	its	PRON
inlawrev-2784	244	35	predecessor	predecessor	NOUN
inlawrev-2784	244	36	,	,	PUNCT
inlawrev-2784	244	37	the	the	DET
inlawrev-2784	244	38	proposed	propose	VERB
inlawrev-2784	244	39	regulation	regulation	NOUN
inlawrev-2784	244	40	25.2518	25.2518	NUM
inlawrev-2784	244	41	-	-	SYM
inlawrev-2784	244	42	2(d)(3).^^	2(d)(3).^^	NOUN
inlawrev-2784	244	43	the	the	DET
inlawrev-2784	244	44	enacted	enact	VERB
inlawrev-2784	244	45	regulation	regulation	NOUN
inlawrev-2784	244	46	reads	read	VERB
inlawrev-2784	244	47	as	as	SCONJ
inlawrev-2784	244	48	follows	follow	VERB
inlawrev-2784	244	49	:	:	PUNCT
inlawrev-2784	244	50	in	in	ADP
inlawrev-2784	244	51	general	general	ADJ
inlawrev-2784	244	52	.	.	PUNCT
inlawrev-2784	245	1	except	except	SCONJ
inlawrev-2784	245	2	as	as	ADV
inlawrev-2784	245	3	otherwise	otherwise	ADV
inlawrev-2784	245	4	provided	provide	VERB
inlawrev-2784	245	5	in	in	ADP
inlawrev-2784	245	6	paragraph	paragraph	NOUN
inlawrev-2784	245	7	(	(	PUNCT
inlawrev-2784	245	8	c)(4)(ii	c)(4)(ii	PROPN
inlawrev-2784	245	9	)	)	PUNCT
inlawrev-2784	245	10	of	of	ADP
inlawrev-2784	245	11	this	this	DET
inlawrev-2784	245	12	section	section	NOUN
inlawrev-2784	245	13	,	,	PUNCT
inlawrev-2784	245	14	a	a	DET
inlawrev-2784	245	15	quahfied	quahfie	VERB
inlawrev-2784	245	16	disclaimer	disclaimer	NOUN
inlawrev-2784	245	17	under	under	ADP
inlawrev-2784	245	18	section	section	NOUN
inlawrev-2784	245	19	2518(a	2518(a	NUM
inlawrev-2784	245	20	)	)	PUNCT
inlawrev-2784	245	21	of	of	ADP
inlawrev-2784	245	22	an	an	DET
inlawrev-2784	245	23	interest	interest	NOUN
inlawrev-2784	245	24	or	or	CCONJ
inlawrev-2784	245	25	any	any	DET
inlawrev-2784	245	26	portion	portion	NOUN
inlawrev-2784	245	27	of	of	ADP
inlawrev-2784	245	28	an	an	DET
inlawrev-2784	245	29	interest	interest	NOUN
inlawrev-2784	245	30	in	in	ADP
inlawrev-2784	245	31	a	a	DET
inlawrev-2784	245	32	joint	joint	ADJ
inlawrev-2784	245	33	tenancy	tenancy	NOUN
inlawrev-2784	245	34	or	or	CCONJ
inlawrev-2784	245	35	a	a	DET
inlawrev-2784	245	36	tenancy	tenancy	NOUN
inlawrev-2784	245	37	by	by	ADP
inlawrev-2784	245	38	the	the	DET
inlawrev-2784	245	39	entirety	entirety	NOUN
inlawrev-2784	245	40	must	must	AUX
inlawrev-2784	245	41	be	be	AUX
inlawrev-2784	245	42	made	make	VERB
inlawrev-2784	245	43	no	no	ADV
inlawrev-2784	245	44	later	later	ADV
inlawrev-2784	245	45	than	than	ADP
inlawrev-2784	245	46	9	9	NUM
inlawrev-2784	245	47	months	month	NOUN
inlawrev-2784	245	48	after	after	ADP
inlawrev-2784	245	49	the	the	DET
inlawrev-2784	245	50	transfer	transfer	NOUN
inlawrev-2784	245	51	creating	create	VERB
inlawrev-2784	245	52	the	the	DET
inlawrev-2784	245	53	tenancy	tenancy	NOUN
inlawrev-2784	245	54	.	.	PUNCT
inlawrev-2784	246	1	thus	thus	ADV
inlawrev-2784	246	2	,	,	PUNCT
inlawrev-2784	246	3	a	a	DET
inlawrev-2784	246	4	surviving	survive	VERB
inlawrev-2784	246	5	joint	joint	ADJ
inlawrev-2784	246	6	tenant	tenant	NOUN
inlawrev-2784	246	7	can	can	AUX
inlawrev-2784	246	8	not	not	PART
inlawrev-2784	246	9	disclaim	disclaim	VERB
inlawrev-2784	246	10	any	any	DET
inlawrev-2784	246	11	part	part	NOUN
inlawrev-2784	246	12	of	of	ADP
inlawrev-2784	246	13	the	the	DET
inlawrev-2784	246	14	interest	interest	NOUN
inlawrev-2784	246	15	,	,	PUNCT
inlawrev-2784	246	16	including	include	VERB
inlawrev-2784	246	17	the	the	DET
inlawrev-2784	246	18	survivorship	survivorship	NOUN
inlawrev-2784	246	19	interest	interest	NOUN
inlawrev-2784	246	20	,	,	PUNCT
inlawrev-2784	246	21	if	if	SCONJ
inlawrev-2784	246	22	more	more	ADJ
inlawrev-2784	246	23	than	than	ADP
inlawrev-2784	246	24	9	9	NUM
inlawrev-2784	246	25	months	month	NOUN
inlawrev-2784	246	26	have	have	AUX
inlawrev-2784	246	27	passed	pass	VERB
inlawrev-2784	246	28	since	since	SCONJ
inlawrev-2784	246	29	the	the	DET
inlawrev-2784	246	30	transfer	transfer	NOUN
inlawrev-2784	246	31	creating	create	VERB
inlawrev-2784	246	32	the	the	DET
inlawrev-2784	246	33	joint	joint	ADJ
inlawrev-2784	246	34	tenancy	tenancy	NOUN
inlawrev-2784	246	35	.	.	PUNCT
inlawrev-2784	247	1	in	in	ADP
inlawrev-2784	247	2	addition	addition	NOUN
inlawrev-2784	247	3	,	,	PUNCT
inlawrev-2784	247	4	a	a	DET
inlawrev-2784	247	5	joint	joint	ADJ
inlawrev-2784	247	6	tenant	tenant	NOUN
inlawrev-2784	247	7	can	can	AUX
inlawrev-2784	247	8	not	not	PART
inlawrev-2784	247	9	make	make	VERB
inlawrev-2784	247	10	a	a	DET
inlawrev-2784	247	11	qualified	qualified	ADJ
inlawrev-2784	247	12	disclaimer	disclaimer	NOUN
inlawrev-2784	247	13	of	of	ADP
inlawrev-2784	247	14	any	any	DET
inlawrev-2784	247	15	portion	portion	NOUN
inlawrev-2784	247	16	of	of	ADP
inlawrev-2784	247	17	the	the	DET
inlawrev-2784	247	18	joint	joint	ADJ
inlawrev-2784	247	19	interest	interest	NOUN
inlawrev-2784	247	20	attributable	attributable	ADJ
inlawrev-2784	247	21	to	to	ADP
inlawrev-2784	247	22	consideration	consideration	NOUN
inlawrev-2784	247	23	furnished	furnish	VERB
inlawrev-2784	247	24	by	by	ADP
inlawrev-2784	247	25	that	that	DET
inlawrev-2784	247	26	tenant	tenant	NOUN
inlawrev-2784	247	27	.	.	PUNCT
inlawrev-2784	247	28	"	"	PUNCT
inlawrev-2784	248	1	the	the	DET
inlawrev-2784	248	2	enacted	enact	VERB
inlawrev-2784	248	3	regulation	regulation	NOUN
inlawrev-2784	248	4	quoted	quote	VERB
inlawrev-2784	248	5	above	above	ADV
inlawrev-2784	248	6	did	do	AUX
inlawrev-2784	248	7	not	not	PART
inlawrev-2784	248	8	contain	contain	VERB
inlawrev-2784	248	9	the	the	DET
inlawrev-2784	248	10	language	language	NOUN
inlawrev-2784	248	11	of	of	ADP
inlawrev-2784	248	12	the	the	DET
inlawrev-2784	248	13	proposed	propose	VERB
inlawrev-2784	248	14	regulation	regulation	NOUN
inlawrev-2784	248	15	which	which	PRON
inlawrev-2784	248	16	required	require	VERB
inlawrev-2784	248	17	that	that	SCONJ
inlawrev-2784	248	18	the	the	DET
inlawrev-2784	248	19	entire	entire	ADJ
inlawrev-2784	248	20	interest	interest	NOUN
inlawrev-2784	248	21	subject	subject	ADJ
inlawrev-2784	248	22	to	to	ADP
inlawrev-2784	248	23	the	the	DET
inlawrev-2784	248	24	joint	joint	ADJ
inlawrev-2784	248	25	tenancy	tenancy	NOUN
inlawrev-2784	248	26	had	have	VERB
inlawrev-2784	248	27	to	to	PART
inlawrev-2784	248	28	be	be	AUX
inlawrev-2784	248	29	disclaimed	disclaim	VERB
inlawrev-2784	248	30	for	for	ADP
inlawrev-2784	248	31	the	the	DET
inlawrev-2784	248	32	disclaimer	disclaimer	NOUN
inlawrev-2784	248	33	to	to	PART
inlawrev-2784	248	34	quaufy.^^	quaufy.^^	VERB
inlawrev-2784	248	35	as	as	SCONJ
inlawrev-2784	248	36	one	one	NUM
inlawrev-2784	248	37	authority	authority	NOUN
inlawrev-2784	248	38	highughted	highughte	VERB
inlawrev-2784	248	39	,	,	PUNCT
inlawrev-2784	248	40	the	the	DET
inlawrev-2784	248	41	emphasis	emphasis	NOUN
inlawrev-2784	248	42	,	,	PUNCT
inlawrev-2784	248	43	under	under	ADP
inlawrev-2784	248	44	the	the	DET
inlawrev-2784	248	45	premise	premise	NOUN
inlawrev-2784	248	46	that	that	SCONJ
inlawrev-2784	248	47	joint	joint	ADJ
inlawrev-2784	248	48	tenants	tenant	NOUN
inlawrev-2784	248	49	own	own	VERB
inlawrev-2784	248	50	the	the	DET
inlawrev-2784	248	51	whole	whole	NOUN
inlawrev-2784	248	52	and	and	CCONJ
inlawrev-2784	248	53	no	no	DET
inlawrev-2784	248	54	transfer	transfer	NOUN
inlawrev-2784	248	55	takes	take	VERB
inlawrev-2784	248	56	place	place	NOUN
inlawrev-2784	248	57	at	at	ADP
inlawrev-2784	248	58	death	death	NOUN
inlawrev-2784	248	59	,	,	PUNCT
inlawrev-2784	248	60	is	be	AUX
inlawrev-2784	248	61	arguably	arguably	ADV
inlawrev-2784	248	62	consistent	consistent	ADJ
inlawrev-2784	248	63	with	with	ADP
inlawrev-2784	248	64	a	a	DET
inlawrev-2784	248	65	requirement	requirement	NOUN
inlawrev-2784	248	66	that	that	SCONJ
inlawrev-2784	248	67	a	a	DET
inlawrev-2784	248	68	joint	joint	ADJ
inlawrev-2784	248	69	tenant	tenant	NOUN
inlawrev-2784	248	70	must	must	AUX
inlawrev-2784	248	71	disclaim	disclaim	VERB
inlawrev-2784	248	72	the	the	DET
inlawrev-2784	248	73	whole	whole	ADJ
inlawrev-2784	248	74	interest^	interest^	NOUN
inlawrev-2784	248	75	'	'	NOUN
inlawrev-2784	248	76	*	*	PUNCT
inlawrev-2784	248	77	as	as	SCONJ
inlawrev-2784	248	78	was	be	AUX
inlawrev-2784	248	79	required	require	VERB
inlawrev-2784	248	80	by	by	ADP
inlawrev-2784	248	81	the	the	DET
inlawrev-2784	248	82	proposed	propose	VERB
inlawrev-2784	248	83	regulation	regulation	NOUN
inlawrev-2784	248	84	.	.	PUNCT
inlawrev-2784	248	85	^^	^^	PUNCT
inlawrev-2784	248	86	by	by	ADP
inlawrev-2784	248	87	leaving	leave	VERB
inlawrev-2784	248	88	out	out	ADP
inlawrev-2784	248	89	this	this	DET
inlawrev-2784	248	90	requirement	requirement	NOUN
inlawrev-2784	248	91	when	when	SCONJ
inlawrev-2784	248	92	enacting	enact	VERB
inlawrev-2784	248	93	the	the	DET
inlawrev-2784	248	94	proposed	propose	VERB
inlawrev-2784	248	95	regulations	regulation	NOUN
inlawrev-2784	248	96	,	,	PUNCT
inlawrev-2784	248	97	the	the	DET
inlawrev-2784	248	98	irs	irs	PROPN
inlawrev-2784	248	99	has	have	AUX
inlawrev-2784	248	100	begun	begin	VERB
inlawrev-2784	248	101	to	to	PART
inlawrev-2784	248	102	shift	shift	VERB
inlawrev-2784	248	103	its	its	PRON
inlawrev-2784	248	104	premise	premise	NOUN
inlawrev-2784	248	105	and	and	CCONJ
inlawrev-2784	248	106	recognize	recognize	VERB
inlawrev-2784	248	107	that	that	SCONJ
inlawrev-2784	248	108	the	the	DET
inlawrev-2784	248	109	survivorship	survivorship	NOUN
inlawrev-2784	248	110	interest	interest	NOUN
inlawrev-2784	248	111	is	be	AUX
inlawrev-2784	248	112	a	a	DET
inlawrev-2784	248	113	separate	separate	ADJ
inlawrev-2784	248	114	interest	interest	NOUN
inlawrev-2784	248	115	.	.	PUNCT
inlawrev-2784	248	116	^^	^^	PUNCT
inlawrev-2784	249	1	'	'	PUNCT
inlawrev-2784	249	2	prop	prop	NOUN
inlawrev-2784	249	3	.	.	PUNCT
inlawrev-2784	250	1	treas	treas	PROPN
inlawrev-2784	250	2	.	.	PUNCT
inlawrev-2784	251	1	reg	reg	PROPN
inlawrev-2784	251	2	.	.	PUNCT
inlawrev-2784	252	1	§	§	PROPN
inlawrev-2784	252	2	25.2518	25.2518	NUM
inlawrev-2784	252	3	-	-	SYM
inlawrev-2784	252	4	2(d)(3	2(d)(3	NUM
inlawrev-2784	252	5	)	)	PUNCT
inlawrev-2784	252	6	,	,	PUNCT
inlawrev-2784	252	7	45	45	NUM
inlawrev-2784	252	8	fed	feed	VERB
inlawrev-2784	252	9	.	.	PUNCT
inlawrev-2784	253	1	reg	reg	PROPN
inlawrev-2784	253	2	.	.	PUNCT
inlawrev-2784	254	1	48,922	48,922	NUM
inlawrev-2784	254	2	(	(	PUNCT
inlawrev-2784	254	3	1980	1980	NUM
inlawrev-2784	254	4	)	)	PUNCT
inlawrev-2784	254	5	.	.	PUNCT
inlawrev-2784	255	1	see	see	VERB
inlawrev-2784	255	2	supra	supra	ADJ
inlawrev-2784	255	3	text	text	NOUN
inlawrev-2784	255	4	accompanying	accompanying	ADJ
inlawrev-2784	255	5	note	note	NOUN
inlawrev-2784	255	6	42	42	NUM
inlawrev-2784	255	7	for	for	ADP
inlawrev-2784	255	8	language	language	NOUN
inlawrev-2784	255	9	of	of	ADP
inlawrev-2784	255	10	regulation	regulation	NOUN
inlawrev-2784	255	11	.	.	PUNCT
inlawrev-2784	256	1	"	"	PUNCT
inlawrev-2784	256	2	treas	treas	PROPN
inlawrev-2784	256	3	.	.	PUNCT
inlawrev-2784	257	1	reg	reg	PROPN
inlawrev-2784	257	2	.	.	PUNCT
inlawrev-2784	258	1	§	§	PROPN
inlawrev-2784	258	2	25.2518	25.2518	NUM
inlawrev-2784	258	3	-	-	SYM
inlawrev-2784	258	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	258	5	)	)	PUNCT
inlawrev-2784	258	6	.	.	PUNCT
inlawrev-2784	259	1	subsection	subsection	NOUN
inlawrev-2784	259	2	(	(	PUNCT
inlawrev-2784	259	3	c)(4)(ii	c)(4)(ii	PROPN
inlawrev-2784	259	4	)	)	PUNCT
inlawrev-2784	259	5	is	be	AUX
inlawrev-2784	259	6	the	the	DET
inlawrev-2784	259	7	special	special	ADJ
inlawrev-2784	259	8	provision	provision	NOUN
inlawrev-2784	259	9	for	for	ADP
inlawrev-2784	259	10	joint	joint	ADJ
inlawrev-2784	259	11	tenancy	tenancy	NOUN
inlawrev-2784	259	12	created	create	VERB
inlawrev-2784	259	13	between	between	ADP
inlawrev-2784	259	14	spouses	spouse	NOUN
inlawrev-2784	259	15	between	between	ADP
inlawrev-2784	259	16	the	the	DET
inlawrev-2784	259	17	years	year	NOUN
inlawrev-2784	259	18	of	of	ADP
inlawrev-2784	259	19	1976	1976	NUM
inlawrev-2784	259	20	-	-	SYM
inlawrev-2784	259	21	82	82	NUM
inlawrev-2784	259	22	and	and	CCONJ
inlawrev-2784	259	23	reads	read	NOUN
inlawrev-2784	259	24	as	as	SCONJ
inlawrev-2784	259	25	follows	follow	VERB
inlawrev-2784	259	26	:	:	PUNCT
inlawrev-2784	259	27	(	(	PUNCT
inlawrev-2784	259	28	ii	ii	NOUN
inlawrev-2784	259	29	)	)	PUNCT
inlawrev-2784	259	30	tenancies	tenancy	NOUN
inlawrev-2784	259	31	in	in	ADP
inlawrev-2784	259	32	real	real	ADJ
inlawrev-2784	259	33	property	property	NOUN
inlawrev-2784	259	34	between	between	ADP
inlawrev-2784	259	35	spouses	spouse	NOUN
inlawrev-2784	259	36	created	create	VERB
inlawrev-2784	259	37	before	before	ADP
inlawrev-2784	259	38	1982	1982	NUM
inlawrev-2784	259	39	.	.	PUNCT
inlawrev-2784	260	1	in	in	ADP
inlawrev-2784	260	2	the	the	DET
inlawrev-2784	260	3	case	case	NOUN
inlawrev-2784	260	4	of	of	ADP
inlawrev-2784	260	5	joint	joint	ADJ
inlawrev-2784	260	6	tenancies	tenancy	NOUN
inlawrev-2784	260	7	between	between	ADP
inlawrev-2784	260	8	spouses	spouse	NOUN
inlawrev-2784	260	9	or	or	CCONJ
inlawrev-2784	260	10	a	a	DET
inlawrev-2784	260	11	tenancy	tenancy	NOUN
inlawrev-2784	260	12	by	by	ADP
inlawrev-2784	260	13	the	the	DET
inlawrev-2784	260	14	entirety	entirety	NOUN
inlawrev-2784	260	15	in	in	ADP
inlawrev-2784	260	16	real	real	ADJ
inlawrev-2784	260	17	property	property	NOUN
inlawrev-2784	260	18	created	create	VERB
inlawrev-2784	260	19	after	after	ADP
inlawrev-2784	260	20	1976	1976	NUM
inlawrev-2784	260	21	and	and	CCONJ
inlawrev-2784	260	22	before	before	ADP
inlawrev-2784	260	23	1982	1982	NUM
inlawrev-2784	260	24	where	where	SCONJ
inlawrev-2784	260	25	no	no	DET
inlawrev-2784	260	26	election	election	NOUN
inlawrev-2784	260	27	was	be	AUX
inlawrev-2784	260	28	made	make	VERB
inlawrev-2784	260	29	under	under	ADP
inlawrev-2784	260	30	section	section	NOUN
inlawrev-2784	260	31	2515	2515	NUM
inlawrev-2784	260	32	,	,	PUNCT
inlawrev-2784	260	33	the	the	DET
inlawrev-2784	260	34	surviving	surviving	NOUN
inlawrev-2784	260	35	spouse	spouse	NOUN
inlawrev-2784	260	36	must	must	AUX
inlawrev-2784	260	37	make	make	VERB
inlawrev-2784	260	38	a	a	DET
inlawrev-2784	260	39	qualified	qualified	ADJ
inlawrev-2784	260	40	disclaimer	disclaimer	NOUN
inlawrev-2784	260	41	no	no	ADV
inlawrev-2784	260	42	later	later	ADV
inlawrev-2784	260	43	than	than	ADP
inlawrev-2784	260	44	9	9	NUM
inlawrev-2784	260	45	months	month	NOUN
inlawrev-2784	260	46	after	after	ADP
inlawrev-2784	260	47	the	the	DET
inlawrev-2784	260	48	date	date	NOUN
inlawrev-2784	260	49	of	of	ADP
inlawrev-2784	260	50	death	death	NOUN
inlawrev-2784	260	51	of	of	ADP
inlawrev-2784	260	52	the	the	DET
inlawrev-2784	260	53	first	first	ADJ
inlawrev-2784	260	54	spouse	spouse	NOUN
inlawrev-2784	260	55	to	to	PART
inlawrev-2784	260	56	die	die	VERB
inlawrev-2784	260	57	.	.	PUNCT
inlawrev-2784	261	1	such	such	DET
inlawrev-2784	261	2	a	a	DET
inlawrev-2784	261	3	quahfied	quahfie	VERB
inlawrev-2784	261	4	disclaimer	disclaimer	NOUN
inlawrev-2784	261	5	will	will	AUX
inlawrev-2784	261	6	be	be	AUX
inlawrev-2784	261	7	effective	effective	ADJ
inlawrev-2784	261	8	for	for	ADP
inlawrev-2784	261	9	—	—	PUNCT
inlawrev-2784	261	10	(	(	PUNCT
inlawrev-2784	261	11	a	a	X
inlawrev-2784	261	12	)	)	PUNCT
inlawrev-2784	261	13	the	the	DET
inlawrev-2784	261	14	entire	entire	ADJ
inlawrev-2784	261	15	joint	joint	ADJ
inlawrev-2784	261	16	interest	interest	NOUN
inlawrev-2784	261	17	(	(	PUNCT
inlawrev-2784	261	18	except	except	SCONJ
inlawrev-2784	261	19	any	any	DET
inlawrev-2784	261	20	portion	portion	NOUN
inlawrev-2784	261	21	attributable	attributable	ADJ
inlawrev-2784	261	22	to	to	ADP
inlawrev-2784	261	23	consideration	consideration	NOUN
inlawrev-2784	261	24	furnished	furnish	VERB
inlawrev-2784	261	25	by	by	ADP
inlawrev-2784	261	26	the	the	DET
inlawrev-2784	261	27	surviving	surviving	NOUN
inlawrev-2784	261	28	spouse	spouse	NOUN
inlawrev-2784	261	29	)	)	PUNCT
inlawrev-2784	261	30	if	if	SCONJ
inlawrev-2784	261	31	the	the	DET
inlawrev-2784	261	32	date	date	NOUN
inlawrev-2784	261	33	of	of	ADP
inlawrev-2784	261	34	death	death	NOUN
inlawrev-2784	261	35	of	of	ADP
inlawrev-2784	261	36	the	the	DET
inlawrev-2784	261	37	deceased	deceased	ADJ
inlawrev-2784	261	38	spouse	spouse	NOUN
inlawrev-2784	261	39	is	be	AUX
inlawrev-2784	261	40	before	before	ADP
inlawrev-2784	261	41	1982	1982	NUM
inlawrev-2784	261	42	;	;	PUNCT
inlawrev-2784	261	43	or	or	CCONJ
inlawrev-2784	261	44	(	(	PUNCT
inlawrev-2784	261	45	b	b	NOUN
inlawrev-2784	261	46	)	)	PUNCT
inlawrev-2784	261	47	one	one	NUM
inlawrev-2784	261	48	-	-	PUNCT
inlawrev-2784	261	49	half	half	NOUN
inlawrev-2784	261	50	the	the	DET
inlawrev-2784	261	51	value	value	NOUN
inlawrev-2784	261	52	of	of	ADP
inlawrev-2784	261	53	the	the	DET
inlawrev-2784	261	54	joint	joint	ADJ
inlawrev-2784	261	55	interest	interest	NOUN
inlawrev-2784	261	56	if	if	SCONJ
inlawrev-2784	261	57	the	the	DET
inlawrev-2784	261	58	date	date	NOUN
inlawrev-2784	261	59	of	of	ADP
inlawrev-2784	261	60	death	death	NOUN
inlawrev-2784	261	61	of	of	ADP
inlawrev-2784	261	62	the	the	DET
inlawrev-2784	261	63	deceased	deceased	ADJ
inlawrev-2784	261	64	spouse	spouse	NOUN
inlawrev-2784	261	65	is	be	AUX
inlawrev-2784	261	66	after	after	ADP
inlawrev-2784	261	67	1981	1981	NUM
inlawrev-2784	261	68	.	.	PUNCT
inlawrev-2784	262	1	^^see	^^see	PUNCT
inlawrev-2784	262	2	supra	supra	ADJ
inlawrev-2784	262	3	text	text	PROPN
inlawrev-2784	262	4	accompanying	accompanying	ADJ
inlawrev-2784	262	5	note	note	NOUN
inlawrev-2784	262	6	42	42	NUM
inlawrev-2784	262	7	.	.	PUNCT
inlawrev-2784	263	1	'	'	PUNCT
inlawrev-2784	263	2	"	"	PUNCT
inlawrev-2784	263	3	uchtmann	uchtmann	ADJ
inlawrev-2784	263	4	,	,	PUNCT
inlawrev-2784	263	5	supra	supra	ADJ
inlawrev-2784	263	6	note	note	NOUN
inlawrev-2784	263	7	47	47	NUM
inlawrev-2784	263	8	,	,	PUNCT
inlawrev-2784	263	9	at	at	ADP
inlawrev-2784	263	10	338	338	NUM
inlawrev-2784	263	11	.	.	PUNCT
inlawrev-2784	264	1	"	"	PUNCT
inlawrev-2784	264	2	prop	prop	NOUN
inlawrev-2784	264	3	.	.	PUNCT
inlawrev-2784	265	1	treas	treas	PROPN
inlawrev-2784	265	2	.	.	PUNCT
inlawrev-2784	266	1	reg	reg	PROPN
inlawrev-2784	266	2	.	.	PUNCT
inlawrev-2784	267	1	§	§	PROPN
inlawrev-2784	267	2	25.25	25.25	NUM
inlawrev-2784	267	3	18	18	NUM
inlawrev-2784	267	4	-	-	SYM
inlawrev-2784	267	5	2(d)(3	2(d)(3	NUM
inlawrev-2784	267	6	)	)	PUNCT
inlawrev-2784	267	7	,	,	PUNCT
inlawrev-2784	267	8	45	45	NUM
inlawrev-2784	267	9	fed	feed	VERB
inlawrev-2784	267	10	.	.	PUNCT
inlawrev-2784	268	1	reg	reg	PROPN
inlawrev-2784	268	2	.	.	PUNCT
inlawrev-2784	269	1	48,926	48,926	NUM
inlawrev-2784	269	2	(	(	PUNCT
inlawrev-2784	269	3	1980	1980	NUM
inlawrev-2784	269	4	)	)	PUNCT
inlawrev-2784	269	5	.	.	PUNCT
inlawrev-2784	270	1	see	see	VERB
inlawrev-2784	270	2	supra	supra	ADJ
inlawrev-2784	270	3	text	text	NOUN
inlawrev-2784	270	4	accompanying	accompanying	ADJ
inlawrev-2784	270	5	note	note	NOUN
inlawrev-2784	270	6	42	42	NUM
inlawrev-2784	270	7	for	for	ADP
inlawrev-2784	270	8	language	language	NOUN
inlawrev-2784	270	9	of	of	ADP
inlawrev-2784	270	10	regulation	regulation	NOUN
inlawrev-2784	270	11	.	.	PUNCT
inlawrev-2784	271	1	'	'	PUNCT
inlawrev-2784	271	2	^in	^in	ADP
inlawrev-2784	271	3	the	the	DET
inlawrev-2784	271	4	brief	brief	NOUN
inlawrev-2784	271	5	for	for	ADP
inlawrev-2784	271	6	petitioner	petitioner	NOUN
inlawrev-2784	271	7	at	at	ADP
inlawrev-2784	271	8	16	16	NUM
inlawrev-2784	271	9	-	-	SYM
inlawrev-2784	271	10	17	17	NUM
inlawrev-2784	271	11	,	,	PUNCT
inlawrev-2784	271	12	kennedy	kennedy	PROPN
inlawrev-2784	271	13	v.	v.	PROPN
inlawrev-2784	271	14	commissioner	commissioner	PROPN
inlawrev-2784	271	15	,	,	PUNCT
inlawrev-2784	271	16	804	804	NUM
inlawrev-2784	271	17	f.2d	f.2d	NOUN
inlawrev-2784	271	18	1332	1332	NUM
inlawrev-2784	271	19	(	(	PUNCT
inlawrev-2784	271	20	7th	7th	ADJ
inlawrev-2784	271	21	1988	1988	NUM
inlawrev-2784	271	22	]	]	PUNCT
inlawrev-2784	271	23	disclaimer	disclaimer	NOUN
inlawrev-2784	271	24	of	of	ADP
inlawrev-2784	271	25	joint	joint	ADJ
inlawrev-2784	271	26	tenancy	tenancy	NOUN
inlawrev-2784	271	27	679	679	NUM
inlawrev-2784	271	28	the	the	DET
inlawrev-2784	271	29	service	service	NOUN
inlawrev-2784	271	30	's	's	PART
inlawrev-2784	271	31	recognition	recognition	NOUN
inlawrev-2784	271	32	that	that	SCONJ
inlawrev-2784	271	33	separate	separate	ADJ
inlawrev-2784	271	34	interests	interest	NOUN
inlawrev-2784	271	35	do	do	AUX
inlawrev-2784	271	36	exist	exist	VERB
inlawrev-2784	271	37	can	can	AUX
inlawrev-2784	271	38	also	also	ADV
inlawrev-2784	271	39	be	be	AUX
inlawrev-2784	271	40	seen	see	VERB
inlawrev-2784	271	41	in	in	ADP
inlawrev-2784	271	42	treasury	treasury	NOUN
inlawrev-2784	271	43	regulation	regulation	NOUN
inlawrev-2784	271	44	section	section	NOUN
inlawrev-2784	271	45	25.2518	25.2518	NUM
inlawrev-2784	271	46	-	-	SYM
inlawrev-2784	271	47	2(d)(i	2(d)(i	NUM
inlawrev-2784	271	48	)	)	PUNCT
inlawrev-2784	271	49	.	.	PUNCT
inlawrev-2784	272	1	in	in	ADP
inlawrev-2784	272	2	this	this	DET
inlawrev-2784	272	3	regulation	regulation	NOUN
inlawrev-2784	272	4	,	,	PUNCT
inlawrev-2784	272	5	the	the	DET
inlawrev-2784	272	6	irs	irs	PROPN
inlawrev-2784	272	7	changed	change	VERB
inlawrev-2784	272	8	its	its	PRON
inlawrev-2784	272	9	earlier	early	ADJ
inlawrev-2784	272	10	position	position	NOUN
inlawrev-2784	272	11	that	that	SCONJ
inlawrev-2784	272	12	by	by	ADP
inlawrev-2784	272	13	accepting	accept	VERB
inlawrev-2784	272	14	benefits	benefit	NOUN
inlawrev-2784	272	15	from	from	ADP
inlawrev-2784	272	16	any	any	DET
inlawrev-2784	272	17	part	part	NOUN
inlawrev-2784	272	18	of	of	ADP
inlawrev-2784	272	19	the	the	DET
inlawrev-2784	272	20	joint	joint	ADJ
inlawrev-2784	272	21	tenancy	tenancy	NOUN
inlawrev-2784	272	22	property	property	NOUN
inlawrev-2784	272	23	,	,	PUNCT
inlawrev-2784	272	24	a	a	DET
inlawrev-2784	272	25	person	person	NOUN
inlawrev-2784	272	26	has	have	AUX
inlawrev-2784	272	27	accepted	accept	VERB
inlawrev-2784	272	28	benefits	benefit	NOUN
inlawrev-2784	272	29	from	from	ADP
inlawrev-2784	272	30	the	the	DET
inlawrev-2784	272	31	whole	whole	NOUN
inlawrev-2784	272	32	of	of	ADP
inlawrev-2784	272	33	the	the	DET
inlawrev-2784	272	34	jointly	jointly	ADV
inlawrev-2784	272	35	owned	own	VERB
inlawrev-2784	272	36	property	property	NOUN
inlawrev-2784	272	37	.	.	PUNCT
inlawrev-2784	272	38	^^	^^	PUNCT
inlawrev-2784	273	1	the	the	DET
inlawrev-2784	273	2	section	section	NOUN
inlawrev-2784	273	3	reads	read	VERB
inlawrev-2784	273	4	in	in	ADP
inlawrev-2784	273	5	part	part	NOUN
inlawrev-2784	273	6	:	:	PUNCT
inlawrev-2784	273	7	the	the	DET
inlawrev-2784	273	8	acceptance	acceptance	NOUN
inlawrev-2784	273	9	of	of	ADP
inlawrev-2784	273	10	one	one	NUM
inlawrev-2784	273	11	interest	interest	NOUN
inlawrev-2784	273	12	in	in	ADP
inlawrev-2784	273	13	property	property	NOUN
inlawrev-2784	273	14	will	will	AUX
inlawrev-2784	273	15	not	not	PART
inlawrev-2784	273	16	,	,	PUNCT
inlawrev-2784	273	17	by	by	ADP
inlawrev-2784	273	18	itself	itself	PRON
inlawrev-2784	273	19	,	,	PUNCT
inlawrev-2784	273	20	constitute	constitute	VERB
inlawrev-2784	273	21	an	an	DET
inlawrev-2784	273	22	acceptance	acceptance	NOUN
inlawrev-2784	273	23	of	of	ADP
inlawrev-2784	273	24	any	any	DET
inlawrev-2784	273	25	other	other	ADJ
inlawrev-2784	273	26	separate	separate	ADJ
inlawrev-2784	273	27	interests	interest	NOUN
inlawrev-2784	273	28	created	create	VERB
inlawrev-2784	273	29	by	by	ADP
inlawrev-2784	273	30	the	the	DET
inlawrev-2784	273	31	transferor	transferor	NOUN
inlawrev-2784	273	32	and	and	CCONJ
inlawrev-2784	273	33	held	hold	VERB
inlawrev-2784	273	34	by	by	ADP
inlawrev-2784	273	35	the	the	DET
inlawrev-2784	273	36	disclaimant	disclaimant	NOUN
inlawrev-2784	273	37	in	in	ADP
inlawrev-2784	273	38	the	the	DET
inlawrev-2784	273	39	same	same	ADJ
inlawrev-2784	273	40	property	property	NOUN
inlawrev-2784	273	41	.	.	PUNCT
inlawrev-2784	274	1	in	in	ADP
inlawrev-2784	274	2	the	the	DET
inlawrev-2784	274	3	case	case	NOUN
inlawrev-2784	274	4	of	of	ADP
inlawrev-2784	274	5	residential	residential	ADJ
inlawrev-2784	274	6	property	property	NOUN
inlawrev-2784	274	7	,	,	PUNCT
inlawrev-2784	274	8	held	hold	VERB
inlawrev-2784	274	9	in	in	ADP
inlawrev-2784	274	10	joint	joint	ADJ
inlawrev-2784	274	11	tenancy	tenancy	NOUN
inlawrev-2784	274	12	by	by	ADP
inlawrev-2784	274	13	some	some	PRON
inlawrev-2784	274	14	or	or	CCONJ
inlawrev-2784	274	15	all	all	PRON
inlawrev-2784	274	16	of	of	ADP
inlawrev-2784	274	17	the	the	DET
inlawrev-2784	274	18	residents	resident	NOUN
inlawrev-2784	274	19	,	,	PUNCT
inlawrev-2784	274	20	a	a	DET
inlawrev-2784	274	21	joint	joint	ADJ
inlawrev-2784	274	22	tenant	tenant	NOUN
inlawrev-2784	274	23	will	will	AUX
inlawrev-2784	274	24	not	not	PART
inlawrev-2784	274	25	be	be	AUX
inlawrev-2784	274	26	considered	consider	VERB
inlawrev-2784	274	27	to	to	PART
inlawrev-2784	274	28	have	have	AUX
inlawrev-2784	274	29	accepted	accept	VERB
inlawrev-2784	274	30	the	the	DET
inlawrev-2784	274	31	joint	joint	ADJ
inlawrev-2784	274	32	interest	interest	NOUN
inlawrev-2784	274	33	merely	merely	ADV
inlawrev-2784	274	34	because	because	SCONJ
inlawrev-2784	274	35	the	the	DET
inlawrev-2784	274	36	tenant	tenant	NOUN
inlawrev-2784	274	37	resided	reside	VERB
inlawrev-2784	274	38	on	on	ADP
inlawrev-2784	274	39	the	the	DET
inlawrev-2784	274	40	property	property	NOUN
inlawrev-2784	274	41	prior	prior	ADV
inlawrev-2784	274	42	to	to	ADP
inlawrev-2784	274	43	disclaiming	disclaim	VERB
inlawrev-2784	274	44	his	his	PRON
inlawrev-2784	274	45	interest	interest	NOUN
inlawrev-2784	274	46	in	in	ADP
inlawrev-2784	274	47	the	the	DET
inlawrev-2784	274	48	property	property	NOUN
inlawrev-2784	274	49	.	.	PUNCT
inlawrev-2784	274	50	^^	^^	PUNCT
inlawrev-2784	275	1	although	although	SCONJ
inlawrev-2784	275	2	the	the	DET
inlawrev-2784	275	3	service	service	NOUN
inlawrev-2784	275	4	did	do	AUX
inlawrev-2784	275	5	make	make	VERB
inlawrev-2784	275	6	minor	minor	ADJ
inlawrev-2784	275	7	revisions	revision	NOUN
inlawrev-2784	275	8	in	in	ADP
inlawrev-2784	275	9	the	the	DET
inlawrev-2784	275	10	regulations	regulation	NOUN
inlawrev-2784	275	11	regarding	regard	VERB
inlawrev-2784	275	12	joint	joint	ADJ
inlawrev-2784	275	13	property	property	NOUN
inlawrev-2784	275	14	,	,	PUNCT
inlawrev-2784	275	15	it	it	PRON
inlawrev-2784	275	16	retained	retain	VERB
inlawrev-2784	275	17	its	its	PRON
inlawrev-2784	275	18	earher	earher	ADJ
inlawrev-2784	275	19	position	position	NOUN
inlawrev-2784	275	20	that	that	SCONJ
inlawrev-2784	275	21	a	a	DET
inlawrev-2784	275	22	qualified	qualified	ADJ
inlawrev-2784	275	23	disclaimer	disclaimer	NOUN
inlawrev-2784	275	24	must	must	AUX
inlawrev-2784	275	25	be	be	AUX
inlawrev-2784	275	26	made	make	VERB
inlawrev-2784	275	27	within	within	ADP
inlawrev-2784	275	28	nine	nine	NUM
inlawrev-2784	275	29	months	month	NOUN
inlawrev-2784	275	30	of	of	ADP
inlawrev-2784	275	31	the	the	DET
inlawrev-2784	275	32	creation	creation	NOUN
inlawrev-2784	275	33	of	of	ADP
inlawrev-2784	275	34	the	the	DET
inlawrev-2784	275	35	tenancy	tenancy	NOUN
inlawrev-2784	275	36	.	.	PUNCT
inlawrev-2784	275	37	^^	^^	PUNCT
inlawrev-2784	276	1	this	this	DET
inlawrev-2784	276	2	position	position	NOUN
inlawrev-2784	276	3	is	be	AUX
inlawrev-2784	276	4	not	not	PART
inlawrev-2784	276	5	consistent	consistent	ADJ
inlawrev-2784	276	6	with	with	ADP
inlawrev-2784	276	7	the	the	DET
inlawrev-2784	276	8	other	other	ADJ
inlawrev-2784	276	9	changes	change	NOUN
inlawrev-2784	276	10	made	make	VERB
inlawrev-2784	276	11	in	in	ADP
inlawrev-2784	276	12	the	the	DET
inlawrev-2784	276	13	proposed	propose	VERB
inlawrev-2784	276	14	regulations	regulation	NOUN
inlawrev-2784	276	15	discussed	discuss	VERB
inlawrev-2784	276	16	above	above	ADP
inlawrev-2784	276	17	which	which	PRON
inlawrev-2784	276	18	neglected	neglect	VERB
inlawrev-2784	276	19	the	the	DET
inlawrev-2784	276	20	irs	irs	PROPN
inlawrev-2784	276	21	's	's	PART
inlawrev-2784	276	22	recognition	recognition	NOUN
inlawrev-2784	276	23	of	of	ADP
inlawrev-2784	276	24	the	the	DET
inlawrev-2784	276	25	separateness	separateness	NOUN
inlawrev-2784	276	26	of	of	ADP
inlawrev-2784	276	27	the	the	DET
inlawrev-2784	276	28	survivorship	survivorship	NOUN
inlawrev-2784	276	29	interest	interest	NOUN
inlawrev-2784	276	30	.	.	PUNCT
inlawrev-2784	277	1	when	when	SCONJ
inlawrev-2784	277	2	enacting	enact	VERB
inlawrev-2784	277	3	the	the	DET
inlawrev-2784	277	4	regulations	regulation	NOUN
inlawrev-2784	277	5	,	,	PUNCT
inlawrev-2784	277	6	the	the	DET
inlawrev-2784	277	7	irs	irs	PROPN
inlawrev-2784	277	8	noted	note	VERB
inlawrev-2784	277	9	that	that	SCONJ
inlawrev-2784	277	10	some	some	DET
inlawrev-2784	277	11	authorities	authority	NOUN
inlawrev-2784	277	12	disagreed	disagree	VERB
inlawrev-2784	277	13	with	with	ADP
inlawrev-2784	277	14	its	its	PRON
inlawrev-2784	277	15	position	position	NOUN
inlawrev-2784	277	16	that	that	SCONJ
inlawrev-2784	277	17	a	a	DET
inlawrev-2784	277	18	qualified	qualified	ADJ
inlawrev-2784	277	19	disclaimer	disclaimer	NOUN
inlawrev-2784	277	20	must	must	AUX
inlawrev-2784	277	21	be	be	AUX
inlawrev-2784	277	22	made	make	VERB
inlawrev-2784	277	23	within	within	ADP
inlawrev-2784	277	24	nine	nine	NUM
inlawrev-2784	277	25	months	month	NOUN
inlawrev-2784	277	26	of	of	ADP
inlawrev-2784	277	27	the	the	DET
inlawrev-2784	277	28	creation	creation	NOUN
inlawrev-2784	277	29	of	of	ADP
inlawrev-2784	277	30	the	the	DET
inlawrev-2784	277	31	tenancy	tenancy	NOUN
inlawrev-2784	277	32	.	.	PUNCT
inlawrev-2784	278	1	^	^	NOUN
inlawrev-2784	278	2	°	°	SCONJ
inlawrev-2784	278	3	the	the	DET
inlawrev-2784	278	4	irs	irs	PROPN
inlawrev-2784	278	5	still	still	ADV
inlawrev-2784	278	6	retained	retain	VERB
inlawrev-2784	278	7	its	its	PRON
inlawrev-2784	278	8	position	position	NOUN
inlawrev-2784	278	9	,	,	PUNCT
inlawrev-2784	278	10	however	however	ADV
inlawrev-2784	278	11	,	,	PUNCT
inlawrev-2784	278	12	because	because	SCONJ
inlawrev-2784	278	13	of	of	ADP
inlawrev-2784	278	14	the	the	DET
inlawrev-2784	278	15	holding	holding	NOUN
inlawrev-2784	278	16	in	in	ADP
inlawrev-2784	278	17	the	the	DET
inlawrev-2784	278	18	tax	tax	NOUN
inlawrev-2784	278	19	court	court	NOUN
inlawrev-2784	278	20	memorandum	memorandum	NOUN
inlawrev-2784	278	21	opinion	opinion	NOUN
inlawrev-2784	278	22	oi	oi	PROPN
inlawrev-2784	278	23	kennedy	kennedy	PROPN
inlawrev-2784	279	1	v.	v.	PROPN
inlawrev-2784	279	2	commissioner,^^	commissioner,^^	PROPN
inlawrev-2784	280	1	that	that	PRON
inlawrev-2784	280	2	*	*	PUNCT
inlawrev-2784	280	3	'	'	VERB
inlawrev-2784	280	4	each	each	DET
inlawrev-2784	280	5	joint	joint	ADJ
inlawrev-2784	280	6	tenant	tenant	NOUN
inlawrev-2784	280	7	receives	receive	VERB
inlawrev-2784	280	8	an	an	DET
inlawrev-2784	280	9	interest	interest	NOUN
inlawrev-2784	280	10	in	in	ADP
inlawrev-2784	280	11	the	the	DET
inlawrev-2784	280	12	entire	entire	ADJ
inlawrev-2784	280	13	property	property	NOUN
inlawrev-2784	280	14	subject	subject	NOUN
inlawrev-2784	280	15	to	to	ADP
inlawrev-2784	280	16	the	the	DET
inlawrev-2784	280	17	tenancy	tenancy	NOUN
inlawrev-2784	280	18	,	,	PUNCT
inlawrev-2784	280	19	as	as	ADV
inlawrev-2784	280	20	well	well	ADV
inlawrev-2784	280	21	as	as	ADP
inlawrev-2784	280	22	the	the	DET
inlawrev-2784	280	23	rights	right	NOUN
inlawrev-2784	280	24	of	of	ADP
inlawrev-2784	280	25	survivorship	survivorship	NOUN
inlawrev-2784	280	26	,	,	PUNCT
inlawrev-2784	280	27	at	at	ADP
inlawrev-2784	280	28	the	the	DET
inlawrev-2784	280	29	time	time	NOUN
inlawrev-2784	280	30	of	of	ADP
inlawrev-2784	280	31	the	the	DET
inlawrev-2784	280	32	transfer	transfer	NOUN
inlawrev-2784	280	33	creating	create	VERB
inlawrev-2784	280	34	the	the	DET
inlawrev-2784	280	35	joint	joint	ADJ
inlawrev-2784	280	36	interest	interest	NOUN
inlawrev-2784	280	37	.	.	PUNCT
inlawrev-2784	281	1	"	"	PUNCT
inlawrev-2784	281	2	^^	^^	NUM
inlawrev-2784	281	3	three	three	NUM
inlawrev-2784	281	4	months	month	NOUN
inlawrev-2784	281	5	after	after	SCONJ
inlawrev-2784	281	6	the	the	DET
inlawrev-2784	281	7	regulations	regulation	NOUN
inlawrev-2784	281	8	were	be	AUX
inlawrev-2784	281	9	enacted	enact	VERB
inlawrev-2784	281	10	,	,	PUNCT
inlawrev-2784	281	11	the	the	DET
inlawrev-2784	281	12	seventh	seventh	ADJ
inlawrev-2784	281	13	circuit	circuit	NOUN
inlawrev-2784	281	14	,	,	PUNCT
inlawrev-2784	281	15	in	in	ADP
inlawrev-2784	281	16	kennedy	kennedy	PROPN
inlawrev-2784	281	17	v.	v.	ADP
inlawrev-2784	281	18	commissioner,^^	commissioner,^^	PROPN
inlawrev-2784	281	19	found	find	VERB
inlawrev-2784	281	20	the	the	DET
inlawrev-2784	281	21	regulation	regulation	NOUN
inlawrev-2784	281	22	concerning	concern	VERB
inlawrev-2784	281	23	joint	joint	ADJ
inlawrev-2784	281	24	tenancy	tenancy	NOUN
inlawrev-2784	281	25	property	property	NOUN
inlawrev-2784	281	26	to	to	PART
inlawrev-2784	281	27	be	be	AUX
inlawrev-2784	281	28	inconsistent	inconsistent	ADJ
inlawrev-2784	281	29	with	with	ADP
inlawrev-2784	281	30	the	the	DET
inlawrev-2784	281	31	other	other	ADJ
inlawrev-2784	281	32	regulations	regulation	NOUN
inlawrev-2784	281	33	under	under	ADP
inlawrev-2784	281	34	cir	cir	NOUN
inlawrev-2784	281	35	.	.	PROPN
inlawrev-2784	281	36	1986	1986	NUM
inlawrev-2784	281	37	)	)	PUNCT
inlawrev-2784	282	1	(	(	PUNCT
inlawrev-2784	282	2	no	no	INTJ
inlawrev-2784	282	3	.	.	NOUN
inlawrev-2784	282	4	33349	33349	NUM
inlawrev-2784	282	5	-	-	SYM
inlawrev-2784	282	6	83	83	NUM
inlawrev-2784	282	7	)	)	PUNCT
inlawrev-2784	282	8	,	,	PUNCT
inlawrev-2784	282	9	petitioner	petitioner	NOUN
inlawrev-2784	282	10	's	's	PART
inlawrev-2784	282	11	counsel	counsel	NOUN
inlawrev-2784	282	12	argued	argue	VERB
inlawrev-2784	282	13	the	the	DET
inlawrev-2784	282	14	language	language	NOUN
inlawrev-2784	282	15	in	in	ADP
inlawrev-2784	282	16	the	the	DET
inlawrev-2784	282	17	proposed	propose	VERB
inlawrev-2784	282	18	regulation	regulation	NOUN
inlawrev-2784	282	19	requiring	require	VERB
inlawrev-2784	282	20	the	the	DET
inlawrev-2784	282	21	entire	entire	ADJ
inlawrev-2784	282	22	interest	interest	NOUN
inlawrev-2784	282	23	to	to	PART
inlawrev-2784	282	24	be	be	AUX
inlawrev-2784	282	25	disclaimed	disclaim	VERB
inlawrev-2784	282	26	was	be	AUX
inlawrev-2784	282	27	inconsistent	inconsistent	ADJ
inlawrev-2784	282	28	with	with	ADP
inlawrev-2784	282	29	§	§	PROPN
inlawrev-2784	282	30	2518(c)(1	2518(c)(1	NUM
inlawrev-2784	282	31	)	)	PUNCT
inlawrev-2784	282	32	which	which	PRON
inlawrev-2784	282	33	provided	provide	VERB
inlawrev-2784	282	34	for	for	ADP
inlawrev-2784	282	35	the	the	DET
inlawrev-2784	282	36	disclaimers	disclaimer	NOUN
inlawrev-2784	282	37	of	of	ADP
inlawrev-2784	282	38	undivided	undivided	ADJ
inlawrev-2784	282	39	interest	interest	NOUN
inlawrev-2784	282	40	in	in	ADP
inlawrev-2784	282	41	property	property	NOUN
inlawrev-2784	282	42	.	.	PUNCT
inlawrev-2784	283	1	this	this	DET
inlawrev-2784	283	2	argument	argument	NOUN
inlawrev-2784	283	3	highlighted	highlight	VERB
inlawrev-2784	283	4	one	one	NUM
inlawrev-2784	283	5	of	of	ADP
inlawrev-2784	283	6	the	the	DET
inlawrev-2784	283	7	reasons	reason	NOUN
inlawrev-2784	283	8	why	why	SCONJ
inlawrev-2784	283	9	the	the	DET
inlawrev-2784	283	10	language	language	NOUN
inlawrev-2784	283	11	was	be	AUX
inlawrev-2784	283	12	left	leave	VERB
inlawrev-2784	283	13	out	out	ADP
inlawrev-2784	283	14	of	of	ADP
inlawrev-2784	283	15	the	the	DET
inlawrev-2784	283	16	enacted	enact	VERB
inlawrev-2784	283	17	regulation	regulation	NOUN
inlawrev-2784	283	18	.	.	PUNCT
inlawrev-2784	284	1	^''see	^''see	PROPN
inlawrev-2784	284	2	supra	supra	PROPN
inlawrev-2784	284	3	notes	note	VERB
inlawrev-2784	284	4	49	49	NUM
inlawrev-2784	284	5	-	-	SYM
inlawrev-2784	284	6	50	50	NUM
inlawrev-2784	284	7	and	and	CCONJ
inlawrev-2784	284	8	accompanying	accompany	VERB
inlawrev-2784	284	9	text	text	NOUN
inlawrev-2784	284	10	.	.	PUNCT
inlawrev-2784	285	1	^«treas	^«treas	NUM
inlawrev-2784	285	2	.	.	PUNCT
inlawrev-2784	286	1	reg	reg	NOUN
inlawrev-2784	286	2	.	.	PUNCT
inlawrev-2784	287	1	§	§	PROPN
inlawrev-2784	287	2	25.25	25.25	NUM
inlawrev-2784	287	3	18	18	NUM
inlawrev-2784	287	4	-	-	PUNCT
inlawrev-2784	287	5	2(d)(l	2(d)(l	NOUN
inlawrev-2784	287	6	)	)	PUNCT
inlawrev-2784	287	7	(	(	PUNCT
inlawrev-2784	287	8	1986	1986	NUM
inlawrev-2784	287	9	)	)	PUNCT
inlawrev-2784	287	10	.	.	PUNCT
inlawrev-2784	288	1	^^id	^^id	NUM
inlawrev-2784	288	2	.	.	PUNCT
inlawrev-2784	289	1	§	§	PROPN
inlawrev-2784	289	2	25,2518	25,2518	PROPN
inlawrev-2784	289	3	-	-	PUNCT
inlawrev-2784	289	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	289	5	)	)	PUNCT
inlawrev-2784	290	1	.	.	PUNCT
inlawrev-2784	291	1	see	see	VERB
inlawrev-2784	291	2	supra	supra	ADJ
inlawrev-2784	291	3	text	text	NOUN
inlawrev-2784	291	4	accompanying	accompanying	ADJ
inlawrev-2784	291	5	note	note	NOUN
inlawrev-2784	291	6	52	52	NUM
inlawrev-2784	291	7	for	for	ADP
inlawrev-2784	291	8	language	language	NOUN
inlawrev-2784	291	9	of	of	ADP
inlawrev-2784	291	10	regulation	regulation	NOUN
inlawrev-2784	291	11	.	.	PUNCT
inlawrev-2784	292	1	«	«	PUNCT
inlawrev-2784	292	2	'	'	NUM
inlawrev-2784	292	3	51	51	NUM
inlawrev-2784	292	4	fed	fed	PROPN
inlawrev-2784	292	5	.	.	PUNCT
inlawrev-2784	293	1	reg	reg	PROPN
inlawrev-2784	293	2	.	.	PUNCT
inlawrev-2784	294	1	28,365	28,365	NUM
inlawrev-2784	294	2	,	,	PUNCT
inlawrev-2784	294	3	28,366	28,366	NUM
inlawrev-2784	294	4	(	(	PUNCT
inlawrev-2784	294	5	1986	1986	NUM
inlawrev-2784	294	6	)	)	PUNCT
inlawrev-2784	294	7	.	.	PUNCT
inlawrev-2784	295	1	^'kennedy	^'kennedy	PROPN
inlawrev-2784	295	2	v.	v.	PROPN
inlawrev-2784	295	3	commissioner	commissioner	PROPN
inlawrev-2784	295	4	,	,	PUNCT
inlawrev-2784	295	5	51	51	NUM
inlawrev-2784	295	6	t.c.m	t.c.m	NOUN
inlawrev-2784	295	7	.	.	PUNCT
inlawrev-2784	296	1	(	(	PUNCT
inlawrev-2784	296	2	cch	cch	PROPN
inlawrev-2784	296	3	)	)	PUNCT
inlawrev-2784	296	4	232	232	NUM
inlawrev-2784	296	5	,	,	PUNCT
inlawrev-2784	297	1	rev'd	rev'd	VERB
inlawrev-2784	297	2	,	,	PUNCT
inlawrev-2784	297	3	804	804	NUM
inlawrev-2784	297	4	f.2d	f.2d	NOUN
inlawrev-2784	297	5	1332	1332	NUM
inlawrev-2784	297	6	(	(	PUNCT
inlawrev-2784	297	7	7th	7th	ADJ
inlawrev-2784	297	8	cir	cir	NOUN
inlawrev-2784	297	9	.	.	PUNCT
inlawrev-2784	297	10	1986	1986	NUM
inlawrev-2784	297	11	)	)	PUNCT
inlawrev-2784	297	12	.	.	PUNCT
inlawrev-2784	298	1	^^51	^^51	PROPN
inlawrev-2784	299	1	fed	fed	PROPN
inlawrev-2784	299	2	.	.	PUNCT
inlawrev-2784	300	1	reg	reg	PROPN
inlawrev-2784	300	2	.	.	PUNCT
inlawrev-2784	301	1	28,365	28,365	NUM
inlawrev-2784	301	2	,	,	PUNCT
inlawrev-2784	301	3	28,366	28,366	NUM
inlawrev-2784	301	4	(	(	PUNCT
inlawrev-2784	301	5	1986	1986	NUM
inlawrev-2784	301	6	)	)	PUNCT
inlawrev-2784	301	7	.	.	PUNCT
inlawrev-2784	302	1	"	"	PUNCT
inlawrev-2784	302	2	804	804	NUM
inlawrev-2784	302	3	f.2d	f.2d	SYM
inlawrev-2784	302	4	1332	1332	NUM
inlawrev-2784	302	5	(	(	PUNCT
inlawrev-2784	302	6	7th	7th	ADJ
inlawrev-2784	302	7	cir	cir	NOUN
inlawrev-2784	302	8	.	.	PUNCT
inlawrev-2784	302	9	1986	1986	NUM
inlawrev-2784	302	10	)	)	PUNCT
inlawrev-2784	302	11	.	.	PUNCT
inlawrev-2784	303	1	680	680	NUM
inlawrev-2784	303	2	indiana	indiana	PROPN
inlawrev-2784	303	3	law	law	NOUN
inlawrev-2784	303	4	review	review	NOUN
inlawrev-2784	303	5	[	[	X
inlawrev-2784	303	6	vol	vol	NOUN
inlawrev-2784	303	7	.	.	PUNCT
inlawrev-2784	304	1	21:669	21:669	NUM
inlawrev-2784	304	2	section	section	NOUN
inlawrev-2784	304	3	2518	2518	NUM
inlawrev-2784	304	4	and	and	CCONJ
inlawrev-2784	304	5	overruled	overrule	VERB
inlawrev-2784	304	6	the	the	DET
inlawrev-2784	304	7	kennedy	kennedy	PROPN
inlawrev-2784	304	8	memorandum	memorandum	PROPN
inlawrev-2784	304	9	opinion^	opinion^	PROPN
inlawrev-2784	304	10	'	'	PROPN
inlawrev-2784	304	11	*	*	PUNCT
inlawrev-2784	304	12	upon	upon	SCONJ
inlawrev-2784	304	13	which	which	PRON
inlawrev-2784	304	14	the	the	DET
inlawrev-2784	304	15	service	service	NOUN
inlawrev-2784	304	16	had	have	VERB
inlawrev-2784	304	17	rehed.^^	rehed.^^	NUM
inlawrev-2784	304	18	3	3	NUM
inlawrev-2784	304	19	.	.	PUNCT
inlawrev-2784	305	1	criticism	criticism	NOUN
inlawrev-2784	305	2	of	of	ADP
inlawrev-2784	305	3	the	the	DET
inlawrev-2784	305	4	service	service	NOUN
inlawrev-2784	305	5	's	's	PART
inlawrev-2784	305	6	current	current	ADJ
inlawrev-2784	305	7	position.—the	position.—the	PRON
inlawrev-2784	305	8	service	service	NOUN
inlawrev-2784	305	9	's	's	PART
inlawrev-2784	305	10	position	position	NOUN
inlawrev-2784	305	11	has	have	AUX
inlawrev-2784	305	12	been	be	AUX
inlawrev-2784	305	13	criticized	criticize	VERB
inlawrev-2784	305	14	as	as	ADP
inlawrev-2784	305	15	being	be	AUX
inlawrev-2784	305	16	fundamentally	fundamentally	ADV
inlawrev-2784	305	17	flawed	flawed	ADJ
inlawrev-2784	305	18	:	:	PUNCT
inlawrev-2784	305	19	"	"	PUNCT
inlawrev-2784	305	20	based	base	VERB
inlawrev-2784	305	21	on	on	ADP
inlawrev-2784	305	22	shadowy	shadowy	ADJ
inlawrev-2784	305	23	and	and	CCONJ
inlawrev-2784	305	24	intricate	intricate	ADJ
inlawrev-2784	305	25	common	common	ADJ
inlawrev-2784	305	26	law	law	NOUN
inlawrev-2784	305	27	property	property	NOUN
inlawrev-2784	305	28	concepts	concept	NOUN
inlawrev-2784	305	29	and	and	CCONJ
inlawrev-2784	305	30	ancient	ancient	ADJ
inlawrev-2784	305	31	fictions	fiction	NOUN
inlawrev-2784	305	32	that	that	PRON
inlawrev-2784	305	33	bear	bear	VERB
inlawrev-2784	305	34	little	little	ADJ
inlawrev-2784	305	35	relationship	relationship	NOUN
inlawrev-2784	305	36	to	to	ADP
inlawrev-2784	305	37	contemporary	contemporary	ADJ
inlawrev-2784	305	38	property	property	NOUN
inlawrev-2784	305	39	law	law	NOUN
inlawrev-2784	305	40	and	and	CCONJ
inlawrev-2784	305	41	reality	reality	NOUN
inlawrev-2784	305	42	.	.	PUNCT
inlawrev-2784	306	1	"	"	PUNCT
inlawrev-2784	306	2	^^	^^	CCONJ
inlawrev-2784	306	3	it	it	PRON
inlawrev-2784	306	4	is	be	AUX
inlawrev-2784	306	5	not	not	PART
inlawrev-2784	306	6	too	too	ADV
inlawrev-2784	306	7	difficult	difficult	ADJ
inlawrev-2784	306	8	to	to	PART
inlawrev-2784	306	9	conceptualize	conceptualize	VERB
inlawrev-2784	306	10	that	that	SCONJ
inlawrev-2784	306	11	a	a	DET
inlawrev-2784	306	12	surviving	survive	VERB
inlawrev-2784	306	13	joint	joint	ADJ
inlawrev-2784	306	14	tenant	tenant	NOUN
inlawrev-2784	306	15	acquires	acquire	VERB
inlawrev-2784	306	16	greater	great	ADJ
inlawrev-2784	306	17	property	property	NOUN
inlawrev-2784	306	18	interest	interest	NOUN
inlawrev-2784	306	19	at	at	ADP
inlawrev-2784	306	20	the	the	DET
inlawrev-2784	306	21	death	death	NOUN
inlawrev-2784	306	22	of	of	ADP
inlawrev-2784	306	23	the	the	DET
inlawrev-2784	306	24	other	other	ADJ
inlawrev-2784	306	25	joint	joint	NOUN
inlawrev-2784	306	26	tenant.^^	tenant.^^	PUNCT
inlawrev-2784	306	27	in	in	ADP
inlawrev-2784	306	28	1932	1932	NUM
inlawrev-2784	306	29	the	the	DET
inlawrev-2784	306	30	united	united	PROPN
inlawrev-2784	306	31	states	states	PROPN
inlawrev-2784	306	32	supreme	supreme	PROPN
inlawrev-2784	306	33	court	court	PROPN
inlawrev-2784	306	34	recognized	recognize	VERB
inlawrev-2784	306	35	this	this	PRON
inlawrev-2784	306	36	in	in	ADP
inlawrev-2784	306	37	gwinn	gwinn	PROPN
inlawrev-2784	306	38	v.	v.	ADP
inlawrev-2784	306	39	commissioner,^^	commissioner,^^	PROPN
inlawrev-2784	306	40	where	where	SCONJ
inlawrev-2784	306	41	it	it	PRON
inlawrev-2784	306	42	held	hold	VERB
inlawrev-2784	306	43	,	,	PUNCT
inlawrev-2784	306	44	although	although	SCONJ
inlawrev-2784	306	45	the	the	DET
inlawrev-2784	306	46	property	property	NOUN
inlawrev-2784	306	47	here	here	ADV
inlawrev-2784	306	48	involved	involve	VERB
inlawrev-2784	306	49	was	be	AUX
inlawrev-2784	306	50	held	hold	VERB
inlawrev-2784	306	51	under	under	ADP
inlawrev-2784	306	52	a	a	DET
inlawrev-2784	306	53	joint	joint	ADJ
inlawrev-2784	306	54	tenancy	tenancy	NOUN
inlawrev-2784	306	55	with	with	ADP
inlawrev-2784	306	56	the	the	DET
inlawrev-2784	306	57	right	right	NOUN
inlawrev-2784	306	58	of	of	ADP
inlawrev-2784	306	59	survivorship	survivorship	NOUN
inlawrev-2784	306	60	created	create	VERB
inlawrev-2784	306	61	by	by	ADP
inlawrev-2784	306	62	the	the	PRON
inlawrev-2784	306	63	.	.	PUNCT
inlawrev-2784	306	64	.	.	PUNCT
inlawrev-2784	306	65	.	.	PUNCT
inlawrev-2784	307	1	transfer	transfer	NOUN
inlawrev-2784	307	2	,	,	PUNCT
inlawrev-2784	307	3	the	the	DET
inlawrev-2784	307	4	rights	right	NOUN
inlawrev-2784	307	5	of	of	ADP
inlawrev-2784	307	6	the	the	DET
inlawrev-2784	307	7	possible	possible	ADJ
inlawrev-2784	307	8	survivor	survivor	NOUN
inlawrev-2784	307	9	were	be	AUX
inlawrev-2784	307	10	not	not	PART
inlawrev-2784	307	11	then	then	ADV
inlawrev-2784	307	12	irrevocably	irrevocably	ADV
inlawrev-2784	307	13	fixed	fix	VERB
inlawrev-2784	307	14	,	,	PUNCT
inlawrev-2784	307	15	since	since	SCONJ
inlawrev-2784	307	16	under	under	ADP
inlawrev-2784	307	17	the	the	DET
inlawrev-2784	307	18	state	state	NOUN
inlawrev-2784	307	19	laws	law	NOUN
inlawrev-2784	307	20	the	the	DET
inlawrev-2784	307	21	joint	joint	ADJ
inlawrev-2784	307	22	estate	estate	NOUN
inlawrev-2784	307	23	might	might	AUX
inlawrev-2784	307	24	have	have	AUX
inlawrev-2784	307	25	been	be	AUX
inlawrev-2784	307	26	terminated	terminate	VERB
inlawrev-2784	307	27	through	through	ADP
inlawrev-2784	307	28	voluntary	voluntary	ADJ
inlawrev-2784	307	29	conveyance	conveyance	NOUN
inlawrev-2784	307	30	by	by	ADP
inlawrev-2784	307	31	either	either	DET
inlawrev-2784	307	32	party	party	NOUN
inlawrev-2784	307	33	,	,	PUNCT
inlawrev-2784	307	34	through	through	ADP
inlawrev-2784	307	35	proceedings	proceeding	NOUN
inlawrev-2784	307	36	for	for	ADP
inlawrev-2784	307	37	partition	partition	NOUN
inlawrev-2784	307	38	,	,	PUNCT
inlawrev-2784	307	39	[	[	X
inlawrev-2784	307	40	or	or	CCONJ
inlawrev-2784	307	41	]	]	PUNCT
inlawrev-2784	307	42	by	by	ADP
inlawrev-2784	307	43	an	an	DET
inlawrev-2784	307	44	involuntary	involuntary	ADJ
inlawrev-2784	307	45	alienation	alienation	NOUN
inlawrev-2784	307	46	under	under	ADP
inlawrev-2784	307	47	an	an	DET
inlawrev-2784	307	48	execution	execution	NOUN
inlawrev-2784	307	49	....	....	PUNCT
inlawrev-2784	308	1	the	the	DET
inlawrev-2784	308	2	right	right	NOUN
inlawrev-2784	308	3	to	to	PART
inlawrev-2784	308	4	effect	effect	VERB
inlawrev-2784	308	5	these	these	DET
inlawrev-2784	308	6	changes	change	NOUN
inlawrev-2784	308	7	in	in	ADP
inlawrev-2784	308	8	the	the	DET
inlawrev-2784	308	9	estate	estate	NOUN
inlawrev-2784	308	10	was	be	AUX
inlawrev-2784	308	11	not	not	PART
inlawrev-2784	308	12	terminated	terminate	VERB
inlawrev-2784	308	13	until	until	ADP
inlawrev-2784	308	14	the	the	DET
inlawrev-2784	308	15	co	co	NOUN
inlawrev-2784	308	16	-	-	NOUN
inlawrev-2784	308	17	tenant	tenant	NOUN
inlawrev-2784	308	18	's	's	PART
inlawrev-2784	308	19	death	death	NOUN
inlawrev-2784	308	20	....	....	PUNCT
inlawrev-2784	309	1	the	the	DET
inlawrev-2784	309	2	death	death	NOUN
inlawrev-2784	309	3	became	become	VERB
inlawrev-2784	309	4	the	the	DET
inlawrev-2784	309	5	generating	generating	ADJ
inlawrev-2784	309	6	source	source	NOUN
inlawrev-2784	309	7	of	of	ADP
inlawrev-2784	309	8	definite	definite	ADJ
inlawrev-2784	309	9	accessions	accession	NOUN
inlawrev-2784	309	10	to	to	ADP
inlawrev-2784	309	11	the	the	DET
inlawrev-2784	309	12	survivor	survivor	NOUN
inlawrev-2784	309	13	's	's	PART
inlawrev-2784	309	14	property	property	NOUN
inlawrev-2784	309	15	rights	right	NOUN
inlawrev-2784	309	16	.	.	PUNCT
inlawrev-2784	310	1	^^	^^	PUNCT
inlawrev-2784	310	2	a	a	DET
inlawrev-2784	310	3	joint	joint	ADJ
inlawrev-2784	310	4	tenant	tenant	NOUN
inlawrev-2784	310	5	:	:	PUNCT
inlawrev-2784	310	6	must	must	AUX
inlawrev-2784	310	7	account	account	VERB
inlawrev-2784	310	8	to	to	ADP
inlawrev-2784	310	9	his	his	PRON
inlawrev-2784	310	10	co	co	NOUN
inlawrev-2784	310	11	-	-	NOUN
inlawrev-2784	310	12	tenants	tenant	NOUN
inlawrev-2784	310	13	for	for	ADP
inlawrev-2784	310	14	any	any	DET
inlawrev-2784	310	15	rent	rent	NOUN
inlawrev-2784	310	16	and	and	CCONJ
inlawrev-2784	310	17	profits	profit	NOUN
inlawrev-2784	310	18	exceeding	exceed	VERB
inlawrev-2784	310	19	his	his	PRON
inlawrev-2784	310	20	proportion;^^	proportion;^^	NOUN
inlawrev-2784	310	21	can	can	AUX
inlawrev-2784	310	22	only	only	ADV
inlawrev-2784	310	23	lease	lease	VERB
inlawrev-2784	310	24	his	his	PRON
inlawrev-2784	310	25	aliquot	aliquot	NOUN
inlawrev-2784	310	26	portion	portion	NOUN
inlawrev-2784	310	27	of	of	ADP
inlawrev-2784	310	28	^id	^id	PROPN
inlawrev-2784	310	29	.	.	PUNCT
inlawrev-2784	311	1	at	at	ADP
inlawrev-2784	311	2	1335	1335	NUM
inlawrev-2784	311	3	-	-	SYM
inlawrev-2784	311	4	36	36	NUM
inlawrev-2784	311	5	.	.	PUNCT
inlawrev-2784	312	1	^'51	^'51	PROPN
inlawrev-2784	312	2	fed	fed	PROPN
inlawrev-2784	312	3	.	.	PUNCT
inlawrev-2784	313	1	reg	reg	PROPN
inlawrev-2784	313	2	.	.	PUNCT
inlawrev-2784	314	1	28,365	28,365	NUM
inlawrev-2784	314	2	,	,	PUNCT
inlawrev-2784	314	3	28,366	28,366	NUM
inlawrev-2784	314	4	(	(	PUNCT
inlawrev-2784	314	5	1986	1986	NUM
inlawrev-2784	314	6	)	)	PUNCT
inlawrev-2784	314	7	.	.	PUNCT
inlawrev-2784	315	1	^uchtmann	^uchtmann	ADP
inlawrev-2784	315	2	,	,	PUNCT
inlawrev-2784	315	3	supra	supra	PROPN
inlawrev-2784	315	4	note	note	NOUN
inlawrev-2784	315	5	47	47	NUM
inlawrev-2784	315	6	,	,	PUNCT
inlawrev-2784	315	7	at	at	ADP
inlawrev-2784	315	8	339	339	NUM
inlawrev-2784	315	9	-	-	SYM
inlawrev-2784	315	10	40	40	NUM
inlawrev-2784	315	11	.	.	PUNCT
inlawrev-2784	315	12	''	''	PUNCT
inlawrev-2784	316	1	i	i	PRON
inlawrev-2784	316	2	d.	d.	PROPN
inlawrev-2784	316	3	at	at	ADP
inlawrev-2784	316	4	340	340	NUM
inlawrev-2784	316	5	-	-	SYM
inlawrev-2784	316	6	41	41	NUM
inlawrev-2784	316	7	.	.	PUNCT
inlawrev-2784	317	1	^«287	^«287	PUNCT
inlawrev-2784	317	2	u.s	u.s	PROPN
inlawrev-2784	317	3	.	.	PROPN
inlawrev-2784	317	4	224	224	NUM
inlawrev-2784	317	5	(	(	PUNCT
inlawrev-2784	317	6	1932	1932	NUM
inlawrev-2784	317	7	)	)	PUNCT
inlawrev-2784	317	8	.	.	PUNCT
inlawrev-2784	318	1	'	'	PUNCT
inlawrev-2784	318	2	^id	^id	PROPN
inlawrev-2784	318	3	.	.	PUNCT
inlawrev-2784	319	1	at	at	ADP
inlawrev-2784	319	2	228	228	NUM
inlawrev-2784	319	3	-	-	SYM
inlawrev-2784	319	4	29	29	NUM
inlawrev-2784	319	5	(	(	PUNCT
inlawrev-2784	319	6	citations	citation	NOUN
inlawrev-2784	319	7	omitted	omit	VERB
inlawrev-2784	319	8	)	)	PUNCT
inlawrev-2784	319	9	.	.	PUNCT
inlawrev-2784	320	1	in	in	ADP
inlawrev-2784	320	2	gwinn	gwinn	PROPN
inlawrev-2784	320	3	,	,	PUNCT
inlawrev-2784	320	4	property	property	NOUN
inlawrev-2784	320	5	was	be	AUX
inlawrev-2784	320	6	acquired	acquire	VERB
inlawrev-2784	320	7	as	as	ADP
inlawrev-2784	320	8	joint	joint	ADJ
inlawrev-2784	320	9	tenants	tenant	NOUN
inlawrev-2784	320	10	in	in	ADP
inlawrev-2784	320	11	1915	1915	NUM
inlawrev-2784	320	12	.	.	PUNCT
inlawrev-2784	321	1	at	at	ADP
inlawrev-2784	321	2	that	that	DET
inlawrev-2784	321	3	time	time	NOUN
inlawrev-2784	321	4	there	there	PRON
inlawrev-2784	321	5	were	be	VERB
inlawrev-2784	321	6	no	no	DET
inlawrev-2784	321	7	provisions	provision	NOUN
inlawrev-2784	321	8	for	for	ADP
inlawrev-2784	321	9	federal	federal	ADJ
inlawrev-2784	321	10	transfer	transfer	NOUN
inlawrev-2784	321	11	tax	tax	NOUN
inlawrev-2784	321	12	on	on	ADP
inlawrev-2784	321	13	property	property	NOUN
inlawrev-2784	321	14	passing	pass	VERB
inlawrev-2784	321	15	at	at	ADP
inlawrev-2784	321	16	death	death	NOUN
inlawrev-2784	321	17	.	.	PUNCT
inlawrev-2784	322	1	in	in	ADP
inlawrev-2784	322	2	1916	1916	NUM
inlawrev-2784	322	3	such	such	ADJ
inlawrev-2784	322	4	transfer	transfer	NOUN
inlawrev-2784	322	5	taxes	taxis	NOUN
inlawrev-2784	322	6	were	be	AUX
inlawrev-2784	322	7	enacted	enact	VERB
inlawrev-2784	322	8	and	and	CCONJ
inlawrev-2784	322	9	later	later	ADV
inlawrev-2784	322	10	amended	amend	VERB
inlawrev-2784	322	11	in	in	ADP
inlawrev-2784	322	12	1924	1924	NUM
inlawrev-2784	322	13	.	.	PUNCT
inlawrev-2784	323	1	one	one	NUM
inlawrev-2784	323	2	of	of	ADP
inlawrev-2784	323	3	the	the	DET
inlawrev-2784	323	4	co	co	NOUN
inlawrev-2784	323	5	-	-	NOUN
inlawrev-2784	323	6	tenants	tenant	NOUN
inlawrev-2784	323	7	died	die	VERB
inlawrev-2784	323	8	in	in	ADP
inlawrev-2784	323	9	1924	1924	NUM
inlawrev-2784	323	10	,	,	PUNCT
inlawrev-2784	323	11	four	four	NUM
inlawrev-2784	323	12	months	month	NOUN
inlawrev-2784	323	13	after	after	ADP
inlawrev-2784	323	14	the	the	DET
inlawrev-2784	323	15	enactment	enactment	NOUN
inlawrev-2784	323	16	of	of	ADP
inlawrev-2784	323	17	26	26	NUM
inlawrev-2784	323	18	u.s.c	u.s.c	ADJ
inlawrev-2784	323	19	.	.	PUNCT
inlawrev-2784	324	1	§	§	PROPN
inlawrev-2784	324	2	1094	1094	NUM
inlawrev-2784	324	3	.	.	PUNCT
inlawrev-2784	325	1	the	the	DET
inlawrev-2784	325	2	commissioner	commissioner	NOUN
inlawrev-2784	325	3	of	of	ADP
inlawrev-2784	325	4	the	the	DET
inlawrev-2784	325	5	internal	internal	ADJ
inlawrev-2784	325	6	revenue	revenue	NOUN
inlawrev-2784	325	7	interpreted	interpret	VERB
inlawrev-2784	325	8	this	this	DET
inlawrev-2784	325	9	statute	statute	NOUN
inlawrev-2784	325	10	to	to	PART
inlawrev-2784	325	11	include	include	VERB
inlawrev-2784	325	12	the	the	DET
inlawrev-2784	325	13	one	one	NUM
inlawrev-2784	325	14	-	-	PUNCT
inlawrev-2784	325	15	half	half	NOUN
inlawrev-2784	325	16	interest	interest	NOUN
inlawrev-2784	325	17	the	the	DET
inlawrev-2784	325	18	deceased	deceased	ADJ
inlawrev-2784	325	19	co	co	NOUN
inlawrev-2784	325	20	-	-	NOUN
inlawrev-2784	325	21	tenant	tenant	NOUN
inlawrev-2784	325	22	passed	pass	VERB
inlawrev-2784	325	23	at	at	ADP
inlawrev-2784	325	24	her	her	PRON
inlawrev-2784	325	25	death	death	NOUN
inlawrev-2784	325	26	to	to	ADP
inlawrev-2784	325	27	the	the	DET
inlawrev-2784	325	28	surviving	survive	VERB
inlawrev-2784	325	29	joint	joint	ADJ
inlawrev-2784	325	30	tenant	tenant	NOUN
inlawrev-2784	325	31	in	in	ADP
inlawrev-2784	325	32	arriving	arrive	VERB
inlawrev-2784	325	33	at	at	ADP
inlawrev-2784	325	34	the	the	DET
inlawrev-2784	325	35	value	value	NOUN
inlawrev-2784	325	36	of	of	ADP
inlawrev-2784	325	37	the	the	DET
inlawrev-2784	325	38	estate	estate	NOUN
inlawrev-2784	325	39	subject	subject	NOUN
inlawrev-2784	325	40	to	to	ADP
inlawrev-2784	325	41	transfer	transfer	NOUN
inlawrev-2784	325	42	tax	tax	NOUN
inlawrev-2784	325	43	.	.	PUNCT
inlawrev-2784	326	1	the	the	DET
inlawrev-2784	326	2	petitioner	petitioner	NOUN
inlawrev-2784	326	3	maintained	maintain	VERB
inlawrev-2784	326	4	that	that	SCONJ
inlawrev-2784	326	5	no	no	DET
inlawrev-2784	326	6	interest	interest	NOUN
inlawrev-2784	326	7	passed	pass	VERB
inlawrev-2784	326	8	at	at	ADP
inlawrev-2784	326	9	death	death	NOUN
inlawrev-2784	326	10	,	,	PUNCT
inlawrev-2784	326	11	because	because	SCONJ
inlawrev-2784	326	12	all	all	DET
inlawrev-2784	326	13	interest	interest	NOUN
inlawrev-2784	326	14	in	in	ADP
inlawrev-2784	326	15	the	the	DET
inlawrev-2784	326	16	property	property	NOUN
inlawrev-2784	326	17	had	have	AUX
inlawrev-2784	326	18	passed	pass	VERB
inlawrev-2784	326	19	at	at	ADP
inlawrev-2784	326	20	creation	creation	NOUN
inlawrev-2784	326	21	,	,	PUNCT
inlawrev-2784	326	22	which	which	PRON
inlawrev-2784	326	23	was	be	AUX
inlawrev-2784	326	24	prior	prior	ADV
inlawrev-2784	326	25	to	to	ADP
inlawrev-2784	326	26	the	the	DET
inlawrev-2784	326	27	enactment	enactment	NOUN
inlawrev-2784	326	28	of	of	ADP
inlawrev-2784	326	29	the	the	DET
inlawrev-2784	326	30	1924	1924	NUM
inlawrev-2784	326	31	or	or	CCONJ
inlawrev-2784	326	32	1916	1916	NUM
inlawrev-2784	326	33	statutes	statute	NOUN
inlawrev-2784	326	34	—	—	PUNCT
inlawrev-2784	326	35	thus	thus	ADV
inlawrev-2784	326	36	the	the	DET
inlawrev-2784	326	37	statutes	statute	NOUN
inlawrev-2784	326	38	should	should	AUX
inlawrev-2784	326	39	not	not	PART
inlawrev-2784	326	40	apply	apply	VERB
inlawrev-2784	326	41	.	.	PUNCT
inlawrev-2784	327	1	the	the	DET
inlawrev-2784	327	2	court	court	NOUN
inlawrev-2784	327	3	rejected	reject	VERB
inlawrev-2784	327	4	the	the	DET
inlawrev-2784	327	5	petitioner	petitioner	NOUN
inlawrev-2784	327	6	's	's	PART
inlawrev-2784	327	7	argument	argument	NOUN
inlawrev-2784	327	8	,	,	PUNCT
inlawrev-2784	327	9	recognizing	recognize	VERB
inlawrev-2784	327	10	that	that	SCONJ
inlawrev-2784	327	11	an	an	DET
inlawrev-2784	327	12	interest	interest	NOUN
inlawrev-2784	327	13	did	do	AUX
inlawrev-2784	327	14	pass	pass	VERB
inlawrev-2784	327	15	at	at	ADP
inlawrev-2784	327	16	the	the	DET
inlawrev-2784	327	17	death	death	NOUN
inlawrev-2784	327	18	of	of	ADP
inlawrev-2784	327	19	one	one	NUM
inlawrev-2784	327	20	joint	joint	ADJ
inlawrev-2784	327	21	tenant	tenant	NOUN
inlawrev-2784	327	22	to	to	ADP
inlawrev-2784	327	23	the	the	DET
inlawrev-2784	327	24	surviving	survive	VERB
inlawrev-2784	327	25	joint	joint	ADJ
inlawrev-2784	327	26	tenant	tenant	NOUN
inlawrev-2784	327	27	.	.	PUNCT
inlawrev-2784	328	1	™	™	ADJ
inlawrev-2784	328	2	uchtmann	uchtmann	ADJ
inlawrev-2784	328	3	,	,	PUNCT
inlawrev-2784	328	4	supra	supra	ADJ
inlawrev-2784	328	5	note	note	NOUN
inlawrev-2784	328	6	47	47	NUM
inlawrev-2784	328	7	,	,	PUNCT
inlawrev-2784	328	8	at	at	ADP
inlawrev-2784	328	9	340	340	NUM
inlawrev-2784	328	10	n.32	n.32	NOUN
inlawrev-2784	328	11	,	,	PUNCT
inlawrev-2784	328	12	reads	read	VERB
inlawrev-2784	328	13	:	:	PUNCT
inlawrev-2784	328	14	see	see	VERB
inlawrev-2784	328	15	,	,	PUNCT
inlawrev-2784	328	16	e.g.	e.g.	ADV
inlawrev-2784	328	17	,	,	PUNCT
inlawrev-2784	328	18	graham	graham	PROPN
inlawrev-2784	328	19	v.	v.	PROPN
inlawrev-2784	328	20	allen	allen	PROPN
inlawrev-2784	328	21	,	,	PUNCT
inlawrev-2784	328	22	11	11	NUM
inlawrev-2784	328	23	ariz	ariz	NOUN
inlawrev-2784	328	24	.	.	PUNCT
inlawrev-2784	329	1	app	app	PROPN
inlawrev-2784	329	2	.	.	PROPN
inlawrev-2784	329	3	207	207	NUM
inlawrev-2784	329	4	,	,	PUNCT
inlawrev-2784	329	5	463	463	NUM
inlawrev-2784	329	6	p.2d	p.2d	SYM
inlawrev-2784	329	7	102	102	NUM
inlawrev-2784	329	8	(	(	PUNCT
inlawrev-2784	329	9	1970	1970	NUM
inlawrev-2784	329	10	)	)	PUNCT
inlawrev-2784	329	11	;	;	PUNCT
inlawrev-2784	329	12	swartzbaugh	swartzbaugh	NOUN
inlawrev-2784	329	13	v.	v.	ADP
inlawrev-2784	329	14	sampson	sampson	PROPN
inlawrev-2784	329	15	,	,	PUNCT
inlawrev-2784	329	16	11	11	NUM
inlawrev-2784	329	17	cal	cal	NOUN
inlawrev-2784	329	18	.	.	PUNCT
inlawrev-2784	330	1	app	app	PROPN
inlawrev-2784	330	2	.	.	PUNCT
inlawrev-2784	331	1	2d	2d	PROPN
inlawrev-2784	331	2	451	451	NUM
inlawrev-2784	331	3	,	,	PUNCT
inlawrev-2784	331	4	54	54	NUM
inlawrev-2784	331	5	p.2d	p.2d	SYM
inlawrev-2784	331	6	73	73	NUM
inlawrev-2784	331	7	(	(	PUNCT
inlawrev-2784	331	8	1936	1936	NUM
inlawrev-2784	331	9	)	)	PUNCT
inlawrev-2784	331	10	;	;	PUNCT
inlawrev-2784	331	11	people	people	NOUN
inlawrev-2784	331	12	v.	v.	ADP
inlawrev-2784	331	13	varel	varel	ADV
inlawrev-2784	331	14	,	,	PUNCT
inlawrev-2784	331	15	351	351	NUM
inlawrev-2784	331	16	111	111	NUM
inlawrev-2784	331	17	.	.	PUNCT
inlawrev-2784	332	1	96	96	NUM
inlawrev-2784	332	2	,	,	PUNCT
inlawrev-2784	332	3	184	184	NUM
inlawrev-2784	332	4	n.e	n.e	PROPN
inlawrev-2784	332	5	.	.	PROPN
inlawrev-2784	332	6	209	209	NUM
inlawrev-2784	332	7	(	(	PUNCT
inlawrev-2784	332	8	1932	1932	NUM
inlawrev-2784	332	9	)	)	PUNCT
inlawrev-2784	332	10	;	;	PUNCT
inlawrev-2784	332	11	pistole	pistole	PROPN
inlawrev-2784	332	12	v.	v.	ADP
inlawrev-2784	332	13	lanier	lanier	PROPN
inlawrev-2784	332	14	,	,	PUNCT
inlawrev-2784	332	15	214	214	NUM
inlawrev-2784	332	16	ky	ky	PROPN
inlawrev-2784	332	17	.	.	PROPN
inlawrev-2784	332	18	290	290	NUM
inlawrev-2784	332	19	,	,	PUNCT
inlawrev-2784	332	20	283	283	NUM
inlawrev-2784	332	21	s.w	s.w	PROPN
inlawrev-2784	332	22	.	.	PROPN
inlawrev-2784	332	23	88	88	NUM
inlawrev-2784	332	24	(	(	PUNCT
inlawrev-2784	332	25	1926	1926	NUM
inlawrev-2784	332	26	)	)	PUNCT
inlawrev-2784	332	27	;	;	PUNCT
inlawrev-2784	333	1	kahnovsky	kahnovsky	PROPN
inlawrev-2784	333	2	v.	v.	ADP
inlawrev-2784	333	3	kahnovsky	kahnovsky	PROPN
inlawrev-2784	333	4	,	,	PUNCT
inlawrev-2784	333	5	67	67	NUM
inlawrev-2784	333	6	r.i	r.i	PROPN
inlawrev-2784	333	7	.	.	PROPN
inlawrev-2784	333	8	208	208	NUM
inlawrev-2784	333	9	,	,	PUNCT
inlawrev-2784	333	10	21	21	NUM
inlawrev-2784	333	11	a.2d	a.2d	SYM
inlawrev-2784	333	12	569	569	NUM
inlawrev-2784	333	13	(	(	PUNCT
inlawrev-2784	333	14	1941	1941	NUM
inlawrev-2784	333	15	)	)	PUNCT
inlawrev-2784	333	16	.	.	PUNCT
inlawrev-2784	334	1	but	but	CCONJ
inlawrev-2784	334	2	see	see	VERB
inlawrev-2784	334	3	black	black	ADJ
inlawrev-2784	334	4	v.	v.	ADP
inlawrev-2784	334	5	black	black	ADJ
inlawrev-2784	334	6	,	,	PUNCT
inlawrev-2784	334	7	91	91	NUM
inlawrev-2784	334	8	cal	cal	NOUN
inlawrev-2784	334	9	.	.	PUNCT
inlawrev-2784	335	1	app	app	PROPN
inlawrev-2784	335	2	.	.	PUNCT
inlawrev-2784	336	1	2d	2d	PROPN
inlawrev-2784	336	2	328	328	NUM
inlawrev-2784	336	3	,	,	PUNCT
inlawrev-2784	336	4	,	,	PUNCT
inlawrev-2784	336	5	204	204	NUM
inlawrev-2784	336	6	p.2d	p.2d	SYM
inlawrev-2784	336	7	950	950	NUM
inlawrev-2784	336	8	,	,	PUNCT
inlawrev-2784	336	9	953	953	NUM
inlawrev-2784	336	10	(	(	PUNCT
inlawrev-2784	336	11	1949	1949	NUM
inlawrev-2784	336	12	)	)	PUNCT
inlawrev-2784	336	13	(	(	PUNCT
inlawrev-2784	336	14	"	"	PUNCT
inlawrev-2784	336	15	[	[	X
inlawrev-2784	336	16	t]here	t]here	PROPN
inlawrev-2784	336	17	is	be	AUX
inlawrev-2784	336	18	no	no	DET
inlawrev-2784	336	19	1988	1988	NUM
inlawrev-2784	336	20	]	]	PUNCT
inlawrev-2784	336	21	disclaimer	disclaimer	NOUN
inlawrev-2784	336	22	of	of	ADP
inlawrev-2784	336	23	joint	joint	ADJ
inlawrev-2784	336	24	tenancy	tenancy	NOUN
inlawrev-2784	336	25	681	681	NUM
inlawrev-2784	336	26	property	property	NOUN
inlawrev-2784	336	27	subject	subject	NOUN
inlawrev-2784	336	28	to	to	ADP
inlawrev-2784	336	29	the	the	DET
inlawrev-2784	336	30	rights	right	NOUN
inlawrev-2784	336	31	of	of	ADP
inlawrev-2784	336	32	co	co	NOUN
inlawrev-2784	336	33	-	-	NOUN
inlawrev-2784	336	34	tenants	tenant	NOUN
inlawrev-2784	336	35	to	to	PART
inlawrev-2784	336	36	enjoy	enjoy	VERB
inlawrev-2784	336	37	the	the	DET
inlawrev-2784	336	38	property;^	property;^	NOUN
inlawrev-2784	336	39	'	'	PUNCT
inlawrev-2784	336	40	and	and	CCONJ
inlawrev-2784	336	41	can	can	AUX
inlawrev-2784	336	42	technically	technically	ADV
inlawrev-2784	336	43	encumber	encumber	VERB
inlawrev-2784	336	44	by	by	ADP
inlawrev-2784	336	45	mortgage	mortgage	NOUN
inlawrev-2784	336	46	only	only	ADV
inlawrev-2784	336	47	his	his	PRON
inlawrev-2784	336	48	proportional	proportional	ADJ
inlawrev-2784	336	49	interest	interest	NOUN
inlawrev-2784	336	50	;	;	PUNCT
inlawrev-2784	336	51	and	and	CCONJ
inlawrev-2784	336	52	realistically	realistically	ADV
inlawrev-2784	336	53	may	may	AUX
inlawrev-2784	336	54	not	not	PART
inlawrev-2784	336	55	be	be	AUX
inlawrev-2784	336	56	able	able	ADJ
inlawrev-2784	336	57	to	to	PART
inlawrev-2784	336	58	find	find	VERB
inlawrev-2784	336	59	a	a	DET
inlawrev-2784	336	60	lender	lender	NOUN
inlawrev-2784	336	61	willing	willing	ADJ
inlawrev-2784	336	62	to	to	PART
inlawrev-2784	336	63	accept	accept	VERB
inlawrev-2784	336	64	such	such	DET
inlawrev-2784	336	65	a	a	DET
inlawrev-2784	336	66	mortgage	mortgage	NOUN
inlawrev-2784	336	67	.	.	PUNCT
inlawrev-2784	336	68	^^	^^	PUNCT
inlawrev-2784	337	1	to	to	ADP
inlawrev-2784	337	2	the	the	DET
inlawrev-2784	337	3	extent	extent	NOUN
inlawrev-2784	337	4	that	that	SCONJ
inlawrev-2784	337	5	the	the	DET
inlawrev-2784	337	6	surviving	survive	VERB
inlawrev-2784	337	7	joint	joint	ADJ
inlawrev-2784	337	8	tenant	tenant	NOUN
inlawrev-2784	337	9	's	's	PART
inlawrev-2784	337	10	rights	right	NOUN
inlawrev-2784	337	11	are	be	AUX
inlawrev-2784	337	12	greater	great	ADJ
inlawrev-2784	337	13	as	as	ADP
inlawrev-2784	337	14	sole	sole	ADJ
inlawrev-2784	337	15	owner	owner	NOUN
inlawrev-2784	337	16	than	than	ADP
inlawrev-2784	337	17	as	as	ADP
inlawrev-2784	337	18	joint	joint	ADJ
inlawrev-2784	337	19	tenant	tenant	NOUN
inlawrev-2784	337	20	,	,	PUNCT
inlawrev-2784	337	21	the	the	DET
inlawrev-2784	337	22	survivor	survivor	NOUN
inlawrev-2784	337	23	has	have	AUX
inlawrev-2784	337	24	acquired	acquire	VERB
inlawrev-2784	337	25	something	something	PRON
inlawrev-2784	337	26	upon	upon	SCONJ
inlawrev-2784	337	27	the	the	DET
inlawrev-2784	337	28	death	death	NOUN
inlawrev-2784	337	29	of	of	ADP
inlawrev-2784	337	30	the	the	DET
inlawrev-2784	337	31	other	other	ADJ
inlawrev-2784	337	32	joint	joint	ADJ
inlawrev-2784	337	33	tenant	tenant	NOUN
inlawrev-2784	337	34	.	.	PUNCT
inlawrev-2784	338	1	this	this	DET
inlawrev-2784	338	2	reality	reality	NOUN
inlawrev-2784	338	3	is	be	AUX
inlawrev-2784	338	4	inconsistent	inconsistent	ADJ
inlawrev-2784	338	5	with	with	ADP
inlawrev-2784	338	6	the	the	DET
inlawrev-2784	338	7	position	position	NOUN
inlawrev-2784	338	8	of	of	ADP
inlawrev-2784	338	9	the	the	DET
inlawrev-2784	338	10	irs	irs	PROPN
inlawrev-2784	338	11	that	that	SCONJ
inlawrev-2784	338	12	the	the	DET
inlawrev-2784	338	13	joint	joint	ADJ
inlawrev-2784	338	14	tenant	tenant	NOUN
inlawrev-2784	338	15	is	be	AUX
inlawrev-2784	338	16	seized	seize	VERB
inlawrev-2784	338	17	of	of	ADP
inlawrev-2784	338	18	the	the	DET
inlawrev-2784	338	19	whole	whole	NOUN
inlawrev-2784	338	20	at	at	ADP
inlawrev-2784	338	21	creation	creation	NOUN
inlawrev-2784	338	22	and	and	CCONJ
inlawrev-2784	338	23	nothing	nothing	PRON
inlawrev-2784	338	24	passes	pass	VERB
inlawrev-2784	338	25	at	at	ADP
inlawrev-2784	338	26	death.^^	death.^^	NOUN
inlawrev-2784	338	27	as	as	SCONJ
inlawrev-2784	338	28	shown	show	VERB
inlawrev-2784	338	29	by	by	ADP
inlawrev-2784	338	30	the	the	DET
inlawrev-2784	338	31	gwinn	gwinn	PROPN
inlawrev-2784	338	32	decision	decision	NOUN
inlawrev-2784	338	33	quoted	quote	VERB
inlawrev-2784	338	34	above	above	ADV
inlawrev-2784	338	35	,	,	PUNCT
inlawrev-2784	338	36	^'^	^'^	PUNCT
inlawrev-2784	338	37	the	the	DET
inlawrev-2784	338	38	recognition	recognition	NOUN
inlawrev-2784	338	39	that	that	SCONJ
inlawrev-2784	338	40	there	there	PRON
inlawrev-2784	338	41	is	be	VERB
inlawrev-2784	338	42	an	an	DET
inlawrev-2784	338	43	interest	interest	NOUN
inlawrev-2784	338	44	that	that	PRON
inlawrev-2784	338	45	passes	pass	VERB
inlawrev-2784	338	46	at	at	ADP
inlawrev-2784	338	47	death	death	NOUN
inlawrev-2784	338	48	is	be	AUX
inlawrev-2784	338	49	neither	neither	CCONJ
inlawrev-2784	338	50	new	new	ADJ
inlawrev-2784	338	51	nor	nor	CCONJ
inlawrev-2784	338	52	novel	novel	ADJ
inlawrev-2784	338	53	.	.	PUNCT
inlawrev-2784	339	1	justice	justice	NOUN
inlawrev-2784	339	2	black	black	PROPN
inlawrev-2784	339	3	also	also	ADV
inlawrev-2784	339	4	recognized	recognize	VERB
inlawrev-2784	339	5	this	this	PRON
inlawrev-2784	339	6	in	in	ADP
inlawrev-2784	339	7	the	the	DET
inlawrev-2784	339	8	1939	1939	NUM
inlawrev-2784	339	9	case	case	NOUN
inlawrev-2784	339	10	of	of	ADP
inlawrev-2784	339	11	united	united	PROPN
inlawrev-2784	339	12	states	states	PROPN
inlawrev-2784	339	13	v.	v.	ADP
inlawrev-2784	339	14	jacobs^^	jacobs^^	NUM
inlawrev-2784	339	15	where	where	SCONJ
inlawrev-2784	339	16	he	he	PRON
inlawrev-2784	339	17	wrote	write	VERB
inlawrev-2784	339	18	:	:	PUNCT
inlawrev-2784	339	19	equity	equity	NOUN
inlawrev-2784	339	20	in	in	ADP
inlawrev-2784	339	21	the	the	DET
inlawrev-2784	339	22	claim	claim	NOUN
inlawrev-2784	339	23	that	that	SCONJ
inlawrev-2784	339	24	the	the	DET
inlawrev-2784	339	25	mere	mere	ADJ
inlawrev-2784	339	26	fact	fact	NOUN
inlawrev-2784	339	27	of	of	ADP
inlawrev-2784	339	28	being	be	AUX
inlawrev-2784	339	29	named	name	VERB
inlawrev-2784	339	30	as	as	ADP
inlawrev-2784	339	31	joint	joint	ADJ
inlawrev-2784	339	32	tenant	tenant	NOUN
inlawrev-2784	339	33	entitles	entitle	VERB
inlawrev-2784	339	34	one	one	NUM
inlawrev-2784	339	35	to	to	PART
inlawrev-2784	339	36	share	share	VERB
inlawrev-2784	339	37	in	in	ADP
inlawrev-2784	339	38	the	the	DET
inlawrev-2784	339	39	revenues	revenue	NOUN
inlawrev-2784	339	40	produced	produce	VERB
inlawrev-2784	339	41	on	on	ADP
inlawrev-2784	339	42	the	the	DET
inlawrev-2784	339	43	land	land	NOUN
inlawrev-2784	339	44	as	as	ADP
inlawrev-2784	339	45	the	the	DET
inlawrev-2784	339	46	result	result	NOUN
inlawrev-2784	339	47	of	of	ADP
inlawrev-2784	339	48	the	the	DET
inlawrev-2784	339	49	labor	labor	NOUN
inlawrev-2784	339	50	,	,	PUNCT
inlawrev-2784	339	51	management	management	NOUN
inlawrev-2784	339	52	and	and	CCONJ
inlawrev-2784	339	53	money	money	NOUN
inlawrev-2784	339	54	of	of	ADP
inlawrev-2784	339	55	him	he	PRON
inlawrev-2784	339	56	who	who	PRON
inlawrev-2784	339	57	is	be	AUX
inlawrev-2784	339	58	in	in	ADP
inlawrev-2784	339	59	sole	sole	ADJ
inlawrev-2784	339	60	possession	possession	NOUN
inlawrev-2784	339	61	when	when	SCONJ
inlawrev-2784	339	62	the	the	DET
inlawrev-2784	339	63	claiming	claim	VERB
inlawrev-2784	339	64	co	co	NOUN
inlawrev-2784	339	65	-	-	NOUN
inlawrev-2784	339	66	tenant	tenant	NOUN
inlawrev-2784	339	67	has	have	AUX
inlawrev-2784	339	68	neither	neither	CCONJ
inlawrev-2784	339	69	demanded	demand	VERB
inlawrev-2784	339	70	possession	possession	NOUN
inlawrev-2784	339	71	,	,	PUNCT
inlawrev-2784	339	72	contributed	contribute	VERB
inlawrev-2784	339	73	to	to	ADP
inlawrev-2784	339	74	the	the	DET
inlawrev-2784	339	75	expense	expense	NOUN
inlawrev-2784	339	76	of	of	ADP
inlawrev-2784	339	77	production	production	NOUN
inlawrev-2784	339	78	nor	nor	CCONJ
inlawrev-2784	339	79	previously	previously	ADV
inlawrev-2784	339	80	made	make	VERB
inlawrev-2784	339	81	himself	himself	PRON
inlawrev-2784	339	82	hable	hable	ADJ
inlawrev-2784	339	83	for	for	ADP
inlawrev-2784	339	84	possible	possible	ADJ
inlawrev-2784	339	85	losses	loss	NOUN
inlawrev-2784	339	86	"	"	PUNCT
inlawrev-2784	339	87	)	)	PUNCT
inlawrev-2784	339	88	.	.	PUNCT
inlawrev-2784	340	1	^'uchtmann	^'uchtmann	PROPN
inlawrev-2784	340	2	,	,	PUNCT
inlawrev-2784	340	3	supra	supra	PROPN
inlawrev-2784	340	4	note	note	NOUN
inlawrev-2784	340	5	47	47	NUM
inlawrev-2784	340	6	,	,	PUNCT
inlawrev-2784	340	7	at	at	ADP
inlawrev-2784	340	8	341	341	NUM
inlawrev-2784	340	9	n.33	n.33	PROPN
inlawrev-2784	340	10	reads	read	VERB
inlawrev-2784	340	11	:	:	PUNCT
inlawrev-2784	340	12	the	the	DET
inlawrev-2784	340	13	majority	majority	NOUN
inlawrev-2784	340	14	view	view	NOUN
inlawrev-2784	340	15	is	be	AUX
inlawrev-2784	340	16	that	that	SCONJ
inlawrev-2784	340	17	a	a	DET
inlawrev-2784	340	18	joint	joint	ADJ
inlawrev-2784	340	19	tenant	tenant	NOUN
inlawrev-2784	340	20	may	may	AUX
inlawrev-2784	340	21	not	not	PART
inlawrev-2784	340	22	bind	bind	VERB
inlawrev-2784	340	23	more	more	ADJ
inlawrev-2784	340	24	than	than	ADP
inlawrev-2784	340	25	that	that	DET
inlawrev-2784	340	26	tenant	tenant	NOUN
inlawrev-2784	340	27	's	's	PART
inlawrev-2784	340	28	aliquot	aliquot	NOUN
inlawrev-2784	340	29	portion	portion	NOUN
inlawrev-2784	340	30	of	of	ADP
inlawrev-2784	340	31	the	the	DET
inlawrev-2784	340	32	joint	joint	ADJ
inlawrev-2784	340	33	estate	estate	NOUN
inlawrev-2784	340	34	:	:	PUNCT
inlawrev-2784	340	35	see	see	VERB
inlawrev-2784	340	36	,	,	PUNCT
inlawrev-2784	340	37	e.g.	e.g.	ADV
inlawrev-2784	340	38	,	,	PUNCT
inlawrev-2784	340	39	graham	graham	PROPN
inlawrev-2784	340	40	v.	v.	PROPN
inlawrev-2784	340	41	allen	allen	PROPN
inlawrev-2784	340	42	,	,	PUNCT
inlawrev-2784	340	43	11	11	NUM
inlawrev-2784	340	44	ariz	ariz	NOUN
inlawrev-2784	340	45	.	.	PUNCT
inlawrev-2784	341	1	app	app	PROPN
inlawrev-2784	341	2	.	.	PROPN
inlawrev-2784	341	3	207	207	NUM
inlawrev-2784	341	4	,	,	PUNCT
inlawrev-2784	341	5	209	209	NUM
inlawrev-2784	341	6	,	,	PUNCT
inlawrev-2784	341	7	463	463	NUM
inlawrev-2784	341	8	p.2d	p.2d	SYM
inlawrev-2784	341	9	102	102	NUM
inlawrev-2784	341	10	,	,	PUNCT
inlawrev-2784	341	11	104	104	NUM
inlawrev-2784	341	12	(	(	PUNCT
inlawrev-2784	341	13	1970	1970	NUM
inlawrev-2784	341	14	)	)	PUNCT
inlawrev-2784	341	15	;	;	PUNCT
inlawrev-2784	341	16	swartzbaugh	swartzbaugh	NOUN
inlawrev-2784	341	17	v.	v.	ADP
inlawrev-2784	341	18	sampson	sampson	PROPN
inlawrev-2784	341	19	,	,	PUNCT
inlawrev-2784	341	20	11	11	NUM
inlawrev-2784	341	21	cal	cal	NOUN
inlawrev-2784	341	22	.	.	PUNCT
inlawrev-2784	342	1	app	app	PROPN
inlawrev-2784	342	2	.	.	PUNCT
inlawrev-2784	343	1	2d	2d	PROPN
inlawrev-2784	343	2	451	451	NUM
inlawrev-2784	343	3	,	,	PUNCT
inlawrev-2784	343	4	458	458	NUM
inlawrev-2784	343	5	,	,	PUNCT
inlawrev-2784	343	6	54	54	NUM
inlawrev-2784	343	7	p.2d	p.2d	NUM
inlawrev-2784	343	8	73	73	NUM
inlawrev-2784	343	9	,	,	PUNCT
inlawrev-2784	343	10	77	77	NUM
inlawrev-2784	343	11	(	(	PUNCT
inlawrev-2784	343	12	1936	1936	NUM
inlawrev-2784	343	13	)	)	PUNCT
inlawrev-2784	343	14	.	.	PUNCT
inlawrev-2784	344	1	in	in	ADP
inlawrev-2784	344	2	reiger	reiger	PROPN
inlawrev-2784	344	3	v.	v.	ADP
inlawrev-2784	344	4	bruce	bruce	PROPN
inlawrev-2784	344	5	,	,	PUNCT
inlawrev-2784	344	6	322	322	NUM
inlawrev-2784	344	7	111	111	NUM
inlawrev-2784	344	8	.	.	PUNCT
inlawrev-2784	345	1	app	app	PROPN
inlawrev-2784	345	2	.	.	PROPN
inlawrev-2784	346	1	689	689	NUM
inlawrev-2784	346	2	,	,	PUNCT
inlawrev-2784	346	3	54	54	NUM
inlawrev-2784	346	4	n.e.2d	n.e.2d	NOUN
inlawrev-2784	346	5	770	770	NUM
inlawrev-2784	346	6	(	(	PUNCT
inlawrev-2784	346	7	1944	1944	NUM
inlawrev-2784	346	8	)	)	PUNCT
inlawrev-2784	346	9	,	,	PUNCT
inlawrev-2784	346	10	a	a	DET
inlawrev-2784	346	11	non	non	ADJ
inlawrev-2784	346	12	-	-	ADJ
inlawrev-2784	346	13	signing	signing	ADJ
inlawrev-2784	346	14	joint	joint	ADJ
inlawrev-2784	346	15	tenant	tenant	NOUN
inlawrev-2784	346	16	was	be	AUX
inlawrev-2784	346	17	allowed	allow	VERB
inlawrev-2784	346	18	to	to	PART
inlawrev-2784	346	19	bring	bring	VERB
inlawrev-2784	346	20	an	an	DET
inlawrev-2784	346	21	action	action	NOUN
inlawrev-2784	346	22	of	of	ADP
inlawrev-2784	346	23	forcible	forcible	ADJ
inlawrev-2784	346	24	entry	entry	NOUN
inlawrev-2784	346	25	and	and	CCONJ
inlawrev-2784	346	26	detainer	detainer	NOUN
inlawrev-2784	346	27	to	to	PART
inlawrev-2784	346	28	recover	recover	VERB
inlawrev-2784	346	29	the	the	DET
inlawrev-2784	346	30	property	property	NOUN
inlawrev-2784	346	31	from	from	ADP
inlawrev-2784	346	32	the	the	DET
inlawrev-2784	346	33	lessee	lessee	NOUN
inlawrev-2784	346	34	.	.	PUNCT
inlawrev-2784	347	1	the	the	DET
inlawrev-2784	347	2	lessee	lessee	NOUN
inlawrev-2784	347	3	does	do	AUX
inlawrev-2784	347	4	not	not	PART
inlawrev-2784	347	5	,	,	PUNCT
inlawrev-2784	347	6	however	however	ADV
inlawrev-2784	347	7	,	,	PUNCT
inlawrev-2784	347	8	lose	lose	VERB
inlawrev-2784	347	9	its	its	PRON
inlawrev-2784	347	10	rights	right	NOUN
inlawrev-2784	347	11	against	against	ADP
inlawrev-2784	347	12	the	the	DET
inlawrev-2784	347	13	signing	signing	NOUN
inlawrev-2784	347	14	joint	joint	ADJ
inlawrev-2784	347	15	tenant	tenant	NOUN
inlawrev-2784	347	16	.	.	PUNCT
inlawrev-2784	348	1	see	see	VERB
inlawrev-2784	348	2	also	also	ADV
inlawrev-2784	348	3	national	national	PROPN
inlawrev-2784	348	4	gas	gas	PROPN
inlawrev-2784	348	5	&	&	CCONJ
inlawrev-2784	348	6	co.	co.	PROPN
inlawrev-2784	349	1	v.	v.	ADP
inlawrev-2784	349	2	rizer	rizer	PROPN
inlawrev-2784	349	3	,	,	PUNCT
inlawrev-2784	349	4	20	20	NUM
inlawrev-2784	349	5	111	111	NUM
inlawrev-2784	349	6	.	.	PUNCT
inlawrev-2784	350	1	app	app	PROPN
inlawrev-2784	350	2	.	.	PUNCT
inlawrev-2784	351	1	2d	2d	PROPN
inlawrev-2784	351	2	332	332	NUM
inlawrev-2784	351	3	,	,	PUNCT
inlawrev-2784	351	4	335	335	NUM
inlawrev-2784	351	5	,	,	PUNCT
inlawrev-2784	351	6	155	155	NUM
inlawrev-2784	351	7	n.e.2d	n.e.2d	NOUN
inlawrev-2784	351	8	848	848	NUM
inlawrev-2784	351	9	,	,	PUNCT
inlawrev-2784	351	10	849	849	NUM
inlawrev-2784	351	11	(	(	PUNCT
inlawrev-2784	351	12	1959	1959	NUM
inlawrev-2784	351	13	)	)	PUNCT
inlawrev-2784	351	14	.	.	PUNCT
inlawrev-2784	352	1	^^uchtmann	^^uchtmann	PROPN
inlawrev-2784	352	2	,	,	PUNCT
inlawrev-2784	352	3	supra	supra	PROPN
inlawrev-2784	352	4	note	note	NOUN
inlawrev-2784	352	5	47	47	NUM
inlawrev-2784	352	6	,	,	PUNCT
inlawrev-2784	352	7	at	at	ADP
inlawrev-2784	352	8	341	341	NUM
inlawrev-2784	352	9	n.34	n.34	NOUN
inlawrev-2784	352	10	reads	read	NOUN
inlawrev-2784	352	11	:	:	PUNCT
inlawrev-2784	353	1	there	there	PRON
inlawrev-2784	353	2	is	be	VERB
inlawrev-2784	353	3	conflicting	conflicting	ADJ
inlawrev-2784	353	4	authority	authority	NOUN
inlawrev-2784	353	5	as	as	ADP
inlawrev-2784	353	6	to	to	ADP
inlawrev-2784	353	7	whether	whether	SCONJ
inlawrev-2784	353	8	a	a	DET
inlawrev-2784	353	9	creditor	creditor	NOUN
inlawrev-2784	353	10	's	's	PART
inlawrev-2784	353	11	lien	lien	NOUN
inlawrev-2784	353	12	or	or	CCONJ
inlawrev-2784	353	13	mortgage	mortgage	NOUN
inlawrev-2784	353	14	actually	actually	ADV
inlawrev-2784	353	15	severs	sever	VERB
inlawrev-2784	353	16	a	a	DET
inlawrev-2784	353	17	joint	joint	ADJ
inlawrev-2784	353	18	tenancy	tenancy	NOUN
inlawrev-2784	353	19	.	.	PUNCT
inlawrev-2784	354	1	the	the	DET
inlawrev-2784	354	2	matter	matter	NOUN
inlawrev-2784	354	3	of	of	ADP
inlawrev-2784	354	4	severance	severance	NOUN
inlawrev-2784	354	5	and	and	CCONJ
inlawrev-2784	354	6	thus	thus	ADV
inlawrev-2784	354	7	the	the	DET
inlawrev-2784	354	8	outcome	outcome	NOUN
inlawrev-2784	354	9	upon	upon	SCONJ
inlawrev-2784	354	10	the	the	DET
inlawrev-2784	354	11	death	death	NOUN
inlawrev-2784	354	12	of	of	ADP
inlawrev-2784	354	13	the	the	DET
inlawrev-2784	354	14	debtor	debtor	NOUN
inlawrev-2784	354	15	-	-	PUNCT
inlawrev-2784	354	16	joint	joint	ADJ
inlawrev-2784	354	17	tenant	tenant	NOUN
inlawrev-2784	354	18	depends	depend	VERB
inlawrev-2784	354	19	upon	upon	SCONJ
inlawrev-2784	354	20	whether	whether	SCONJ
inlawrev-2784	354	21	the	the	DET
inlawrev-2784	354	22	state	state	NOUN
inlawrev-2784	354	23	follows	follow	VERB
inlawrev-2784	354	24	a	a	DET
inlawrev-2784	354	25	title	title	NOUN
inlawrev-2784	354	26	,	,	PUNCT
inlawrev-2784	354	27	hybrid	hybrid	NOUN
inlawrev-2784	354	28	,	,	PUNCT
inlawrev-2784	354	29	or	or	CCONJ
inlawrev-2784	354	30	lien	lien	NOUN
inlawrev-2784	354	31	theory	theory	NOUN
inlawrev-2784	354	32	of	of	ADP
inlawrev-2784	354	33	mortgages	mortgage	NOUN
inlawrev-2784	354	34	.	.	PUNCT
inlawrev-2784	355	1	in	in	ADP
inlawrev-2784	355	2	a	a	DET
inlawrev-2784	355	3	title	title	NOUN
inlawrev-2784	355	4	jurisdiction	jurisdiction	NOUN
inlawrev-2784	355	5	,	,	PUNCT
inlawrev-2784	355	6	conveyance	conveyance	NOUN
inlawrev-2784	355	7	of	of	ADP
inlawrev-2784	355	8	a	a	DET
inlawrev-2784	355	9	mortgage	mortgage	NOUN
inlawrev-2784	355	10	by	by	ADP
inlawrev-2784	355	11	the	the	DET
inlawrev-2784	355	12	joint	joint	ADJ
inlawrev-2784	355	13	tenant	tenant	NOUN
inlawrev-2784	355	14	will	will	AUX
inlawrev-2784	355	15	sever	sever	VERB
inlawrev-2784	355	16	the	the	DET
inlawrev-2784	355	17	tenancy	tenancy	NOUN
inlawrev-2784	355	18	and	and	CCONJ
inlawrev-2784	355	19	destroy	destroy	VERB
inlawrev-2784	355	20	the	the	DET
inlawrev-2784	355	21	right	right	NOUN
inlawrev-2784	355	22	of	of	ADP
inlawrev-2784	355	23	survivorship	survivorship	NOUN
inlawrev-2784	355	24	.	.	PUNCT
inlawrev-2784	356	1	in	in	ADP
inlawrev-2784	356	2	a	a	DET
inlawrev-2784	356	3	lien	lien	NOUN
inlawrev-2784	356	4	jurisdiction	jurisdiction	NOUN
inlawrev-2784	356	5	,	,	PUNCT
inlawrev-2784	356	6	there	there	PRON
inlawrev-2784	356	7	is	be	VERB
inlawrev-2784	356	8	no	no	DET
inlawrev-2784	356	9	severance	severance	NOUN
inlawrev-2784	356	10	of	of	ADP
inlawrev-2784	356	11	the	the	DET
inlawrev-2784	356	12	joint	joint	ADJ
inlawrev-2784	356	13	interest	interest	NOUN
inlawrev-2784	356	14	,	,	PUNCT
inlawrev-2784	356	15	and	and	CCONJ
inlawrev-2784	356	16	the	the	DET
inlawrev-2784	356	17	mortgagee	mortgagee	NOUN
inlawrev-2784	356	18	holds	hold	VERB
inlawrev-2784	356	19	only	only	ADV
inlawrev-2784	356	20	a	a	DET
inlawrev-2784	356	21	lien	lien	NOUN
inlawrev-2784	356	22	which	which	PRON
inlawrev-2784	356	23	may	may	AUX
inlawrev-2784	356	24	"	"	PUNCT
inlawrev-2784	356	25	evaporate	evaporate	VERB
inlawrev-2784	356	26	"	"	PUNCT
inlawrev-2784	356	27	if	if	SCONJ
inlawrev-2784	356	28	the	the	DET
inlawrev-2784	356	29	mortgaging	mortgage	VERB
inlawrev-2784	356	30	joint	joint	ADJ
inlawrev-2784	356	31	tenant	tenant	NOUN
inlawrev-2784	356	32	is	be	AUX
inlawrev-2784	356	33	the	the	DET
inlawrev-2784	356	34	first	first	ADJ
inlawrev-2784	356	35	to	to	PART
inlawrev-2784	356	36	die	die	VERB
inlawrev-2784	356	37	.	.	PUNCT
inlawrev-2784	357	1	because	because	SCONJ
inlawrev-2784	357	2	of	of	ADP
inlawrev-2784	357	3	the	the	DET
inlawrev-2784	357	4	disappearing	disappear	VERB
inlawrev-2784	357	5	lien	lien	NOUN
inlawrev-2784	357	6	problem	problem	NOUN
inlawrev-2784	357	7	in	in	ADP
inlawrev-2784	357	8	hen	hen	NOUN
inlawrev-2784	357	9	jurisdictions	jurisdiction	NOUN
inlawrev-2784	357	10	,	,	PUNCT
inlawrev-2784	357	11	a	a	DET
inlawrev-2784	357	12	lender	lender	NOUN
inlawrev-2784	357	13	will	will	AUX
inlawrev-2784	357	14	be	be	AUX
inlawrev-2784	357	15	less	less	ADV
inlawrev-2784	357	16	ukely	ukely	ADV
inlawrev-2784	357	17	to	to	PART
inlawrev-2784	357	18	accept	accept	VERB
inlawrev-2784	357	19	a	a	DET
inlawrev-2784	357	20	mortgage	mortgage	NOUN
inlawrev-2784	357	21	or	or	CCONJ
inlawrev-2784	357	22	other	other	ADJ
inlawrev-2784	357	23	security	security	NOUN
inlawrev-2784	357	24	interest	interest	NOUN
inlawrev-2784	357	25	in	in	ADP
inlawrev-2784	357	26	joint	joint	ADJ
inlawrev-2784	357	27	tenancy	tenancy	NOUN
inlawrev-2784	357	28	property	property	NOUN
inlawrev-2784	357	29	,	,	PUNCT
inlawrev-2784	357	30	and	and	CCONJ
inlawrev-2784	357	31	the	the	DET
inlawrev-2784	357	32	ability	ability	NOUN
inlawrev-2784	357	33	to	to	PART
inlawrev-2784	357	34	use	use	VERB
inlawrev-2784	357	35	the	the	DET
inlawrev-2784	357	36	joint	joint	ADJ
inlawrev-2784	357	37	tenancy	tenancy	NOUN
inlawrev-2784	357	38	property	property	NOUN
inlawrev-2784	357	39	as	as	ADP
inlawrev-2784	357	40	collateral	collateral	NOUN
inlawrev-2784	357	41	essentially	essentially	ADV
inlawrev-2784	357	42	becomes	become	VERB
inlawrev-2784	357	43	unavailable	unavailable	ADJ
inlawrev-2784	357	44	to	to	ADP
inlawrev-2784	357	45	a	a	DET
inlawrev-2784	357	46	joint	joint	ADJ
inlawrev-2784	357	47	tenant	tenant	NOUN
inlawrev-2784	357	48	who	who	PRON
inlawrev-2784	357	49	does	do	AUX
inlawrev-2784	357	50	not	not	PART
inlawrev-2784	357	51	desire	desire	VERB
inlawrev-2784	357	52	to	to	PART
inlawrev-2784	357	53	sever	sever	VERB
inlawrev-2784	357	54	the	the	DET
inlawrev-2784	357	55	joint	joint	ADJ
inlawrev-2784	357	56	tenancy	tenancy	NOUN
inlawrev-2784	357	57	and	and	CCONJ
inlawrev-2784	357	58	destroy	destroy	VERB
inlawrev-2784	357	59	the	the	DET
inlawrev-2784	357	60	right	right	NOUN
inlawrev-2784	357	61	of	of	ADP
inlawrev-2784	357	62	survivorship	survivorship	NOUN
inlawrev-2784	357	63	.	.	PUNCT
inlawrev-2784	358	1	for	for	ADP
inlawrev-2784	358	2	a	a	DET
inlawrev-2784	358	3	discussion	discussion	NOUN
inlawrev-2784	358	4	of	of	ADP
inlawrev-2784	358	5	creditors	creditor	NOUN
inlawrev-2784	358	6	'	'	PART
inlawrev-2784	358	7	and	and	CCONJ
inlawrev-2784	358	8	mortgagees	mortgagee	NOUN
inlawrev-2784	358	9	'	'	PART
inlawrev-2784	358	10	rights	right	NOUN
inlawrev-2784	358	11	regarding	regard	VERB
inlawrev-2784	358	12	joint	joint	ADJ
inlawrev-2784	358	13	tenancy	tenancy	NOUN
inlawrev-2784	358	14	property	property	NOUN
inlawrev-2784	358	15	,	,	PUNCT
inlawrev-2784	358	16	see	see	VERB
inlawrev-2784	358	17	uchtmann	uchtmann	PROPN
inlawrev-2784	358	18	&	&	CCONJ
inlawrev-2784	358	19	hartnell	hartnell	PROPN
inlawrev-2784	358	20	,	,	PUNCT
inlawrev-2784	358	21	qualified	qualified	ADJ
inlawrev-2784	358	22	disclaimer	disclaimer	NOUN
inlawrev-2784	358	23	of	of	ADP
inlawrev-2784	358	24	joint	joint	ADJ
inlawrev-2784	358	25	tenancies	tenancy	NOUN
inlawrev-2784	358	26	:	:	PUNCT
inlawrev-2784	358	27	a	a	DET
inlawrev-2784	358	28	policy	policy	NOUN
inlawrev-2784	358	29	and	and	CCONJ
inlawrev-2784	358	30	property	property	NOUN
inlawrev-2784	358	31	law	law	NOUN
inlawrev-2784	358	32	analysis	analysis	NOUN
inlawrev-2784	358	33	,	,	PUNCT
inlawrev-2784	358	34	22	22	NUM
inlawrev-2784	358	35	ariz	ariz	NOUN
inlawrev-2784	358	36	.	.	PUNCT
inlawrev-2784	359	1	l.	l.	PROPN
inlawrev-2784	359	2	rev	rev	PROPN
inlawrev-2784	359	3	.	.	PROPN
inlawrev-2784	359	4	987	987	NUM
inlawrev-2784	359	5	,	,	PUNCT
inlawrev-2784	359	6	1003	1003	NUM
inlawrev-2784	359	7	-	-	SYM
inlawrev-2784	359	8	05	05	NUM
inlawrev-2784	359	9	(	(	PUNCT
inlawrev-2784	359	10	1980	1980	NUM
inlawrev-2784	359	11	)	)	PUNCT
inlawrev-2784	359	12	and	and	CCONJ
inlawrev-2784	359	13	mattis	mattis	PROPN
inlawrev-2784	359	14	,	,	PUNCT
inlawrev-2784	359	15	severance	severance	NOUN
inlawrev-2784	359	16	of	of	ADP
inlawrev-2784	359	17	joint	joint	ADJ
inlawrev-2784	359	18	tenancies	tenancy	NOUN
inlawrev-2784	359	19	by	by	ADP
inlawrev-2784	359	20	mortgages	mortgage	NOUN
inlawrev-2784	359	21	:	:	PUNCT
inlawrev-2784	359	22	a	a	DET
inlawrev-2784	359	23	contextual	contextual	ADJ
inlawrev-2784	359	24	approach	approach	NOUN
inlawrev-2784	359	25	,	,	PUNCT
inlawrev-2784	359	26	1977	1977	NUM
inlawrev-2784	359	27	s.	s.	PROPN
inlawrev-2784	359	28	iii	iii	PROPN
inlawrev-2784	359	29	.	.	PUNCT
inlawrev-2784	360	1	u.l.j	u.l.j	NOUN
inlawrev-2784	360	2	.	.	PROPN
inlawrev-2784	361	1	27	27	NUM
inlawrev-2784	361	2	,	,	PUNCT
inlawrev-2784	361	3	45	45	NUM
inlawrev-2784	361	4	-	-	SYM
inlawrev-2784	361	5	61	61	NUM
inlawrev-2784	361	6	.	.	PUNCT
inlawrev-2784	361	7	^^uchtmann	^^uchtmann	PROPN
inlawrev-2784	361	8	,	,	PUNCT
inlawrev-2784	361	9	supra	supra	PROPN
inlawrev-2784	361	10	note	note	NOUN
inlawrev-2784	361	11	47	47	NUM
inlawrev-2784	361	12	,	,	PUNCT
inlawrev-2784	361	13	at	at	ADP
inlawrev-2784	361	14	341	341	NUM
inlawrev-2784	361	15	.	.	PUNCT
inlawrev-2784	362	1	^'^see	^'^see	PROPN
inlawrev-2784	362	2	supra	supra	PROPN
inlawrev-2784	362	3	note	note	PROPN
inlawrev-2784	362	4	69	69	NUM
inlawrev-2784	362	5	and	and	CCONJ
inlawrev-2784	362	6	accompanying	accompany	VERB
inlawrev-2784	362	7	text	text	NOUN
inlawrev-2784	362	8	.	.	PUNCT
inlawrev-2784	363	1	"	"	PUNCT
inlawrev-2784	363	2	306	306	NUM
inlawrev-2784	363	3	u.s	u.s	PROPN
inlawrev-2784	363	4	.	.	PROPN
inlawrev-2784	363	5	363	363	NUM
inlawrev-2784	363	6	(	(	PUNCT
inlawrev-2784	363	7	1939	1939	NUM
inlawrev-2784	363	8	)	)	PUNCT
inlawrev-2784	363	9	.	.	PUNCT
inlawrev-2784	364	1	682	682	NUM
inlawrev-2784	364	2	indiana	indiana	PROPN
inlawrev-2784	364	3	law	law	PROPN
inlawrev-2784	364	4	review	review	NOUN
inlawrev-2784	364	5	[	[	X
inlawrev-2784	364	6	vol	vol	NOUN
inlawrev-2784	364	7	.	.	PUNCT
inlawrev-2784	364	8	21:669	21:669	NUM
inlawrev-2784	364	9	upon	upon	SCONJ
inlawrev-2784	364	10	the	the	DET
inlawrev-2784	364	11	death	death	NOUN
inlawrev-2784	364	12	of	of	ADP
inlawrev-2784	364	13	her	her	PRON
inlawrev-2784	364	14	co	co	NOUN
inlawrev-2784	364	15	-	-	NOUN
inlawrev-2784	364	16	tenant	tenant	NOUN
inlawrev-2784	365	1	[	[	X
inlawrev-2784	365	2	the	the	DET
inlawrev-2784	365	3	wife	wife	NOUN
inlawrev-2784	365	4	]	]	PUNCT
inlawrev-2784	365	5	for	for	ADP
inlawrev-2784	365	6	the	the	DET
inlawrev-2784	365	7	first	first	ADJ
inlawrev-2784	365	8	time	time	NOUN
inlawrev-2784	365	9	became	become	VERB
inlawrev-2784	365	10	possessed	possess	VERB
inlawrev-2784	365	11	of	of	ADP
inlawrev-2784	365	12	the	the	DET
inlawrev-2784	365	13	sole	sole	ADJ
inlawrev-2784	365	14	right	right	NOUN
inlawrev-2784	365	15	to	to	PART
inlawrev-2784	365	16	sell	sell	VERB
inlawrev-2784	365	17	the	the	DET
inlawrev-2784	365	18	entire	entire	ADJ
inlawrev-2784	365	19	property	property	NOUN
inlawrev-2784	365	20	without	without	ADP
inlawrev-2784	365	21	risk	risk	NOUN
inlawrev-2784	365	22	of	of	ADP
inlawrev-2784	365	23	loss	loss	NOUN
inlawrev-2784	365	24	which	which	PRON
inlawrev-2784	365	25	might	might	AUX
inlawrev-2784	365	26	have	have	AUX
inlawrev-2784	365	27	resulted	result	VERB
inlawrev-2784	365	28	from	from	ADP
inlawrev-2784	365	29	partition	partition	NOUN
inlawrev-2784	365	30	or	or	CCONJ
inlawrev-2784	365	31	separate	separate	ADJ
inlawrev-2784	365	32	sale	sale	NOUN
inlawrev-2784	365	33	of	of	ADP
inlawrev-2784	365	34	her	her	PRON
inlawrev-2784	365	35	interest	interest	NOUN
inlawrev-2784	365	36	while	while	SCONJ
inlawrev-2784	365	37	decedent	decedent	NOUN
inlawrev-2784	365	38	lived	live	VERB
inlawrev-2784	365	39	.	.	PUNCT
inlawrev-2784	366	1	there	there	PRON
inlawrev-2784	366	2	was	be	VERB
inlawrev-2784	366	3	—	—	PUNCT
inlawrev-2784	366	4	at	at	ADP
inlawrev-2784	366	5	his	his	PRON
inlawrev-2784	366	6	death	death	NOUN
inlawrev-2784	366	7	—	—	PUNCT
inlawrev-2784	366	8	a	a	DET
inlawrev-2784	366	9	distinct	distinct	ADJ
inlawrev-2784	366	10	shifting	shifting	NOUN
inlawrev-2784	366	11	of	of	ADP
inlawrev-2784	366	12	economic	economic	ADJ
inlawrev-2784	366	13	interest	interest	NOUN
inlawrev-2784	366	14	,	,	PUNCT
inlawrev-2784	366	15	a	a	DET
inlawrev-2784	366	16	decided	decide	VERB
inlawrev-2784	366	17	change	change	NOUN
inlawrev-2784	366	18	for	for	ADP
inlawrev-2784	366	19	the	the	DET
inlawrev-2784	366	20	survivor	survivor	NOUN
inlawrev-2784	366	21	's	's	PART
inlawrev-2784	366	22	benefit.^^	benefit.^^	NOUN
inlawrev-2784	366	23	the	the	DET
inlawrev-2784	366	24	service	service	NOUN
inlawrev-2784	366	25	's	's	PART
inlawrev-2784	366	26	position	position	NOUN
inlawrev-2784	366	27	does	do	AUX
inlawrev-2784	366	28	not	not	PART
inlawrev-2784	366	29	recognize	recognize	VERB
inlawrev-2784	366	30	the	the	DET
inlawrev-2784	366	31	reality	reality	NOUN
inlawrev-2784	366	32	that	that	SCONJ
inlawrev-2784	366	33	the	the	DET
inlawrev-2784	366	34	surviving	survive	VERB
inlawrev-2784	366	35	joint	joint	ADJ
inlawrev-2784	366	36	tenant	tenant	NOUN
inlawrev-2784	366	37	receives	receive	VERB
inlawrev-2784	366	38	a	a	DET
inlawrev-2784	366	39	substantial	substantial	ADJ
inlawrev-2784	366	40	economic	economic	ADJ
inlawrev-2784	366	41	benefit	benefit	NOUN
inlawrev-2784	366	42	at	at	ADP
inlawrev-2784	366	43	the	the	DET
inlawrev-2784	366	44	death	death	NOUN
inlawrev-2784	366	45	of	of	ADP
inlawrev-2784	366	46	the	the	DET
inlawrev-2784	366	47	other	other	ADJ
inlawrev-2784	366	48	joint	joint	ADJ
inlawrev-2784	366	49	tenant	tenant	NOUN
inlawrev-2784	366	50	.	.	PUNCT
inlawrev-2784	367	1	this	this	DET
inlawrev-2784	367	2	position	position	NOUN
inlawrev-2784	367	3	creates	create	VERB
inlawrev-2784	367	4	several	several	ADJ
inlawrev-2784	367	5	areas	area	NOUN
inlawrev-2784	367	6	of	of	ADP
inlawrev-2784	367	7	conflict	conflict	NOUN
inlawrev-2784	367	8	with	with	ADP
inlawrev-2784	367	9	the	the	DET
inlawrev-2784	367	10	congressional	congressional	ADJ
inlawrev-2784	367	11	intent	intent	NOUN
inlawrev-2784	367	12	behind	behind	ADP
inlawrev-2784	367	13	section	section	NOUN
inlawrev-2784	367	14	2518	2518	NUM
inlawrev-2784	367	15	.	.	PUNCT
inlawrev-2784	368	1	c.	c.	NOUN
inlawrev-2784	368	2	irs\s	irs\s	PROPN
inlawrev-2784	368	3	position	position	NOUN
inlawrev-2784	368	4	in	in	ADP
inlawrev-2784	368	5	conflict	conflict	NOUN
inlawrev-2784	368	6	with	with	ADP
inlawrev-2784	368	7	congressional	congressional	ADJ
inlawrev-2784	368	8	intent	intent	NOUN
inlawrev-2784	368	9	behind	behind	ADP
inlawrev-2784	368	10	§	§	PROPN
inlawrev-2784	368	11	2518	2518	NUM
inlawrev-2784	368	12	there	there	PRON
inlawrev-2784	368	13	are	be	VERB
inlawrev-2784	368	14	three	three	NUM
inlawrev-2784	368	15	areas	area	NOUN
inlawrev-2784	368	16	of	of	ADP
inlawrev-2784	368	17	conflict	conflict	NOUN
inlawrev-2784	368	18	that	that	PRON
inlawrev-2784	368	19	arise	arise	VERB
inlawrev-2784	368	20	between	between	ADP
inlawrev-2784	368	21	the	the	DET
inlawrev-2784	368	22	service	service	NOUN
inlawrev-2784	368	23	's	's	PART
inlawrev-2784	368	24	position	position	NOUN
inlawrev-2784	368	25	and	and	CCONJ
inlawrev-2784	368	26	the	the	DET
inlawrev-2784	368	27	congressional	congressional	ADJ
inlawrev-2784	368	28	intent	intent	NOUN
inlawrev-2784	368	29	behind	behind	ADP
inlawrev-2784	368	30	section	section	NOUN
inlawrev-2784	368	31	2518	2518	NUM
inlawrev-2784	368	32	.	.	PUNCT
inlawrev-2784	369	1	the	the	DET
inlawrev-2784	369	2	first	first	ADJ
inlawrev-2784	369	3	and	and	CCONJ
inlawrev-2784	369	4	most	most	ADV
inlawrev-2784	369	5	significant	significant	ADJ
inlawrev-2784	369	6	conflict	conflict	NOUN
inlawrev-2784	369	7	is	be	AUX
inlawrev-2784	369	8	in	in	ADP
inlawrev-2784	369	9	the	the	DET
inlawrev-2784	369	10	definition	definition	NOUN
inlawrev-2784	369	11	of	of	ADP
inlawrev-2784	369	12	what	what	PRON
inlawrev-2784	369	13	constitutes	constitute	VERB
inlawrev-2784	369	14	the	the	DET
inlawrev-2784	369	15	transfer	transfer	NOUN
inlawrev-2784	369	16	which	which	PRON
inlawrev-2784	369	17	activates	activate	VERB
inlawrev-2784	369	18	the	the	DET
inlawrev-2784	369	19	nine	nine	NUM
inlawrev-2784	369	20	-	-	PUNCT
inlawrev-2784	369	21	month	month	NOUN
inlawrev-2784	369	22	time	time	NOUN
inlawrev-2784	369	23	limitation	limitation	NOUN
inlawrev-2784	369	24	in	in	ADP
inlawrev-2784	369	25	the	the	DET
inlawrev-2784	369	26	statute	statute	NOUN
inlawrev-2784	369	27	.	.	PUNCT
inlawrev-2784	369	28	^^	^^	PUNCT
inlawrev-2784	370	1	the	the	DET
inlawrev-2784	370	2	second	second	ADJ
inlawrev-2784	370	3	conflict	conflict	NOUN
inlawrev-2784	370	4	exists	exist	VERB
inlawrev-2784	370	5	between	between	ADP
inlawrev-2784	370	6	the	the	DET
inlawrev-2784	370	7	congressional	congressional	ADJ
inlawrev-2784	370	8	intent	intent	NOUN
inlawrev-2784	370	9	behind	behind	ADP
inlawrev-2784	370	10	the	the	DET
inlawrev-2784	370	11	enactment	enactment	NOUN
inlawrev-2784	370	12	of	of	ADP
inlawrev-2784	370	13	section	section	NOUN
inlawrev-2784	370	14	2518	2518	NUM
inlawrev-2784	370	15	,	,	PUNCT
inlawrev-2784	370	16	to	to	PART
inlawrev-2784	370	17	provide	provide	VERB
inlawrev-2784	370	18	a	a	DET
inlawrev-2784	370	19	more	more	ADV
inlawrev-2784	370	20	uniform	uniform	ADJ
inlawrev-2784	370	21	federal	federal	ADJ
inlawrev-2784	370	22	disclaimer	disclaimer	NOUN
inlawrev-2784	370	23	law	law	NOUN
inlawrev-2784	370	24	by	by	ADP
inlawrev-2784	370	25	alleviating	alleviate	VERB
inlawrev-2784	370	26	reliance	reliance	NOUN
inlawrev-2784	370	27	on	on	ADP
inlawrev-2784	370	28	state	state	NOUN
inlawrev-2784	370	29	disclaimer	disclaimer	ADJ
inlawrev-2784	370	30	laws	law	NOUN
inlawrev-2784	370	31	,	,	PUNCT
inlawrev-2784	370	32	and	and	CCONJ
inlawrev-2784	370	33	the	the	DET
inlawrev-2784	370	34	service	service	NOUN
inlawrev-2784	370	35	's	's	PART
inlawrev-2784	370	36	interpretation	interpretation	NOUN
inlawrev-2784	370	37	of	of	ADP
inlawrev-2784	370	38	section	section	NOUN
inlawrev-2784	370	39	2518	2518	NUM
inlawrev-2784	370	40	,	,	PUNCT
inlawrev-2784	370	41	which	which	PRON
inlawrev-2784	370	42	results	result	VERB
inlawrev-2784	370	43	in	in	ADP
inlawrev-2784	370	44	rehance	rehance	NOUN
inlawrev-2784	370	45	on	on	ADP
inlawrev-2784	370	46	state	state	NOUN
inlawrev-2784	370	47	law.^^	law.^^	PROPN
inlawrev-2784	370	48	the	the	DET
inlawrev-2784	370	49	third	third	ADJ
inlawrev-2784	370	50	conflict	conflict	NOUN
inlawrev-2784	370	51	arises	arise	VERB
inlawrev-2784	370	52	between	between	ADP
inlawrev-2784	370	53	the	the	DET
inlawrev-2784	370	54	service	service	NOUN
inlawrev-2784	370	55	's	's	PART
inlawrev-2784	370	56	position	position	NOUN
inlawrev-2784	370	57	,	,	PUNCT
inlawrev-2784	370	58	which	which	PRON
inlawrev-2784	370	59	discriminates	discriminate	VERB
inlawrev-2784	370	60	against	against	ADP
inlawrev-2784	370	61	owners	owner	NOUN
inlawrev-2784	370	62	of	of	ADP
inlawrev-2784	370	63	joint	joint	ADJ
inlawrev-2784	370	64	tenancy	tenancy	NOUN
inlawrev-2784	370	65	property	property	NOUN
inlawrev-2784	370	66	,	,	PUNCT
inlawrev-2784	370	67	and	and	CCONJ
inlawrev-2784	370	68	the	the	DET
inlawrev-2784	370	69	broader	broad	ADJ
inlawrev-2784	370	70	goals	goal	NOUN
inlawrev-2784	370	71	of	of	ADP
inlawrev-2784	370	72	the	the	DET
inlawrev-2784	370	73	tax	tax	NOUN
inlawrev-2784	370	74	law	law	NOUN
inlawrev-2784	370	75	to	to	PART
inlawrev-2784	370	76	treat	treat	VERB
inlawrev-2784	370	77	taxpayers	taxpayer	NOUN
inlawrev-2784	370	78	fairly	fairly	ADV
inlawrev-2784	370	79	.	.	PUNCT
inlawrev-2784	371	1	"	"	PUNCT
inlawrev-2784	371	2	^^	^^	SYM
inlawrev-2784	371	3	1	1	NUM
inlawrev-2784	371	4	.	.	X
inlawrev-2784	371	5	definition	definition	NOUN
inlawrev-2784	371	6	of	of	ADP
inlawrev-2784	371	7	transfer.—when	transfer.—when	ADP
inlawrev-2784	371	8	commenting	comment	VERB
inlawrev-2784	371	9	on	on	ADP
inlawrev-2784	371	10	the	the	DET
inlawrev-2784	371	11	statutory	statutory	ADJ
inlawrev-2784	371	12	requirement	requirement	NOUN
inlawrev-2784	371	13	that	that	SCONJ
inlawrev-2784	371	14	'	'	AUX
inlawrev-2784	371	15	*	*	PUNCT
inlawrev-2784	371	16	the	the	DET
inlawrev-2784	371	17	written	write	VERB
inlawrev-2784	371	18	refusal	refusal	NOUN
inlawrev-2784	371	19	must	must	AUX
inlawrev-2784	371	20	be	be	AUX
inlawrev-2784	371	21	received	receive	VERB
inlawrev-2784	371	22	by	by	ADP
inlawrev-2784	371	23	the	the	DET
inlawrev-2784	371	24	transferor	transferor	NOUN
inlawrev-2784	371	25	of	of	ADP
inlawrev-2784	371	26	the	the	DET
inlawrev-2784	371	27	interest	interest	NOUN
inlawrev-2784	371	28	.	.	PUNCT
inlawrev-2784	371	29	.	.	PUNCT
inlawrev-2784	371	30	.	.	PUNCT
inlawrev-2784	372	1	not	not	PART
inlawrev-2784	372	2	later	later	ADV
inlawrev-2784	372	3	than	than	ADP
inlawrev-2784	372	4	nine	nine	NUM
inlawrev-2784	372	5	months	month	NOUN
inlawrev-2784	372	6	after	after	ADP
inlawrev-2784	372	7	the	the	DET
inlawrev-2784	372	8	day	day	NOUN
inlawrev-2784	372	9	on	on	ADP
inlawrev-2784	372	10	which	which	PRON
inlawrev-2784	372	11	the	the	DET
inlawrev-2784	372	12	transfer	transfer	NOUN
inlawrev-2784	372	13	creating	create	VERB
inlawrev-2784	372	14	the	the	DET
inlawrev-2784	372	15	interest	interest	NOUN
inlawrev-2784	372	16	is	be	AUX
inlawrev-2784	372	17	made,"^	made,"^	NOUN
inlawrev-2784	372	18	the	the	DET
inlawrev-2784	372	19	house	house	NOUN
inlawrev-2784	372	20	ways	way	NOUN
inlawrev-2784	372	21	and	and	CCONJ
inlawrev-2784	372	22	means	mean	VERB
inlawrev-2784	372	23	committee	committee	NOUN
inlawrev-2784	372	24	stated	state	VERB
inlawrev-2784	372	25	:	:	PUNCT
inlawrev-2784	372	26	"	"	PUNCT
inlawrev-2784	372	27	for	for	ADP
inlawrev-2784	372	28	purposes	purpose	NOUN
inlawrev-2784	372	29	of	of	ADP
inlawrev-2784	372	30	this	this	DET
inlawrev-2784	372	31	requirement	requirement	NOUN
inlawrev-2784	372	32	,	,	PUNCT
inlawrev-2784	372	33	a	a	DET
inlawrev-2784	372	34	transfer	transfer	NOUN
inlawrev-2784	372	35	is	be	AUX
inlawrev-2784	372	36	considered	consider	VERB
inlawrev-2784	372	37	to	to	PART
inlawrev-2784	372	38	be	be	AUX
inlawrev-2784	372	39	made	make	VERB
inlawrev-2784	372	40	when	when	SCONJ
inlawrev-2784	372	41	it	it	PRON
inlawrev-2784	372	42	is	be	AUX
inlawrev-2784	372	43	treated	treat	VERB
inlawrev-2784	372	44	as	as	ADP
inlawrev-2784	372	45	a	a	DET
inlawrev-2784	372	46	completed	complete	VERB
inlawrev-2784	372	47	transfer	transfer	NOUN
inlawrev-2784	372	48	for	for	ADP
inlawrev-2784	372	49	gift	gift	NOUN
inlawrev-2784	372	50	tax	tax	NOUN
inlawrev-2784	372	51	purposes	purpose	NOUN
inlawrev-2784	372	52	with	with	ADP
inlawrev-2784	372	53	respect	respect	NOUN
inlawrev-2784	372	54	to	to	ADP
inlawrev-2784	372	55	inter	inter	ADJ
inlawrev-2784	372	56	vivos	vivos	ADJ
inlawrev-2784	372	57	transfers	transfer	NOUN
inlawrev-2784	372	58	or	or	CCONJ
inlawrev-2784	372	59	upon	upon	SCONJ
inlawrev-2784	372	60	the	the	DET
inlawrev-2784	372	61	date	date	NOUN
inlawrev-2784	372	62	of	of	ADP
inlawrev-2784	372	63	the	the	DET
inlawrev-2784	372	64	decedent	decedent	NOUN
inlawrev-2784	372	65	's	's	PART
inlawrev-2784	372	66	death	death	NOUN
inlawrev-2784	372	67	with	with	ADP
inlawrev-2784	372	68	respect	respect	NOUN
inlawrev-2784	372	69	to	to	ADP
inlawrev-2784	372	70	testamentary	testamentary	ADJ
inlawrev-2784	372	71	transfers	transfer	NOUN
inlawrev-2784	372	72	.	.	PUNCT
inlawrev-2784	373	1	"^	"^	X
inlawrev-2784	373	2	'	'	PUNCT
inlawrev-2784	373	3	the	the	DET
inlawrev-2784	373	4	conference	conference	NOUN
inlawrev-2784	373	5	committee	committee	NOUN
inlawrev-2784	373	6	report	report	NOUN
inlawrev-2784	373	7	reflected	reflect	VERB
inlawrev-2784	373	8	the	the	DET
inlawrev-2784	373	9	same	same	ADJ
inlawrev-2784	373	10	intent	intent	NOUN
inlawrev-2784	373	11	by	by	ADP
inlawrev-2784	373	12	stating	state	VERB
inlawrev-2784	373	13	:	:	PUNCT
inlawrev-2784	373	14	"	"	PUNCT
inlawrev-2784	373	15	the	the	DET
inlawrev-2784	373	16	conferees	conferee	NOUN
inlawrev-2784	373	17	intend	intend	VERB
inlawrev-2784	373	18	to	to	PART
inlawrev-2784	373	19	make	make	VERB
inlawrev-2784	373	20	it	it	PRON
inlawrev-2784	373	21	clear	clear	ADJ
inlawrev-2784	373	22	that	that	SCONJ
inlawrev-2784	373	23	the	the	DET
inlawrev-2784	373	24	9	9	NUM
inlawrev-2784	373	25	-	-	PUNCT
inlawrev-2784	373	26	month	month	NOUN
inlawrev-2784	373	27	period	period	NOUN
inlawrev-2784	373	28	for	for	ADP
inlawrev-2784	373	29	making	make	VERB
inlawrev-2784	373	30	'	'	PRON
inlawrev-2784	373	31	*	*	NOUN
inlawrev-2784	373	32	m	m	NOUN
inlawrev-2784	373	33	at	at	ADP
inlawrev-2784	373	34	371	371	NUM
inlawrev-2784	373	35	.	.	PUNCT
inlawrev-2784	374	1	"	"	PUNCT
inlawrev-2784	374	2	i.r.c	i.r.c	NOUN
inlawrev-2784	374	3	.	.	PUNCT
inlawrev-2784	375	1	§	§	PROPN
inlawrev-2784	375	2	2518(b)(2	2518(b)(2	NUM
inlawrev-2784	375	3	)	)	PUNCT
inlawrev-2784	375	4	(	(	PUNCT
inlawrev-2784	375	5	1987	1987	NUM
inlawrev-2784	375	6	)	)	PUNCT
inlawrev-2784	375	7	.	.	PUNCT
inlawrev-2784	376	1	the	the	DET
inlawrev-2784	376	2	exact	exact	ADJ
inlawrev-2784	376	3	language	language	NOUN
inlawrev-2784	376	4	is	be	AUX
inlawrev-2784	376	5	reproduced	reproduce	VERB
inlawrev-2784	376	6	in	in	ADP
inlawrev-2784	376	7	note	note	NOUN
inlawrev-2784	376	8	31	31	NUM
inlawrev-2784	376	9	supra	supra	NOUN
inlawrev-2784	376	10	.	.	PUNCT
inlawrev-2784	377	1	see	see	VERB
inlawrev-2784	377	2	infra	infra	NOUN
inlawrev-2784	377	3	text	text	NOUN
inlawrev-2784	377	4	accompanying	accompany	VERB
inlawrev-2784	377	5	notes	note	NOUN
inlawrev-2784	377	6	80	80	NUM
inlawrev-2784	377	7	-	-	SYM
inlawrev-2784	377	8	93	93	NUM
inlawrev-2784	377	9	for	for	ADP
inlawrev-2784	377	10	further	further	ADJ
inlawrev-2784	377	11	discussion	discussion	NOUN
inlawrev-2784	377	12	.	.	PUNCT
inlawrev-2784	378	1	''	''	PUNCT
inlawrev-2784	379	1	^see	^see	PROPN
inlawrev-2784	379	2	h.r	h.r	PROPN
inlawrev-2784	379	3	.	.	PROPN
inlawrev-2784	379	4	rep	rep	PROPN
inlawrev-2784	379	5	.	.	PROPN
inlawrev-2784	380	1	no	no	PROPN
inlawrev-2784	380	2	.	.	NOUN
inlawrev-2784	380	3	1380	1380	NUM
inlawrev-2784	380	4	,	,	PUNCT
inlawrev-2784	380	5	supra	supra	NOUN
inlawrev-2784	380	6	note	note	NOUN
inlawrev-2784	380	7	32	32	NUM
inlawrev-2784	380	8	,	,	PUNCT
inlawrev-2784	380	9	at	at	ADP
inlawrev-2784	380	10	66	66	NUM
inlawrev-2784	380	11	-	-	SYM
inlawrev-2784	380	12	67	67	NUM
inlawrev-2784	380	13	.	.	PUNCT
inlawrev-2784	381	1	see	see	VERB
inlawrev-2784	381	2	infra	infra	NOUN
inlawrev-2784	381	3	text	text	NOUN
inlawrev-2784	381	4	accompanying	accompanying	ADJ
inlawrev-2784	381	5	notes	note	NOUN
inlawrev-2784	381	6	94	94	NUM
inlawrev-2784	381	7	-	-	SYM
inlawrev-2784	381	8	107	107	NUM
inlawrev-2784	381	9	for	for	ADP
inlawrev-2784	381	10	further	further	ADJ
inlawrev-2784	381	11	discussion	discussion	NOUN
inlawrev-2784	381	12	.	.	PUNCT
inlawrev-2784	382	1	^'see	^'see	NUM
inlawrev-2784	382	2	infra	infra	NOUN
inlawrev-2784	382	3	text	text	NOUN
inlawrev-2784	382	4	accompanying	accompany	VERB
inlawrev-2784	382	5	notes	note	NOUN
inlawrev-2784	382	6	108	108	NUM
inlawrev-2784	382	7	-	-	SYM
inlawrev-2784	382	8	16	16	NUM
inlawrev-2784	382	9	for	for	ADP
inlawrev-2784	382	10	further	further	ADJ
inlawrev-2784	382	11	discussion	discussion	NOUN
inlawrev-2784	382	12	.	.	PUNCT
inlawrev-2784	383	1	^"see	^"see	PROPN
inlawrev-2784	383	2	h.r	h.r	PROPN
inlawrev-2784	383	3	.	.	PROPN
inlawrev-2784	383	4	rep	rep	PROPN
inlawrev-2784	383	5	.	.	PROPN
inlawrev-2784	384	1	no	no	PROPN
inlawrev-2784	384	2	.	.	NOUN
inlawrev-2784	384	3	1380	1380	NUM
inlawrev-2784	384	4	,	,	PUNCT
inlawrev-2784	384	5	supra	supra	NOUN
inlawrev-2784	384	6	note	note	NOUN
inlawrev-2784	384	7	32	32	NUM
inlawrev-2784	384	8	,	,	PUNCT
inlawrev-2784	384	9	at	at	ADP
inlawrev-2784	384	10	67	67	NUM
inlawrev-2784	384	11	(	(	PUNCT
inlawrev-2784	384	12	emphasis	emphasis	NOUN
inlawrev-2784	384	13	added	add	VERB
inlawrev-2784	384	14	)	)	PUNCT
inlawrev-2784	384	15	.	.	PUNCT
inlawrev-2784	385	1	''	''	PUNCT
inlawrev-2784	386	1	i	i	PRON
inlawrev-2784	386	2	d.	d.	PROPN
inlawrev-2784	386	3	1988	1988	NUM
inlawrev-2784	386	4	]	]	PUNCT
inlawrev-2784	386	5	disclaimer	disclaimer	NOUN
inlawrev-2784	386	6	of	of	ADP
inlawrev-2784	386	7	joint	joint	ADJ
inlawrev-2784	386	8	tenancy	tenancy	NOUN
inlawrev-2784	386	9	683	683	NUM
inlawrev-2784	386	10	a	a	DET
inlawrev-2784	386	11	disclaimer	disclaimer	NOUN
inlawrev-2784	386	12	is	be	AUX
inlawrev-2784	386	13	to	to	PART
inlawrev-2784	386	14	be	be	AUX
inlawrev-2784	386	15	determined	determine	VERB
inlawrev-2784	386	16	in	in	ADP
inlawrev-2784	386	17	reference	reference	NOUN
inlawrev-2784	386	18	to	to	ADP
inlawrev-2784	386	19	each	each	DET
inlawrev-2784	386	20	taxable	taxable	ADJ
inlawrev-2784	386	21	transfer	transfer	NOUN
inlawrev-2784	386	22	.	.	PUNCT
inlawrev-2784	386	23	''	''	PUNCT
inlawrev-2784	386	24	^^	^^	PUNCT
inlawrev-2784	386	25	at	at	ADP
inlawrev-2784	386	26	the	the	DET
inlawrev-2784	386	27	time	time	NOUN
inlawrev-2784	386	28	of	of	ADP
inlawrev-2784	386	29	creation	creation	NOUN
inlawrev-2784	386	30	of	of	ADP
inlawrev-2784	386	31	a	a	DET
inlawrev-2784	386	32	joint	joint	ADJ
inlawrev-2784	386	33	tenancy	tenancy	NOUN
inlawrev-2784	386	34	by	by	ADP
inlawrev-2784	386	35	a	a	DET
inlawrev-2784	386	36	donor	donor	NOUN
inlawrev-2784	386	37	of	of	ADP
inlawrev-2784	386	38	property	property	NOUN
inlawrev-2784	386	39	,	,	PUNCT
inlawrev-2784	386	40	the	the	DET
inlawrev-2784	386	41	only	only	ADJ
inlawrev-2784	386	42	tax	tax	NOUN
inlawrev-2784	386	43	that	that	PRON
inlawrev-2784	386	44	may	may	AUX
inlawrev-2784	386	45	occur	occur	VERB
inlawrev-2784	386	46	is	be	AUX
inlawrev-2784	386	47	a	a	DET
inlawrev-2784	386	48	gift	gift	NOUN
inlawrev-2784	386	49	tax	tax	NOUN
inlawrev-2784	386	50	on	on	ADP
inlawrev-2784	386	51	the	the	DET
inlawrev-2784	386	52	value	value	NOUN
inlawrev-2784	386	53	of	of	ADP
inlawrev-2784	386	54	the	the	DET
inlawrev-2784	386	55	one	one	NUM
inlawrev-2784	386	56	-	-	PUNCT
inlawrev-2784	386	57	half	half	NOUN
inlawrev-2784	386	58	interest	interest	NOUN
inlawrev-2784	386	59	conveyed	convey	VERB
inlawrev-2784	386	60	to	to	ADP
inlawrev-2784	386	61	the	the	DET
inlawrev-2784	386	62	donee	donee	NOUN
inlawrev-2784	386	63	to	to	ADP
inlawrev-2784	386	64	the	the	DET
inlawrev-2784	386	65	extent	extent	NOUN
inlawrev-2784	386	66	the	the	DET
inlawrev-2784	386	67	value	value	NOUN
inlawrev-2784	386	68	of	of	ADP
inlawrev-2784	386	69	the	the	DET
inlawrev-2784	386	70	one	one	NUM
inlawrev-2784	386	71	-	-	PUNCT
inlawrev-2784	386	72	half	half	NOUN
inlawrev-2784	386	73	interest	interest	NOUN
inlawrev-2784	386	74	exceeds	exceed	VERB
inlawrev-2784	386	75	the	the	DET
inlawrev-2784	386	76	donee	donee	NOUN
inlawrev-2784	386	77	's	's	PART
inlawrev-2784	386	78	contribution.^^	contribution.^^	NOUN
inlawrev-2784	386	79	the	the	DET
inlawrev-2784	386	80	portion	portion	NOUN
inlawrev-2784	386	81	retained	retain	VERB
inlawrev-2784	386	82	by	by	ADP
inlawrev-2784	386	83	the	the	DET
inlawrev-2784	386	84	donor	donor	NOUN
inlawrev-2784	386	85	which	which	PRON
inlawrev-2784	386	86	would	would	AUX
inlawrev-2784	386	87	pass	pass	VERB
inlawrev-2784	386	88	at	at	ADP
inlawrev-2784	386	89	his	his	PRON
inlawrev-2784	386	90	death	death	NOUN
inlawrev-2784	386	91	to	to	ADP
inlawrev-2784	386	92	the	the	DET
inlawrev-2784	386	93	donee	donee	NOUN
inlawrev-2784	386	94	,	,	PUNCT
inlawrev-2784	386	95	if	if	SCONJ
inlawrev-2784	386	96	the	the	DET
inlawrev-2784	386	97	donee	donee	NOUN
inlawrev-2784	386	98	survives	survive	VERB
inlawrev-2784	386	99	him	he	PRON
inlawrev-2784	386	100	,	,	PUNCT
inlawrev-2784	386	101	is	be	AUX
inlawrev-2784	386	102	never	never	ADV
inlawrev-2784	386	103	taxed	tax	VERB
inlawrev-2784	386	104	at	at	ADP
inlawrev-2784	386	105	creation	creation	NOUN
inlawrev-2784	386	106	and	and	CCONJ
inlawrev-2784	386	107	only	only	ADV
inlawrev-2784	386	108	becomes	become	VERB
inlawrev-2784	386	109	a	a	DET
inlawrev-2784	386	110	"	"	PUNCT
inlawrev-2784	386	111	taxable	taxable	ADJ
inlawrev-2784	386	112	transfer	transfer	NOUN
inlawrev-2784	386	113	"	"	PUNCT
inlawrev-2784	386	114	at	at	ADP
inlawrev-2784	386	115	the	the	DET
inlawrev-2784	386	116	death	death	NOUN
inlawrev-2784	386	117	of	of	ADP
inlawrev-2784	386	118	the	the	DET
inlawrev-2784	386	119	donor.^^	donor.^^	NOUN
inlawrev-2784	386	120	if	if	SCONJ
inlawrev-2784	386	121	both	both	DET
inlawrev-2784	386	122	parties	party	NOUN
inlawrev-2784	386	123	contributed	contribute	VERB
inlawrev-2784	386	124	equally	equally	ADV
inlawrev-2784	386	125	to	to	ADP
inlawrev-2784	386	126	the	the	DET
inlawrev-2784	386	127	purchase	purchase	NOUN
inlawrev-2784	386	128	of	of	ADP
inlawrev-2784	386	129	the	the	DET
inlawrev-2784	386	130	joint	joint	ADJ
inlawrev-2784	386	131	tenancy	tenancy	NOUN
inlawrev-2784	386	132	property	property	NOUN
inlawrev-2784	386	133	,	,	PUNCT
inlawrev-2784	386	134	there	there	PRON
inlawrev-2784	386	135	is	be	VERB
inlawrev-2784	386	136	no	no	DET
inlawrev-2784	386	137	gift	gift	NOUN
inlawrev-2784	386	138	tax	tax	NOUN
inlawrev-2784	386	139	at	at	ADP
inlawrev-2784	386	140	creation	creation	NOUN
inlawrev-2784	386	141	.	.	PUNCT
inlawrev-2784	387	1	also	also	ADV
inlawrev-2784	387	2	,	,	PUNCT
inlawrev-2784	387	3	in	in	ADP
inlawrev-2784	387	4	this	this	DET
inlawrev-2784	387	5	case	case	NOUN
inlawrev-2784	387	6	the	the	DET
inlawrev-2784	387	7	only	only	ADJ
inlawrev-2784	387	8	"	"	PUNCT
inlawrev-2784	387	9	taxable	taxable	ADJ
inlawrev-2784	387	10	transfer	transfer	NOUN
inlawrev-2784	387	11	"	"	PUNCT
inlawrev-2784	387	12	occurs	occur	VERB
inlawrev-2784	387	13	at	at	ADP
inlawrev-2784	387	14	the	the	DET
inlawrev-2784	387	15	death	death	NOUN
inlawrev-2784	387	16	of	of	ADP
inlawrev-2784	387	17	one	one	NUM
inlawrev-2784	387	18	of	of	ADP
inlawrev-2784	387	19	the	the	DET
inlawrev-2784	387	20	tenants	tenant	NOUN
inlawrev-2784	387	21	when	when	SCONJ
inlawrev-2784	387	22	the	the	DET
inlawrev-2784	387	23	surviving	survive	VERB
inlawrev-2784	387	24	tenant	tenant	NOUN
inlawrev-2784	387	25	receives	receive	VERB
inlawrev-2784	387	26	the	the	DET
inlawrev-2784	387	27	decedent	decedent	NOUN
inlawrev-2784	387	28	's	's	PART
inlawrev-2784	387	29	onehalf	onehalf	NOUN
inlawrev-2784	387	30	interest	interest	NOUN
inlawrev-2784	387	31	.	.	PUNCT
inlawrev-2784	388	1	^^	^^	PUNCT
inlawrev-2784	388	2	if	if	SCONJ
inlawrev-2784	388	3	the	the	DET
inlawrev-2784	388	4	intent	intent	NOUN
inlawrev-2784	388	5	of	of	ADP
inlawrev-2784	388	6	congress	congress	PROPN
inlawrev-2784	388	7	is	be	AUX
inlawrev-2784	388	8	that	that	SCONJ
inlawrev-2784	388	9	the	the	DET
inlawrev-2784	388	10	transfer	transfer	NOUN
inlawrev-2784	388	11	creating	create	VERB
inlawrev-2784	388	12	the	the	DET
inlawrev-2784	388	13	interest	interest	NOUN
inlawrev-2784	388	14	means	mean	VERB
inlawrev-2784	388	15	a	a	DET
inlawrev-2784	388	16	taxable	taxable	ADJ
inlawrev-2784	388	17	transfer	transfer	NOUN
inlawrev-2784	388	18	,	,	PUNCT
inlawrev-2784	388	19	then	then	ADV
inlawrev-2784	388	20	the	the	DET
inlawrev-2784	388	21	donee	donee	NOUN
inlawrev-2784	388	22	above	above	ADV
inlawrev-2784	388	23	would	would	AUX
inlawrev-2784	388	24	have	have	VERB
inlawrev-2784	388	25	nine	nine	NUM
inlawrev-2784	388	26	months	month	NOUN
inlawrev-2784	388	27	from	from	ADP
inlawrev-2784	388	28	creation	creation	NOUN
inlawrev-2784	388	29	of	of	ADP
inlawrev-2784	388	30	the	the	DET
inlawrev-2784	388	31	tenancy	tenancy	NOUN
inlawrev-2784	388	32	to	to	PART
inlawrev-2784	388	33	disclaim	disclaim	VERB
inlawrev-2784	388	34	his	his	PRON
inlawrev-2784	388	35	one	one	NUM
inlawrev-2784	388	36	-	-	PUNCT
inlawrev-2784	388	37	half	half	NOUN
inlawrev-2784	388	38	proportional	proportional	ADJ
inlawrev-2784	388	39	interest	interest	NOUN
inlawrev-2784	388	40	in	in	ADP
inlawrev-2784	388	41	the	the	DET
inlawrev-2784	388	42	property	property	NOUN
inlawrev-2784	388	43	.	.	PUNCT
inlawrev-2784	389	1	but	but	CCONJ
inlawrev-2784	389	2	with	with	ADP
inlawrev-2784	389	3	respect	respect	NOUN
inlawrev-2784	389	4	to	to	ADP
inlawrev-2784	389	5	the	the	DET
inlawrev-2784	389	6	accretive	accretive	ADJ
inlawrev-2784	389	7	interest	interest	NOUN
inlawrev-2784	389	8	,	,	PUNCT
inlawrev-2784	389	9	^^	^^	PUNCT
inlawrev-2784	389	10	which	which	PRON
inlawrev-2784	389	11	would	would	AUX
inlawrev-2784	389	12	only	only	ADV
inlawrev-2784	389	13	pass	pass	VERB
inlawrev-2784	389	14	at	at	ADP
inlawrev-2784	389	15	the	the	DET
inlawrev-2784	389	16	death	death	NOUN
inlawrev-2784	389	17	of	of	ADP
inlawrev-2784	389	18	the	the	DET
inlawrev-2784	389	19	donor	donor	NOUN
inlawrev-2784	389	20	,	,	PUNCT
inlawrev-2784	389	21	he	he	PRON
inlawrev-2784	389	22	would	would	AUX
inlawrev-2784	389	23	have	have	VERB
inlawrev-2784	389	24	nine	nine	NUM
inlawrev-2784	389	25	months	month	NOUN
inlawrev-2784	389	26	from	from	ADP
inlawrev-2784	389	27	the	the	DET
inlawrev-2784	389	28	donor	donor	NOUN
inlawrev-2784	389	29	's	's	PART
inlawrev-2784	389	30	death	death	NOUN
inlawrev-2784	389	31	to	to	PART
inlawrev-2784	389	32	disclaim	disclaim	VERB
inlawrev-2784	389	33	.	.	PUNCT
inlawrev-2784	390	1	similarly	similarly	ADV
inlawrev-2784	390	2	in	in	ADP
inlawrev-2784	390	3	the	the	DET
inlawrev-2784	390	4	case	case	NOUN
inlawrev-2784	390	5	of	of	ADP
inlawrev-2784	390	6	equal	equal	ADJ
inlawrev-2784	390	7	contributions	contribution	NOUN
inlawrev-2784	390	8	,	,	PUNCT
inlawrev-2784	390	9	the	the	DET
inlawrev-2784	390	10	survivor	survivor	NOUN
inlawrev-2784	390	11	would	would	AUX
inlawrev-2784	390	12	have	have	VERB
inlawrev-2784	390	13	nine	nine	NUM
inlawrev-2784	390	14	months	month	NOUN
inlawrev-2784	390	15	from	from	ADP
inlawrev-2784	390	16	the	the	DET
inlawrev-2784	390	17	decedent	decedent	NOUN
inlawrev-2784	390	18	's	's	PART
inlawrev-2784	390	19	death	death	NOUN
inlawrev-2784	390	20	to	to	PART
inlawrev-2784	390	21	disclaim	disclaim	VERB
inlawrev-2784	390	22	the	the	DET
inlawrev-2784	390	23	accretive	accretive	ADJ
inlawrev-2784	390	24	interest	interest	NOUN
inlawrev-2784	390	25	which	which	PRON
inlawrev-2784	390	26	would	would	AUX
inlawrev-2784	390	27	pass	pass	VERB
inlawrev-2784	390	28	to	to	ADP
inlawrev-2784	390	29	him	he	PRON
inlawrev-2784	390	30	at	at	ADP
inlawrev-2784	390	31	the	the	DET
inlawrev-2784	390	32	decedent	decedent	NOUN
inlawrev-2784	390	33	's	's	PART
inlawrev-2784	390	34	death	death	NOUN
inlawrev-2784	390	35	.	.	PUNCT
inlawrev-2784	391	1	this	this	DET
inlawrev-2784	391	2	application	application	NOUN
inlawrev-2784	391	3	of	of	ADP
inlawrev-2784	391	4	congressional	congressional	ADJ
inlawrev-2784	391	5	intent	intent	NOUN
inlawrev-2784	391	6	to	to	PART
inlawrev-2784	391	7	joint	joint	ADJ
inlawrev-2784	391	8	tenancy	tenancy	NOUN
inlawrev-2784	391	9	disclaimer	disclaimer	NOUN
inlawrev-2784	391	10	is	be	AUX
inlawrev-2784	391	11	supported	support	VERB
inlawrev-2784	391	12	by	by	ADP
inlawrev-2784	391	13	the	the	DET
inlawrev-2784	391	14	fact	fact	NOUN
inlawrev-2784	391	15	that	that	SCONJ
inlawrev-2784	391	16	house	house	NOUN
inlawrev-2784	391	17	report	report	NOUN
inlawrev-2784	391	18	1380	1380	NUM
inlawrev-2784	391	19	defining	define	VERB
inlawrev-2784	391	20	"	"	PUNCT
inlawrev-2784	391	21	transfer	transfer	NOUN
inlawrev-2784	391	22	"	"	PUNCT
inlawrev-2784	391	23	^^joint	^^joint	NOUN
inlawrev-2784	391	24	explanatory	explanatory	ADJ
inlawrev-2784	391	25	statement	statement	NOUN
inlawrev-2784	391	26	of	of	ADP
inlawrev-2784	391	27	the	the	DET
inlawrev-2784	391	28	committee	committee	NOUN
inlawrev-2784	391	29	of	of	ADP
inlawrev-2784	391	30	conference	conference	PROPN
inlawrev-2784	391	31	,	,	PUNCT
inlawrev-2784	391	32	s.	s.	PROPN
inlawrev-2784	391	33	rep	rep	PROPN
inlawrev-2784	391	34	.	.	PROPN
inlawrev-2784	391	35	no	no	PROPN
inlawrev-2784	391	36	.	.	NOUN
inlawrev-2784	391	37	1236	1236	NUM
inlawrev-2784	391	38	,	,	PUNCT
inlawrev-2784	391	39	94th	94th	ADJ
inlawrev-2784	391	40	cong	cong	NOUN
inlawrev-2784	391	41	.	.	PROPN
inlawrev-2784	392	1	,	,	PUNCT
inlawrev-2784	392	2	2d	2d	NUM
inlawrev-2784	392	3	sess	sess	NOUN
inlawrev-2784	392	4	.	.	PUNCT
inlawrev-2784	393	1	607,623.24	607,623.24	NUM
inlawrev-2784	393	2	,	,	PUNCT
inlawrev-2784	393	3	reprinted	reprint	VERB
inlawrev-2784	393	4	in	in	ADP
inlawrev-2784	393	5	1976	1976	NUM
inlawrev-2784	393	6	u.s	u.s	PROPN
inlawrev-2784	393	7	.	.	PROPN
inlawrev-2784	393	8	code	code	PROPN
inlawrev-2784	393	9	cong	cong	PROPN
inlawrev-2784	393	10	.	.	PUNCT
inlawrev-2784	393	11	&	&	CCONJ
inlawrev-2784	393	12	admin	admin	PROPN
inlawrev-2784	393	13	.	.	PUNCT
inlawrev-2784	394	1	news	news	NOUN
inlawrev-2784	394	2	4262	4262	NUM
inlawrev-2784	394	3	,	,	PUNCT
inlawrev-2784	394	4	4266	4266	NUM
inlawrev-2784	394	5	(	(	PUNCT
inlawrev-2784	394	6	emphasis	emphasis	NOUN
inlawrev-2784	394	7	added	add	VERB
inlawrev-2784	394	8	)	)	PUNCT
inlawrev-2784	394	9	.	.	PUNCT
inlawrev-2784	395	1	"	"	PUNCT
inlawrev-2784	395	2	i.r.c	i.r.c	NOUN
inlawrev-2784	395	3	.	.	PUNCT
inlawrev-2784	396	1	§	§	PROPN
inlawrev-2784	396	2	§	§	PROPN
inlawrev-2784	396	3	2511	2511	NUM
inlawrev-2784	396	4	,	,	PUNCT
inlawrev-2784	396	5	2512	2512	NUM
inlawrev-2784	396	6	(	(	PUNCT
inlawrev-2784	396	7	1987	1987	NUM
inlawrev-2784	396	8	)	)	PUNCT
inlawrev-2784	396	9	.	.	PUNCT
inlawrev-2784	397	1	^'*the	^'*the	DET
inlawrev-2784	397	2	value	value	NOUN
inlawrev-2784	397	3	of	of	ADP
inlawrev-2784	397	4	the	the	DET
inlawrev-2784	397	5	donor	donor	NOUN
inlawrev-2784	397	6	's	's	PART
inlawrev-2784	397	7	interest	interest	NOUN
inlawrev-2784	397	8	in	in	ADP
inlawrev-2784	397	9	the	the	DET
inlawrev-2784	397	10	joint	joint	ADJ
inlawrev-2784	397	11	tenancy	tenancy	NOUN
inlawrev-2784	397	12	property	property	NOUN
inlawrev-2784	397	13	is	be	AUX
inlawrev-2784	397	14	included	include	VERB
inlawrev-2784	397	15	in	in	ADP
inlawrev-2784	397	16	the	the	DET
inlawrev-2784	397	17	donor	donor	NOUN
inlawrev-2784	397	18	's	's	PART
inlawrev-2784	397	19	estate	estate	NOUN
inlawrev-2784	397	20	at	at	ADP
inlawrev-2784	397	21	his	his	PRON
inlawrev-2784	397	22	death	death	NOUN
inlawrev-2784	397	23	.	.	PUNCT
inlawrev-2784	398	1	i.r.c	i.r.c	NOUN
inlawrev-2784	398	2	.	.	PUNCT
inlawrev-2784	399	1	§	§	PROPN
inlawrev-2784	399	2	2040	2040	NUM
inlawrev-2784	399	3	(	(	PUNCT
inlawrev-2784	399	4	1987	1987	NUM
inlawrev-2784	399	5	)	)	PUNCT
inlawrev-2784	399	6	.	.	PUNCT
inlawrev-2784	400	1	the	the	DET
inlawrev-2784	400	2	transfer	transfer	NOUN
inlawrev-2784	400	3	of	of	ADP
inlawrev-2784	400	4	the	the	DET
inlawrev-2784	400	5	estate	estate	NOUN
inlawrev-2784	400	6	,	,	PUNCT
inlawrev-2784	400	7	which	which	PRON
inlawrev-2784	400	8	is	be	AUX
inlawrev-2784	400	9	defined	define	VERB
inlawrev-2784	400	10	to	to	PART
inlawrev-2784	400	11	include	include	VERB
inlawrev-2784	400	12	the	the	DET
inlawrev-2784	400	13	donor	donor	NOUN
inlawrev-2784	400	14	's	's	PART
inlawrev-2784	400	15	interest	interest	NOUN
inlawrev-2784	400	16	in	in	ADP
inlawrev-2784	400	17	the	the	DET
inlawrev-2784	400	18	joint	joint	ADJ
inlawrev-2784	400	19	property	property	NOUN
inlawrev-2784	400	20	,	,	PUNCT
inlawrev-2784	400	21	occurs	occur	VERB
inlawrev-2784	400	22	upon	upon	SCONJ
inlawrev-2784	400	23	the	the	DET
inlawrev-2784	400	24	donor	donor	NOUN
inlawrev-2784	400	25	's	's	PART
inlawrev-2784	400	26	death	death	NOUN
inlawrev-2784	400	27	and	and	CCONJ
inlawrev-2784	400	28	is	be	AUX
inlawrev-2784	400	29	a	a	DET
inlawrev-2784	400	30	taxable	taxable	ADJ
inlawrev-2784	400	31	transfer	transfer	NOUN
inlawrev-2784	400	32	.	.	PUNCT
inlawrev-2784	401	1	i.r.c	i.r.c	NOUN
inlawrev-2784	401	2	.	.	PUNCT
inlawrev-2784	402	1	at	at	ADP
inlawrev-2784	402	2	§	§	PROPN
inlawrev-2784	402	3	2001(a	2001(a	NUM
inlawrev-2784	402	4	)	)	PUNCT
inlawrev-2784	402	5	.	.	PUNCT
inlawrev-2784	403	1	thus	thus	ADV
inlawrev-2784	403	2	,	,	PUNCT
inlawrev-2784	403	3	the	the	DET
inlawrev-2784	403	4	donee	donee	NOUN
inlawrev-2784	403	5	should	should	AUX
inlawrev-2784	403	6	have	have	VERB
inlawrev-2784	403	7	nine	nine	NUM
inlawrev-2784	403	8	months	month	NOUN
inlawrev-2784	403	9	from	from	ADP
inlawrev-2784	403	10	the	the	DET
inlawrev-2784	403	11	time	time	NOUN
inlawrev-2784	403	12	of	of	ADP
inlawrev-2784	403	13	this	this	DET
inlawrev-2784	403	14	taxable	taxable	ADJ
inlawrev-2784	403	15	transfer	transfer	NOUN
inlawrev-2784	403	16	to	to	PART
inlawrev-2784	403	17	disclaim	disclaim	VERB
inlawrev-2784	403	18	the	the	DET
inlawrev-2784	403	19	accretive	accretive	ADJ
inlawrev-2784	403	20	portion	portion	NOUN
inlawrev-2784	403	21	(	(	PUNCT
inlawrev-2784	403	22	the	the	DET
inlawrev-2784	403	23	donor	donor	NOUN
inlawrev-2784	403	24	's	's	PART
inlawrev-2784	403	25	interest	interest	NOUN
inlawrev-2784	403	26	)	)	PUNCT
inlawrev-2784	403	27	,	,	PUNCT
inlawrev-2784	403	28	which	which	PRON
inlawrev-2784	403	29	is	be	AUX
inlawrev-2784	403	30	nine	nine	NUM
inlawrev-2784	403	31	months	month	NOUN
inlawrev-2784	403	32	from	from	ADP
inlawrev-2784	403	33	the	the	DET
inlawrev-2784	403	34	date	date	NOUN
inlawrev-2784	403	35	of	of	ADP
inlawrev-2784	403	36	the	the	DET
inlawrev-2784	403	37	donor	donor	NOUN
inlawrev-2784	403	38	's	's	PART
inlawrev-2784	403	39	death	death	NOUN
inlawrev-2784	403	40	.	.	PUNCT
inlawrev-2784	404	1	i.r.c	i.r.c	NOUN
inlawrev-2784	404	2	.	.	PUNCT
inlawrev-2784	405	1	§	§	PROPN
inlawrev-2784	405	2	2040(b)(1	2040(b)(1	NUM
inlawrev-2784	405	3	)	)	PUNCT
inlawrev-2784	405	4	(	(	PUNCT
inlawrev-2784	405	5	1987	1987	NUM
inlawrev-2784	405	6	)	)	PUNCT
inlawrev-2784	405	7	provides	provide	VERB
inlawrev-2784	405	8	in	in	ADP
inlawrev-2784	405	9	the	the	DET
inlawrev-2784	405	10	case	case	NOUN
inlawrev-2784	405	11	of	of	ADP
inlawrev-2784	405	12	a	a	DET
inlawrev-2784	405	13	"	"	PUNCT
inlawrev-2784	405	14	qualified	qualified	ADJ
inlawrev-2784	405	15	joint	joint	ADJ
inlawrev-2784	405	16	interest	interest	NOUN
inlawrev-2784	405	17	,	,	PUNCT
inlawrev-2784	405	18	"	"	PUNCT
inlawrev-2784	405	19	only	only	ADV
inlawrev-2784	405	20	one	one	NUM
inlawrev-2784	405	21	-	-	PUNCT
inlawrev-2784	405	22	half	half	NOUN
inlawrev-2784	405	23	of	of	ADP
inlawrev-2784	405	24	the	the	DET
inlawrev-2784	405	25	value	value	NOUN
inlawrev-2784	405	26	of	of	ADP
inlawrev-2784	405	27	the	the	DET
inlawrev-2784	405	28	joint	joint	ADJ
inlawrev-2784	405	29	tenancy	tenancy	NOUN
inlawrev-2784	405	30	property	property	NOUN
inlawrev-2784	405	31	is	be	AUX
inlawrev-2784	405	32	includible	includible	ADJ
inlawrev-2784	405	33	in	in	ADP
inlawrev-2784	405	34	the	the	DET
inlawrev-2784	405	35	gross	gross	ADJ
inlawrev-2784	405	36	estate	estate	NOUN
inlawrev-2784	405	37	of	of	ADP
inlawrev-2784	405	38	the	the	DET
inlawrev-2784	405	39	deceased	deceased	ADJ
inlawrev-2784	405	40	joint	joint	ADJ
inlawrev-2784	405	41	tenant	tenant	NOUN
inlawrev-2784	405	42	,	,	PUNCT
inlawrev-2784	405	43	without	without	ADP
inlawrev-2784	405	44	regard	regard	NOUN
inlawrev-2784	405	45	to	to	ADP
inlawrev-2784	405	46	which	which	PRON
inlawrev-2784	405	47	joint	joint	ADJ
inlawrev-2784	405	48	tenant	tenant	NOUN
inlawrev-2784	405	49	paid	pay	VERB
inlawrev-2784	405	50	for	for	ADP
inlawrev-2784	405	51	the	the	DET
inlawrev-2784	405	52	property	property	NOUN
inlawrev-2784	405	53	.	.	PUNCT
inlawrev-2784	406	1	in	in	ADP
inlawrev-2784	406	2	order	order	NOUN
inlawrev-2784	406	3	to	to	PART
inlawrev-2784	406	4	be	be	AUX
inlawrev-2784	406	5	a	a	DET
inlawrev-2784	406	6	"	"	PUNCT
inlawrev-2784	406	7	qualified	qualified	ADJ
inlawrev-2784	406	8	joint	joint	ADJ
inlawrev-2784	406	9	interest	interest	NOUN
inlawrev-2784	406	10	,	,	PUNCT
inlawrev-2784	406	11	"	"	PUNCT
inlawrev-2784	406	12	the	the	DET
inlawrev-2784	406	13	property	property	NOUN
inlawrev-2784	406	14	must	must	AUX
inlawrev-2784	406	15	be	be	AUX
inlawrev-2784	406	16	held	hold	VERB
inlawrev-2784	406	17	in	in	ADP
inlawrev-2784	406	18	joint	joint	ADJ
inlawrev-2784	406	19	tenancy	tenancy	NOUN
inlawrev-2784	406	20	by	by	ADP
inlawrev-2784	406	21	the	the	DET
inlawrev-2784	406	22	decedent	decedent	NOUN
inlawrev-2784	406	23	and	and	CCONJ
inlawrev-2784	406	24	his	his	PRON
inlawrev-2784	406	25	or	or	CCONJ
inlawrev-2784	406	26	her	her	PRON
inlawrev-2784	406	27	spouse	spouse	NOUN
inlawrev-2784	406	28	at	at	ADP
inlawrev-2784	406	29	the	the	DET
inlawrev-2784	406	30	time	time	NOUN
inlawrev-2784	406	31	of	of	ADP
inlawrev-2784	406	32	the	the	DET
inlawrev-2784	406	33	decedent	decedent	NOUN
inlawrev-2784	406	34	's	's	PART
inlawrev-2784	406	35	death	death	NOUN
inlawrev-2784	406	36	;	;	PUNCT
inlawrev-2784	406	37	no	no	DET
inlawrev-2784	406	38	other	other	ADJ
inlawrev-2784	406	39	person	person	NOUN
inlawrev-2784	406	40	may	may	AUX
inlawrev-2784	406	41	have	have	VERB
inlawrev-2784	406	42	an	an	DET
inlawrev-2784	406	43	interest	interest	NOUN
inlawrev-2784	406	44	in	in	ADP
inlawrev-2784	406	45	the	the	DET
inlawrev-2784	406	46	property	property	NOUN
inlawrev-2784	406	47	.	.	PUNCT
inlawrev-2784	407	1	further	far	ADV
inlawrev-2784	407	2	,	,	PUNCT
inlawrev-2784	407	3	the	the	DET
inlawrev-2784	407	4	joint	joint	ADJ
inlawrev-2784	407	5	tenancy	tenancy	NOUN
inlawrev-2784	407	6	must	must	AUX
inlawrev-2784	407	7	have	have	AUX
inlawrev-2784	407	8	been	be	AUX
inlawrev-2784	407	9	created	create	VERB
inlawrev-2784	407	10	by	by	ADP
inlawrev-2784	407	11	the	the	DET
inlawrev-2784	407	12	decedent	decedent	NOUN
inlawrev-2784	407	13	,	,	PUNCT
inlawrev-2784	407	14	by	by	ADP
inlawrev-2784	407	15	the	the	DET
inlawrev-2784	407	16	decedent	decedent	NOUN
inlawrev-2784	407	17	's	's	PART
inlawrev-2784	407	18	spouse	spouse	NOUN
inlawrev-2784	407	19	,	,	PUNCT
inlawrev-2784	407	20	or	or	CCONJ
inlawrev-2784	407	21	by	by	ADP
inlawrev-2784	407	22	both	both	PRON
inlawrev-2784	407	23	.	.	PUNCT
inlawrev-2784	408	1	i.r.c	i.r.c	PROPN
inlawrev-2784	408	2	.	.	PUNCT
inlawrev-2784	409	1	§	§	PROPN
inlawrev-2784	409	2	2040(b)(2	2040(b)(2	PROPN
inlawrev-2784	409	3	)	)	PUNCT
inlawrev-2784	409	4	(	(	PUNCT
inlawrev-2784	409	5	1987	1987	NUM
inlawrev-2784	409	6	)	)	PUNCT
inlawrev-2784	409	7	.	.	PUNCT
inlawrev-2784	410	1	^^see	^^see	PUNCT
inlawrev-2784	410	2	supra	supra	PROPN
inlawrev-2784	410	3	note	note	PROPN
inlawrev-2784	410	4	80	80	NUM
inlawrev-2784	410	5	and	and	CCONJ
inlawrev-2784	410	6	accompanying	accompany	VERB
inlawrev-2784	410	7	text	text	NOUN
inlawrev-2784	410	8	,	,	PUNCT
inlawrev-2784	410	9	*	*	PUNCT
inlawrev-2784	410	10	^uchtmann	^uchtmann	PUNCT
inlawrev-2784	410	11	defined	define	VERB
inlawrev-2784	410	12	the	the	DET
inlawrev-2784	410	13	proportional	proportional	ADJ
inlawrev-2784	410	14	interest	interest	NOUN
inlawrev-2784	410	15	as	as	ADP
inlawrev-2784	410	16	that	that	DET
inlawrev-2784	410	17	one	one	NUM
inlawrev-2784	410	18	-	-	PUNCT
inlawrev-2784	410	19	half	half	NOUN
inlawrev-2784	410	20	interest	interest	NOUN
inlawrev-2784	410	21	which	which	PRON
inlawrev-2784	410	22	passes	pass	VERB
inlawrev-2784	410	23	at	at	ADP
inlawrev-2784	410	24	the	the	DET
inlawrev-2784	410	25	creation	creation	NOUN
inlawrev-2784	410	26	of	of	ADP
inlawrev-2784	410	27	the	the	DET
inlawrev-2784	410	28	joint	joint	ADJ
inlawrev-2784	410	29	tenancy	tenancy	NOUN
inlawrev-2784	410	30	and	and	CCONJ
inlawrev-2784	410	31	the	the	DET
inlawrev-2784	410	32	accretive	accretive	ADJ
inlawrev-2784	410	33	interest	interest	NOUN
inlawrev-2784	410	34	as	as	ADP
inlawrev-2784	410	35	that	that	DET
inlawrev-2784	410	36	interest	interest	NOUN
inlawrev-2784	410	37	which	which	PRON
inlawrev-2784	410	38	contains	contain	VERB
inlawrev-2784	410	39	the	the	DET
inlawrev-2784	410	40	survivorship	survivorship	NOUN
inlawrev-2784	410	41	one	one	NUM
inlawrev-2784	410	42	-	-	PUNCT
inlawrev-2784	410	43	half	half	NOUN
inlawrev-2784	410	44	interest	interest	NOUN
inlawrev-2784	410	45	and	and	CCONJ
inlawrev-2784	410	46	passes	pass	VERB
inlawrev-2784	410	47	at	at	ADP
inlawrev-2784	410	48	the	the	DET
inlawrev-2784	410	49	death	death	NOUN
inlawrev-2784	410	50	of	of	ADP
inlawrev-2784	410	51	the	the	DET
inlawrev-2784	410	52	first	first	ADJ
inlawrev-2784	410	53	tenant	tenant	NOUN
inlawrev-2784	410	54	to	to	PART
inlawrev-2784	410	55	die	die	VERB
inlawrev-2784	410	56	.	.	PUNCT
inlawrev-2784	411	1	uchtmann	uchtmann	PROPN
inlawrev-2784	411	2	,	,	PUNCT
inlawrev-2784	411	3	supra	supra	ADJ
inlawrev-2784	411	4	note	note	NOUN
inlawrev-2784	411	5	47	47	NUM
inlawrev-2784	411	6	,	,	PUNCT
inlawrev-2784	411	7	at	at	ADP
inlawrev-2784	411	8	343	343	NUM
inlawrev-2784	411	9	.	.	PUNCT
inlawrev-2784	412	1	684	684	NUM
inlawrev-2784	412	2	indiana	indiana	PROPN
inlawrev-2784	412	3	law	law	PROPN
inlawrev-2784	412	4	review	review	NOUN
inlawrev-2784	412	5	[	[	X
inlawrev-2784	412	6	vol	vol	NOUN
inlawrev-2784	412	7	.	.	PUNCT
inlawrev-2784	412	8	21:669	21:669	NUM
inlawrev-2784	412	9	also	also	ADV
inlawrev-2784	412	10	noted	note	VERB
inlawrev-2784	412	11	that	that	SCONJ
inlawrev-2784	412	12	"	"	PUNCT
inlawrev-2784	412	13	many	many	ADJ
inlawrev-2784	412	14	professional	professional	ADJ
inlawrev-2784	412	15	study	study	NOUN
inlawrev-2784	412	16	groups	group	NOUN
inlawrev-2784	412	17	had	have	AUX
inlawrev-2784	412	18	recommended	recommend	VERB
inlawrev-2784	412	19	that	that	SCONJ
inlawrev-2784	412	20	definite	definite	ADJ
inlawrev-2784	412	21	rules	rule	NOUN
inlawrev-2784	412	22	be	be	AUX
inlawrev-2784	412	23	provided	provide	VERB
inlawrev-2784	412	24	with	with	ADP
inlawrev-2784	412	25	respect	respect	NOUN
inlawrev-2784	412	26	to	to	ADP
inlawrev-2784	412	27	the	the	DET
inlawrev-2784	412	28	treatment	treatment	NOUN
inlawrev-2784	412	29	of	of	ADP
inlawrev-2784	412	30	disclaimers	disclaimer	NOUN
inlawrev-2784	412	31	for	for	ADP
inlawrev-2784	412	32	estate	estate	NOUN
inlawrev-2784	412	33	and	and	CCONJ
inlawrev-2784	412	34	gift	gift	NOUN
inlawrev-2784	412	35	tax	tax	NOUN
inlawrev-2784	412	36	purposes	purpose	NOUN
inlawrev-2784	412	37	.	.	PUNCT
inlawrev-2784	413	1	"	"	PUNCT
inlawrev-2784	413	2	^^	^^	CCONJ
inlawrev-2784	413	3	it	it	PRON
inlawrev-2784	413	4	cited	cite	VERB
inlawrev-2784	413	5	the	the	DET
inlawrev-2784	413	6	american	american	PROPN
inlawrev-2784	413	7	bar	bar	PROPN
inlawrev-2784	413	8	association	association	NOUN
inlawrev-2784	413	9	recommendation	recommendation	NOUN
inlawrev-2784	413	10	number	number	NOUN
inlawrev-2784	413	11	1974	1974	NUM
inlawrev-2784	413	12	-	-	SYM
inlawrev-2784	413	13	2	2	NUM
inlawrev-2784	413	14	,	,	PUNCT
inlawrev-2784	413	15	which	which	PRON
inlawrev-2784	413	16	states	state	VERB
inlawrev-2784	413	17	:	:	PUNCT
inlawrev-2784	413	18	joint	joint	ADJ
inlawrev-2784	413	19	interests	interest	NOUN
inlawrev-2784	413	20	vesting	vest	VERB
inlawrev-2784	413	21	as	as	ADP
inlawrev-2784	413	22	a	a	DET
inlawrev-2784	413	23	result	result	NOUN
inlawrev-2784	413	24	of	of	ADP
inlawrev-2784	413	25	survivorship	survivorship	NOUN
inlawrev-2784	413	26	may	may	AUX
inlawrev-2784	413	27	be	be	AUX
inlawrev-2784	413	28	disclaimed	disclaim	VERB
inlawrev-2784	413	29	within	within	ADP
inlawrev-2784	413	30	nine	nine	NUM
inlawrev-2784	413	31	months	month	NOUN
inlawrev-2784	413	32	after	after	ADP
inlawrev-2784	413	33	the	the	DET
inlawrev-2784	413	34	death	death	NOUN
inlawrev-2784	413	35	of	of	ADP
inlawrev-2784	413	36	the	the	DET
inlawrev-2784	413	37	deceased	deceased	ADJ
inlawrev-2784	413	38	joint	joint	ADJ
inlawrev-2784	413	39	tenant	tenant	NOUN
inlawrev-2784	413	40	to	to	ADP
inlawrev-2784	413	41	the	the	DET
inlawrev-2784	413	42	extent	extent	NOUN
inlawrev-2784	413	43	that	that	SCONJ
inlawrev-2784	413	44	the	the	DET
inlawrev-2784	413	45	interest	interest	NOUN
inlawrev-2784	413	46	is	be	AUX
inlawrev-2784	413	47	includible	includible	ADJ
inlawrev-2784	413	48	in	in	ADP
inlawrev-2784	413	49	the	the	DET
inlawrev-2784	413	50	estate	estate	NOUN
inlawrev-2784	413	51	of	of	ADP
inlawrev-2784	413	52	the	the	DET
inlawrev-2784	413	53	deceased	deceased	ADJ
inlawrev-2784	413	54	joint	joint	ADJ
inlawrev-2784	413	55	tenant	tenant	NOUN
inlawrev-2784	413	56	.	.	PUNCT
inlawrev-2784	414	1	to	to	ADP
inlawrev-2784	414	2	the	the	DET
inlawrev-2784	414	3	extent	extent	NOUN
inlawrev-2784	414	4	that	that	SCONJ
inlawrev-2784	414	5	the	the	DET
inlawrev-2784	414	6	property	property	NOUN
inlawrev-2784	414	7	is	be	AUX
inlawrev-2784	414	8	not	not	PART
inlawrev-2784	414	9	includible	includible	ADJ
inlawrev-2784	414	10	in	in	ADP
inlawrev-2784	414	11	the	the	DET
inlawrev-2784	414	12	estate	estate	NOUN
inlawrev-2784	414	13	of	of	ADP
inlawrev-2784	414	14	the	the	DET
inlawrev-2784	414	15	deceased	deceased	ADJ
inlawrev-2784	414	16	joint	joint	ADJ
inlawrev-2784	414	17	tenant	tenant	NOUN
inlawrev-2784	414	18	,	,	PUNCT
inlawrev-2784	414	19	the	the	DET
inlawrev-2784	414	20	disclaimer	disclaimer	NOUN
inlawrev-2784	414	21	must	must	AUX
inlawrev-2784	414	22	be	be	AUX
inlawrev-2784	414	23	made	make	VERB
inlawrev-2784	414	24	no	no	ADV
inlawrev-2784	414	25	later	later	ADV
inlawrev-2784	414	26	than	than	ADP
inlawrev-2784	414	27	nine	nine	NUM
inlawrev-2784	414	28	months	month	NOUN
inlawrev-2784	414	29	after	after	ADP
inlawrev-2784	414	30	creation	creation	NOUN
inlawrev-2784	414	31	of	of	ADP
inlawrev-2784	414	32	the	the	DET
inlawrev-2784	414	33	joint	joint	ADJ
inlawrev-2784	414	34	tenancy	tenancy	NOUN
inlawrev-2784	414	35	.	.	PUNCT
inlawrev-2784	415	1	^^	^^	PUNCT
inlawrev-2784	416	1	one	one	NUM
inlawrev-2784	416	2	of	of	ADP
inlawrev-2784	416	3	the	the	DET
inlawrev-2784	416	4	treasury	treasury	PROPN
inlawrev-2784	416	5	regulations	regulation	NOUN
inlawrev-2784	416	6	enacted	enact	VERB
inlawrev-2784	416	7	in	in	ADP
inlawrev-2784	416	8	1986	1986	NUM
inlawrev-2784	416	9	is	be	AUX
inlawrev-2784	416	10	in	in	ADP
inlawrev-2784	416	11	line	line	NOUN
inlawrev-2784	416	12	with	with	ADP
inlawrev-2784	416	13	congressional	congressional	ADJ
inlawrev-2784	416	14	intent	intent	NOUN
inlawrev-2784	416	15	on	on	ADP
inlawrev-2784	416	16	this	this	DET
inlawrev-2784	416	17	issue	issue	NOUN
inlawrev-2784	416	18	and	and	CCONJ
inlawrev-2784	416	19	states	state	NOUN
inlawrev-2784	416	20	,	,	PUNCT
inlawrev-2784	416	21	''	''	PUNCT
inlawrev-2784	416	22	[	[	X
inlawrev-2784	416	23	t]he	t]he	ADV
inlawrev-2784	416	24	rules	rule	NOUN
inlawrev-2784	416	25	described	describe	VERB
inlawrev-2784	416	26	in	in	ADP
inlawrev-2784	416	27	§	§	PROPN
inlawrev-2784	416	28	§	§	PROPN
inlawrev-2784	416	29	25.2518	25.2518	NUM
inlawrev-2784	416	30	-	-	SYM
inlawrev-2784	416	31	1	1	NUM
inlawrev-2784	416	32	through	through	ADP
inlawrev-2784	416	33	25.2518	25.2518	NUM
inlawrev-2784	416	34	-	-	SYM
inlawrev-2784	416	35	3	3	NUM
inlawrev-2784	416	36	apply	apply	VERB
inlawrev-2784	416	37	to	to	ADP
inlawrev-2784	416	38	the	the	DET
inlawrev-2784	416	39	quaufied	quaufie	VERB
inlawrev-2784	416	40	disclaimer	disclaimer	NOUN
inlawrev-2784	416	41	of	of	ADP
inlawrev-2784	416	42	an	an	DET
inlawrev-2784	416	43	interest	interest	NOUN
inlawrev-2784	416	44	in	in	ADP
inlawrev-2784	416	45	property	property	NOUN
inlawrev-2784	416	46	which	which	PRON
inlawrev-2784	416	47	is	be	AUX
inlawrev-2784	416	48	created	create	VERB
inlawrev-2784	416	49	in	in	ADP
inlawrev-2784	416	50	the	the	DET
inlawrev-2784	416	51	person	person	NOUN
inlawrev-2784	416	52	disclaiming	disclaim	VERB
inlawrev-2784	416	53	by	by	ADP
inlawrev-2784	416	54	a	a	DET
inlawrev-2784	416	55	taxable	taxable	ADJ
inlawrev-2784	416	56	transfer	transfer	NOUN
inlawrev-2784	416	57	made	make	VERB
inlawrev-2784	416	58	after	after	ADP
inlawrev-2784	416	59	december	december	PROPN
inlawrev-2784	416	60	31	31	NUM
inlawrev-2784	416	61	,	,	PUNCT
inlawrev-2784	416	62	1976."^^	1976."^^	NUM
inlawrev-2784	416	63	the	the	DET
inlawrev-2784	416	64	enacted	enact	VERB
inlawrev-2784	416	65	regulations	regulation	NOUN
inlawrev-2784	416	66	also	also	ADV
inlawrev-2784	416	67	have	have	VERB
inlawrev-2784	416	68	a	a	DET
inlawrev-2784	416	69	specific	specific	ADJ
inlawrev-2784	416	70	section	section	NOUN
inlawrev-2784	416	71	on	on	ADP
inlawrev-2784	416	72	"	"	PUNCT
inlawrev-2784	416	73	transfers	transfer	NOUN
inlawrev-2784	416	74	"	"	PUNCT
inlawrev-2784	416	75	which	which	PRON
inlawrev-2784	416	76	includes	include	VERB
inlawrev-2784	416	77	almost	almost	ADV
inlawrev-2784	416	78	verbatim	verbatim	ADJ
inlawrev-2784	416	79	the	the	DET
inlawrev-2784	416	80	language	language	NOUN
inlawrev-2784	416	81	of	of	ADP
inlawrev-2784	416	82	the	the	DET
inlawrev-2784	416	83	house	house	NOUN
inlawrev-2784	416	84	ways	way	NOUN
inlawrev-2784	416	85	and	and	CCONJ
inlawrev-2784	416	86	means	mean	VERB
inlawrev-2784	416	87	committee	committee	NOUN
inlawrev-2784	416	88	concerning	concern	VERB
inlawrev-2784	416	89	taxable	taxable	ADJ
inlawrev-2784	416	90	transfers.^^	transfers.^^	NOUN
inlawrev-2784	416	91	however	however	ADV
inlawrev-2784	416	92	,	,	PUNCT
inlawrev-2784	416	93	the	the	DET
inlawrev-2784	416	94	regulation	regulation	NOUN
inlawrev-2784	416	95	concerning	concern	VERB
inlawrev-2784	416	96	jointly	jointly	ADV
inlawrev-2784	416	97	held	hold	VERB
inlawrev-2784	416	98	property	property	NOUN
inlawrev-2784	416	99	,	,	PUNCT
inlawrev-2784	416	100	which	which	PRON
inlawrev-2784	416	101	states	state	VERB
inlawrev-2784	416	102	that	that	SCONJ
inlawrev-2784	416	103	the	the	DET
inlawrev-2784	416	104	time	time	NOUN
inlawrev-2784	416	105	period	period	NOUN
inlawrev-2784	416	106	begins	begin	VERB
inlawrev-2784	416	107	to	to	PART
inlawrev-2784	416	108	run	run	VERB
inlawrev-2784	416	109	at	at	ADP
inlawrev-2784	416	110	the	the	DET
inlawrev-2784	416	111	creation	creation	NOUN
inlawrev-2784	416	112	of	of	ADP
inlawrev-2784	416	113	the	the	DET
inlawrev-2784	416	114	tenancy,^	tenancy,^	PROPN
inlawrev-2784	416	115	'	'	PART
inlawrev-2784	416	116	ignores	ignore	VERB
inlawrev-2784	416	117	the	the	DET
inlawrev-2784	416	118	taxable	taxable	ADJ
inlawrev-2784	416	119	transfer	transfer	NOUN
inlawrev-2784	416	120	as	as	ADP
inlawrev-2784	416	121	being	be	AUX
inlawrev-2784	416	122	the	the	DET
inlawrev-2784	416	123	time	time	NOUN
inlawrev-2784	416	124	at	at	ADP
inlawrev-2784	416	125	which	which	PRON
inlawrev-2784	416	126	the	the	DET
inlawrev-2784	416	127	nine	nine	NUM
inlawrev-2784	416	128	-	-	PUNCT
inlawrev-2784	416	129	month	month	NOUN
inlawrev-2784	416	130	limitation	limitation	NOUN
inlawrev-2784	416	131	begins	begin	VERB
inlawrev-2784	416	132	to	to	PART
inlawrev-2784	416	133	run	run	VERB
inlawrev-2784	416	134	.	.	PUNCT
inlawrev-2784	417	1	therefore	therefore	ADV
inlawrev-2784	417	2	,	,	PUNCT
inlawrev-2784	417	3	it	it	PRON
inlawrev-2784	417	4	is	be	AUX
inlawrev-2784	417	5	inconsistent	inconsistent	ADJ
inlawrev-2784	417	6	with	with	ADP
inlawrev-2784	417	7	the	the	DET
inlawrev-2784	417	8	transfer	transfer	NOUN
inlawrev-2784	417	9	section	section	NOUN
inlawrev-2784	417	10	of	of	ADP
inlawrev-2784	417	11	the	the	DET
inlawrev-2784	417	12	regulations^^	regulations^^	NUM
inlawrev-2784	417	13	and	and	CCONJ
inlawrev-2784	417	14	congressional	congressional	ADJ
inlawrev-2784	417	15	intent	intent	NOUN
inlawrev-2784	417	16	.	.	PUNCT
inlawrev-2784	418	1	''	''	PUNCT
inlawrev-2784	418	2	see	see	VERB
inlawrev-2784	418	3	h.r	h.r	PROPN
inlawrev-2784	418	4	.	.	PROPN
inlawrev-2784	418	5	rep	rep	PROPN
inlawrev-2784	418	6	.	.	PROPN
inlawrev-2784	418	7	no	no	PROPN
inlawrev-2784	418	8	.	.	NOUN
inlawrev-2784	418	9	1380	1380	NUM
inlawrev-2784	418	10	,	,	PUNCT
inlawrev-2784	418	11	supra	supra	NOUN
inlawrev-2784	418	12	note	note	NOUN
inlawrev-2784	418	13	32	32	NUM
inlawrev-2784	418	14	,	,	PUNCT
inlawrev-2784	418	15	at	at	ADP
inlawrev-2784	418	16	66	66	NUM
inlawrev-2784	418	17	n.5	n.5	NOUN
inlawrev-2784	418	18	.	.	PUNCT
inlawrev-2784	418	19	'	'	PUNCT
inlawrev-2784	419	1	^american	^american	X
inlawrev-2784	419	2	bar	bar	NOUN
inlawrev-2784	419	3	association	association	NOUN
inlawrev-2784	419	4	tax	tax	NOUN
inlawrev-2784	419	5	section	section	NOUN
inlawrev-2784	419	6	recommendation	recommendation	NOUN
inlawrev-2784	419	7	no	no	NOUN
inlawrev-2784	419	8	.	.	NOUN
inlawrev-2784	419	9	1974	1974	NUM
inlawrev-2784	419	10	-	-	SYM
inlawrev-2784	419	11	2	2	NUM
inlawrev-2784	419	12	,	,	PUNCT
inlawrev-2784	419	13	27	27	NUM
inlawrev-2784	419	14	tax	tax	NOUN
inlawrev-2784	419	15	law	law	NOUN
inlawrev-2784	419	16	.	.	PUNCT
inlawrev-2784	420	1	818	818	NUM
inlawrev-2784	420	2	,	,	PUNCT
inlawrev-2784	420	3	820	820	NUM
inlawrev-2784	420	4	(	(	PUNCT
inlawrev-2784	420	5	1973	1973	NUM
inlawrev-2784	420	6	)	)	PUNCT
inlawrev-2784	420	7	.	.	PUNCT
inlawrev-2784	421	1	^^treas	^^treas	PROPN
inlawrev-2784	421	2	.	.	PUNCT
inlawrev-2784	422	1	reg	reg	NOUN
inlawrev-2784	422	2	.	.	PUNCT
inlawrev-2784	423	1	§	§	PROPN
inlawrev-2784	423	2	25.2518	25.2518	NUM
inlawrev-2784	423	3	-	-	PUNCT
inlawrev-2784	423	4	l(a)(l	l(a)(l	NUM
inlawrev-2784	423	5	)	)	PUNCT
inlawrev-2784	423	6	(	(	PUNCT
inlawrev-2784	423	7	1986	1986	NUM
inlawrev-2784	423	8	)	)	PUNCT
inlawrev-2784	423	9	(	(	PUNCT
inlawrev-2784	423	10	emphasis	emphasis	NOUN
inlawrev-2784	423	11	added	add	VERB
inlawrev-2784	423	12	)	)	PUNCT
inlawrev-2784	423	13	.	.	PUNCT
inlawrev-2784	424	1	the	the	DET
inlawrev-2784	424	2	service	service	NOUN
inlawrev-2784	424	3	's	's	PART
inlawrev-2784	424	4	original	original	ADJ
inlawrev-2784	424	5	position	position	NOUN
inlawrev-2784	424	6	was	be	AUX
inlawrev-2784	424	7	contrary	contrary	ADJ
inlawrev-2784	424	8	to	to	ADP
inlawrev-2784	424	9	this	this	PRON
inlawrev-2784	424	10	.	.	PUNCT
inlawrev-2784	425	1	it	it	PRON
inlawrev-2784	425	2	recognized	recognize	VERB
inlawrev-2784	425	3	this	this	DET
inlawrev-2784	425	4	congressional	congressional	ADJ
inlawrev-2784	425	5	intent	intent	NOUN
inlawrev-2784	425	6	as	as	SCONJ
inlawrev-2784	425	7	to	to	PART
inlawrev-2784	425	8	transfer	transfer	VERB
inlawrev-2784	425	9	in	in	ADP
inlawrev-2784	425	10	a	a	DET
inlawrev-2784	425	11	private	private	ADJ
inlawrev-2784	425	12	letter	letter	NOUN
inlawrev-2784	425	13	ruling	ruling	NOUN
inlawrev-2784	425	14	,	,	PUNCT
inlawrev-2784	425	15	priv	priv	NOUN
inlawrev-2784	425	16	.	.	PUNCT
inlawrev-2784	426	1	ltr	ltr	PROPN
inlawrev-2784	426	2	.	.	PUNCT
inlawrev-2784	427	1	rul	rul	PROPN
inlawrev-2784	427	2	.	.	PUNCT
inlawrev-2784	428	1	81	81	NUM
inlawrev-2784	428	2	-	-	PUNCT
inlawrev-2784	428	3	400	400	NUM
inlawrev-2784	428	4	-	-	SYM
inlawrev-2784	428	5	11	11	NUM
inlawrev-2784	428	6	(	(	PUNCT
inlawrev-2784	428	7	june	june	PROPN
inlawrev-2784	428	8	29	29	NUM
inlawrev-2784	428	9	,	,	PUNCT
inlawrev-2784	428	10	1981	1981	NUM
inlawrev-2784	428	11	)	)	PUNCT
inlawrev-2784	428	12	,	,	PUNCT
inlawrev-2784	428	13	but	but	CCONJ
inlawrev-2784	428	14	stated	state	VERB
inlawrev-2784	428	15	,	,	PUNCT
inlawrev-2784	428	16	"	"	PUNCT
inlawrev-2784	428	17	[	[	X
inlawrev-2784	428	18	w]hile	w]hile	ADP
inlawrev-2784	428	19	this	this	DET
inlawrev-2784	428	20	language	language	NOUN
inlawrev-2784	428	21	is	be	AUX
inlawrev-2784	428	22	useful	useful	ADJ
inlawrev-2784	428	23	in	in	ADP
inlawrev-2784	428	24	determining	determine	VERB
inlawrev-2784	428	25	congressional	congressional	ADJ
inlawrev-2784	428	26	intent	intent	NOUN
inlawrev-2784	428	27	as	as	ADP
inlawrev-2784	428	28	to	to	ADP
inlawrev-2784	428	29	when	when	SCONJ
inlawrev-2784	428	30	the	the	DET
inlawrev-2784	428	31	9	9	NUM
inlawrev-2784	428	32	-	-	PUNCT
inlawrev-2784	428	33	month	month	NOUN
inlawrev-2784	428	34	period	period	NOUN
inlawrev-2784	428	35	begins	begin	VERB
inlawrev-2784	428	36	to	to	PART
inlawrev-2784	428	37	toll	toll	VERB
inlawrev-2784	428	38	under	under	ADP
inlawrev-2784	428	39	section	section	NOUN
inlawrev-2784	428	40	2518	2518	NUM
inlawrev-2784	428	41	,	,	PUNCT
inlawrev-2784	428	42	it	it	PRON
inlawrev-2784	428	43	is	be	AUX
inlawrev-2784	428	44	not	not	PART
inlawrev-2784	428	45	relevant	relevant	ADJ
inlawrev-2784	428	46	for	for	ADP
inlawrev-2784	428	47	purposes	purpose	NOUN
inlawrev-2784	428	48	of	of	ADP
inlawrev-2784	428	49	the	the	DET
inlawrev-2784	428	50	effective	effective	ADJ
inlawrev-2784	428	51	date	date	NOUN
inlawrev-2784	428	52	provisions	provision	NOUN
inlawrev-2784	428	53	.	.	PUNCT
inlawrev-2784	428	54	"	"	PUNCT
inlawrev-2784	429	1	i	i	PRON
inlawrev-2784	429	2	d.	d.	PROPN
inlawrev-2784	429	3	the	the	DET
inlawrev-2784	429	4	irs	irs	PROPN
inlawrev-2784	429	5	determined	determine	VERB
inlawrev-2784	429	6	that	that	SCONJ
inlawrev-2784	429	7	the	the	DET
inlawrev-2784	429	8	transfer	transfer	NOUN
inlawrev-2784	429	9	creating	create	VERB
inlawrev-2784	429	10	the	the	DET
inlawrev-2784	429	11	decedent	decedent	NOUN
inlawrev-2784	429	12	's	's	PART
inlawrev-2784	429	13	interest	interest	NOUN
inlawrev-2784	429	14	was	be	AUX
inlawrev-2784	429	15	the	the	DET
inlawrev-2784	429	16	creation	creation	NOUN
inlawrev-2784	429	17	of	of	ADP
inlawrev-2784	429	18	the	the	DET
inlawrev-2784	429	19	tenancy	tenancy	NOUN
inlawrev-2784	429	20	in	in	ADP
inlawrev-2784	429	21	1963	1963	NUM
inlawrev-2784	429	22	and	and	CCONJ
inlawrev-2784	429	23	held	hold	VERB
inlawrev-2784	429	24	section	section	NOUN
inlawrev-2784	429	25	2511	2511	NUM
inlawrev-2784	429	26	,	,	PUNCT
inlawrev-2784	429	27	rather	rather	ADV
inlawrev-2784	429	28	than	than	ADP
inlawrev-2784	429	29	section	section	NOUN
inlawrev-2784	429	30	2518	2518	NUM
inlawrev-2784	429	31	,	,	PUNCT
inlawrev-2784	429	32	governed	govern	VERB
inlawrev-2784	429	33	the	the	DET
inlawrev-2784	429	34	validity	validity	NOUN
inlawrev-2784	429	35	of	of	ADP
inlawrev-2784	429	36	the	the	DET
inlawrev-2784	429	37	decedent	decedent	NOUN
inlawrev-2784	429	38	's	's	PART
inlawrev-2784	429	39	disclaimer	disclaimer	NOUN
inlawrev-2784	429	40	.	.	PUNCT
inlawrev-2784	430	1	i	i	PRON
inlawrev-2784	430	2	d.	d.	PROPN
inlawrev-2784	430	3	the	the	DET
inlawrev-2784	430	4	house	house	PROPN
inlawrev-2784	430	5	ways	way	NOUN
inlawrev-2784	430	6	and	and	CCONJ
inlawrev-2784	430	7	means	mean	VERB
inlawrev-2784	430	8	committee	committee	NOUN
inlawrev-2784	430	9	defined	define	VERB
inlawrev-2784	430	10	the	the	DET
inlawrev-2784	430	11	"	"	PUNCT
inlawrev-2784	430	12	transfer	transfer	NOUN
inlawrev-2784	430	13	that	that	PRON
inlawrev-2784	430	14	created	create	VERB
inlawrev-2784	430	15	the	the	DET
inlawrev-2784	430	16	interest	interest	NOUN
inlawrev-2784	430	17	"	"	PUNCT
inlawrev-2784	430	18	as	as	ADP
inlawrev-2784	430	19	being	be	AUX
inlawrev-2784	430	20	the	the	DET
inlawrev-2784	430	21	taxable	taxable	ADJ
inlawrev-2784	430	22	transfer	transfer	NOUN
inlawrev-2784	430	23	at	at	ADP
inlawrev-2784	430	24	one	one	NUM
inlawrev-2784	430	25	point	point	NOUN
inlawrev-2784	430	26	in	in	ADP
inlawrev-2784	430	27	their	their	PRON
inlawrev-2784	430	28	report	report	NOUN
inlawrev-2784	430	29	.	.	PUNCT
inlawrev-2784	431	1	see	see	VERB
inlawrev-2784	431	2	h.r	h.r	PROPN
inlawrev-2784	431	3	.	.	PROPN
inlawrev-2784	431	4	rep	rep	PROPN
inlawrev-2784	431	5	.	.	PROPN
inlawrev-2784	431	6	no	no	PROPN
inlawrev-2784	431	7	.	.	NOUN
inlawrev-2784	431	8	1380	1380	NUM
inlawrev-2784	431	9	,	,	PUNCT
inlawrev-2784	431	10	supra	supra	NOUN
inlawrev-2784	431	11	note	note	NOUN
inlawrev-2784	431	12	32	32	NUM
inlawrev-2784	431	13	,	,	PUNCT
inlawrev-2784	431	14	at	at	ADP
inlawrev-2784	431	15	67	67	NUM
inlawrev-2784	431	16	.	.	PUNCT
inlawrev-2784	432	1	later	later	ADV
inlawrev-2784	432	2	in	in	ADP
inlawrev-2784	432	3	the	the	DET
inlawrev-2784	432	4	same	same	ADJ
inlawrev-2784	432	5	report	report	NOUN
inlawrev-2784	432	6	,	,	PUNCT
inlawrev-2784	432	7	the	the	DET
inlawrev-2784	432	8	committee	committee	NOUN
inlawrev-2784	432	9	used	use	VERB
inlawrev-2784	432	10	the	the	DET
inlawrev-2784	432	11	previously	previously	ADV
inlawrev-2784	432	12	defined	define	VERB
inlawrev-2784	432	13	language	language	NOUN
inlawrev-2784	432	14	in	in	ADP
inlawrev-2784	432	15	stating	state	VERB
inlawrev-2784	432	16	"	"	PUNCT
inlawrev-2784	432	17	[	[	X
inlawrev-2784	432	18	t]he	t]he	ADJ
inlawrev-2784	432	19	amendments	amendment	NOUN
inlawrev-2784	432	20	apply	apply	VERB
inlawrev-2784	432	21	with	with	ADP
inlawrev-2784	432	22	respect	respect	NOUN
inlawrev-2784	432	23	to	to	ADP
inlawrev-2784	432	24	'	'	PUNCT
inlawrev-2784	432	25	transfers	transfer	NOUN
inlawrev-2784	432	26	creating	create	VERB
inlawrev-2784	432	27	an	an	DET
inlawrev-2784	432	28	interest	interest	NOUN
inlawrev-2784	432	29	'	'	PUNCT
inlawrev-2784	432	30	in	in	ADP
inlawrev-2784	432	31	the	the	DET
inlawrev-2784	432	32	person	person	NOUN
inlawrev-2784	432	33	disclaiming	disclaim	VERB
inlawrev-2784	432	34	made	make	VERB
inlawrev-2784	432	35	after	after	ADP
inlawrev-2784	432	36	december	december	PROPN
inlawrev-2784	432	37	31	31	NUM
inlawrev-2784	432	38	,	,	PUNCT
inlawrev-2784	432	39	1976	1976	NUM
inlawrev-2784	432	40	.	.	PUNCT
inlawrev-2784	432	41	"	"	PUNCT
inlawrev-2784	433	1	i	i	PRON
inlawrev-2784	433	2	d.	d.	PROPN
inlawrev-2784	433	3	it	it	PRON
inlawrev-2784	433	4	appears	appear	VERB
inlawrev-2784	433	5	odd	odd	ADJ
inlawrev-2784	433	6	that	that	SCONJ
inlawrev-2784	433	7	the	the	DET
inlawrev-2784	433	8	committee	committee	NOUN
inlawrev-2784	433	9	would	would	AUX
inlawrev-2784	433	10	have	have	VERB
inlawrev-2784	433	11	in	in	ADP
inlawrev-2784	433	12	mind	mind	NOUN
inlawrev-2784	433	13	a	a	DET
inlawrev-2784	433	14	definition	definition	NOUN
inlawrev-2784	433	15	other	other	ADJ
inlawrev-2784	433	16	than	than	ADP
inlawrev-2784	433	17	that	that	PRON
inlawrev-2784	433	18	of	of	ADP
inlawrev-2784	433	19	the	the	DET
inlawrev-2784	433	20	taxable	taxable	ADJ
inlawrev-2784	433	21	transfer	transfer	NOUN
inlawrev-2784	433	22	.	.	PUNCT
inlawrev-2784	434	1	^treas	^treas	PROPN
inlawrev-2784	434	2	.	.	PUNCT
inlawrev-2784	435	1	reg	reg	PROPN
inlawrev-2784	435	2	.	.	PUNCT
inlawrev-2784	436	1	§	§	PROPN
inlawrev-2784	436	2	25.25	25.25	NUM
inlawrev-2784	436	3	18	18	NUM
inlawrev-2784	436	4	-	-	SYM
inlawrev-2784	436	5	2(c)(3	2(c)(3	NUM
inlawrev-2784	436	6	)	)	PUNCT
inlawrev-2784	436	7	(	(	PUNCT
inlawrev-2784	436	8	1986	1986	NUM
inlawrev-2784	436	9	)	)	PUNCT
inlawrev-2784	436	10	.	.	PUNCT
inlawrev-2784	437	1	see	see	VERB
inlawrev-2784	437	2	infra	infra	NOUN
inlawrev-2784	437	3	note	note	VERB
inlawrev-2784	437	4	166	166	NUM
inlawrev-2784	437	5	for	for	ADP
inlawrev-2784	437	6	language	language	NOUN
inlawrev-2784	437	7	of	of	ADP
inlawrev-2784	437	8	regulation	regulation	NOUN
inlawrev-2784	437	9	.	.	PUNCT
inlawrev-2784	437	10	''	''	PUNCT
inlawrev-2784	438	1	treas	treas	PROPN
inlawrev-2784	438	2	.	.	PUNCT
inlawrev-2784	439	1	reg	reg	PROPN
inlawrev-2784	439	2	.	.	PUNCT
inlawrev-2784	440	1	§	§	PROPN
inlawrev-2784	440	2	25.2518	25.2518	NUM
inlawrev-2784	440	3	-	-	SYM
inlawrev-2784	440	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	440	5	)	)	PUNCT
inlawrev-2784	440	6	(	(	PUNCT
inlawrev-2784	440	7	1986	1986	NUM
inlawrev-2784	440	8	)	)	PUNCT
inlawrev-2784	440	9	.	.	PUNCT
inlawrev-2784	441	1	see	see	VERB
inlawrev-2784	441	2	infra	infra	NOUN
inlawrev-2784	441	3	text	text	NOUN
inlawrev-2784	441	4	accompanying	accompany	VERB
inlawrev-2784	441	5	note	note	NOUN
inlawrev-2784	441	6	52	52	NUM
inlawrev-2784	441	7	for	for	ADP
inlawrev-2784	441	8	language	language	NOUN
inlawrev-2784	441	9	of	of	ADP
inlawrev-2784	441	10	regulation	regulation	NOUN
inlawrev-2784	441	11	.	.	PUNCT
inlawrev-2784	442	1	^^treas	^^treas	PROPN
inlawrev-2784	442	2	.	.	PUNCT
inlawrev-2784	443	1	reg	reg	NOUN
inlawrev-2784	443	2	.	.	PUNCT
inlawrev-2784	444	1	§	§	PROPN
inlawrev-2784	444	2	25.25	25.25	NUM
inlawrev-2784	444	3	18	18	NUM
inlawrev-2784	444	4	-	-	SYM
inlawrev-2784	444	5	2(c)(3	2(c)(3	NUM
inlawrev-2784	444	6	)	)	PUNCT
inlawrev-2784	444	7	(	(	PUNCT
inlawrev-2784	444	8	1986	1986	NUM
inlawrev-2784	444	9	)	)	PUNCT
inlawrev-2784	444	10	.	.	PUNCT
inlawrev-2784	445	1	see	see	VERB
inlawrev-2784	445	2	infra	infra	NOUN
inlawrev-2784	445	3	note	note	VERB
inlawrev-2784	445	4	166	166	NUM
inlawrev-2784	445	5	for	for	ADP
inlawrev-2784	445	6	language	language	NOUN
inlawrev-2784	445	7	of	of	ADP
inlawrev-2784	445	8	regulation	regulation	NOUN
inlawrev-2784	445	9	.	.	PUNCT
inlawrev-2784	446	1	1988	1988	NUM
inlawrev-2784	446	2	]	]	PUNCT
inlawrev-2784	446	3	disclaimer	disclaimer	NOUN
inlawrev-2784	446	4	of	of	ADP
inlawrev-2784	446	5	joint	joint	ADJ
inlawrev-2784	446	6	tenancy	tenancy	NOUN
inlawrev-2784	446	7	685	685	NUM
inlawrev-2784	446	8	the	the	DET
inlawrev-2784	446	9	seventh	seventh	ADJ
inlawrev-2784	446	10	circuit	circuit	NOUN
inlawrev-2784	446	11	highhghted	highhghte	VERB
inlawrev-2784	446	12	this	this	DET
inlawrev-2784	446	13	discrepancy	discrepancy	NOUN
inlawrev-2784	446	14	when	when	SCONJ
inlawrev-2784	446	15	it	it	PRON
inlawrev-2784	446	16	reversed	reverse	VERB
inlawrev-2784	446	17	the	the	DET
inlawrev-2784	446	18	tax	tax	NOUN
inlawrev-2784	446	19	court	court	NOUN
inlawrev-2784	446	20	in	in	ADP
inlawrev-2784	446	21	kennedy	kennedy	PROPN
inlawrev-2784	446	22	.	.	PUNCT
inlawrev-2784	446	23	^^	^^	PROPN
inlawrev-2784	447	1	2	2	X
inlawrev-2784	447	2	.	.	X
inlawrev-2784	447	3	uniform	uniform	ADJ
inlawrev-2784	447	4	federal	federal	PROPN
inlawrev-2784	447	5	disclaimer	disclaimer	PROPN
inlawrev-2784	447	6	law	law	NOUN
inlawrev-2784	447	7	that	that	PRON
inlawrev-2784	447	8	was	be	AUX
inlawrev-2784	447	9	not	not	PART
inlawrev-2784	447	10	dependent	dependent	ADJ
inlawrev-2784	447	11	on	on	ADP
inlawrev-2784	447	12	local	local	ADJ
inlawrev-2784	447	13	law.—prior	law.—prior	NOUN
inlawrev-2784	447	14	to	to	ADP
inlawrev-2784	447	15	the	the	DET
inlawrev-2784	447	16	enactment	enactment	NOUN
inlawrev-2784	447	17	of	of	ADP
inlawrev-2784	447	18	section	section	NOUN
inlawrev-2784	447	19	2518	2518	NUM
inlawrev-2784	447	20	,	,	PUNCT
inlawrev-2784	447	21	a	a	DET
inlawrev-2784	447	22	disclaimer	disclaimer	NOUN
inlawrev-2784	447	23	had	have	VERB
inlawrev-2784	447	24	to	to	PART
inlawrev-2784	447	25	be	be	AUX
inlawrev-2784	447	26	valid	valid	ADJ
inlawrev-2784	447	27	under	under	ADP
inlawrev-2784	447	28	local	local	ADJ
inlawrev-2784	447	29	law	law	NOUN
inlawrev-2784	447	30	to	to	PART
inlawrev-2784	447	31	be	be	AUX
inlawrev-2784	447	32	effective	effective	ADJ
inlawrev-2784	447	33	for	for	ADP
inlawrev-2784	447	34	purposes	purpose	NOUN
inlawrev-2784	447	35	of	of	ADP
inlawrev-2784	447	36	the	the	DET
inlawrev-2784	447	37	federal	federal	ADJ
inlawrev-2784	447	38	estate	estate	NOUN
inlawrev-2784	447	39	and	and	CCONJ
inlawrev-2784	447	40	gift	gift	NOUN
inlawrev-2784	447	41	tax.^"^	tax.^"^	VERB
inlawrev-2784	447	42	the	the	DET
inlawrev-2784	447	43	legislative	legislative	ADJ
inlawrev-2784	447	44	history	history	NOUN
inlawrev-2784	447	45	behind	behind	ADP
inlawrev-2784	447	46	the	the	DET
inlawrev-2784	447	47	enactment	enactment	NOUN
inlawrev-2784	447	48	of	of	ADP
inlawrev-2784	447	49	section	section	NOUN
inlawrev-2784	447	50	2518	2518	NUM
inlawrev-2784	447	51	states	state	NOUN
inlawrev-2784	447	52	that	that	SCONJ
inlawrev-2784	447	53	"	"	PUNCT
inlawrev-2784	447	54	[	[	X
inlawrev-2784	447	55	w]hen	w]hen	ADV
inlawrev-2784	447	56	congress	congress	PROPN
inlawrev-2784	447	57	enacted	enact	VERB
inlawrev-2784	447	58	section	section	NOUN
inlawrev-2784	447	59	2518	2518	NUM
inlawrev-2784	447	60	,	,	PUNCT
inlawrev-2784	447	61	it	it	PRON
inlawrev-2784	447	62	intended	intend	VERB
inlawrev-2784	447	63	to	to	PART
inlawrev-2784	447	64	create	create	VERB
inlawrev-2784	447	65	a	a	DET
inlawrev-2784	447	66	uniform	uniform	ADJ
inlawrev-2784	447	67	federal	federal	ADJ
inlawrev-2784	447	68	standard	standard	NOUN
inlawrev-2784	447	69	so	so	SCONJ
inlawrev-2784	447	70	that	that	SCONJ
inlawrev-2784	447	71	a	a	DET
inlawrev-2784	447	72	disclaimer	disclaimer	NOUN
inlawrev-2784	447	73	would	would	AUX
inlawrev-2784	447	74	be	be	AUX
inlawrev-2784	447	75	effective	effective	ADJ
inlawrev-2784	447	76	for	for	ADP
inlawrev-2784	447	77	federal	federal	ADJ
inlawrev-2784	447	78	estate	estate	NOUN
inlawrev-2784	447	79	and	and	CCONJ
inlawrev-2784	447	80	gift	gift	NOUN
inlawrev-2784	447	81	tax	tax	NOUN
inlawrev-2784	447	82	purposes	purpose	NOUN
inlawrev-2784	447	83	whether	whether	SCONJ
inlawrev-2784	447	84	or	or	CCONJ
inlawrev-2784	447	85	not	not	PART
inlawrev-2784	447	86	valid	valid	ADJ
inlawrev-2784	447	87	under	under	ADP
inlawrev-2784	447	88	local	local	ADJ
inlawrev-2784	447	89	law	law	NOUN
inlawrev-2784	447	90	.	.	PUNCT
inlawrev-2784	448	1	"^^	"^^	PROPN
inlawrev-2784	448	2	in	in	ADP
inlawrev-2784	448	3	spite	spite	NOUN
inlawrev-2784	448	4	of	of	ADP
inlawrev-2784	448	5	this	this	DET
inlawrev-2784	448	6	congressional	congressional	ADJ
inlawrev-2784	448	7	intent	intent	NOUN
inlawrev-2784	448	8	,	,	PUNCT
inlawrev-2784	448	9	the	the	DET
inlawrev-2784	448	10	proposed	propose	VERB
inlawrev-2784	448	11	regulation	regulation	NOUN
inlawrev-2784	448	12	section	section	NOUN
inlawrev-2784	448	13	25.25	25.25	NUM
inlawrev-2784	448	14	181(c)(1	181(c)(1	NUM
inlawrev-2784	448	15	)	)	PUNCT
inlawrev-2784	448	16	required	require	VERB
inlawrev-2784	448	17	that	that	SCONJ
inlawrev-2784	448	18	the	the	DET
inlawrev-2784	448	19	disclaimer	disclaimer	NOUN
inlawrev-2784	448	20	be	be	AUX
inlawrev-2784	448	21	effective	effective	ADJ
inlawrev-2784	448	22	under	under	ADP
inlawrev-2784	448	23	local	local	ADJ
inlawrev-2784	448	24	law.^^	law.^^	NOUN
inlawrev-2784	448	25	the	the	DET
inlawrev-2784	448	26	proposed	propose	VERB
inlawrev-2784	448	27	regulation	regulation	NOUN
inlawrev-2784	448	28	reflected	reflect	VERB
inlawrev-2784	448	29	the	the	DET
inlawrev-2784	448	30	fact	fact	NOUN
inlawrev-2784	448	31	that	that	SCONJ
inlawrev-2784	448	32	,	,	PUNCT
inlawrev-2784	448	33	by	by	ADP
inlawrev-2784	448	34	stating	state	VERB
inlawrev-2784	448	35	in	in	ADP
inlawrev-2784	448	36	section	section	NOUN
inlawrev-2784	448	37	2518(b)(4	2518(b)(4	NUM
inlawrev-2784	448	38	)	)	PUNCT
inlawrev-2784	448	39	that	that	SCONJ
inlawrev-2784	448	40	the	the	DET
inlawrev-2784	448	41	interest	interest	NOUN
inlawrev-2784	448	42	must	must	AUX
inlawrev-2784	448	43	pass	pass	VERB
inlawrev-2784	448	44	"	"	PUNCT
inlawrev-2784	448	45	without	without	ADP
inlawrev-2784	448	46	any	any	DET
inlawrev-2784	448	47	direction"^^	direction"^^	NOUN
inlawrev-2784	448	48	on	on	ADP
inlawrev-2784	448	49	the	the	DET
inlawrev-2784	448	50	part	part	NOUN
inlawrev-2784	448	51	of	of	ADP
inlawrev-2784	448	52	the	the	DET
inlawrev-2784	448	53	disclaimant	disclaimant	NOUN
inlawrev-2784	448	54	,	,	PUNCT
inlawrev-2784	448	55	and	and	CCONJ
inlawrev-2784	448	56	by	by	ADP
inlawrev-2784	448	57	not	not	PART
inlawrev-2784	448	58	providing	provide	VERB
inlawrev-2784	448	59	a	a	DET
inlawrev-2784	448	60	way	way	NOUN
inlawrev-2784	448	61	to	to	PART
inlawrev-2784	448	62	complete	complete	VERB
inlawrev-2784	448	63	the	the	DET
inlawrev-2784	448	64	transfer	transfer	NOUN
inlawrev-2784	448	65	,	,	PUNCT
inlawrev-2784	448	66	congress	congress	PROPN
inlawrev-2784	448	67	had	have	AUX
inlawrev-2784	448	68	made	make	VERB
inlawrev-2784	448	69	section	section	NOUN
inlawrev-2784	448	70	2518	2518	NUM
inlawrev-2784	448	71	dependent	dependent	ADJ
inlawrev-2784	448	72	upon	upon	SCONJ
inlawrev-2784	448	73	local	local	ADJ
inlawrev-2784	448	74	law.^^	law.^^	NOUN
inlawrev-2784	448	75	in	in	ADP
inlawrev-2784	448	76	the	the	DET
inlawrev-2784	448	77	erta	erta	NOUN
inlawrev-2784	448	78	of	of	ADP
inlawrev-2784	448	79	1981	1981	NUM
inlawrev-2784	448	80	,	,	PUNCT
inlawrev-2784	448	81	in	in	ADP
inlawrev-2784	448	82	an	an	DET
inlawrev-2784	448	83	effort	effort	NOUN
inlawrev-2784	448	84	to	to	PART
inlawrev-2784	448	85	alleviate	alleviate	VERB
inlawrev-2784	448	86	this	this	DET
inlawrev-2784	448	87	dependency	dependency	NOUN
inlawrev-2784	448	88	on	on	ADP
inlawrev-2784	448	89	local	local	ADJ
inlawrev-2784	448	90	law	law	NOUN
inlawrev-2784	448	91	,	,	PUNCT
inlawrev-2784	448	92	congress	congress	PROPN
inlawrev-2784	448	93	amended	amend	VERB
inlawrev-2784	448	94	section	section	NOUN
inlawrev-2784	448	95	2518	2518	NUM
inlawrev-2784	448	96	by	by	ADP
inlawrev-2784	448	97	adding	add	VERB
inlawrev-2784	448	98	subsection	subsection	NOUN
inlawrev-2784	448	99	(	(	PUNCT
inlawrev-2784	448	100	c)(3	c)(3	NOUN
inlawrev-2784	448	101	)	)	PUNCT
inlawrev-2784	448	102	.	.	PUNCT
inlawrev-2784	448	103	^^	^^	PUNCT
inlawrev-2784	449	1	the	the	DET
inlawrev-2784	449	2	amendment	amendment	NOUN
inlawrev-2784	449	3	permitted	permit	VERB
inlawrev-2784	449	4	a	a	DET
inlawrev-2784	449	5	direct	direct	ADJ
inlawrev-2784	449	6	transfer	transfer	NOUN
inlawrev-2784	449	7	to	to	ADP
inlawrev-2784	449	8	quaufy	quaufy	NOUN
inlawrev-2784	449	9	as	as	ADP
inlawrev-2784	449	10	a	a	DET
inlawrev-2784	449	11	disclaimer	disclaimer	NOUN
inlawrev-2784	449	12	for	for	ADP
inlawrev-2784	449	13	federal	federal	ADJ
inlawrev-2784	449	14	tax	tax	NOUN
inlawrev-2784	449	15	purposes	purpose	NOUN
inlawrev-2784	449	16	if	if	SCONJ
inlawrev-2784	449	17	the	the	DET
inlawrev-2784	449	18	grantee	grantee	NOUN
inlawrev-2784	449	19	is	be	AUX
inlawrev-2784	449	20	the	the	DET
inlawrev-2784	449	21	person	person	NOUN
inlawrev-2784	449	22	who	who	PRON
inlawrev-2784	449	23	would	would	AUX
inlawrev-2784	449	24	have	have	AUX
inlawrev-2784	449	25	received	receive	VERB
inlawrev-2784	449	26	the	the	DET
inlawrev-2784	449	27	property	property	NOUN
inlawrev-2784	449	28	had	have	VERB
inlawrev-2784	449	29	the	the	DET
inlawrev-2784	449	30	grantor	grantor	NOUN
inlawrev-2784	449	31	simply	simply	ADV
inlawrev-2784	449	32	disclaimed	disclaim	VERB
inlawrev-2784	449	33	the	the	DET
inlawrev-2784	449	34	interest	interest	NOUN
inlawrev-2784	449	35	.	.	PUNCT
inlawrev-2784	450	1	the	the	DET
inlawrev-2784	450	2	transfer	transfer	NOUN
inlawrev-2784	450	3	must	must	AUX
inlawrev-2784	450	4	also	also	ADV
inlawrev-2784	450	5	meet	meet	VERB
inlawrev-2784	450	6	the	the	DET
inlawrev-2784	450	7	other	other	ADJ
inlawrev-2784	450	8	requirements	requirement	NOUN
inlawrev-2784	450	9	set	set	VERB
inlawrev-2784	450	10	down	down	ADP
inlawrev-2784	450	11	in	in	ADP
inlawrev-2784	450	12	section	section	NOUN
inlawrev-2784	450	13	251	251	NUM
inlawrev-2784	450	14	8(b	8(b	NUM
inlawrev-2784	450	15	)	)	PUNCT
inlawrev-2784	450	16	.	.	PUNCT
inlawrev-2784	451	1	^^^	^^^	PUNCT
inlawrev-2784	451	2	the	the	DET
inlawrev-2784	451	3	conflicting	conflicting	ADJ
inlawrev-2784	451	4	proposed	propose	VERB
inlawrev-2784	451	5	regulation	regulation	NOUN
inlawrev-2784	451	6	was	be	AUX
inlawrev-2784	451	7	revised	revise	VERB
inlawrev-2784	451	8	before	before	ADP
inlawrev-2784	451	9	being	be	AUX
inlawrev-2784	451	10	enacted	enact	VERB
inlawrev-2784	451	11	in	in	ADP
inlawrev-2784	451	12	1986	1986	NUM
inlawrev-2784	451	13	to	to	PART
inlawrev-2784	451	14	reflect	reflect	VERB
inlawrev-2784	451	15	the	the	DET
inlawrev-2784	451	16	congressional	congressional	ADJ
inlawrev-2784	451	17	intent	intent	NOUN
inlawrev-2784	451	18	stated	state	VERB
inlawrev-2784	451	19	above	above	ADV
inlawrev-2784	451	20	.	.	PUNCT
inlawrev-2784	452	1	'	'	PUNCT
inlawrev-2784	452	2	°	°	X
inlawrev-2784	452	3	'	'	PUNCT
inlawrev-2784	452	4	for	for	ADP
inlawrev-2784	452	5	transfers	transfer	NOUN
inlawrev-2784	452	6	prior	prior	ADV
inlawrev-2784	452	7	to	to	ADP
inlawrev-2784	452	8	1982	1982	NUM
inlawrev-2784	452	9	,	,	PUNCT
inlawrev-2784	452	10	the	the	DET
inlawrev-2784	452	11	enacted	enact	VERB
inlawrev-2784	452	12	form	form	NOUN
inlawrev-2784	452	13	provided	provide	VERB
inlawrev-2784	452	14	that	that	SCONJ
inlawrev-2784	452	15	one	one	PRON
inlawrev-2784	452	16	could	could	AUX
inlawrev-2784	452	17	make	make	VERB
inlawrev-2784	452	18	a	a	DET
inlawrev-2784	452	19	qualified	qualified	ADJ
inlawrev-2784	452	20	^^kennedy	^^kennedy	X
inlawrev-2784	452	21	v.	v.	PROPN
inlawrev-2784	452	22	commissioner	commissioner	NOUN
inlawrev-2784	452	23	,	,	PUNCT
inlawrev-2784	452	24	804	804	NUM
inlawrev-2784	452	25	f.2d	f.2d	NOUN
inlawrev-2784	452	26	1332	1332	NUM
inlawrev-2784	452	27	,	,	PUNCT
inlawrev-2784	452	28	1335	1335	NUM
inlawrev-2784	452	29	(	(	PUNCT
inlawrev-2784	452	30	7th	7th	ADJ
inlawrev-2784	452	31	cir	cir	NOUN
inlawrev-2784	452	32	.	.	PUNCT
inlawrev-2784	452	33	1986	1986	NUM
inlawrev-2784	452	34	)	)	PUNCT
inlawrev-2784	452	35	.	.	PUNCT
inlawrev-2784	453	1	^''treas	^''treas	PROPN
inlawrev-2784	453	2	.	.	PUNCT
inlawrev-2784	454	1	reg	reg	NOUN
inlawrev-2784	454	2	.	.	PUNCT
inlawrev-2784	455	1	§	§	PROPN
inlawrev-2784	455	2	25.251	25.251	NUM
inlawrev-2784	455	3	l	l	NOUN
inlawrev-2784	455	4	-	-	PUNCT
inlawrev-2784	455	5	l(c	l(c	NOUN
inlawrev-2784	455	6	)	)	PUNCT
inlawrev-2784	455	7	(	(	PUNCT
inlawrev-2784	455	8	as	as	SCONJ
inlawrev-2784	455	9	amended	amend	VERB
inlawrev-2784	455	10	in	in	ADP
inlawrev-2784	455	11	1986	1986	NUM
inlawrev-2784	455	12	)	)	PUNCT
inlawrev-2784	455	13	.	.	PUNCT
inlawrev-2784	456	1	see	see	VERB
inlawrev-2784	456	2	supra	supra	PROPN
inlawrev-2784	456	3	note	note	PROPN
inlawrev-2784	456	4	26	26	NUM
inlawrev-2784	456	5	for	for	ADP
inlawrev-2784	456	6	text	text	NOUN
inlawrev-2784	456	7	of	of	ADP
inlawrev-2784	456	8	regulation	regulation	NOUN
inlawrev-2784	456	9	.	.	PUNCT
inlawrev-2784	457	1	'	'	PUNCT
inlawrev-2784	457	2	^s	^s	PROPN
inlawrev-2784	457	3	.	.	PUNCT
inlawrev-2784	458	1	rep	rep	PROPN
inlawrev-2784	458	2	.	.	PROPN
inlawrev-2784	459	1	no	no	PROPN
inlawrev-2784	459	2	.	.	NOUN
inlawrev-2784	460	1	144	144	NUM
inlawrev-2784	460	2	,	,	PUNCT
inlawrev-2784	460	3	supra	supra	ADJ
inlawrev-2784	460	4	note	note	NOUN
inlawrev-2784	460	5	40	40	NUM
inlawrev-2784	460	6	,	,	PUNCT
inlawrev-2784	460	7	at	at	ADP
inlawrev-2784	460	8	142	142	NUM
inlawrev-2784	460	9	;	;	PUNCT
inlawrev-2784	460	10	h.r	h.r	PROPN
inlawrev-2784	460	11	.	.	PROPN
inlawrev-2784	460	12	rep	rep	PROPN
inlawrev-2784	460	13	.	.	PROPN
inlawrev-2784	461	1	no	no	PROPN
inlawrev-2784	461	2	.	.	NOUN
inlawrev-2784	461	3	201	201	NUM
inlawrev-2784	461	4	,	,	PUNCT
inlawrev-2784	461	5	97th	97th	ADJ
inlawrev-2784	461	6	cong	cong	NOUN
inlawrev-2784	461	7	.	.	PUNCT
inlawrev-2784	461	8	,	,	PUNCT
inlawrev-2784	462	1	1st	1st	ADJ
inlawrev-2784	462	2	sess	sess	NOUN
inlawrev-2784	462	3	.	.	PUNCT
inlawrev-2784	463	1	190	190	NUM
inlawrev-2784	463	2	(	(	PUNCT
inlawrev-2784	463	3	1981	1981	NUM
inlawrev-2784	463	4	)	)	PUNCT
inlawrev-2784	463	5	.	.	PUNCT
inlawrev-2784	463	6	'	'	PUNCT
inlawrev-2784	464	1	^prop	^prop	X
inlawrev-2784	464	2	.	.	PUNCT
inlawrev-2784	465	1	treas	treas	PROPN
inlawrev-2784	465	2	.	.	PUNCT
inlawrev-2784	466	1	reg	reg	PROPN
inlawrev-2784	466	2	.	.	PUNCT
inlawrev-2784	467	1	§	§	PROPN
inlawrev-2784	467	2	25.2518	25.2518	NUM
inlawrev-2784	467	3	-	-	SYM
inlawrev-2784	467	4	l(c)(l	l(c)(l	NUM
inlawrev-2784	467	5	)	)	PUNCT
inlawrev-2784	467	6	,	,	PUNCT
inlawrev-2784	467	7	45	45	NUM
inlawrev-2784	467	8	fed	feed	VERB
inlawrev-2784	467	9	.	.	PUNCT
inlawrev-2784	468	1	reg	reg	PROPN
inlawrev-2784	468	2	.	.	PUNCT
inlawrev-2784	469	1	48,922	48,922	NUM
inlawrev-2784	469	2	(	(	PUNCT
inlawrev-2784	469	3	1980	1980	NUM
inlawrev-2784	469	4	)	)	PUNCT
inlawrev-2784	469	5	.	.	PUNCT
inlawrev-2784	470	1	^n.r.c	^n.r.c	PROPN
inlawrev-2784	470	2	.	.	PUNCT
inlawrev-2784	471	1	§	§	PROPN
inlawrev-2784	471	2	2518(b)(4	2518(b)(4	NUM
inlawrev-2784	471	3	)	)	PUNCT
inlawrev-2784	471	4	(	(	PUNCT
inlawrev-2784	471	5	1987	1987	NUM
inlawrev-2784	471	6	)	)	PUNCT
inlawrev-2784	471	7	.	.	PUNCT
inlawrev-2784	472	1	see	see	VERB
inlawrev-2784	472	2	supra	supra	PROPN
inlawrev-2784	472	3	note	note	PROPN
inlawrev-2784	472	4	31	31	NUM
inlawrev-2784	472	5	for	for	ADP
inlawrev-2784	472	6	text	text	NOUN
inlawrev-2784	472	7	of	of	ADP
inlawrev-2784	472	8	statute	statute	PROPN
inlawrev-2784	472	9	.	.	PUNCT
inlawrev-2784	473	1	^^see	^^see	PROPN
inlawrev-2784	473	2	martin	martin	PROPN
inlawrev-2784	473	3	,	,	PUNCT
inlawrev-2784	473	4	perspectives	perspective	NOUN
inlawrev-2784	473	5	on	on	ADP
inlawrev-2784	473	6	federal	federal	ADJ
inlawrev-2784	473	7	disclaimer	disclaimer	NOUN
inlawrev-2784	473	8	legislation	legislation	NOUN
inlawrev-2784	473	9	,	,	PUNCT
inlawrev-2784	473	10	46	46	NUM
inlawrev-2784	473	11	u.	u.	PROPN
inlawrev-2784	473	12	chi	chi	PROPN
inlawrev-2784	473	13	.	.	PUNCT
inlawrev-2784	474	1	l.	l.	PROPN
inlawrev-2784	474	2	rev	rev	PROPN
inlawrev-2784	474	3	.	.	PROPN
inlawrev-2784	474	4	316	316	NUM
inlawrev-2784	474	5	,	,	PUNCT
inlawrev-2784	474	6	323	323	NUM
inlawrev-2784	474	7	-	-	SYM
inlawrev-2784	474	8	35	35	NUM
inlawrev-2784	474	9	(	(	PUNCT
inlawrev-2784	474	10	1979	1979	NUM
inlawrev-2784	474	11	)	)	PUNCT
inlawrev-2784	474	12	.	.	PUNCT
inlawrev-2784	475	1	^n.r.c	^n.r.c	PROPN
inlawrev-2784	475	2	.	.	PUNCT
inlawrev-2784	476	1	§	§	PROPN
inlawrev-2784	476	2	2518(c)(3	2518(c)(3	NUM
inlawrev-2784	476	3	)	)	PUNCT
inlawrev-2784	476	4	(	(	PUNCT
inlawrev-2784	476	5	1987	1987	NUM
inlawrev-2784	476	6	)	)	PUNCT
inlawrev-2784	476	7	,	,	PUNCT
inlawrev-2784	476	8	added	add	VERB
inlawrev-2784	476	9	by	by	ADP
inlawrev-2784	476	10	erta	erta	PROPN
inlawrev-2784	476	11	§	§	PROPN
inlawrev-2784	476	12	426(a	426(a	PROPN
inlawrev-2784	476	13	)	)	PUNCT
inlawrev-2784	476	14	.	.	PUNCT
inlawrev-2784	477	1	see	see	VERB
inlawrev-2784	477	2	supra	supra	PROPN
inlawrev-2784	477	3	note	note	PROPN
inlawrev-2784	477	4	31	31	NUM
inlawrev-2784	477	5	for	for	ADP
inlawrev-2784	477	6	text	text	NOUN
inlawrev-2784	477	7	of	of	ADP
inlawrev-2784	477	8	statute	statute	NOUN
inlawrev-2784	477	9	.	.	PUNCT
inlawrev-2784	478	1	"	"	PUNCT
inlawrev-2784	478	2	^i.r.c	^i.r.c	X
inlawrev-2784	478	3	.	.	PUNCT
inlawrev-2784	479	1	§	§	PROPN
inlawrev-2784	479	2	2518(c)(3	2518(c)(3	NUM
inlawrev-2784	479	3	)	)	PUNCT
inlawrev-2784	479	4	(	(	PUNCT
inlawrev-2784	479	5	1987	1987	NUM
inlawrev-2784	479	6	)	)	PUNCT
inlawrev-2784	479	7	.	.	PUNCT
inlawrev-2784	480	1	see	see	VERB
inlawrev-2784	480	2	supra	supra	PROPN
inlawrev-2784	480	3	note	note	PROPN
inlawrev-2784	480	4	31	31	NUM
inlawrev-2784	480	5	for	for	ADP
inlawrev-2784	480	6	text	text	NOUN
inlawrev-2784	480	7	of	of	ADP
inlawrev-2784	480	8	statute	statute	PROPN
inlawrev-2784	480	9	.	.	PUNCT
inlawrev-2784	481	1	according	accord	VERB
inlawrev-2784	481	2	to	to	ADP
inlawrev-2784	481	3	one	one	NUM
inlawrev-2784	481	4	authority	authority	NOUN
inlawrev-2784	481	5	the	the	DET
inlawrev-2784	481	6	wording	wording	NOUN
inlawrev-2784	481	7	of	of	ADP
inlawrev-2784	481	8	§	§	PROPN
inlawrev-2784	481	9	2518(c)(3	2518(c)(3	NOUN
inlawrev-2784	481	10	)	)	PUNCT
inlawrev-2784	481	11	seemingly	seemingly	ADV
inlawrev-2784	481	12	limits	limit	VERB
inlawrev-2784	481	13	its	its	PRON
inlawrev-2784	481	14	application	application	NOUN
inlawrev-2784	481	15	to	to	ADP
inlawrev-2784	481	16	transfers	transfer	NOUN
inlawrev-2784	481	17	for	for	ADP
inlawrev-2784	481	18	the	the	DET
inlawrev-2784	481	19	transferor	transferor	NOUN
inlawrev-2784	481	20	's	's	PART
inlawrev-2784	481	21	"	"	PUNCT
inlawrev-2784	481	22	entire	entire	ADJ
inlawrev-2784	481	23	interest	interest	NOUN
inlawrev-2784	481	24	in	in	ADP
inlawrev-2784	481	25	the	the	DET
inlawrev-2784	481	26	property	property	NOUN
inlawrev-2784	481	27	.	.	PUNCT
inlawrev-2784	481	28	"	"	PUNCT
inlawrev-2784	482	1	curiously	curiously	ADV
inlawrev-2784	482	2	,	,	PUNCT
inlawrev-2784	482	3	however	however	ADV
inlawrev-2784	482	4	,	,	PUNCT
inlawrev-2784	482	5	§	§	PROPN
inlawrev-2784	482	6	2518(c)(1	2518(c)(1	NUM
inlawrev-2784	482	7	)	)	PUNCT
inlawrev-2784	482	8	creates	create	VERB
inlawrev-2784	482	9	an	an	DET
inlawrev-2784	482	10	apparent	apparent	ADJ
inlawrev-2784	482	11	discrepancy	discrepancy	NOUN
inlawrev-2784	482	12	by	by	ADP
inlawrev-2784	482	13	making	make	VERB
inlawrev-2784	482	14	the	the	DET
inlawrev-2784	482	15	qualification	qualification	NOUN
inlawrev-2784	482	16	rules	rule	NOUN
inlawrev-2784	482	17	of	of	ADP
inlawrev-2784	482	18	subsection	subsection	NOUN
inlawrev-2784	482	19	(	(	PUNCT
inlawrev-2784	482	20	b	b	NOUN
inlawrev-2784	482	21	)	)	PUNCT
inlawrev-2784	482	22	applicable	applicable	ADJ
inlawrev-2784	482	23	to	to	ADP
inlawrev-2784	482	24	an	an	DET
inlawrev-2784	482	25	undivided	undivided	ADJ
inlawrev-2784	482	26	portion	portion	NOUN
inlawrev-2784	482	27	of	of	ADP
inlawrev-2784	482	28	the	the	DET
inlawrev-2784	482	29	interest	interest	NOUN
inlawrev-2784	482	30	,	,	PUNCT
inlawrev-2784	482	31	as	as	ADV
inlawrev-2784	482	32	well	well	ADV
inlawrev-2784	482	33	as	as	ADP
inlawrev-2784	482	34	to	to	ADP
inlawrev-2784	482	35	an	an	DET
inlawrev-2784	482	36	entire	entire	ADJ
inlawrev-2784	482	37	interest	interest	NOUN
inlawrev-2784	482	38	.	.	PUNCT
inlawrev-2784	483	1	irrespective	irrespective	ADV
inlawrev-2784	483	2	of	of	ADP
inlawrev-2784	483	3	any	any	DET
inlawrev-2784	483	4	minor	minor	ADJ
inlawrev-2784	483	5	ambiguities	ambiguity	NOUN
inlawrev-2784	483	6	,	,	PUNCT
inlawrev-2784	483	7	one	one	NUM
inlawrev-2784	483	8	thing	thing	NOUN
inlawrev-2784	483	9	seems	seem	VERB
inlawrev-2784	483	10	clear	clear	ADJ
inlawrev-2784	483	11	:	:	PUNCT
inlawrev-2784	483	12	congress	congress	PROPN
inlawrev-2784	483	13	intended	intend	VERB
inlawrev-2784	483	14	to	to	PART
inlawrev-2784	483	15	create	create	VERB
inlawrev-2784	483	16	uniform	uniform	ADJ
inlawrev-2784	483	17	tax	tax	NOUN
inlawrev-2784	483	18	treatment	treatment	NOUN
inlawrev-2784	483	19	of	of	ADP
inlawrev-2784	483	20	disclaimer	disclaimer	NOUN
inlawrev-2784	483	21	,	,	PUNCT
inlawrev-2784	483	22	and	and	CCONJ
inlawrev-2784	483	23	it	it	PRON
inlawrev-2784	483	24	is	be	AUX
inlawrev-2784	483	25	willing	willing	ADJ
inlawrev-2784	483	26	to	to	PART
inlawrev-2784	483	27	take	take	VERB
inlawrev-2784	483	28	the	the	DET
inlawrev-2784	483	29	necessary	necessary	ADJ
inlawrev-2784	483	30	steps	step	NOUN
inlawrev-2784	483	31	to	to	PART
inlawrev-2784	483	32	achieve	achieve	VERB
inlawrev-2784	483	33	that	that	DET
inlawrev-2784	483	34	goal	goal	NOUN
inlawrev-2784	483	35	.	.	PUNCT
inlawrev-2784	484	1	morris	morris	PROPN
inlawrev-2784	484	2	,	,	PUNCT
inlawrev-2784	484	3	supra	supra	PROPN
inlawrev-2784	484	4	note	note	PROPN
inlawrev-2784	484	5	26	26	NUM
inlawrev-2784	484	6	,	,	PUNCT
inlawrev-2784	484	7	at	at	ADP
inlawrev-2784	484	8	62	62	NUM
inlawrev-2784	484	9	n.ll7	n.ll7	SYM
inlawrev-2784	484	10	.	.	PUNCT
inlawrev-2784	484	11	'	'	NUM
inlawrev-2784	484	12	o'treas	o'treas	NUM
inlawrev-2784	484	13	.	.	PUNCT
inlawrev-2784	485	1	reg	reg	NOUN
inlawrev-2784	485	2	.	.	PUNCT
inlawrev-2784	486	1	§	§	PROPN
inlawrev-2784	486	2	25.2518	25.2518	NUM
inlawrev-2784	486	3	-	-	SYM
inlawrev-2784	486	4	l(c)(l)(i	l(c)(l)(i	NOUN
inlawrev-2784	486	5	)	)	PUNCT
inlawrev-2784	486	6	(	(	PUNCT
inlawrev-2784	486	7	1986	1986	NUM
inlawrev-2784	486	8	)	)	PUNCT
inlawrev-2784	486	9	.	.	PUNCT
inlawrev-2784	487	1	see	see	VERB
inlawrev-2784	487	2	also	also	ADV
inlawrev-2784	487	3	51	51	NUM
inlawrev-2784	487	4	fed	fed	PROPN
inlawrev-2784	487	5	.	.	PUNCT
inlawrev-2784	488	1	reg	reg	PROPN
inlawrev-2784	488	2	.	.	PUNCT
inlawrev-2784	489	1	28,366	28,366	NUM
inlawrev-2784	489	2	(	(	PUNCT
inlawrev-2784	489	3	1986	1986	NUM
inlawrev-2784	489	4	)	)	PUNCT
inlawrev-2784	489	5	.	.	PUNCT
inlawrev-2784	490	1	686	686	NUM
inlawrev-2784	490	2	indiana	indiana	PROPN
inlawrev-2784	490	3	law	law	PROPN
inlawrev-2784	490	4	review	review	NOUN
inlawrev-2784	490	5	[	[	X
inlawrev-2784	490	6	vol	vol	NOUN
inlawrev-2784	490	7	.	.	PUNCT
inlawrev-2784	491	1	21:669	21:669	NUM
inlawrev-2784	491	2	disclaimer	disclaimer	NOUN
inlawrev-2784	491	3	under	under	ADP
inlawrev-2784	491	4	section	section	NOUN
inlawrev-2784	491	5	2518	2518	NUM
inlawrev-2784	491	6	,	,	PUNCT
inlawrev-2784	491	7	regardless	regardless	ADV
inlawrev-2784	491	8	of	of	ADP
inlawrev-2784	491	9	whether	whether	SCONJ
inlawrev-2784	491	10	the	the	DET
inlawrev-2784	491	11	requirements	requirement	NOUN
inlawrev-2784	491	12	of	of	ADP
inlawrev-2784	491	13	local	local	ADJ
inlawrev-2784	491	14	law	law	NOUN
inlawrev-2784	491	15	were	be	AUX
inlawrev-2784	491	16	met	meet	VERB
inlawrev-2784	491	17	,	,	PUNCT
inlawrev-2784	491	18	"	"	PUNCT
inlawrev-2784	491	19	if	if	SCONJ
inlawrev-2784	491	20	,	,	PUNCT
inlawrev-2784	491	21	under	under	ADP
inlawrev-2784	491	22	local	local	ADJ
inlawrev-2784	491	23	law	law	NOUN
inlawrev-2784	491	24	,	,	PUNCT
inlawrev-2784	491	25	the	the	DET
inlawrev-2784	491	26	disclaimed	disclaimed	ADJ
inlawrev-2784	491	27	interest	interest	NOUN
inlawrev-2784	491	28	in	in	ADP
inlawrev-2784	491	29	property	property	NOUN
inlawrev-2784	491	30	is	be	AUX
inlawrev-2784	491	31	transferred	transfer	VERB
inlawrev-2784	491	32	,	,	PUNCT
inlawrev-2784	491	33	as	as	ADP
inlawrev-2784	491	34	a	a	DET
inlawrev-2784	491	35	result	result	NOUN
inlawrev-2784	491	36	of	of	ADP
inlawrev-2784	491	37	attempting	attempt	VERB
inlawrev-2784	491	38	the	the	DET
inlawrev-2784	491	39	disclaimer	disclaimer	NOUN
inlawrev-2784	491	40	,	,	PUNCT
inlawrev-2784	491	41	to	to	ADP
inlawrev-2784	491	42	another	another	DET
inlawrev-2784	491	43	person	person	NOUN
inlawrev-2784	491	44	without	without	ADP
inlawrev-2784	491	45	any	any	DET
inlawrev-2784	491	46	direction	direction	NOUN
inlawrev-2784	491	47	on	on	ADP
inlawrev-2784	491	48	the	the	DET
inlawrev-2784	491	49	part	part	NOUN
inlawrev-2784	491	50	of	of	ADP
inlawrev-2784	491	51	the	the	DET
inlawrev-2784	491	52	disclaimant	disclaimant	NOUN
inlawrev-2784	491	53	.	.	PUNCT
inlawrev-2784	492	1	"'^^	"'^^	PUNCT
inlawrev-2784	493	1	no	no	DET
inlawrev-2784	493	2	regulation	regulation	NOUN
inlawrev-2784	493	3	has	have	AUX
inlawrev-2784	493	4	yet	yet	ADV
inlawrev-2784	493	5	been	be	AUX
inlawrev-2784	493	6	promulgated	promulgate	VERB
inlawrev-2784	493	7	for	for	ADP
inlawrev-2784	493	8	an	an	DET
inlawrev-2784	493	9	interest	interest	NOUN
inlawrev-2784	493	10	created	create	VERB
inlawrev-2784	493	11	after	after	ADP
inlawrev-2784	493	12	1981	1981	NUM
inlawrev-2784	493	13	,	,	PUNCT
inlawrev-2784	493	14	which	which	PRON
inlawrev-2784	493	15	would	would	AUX
inlawrev-2784	493	16	apply	apply	VERB
inlawrev-2784	493	17	to	to	ADP
inlawrev-2784	493	18	the	the	DET
inlawrev-2784	493	19	1981	1981	NUM
inlawrev-2784	493	20	amendment	amendment	NOUN
inlawrev-2784	493	21	by	by	ADP
inlawrev-2784	493	22	the	the	DET
inlawrev-2784	493	23	addition	addition	NOUN
inlawrev-2784	493	24	of	of	ADP
inlawrev-2784	493	25	section	section	NOUN
inlawrev-2784	493	26	2518(c)(3	2518(c)(3	NOUN
inlawrev-2784	493	27	)	)	PUNCT
inlawrev-2784	493	28	.	.	PUNCT
inlawrev-2784	494	1	»	»	X
inlawrev-2784	494	2	03	03	NUM
inlawrev-2784	494	3	the	the	DET
inlawrev-2784	494	4	efforts	effort	NOUN
inlawrev-2784	494	5	to	to	PART
inlawrev-2784	494	6	make	make	VERB
inlawrev-2784	494	7	federal	federal	ADJ
inlawrev-2784	494	8	disclaimer	disclaimer	NOUN
inlawrev-2784	494	9	law	law	NOUN
inlawrev-2784	494	10	more	more	ADJ
inlawrev-2784	494	11	uniform	uniform	ADJ
inlawrev-2784	494	12	and	and	CCONJ
inlawrev-2784	494	13	less	less	ADV
inlawrev-2784	494	14	dependent	dependent	ADJ
inlawrev-2784	494	15	on	on	ADP
inlawrev-2784	494	16	state	state	NOUN
inlawrev-2784	494	17	and	and	CCONJ
inlawrev-2784	494	18	local	local	ADJ
inlawrev-2784	494	19	law	law	NOUN
inlawrev-2784	494	20	have	have	AUX
inlawrev-2784	494	21	not	not	PART
inlawrev-2784	494	22	been	be	AUX
inlawrev-2784	494	23	successful	successful	ADJ
inlawrev-2784	494	24	.	.	PUNCT
inlawrev-2784	495	1	^^^	^^^	X
inlawrev-2784	495	2	one	one	NUM
inlawrev-2784	495	3	area	area	NOUN
inlawrev-2784	495	4	in	in	ADP
inlawrev-2784	495	5	particular	particular	ADJ
inlawrev-2784	495	6	is	be	AUX
inlawrev-2784	495	7	the	the	DET
inlawrev-2784	495	8	application	application	NOUN
inlawrev-2784	495	9	of	of	ADP
inlawrev-2784	495	10	federal	federal	ADJ
inlawrev-2784	495	11	disclaimer	disclaimer	ADJ
inlawrev-2784	495	12	laws	law	NOUN
inlawrev-2784	495	13	to	to	ADP
inlawrev-2784	495	14	joint	joint	ADJ
inlawrev-2784	495	15	tenancy	tenancy	NOUN
inlawrev-2784	495	16	property	property	NOUN
inlawrev-2784	495	17	.	.	PUNCT
inlawrev-2784	496	1	the	the	DET
inlawrev-2784	496	2	majority	majority	NOUN
inlawrev-2784	496	3	of	of	ADP
inlawrev-2784	496	4	states	state	NOUN
inlawrev-2784	496	5	now	now	ADV
inlawrev-2784	496	6	have	have	VERB
inlawrev-2784	496	7	disclaimer	disclaimer	ADJ
inlawrev-2784	496	8	laws	law	NOUN
inlawrev-2784	496	9	allowing	allow	VERB
inlawrev-2784	496	10	the	the	DET
inlawrev-2784	496	11	disclaimer	disclaimer	NOUN
inlawrev-2784	496	12	of	of	ADP
inlawrev-2784	496	13	the	the	DET
inlawrev-2784	496	14	accretive	accretive	ADJ
inlawrev-2784	496	15	interest	interest	NOUN
inlawrev-2784	496	16	in	in	ADP
inlawrev-2784	496	17	joint	joint	ADJ
inlawrev-2784	496	18	tenancy	tenancy	NOUN
inlawrev-2784	496	19	property	property	NOUN
inlawrev-2784	496	20	.	.	PUNCT
inlawrev-2784	496	21	'	'	PUNCT
inlawrev-2784	497	1	°	°	NOUN
inlawrev-2784	497	2	^	^	PUNCT
inlawrev-2784	497	3	where	where	SCONJ
inlawrev-2784	497	4	state	state	NOUN
inlawrev-2784	497	5	law	law	NOUN
inlawrev-2784	497	6	allows	allow	VERB
inlawrev-2784	497	7	the	the	DET
inlawrev-2784	497	8	disclaimer	disclaimer	NOUN
inlawrev-2784	497	9	of	of	ADP
inlawrev-2784	497	10	the	the	DET
inlawrev-2784	497	11	accretive	accretive	ADJ
inlawrev-2784	497	12	interest	interest	NOUN
inlawrev-2784	497	13	in	in	ADP
inlawrev-2784	497	14	joint	joint	ADJ
inlawrev-2784	497	15	tenancy	tenancy	NOUN
inlawrev-2784	497	16	property	property	NOUN
inlawrev-2784	497	17	,	,	PUNCT
inlawrev-2784	497	18	some	some	DET
inlawrev-2784	497	19	courts	court	NOUN
inlawrev-2784	497	20	have	have	AUX
inlawrev-2784	497	21	taken	take	VERB
inlawrev-2784	497	22	the	the	DET
inlawrev-2784	497	23	view	view	NOUN
inlawrev-2784	497	24	that	that	SCONJ
inlawrev-2784	497	25	the	the	DET
inlawrev-2784	497	26	state	state	NOUN
inlawrev-2784	497	27	disclaimer	disclaimer	PROPN
inlawrev-2784	497	28	law	law	NOUN
inlawrev-2784	497	29	changes	change	VERB
inlawrev-2784	497	30	the	the	DET
inlawrev-2784	497	31	nature	nature	NOUN
inlawrev-2784	497	32	of	of	ADP
inlawrev-2784	497	33	the	the	DET
inlawrev-2784	497	34	property	property	NOUN
inlawrev-2784	497	35	ownership	ownership	NOUN
inlawrev-2784	497	36	at	at	ADP
inlawrev-2784	497	37	death	death	NOUN
inlawrev-2784	497	38	to	to	ADP
inlawrev-2784	497	39	that	that	PRON
inlawrev-2784	497	40	of	of	ADP
inlawrev-2784	497	41	tenants	tenant	NOUN
inlawrev-2784	497	42	in	in	ADP
inlawrev-2784	497	43	common	common	ADJ
inlawrev-2784	497	44	and	and	CCONJ
inlawrev-2784	497	45	,	,	PUNCT
inlawrev-2784	497	46	therefore	therefore	ADV
inlawrev-2784	497	47	,	,	PUNCT
inlawrev-2784	497	48	have	have	AUX
inlawrev-2784	497	49	allowed	allow	VERB
inlawrev-2784	497	50	the	the	DET
inlawrev-2784	497	51	disclaimer	disclaimer	NOUN
inlawrev-2784	497	52	of	of	ADP
inlawrev-2784	497	53	the	the	DET
inlawrev-2784	497	54	accretive	accretive	ADJ
inlawrev-2784	497	55	interest	interest	NOUN
inlawrev-2784	497	56	as	as	ADP
inlawrev-2784	497	57	a	a	DET
inlawrev-2784	497	58	qualified	qualified	ADJ
inlawrev-2784	497	59	federal	federal	ADJ
inlawrev-2784	497	60	disclaimer	disclaimer	NOUN
inlawrev-2784	497	61	.	.	PUNCT
inlawrev-2784	497	62	'	'	PUNCT
inlawrev-2784	497	63	^^	^^	PUNCT
inlawrev-2784	497	64	because	because	SCONJ
inlawrev-2784	497	65	courts	court	NOUN
inlawrev-2784	497	66	may	may	AUX
inlawrev-2784	497	67	interpret	interpret	VERB
inlawrev-2784	497	68	differently	differently	ADV
inlawrev-2784	497	69	the	the	DET
inlawrev-2784	497	70	way	way	NOUN
inlawrev-2784	497	71	state	state	NOUN
inlawrev-2784	497	72	disclaimer	disclaimer	NOUN
inlawrev-2784	497	73	laws	law	NOUN
inlawrev-2784	497	74	affect	affect	VERB
inlawrev-2784	497	75	property	property	NOUN
inlawrev-2784	497	76	interest	interest	NOUN
inlawrev-2784	497	77	and	and	CCONJ
inlawrev-2784	497	78	the	the	DET
inlawrev-2784	497	79	application	application	NOUN
inlawrev-2784	497	80	of	of	ADP
inlawrev-2784	497	81	section	section	NOUN
inlawrev-2784	497	82	2518	2518	NUM
inlawrev-2784	497	83	,	,	PUNCT
inlawrev-2784	497	84	the	the	DET
inlawrev-2784	497	85	treasury	treasury	PROPN
inlawrev-2784	497	86	regulations	regulation	NOUN
inlawrev-2784	497	87	for	for	ADP
inlawrev-2784	497	88	section	section	NOUN
inlawrev-2784	497	89	2518	2518	NUM
inlawrev-2784	497	90	have	have	AUX
inlawrev-2784	497	91	not	not	PART
inlawrev-2784	497	92	provided	provide	VERB
inlawrev-2784	497	93	for	for	ADP
inlawrev-2784	497	94	uniform	uniform	ADJ
inlawrev-2784	497	95	treatment	treatment	NOUN
inlawrev-2784	497	96	of	of	ADP
inlawrev-2784	497	97	federal	federal	ADJ
inlawrev-2784	497	98	disclaimers	disclaimer	NOUN
inlawrev-2784	497	99	of	of	ADP
inlawrev-2784	497	100	joint	joint	ADJ
inlawrev-2784	497	101	tenancy	tenancy	NOUN
inlawrev-2784	497	102	property	property	NOUN
inlawrev-2784	497	103	.	.	PUNCT
inlawrev-2784	498	1	in	in	ADP
inlawrev-2784	498	2	addition	addition	NOUN
inlawrev-2784	498	3	,	,	PUNCT
inlawrev-2784	498	4	some	some	DET
inlawrev-2784	498	5	states	state	NOUN
inlawrev-2784	498	6	do	do	AUX
inlawrev-2784	498	7	not	not	PART
inlawrev-2784	498	8	have	have	VERB
inlawrev-2784	498	9	disclaimer	disclaimer	ADJ
inlawrev-2784	498	10	laws	law	NOUN
inlawrev-2784	498	11	for	for	ADP
inlawrev-2784	498	12	joint	joint	ADJ
inlawrev-2784	498	13	tenancy	tenancy	NOUN
inlawrev-2784	498	14	property	property	NOUN
inlawrev-2784	498	15	.	.	PUNCT
inlawrev-2784	499	1	'	'	PUNCT
inlawrev-2784	499	2	^^	^^	NUM
inlawrev-2784	499	3	taxpayers	taxpayer	NOUN
inlawrev-2784	499	4	in	in	ADP
inlawrev-2784	499	5	these	these	DET
inlawrev-2784	499	6	states	state	NOUN
inlawrev-2784	499	7	will	will	AUX
inlawrev-2784	499	8	not	not	PART
inlawrev-2784	499	9	have	have	VERB
inlawrev-2784	499	10	the	the	DET
inlawrev-2784	499	11	'	'	PUNCT
inlawrev-2784	499	12	"	"	PUNCT
inlawrev-2784	499	13	^treas	^treas	PROPN
inlawrev-2784	499	14	.	.	PUNCT
inlawrev-2784	499	15	reg	reg	PROPN
inlawrev-2784	499	16	.	.	PUNCT
inlawrev-2784	500	1	§	§	PROPN
inlawrev-2784	500	2	25.251	25.251	NUM
inlawrev-2784	500	3	8l(c)(l)(i	8l(c)(l)(i	NOUN
inlawrev-2784	500	4	)	)	PUNCT
inlawrev-2784	500	5	(	(	PUNCT
inlawrev-2784	500	6	1986	1986	NUM
inlawrev-2784	500	7	)	)	PUNCT
inlawrev-2784	500	8	.	.	PUNCT
inlawrev-2784	501	1	'	'	PUNCT
inlawrev-2784	501	2	°	°	ADP
inlawrev-2784	501	3	'	'	NOUN
inlawrev-2784	501	4	treas	trea	NOUN
inlawrev-2784	501	5	.	.	PUNCT
inlawrev-2784	502	1	reg	reg	PROPN
inlawrev-2784	502	2	.	.	PUNCT
inlawrev-2784	503	1	§	§	PROPN
inlawrev-2784	503	2	25.251	25.251	NUM
inlawrev-2784	503	3	8i(c)(l)(ii	8i(c)(l)(ii	NUM
inlawrev-2784	503	4	)	)	PUNCT
inlawrev-2784	503	5	(	(	PUNCT
inlawrev-2784	503	6	1986	1986	NUM
inlawrev-2784	503	7	)	)	PUNCT
inlawrev-2784	503	8	.	.	PUNCT
inlawrev-2784	504	1	^^see	^^see	PUNCT
inlawrev-2784	504	2	generally	generally	ADV
inlawrev-2784	504	3	schain	schain	NOUN
inlawrev-2784	504	4	,	,	PUNCT
inlawrev-2784	504	5	supra	supra	PROPN
inlawrev-2784	504	6	note	note	PROPN
inlawrev-2784	504	7	26	26	NUM
inlawrev-2784	504	8	.	.	PUNCT
inlawrev-2784	504	9	'	'	PUNCT
inlawrev-2784	505	1	"	"	PUNCT
inlawrev-2784	505	2	'	'	PUNCT
inlawrev-2784	505	3	uchtmann	uchtmann	ADJ
inlawrev-2784	505	4	,	,	PUNCT
inlawrev-2784	505	5	supra	supra	ADJ
inlawrev-2784	505	6	note	note	NOUN
inlawrev-2784	505	7	47	47	NUM
inlawrev-2784	505	8	,	,	PUNCT
inlawrev-2784	505	9	at	at	ADP
inlawrev-2784	505	10	342	342	NUM
inlawrev-2784	505	11	,	,	PUNCT
inlawrev-2784	505	12	n.37	n.37	PROPN
inlawrev-2784	505	13	,	,	PUNCT
inlawrev-2784	505	14	provides	provide	VERB
inlawrev-2784	505	15	:	:	PUNCT
inlawrev-2784	505	16	e.g.	e.g.	ADV
inlawrev-2784	505	17	,	,	PUNCT
inlawrev-2784	505	18	ark	ark	PROPN
inlawrev-2784	505	19	.	.	PROPN
inlawrev-2784	505	20	stat	stat	PROPN
inlawrev-2784	505	21	.	.	PUNCT
inlawrev-2784	506	1	ann	ann	PROPN
inlawrev-2784	506	2	.	.	PUNCT
inlawrev-2784	507	1	§	§	PROPN
inlawrev-2784	507	2	62	62	NUM
inlawrev-2784	507	3	-	-	NUM
inlawrev-2784	507	4	3202(d	3202(d	NUM
inlawrev-2784	507	5	)	)	PUNCT
inlawrev-2784	507	6	(	(	PUNCT
inlawrev-2784	507	7	supp	supp	PROPN
inlawrev-2784	507	8	.	.	PUNCT
inlawrev-2784	507	9	1983	1983	NUM
inlawrev-2784	507	10	)	)	PUNCT
inlawrev-2784	507	11	;	;	PUNCT
inlawrev-2784	507	12	conn	conn	PROPN
inlawrev-2784	507	13	.	.	PUNCT
inlawrev-2784	507	14	gen	gen	PROPN
inlawrev-2784	507	15	.	.	PROPN
inlawrev-2784	507	16	stat	stat	PROPN
inlawrev-2784	507	17	.	.	PUNCT
inlawrev-2784	508	1	ann	ann	PROPN
inlawrev-2784	508	2	.	.	PUNCT
inlawrev-2784	509	1	§	§	PROPN
inlawrev-2784	509	2	45	45	NUM
inlawrev-2784	509	3	-	-	SYM
inlawrev-2784	509	4	300	300	NUM
inlawrev-2784	509	5	(	(	PUNCT
inlawrev-2784	509	6	west	west	NOUN
inlawrev-2784	509	7	supp	supp	PROPN
inlawrev-2784	509	8	.	.	PUNCT
inlawrev-2784	509	9	1984	1984	NUM
inlawrev-2784	509	10	)	)	PUNCT
inlawrev-2784	509	11	;	;	PUNCT
inlawrev-2784	509	12	hawaii	hawaii	PROPN
inlawrev-2784	509	13	rev	rev	PROPN
inlawrev-2784	509	14	.	.	PROPN
inlawrev-2784	509	15	stat	stat	PROPN
inlawrev-2784	509	16	.	.	PUNCT
inlawrev-2784	510	1	§	§	PROPN
inlawrev-2784	510	2	560:2	560:2	NUM
inlawrev-2784	510	3	-	-	SYM
inlawrev-2784	510	4	801	801	NUM
inlawrev-2784	510	5	(	(	PUNCT
inlawrev-2784	510	6	1976	1976	NUM
inlawrev-2784	510	7	&	&	CCONJ
inlawrev-2784	510	8	supp	supp	PROPN
inlawrev-2784	510	9	.	.	PUNCT
inlawrev-2784	511	1	1983	1983	NUM
inlawrev-2784	511	2	)	)	PUNCT
inlawrev-2784	512	1	;	;	PUNCT
inlawrev-2784	512	2	idaho	idaho	PROPN
inlawrev-2784	512	3	code	code	NOUN
inlawrev-2784	512	4	§	§	PROPN
inlawrev-2784	512	5	15	15	NUM
inlawrev-2784	512	6	-	-	SYM
inlawrev-2784	512	7	2	2	NUM
inlawrev-2784	512	8	-	-	PUNCT
inlawrev-2784	512	9	801(a	801(a	NUM
inlawrev-2784	512	10	)	)	PUNCT
inlawrev-2784	512	11	(	(	PUNCT
inlawrev-2784	512	12	1979	1979	NUM
inlawrev-2784	512	13	)	)	PUNCT
inlawrev-2784	512	14	;	;	PUNCT
inlawrev-2784	512	15	me	i	PRON
inlawrev-2784	512	16	.	.	PUNCT
inlawrev-2784	513	1	rev	rev	PROPN
inlawrev-2784	513	2	.	.	PROPN
inlawrev-2784	513	3	stat	stat	PROPN
inlawrev-2784	513	4	.	.	PUNCT
inlawrev-2784	514	1	ann	ann	PROPN
inlawrev-2784	514	2	.	.	PUNCT
inlawrev-2784	515	1	tit	tit	PROPN
inlawrev-2784	515	2	.	.	PUNCT
inlawrev-2784	516	1	18a	18a	NOUN
inlawrev-2784	516	2	,	,	PUNCT
inlawrev-2784	516	3	§	§	PROPN
inlawrev-2784	516	4	2	2	NUM
inlawrev-2784	516	5	-	-	SYM
inlawrev-2784	516	6	801(c	801(c	NUM
inlawrev-2784	516	7	)	)	PUNCT
inlawrev-2784	516	8	(	(	PUNCT
inlawrev-2784	516	9	1981	1981	NUM
inlawrev-2784	516	10	)	)	PUNCT
inlawrev-2784	516	11	;	;	PUNCT
inlawrev-2784	516	12	mass	mass	PROPN
inlawrev-2784	516	13	.	.	PUNCT
inlawrev-2784	517	1	gen	gen	PROPN
inlawrev-2784	517	2	.	.	PROPN
inlawrev-2784	517	3	laws	laws	PROPN
inlawrev-2784	517	4	ann	ann	PROPN
inlawrev-2784	517	5	.	.	PUNCT
inlawrev-2784	518	1	ch	ch	PROPN
inlawrev-2784	518	2	.	.	PUNCT
inlawrev-2784	518	3	191a	191a	PROPN
inlawrev-2784	518	4	,	,	PUNCT
inlawrev-2784	518	5	§	§	PROPN
inlawrev-2784	518	6	2	2	NUM
inlawrev-2784	518	7	(	(	PUNCT
inlawrev-2784	518	8	west	west	NOUN
inlawrev-2784	518	9	1981	1981	NUM
inlawrev-2784	518	10	)	)	PUNCT
inlawrev-2784	518	11	;	;	PUNCT
inlawrev-2784	518	12	neb	neb	PROPN
inlawrev-2784	518	13	.	.	PROPN
inlawrev-2784	518	14	rev	rev	PROPN
inlawrev-2784	518	15	.	.	PROPN
inlawrev-2784	518	16	stat	stat	PROPN
inlawrev-2784	518	17	.	.	PUNCT
inlawrev-2784	519	1	§	§	PROPN
inlawrev-2784	519	2	30	30	NUM
inlawrev-2784	519	3	-	-	NUM
inlawrev-2784	519	4	2352(a	2352(a	NOUN
inlawrev-2784	519	5	)	)	PUNCT
inlawrev-2784	519	6	(	(	PUNCT
inlawrev-2784	519	7	1979	1979	NUM
inlawrev-2784	519	8	)	)	PUNCT
inlawrev-2784	519	9	;	;	PUNCT
inlawrev-2784	519	10	s.d	s.d	PROPN
inlawrev-2784	519	11	.	.	PROPN
inlawrev-2784	519	12	codified	codify	VERB
inlawrev-2784	519	13	laws	law	NOUN
inlawrev-2784	519	14	ann	ann	PROPN
inlawrev-2784	519	15	.	.	PUNCT
inlawrev-2784	520	1	§	§	PROPN
inlawrev-2784	520	2	43	43	NUM
inlawrev-2784	520	3	-	-	SYM
inlawrev-2784	520	4	4	4	NUM
inlawrev-2784	520	5	-	-	NUM
inlawrev-2784	520	6	30.1	30.1	NUM
inlawrev-2784	520	7	(	(	PUNCT
inlawrev-2784	520	8	1983	1983	NUM
inlawrev-2784	520	9	)	)	PUNCT
inlawrev-2784	520	10	;	;	PUNCT
inlawrev-2784	520	11	utah	utah	PROPN
inlawrev-2784	520	12	code	code	PROPN
inlawrev-2784	520	13	ann	ann	PROPN
inlawrev-2784	520	14	.	.	PUNCT
inlawrev-2784	521	1	§	§	PROPN
inlawrev-2784	521	2	75	75	NUM
inlawrev-2784	521	3	-	-	SYM
inlawrev-2784	521	4	2	2	NUM
inlawrev-2784	521	5	-	-	PUNCT
inlawrev-2784	521	6	802(1	802(1	NUM
inlawrev-2784	521	7	)	)	PUNCT
inlawrev-2784	521	8	(	(	PUNCT
inlawrev-2784	521	9	a	a	X
inlawrev-2784	521	10	)	)	PUNCT
inlawrev-2784	521	11	(	(	PUNCT
inlawrev-2784	521	12	1978	1978	NUM
inlawrev-2784	521	13	)	)	PUNCT
inlawrev-2784	521	14	;	;	PUNCT
inlawrev-2784	521	15	wash	wash	NOUN
inlawrev-2784	521	16	.	.	PUNCT
inlawrev-2784	522	1	rev	rev	PROPN
inlawrev-2784	522	2	.	.	PROPN
inlawrev-2784	522	3	code	code	PROPN
inlawrev-2784	522	4	§	§	PROPN
inlawrev-2784	522	5	11.86.020	11.86.020	PROPN
inlawrev-2784	522	6	(	(	PUNCT
inlawrev-2784	522	7	1984	1984	NUM
inlawrev-2784	522	8	)	)	PUNCT
inlawrev-2784	522	9	.	.	PUNCT
inlawrev-2784	523	1	generally	generally	ADV
inlawrev-2784	523	2	,	,	PUNCT
inlawrev-2784	523	3	all	all	DET
inlawrev-2784	523	4	states	state	NOUN
inlawrev-2784	523	5	have	have	VERB
inlawrev-2784	523	6	statutes	statute	NOUN
inlawrev-2784	523	7	allowing	allow	VERB
inlawrev-2784	523	8	the	the	DET
inlawrev-2784	523	9	disclaimer	disclaimer	NOUN
inlawrev-2784	523	10	of	of	ADP
inlawrev-2784	523	11	property	property	NOUN
inlawrev-2784	523	12	that	that	PRON
inlawrev-2784	523	13	would	would	AUX
inlawrev-2784	523	14	pass	pass	VERB
inlawrev-2784	523	15	to	to	ADP
inlawrev-2784	523	16	the	the	DET
inlawrev-2784	523	17	disclaimant	disclaimant	NOUN
inlawrev-2784	523	18	by	by	ADP
inlawrev-2784	523	19	virtue	virtue	NOUN
inlawrev-2784	523	20	of	of	ADP
inlawrev-2784	523	21	the	the	DET
inlawrev-2784	523	22	state	state	NOUN
inlawrev-2784	523	23	's	's	PART
inlawrev-2784	523	24	statute	statute	NOUN
inlawrev-2784	523	25	of	of	ADP
inlawrev-2784	523	26	descent	descent	NOUN
inlawrev-2784	523	27	and	and	CCONJ
inlawrev-2784	523	28	distribution	distribution	NOUN
inlawrev-2784	523	29	.	.	PUNCT
inlawrev-2784	524	1	for	for	ADP
inlawrev-2784	524	2	a	a	DET
inlawrev-2784	524	3	detailed	detailed	ADJ
inlawrev-2784	524	4	listing	listing	NOUN
inlawrev-2784	524	5	of	of	ADP
inlawrev-2784	524	6	these	these	DET
inlawrev-2784	524	7	statutes	statute	NOUN
inlawrev-2784	524	8	,	,	PUNCT
inlawrev-2784	524	9	see	see	VERB
inlawrev-2784	524	10	primmer	primmer	NOUN
inlawrev-2784	524	11	,	,	PUNCT
inlawrev-2784	524	12	disclaimers	disclaimer	NOUN
inlawrev-2784	524	13	after	after	ADP
inlawrev-2784	524	14	the	the	DET
inlawrev-2784	524	15	tax	tax	NOUN
inlawrev-2784	524	16	reform	reform	PROPN
inlawrev-2784	524	17	act	act	NOUN
inlawrev-2784	524	18	of	of	ADP
inlawrev-2784	524	19	1976	1976	NUM
inlawrev-2784	524	20	:	:	PUNCT
inlawrev-2784	524	21	chaos	chaos	NOUN
inlawrev-2784	524	22	out	out	ADP
inlawrev-2784	524	23	of	of	ADP
inlawrev-2784	524	24	disorder	disorder	NOUN
inlawrev-2784	524	25	,	,	PUNCT
inlawrev-2784	524	26	31	31	NUM
inlawrev-2784	524	27	u.s.c	u.s.c	ADJ
inlawrev-2784	524	28	.	.	PUNCT
inlawrev-2784	524	29	tax	tax	NOUN
inlawrev-2784	524	30	inst	inst	PROPN
inlawrev-2784	524	31	.	.	PROPN
inlawrev-2784	524	32	811	811	NUM
inlawrev-2784	524	33	,	,	PUNCT
inlawrev-2784	524	34	822	822	NUM
inlawrev-2784	524	35	n.41	n.41	NOUN
inlawrev-2784	524	36	(	(	PUNCT
inlawrev-2784	524	37	1979	1979	NUM
inlawrev-2784	524	38	)	)	PUNCT
inlawrev-2784	524	39	.	.	PUNCT
inlawrev-2784	525	1	but	but	CCONJ
inlawrev-2784	525	2	see	see	VERB
inlawrev-2784	525	3	comment	comment	NOUN
inlawrev-2784	525	4	,	,	PUNCT
inlawrev-2784	525	5	federal	federal	ADJ
inlawrev-2784	525	6	taxation	taxation	NOUN
inlawrev-2784	525	7	:	:	PUNCT
inlawrev-2784	525	8	section	section	NOUN
inlawrev-2784	525	9	2518	2518	NUM
inlawrev-2784	525	10	disclaimersanything	disclaimersanything	NOUN
inlawrev-2784	525	11	but	but	CCONJ
inlawrev-2784	525	12	uniform	uniform	NOUN
inlawrev-2784	525	13	,	,	PUNCT
inlawrev-2784	525	14	31	31	NUM
inlawrev-2784	525	15	u.	u.	PROPN
inlawrev-2784	525	16	fla	fla	PROPN
inlawrev-2784	525	17	.	.	PUNCT
inlawrev-2784	526	1	l.	l.	PROPN
inlawrev-2784	526	2	rev	rev	PROPN
inlawrev-2784	526	3	.	.	PROPN
inlawrev-2784	526	4	188	188	NUM
inlawrev-2784	526	5	,	,	PUNCT
inlawrev-2784	526	6	app	app	X
inlawrev-2784	526	7	.	.	PUNCT
inlawrev-2784	527	1	d	d	X
inlawrev-2784	527	2	,	,	PUNCT
inlawrev-2784	527	3	at	at	ADP
inlawrev-2784	527	4	209	209	NUM
inlawrev-2784	527	5	-	-	SYM
inlawrev-2784	527	6	10	10	NUM
inlawrev-2784	527	7	(	(	PUNCT
inlawrev-2784	527	8	1978	1978	NUM
inlawrev-2784	527	9	)	)	PUNCT
inlawrev-2784	527	10	.	.	PUNCT
inlawrev-2784	528	1	'	'	PUNCT
inlawrev-2784	529	1	°	°	NOUN
inlawrev-2784	529	2	*	*	PROPN
inlawrev-2784	529	3	hoffman	hoffman	PROPN
inlawrev-2784	529	4	v.	v.	PROPN
inlawrev-2784	529	5	united	united	PROPN
inlawrev-2784	529	6	states	states	PROPN
inlawrev-2784	529	7	,	,	PUNCT
inlawrev-2784	529	8	85	85	NUM
inlawrev-2784	529	9	-	-	SYM
inlawrev-2784	529	10	2	2	NUM
inlawrev-2784	529	11	u.s	u.s	PROPN
inlawrev-2784	529	12	.	.	PROPN
inlawrev-2784	529	13	tax	tax	PROPN
inlawrev-2784	529	14	cas	cas	PROPN
inlawrev-2784	529	15	.	.	PROPN
inlawrev-2784	529	16	90430	90430	NUM
inlawrev-2784	529	17	(	(	PUNCT
inlawrev-2784	529	18	cch	cch	NOUN
inlawrev-2784	529	19	)	)	PUNCT
inlawrev-2784	529	20	(	(	PUNCT
inlawrev-2784	529	21	d.	d.	PROPN
inlawrev-2784	529	22	neb	neb	PROPN
inlawrev-2784	529	23	.	.	PROPN
inlawrev-2784	529	24	1985	1985	NUM
inlawrev-2784	529	25	)	)	PUNCT
inlawrev-2784	529	26	;	;	PUNCT
inlawrev-2784	529	27	ferguson	ferguson	PROPN
inlawrev-2784	529	28	v.	v.	PROPN
inlawrev-2784	529	29	united	united	PROPN
inlawrev-2784	529	30	states	states	PROPN
inlawrev-2784	529	31	,	,	PUNCT
inlawrev-2784	529	32	48	48	NUM
inlawrev-2784	529	33	a.f.t.r.2d	a.f.t.r.2d	NOUN
inlawrev-2784	529	34	(	(	PUNCT
inlawrev-2784	529	35	p	p	NOUN
inlawrev-2784	529	36	-	-	PUNCT
inlawrev-2784	529	37	h	h	NOUN
inlawrev-2784	529	38	)	)	PUNCT
inlawrev-2784	529	39	\	\	NOUN
inlawrev-2784	529	40	148,472	148,472	NUM
inlawrev-2784	529	41	(	(	PUNCT
inlawrev-2784	529	42	d.	d.	PROPN
inlawrev-2784	529	43	ariz	ariz	PROPN
inlawrev-2784	529	44	.	.	PUNCT
inlawrev-2784	529	45	1981	1981	NUM
inlawrev-2784	529	46	)	)	PUNCT
inlawrev-2784	529	47	.	.	PUNCT
inlawrev-2784	530	1	these	these	DET
inlawrev-2784	530	2	cases	case	NOUN
inlawrev-2784	530	3	will	will	AUX
inlawrev-2784	530	4	be	be	AUX
inlawrev-2784	530	5	discussed	discuss	VERB
inlawrev-2784	530	6	further	far	ADV
inlawrev-2784	530	7	at	at	ADP
inlawrev-2784	530	8	text	text	NOUN
inlawrev-2784	530	9	accompanying	accompany	VERB
inlawrev-2784	530	10	infra	infra	NOUN
inlawrev-2784	530	11	notes	note	VERB
inlawrev-2784	530	12	117	117	NUM
inlawrev-2784	530	13	-	-	SYM
inlawrev-2784	530	14	32	32	NUM
inlawrev-2784	530	15	.	.	PUNCT
inlawrev-2784	531	1	'	'	PUNCT
inlawrev-2784	531	2	"	"	PUNCT
inlawrev-2784	531	3	^as	^as	X
inlawrev-2784	531	4	of	of	ADP
inlawrev-2784	531	5	1984	1984	NUM
inlawrev-2784	531	6	,	,	PUNCT
inlawrev-2784	531	7	mississippi	mississippi	PROPN
inlawrev-2784	531	8	,	,	PUNCT
inlawrev-2784	531	9	new	new	PROPN
inlawrev-2784	531	10	hampshire	hampshire	PROPN
inlawrev-2784	531	11	and	and	CCONJ
inlawrev-2784	531	12	vermont	vermont	PROPN
inlawrev-2784	531	13	had	have	VERB
inlawrev-2784	531	14	no	no	DET
inlawrev-2784	531	15	disclaimer	disclaimer	ADJ
inlawrev-2784	531	16	statutes	statute	NOUN
inlawrev-2784	531	17	applicable	applicable	ADJ
inlawrev-2784	531	18	to	to	ADP
inlawrev-2784	531	19	intestate	intestate	VERB
inlawrev-2784	531	20	interests	interest	NOUN
inlawrev-2784	531	21	.	.	PUNCT
inlawrev-2784	532	1	uchtmann	uchtmann	PROPN
inlawrev-2784	532	2	,	,	PUNCT
inlawrev-2784	532	3	supra	supra	ADJ
inlawrev-2784	532	4	note	note	NOUN
inlawrev-2784	532	5	47	47	NUM
inlawrev-2784	532	6	,	,	PUNCT
inlawrev-2784	532	7	at	at	ADP
inlawrev-2784	532	8	342	342	NUM
inlawrev-2784	532	9	,	,	PUNCT
inlawrev-2784	532	10	n.37	n.37	PROPN
inlawrev-2784	532	11	.	.	PROPN
inlawrev-2784	532	12	north	north	PROPN
inlawrev-2784	532	13	carohna	carohna	PROPN
inlawrev-2784	532	14	has	have	VERB
inlawrev-2784	532	15	no	no	DET
inlawrev-2784	532	16	disclaimer	disclaimer	ADJ
inlawrev-2784	532	17	statute	statute	NOUN
inlawrev-2784	532	18	applicable	applicable	ADJ
inlawrev-2784	532	19	to	to	ADP
inlawrev-2784	532	20	joint	joint	ADJ
inlawrev-2784	532	21	tenancy	tenancy	NOUN
inlawrev-2784	532	22	interest	interest	NOUN
inlawrev-2784	532	23	.	.	PUNCT
inlawrev-2784	533	1	estate	estate	NOUN
inlawrev-2784	533	2	of	of	ADP
inlawrev-2784	533	3	dancy	dancy	PROPN
inlawrev-2784	533	4	v.	v.	PROPN
inlawrev-2784	533	5	commissioner	commissioner	PROPN
inlawrev-2784	533	6	,	,	PUNCT
inlawrev-2784	533	7	89	89	NUM
inlawrev-2784	533	8	t.c	t.c	PROPN
inlawrev-2784	533	9	.	.	PROPN
inlawrev-2784	533	10	550	550	NUM
inlawrev-2784	533	11	(	(	PUNCT
inlawrev-2784	533	12	1987	1987	NUM
inlawrev-2784	533	13	)	)	PUNCT
inlawrev-2784	533	14	.	.	PUNCT
inlawrev-2784	534	1	see	see	VERB
inlawrev-2784	534	2	infra	infra	NOUN
inlawrev-2784	534	3	note	note	VERB
inlawrev-2784	534	4	199	199	NUM
inlawrev-2784	534	5	for	for	ADP
inlawrev-2784	534	6	a	a	DET
inlawrev-2784	534	7	discussion	discussion	NOUN
inlawrev-2784	534	8	of	of	ADP
inlawrev-2784	534	9	estate	estate	NOUN
inlawrev-2784	534	10	of	of	ADP
inlawrev-2784	534	11	dancy	dancy	NOUN
inlawrev-2784	534	12	which	which	PRON
inlawrev-2784	534	13	deals	deal	VERB
inlawrev-2784	534	14	with	with	ADP
inlawrev-2784	534	15	the	the	DET
inlawrev-2784	534	16	disclaimer	disclaimer	NOUN
inlawrev-2784	534	17	of	of	ADP
inlawrev-2784	534	18	joint	joint	ADJ
inlawrev-2784	534	19	tenancy	tenancy	NOUN
inlawrev-2784	534	20	property	property	NOUN
inlawrev-2784	534	21	.	.	PUNCT
inlawrev-2784	535	1	1988	1988	NUM
inlawrev-2784	535	2	]	]	PUNCT
inlawrev-2784	535	3	disclaimer	disclaimer	NOUN
inlawrev-2784	535	4	of	of	ADP
inlawrev-2784	535	5	joint	joint	ADJ
inlawrev-2784	535	6	tenancy	tenancy	NOUN
inlawrev-2784	535	7	687	687	NUM
inlawrev-2784	535	8	option	option	NOUN
inlawrev-2784	535	9	of	of	ADP
inlawrev-2784	535	10	using	use	VERB
inlawrev-2784	535	11	state	state	NOUN
inlawrev-2784	535	12	disclaimer	disclaimer	ADJ
inlawrev-2784	535	13	laws	law	NOUN
inlawrev-2784	535	14	to	to	PART
inlawrev-2784	535	15	change	change	VERB
inlawrev-2784	535	16	their	their	PRON
inlawrev-2784	535	17	joint	joint	ADJ
inlawrev-2784	535	18	property	property	NOUN
inlawrev-2784	535	19	interest	interest	NOUN
inlawrev-2784	535	20	so	so	SCONJ
inlawrev-2784	535	21	that	that	SCONJ
inlawrev-2784	535	22	federal	federal	ADJ
inlawrev-2784	535	23	disclaimer	disclaimer	NOUN
inlawrev-2784	535	24	law	law	NOUN
inlawrev-2784	535	25	will	will	AUX
inlawrev-2784	535	26	apply	apply	VERB
inlawrev-2784	535	27	,	,	PUNCT
inlawrev-2784	535	28	again	again	ADV
inlawrev-2784	535	29	creating	create	VERB
inlawrev-2784	535	30	more	more	ADJ
inlawrev-2784	535	31	disparity	disparity	NOUN
inlawrev-2784	535	32	in	in	ADP
inlawrev-2784	535	33	the	the	DET
inlawrev-2784	535	34	application	application	NOUN
inlawrev-2784	535	35	of	of	ADP
inlawrev-2784	535	36	federal	federal	ADJ
inlawrev-2784	535	37	disclaimer	disclaimer	PROPN
inlawrev-2784	535	38	law	law	NOUN
inlawrev-2784	535	39	.	.	PUNCT
inlawrev-2784	536	1	3	3	X
inlawrev-2784	536	2	.	.	X
inlawrev-2784	536	3	the	the	DET
inlawrev-2784	536	4	service	service	NOUN
inlawrev-2784	536	5	's	's	PART
inlawrev-2784	536	6	position	position	NOUN
inlawrev-2784	536	7	conflicts	conflict	NOUN
inlawrev-2784	536	8	with	with	ADP
inlawrev-2784	536	9	broader	broad	ADJ
inlawrev-2784	536	10	goals	goal	NOUN
inlawrev-2784	536	11	of	of	ADP
inlawrev-2784	536	12	tax	tax	NOUN
inlawrev-2784	536	13	law.—the	law.—the	DET
inlawrev-2784	536	14	service	service	NOUN
inlawrev-2784	536	15	's	's	PART
inlawrev-2784	536	16	position	position	NOUN
inlawrev-2784	536	17	is	be	AUX
inlawrev-2784	536	18	also	also	ADV
inlawrev-2784	536	19	in	in	ADP
inlawrev-2784	536	20	conflict	conflict	NOUN
inlawrev-2784	536	21	with	with	ADP
inlawrev-2784	536	22	several	several	ADJ
inlawrev-2784	536	23	broader	broad	ADJ
inlawrev-2784	536	24	goals	goal	NOUN
inlawrev-2784	536	25	underlying	underlie	VERB
inlawrev-2784	536	26	the	the	DET
inlawrev-2784	536	27	tax	tax	NOUN
inlawrev-2784	536	28	laws	law	NOUN
inlawrev-2784	536	29	.	.	PUNCT
inlawrev-2784	536	30	'	'	PUNCT
inlawrev-2784	537	1	°	°	NOUN
inlawrev-2784	537	2	^	^	PUNCT
inlawrev-2784	537	3	by	by	ADP
inlawrev-2784	537	4	its	its	PRON
inlawrev-2784	537	5	inconsistent	inconsistent	ADJ
inlawrev-2784	537	6	position	position	NOUN
inlawrev-2784	537	7	on	on	ADP
inlawrev-2784	537	8	disclaimers	disclaimer	NOUN
inlawrev-2784	537	9	,	,	PUNCT
inlawrev-2784	537	10	the	the	DET
inlawrev-2784	537	11	irs	irs	PROPN
inlawrev-2784	537	12	treats	treat	NOUN
inlawrev-2784	537	13	similarly	similarly	ADV
inlawrev-2784	537	14	situated	situate	VERB
inlawrev-2784	537	15	taxpayers	taxpayer	NOUN
inlawrev-2784	537	16	differently	differently	ADV
inlawrev-2784	537	17	.	.	PUNCT
inlawrev-2784	538	1	'^^	'^^	X
inlawrev-2784	538	2	it	it	PRON
inlawrev-2784	538	3	also	also	ADV
inlawrev-2784	538	4	makes	make	VERB
inlawrev-2784	538	5	the	the	DET
inlawrev-2784	538	6	form	form	NOUN
inlawrev-2784	538	7	of	of	ADP
inlawrev-2784	538	8	the	the	DET
inlawrev-2784	538	9	transaction	transaction	NOUN
inlawrev-2784	538	10	,	,	PUNCT
inlawrev-2784	538	11	rather	rather	ADV
inlawrev-2784	538	12	than	than	ADP
inlawrev-2784	538	13	its	its	PRON
inlawrev-2784	538	14	substance	substance	NOUN
inlawrev-2784	538	15	,	,	PUNCT
inlawrev-2784	538	16	control	control	VERB
inlawrev-2784	538	17	the	the	DET
inlawrev-2784	538	18	tax	tax	NOUN
inlawrev-2784	538	19	consequences	consequence	NOUN
inlawrev-2784	538	20	.	.	PUNCT
inlawrev-2784	538	21	^'^	^'^	PUNCT
inlawrev-2784	539	1	the	the	DET
inlawrev-2784	539	2	result	result	NOUN
inlawrev-2784	539	3	is	be	AUX
inlawrev-2784	539	4	a	a	DET
inlawrev-2784	539	5	tax	tax	NOUN
inlawrev-2784	539	6	structure	structure	NOUN
inlawrev-2784	539	7	that	that	PRON
inlawrev-2784	539	8	taxpayers	taxpayer	NOUN
inlawrev-2784	539	9	will	will	AUX
inlawrev-2784	539	10	regard	regard	VERB
inlawrev-2784	539	11	as	as	ADP
inlawrev-2784	539	12	unfair	unfair	ADJ
inlawrev-2784	539	13	.	.	PUNCT
inlawrev-2784	539	14	'	'	PUNCT
inlawrev-2784	539	15	''	''	PUNCT
inlawrev-2784	540	1	this	this	PRON
inlawrev-2784	540	2	is	be	AUX
inlawrev-2784	540	3	demonstrated	demonstrate	VERB
inlawrev-2784	540	4	by	by	ADP
inlawrev-2784	540	5	the	the	DET
inlawrev-2784	540	6	service	service	NOUN
inlawrev-2784	540	7	's	's	PART
inlawrev-2784	540	8	disparate	disparate	ADJ
inlawrev-2784	540	9	treatment	treatment	NOUN
inlawrev-2784	540	10	of	of	ADP
inlawrev-2784	540	11	joint	joint	ADJ
inlawrev-2784	540	12	tenants	tenant	NOUN
inlawrev-2784	540	13	and	and	CCONJ
inlawrev-2784	540	14	tenants	tenant	NOUN
inlawrev-2784	540	15	in	in	ADP
inlawrev-2784	540	16	common	common	ADJ
inlawrev-2784	540	17	.	.	PUNCT
inlawrev-2784	541	1	if	if	SCONJ
inlawrev-2784	541	2	a	a	DET
inlawrev-2784	541	3	couple	couple	NOUN
inlawrev-2784	541	4	owned	own	VERB
inlawrev-2784	541	5	a	a	DET
inlawrev-2784	541	6	farm	farm	NOUN
inlawrev-2784	541	7	worth	worth	ADJ
inlawrev-2784	541	8	$	$	SYM
inlawrev-2784	541	9	1,200,000	1,200,000	NUM
inlawrev-2784	541	10	as	as	ADP
inlawrev-2784	541	11	tenants	tenant	NOUN
inlawrev-2784	541	12	in	in	ADP
inlawrev-2784	541	13	common	common	ADJ
inlawrev-2784	541	14	,	,	PUNCT
inlawrev-2784	541	15	zero	zero	NUM
inlawrev-2784	541	16	tax	tax	NOUN
inlawrev-2784	541	17	would	would	AUX
inlawrev-2784	541	18	accrue	accrue	VERB
inlawrev-2784	541	19	in	in	ADP
inlawrev-2784	541	20	passing	pass	VERB
inlawrev-2784	541	21	the	the	DET
inlawrev-2784	541	22	farm	farm	NOUN
inlawrev-2784	541	23	on	on	ADP
inlawrev-2784	541	24	to	to	ADP
inlawrev-2784	541	25	the	the	DET
inlawrev-2784	541	26	next	next	ADJ
inlawrev-2784	541	27	generation	generation	NOUN
inlawrev-2784	541	28	.	.	PUNCT
inlawrev-2784	542	1	this	this	PRON
inlawrev-2784	542	2	is	be	AUX
inlawrev-2784	542	3	assuming	assume	VERB
inlawrev-2784	542	4	that	that	SCONJ
inlawrev-2784	542	5	the	the	DET
inlawrev-2784	542	6	decedent	decedent	NOUN
inlawrev-2784	542	7	left	leave	VERB
inlawrev-2784	542	8	his	his	PRON
inlawrev-2784	542	9	one	one	NUM
inlawrev-2784	542	10	-	-	PUNCT
inlawrev-2784	542	11	half	half	NOUN
inlawrev-2784	542	12	undivided	undivided	ADJ
inlawrev-2784	542	13	interest	interest	NOUN
inlawrev-2784	542	14	in	in	ADP
inlawrev-2784	542	15	the	the	DET
inlawrev-2784	542	16	tenancy	tenancy	NOUN
inlawrev-2784	542	17	in	in	ADP
inlawrev-2784	542	18	common	common	ADJ
inlawrev-2784	542	19	property	property	NOUN
inlawrev-2784	542	20	to	to	ADP
inlawrev-2784	542	21	the	the	DET
inlawrev-2784	542	22	surviving	surviving	NOUN
inlawrev-2784	542	23	spouse	spouse	NOUN
inlawrev-2784	542	24	in	in	ADP
inlawrev-2784	542	25	his	his	PRON
inlawrev-2784	542	26	will	will	NOUN
inlawrev-2784	542	27	,	,	PUNCT
inlawrev-2784	542	28	and	and	CCONJ
inlawrev-2784	542	29	that	that	SCONJ
inlawrev-2784	542	30	she	she	PRON
inlawrev-2784	542	31	disclaimed	disclaim	VERB
inlawrev-2784	542	32	it	it	PRON
inlawrev-2784	542	33	under	under	ADP
inlawrev-2784	542	34	section	section	NOUN
inlawrev-2784	542	35	2518	2518	NUM
inlawrev-2784	542	36	within	within	ADP
inlawrev-2784	542	37	nine	nine	NUM
inlawrev-2784	542	38	months	month	NOUN
inlawrev-2784	542	39	of	of	ADP
inlawrev-2784	542	40	decedent	decedent	NOUN
inlawrev-2784	542	41	's	's	PART
inlawrev-2784	542	42	death	death	NOUN
inlawrev-2784	542	43	.	.	PUNCT
inlawrev-2784	542	44	^'^	^'^	PUNCT
inlawrev-2784	543	1	the	the	DET
inlawrev-2784	543	2	same	same	ADJ
inlawrev-2784	543	3	farm	farm	NOUN
inlawrev-2784	543	4	owned	own	VERB
inlawrev-2784	543	5	as	as	ADP
inlawrev-2784	543	6	joint	joint	ADJ
inlawrev-2784	543	7	tenants	tenant	NOUN
inlawrev-2784	543	8	,	,	PUNCT
inlawrev-2784	543	9	under	under	ADP
inlawrev-2784	543	10	the	the	DET
inlawrev-2784	543	11	service	service	NOUN
inlawrev-2784	543	12	's	's	PART
inlawrev-2784	543	13	position	position	NOUN
inlawrev-2784	543	14	regarding	regard	VERB
inlawrev-2784	543	15	joint	joint	ADJ
inlawrev-2784	543	16	tenancy	tenancy	NOUN
inlawrev-2784	543	17	property	property	NOUN
inlawrev-2784	543	18	,	,	PUNCT
inlawrev-2784	543	19	would	would	AUX
inlawrev-2784	543	20	,	,	PUNCT
inlawrev-2784	543	21	in	in	ADP
inlawrev-2784	543	22	passing	pass	VERB
inlawrev-2784	543	23	it	it	PRON
inlawrev-2784	543	24	to	to	ADP
inlawrev-2784	543	25	the	the	DET
inlawrev-2784	543	26	next	next	ADJ
inlawrev-2784	543	27	generation	generation	NOUN
inlawrev-2784	543	28	,	,	PUNCT
inlawrev-2784	543	29	result	result	VERB
inlawrev-2784	543	30	in	in	ADP
inlawrev-2784	543	31	a	a	DET
inlawrev-2784	543	32	$	$	SYM
inlawrev-2784	543	33	235,000	235,000	NUM
inlawrev-2784	543	34	estate	estate	NOUN
inlawrev-2784	543	35	tax	tax	NOUN
inlawrev-2784	543	36	(	(	PUNCT
inlawrev-2784	543	37	as	as	SCONJ
inlawrev-2784	543	38	shown	show	VERB
inlawrev-2784	543	39	by	by	ADP
inlawrev-2784	543	40	example	example	NOUN
inlawrev-2784	543	41	earher).''^	earher).''^	X
inlawrev-2784	543	42	one	one	NUM
inlawrev-2784	543	43	authority	authority	NOUN
inlawrev-2784	543	44	questions	question	VERB
inlawrev-2784	543	45	the	the	DET
inlawrev-2784	543	46	extent	extent	NOUN
inlawrev-2784	543	47	to	to	PART
inlawrev-2784	543	48	which	which	PRON
inlawrev-2784	543	49	early	early	ADJ
inlawrev-2784	543	50	common	common	ADJ
inlawrev-2784	543	51	law	law	NOUN
inlawrev-2784	543	52	distinctions	distinction	NOUN
inlawrev-2784	543	53	between	between	ADP
inlawrev-2784	543	54	^^^federal	^^^federal	ADJ
inlawrev-2784	543	55	estate	estate	NOUN
inlawrev-2784	543	56	and	and	CCONJ
inlawrev-2784	543	57	gift	gift	NOUN
inlawrev-2784	543	58	taxation	taxation	NOUN
inlawrev-2784	543	59	:	:	PUNCT
inlawrev-2784	543	60	recommendations	recommendation	NOUN
inlawrev-2784	543	61	of	of	ADP
inlawrev-2784	543	62	the	the	DET
inlawrev-2784	543	63	american	american	PROPN
inlawrev-2784	543	64	law	law	PROPN
inlawrev-2784	543	65	institute	institute	PROPN
inlawrev-2784	543	66	and	and	CCONJ
inlawrev-2784	543	67	reporters	reporter	NOUN
inlawrev-2784	543	68	'	'	PART
inlawrev-2784	543	69	studies	study	NOUN
inlawrev-2784	543	70	78	78	NUM
inlawrev-2784	543	71	(	(	PUNCT
inlawrev-2784	543	72	1969	1969	NUM
inlawrev-2784	543	73	)	)	PUNCT
inlawrev-2784	543	74	.	.	PUNCT
inlawrev-2784	544	1	they	they	PRON
inlawrev-2784	544	2	articulated	articulate	VERB
inlawrev-2784	544	3	seven	seven	NUM
inlawrev-2784	544	4	goals	goal	NOUN
inlawrev-2784	544	5	in	in	ADP
inlawrev-2784	544	6	formulating	formulate	VERB
inlawrev-2784	544	7	recommendations	recommendation	NOUN
inlawrev-2784	544	8	for	for	ADP
inlawrev-2784	544	9	reform	reform	NOUN
inlawrev-2784	544	10	of	of	ADP
inlawrev-2784	544	11	the	the	DET
inlawrev-2784	544	12	federal	federal	ADJ
inlawrev-2784	544	13	estate	estate	NOUN
inlawrev-2784	544	14	and	and	CCONJ
inlawrev-2784	544	15	gift	gift	NOUN
inlawrev-2784	544	16	tax	tax	NOUN
inlawrev-2784	544	17	system	system	NOUN
inlawrev-2784	544	18	:	:	PUNCT
inlawrev-2784	544	19	in	in	ADP
inlawrev-2784	544	20	relation	relation	NOUN
inlawrev-2784	544	21	to	to	ADP
inlawrev-2784	544	22	any	any	DET
inlawrev-2784	544	23	proposals	proposal	NOUN
inlawrev-2784	544	24	in	in	ADP
inlawrev-2784	544	25	the	the	DET
inlawrev-2784	544	26	gift	gift	NOUN
inlawrev-2784	544	27	and	and	CCONJ
inlawrev-2784	544	28	estate	estate	NOUN
inlawrev-2784	544	29	tax	tax	NOUN
inlawrev-2784	544	30	area	area	NOUN
inlawrev-2784	544	31	,	,	PUNCT
inlawrev-2784	544	32	a	a	DET
inlawrev-2784	544	33	decision	decision	NOUN
inlawrev-2784	544	34	must	must	AUX
inlawrev-2784	544	35	be	be	AUX
inlawrev-2784	544	36	made	make	VERB
inlawrev-2784	544	37	on	on	ADP
inlawrev-2784	544	38	the	the	DET
inlawrev-2784	544	39	goals	goal	NOUN
inlawrev-2784	544	40	which	which	PRON
inlawrev-2784	544	41	tax	tax	NOUN
inlawrev-2784	544	42	legislation	legislation	NOUN
inlawrev-2784	544	43	in	in	ADP
inlawrev-2784	544	44	this	this	DET
inlawrev-2784	544	45	field	field	NOUN
inlawrev-2784	544	46	is	be	AUX
inlawrev-2784	544	47	designed	design	VERB
inlawrev-2784	544	48	to	to	PART
inlawrev-2784	544	49	accomplish	accomplish	VERB
inlawrev-2784	544	50	.	.	PUNCT
inlawrev-2784	545	1	the	the	DET
inlawrev-2784	545	2	goals	goal	NOUN
inlawrev-2784	545	3	which	which	PRON
inlawrev-2784	545	4	have	have	AUX
inlawrev-2784	545	5	guided	guide	VERB
inlawrev-2784	545	6	this	this	DET
inlawrev-2784	545	7	study	study	NOUN
inlawrev-2784	545	8	are	be	AUX
inlawrev-2784	545	9	as	as	SCONJ
inlawrev-2784	545	10	follows	follow	VERB
inlawrev-2784	545	11	(	(	PUNCT
inlawrev-2784	545	12	not	not	PART
inlawrev-2784	545	13	necessarily	necessarily	ADV
inlawrev-2784	545	14	listed	list	VERB
inlawrev-2784	545	15	in	in	ADP
inlawrev-2784	545	16	the	the	DET
inlawrev-2784	545	17	order	order	NOUN
inlawrev-2784	545	18	of	of	ADP
inlawrev-2784	545	19	their	their	PRON
inlawrev-2784	545	20	importance	importance	NOUN
inlawrev-2784	545	21	):	):	PUNCT
inlawrev-2784	545	22	(	(	PUNCT
inlawrev-2784	545	23	1	1	X
inlawrev-2784	545	24	)	)	PUNCT
inlawrev-2784	545	25	to	to	PART
inlawrev-2784	545	26	produce	produce	VERB
inlawrev-2784	545	27	revenue	revenue	NOUN
inlawrev-2784	545	28	;	;	PUNCT
inlawrev-2784	545	29	(	(	PUNCT
inlawrev-2784	545	30	2	2	X
inlawrev-2784	545	31	)	)	PUNCT
inlawrev-2784	545	32	to	to	PART
inlawrev-2784	545	33	impose	impose	VERB
inlawrev-2784	545	34	reasonable	reasonable	ADJ
inlawrev-2784	545	35	restrictions	restriction	NOUN
inlawrev-2784	545	36	on	on	ADP
inlawrev-2784	545	37	the	the	DET
inlawrev-2784	545	38	inheritance	inheritance	NOUN
inlawrev-2784	545	39	of	of	ADP
inlawrev-2784	545	40	wealth	wealth	NOUN
inlawrev-2784	545	41	;	;	PUNCT
inlawrev-2784	545	42	(	(	PUNCT
inlawrev-2784	545	43	3	3	X
inlawrev-2784	545	44	)	)	PUNCT
inlawrev-2784	545	45	to	to	PART
inlawrev-2784	545	46	guard	guard	VERB
inlawrev-2784	545	47	against	against	ADP
inlawrev-2784	545	48	the	the	DET
inlawrev-2784	545	49	destruction	destruction	NOUN
inlawrev-2784	545	50	of	of	ADP
inlawrev-2784	545	51	incentives	incentive	NOUN
inlawrev-2784	545	52	to	to	PART
inlawrev-2784	545	53	accumulate	accumulate	VERB
inlawrev-2784	545	54	wealth	wealth	NOUN
inlawrev-2784	545	55	;	;	PUNCT
inlawrev-2784	545	56	(	(	PUNCT
inlawrev-2784	545	57	4	4	X
inlawrev-2784	545	58	)	)	PUNCT
inlawrev-2784	545	59	to	to	PART
inlawrev-2784	545	60	reduce	reduce	VERB
inlawrev-2784	545	61	,	,	PUNCT
inlawrev-2784	545	62	if	if	SCONJ
inlawrev-2784	545	63	not	not	PART
inlawrev-2784	545	64	eliminate	eliminate	VERB
inlawrev-2784	545	65	,	,	PUNCT
inlawrev-2784	545	66	the	the	DET
inlawrev-2784	545	67	circumstances	circumstance	NOUN
inlawrev-2784	545	68	under	under	ADP
inlawrev-2784	545	69	which	which	PRON
inlawrev-2784	545	70	the	the	DET
inlawrev-2784	545	71	form	form	NOUN
inlawrev-2784	545	72	of	of	ADP
inlawrev-2784	545	73	a	a	DET
inlawrev-2784	545	74	transfer	transfer	NOUN
inlawrev-2784	545	75	will	will	AUX
inlawrev-2784	545	76	affect	affect	VERB
inlawrev-2784	545	77	the	the	DET
inlawrev-2784	545	78	tax	tax	NOUN
inlawrev-2784	545	79	result	result	NOUN
inlawrev-2784	545	80	;	;	PUNCT
inlawrev-2784	545	81	(	(	PUNCT
inlawrev-2784	545	82	5	5	X
inlawrev-2784	545	83	)	)	PUNCT
inlawrev-2784	545	84	to	to	PART
inlawrev-2784	545	85	have	have	VERB
inlawrev-2784	545	86	a	a	DET
inlawrev-2784	545	87	tax	tax	NOUN
inlawrev-2784	545	88	system	system	NOUN
inlawrev-2784	545	89	that	that	PRON
inlawrev-2784	545	90	is	be	AUX
inlawrev-2784	545	91	readily	readily	ADV
inlawrev-2784	545	92	understandable	understandable	ADJ
inlawrev-2784	545	93	in	in	ADP
inlawrev-2784	545	94	the	the	DET
inlawrev-2784	545	95	normal	normal	ADJ
inlawrev-2784	545	96	and	and	CCONJ
inlawrev-2784	545	97	routine	routine	ADJ
inlawrev-2784	545	98	transfer	transfer	NOUN
inlawrev-2784	545	99	situations	situation	NOUN
inlawrev-2784	545	100	;	;	PUNCT
inlawrev-2784	545	101	(	(	PUNCT
inlawrev-2784	545	102	6	6	NUM
inlawrev-2784	545	103	)	)	PUNCT
inlawrev-2784	545	104	to	to	PART
inlawrev-2784	545	105	treat	treat	VERB
inlawrev-2784	545	106	taxpayers	taxpayer	NOUN
inlawrev-2784	545	107	similarly	similarly	ADV
inlawrev-2784	545	108	situated	situate	VERB
inlawrev-2784	545	109	in	in	ADP
inlawrev-2784	545	110	the	the	DET
inlawrev-2784	545	111	same	same	ADJ
inlawrev-2784	545	112	manner	manner	NOUN
inlawrev-2784	545	113	;	;	PUNCT
inlawrev-2784	545	114	and	and	CCONJ
inlawrev-2784	545	115	(	(	PUNCT
inlawrev-2784	545	116	7	7	X
inlawrev-2784	545	117	)	)	PUNCT
inlawrev-2784	545	118	to	to	PART
inlawrev-2784	545	119	produce	produce	VERB
inlawrev-2784	545	120	a	a	DET
inlawrev-2784	545	121	tax	tax	NOUN
inlawrev-2784	545	122	structure	structure	NOUN
inlawrev-2784	545	123	that	that	PRON
inlawrev-2784	545	124	will	will	AUX
inlawrev-2784	545	125	be	be	AUX
inlawrev-2784	545	126	regarded	regard	VERB
inlawrev-2784	545	127	as	as	ADP
inlawrev-2784	545	128	fair	fair	ADJ
inlawrev-2784	545	129	.	.	PUNCT
inlawrev-2784	546	1	it	it	PRON
inlawrev-2784	546	2	is	be	AUX
inlawrev-2784	546	3	obvious	obvious	ADJ
inlawrev-2784	546	4	that	that	SCONJ
inlawrev-2784	546	5	in	in	ADP
inlawrev-2784	546	6	some	some	DET
inlawrev-2784	546	7	instances	instance	NOUN
inlawrev-2784	546	8	the	the	DET
inlawrev-2784	546	9	achievement	achievement	NOUN
inlawrev-2784	546	10	of	of	ADP
inlawrev-2784	546	11	some	some	PRON
inlawrev-2784	546	12	of	of	ADP
inlawrev-2784	546	13	these	these	DET
inlawrev-2784	546	14	goals	goal	NOUN
inlawrev-2784	546	15	will	will	AUX
inlawrev-2784	546	16	call	call	VERB
inlawrev-2784	546	17	for	for	ADP
inlawrev-2784	546	18	solutions	solution	NOUN
inlawrev-2784	546	19	directly	directly	ADV
inlawrev-2784	546	20	opposite	opposite	ADJ
inlawrev-2784	546	21	to	to	ADP
inlawrev-2784	546	22	the	the	DET
inlawrev-2784	546	23	achievement	achievement	NOUN
inlawrev-2784	546	24	of	of	ADP
inlawrev-2784	546	25	other	other	ADJ
inlawrev-2784	546	26	goals	goal	NOUN
inlawrev-2784	546	27	.	.	PUNCT
inlawrev-2784	547	1	in	in	ADP
inlawrev-2784	547	2	such	such	ADJ
inlawrev-2784	547	3	instances	instance	NOUN
inlawrev-2784	547	4	,	,	PUNCT
inlawrev-2784	547	5	a	a	DET
inlawrev-2784	547	6	decision	decision	NOUN
inlawrev-2784	547	7	has	have	VERB
inlawrev-2784	547	8	to	to	PART
inlawrev-2784	547	9	be	be	AUX
inlawrev-2784	547	10	made	make	VERB
inlawrev-2784	547	11	as	as	ADP
inlawrev-2784	547	12	to	to	PART
inlawrev-2784	547	13	which	which	PRON
inlawrev-2784	547	14	goals	goal	NOUN
inlawrev-2784	547	15	should	should	AUX
inlawrev-2784	547	16	predominate	predominate	VERB
inlawrev-2784	547	17	.	.	PUNCT
inlawrev-2784	548	1	^'^see	^'^see	PROPN
inlawrev-2784	548	2	supra	supra	PROPN
inlawrev-2784	548	3	note	note	PROPN
inlawrev-2784	548	4	108	108	NUM
inlawrev-2784	548	5	goal	goal	NOUN
inlawrev-2784	548	6	6	6	NUM
inlawrev-2784	548	7	.	.	PUNCT
inlawrev-2784	549	1	"	"	PUNCT
inlawrev-2784	549	2	°	°	PRON
inlawrev-2784	549	3	see	see	VERB
inlawrev-2784	549	4	supra	supra	PROPN
inlawrev-2784	549	5	note	note	PROPN
inlawrev-2784	549	6	108	108	NUM
inlawrev-2784	549	7	goal	goal	NOUN
inlawrev-2784	549	8	4	4	NUM
inlawrev-2784	549	9	.	.	PUNCT
inlawrev-2784	549	10	'	'	PUNCT
inlawrev-2784	549	11	"	"	PUNCT
inlawrev-2784	549	12	see	see	VERB
inlawrev-2784	549	13	supra	supra	PROPN
inlawrev-2784	549	14	note	note	PROPN
inlawrev-2784	549	15	108	108	NUM
inlawrev-2784	549	16	goal	goal	NOUN
inlawrev-2784	549	17	7	7	NUM
inlawrev-2784	549	18	.	.	X
inlawrev-2784	549	19	for	for	ADP
inlawrev-2784	549	20	a	a	DET
inlawrev-2784	549	21	discussion	discussion	NOUN
inlawrev-2784	549	22	of	of	ADP
inlawrev-2784	549	23	these	these	DET
inlawrev-2784	549	24	goals	goal	NOUN
inlawrev-2784	549	25	,	,	PUNCT
inlawrev-2784	549	26	see	see	VERB
inlawrev-2784	549	27	uchtmann	uchtmann	PROPN
inlawrev-2784	549	28	&	&	CCONJ
inlawrev-2784	549	29	hartnell	hartnell	PROPN
inlawrev-2784	549	30	,	,	PUNCT
inlawrev-2784	549	31	supra	supra	PROPN
inlawrev-2784	549	32	note	note	PROPN
inlawrev-2784	549	33	72	72	NUM
inlawrev-2784	549	34	,	,	PUNCT
inlawrev-2784	549	35	at	at	ADP
inlawrev-2784	549	36	989	989	NUM
inlawrev-2784	549	37	-	-	SYM
inlawrev-2784	549	38	92	92	NUM
inlawrev-2784	549	39	.	.	PUNCT
inlawrev-2784	550	1	"	"	PUNCT
inlawrev-2784	550	2	^the	^the	DET
inlawrev-2784	550	3	tax	tax	NOUN
inlawrev-2784	550	4	computations	computation	NOUN
inlawrev-2784	550	5	for	for	ADP
inlawrev-2784	550	6	such	such	DET
inlawrev-2784	550	7	an	an	DET
inlawrev-2784	550	8	estate	estate	NOUN
inlawrev-2784	550	9	would	would	AUX
inlawrev-2784	550	10	be	be	AUX
inlawrev-2784	550	11	the	the	DET
inlawrev-2784	550	12	same	same	ADJ
inlawrev-2784	550	13	as	as	ADP
inlawrev-2784	550	14	in	in	ADP
inlawrev-2784	550	15	example	example	NOUN
inlawrev-2784	550	16	2	2	NUM
inlawrev-2784	550	17	given	give	VERB
inlawrev-2784	550	18	earlier	early	ADV
inlawrev-2784	550	19	in	in	ADP
inlawrev-2784	550	20	the	the	DET
inlawrev-2784	550	21	text	text	NOUN
inlawrev-2784	550	22	.	.	PUNCT
inlawrev-2784	551	1	see	see	VERB
inlawrev-2784	551	2	supra	supra	PROPN
inlawrev-2784	551	3	notes	note	VERB
inlawrev-2784	551	4	21	21	NUM
inlawrev-2784	551	5	-	-	SYM
inlawrev-2784	551	6	22	22	NUM
inlawrev-2784	551	7	for	for	ADP
inlawrev-2784	551	8	computations	computation	NOUN
inlawrev-2784	551	9	.	.	PUNCT
inlawrev-2784	552	1	^"see	^"see	PROPN
inlawrev-2784	552	2	supra	supra	PROPN
inlawrev-2784	552	3	notes	note	VERB
inlawrev-2784	552	4	19	19	NUM
inlawrev-2784	552	5	-	-	SYM
inlawrev-2784	552	6	20	20	NUM
inlawrev-2784	552	7	for	for	ADP
inlawrev-2784	552	8	computations	computation	NOUN
inlawrev-2784	552	9	.	.	PUNCT
inlawrev-2784	553	1	688	688	NUM
inlawrev-2784	553	2	indiana	indiana	PROPN
inlawrev-2784	553	3	law	law	PROPN
inlawrev-2784	553	4	review	review	NOUN
inlawrev-2784	554	1	[	[	X
inlawrev-2784	554	2	vol	vol	NOUN
inlawrev-2784	554	3	.	.	PUNCT
inlawrev-2784	555	1	21:669	21:669	NUM
inlawrev-2784	555	2	tenants	tenant	NOUN
inlawrev-2784	555	3	in	in	ADP
inlawrev-2784	555	4	common	common	ADJ
inlawrev-2784	555	5	and	and	CCONJ
inlawrev-2784	555	6	joint	joint	ADJ
inlawrev-2784	555	7	tenants	tenant	NOUN
inlawrev-2784	555	8	have	have	AUX
inlawrev-2784	555	9	disappeared	disappear	VERB
inlawrev-2784	555	10	over	over	ADP
inlawrev-2784	555	11	time	time	NOUN
inlawrev-2784	555	12	,	,	PUNCT
inlawrev-2784	555	13	and	and	CCONJ
inlawrev-2784	555	14	in	in	ADP
inlawrev-2784	555	15	light	light	NOUN
inlawrev-2784	555	16	of	of	ADP
inlawrev-2784	555	17	this	this	PRON
inlawrev-2784	555	18	,	,	PUNCT
inlawrev-2784	555	19	whether	whether	SCONJ
inlawrev-2784	555	20	a	a	DET
inlawrev-2784	555	21	pohcy	pohcy	NOUN
inlawrev-2784	555	22	which	which	PRON
inlawrev-2784	555	23	discriminates	discriminate	VERB
inlawrev-2784	555	24	between	between	ADP
inlawrev-2784	555	25	a	a	DET
inlawrev-2784	555	26	tenant	tenant	NOUN
inlawrev-2784	555	27	in	in	ADP
inlawrev-2784	555	28	common	common	ADJ
inlawrev-2784	555	29	and	and	CCONJ
inlawrev-2784	555	30	a	a	DET
inlawrev-2784	555	31	joint	joint	ADJ
inlawrev-2784	555	32	tenant	tenant	NOUN
inlawrev-2784	555	33	regarding	regard	VERB
inlawrev-2784	555	34	the	the	DET
inlawrev-2784	555	35	right	right	NOUN
inlawrev-2784	555	36	to	to	PART
inlawrev-2784	555	37	disclaim	disclaim	VERB
inlawrev-2784	555	38	an	an	DET
inlawrev-2784	555	39	accretive	accretive	ADJ
inlawrev-2784	555	40	undivided	undivided	ADJ
inlawrev-2784	555	41	interest	interest	NOUN
inlawrev-2784	555	42	in	in	ADP
inlawrev-2784	555	43	property	property	NOUN
inlawrev-2784	555	44	can	can	AUX
inlawrev-2784	555	45	be	be	AUX
inlawrev-2784	555	46	justified	justify	VERB
inlawrev-2784	555	47	.	.	PUNCT
inlawrev-2784	556	1	^'"^	^'"^	PUNCT
inlawrev-2784	556	2	the	the	DET
inlawrev-2784	556	3	special	special	ADJ
inlawrev-2784	556	4	use	use	NOUN
inlawrev-2784	556	5	valuation	valuation	NOUN
inlawrev-2784	556	6	section	section	NOUN
inlawrev-2784	556	7	2032a,''^	2032a,''^	NUM
inlawrev-2784	556	8	provides	provide	VERB
inlawrev-2784	556	9	that	that	SCONJ
inlawrev-2784	556	10	,	,	PUNCT
inlawrev-2784	556	11	for	for	ADP
inlawrev-2784	556	12	tax	tax	NOUN
inlawrev-2784	556	13	purposes	purpose	NOUN
inlawrev-2784	556	14	,	,	PUNCT
inlawrev-2784	556	15	qualifying	qualify	VERB
inlawrev-2784	556	16	farmland	farmland	NOUN
inlawrev-2784	556	17	transferred	transfer	VERB
inlawrev-2784	556	18	in	in	ADP
inlawrev-2784	556	19	a	a	DET
inlawrev-2784	556	20	decedent	decedent	NOUN
inlawrev-2784	556	21	's	's	PART
inlawrev-2784	556	22	estate	estate	NOUN
inlawrev-2784	556	23	can	can	AUX
inlawrev-2784	556	24	be	be	AUX
inlawrev-2784	556	25	transferred	transfer	VERB
inlawrev-2784	556	26	at	at	ADP
inlawrev-2784	556	27	its	its	PRON
inlawrev-2784	556	28	income	income	NOUN
inlawrev-2784	556	29	-	-	PUNCT
inlawrev-2784	556	30	generating	generate	VERB
inlawrev-2784	556	31	value	value	NOUN
inlawrev-2784	556	32	rather	rather	ADV
inlawrev-2784	556	33	than	than	ADP
inlawrev-2784	556	34	its	its	PRON
inlawrev-2784	556	35	market	market	NOUN
inlawrev-2784	556	36	value	value	NOUN
inlawrev-2784	556	37	.	.	PUNCT
inlawrev-2784	557	1	congress	congress	PROPN
inlawrev-2784	557	2	has	have	AUX
inlawrev-2784	557	3	thus	thus	ADV
inlawrev-2784	557	4	recognized	recognize	VERB
inlawrev-2784	557	5	the	the	DET
inlawrev-2784	557	6	large	large	ADJ
inlawrev-2784	557	7	estate	estate	NOUN
inlawrev-2784	557	8	tax	tax	NOUN
inlawrev-2784	557	9	burden	burden	NOUN
inlawrev-2784	557	10	faced	face	VERB
inlawrev-2784	557	11	by	by	ADP
inlawrev-2784	557	12	farmers	farmer	NOUN
inlawrev-2784	557	13	when	when	SCONJ
inlawrev-2784	557	14	passing	pass	VERB
inlawrev-2784	557	15	their	their	PRON
inlawrev-2784	557	16	family	family	NOUN
inlawrev-2784	557	17	farms	farm	NOUN
inlawrev-2784	557	18	and	and	CCONJ
inlawrev-2784	557	19	businesses	business	NOUN
inlawrev-2784	557	20	to	to	ADP
inlawrev-2784	557	21	the	the	DET
inlawrev-2784	557	22	next	next	ADJ
inlawrev-2784	557	23	generation	generation	NOUN
inlawrev-2784	557	24	.	.	PUNCT
inlawrev-2784	558	1	however	however	ADV
inlawrev-2784	558	2	,	,	PUNCT
inlawrev-2784	558	3	the	the	DET
inlawrev-2784	558	4	significant	significant	ADJ
inlawrev-2784	558	5	tax	tax	NOUN
inlawrev-2784	558	6	saving	saving	NOUN
inlawrev-2784	558	7	under	under	ADP
inlawrev-2784	558	8	this	this	DET
inlawrev-2784	558	9	section	section	NOUN
inlawrev-2784	558	10	is	be	AUX
inlawrev-2784	558	11	not	not	PART
inlawrev-2784	558	12	available	available	ADJ
inlawrev-2784	558	13	for	for	ADP
inlawrev-2784	558	14	inter	inter	ADJ
inlawrev-2784	558	15	vivos	vivos	ADJ
inlawrev-2784	558	16	transfers	transfer	NOUN
inlawrev-2784	558	17	'	'	PUNCT
inlawrev-2784	558	18	^^	^^	PUNCT
inlawrev-2784	558	19	and	and	CCONJ
inlawrev-2784	558	20	thus	thus	ADV
inlawrev-2784	558	21	provides	provide	VERB
inlawrev-2784	558	22	a	a	DET
inlawrev-2784	558	23	strong	strong	ADJ
inlawrev-2784	558	24	incentive	incentive	NOUN
inlawrev-2784	558	25	to	to	PART
inlawrev-2784	558	26	hold	hold	VERB
inlawrev-2784	558	27	on	on	ADP
inlawrev-2784	558	28	to	to	ADP
inlawrev-2784	558	29	farmland	farmland	NOUN
inlawrev-2784	558	30	until	until	ADP
inlawrev-2784	558	31	death	death	NOUN
inlawrev-2784	558	32	.	.	PUNCT
inlawrev-2784	559	1	the	the	DET
inlawrev-2784	559	2	service	service	NOUN
inlawrev-2784	559	3	's	's	PART
inlawrev-2784	559	4	position	position	NOUN
inlawrev-2784	559	5	increasing	increase	VERB
inlawrev-2784	559	6	the	the	DET
inlawrev-2784	559	7	estate	estate	NOUN
inlawrev-2784	559	8	tax	tax	NOUN
inlawrev-2784	559	9	burden	burden	NOUN
inlawrev-2784	559	10	on	on	ADP
inlawrev-2784	559	11	farm	farm	NOUN
inlawrev-2784	559	12	couples	couple	NOUN
inlawrev-2784	559	13	who	who	PRON
inlawrev-2784	559	14	own	own	VERB
inlawrev-2784	559	15	their	their	PRON
inlawrev-2784	559	16	land	land	NOUN
inlawrev-2784	559	17	as	as	ADP
inlawrev-2784	559	18	joint	joint	ADJ
inlawrev-2784	559	19	tenants	tenant	NOUN
inlawrev-2784	559	20	is	be	AUX
inlawrev-2784	559	21	not	not	PART
inlawrev-2784	559	22	in	in	ADP
inlawrev-2784	559	23	line	line	NOUN
inlawrev-2784	559	24	with	with	ADP
inlawrev-2784	559	25	congress	congress	PROPN
inlawrev-2784	559	26	'	'	PART
inlawrev-2784	559	27	actions	action	NOUN
inlawrev-2784	559	28	to	to	PART
inlawrev-2784	559	29	help	help	VERB
inlawrev-2784	559	30	decrease	decrease	VERB
inlawrev-2784	559	31	the	the	DET
inlawrev-2784	559	32	estate	estate	NOUN
inlawrev-2784	559	33	tax	tax	NOUN
inlawrev-2784	559	34	burden	burden	NOUN
inlawrev-2784	559	35	for	for	ADP
inlawrev-2784	559	36	farm	farm	NOUN
inlawrev-2784	559	37	couples	couple	NOUN
inlawrev-2784	559	38	.	.	PUNCT
inlawrev-2784	560	1	because	because	SCONJ
inlawrev-2784	560	2	the	the	DET
inlawrev-2784	560	3	special	special	ADJ
inlawrev-2784	560	4	use	use	NOUN
inlawrev-2784	560	5	valuation	valuation	NOUN
inlawrev-2784	560	6	benefits	benefit	NOUN
inlawrev-2784	560	7	for	for	ADP
inlawrev-2784	560	8	agricultural	agricultural	ADJ
inlawrev-2784	560	9	property	property	NOUN
inlawrev-2784	560	10	of	of	ADP
inlawrev-2784	560	11	section	section	NOUN
inlawrev-2784	560	12	2032a	2032a	NOUN
inlawrev-2784	560	13	are	be	AUX
inlawrev-2784	560	14	only	only	ADV
inlawrev-2784	560	15	available	available	ADJ
inlawrev-2784	560	16	for	for	ADP
inlawrev-2784	560	17	transfers	transfer	NOUN
inlawrev-2784	560	18	at	at	ADP
inlawrev-2784	560	19	death	death	NOUN
inlawrev-2784	560	20	,	,	PUNCT
inlawrev-2784	560	21	the	the	DET
inlawrev-2784	560	22	service	service	NOUN
inlawrev-2784	560	23	's	's	PART
inlawrev-2784	560	24	position	position	NOUN
inlawrev-2784	560	25	also	also	ADV
inlawrev-2784	560	26	would	would	AUX
inlawrev-2784	560	27	not	not	PART
inlawrev-2784	560	28	allow	allow	VERB
inlawrev-2784	560	29	farm	farm	NOUN
inlawrev-2784	560	30	couples	couple	NOUN
inlawrev-2784	560	31	to	to	PART
inlawrev-2784	560	32	pass	pass	VERB
inlawrev-2784	560	33	title	title	NOUN
inlawrev-2784	560	34	to	to	ADP
inlawrev-2784	560	35	farmland	farmland	NOUN
inlawrev-2784	560	36	to	to	ADP
inlawrev-2784	560	37	their	their	PRON
inlawrev-2784	560	38	children	child	NOUN
inlawrev-2784	560	39	who	who	PRON
inlawrev-2784	560	40	may	may	AUX
inlawrev-2784	560	41	have	have	AUX
inlawrev-2784	560	42	joined	join	VERB
inlawrev-2784	560	43	the	the	DET
inlawrev-2784	560	44	family	family	NOUN
inlawrev-2784	560	45	business	business	NOUN
inlawrev-2784	560	46	at	at	ADP
inlawrev-2784	560	47	the	the	DET
inlawrev-2784	560	48	death	death	NOUN
inlawrev-2784	560	49	of	of	ADP
inlawrev-2784	560	50	the	the	DET
inlawrev-2784	560	51	first	first	ADJ
inlawrev-2784	560	52	parent	parent	NOUN
inlawrev-2784	560	53	,	,	PUNCT
inlawrev-2784	560	54	but	but	CCONJ
inlawrev-2784	560	55	would	would	AUX
inlawrev-2784	560	56	force	force	VERB
inlawrev-2784	560	57	them	they	PRON
inlawrev-2784	560	58	to	to	PART
inlawrev-2784	560	59	wait	wait	VERB
inlawrev-2784	560	60	until	until	ADP
inlawrev-2784	560	61	the	the	DET
inlawrev-2784	560	62	death	death	NOUN
inlawrev-2784	560	63	of	of	ADP
inlawrev-2784	560	64	the	the	DET
inlawrev-2784	560	65	second	second	NOUN
inlawrev-2784	560	66	.	.	PUNCT
inlawrev-2784	561	1	d.	d.	NOUN
inlawrev-2784	561	2	the	the	DET
inlawrev-2784	561	3	courts	court	NOUN
inlawrev-2784	561	4	*	*	NOUN
inlawrev-2784	561	5	treatment	treatment	NOUN
inlawrev-2784	561	6	of	of	ADP
inlawrev-2784	561	7	disclaimers	disclaimer	NOUN
inlawrev-2784	561	8	of	of	ADP
inlawrev-2784	561	9	joint	joint	ADJ
inlawrev-2784	561	10	tenancy	tenancy	NOUN
inlawrev-2784	561	11	prior	prior	ADV
inlawrev-2784	561	12	to	to	ADP
inlawrev-2784	561	13	kennedy	kennedy	PROPN
inlawrev-2784	561	14	the	the	DET
inlawrev-2784	561	15	service	service	NOUN
inlawrev-2784	561	16	's	's	PART
inlawrev-2784	561	17	position	position	NOUN
inlawrev-2784	561	18	that	that	SCONJ
inlawrev-2784	561	19	the	the	DET
inlawrev-2784	561	20	nine	nine	NUM
inlawrev-2784	561	21	-	-	PUNCT
inlawrev-2784	561	22	month	month	NOUN
inlawrev-2784	561	23	time	time	NOUN
inlawrev-2784	561	24	period	period	NOUN
inlawrev-2784	561	25	for	for	ADP
inlawrev-2784	561	26	disclaiming	disclaim	VERB
inlawrev-2784	561	27	joint	joint	ADJ
inlawrev-2784	561	28	tenancy	tenancy	NOUN
inlawrev-2784	561	29	property	property	NOUN
inlawrev-2784	561	30	begins	begin	VERB
inlawrev-2784	561	31	to	to	PART
inlawrev-2784	561	32	run	run	VERB
inlawrev-2784	561	33	at	at	ADP
inlawrev-2784	561	34	the	the	DET
inlawrev-2784	561	35	creation	creation	NOUN
inlawrev-2784	561	36	of	of	ADP
inlawrev-2784	561	37	the	the	DET
inlawrev-2784	561	38	tenancy	tenancy	NOUN
inlawrev-2784	561	39	and	and	CCONJ
inlawrev-2784	561	40	not	not	PART
inlawrev-2784	561	41	at	at	ADP
inlawrev-2784	561	42	the	the	DET
inlawrev-2784	561	43	death	death	NOUN
inlawrev-2784	561	44	of	of	ADP
inlawrev-2784	561	45	one	one	NUM
inlawrev-2784	561	46	of	of	ADP
inlawrev-2784	561	47	the	the	DET
inlawrev-2784	561	48	joint	joint	ADJ
inlawrev-2784	561	49	tenants	tenant	NOUN
inlawrev-2784	561	50	,	,	PUNCT
inlawrev-2784	561	51	is	be	AUX
inlawrev-2784	561	52	based	base	VERB
inlawrev-2784	561	53	on	on	ADP
inlawrev-2784	561	54	a	a	DET
inlawrev-2784	561	55	series	series	NOUN
inlawrev-2784	561	56	of	of	ADP
inlawrev-2784	561	57	private	private	ADJ
inlawrev-2784	561	58	letter	letter	NOUN
inlawrev-2784	561	59	rulings	ruling	NOUN
inlawrev-2784	561	60	discussed	discuss	VERB
inlawrev-2784	561	61	earlier	early	ADV
inlawrev-2784	561	62	.	.	PUNCT
inlawrev-2784	562	1	''^	''^	ADP
inlawrev-2784	562	2	these	these	DET
inlawrev-2784	562	3	letter	letter	NOUN
inlawrev-2784	562	4	rulings	ruling	NOUN
inlawrev-2784	562	5	can	can	AUX
inlawrev-2784	562	6	not	not	PART
inlawrev-2784	562	7	be	be	AUX
inlawrev-2784	562	8	cited	cite	VERB
inlawrev-2784	562	9	as	as	ADP
inlawrev-2784	562	10	precedent	precedent	NOUN
inlawrev-2784	562	11	and	and	CCONJ
inlawrev-2784	562	12	are	be	AUX
inlawrev-2784	562	13	merely	merely	ADV
inlawrev-2784	562	14	opinions	opinion	NOUN
inlawrev-2784	562	15	of	of	ADP
inlawrev-2784	562	16	the	the	DET
inlawrev-2784	562	17	irs	irs	PROPN
inlawrev-2784	562	18	on	on	ADP
inlawrev-2784	562	19	specific	specific	ADJ
inlawrev-2784	562	20	issues	issue	NOUN
inlawrev-2784	562	21	raised	raise	VERB
inlawrev-2784	562	22	by	by	ADP
inlawrev-2784	562	23	inquiring	inquire	VERB
inlawrev-2784	562	24	taxpayers	taxpayer	NOUN
inlawrev-2784	562	25	.	.	PUNCT
inlawrev-2784	563	1	''^	''^	PROPN
inlawrev-2784	563	2	prior	prior	ADV
inlawrev-2784	563	3	to	to	ADP
inlawrev-2784	563	4	kennedy	kennedy	PROPN
inlawrev-2784	563	5	only	only	ADV
inlawrev-2784	563	6	two	two	NUM
inlawrev-2784	563	7	courts	court	NOUN
inlawrev-2784	563	8	addressed	address	VERB
inlawrev-2784	563	9	the	the	DET
inlawrev-2784	563	10	issue	issue	NOUN
inlawrev-2784	563	11	of	of	ADP
inlawrev-2784	563	12	disclaiming	disclaim	VERB
inlawrev-2784	563	13	joint	joint	ADJ
inlawrev-2784	563	14	tenancy	tenancy	NOUN
inlawrev-2784	563	15	property	property	NOUN
inlawrev-2784	563	16	interest	interest	NOUN
inlawrev-2784	563	17	.	.	PUNCT
inlawrev-2784	564	1	the	the	DET
inlawrev-2784	564	2	first	first	ADJ
inlawrev-2784	564	3	was	be	AUX
inlawrev-2784	564	4	the	the	DET
inlawrev-2784	564	5	federal	federal	ADJ
inlawrev-2784	564	6	district	district	NOUN
inlawrev-2784	564	7	court	court	NOUN
inlawrev-2784	564	8	for	for	ADP
inlawrev-2784	564	9	the	the	DET
inlawrev-2784	564	10	district	district	NOUN
inlawrev-2784	564	11	of	of	ADP
inlawrev-2784	564	12	arizona	arizona	PROPN
inlawrev-2784	564	13	in	in	ADP
inlawrev-2784	564	14	ferguson	ferguson	PROPN
inlawrev-2784	564	15	v.	v.	PROPN
inlawrev-2784	564	16	united	united	PROPN
inlawrev-2784	564	17	states	states	PROPN
inlawrev-2784	564	18	.	.	PUNCT
inlawrev-2784	565	1	^^'^	^^'^	PROPN
inlawrev-2784	565	2	because	because	SCONJ
inlawrev-2784	565	3	the	the	DET
inlawrev-2784	565	4	creation	creation	NOUN
inlawrev-2784	565	5	of	of	ADP
inlawrev-2784	565	6	the	the	DET
inlawrev-2784	565	7	joint	joint	ADJ
inlawrev-2784	565	8	interest	interest	NOUN
inlawrev-2784	565	9	,	,	PUNCT
inlawrev-2784	565	10	the	the	DET
inlawrev-2784	565	11	death	death	NOUN
inlawrev-2784	565	12	of	of	ADP
inlawrev-2784	565	13	one	one	NUM
inlawrev-2784	565	14	of	of	ADP
inlawrev-2784	565	15	the	the	DET
inlawrev-2784	565	16	joint	joint	ADJ
inlawrev-2784	565	17	owners	owner	NOUN
inlawrev-2784	565	18	,	,	PUNCT
inlawrev-2784	565	19	and	and	CCONJ
inlawrev-2784	565	20	the	the	DET
inlawrev-2784	565	21	attempted	attempt	VERB
inlawrev-2784	565	22	disclaimer	disclaimer	NOUN
inlawrev-2784	565	23	by	by	ADP
inlawrev-2784	565	24	the	the	DET
inlawrev-2784	565	25	surviving	survive	VERB
inlawrev-2784	565	26	joint	joint	ADJ
inlawrev-2784	565	27	owner	owner	NOUN
inlawrev-2784	565	28	all	all	PRON
inlawrev-2784	565	29	occurred	occur	VERB
inlawrev-2784	565	30	prior	prior	ADV
inlawrev-2784	565	31	to	to	ADP
inlawrev-2784	565	32	1977	1977	NUM
inlawrev-2784	565	33	,	,	PUNCT
inlawrev-2784	565	34	the	the	DET
inlawrev-2784	565	35	court	court	NOUN
inlawrev-2784	565	36	applied	apply	VERB
inlawrev-2784	565	37	pre	pre	ADJ
inlawrev-2784	565	38	-	-	ADJ
inlawrev-2784	565	39	section	section	ADJ
inlawrev-2784	565	40	2518	2518	NUM
inlawrev-2784	565	41	law	law	NOUN
inlawrev-2784	565	42	(	(	PUNCT
inlawrev-2784	565	43	section	section	NOUN
inlawrev-2784	565	44	2511	2511	NUM
inlawrev-2784	565	45	)	)	PUNCT
inlawrev-2784	565	46	.	.	PUNCT
inlawrev-2784	566	1	the	the	DET
inlawrev-2784	566	2	court	court	NOUN
inlawrev-2784	566	3	concluded	conclude	VERB
inlawrev-2784	566	4	that	that	SCONJ
inlawrev-2784	566	5	in	in	ADP
inlawrev-2784	566	6	light	light	NOUN
inlawrev-2784	566	7	of	of	ADP
inlawrev-2784	566	8	the	the	DET
inlawrev-2784	566	9	existing	exist	VERB
inlawrev-2784	566	10	arizona	arizona	PROPN
inlawrev-2784	566	11	disclaimer	disclaimer	NOUN
inlawrev-2784	566	12	statutes	statute	NOUN
inlawrev-2784	566	13	a	a	DET
inlawrev-2784	566	14	new	new	ADJ
inlawrev-2784	566	15	statutory	statutory	ADJ
inlawrev-2784	566	16	basis	basis	NOUN
inlawrev-2784	566	17	for	for	ADP
inlawrev-2784	566	18	the	the	DET
inlawrev-2784	566	19	existence	existence	NOUN
inlawrev-2784	566	20	of	of	ADP
inlawrev-2784	566	21	"	"	PUNCT
inlawrev-2784	566	22	'	'	PUNCT
inlawrev-2784	566	23	uchtmann	uchtmann	ADJ
inlawrev-2784	566	24	,	,	PUNCT
inlawrev-2784	566	25	supra	supra	ADJ
inlawrev-2784	566	26	note	note	NOUN
inlawrev-2784	566	27	47	47	NUM
inlawrev-2784	566	28	,	,	PUNCT
inlawrev-2784	566	29	at	at	ADP
inlawrev-2784	566	30	350	350	NUM
inlawrev-2784	566	31	.	.	PUNCT
inlawrev-2784	567	1	for	for	ADP
inlawrev-2784	567	2	examples	example	NOUN
inlawrev-2784	567	3	of	of	ADP
inlawrev-2784	567	4	disparate	disparate	ADJ
inlawrev-2784	567	5	tax	tax	NOUN
inlawrev-2784	567	6	treatment	treatment	NOUN
inlawrev-2784	567	7	,	,	PUNCT
inlawrev-2784	567	8	see	see	VERB
inlawrev-2784	567	9	i	i	PRON
inlawrev-2784	567	10	d.	d.	PROPN
inlawrev-2784	567	11	at	at	ADP
inlawrev-2784	567	12	347	347	NUM
inlawrev-2784	567	13	-	-	SYM
inlawrev-2784	567	14	50	50	NUM
inlawrev-2784	567	15	.	.	PUNCT
inlawrev-2784	568	1	"	"	PUNCT
inlawrev-2784	568	2	'	'	PUNCT
inlawrev-2784	568	3	i.r.c	i.r.c	NOUN
inlawrev-2784	568	4	.	.	PUNCT
inlawrev-2784	569	1	§	§	PROPN
inlawrev-2784	569	2	2032a	2032a	PROPN
inlawrev-2784	569	3	(	(	PUNCT
inlawrev-2784	569	4	1987	1987	NUM
inlawrev-2784	569	5	)	)	PUNCT
inlawrev-2784	569	6	.	.	PUNCT
inlawrev-2784	570	1	'	'	PUNCT
inlawrev-2784	570	2	"	"	PUNCT
inlawrev-2784	570	3	s^e	s^e	PROPN
inlawrev-2784	570	4	supra	supra	PROPN
inlawrev-2784	570	5	notes	note	VERB
inlawrev-2784	570	6	43	43	NUM
inlawrev-2784	570	7	-	-	SYM
inlawrev-2784	570	8	50	50	NUM
inlawrev-2784	570	9	and	and	CCONJ
inlawrev-2784	570	10	accompanying	accompany	VERB
inlawrev-2784	570	11	text	text	NOUN
inlawrev-2784	570	12	.	.	PUNCT
inlawrev-2784	571	1	"	"	PUNCT
inlawrev-2784	571	2	«	«	PUNCT
inlawrev-2784	571	3	i.r.c	i.r.c	NOUN
inlawrev-2784	571	4	.	.	PUNCT
inlawrev-2784	572	1	§	§	PROPN
inlawrev-2784	572	2	6110a)(3	6110a)(3	NUM
inlawrev-2784	572	3	)	)	PUNCT
inlawrev-2784	572	4	(	(	PUNCT
inlawrev-2784	572	5	1987	1987	NUM
inlawrev-2784	572	6	)	)	PUNCT
inlawrev-2784	572	7	.	.	PUNCT
inlawrev-2784	573	1	"	"	PUNCT
inlawrev-2784	573	2	m8	m8	NOUN
inlawrev-2784	573	3	a.f.t.r.2d	a.f.t.r.2d	X
inlawrev-2784	573	4	(	(	PUNCT
inlawrev-2784	573	5	p	p	NOUN
inlawrev-2784	573	6	-	-	PUNCT
inlawrev-2784	573	7	h	h	NOUN
inlawrev-2784	573	8	)	)	PUNCT
inlawrev-2784	573	9	1	1	NUM
inlawrev-2784	573	10	148,472	148,472	NUM
inlawrev-2784	573	11	(	(	PUNCT
inlawrev-2784	573	12	d.	d.	PROPN
inlawrev-2784	573	13	ariz	ariz	PROPN
inlawrev-2784	573	14	.	.	PUNCT
inlawrev-2784	573	15	1981	1981	NUM
inlawrev-2784	573	16	)	)	PUNCT
inlawrev-2784	573	17	.	.	PUNCT
inlawrev-2784	574	1	1988	1988	NUM
inlawrev-2784	574	2	]	]	PUNCT
inlawrev-2784	574	3	disclaimer	disclaimer	NOUN
inlawrev-2784	574	4	of	of	ADP
inlawrev-2784	574	5	joint	joint	ADJ
inlawrev-2784	574	6	tenancy	tenancy	NOUN
inlawrev-2784	574	7	689	689	NUM
inlawrev-2784	574	8	joint	joint	ADJ
inlawrev-2784	574	9	estates	estate	NOUN
inlawrev-2784	574	10	had	have	AUX
inlawrev-2784	574	11	replaced	replace	VERB
inlawrev-2784	574	12	the	the	DET
inlawrev-2784	574	13	common	common	ADJ
inlawrev-2784	574	14	law	law	NOUN
inlawrev-2784	574	15	,	,	PUNCT
inlawrev-2784	574	16	and	and	CCONJ
inlawrev-2784	574	17	that	that	SCONJ
inlawrev-2784	574	18	a	a	DET
inlawrev-2784	574	19	joint	joint	ADJ
inlawrev-2784	574	20	tenant	tenant	NOUN
inlawrev-2784	574	21	could	could	AUX
inlawrev-2784	574	22	make	make	VERB
inlawrev-2784	574	23	an	an	DET
inlawrev-2784	574	24	effective	effective	ADJ
inlawrev-2784	574	25	disclaimer	disclaimer	NOUN
inlawrev-2784	574	26	even	even	ADV
inlawrev-2784	574	27	though	though	SCONJ
inlawrev-2784	574	28	the	the	DET
inlawrev-2784	574	29	renunciation	renunciation	NOUN
inlawrev-2784	574	30	came	come	VERB
inlawrev-2784	574	31	long	long	ADV
inlawrev-2784	574	32	after	after	ADP
inlawrev-2784	574	33	the	the	DET
inlawrev-2784	574	34	creation	creation	NOUN
inlawrev-2784	574	35	of	of	ADP
inlawrev-2784	574	36	the	the	DET
inlawrev-2784	574	37	joint	joint	ADJ
inlawrev-2784	574	38	estate	estate	NOUN
inlawrev-2784	574	39	.	.	PUNCT
inlawrev-2784	575	1	'	'	PUNCT
inlawrev-2784	575	2	^^	^^	PUNCT
inlawrev-2784	575	3	the	the	DET
inlawrev-2784	575	4	court	court	NOUN
inlawrev-2784	575	5	reasoned	reason	VERB
inlawrev-2784	575	6	that	that	SCONJ
inlawrev-2784	575	7	the	the	DET
inlawrev-2784	575	8	right	right	NOUN
inlawrev-2784	575	9	of	of	ADP
inlawrev-2784	575	10	survivorship	survivorship	NOUN
inlawrev-2784	575	11	interest	interest	NOUN
inlawrev-2784	575	12	,	,	PUNCT
inlawrev-2784	575	13	not	not	PART
inlawrev-2784	575	14	the	the	DET
inlawrev-2784	575	15	joint	joint	ADJ
inlawrev-2784	575	16	interest	interest	NOUN
inlawrev-2784	575	17	itself	itself	PRON
inlawrev-2784	575	18	,	,	PUNCT
inlawrev-2784	575	19	was	be	AUX
inlawrev-2784	575	20	the	the	DET
inlawrev-2784	575	21	interest	interest	NOUN
inlawrev-2784	575	22	being	be	AUX
inlawrev-2784	575	23	disclaimed	disclaim	VERB
inlawrev-2784	575	24	.	.	PUNCT
inlawrev-2784	576	1	it	it	PRON
inlawrev-2784	576	2	interpreted	interpret	VERB
inlawrev-2784	576	3	the	the	DET
inlawrev-2784	576	4	state	state	NOUN
inlawrev-2784	576	5	statute	statute	NOUN
inlawrev-2784	576	6	to	to	PART
inlawrev-2784	576	7	mean	mean	VERB
inlawrev-2784	576	8	that	that	SCONJ
inlawrev-2784	576	9	upon	upon	SCONJ
inlawrev-2784	576	10	renunciation	renunciation	NOUN
inlawrev-2784	576	11	of	of	ADP
inlawrev-2784	576	12	a	a	DET
inlawrev-2784	576	13	joint	joint	ADJ
inlawrev-2784	576	14	interest	interest	NOUN
inlawrev-2784	576	15	at	at	ADP
inlawrev-2784	576	16	the	the	DET
inlawrev-2784	576	17	death	death	NOUN
inlawrev-2784	576	18	of	of	ADP
inlawrev-2784	576	19	one	one	NUM
inlawrev-2784	576	20	co	co	NOUN
inlawrev-2784	576	21	-	-	NOUN
inlawrev-2784	576	22	tenant	tenant	NOUN
inlawrev-2784	576	23	,	,	PUNCT
inlawrev-2784	576	24	the	the	DET
inlawrev-2784	576	25	joint	joint	ADJ
inlawrev-2784	576	26	estate	estate	NOUN
inlawrev-2784	576	27	is	be	AUX
inlawrev-2784	576	28	destroyed	destroy	VERB
inlawrev-2784	576	29	and	and	CCONJ
inlawrev-2784	576	30	is	be	AUX
inlawrev-2784	576	31	replaced	replace	VERB
inlawrev-2784	576	32	by	by	ADP
inlawrev-2784	576	33	a	a	DET
inlawrev-2784	576	34	tenancy	tenancy	NOUN
inlawrev-2784	576	35	in	in	ADP
inlawrev-2784	576	36	common	common	ADJ
inlawrev-2784	576	37	which	which	PRON
inlawrev-2784	576	38	arises	arise	VERB
inlawrev-2784	576	39	at	at	ADP
inlawrev-2784	576	40	the	the	DET
inlawrev-2784	576	41	time	time	NOUN
inlawrev-2784	576	42	of	of	ADP
inlawrev-2784	576	43	the	the	DET
inlawrev-2784	576	44	renunciation	renunciation	NOUN
inlawrev-2784	576	45	.	.	PUNCT
inlawrev-2784	577	1	the	the	DET
inlawrev-2784	577	2	surviving	survive	VERB
inlawrev-2784	577	3	tenant	tenant	NOUN
inlawrev-2784	577	4	could	could	AUX
inlawrev-2784	577	5	then	then	ADV
inlawrev-2784	577	6	disclaim	disclaim	VERB
inlawrev-2784	577	7	ownership	ownership	NOUN
inlawrev-2784	577	8	in	in	ADP
inlawrev-2784	577	9	the	the	DET
inlawrev-2784	577	10	deceased	deceased	ADJ
inlawrev-2784	577	11	tenant	tenant	NOUN
inlawrev-2784	577	12	's	's	PART
inlawrev-2784	577	13	share	share	NOUN
inlawrev-2784	577	14	,	,	PUNCT
inlawrev-2784	577	15	provided	provide	VERB
inlawrev-2784	577	16	the	the	DET
inlawrev-2784	577	17	survivor	survivor	NOUN
inlawrev-2784	577	18	had	have	AUX
inlawrev-2784	577	19	not	not	PART
inlawrev-2784	577	20	accepted	accept	VERB
inlawrev-2784	577	21	any	any	DET
inlawrev-2784	577	22	benefits	benefit	NOUN
inlawrev-2784	577	23	of	of	ADP
inlawrev-2784	577	24	that	that	DET
inlawrev-2784	577	25	interest	interest	NOUN
inlawrev-2784	577	26	he	he	PRON
inlawrev-2784	577	27	could	could	AUX
inlawrev-2784	577	28	not	not	PART
inlawrev-2784	577	29	have	have	AUX
inlawrev-2784	577	30	accepted	accept	VERB
inlawrev-2784	577	31	as	as	ADP
inlawrev-2784	577	32	a	a	DET
inlawrev-2784	577	33	tenant	tenant	NOUN
inlawrev-2784	577	34	in	in	ADP
inlawrev-2784	577	35	common	common	ADJ
inlawrev-2784	577	36	.	.	PUNCT
inlawrev-2784	578	1	'	'	PUNCT
inlawrev-2784	578	2	^^	^^	PUNCT
inlawrev-2784	578	3	the	the	DET
inlawrev-2784	578	4	court	court	NOUN
inlawrev-2784	578	5	's	's	PART
inlawrev-2784	578	6	result	result	NOUN
inlawrev-2784	578	7	implies	imply	VERB
inlawrev-2784	578	8	that	that	SCONJ
inlawrev-2784	578	9	the	the	DET
inlawrev-2784	578	10	statute	statute	NOUN
inlawrev-2784	578	11	has	have	AUX
inlawrev-2784	578	12	altered	alter	VERB
inlawrev-2784	578	13	the	the	DET
inlawrev-2784	578	14	common	common	ADJ
inlawrev-2784	578	15	law	law	NOUN
inlawrev-2784	578	16	of	of	ADP
inlawrev-2784	578	17	joint	joint	ADJ
inlawrev-2784	578	18	tenancy	tenancy	NOUN
inlawrev-2784	578	19	.	.	PUNCT
inlawrev-2784	579	1	if	if	SCONJ
inlawrev-2784	579	2	other	other	ADJ
inlawrev-2784	579	3	statutory	statutory	ADJ
inlawrev-2784	579	4	requirements	requirement	NOUN
inlawrev-2784	579	5	were	be	AUX
inlawrev-2784	579	6	met	meet	VERB
inlawrev-2784	579	7	,	,	PUNCT
inlawrev-2784	579	8	the	the	DET
inlawrev-2784	579	9	court	court	NOUN
inlawrev-2784	579	10	saw	see	VERB
inlawrev-2784	579	11	no	no	DET
inlawrev-2784	579	12	difficulty	difficulty	NOUN
inlawrev-2784	579	13	in	in	ADP
inlawrev-2784	579	14	recognizing	recognize	VERB
inlawrev-2784	579	15	practical	practical	ADJ
inlawrev-2784	579	16	realities	reality	NOUN
inlawrev-2784	579	17	and	and	CCONJ
inlawrev-2784	579	18	permitting	permit	VERB
inlawrev-2784	579	19	the	the	DET
inlawrev-2784	579	20	disclaimer	disclaimer	NOUN
inlawrev-2784	579	21	.	.	PUNCT
inlawrev-2784	579	22	'	'	PUNCT
inlawrev-2784	579	23	^^	^^	PUNCT
inlawrev-2784	579	24	although	although	SCONJ
inlawrev-2784	579	25	in	in	ADP
inlawrev-2784	579	26	ferguson	ferguson	PROPN
inlawrev-2784	579	27	section	section	NOUN
inlawrev-2784	579	28	2511	2511	NUM
inlawrev-2784	579	29	controlled	control	VERB
inlawrev-2784	579	30	because	because	SCONJ
inlawrev-2784	579	31	the	the	DET
inlawrev-2784	579	32	transfer	transfer	NOUN
inlawrev-2784	579	33	was	be	AUX
inlawrev-2784	579	34	prior	prior	ADV
inlawrev-2784	579	35	to	to	ADP
inlawrev-2784	579	36	1977	1977	NUM
inlawrev-2784	579	37	,	,	PUNCT
inlawrev-2784	579	38	the	the	DET
inlawrev-2784	579	39	same	same	ADJ
inlawrev-2784	579	40	rationale	rationale	NOUN
inlawrev-2784	579	41	as	as	ADP
inlawrev-2784	579	42	to	to	ADP
inlawrev-2784	579	43	the	the	DET
inlawrev-2784	579	44	effect	effect	NOUN
inlawrev-2784	579	45	of	of	ADP
inlawrev-2784	579	46	state	state	NOUN
inlawrev-2784	579	47	disclaimer	disclaimer	ADJ
inlawrev-2784	579	48	law	law	NOUN
inlawrev-2784	579	49	on	on	ADP
inlawrev-2784	579	50	the	the	DET
inlawrev-2784	579	51	nature	nature	NOUN
inlawrev-2784	579	52	of	of	ADP
inlawrev-2784	579	53	joint	joint	ADJ
inlawrev-2784	579	54	tenancy	tenancy	NOUN
inlawrev-2784	579	55	property	property	NOUN
inlawrev-2784	579	56	could	could	AUX
inlawrev-2784	579	57	easily	easily	ADV
inlawrev-2784	579	58	be	be	AUX
inlawrev-2784	579	59	apphed	apphe	VERB
inlawrev-2784	579	60	to	to	PART
inlawrev-2784	579	61	post	post	VERB
inlawrev-2784	579	62	1977	1977	NUM
inlawrev-2784	579	63	transfers	transfer	NOUN
inlawrev-2784	579	64	under	under	ADP
inlawrev-2784	579	65	section	section	NOUN
inlawrev-2784	579	66	2518	2518	NUM
inlawrev-2784	579	67	.	.	PUNCT
inlawrev-2784	580	1	in	in	ADP
inlawrev-2784	580	2	fact	fact	NOUN
inlawrev-2784	580	3	,	,	PUNCT
inlawrev-2784	580	4	prior	prior	ADV
inlawrev-2784	580	5	to	to	ADP
inlawrev-2784	580	6	kennedy	kennedy	PROPN
inlawrev-2784	580	7	,	,	PUNCT
inlawrev-2784	580	8	the	the	DET
inlawrev-2784	580	9	only	only	ADJ
inlawrev-2784	580	10	other	other	ADJ
inlawrev-2784	580	11	case	case	NOUN
inlawrev-2784	580	12	that	that	PRON
inlawrev-2784	580	13	addressed	address	VERB
inlawrev-2784	580	14	the	the	DET
inlawrev-2784	580	15	issue	issue	NOUN
inlawrev-2784	580	16	of	of	ADP
inlawrev-2784	580	17	disclaiming	disclaim	VERB
inlawrev-2784	580	18	joint	joint	ADJ
inlawrev-2784	580	19	interest	interest	NOUN
inlawrev-2784	580	20	,	,	PUNCT
inlawrev-2784	580	21	hoffman	hoffman	PROPN
inlawrev-2784	580	22	v.	v.	PROPN
inlawrev-2784	580	23	united	united	PROPN
inlawrev-2784	580	24	states	states	PROPN
inlawrev-2784	580	25	,	,	PUNCT
inlawrev-2784	580	26	^^^	^^^	PROPN
inlawrev-2784	580	27	applied	apply	VERB
inlawrev-2784	580	28	section	section	NOUN
inlawrev-2784	580	29	2518	2518	NUM
inlawrev-2784	580	30	and	and	CCONJ
inlawrev-2784	580	31	used	use	VERB
inlawrev-2784	580	32	a	a	DET
inlawrev-2784	580	33	very	very	ADV
inlawrev-2784	580	34	similar	similar	ADJ
inlawrev-2784	580	35	approach	approach	NOUN
inlawrev-2784	580	36	in	in	ADP
inlawrev-2784	580	37	allowing	allow	VERB
inlawrev-2784	580	38	the	the	DET
inlawrev-2784	580	39	disclaimer	disclaimer	NOUN
inlawrev-2784	580	40	of	of	ADP
inlawrev-2784	580	41	the	the	DET
inlawrev-2784	580	42	survivorship	survivorship	NOUN
inlawrev-2784	580	43	interest	interest	NOUN
inlawrev-2784	580	44	in	in	ADP
inlawrev-2784	580	45	joint	joint	ADJ
inlawrev-2784	580	46	tenancy	tenancy	NOUN
inlawrev-2784	580	47	property	property	NOUN
inlawrev-2784	580	48	.	.	PUNCT
inlawrev-2784	581	1	in	in	ADP
inlawrev-2784	581	2	hoffman	hoffman	PROPN
inlawrev-2784	581	3	,	,	PUNCT
inlawrev-2784	581	4	a	a	DET
inlawrev-2784	581	5	husband	husband	NOUN
inlawrev-2784	581	6	and	and	CCONJ
inlawrev-2784	581	7	wife	wife	NOUN
inlawrev-2784	581	8	bought	buy	VERB
inlawrev-2784	581	9	a	a	DET
inlawrev-2784	581	10	quarter	quarter	NOUN
inlawrev-2784	581	11	section	section	NOUN
inlawrev-2784	581	12	of	of	ADP
inlawrev-2784	581	13	land	land	NOUN
inlawrev-2784	581	14	in	in	ADP
inlawrev-2784	581	15	1943	1943	NUM
inlawrev-2784	581	16	,	,	PUNCT
inlawrev-2784	581	17	each	each	PRON
inlawrev-2784	581	18	making	make	VERB
inlawrev-2784	581	19	equal	equal	ADJ
inlawrev-2784	581	20	contributions	contribution	NOUN
inlawrev-2784	581	21	and	and	CCONJ
inlawrev-2784	581	22	taking	take	VERB
inlawrev-2784	581	23	title	title	NOUN
inlawrev-2784	581	24	as	as	ADP
inlawrev-2784	581	25	joint	joint	ADJ
inlawrev-2784	581	26	tenants	tenant	NOUN
inlawrev-2784	581	27	with	with	ADP
inlawrev-2784	581	28	right	right	NOUN
inlawrev-2784	581	29	of	of	ADP
inlawrev-2784	581	30	survivorship	survivorship	NOUN
inlawrev-2784	581	31	.	.	PUNCT
inlawrev-2784	581	32	^^^^	^^^^	PUNCT
inlawrev-2784	582	1	the	the	DET
inlawrev-2784	582	2	husband	husband	NOUN
inlawrev-2784	582	3	died	die	VERB
inlawrev-2784	582	4	in	in	ADP
inlawrev-2784	582	5	1979	1979	NUM
inlawrev-2784	582	6	and	and	CCONJ
inlawrev-2784	582	7	the	the	DET
inlawrev-2784	582	8	wife	wife	NOUN
inlawrev-2784	582	9	made	make	VERB
inlawrev-2784	582	10	a	a	DET
inlawrev-2784	582	11	written	write	VERB
inlawrev-2784	582	12	disclaimer	disclaimer	NOUN
inlawrev-2784	582	13	of	of	ADP
inlawrev-2784	582	14	an	an	DET
inlawrev-2784	582	15	undivided	undivided	ADJ
inlawrev-2784	582	16	one	one	NUM
inlawrev-2784	582	17	-	-	PUNCT
inlawrev-2784	582	18	half	half	NOUN
inlawrev-2784	582	19	interest	interest	NOUN
inlawrev-2784	582	20	in	in	ADP
inlawrev-2784	582	21	the	the	DET
inlawrev-2784	582	22	jointly	jointly	ADV
inlawrev-2784	582	23	held	hold	VERB
inlawrev-2784	582	24	property	property	NOUN
inlawrev-2784	582	25	within	within	ADP
inlawrev-2784	582	26	seven	seven	NUM
inlawrev-2784	582	27	months	month	NOUN
inlawrev-2784	582	28	of	of	ADP
inlawrev-2784	582	29	his	his	PRON
inlawrev-2784	582	30	death	death	NOUN
inlawrev-2784	582	31	.	.	PUNCT
inlawrev-2784	583	1	the	the	DET
inlawrev-2784	583	2	hoffman	hoffman	PROPN
inlawrev-2784	583	3	court	court	PROPN
inlawrev-2784	583	4	decided	decide	VERB
inlawrev-2784	583	5	that	that	SCONJ
inlawrev-2784	583	6	treasury	treasury	NOUN
inlawrev-2784	583	7	regulation	regulation	NOUN
inlawrev-2784	583	8	section	section	NOUN
inlawrev-2784	583	9	25.25111(c	25.25111(c	NUM
inlawrev-2784	583	10	)	)	PUNCT
inlawrev-2784	583	11	did	do	AUX
inlawrev-2784	583	12	not	not	PART
inlawrev-2784	583	13	apply	apply	VERB
inlawrev-2784	583	14	because	because	SCONJ
inlawrev-2784	583	15	the	the	DET
inlawrev-2784	583	16	creation	creation	NOUN
inlawrev-2784	583	17	of	of	ADP
inlawrev-2784	583	18	the	the	DET
inlawrev-2784	583	19	tenancy	tenancy	NOUN
inlawrev-2784	583	20	in	in	ADP
inlawrev-2784	583	21	1943	1943	NUM
inlawrev-2784	583	22	was	be	AUX
inlawrev-2784	583	23	not	not	PART
inlawrev-2784	583	24	the	the	DET
inlawrev-2784	583	25	result	result	NOUN
inlawrev-2784	583	26	of	of	ADP
inlawrev-2784	583	27	a	a	DET
inlawrev-2784	583	28	transfer	transfer	NOUN
inlawrev-2784	583	29	and	and	CCONJ
inlawrev-2784	583	30	the	the	DET
inlawrev-2784	583	31	regulation	regulation	NOUN
inlawrev-2784	583	32	applied	apply	VERB
inlawrev-2784	583	33	only	only	ADV
inlawrev-2784	583	34	to	to	ADP
inlawrev-2784	583	35	"	"	PUNCT
inlawrev-2784	583	36	property	property	NOUN
inlawrev-2784	583	37	transferred	transfer	VERB
inlawrev-2784	583	38	from	from	ADP
inlawrev-2784	583	39	a	a	DET
inlawrev-2784	583	40	decedent	decedent	NOUN
inlawrev-2784	583	41	(	(	PUNCT
inlawrev-2784	583	42	whether	whether	SCONJ
inlawrev-2784	583	43	the	the	DET
inlawrev-2784	583	44	transfer	transfer	NOUN
inlawrev-2784	583	45	is	be	AUX
inlawrev-2784	583	46	effected	effect	VERB
inlawrev-2784	583	47	by	by	ADP
inlawrev-2784	583	48	the	the	DET
inlawrev-2784	583	49	decedent	decedent	NOUN
inlawrev-2784	583	50	's	's	PART
inlawrev-2784	583	51	will	will	NOUN
inlawrev-2784	583	52	or	or	CCONJ
inlawrev-2784	583	53	by	by	ADP
inlawrev-2784	583	54	the	the	DET
inlawrev-2784	583	55	law	law	NOUN
inlawrev-2784	583	56	of	of	ADP
inlawrev-2784	583	57	descent	descent	NOUN
inlawrev-2784	583	58	and	and	CCONJ
inlawrev-2784	583	59	distribution	distribution	NOUN
inlawrev-2784	583	60	of	of	ADP
inlawrev-2784	583	61	intestate	intestate	ADJ
inlawrev-2784	583	62	property	property	NOUN
inlawrev-2784	583	63	)	)	PUNCT
inlawrev-2784	583	64	.	.	PUNCT
inlawrev-2784	584	1	"	"	PUNCT
inlawrev-2784	584	2	'	'	NUM
inlawrev-2784	584	3	^^	^^	NUM
inlawrev-2784	584	4	^^^id	^^^id	X
inlawrev-2784	584	5	.	.	PUNCT
inlawrev-2784	585	1	see	see	VERB
inlawrev-2784	585	2	also	also	ADV
inlawrev-2784	585	3	morris	morris	PROPN
inlawrev-2784	585	4	,	,	PUNCT
inlawrev-2784	585	5	supra	supra	PROPN
inlawrev-2784	585	6	note	note	PROPN
inlawrev-2784	585	7	26	26	NUM
inlawrev-2784	585	8	,	,	PUNCT
inlawrev-2784	585	9	at	at	ADP
inlawrev-2784	585	10	64	64	NUM
inlawrev-2784	585	11	.	.	PUNCT
inlawrev-2784	586	1	in	in	ADP
inlawrev-2784	586	2	his	his	PRON
inlawrev-2784	586	3	article	article	NOUN
inlawrev-2784	586	4	,	,	PUNCT
inlawrev-2784	586	5	morris	morris	PROPN
inlawrev-2784	586	6	proposes	propose	VERB
inlawrev-2784	586	7	a	a	DET
inlawrev-2784	586	8	new	new	ADJ
inlawrev-2784	586	9	form	form	NOUN
inlawrev-2784	586	10	of	of	ADP
inlawrev-2784	586	11	property	property	NOUN
inlawrev-2784	586	12	ownership	ownership	NOUN
inlawrev-2784	586	13	,	,	PUNCT
inlawrev-2784	586	14	"	"	PUNCT
inlawrev-2784	586	15	statutory	statutory	ADJ
inlawrev-2784	586	16	tenancy	tenancy	NOUN
inlawrev-2784	586	17	,	,	PUNCT
inlawrev-2784	586	18	"	"	PUNCT
inlawrev-2784	586	19	similar	similar	ADJ
inlawrev-2784	586	20	but	but	CCONJ
inlawrev-2784	586	21	yet	yet	ADV
inlawrev-2784	586	22	distinct	distinct	ADJ
inlawrev-2784	586	23	from	from	ADP
inlawrev-2784	586	24	joint	joint	ADJ
inlawrev-2784	586	25	tenancy	tenancy	NOUN
inlawrev-2784	586	26	.	.	PUNCT
inlawrev-2784	587	1	for	for	ADP
inlawrev-2784	587	2	a	a	DET
inlawrev-2784	587	3	further	further	ADJ
inlawrev-2784	587	4	discussion	discussion	NOUN
inlawrev-2784	587	5	of	of	ADP
inlawrev-2784	587	6	this	this	DET
inlawrev-2784	587	7	form	form	NOUN
inlawrev-2784	587	8	of	of	ADP
inlawrev-2784	587	9	ownership	ownership	NOUN
inlawrev-2784	587	10	as	as	SCONJ
inlawrev-2784	587	11	compared	compare	VERB
inlawrev-2784	587	12	to	to	ADP
inlawrev-2784	587	13	joint	joint	ADJ
inlawrev-2784	587	14	tenancy	tenancy	NOUN
inlawrev-2784	587	15	and	and	CCONJ
inlawrev-2784	587	16	the	the	DET
inlawrev-2784	587	17	property	property	NOUN
inlawrev-2784	587	18	interest	interest	NOUN
inlawrev-2784	587	19	in	in	ADP
inlawrev-2784	587	20	ferguson	ferguson	PROPN
inlawrev-2784	587	21	after	after	ADP
inlawrev-2784	587	22	applying	apply	VERB
inlawrev-2784	587	23	state	state	NOUN
inlawrev-2784	587	24	disclaimer	disclaimer	ADJ
inlawrev-2784	587	25	law	law	NOUN
inlawrev-2784	587	26	,	,	PUNCT
inlawrev-2784	587	27	see	see	VERB
inlawrev-2784	587	28	morris	morris	PROPN
inlawrev-2784	587	29	,	,	PUNCT
inlawrev-2784	587	30	supra	supra	PROPN
inlawrev-2784	587	31	note	note	PROPN
inlawrev-2784	587	32	26	26	NUM
inlawrev-2784	587	33	,	,	PUNCT
inlawrev-2784	587	34	at	at	ADP
inlawrev-2784	587	35	65	65	NUM
inlawrev-2784	587	36	-	-	SYM
inlawrev-2784	587	37	78	78	NUM
inlawrev-2784	587	38	.	.	PUNCT
inlawrev-2784	588	1	•"85	•"85	VERB
inlawrev-2784	588	2	-	-	PUNCT
inlawrev-2784	588	3	2	2	NUM
inlawrev-2784	588	4	u.s	u.s	PROPN
inlawrev-2784	588	5	.	.	PROPN
inlawrev-2784	588	6	tax	tax	PROPN
inlawrev-2784	588	7	cas	cas	PROPN
inlawrev-2784	588	8	.	.	PUNCT
inlawrev-2784	589	1	(	(	PUNCT
inlawrev-2784	589	2	cch	cch	PROPN
inlawrev-2784	589	3	)	)	PUNCT
inlawrev-2784	589	4	1	1	NUM
inlawrev-2784	589	5	90,430	90,430	NUM
inlawrev-2784	589	6	(	(	PUNCT
inlawrev-2784	589	7	d.	d.	PROPN
inlawrev-2784	589	8	neb	neb	PROPN
inlawrev-2784	589	9	.	.	PROPN
inlawrev-2784	589	10	1985	1985	NUM
inlawrev-2784	589	11	)	)	PUNCT
inlawrev-2784	589	12	.	.	PUNCT
inlawrev-2784	590	1	'	'	PUNCT
inlawrev-2784	590	2	^these	^these	DET
inlawrev-2784	590	3	facts	fact	NOUN
inlawrev-2784	590	4	differ	differ	VERB
inlawrev-2784	590	5	slightly	slightly	ADV
inlawrev-2784	590	6	from	from	ADP
inlawrev-2784	590	7	those	those	PRON
inlawrev-2784	590	8	in	in	ADP
inlawrev-2784	590	9	kennedy	kennedy	PROPN
inlawrev-2784	590	10	and	and	CCONJ
inlawrev-2784	590	11	ferguson	ferguson	PROPN
inlawrev-2784	590	12	where	where	SCONJ
inlawrev-2784	590	13	only	only	ADV
inlawrev-2784	590	14	one	one	NUM
inlawrev-2784	590	15	spouse	spouse	NOUN
inlawrev-2784	590	16	bought	buy	VERB
inlawrev-2784	590	17	the	the	DET
inlawrev-2784	590	18	property	property	NOUN
inlawrev-2784	590	19	and	and	CCONJ
inlawrev-2784	590	20	then	then	ADV
inlawrev-2784	590	21	titled	title	VERB
inlawrev-2784	590	22	it	it	PRON
inlawrev-2784	590	23	as	as	ADP
inlawrev-2784	590	24	joint	joint	ADJ
inlawrev-2784	590	25	tenants	tenant	NOUN
inlawrev-2784	590	26	with	with	ADP
inlawrev-2784	590	27	rights	right	NOUN
inlawrev-2784	590	28	of	of	ADP
inlawrev-2784	590	29	survivorship	survivorship	NOUN
inlawrev-2784	590	30	,	,	PUNCT
inlawrev-2784	590	31	making	make	VERB
inlawrev-2784	590	32	a	a	DET
inlawrev-2784	590	33	gift	gift	NOUN
inlawrev-2784	590	34	of	of	ADP
inlawrev-2784	590	35	the	the	DET
inlawrev-2784	590	36	one	one	NUM
inlawrev-2784	590	37	-	-	PUNCT
inlawrev-2784	590	38	half	half	NOUN
inlawrev-2784	590	39	undivided	undivided	ADJ
inlawrev-2784	590	40	interest	interest	NOUN
inlawrev-2784	590	41	at	at	ADP
inlawrev-2784	590	42	the	the	DET
inlawrev-2784	590	43	time	time	NOUN
inlawrev-2784	590	44	.	.	PUNCT
inlawrev-2784	591	1	i	i	PRON
inlawrev-2784	591	2	d.	d.	PROPN
inlawrev-2784	591	3	^^^id	^^^id	PROPN
inlawrev-2784	591	4	.	.	PUNCT
inlawrev-2784	591	5	;	;	PUNCT
inlawrev-2784	591	6	see	see	VERB
inlawrev-2784	591	7	also	also	ADV
inlawrev-2784	591	8	treas	treas	PROPN
inlawrev-2784	591	9	.	.	PUNCT
inlawrev-2784	592	1	reg	reg	PROPN
inlawrev-2784	592	2	.	.	PUNCT
inlawrev-2784	593	1	§	§	PROPN
inlawrev-2784	593	2	25.251	25.251	NUM
inlawrev-2784	593	3	l	l	NOUN
inlawrev-2784	593	4	-	-	PUNCT
inlawrev-2784	593	5	l(c	l(c	NOUN
inlawrev-2784	593	6	)	)	PUNCT
inlawrev-2784	593	7	(	(	PUNCT
inlawrev-2784	593	8	as	as	SCONJ
inlawrev-2784	593	9	amended	amend	VERB
inlawrev-2784	593	10	in	in	ADP
inlawrev-2784	593	11	1986	1986	NUM
inlawrev-2784	593	12	)	)	PUNCT
inlawrev-2784	593	13	.	.	PUNCT
inlawrev-2784	594	1	see	see	VERB
inlawrev-2784	594	2	supra	supra	PROPN
inlawrev-2784	594	3	note	note	PROPN
inlawrev-2784	594	4	26	26	NUM
inlawrev-2784	594	5	for	for	ADP
inlawrev-2784	594	6	text	text	NOUN
inlawrev-2784	594	7	of	of	ADP
inlawrev-2784	594	8	regulation	regulation	NOUN
inlawrev-2784	594	9	.	.	PUNCT
inlawrev-2784	595	1	690	690	NUM
inlawrev-2784	595	2	indiana	indiana	PROPN
inlawrev-2784	595	3	law	law	PROPN
inlawrev-2784	595	4	review	review	NOUN
inlawrev-2784	595	5	[	[	X
inlawrev-2784	595	6	vol	vol	NOUN
inlawrev-2784	595	7	.	.	PUNCT
inlawrev-2784	595	8	21:669	21:669	NUM
inlawrev-2784	595	9	the	the	DET
inlawrev-2784	595	10	question	question	NOUN
inlawrev-2784	595	11	then	then	ADV
inlawrev-2784	595	12	became	become	VERB
inlawrev-2784	595	13	whether	whether	SCONJ
inlawrev-2784	595	14	the	the	DET
inlawrev-2784	595	15	change	change	NOUN
inlawrev-2784	595	16	in	in	ADP
inlawrev-2784	595	17	title	title	NOUN
inlawrev-2784	595	18	effected	effect	VERB
inlawrev-2784	595	19	by	by	ADP
inlawrev-2784	595	20	the	the	DET
inlawrev-2784	595	21	death	death	NOUN
inlawrev-2784	595	22	of	of	ADP
inlawrev-2784	595	23	a	a	DET
inlawrev-2784	595	24	joint	joint	ADJ
inlawrev-2784	595	25	tenant	tenant	NOUN
inlawrev-2784	595	26	in	in	ADP
inlawrev-2784	595	27	nebraska	nebraska	PROPN
inlawrev-2784	595	28	is	be	AUX
inlawrev-2784	595	29	included	include	VERB
inlawrev-2784	595	30	in	in	ADP
inlawrev-2784	595	31	the	the	DET
inlawrev-2784	595	32	meaning	meaning	NOUN
inlawrev-2784	595	33	of	of	ADP
inlawrev-2784	595	34	the	the	DET
inlawrev-2784	595	35	language	language	NOUN
inlawrev-2784	595	36	in	in	ADP
inlawrev-2784	595	37	section	section	NOUN
inlawrev-2784	595	38	2518	2518	NUM
inlawrev-2784	595	39	,	,	PUNCT
inlawrev-2784	595	40	"	"	PUNCT
inlawrev-2784	595	41	transfer	transfer	NOUN
inlawrev-2784	595	42	creating	create	VERB
inlawrev-2784	595	43	an	an	DET
inlawrev-2784	595	44	interest	interest	NOUN
inlawrev-2784	595	45	,	,	PUNCT
inlawrev-2784	595	46	"	"	PUNCT
inlawrev-2784	595	47	which	which	PRON
inlawrev-2784	595	48	was	be	AUX
inlawrev-2784	595	49	considerably	considerably	ADV
inlawrev-2784	595	50	broader	broad	ADJ
inlawrev-2784	595	51	than	than	ADP
inlawrev-2784	595	52	the	the	DET
inlawrev-2784	595	53	previous	previous	ADJ
inlawrev-2784	595	54	regulation	regulation	NOUN
inlawrev-2784	595	55	language	language	NOUN
inlawrev-2784	595	56	,	,	PUNCT
inlawrev-2784	595	57	because	because	SCONJ
inlawrev-2784	595	58	it	it	PRON
inlawrev-2784	595	59	was	be	AUX
inlawrev-2784	595	60	not	not	PART
inlawrev-2784	595	61	restricted	restrict	VERB
inlawrev-2784	595	62	to	to	ADP
inlawrev-2784	595	63	transfers	transfer	NOUN
inlawrev-2784	595	64	from	from	ADP
inlawrev-2784	595	65	a	a	DET
inlawrev-2784	595	66	decedent	decedent	NOUN
inlawrev-2784	595	67	.	.	PUNCT
inlawrev-2784	596	1	^^^	^^^	PUNCT
inlawrev-2784	596	2	in	in	ADP
inlawrev-2784	596	3	examining	examine	VERB
inlawrev-2784	596	4	nebraska	nebraska	PROPN
inlawrev-2784	596	5	law	law	NOUN
inlawrev-2784	596	6	on	on	ADP
inlawrev-2784	596	7	disclaimer	disclaimer	NOUN
inlawrev-2784	596	8	of	of	ADP
inlawrev-2784	596	9	joint	joint	ADJ
inlawrev-2784	596	10	tenancy	tenancy	NOUN
inlawrev-2784	596	11	interest	interest	NOUN
inlawrev-2784	596	12	,	,	PUNCT
inlawrev-2784	596	13	the	the	DET
inlawrev-2784	596	14	court	court	NOUN
inlawrev-2784	596	15	found	find	VERB
inlawrev-2784	596	16	that	that	SCONJ
inlawrev-2784	596	17	the	the	DET
inlawrev-2784	596	18	husband	husband	NOUN
inlawrev-2784	596	19	's	's	PART
inlawrev-2784	596	20	death	death	NOUN
inlawrev-2784	596	21	brought	bring	VERB
inlawrev-2784	596	22	about	about	ADP
inlawrev-2784	596	23	a	a	DET
inlawrev-2784	596	24	transfer	transfer	NOUN
inlawrev-2784	596	25	that	that	PRON
inlawrev-2784	596	26	created	create	VERB
inlawrev-2784	596	27	an	an	DET
inlawrev-2784	596	28	interest	interest	NOUN
inlawrev-2784	596	29	in	in	ADP
inlawrev-2784	596	30	the	the	DET
inlawrev-2784	596	31	surviving	surviving	NOUN
inlawrev-2784	596	32	spouse	spouse	NOUN
inlawrev-2784	596	33	that	that	SCONJ
inlawrev-2784	596	34	she	she	PRON
inlawrev-2784	596	35	did	do	AUX
inlawrev-2784	596	36	not	not	PART
inlawrev-2784	596	37	possess	possess	VERB
inlawrev-2784	596	38	prior	prior	ADV
inlawrev-2784	596	39	to	to	ADP
inlawrev-2784	596	40	his	his	PRON
inlawrev-2784	596	41	death	death	NOUN
inlawrev-2784	596	42	;	;	PUNCT
inlawrev-2784	596	43	an	an	DET
inlawrev-2784	596	44	interest	interest	NOUN
inlawrev-2784	596	45	which	which	PRON
inlawrev-2784	596	46	she	she	PRON
inlawrev-2784	596	47	could	could	AUX
inlawrev-2784	596	48	disclaim	disclaim	VERB
inlawrev-2784	596	49	if	if	SCONJ
inlawrev-2784	596	50	done	do	VERB
inlawrev-2784	596	51	within	within	ADP
inlawrev-2784	596	52	nine	nine	NUM
inlawrev-2784	596	53	months	month	NOUN
inlawrev-2784	596	54	.	.	PUNCT
inlawrev-2784	597	1	'	'	PUNCT
inlawrev-2784	597	2	^^	^^	PUNCT
inlawrev-2784	597	3	under	under	ADP
inlawrev-2784	597	4	nebraska	nebraska	PROPN
inlawrev-2784	597	5	law	law	NOUN
inlawrev-2784	597	6	[	[	X
inlawrev-2784	597	7	tjhe	tjhe	NOUN
inlawrev-2784	597	8	disclaimer	disclaimer	NOUN
inlawrev-2784	597	9	,	,	PUNCT
inlawrev-2784	597	10	which	which	PRON
inlawrev-2784	597	11	relates	relate	VERB
inlawrev-2784	597	12	back	back	ADV
inlawrev-2784	597	13	to	to	ADP
inlawrev-2784	597	14	the	the	DET
inlawrev-2784	597	15	time	time	NOUN
inlawrev-2784	597	16	of	of	ADP
inlawrev-2784	597	17	death	death	NOUN
inlawrev-2784	597	18	,	,	PUNCT
inlawrev-2784	597	19	has	have	VERB
inlawrev-2784	597	20	the	the	DET
inlawrev-2784	597	21	effect	effect	NOUN
inlawrev-2784	597	22	of	of	ADP
inlawrev-2784	597	23	severing	sever	VERB
inlawrev-2784	597	24	the	the	DET
inlawrev-2784	597	25	joint	joint	ADJ
inlawrev-2784	597	26	tenancy	tenancy	NOUN
inlawrev-2784	597	27	by	by	ADP
inlawrev-2784	597	28	destroying	destroy	VERB
inlawrev-2784	597	29	the	the	DET
inlawrev-2784	597	30	right	right	NOUN
inlawrev-2784	597	31	of	of	ADP
inlawrev-2784	597	32	survivorship	survivorship	NOUN
inlawrev-2784	597	33	and	and	CCONJ
inlawrev-2784	597	34	converting	convert	VERB
inlawrev-2784	597	35	the	the	DET
inlawrev-2784	597	36	estate	estate	NOUN
inlawrev-2784	597	37	into	into	ADP
inlawrev-2784	597	38	a	a	DET
inlawrev-2784	597	39	tenancy	tenancy	NOUN
inlawrev-2784	597	40	in	in	ADP
inlawrev-2784	597	41	common	common	ADJ
inlawrev-2784	597	42	between	between	ADP
inlawrev-2784	597	43	the	the	DET
inlawrev-2784	597	44	survivor	survivor	NOUN
inlawrev-2784	597	45	and	and	CCONJ
inlawrev-2784	597	46	the	the	DET
inlawrev-2784	597	47	successor	successor	NOUN
inlawrev-2784	597	48	of	of	ADP
inlawrev-2784	597	49	the	the	DET
inlawrev-2784	597	50	renounced	renounce	VERB
inlawrev-2784	597	51	interest	interest	NOUN
inlawrev-2784	597	52	;	;	PUNCT
inlawrev-2784	597	53	then	then	ADV
inlawrev-2784	597	54	,	,	PUNCT
inlawrev-2784	597	55	as	as	ADP
inlawrev-2784	597	56	a	a	DET
inlawrev-2784	597	57	tenant	tenant	NOUN
inlawrev-2784	597	58	in	in	ADP
inlawrev-2784	597	59	common	common	ADJ
inlawrev-2784	597	60	,	,	PUNCT
inlawrev-2784	597	61	the	the	DET
inlawrev-2784	597	62	survivor	survivor	NOUN
inlawrev-2784	597	63	still	still	ADV
inlawrev-2784	597	64	has	have	VERB
inlawrev-2784	597	65	the	the	DET
inlawrev-2784	597	66	right	right	NOUN
inlawrev-2784	597	67	to	to	PART
inlawrev-2784	597	68	possession	possession	NOUN
inlawrev-2784	597	69	of	of	ADP
inlawrev-2784	597	70	the	the	DET
inlawrev-2784	597	71	entire	entire	ADJ
inlawrev-2784	597	72	property	property	NOUN
inlawrev-2784	597	73	,	,	PUNCT
inlawrev-2784	597	74	subject	subject	ADJ
inlawrev-2784	597	75	to	to	ADP
inlawrev-2784	597	76	the	the	DET
inlawrev-2784	597	77	same	same	ADJ
inlawrev-2784	597	78	right	right	NOUN
inlawrev-2784	597	79	of	of	ADP
inlawrev-2784	597	80	the	the	DET
inlawrev-2784	597	81	other	other	ADJ
inlawrev-2784	597	82	tenant	tenant	NOUN
inlawrev-2784	597	83	.	.	PUNCT
inlawrev-2784	598	1	'	'	PUNCT
inlawrev-2784	598	2	^^	^^	PUNCT
inlawrev-2784	598	3	the	the	DET
inlawrev-2784	598	4	disclaimer	disclaimer	NOUN
inlawrev-2784	598	5	raised	raise	VERB
inlawrev-2784	598	6	no	no	DET
inlawrev-2784	598	7	questions	question	NOUN
inlawrev-2784	598	8	concerning	concern	VERB
inlawrev-2784	598	9	the	the	DET
inlawrev-2784	598	10	acceptance	acceptance	NOUN
inlawrev-2784	598	11	of	of	ADP
inlawrev-2784	598	12	prior	prior	ADJ
inlawrev-2784	598	13	benefits	benefit	NOUN
inlawrev-2784	598	14	.	.	PUNCT
inlawrev-2784	599	1	"	"	PUNCT
inlawrev-2784	599	2	the	the	DET
inlawrev-2784	599	3	only	only	ADJ
inlawrev-2784	599	4	benefits	benefit	NOUN
inlawrev-2784	599	5	that	that	PRON
inlawrev-2784	599	6	could	could	AUX
inlawrev-2784	599	7	be	be	AUX
inlawrev-2784	599	8	accepted	accept	VERB
inlawrev-2784	599	9	from	from	ADP
inlawrev-2784	599	10	the	the	DET
inlawrev-2784	599	11	decedent	decedent	NOUN
inlawrev-2784	599	12	's	's	PART
inlawrev-2784	599	13	interest	interest	NOUN
inlawrev-2784	599	14	before	before	SCONJ
inlawrev-2784	599	15	it	it	PRON
inlawrev-2784	599	16	is	be	AUX
inlawrev-2784	599	17	renounced	renounce	VERB
inlawrev-2784	599	18	that	that	PRON
inlawrev-2784	599	19	are	be	AUX
inlawrev-2784	599	20	not	not	PART
inlawrev-2784	599	21	merely	merely	ADV
inlawrev-2784	599	22	benefits	benefit	VERB
inlawrev-2784	599	23	inherent	inherent	ADJ
inlawrev-2784	599	24	in	in	ADP
inlawrev-2784	599	25	the	the	DET
inlawrev-2784	599	26	survivor	survivor	NOUN
inlawrev-2784	599	27	's	's	PART
inlawrev-2784	599	28	own	own	ADJ
inlawrev-2784	599	29	interest	interest	NOUN
inlawrev-2784	599	30	by	by	ADP
inlawrev-2784	599	31	means	mean	NOUN
inlawrev-2784	599	32	of	of	ADP
inlawrev-2784	599	33	the	the	DET
inlawrev-2784	599	34	unity	unity	NOUN
inlawrev-2784	599	35	of	of	ADP
inlawrev-2784	599	36	possession	possession	NOUN
inlawrev-2784	599	37	common	common	ADJ
inlawrev-2784	599	38	to	to	ADP
inlawrev-2784	599	39	both	both	DET
inlawrev-2784	599	40	estates	estate	NOUN
inlawrev-2784	599	41	are	be	AUX
inlawrev-2784	599	42	those	those	PRON
inlawrev-2784	599	43	that	that	PRON
inlawrev-2784	599	44	could	could	AUX
inlawrev-2784	599	45	be	be	AUX
inlawrev-2784	599	46	obtained	obtain	VERB
inlawrev-2784	599	47	by	by	ADP
inlawrev-2784	599	48	assignment	assignment	NOUN
inlawrev-2784	599	49	,	,	PUNCT
inlawrev-2784	599	50	conveyance	conveyance	NOUN
inlawrev-2784	599	51	,	,	PUNCT
inlawrev-2784	599	52	encumbrance	encumbrance	NOUN
inlawrev-2784	599	53	,	,	PUNCT
inlawrev-2784	599	54	pledge	pledge	NOUN
inlawrev-2784	599	55	or	or	CCONJ
inlawrev-2784	599	56	transfer	transfer	NOUN
inlawrev-2784	599	57	of	of	ADP
inlawrev-2784	599	58	the	the	DET
inlawrev-2784	599	59	property	property	NOUN
inlawrev-2784	599	60	,	,	PUNCT
inlawrev-2784	599	61	"	"	PUNCT
inlawrev-2784	599	62	'	'	PUNCT
inlawrev-2784	599	63	^^	^^	ADP
inlawrev-2784	599	64	none	none	NOUN
inlawrev-2784	599	65	of	of	ADP
inlawrev-2784	599	66	which	which	PRON
inlawrev-2784	599	67	the	the	DET
inlawrev-2784	599	68	surviving	surviving	NOUN
inlawrev-2784	599	69	spouse	spouse	NOUN
inlawrev-2784	599	70	had	have	AUX
inlawrev-2784	599	71	done	do	VERB
inlawrev-2784	599	72	.	.	PUNCT
inlawrev-2784	600	1	in	in	ADP
inlawrev-2784	600	2	addition	addition	NOUN
inlawrev-2784	600	3	to	to	ADP
inlawrev-2784	600	4	using	use	VERB
inlawrev-2784	600	5	the	the	DET
inlawrev-2784	600	6	ferguson	ferguson	PROPN
inlawrev-2784	600	7	court	court	NOUN
inlawrev-2784	600	8	's	's	PART
inlawrev-2784	600	9	rationale	rationale	NOUN
inlawrev-2784	600	10	as	as	ADP
inlawrev-2784	600	11	to	to	ADP
inlawrev-2784	600	12	the	the	DET
inlawrev-2784	600	13	effect	effect	NOUN
inlawrev-2784	600	14	of	of	ADP
inlawrev-2784	600	15	state	state	NOUN
inlawrev-2784	600	16	disclaimer	disclaimer	PROPN
inlawrev-2784	600	17	law	law	NOUN
inlawrev-2784	600	18	,	,	PUNCT
inlawrev-2784	600	19	the	the	DET
inlawrev-2784	600	20	hoffman	hoffman	NOUN
inlawrev-2784	600	21	court	court	NOUN
inlawrev-2784	600	22	went	go	VERB
inlawrev-2784	600	23	on	on	ADP
inlawrev-2784	600	24	to	to	PART
inlawrev-2784	600	25	make	make	VERB
inlawrev-2784	600	26	a	a	DET
inlawrev-2784	600	27	comparison	comparison	NOUN
inlawrev-2784	600	28	between	between	ADP
inlawrev-2784	600	29	disclaiming	disclaim	VERB
inlawrev-2784	600	30	inheritance	inheritance	NOUN
inlawrev-2784	600	31	by	by	ADP
inlawrev-2784	600	32	intestate	intestate	ADJ
inlawrev-2784	600	33	succession	succession	NOUN
inlawrev-2784	600	34	and	and	CCONJ
inlawrev-2784	600	35	disclaiming	disclaim	VERB
inlawrev-2784	600	36	the	the	DET
inlawrev-2784	600	37	survivorship	survivorship	NOUN
inlawrev-2784	600	38	right	right	NOUN
inlawrev-2784	600	39	of	of	ADP
inlawrev-2784	600	40	joint	joint	ADJ
inlawrev-2784	600	41	tenancy	tenancy	NOUN
inlawrev-2784	600	42	property	property	NOUN
inlawrev-2784	600	43	.	.	PUNCT
inlawrev-2784	601	1	^^^	^^^	PUNCT
inlawrev-2784	601	2	from	from	ADP
inlawrev-2784	601	3	this	this	DET
inlawrev-2784	601	4	comparison	comparison	NOUN
inlawrev-2784	601	5	the	the	DET
inlawrev-2784	601	6	court	court	NOUN
inlawrev-2784	601	7	made	make	VERB
inlawrev-2784	601	8	a	a	DET
inlawrev-2784	601	9	very	very	ADV
inlawrev-2784	601	10	convincing	convincing	ADJ
inlawrev-2784	601	11	argument	argument	NOUN
inlawrev-2784	601	12	that	that	SCONJ
inlawrev-2784	601	13	the	the	DET
inlawrev-2784	601	14	two	two	NUM
inlawrev-2784	601	15	should	should	AUX
inlawrev-2784	601	16	be	be	AUX
inlawrev-2784	601	17	treated	treat	VERB
inlawrev-2784	601	18	the	the	DET
inlawrev-2784	601	19	same	same	ADJ
inlawrev-2784	601	20	.	.	PUNCT
inlawrev-2784	602	1	the	the	DET
inlawrev-2784	602	2	court	court	NOUN
inlawrev-2784	602	3	reasoned	reason	VERB
inlawrev-2784	602	4	that	that	SCONJ
inlawrev-2784	602	5	an	an	DET
inlawrev-2784	602	6	heir	heir	NOUN
inlawrev-2784	602	7	after	after	ADP
inlawrev-2784	602	8	disclaiming	disclaim	VERB
inlawrev-2784	602	9	her	her	PRON
inlawrev-2784	602	10	inheritance	inheritance	NOUN
inlawrev-2784	602	11	is	be	AUX
inlawrev-2784	602	12	left	leave	VERB
inlawrev-2784	602	13	in	in	ADP
inlawrev-2784	602	14	the	the	DET
inlawrev-2784	602	15	same	same	ADJ
inlawrev-2784	602	16	position	position	NOUN
inlawrev-2784	602	17	as	as	ADP
inlawrev-2784	602	18	before	before	ADP
inlawrev-2784	602	19	the	the	DET
inlawrev-2784	602	20	intestate	intestate	NOUN
inlawrev-2784	602	21	's	's	PART
inlawrev-2784	602	22	death	death	NOUN
inlawrev-2784	602	23	,	,	PUNCT
inlawrev-2784	602	24	except	except	SCONJ
inlawrev-2784	602	25	that	that	SCONJ
inlawrev-2784	602	26	now	now	ADV
inlawrev-2784	602	27	she	she	PRON
inlawrev-2784	602	28	no	no	ADV
inlawrev-2784	602	29	longer	long	ADV
inlawrev-2784	602	30	has	have	AUX
inlawrev-2784	602	31	an	an	DET
inlawrev-2784	602	32	expectancy	expectancy	NOUN
inlawrev-2784	602	33	of	of	ADP
inlawrev-2784	602	34	inheritance	inheritance	NOUN
inlawrev-2784	602	35	.	.	PUNCT
inlawrev-2784	603	1	the	the	DET
inlawrev-2784	603	2	court	court	NOUN
inlawrev-2784	603	3	continued	continue	VERB
inlawrev-2784	603	4	by	by	ADP
inlawrev-2784	603	5	pointing	point	VERB
inlawrev-2784	603	6	out	out	ADP
inlawrev-2784	603	7	that	that	SCONJ
inlawrev-2784	603	8	in	in	ADP
inlawrev-2784	603	9	either	either	DET
inlawrev-2784	603	10	case	case	NOUN
inlawrev-2784	603	11	(	(	PUNCT
inlawrev-2784	603	12	that	that	PRON
inlawrev-2784	603	13	of	of	ADP
inlawrev-2784	603	14	a	a	DET
inlawrev-2784	603	15	joint	joint	ADJ
inlawrev-2784	603	16	tenancy	tenancy	NOUN
inlawrev-2784	603	17	or	or	CCONJ
inlawrev-2784	603	18	intestate	intestate	ADJ
inlawrev-2784	603	19	succession	succession	NOUN
inlawrev-2784	603	20	)	)	PUNCT
inlawrev-2784	603	21	the	the	DET
inlawrev-2784	603	22	prior	prior	ADJ
inlawrev-2784	603	23	interest	interest	NOUN
inlawrev-2784	603	24	holder	holder	NOUN
inlawrev-2784	603	25	could	could	AUX
inlawrev-2784	603	26	have	have	AUX
inlawrev-2784	603	27	done	do	VERB
inlawrev-2784	603	28	an	an	DET
inlawrev-2784	603	29	inter	inter	ADJ
inlawrev-2784	603	30	vivos	vivos	ADJ
inlawrev-2784	603	31	act	act	NOUN
inlawrev-2784	603	32	"	"	PUNCT
inlawrev-2784	603	33	by	by	ADP
inlawrev-2784	603	34	making	make	VERB
inlawrev-2784	603	35	a	a	DET
inlawrev-2784	603	36	will	will	NOUN
inlawrev-2784	603	37	,	,	PUNCT
inlawrev-2784	603	38	in	in	ADP
inlawrev-2784	603	39	the	the	DET
inlawrev-2784	603	40	case	case	NOUN
inlawrev-2784	603	41	of	of	ADP
inlawrev-2784	603	42	inheritance	inheritance	NOUN
inlawrev-2784	603	43	,	,	PUNCT
inlawrev-2784	603	44	or	or	CCONJ
inlawrev-2784	603	45	by	by	ADP
inlawrev-2784	603	46	severing	sever	VERB
inlawrev-2784	603	47	the	the	DET
inlawrev-2784	603	48	joint	joint	ADJ
inlawrev-2784	603	49	tenancy	tenancy	NOUN
inlawrev-2784	603	50	unilaterally	unilaterally	ADV
inlawrev-2784	603	51	.	.	PUNCT
inlawrev-2784	603	52	.	.	PUNCT
inlawrev-2784	604	1	.—to	.—to	PROPN
inlawrev-2784	605	1	defeat	defeat	VERB
inlawrev-2784	605	2	the	the	DET
inlawrev-2784	605	3	heir	heir	NOUN
inlawrev-2784	605	4	's	's	PART
inlawrev-2784	605	5	or	or	CCONJ
inlawrev-2784	605	6	co'^'hoffman	co'^'hoffman	NOUN
inlawrev-2784	605	7	,	,	PUNCT
inlawrev-2784	605	8	85	85	NUM
inlawrev-2784	605	9	-	-	SYM
inlawrev-2784	605	10	2	2	NUM
inlawrev-2784	605	11	u.s	u.s	PROPN
inlawrev-2784	605	12	.	.	PROPN
inlawrev-2784	605	13	tax	tax	PROPN
inlawrev-2784	605	14	cas	cas	PROPN
inlawrev-2784	605	15	.	.	PUNCT
inlawrev-2784	606	1	at	at	ADP
inlawrev-2784	606	2	90,434	90,434	NUM
inlawrev-2784	606	3	.	.	PUNCT
inlawrev-2784	606	4	'	'	PUNCT
inlawrev-2784	606	5	^'id	^'id	NUM
inlawrev-2784	606	6	.	.	PUNCT
inlawrev-2784	606	7	'	'	PUNCT
inlawrev-2784	606	8	^hd	^hd	ADV
inlawrev-2784	606	9	.	.	PUNCT
inlawrev-2784	606	10	''	''	PUNCT
inlawrev-2784	606	11	hd	hd	VERB
inlawrev-2784	606	12	.	.	PUNCT
inlawrev-2784	607	1	at	at	ADP
inlawrev-2784	607	2	90,435	90,435	NUM
inlawrev-2784	607	3	.	.	PUNCT
inlawrev-2784	608	1	1988	1988	NUM
inlawrev-2784	608	2	]	]	PUNCT
inlawrev-2784	608	3	disclaimer	disclaimer	NOUN
inlawrev-2784	608	4	of	of	ADP
inlawrev-2784	608	5	joint	joint	ADJ
inlawrev-2784	608	6	tenancy	tenancy	NOUN
inlawrev-2784	608	7	691	691	NUM
inlawrev-2784	608	8	owner	owner	NOUN
inlawrev-2784	608	9	's	's	PART
inlawrev-2784	608	10	expectancy	expectancy	NOUN
inlawrev-2784	608	11	.	.	PUNCT
inlawrev-2784	609	1	and	and	CCONJ
inlawrev-2784	609	2	in	in	ADP
inlawrev-2784	609	3	each	each	DET
inlawrev-2784	609	4	case	case	NOUN
inlawrev-2784	609	5	the	the	DET
inlawrev-2784	609	6	value	value	NOUN
inlawrev-2784	609	7	of	of	ADP
inlawrev-2784	609	8	the	the	DET
inlawrev-2784	609	9	decedent	decedent	NOUN
inlawrev-2784	609	10	's	's	PART
inlawrev-2784	609	11	interest	interest	NOUN
inlawrev-2784	609	12	is	be	AUX
inlawrev-2784	609	13	included	include	VERB
inlawrev-2784	609	14	in	in	ADP
inlawrev-2784	609	15	the	the	DET
inlawrev-2784	609	16	gross	gross	ADJ
inlawrev-2784	609	17	estate	estate	NOUN
inlawrev-2784	609	18	for	for	ADP
inlawrev-2784	609	19	death	death	NOUN
inlawrev-2784	609	20	tax	tax	NOUN
inlawrev-2784	609	21	purposes	purpose	NOUN
inlawrev-2784	609	22	.	.	PUNCT
inlawrev-2784	610	1	"	"	PUNCT
inlawrev-2784	610	2	^^	^^	NUM
inlawrev-2784	610	3	'	'	PUNCT
inlawrev-2784	610	4	in	in	ADP
inlawrev-2784	610	5	both	both	CCONJ
inlawrev-2784	610	6	ferguson	ferguson	NOUN
inlawrev-2784	610	7	and	and	CCONJ
inlawrev-2784	610	8	hoffman	hoffman	NOUN
inlawrev-2784	610	9	the	the	DET
inlawrev-2784	610	10	outcome	outcome	NOUN
inlawrev-2784	610	11	was	be	AUX
inlawrev-2784	610	12	very	very	ADV
inlawrev-2784	610	13	dependent	dependent	ADJ
inlawrev-2784	610	14	on	on	ADP
inlawrev-2784	610	15	state	state	NOUN
inlawrev-2784	610	16	law	law	NOUN
inlawrev-2784	610	17	.	.	PUNCT
inlawrev-2784	611	1	such	such	ADJ
inlawrev-2784	611	2	dependency	dependency	NOUN
inlawrev-2784	611	3	is	be	AUX
inlawrev-2784	611	4	in	in	ADP
inlawrev-2784	611	5	direct	direct	ADJ
inlawrev-2784	611	6	conflict	conflict	NOUN
inlawrev-2784	611	7	with	with	ADP
inlawrev-2784	611	8	one	one	NUM
inlawrev-2784	611	9	of	of	ADP
inlawrev-2784	611	10	congress	congress	PROPN
inlawrev-2784	611	11	'	'	PART
inlawrev-2784	611	12	main	main	ADJ
inlawrev-2784	611	13	goals	goal	NOUN
inlawrev-2784	611	14	in	in	ADP
inlawrev-2784	611	15	passing	pass	VERB
inlawrev-2784	611	16	section	section	NOUN
inlawrev-2784	611	17	2518	2518	NUM
inlawrev-2784	611	18	—	—	PUNCT
inlawrev-2784	611	19	to	to	PART
inlawrev-2784	611	20	make	make	VERB
inlawrev-2784	611	21	a	a	DET
inlawrev-2784	611	22	uniform	uniform	ADJ
inlawrev-2784	611	23	federal	federal	ADJ
inlawrev-2784	611	24	disclaimer	disclaimer	PROPN
inlawrev-2784	611	25	law	law	NOUN
inlawrev-2784	611	26	that	that	PRON
inlawrev-2784	611	27	was	be	AUX
inlawrev-2784	611	28	not	not	PART
inlawrev-2784	611	29	dependent	dependent	ADJ
inlawrev-2784	611	30	on	on	ADP
inlawrev-2784	611	31	state	state	NOUN
inlawrev-2784	611	32	or	or	CCONJ
inlawrev-2784	611	33	local	local	ADJ
inlawrev-2784	611	34	law.^^^	law.^^^	PROPN
inlawrev-2784	611	35	neither	neither	DET
inlawrev-2784	611	36	case	case	NOUN
inlawrev-2784	611	37	addressed	address	VERB
inlawrev-2784	611	38	the	the	DET
inlawrev-2784	611	39	issue	issue	NOUN
inlawrev-2784	611	40	of	of	ADP
inlawrev-2784	611	41	whether	whether	SCONJ
inlawrev-2784	611	42	the	the	DET
inlawrev-2784	611	43	transfer	transfer	NOUN
inlawrev-2784	611	44	from	from	ADP
inlawrev-2784	611	45	which	which	PRON
inlawrev-2784	611	46	the	the	DET
inlawrev-2784	611	47	time	time	NOUN
inlawrev-2784	611	48	limit	limit	NOUN
inlawrev-2784	611	49	ran	run	VERB
inlawrev-2784	611	50	had	have	AUX
inlawrev-2784	611	51	to	to	PART
inlawrev-2784	611	52	be	be	AUX
inlawrev-2784	611	53	taxable	taxable	ADJ
inlawrev-2784	611	54	under	under	ADP
inlawrev-2784	611	55	section	section	NOUN
inlawrev-2784	611	56	2518	2518	NUM
inlawrev-2784	611	57	,	,	PUNCT
inlawrev-2784	611	58	which	which	PRON
inlawrev-2784	611	59	was	be	AUX
inlawrev-2784	611	60	also	also	ADV
inlawrev-2784	611	61	an	an	DET
inlawrev-2784	611	62	intent	intent	NOUN
inlawrev-2784	611	63	of	of	ADP
inlawrev-2784	611	64	congress	congress	PROPN
inlawrev-2784	611	65	when	when	SCONJ
inlawrev-2784	611	66	it	it	PRON
inlawrev-2784	611	67	enacted	enact	VERB
inlawrev-2784	611	68	the	the	DET
inlawrev-2784	611	69	section	section	NOUN
inlawrev-2784	611	70	.	.	PUNCT
inlawrev-2784	612	1	both	both	DET
inlawrev-2784	612	2	courts	court	NOUN
inlawrev-2784	612	3	,	,	PUNCT
inlawrev-2784	612	4	however	however	ADV
inlawrev-2784	612	5	,	,	PUNCT
inlawrev-2784	612	6	did	do	AUX
inlawrev-2784	612	7	show	show	VERB
inlawrev-2784	612	8	a	a	DET
inlawrev-2784	612	9	wiuingness	wiuingness	NOUN
inlawrev-2784	612	10	to	to	PART
inlawrev-2784	612	11	circumvent	circumvent	VERB
inlawrev-2784	612	12	the	the	DET
inlawrev-2784	612	13	service	service	NOUN
inlawrev-2784	612	14	's	's	PART
inlawrev-2784	612	15	position	position	NOUN
inlawrev-2784	612	16	that	that	SCONJ
inlawrev-2784	612	17	an	an	DET
inlawrev-2784	612	18	effective	effective	ADJ
inlawrev-2784	612	19	disclaimer	disclaimer	NOUN
inlawrev-2784	612	20	of	of	ADP
inlawrev-2784	612	21	a	a	DET
inlawrev-2784	612	22	joint	joint	ADJ
inlawrev-2784	612	23	tenancy	tenancy	NOUN
inlawrev-2784	612	24	interest	interest	NOUN
inlawrev-2784	612	25	must	must	AUX
inlawrev-2784	612	26	be	be	AUX
inlawrev-2784	612	27	done	do	VERB
inlawrev-2784	612	28	within	within	ADP
inlawrev-2784	612	29	nine	nine	NUM
inlawrev-2784	612	30	months	month	NOUN
inlawrev-2784	612	31	of	of	ADP
inlawrev-2784	612	32	the	the	DET
inlawrev-2784	612	33	creation	creation	NOUN
inlawrev-2784	612	34	of	of	ADP
inlawrev-2784	612	35	the	the	DET
inlawrev-2784	612	36	tenancy	tenancy	NOUN
inlawrev-2784	612	37	.	.	PUNCT
inlawrev-2784	613	1	iv	iv	X
inlawrev-2784	613	2	.	.	PUNCT
inlawrev-2784	614	1	the	the	DET
inlawrev-2784	614	2	kennedy	kennedy	PROPN
inlawrev-2784	614	3	case	case	PROPN
inlawrev-2784	614	4	a.	a.	NOUN
inlawrev-2784	614	5	the	the	DET
inlawrev-2784	614	6	facts	fact	NOUN
inlawrev-2784	614	7	in	in	ADP
inlawrev-2784	614	8	1953	1953	NUM
inlawrev-2784	614	9	,	,	PUNCT
inlawrev-2784	614	10	frank	frank	PROPN
inlawrev-2784	614	11	kennedy	kennedy	PROPN
inlawrev-2784	614	12	acquired	acquire	VERB
inlawrev-2784	614	13	160	160	NUM
inlawrev-2784	614	14	acres	acre	NOUN
inlawrev-2784	614	15	of	of	ADP
inlawrev-2784	614	16	luinois	luinois	ADJ
inlawrev-2784	614	17	farmland	farmland	NOUN
inlawrev-2784	614	18	.	.	PUNCT
inlawrev-2784	615	1	frank	frank	PROPN
inlawrev-2784	615	2	then	then	ADV
inlawrev-2784	615	3	created	create	VERB
inlawrev-2784	615	4	a	a	DET
inlawrev-2784	615	5	joint	joint	ADJ
inlawrev-2784	615	6	tenancy	tenancy	NOUN
inlawrev-2784	615	7	with	with	ADP
inlawrev-2784	615	8	the	the	DET
inlawrev-2784	615	9	right	right	NOUN
inlawrev-2784	615	10	of	of	ADP
inlawrev-2784	615	11	survivorship	survivorship	NOUN
inlawrev-2784	615	12	with	with	ADP
inlawrev-2784	615	13	his	his	PRON
inlawrev-2784	615	14	wife	wife	NOUN
inlawrev-2784	615	15	,	,	PUNCT
inlawrev-2784	615	16	pearl	pearl	PROPN
inlawrev-2784	615	17	kennedy	kennedy	PROPN
inlawrev-2784	615	18	,	,	PUNCT
inlawrev-2784	615	19	by	by	ADP
inlawrev-2784	615	20	transferring	transfer	VERB
inlawrev-2784	615	21	a	a	DET
inlawrev-2784	615	22	one	one	NUM
inlawrev-2784	615	23	-	-	PUNCT
inlawrev-2784	615	24	half	half	NOUN
inlawrev-2784	615	25	undivided	undivided	ADJ
inlawrev-2784	615	26	interest	interest	NOUN
inlawrev-2784	615	27	in	in	ADP
inlawrev-2784	615	28	the	the	DET
inlawrev-2784	615	29	farmland	farmland	NOUN
inlawrev-2784	615	30	to	to	ADP
inlawrev-2784	615	31	her	she	PRON
inlawrev-2784	615	32	.	.	PUNCT
inlawrev-2784	615	33	'	'	PUNCT
inlawrev-2784	615	34	"	"	PUNCT
inlawrev-2784	616	1	frank	frank	PROPN
inlawrev-2784	616	2	died	die	VERB
inlawrev-2784	616	3	in	in	ADP
inlawrev-2784	616	4	1978	1978	NUM
inlawrev-2784	616	5	and	and	CCONJ
inlawrev-2784	616	6	within	within	ADP
inlawrev-2784	616	7	nine	nine	NUM
inlawrev-2784	616	8	months	month	NOUN
inlawrev-2784	616	9	of	of	ADP
inlawrev-2784	616	10	his	his	PRON
inlawrev-2784	616	11	death	death	NOUN
inlawrev-2784	616	12	pearl	pearl	NOUN
inlawrev-2784	616	13	disclaimed	disclaim	VERB
inlawrev-2784	616	14	the	the	DET
inlawrev-2784	616	15	interest	interest	NOUN
inlawrev-2784	616	16	she	she	PRON
inlawrev-2784	616	17	had	have	AUX
inlawrev-2784	616	18	acquired	acquire	VERB
inlawrev-2784	616	19	in	in	ADP
inlawrev-2784	616	20	the	the	DET
inlawrev-2784	616	21	farm	farm	NOUN
inlawrev-2784	616	22	by	by	ADP
inlawrev-2784	616	23	surviving	survive	VERB
inlawrev-2784	616	24	frank	frank	PROPN
inlawrev-2784	616	25	.	.	PUNCT
inlawrev-2784	617	1	under	under	ADP
inlawrev-2784	617	2	the	the	DET
inlawrev-2784	617	3	law	law	NOUN
inlawrev-2784	617	4	of	of	ADP
inlawrev-2784	617	5	illinois	illinois	PROPN
inlawrev-2784	617	6	,	,	PUNCT
inlawrev-2784	617	7	this	this	DET
inlawrev-2784	617	8	former	former	ADJ
inlawrev-2784	617	9	interest	interest	NOUN
inlawrev-2784	617	10	of	of	ADP
inlawrev-2784	617	11	frank	frank	PROPN
inlawrev-2784	617	12	's	's	PART
inlawrev-2784	617	13	passed	pass	VERB
inlawrev-2784	617	14	to	to	ADP
inlawrev-2784	617	15	the	the	DET
inlawrev-2784	617	16	kennedy	kennedy	PROPN
inlawrev-2784	617	17	's	's	PART
inlawrev-2784	617	18	daughter	daughter	NOUN
inlawrev-2784	617	19	,	,	PUNCT
inlawrev-2784	617	20	marsha	marsha	PROPN
inlawrev-2784	617	21	.	.	PUNCT
inlawrev-2784	618	1	the	the	DET
inlawrev-2784	618	2	irs	irs	PROPN
inlawrev-2784	618	3	believed	believe	VERB
inlawrev-2784	618	4	that	that	SCONJ
inlawrev-2784	618	5	the	the	DET
inlawrev-2784	618	6	disclaimer	disclaimer	NOUN
inlawrev-2784	618	7	was	be	AUX
inlawrev-2784	618	8	ineffective	ineffective	ADJ
inlawrev-2784	618	9	under	under	ADP
inlawrev-2784	618	10	federal	federal	ADJ
inlawrev-2784	618	11	law	law	NOUN
inlawrev-2784	618	12	resulting	result	VERB
inlawrev-2784	618	13	in	in	ADP
inlawrev-2784	618	14	the	the	DET
inlawrev-2784	618	15	property	property	NOUN
inlawrev-2784	618	16	vesting	vest	VERB
inlawrev-2784	618	17	in	in	ADP
inlawrev-2784	618	18	pearl	pearl	NOUN
inlawrev-2784	618	19	and	and	CCONJ
inlawrev-2784	618	20	that	that	SCONJ
inlawrev-2784	618	21	by	by	ADP
inlawrev-2784	618	22	attempting	attempt	VERB
inlawrev-2784	618	23	to	to	PART
inlawrev-2784	618	24	now	now	ADV
inlawrev-2784	618	25	disclaim	disclaim	VERB
inlawrev-2784	618	26	the	the	DET
inlawrev-2784	618	27	property	property	NOUN
inlawrev-2784	618	28	under	under	ADP
inlawrev-2784	618	29	state	state	NOUN
inlawrev-2784	618	30	law	law	NOUN
inlawrev-2784	618	31	,	,	PUNCT
inlawrev-2784	618	32	pearl	pearl	NOUN
inlawrev-2784	618	33	was	be	AUX
inlawrev-2784	618	34	transferring	transfer	VERB
inlawrev-2784	618	35	her	her	PRON
inlawrev-2784	618	36	property	property	NOUN
inlawrev-2784	618	37	to	to	ADP
inlawrev-2784	618	38	her	her	PRON
inlawrev-2784	618	39	daughter	daughter	NOUN
inlawrev-2784	618	40	which	which	PRON
inlawrev-2784	618	41	resulted	result	VERB
inlawrev-2784	618	42	in	in	ADP
inlawrev-2784	618	43	a	a	DET
inlawrev-2784	618	44	taxable	taxable	ADJ
inlawrev-2784	618	45	gift	gift	NOUN
inlawrev-2784	618	46	.	.	PUNCT
inlawrev-2784	619	1	'^	'^	AUX
inlawrev-2784	619	2	'	'	VERB
inlawrev-2784	619	3	*	*	PUNCT
inlawrev-2784	619	4	relying	rely	VERB
inlawrev-2784	619	5	on	on	ADP
inlawrev-2784	619	6	the	the	DET
inlawrev-2784	619	7	1982	1982	NUM
inlawrev-2784	619	8	supreme	supreme	PROPN
inlawrev-2784	619	9	court	court	PROPN
inlawrev-2784	619	10	case	case	NOUN
inlawrev-2784	619	11	of	of	ADP
inlawrev-2784	619	12	jewett	jewett	PROPN
inlawrev-2784	619	13	v.	v.	PROPN
inlawrev-2784	619	14	commissioner	commissioner	PROPN
inlawrev-2784	619	15	,	,	PUNCT
inlawrev-2784	619	16	^^^	^^^	ADP
inlawrev-2784	619	17	the	the	DET
inlawrev-2784	619	18	tax	tax	NOUN
inlawrev-2784	619	19	court	court	NOUN
inlawrev-2784	619	20	agreed	agree	VERB
inlawrev-2784	619	21	,	,	PUNCT
inlawrev-2784	619	22	holding	hold	VERB
inlawrev-2784	619	23	that	that	DET
inlawrev-2784	619	24	pearl	pearl	NOUN
inlawrev-2784	619	25	's	's	PART
inlawrev-2784	619	26	time	time	NOUN
inlawrev-2784	619	27	to	to	PART
inlawrev-2784	619	28	make	make	VERB
inlawrev-2784	619	29	a	a	DET
inlawrev-2784	619	30	*	*	ADJ
inlawrev-2784	619	31	'	'	PUNCT
inlawrev-2784	619	32	quahfied	quahfied	ADJ
inlawrev-2784	619	33	"	"	PUNCT
inlawrev-2784	619	34	disclaimer	disclaimer	NOUN
inlawrev-2784	619	35	(	(	PUNCT
inlawrev-2784	619	36	one	one	NOUN
inlawrev-2784	619	37	that	that	PRON
inlawrev-2784	619	38	avoids	avoid	VERB
inlawrev-2784	619	39	the	the	DET
inlawrev-2784	619	40	'	'	NOUN
inlawrev-2784	619	41	^'id	^'id	NUM
inlawrev-2784	619	42	.	.	PUNCT
inlawrev-2784	620	1	(	(	PUNCT
inlawrev-2784	620	2	citing	cite	VERB
inlawrev-2784	620	3	i.r.c	i.r.c	NOUN
inlawrev-2784	620	4	.	.	PUNCT
inlawrev-2784	621	1	§	§	PROPN
inlawrev-2784	621	2	2040(a	2040(a	NUM
inlawrev-2784	621	3	)	)	PUNCT
inlawrev-2784	621	4	;	;	PUNCT
inlawrev-2784	622	1	treas	treas	PROPN
inlawrev-2784	622	2	.	.	PUNCT
inlawrev-2784	623	1	reg	reg	PROPN
inlawrev-2784	623	2	.	.	PUNCT
inlawrev-2784	624	1	§	§	PROPN
inlawrev-2784	624	2	20.2040	20.2040	NUM
inlawrev-2784	624	3	-	-	NUM
inlawrev-2784	624	4	l(a	l(a	PROPN
inlawrev-2784	624	5	)	)	PUNCT
inlawrev-2784	624	6	,	,	PUNCT
inlawrev-2784	624	7	-1(b	-1(b	NOUN
inlawrev-2784	624	8	)	)	PUNCT
inlawrev-2784	624	9	)	)	PUNCT
inlawrev-2784	624	10	.	.	PUNCT
inlawrev-2784	625	1	'	'	PUNCT
inlawrev-2784	625	2	"	"	PUNCT
inlawrev-2784	625	3	5ee	5ee	ADJ
inlawrev-2784	625	4	supra	supra	ADJ
inlawrev-2784	625	5	text	text	NOUN
inlawrev-2784	625	6	accompanying	accompanying	ADJ
inlawrev-2784	625	7	notes	note	NOUN
inlawrev-2784	625	8	94	94	NUM
inlawrev-2784	625	9	-	-	SYM
inlawrev-2784	625	10	107	107	NUM
inlawrev-2784	625	11	.	.	PUNCT
inlawrev-2784	625	12	'	'	PUNCT
inlawrev-2784	626	1	"	"	PUNCT
inlawrev-2784	626	2	kennedy	kennedy	PROPN
inlawrev-2784	626	3	v.	v.	PROPN
inlawrev-2784	626	4	commissioner	commissioner	PROPN
inlawrev-2784	626	5	,	,	PUNCT
inlawrev-2784	626	6	804	804	NUM
inlawrev-2784	626	7	f.2d	f.2d	NOUN
inlawrev-2784	626	8	1332	1332	NUM
inlawrev-2784	626	9	,	,	PUNCT
inlawrev-2784	626	10	1333	1333	NUM
inlawrev-2784	626	11	(	(	PUNCT
inlawrev-2784	626	12	7th	7th	ADJ
inlawrev-2784	626	13	cir	cir	NOUN
inlawrev-2784	626	14	.	.	PUNCT
inlawrev-2784	626	15	1986	1986	NUM
inlawrev-2784	626	16	)	)	PUNCT
inlawrev-2784	626	17	.	.	PUNCT
inlawrev-2784	627	1	frank	frank	PROPN
inlawrev-2784	627	2	furnished	furnish	VERB
inlawrev-2784	627	3	all	all	DET
inlawrev-2784	627	4	the	the	DET
inlawrev-2784	627	5	consideration	consideration	NOUN
inlawrev-2784	627	6	for	for	ADP
inlawrev-2784	627	7	the	the	DET
inlawrev-2784	627	8	land	land	NOUN
inlawrev-2784	627	9	.	.	PUNCT
inlawrev-2784	628	1	therefore	therefore	ADV
inlawrev-2784	628	2	,	,	PUNCT
inlawrev-2784	628	3	under	under	ADP
inlawrev-2784	628	4	current	current	ADJ
inlawrev-2784	628	5	law	law	NOUN
inlawrev-2784	628	6	at	at	ADP
inlawrev-2784	628	7	that	that	DET
inlawrev-2784	628	8	time	time	NOUN
inlawrev-2784	628	9	,	,	PUNCT
inlawrev-2784	628	10	although	although	SCONJ
inlawrev-2784	628	11	no	no	DET
inlawrev-2784	628	12	taxable	taxable	ADJ
inlawrev-2784	628	13	gift	gift	NOUN
inlawrev-2784	628	14	was	be	AUX
inlawrev-2784	628	15	reported	report	VERB
inlawrev-2784	628	16	,	,	PUNCT
inlawrev-2784	628	17	one	one	PRON
inlawrev-2784	628	18	took	take	VERB
inlawrev-2784	628	19	place	place	NOUN
inlawrev-2784	628	20	for	for	ADP
inlawrev-2784	628	21	the	the	DET
inlawrev-2784	628	22	undivided	undivided	ADJ
inlawrev-2784	628	23	one	one	NUM
inlawrev-2784	628	24	-	-	PUNCT
inlawrev-2784	628	25	half	half	NOUN
inlawrev-2784	628	26	interest	interest	NOUN
inlawrev-2784	628	27	transferred	transfer	VERB
inlawrev-2784	628	28	to	to	ADP
inlawrev-2784	628	29	pearl	pearl	NOUN
inlawrev-2784	628	30	.	.	PUNCT
inlawrev-2784	629	1	the	the	DET
inlawrev-2784	629	2	internal	internal	PROPN
inlawrev-2784	629	3	revenue	revenue	NOUN
inlawrev-2784	629	4	code	code	NOUN
inlawrev-2784	629	5	was	be	AUX
inlawrev-2784	629	6	amended	amend	VERB
inlawrev-2784	629	7	effective	effective	ADJ
inlawrev-2784	629	8	1954	1954	NUM
inlawrev-2784	629	9	to	to	PART
inlawrev-2784	629	10	create	create	VERB
inlawrev-2784	629	11	a	a	DET
inlawrev-2784	629	12	special	special	ADJ
inlawrev-2784	629	13	treatment	treatment	NOUN
inlawrev-2784	629	14	of	of	ADP
inlawrev-2784	629	15	marital	marital	ADJ
inlawrev-2784	629	16	joint	joint	ADJ
inlawrev-2784	629	17	tenancies	tenancy	NOUN
inlawrev-2784	629	18	.	.	PUNCT
inlawrev-2784	630	1	see	see	VERB
inlawrev-2784	630	2	i.r.c	i.r.c	NOUN
inlawrev-2784	630	3	.	.	PUNCT
inlawrev-2784	631	1	§	§	PROPN
inlawrev-2784	631	2	2515	2515	NUM
inlawrev-2784	631	3	(	(	PUNCT
inlawrev-2784	631	4	repealed	repeal	VERB
inlawrev-2784	631	5	effective	effective	ADJ
inlawrev-2784	631	6	1982	1982	NUM
inlawrev-2784	631	7	)	)	PUNCT
inlawrev-2784	631	8	.	.	PUNCT
inlawrev-2784	632	1	it	it	PRON
inlawrev-2784	632	2	now	now	ADV
inlawrev-2784	632	3	allows	allow	VERB
inlawrev-2784	632	4	a	a	DET
inlawrev-2784	632	5	deduction	deduction	NOUN
inlawrev-2784	632	6	equal	equal	ADJ
inlawrev-2784	632	7	to	to	ADP
inlawrev-2784	632	8	the	the	DET
inlawrev-2784	632	9	value	value	NOUN
inlawrev-2784	632	10	of	of	ADP
inlawrev-2784	632	11	gifts	gift	NOUN
inlawrev-2784	632	12	to	to	ADP
inlawrev-2784	632	13	a	a	DET
inlawrev-2784	632	14	spouse	spouse	NOUN
inlawrev-2784	632	15	.	.	PUNCT
inlawrev-2784	633	1	see	see	VERB
inlawrev-2784	633	2	i.r.c	i.r.c	NOUN
inlawrev-2784	633	3	.	.	PUNCT
inlawrev-2784	634	1	§	§	PROPN
inlawrev-2784	634	2	2523(a	2523(a	NUM
inlawrev-2784	634	3	)	)	PUNCT
inlawrev-2784	634	4	and	and	CCONJ
inlawrev-2784	634	5	(	(	PUNCT
inlawrev-2784	634	6	d	d	NOUN
inlawrev-2784	634	7	)	)	PUNCT
inlawrev-2784	634	8	(	(	PUNCT
inlawrev-2784	634	9	1987	1987	NUM
inlawrev-2784	634	10	)	)	PUNCT
inlawrev-2784	634	11	.	.	PUNCT
inlawrev-2784	635	1	however	however	ADV
inlawrev-2784	635	2	,	,	PUNCT
inlawrev-2784	635	3	neither	neither	PRON
inlawrev-2784	635	4	of	of	ADP
inlawrev-2784	635	5	these	these	DET
inlawrev-2784	635	6	changes	change	NOUN
inlawrev-2784	635	7	affect	affect	VERB
inlawrev-2784	635	8	the	the	DET
inlawrev-2784	635	9	principal	principal	ADJ
inlawrev-2784	635	10	case	case	NOUN
inlawrev-2784	635	11	because	because	SCONJ
inlawrev-2784	635	12	the	the	DET
inlawrev-2784	635	13	joint	joint	ADJ
inlawrev-2784	635	14	tenancy	tenancy	NOUN
inlawrev-2784	635	15	was	be	AUX
inlawrev-2784	635	16	created	create	VERB
inlawrev-2784	635	17	in	in	ADP
inlawrev-2784	635	18	1953	1953	NUM
inlawrev-2784	635	19	,	,	PUNCT
inlawrev-2784	635	20	prior	prior	ADV
inlawrev-2784	635	21	to	to	ADP
inlawrev-2784	635	22	these	these	DET
inlawrev-2784	635	23	changes	change	NOUN
inlawrev-2784	635	24	.	.	PUNCT
inlawrev-2784	635	25	''	''	PUNCT
inlawrev-2784	636	1	'	'	PUNCT
inlawrev-2784	636	2	kennedy	kennedy	PROPN
inlawrev-2784	636	3	,	,	PUNCT
inlawrev-2784	636	4	804	804	NUM
inlawrev-2784	636	5	f.2d	f.2d	NOUN
inlawrev-2784	636	6	at	at	ADP
inlawrev-2784	636	7	1333	1333	NUM
inlawrev-2784	636	8	.	.	PUNCT
inlawrev-2784	636	9	'	'	PUNCT
inlawrev-2784	637	1	"	"	PUNCT
inlawrev-2784	637	2	455	455	NUM
inlawrev-2784	637	3	u.s	u.s	PROPN
inlawrev-2784	637	4	.	.	PROPN
inlawrev-2784	637	5	305	305	NUM
inlawrev-2784	637	6	(	(	PUNCT
inlawrev-2784	637	7	1982	1982	NUM
inlawrev-2784	637	8	)	)	PUNCT
inlawrev-2784	637	9	.	.	PUNCT
inlawrev-2784	638	1	692	692	NUM
inlawrev-2784	638	2	indiana	indiana	PROPN
inlawrev-2784	638	3	law	law	PROPN
inlawrev-2784	638	4	review	review	NOUN
inlawrev-2784	638	5	[	[	X
inlawrev-2784	638	6	vol	vol	NOUN
inlawrev-2784	638	7	.	.	PUNCT
inlawrev-2784	639	1	21:669	21:669	NUM
inlawrev-2784	639	2	imposition	imposition	NOUN
inlawrev-2784	639	3	of	of	ADP
inlawrev-2784	639	4	tax	tax	NOUN
inlawrev-2784	639	5	)	)	PUNCT
inlawrev-2784	639	6	had	have	AUX
inlawrev-2784	639	7	been	be	AUX
inlawrev-2784	639	8	running	run	VERB
inlawrev-2784	639	9	since	since	SCONJ
inlawrev-2784	639	10	1953	1953	NUM
inlawrev-2784	639	11	and	and	CCONJ
inlawrev-2784	639	12	therefore	therefore	ADV
inlawrev-2784	639	13	had	have	AUX
inlawrev-2784	639	14	expired	expire	VERB
inlawrev-2784	639	15	long	long	ADV
inlawrev-2784	639	16	before	before	SCONJ
inlawrev-2784	639	17	frank	frank	PROPN
inlawrev-2784	639	18	died	die	VERB
inlawrev-2784	639	19	.	.	PUNCT
inlawrev-2784	640	1	'^^	'^^	PROPN
inlawrev-2784	640	2	the	the	DET
inlawrev-2784	640	3	case	case	NOUN
inlawrev-2784	640	4	was	be	AUX
inlawrev-2784	640	5	appealed	appeal	VERB
inlawrev-2784	640	6	and	and	CCONJ
inlawrev-2784	640	7	the	the	DET
inlawrev-2784	640	8	seventh	seventh	ADJ
inlawrev-2784	640	9	circuit	circuit	NOUN
inlawrev-2784	640	10	became	become	VERB
inlawrev-2784	640	11	the	the	DET
inlawrev-2784	640	12	first	first	ADJ
inlawrev-2784	640	13	court	court	NOUN
inlawrev-2784	640	14	of	of	ADP
inlawrev-2784	640	15	appeals	appeal	NOUN
inlawrev-2784	640	16	to	to	PART
inlawrev-2784	640	17	consider	consider	VERB
inlawrev-2784	640	18	the	the	DET
inlawrev-2784	640	19	appropriate	appropriate	ADJ
inlawrev-2784	640	20	treatment	treatment	NOUN
inlawrev-2784	640	21	of	of	ADP
inlawrev-2784	640	22	disclaimed	disclaim	VERB
inlawrev-2784	640	23	interests	interest	NOUN
inlawrev-2784	640	24	in	in	ADP
inlawrev-2784	640	25	real	real	ADJ
inlawrev-2784	640	26	estate	estate	NOUN
inlawrev-2784	640	27	held	hold	VERB
inlawrev-2784	640	28	through	through	ADP
inlawrev-2784	640	29	joint	joint	ADJ
inlawrev-2784	640	30	tenancies	tenancy	NOUN
inlawrev-2784	640	31	.	.	PUNCT
inlawrev-2784	641	1	'	'	PUNCT
inlawrev-2784	641	2	^^	^^	PUNCT
inlawrev-2784	641	3	the	the	DET
inlawrev-2784	641	4	seventh	seventh	ADJ
inlawrev-2784	641	5	circuit	circuit	NOUN
inlawrev-2784	641	6	disagreed	disagree	VERB
inlawrev-2784	641	7	with	with	ADP
inlawrev-2784	641	8	the	the	DET
inlawrev-2784	641	9	lower	low	ADJ
inlawrev-2784	641	10	tax	tax	NOUN
inlawrev-2784	641	11	court	court	NOUN
inlawrev-2784	641	12	holding	holding	NOUN
inlawrev-2784	641	13	and	and	CCONJ
inlawrev-2784	641	14	its	its	PRON
inlawrev-2784	641	15	application	application	NOUN
inlawrev-2784	641	16	of	of	ADP
inlawrev-2784	641	17	the	the	DET
inlawrev-2784	641	18	jewett	jewett	PROPN
inlawrev-2784	641	19	case	case	NOUN
inlawrev-2784	641	20	.	.	PUNCT
inlawrev-2784	642	1	because	because	SCONJ
inlawrev-2784	642	2	illinois	illinois	PROPN
inlawrev-2784	642	3	state	state	PROPN
inlawrev-2784	642	4	law	law	NOUN
inlawrev-2784	642	5	allowed	allow	VERB
inlawrev-2784	642	6	either	either	CCONJ
inlawrev-2784	642	7	joint	joint	ADJ
inlawrev-2784	642	8	tenant	tenant	NOUN
inlawrev-2784	642	9	to	to	PART
inlawrev-2784	642	10	partition	partition	VERB
inlawrev-2784	642	11	the	the	DET
inlawrev-2784	642	12	property	property	NOUN
inlawrev-2784	642	13	at	at	ADP
inlawrev-2784	642	14	will	will	NOUN
inlawrev-2784	642	15	,	,	PUNCT
inlawrev-2784	642	16	the	the	DET
inlawrev-2784	642	17	seventh	seventh	ADJ
inlawrev-2784	642	18	circuit	circuit	NOUN
inlawrev-2784	642	19	held	hold	VERB
inlawrev-2784	642	20	that	that	SCONJ
inlawrev-2784	642	21	pearl	pearl	PROPN
inlawrev-2784	642	22	kennedy	kennedy	PROPN
inlawrev-2784	642	23	had	have	AUX
inlawrev-2784	642	24	acquired	acquire	VERB
inlawrev-2784	642	25	the	the	DET
inlawrev-2784	642	26	family	family	NOUN
inlawrev-2784	642	27	farm	farm	NOUN
inlawrev-2784	642	28	in	in	ADP
inlawrev-2784	642	29	two	two	NUM
inlawrev-2784	642	30	steps	step	NOUN
inlawrev-2784	642	31	.	.	PUNCT
inlawrev-2784	643	1	'	'	PUNCT
inlawrev-2784	643	2	^^	^^	PUNCT
inlawrev-2784	643	3	the	the	DET
inlawrev-2784	643	4	first	first	ADJ
inlawrev-2784	643	5	step	step	NOUN
inlawrev-2784	643	6	was	be	AUX
inlawrev-2784	643	7	at	at	ADP
inlawrev-2784	643	8	the	the	DET
inlawrev-2784	643	9	creation	creation	NOUN
inlawrev-2784	643	10	of	of	ADP
inlawrev-2784	643	11	the	the	DET
inlawrev-2784	643	12	tenancy	tenancy	NOUN
inlawrev-2784	643	13	in	in	ADP
inlawrev-2784	643	14	1953	1953	NUM
inlawrev-2784	643	15	when	when	SCONJ
inlawrev-2784	643	16	she	she	PRON
inlawrev-2784	643	17	acquired	acquire	VERB
inlawrev-2784	643	18	an	an	DET
inlawrev-2784	643	19	undivided	undivided	ADJ
inlawrev-2784	643	20	onehalf	onehalf	NOUN
inlawrev-2784	643	21	interest	interest	NOUN
inlawrev-2784	643	22	in	in	ADP
inlawrev-2784	643	23	the	the	DET
inlawrev-2784	643	24	property	property	NOUN
inlawrev-2784	643	25	.	.	PUNCT
inlawrev-2784	644	1	the	the	DET
inlawrev-2784	644	2	second	second	ADJ
inlawrev-2784	644	3	step	step	NOUN
inlawrev-2784	644	4	was	be	AUX
inlawrev-2784	644	5	the	the	DET
inlawrev-2784	644	6	transfer	transfer	NOUN
inlawrev-2784	644	7	of	of	ADP
inlawrev-2784	644	8	the	the	DET
inlawrev-2784	644	9	survivorship	survivorship	NOUN
inlawrev-2784	644	10	interest	interest	NOUN
inlawrev-2784	644	11	which	which	PRON
inlawrev-2784	644	12	occurred	occur	VERB
inlawrev-2784	644	13	at	at	ADP
inlawrev-2784	644	14	the	the	DET
inlawrev-2784	644	15	death	death	NOUN
inlawrev-2784	644	16	of	of	ADP
inlawrev-2784	644	17	her	her	PRON
inlawrev-2784	644	18	husband	husband	NOUN
inlawrev-2784	644	19	.	.	PUNCT
inlawrev-2784	645	1	"	"	PUNCT
inlawrev-2784	645	2	the	the	DET
inlawrev-2784	645	3	time	time	NOUN
inlawrev-2784	645	4	within	within	ADP
inlawrev-2784	645	5	which	which	PRON
inlawrev-2784	645	6	pearl	pearl	NOUN
inlawrev-2784	645	7	could	could	AUX
inlawrev-2784	645	8	disclaim	disclaim	VERB
inlawrev-2784	645	9	the	the	DET
inlawrev-2784	645	10	half	half	NOUN
inlawrev-2784	645	11	of	of	ADP
inlawrev-2784	645	12	the	the	DET
inlawrev-2784	645	13	property	property	NOUN
inlawrev-2784	645	14	she	she	PRON
inlawrev-2784	645	15	received	receive	VERB
inlawrev-2784	645	16	because	because	SCONJ
inlawrev-2784	645	17	of	of	ADP
inlawrev-2784	645	18	frank	frank	PROPN
inlawrev-2784	645	19	's	's	PART
inlawrev-2784	645	20	death	death	NOUN
inlawrev-2784	645	21	started	start	VERB
inlawrev-2784	645	22	to	to	PART
inlawrev-2784	645	23	run	run	VERB
inlawrev-2784	645	24	in	in	ADP
inlawrev-2784	645	25	1978	1978	NUM
inlawrev-2784	645	26	and	and	CCONJ
inlawrev-2784	645	27	is	be	AUX
inlawrev-2784	645	28	therefore	therefore	ADV
inlawrev-2784	645	29	governed	govern	VERB
inlawrev-2784	645	30	by	by	ADP
inlawrev-2784	645	31	the	the	DET
inlawrev-2784	645	32	1976	1976	NUM
inlawrev-2784	645	33	statute	statute	NOUN
inlawrev-2784	645	34	.	.	PUNCT
inlawrev-2784	646	1	"	"	PUNCT
inlawrev-2784	646	2	'	'	PUNCT
inlawrev-2784	646	3	^^	^^	PUNCT
inlawrev-2784	646	4	having	having	AUX
inlawrev-2784	646	5	decided	decide	VERB
inlawrev-2784	646	6	the	the	DET
inlawrev-2784	646	7	timing	timing	NOUN
inlawrev-2784	646	8	issue	issue	NOUN
inlawrev-2784	646	9	and	and	CCONJ
inlawrev-2784	646	10	which	which	DET
inlawrev-2784	646	11	statute	statute	NOUN
inlawrev-2784	646	12	applied	apply	VERB
inlawrev-2784	646	13	,	,	PUNCT
inlawrev-2784	646	14	the	the	DET
inlawrev-2784	646	15	court	court	NOUN
inlawrev-2784	646	16	remanded	remand	VERB
inlawrev-2784	646	17	the	the	DET
inlawrev-2784	646	18	case	case	NOUN
inlawrev-2784	646	19	for	for	ADP
inlawrev-2784	646	20	further	further	ADJ
inlawrev-2784	646	21	proceedings	proceeding	NOUN
inlawrev-2784	646	22	by	by	ADP
inlawrev-2784	646	23	the	the	DET
inlawrev-2784	646	24	tax	tax	NOUN
inlawrev-2784	646	25	court	court	NOUN
inlawrev-2784	646	26	to	to	PART
inlawrev-2784	646	27	determine	determine	VERB
inlawrev-2784	646	28	whether	whether	SCONJ
inlawrev-2784	646	29	pearl	pearl	NOUN
inlawrev-2784	646	30	had	have	AUX
inlawrev-2784	646	31	accepted	accept	VERB
inlawrev-2784	646	32	any	any	DET
inlawrev-2784	646	33	interest	interest	NOUN
inlawrev-2784	646	34	or	or	CCONJ
inlawrev-2784	646	35	benefits	benefit	NOUN
inlawrev-2784	646	36	as	as	SCONJ
inlawrev-2784	646	37	the	the	DET
inlawrev-2784	646	38	terms	term	NOUN
inlawrev-2784	646	39	are	be	AUX
inlawrev-2784	646	40	used	use	VERB
inlawrev-2784	646	41	in	in	ADP
inlawrev-2784	646	42	section	section	NOUN
inlawrev-2784	646	43	2518	2518	NUM
inlawrev-2784	646	44	and	and	CCONJ
inlawrev-2784	646	45	the	the	DET
inlawrev-2784	646	46	implementing	implement	VERB
inlawrev-2784	646	47	regulations	regulation	NOUN
inlawrev-2784	646	48	.	.	PUNCT
inlawrev-2784	646	49	^"^^	^"^^	NOUN
inlawrev-2784	646	50	on	on	ADP
inlawrev-2784	646	51	march	march	PROPN
inlawrev-2784	646	52	9	9	NUM
inlawrev-2784	646	53	,	,	PUNCT
inlawrev-2784	646	54	1987	1987	NUM
inlawrev-2784	646	55	,	,	PUNCT
inlawrev-2784	646	56	the	the	DET
inlawrev-2784	646	57	commissioner	commissioner	NOUN
inlawrev-2784	646	58	filed	file	VERB
inlawrev-2784	646	59	a	a	DET
inlawrev-2784	646	60	memorandum	memorandum	NOUN
inlawrev-2784	646	61	on	on	ADP
inlawrev-2784	646	62	remand	remand	NOUN
inlawrev-2784	646	63	stating	state	VERB
inlawrev-2784	646	64	that	that	SCONJ
inlawrev-2784	646	65	he	he	PRON
inlawrev-2784	646	66	'	'	AUX
inlawrev-2784	646	67	*	*	VERB
inlawrev-2784	646	68	will	will	AUX
inlawrev-2784	646	69	not	not	PART
inlawrev-2784	646	70	pursue	pursue	VERB
inlawrev-2784	646	71	the	the	DET
inlawrev-2784	646	72	argument	argument	NOUN
inlawrev-2784	646	73	that	that	SCONJ
inlawrev-2784	646	74	the	the	DET
inlawrev-2784	646	75	petitioner	petitioner	NOUN
inlawrev-2784	646	76	accepted	accept	VERB
inlawrev-2784	646	77	any	any	DET
inlawrev-2784	646	78	interest	interest	NOUN
inlawrev-2784	646	79	in	in	ADP
inlawrev-2784	646	80	,	,	PUNCT
inlawrev-2784	646	81	or	or	CCONJ
inlawrev-2784	646	82	benefit	benefit	VERB
inlawrev-2784	646	83	from	from	ADP
inlawrev-2784	646	84	,	,	PUNCT
inlawrev-2784	646	85	the	the	DET
inlawrev-2784	646	86	property	property	NOUN
inlawrev-2784	646	87	.	.	PUNCT
inlawrev-2784	647	1	"	"	PUNCT
inlawrev-2784	647	2	^"^^	^"^^	NOUN
inlawrev-2784	647	3	b.	b.	NOUN
inlawrev-2784	647	4	analysis	analysis	NOUN
inlawrev-2784	647	5	of	of	ADP
inlawrev-2784	647	6	the	the	DET
inlawrev-2784	647	7	court	court	NOUN
inlawrev-2784	647	8	's	's	PART
inlawrev-2784	647	9	decision	decision	NOUN
inlawrev-2784	647	10	in	in	ADP
inlawrev-2784	647	11	reaching	reach	VERB
inlawrev-2784	647	12	its	its	PRON
inlawrev-2784	647	13	holding	hold	VERB
inlawrev-2784	647	14	the	the	DET
inlawrev-2784	647	15	seventh	seventh	ADJ
inlawrev-2784	647	16	circuit	circuit	NOUN
inlawrev-2784	647	17	first	first	ADV
inlawrev-2784	647	18	distinguished	distinguish	VERB
inlawrev-2784	647	19	jewett	jewett	PROPN
inlawrev-2784	647	20	.	.	PUNCT
inlawrev-2784	648	1	it	it	PRON
inlawrev-2784	648	2	agreed	agree	VERB
inlawrev-2784	648	3	with	with	ADP
inlawrev-2784	648	4	the	the	DET
inlawrev-2784	648	5	supreme	supreme	PROPN
inlawrev-2784	648	6	court	court	PROPN
inlawrev-2784	648	7	's	's	PART
inlawrev-2784	648	8	holding	holding	NOUN
inlawrev-2784	648	9	in	in	ADP
inlawrev-2784	648	10	jewett	jewett	PROPN
inlawrev-2784	648	11	as	as	SCONJ
inlawrev-2784	648	12	it	it	PRON
inlawrev-2784	648	13	appued	appue	VERB
inlawrev-2784	648	14	to	to	PART
inlawrev-2784	648	15	contingent	contingent	VERB
inlawrev-2784	648	16	remainders	remainder	NOUN
inlawrev-2784	648	17	,	,	PUNCT
inlawrev-2784	648	18	but	but	CCONJ
inlawrev-2784	648	19	disagreed	disagree	VERB
inlawrev-2784	648	20	with	with	ADP
inlawrev-2784	648	21	the	the	DET
inlawrev-2784	648	22	tax	tax	NOUN
inlawrev-2784	648	23	court	court	NOUN
inlawrev-2784	648	24	's	's	PART
inlawrev-2784	648	25	application	application	NOUN
inlawrev-2784	648	26	of	of	ADP
inlawrev-2784	648	27	the	the	DET
inlawrev-2784	648	28	jewett	jewett	PROPN
inlawrev-2784	648	29	holding	hold	VERB
inlawrev-2784	648	30	to	to	PART
inlawrev-2784	648	31	survivorship	survivorship	VERB
inlawrev-2784	648	32	interest	interest	NOUN
inlawrev-2784	648	33	in	in	ADP
inlawrev-2784	648	34	jointly	jointly	ADV
inlawrev-2784	648	35	held	hold	VERB
inlawrev-2784	648	36	property	property	NOUN
inlawrev-2784	648	37	.	.	PUNCT
inlawrev-2784	649	1	^"^^	^"^^	PROPN
inlawrev-2784	649	2	second	second	ADJ
inlawrev-2784	649	3	,	,	PUNCT
inlawrev-2784	649	4	the	the	DET
inlawrev-2784	649	5	seventh	seventh	ADJ
inlawrev-2784	649	6	circuit	circuit	NOUN
inlawrev-2784	649	7	compared	compare	VERB
inlawrev-2784	649	8	the	the	DET
inlawrev-2784	649	9	survivorship	survivorship	NOUN
inlawrev-2784	649	10	interest	interest	NOUN
inlawrev-2784	649	11	in	in	ADP
inlawrev-2784	649	12	states	state	NOUN
inlawrev-2784	649	13	where	where	SCONJ
inlawrev-2784	649	14	joint	joint	ADJ
inlawrev-2784	649	15	tenants	tenant	NOUN
inlawrev-2784	649	16	have	have	VERB
inlawrev-2784	649	17	a	a	DET
inlawrev-2784	649	18	right	right	NOUN
inlawrev-2784	649	19	to	to	PART
inlawrev-2784	649	20	partition	partition	VERB
inlawrev-2784	649	21	to	to	ADP
inlawrev-2784	649	22	a	a	DET
inlawrev-2784	649	23	general	general	ADJ
inlawrev-2784	649	24	power	power	NOUN
inlawrev-2784	649	25	of	of	ADP
inlawrev-2784	649	26	appointment	appointment	NOUN
inlawrev-2784	649	27	.	.	PUNCT
inlawrev-2784	650	1	from	from	ADP
inlawrev-2784	650	2	this	this	PRON
inlawrev-2784	650	3	the	the	DET
inlawrev-2784	650	4	court	court	NOUN
inlawrev-2784	650	5	found	find	VERB
inlawrev-2784	650	6	an	an	DET
inlawrev-2784	650	7	inconsistency	inconsistency	NOUN
inlawrev-2784	650	8	in	in	ADP
inlawrev-2784	650	9	the	the	DET
inlawrev-2784	650	10	federal	federal	ADJ
inlawrev-2784	650	11	regulations	regulation	NOUN
inlawrev-2784	650	12	'	'	PART
inlawrev-2784	650	13	treatment	treatment	NOUN
inlawrev-2784	650	14	of	of	ADP
inlawrev-2784	650	15	disclaimers	disclaimer	NOUN
inlawrev-2784	650	16	of	of	ADP
inlawrev-2784	650	17	general	general	ADJ
inlawrev-2784	650	18	power	power	NOUN
inlawrev-2784	650	19	in	in	ADP
inlawrev-2784	650	20	appointments	appointment	NOUN
inlawrev-2784	650	21	and	and	CCONJ
inlawrev-2784	650	22	disclaimers	disclaimer	NOUN
inlawrev-2784	650	23	of	of	ADP
inlawrev-2784	650	24	joint	joint	ADJ
inlawrev-2784	650	25	tenancy	tenancy	NOUN
inlawrev-2784	650	26	interests	interest	NOUN
inlawrev-2784	650	27	,	,	PUNCT
inlawrev-2784	650	28	and	and	CCONJ
inlawrev-2784	650	29	reasoned	reason	VERB
inlawrev-2784	650	30	that	that	SCONJ
inlawrev-2784	650	31	the	the	DET
inlawrev-2784	650	32	provision	provision	NOUN
inlawrev-2784	650	33	for	for	ADP
inlawrev-2784	650	34	general	general	ADJ
inlawrev-2784	650	35	power	power	NOUN
inlawrev-2784	650	36	of	of	ADP
inlawrev-2784	650	37	appointments	appointment	NOUN
inlawrev-2784	650	38	was	be	AUX
inlawrev-2784	650	39	the	the	DET
inlawrev-2784	650	40	one	one	NUM
inlawrev-2784	650	41	most	most	ADJ
inlawrev-2784	650	42	apphcable.^'*^	apphcable.^'*^	PRON
inlawrev-2784	650	43	'	'	NUM
inlawrev-2784	650	44	^^kennedy	^^kennedy	PROPN
inlawrev-2784	650	45	v.	v.	PROPN
inlawrev-2784	650	46	commissioner	commissioner	NOUN
inlawrev-2784	650	47	,	,	PUNCT
inlawrev-2784	650	48	51	51	NUM
inlawrev-2784	650	49	t.c.m	t.c.m	NOUN
inlawrev-2784	650	50	.	.	PUNCT
inlawrev-2784	651	1	(	(	PUNCT
inlawrev-2784	651	2	cch	cch	PROPN
inlawrev-2784	651	3	)	)	PUNCT
inlawrev-2784	651	4	232	232	NUM
inlawrev-2784	651	5	,	,	PUNCT
inlawrev-2784	652	1	rev'd	rev'd	VERB
inlawrev-2784	652	2	,	,	PUNCT
inlawrev-2784	652	3	804	804	NUM
inlawrev-2784	652	4	f.2d	f.2d	NOUN
inlawrev-2784	652	5	1332	1332	NUM
inlawrev-2784	652	6	(	(	PUNCT
inlawrev-2784	652	7	7th	7th	ADJ
inlawrev-2784	652	8	cir	cir	NOUN
inlawrev-2784	652	9	.	.	PUNCT
inlawrev-2784	652	10	1986	1986	NUM
inlawrev-2784	652	11	)	)	PUNCT
inlawrev-2784	652	12	.	.	PUNCT
inlawrev-2784	652	13	''	''	PUNCT
inlawrev-2784	653	1	'	'	PUNCT
inlawrev-2784	653	2	kennedy	kennedy	PROPN
inlawrev-2784	653	3	,	,	PUNCT
inlawrev-2784	653	4	804	804	NUM
inlawrev-2784	653	5	f.2d	f.2d	NOUN
inlawrev-2784	653	6	at	at	ADP
inlawrev-2784	653	7	1336	1336	NUM
inlawrev-2784	653	8	.	.	PUNCT
inlawrev-2784	654	1	"	"	PUNCT
inlawrev-2784	654	2	"	"	PUNCT
inlawrev-2784	654	3	memorandum	memorandum	NOUN
inlawrev-2784	654	4	of	of	ADP
inlawrev-2784	654	5	commissioner	commissioner	NOUN
inlawrev-2784	654	6	on	on	ADP
inlawrev-2784	654	7	remand	remand	NOUN
inlawrev-2784	654	8	(	(	PUNCT
inlawrev-2784	654	9	march	march	PROPN
inlawrev-2784	654	10	9	9	NUM
inlawrev-2784	654	11	,	,	PUNCT
inlawrev-2784	654	12	1987	1987	NUM
inlawrev-2784	654	13	)	)	PUNCT
inlawrev-2784	654	14	,	,	PUNCT
inlawrev-2784	654	15	kennedy	kennedy	PROPN
inlawrev-2784	654	16	v.	v.	PROPN
inlawrev-2784	654	17	commissioner	commissioner	PROPN
inlawrev-2784	654	18	,	,	PUNCT
inlawrev-2784	654	19	804	804	NUM
inlawrev-2784	654	20	f.2d	f.2d	ADP
inlawrev-2784	654	21	1322	1322	NUM
inlawrev-2784	654	22	(	(	PUNCT
inlawrev-2784	654	23	7th	7th	ADJ
inlawrev-2784	654	24	cir	cir	NOUN
inlawrev-2784	654	25	.	.	PUNCT
inlawrev-2784	654	26	1986	1986	NUM
inlawrev-2784	654	27	)	)	PUNCT
inlawrev-2784	654	28	.	.	PUNCT
inlawrev-2784	654	29	''	''	PUNCT
inlawrev-2784	655	1	^kennedy	^kennedy	ADV
inlawrev-2784	655	2	,	,	PUNCT
inlawrev-2784	655	3	804	804	NUM
inlawrev-2784	655	4	f.2d	f.2d	NOUN
inlawrev-2784	655	5	at	at	ADP
inlawrev-2784	655	6	1334	1334	NUM
inlawrev-2784	655	7	.	.	PUNCT
inlawrev-2784	655	8	''	''	PUNCT
inlawrev-2784	656	1	'	'	PUNCT
inlawrev-2784	656	2	i	i	PRON
inlawrev-2784	656	3	d.	d.	PROPN
inlawrev-2784	656	4	at	at	ADP
inlawrev-2784	656	5	1335	1335	NUM
inlawrev-2784	656	6	-	-	SYM
inlawrev-2784	656	7	36	36	NUM
inlawrev-2784	656	8	.	.	PUNCT
inlawrev-2784	656	9	1988	1988	NUM
inlawrev-2784	656	10	]	]	PUNCT
inlawrev-2784	656	11	disclaimer	disclaimer	NOUN
inlawrev-2784	656	12	of	of	ADP
inlawrev-2784	656	13	joint	joint	ADJ
inlawrev-2784	656	14	tenancy	tenancy	NOUN
inlawrev-2784	656	15	693	693	NUM
inlawrev-2784	656	16	7	7	NUM
inlawrev-2784	656	17	.	.	PUNCT
inlawrev-2784	657	1	the	the	DET
inlawrev-2784	657	2	jewett	jewett	PROPN
inlawrev-2784	657	3	decision.—because	decision.—because	ADP
inlawrev-2784	657	4	the	the	DET
inlawrev-2784	657	5	jewett	jewett	PROPN
inlawrev-2784	657	6	case	case	NOUN
inlawrev-2784	657	7	involved	involve	VERB
inlawrev-2784	657	8	a	a	DET
inlawrev-2784	657	9	trust	trust	NOUN
inlawrev-2784	657	10	and	and	CCONJ
inlawrev-2784	657	11	four	four	NUM
inlawrev-2784	657	12	generations	generation	NOUN
inlawrev-2784	657	13	of	of	ADP
inlawrev-2784	657	14	the	the	DET
inlawrev-2784	657	15	jewett	jewett	PROPN
inlawrev-2784	657	16	family	family	PROPN
inlawrev-2784	657	17	,	,	PUNCT
inlawrev-2784	657	18	its	its	PRON
inlawrev-2784	657	19	facts	fact	NOUN
inlawrev-2784	657	20	are	be	AUX
inlawrev-2784	657	21	rather	rather	ADV
inlawrev-2784	657	22	complex	complex	ADJ
inlawrev-2784	657	23	.	.	PUNCT
inlawrev-2784	658	1	the	the	DET
inlawrev-2784	658	2	court	court	NOUN
inlawrev-2784	658	3	in	in	ADP
inlawrev-2784	658	4	kennedy	kennedy	PROPN
inlawrev-2784	658	5	used	use	VERB
inlawrev-2784	658	6	roman	roman	ADJ
inlawrev-2784	658	7	numerals	numeral	NOUN
inlawrev-2784	658	8	to	to	PART
inlawrev-2784	658	9	designate	designate	VERB
inlawrev-2784	658	10	the	the	DET
inlawrev-2784	658	11	different	different	ADJ
inlawrev-2784	658	12	generations	generation	NOUN
inlawrev-2784	658	13	and	and	CCONJ
inlawrev-2784	658	14	described	describe	VERB
inlawrev-2784	658	15	the	the	DET
inlawrev-2784	658	16	trust	trust	NOUN
inlawrev-2784	658	17	as	as	SCONJ
inlawrev-2784	658	18	follows	follow	VERB
inlawrev-2784	658	19	:	:	PUNCT
inlawrev-2784	658	20	margaret	margaret	PROPN
inlawrev-2784	658	21	weyerhauser	weyerhauser	PROPN
inlawrev-2784	658	22	jewett	jewett	PROPN
inlawrev-2784	658	23	(	(	PUNCT
inlawrev-2784	658	24	jewett	jewett	PROPN
inlawrev-2784	658	25	i	i	PROPN
inlawrev-2784	658	26	)	)	PUNCT
inlawrev-2784	658	27	died	die	VERB
inlawrev-2784	658	28	[	[	PUNCT
inlawrev-2784	658	29	in	in	ADP
inlawrev-2784	658	30	1939	1939	NUM
inlawrev-2784	658	31	]	]	PUNCT
inlawrev-2784	658	32	,	,	PUNCT
inlawrev-2784	658	33	creating	create	VERB
inlawrev-2784	658	34	a	a	DET
inlawrev-2784	658	35	trust	trust	NOUN
inlawrev-2784	658	36	in	in	ADP
inlawrev-2784	658	37	which	which	PRON
inlawrev-2784	658	38	her	her	PRON
inlawrev-2784	658	39	spouse	spouse	NOUN
inlawrev-2784	658	40	and	and	CCONJ
inlawrev-2784	658	41	children	child	NOUN
inlawrev-2784	658	42	(	(	PUNCT
inlawrev-2784	658	43	jewett	jewett	PROPN
inlawrev-2784	658	44	ii	ii	PROPN
inlawrev-2784	658	45	)	)	PUNCT
inlawrev-2784	658	46	had	have	VERB
inlawrev-2784	658	47	a	a	DET
inlawrev-2784	658	48	life	life	NOUN
inlawrev-2784	658	49	estate	estate	NOUN
inlawrev-2784	658	50	.	.	PUNCT
inlawrev-2784	659	1	on	on	ADP
inlawrev-2784	659	2	the	the	DET
inlawrev-2784	659	3	death	death	NOUN
inlawrev-2784	659	4	of	of	ADP
inlawrev-2784	659	5	the	the	DET
inlawrev-2784	659	6	last	last	ADJ
inlawrev-2784	659	7	hfe	hfe	PROPN
inlawrev-2784	659	8	tenant	tenant	PROPN
inlawrev-2784	659	9	,	,	PUNCT
inlawrev-2784	659	10	the	the	DET
inlawrev-2784	659	11	corpus	corpus	NOUN
inlawrev-2784	659	12	of	of	ADP
inlawrev-2784	659	13	the	the	DET
inlawrev-2784	659	14	trust	trust	NOUN
inlawrev-2784	659	15	would	would	AUX
inlawrev-2784	659	16	go	go	VERB
inlawrev-2784	659	17	to	to	ADP
inlawrev-2784	659	18	surviving	survive	VERB
inlawrev-2784	659	19	members	member	NOUN
inlawrev-2784	659	20	of	of	ADP
inlawrev-2784	659	21	generation	generation	NOUN
inlawrev-2784	659	22	iii	iii	NOUN
inlawrev-2784	659	23	.	.	PUNCT
inlawrev-2784	660	1	if	if	SCONJ
inlawrev-2784	660	2	the	the	DET
inlawrev-2784	660	3	last	last	ADJ
inlawrev-2784	660	4	life	life	NOUN
inlawrev-2784	660	5	tenant	tenant	NOUN
inlawrev-2784	660	6	survived	survive	VERB
inlawrev-2784	660	7	any	any	DET
inlawrev-2784	660	8	particular	particular	ADJ
inlawrev-2784	660	9	member	member	NOUN
inlawrev-2784	660	10	of	of	ADP
inlawrev-2784	660	11	generation	generation	NOUN
inlawrev-2784	660	12	iii	iii	PROPN
inlawrev-2784	660	13	,	,	PUNCT
inlawrev-2784	660	14	then	then	ADV
inlawrev-2784	660	15	that	that	DET
inlawrev-2784	660	16	member	member	NOUN
inlawrev-2784	660	17	's	's	PART
inlawrev-2784	660	18	share	share	NOUN
inlawrev-2784	660	19	of	of	ADP
inlawrev-2784	660	20	the	the	DET
inlawrev-2784	660	21	corpus	corpus	NOUN
inlawrev-2784	660	22	would	would	AUX
inlawrev-2784	660	23	go	go	VERB
inlawrev-2784	660	24	to	to	ADP
inlawrev-2784	660	25	generation	generation	NOUN
inlawrev-2784	660	26	iv	iv	NUM
inlawrev-2784	660	27	,	,	PUNCT
inlawrev-2784	660	28	the	the	DET
inlawrev-2784	660	29	children	child	NOUN
inlawrev-2784	660	30	of	of	ADP
inlawrev-2784	660	31	the	the	DET
inlawrev-2784	660	32	deceased	deceased	ADJ
inlawrev-2784	660	33	member	member	NOUN
inlawrev-2784	660	34	of	of	ADP
inlawrev-2784	660	35	generation	generation	NOUN
inlawrev-2784	660	36	iii	iii	PROPN
inlawrev-2784	660	37	—	—	PUNCT
inlawrev-2784	660	38	if	if	SCONJ
inlawrev-2784	660	39	necessary	necessary	ADJ
inlawrev-2784	660	40	,	,	PUNCT
inlawrev-2784	660	41	to	to	ADP
inlawrev-2784	660	42	the	the	DET
inlawrev-2784	660	43	descendants	descendant	NOUN
inlawrev-2784	660	44	of	of	ADP
inlawrev-2784	660	45	generation	generation	NOUN
inlawrev-2784	660	46	iv	iv	NOUN
inlawrev-2784	660	47	per	per	ADP
inlawrev-2784	660	48	stirpes	stirps	NOUN
inlawrev-2784	660	49	.	.	PUNCT
inlawrev-2784	661	1	''*^	''*^	PROPN
inlawrev-2784	661	2	in	in	ADP
inlawrev-2784	661	3	1972	1972	NUM
inlawrev-2784	661	4	,	,	PUNCT
inlawrev-2784	661	5	while	while	SCONJ
inlawrev-2784	661	6	one	one	NUM
inlawrev-2784	661	7	member	member	NOUN
inlawrev-2784	661	8	of	of	ADP
inlawrev-2784	661	9	generation	generation	PROPN
inlawrev-2784	661	10	ii	ii	PROPN
inlawrev-2784	661	11	was	be	AUX
inlawrev-2784	661	12	still	still	ADV
inlawrev-2784	661	13	alive	alive	ADJ
inlawrev-2784	661	14	,	,	PUNCT
inlawrev-2784	661	15	george	george	PROPN
inlawrev-2784	661	16	jewett	jewett	PROPN
inlawrev-2784	661	17	,	,	PUNCT
inlawrev-2784	661	18	a	a	DET
inlawrev-2784	661	19	member	member	NOUN
inlawrev-2784	661	20	of	of	ADP
inlawrev-2784	661	21	generation	generation	NOUN
inlawrev-2784	661	22	iii	iii	PROPN
inlawrev-2784	661	23	,	,	PUNCT
inlawrev-2784	661	24	disclaimed	disclaim	VERB
inlawrev-2784	661	25	any	any	DET
inlawrev-2784	661	26	interest	interest	NOUN
inlawrev-2784	661	27	in	in	ADP
inlawrev-2784	661	28	the	the	DET
inlawrev-2784	661	29	corpus	corpus	NOUN
inlawrev-2784	661	30	of	of	ADP
inlawrev-2784	661	31	the	the	DET
inlawrev-2784	661	32	trust	trust	NOUN
inlawrev-2784	661	33	.	.	PUNCT
inlawrev-2784	662	1	his	his	PRON
inlawrev-2784	662	2	interest	interest	NOUN
inlawrev-2784	662	3	under	under	ADP
inlawrev-2784	662	4	state	state	NOUN
inlawrev-2784	662	5	law	law	NOUN
inlawrev-2784	662	6	then	then	ADV
inlawrev-2784	662	7	passed	pass	VERB
inlawrev-2784	662	8	as	as	SCONJ
inlawrev-2784	662	9	if	if	SCONJ
inlawrev-2784	662	10	he	he	PRON
inlawrev-2784	662	11	had	have	AUX
inlawrev-2784	662	12	deceased	decease	VERB
inlawrev-2784	662	13	,	,	PUNCT
inlawrev-2784	662	14	making	make	VERB
inlawrev-2784	662	15	his	his	PRON
inlawrev-2784	662	16	children	child	NOUN
inlawrev-2784	662	17	(	(	PUNCT
inlawrev-2784	662	18	jewett	jewett	PROPN
inlawrev-2784	662	19	iv	iv	NUM
inlawrev-2784	662	20	)	)	PUNCT
inlawrev-2784	662	21	the	the	DET
inlawrev-2784	662	22	direct	direct	ADJ
inlawrev-2784	662	23	beneficiaries	beneficiary	NOUN
inlawrev-2784	662	24	of	of	ADP
inlawrev-2784	662	25	his	his	PRON
inlawrev-2784	662	26	share	share	NOUN
inlawrev-2784	662	27	,	,	PUNCT
inlawrev-2784	662	28	worth	worth	ADJ
inlawrev-2784	662	29	over	over	ADP
inlawrev-2784	662	30	$	$	SYM
inlawrev-2784	662	31	4	4	NUM
inlawrev-2784	662	32	million	million	NUM
inlawrev-2784	662	33	.	.	PUNCT
inlawrev-2784	662	34	^"^^	^"^^	NOUN
inlawrev-2784	662	35	the	the	DET
inlawrev-2784	662	36	irs	irs	PROPN
inlawrev-2784	662	37	proposed	propose	VERB
inlawrev-2784	662	38	to	to	PART
inlawrev-2784	662	39	levy	levy	VERB
inlawrev-2784	662	40	a	a	DET
inlawrev-2784	662	41	gift	gift	NOUN
inlawrev-2784	662	42	tax	tax	NOUN
inlawrev-2784	662	43	on	on	ADP
inlawrev-2784	662	44	the	the	DET
inlawrev-2784	662	45	actuarial	actuarial	ADJ
inlawrev-2784	662	46	value	value	NOUN
inlawrev-2784	662	47	of	of	ADP
inlawrev-2784	662	48	george	george	PROPN
inlawrev-2784	662	49	's	's	PART
inlawrev-2784	662	50	interest	interest	NOUN
inlawrev-2784	662	51	in	in	ADP
inlawrev-2784	662	52	the	the	DET
inlawrev-2784	662	53	corpus	corpus	NOUN
inlawrev-2784	662	54	of	of	ADP
inlawrev-2784	662	55	the	the	DET
inlawrev-2784	662	56	trust	trust	NOUN
inlawrev-2784	662	57	.	.	PUNCT
inlawrev-2784	663	1	george	george	PROPN
inlawrev-2784	663	2	argued	argue	VERB
inlawrev-2784	663	3	that	that	SCONJ
inlawrev-2784	663	4	because	because	SCONJ
inlawrev-2784	663	5	it	it	PRON
inlawrev-2784	663	6	was	be	AUX
inlawrev-2784	663	7	not	not	PART
inlawrev-2784	663	8	possible	possible	ADJ
inlawrev-2784	663	9	to	to	PART
inlawrev-2784	663	10	know	know	VERB
inlawrev-2784	663	11	who	who	PRON
inlawrev-2784	663	12	would	would	AUX
inlawrev-2784	663	13	receive	receive	VERB
inlawrev-2784	663	14	the	the	DET
inlawrev-2784	663	15	corpus	corpus	NOUN
inlawrev-2784	663	16	until	until	SCONJ
inlawrev-2784	663	17	the	the	DET
inlawrev-2784	663	18	last	last	ADJ
inlawrev-2784	663	19	life	life	NOUN
inlawrev-2784	663	20	tenant	tenant	NOUN
inlawrev-2784	663	21	died	die	VERB
inlawrev-2784	663	22	,	,	PUNCT
inlawrev-2784	663	23	he	he	PRON
inlawrev-2784	663	24	should	should	AUX
inlawrev-2784	663	25	not	not	PART
inlawrev-2784	663	26	be	be	AUX
inlawrev-2784	663	27	charged	charge	VERB
inlawrev-2784	663	28	with	with	ADP
inlawrev-2784	663	29	making	make	VERB
inlawrev-2784	663	30	a	a	DET
inlawrev-2784	663	31	gift	gift	NOUN
inlawrev-2784	663	32	of	of	ADP
inlawrev-2784	663	33	such	such	DET
inlawrev-2784	663	34	an	an	DET
inlawrev-2784	663	35	uncertain	uncertain	ADJ
inlawrev-2784	663	36	amount	amount	NOUN
inlawrev-2784	663	37	to	to	ADP
inlawrev-2784	663	38	his	his	PRON
inlawrev-2784	663	39	children	child	NOUN
inlawrev-2784	663	40	.	.	PUNCT
inlawrev-2784	664	1	^"^^	^"^^	PROPN
inlawrev-2784	664	2	the	the	DET
inlawrev-2784	664	3	supreme	supreme	PROPN
inlawrev-2784	664	4	court	court	PROPN
inlawrev-2784	664	5	held	hold	VERB
inlawrev-2784	664	6	to	to	ADP
inlawrev-2784	664	7	the	the	DET
inlawrev-2784	664	8	contrary	contrary	NOUN
inlawrev-2784	664	9	.	.	PUNCT
inlawrev-2784	665	1	it	it	PRON
inlawrev-2784	665	2	held	hold	VERB
inlawrev-2784	665	3	that	that	SCONJ
inlawrev-2784	665	4	george	george	PROPN
inlawrev-2784	665	5	's	's	PART
inlawrev-2784	665	6	interest	interest	NOUN
inlawrev-2784	665	7	in	in	ADP
inlawrev-2784	665	8	the	the	DET
inlawrev-2784	665	9	corpus	corpus	NOUN
inlawrev-2784	665	10	was	be	AUX
inlawrev-2784	665	11	created	create	VERB
inlawrev-2784	665	12	in	in	ADP
inlawrev-2784	665	13	1939	1939	NUM
inlawrev-2784	665	14	when	when	SCONJ
inlawrev-2784	665	15	jewett	jewett	PROPN
inlawrev-2784	665	16	i	i	PRON
inlawrev-2784	665	17	died	die	VERB
inlawrev-2784	665	18	.	.	PUNCT
inlawrev-2784	666	1	because	because	SCONJ
inlawrev-2784	666	2	he	he	PRON
inlawrev-2784	666	3	had	have	AUX
inlawrev-2784	666	4	not	not	PART
inlawrev-2784	666	5	disclaimed	disclaim	VERB
inlawrev-2784	666	6	within	within	ADP
inlawrev-2784	666	7	a	a	DET
inlawrev-2784	666	8	"	"	PUNCT
inlawrev-2784	666	9	reasonable	reasonable	ADJ
inlawrev-2784	666	10	"	"	PUNCT
inlawrev-2784	666	11	time	time	NOUN
inlawrev-2784	666	12	from	from	ADP
inlawrev-2784	666	13	that	that	DET
inlawrev-2784	666	14	date	date	NOUN
inlawrev-2784	666	15	,	,	PUNCT
inlawrev-2784	666	16	his	his	PRON
inlawrev-2784	666	17	interest	interest	NOUN
inlawrev-2784	666	18	in	in	ADP
inlawrev-2784	666	19	the	the	DET
inlawrev-2784	666	20	corpus	corpus	NOUN
inlawrev-2784	666	21	would	would	AUX
inlawrev-2784	666	22	be	be	AUX
inlawrev-2784	666	23	considered	consider	VERB
inlawrev-2784	666	24	received	receive	VERB
inlawrev-2784	666	25	by	by	ADP
inlawrev-2784	666	26	him	he	PRON
inlawrev-2784	666	27	and	and	CCONJ
inlawrev-2784	666	28	given	give	VERB
inlawrev-2784	666	29	to	to	ADP
inlawrev-2784	666	30	his	his	PRON
inlawrev-2784	666	31	children	child	NOUN
inlawrev-2784	666	32	and	and	CCONJ
inlawrev-2784	666	33	therefore	therefore	ADV
inlawrev-2784	666	34	subject	subject	VERB
inlawrev-2784	666	35	to	to	ADP
inlawrev-2784	666	36	a	a	DET
inlawrev-2784	666	37	gift	gift	NOUN
inlawrev-2784	666	38	tax.^"*^	tax.^"*^	NOUN
inlawrev-2784	666	39	'	'	PUNCT
inlawrev-2784	666	40	^m	^m	PRON
inlawrev-2784	666	41	at	at	ADP
inlawrev-2784	666	42	1333	1333	NUM
inlawrev-2784	666	43	.	.	PUNCT
inlawrev-2784	667	1	''	''	PUNCT
inlawrev-2784	667	2	'	'	PUNCT
inlawrev-2784	667	3	i	i	PRON
inlawrev-2784	667	4	d.	d.	PROPN
inlawrev-2784	667	5	at	at	ADP
inlawrev-2784	667	6	1334	1334	NUM
inlawrev-2784	667	7	.	.	PUNCT
inlawrev-2784	667	8	''	''	PUNCT
inlawrev-2784	667	9	'	'	PUNCT
inlawrev-2784	667	10	'	'	PUNCT
inlawrev-2784	667	11	i	i	PRON
inlawrev-2784	667	12	d.	d.	PROPN
inlawrev-2784	667	13	''	''	PUNCT
inlawrev-2784	667	14	'	'	PUNCT
inlawrev-2784	667	15	'	'	PUNCT
inlawrev-2784	667	16	jewett	jewett	PROPN
inlawrev-2784	667	17	,	,	PUNCT
inlawrev-2784	667	18	455	455	NUM
inlawrev-2784	667	19	u.s	u.s	PROPN
inlawrev-2784	667	20	.	.	PROPN
inlawrev-2784	667	21	at	at	ADP
inlawrev-2784	667	22	319	319	NUM
inlawrev-2784	667	23	-	-	SYM
inlawrev-2784	667	24	20	20	NUM
inlawrev-2784	667	25	.	.	PUNCT
inlawrev-2784	668	1	prior	prior	ADV
inlawrev-2784	668	2	to	to	ADP
inlawrev-2784	668	3	the	the	DET
inlawrev-2784	668	4	supreme	supreme	PROPN
inlawrev-2784	668	5	court	court	PROPN
inlawrev-2784	668	6	decision	decision	NOUN
inlawrev-2784	668	7	in	in	ADP
inlawrev-2784	668	8	jewett	jewett	PROPN
inlawrev-2784	668	9	,	,	PUNCT
inlawrev-2784	668	10	the	the	DET
inlawrev-2784	668	11	eighth	eighth	ADJ
inlawrev-2784	668	12	circuit	circuit	NOUN
inlawrev-2784	668	13	decision	decision	NOUN
inlawrev-2784	668	14	in	in	ADP
inlawrev-2784	668	15	keinath	keinath	NOUN
inlawrev-2784	668	16	v.	v.	PROPN
inlawrev-2784	668	17	commissioner	commissioner	NOUN
inlawrev-2784	668	18	,	,	PUNCT
inlawrev-2784	668	19	480	480	NUM
inlawrev-2784	668	20	f.2d	f.2d	ADP
inlawrev-2784	668	21	57	57	NUM
inlawrev-2784	668	22	(	(	PUNCT
inlawrev-2784	668	23	8th	8th	ADJ
inlawrev-2784	668	24	cir	cir	NOUN
inlawrev-2784	668	25	.	.	PROPN
inlawrev-2784	668	26	1973	1973	NUM
inlawrev-2784	668	27	)	)	PUNCT
inlawrev-2784	669	1	,	,	PUNCT
inlawrev-2784	669	2	was	be	AUX
inlawrev-2784	669	3	the	the	DET
inlawrev-2784	669	4	prevailing	prevail	VERB
inlawrev-2784	669	5	view	view	NOUN
inlawrev-2784	669	6	on	on	ADP
inlawrev-2784	669	7	disclaimers	disclaimer	NOUN
inlawrev-2784	669	8	of	of	ADP
inlawrev-2784	669	9	contingent	contingent	ADJ
inlawrev-2784	669	10	remainder	remainder	NOUN
inlawrev-2784	669	11	interest	interest	NOUN
inlawrev-2784	669	12	.	.	PUNCT
inlawrev-2784	670	1	the	the	DET
inlawrev-2784	670	2	court	court	NOUN
inlawrev-2784	670	3	's	's	PART
inlawrev-2784	670	4	holding	holding	NOUN
inlawrev-2784	670	5	was	be	AUX
inlawrev-2784	670	6	that	that	SCONJ
inlawrev-2784	670	7	an	an	DET
inlawrev-2784	670	8	unequivocable	unequivocable	ADJ
inlawrev-2784	670	9	disclaimer	disclaimer	NOUN
inlawrev-2784	670	10	of	of	ADP
inlawrev-2784	670	11	a	a	DET
inlawrev-2784	670	12	vested	vested	ADJ
inlawrev-2784	670	13	remainder	remainder	NOUN
inlawrev-2784	670	14	subject	subject	NOUN
inlawrev-2784	670	15	to	to	ADP
inlawrev-2784	670	16	divestiture	divestiture	NOUN
inlawrev-2784	670	17	,	,	PUNCT
inlawrev-2784	670	18	filed	file	VERB
inlawrev-2784	670	19	within	within	ADP
inlawrev-2784	670	20	six	six	NUM
inlawrev-2784	670	21	months	month	NOUN
inlawrev-2784	670	22	of	of	ADP
inlawrev-2784	670	23	the	the	DET
inlawrev-2784	670	24	death	death	NOUN
inlawrev-2784	670	25	of	of	ADP
inlawrev-2784	670	26	the	the	DET
inlawrev-2784	670	27	life	life	NOUN
inlawrev-2784	670	28	tenant	tenant	NOUN
inlawrev-2784	670	29	,	,	PUNCT
inlawrev-2784	670	30	was	be	AUX
inlawrev-2784	670	31	made	make	VERB
inlawrev-2784	670	32	within	within	ADP
inlawrev-2784	670	33	a	a	DET
inlawrev-2784	670	34	"	"	PUNCT
inlawrev-2784	670	35	reasonable	reasonable	ADJ
inlawrev-2784	670	36	time	time	NOUN
inlawrev-2784	670	37	.	.	PUNCT
inlawrev-2784	670	38	"	"	PUNCT
inlawrev-2784	671	1	the	the	DET
inlawrev-2784	671	2	court	court	NOUN
inlawrev-2784	671	3	said	say	VERB
inlawrev-2784	671	4	that	that	SCONJ
inlawrev-2784	671	5	remainder	remainder	NOUN
inlawrev-2784	671	6	interests	interest	NOUN
inlawrev-2784	671	7	which	which	PRON
inlawrev-2784	671	8	are	be	AUX
inlawrev-2784	671	9	not	not	PART
inlawrev-2784	671	10	subject	subject	ADJ
inlawrev-2784	671	11	to	to	ADP
inlawrev-2784	671	12	divestiture	divestiture	NOUN
inlawrev-2784	671	13	should	should	AUX
inlawrev-2784	671	14	be	be	AUX
inlawrev-2784	671	15	disclaimed	disclaim	VERB
inlawrev-2784	671	16	within	within	ADP
inlawrev-2784	671	17	a	a	DET
inlawrev-2784	671	18	reasonable	reasonable	ADJ
inlawrev-2784	671	19	time	time	NOUN
inlawrev-2784	671	20	after	after	ADP
inlawrev-2784	671	21	the	the	DET
inlawrev-2784	671	22	testator	testator	NOUN
inlawrev-2784	671	23	's	's	PART
inlawrev-2784	671	24	death	death	NOUN
inlawrev-2784	671	25	.	.	PUNCT
inlawrev-2784	672	1	where	where	SCONJ
inlawrev-2784	672	2	a	a	DET
inlawrev-2784	672	3	remainder	remainder	NOUN
inlawrev-2784	672	4	interest	interest	NOUN
inlawrev-2784	672	5	is	be	AUX
inlawrev-2784	672	6	subject	subject	ADJ
inlawrev-2784	672	7	to	to	ADP
inlawrev-2784	672	8	divestiture	divestiture	NOUN
inlawrev-2784	672	9	,	,	PUNCT
inlawrev-2784	672	10	however	however	ADV
inlawrev-2784	672	11	,	,	PUNCT
inlawrev-2784	672	12	the	the	DET
inlawrev-2784	672	13	reasonable	reasonable	ADJ
inlawrev-2784	672	14	time	time	NOUN
inlawrev-2784	672	15	is	be	AUX
inlawrev-2784	672	16	measured	measure	VERB
inlawrev-2784	672	17	from	from	ADP
inlawrev-2784	672	18	the	the	DET
inlawrev-2784	672	19	death	death	NOUN
inlawrev-2784	672	20	of	of	ADP
inlawrev-2784	672	21	the	the	DET
inlawrev-2784	672	22	life	life	NOUN
inlawrev-2784	672	23	tenant	tenant	NOUN
inlawrev-2784	672	24	.	.	PUNCT
inlawrev-2784	673	1	i	i	PRON
inlawrev-2784	673	2	d.	d.	PROPN
inlawrev-2784	673	3	at	at	ADP
inlawrev-2784	673	4	64	64	NUM
inlawrev-2784	673	5	.	.	PUNCT
inlawrev-2784	674	1	this	this	DET
inlawrev-2784	674	2	position	position	NOUN
inlawrev-2784	674	3	was	be	AUX
inlawrev-2784	674	4	generally	generally	ADV
inlawrev-2784	674	5	approved	approve	VERB
inlawrev-2784	674	6	by	by	ADP
inlawrev-2784	674	7	the	the	DET
inlawrev-2784	674	8	eighth	eighth	ADJ
inlawrev-2784	674	9	circuit	circuit	NOUN
inlawrev-2784	674	10	in	in	ADP
inlawrev-2784	674	11	1980	1980	NUM
inlawrev-2784	674	12	by	by	ADP
inlawrev-2784	674	13	cottrell	cottrell	PROPN
inlawrev-2784	674	14	v.	v.	PROPN
inlawrev-2784	674	15	commissioner	commissioner	PROPN
inlawrev-2784	674	16	,	,	PUNCT
inlawrev-2784	674	17	628	628	NUM
inlawrev-2784	674	18	f.2d	f.2d	NOUN
inlawrev-2784	674	19	1127	1127	NUM
inlawrev-2784	674	20	(	(	PUNCT
inlawrev-2784	674	21	8th	8th	ADJ
inlawrev-2784	674	22	cir	cir	NOUN
inlawrev-2784	674	23	.	.	PUNCT
inlawrev-2784	674	24	1980	1980	NUM
inlawrev-2784	674	25	)	)	PUNCT
inlawrev-2784	674	26	.	.	PUNCT
inlawrev-2784	675	1	in	in	ADP
inlawrev-2784	675	2	1980	1980	NUM
inlawrev-2784	675	3	the	the	DET
inlawrev-2784	675	4	ninth	ninth	ADJ
inlawrev-2784	675	5	circuit	circuit	NOUN
inlawrev-2784	675	6	held	hold	VERB
inlawrev-2784	675	7	in	in	ADP
inlawrev-2784	675	8	jewett	jewett	PROPN
inlawrev-2784	675	9	v.	v.	PROPN
inlawrev-2784	675	10	commissioner	commissioner	PROPN
inlawrev-2784	675	11	,	,	PUNCT
inlawrev-2784	675	12	638	638	NUM
inlawrev-2784	675	13	f.2d	f.2d	SYM
inlawrev-2784	675	14	93	93	NUM
inlawrev-2784	675	15	(	(	PUNCT
inlawrev-2784	675	16	9th	9th	ADJ
inlawrev-2784	675	17	cir	cir	NOUN
inlawrev-2784	675	18	.	.	PUNCT
inlawrev-2784	675	19	1980	1980	NUM
inlawrev-2784	675	20	)	)	PUNCT
inlawrev-2784	675	21	,	,	PUNCT
inlawrev-2784	675	22	aff'g	aff'g	PROPN
inlawrev-2784	675	23	10	10	NUM
inlawrev-2784	675	24	t.c	t.c	PROPN
inlawrev-2784	675	25	.	.	PROPN
inlawrev-2784	675	26	430	430	NUM
inlawrev-2784	675	27	(	(	PUNCT
inlawrev-2784	675	28	1978	1978	NUM
inlawrev-2784	675	29	)	)	PUNCT
inlawrev-2784	675	30	,	,	PUNCT
inlawrev-2784	675	31	that	that	SCONJ
inlawrev-2784	675	32	the	the	DET
inlawrev-2784	675	33	"	"	PUNCT
inlawrev-2784	675	34	reasonable	reasonable	ADJ
inlawrev-2784	675	35	time	time	NOUN
inlawrev-2784	675	36	"	"	PUNCT
inlawrev-2784	675	37	tolls	toll	NOUN
inlawrev-2784	675	38	at	at	ADP
inlawrev-2784	675	39	the	the	DET
inlawrev-2784	675	40	creation	creation	NOUN
inlawrev-2784	675	41	of	of	ADP
inlawrev-2784	675	42	the	the	DET
inlawrev-2784	675	43	interest	interest	NOUN
inlawrev-2784	675	44	,	,	PUNCT
inlawrev-2784	675	45	not	not	PART
inlawrev-2784	675	46	after	after	ADP
inlawrev-2784	675	47	the	the	DET
inlawrev-2784	675	48	interest	interest	NOUN
inlawrev-2784	675	49	indefeasibly	indefeasibly	ADJ
inlawrev-2784	675	50	vests	vest	NOUN
inlawrev-2784	675	51	.	.	PUNCT
inlawrev-2784	676	1	i	i	PRON
inlawrev-2784	676	2	d.	d.	PROPN
inlawrev-2784	676	3	at	at	ADP
inlawrev-2784	676	4	95	95	NUM
inlawrev-2784	676	5	-	-	SYM
inlawrev-2784	676	6	96	96	NUM
inlawrev-2784	676	7	.	.	PUNCT
inlawrev-2784	677	1	this	this	DET
inlawrev-2784	677	2	decision	decision	NOUN
inlawrev-2784	677	3	created	create	VERB
inlawrev-2784	677	4	a	a	DET
inlawrev-2784	677	5	conflict	conflict	NOUN
inlawrev-2784	677	6	between	between	ADP
inlawrev-2784	677	7	the	the	DET
inlawrev-2784	677	8	circuits	circuit	NOUN
inlawrev-2784	677	9	,	,	PUNCT
inlawrev-2784	677	10	and	and	CCONJ
inlawrev-2784	677	11	the	the	DET
inlawrev-2784	677	12	supreme	supreme	PROPN
inlawrev-2784	677	13	court	court	PROPN
inlawrev-2784	677	14	granted	grant	VERB
inlawrev-2784	677	15	certiorari	certiorari	NOUN
inlawrev-2784	677	16	in	in	ADP
inlawrev-2784	677	17	jewett	jewett	PROPN
inlawrev-2784	677	18	on	on	ADP
inlawrev-2784	677	19	june	june	PROPN
inlawrev-2784	677	20	1	1	NUM
inlawrev-2784	677	21	,	,	PUNCT
inlawrev-2784	677	22	1981	1981	NUM
inlawrev-2784	677	23	.	.	PUNCT
inlawrev-2784	678	1	452	452	NUM
inlawrev-2784	678	2	u.s	u.s	PROPN
inlawrev-2784	678	3	.	.	PROPN
inlawrev-2784	678	4	904	904	NUM
inlawrev-2784	678	5	(	(	PUNCT
inlawrev-2784	678	6	1981	1981	NUM
inlawrev-2784	678	7	)	)	PUNCT
inlawrev-2784	678	8	.	.	PUNCT
inlawrev-2784	679	1	694	694	NUM
inlawrev-2784	679	2	indiana	indiana	PROPN
inlawrev-2784	679	3	law	law	PROPN
inlawrev-2784	679	4	review	review	NOUN
inlawrev-2784	680	1	[	[	X
inlawrev-2784	680	2	vol	vol	NOUN
inlawrev-2784	680	3	.	.	PUNCT
inlawrev-2784	680	4	21:669	21:669	NUM
inlawrev-2784	680	5	the	the	DET
inlawrev-2784	680	6	seventh	seventh	ADJ
inlawrev-2784	680	7	circuit	circuit	NOUN
inlawrev-2784	680	8	in	in	ADP
inlawrev-2784	680	9	kennedy	kennedy	PROPN
inlawrev-2784	680	10	agreed	agree	VERB
inlawrev-2784	680	11	that	that	SCONJ
inlawrev-2784	680	12	jewett	jewett	PROPN
inlawrev-2784	680	13	*	*	PUNCT
inlawrev-2784	680	14	'	'	PUNCT
inlawrev-2784	680	15	shows	show	VERB
inlawrev-2784	680	16	that	that	SCONJ
inlawrev-2784	680	17	a	a	DET
inlawrev-2784	680	18	belated	belate	VERB
inlawrev-2784	680	19	disclaimer	disclaimer	NOUN
inlawrev-2784	680	20	may	may	AUX
inlawrev-2784	680	21	be	be	AUX
inlawrev-2784	680	22	a	a	DET
inlawrev-2784	680	23	taxable	taxable	ADJ
inlawrev-2784	680	24	gift	gift	NOUN
inlawrev-2784	680	25	even	even	ADV
inlawrev-2784	680	26	though	though	SCONJ
inlawrev-2784	680	27	the	the	DET
inlawrev-2784	680	28	person	person	NOUN
inlawrev-2784	680	29	disclaiming	disclaim	VERB
inlawrev-2784	680	30	has	have	VERB
inlawrev-2784	680	31	no	no	DET
inlawrev-2784	680	32	current	current	ADJ
inlawrev-2784	680	33	access	access	NOUN
inlawrev-2784	680	34	to	to	ADP
inlawrev-2784	680	35	the	the	DET
inlawrev-2784	680	36	money	money	NOUN
inlawrev-2784	680	37	and	and	CCONJ
inlawrev-2784	680	38	may	may	AUX
inlawrev-2784	680	39	never	never	ADV
inlawrev-2784	680	40	receive	receive	VERB
inlawrev-2784	680	41	jl^	jl^	NOUN
inlawrev-2784	680	42	"	"	PUNCT
inlawrev-2784	680	43	148	148	NUM
inlawrev-2784	680	44	however	however	ADV
inlawrev-2784	680	45	,	,	PUNCT
inlawrev-2784	680	46	the	the	DET
inlawrev-2784	680	47	seventh	seventh	ADJ
inlawrev-2784	680	48	circuit	circuit	NOUN
inlawrev-2784	680	49	disagreed	disagree	VERB
inlawrev-2784	680	50	with	with	ADP
inlawrev-2784	680	51	the	the	DET
inlawrev-2784	680	52	irs	irs	PROPN
inlawrev-2784	680	53	's	's	PART
inlawrev-2784	680	54	conclusion	conclusion	NOUN
inlawrev-2784	680	55	that	that	SCONJ
inlawrev-2784	680	56	jewett	jewett	PROPN
inlawrev-2784	680	57	should	should	AUX
inlawrev-2784	680	58	apply	apply	VERB
inlawrev-2784	680	59	to	to	ADP
inlawrev-2784	680	60	pearl	pearl	PROPN
inlawrev-2784	680	61	kennedy	kennedy	PROPN
inlawrev-2784	680	62	's	's	PART
inlawrev-2784	680	63	disclaimer	disclaimer	NOUN
inlawrev-2784	680	64	.	.	PUNCT
inlawrev-2784	681	1	in	in	ADP
inlawrev-2784	681	2	jewett	jewett	PROPN
inlawrev-2784	681	3	the	the	DET
inlawrev-2784	681	4	interests	interest	NOUN
inlawrev-2784	681	5	of	of	ADP
inlawrev-2784	681	6	the	the	DET
inlawrev-2784	681	7	different	different	ADJ
inlawrev-2784	681	8	generations	generation	NOUN
inlawrev-2784	681	9	of	of	ADP
inlawrev-2784	681	10	the	the	DET
inlawrev-2784	681	11	jewett	jewett	PROPN
inlawrev-2784	681	12	family	family	PROPN
inlawrev-2784	681	13	were	be	AUX
inlawrev-2784	681	14	fixed	fix	VERB
inlawrev-2784	681	15	in	in	ADP
inlawrev-2784	681	16	1939	1939	NUM
inlawrev-2784	681	17	.	.	PUNCT
inlawrev-2784	682	1	the	the	DET
inlawrev-2784	682	2	future	future	ADJ
inlawrev-2784	682	3	interest	interest	NOUN
inlawrev-2784	682	4	of	of	ADP
inlawrev-2784	682	5	each	each	DET
inlawrev-2784	682	6	generation	generation	NOUN
inlawrev-2784	682	7	had	have	VERB
inlawrev-2784	682	8	a	a	DET
inlawrev-2784	682	9	present	present	ADJ
inlawrev-2784	682	10	value	value	NOUN
inlawrev-2784	682	11	which	which	PRON
inlawrev-2784	682	12	could	could	AUX
inlawrev-2784	682	13	have	have	AUX
inlawrev-2784	682	14	been	be	AUX
inlawrev-2784	682	15	calculated	calculate	VERB
inlawrev-2784	682	16	from	from	ADP
inlawrev-2784	682	17	the	the	DET
inlawrev-2784	682	18	actuarial	actuarial	ADJ
inlawrev-2784	682	19	tables	table	NOUN
inlawrev-2784	682	20	in	in	ADP
inlawrev-2784	682	21	1939	1939	NUM
inlawrev-2784	682	22	or	or	CCONJ
inlawrev-2784	682	23	in	in	ADP
inlawrev-2784	682	24	1972	1972	NUM
inlawrev-2784	682	25	to	to	PART
inlawrev-2784	682	26	determine	determine	VERB
inlawrev-2784	682	27	what	what	PRON
inlawrev-2784	682	28	the	the	DET
inlawrev-2784	682	29	value	value	NOUN
inlawrev-2784	682	30	of	of	ADP
inlawrev-2784	682	31	each	each	DET
inlawrev-2784	682	32	person	person	NOUN
inlawrev-2784	682	33	's	's	PART
inlawrev-2784	682	34	share	share	NOUN
inlawrev-2784	682	35	of	of	ADP
inlawrev-2784	682	36	the	the	DET
inlawrev-2784	682	37	trust	trust	NOUN
inlawrev-2784	682	38	corpus	corpus	NOUN
inlawrev-2784	682	39	was	be	AUX
inlawrev-2784	682	40	at	at	ADP
inlawrev-2784	682	41	that	that	DET
inlawrev-2784	682	42	time	time	NOUN
inlawrev-2784	682	43	.	.	PUNCT
inlawrev-2784	683	1	'"^^	'"^^	NOUN
inlawrev-2784	684	1	this	this	PRON
inlawrev-2784	684	2	was	be	AUX
inlawrev-2784	684	3	not	not	PART
inlawrev-2784	684	4	the	the	DET
inlawrev-2784	684	5	case	case	NOUN
inlawrev-2784	684	6	with	with	ADP
inlawrev-2784	684	7	frank	frank	PROPN
inlawrev-2784	684	8	kennedy	kennedy	PROPN
inlawrev-2784	684	9	's	's	PART
inlawrev-2784	684	10	gift	gift	NOUN
inlawrev-2784	684	11	to	to	ADP
inlawrev-2784	684	12	his	his	PRON
inlawrev-2784	684	13	wife	wife	NOUN
inlawrev-2784	684	14	in	in	ADP
inlawrev-2784	684	15	1953	1953	NUM
inlawrev-2784	684	16	with	with	ADP
inlawrev-2784	684	17	respect	respect	NOUN
inlawrev-2784	684	18	to	to	ADP
inlawrev-2784	684	19	the	the	DET
inlawrev-2784	684	20	survivorship	survivorship	NOUN
inlawrev-2784	684	21	interest	interest	NOUN
inlawrev-2784	684	22	.	.	PUNCT
inlawrev-2784	685	1	the	the	DET
inlawrev-2784	685	2	undivided	undivided	ADJ
inlawrev-2784	685	3	one	one	NUM
inlawrev-2784	685	4	-	-	PUNCT
inlawrev-2784	685	5	half	half	NOUN
inlawrev-2784	685	6	interest	interest	NOUN
inlawrev-2784	685	7	that	that	PRON
inlawrev-2784	685	8	frank	frank	PROPN
inlawrev-2784	685	9	retained	retain	VERB
inlawrev-2784	685	10	had	have	VERB
inlawrev-2784	685	11	no	no	DET
inlawrev-2784	685	12	value	value	NOUN
inlawrev-2784	685	13	to	to	ADP
inlawrev-2784	685	14	pearl	pearl	NOUN
inlawrev-2784	685	15	that	that	PRON
inlawrev-2784	685	16	could	could	AUX
inlawrev-2784	685	17	be	be	AUX
inlawrev-2784	685	18	ascertained	ascertain	VERB
inlawrev-2784	685	19	in	in	ADP
inlawrev-2784	685	20	1953	1953	NUM
inlawrev-2784	685	21	because	because	SCONJ
inlawrev-2784	685	22	frank	frank	PROPN
inlawrev-2784	685	23	retained	retain	VERB
inlawrev-2784	685	24	the	the	DET
inlawrev-2784	685	25	right	right	NOUN
inlawrev-2784	685	26	to	to	PART
inlawrev-2784	685	27	partition	partition	VERB
inlawrev-2784	685	28	the	the	DET
inlawrev-2784	685	29	property	property	NOUN
inlawrev-2784	685	30	.	.	PUNCT
inlawrev-2784	685	31	'	'	PUNCT
inlawrev-2784	686	1	^	^	NOUN
inlawrev-2784	686	2	°	°	NOUN
inlawrev-2784	686	3	he	he	PRON
inlawrev-2784	686	4	retained	retain	VERB
inlawrev-2784	686	5	this	this	PRON
inlawrev-2784	686	6	right	right	ADV
inlawrev-2784	686	7	up	up	ADV
inlawrev-2784	686	8	until	until	ADP
inlawrev-2784	686	9	his	his	PRON
inlawrev-2784	686	10	death	death	NOUN
inlawrev-2784	686	11	;	;	PUNCT
inlawrev-2784	686	12	therefore	therefore	ADV
inlawrev-2784	686	13	,	,	PUNCT
inlawrev-2784	686	14	it	it	PRON
inlawrev-2784	686	15	was	be	AUX
inlawrev-2784	686	16	not	not	PART
inlawrev-2784	686	17	until	until	ADP
inlawrev-2784	686	18	his	his	PRON
inlawrev-2784	686	19	death	death	NOUN
inlawrev-2784	686	20	in	in	ADP
inlawrev-2784	686	21	1978	1978	NUM
inlawrev-2784	686	22	that	that	SCONJ
inlawrev-2784	686	23	the	the	DET
inlawrev-2784	686	24	survivorship	survivorship	NOUN
inlawrev-2784	686	25	interest	interest	NOUN
inlawrev-2784	686	26	value	value	NOUN
inlawrev-2784	686	27	could	could	AUX
inlawrev-2784	686	28	be	be	AUX
inlawrev-2784	686	29	ascertained	ascertain	VERB
inlawrev-2784	686	30	.	.	PUNCT
inlawrev-2784	687	1	'^^	'^^	PRON
inlawrev-2784	688	1	if	if	SCONJ
inlawrev-2784	688	2	the	the	DET
inlawrev-2784	688	3	survivorship	survivorship	NOUN
inlawrev-2784	688	4	component	component	NOUN
inlawrev-2784	688	5	of	of	ADP
inlawrev-2784	688	6	a	a	DET
inlawrev-2784	688	7	joint	joint	ADJ
inlawrev-2784	688	8	tenancy	tenancy	NOUN
inlawrev-2784	688	9	was	be	AUX
inlawrev-2784	688	10	treated	treat	VERB
inlawrev-2784	688	11	as	as	ADP
inlawrev-2784	688	12	a	a	DET
inlawrev-2784	688	13	valuable	valuable	ADJ
inlawrev-2784	688	14	gift	gift	NOUN
inlawrev-2784	688	15	in	in	ADP
inlawrev-2784	688	16	1953	1953	NUM
inlawrev-2784	688	17	,	,	PUNCT
inlawrev-2784	688	18	then	then	ADV
inlawrev-2784	688	19	that	that	PRON
inlawrev-2784	688	20	would	would	AUX
inlawrev-2784	688	21	imply	imply	VERB
inlawrev-2784	688	22	that	that	PRON
inlawrev-2784	688	23	frank	frank	PROPN
inlawrev-2784	688	24	's	's	PART
inlawrev-2784	688	25	retained	retain	VERB
inlawrev-2784	688	26	interest	interest	NOUN
inlawrev-2784	688	27	was	be	AUX
inlawrev-2784	688	28	worth	worth	ADJ
inlawrev-2784	688	29	less	less	ADJ
inlawrev-2784	688	30	than	than	ADP
inlawrev-2784	688	31	half	half	NOUN
inlawrev-2784	688	32	of	of	ADP
inlawrev-2784	688	33	the	the	DET
inlawrev-2784	688	34	total	total	ADJ
inlawrev-2784	688	35	value	value	NOUN
inlawrev-2784	688	36	of	of	ADP
inlawrev-2784	688	37	the	the	DET
inlawrev-2784	688	38	farm	farm	NOUN
inlawrev-2784	688	39	because	because	SCONJ
inlawrev-2784	688	40	frank	frank	PROPN
inlawrev-2784	688	41	's	's	PART
inlawrev-2784	688	42	and	and	CCONJ
inlawrev-2784	688	43	pearl	pearl	NOUN
inlawrev-2784	688	44	's	's	PART
inlawrev-2784	688	45	shares	share	NOUN
inlawrev-2784	688	46	,	,	PUNCT
inlawrev-2784	688	47	when	when	SCONJ
inlawrev-2784	688	48	added	add	VERB
inlawrev-2784	688	49	together	together	ADV
inlawrev-2784	688	50	,	,	PUNCT
inlawrev-2784	688	51	could	could	AUX
inlawrev-2784	688	52	not	not	PART
inlawrev-2784	688	53	be	be	AUX
inlawrev-2784	688	54	more	more	ADJ
inlawrev-2784	688	55	than	than	ADP
inlawrev-2784	688	56	100	100	NUM
inlawrev-2784	688	57	per	per	ADP
inlawrev-2784	688	58	cent	cent	NOUN
inlawrev-2784	688	59	.	.	PUNCT
inlawrev-2784	689	1	however	however	ADV
inlawrev-2784	689	2	,	,	PUNCT
inlawrev-2784	689	3	frank	frank	PROPN
inlawrev-2784	689	4	also	also	ADV
inlawrev-2784	689	5	had	have	VERB
inlawrev-2784	689	6	a	a	DET
inlawrev-2784	689	7	right	right	NOUN
inlawrev-2784	689	8	of	of	ADP
inlawrev-2784	689	9	survivorship	survivorship	NOUN
inlawrev-2784	689	10	,	,	PUNCT
inlawrev-2784	689	11	plus	plus	CCONJ
inlawrev-2784	689	12	the	the	DET
inlawrev-2784	689	13	half	half	ADJ
inlawrev-2784	689	14	share	share	NOUN
inlawrev-2784	689	15	that	that	PRON
inlawrev-2784	689	16	he	he	PRON
inlawrev-2784	689	17	could	could	AUX
inlawrev-2784	689	18	retain	retain	VERB
inlawrev-2784	689	19	with	with	ADP
inlawrev-2784	689	20	certainty	certainty	NOUN
inlawrev-2784	689	21	by	by	ADP
inlawrev-2784	689	22	partition	partition	NOUN
inlawrev-2784	689	23	.	.	PUNCT
inlawrev-2784	690	1	'	'	PUNCT
inlawrev-2784	690	2	^^	^^	PUNCT
inlawrev-2784	690	3	the	the	DET
inlawrev-2784	690	4	court	court	NOUN
inlawrev-2784	690	5	found	find	VERB
inlawrev-2784	690	6	that	that	SCONJ
inlawrev-2784	690	7	the	the	DET
inlawrev-2784	690	8	irs	irs	PROPN
inlawrev-2784	690	9	's	's	PART
inlawrev-2784	690	10	treatment	treatment	NOUN
inlawrev-2784	690	11	of	of	ADP
inlawrev-2784	690	12	the	the	DET
inlawrev-2784	690	13	transfer	transfer	NOUN
inlawrev-2784	690	14	in	in	ADP
inlawrev-2784	690	15	1953	1953	NUM
inlawrev-2784	690	16	implied	imply	VERB
inlawrev-2784	690	17	both	both	CCONJ
inlawrev-2784	690	18	frank	frank	ADJ
inlawrev-2784	690	19	and	and	CCONJ
inlawrev-2784	690	20	pearl	pearl	NOUN
inlawrev-2784	690	21	's	's	PART
inlawrev-2784	690	22	interest	interest	NOUN
inlawrev-2784	690	23	was	be	AUX
inlawrev-2784	690	24	worth	worth	ADJ
inlawrev-2784	690	25	more	more	ADJ
inlawrev-2784	690	26	than	than	ADP
inlawrev-2784	690	27	one	one	NUM
inlawrev-2784	690	28	-	-	PUNCT
inlawrev-2784	690	29	half	half	NOUN
inlawrev-2784	690	30	and	and	CCONJ
inlawrev-2784	690	31	this	this	PRON
inlawrev-2784	690	32	suggested	suggest	VERB
inlawrev-2784	690	33	something	something	PRON
inlawrev-2784	690	34	was	be	AUX
inlawrev-2784	690	35	seriously	seriously	ADV
inlawrev-2784	690	36	wrong	wrong	ADJ
inlawrev-2784	690	37	with	with	ADP
inlawrev-2784	690	38	the	the	DET
inlawrev-2784	690	39	irs	irs	PROPN
inlawrev-2784	690	40	's	's	PART
inlawrev-2784	690	41	position	position	NOUN
inlawrev-2784	690	42	.	.	PUNCT
inlawrev-2784	690	43	'	'	PUNCT
inlawrev-2784	691	1	"	"	PUNCT
inlawrev-2784	691	2	the	the	DET
inlawrev-2784	691	3	petitioner	petitioner	NOUN
inlawrev-2784	691	4	in	in	ADP
inlawrev-2784	691	5	kennedy	kennedy	PROPN
inlawrev-2784	691	6	argued	argue	VERB
inlawrev-2784	691	7	in	in	ADP
inlawrev-2784	691	8	her	her	PRON
inlawrev-2784	691	9	brief	brief	NOUN
inlawrev-2784	691	10	that	that	SCONJ
inlawrev-2784	691	11	the	the	DET
inlawrev-2784	691	12	issue	issue	NOUN
inlawrev-2784	691	13	in	in	ADP
inlawrev-2784	691	14	jewett	jewett	PROPN
inlawrev-2784	691	15	revolved	revolve	VERB
inlawrev-2784	691	16	around	around	ADP
inlawrev-2784	691	17	the	the	DET
inlawrev-2784	691	18	supreme	supreme	PROPN
inlawrev-2784	691	19	court	court	PROPN
inlawrev-2784	691	20	's	's	PART
inlawrev-2784	691	21	interpretation	interpretation	NOUN
inlawrev-2784	691	22	of	of	ADP
inlawrev-2784	691	23	"	"	PUNCT
inlawrev-2784	691	24	transfer	transfer	NOUN
inlawrev-2784	691	25	.	.	PUNCT
inlawrev-2784	692	1	"	"	PUNCT
inlawrev-2784	692	2	'	'	PUNCT
inlawrev-2784	692	3	^"^	^"^	ADV
inlawrev-2784	692	4	she	she	PRON
inlawrev-2784	692	5	argued	argue	VERB
inlawrev-2784	692	6	that	that	SCONJ
inlawrev-2784	692	7	the	the	DET
inlawrev-2784	692	8	jewett	jewett	PROPN
inlawrev-2784	692	9	court	court	PROPN
inlawrev-2784	692	10	's	's	PART
inlawrev-2784	692	11	interpretation	interpretation	NOUN
inlawrev-2784	692	12	was	be	AUX
inlawrev-2784	692	13	that	that	SCONJ
inlawrev-2784	692	14	in	in	ADP
inlawrev-2784	692	15	order	order	NOUN
inlawrev-2784	692	16	to	to	PART
inlawrev-2784	692	17	trigger	trigger	VERB
inlawrev-2784	692	18	the	the	DET
inlawrev-2784	692	19	time	time	NOUN
inlawrev-2784	692	20	period	period	NOUN
inlawrev-2784	692	21	the	the	DET
inlawrev-2784	692	22	transfer	transfer	NOUN
inlawrev-2784	692	23	had	have	VERB
inlawrev-2784	692	24	to	to	PART
inlawrev-2784	692	25	be	be	AUX
inlawrev-2784	692	26	a	a	DET
inlawrev-2784	692	27	taxable	taxable	ADJ
inlawrev-2784	692	28	transfer	transfer	NOUN
inlawrev-2784	692	29	.	.	PUNCT
inlawrev-2784	693	1	in	in	ADP
inlawrev-2784	693	2	jewett	jewett	PROPN
inlawrev-2784	693	3	,	,	PUNCT
inlawrev-2784	693	4	when	when	SCONJ
inlawrev-2784	693	5	jewett	jewett	PROPN
inlawrev-2784	693	6	i	i	PRON
inlawrev-2784	693	7	died	die	VERB
inlawrev-2784	693	8	in	in	ADP
inlawrev-2784	693	9	1939	1939	NUM
inlawrev-2784	693	10	,	,	PUNCT
inlawrev-2784	693	11	there	there	PRON
inlawrev-2784	693	12	was	be	VERB
inlawrev-2784	693	13	a	a	DET
inlawrev-2784	693	14	taxable	taxable	ADJ
inlawrev-2784	693	15	transfer	transfer	NOUN
inlawrev-2784	693	16	at	at	ADP
inlawrev-2784	693	17	that	that	DET
inlawrev-2784	693	18	time	time	NOUN
inlawrev-2784	693	19	of	of	ADP
inlawrev-2784	693	20	a	a	DET
inlawrev-2784	693	21	future	future	ADJ
inlawrev-2784	693	22	interest	interest	NOUN
inlawrev-2784	693	23	to	to	PART
inlawrev-2784	693	24	george	george	PROPN
inlawrev-2784	693	25	jewett	jewett	PROPN
inlawrev-2784	693	26	(	(	PUNCT
inlawrev-2784	693	27	jewett	jewett	PROPN
inlawrev-2784	693	28	iii	iii	PROPN
inlawrev-2784	693	29	)	)	PUNCT
inlawrev-2784	693	30	;	;	PUNCT
inlawrev-2784	693	31	therefore	therefore	ADV
inlawrev-2784	693	32	,	,	PUNCT
inlawrev-2784	693	33	the	the	DET
inlawrev-2784	693	34	reasonable	reasonable	ADJ
inlawrev-2784	693	35	time	time	NOUN
inlawrev-2784	693	36	period	period	NOUN
inlawrev-2784	693	37	under	under	ADP
inlawrev-2784	693	38	section	section	NOUN
inlawrev-2784	693	39	2511	2511	NUM
inlawrev-2784	693	40	began	begin	VERB
inlawrev-2784	693	41	to	to	PART
inlawrev-2784	693	42	run	run	VERB
inlawrev-2784	693	43	.	.	PUNCT
inlawrev-2784	694	1	'^^	'^^	PRON
inlawrev-2784	694	2	when	when	SCONJ
inlawrev-2784	694	3	frank	frank	PROPN
inlawrev-2784	694	4	titled	title	VERB
inlawrev-2784	694	5	the	the	DET
inlawrev-2784	694	6	property	property	NOUN
inlawrev-2784	694	7	jointly	jointly	ADV
inlawrev-2784	694	8	with	with	ADP
inlawrev-2784	694	9	pearl	pearl	NOUN
inlawrev-2784	694	10	in	in	ADP
inlawrev-2784	694	11	1953	1953	NUM
inlawrev-2784	694	12	he	he	PRON
inlawrev-2784	694	13	made	make	VERB
inlawrev-2784	694	14	a	a	DET
inlawrev-2784	694	15	taxable	taxable	ADJ
inlawrev-2784	694	16	gift	gift	NOUN
inlawrev-2784	694	17	of	of	ADP
inlawrev-2784	694	18	the	the	DET
inlawrev-2784	694	19	undivided	undivided	ADJ
inlawrev-2784	694	20	one	one	NUM
inlawrev-2784	694	21	-	-	PUNCT
inlawrev-2784	694	22	half	half	NOUN
inlawrev-2784	694	23	interest	interest	NOUN
inlawrev-2784	694	24	she	she	PRON
inlawrev-2784	694	25	acquired	acquire	VERB
inlawrev-2784	694	26	at	at	ADP
inlawrev-2784	694	27	that	that	DET
inlawrev-2784	694	28	time	time	NOUN
inlawrev-2784	694	29	.	.	PUNCT
inlawrev-2784	695	1	however	however	ADV
inlawrev-2784	695	2	,	,	PUNCT
inlawrev-2784	695	3	the	the	DET
inlawrev-2784	695	4	survivorship	survivorship	NOUN
inlawrev-2784	695	5	''	''	PUNCT
inlawrev-2784	695	6	'	'	PUNCT
inlawrev-2784	695	7	kennedy	kennedy	PROPN
inlawrev-2784	695	8	v.	v.	PROPN
inlawrev-2784	695	9	commissioner	commissioner	PROPN
inlawrev-2784	695	10	,	,	PUNCT
inlawrev-2784	695	11	804	804	NUM
inlawrev-2784	695	12	f.2d	f.2d	NOUN
inlawrev-2784	695	13	1332	1332	NUM
inlawrev-2784	695	14	,	,	PUNCT
inlawrev-2784	695	15	1334	1334	NUM
inlawrev-2784	695	16	(	(	PUNCT
inlawrev-2784	695	17	7th	7th	ADJ
inlawrev-2784	695	18	cir	cir	NOUN
inlawrev-2784	695	19	.	.	PUNCT
inlawrev-2784	695	20	1986	1986	NUM
inlawrev-2784	695	21	)	)	PUNCT
inlawrev-2784	695	22	.	.	PUNCT
inlawrev-2784	695	23	'	'	PUNCT
inlawrev-2784	696	1	=	=	SYM
inlawrev-2784	696	2	°	°	NOUN
inlawrev-2784	696	3	m	m	VERB
inlawrev-2784	696	4	at	at	ADP
inlawrev-2784	696	5	1335	1335	NUM
inlawrev-2784	696	6	.	.	PUNCT
inlawrev-2784	697	1	''	''	PUNCT
inlawrev-2784	697	2	'	'	PUNCT
inlawrev-2784	697	3	see	see	VERB
inlawrev-2784	697	4	estate	estate	NOUN
inlawrev-2784	697	5	of	of	ADP
inlawrev-2784	697	6	lidbury	lidbury	NOUN
inlawrev-2784	697	7	v.	v.	ADP
inlawrev-2784	697	8	commissioner	commissioner	NOUN
inlawrev-2784	697	9	,	,	PUNCT
inlawrev-2784	697	10	800	800	NUM
inlawrev-2784	697	11	f.2d	f.2d	ADP
inlawrev-2784	697	12	649	649	NUM
inlawrev-2784	697	13	,	,	PUNCT
inlawrev-2784	697	14	653	653	NUM
inlawrev-2784	697	15	-	-	SYM
inlawrev-2784	697	16	54	54	NUM
inlawrev-2784	697	17	(	(	PUNCT
inlawrev-2784	697	18	7th	7th	ADJ
inlawrev-2784	697	19	cir	cir	NOUN
inlawrev-2784	697	20	.	.	PUNCT
inlawrev-2784	697	21	1986	1986	NUM
inlawrev-2784	697	22	)	)	PUNCT
inlawrev-2784	697	23	.	.	PUNCT
inlawrev-2784	698	1	a	a	DET
inlawrev-2784	698	2	contract	contract	NOUN
inlawrev-2784	698	3	to	to	PART
inlawrev-2784	698	4	make	make	VERB
inlawrev-2784	698	5	a	a	DET
inlawrev-2784	698	6	gift	gift	NOUN
inlawrev-2784	698	7	is	be	AUX
inlawrev-2784	698	8	not	not	PART
inlawrev-2784	698	9	a	a	DET
inlawrev-2784	698	10	taxable	taxable	ADJ
inlawrev-2784	698	11	gift	gift	NOUN
inlawrev-2784	698	12	when	when	SCONJ
inlawrev-2784	698	13	the	the	DET
inlawrev-2784	698	14	value	value	NOUN
inlawrev-2784	698	15	of	of	ADP
inlawrev-2784	698	16	the	the	DET
inlawrev-2784	698	17	interest	interest	NOUN
inlawrev-2784	698	18	to	to	PART
inlawrev-2784	698	19	be	be	AUX
inlawrev-2784	698	20	transferred	transfer	VERB
inlawrev-2784	698	21	is	be	AUX
inlawrev-2784	698	22	subject	subject	ADJ
inlawrev-2784	698	23	to	to	ADP
inlawrev-2784	698	24	diminution	diminution	NOUN
inlawrev-2784	698	25	at	at	ADP
inlawrev-2784	698	26	the	the	DET
inlawrev-2784	698	27	donor	donor	NOUN
inlawrev-2784	698	28	's	's	PART
inlawrev-2784	698	29	pleasure	pleasure	NOUN
inlawrev-2784	698	30	.	.	PUNCT
inlawrev-2784	698	31	''	''	PUNCT
inlawrev-2784	699	1	'	'	PUNCT
inlawrev-2784	699	2	kennedy	kennedy	PROPN
inlawrev-2784	699	3	,	,	PUNCT
inlawrev-2784	699	4	804	804	NUM
inlawrev-2784	699	5	f.2d	f.2d	NOUN
inlawrev-2784	699	6	at	at	ADP
inlawrev-2784	699	7	1335	1335	NUM
inlawrev-2784	699	8	.	.	PUNCT
inlawrev-2784	699	9	'	'	PUNCT
inlawrev-2784	700	1	"	"	PUNCT
inlawrev-2784	700	2	i	i	PRON
inlawrev-2784	700	3	d.	d.	PROPN
inlawrev-2784	700	4	'	'	PART
inlawrev-2784	700	5	^^brief	^^brief	PROPN
inlawrev-2784	700	6	for	for	ADP
inlawrev-2784	700	7	petitioner	petitioner	NOUN
inlawrev-2784	700	8	at	at	ADP
inlawrev-2784	700	9	24	24	NUM
inlawrev-2784	700	10	,	,	PUNCT
inlawrev-2784	700	11	kennedy	kennedy	PROPN
inlawrev-2784	700	12	v.	v.	PROPN
inlawrev-2784	700	13	commissioner	commissioner	PROPN
inlawrev-2784	700	14	,	,	PUNCT
inlawrev-2784	700	15	804	804	NUM
inlawrev-2784	700	16	f.2d	f.2d	NOUN
inlawrev-2784	700	17	1332	1332	NUM
inlawrev-2784	700	18	(	(	PUNCT
inlawrev-2784	700	19	7th	7th	ADJ
inlawrev-2784	700	20	cir	cir	NOUN
inlawrev-2784	700	21	.	.	PROPN
inlawrev-2784	700	22	1986	1986	NUM
inlawrev-2784	700	23	)	)	PUNCT
inlawrev-2784	700	24	(	(	PUNCT
inlawrev-2784	700	25	no	no	INTJ
inlawrev-2784	700	26	.	.	NOUN
inlawrev-2784	700	27	33349	33349	NUM
inlawrev-2784	700	28	-	-	SYM
inlawrev-2784	700	29	83	83	NUM
inlawrev-2784	700	30	)	)	PUNCT
inlawrev-2784	700	31	.	.	PUNCT
inlawrev-2784	701	1	"	"	PUNCT
inlawrev-2784	701	2	'	'	PUNCT
inlawrev-2784	701	3	i	i	PRON
inlawrev-2784	701	4	d.	d.	PROPN
inlawrev-2784	701	5	1988	1988	NUM
inlawrev-2784	701	6	]	]	PUNCT
inlawrev-2784	701	7	disclaimer	disclaimer	NOUN
inlawrev-2784	701	8	of	of	ADP
inlawrev-2784	701	9	joint	joint	ADJ
inlawrev-2784	701	10	tenancy	tenancy	NOUN
inlawrev-2784	701	11	695	695	NUM
inlawrev-2784	701	12	interest	interest	NOUN
inlawrev-2784	701	13	she	she	PRON
inlawrev-2784	701	14	acquired	acquire	VERB
inlawrev-2784	701	15	at	at	ADP
inlawrev-2784	701	16	that	that	DET
inlawrev-2784	701	17	time	time	NOUN
inlawrev-2784	701	18	in	in	ADP
inlawrev-2784	701	19	the	the	DET
inlawrev-2784	701	20	one	one	NUM
inlawrev-2784	701	21	-	-	PUNCT
inlawrev-2784	701	22	half	half	NOUN
inlawrev-2784	701	23	undivided	undivided	ADJ
inlawrev-2784	701	24	interest	interest	NOUN
inlawrev-2784	701	25	he	he	PRON
inlawrev-2784	701	26	retained	retain	VERB
inlawrev-2784	701	27	was	be	AUX
inlawrev-2784	701	28	not	not	PART
inlawrev-2784	701	29	taxable	taxable	ADJ
inlawrev-2784	701	30	under	under	ADP
inlawrev-2784	701	31	the	the	DET
inlawrev-2784	701	32	gift	gift	NOUN
inlawrev-2784	701	33	tax	tax	NOUN
inlawrev-2784	701	34	laws	law	NOUN
inlawrev-2784	701	35	until	until	SCONJ
inlawrev-2784	701	36	frank	frank	PROPN
inlawrev-2784	701	37	died	die	VERB
inlawrev-2784	701	38	in	in	ADP
inlawrev-2784	701	39	1978.'^^	1978.'^^	NUM
inlawrev-2784	701	40	therefore	therefore	ADV
inlawrev-2784	701	41	,	,	PUNCT
inlawrev-2784	701	42	because	because	SCONJ
inlawrev-2784	701	43	it	it	PRON
inlawrev-2784	701	44	was	be	AUX
inlawrev-2784	701	45	this	this	DET
inlawrev-2784	701	46	latter	latter	ADJ
inlawrev-2784	701	47	interest	interest	NOUN
inlawrev-2784	701	48	pearl	pearl	NOUN
inlawrev-2784	701	49	was	be	AUX
inlawrev-2784	701	50	disclaiming	disclaim	VERB
inlawrev-2784	701	51	,	,	PUNCT
inlawrev-2784	701	52	she	she	PRON
inlawrev-2784	701	53	argued	argue	VERB
inlawrev-2784	701	54	that	that	SCONJ
inlawrev-2784	701	55	,	,	PUNCT
inlawrev-2784	701	56	according	accord	VERB
inlawrev-2784	701	57	to	to	ADP
inlawrev-2784	701	58	jewett	jewett	PROPN
inlawrev-2784	701	59	,	,	PUNCT
inlawrev-2784	701	60	it	it	PRON
inlawrev-2784	701	61	was	be	AUX
inlawrev-2784	701	62	the	the	DET
inlawrev-2784	701	63	taxable	taxable	ADJ
inlawrev-2784	701	64	event	event	NOUN
inlawrev-2784	701	65	of	of	ADP
inlawrev-2784	701	66	frank	frank	PROPN
inlawrev-2784	701	67	's	's	PART
inlawrev-2784	701	68	death	death	NOUN
inlawrev-2784	701	69	in	in	ADP
inlawrev-2784	701	70	1978	1978	NUM
inlawrev-2784	701	71	that	that	PRON
inlawrev-2784	701	72	triggered	trigger	VERB
inlawrev-2784	701	73	the	the	DET
inlawrev-2784	701	74	nine	nine	NUM
inlawrev-2784	701	75	-	-	PUNCT
inlawrev-2784	701	76	month	month	NOUN
inlawrev-2784	701	77	time	time	NOUN
inlawrev-2784	701	78	period	period	NOUN
inlawrev-2784	701	79	and	and	CCONJ
inlawrev-2784	701	80	section	section	NOUN
inlawrev-2784	701	81	2518	2518	NUM
inlawrev-2784	701	82	should	should	AUX
inlawrev-2784	701	83	apply	apply	VERB
inlawrev-2784	701	84	.	.	PUNCT
inlawrev-2784	702	1	'	'	PUNCT
inlawrev-2784	702	2	^^	^^	CCONJ
inlawrev-2784	702	3	the	the	DET
inlawrev-2784	702	4	congressional	congressional	ADJ
inlawrev-2784	702	5	intent	intent	NOUN
inlawrev-2784	702	6	behind	behind	ADP
inlawrev-2784	702	7	section	section	NOUN
inlawrev-2784	702	8	2518	2518	NUM
inlawrev-2784	702	9	supports	support	VERB
inlawrev-2784	702	10	the	the	DET
inlawrev-2784	702	11	interpretation	interpretation	NOUN
inlawrev-2784	702	12	that	that	SCONJ
inlawrev-2784	702	13	it	it	PRON
inlawrev-2784	702	14	is	be	AUX
inlawrev-2784	702	15	the	the	DET
inlawrev-2784	702	16	taxable	taxable	ADJ
inlawrev-2784	702	17	transfer	transfer	NOUN
inlawrev-2784	702	18	that	that	PRON
inlawrev-2784	702	19	triggers	trigger	VERB
inlawrev-2784	702	20	the	the	DET
inlawrev-2784	702	21	time	time	NOUN
inlawrev-2784	702	22	limit	limit	NOUN
inlawrev-2784	702	23	and	and	CCONJ
inlawrev-2784	702	24	determines	determine	VERB
inlawrev-2784	702	25	whether	whether	SCONJ
inlawrev-2784	702	26	section	section	NOUN
inlawrev-2784	702	27	2511	2511	NUM
inlawrev-2784	702	28	for	for	ADP
inlawrev-2784	702	29	transfers	transfer	NOUN
inlawrev-2784	702	30	prior	prior	ADV
inlawrev-2784	702	31	to	to	ADP
inlawrev-2784	702	32	december	december	PROPN
inlawrev-2784	702	33	1976	1976	NUM
inlawrev-2784	702	34	,	,	PUNCT
inlawrev-2784	702	35	or	or	CCONJ
inlawrev-2784	702	36	section	section	NOUN
inlawrev-2784	702	37	2518	2518	NUM
inlawrev-2784	702	38	for	for	ADP
inlawrev-2784	702	39	those	those	PRON
inlawrev-2784	702	40	after	after	ADP
inlawrev-2784	702	41	december	december	PROPN
inlawrev-2784	702	42	1976	1976	NUM
inlawrev-2784	702	43	will	will	AUX
inlawrev-2784	702	44	apply	apply	VERB
inlawrev-2784	702	45	.	.	PUNCT
inlawrev-2784	703	1	'	'	PUNCT
inlawrev-2784	703	2	^^	^^	PUNCT
inlawrev-2784	703	3	the	the	DET
inlawrev-2784	703	4	irs	irs	PROPN
inlawrev-2784	703	5	has	have	AUX
inlawrev-2784	703	6	also	also	ADV
inlawrev-2784	703	7	enacted	enact	VERB
inlawrev-2784	703	8	treasury	treasury	NOUN
inlawrev-2784	703	9	regulations	regulation	NOUN
inlawrev-2784	703	10	for	for	ADP
inlawrev-2784	703	11	section	section	NOUN
inlawrev-2784	703	12	2518	2518	NUM
inlawrev-2784	703	13	that	that	PRON
inlawrev-2784	703	14	reiterate	reiterate	VERB
inlawrev-2784	703	15	that	that	SCONJ
inlawrev-2784	703	16	it	it	PRON
inlawrev-2784	703	17	is	be	AUX
inlawrev-2784	703	18	the	the	DET
inlawrev-2784	703	19	taxable	taxable	ADJ
inlawrev-2784	703	20	transfer	transfer	NOUN
inlawrev-2784	703	21	that	that	PRON
inlawrev-2784	703	22	triggers	trigger	VERB
inlawrev-2784	703	23	the	the	DET
inlawrev-2784	703	24	nine	nine	NUM
inlawrev-2784	703	25	-	-	PUNCT
inlawrev-2784	703	26	month	month	NOUN
inlawrev-2784	703	27	time	time	NOUN
inlawrev-2784	703	28	limitation	limitation	NOUN
inlawrev-2784	703	29	under	under	ADP
inlawrev-2784	703	30	section	section	NOUN
inlawrev-2784	703	31	2518.^^^	2518.^^^	NUM
inlawrev-2784	703	32	the	the	DET
inlawrev-2784	703	33	kennedy	kennedy	PROPN
inlawrev-2784	703	34	court	court	PROPN
inlawrev-2784	703	35	's	's	PART
inlawrev-2784	703	36	holding	holding	NOUN
inlawrev-2784	703	37	is	be	AUX
inlawrev-2784	703	38	in	in	ADP
inlawrev-2784	703	39	line	line	NOUN
inlawrev-2784	703	40	with	with	ADP
inlawrev-2784	703	41	both	both	CCONJ
inlawrev-2784	703	42	congressional	congressional	ADJ
inlawrev-2784	703	43	intent	intent	NOUN
inlawrev-2784	703	44	behind	behind	ADP
inlawrev-2784	703	45	section	section	NOUN
inlawrev-2784	703	46	2518	2518	NUM
inlawrev-2784	703	47	and	and	CCONJ
inlawrev-2784	703	48	the	the	DET
inlawrev-2784	703	49	treasury	treasury	PROPN
inlawrev-2784	703	50	regulation	regulation	NOUN
inlawrev-2784	703	51	's	's	PART
inlawrev-2784	703	52	definition	definition	NOUN
inlawrev-2784	703	53	of	of	ADP
inlawrev-2784	703	54	what	what	PRON
inlawrev-2784	703	55	constitutes	constitute	VERB
inlawrev-2784	703	56	a	a	DET
inlawrev-2784	703	57	transfer	transfer	NOUN
inlawrev-2784	703	58	for	for	ADP
inlawrev-2784	703	59	purposes	purpose	NOUN
inlawrev-2784	703	60	of	of	ADP
inlawrev-2784	703	61	section	section	NOUN
inlawrev-2784	703	62	2518.^^	2518.^^	NUM
inlawrev-2784	703	63	°	°	NOUN
inlawrev-2784	703	64	although	although	SCONJ
inlawrev-2784	703	65	the	the	DET
inlawrev-2784	703	66	court	court	NOUN
inlawrev-2784	703	67	's	's	PART
inlawrev-2784	703	68	holding	holding	NOUN
inlawrev-2784	703	69	comports	comport	VERB
inlawrev-2784	703	70	with	with	ADP
inlawrev-2784	703	71	both	both	PRON
inlawrev-2784	703	72	of	of	ADP
inlawrev-2784	703	73	these	these	PRON
inlawrev-2784	703	74	,	,	PUNCT
inlawrev-2784	703	75	it	it	PRON
inlawrev-2784	703	76	is	be	AUX
inlawrev-2784	703	77	in	in	ADP
inlawrev-2784	703	78	direct	direct	ADJ
inlawrev-2784	703	79	conflict	conflict	NOUN
inlawrev-2784	703	80	with	with	ADP
inlawrev-2784	703	81	treasury	treasury	NOUN
inlawrev-2784	703	82	regulation	regulation	NOUN
inlawrev-2784	703	83	section	section	NOUN
inlawrev-2784	703	84	25.25	25.25	NUM
inlawrev-2784	703	85	18	18	NUM
inlawrev-2784	703	86	-	-	SYM
inlawrev-2784	703	87	2(c)(4	2(c)(4	NUM
inlawrev-2784	703	88	)	)	PUNCT
inlawrev-2784	703	89	,	,	PUNCT
inlawrev-2784	703	90	which	which	PRON
inlawrev-2784	703	91	states	state	VERB
inlawrev-2784	703	92	that	that	SCONJ
inlawrev-2784	703	93	a	a	DET
inlawrev-2784	703	94	disclaimer	disclaimer	NOUN
inlawrev-2784	703	95	of	of	ADP
inlawrev-2784	703	96	a	a	DET
inlawrev-2784	703	97	joint	joint	ADJ
inlawrev-2784	703	98	tenancy	tenancy	NOUN
inlawrev-2784	703	99	interest	interest	NOUN
inlawrev-2784	703	100	must	must	AUX
inlawrev-2784	703	101	be	be	AUX
inlawrev-2784	703	102	made	make	VERB
inlawrev-2784	703	103	within	within	ADP
inlawrev-2784	703	104	nine	nine	NUM
inlawrev-2784	703	105	months	month	NOUN
inlawrev-2784	703	106	of	of	ADP
inlawrev-2784	703	107	the	the	DET
inlawrev-2784	703	108	creation	creation	NOUN
inlawrev-2784	703	109	of	of	ADP
inlawrev-2784	703	110	the	the	DET
inlawrev-2784	703	111	tenancy	tenancy	NOUN
inlawrev-2784	703	112	.	.	PUNCT
inlawrev-2784	704	1	^^	^^	PROPN
inlawrev-2784	704	2	'	'	PUNCT
inlawrev-2784	704	3	because	because	SCONJ
inlawrev-2784	704	4	the	the	DET
inlawrev-2784	704	5	resolution	resolution	NOUN
inlawrev-2784	704	6	of	of	ADP
inlawrev-2784	704	7	this	this	DET
inlawrev-2784	704	8	conflict	conflict	NOUN
inlawrev-2784	704	9	may	may	AUX
inlawrev-2784	704	10	affect	affect	VERB
inlawrev-2784	704	11	a	a	DET
inlawrev-2784	704	12	significant	significant	ADJ
inlawrev-2784	704	13	number	number	NOUN
inlawrev-2784	704	14	of	of	ADP
inlawrev-2784	704	15	taxpayers	taxpayer	NOUN
inlawrev-2784	704	16	,	,	PUNCT
inlawrev-2784	704	17	it	it	PRON
inlawrev-2784	704	18	is	be	AUX
inlawrev-2784	704	19	necessary	necessary	ADJ
inlawrev-2784	704	20	to	to	PART
inlawrev-2784	704	21	analyze	analyze	VERB
inlawrev-2784	704	22	the	the	DET
inlawrev-2784	704	23	conflict	conflict	NOUN
inlawrev-2784	704	24	and	and	CCONJ
inlawrev-2784	704	25	determine	determine	VERB
inlawrev-2784	704	26	which	which	DET
inlawrev-2784	704	27	approach	approach	NOUN
inlawrev-2784	704	28	should	should	AUX
inlawrev-2784	704	29	prevail	prevail	VERB
inlawrev-2784	704	30	.	.	PUNCT
inlawrev-2784	705	1	2	2	X
inlawrev-2784	705	2	.	.	X
inlawrev-2784	705	3	kennedy	kennedy	PROPN
inlawrev-2784	705	4	court	court	PROPN
inlawrev-2784	705	5	finds	find	VERB
inlawrev-2784	705	6	the	the	DET
inlawrev-2784	705	7	treasury	treasury	PROPN
inlawrev-2784	705	8	regulations	regulation	NOUN
inlawrev-2784	705	9	inconsistent	inconsistent	ADJ
inlawrev-2784	705	10	.	.	PUNCT
inlawrev-2784	705	11	—	—	PUNCT
inlawrev-2784	705	12	the	the	DET
inlawrev-2784	705	13	court	court	NOUN
inlawrev-2784	705	14	equated	equate	VERB
inlawrev-2784	705	15	frank	frank	PROPN
inlawrev-2784	705	16	's	's	PART
inlawrev-2784	705	17	power	power	NOUN
inlawrev-2784	705	18	of	of	ADP
inlawrev-2784	705	19	partition	partition	NOUN
inlawrev-2784	705	20	to	to	ADP
inlawrev-2784	705	21	a	a	DET
inlawrev-2784	705	22	general	general	ADJ
inlawrev-2784	705	23	power	power	NOUN
inlawrev-2784	705	24	of	of	ADP
inlawrev-2784	705	25	appointment	appointment	NOUN
inlawrev-2784	705	26	over	over	ADP
inlawrev-2784	705	27	pearl	pearl	NOUN
inlawrev-2784	705	28	's	's	PART
inlawrev-2784	705	29	survivorship	survivorship	NOUN
inlawrev-2784	705	30	interest	interest	NOUN
inlawrev-2784	705	31	,	,	PUNCT
inlawrev-2784	705	32	"	"	PUNCT
inlawrev-2784	705	33	because	because	SCONJ
inlawrev-2784	705	34	by	by	ADP
inlawrev-2784	705	35	partitioning	partition	VERB
inlawrev-2784	705	36	the	the	DET
inlawrev-2784	705	37	property	property	NOUN
inlawrev-2784	705	38	frank	frank	ADV
inlawrev-2784	705	39	could	could	AUX
inlawrev-2784	705	40	direct	direct	VERB
inlawrev-2784	705	41	his	his	PRON
inlawrev-2784	705	42	half	half	NOUN
inlawrev-2784	705	43	to	to	ADP
inlawrev-2784	705	44	his	his	PRON
inlawrev-2784	705	45	creditors	creditor	NOUN
inlawrev-2784	705	46	and	and	CCONJ
inlawrev-2784	705	47	legatees	legatee	NOUN
inlawrev-2784	705	48	of	of	ADP
inlawrev-2784	705	49	his	his	PRON
inlawrev-2784	705	50	choice	choice	NOUN
inlawrev-2784	705	51	rather	rather	ADV
inlawrev-2784	705	52	than	than	ADP
inlawrev-2784	705	53	pearl	pearl	NOUN
inlawrev-2784	705	54	.	.	PUNCT
inlawrev-2784	706	1	"	"	PUNCT
inlawrev-2784	706	2	'	'	PUNCT
inlawrev-2784	706	3	^^	^^	ADP
inlawrev-2784	706	4	the	the	DET
inlawrev-2784	706	5	court	court	NOUN
inlawrev-2784	706	6	also	also	ADV
inlawrev-2784	706	7	found	find	VERB
inlawrev-2784	706	8	similarities	similarity	NOUN
inlawrev-2784	706	9	in	in	ADP
inlawrev-2784	706	10	that	that	DET
inlawrev-2784	706	11	current	current	ADJ
inlawrev-2784	706	12	tax	tax	NOUN
inlawrev-2784	706	13	law	law	NOUN
inlawrev-2784	706	14	pulls	pull	VERB
inlawrev-2784	706	15	the	the	DET
inlawrev-2784	706	16	value	value	NOUN
inlawrev-2784	706	17	of	of	ADP
inlawrev-2784	706	18	the	the	DET
inlawrev-2784	706	19	jointly	jointly	ADV
inlawrev-2784	706	20	held	hold	VERB
inlawrev-2784	706	21	property	property	NOUN
inlawrev-2784	706	22	into	into	ADP
inlawrev-2784	706	23	the	the	DET
inlawrev-2784	706	24	estate	estate	NOUN
inlawrev-2784	706	25	of	of	ADP
inlawrev-2784	706	26	a	a	DET
inlawrev-2784	706	27	contributing	contribute	VERB
inlawrev-2784	706	28	deceased	deceased	ADJ
inlawrev-2784	706	29	joint	joint	ADJ
inlawrev-2784	706	30	tenant	tenant	NOUN
inlawrev-2784	706	31	,	,	PUNCT
inlawrev-2784	706	32	^^^	^^^	PUNCT
inlawrev-2784	706	33	just	just	ADV
inlawrev-2784	706	34	as	as	SCONJ
inlawrev-2784	706	35	a	a	DET
inlawrev-2784	706	36	general	general	ADJ
inlawrev-2784	706	37	power	power	NOUN
inlawrev-2784	706	38	of	of	ADP
inlawrev-2784	706	39	appointment	appointment	NOUN
inlawrev-2784	706	40	pulls	pull	VERB
inlawrev-2784	706	41	the	the	DET
inlawrev-2784	706	42	value	value	NOUN
inlawrev-2784	706	43	of	of	ADP
inlawrev-2784	706	44	a	a	DET
inlawrev-2784	706	45	trust	trust	NOUN
inlawrev-2784	706	46	into	into	ADP
inlawrev-2784	706	47	the	the	DET
inlawrev-2784	706	48	estate	estate	NOUN
inlawrev-2784	706	49	of	of	ADP
inlawrev-2784	706	50	the	the	DET
inlawrev-2784	706	51	person	person	NOUN
inlawrev-2784	706	52	who	who	PRON
inlawrev-2784	706	53	dies	die	VERB
inlawrev-2784	706	54	while	while	SCONJ
inlawrev-2784	706	55	holding	hold	VERB
inlawrev-2784	706	56	the	the	DET
inlawrev-2784	706	57	power	power	NOUN
inlawrev-2784	706	58	.	.	PUNCT
inlawrev-2784	707	1	'	'	PUNCT
inlawrev-2784	707	2	^	^	PUNCT
inlawrev-2784	707	3	with	with	ADP
inlawrev-2784	707	4	a	a	DET
inlawrev-2784	707	5	general	general	ADJ
inlawrev-2784	707	6	power	power	NOUN
inlawrev-2784	707	7	of	of	ADP
inlawrev-2784	707	8	appointment	appointment	NOUN
inlawrev-2784	707	9	the	the	DET
inlawrev-2784	707	10	effective	effective	ADJ
inlawrev-2784	707	11	transfer	transfer	NOUN
inlawrev-2784	707	12	occurs	occur	VERB
inlawrev-2784	707	13	when	when	SCONJ
inlawrev-2784	707	14	the	the	DET
inlawrev-2784	707	15	holder	holder	NOUN
inlawrev-2784	707	16	of	of	ADP
inlawrev-2784	707	17	the	the	DET
inlawrev-2784	707	18	general	general	ADJ
inlawrev-2784	707	19	power	power	NOUN
inlawrev-2784	707	20	exercises	exercise	VERB
inlawrev-2784	707	21	it	it	PRON
inlawrev-2784	707	22	or	or	CCONJ
inlawrev-2784	707	23	allows	allow	VERB
inlawrev-2784	707	24	it	it	PRON
inlawrev-2784	707	25	to	to	PART
inlawrev-2784	707	26	lapse	lapse	NOUN
inlawrev-2784	707	27	,	,	PUNCT
inlawrev-2784	707	28	and	and	CCONJ
inlawrev-2784	707	29	the	the	DET
inlawrev-2784	707	30	time	time	NOUN
inlawrev-2784	707	31	to	to	PART
inlawrev-2784	707	32	disclaim	disclaim	VERB
inlawrev-2784	707	33	then	then	ADV
inlawrev-2784	707	34	''	''	PUNCT
inlawrev-2784	707	35	'	'	PUNCT
inlawrev-2784	707	36	'	'	PUNCT
inlawrev-2784	707	37	kennedy	kennedy	PROPN
inlawrev-2784	707	38	,	,	PUNCT
inlawrev-2784	707	39	804	804	NUM
inlawrev-2784	707	40	f.2d	f.2d	NOUN
inlawrev-2784	707	41	at	at	ADP
inlawrev-2784	707	42	1335	1335	NUM
inlawrev-2784	707	43	.	.	PUNCT
inlawrev-2784	708	1	see	see	VERB
inlawrev-2784	708	2	gift	gift	NOUN
inlawrev-2784	708	3	tax	tax	NOUN
inlawrev-2784	708	4	regulations	regulation	NOUN
inlawrev-2784	708	5	108	108	NUM
inlawrev-2784	708	6	,	,	PUNCT
inlawrev-2784	708	7	§	§	PROPN
inlawrev-2784	708	8	§	§	PROPN
inlawrev-2784	708	9	86.2	86.2	NUM
inlawrev-2784	708	10	,	,	PUNCT
inlawrev-2784	708	11	86.19(h	86.19(h	PROPN
inlawrev-2784	708	12	)	)	PUNCT
inlawrev-2784	708	13	(	(	PUNCT
inlawrev-2784	708	14	1943	1943	NUM
inlawrev-2784	708	15	)	)	PUNCT
inlawrev-2784	708	16	;	;	PUNCT
inlawrev-2784	708	17	for	for	ADP
inlawrev-2784	708	18	treatment	treatment	NOUN
inlawrev-2784	708	19	under	under	ADP
inlawrev-2784	708	20	current	current	ADJ
inlawrev-2784	708	21	law	law	NOUN
inlawrev-2784	708	22	,	,	PUNCT
inlawrev-2784	708	23	see	see	VERB
inlawrev-2784	708	24	supra	supra	PROPN
inlawrev-2784	708	25	note	note	PROPN
inlawrev-2784	708	26	84	84	NUM
inlawrev-2784	708	27	and	and	CCONJ
inlawrev-2784	708	28	accompanying	accompany	VERB
inlawrev-2784	708	29	text	text	NOUN
inlawrev-2784	708	30	.	.	PUNCT
inlawrev-2784	709	1	'	'	PUNCT
inlawrev-2784	709	2	"	"	PUNCT
inlawrev-2784	709	3	brief	brief	ADJ
inlawrev-2784	709	4	for	for	ADP
inlawrev-2784	709	5	petitioner	petitioner	NOUN
inlawrev-2784	709	6	at	at	ADP
inlawrev-2784	709	7	24	24	NUM
inlawrev-2784	709	8	,	,	PUNCT
inlawrev-2784	709	9	kennedy	kennedy	PROPN
inlawrev-2784	709	10	v.	v.	PROPN
inlawrev-2784	709	11	commissioner	commissioner	PROPN
inlawrev-2784	709	12	,	,	PUNCT
inlawrev-2784	709	13	804	804	NUM
inlawrev-2784	709	14	f.2d	f.2d	NOUN
inlawrev-2784	709	15	1332	1332	NUM
inlawrev-2784	709	16	(	(	PUNCT
inlawrev-2784	709	17	7th	7th	ADJ
inlawrev-2784	709	18	cir	cir	NOUN
inlawrev-2784	709	19	.	.	PROPN
inlawrev-2784	709	20	1986	1986	NUM
inlawrev-2784	709	21	)	)	PUNCT
inlawrev-2784	709	22	(	(	PUNCT
inlawrev-2784	709	23	no	no	INTJ
inlawrev-2784	709	24	.	.	NOUN
inlawrev-2784	709	25	33349	33349	NUM
inlawrev-2784	709	26	-	-	SYM
inlawrev-2784	709	27	83	83	NUM
inlawrev-2784	709	28	)	)	PUNCT
inlawrev-2784	709	29	.	.	PUNCT
inlawrev-2784	710	1	"	"	PUNCT
inlawrev-2784	710	2	^5ee	^5ee	ADJ
inlawrev-2784	710	3	supra	supra	ADJ
inlawrev-2784	710	4	notes	note	VERB
inlawrev-2784	710	5	80	80	NUM
inlawrev-2784	710	6	-	-	SYM
inlawrev-2784	710	7	81	81	NUM
inlawrev-2784	710	8	and	and	CCONJ
inlawrev-2784	710	9	accompanying	accompany	VERB
inlawrev-2784	710	10	text	text	NOUN
inlawrev-2784	710	11	.	.	PUNCT
inlawrev-2784	711	1	'	'	PUNCT
inlawrev-2784	711	2	^^see	^^see	PUNCT
inlawrev-2784	711	3	supra	supra	PROPN
inlawrev-2784	711	4	notes	note	VERB
inlawrev-2784	711	5	89	89	NUM
inlawrev-2784	711	6	-	-	SYM
inlawrev-2784	711	7	90	90	NUM
inlawrev-2784	711	8	and	and	CCONJ
inlawrev-2784	711	9	accompanying	accompany	VERB
inlawrev-2784	711	10	text	text	NOUN
inlawrev-2784	711	11	.	.	PUNCT
inlawrev-2784	712	1	'	'	PUNCT
inlawrev-2784	713	1	^see	^see	NUM
inlawrev-2784	713	2	infra	infra	NOUN
inlawrev-2784	713	3	note	note	VERB
inlawrev-2784	713	4	166	166	NUM
inlawrev-2784	713	5	for	for	ADP
inlawrev-2784	713	6	language	language	NOUN
inlawrev-2784	713	7	of	of	ADP
inlawrev-2784	713	8	regulation	regulation	NOUN
inlawrev-2784	713	9	.	.	PUNCT
inlawrev-2784	714	1	'	'	PUNCT
inlawrev-2784	715	1	*	*	PUNCT
inlawrev-2784	715	2	'	'	PUNCT
inlawrev-2784	715	3	for	for	ADP
inlawrev-2784	715	4	the	the	DET
inlawrev-2784	715	5	complete	complete	ADJ
inlawrev-2784	715	6	language	language	NOUN
inlawrev-2784	715	7	of	of	ADP
inlawrev-2784	715	8	treas	treas	PROPN
inlawrev-2784	715	9	.	.	PUNCT
inlawrev-2784	716	1	reg	reg	PROPN
inlawrev-2784	716	2	.	.	PUNCT
inlawrev-2784	717	1	§	§	PROPN
inlawrev-2784	717	2	25.2518	25.2518	NUM
inlawrev-2784	717	3	-	-	SYM
inlawrev-2784	717	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	717	5	)	)	PUNCT
inlawrev-2784	717	6	,	,	PUNCT
inlawrev-2784	717	7	see	see	VERB
inlawrev-2784	717	8	supra	supra	ADJ
inlawrev-2784	717	9	text	text	NOUN
inlawrev-2784	717	10	accompanying	accompanying	ADJ
inlawrev-2784	717	11	note	note	NOUN
inlawrev-2784	717	12	52	52	NUM
inlawrev-2784	717	13	.	.	PUNCT
inlawrev-2784	717	14	'	'	PUNCT
inlawrev-2784	718	1	"	"	PUNCT
inlawrev-2784	718	2	^kennedy	^kennedy	X
inlawrev-2784	718	3	v.	v.	PRON
inlawrev-2784	718	4	commissioner	commissioner	NOUN
inlawrev-2784	718	5	,	,	PUNCT
inlawrev-2784	718	6	804	804	NUM
inlawrev-2784	718	7	f.2d	f.2d	NOUN
inlawrev-2784	718	8	1332	1332	NUM
inlawrev-2784	718	9	,	,	PUNCT
inlawrev-2784	718	10	1335	1335	NUM
inlawrev-2784	718	11	(	(	PUNCT
inlawrev-2784	718	12	7th	7th	ADJ
inlawrev-2784	718	13	cir	cir	NOUN
inlawrev-2784	718	14	.	.	PUNCT
inlawrev-2784	718	15	1986	1986	NUM
inlawrev-2784	718	16	)	)	PUNCT
inlawrev-2784	718	17	.	.	PUNCT
inlawrev-2784	719	1	'	'	PUNCT
inlawrev-2784	719	2	"	"	PUNCT
inlawrev-2784	719	3	i.r.c	i.r.c	NOUN
inlawrev-2784	719	4	.	.	PUNCT
inlawrev-2784	720	1	§	§	PROPN
inlawrev-2784	720	2	2040(a	2040(a	NUM
inlawrev-2784	720	3	)	)	PUNCT
inlawrev-2784	720	4	(	(	PUNCT
inlawrev-2784	720	5	1987	1987	NUM
inlawrev-2784	720	6	)	)	PUNCT
inlawrev-2784	720	7	.	.	PUNCT
inlawrev-2784	721	1	'	'	PUNCT
inlawrev-2784	721	2	^i.r.c	^i.r.c	NUM
inlawrev-2784	721	3	.	.	PUNCT
inlawrev-2784	722	1	§	§	PROPN
inlawrev-2784	722	2	2041(a)(2	2041(a)(2	NOUN
inlawrev-2784	722	3	)	)	PUNCT
inlawrev-2784	722	4	(	(	PUNCT
inlawrev-2784	722	5	1987	1987	NUM
inlawrev-2784	722	6	)	)	PUNCT
inlawrev-2784	722	7	.	.	PUNCT
inlawrev-2784	723	1	696	696	NUM
inlawrev-2784	723	2	indiana	indiana	PROPN
inlawrev-2784	723	3	law	law	PROPN
inlawrev-2784	723	4	review	review	NOUN
inlawrev-2784	723	5	[	[	X
inlawrev-2784	723	6	vol	vol	NOUN
inlawrev-2784	723	7	.	.	PUNCT
inlawrev-2784	724	1	21:669	21:669	NUM
inlawrev-2784	724	2	begins	begin	VERB
inlawrev-2784	724	3	.	.	PUNCT
inlawrev-2784	725	1	'	'	PUNCT
inlawrev-2784	725	2	^^	^^	PUNCT
inlawrev-2784	725	3	the	the	DET
inlawrev-2784	725	4	regulations	regulation	NOUN
inlawrev-2784	725	5	under	under	ADP
inlawrev-2784	725	6	section	section	NOUN
inlawrev-2784	725	7	2518	2518	NUM
inlawrev-2784	725	8	support	support	NOUN
inlawrev-2784	725	9	this	this	DET
inlawrev-2784	725	10	treatment	treatment	NOUN
inlawrev-2784	725	11	of	of	ADP
inlawrev-2784	725	12	the	the	DET
inlawrev-2784	725	13	situation	situation	NOUN
inlawrev-2784	725	14	:	:	PUNCT
inlawrev-2784	725	15	"	"	PUNCT
inlawrev-2784	725	16	a	a	DET
inlawrev-2784	725	17	person	person	NOUN
inlawrev-2784	725	18	to	to	PART
inlawrev-2784	725	19	whom	whom	PRON
inlawrev-2784	725	20	any	any	DET
inlawrev-2784	725	21	interest	interest	NOUN
inlawrev-2784	725	22	in	in	ADP
inlawrev-2784	725	23	property	property	NOUN
inlawrev-2784	725	24	passes	pass	NOUN
inlawrev-2784	725	25	by	by	ADP
inlawrev-2784	725	26	reason	reason	NOUN
inlawrev-2784	725	27	of	of	ADP
inlawrev-2784	725	28	the	the	DET
inlawrev-2784	725	29	exercise	exercise	NOUN
inlawrev-2784	725	30	or	or	CCONJ
inlawrev-2784	725	31	lapse	lapse	NOUN
inlawrev-2784	725	32	of	of	ADP
inlawrev-2784	725	33	a	a	DET
inlawrev-2784	725	34	general	general	ADJ
inlawrev-2784	725	35	power	power	NOUN
inlawrev-2784	725	36	may	may	AUX
inlawrev-2784	725	37	disclaim	disclaim	VERB
inlawrev-2784	725	38	such	such	ADJ
inlawrev-2784	725	39	interest	interest	NOUN
inlawrev-2784	725	40	within	within	ADP
inlawrev-2784	725	41	a	a	DET
inlawrev-2784	725	42	9	9	NUM
inlawrev-2784	725	43	-	-	PUNCT
inlawrev-2784	725	44	month	month	NOUN
inlawrev-2784	725	45	period	period	NOUN
inlawrev-2784	725	46	after	after	ADP
inlawrev-2784	725	47	the	the	DET
inlawrev-2784	725	48	exercise	exercise	NOUN
inlawrev-2784	725	49	or	or	CCONJ
inlawrev-2784	725	50	lapse	lapse	NOUN
inlawrev-2784	725	51	.	.	PUNCT
inlawrev-2784	726	1	"	"	PUNCT
inlawrev-2784	726	2	'	'	PUNCT
inlawrev-2784	726	3	^^	^^	ADP
inlawrev-2784	726	4	the	the	DET
inlawrev-2784	726	5	court	court	NOUN
inlawrev-2784	726	6	reasoned	reason	VERB
inlawrev-2784	726	7	that	that	SCONJ
inlawrev-2784	726	8	frank	frank	PROPN
inlawrev-2784	726	9	's	's	PART
inlawrev-2784	726	10	right	right	NOUN
inlawrev-2784	726	11	to	to	ADP
inlawrev-2784	726	12	partition	partition	VERB
inlawrev-2784	726	13	,	,	PUNCT
inlawrev-2784	726	14	which	which	PRON
inlawrev-2784	726	15	was	be	AUX
inlawrev-2784	726	16	similar	similar	ADJ
inlawrev-2784	726	17	to	to	ADP
inlawrev-2784	726	18	a	a	DET
inlawrev-2784	726	19	general	general	ADJ
inlawrev-2784	726	20	power	power	NOUN
inlawrev-2784	726	21	of	of	ADP
inlawrev-2784	726	22	appointment	appointment	NOUN
inlawrev-2784	726	23	,	,	PUNCT
inlawrev-2784	726	24	lapsed	lapse	VERB
inlawrev-2784	726	25	at	at	ADP
inlawrev-2784	726	26	his	his	PRON
inlawrev-2784	726	27	death	death	NOUN
inlawrev-2784	726	28	and	and	CCONJ
inlawrev-2784	726	29	,	,	PUNCT
inlawrev-2784	726	30	therefore	therefore	ADV
inlawrev-2784	726	31	,	,	PUNCT
inlawrev-2784	726	32	pearl	pearl	NOUN
inlawrev-2784	726	33	had	have	VERB
inlawrev-2784	726	34	nine	nine	NUM
inlawrev-2784	726	35	months	month	NOUN
inlawrev-2784	726	36	from	from	ADP
inlawrev-2784	726	37	that	that	DET
inlawrev-2784	726	38	time	time	NOUN
inlawrev-2784	726	39	to	to	PART
inlawrev-2784	726	40	disclaim	disclaim	VERB
inlawrev-2784	726	41	the	the	DET
inlawrev-2784	726	42	survivorship	survivorship	NOUN
inlawrev-2784	726	43	interest	interest	NOUN
inlawrev-2784	726	44	in	in	ADP
inlawrev-2784	726	45	the	the	DET
inlawrev-2784	726	46	farm	farm	NOUN
inlawrev-2784	726	47	.	.	PUNCT
inlawrev-2784	727	1	'^^	'^^	PRON
inlawrev-2784	727	2	'	'	PUNCT
inlawrev-2784	727	3	^'kennedy	^'kennedy	NOUN
inlawrev-2784	727	4	,	,	PUNCT
inlawrev-2784	727	5	804	804	NUM
inlawrev-2784	727	6	f.2d	f.2d	NOUN
inlawrev-2784	727	7	at	at	ADP
inlawrev-2784	727	8	1335	1335	NUM
inlawrev-2784	727	9	.	.	PUNCT
inlawrev-2784	727	10	'	'	PUNCT
inlawrev-2784	727	11	^treas	^treas	NUM
inlawrev-2784	727	12	.	.	PUNCT
inlawrev-2784	728	1	reg	reg	PROPN
inlawrev-2784	728	2	.	.	PUNCT
inlawrev-2784	729	1	§	§	PROPN
inlawrev-2784	729	2	25.2518	25.2518	NUM
inlawrev-2784	729	3	-	-	SYM
inlawrev-2784	729	4	2(c)(3	2(c)(3	NUM
inlawrev-2784	729	5	)	)	PUNCT
inlawrev-2784	729	6	.	.	PUNCT
inlawrev-2784	730	1	the	the	DET
inlawrev-2784	730	2	full	full	ADJ
inlawrev-2784	730	3	text	text	NOUN
inlawrev-2784	730	4	reads	read	NOUN
inlawrev-2784	730	5	as	as	SCONJ
inlawrev-2784	730	6	follows	follow	VERB
inlawrev-2784	730	7	:	:	PUNCT
inlawrev-2784	730	8	transfer	transfer	NOUN
inlawrev-2784	730	9	.	.	PUNCT
inlawrev-2784	731	1	for	for	ADP
inlawrev-2784	731	2	purposes	purpose	NOUN
inlawrev-2784	731	3	of	of	ADP
inlawrev-2784	731	4	the	the	DET
inlawrev-2784	731	5	time	time	NOUN
inlawrev-2784	731	6	limitation	limitation	NOUN
inlawrev-2784	731	7	described	describe	VERB
inlawrev-2784	731	8	in	in	ADP
inlawrev-2784	731	9	paragraph	paragraph	NOUN
inlawrev-2784	731	10	(	(	PUNCT
inlawrev-2784	731	11	c)(l)(i	c)(l)(i	NOUN
inlawrev-2784	731	12	)	)	PUNCT
inlawrev-2784	731	13	of	of	ADP
inlawrev-2784	731	14	this	this	DET
inlawrev-2784	731	15	section	section	NOUN
inlawrev-2784	731	16	,	,	PUNCT
inlawrev-2784	731	17	the	the	DET
inlawrev-2784	731	18	9	9	NUM
inlawrev-2784	731	19	-	-	PUNCT
inlawrev-2784	731	20	month	month	NOUN
inlawrev-2784	731	21	period	period	NOUN
inlawrev-2784	731	22	for	for	ADP
inlawrev-2784	731	23	making	make	VERB
inlawrev-2784	731	24	a	a	DET
inlawrev-2784	731	25	disclaimer	disclaimer	NOUN
inlawrev-2784	731	26	generally	generally	ADV
inlawrev-2784	731	27	is	be	AUX
inlawrev-2784	731	28	to	to	PART
inlawrev-2784	731	29	be	be	AUX
inlawrev-2784	731	30	determined	determine	VERB
inlawrev-2784	731	31	with	with	ADP
inlawrev-2784	731	32	reference	reference	NOUN
inlawrev-2784	731	33	to	to	ADP
inlawrev-2784	731	34	the	the	DET
inlawrev-2784	731	35	taxable	taxable	ADJ
inlawrev-2784	731	36	transfer	transfer	NOUN
inlawrev-2784	731	37	creating	create	VERB
inlawrev-2784	731	38	the	the	DET
inlawrev-2784	731	39	interest	interest	NOUN
inlawrev-2784	731	40	in	in	ADP
inlawrev-2784	731	41	the	the	DET
inlawrev-2784	731	42	disclaimant	disclaimant	NOUN
inlawrev-2784	731	43	.	.	PUNCT
inlawrev-2784	732	1	with	with	ADP
inlawrev-2784	732	2	respect	respect	NOUN
inlawrev-2784	732	3	to	to	ADP
inlawrev-2784	732	4	inter	inter	ADJ
inlawrev-2784	732	5	vivos	vivos	ADJ
inlawrev-2784	732	6	transfers	transfer	NOUN
inlawrev-2784	732	7	,	,	PUNCT
inlawrev-2784	732	8	a	a	DET
inlawrev-2784	732	9	taxable	taxable	ADJ
inlawrev-2784	732	10	transfer	transfer	NOUN
inlawrev-2784	732	11	occurs	occur	VERB
inlawrev-2784	732	12	when	when	SCONJ
inlawrev-2784	732	13	there	there	PRON
inlawrev-2784	732	14	is	be	VERB
inlawrev-2784	732	15	a	a	DET
inlawrev-2784	732	16	completed	complete	VERB
inlawrev-2784	732	17	gift	gift	NOUN
inlawrev-2784	732	18	for	for	ADP
inlawrev-2784	732	19	federal	federal	ADJ
inlawrev-2784	732	20	gift	gift	NOUN
inlawrev-2784	732	21	tax	tax	NOUN
inlawrev-2784	732	22	purposes	purpose	NOUN
inlawrev-2784	732	23	regardless	regardless	ADV
inlawrev-2784	732	24	of	of	ADP
inlawrev-2784	732	25	whether	whether	SCONJ
inlawrev-2784	732	26	a	a	DET
inlawrev-2784	732	27	gift	gift	NOUN
inlawrev-2784	732	28	tax	tax	NOUN
inlawrev-2784	732	29	is	be	AUX
inlawrev-2784	732	30	imposed	impose	VERB
inlawrev-2784	732	31	on	on	ADP
inlawrev-2784	732	32	the	the	DET
inlawrev-2784	732	33	completed	complete	VERB
inlawrev-2784	732	34	gift	gift	NOUN
inlawrev-2784	732	35	.	.	PUNCT
inlawrev-2784	733	1	thus	thus	ADV
inlawrev-2784	733	2	,	,	PUNCT
inlawrev-2784	733	3	gifts	gift	NOUN
inlawrev-2784	733	4	qualifying	qualify	VERB
inlawrev-2784	733	5	for	for	ADP
inlawrev-2784	733	6	the	the	DET
inlawrev-2784	733	7	gift	gift	NOUN
inlawrev-2784	733	8	tax	tax	NOUN
inlawrev-2784	733	9	annual	annual	ADJ
inlawrev-2784	733	10	exclusion	exclusion	NOUN
inlawrev-2784	733	11	under	under	ADP
inlawrev-2784	733	12	section	section	NOUN
inlawrev-2784	733	13	2503(b	2503(b	NUM
inlawrev-2784	733	14	)	)	PUNCT
inlawrev-2784	733	15	are	be	AUX
inlawrev-2784	733	16	regarded	regard	VERB
inlawrev-2784	733	17	as	as	ADP
inlawrev-2784	733	18	taxable	taxable	ADJ
inlawrev-2784	733	19	transfers	transfer	NOUN
inlawrev-2784	733	20	for	for	ADP
inlawrev-2784	733	21	this	this	DET
inlawrev-2784	733	22	purpose	purpose	NOUN
inlawrev-2784	733	23	.	.	PUNCT
inlawrev-2784	734	1	with	with	ADP
inlawrev-2784	734	2	respect	respect	NOUN
inlawrev-2784	734	3	to	to	ADP
inlawrev-2784	734	4	transfers	transfer	NOUN
inlawrev-2784	734	5	made	make	VERB
inlawrev-2784	734	6	by	by	ADP
inlawrev-2784	734	7	a	a	DET
inlawrev-2784	734	8	decedent	decedent	NOUN
inlawrev-2784	734	9	at	at	ADP
inlawrev-2784	734	10	death	death	NOUN
inlawrev-2784	734	11	or	or	CCONJ
inlawrev-2784	734	12	transfers	transfer	NOUN
inlawrev-2784	734	13	which	which	PRON
inlawrev-2784	734	14	become	become	VERB
inlawrev-2784	734	15	irrevocable	irrevocable	ADJ
inlawrev-2784	734	16	at	at	ADP
inlawrev-2784	734	17	death	death	NOUN
inlawrev-2784	734	18	a	a	DET
inlawrev-2784	734	19	taxable	taxable	ADJ
inlawrev-2784	734	20	transfer	transfer	NOUN
inlawrev-2784	734	21	occurs	occur	VERB
inlawrev-2784	734	22	upon	upon	SCONJ
inlawrev-2784	734	23	the	the	DET
inlawrev-2784	734	24	date	date	NOUN
inlawrev-2784	734	25	of	of	ADP
inlawrev-2784	734	26	the	the	DET
inlawrev-2784	734	27	decedent	decedent	NOUN
inlawrev-2784	734	28	's	's	PART
inlawrev-2784	734	29	death	death	NOUN
inlawrev-2784	734	30	.	.	PUNCT
inlawrev-2784	735	1	however	however	ADV
inlawrev-2784	735	2	,	,	PUNCT
inlawrev-2784	735	3	where	where	SCONJ
inlawrev-2784	735	4	there	there	PRON
inlawrev-2784	735	5	is	be	VERB
inlawrev-2784	735	6	a	a	DET
inlawrev-2784	735	7	taxable	taxable	ADJ
inlawrev-2784	735	8	transfer	transfer	NOUN
inlawrev-2784	735	9	of	of	ADP
inlawrev-2784	735	10	an	an	DET
inlawrev-2784	735	11	interest	interest	NOUN
inlawrev-2784	735	12	for	for	ADP
inlawrev-2784	735	13	federal	federal	ADJ
inlawrev-2784	735	14	gift	gift	NOUN
inlawrev-2784	735	15	tax	tax	NOUN
inlawrev-2784	735	16	purposes	purpose	NOUN
inlawrev-2784	735	17	and	and	CCONJ
inlawrev-2784	735	18	such	such	ADJ
inlawrev-2784	735	19	interest	interest	NOUN
inlawrev-2784	735	20	is	be	AUX
inlawrev-2784	735	21	later	later	ADV
inlawrev-2784	735	22	included	include	VERB
inlawrev-2784	735	23	in	in	ADP
inlawrev-2784	735	24	the	the	DET
inlawrev-2784	735	25	transferor	transferor	NOUN
inlawrev-2784	735	26	's	's	PART
inlawrev-2784	735	27	gross	gross	ADJ
inlawrev-2784	735	28	estate	estate	NOUN
inlawrev-2784	735	29	for	for	ADP
inlawrev-2784	735	30	federal	federal	ADJ
inlawrev-2784	735	31	estate	estate	NOUN
inlawrev-2784	735	32	tax	tax	NOUN
inlawrev-2784	735	33	purposes	purpose	NOUN
inlawrev-2784	735	34	,	,	PUNCT
inlawrev-2784	735	35	the	the	DET
inlawrev-2784	735	36	9	9	NUM
inlawrev-2784	735	37	-	-	PUNCT
inlawrev-2784	735	38	month	month	NOUN
inlawrev-2784	735	39	period	period	NOUN
inlawrev-2784	735	40	for	for	ADP
inlawrev-2784	735	41	making	make	VERB
inlawrev-2784	735	42	a	a	DET
inlawrev-2784	735	43	qualified	qualified	ADJ
inlawrev-2784	735	44	disclaimer	disclaimer	NOUN
inlawrev-2784	735	45	is	be	AUX
inlawrev-2784	735	46	determined	determine	VERB
inlawrev-2784	735	47	with	with	ADP
inlawrev-2784	735	48	reference	reference	NOUN
inlawrev-2784	735	49	to	to	ADP
inlawrev-2784	735	50	the	the	DET
inlawrev-2784	735	51	earlier	early	ADJ
inlawrev-2784	735	52	taxable	taxable	ADJ
inlawrev-2784	735	53	transfer	transfer	NOUN
inlawrev-2784	735	54	.	.	PUNCT
inlawrev-2784	736	1	in	in	ADP
inlawrev-2784	736	2	the	the	DET
inlawrev-2784	736	3	case	case	NOUN
inlawrev-2784	736	4	of	of	ADP
inlawrev-2784	736	5	a	a	DET
inlawrev-2784	736	6	general	general	ADJ
inlawrev-2784	736	7	power	power	NOUN
inlawrev-2784	736	8	of	of	ADP
inlawrev-2784	736	9	appointment	appointment	NOUN
inlawrev-2784	736	10	,	,	PUNCT
inlawrev-2784	736	11	the	the	DET
inlawrev-2784	736	12	holder	holder	NOUN
inlawrev-2784	736	13	of	of	ADP
inlawrev-2784	736	14	the	the	DET
inlawrev-2784	736	15	power	power	NOUN
inlawrev-2784	736	16	has	have	VERB
inlawrev-2784	736	17	a	a	DET
inlawrev-2784	736	18	9	9	NUM
inlawrev-2784	736	19	-	-	PUNCT
inlawrev-2784	736	20	month	month	NOUN
inlawrev-2784	736	21	period	period	NOUN
inlawrev-2784	736	22	after	after	ADP
inlawrev-2784	736	23	the	the	DET
inlawrev-2784	736	24	creation	creation	NOUN
inlawrev-2784	736	25	of	of	ADP
inlawrev-2784	736	26	the	the	DET
inlawrev-2784	736	27	power	power	NOUN
inlawrev-2784	736	28	in	in	ADP
inlawrev-2784	736	29	which	which	PRON
inlawrev-2784	736	30	to	to	PART
inlawrev-2784	736	31	disclaim	disclaim	VERB
inlawrev-2784	736	32	.	.	PUNCT
inlawrev-2784	737	1	a	a	DET
inlawrev-2784	737	2	person	person	NOUN
inlawrev-2784	737	3	to	to	PART
inlawrev-2784	737	4	whom	whom	PRON
inlawrev-2784	737	5	any	any	DET
inlawrev-2784	737	6	interest	interest	NOUN
inlawrev-2784	737	7	in	in	ADP
inlawrev-2784	737	8	property	property	NOUN
inlawrev-2784	737	9	passes	pass	NOUN
inlawrev-2784	737	10	by	by	ADP
inlawrev-2784	737	11	reason	reason	NOUN
inlawrev-2784	737	12	of	of	ADP
inlawrev-2784	737	13	the	the	DET
inlawrev-2784	737	14	exercise	exercise	NOUN
inlawrev-2784	737	15	or	or	CCONJ
inlawrev-2784	737	16	lapse	lapse	NOUN
inlawrev-2784	737	17	of	of	ADP
inlawrev-2784	737	18	a	a	DET
inlawrev-2784	737	19	general	general	ADJ
inlawrev-2784	737	20	power	power	NOUN
inlawrev-2784	737	21	may	may	AUX
inlawrev-2784	737	22	disclaim	disclaim	VERB
inlawrev-2784	737	23	such	such	ADJ
inlawrev-2784	737	24	interest	interest	NOUN
inlawrev-2784	737	25	within	within	ADP
inlawrev-2784	737	26	a	a	DET
inlawrev-2784	737	27	9	9	NUM
inlawrev-2784	737	28	-	-	PUNCT
inlawrev-2784	737	29	month	month	NOUN
inlawrev-2784	737	30	period	period	NOUN
inlawrev-2784	737	31	after	after	ADP
inlawrev-2784	737	32	the	the	DET
inlawrev-2784	737	33	exercise	exercise	NOUN
inlawrev-2784	737	34	or	or	CCONJ
inlawrev-2784	737	35	lapse	lapse	NOUN
inlawrev-2784	737	36	.	.	PUNCT
inlawrev-2784	738	1	in	in	ADP
inlawrev-2784	738	2	the	the	DET
inlawrev-2784	738	3	case	case	NOUN
inlawrev-2784	738	4	of	of	ADP
inlawrev-2784	738	5	a	a	DET
inlawrev-2784	738	6	nongeneral	nongeneral	ADJ
inlawrev-2784	738	7	power	power	NOUN
inlawrev-2784	738	8	of	of	ADP
inlawrev-2784	738	9	appointment	appointment	NOUN
inlawrev-2784	738	10	,	,	PUNCT
inlawrev-2784	738	11	the	the	DET
inlawrev-2784	738	12	holder	holder	NOUN
inlawrev-2784	738	13	of	of	ADP
inlawrev-2784	738	14	the	the	DET
inlawrev-2784	738	15	power	power	NOUN
inlawrev-2784	738	16	,	,	PUNCT
inlawrev-2784	738	17	permissible	permissible	ADJ
inlawrev-2784	738	18	appointees	appointee	NOUN
inlawrev-2784	738	19	,	,	PUNCT
inlawrev-2784	738	20	or	or	CCONJ
inlawrev-2784	738	21	takers	taker	NOUN
inlawrev-2784	738	22	in	in	ADP
inlawrev-2784	738	23	default	default	NOUN
inlawrev-2784	738	24	of	of	ADP
inlawrev-2784	738	25	appointment	appointment	NOUN
inlawrev-2784	738	26	must	must	AUX
inlawrev-2784	738	27	disclaim	disclaim	VERB
inlawrev-2784	738	28	within	within	ADP
inlawrev-2784	738	29	a	a	DET
inlawrev-2784	738	30	9	9	NUM
inlawrev-2784	738	31	-	-	PUNCT
inlawrev-2784	738	32	month	month	NOUN
inlawrev-2784	738	33	period	period	NOUN
inlawrev-2784	738	34	after	after	ADP
inlawrev-2784	738	35	the	the	DET
inlawrev-2784	738	36	original	original	ADJ
inlawrev-2784	738	37	taxable	taxable	ADJ
inlawrev-2784	738	38	transfer	transfer	NOUN
inlawrev-2784	738	39	that	that	PRON
inlawrev-2784	738	40	created	create	VERB
inlawrev-2784	738	41	or	or	CCONJ
inlawrev-2784	738	42	authorized	authorize	VERB
inlawrev-2784	738	43	the	the	DET
inlawrev-2784	738	44	creation	creation	NOUN
inlawrev-2784	738	45	of	of	ADP
inlawrev-2784	738	46	the	the	DET
inlawrev-2784	738	47	power	power	NOUN
inlawrev-2784	738	48	.	.	PUNCT
inlawrev-2784	739	1	if	if	SCONJ
inlawrev-2784	739	2	the	the	DET
inlawrev-2784	739	3	transfer	transfer	NOUN
inlawrev-2784	739	4	is	be	AUX
inlawrev-2784	739	5	for	for	ADP
inlawrev-2784	739	6	the	the	DET
inlawrev-2784	739	7	life	life	NOUN
inlawrev-2784	739	8	of	of	ADP
inlawrev-2784	739	9	an	an	DET
inlawrev-2784	739	10	income	income	NOUN
inlawrev-2784	739	11	beneficiary	beneficiary	NOUN
inlawrev-2784	739	12	with	with	ADP
inlawrev-2784	739	13	succeeding	succeed	VERB
inlawrev-2784	739	14	interests	interest	NOUN
inlawrev-2784	739	15	to	to	ADP
inlawrev-2784	739	16	other	other	ADJ
inlawrev-2784	739	17	persons	person	NOUN
inlawrev-2784	739	18	,	,	PUNCT
inlawrev-2784	739	19	both	both	CCONJ
inlawrev-2784	739	20	the	the	DET
inlawrev-2784	739	21	life	life	NOUN
inlawrev-2784	739	22	tenant	tenant	NOUN
inlawrev-2784	739	23	and	and	CCONJ
inlawrev-2784	739	24	the	the	DET
inlawrev-2784	739	25	other	other	ADJ
inlawrev-2784	739	26	remaindermen	remainderman	NOUN
inlawrev-2784	739	27	,	,	PUNCT
inlawrev-2784	739	28	whether	whether	SCONJ
inlawrev-2784	739	29	their	their	PRON
inlawrev-2784	739	30	interests	interest	NOUN
inlawrev-2784	739	31	are	be	AUX
inlawrev-2784	739	32	vested	vested	ADJ
inlawrev-2784	739	33	or	or	CCONJ
inlawrev-2784	739	34	contingent	contingent	NOUN
inlawrev-2784	739	35	,	,	PUNCT
inlawrev-2784	739	36	must	must	AUX
inlawrev-2784	739	37	disclaim	disclaim	VERB
inlawrev-2784	739	38	no	no	PRON
inlawrev-2784	739	39	later	later	ADV
inlawrev-2784	739	40	than	than	ADP
inlawrev-2784	739	41	9	9	NUM
inlawrev-2784	739	42	months	month	NOUN
inlawrev-2784	739	43	after	after	ADP
inlawrev-2784	739	44	the	the	DET
inlawrev-2784	739	45	original	original	ADJ
inlawrev-2784	739	46	taxable	taxable	ADJ
inlawrev-2784	739	47	transfer	transfer	NOUN
inlawrev-2784	739	48	.	.	PUNCT
inlawrev-2784	740	1	in	in	ADP
inlawrev-2784	740	2	the	the	DET
inlawrev-2784	740	3	case	case	NOUN
inlawrev-2784	740	4	of	of	ADP
inlawrev-2784	740	5	a	a	DET
inlawrev-2784	740	6	remainder	remainder	NOUN
inlawrev-2784	740	7	interest	interest	NOUN
inlawrev-2784	740	8	in	in	ADP
inlawrev-2784	740	9	property	property	NOUN
inlawrev-2784	740	10	which	which	PRON
inlawrev-2784	740	11	an	an	DET
inlawrev-2784	740	12	executor	executor	NOUN
inlawrev-2784	740	13	elects	elect	NOUN
inlawrev-2784	740	14	to	to	PART
inlawrev-2784	740	15	treat	treat	VERB
inlawrev-2784	740	16	as	as	ADP
inlawrev-2784	740	17	qualified	qualified	ADJ
inlawrev-2784	740	18	terminable	terminable	ADJ
inlawrev-2784	740	19	interest	interest	NOUN
inlawrev-2784	740	20	property	property	NOUN
inlawrev-2784	740	21	under	under	ADP
inlawrev-2784	740	22	section	section	NOUN
inlawrev-2784	740	23	2056(b)(7	2056(b)(7	NUM
inlawrev-2784	740	24	)	)	PUNCT
inlawrev-2784	740	25	,	,	PUNCT
inlawrev-2784	740	26	the	the	DET
inlawrev-2784	740	27	remainderman	remainderman	NOUN
inlawrev-2784	740	28	must	must	AUX
inlawrev-2784	740	29	disclaim	disclaim	VERB
inlawrev-2784	740	30	within	within	ADP
inlawrev-2784	740	31	9	9	NUM
inlawrev-2784	740	32	months	month	NOUN
inlawrev-2784	740	33	of	of	ADP
inlawrev-2784	740	34	the	the	DET
inlawrev-2784	740	35	transfer	transfer	NOUN
inlawrev-2784	740	36	creating	create	VERB
inlawrev-2784	740	37	the	the	DET
inlawrev-2784	740	38	interest	interest	NOUN
inlawrev-2784	740	39	,	,	PUNCT
inlawrev-2784	740	40	rather	rather	ADV
inlawrev-2784	740	41	than	than	ADP
inlawrev-2784	740	42	9	9	NUM
inlawrev-2784	740	43	months	month	NOUN
inlawrev-2784	740	44	of	of	ADP
inlawrev-2784	740	45	the	the	DET
inlawrev-2784	740	46	date	date	NOUN
inlawrev-2784	740	47	such	such	ADJ
inlawrev-2784	740	48	interest	interest	NOUN
inlawrev-2784	740	49	is	be	AUX
inlawrev-2784	740	50	subject	subject	ADJ
inlawrev-2784	740	51	to	to	ADP
inlawrev-2784	740	52	tax	tax	NOUN
inlawrev-2784	740	53	under	under	ADP
inlawrev-2784	740	54	section	section	NOUN
inlawrev-2784	740	55	2044	2044	NUM
inlawrev-2784	740	56	or	or	CCONJ
inlawrev-2784	740	57	2519	2519	NUM
inlawrev-2784	740	58	.	.	PUNCT
inlawrev-2784	741	1	a	a	DET
inlawrev-2784	741	2	person	person	NOUN
inlawrev-2784	741	3	who	who	PRON
inlawrev-2784	741	4	receives	receive	VERB
inlawrev-2784	741	5	an	an	DET
inlawrev-2784	741	6	interest	interest	NOUN
inlawrev-2784	741	7	in	in	ADP
inlawrev-2784	741	8	property	property	NOUN
inlawrev-2784	741	9	as	as	ADP
inlawrev-2784	741	10	the	the	DET
inlawrev-2784	741	11	result	result	NOUN
inlawrev-2784	741	12	of	of	ADP
inlawrev-2784	741	13	a	a	DET
inlawrev-2784	741	14	qualified	qualified	ADJ
inlawrev-2784	741	15	disclaimer	disclaimer	NOUN
inlawrev-2784	741	16	of	of	ADP
inlawrev-2784	741	17	the	the	DET
inlawrev-2784	741	18	interest	interest	NOUN
inlawrev-2784	741	19	must	must	AUX
inlawrev-2784	741	20	disclaim	disclaim	VERB
inlawrev-2784	741	21	the	the	DET
inlawrev-2784	741	22	previously	previously	ADV
inlawrev-2784	741	23	disclaimed	disclaim	VERB
inlawrev-2784	741	24	interest	interest	NOUN
inlawrev-2784	741	25	no	no	ADV
inlawrev-2784	741	26	later	later	ADV
inlawrev-2784	741	27	than	than	ADP
inlawrev-2784	741	28	9	9	NUM
inlawrev-2784	741	29	months	month	NOUN
inlawrev-2784	741	30	after	after	ADP
inlawrev-2784	741	31	the	the	DET
inlawrev-2784	741	32	date	date	NOUN
inlawrev-2784	741	33	of	of	ADP
inlawrev-2784	741	34	the	the	DET
inlawrev-2784	741	35	taxable	taxable	ADJ
inlawrev-2784	741	36	transfer	transfer	NOUN
inlawrev-2784	741	37	creating	create	VERB
inlawrev-2784	741	38	the	the	DET
inlawrev-2784	741	39	interest	interest	NOUN
inlawrev-2784	741	40	in	in	ADP
inlawrev-2784	741	41	the	the	DET
inlawrev-2784	741	42	preceding	precede	VERB
inlawrev-2784	741	43	disclaimant	disclaimant	NOUN
inlawrev-2784	741	44	.	.	PUNCT
inlawrev-2784	742	1	thus	thus	ADV
inlawrev-2784	742	2	,	,	PUNCT
inlawrev-2784	742	3	if	if	SCONJ
inlawrev-2784	742	4	a	a	PRON
inlawrev-2784	742	5	were	be	AUX
inlawrev-2784	742	6	to	to	PART
inlawrev-2784	742	7	make	make	VERB
inlawrev-2784	742	8	a	a	DET
inlawrev-2784	742	9	qualified	qualified	ADJ
inlawrev-2784	742	10	disclaimer	disclaimer	NOUN
inlawrev-2784	742	11	of	of	ADP
inlawrev-2784	742	12	a	a	DET
inlawrev-2784	742	13	specific	specific	ADJ
inlawrev-2784	742	14	bequest	bequest	NOUN
inlawrev-2784	742	15	and	and	CCONJ
inlawrev-2784	742	16	as	as	ADP
inlawrev-2784	742	17	a	a	DET
inlawrev-2784	742	18	result	result	NOUN
inlawrev-2784	742	19	of	of	ADP
inlawrev-2784	742	20	the	the	DET
inlawrev-2784	742	21	qualified	qualified	ADJ
inlawrev-2784	742	22	disclaimer	disclaimer	NOUN
inlawrev-2784	742	23	the	the	DET
inlawrev-2784	742	24	property	property	NOUN
inlawrev-2784	742	25	passed	pass	VERB
inlawrev-2784	742	26	as	as	ADP
inlawrev-2784	742	27	a	a	DET
inlawrev-2784	742	28	part	part	NOUN
inlawrev-2784	742	29	of	of	ADP
inlawrev-2784	742	30	the	the	DET
inlawrev-2784	742	31	residue	residue	NOUN
inlawrev-2784	742	32	,	,	PUNCT
inlawrev-2784	742	33	the	the	DET
inlawrev-2784	742	34	beneficiary	beneficiary	NOUN
inlawrev-2784	742	35	of	of	ADP
inlawrev-2784	742	36	the	the	DET
inlawrev-2784	742	37	residue	residue	NOUN
inlawrev-2784	742	38	could	could	AUX
inlawrev-2784	742	39	make	make	VERB
inlawrev-2784	742	40	a	a	DET
inlawrev-2784	742	41	qualified	qualified	ADJ
inlawrev-2784	742	42	disclaimer	disclaimer	NOUN
inlawrev-2784	742	43	no	no	ADV
inlawrev-2784	742	44	later	later	ADV
inlawrev-2784	742	45	than	than	ADP
inlawrev-2784	742	46	9	9	NUM
inlawrev-2784	742	47	months	month	NOUN
inlawrev-2784	742	48	after	after	ADP
inlawrev-2784	742	49	the	the	DET
inlawrev-2784	742	50	date	date	NOUN
inlawrev-2784	742	51	of	of	ADP
inlawrev-2784	742	52	the	the	DET
inlawrev-2784	742	53	testator	testator	NOUN
inlawrev-2784	742	54	's	's	PART
inlawrev-2784	742	55	death	death	NOUN
inlawrev-2784	742	56	.	.	PUNCT
inlawrev-2784	743	1	see	see	VERB
inlawrev-2784	743	2	paragraph	paragraph	NOUN
inlawrev-2784	743	3	(	(	PUNCT
inlawrev-2784	743	4	d)(3	d)(3	NOUN
inlawrev-2784	743	5	)	)	PUNCT
inlawrev-2784	743	6	of	of	ADP
inlawrev-2784	743	7	this	this	DET
inlawrev-2784	743	8	section	section	NOUN
inlawrev-2784	743	9	for	for	ADP
inlawrev-2784	743	10	the	the	DET
inlawrev-2784	743	11	time	time	NOUN
inlawrev-2784	743	12	limitation	limitation	NOUN
inlawrev-2784	743	13	rule	rule	NOUN
inlawrev-2784	743	14	with	with	ADP
inlawrev-2784	743	15	reference	reference	NOUN
inlawrev-2784	743	16	to	to	ADP
inlawrev-2784	743	17	recipients	recipient	NOUN
inlawrev-2784	743	18	who	who	PRON
inlawrev-2784	743	19	are	be	AUX
inlawrev-2784	743	20	under	under	ADP
inlawrev-2784	743	21	21	21	NUM
inlawrev-2784	743	22	years	year	NOUN
inlawrev-2784	743	23	of	of	ADP
inlawrev-2784	743	24	age	age	NOUN
inlawrev-2784	743	25	.	.	PUNCT
inlawrev-2784	744	1	'	'	PART
inlawrev-2784	744	2	^'kennedy	^'kennedy	NOUN
inlawrev-2784	744	3	v.	v.	PRON
inlawrev-2784	744	4	commissioner	commissioner	NOUN
inlawrev-2784	744	5	,	,	PUNCT
inlawrev-2784	744	6	804	804	NUM
inlawrev-2784	744	7	f.2d	f.2d	NOUN
inlawrev-2784	744	8	1332	1332	NUM
inlawrev-2784	744	9	,	,	PUNCT
inlawrev-2784	744	10	1336	1336	NUM
inlawrev-2784	744	11	(	(	PUNCT
inlawrev-2784	744	12	7th	7th	ADJ
inlawrev-2784	744	13	cir	cir	NOUN
inlawrev-2784	744	14	.	.	PUNCT
inlawrev-2784	744	15	1986	1986	NUM
inlawrev-2784	744	16	)	)	PUNCT
inlawrev-2784	744	17	.	.	PUNCT
inlawrev-2784	745	1	1988	1988	NUM
inlawrev-2784	745	2	]	]	PUNCT
inlawrev-2784	745	3	disclaimer	disclaimer	NOUN
inlawrev-2784	745	4	of	of	ADP
inlawrev-2784	745	5	joint	joint	ADJ
inlawrev-2784	745	6	tenancy	tenancy	NOUN
inlawrev-2784	745	7	697	697	NUM
inlawrev-2784	745	8	the	the	DET
inlawrev-2784	745	9	kennedy	kennedy	PROPN
inlawrev-2784	745	10	court	court	PROPN
inlawrev-2784	745	11	noted	note	VERB
inlawrev-2784	745	12	that	that	SCONJ
inlawrev-2784	745	13	the	the	DET
inlawrev-2784	745	14	regulations	regulation	NOUN
inlawrev-2784	745	15	treated	treat	VERB
inlawrev-2784	745	16	other	other	ADJ
inlawrev-2784	745	17	interests	interest	NOUN
inlawrev-2784	745	18	,	,	PUNCT
inlawrev-2784	745	19	such	such	ADJ
inlawrev-2784	745	20	as	as	ADP
inlawrev-2784	745	21	joint	joint	ADJ
inlawrev-2784	745	22	bank	bank	NOUN
inlawrev-2784	745	23	accounts	account	NOUN
inlawrev-2784	745	24	,	,	PUNCT
inlawrev-2784	745	25	similarly	similarly	ADV
inlawrev-2784	745	26	.	.	PUNCT
inlawrev-2784	745	27	'	'	PUNCT
inlawrev-2784	745	28	^^	^^	PUNCT
inlawrev-2784	745	29	the	the	DET
inlawrev-2784	745	30	commissioner	commissioner	NOUN
inlawrev-2784	745	31	treats	treat	VERB
inlawrev-2784	745	32	a	a	DET
inlawrev-2784	745	33	joint	joint	ADJ
inlawrev-2784	745	34	account	account	NOUN
inlawrev-2784	745	35	between	between	ADP
inlawrev-2784	745	36	a	a	PRON
inlawrev-2784	745	37	and	and	CCONJ
inlawrev-2784	745	38	b	b	NOUN
inlawrev-2784	745	39	,	,	PUNCT
inlawrev-2784	745	40	where	where	SCONJ
inlawrev-2784	745	41	a	a	PRON
inlawrev-2784	745	42	has	have	AUX
inlawrev-2784	745	43	provided	provide	VERB
inlawrev-2784	745	44	all	all	DET
inlawrev-2784	745	45	the	the	DET
inlawrev-2784	745	46	funds	fund	NOUN
inlawrev-2784	745	47	,	,	PUNCT
inlawrev-2784	745	48	as	as	ADP
inlawrev-2784	745	49	a	a	DET
inlawrev-2784	745	50	transfer	transfer	NOUN
inlawrev-2784	745	51	to	to	ADP
inlawrev-2784	745	52	b	b	NOUN
inlawrev-2784	745	53	only	only	ADV
inlawrev-2784	745	54	when	when	SCONJ
inlawrev-2784	745	55	it	it	PRON
inlawrev-2784	745	56	becomes	become	VERB
inlawrev-2784	745	57	irrevocable	irrevocable	ADJ
inlawrev-2784	745	58	.	.	PUNCT
inlawrev-2784	746	1	the	the	DET
inlawrev-2784	746	2	transfer	transfer	NOUN
inlawrev-2784	746	3	becomes	become	VERB
inlawrev-2784	746	4	irrevocable	irrevocable	ADJ
inlawrev-2784	746	5	when	when	SCONJ
inlawrev-2784	746	6	b	b	NOUN
inlawrev-2784	746	7	withdraws	withdraw	VERB
inlawrev-2784	746	8	the	the	DET
inlawrev-2784	746	9	money	money	NOUN
inlawrev-2784	746	10	or	or	CCONJ
inlawrev-2784	746	11	a	a	DET
inlawrev-2784	746	12	dies	die	NOUN
inlawrev-2784	746	13	.	.	PUNCT
inlawrev-2784	747	1	if	if	SCONJ
inlawrev-2784	747	2	b	b	NOUN
inlawrev-2784	747	3	does	do	AUX
inlawrev-2784	747	4	not	not	PART
inlawrev-2784	747	5	withdraw	withdraw	VERB
inlawrev-2784	747	6	the	the	DET
inlawrev-2784	747	7	funds	fund	NOUN
inlawrev-2784	747	8	during	during	ADP
inlawrev-2784	747	9	a	a	PRON
inlawrev-2784	747	10	's	's	PART
inlawrev-2784	747	11	hfe	hfe	PROPN
inlawrev-2784	747	12	,	,	PUNCT
inlawrev-2784	747	13	b	b	PROPN
inlawrev-2784	747	14	has	have	VERB
inlawrev-2784	747	15	nine	nine	NUM
inlawrev-2784	747	16	months	month	NOUN
inlawrev-2784	747	17	after	after	SCONJ
inlawrev-2784	747	18	a	a	PRON
inlawrev-2784	747	19	's	's	PART
inlawrev-2784	747	20	death	death	NOUN
inlawrev-2784	747	21	to	to	PART
inlawrev-2784	747	22	disclaim	disclaim	VERB
inlawrev-2784	747	23	any	any	DET
inlawrev-2784	747	24	interest	interest	NOUN
inlawrev-2784	747	25	in	in	ADP
inlawrev-2784	747	26	the	the	DET
inlawrev-2784	747	27	account	account	NOUN
inlawrev-2784	747	28	.	.	PUNCT
inlawrev-2784	748	1	'	'	PUNCT
inlawrev-2784	748	2	^^	^^	PUNCT
inlawrev-2784	748	3	the	the	DET
inlawrev-2784	748	4	court	court	NOUN
inlawrev-2784	748	5	also	also	ADV
inlawrev-2784	748	6	noted	note	VERB
inlawrev-2784	748	7	that	that	SCONJ
inlawrev-2784	748	8	the	the	DET
inlawrev-2784	748	9	new	new	ADJ
inlawrev-2784	748	10	regulation	regulation	NOUN
inlawrev-2784	748	11	treated	treat	VERB
inlawrev-2784	748	12	a	a	DET
inlawrev-2784	748	13	survivorship	survivorship	NOUN
inlawrev-2784	748	14	interest	interest	NOUN
inlawrev-2784	748	15	in	in	ADP
inlawrev-2784	748	16	land	land	NOUN
inlawrev-2784	748	17	as	as	ADP
inlawrev-2784	748	18	a	a	DET
inlawrev-2784	748	19	completed	complete	VERB
inlawrev-2784	748	20	,	,	PUNCT
inlawrev-2784	748	21	irrevocable	irrevocable	ADJ
inlawrev-2784	748	22	gift	gift	NOUN
inlawrev-2784	748	23	on	on	ADP
inlawrev-2784	748	24	the	the	DET
inlawrev-2784	748	25	date	date	NOUN
inlawrev-2784	748	26	the	the	DET
inlawrev-2784	748	27	tenancy	tenancy	NOUN
inlawrev-2784	748	28	itself	itself	PRON
inlawrev-2784	748	29	was	be	AUX
inlawrev-2784	748	30	created	create	VERB
inlawrev-2784	748	31	.	.	PUNCT
inlawrev-2784	749	1	'	'	PUNCT
inlawrev-2784	749	2	^^	^^	PUNCT
inlawrev-2784	749	3	the	the	DET
inlawrev-2784	749	4	court	court	NOUN
inlawrev-2784	749	5	found	find	VERB
inlawrev-2784	749	6	this	this	PRON
inlawrev-2784	749	7	*	*	PUNCT
inlawrev-2784	749	8	'	'	PUNCT
inlawrev-2784	749	9	inconsistent	inconsistent	ADJ
inlawrev-2784	749	10	with	with	ADP
inlawrev-2784	749	11	the	the	DET
inlawrev-2784	749	12	commissioner	commissioner	NOUN
inlawrev-2784	749	13	's	's	PART
inlawrev-2784	749	14	treatment	treatment	NOUN
inlawrev-2784	749	15	of	of	ADP
inlawrev-2784	749	16	general	general	ADJ
inlawrev-2784	749	17	powers	power	NOUN
inlawrev-2784	749	18	of	of	ADP
inlawrev-2784	749	19	appointment	appointment	NOUN
inlawrev-2784	749	20	and	and	CCONJ
inlawrev-2784	749	21	joint	joint	ADJ
inlawrev-2784	749	22	bank	bank	NOUN
inlawrev-2784	749	23	accounts	account	NOUN
inlawrev-2784	749	24	when	when	SCONJ
inlawrev-2784	749	25	,	,	PUNCT
inlawrev-2784	749	26	as	as	SCONJ
inlawrev-2784	749	27	is	be	AUX
inlawrev-2784	749	28	true	true	ADJ
inlawrev-2784	749	29	in	in	ADP
inlawrev-2784	749	30	illinois	illinois	PROPN
inlawrev-2784	749	31	,	,	PUNCT
inlawrev-2784	749	32	either	either	DET
inlawrev-2784	749	33	spouse	spouse	NOUN
inlawrev-2784	749	34	may	may	AUX
inlawrev-2784	749	35	terminate	terminate	VERB
inlawrev-2784	749	36	the	the	DET
inlawrev-2784	749	37	right	right	NOUN
inlawrev-2784	749	38	of	of	ADP
inlawrev-2784	749	39	survivorship	survivorship	NOUN
inlawrev-2784	749	40	by	by	ADP
inlawrev-2784	749	41	partitioning	partition	VERB
inlawrev-2784	749	42	the	the	DET
inlawrev-2784	749	43	property	property	NOUN
inlawrev-2784	749	44	.	.	PUNCT
inlawrev-2784	750	1	"	"	PUNCT
inlawrev-2784	750	2	'	'	NUM
inlawrev-2784	750	3	^^	^^	PUNCT
inlawrev-2784	750	4	because	because	SCONJ
inlawrev-2784	750	5	of	of	ADP
inlawrev-2784	750	6	the	the	DET
inlawrev-2784	750	7	prospect	prospect	NOUN
inlawrev-2784	750	8	of	of	ADP
inlawrev-2784	750	9	partition	partition	NOUN
inlawrev-2784	750	10	,	,	PUNCT
inlawrev-2784	750	11	only	only	ADV
inlawrev-2784	750	12	the	the	DET
inlawrev-2784	750	13	one	one	NUM
inlawrev-2784	750	14	-	-	PUNCT
inlawrev-2784	750	15	half	half	NOUN
inlawrev-2784	750	16	undivided	undivided	ADJ
inlawrev-2784	750	17	interest	interest	NOUN
inlawrev-2784	750	18	had	have	AUX
inlawrev-2784	750	19	been	be	AUX
inlawrev-2784	750	20	transferred	transfer	VERB
inlawrev-2784	750	21	irrevocably	irrevocably	ADV
inlawrev-2784	750	22	.	.	PUNCT
inlawrev-2784	751	1	the	the	DET
inlawrev-2784	751	2	survivorship	survivorship	NOUN
inlawrev-2784	751	3	interest	interest	NOUN
inlawrev-2784	751	4	could	could	AUX
inlawrev-2784	751	5	have	have	AUX
inlawrev-2784	751	6	been	be	AUX
inlawrev-2784	751	7	withdrawn	withdraw	VERB
inlawrev-2784	751	8	at	at	ADP
inlawrev-2784	751	9	will	will	NOUN
inlawrev-2784	751	10	,	,	PUNCT
inlawrev-2784	751	11	just	just	ADV
inlawrev-2784	751	12	as	as	SCONJ
inlawrev-2784	751	13	funds	fund	NOUN
inlawrev-2784	751	14	in	in	ADP
inlawrev-2784	751	15	a	a	DET
inlawrev-2784	751	16	joint	joint	ADJ
inlawrev-2784	751	17	account	account	NOUN
inlawrev-2784	751	18	could	could	AUX
inlawrev-2784	751	19	have	have	AUX
inlawrev-2784	751	20	been	be	AUX
inlawrev-2784	751	21	.	.	PUNCT
inlawrev-2784	752	1	the	the	DET
inlawrev-2784	752	2	court	court	NOUN
inlawrev-2784	752	3	found	find	VERB
inlawrev-2784	752	4	that	that	SCONJ
inlawrev-2784	752	5	pearl	pearl	NOUN
inlawrev-2784	752	6	had	have	VERB
inlawrev-2784	752	7	no	no	DET
inlawrev-2784	752	8	greater	great	ADJ
inlawrev-2784	752	9	interest	interest	NOUN
inlawrev-2784	752	10	in	in	ADP
inlawrev-2784	752	11	frank	frank	PROPN
inlawrev-2784	752	12	's	's	PART
inlawrev-2784	752	13	half	half	NOUN
inlawrev-2784	752	14	of	of	ADP
inlawrev-2784	752	15	the	the	DET
inlawrev-2784	752	16	farm	farm	NOUN
inlawrev-2784	752	17	than	than	SCONJ
inlawrev-2784	752	18	she	she	PRON
inlawrev-2784	752	19	had	have	AUX
inlawrev-2784	752	20	in	in	ADP
inlawrev-2784	752	21	any	any	DET
inlawrev-2784	752	22	funds	fund	NOUN
inlawrev-2784	752	23	frank	frank	ADJ
inlawrev-2784	752	24	might	might	AUX
inlawrev-2784	752	25	have	have	AUX
inlawrev-2784	752	26	deposited	deposit	VERB
inlawrev-2784	752	27	in	in	ADP
inlawrev-2784	752	28	a	a	DET
inlawrev-2784	752	29	joint	joint	ADJ
inlawrev-2784	752	30	checking	checking	NOUN
inlawrev-2784	752	31	account	account	NOUN
inlawrev-2784	752	32	.	.	PUNCT
inlawrev-2784	753	1	'	'	PUNCT
inlawrev-2784	753	2	tn	tn	NOUN
inlawrev-2784	753	3	either	either	DET
inlawrev-2784	753	4	case	case	NOUN
inlawrev-2784	753	5	pearl	pearl	NOUN
inlawrev-2784	753	6	would	would	AUX
inlawrev-2784	753	7	get	get	VERB
inlawrev-2784	753	8	the	the	DET
inlawrev-2784	753	9	interest	interest	NOUN
inlawrev-2784	753	10	if	if	SCONJ
inlawrev-2784	753	11	she	she	PRON
inlawrev-2784	753	12	survived	survive	VERB
inlawrev-2784	753	13	frank	frank	ADJ
inlawrev-2784	753	14	,	,	PUNCT
inlawrev-2784	753	15	but	but	CCONJ
inlawrev-2784	753	16	only	only	ADV
inlawrev-2784	753	17	if	if	SCONJ
inlawrev-2784	753	18	frank	frank	PROPN
inlawrev-2784	753	19	refrained	refrain	VERB
inlawrev-2784	753	20	from	from	ADP
inlawrev-2784	753	21	exercising	exercise	VERB
inlawrev-2784	753	22	his	his	PRON
inlawrev-2784	753	23	unfettered	unfettered	ADJ
inlawrev-2784	753	24	power	power	NOUN
inlawrev-2784	753	25	to	to	PART
inlawrev-2784	753	26	withdraw	withdraw	VERB
inlawrev-2784	753	27	(	(	PUNCT
inlawrev-2784	753	28	or	or	CCONJ
inlawrev-2784	753	29	partition	partition	NOUN
inlawrev-2784	753	30	)	)	PUNCT
inlawrev-2784	753	31	.	.	PUNCT
inlawrev-2784	754	1	"	"	PUNCT
inlawrev-2784	754	2	'	'	PUNCT
inlawrev-2784	754	3	^^	^^	PUNCT
inlawrev-2784	754	4	based	base	VERB
inlawrev-2784	754	5	on	on	ADP
inlawrev-2784	754	6	this	this	DET
inlawrev-2784	754	7	comparison	comparison	NOUN
inlawrev-2784	754	8	of	of	ADP
inlawrev-2784	754	9	frank	frank	PROPN
inlawrev-2784	754	10	's	's	PART
inlawrev-2784	754	11	right	right	NOUN
inlawrev-2784	754	12	to	to	PART
inlawrev-2784	754	13	partition	partition	VERB
inlawrev-2784	754	14	to	to	ADP
inlawrev-2784	754	15	that	that	PRON
inlawrev-2784	754	16	of	of	ADP
inlawrev-2784	754	17	a	a	DET
inlawrev-2784	754	18	general	general	ADJ
inlawrev-2784	754	19	power	power	NOUN
inlawrev-2784	754	20	of	of	ADP
inlawrev-2784	754	21	appointment	appointment	NOUN
inlawrev-2784	754	22	,	,	PUNCT
inlawrev-2784	754	23	the	the	DET
inlawrev-2784	754	24	court	court	NOUN
inlawrev-2784	754	25	held	hold	VERB
inlawrev-2784	754	26	that	that	DET
inlawrev-2784	754	27	pearl	pearl	NOUN
inlawrev-2784	754	28	had	have	AUX
inlawrev-2784	754	29	received	receive	VERB
inlawrev-2784	754	30	the	the	DET
inlawrev-2784	754	31	farm	farm	NOUN
inlawrev-2784	754	32	as	as	ADP
inlawrev-2784	754	33	the	the	DET
inlawrev-2784	754	34	result	result	NOUN
inlawrev-2784	754	35	of	of	ADP
inlawrev-2784	754	36	two	two	NUM
inlawrev-2784	754	37	separate	separate	ADJ
inlawrev-2784	754	38	transfers	transfer	NOUN
inlawrev-2784	754	39	.	.	PUNCT
inlawrev-2784	755	1	the	the	DET
inlawrev-2784	755	2	first	first	ADJ
inlawrev-2784	755	3	was	be	AUX
inlawrev-2784	755	4	the	the	DET
inlawrev-2784	755	5	transfer	transfer	NOUN
inlawrev-2784	755	6	of	of	ADP
inlawrev-2784	755	7	the	the	DET
inlawrev-2784	755	8	undivided	undivided	ADJ
inlawrev-2784	755	9	one	one	NUM
inlawrev-2784	755	10	-	-	PUNCT
inlawrev-2784	755	11	half	half	NOUN
inlawrev-2784	755	12	interest	interest	NOUN
inlawrev-2784	755	13	in	in	ADP
inlawrev-2784	755	14	1953	1953	NUM
inlawrev-2784	755	15	,	,	PUNCT
inlawrev-2784	755	16	and	and	CCONJ
inlawrev-2784	755	17	the	the	DET
inlawrev-2784	755	18	second	second	ADJ
inlawrev-2784	755	19	was	be	AUX
inlawrev-2784	755	20	the	the	DET
inlawrev-2784	755	21	transfer	transfer	NOUN
inlawrev-2784	755	22	of	of	ADP
inlawrev-2784	755	23	the	the	DET
inlawrev-2784	755	24	survivorship	survivorship	NOUN
inlawrev-2784	755	25	interest	interest	NOUN
inlawrev-2784	755	26	at	at	ADP
inlawrev-2784	755	27	frank	frank	PROPN
inlawrev-2784	755	28	's	's	PART
inlawrev-2784	755	29	death	death	NOUN
inlawrev-2784	755	30	in	in	ADP
inlawrev-2784	755	31	1978	1978	NUM
inlawrev-2784	755	32	.	.	PUNCT
inlawrev-2784	756	1	therefore	therefore	ADV
inlawrev-2784	756	2	,	,	PUNCT
inlawrev-2784	756	3	the	the	DET
inlawrev-2784	756	4	time	time	NOUN
inlawrev-2784	756	5	period	period	NOUN
inlawrev-2784	756	6	in	in	ADP
inlawrev-2784	756	7	which	which	PRON
inlawrev-2784	756	8	pearl	pearl	NOUN
inlawrev-2784	756	9	could	could	AUX
inlawrev-2784	756	10	disclaim	disclaim	VERB
inlawrev-2784	756	11	the	the	DET
inlawrev-2784	756	12	half	half	NOUN
inlawrev-2784	756	13	of	of	ADP
inlawrev-2784	756	14	the	the	DET
inlawrev-2784	756	15	property	property	NOUN
inlawrev-2784	756	16	she	she	PRON
inlawrev-2784	756	17	received	receive	VERB
inlawrev-2784	756	18	at	at	ADP
inlawrev-2784	756	19	frank	frank	PROPN
inlawrev-2784	756	20	's	's	PART
inlawrev-2784	756	21	death	death	NOUN
inlawrev-2784	756	22	started	start	VERB
inlawrev-2784	756	23	to	to	PART
inlawrev-2784	756	24	run	run	VERB
inlawrev-2784	756	25	in	in	ADP
inlawrev-2784	756	26	1978	1978	NUM
inlawrev-2784	756	27	and	and	CCONJ
inlawrev-2784	756	28	was	be	AUX
inlawrev-2784	756	29	governed	govern	VERB
inlawrev-2784	756	30	by	by	ADP
inlawrev-2784	756	31	section	section	NOUN
inlawrev-2784	756	32	2518.'^^	2518.'^^	NUM
inlawrev-2784	756	33	the	the	DET
inlawrev-2784	756	34	court	court	NOUN
inlawrev-2784	756	35	's	's	PART
inlawrev-2784	756	36	holding	holding	NOUN
inlawrev-2784	756	37	can	can	AUX
inlawrev-2784	756	38	be	be	AUX
inlawrev-2784	756	39	viewed	view	VERB
inlawrev-2784	756	40	in	in	ADP
inlawrev-2784	756	41	two	two	NUM
inlawrev-2784	756	42	ways	way	NOUN
inlawrev-2784	756	43	.	.	PUNCT
inlawrev-2784	757	1	first	first	ADV
inlawrev-2784	757	2	,	,	PUNCT
inlawrev-2784	757	3	upon	upon	SCONJ
inlawrev-2784	757	4	finding	find	VERB
inlawrev-2784	757	5	an	an	DET
inlawrev-2784	757	6	inconsistency	inconsistency	NOUN
inlawrev-2784	757	7	in	in	ADP
inlawrev-2784	757	8	the	the	DET
inlawrev-2784	757	9	treasury	treasury	NOUN
inlawrev-2784	757	10	regulations	regulation	NOUN
inlawrev-2784	757	11	,	,	PUNCT
inlawrev-2784	757	12	the	the	DET
inlawrev-2784	757	13	court	court	NOUN
inlawrev-2784	757	14	chose	choose	VERB
inlawrev-2784	757	15	to	to	PART
inlawrev-2784	757	16	apply	apply	VERB
inlawrev-2784	757	17	the	the	DET
inlawrev-2784	757	18	regulation	regulation	NOUN
inlawrev-2784	757	19	which	which	PRON
inlawrev-2784	757	20	discussed	discuss	VERB
inlawrev-2784	757	21	general	general	ADJ
inlawrev-2784	757	22	power	power	NOUN
inlawrev-2784	757	23	of	of	ADP
inlawrev-2784	757	24	appointments^^	appointments^^	ADV
inlawrev-2784	757	25	"	"	PUNCT
inlawrev-2784	757	26	*	*	PUNCT
inlawrev-2784	757	27	because	because	SCONJ
inlawrev-2784	757	28	the	the	DET
inlawrev-2784	757	29	court	court	NOUN
inlawrev-2784	757	30	found	find	VERB
inlawrev-2784	757	31	it	it	PRON
inlawrev-2784	757	32	more	more	ADV
inlawrev-2784	757	33	applicable	applicable	ADJ
inlawrev-2784	757	34	and	and	CCONJ
inlawrev-2784	757	35	in	in	ADP
inlawrev-2784	757	36	line	line	NOUN
inlawrev-2784	757	37	with	with	ADP
inlawrev-2784	757	38	the	the	DET
inlawrev-2784	757	39	purpose	purpose	NOUN
inlawrev-2784	757	40	of	of	ADP
inlawrev-2784	757	41	the	the	DET
inlawrev-2784	757	42	statute	statute	NOUN
inlawrev-2784	757	43	than	than	ADP
inlawrev-2784	757	44	the	the	DET
inlawrev-2784	757	45	regulation	regulation	NOUN
inlawrev-2784	757	46	discussing	discuss	VERB
inlawrev-2784	757	47	joint	joint	ADJ
inlawrev-2784	757	48	tenancy	tenancy	NOUN
inlawrev-2784	757	49	interest	interest	NOUN
inlawrev-2784	757	50	.	.	PUNCT
inlawrev-2784	758	1	'	'	PUNCT
inlawrev-2784	758	2	^^	^^	PUNCT
inlawrev-2784	758	3	the	the	DET
inlawrev-2784	758	4	second	second	ADJ
inlawrev-2784	758	5	'	'	PUNCT
inlawrev-2784	758	6	^«m	^«m	NOUN
inlawrev-2784	758	7	at	at	ADP
inlawrev-2784	758	8	1335	1335	NUM
inlawrev-2784	758	9	.	.	PUNCT
inlawrev-2784	759	1	"	"	PUNCT
inlawrev-2784	759	2	^treas	^treas	NUM
inlawrev-2784	759	3	.	.	PUNCT
inlawrev-2784	759	4	reg	reg	PROPN
inlawrev-2784	759	5	.	.	PUNCT
inlawrev-2784	760	1	§	§	PROPN
inlawrev-2784	760	2	25.25	25.25	NUM
inlawrev-2784	760	3	18	18	NUM
inlawrev-2784	760	4	-	-	SYM
inlawrev-2784	760	5	2(c)(5	2(c)(5	NUM
inlawrev-2784	760	6	)	)	PUNCT
inlawrev-2784	760	7	(	(	PUNCT
inlawrev-2784	760	8	1986	1986	NUM
inlawrev-2784	760	9	)	)	PUNCT
inlawrev-2784	760	10	example	example	NOUN
inlawrev-2784	760	11	9	9	NUM
inlawrev-2784	760	12	.	.	PUNCT
inlawrev-2784	760	13	''	''	PUNCT
inlawrev-2784	761	1	'	'	PUNCT
inlawrev-2784	761	2	kennedy	kennedy	PROPN
inlawrev-2784	761	3	,	,	PUNCT
inlawrev-2784	761	4	804	804	NUM
inlawrev-2784	761	5	f.2d	f.2d	NOUN
inlawrev-2784	761	6	at	at	ADP
inlawrev-2784	761	7	1335	1335	NUM
inlawrev-2784	761	8	.	.	PUNCT
inlawrev-2784	762	1	see	see	VERB
inlawrev-2784	762	2	also	also	ADV
inlawrev-2784	762	3	treas	treas	PROPN
inlawrev-2784	762	4	.	.	PUNCT
inlawrev-2784	763	1	reg	reg	PROPN
inlawrev-2784	763	2	.	.	PUNCT
inlawrev-2784	764	1	§	§	PROPN
inlawrev-2784	764	2	25.25	25.25	NUM
inlawrev-2784	764	3	18	18	NUM
inlawrev-2784	764	4	-	-	PUNCT
inlawrev-2784	764	5	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	764	6	)	)	PUNCT
inlawrev-2784	764	7	(	(	PUNCT
inlawrev-2784	764	8	1986	1986	NUM
inlawrev-2784	764	9	)	)	PUNCT
inlawrev-2784	764	10	.	.	PUNCT
inlawrev-2784	765	1	see	see	VERB
inlawrev-2784	765	2	supra	supra	ADJ
inlawrev-2784	765	3	text	text	NOUN
inlawrev-2784	765	4	accompanying	accompanying	ADJ
inlawrev-2784	765	5	note	note	NOUN
inlawrev-2784	765	6	52	52	NUM
inlawrev-2784	765	7	for	for	ADP
inlawrev-2784	765	8	language	language	NOUN
inlawrev-2784	765	9	of	of	ADP
inlawrev-2784	765	10	the	the	DET
inlawrev-2784	765	11	regulation	regulation	NOUN
inlawrev-2784	765	12	.	.	PUNCT
inlawrev-2784	765	13	''	''	PUNCT
inlawrev-2784	766	1	'	'	PUNCT
inlawrev-2784	766	2	kennedy	kennedy	PROPN
inlawrev-2784	766	3	,	,	PUNCT
inlawrev-2784	766	4	804	804	NUM
inlawrev-2784	766	5	f.2d	f.2d	NOUN
inlawrev-2784	766	6	at	at	ADP
inlawrev-2784	766	7	1335	1335	NUM
inlawrev-2784	766	8	.	.	PUNCT
inlawrev-2784	766	9	''	''	PUNCT
inlawrev-2784	766	10	^id	^id	PROPN
inlawrev-2784	766	11	.	.	PUNCT
inlawrev-2784	766	12	''	''	PUNCT
inlawrev-2784	766	13	'	'	PUNCT
inlawrev-2784	767	1	i	i	PRON
inlawrev-2784	767	2	d.	d.	PROPN
inlawrev-2784	767	3	at	at	ADP
inlawrev-2784	767	4	1336	1336	NUM
inlawrev-2784	767	5	.	.	PUNCT
inlawrev-2784	767	6	''	''	PUNCT
inlawrev-2784	768	1	"	"	PUNCT
inlawrev-2784	768	2	treas	treas	X
inlawrev-2784	768	3	.	.	PUNCT
inlawrev-2784	769	1	reg	reg	PROPN
inlawrev-2784	769	2	.	.	PUNCT
inlawrev-2784	770	1	§	§	PROPN
inlawrev-2784	770	2	25.25	25.25	NUM
inlawrev-2784	770	3	18	18	NUM
inlawrev-2784	770	4	-	-	SYM
inlawrev-2784	770	5	2(c)(3	2(c)(3	NUM
inlawrev-2784	770	6	)	)	PUNCT
inlawrev-2784	770	7	(	(	PUNCT
inlawrev-2784	770	8	1986	1986	NUM
inlawrev-2784	770	9	)	)	PUNCT
inlawrev-2784	770	10	.	.	PUNCT
inlawrev-2784	771	1	see	see	VERB
inlawrev-2784	771	2	supra	supra	PROPN
inlawrev-2784	771	3	note	note	NOUN
inlawrev-2784	771	4	166	166	NUM
inlawrev-2784	771	5	for	for	ADP
inlawrev-2784	771	6	text	text	NOUN
inlawrev-2784	771	7	of	of	ADP
inlawrev-2784	771	8	regulation	regulation	NOUN
inlawrev-2784	771	9	.	.	PUNCT
inlawrev-2784	771	10	'	'	PUNCT
inlawrev-2784	772	1	"	"	PUNCT
inlawrev-2784	772	2	treas	treas	X
inlawrev-2784	772	3	.	.	PUNCT
inlawrev-2784	773	1	reg	reg	PROPN
inlawrev-2784	773	2	.	.	PUNCT
inlawrev-2784	774	1	§	§	PROPN
inlawrev-2784	774	2	25.2518	25.2518	NUM
inlawrev-2784	774	3	-	-	SYM
inlawrev-2784	774	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	774	5	)	)	PUNCT
inlawrev-2784	774	6	(	(	PUNCT
inlawrev-2784	774	7	1986	1986	NUM
inlawrev-2784	774	8	)	)	PUNCT
inlawrev-2784	774	9	.	.	PUNCT
inlawrev-2784	775	1	see	see	VERB
inlawrev-2784	775	2	supra	supra	ADJ
inlawrev-2784	775	3	text	text	NOUN
inlawrev-2784	775	4	accompanying	accompanying	ADJ
inlawrev-2784	775	5	note	note	NOUN
inlawrev-2784	775	6	52	52	NUM
inlawrev-2784	775	7	for	for	ADP
inlawrev-2784	775	8	language	language	NOUN
inlawrev-2784	775	9	of	of	ADP
inlawrev-2784	775	10	regulation	regulation	NOUN
inlawrev-2784	775	11	.	.	PUNCT
inlawrev-2784	776	1	698	698	NUM
inlawrev-2784	776	2	indiana	indiana	PROPN
inlawrev-2784	776	3	law	law	PROPN
inlawrev-2784	776	4	review	review	NOUN
inlawrev-2784	777	1	[	[	X
inlawrev-2784	777	2	vol	vol	NOUN
inlawrev-2784	777	3	.	.	PUNCT
inlawrev-2784	778	1	21:669	21:669	NUM
inlawrev-2784	778	2	interpretation	interpretation	NOUN
inlawrev-2784	778	3	is	be	AUX
inlawrev-2784	778	4	that	that	SCONJ
inlawrev-2784	778	5	the	the	DET
inlawrev-2784	778	6	court	court	NOUN
inlawrev-2784	778	7	sufficiently	sufficiently	ADV
inlawrev-2784	778	8	distinguished	distinguish	VERB
inlawrev-2784	778	9	pearl	pearl	NOUN
inlawrev-2784	778	10	's	's	PART
inlawrev-2784	778	11	survivorship	survivorship	NOUN
inlawrev-2784	778	12	interest	interest	NOUN
inlawrev-2784	778	13	,	,	PUNCT
inlawrev-2784	778	14	based	base	VERB
inlawrev-2784	778	15	on	on	ADP
inlawrev-2784	778	16	frank	frank	PROPN
inlawrev-2784	778	17	's	's	PART
inlawrev-2784	778	18	power	power	NOUN
inlawrev-2784	778	19	to	to	PART
inlawrev-2784	778	20	partition	partition	VERB
inlawrev-2784	778	21	,	,	PUNCT
inlawrev-2784	778	22	to	to	PART
inlawrev-2784	778	23	remove	remove	VERB
inlawrev-2784	778	24	it	it	PRON
inlawrev-2784	778	25	completely	completely	ADV
inlawrev-2784	778	26	from	from	ADP
inlawrev-2784	778	27	the	the	DET
inlawrev-2784	778	28	joint	joint	ADJ
inlawrev-2784	778	29	tenancy	tenancy	NOUN
inlawrev-2784	778	30	regulation	regulation	NOUN
inlawrev-2784	778	31	*	*	PUNCT
inlawrev-2784	778	32	^^	^^	PUNCT
inlawrev-2784	778	33	and	and	CCONJ
inlawrev-2784	778	34	to	to	PART
inlawrev-2784	778	35	place	place	VERB
inlawrev-2784	778	36	it	it	PRON
inlawrev-2784	778	37	strictly	strictly	ADV
inlawrev-2784	778	38	under	under	ADP
inlawrev-2784	778	39	the	the	DET
inlawrev-2784	778	40	general	general	ADJ
inlawrev-2784	778	41	power	power	NOUN
inlawrev-2784	778	42	of	of	ADP
inlawrev-2784	778	43	appointment	appointment	NOUN
inlawrev-2784	778	44	regulation	regulation	NOUN
inlawrev-2784	778	45	.	.	PUNCT
inlawrev-2784	779	1	'	'	PUNCT
inlawrev-2784	779	2	^^	^^	PUNCT
inlawrev-2784	779	3	if	if	SCONJ
inlawrev-2784	779	4	the	the	DET
inlawrev-2784	779	5	second	second	ADJ
inlawrev-2784	779	6	interpretation	interpretation	NOUN
inlawrev-2784	779	7	is	be	AUX
inlawrev-2784	779	8	accepted	accept	VERB
inlawrev-2784	779	9	,	,	PUNCT
inlawrev-2784	779	10	the	the	DET
inlawrev-2784	779	11	holding	holding	NOUN
inlawrev-2784	779	12	is	be	AUX
inlawrev-2784	779	13	not	not	PART
inlawrev-2784	779	14	in	in	ADP
inlawrev-2784	779	15	conflict	conflict	NOUN
inlawrev-2784	779	16	with	with	ADP
inlawrev-2784	779	17	treasury	treasury	NOUN
inlawrev-2784	779	18	regulation	regulation	NOUN
inlawrev-2784	779	19	section	section	NOUN
inlawrev-2784	779	20	25.25	25.25	NUM
inlawrev-2784	779	21	18	18	NUM
inlawrev-2784	779	22	-	-	SYM
inlawrev-2784	779	23	2(c)(4)(i);^^^	2(c)(4)(i);^^^	NUM
inlawrev-2784	779	24	the	the	DET
inlawrev-2784	779	25	regulation	regulation	NOUN
inlawrev-2784	779	26	simply	simply	ADV
inlawrev-2784	779	27	does	do	AUX
inlawrev-2784	779	28	not	not	PART
inlawrev-2784	779	29	apply	apply	VERB
inlawrev-2784	779	30	in	in	ADP
inlawrev-2784	779	31	this	this	DET
inlawrev-2784	779	32	case	case	NOUN
inlawrev-2784	779	33	.	.	PUNCT
inlawrev-2784	780	1	under	under	ADP
inlawrev-2784	780	2	the	the	DET
inlawrev-2784	780	3	second	second	ADJ
inlawrev-2784	780	4	interpretation	interpretation	NOUN
inlawrev-2784	780	5	the	the	DET
inlawrev-2784	780	6	regulation	regulation	NOUN
inlawrev-2784	780	7	applying	apply	VERB
inlawrev-2784	780	8	to	to	ADP
inlawrev-2784	780	9	joint	joint	ADJ
inlawrev-2784	780	10	tenancy	tenancy	NOUN
inlawrev-2784	780	11	would	would	AUX
inlawrev-2784	780	12	probably	probably	ADV
inlawrev-2784	780	13	never	never	ADV
inlawrev-2784	780	14	be	be	AUX
inlawrev-2784	780	15	used	use	VERB
inlawrev-2784	780	16	because	because	SCONJ
inlawrev-2784	780	17	the	the	DET
inlawrev-2784	780	18	right	right	NOUN
inlawrev-2784	780	19	to	to	PART
inlawrev-2784	780	20	partition	partition	NOUN
inlawrev-2784	780	21	is	be	AUX
inlawrev-2784	780	22	one	one	NUM
inlawrev-2784	780	23	of	of	ADP
inlawrev-2784	780	24	the	the	DET
inlawrev-2784	780	25	common	common	ADJ
inlawrev-2784	780	26	law	law	NOUN
inlawrev-2784	780	27	rights	right	NOUN
inlawrev-2784	780	28	associated	associate	VERB
inlawrev-2784	780	29	with	with	ADP
inlawrev-2784	780	30	joint	joint	ADJ
inlawrev-2784	780	31	tenancy	tenancy	NOUN
inlawrev-2784	780	32	property	property	NOUN
inlawrev-2784	780	33	and	and	CCONJ
inlawrev-2784	780	34	is	be	AUX
inlawrev-2784	780	35	present	present	ADJ
inlawrev-2784	780	36	in	in	ADP
inlawrev-2784	780	37	most	most	ADJ
inlawrev-2784	780	38	states	state	NOUN
inlawrev-2784	780	39	where	where	SCONJ
inlawrev-2784	780	40	property	property	NOUN
inlawrev-2784	780	41	is	be	AUX
inlawrev-2784	780	42	held	hold	VERB
inlawrev-2784	780	43	as	as	ADP
inlawrev-2784	780	44	joint	joint	ADJ
inlawrev-2784	780	45	tenants	tenant	NOUN
inlawrev-2784	780	46	with	with	ADP
inlawrev-2784	780	47	right	right	NOUN
inlawrev-2784	780	48	of	of	ADP
inlawrev-2784	780	49	survivorship	survivorship	NOUN
inlawrev-2784	780	50	.	.	PUNCT
inlawrev-2784	781	1	'^^	'^^	PROPN
inlawrev-2784	781	2	courts	court	NOUN
inlawrev-2784	781	3	would	would	AUX
inlawrev-2784	781	4	almost	almost	ADV
inlawrev-2784	781	5	always	always	ADV
inlawrev-2784	781	6	be	be	AUX
inlawrev-2784	781	7	able	able	ADJ
inlawrev-2784	781	8	to	to	PART
inlawrev-2784	781	9	make	make	VERB
inlawrev-2784	781	10	the	the	DET
inlawrev-2784	781	11	comparison	comparison	NOUN
inlawrev-2784	781	12	,	,	PUNCT
inlawrev-2784	781	13	made	make	VERB
inlawrev-2784	781	14	by	by	ADP
inlawrev-2784	781	15	the	the	DET
inlawrev-2784	781	16	court	court	NOUN
inlawrev-2784	781	17	in	in	ADP
inlawrev-2784	781	18	kennedy	kennedy	PROPN
inlawrev-2784	781	19	,	,	PUNCT
inlawrev-2784	781	20	that	that	SCONJ
inlawrev-2784	781	21	the	the	DET
inlawrev-2784	781	22	right	right	NOUN
inlawrev-2784	781	23	to	to	ADP
inlawrev-2784	781	24	partition	partition	NOUN
inlawrev-2784	781	25	is	be	AUX
inlawrev-2784	781	26	equivalent	equivalent	ADJ
inlawrev-2784	781	27	to	to	ADP
inlawrev-2784	781	28	a	a	DET
inlawrev-2784	781	29	general	general	ADJ
inlawrev-2784	781	30	power	power	NOUN
inlawrev-2784	781	31	of	of	ADP
inlawrev-2784	781	32	appointment	appointment	NOUN
inlawrev-2784	781	33	and	and	CCONJ
inlawrev-2784	781	34	,	,	PUNCT
inlawrev-2784	781	35	therefore	therefore	ADV
inlawrev-2784	781	36	,	,	PUNCT
inlawrev-2784	781	37	would	would	AUX
inlawrev-2784	781	38	apply	apply	VERB
inlawrev-2784	781	39	the	the	DET
inlawrev-2784	781	40	regulation	regulation	NOUN
inlawrev-2784	781	41	that	that	PRON
inlawrev-2784	781	42	discusses	discuss	VERB
inlawrev-2784	781	43	general	general	ADJ
inlawrev-2784	781	44	power	power	NOUN
inlawrev-2784	781	45	of	of	ADP
inlawrev-2784	781	46	appointments	appointment	NOUN
inlawrev-2784	781	47	rather	rather	ADV
inlawrev-2784	781	48	than	than	ADP
inlawrev-2784	781	49	the	the	DET
inlawrev-2784	781	50	one	one	NOUN
inlawrev-2784	781	51	that	that	PRON
inlawrev-2784	781	52	addresses	address	VERB
inlawrev-2784	781	53	joint	joint	ADJ
inlawrev-2784	781	54	property	property	NOUN
inlawrev-2784	781	55	interest	interest	NOUN
inlawrev-2784	781	56	.	.	PUNCT
inlawrev-2784	782	1	although	although	SCONJ
inlawrev-2784	782	2	this	this	DET
inlawrev-2784	782	3	interpretation	interpretation	NOUN
inlawrev-2784	782	4	makes	make	VERB
inlawrev-2784	782	5	the	the	PRON
inlawrev-2784	782	6	holding	hold	VERB
inlawrev-2784	782	7	less	less	ADV
inlawrev-2784	782	8	controversial	controversial	ADJ
inlawrev-2784	782	9	,	,	PUNCT
inlawrev-2784	782	10	the	the	DET
inlawrev-2784	782	11	first	first	ADJ
inlawrev-2784	782	12	interpretation	interpretation	NOUN
inlawrev-2784	782	13	appears	appear	VERB
inlawrev-2784	782	14	to	to	PART
inlawrev-2784	782	15	be	be	AUX
inlawrev-2784	782	16	the	the	DET
inlawrev-2784	782	17	practical	practical	ADJ
inlawrev-2784	782	18	effect	effect	NOUN
inlawrev-2784	782	19	of	of	ADP
inlawrev-2784	782	20	the	the	DET
inlawrev-2784	782	21	court	court	NOUN
inlawrev-2784	782	22	's	's	PART
inlawrev-2784	782	23	holding	holding	NOUN
inlawrev-2784	782	24	.	.	PUNCT
inlawrev-2784	783	1	if	if	SCONJ
inlawrev-2784	783	2	the	the	DET
inlawrev-2784	783	3	first	first	ADJ
inlawrev-2784	783	4	interpretation	interpretation	NOUN
inlawrev-2784	783	5	is	be	AUX
inlawrev-2784	783	6	accepted	accept	VERB
inlawrev-2784	783	7	,	,	PUNCT
inlawrev-2784	783	8	the	the	DET
inlawrev-2784	783	9	holding	holding	NOUN
inlawrev-2784	783	10	is	be	AUX
inlawrev-2784	783	11	in	in	ADP
inlawrev-2784	783	12	direct	direct	ADJ
inlawrev-2784	783	13	conflict	conflict	NOUN
inlawrev-2784	783	14	with	with	ADP
inlawrev-2784	783	15	treasury	treasury	NOUN
inlawrev-2784	783	16	regulation	regulation	NOUN
inlawrev-2784	783	17	section	section	NOUN
inlawrev-2784	783	18	25.25	25.25	NUM
inlawrev-2784	783	19	18	18	NUM
inlawrev-2784	783	20	-	-	PUNCT
inlawrev-2784	783	21	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	783	22	)	)	PUNCT
inlawrev-2784	783	23	,	,	PUNCT
inlawrev-2784	783	24	which	which	PRON
inlawrev-2784	783	25	states	state	VERB
inlawrev-2784	783	26	that	that	SCONJ
inlawrev-2784	783	27	a	a	DET
inlawrev-2784	783	28	disclaimer	disclaimer	NOUN
inlawrev-2784	783	29	of	of	ADP
inlawrev-2784	783	30	a	a	DET
inlawrev-2784	783	31	joint	joint	ADJ
inlawrev-2784	783	32	tenancy	tenancy	NOUN
inlawrev-2784	783	33	interest	interest	NOUN
inlawrev-2784	783	34	must	must	AUX
inlawrev-2784	783	35	be	be	AUX
inlawrev-2784	783	36	made	make	VERB
inlawrev-2784	783	37	within	within	ADP
inlawrev-2784	783	38	nine	nine	NUM
inlawrev-2784	783	39	months	month	NOUN
inlawrev-2784	783	40	of	of	ADP
inlawrev-2784	783	41	the	the	DET
inlawrev-2784	783	42	creation	creation	NOUN
inlawrev-2784	783	43	of	of	ADP
inlawrev-2784	783	44	the	the	DET
inlawrev-2784	783	45	tenancy	tenancy	NOUN
inlawrev-2784	783	46	.	.	PUNCT
inlawrev-2784	784	1	'	'	PUNCT
inlawrev-2784	784	2	^*^	^*^	NUM
inlawrev-2784	784	3	the	the	DET
inlawrev-2784	784	4	kennedy	kennedy	PROPN
inlawrev-2784	784	5	court	court	PROPN
inlawrev-2784	784	6	questioned	question	VERB
inlawrev-2784	784	7	the	the	DET
inlawrev-2784	784	8	appropriateness	appropriateness	NOUN
inlawrev-2784	784	9	of	of	ADP
inlawrev-2784	784	10	treasury	treasury	NOUN
inlawrev-2784	784	11	regulation	regulation	NOUN
inlawrev-2784	784	12	section	section	NOUN
inlawrev-2784	784	13	25.25	25.25	NUM
inlawrev-2784	784	14	18	18	NUM
inlawrev-2784	784	15	-	-	SYM
inlawrev-2784	784	16	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	784	17	)	)	PUNCT
inlawrev-2784	784	18	when	when	SCONJ
inlawrev-2784	784	19	it	it	PRON
inlawrev-2784	784	20	recognized	recognize	VERB
inlawrev-2784	784	21	that	that	SCONJ
inlawrev-2784	784	22	the	the	DET
inlawrev-2784	784	23	regulation	regulation	NOUN
inlawrev-2784	784	24	did	do	AUX
inlawrev-2784	784	25	not	not	PART
inlawrev-2784	784	26	discuss	discuss	VERB
inlawrev-2784	784	27	the	the	DET
inlawrev-2784	784	28	effects	effect	NOUN
inlawrev-2784	784	29	of	of	ADP
inlawrev-2784	784	30	a	a	DET
inlawrev-2784	784	31	power	power	NOUN
inlawrev-2784	784	32	to	to	PART
inlawrev-2784	784	33	partition	partition	VERB
inlawrev-2784	784	34	.	.	PUNCT
inlawrev-2784	785	1	'^	'^	NOUN
inlawrev-2784	785	2	'	'	PUNCT
inlawrev-2784	785	3	because	because	SCONJ
inlawrev-2784	785	4	of	of	ADP
inlawrev-2784	785	5	the	the	DET
inlawrev-2784	785	6	effect	effect	NOUN
inlawrev-2784	785	7	the	the	DET
inlawrev-2784	785	8	right	right	NOUN
inlawrev-2784	785	9	to	to	ADP
inlawrev-2784	785	10	partition	partition	NOUN
inlawrev-2784	785	11	has	have	VERB
inlawrev-2784	785	12	on	on	ADP
inlawrev-2784	785	13	the	the	DET
inlawrev-2784	785	14	survivorship	survivorship	NOUN
inlawrev-2784	785	15	interest	interest	NOUN
inlawrev-2784	785	16	,	,	PUNCT
inlawrev-2784	785	17	the	the	DET
inlawrev-2784	785	18	court	court	NOUN
inlawrev-2784	785	19	found	find	VERB
inlawrev-2784	785	20	this	this	DET
inlawrev-2784	785	21	omission	omission	NOUN
inlawrev-2784	785	22	suggested	suggest	VERB
inlawrev-2784	785	23	something	something	PRON
inlawrev-2784	785	24	was	be	AUX
inlawrev-2784	785	25	seriously	seriously	ADV
inlawrev-2784	785	26	wrong	wrong	ADJ
inlawrev-2784	785	27	with	with	ADP
inlawrev-2784	785	28	the	the	DET
inlawrev-2784	785	29	irs	irs	PROPN
inlawrev-2784	785	30	's	's	PART
inlawrev-2784	785	31	position	position	NOUN
inlawrev-2784	785	32	in	in	ADP
inlawrev-2784	785	33	the	the	DET
inlawrev-2784	785	34	regulation	regulation	NOUN
inlawrev-2784	785	35	discussing	discuss	VERB
inlawrev-2784	785	36	joint	joint	ADJ
inlawrev-2784	785	37	property	property	NOUN
inlawrev-2784	785	38	interests	interest	NOUN
inlawrev-2784	785	39	.	.	PUNCT
inlawrev-2784	786	1	'	'	PUNCT
inlawrev-2784	786	2	^^	^^	CCONJ
inlawrev-2784	786	3	the	the	DET
inlawrev-2784	786	4	kennedy	kennedy	PROPN
inlawrev-2784	786	5	court	court	PROPN
inlawrev-2784	786	6	did	do	AUX
inlawrev-2784	786	7	not	not	PART
inlawrev-2784	786	8	address	address	VERB
inlawrev-2784	786	9	directly	directly	ADV
inlawrev-2784	786	10	its	its	PRON
inlawrev-2784	786	11	power	power	NOUN
inlawrev-2784	786	12	to	to	PART
inlawrev-2784	786	13	disregard	disregard	VERB
inlawrev-2784	786	14	a	a	DET
inlawrev-2784	786	15	treasury	treasury	NOUN
inlawrev-2784	786	16	regulation	regulation	NOUN
inlawrev-2784	786	17	(	(	PUNCT
inlawrev-2784	786	18	which	which	PRON
inlawrev-2784	786	19	is	be	AUX
inlawrev-2784	786	20	,	,	PUNCT
inlawrev-2784	786	21	implicitly	implicitly	ADV
inlawrev-2784	786	22	,	,	PUNCT
inlawrev-2784	786	23	what	what	PRON
inlawrev-2784	786	24	the	the	DET
inlawrev-2784	786	25	court	court	NOUN
inlawrev-2784	786	26	did	do	VERB
inlawrev-2784	786	27	if	if	SCONJ
inlawrev-2784	786	28	the	the	DET
inlawrev-2784	786	29	first	first	ADJ
inlawrev-2784	786	30	interpretation	interpretation	NOUN
inlawrev-2784	786	31	is	be	AUX
inlawrev-2784	786	32	accepted	accept	VERB
inlawrev-2784	786	33	)	)	PUNCT
inlawrev-2784	786	34	.	.	PUNCT
inlawrev-2784	787	1	there	there	PRON
inlawrev-2784	787	2	are	be	VERB
inlawrev-2784	787	3	two	two	NUM
inlawrev-2784	787	4	types	type	NOUN
inlawrev-2784	787	5	of	of	ADP
inlawrev-2784	787	6	treasury	treasury	NOUN
inlawrev-2784	787	7	regulations	regulation	NOUN
inlawrev-2784	787	8	,	,	PUNCT
inlawrev-2784	787	9	"	"	PUNCT
inlawrev-2784	787	10	interpretative	interpretative	ADJ
inlawrev-2784	787	11	"	"	PUNCT
inlawrev-2784	787	12	and	and	CCONJ
inlawrev-2784	787	13	"	"	PUNCT
inlawrev-2784	787	14	legislative	legislative	ADJ
inlawrev-2784	787	15	.	.	PUNCT
inlawrev-2784	787	16	"	"	PUNCT
inlawrev-2784	788	1	a	a	DET
inlawrev-2784	788	2	regulation	regulation	NOUN
inlawrev-2784	788	3	promulgated	promulgate	VERB
inlawrev-2784	788	4	pursuant	pursuant	ADJ
inlawrev-2784	788	5	to	to	ADP
inlawrev-2784	788	6	the	the	DET
inlawrev-2784	788	7	secretary	secretary	NOUN
inlawrev-2784	788	8	's	's	PART
inlawrev-2784	788	9	general	general	ADJ
inlawrev-2784	788	10	authority	authority	NOUN
inlawrev-2784	788	11	under	under	ADP
inlawrev-2784	788	12	i.r.c	i.r.c	NOUN
inlawrev-2784	788	13	.	.	PUNCT
inlawrev-2784	789	1	section	section	NOUN
inlawrev-2784	789	2	7805(a	7805(a	NUM
inlawrev-2784	789	3	)	)	PUNCT
inlawrev-2784	789	4	''	''	PUNCT
inlawrev-2784	789	5	'	'	PUNCT
inlawrev-2784	790	1	i	i	PRON
inlawrev-2784	790	2	d.	d.	PROPN
inlawrev-2784	790	3	'	'	PROPN
inlawrev-2784	790	4	^treas	^treas	PROPN
inlawrev-2784	790	5	.	.	PUNCT
inlawrev-2784	791	1	reg	reg	PROPN
inlawrev-2784	791	2	.	.	PUNCT
inlawrev-2784	792	1	§	§	PROPN
inlawrev-2784	792	2	25.25	25.25	NUM
inlawrev-2784	792	3	18	18	NUM
inlawrev-2784	792	4	-	-	SYM
inlawrev-2784	792	5	2(c)(3	2(c)(3	NUM
inlawrev-2784	792	6	)	)	PUNCT
inlawrev-2784	792	7	(	(	PUNCT
inlawrev-2784	792	8	1986	1986	NUM
inlawrev-2784	792	9	)	)	PUNCT
inlawrev-2784	792	10	.	.	PUNCT
inlawrev-2784	793	1	see	see	VERB
inlawrev-2784	793	2	supra	supra	PROPN
inlawrev-2784	793	3	note	note	NOUN
inlawrev-2784	793	4	166	166	NUM
inlawrev-2784	793	5	for	for	ADP
inlawrev-2784	793	6	text	text	NOUN
inlawrev-2784	793	7	of	of	ADP
inlawrev-2784	793	8	regulation	regulation	NOUN
inlawrev-2784	793	9	.	.	PUNCT
inlawrev-2784	794	1	'	'	PUNCT
inlawrev-2784	794	2	^«treas	^«treas	NUM
inlawrev-2784	794	3	.	.	PUNCT
inlawrev-2784	795	1	reg	reg	NOUN
inlawrev-2784	795	2	.	.	PUNCT
inlawrev-2784	796	1	§	§	PROPN
inlawrev-2784	796	2	25.2518	25.2518	NUM
inlawrev-2784	796	3	-	-	SYM
inlawrev-2784	796	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	796	5	)	)	PUNCT
inlawrev-2784	796	6	(	(	PUNCT
inlawrev-2784	796	7	1986	1986	NUM
inlawrev-2784	796	8	)	)	PUNCT
inlawrev-2784	796	9	.	.	PUNCT
inlawrev-2784	797	1	see	see	VERB
inlawrev-2784	797	2	supra	supra	ADJ
inlawrev-2784	797	3	text	text	NOUN
inlawrev-2784	797	4	accompanying	accompanying	ADJ
inlawrev-2784	797	5	note	note	NOUN
inlawrev-2784	797	6	52	52	NUM
inlawrev-2784	797	7	for	for	ADP
inlawrev-2784	797	8	language	language	NOUN
inlawrev-2784	797	9	of	of	ADP
inlawrev-2784	797	10	regulation	regulation	NOUN
inlawrev-2784	797	11	.	.	PUNCT
inlawrev-2784	797	12	''	''	PUNCT
inlawrev-2784	798	1	^gwinn	^gwinn	PRON
inlawrev-2784	798	2	v.	v.	PROPN
inlawrev-2784	798	3	commissioner	commissioner	NOUN
inlawrev-2784	798	4	,	,	PUNCT
inlawrev-2784	798	5	287	287	NUM
inlawrev-2784	798	6	u.s	u.s	PROPN
inlawrev-2784	798	7	.	.	PROPN
inlawrev-2784	798	8	224	224	NUM
inlawrev-2784	798	9	,	,	PUNCT
inlawrev-2784	798	10	228	228	NUM
inlawrev-2784	798	11	-	-	SYM
inlawrev-2784	798	12	29	29	NUM
inlawrev-2784	798	13	(	(	PUNCT
inlawrev-2784	798	14	1932	1932	NUM
inlawrev-2784	798	15	)	)	PUNCT
inlawrev-2784	798	16	.	.	PUNCT
inlawrev-2784	799	1	see	see	VERB
inlawrev-2784	799	2	supra	supra	ADJ
inlawrev-2784	799	3	text	text	NOUN
inlawrev-2784	799	4	accompanying	accompanying	ADJ
inlawrev-2784	799	5	note	note	NOUN
inlawrev-2784	799	6	69	69	NUM
inlawrev-2784	799	7	.	.	PUNCT
inlawrev-2784	799	8	'	'	PUNCT
inlawrev-2784	800	1	«	«	PUNCT
inlawrev-2784	800	2	°	°	NOUN
inlawrev-2784	800	3	treas	trea	NOUN
inlawrev-2784	800	4	.	.	PUNCT
inlawrev-2784	801	1	reg	reg	PROPN
inlawrev-2784	801	2	.	.	PUNCT
inlawrev-2784	802	1	§	§	PROPN
inlawrev-2784	802	2	25.2518	25.2518	NUM
inlawrev-2784	802	3	-	-	SYM
inlawrev-2784	802	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	802	5	)	)	PUNCT
inlawrev-2784	802	6	(	(	PUNCT
inlawrev-2784	802	7	1986	1986	NUM
inlawrev-2784	802	8	)	)	PUNCT
inlawrev-2784	802	9	.	.	PUNCT
inlawrev-2784	803	1	see	see	VERB
inlawrev-2784	803	2	supra	supra	ADJ
inlawrev-2784	803	3	text	text	NOUN
inlawrev-2784	803	4	accompanying	accompanying	ADJ
inlawrev-2784	803	5	note	note	NOUN
inlawrev-2784	803	6	52	52	NUM
inlawrev-2784	803	7	for	for	ADP
inlawrev-2784	803	8	language	language	NOUN
inlawrev-2784	803	9	of	of	ADP
inlawrev-2784	803	10	regulation	regulation	NOUN
inlawrev-2784	803	11	.	.	PUNCT
inlawrev-2784	803	12	''	''	PUNCT
inlawrev-2784	804	1	'	'	PUNCT
inlawrev-2784	804	2	kennedy	kennedy	PROPN
inlawrev-2784	804	3	v.	v.	PROPN
inlawrev-2784	804	4	commissioner	commissioner	PROPN
inlawrev-2784	804	5	,	,	PUNCT
inlawrev-2784	804	6	804	804	NUM
inlawrev-2784	804	7	f.2d	f.2d	NOUN
inlawrev-2784	804	8	1332	1332	NUM
inlawrev-2784	804	9	,	,	PUNCT
inlawrev-2784	804	10	1335	1335	NUM
inlawrev-2784	804	11	(	(	PUNCT
inlawrev-2784	804	12	7th	7th	ADJ
inlawrev-2784	804	13	cir	cir	NOUN
inlawrev-2784	804	14	.	.	PUNCT
inlawrev-2784	804	15	1986	1986	NUM
inlawrev-2784	804	16	)	)	PUNCT
inlawrev-2784	804	17	.	.	PUNCT
inlawrev-2784	805	1	1988	1988	NUM
inlawrev-2784	805	2	]	]	PUNCT
inlawrev-2784	805	3	disclaimer	disclaimer	NOUN
inlawrev-2784	805	4	of	of	ADP
inlawrev-2784	805	5	joint	joint	ADJ
inlawrev-2784	805	6	tenancy	tenancy	NOUN
inlawrev-2784	805	7	699	699	NUM
inlawrev-2784	805	8	to	to	PART
inlawrev-2784	805	9	''	''	PUNCT
inlawrev-2784	805	10	prescribe	prescribe	VERB
inlawrev-2784	805	11	all	all	DET
inlawrev-2784	805	12	needful	needful	ADJ
inlawrev-2784	805	13	rules	rule	NOUN
inlawrev-2784	805	14	and	and	CCONJ
inlawrev-2784	805	15	regulations	regulation	NOUN
inlawrev-2784	805	16	for	for	ADP
inlawrev-2784	805	17	the	the	DET
inlawrev-2784	805	18	enforcement	enforcement	NOUN
inlawrev-2784	805	19	of	of	ADP
inlawrev-2784	805	20	[	[	PUNCT
inlawrev-2784	805	21	the	the	DET
inlawrev-2784	805	22	revenue	revenue	NOUN
inlawrev-2784	805	23	laws],"'^^	laws],"'^^	PROPN
inlawrev-2784	805	24	is	be	AUX
inlawrev-2784	805	25	an	an	DET
inlawrev-2784	805	26	interpretative	interpretative	ADJ
inlawrev-2784	805	27	regulation	regulation	NOUN
inlawrev-2784	805	28	.	.	PUNCT
inlawrev-2784	806	1	one	one	NOUN
inlawrev-2784	806	2	that	that	PRON
inlawrev-2784	806	3	is	be	AUX
inlawrev-2784	806	4	issued	issue	VERB
inlawrev-2784	806	5	under	under	ADP
inlawrev-2784	806	6	a	a	DET
inlawrev-2784	806	7	specific	specific	ADJ
inlawrev-2784	806	8	delegation	delegation	NOUN
inlawrev-2784	806	9	of	of	ADP
inlawrev-2784	806	10	authority	authority	NOUN
inlawrev-2784	806	11	by	by	ADP
inlawrev-2784	806	12	congress	congress	PROPN
inlawrev-2784	806	13	in	in	ADP
inlawrev-2784	806	14	the	the	DET
inlawrev-2784	806	15	statute	statute	NOUN
inlawrev-2784	806	16	itself	itself	PRON
inlawrev-2784	806	17	is	be	AUX
inlawrev-2784	806	18	a	a	DET
inlawrev-2784	806	19	legislative	legislative	ADJ
inlawrev-2784	806	20	regulation	regulation	NOUN
inlawrev-2784	806	21	and	and	CCONJ
inlawrev-2784	806	22	has	have	VERB
inlawrev-2784	806	23	the	the	DET
inlawrev-2784	806	24	same	same	ADJ
inlawrev-2784	806	25	effect	effect	NOUN
inlawrev-2784	806	26	as	as	ADP
inlawrev-2784	806	27	a	a	DET
inlawrev-2784	806	28	valid	valid	ADJ
inlawrev-2784	806	29	statute	statute	NOUN
inlawrev-2784	806	30	.	.	PUNCT
inlawrev-2784	806	31	^^	^^	PROPN
inlawrev-2784	806	32	'	'	PUNCT
inlawrev-2784	806	33	*	*	PUNCT
inlawrev-2784	807	1	because	because	SCONJ
inlawrev-2784	807	2	congress	congress	PROPN
inlawrev-2784	807	3	did	do	AUX
inlawrev-2784	807	4	not	not	PART
inlawrev-2784	807	5	give	give	VERB
inlawrev-2784	807	6	such	such	ADJ
inlawrev-2784	807	7	authority	authority	NOUN
inlawrev-2784	807	8	to	to	ADP
inlawrev-2784	807	9	the	the	DET
inlawrev-2784	807	10	commissioner	commissioner	NOUN
inlawrev-2784	807	11	in	in	ADP
inlawrev-2784	807	12	section	section	NOUN
inlawrev-2784	807	13	2518	2518	NUM
inlawrev-2784	807	14	,	,	PUNCT
inlawrev-2784	807	15	all	all	DET
inlawrev-2784	807	16	regulations	regulation	NOUN
inlawrev-2784	807	17	concerning	concern	VERB
inlawrev-2784	807	18	the	the	DET
inlawrev-2784	807	19	section	section	NOUN
inlawrev-2784	807	20	are	be	AUX
inlawrev-2784	807	21	interpretative	interpretative	ADJ
inlawrev-2784	807	22	.	.	PUNCT
inlawrev-2784	808	1	when	when	SCONJ
inlawrev-2784	808	2	applying	apply	VERB
inlawrev-2784	808	3	an	an	DET
inlawrev-2784	808	4	interpretative	interpretative	ADJ
inlawrev-2784	808	5	regulation	regulation	NOUN
inlawrev-2784	808	6	,	,	PUNCT
inlawrev-2784	808	7	the	the	DET
inlawrev-2784	808	8	court	court	NOUN
inlawrev-2784	808	9	may	may	AUX
inlawrev-2784	808	10	substitute	substitute	VERB
inlawrev-2784	808	11	its	its	PRON
inlawrev-2784	808	12	judgment	judgment	NOUN
inlawrev-2784	808	13	for	for	ADP
inlawrev-2784	808	14	the	the	DET
inlawrev-2784	808	15	agency	agency	NOUN
inlawrev-2784	808	16	's	's	PART
inlawrev-2784	808	17	.	.	PUNCT
inlawrev-2784	809	1	^^^	^^^	X
inlawrev-2784	809	2	therefore	therefore	ADV
inlawrev-2784	809	3	,	,	PUNCT
inlawrev-2784	809	4	the	the	DET
inlawrev-2784	809	5	court	court	NOUN
inlawrev-2784	809	6	in	in	ADP
inlawrev-2784	809	7	kennedy	kennedy	PROPN
inlawrev-2784	809	8	had	have	VERB
inlawrev-2784	809	9	the	the	DET
inlawrev-2784	809	10	power	power	NOUN
inlawrev-2784	809	11	to	to	PART
inlawrev-2784	809	12	challenge	challenge	VERB
inlawrev-2784	809	13	the	the	DET
inlawrev-2784	809	14	treasury	treasury	NOUN
inlawrev-2784	809	15	regulation	regulation	NOUN
inlawrev-2784	809	16	.	.	PUNCT
inlawrev-2784	810	1	the	the	DET
inlawrev-2784	810	2	united	united	PROPN
inlawrev-2784	810	3	states	states	PROPN
inlawrev-2784	810	4	supreme	supreme	PROPN
inlawrev-2784	810	5	court	court	PROPN
inlawrev-2784	810	6	has	have	AUX
inlawrev-2784	810	7	held	hold	VERB
inlawrev-2784	810	8	,	,	PUNCT
inlawrev-2784	810	9	however	however	ADV
inlawrev-2784	810	10	,	,	PUNCT
inlawrev-2784	810	11	that	that	DET
inlawrev-2784	810	12	deference	deference	NOUN
inlawrev-2784	810	13	is	be	AUX
inlawrev-2784	810	14	owed	owe	VERB
inlawrev-2784	810	15	to	to	ADP
inlawrev-2784	810	16	a	a	DET
inlawrev-2784	810	17	regulation	regulation	NOUN
inlawrev-2784	811	1	that	that	PRON
inlawrev-2784	811	2	''	''	PUNCT
inlawrev-2784	811	3	'	'	PUNCT
inlawrev-2784	811	4	implement	implement	VERB
inlawrev-2784	811	5	[	[	X
inlawrev-2784	811	6	s	s	X
inlawrev-2784	811	7	]	]	X
inlawrev-2784	811	8	the	the	DET
inlawrev-2784	811	9	congressional	congressional	ADJ
inlawrev-2784	811	10	mandate	mandate	NOUN
inlawrev-2784	811	11	in	in	ADP
inlawrev-2784	811	12	some	some	DET
inlawrev-2784	811	13	reasonable	reasonable	ADJ
inlawrev-2784	811	14	manner	manner	NOUN
inlawrev-2784	811	15	.	.	PUNCT
inlawrev-2784	811	16	'	'	PUNCT
inlawrev-2784	812	1	"	"	PUNCT
inlawrev-2784	812	2	^^^	^^^	ADP
inlawrev-2784	812	3	the	the	DET
inlawrev-2784	812	4	court	court	NOUN
inlawrev-2784	812	5	has	have	AUX
inlawrev-2784	812	6	also	also	ADV
inlawrev-2784	812	7	held	hold	VERB
inlawrev-2784	812	8	that	that	SCONJ
inlawrev-2784	812	9	,	,	PUNCT
inlawrev-2784	812	10	when	when	SCONJ
inlawrev-2784	812	11	challenging	challenge	VERB
inlawrev-2784	812	12	an	an	DET
inlawrev-2784	812	13	interpretative	interpretative	ADJ
inlawrev-2784	812	14	regulation	regulation	NOUN
inlawrev-2784	812	15	,	,	PUNCT
inlawrev-2784	812	16	a	a	DET
inlawrev-2784	812	17	court	court	NOUN
inlawrev-2784	812	18	is	be	AUX
inlawrev-2784	812	19	required	require	VERB
inlawrev-2784	812	20	to	to	PART
inlawrev-2784	812	21	look	look	VERB
inlawrev-2784	812	22	to	to	PART
inlawrev-2784	812	23	see	see	VERB
inlawrev-2784	812	24	whether	whether	SCONJ
inlawrev-2784	812	25	the	the	DET
inlawrev-2784	812	26	regulation	regulation	NOUN
inlawrev-2784	812	27	harmonizes	harmonize	VERB
inlawrev-2784	812	28	with	with	ADP
inlawrev-2784	812	29	the	the	DET
inlawrev-2784	812	30	plain	plain	ADJ
inlawrev-2784	812	31	language	language	NOUN
inlawrev-2784	812	32	of	of	ADP
inlawrev-2784	812	33	the	the	DET
inlawrev-2784	812	34	statute	statute	NOUN
inlawrev-2784	812	35	,	,	PUNCT
inlawrev-2784	812	36	its	its	PRON
inlawrev-2784	812	37	origin	origin	NOUN
inlawrev-2784	812	38	,	,	PUNCT
inlawrev-2784	812	39	and	and	CCONJ
inlawrev-2784	812	40	its	its	PRON
inlawrev-2784	812	41	purpose	purpose	NOUN
inlawrev-2784	812	42	.	.	PUNCT
inlawrev-2784	812	43	.	.	PUNCT
inlawrev-2784	812	44	.	.	PUNCT
inlawrev-2784	812	45	.	.	PUNCT
inlawrev-2784	813	1	other	other	ADJ
inlawrev-2784	813	2	relevant	relevant	ADJ
inlawrev-2784	813	3	considerations	consideration	NOUN
inlawrev-2784	813	4	are	be	AUX
inlawrev-2784	813	5	the	the	DET
inlawrev-2784	813	6	length	length	NOUN
inlawrev-2784	813	7	of	of	ADP
inlawrev-2784	813	8	time	time	NOUN
inlawrev-2784	813	9	the	the	DET
inlawrev-2784	813	10	regulation	regulation	NOUN
inlawrev-2784	813	11	has	have	AUX
inlawrev-2784	813	12	been	be	AUX
inlawrev-2784	813	13	in	in	ADP
inlawrev-2784	813	14	effect	effect	NOUN
inlawrev-2784	813	15	,	,	PUNCT
inlawrev-2784	813	16	the	the	DET
inlawrev-2784	813	17	reliance	reliance	NOUN
inlawrev-2784	813	18	placed	place	VERB
inlawrev-2784	813	19	on	on	ADP
inlawrev-2784	813	20	it	it	PRON
inlawrev-2784	813	21	,	,	PUNCT
inlawrev-2784	813	22	the	the	DET
inlawrev-2784	813	23	consistency	consistency	NOUN
inlawrev-2784	813	24	of	of	ADP
inlawrev-2784	813	25	the	the	DET
inlawrev-2784	813	26	commissioner	commissioner	NOUN
inlawrev-2784	813	27	's	's	PART
inlawrev-2784	813	28	interpretation	interpretation	NOUN
inlawrev-2784	813	29	,	,	PUNCT
inlawrev-2784	813	30	and	and	CCONJ
inlawrev-2784	813	31	the	the	DET
inlawrev-2784	813	32	degree	degree	NOUN
inlawrev-2784	813	33	of	of	ADP
inlawrev-2784	813	34	scrutiny	scrutiny	NOUN
inlawrev-2784	813	35	congress	congress	PROPN
inlawrev-2784	813	36	has	have	AUX
inlawrev-2784	813	37	devoted	devote	VERB
inlawrev-2784	813	38	to	to	ADP
inlawrev-2784	813	39	the	the	DET
inlawrev-2784	813	40	regulation	regulation	NOUN
inlawrev-2784	813	41	during	during	ADP
inlawrev-2784	813	42	subsequent	subsequent	ADJ
inlawrev-2784	813	43	re	re	NOUN
inlawrev-2784	813	44	-	-	NOUN
inlawrev-2784	813	45	enactments	enactment	NOUN
inlawrev-2784	813	46	of	of	ADP
inlawrev-2784	813	47	the	the	DET
inlawrev-2784	813	48	statute	statute	NOUN
inlawrev-2784	813	49	.	.	PUNCT
inlawrev-2784	813	50	'	'	PUNCT
inlawrev-2784	813	51	^^	^^	PUNCT
inlawrev-2784	813	52	the	the	DET
inlawrev-2784	813	53	kennedy	kennedy	PROPN
inlawrev-2784	813	54	court	court	PROPN
inlawrev-2784	813	55	found	find	VERB
inlawrev-2784	813	56	that	that	SCONJ
inlawrev-2784	813	57	the	the	DET
inlawrev-2784	813	58	regulation	regulation	NOUN
inlawrev-2784	813	59	in	in	ADP
inlawrev-2784	813	60	question	question	NOUN
inlawrev-2784	813	61	was	be	AUX
inlawrev-2784	813	62	not	not	PART
inlawrev-2784	813	63	in	in	ADP
inlawrev-2784	813	64	harmony	harmony	NOUN
inlawrev-2784	813	65	with	with	ADP
inlawrev-2784	813	66	the	the	DET
inlawrev-2784	813	67	statute	statute	NOUN
inlawrev-2784	813	68	,	,	PUNCT
inlawrev-2784	813	69	and	and	CCONJ
inlawrev-2784	813	70	that	that	SCONJ
inlawrev-2784	813	71	the	the	DET
inlawrev-2784	813	72	regulation	regulation	NOUN
inlawrev-2784	813	73	was	be	AUX
inlawrev-2784	813	74	inconsistent	inconsistent	ADJ
inlawrev-2784	813	75	with	with	ADP
inlawrev-2784	813	76	the	the	DET
inlawrev-2784	813	77	other	other	ADJ
inlawrev-2784	813	78	regulations	regulation	NOUN
inlawrev-2784	813	79	under	under	ADP
inlawrev-2784	813	80	the	the	DET
inlawrev-2784	813	81	statute	statute	NOUN
inlawrev-2784	813	82	.	.	PUNCT
inlawrev-2784	814	1	'	'	PUNCT
inlawrev-2784	814	2	^^	^^	PUNCT
inlawrev-2784	814	3	the	the	DET
inlawrev-2784	814	4	regulation	regulation	NOUN
inlawrev-2784	814	5	was	be	AUX
inlawrev-2784	814	6	also	also	ADV
inlawrev-2784	814	7	not	not	PART
inlawrev-2784	814	8	in	in	ADP
inlawrev-2784	814	9	line	line	NOUN
inlawrev-2784	814	10	with	with	ADP
inlawrev-2784	814	11	the	the	DET
inlawrev-2784	814	12	congressional	congressional	ADJ
inlawrev-2784	814	13	intent	intent	NOUN
inlawrev-2784	814	14	that	that	SCONJ
inlawrev-2784	814	15	the	the	DET
inlawrev-2784	814	16	transfer	transfer	NOUN
inlawrev-2784	814	17	which	which	PRON
inlawrev-2784	814	18	triggers	trigger	VERB
inlawrev-2784	814	19	the	the	DET
inlawrev-2784	814	20	nine	nine	NUM
inlawrev-2784	814	21	-	-	PUNCT
inlawrev-2784	814	22	month	month	NOUN
inlawrev-2784	814	23	time	time	NOUN
inlawrev-2784	814	24	period	period	NOUN
inlawrev-2784	814	25	was	be	AUX
inlawrev-2784	814	26	to	to	PART
inlawrev-2784	814	27	be	be	AUX
inlawrev-2784	814	28	a	a	DET
inlawrev-2784	814	29	taxable	taxable	ADJ
inlawrev-2784	814	30	transfer	transfer	NOUN
inlawrev-2784	814	31	.	.	PUNCT
inlawrev-2784	815	1	'	'	PUNCT
inlawrev-2784	815	2	^^	^^	NUM
inlawrev-2784	815	3	this	this	PRON
inlawrev-2784	815	4	is	be	AUX
inlawrev-2784	815	5	demonstrated	demonstrate	VERB
inlawrev-2784	815	6	by	by	ADP
inlawrev-2784	815	7	the	the	DET
inlawrev-2784	815	8	regulation	regulation	NOUN
inlawrev-2784	815	9	's	's	PART
inlawrev-2784	815	10	requirement	requirement	NOUN
inlawrev-2784	815	11	that	that	SCONJ
inlawrev-2784	815	12	the	the	DET
inlawrev-2784	815	13	time	time	NOUN
inlawrev-2784	815	14	period	period	NOUN
inlawrev-2784	815	15	for	for	ADP
inlawrev-2784	815	16	disclaiming	disclaim	VERB
inlawrev-2784	815	17	the	the	DET
inlawrev-2784	815	18	survivorship	survivorship	NOUN
inlawrev-2784	815	19	interest	interest	NOUN
inlawrev-2784	815	20	begins	begin	VERB
inlawrev-2784	815	21	to	to	PART
inlawrev-2784	815	22	run	run	VERB
inlawrev-2784	815	23	at	at	ADP
inlawrev-2784	815	24	the	the	DET
inlawrev-2784	815	25	creation	creation	NOUN
inlawrev-2784	815	26	of	of	ADP
inlawrev-2784	815	27	the	the	DET
inlawrev-2784	815	28	tenancy'^^	tenancy'^^	NOUN
inlawrev-2784	815	29	regardless	regardless	ADV
inlawrev-2784	815	30	of	of	ADP
inlawrev-2784	815	31	the	the	DET
inlawrev-2784	815	32	fact	fact	NOUN
inlawrev-2784	815	33	that	that	SCONJ
inlawrev-2784	815	34	the	the	DET
inlawrev-2784	815	35	transfer	transfer	NOUN
inlawrev-2784	815	36	of	of	ADP
inlawrev-2784	815	37	the	the	DET
inlawrev-2784	815	38	survivorship	survivorship	NOUN
inlawrev-2784	815	39	interest	interest	NOUN
inlawrev-2784	815	40	is	be	AUX
inlawrev-2784	815	41	not	not	PART
inlawrev-2784	815	42	taxable	taxable	ADJ
inlawrev-2784	815	43	at	at	ADP
inlawrev-2784	815	44	that	that	DET
inlawrev-2784	815	45	time	time	NOUN
inlawrev-2784	815	46	.	.	PUNCT
inlawrev-2784	816	1	the	the	DET
inlawrev-2784	816	2	regulation	regulation	NOUN
inlawrev-2784	816	3	in	in	ADP
inlawrev-2784	816	4	question	question	NOUN
inlawrev-2784	816	5	had	have	AUX
inlawrev-2784	816	6	been	be	AUX
inlawrev-2784	816	7	enacted	enact	VERB
inlawrev-2784	816	8	less	less	ADJ
inlawrev-2784	816	9	than	than	ADP
inlawrev-2784	816	10	three	three	NUM
inlawrev-2784	816	11	months	month	NOUN
inlawrev-2784	816	12	before	before	SCONJ
inlawrev-2784	816	13	the	the	DET
inlawrev-2784	816	14	kennedy	kennedy	PROPN
inlawrev-2784	816	15	decision	decision	NOUN
inlawrev-2784	816	16	was	be	AUX
inlawrev-2784	816	17	rendered	render	VERB
inlawrev-2784	816	18	,	,	PUNCT
inlawrev-2784	816	19	and	and	CCONJ
inlawrev-2784	816	20	the	the	DET
inlawrev-2784	816	21	court	court	NOUN
inlawrev-2784	816	22	was	be	AUX
inlawrev-2784	816	23	the	the	DET
inlawrev-2784	816	24	first	first	ADJ
inlawrev-2784	816	25	to	to	PART
inlawrev-2784	816	26	address	address	VERB
inlawrev-2784	816	27	disclaimer	disclaimer	NOUN
inlawrev-2784	816	28	of	of	ADP
inlawrev-2784	816	29	joint	joint	ADJ
inlawrev-2784	816	30	property	property	NOUN
inlawrev-2784	816	31	interest	interest	NOUN
inlawrev-2784	816	32	under	under	ADP
inlawrev-2784	816	33	the	the	DET
inlawrev-2784	816	34	new	new	ADJ
inlawrev-2784	816	35	regulation	regulation	NOUN
inlawrev-2784	816	36	.	.	PUNCT
inlawrev-2784	817	1	'	'	PUNCT
inlawrev-2784	817	2	"	"	PUNCT
inlawrev-2784	817	3	i.r.c	i.r.c	NOUN
inlawrev-2784	817	4	.	.	PUNCT
inlawrev-2784	818	1	§	§	PROPN
inlawrev-2784	818	2	7805(a	7805(a	NUM
inlawrev-2784	818	3	)	)	PUNCT
inlawrev-2784	818	4	(	(	PUNCT
inlawrev-2784	818	5	1987	1987	NUM
inlawrev-2784	818	6	)	)	PUNCT
inlawrev-2784	818	7	.	.	PUNCT
inlawrev-2784	819	1	'	'	PUNCT
inlawrev-2784	819	2	^^batterton	^^batterton	PROPN
inlawrev-2784	820	1	v.	v.	PROPN
inlawrev-2784	820	2	francis	francis	PROPN
inlawrev-2784	820	3	,	,	PUNCT
inlawrev-2784	820	4	432	432	NUM
inlawrev-2784	820	5	u.s	u.s	PROPN
inlawrev-2784	820	6	.	.	PROPN
inlawrev-2784	820	7	416	416	NUM
inlawrev-2784	820	8	,	,	PUNCT
inlawrev-2784	820	9	425	425	NUM
inlawrev-2784	820	10	n.9	n.9	SYM
inlawrev-2784	820	11	(	(	PUNCT
inlawrev-2784	820	12	1977	1977	NUM
inlawrev-2784	820	13	)	)	PUNCT
inlawrev-2784	820	14	.	.	PUNCT
inlawrev-2784	821	1	''	''	PUNCT
inlawrev-2784	821	2	'	'	PUNCT
inlawrev-2784	821	3	see	see	VERB
inlawrev-2784	821	4	,	,	PUNCT
inlawrev-2784	821	5	e.g.	e.g.	ADV
inlawrev-2784	821	6	,	,	PUNCT
inlawrev-2784	821	7	general	general	PROPN
inlawrev-2784	821	8	electric	electric	PROPN
inlawrev-2784	821	9	co.	co.	PROPN
inlawrev-2784	821	10	v.	v.	ADP
inlawrev-2784	821	11	gilbert	gilbert	PROPN
inlawrev-2784	821	12	,	,	PUNCT
inlawrev-2784	821	13	429	429	NUM
inlawrev-2784	821	14	u.s	u.s	PROPN
inlawrev-2784	821	15	.	.	PROPN
inlawrev-2784	821	16	125	125	NUM
inlawrev-2784	821	17	(	(	PUNCT
inlawrev-2784	821	18	1976	1976	NUM
inlawrev-2784	821	19	)	)	PUNCT
inlawrev-2784	821	20	;	;	PUNCT
inlawrev-2784	821	21	batterton	batterton	NOUN
inlawrev-2784	821	22	,	,	PUNCT
inlawrev-2784	821	23	432	432	NUM
inlawrev-2784	821	24	u.s	u.s	PROPN
inlawrev-2784	821	25	.	.	PROPN
inlawrev-2784	821	26	416	416	NUM
inlawrev-2784	821	27	;	;	PUNCT
inlawrev-2784	821	28	see	see	VERB
inlawrev-2784	821	29	also	also	ADV
inlawrev-2784	821	30	davis	davis	PROPN
inlawrev-2784	821	31	,	,	PUNCT
inlawrev-2784	821	32	administrative	administrative	ADJ
inlawrev-2784	821	33	law	law	NOUN
inlawrev-2784	821	34	treatise	treatise	NOUN
inlawrev-2784	821	35	§	§	PROPN
inlawrev-2784	821	36	7.8	7.8	NUM
inlawrev-2784	821	37	,	,	PUNCT
inlawrev-2784	821	38	at	at	ADP
inlawrev-2784	821	39	36	36	NUM
inlawrev-2784	821	40	-	-	SYM
inlawrev-2784	821	41	43	43	NUM
inlawrev-2784	821	42	(	(	PUNCT
inlawrev-2784	821	43	2d	2d	NUM
inlawrev-2784	821	44	ed	ed	NOUN
inlawrev-2784	821	45	.	.	PROPN
inlawrev-2784	821	46	1979	1979	NUM
inlawrev-2784	821	47	)	)	PUNCT
inlawrev-2784	821	48	.	.	PUNCT
inlawrev-2784	822	1	'	'	PUNCT
inlawrev-2784	822	2	^^united	^^united	PROPN
inlawrev-2784	822	3	states	state	NOUN
inlawrev-2784	822	4	v.	v.	ADP
inlawrev-2784	822	5	vogel	vogel	PROPN
inlawrev-2784	822	6	fertilizer	fertilizer	PROPN
inlawrev-2784	822	7	co.	co.	PROPN
inlawrev-2784	822	8	,	,	PUNCT
inlawrev-2784	822	9	455	455	NUM
inlawrev-2784	822	10	u.s	u.s	PROPN
inlawrev-2784	822	11	.	.	PROPN
inlawrev-2784	822	12	16	16	NUM
inlawrev-2784	822	13	,	,	PUNCT
inlawrev-2784	822	14	24	24	NUM
inlawrev-2784	822	15	(	(	PUNCT
inlawrev-2784	822	16	1982	1982	NUM
inlawrev-2784	822	17	)	)	PUNCT
inlawrev-2784	822	18	,	,	PUNCT
inlawrev-2784	822	19	(	(	PUNCT
inlawrev-2784	822	20	quoting	quote	VERB
inlawrev-2784	822	21	united	united	PROPN
inlawrev-2784	822	22	states	states	PROPN
inlawrev-2784	822	23	v.	v.	ADP
inlawrev-2784	822	24	correll	correll	PROPN
inlawrev-2784	822	25	,	,	PUNCT
inlawrev-2784	822	26	389	389	NUM
inlawrev-2784	822	27	u.s	u.s	PROPN
inlawrev-2784	822	28	.	.	PROPN
inlawrev-2784	822	29	299	299	NUM
inlawrev-2784	822	30	,	,	PUNCT
inlawrev-2784	822	31	307	307	NUM
inlawrev-2784	822	32	(	(	PUNCT
inlawrev-2784	822	33	1967	1967	NUM
inlawrev-2784	822	34	)	)	PUNCT
inlawrev-2784	822	35	)	)	PUNCT
inlawrev-2784	822	36	.	.	PUNCT
inlawrev-2784	823	1	'	'	PUNCT
inlawrev-2784	823	2	»	»	PUNCT
inlawrev-2784	823	3	^national	^national	ADJ
inlawrev-2784	823	4	muffler	muffler	NOUN
inlawrev-2784	823	5	dealers	dealer	NOUN
inlawrev-2784	823	6	ass'n	ass'n	PROPN
inlawrev-2784	823	7	,	,	PUNCT
inlawrev-2784	823	8	inc	inc	PROPN
inlawrev-2784	823	9	.	.	PROPN
inlawrev-2784	823	10	v.	v.	PROPN
inlawrev-2784	823	11	united	united	PROPN
inlawrev-2784	823	12	states	states	PROPN
inlawrev-2784	823	13	,	,	PUNCT
inlawrev-2784	823	14	440	440	NUM
inlawrev-2784	823	15	u.s	u.s	PROPN
inlawrev-2784	823	16	.	.	PROPN
inlawrev-2784	823	17	472	472	NUM
inlawrev-2784	823	18	,	,	PUNCT
inlawrev-2784	823	19	477	477	NUM
inlawrev-2784	823	20	(	(	PUNCT
inlawrev-2784	823	21	1979	1979	NUM
inlawrev-2784	823	22	)	)	PUNCT
inlawrev-2784	823	23	.	.	PUNCT
inlawrev-2784	824	1	'	'	PUNCT
inlawrev-2784	824	2	^'kennedy	^'kennedy	NOUN
inlawrev-2784	824	3	,	,	PUNCT
inlawrev-2784	824	4	804	804	NUM
inlawrev-2784	824	5	f.2d	f.2d	NOUN
inlawrev-2784	824	6	at	at	ADP
inlawrev-2784	824	7	1335	1335	NUM
inlawrev-2784	824	8	.	.	PUNCT
inlawrev-2784	825	1	'	'	PUNCT
inlawrev-2784	825	2	^^see	^^see	PUNCT
inlawrev-2784	825	3	supra	supra	ADJ
inlawrev-2784	825	4	text	text	NOUN
inlawrev-2784	825	5	accompanying	accompanying	ADJ
inlawrev-2784	825	6	notes	note	NOUN
inlawrev-2784	825	7	80	80	NUM
inlawrev-2784	825	8	-	-	SYM
inlawrev-2784	825	9	81	81	NUM
inlawrev-2784	825	10	.	.	PUNCT
inlawrev-2784	825	11	'	'	PUNCT
inlawrev-2784	825	12	^reas	^reas	NUM
inlawrev-2784	825	13	.	.	PUNCT
inlawrev-2784	826	1	reg	reg	PROPN
inlawrev-2784	826	2	.	.	PUNCT
inlawrev-2784	827	1	§	§	PROPN
inlawrev-2784	827	2	25.25	25.25	NUM
inlawrev-2784	827	3	18	18	NUM
inlawrev-2784	827	4	-	-	PUNCT
inlawrev-2784	827	5	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	827	6	)	)	PUNCT
inlawrev-2784	827	7	(	(	PUNCT
inlawrev-2784	827	8	1986	1986	NUM
inlawrev-2784	827	9	)	)	PUNCT
inlawrev-2784	827	10	.	.	PUNCT
inlawrev-2784	828	1	see	see	VERB
inlawrev-2784	828	2	supra	supra	ADJ
inlawrev-2784	828	3	text	text	NOUN
inlawrev-2784	828	4	accompanying	accompanying	ADJ
inlawrev-2784	828	5	note	note	NOUN
inlawrev-2784	828	6	52	52	NUM
inlawrev-2784	828	7	for	for	ADP
inlawrev-2784	828	8	language	language	NOUN
inlawrev-2784	828	9	of	of	ADP
inlawrev-2784	828	10	regulation	regulation	NOUN
inlawrev-2784	828	11	.	.	PUNCT
inlawrev-2784	829	1	700	700	NUM
inlawrev-2784	829	2	indiana	indiana	PROPN
inlawrev-2784	829	3	law	law	NOUN
inlawrev-2784	829	4	review	review	NOUN
inlawrev-2784	829	5	[	[	X
inlawrev-2784	829	6	vol	vol	NOUN
inlawrev-2784	829	7	.	.	PUNCT
inlawrev-2784	829	8	21:669	21:669	NUM
inlawrev-2784	829	9	because	because	SCONJ
inlawrev-2784	829	10	the	the	DET
inlawrev-2784	829	11	regulation	regulation	NOUN
inlawrev-2784	829	12	had	have	AUX
inlawrev-2784	829	13	been	be	AUX
inlawrev-2784	829	14	enacted	enact	VERB
inlawrev-2784	829	15	so	so	ADV
inlawrev-2784	829	16	recently	recently	ADV
inlawrev-2784	829	17	there	there	PRON
inlawrev-2784	829	18	were	be	VERB
inlawrev-2784	829	19	very	very	ADV
inlawrev-2784	829	20	few	few	ADJ
inlawrev-2784	829	21	arguments	argument	NOUN
inlawrev-2784	829	22	to	to	PART
inlawrev-2784	829	23	support	support	VERB
inlawrev-2784	829	24	the	the	DET
inlawrev-2784	829	25	regulation	regulation	NOUN
inlawrev-2784	829	26	when	when	SCONJ
inlawrev-2784	829	27	looking	look	VERB
inlawrev-2784	829	28	at	at	ADP
inlawrev-2784	829	29	the	the	DET
inlawrev-2784	829	30	other	other	ADJ
inlawrev-2784	829	31	relevant	relevant	ADJ
inlawrev-2784	829	32	considerations	consideration	NOUN
inlawrev-2784	829	33	suggested	suggest	VERB
inlawrev-2784	829	34	by	by	ADP
inlawrev-2784	829	35	the	the	DET
inlawrev-2784	829	36	supreme	supreme	PROPN
inlawrev-2784	829	37	court	court	PROPN
inlawrev-2784	829	38	when	when	SCONJ
inlawrev-2784	829	39	challenging	challenge	VERB
inlawrev-2784	829	40	a	a	DET
inlawrev-2784	829	41	regulation	regulation	NOUN
inlawrev-2784	829	42	.	.	PUNCT
inlawrev-2784	830	1	therefore	therefore	ADV
inlawrev-2784	830	2	,	,	PUNCT
inlawrev-2784	830	3	the	the	DET
inlawrev-2784	830	4	court	court	NOUN
inlawrev-2784	830	5	's	's	PART
inlawrev-2784	830	6	challenge	challenge	NOUN
inlawrev-2784	830	7	and	and	CCONJ
inlawrev-2784	830	8	disregard	disregard	NOUN
inlawrev-2784	830	9	of	of	ADP
inlawrev-2784	830	10	the	the	DET
inlawrev-2784	830	11	treasury	treasury	NOUN
inlawrev-2784	830	12	regulation	regulation	NOUN
inlawrev-2784	830	13	section	section	NOUN
inlawrev-2784	830	14	25.2518	25.2518	NUM
inlawrev-2784	830	15	-	-	SYM
inlawrev-2784	830	16	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	830	17	)	)	PUNCT
inlawrev-2784	830	18	was	be	AUX
inlawrev-2784	830	19	proper	proper	ADJ
inlawrev-2784	830	20	under	under	ADP
inlawrev-2784	830	21	the	the	DET
inlawrev-2784	830	22	guideunes	guideune	NOUN
inlawrev-2784	830	23	set	set	VERB
inlawrev-2784	830	24	by	by	ADP
inlawrev-2784	830	25	the	the	DET
inlawrev-2784	830	26	supreme	supreme	PROPN
inlawrev-2784	830	27	court	court	PROPN
inlawrev-2784	830	28	.	.	PUNCT
inlawrev-2784	831	1	'	'	PUNCT
inlawrev-2784	831	2	^^	^^	CCONJ
inlawrev-2784	831	3	the	the	DET
inlawrev-2784	831	4	kennedy	kennedy	PROPN
inlawrev-2784	831	5	case	case	NOUN
inlawrev-2784	831	6	recognized	recognize	VERB
inlawrev-2784	831	7	the	the	DET
inlawrev-2784	831	8	reality	reality	NOUN
inlawrev-2784	831	9	of	of	ADP
inlawrev-2784	831	10	modern	modern	ADJ
inlawrev-2784	831	11	joint	joint	ADJ
inlawrev-2784	831	12	tenancy	tenancy	NOUN
inlawrev-2784	831	13	property	property	NOUN
inlawrev-2784	831	14	and	and	CCONJ
inlawrev-2784	831	15	the	the	DET
inlawrev-2784	831	16	congressional	congressional	ADJ
inlawrev-2784	831	17	intent	intent	NOUN
inlawrev-2784	831	18	behind	behind	ADP
inlawrev-2784	831	19	section	section	NOUN
inlawrev-2784	831	20	2518	2518	NUM
inlawrev-2784	831	21	that	that	PRON
inlawrev-2784	831	22	it	it	PRON
inlawrev-2784	831	23	should	should	AUX
inlawrev-2784	831	24	be	be	AUX
inlawrev-2784	831	25	the	the	DET
inlawrev-2784	831	26	taxable	taxable	ADJ
inlawrev-2784	831	27	transfer	transfer	NOUN
inlawrev-2784	831	28	that	that	PRON
inlawrev-2784	831	29	triggers	trigger	VERB
inlawrev-2784	831	30	the	the	DET
inlawrev-2784	831	31	nine	nine	NUM
inlawrev-2784	831	32	-	-	PUNCT
inlawrev-2784	831	33	month	month	NOUN
inlawrev-2784	831	34	time	time	NOUN
inlawrev-2784	831	35	period	period	NOUN
inlawrev-2784	831	36	.	.	PUNCT
inlawrev-2784	832	1	however	however	ADV
inlawrev-2784	832	2	,	,	PUNCT
inlawrev-2784	832	3	it	it	PRON
inlawrev-2784	832	4	still	still	ADV
inlawrev-2784	832	5	relied	rely	VERB
inlawrev-2784	832	6	heavily	heavily	ADV
inlawrev-2784	832	7	on	on	ADP
inlawrev-2784	832	8	the	the	DET
inlawrev-2784	832	9	state	state	NOUN
inlawrev-2784	832	10	law	law	NOUN
inlawrev-2784	832	11	of	of	ADP
inlawrev-2784	832	12	illinois	illinois	PROPN
inlawrev-2784	832	13	in	in	ADP
inlawrev-2784	832	14	defining	define	VERB
inlawrev-2784	832	15	the	the	DET
inlawrev-2784	832	16	property	property	NOUN
inlawrev-2784	832	17	right	right	NOUN
inlawrev-2784	832	18	to	to	PART
inlawrev-2784	832	19	be	be	AUX
inlawrev-2784	832	20	disclaimed	disclaim	VERB
inlawrev-2784	832	21	.	.	PUNCT
inlawrev-2784	833	1	the	the	DET
inlawrev-2784	833	2	case	case	NOUN
inlawrev-2784	833	3	brought	bring	VERB
inlawrev-2784	833	4	to	to	ADP
inlawrev-2784	833	5	the	the	DET
inlawrev-2784	833	6	forefront	forefront	NOUN
inlawrev-2784	833	7	the	the	DET
inlawrev-2784	833	8	need	need	NOUN
inlawrev-2784	833	9	for	for	SCONJ
inlawrev-2784	833	10	congress	congress	PROPN
inlawrev-2784	833	11	to	to	PART
inlawrev-2784	833	12	take	take	VERB
inlawrev-2784	833	13	action	action	NOUN
inlawrev-2784	833	14	to	to	PART
inlawrev-2784	833	15	clarify	clarify	VERB
inlawrev-2784	833	16	the	the	DET
inlawrev-2784	833	17	disclaimer	disclaimer	NOUN
inlawrev-2784	833	18	of	of	ADP
inlawrev-2784	833	19	joint	joint	ADJ
inlawrev-2784	833	20	property	property	NOUN
inlawrev-2784	833	21	interest	interest	NOUN
inlawrev-2784	833	22	if	if	SCONJ
inlawrev-2784	833	23	its	its	PRON
inlawrev-2784	833	24	intent	intent	NOUN
inlawrev-2784	833	25	to	to	PART
inlawrev-2784	833	26	have	have	AUX
inlawrev-2784	833	27	a	a	DET
inlawrev-2784	833	28	uniform	uniform	ADJ
inlawrev-2784	833	29	federal	federal	ADJ
inlawrev-2784	833	30	disclaimer	disclaimer	NOUN
inlawrev-2784	833	31	law	law	NOUN
inlawrev-2784	833	32	that	that	PRON
inlawrev-2784	833	33	is	be	AUX
inlawrev-2784	833	34	not	not	PART
inlawrev-2784	833	35	dependent	dependent	ADJ
inlawrev-2784	833	36	on	on	ADP
inlawrev-2784	833	37	state	state	NOUN
inlawrev-2784	833	38	or	or	CCONJ
inlawrev-2784	833	39	local	local	ADJ
inlawrev-2784	833	40	law	law	NOUN
inlawrev-2784	833	41	is	be	AUX
inlawrev-2784	833	42	to	to	PART
inlawrev-2784	833	43	become	become	VERB
inlawrev-2784	833	44	a	a	DET
inlawrev-2784	833	45	reality	reality	NOUN
inlawrev-2784	833	46	.	.	PUNCT
inlawrev-2784	834	1	v.	v.	ADP
inlawrev-2784	834	2	post	post	PROPN
inlawrev-2784	834	3	kennedy	kennedy	PROPN
inlawrev-2784	834	4	decisions	decision	NOUN
inlawrev-2784	834	5	as	as	ADP
inlawrev-2784	834	6	of	of	ADP
inlawrev-2784	834	7	november	november	PROPN
inlawrev-2784	834	8	,	,	PUNCT
inlawrev-2784	834	9	1987	1987	NUM
inlawrev-2784	834	10	,	,	PUNCT
inlawrev-2784	834	11	the	the	DET
inlawrev-2784	834	12	seventh	seventh	ADJ
inlawrev-2784	834	13	circuit	circuit	NOUN
inlawrev-2784	834	14	is	be	AUX
inlawrev-2784	834	15	the	the	DET
inlawrev-2784	834	16	only	only	ADJ
inlawrev-2784	834	17	court	court	NOUN
inlawrev-2784	834	18	of	of	ADP
inlawrev-2784	834	19	appeals	appeal	NOUN
inlawrev-2784	834	20	that	that	PRON
inlawrev-2784	834	21	has	have	AUX
inlawrev-2784	834	22	addressed	address	VERB
inlawrev-2784	834	23	this	this	DET
inlawrev-2784	834	24	issue	issue	NOUN
inlawrev-2784	834	25	.	.	PUNCT
inlawrev-2784	835	1	however	however	ADV
inlawrev-2784	835	2	,	,	PUNCT
inlawrev-2784	835	3	the	the	DET
inlawrev-2784	835	4	eighth	eighth	ADJ
inlawrev-2784	835	5	circuit	circuit	NOUN
inlawrev-2784	835	6	will	will	AUX
inlawrev-2784	835	7	address	address	VERB
inlawrev-2784	835	8	the	the	DET
inlawrev-2784	835	9	disclaimer	disclaimer	NOUN
inlawrev-2784	835	10	of	of	ADP
inlawrev-2784	835	11	joint	joint	ADJ
inlawrev-2784	835	12	tenancy	tenancy	NOUN
inlawrev-2784	835	13	survivorship	survivorship	NOUN
inlawrev-2784	835	14	interest	interest	NOUN
inlawrev-2784	835	15	in	in	ADP
inlawrev-2784	835	16	the	the	DET
inlawrev-2784	835	17	spring	spring	NOUN
inlawrev-2784	835	18	of	of	ADP
inlawrev-2784	835	19	1988	1988	NUM
inlawrev-2784	835	20	in	in	ADP
inlawrev-2784	835	21	a	a	DET
inlawrev-2784	835	22	case	case	NOUN
inlawrev-2784	835	23	that	that	PRON
inlawrev-2784	835	24	is	be	AUX
inlawrev-2784	835	25	being	be	AUX
inlawrev-2784	835	26	appealed	appeal	VERB
inlawrev-2784	835	27	from	from	ADP
inlawrev-2784	835	28	the	the	DET
inlawrev-2784	835	29	united	united	PROPN
inlawrev-2784	835	30	states	states	PROPN
inlawrev-2784	835	31	tax	tax	NOUN
inlawrev-2784	835	32	court	court	NOUN
inlawrev-2784	835	33	.	.	PUNCT
inlawrev-2784	836	1	that	that	DET
inlawrev-2784	836	2	case	case	NOUN
inlawrev-2784	836	3	,	,	PUNCT
inlawrev-2784	836	4	mcdonald	mcdonald	PROPN
inlawrev-2784	836	5	v.	v.	PROPN
inlawrev-2784	836	6	commissioner	commissioner	PROPN
inlawrev-2784	836	7	,	,	PUNCT
inlawrev-2784	836	8	^^^	^^^	PROPN
inlawrev-2784	836	9	held	hold	VERB
inlawrev-2784	836	10	that	that	SCONJ
inlawrev-2784	836	11	the	the	DET
inlawrev-2784	836	12	disclaimer	disclaimer	NOUN
inlawrev-2784	836	13	of	of	ADP
inlawrev-2784	836	14	jointly	jointly	ADV
inlawrev-2784	836	15	held	hold	VERB
inlawrev-2784	836	16	property	property	NOUN
inlawrev-2784	836	17	received	receive	VERB
inlawrev-2784	836	18	from	from	ADP
inlawrev-2784	836	19	a	a	DET
inlawrev-2784	836	20	decedent	decedent	NOUN
inlawrev-2784	836	21	was	be	AUX
inlawrev-2784	836	22	not	not	PART
inlawrev-2784	836	23	valid	valid	ADJ
inlawrev-2784	836	24	because	because	SCONJ
inlawrev-2784	836	25	transfer	transfer	NOUN
inlawrev-2784	836	26	of	of	ADP
inlawrev-2784	836	27	the	the	DET
inlawrev-2784	836	28	interest	interest	NOUN
inlawrev-2784	836	29	occurred	occur	VERB
inlawrev-2784	836	30	upon	upon	SCONJ
inlawrev-2784	836	31	the	the	DET
inlawrev-2784	836	32	creation	creation	NOUN
inlawrev-2784	836	33	of	of	ADP
inlawrev-2784	836	34	the	the	DET
inlawrev-2784	836	35	joint	joint	ADJ
inlawrev-2784	836	36	tenancies	tenancy	NOUN
inlawrev-2784	836	37	and	and	CCONJ
inlawrev-2784	836	38	the	the	DET
inlawrev-2784	836	39	disclaimer	disclaimer	NOUN
inlawrev-2784	836	40	was	be	AUX
inlawrev-2784	836	41	not	not	PART
inlawrev-2784	836	42	made	make	VERB
inlawrev-2784	836	43	within	within	ADP
inlawrev-2784	836	44	a	a	DET
inlawrev-2784	836	45	reasonable	reasonable	ADJ
inlawrev-2784	836	46	time	time	NOUN
inlawrev-2784	836	47	.	.	PUNCT
inlawrev-2784	837	1	'^^	'^^	PROPN
inlawrev-2784	837	2	the	the	DET
inlawrev-2784	837	3	facts	fact	NOUN
inlawrev-2784	837	4	of	of	ADP
inlawrev-2784	837	5	the	the	DET
inlawrev-2784	837	6	case	case	NOUN
inlawrev-2784	837	7	,	,	PUNCT
inlawrev-2784	837	8	for	for	ADP
inlawrev-2784	837	9	practical	practical	ADJ
inlawrev-2784	837	10	purposes	purpose	NOUN
inlawrev-2784	837	11	,	,	PUNCT
inlawrev-2784	837	12	are	be	AUX
inlawrev-2784	837	13	the	the	DET
inlawrev-2784	837	14	same	same	ADJ
inlawrev-2784	837	15	as	as	ADP
inlawrev-2784	837	16	those	those	PRON
inlawrev-2784	837	17	in	in	ADP
inlawrev-2784	837	18	kennedy	kennedy	PROPN
inlawrev-2784	837	19	.	.	PUNCT
inlawrev-2784	838	1	the	the	DET
inlawrev-2784	838	2	majority	majority	NOUN
inlawrev-2784	838	3	in	in	ADP
inlawrev-2784	838	4	mcdonald	mcdonald	PROPN
inlawrev-2784	838	5	found	find	VERB
inlawrev-2784	838	6	that	that	SCONJ
inlawrev-2784	838	7	jewett	jewett	PROPN
inlawrev-2784	838	8	applied	apply	VERB
inlawrev-2784	838	9	and	and	CCONJ
inlawrev-2784	838	10	that	that	SCONJ
inlawrev-2784	838	11	the	the	DET
inlawrev-2784	838	12	court	court	NOUN
inlawrev-2784	838	13	in	in	ADP
inlawrev-2784	838	14	kennedy	kennedy	PROPN
inlawrev-2784	838	15	had	have	AUX
inlawrev-2784	838	16	not	not	PART
inlawrev-2784	838	17	sufficiently	sufficiently	ADV
inlawrev-2784	838	18	distinguished	distinguish	VERB
inlawrev-2784	838	19	jewett	jewett	PROPN
inlawrev-2784	838	20	.^'^'^	.^'^'^	PROPN
inlawrev-2784	839	1	although	although	SCONJ
inlawrev-2784	839	2	it	it	PRON
inlawrev-2784	839	3	recognized	recognize	VERB
inlawrev-2784	839	4	that	that	SCONJ
inlawrev-2784	839	5	north	north	PROPN
inlawrev-2784	839	6	dakota	dakota	PROPN
inlawrev-2784	839	7	law	law	NOUN
inlawrev-2784	839	8	permitted	permit	VERB
inlawrev-2784	839	9	partition	partition	NOUN
inlawrev-2784	839	10	or	or	CCONJ
inlawrev-2784	839	11	severance	severance	NOUN
inlawrev-2784	839	12	of	of	ADP
inlawrev-2784	839	13	joint	joint	ADJ
inlawrev-2784	839	14	tenancies	tenancy	NOUN
inlawrev-2784	839	15	,	,	PUNCT
inlawrev-2784	839	16	the	the	DET
inlawrev-2784	839	17	court	court	NOUN
inlawrev-2784	839	18	did	do	AUX
inlawrev-2784	839	19	not	not	PART
inlawrev-2784	839	20	find	find	VERB
inlawrev-2784	839	21	this	this	PRON
inlawrev-2784	839	22	a	a	DET
inlawrev-2784	839	23	persuasive	persuasive	ADJ
inlawrev-2784	839	24	basis	basis	NOUN
inlawrev-2784	839	25	on	on	ADP
inlawrev-2784	839	26	which	which	PRON
inlawrev-2784	839	27	to	to	PART
inlawrev-2784	839	28	distinguish	distinguish	VERB
inlawrev-2784	839	29	jewett	jewett	PROPN
inlawrev-2784	839	30	.	.	PUNCT
inlawrev-2784	840	1	instead	instead	ADV
inlawrev-2784	840	2	,	,	PUNCT
inlawrev-2784	840	3	the	the	DET
inlawrev-2784	840	4	court	court	NOUN
inlawrev-2784	840	5	stressed	stress	VERB
inlawrev-2784	840	6	the	the	DET
inlawrev-2784	840	7	fact	fact	NOUN
inlawrev-2784	840	8	that	that	SCONJ
inlawrev-2784	840	9	in	in	ADP
inlawrev-2784	840	10	this	this	DET
inlawrev-2784	840	11	case	case	NOUN
inlawrev-2784	840	12	the	the	DET
inlawrev-2784	840	13	joint	joint	ADJ
inlawrev-2784	840	14	tenant	tenant	NOUN
inlawrev-2784	840	15	had	have	AUX
inlawrev-2784	840	16	not	not	PART
inlawrev-2784	840	17	exercised	exercise	VERB
inlawrev-2784	840	18	his	his	PRON
inlawrev-2784	840	19	right	right	NOUN
inlawrev-2784	840	20	to	to	AUX
inlawrev-2784	840	21	partition	partition	VERB
inlawrev-2784	840	22	,	,	PUNCT
inlawrev-2784	840	23	and	and	CCONJ
inlawrev-2784	840	24	the	the	DET
inlawrev-2784	840	25	right	right	NOUN
inlawrev-2784	840	26	under	under	ADP
inlawrev-2784	840	27	north	north	PROPN
inlawrev-2784	840	28	dakota	dakota	PROPN
inlawrev-2784	840	29	law	law	NOUN
inlawrev-2784	840	30	only	only	ADV
inlawrev-2784	840	31	permitted	permit	VERB
inlawrev-2784	840	32	it	it	PRON
inlawrev-2784	840	33	in	in	ADP
inlawrev-2784	840	34	limited	limited	ADJ
inlawrev-2784	840	35	circumstances	circumstance	NOUN
inlawrev-2784	840	36	and	and	CCONJ
inlawrev-2784	840	37	"	"	PUNCT
inlawrev-2784	840	38	certainly	certainly	ADV
inlawrev-2784	840	39	not	not	PART
inlawrev-2784	840	40	at	at	ADP
inlawrev-2784	840	41	the	the	DET
inlawrev-2784	840	42	whim	whim	NOUN
inlawrev-2784	840	43	of	of	ADP
inlawrev-2784	840	44	a	a	DET
inlawrev-2784	840	45	joint	joint	ADJ
inlawrev-2784	840	46	tenant	tenant	NOUN
inlawrev-2784	840	47	.	.	PUNCT
inlawrev-2784	841	1	"	"	PUNCT
inlawrev-2784	841	2	'	'	NUM
inlawrev-2784	841	3	^^	^^	CCONJ
inlawrev-2784	841	4	'	'	PART
inlawrev-2784	841	5	^'isee	^'isee	ADJ
inlawrev-2784	841	6	supra	supra	ADJ
inlawrev-2784	841	7	text	text	NOUN
inlawrev-2784	841	8	accompanying	accompany	VERB
inlawrev-2784	841	9	note	note	NOUN
inlawrev-2784	841	10	187	187	NUM
inlawrev-2784	841	11	.	.	PUNCT
inlawrev-2784	841	12	'	'	PUNCT
inlawrev-2784	841	13	^^mcdonald	^^mcdonald	PROPN
inlawrev-2784	842	1	v.	v.	PRON
inlawrev-2784	842	2	commissioner	commissioner	NOUN
inlawrev-2784	842	3	,	,	PUNCT
inlawrev-2784	842	4	89	89	NUM
inlawrev-2784	842	5	t.c	t.c	PROPN
inlawrev-2784	842	6	.	.	PROPN
inlawrev-2784	842	7	293	293	NUM
inlawrev-2784	842	8	(	(	PUNCT
inlawrev-2784	842	9	1987	1987	NUM
inlawrev-2784	842	10	)	)	PUNCT
inlawrev-2784	842	11	rev'd	rev'd	VERB
inlawrev-2784	842	12	,	,	PUNCT
inlawrev-2784	842	13	823	823	NUM
inlawrev-2784	842	14	f.2d	f.2d	NOUN
inlawrev-2784	842	15	1494	1494	NUM
inlawrev-2784	842	16	(	(	PUNCT
inlawrev-2784	842	17	8th	8th	ADJ
inlawrev-2784	842	18	cir	cir	NOUN
inlawrev-2784	842	19	.	.	PUNCT
inlawrev-2784	842	20	1988	1988	NUM
inlawrev-2784	842	21	)	)	PUNCT
inlawrev-2784	842	22	.	.	PUNCT
inlawrev-2784	843	1	immediately	immediately	ADV
inlawrev-2784	843	2	preceding	precede	VERB
inlawrev-2784	843	3	publication	publication	NOUN
inlawrev-2784	843	4	of	of	ADP
inlawrev-2784	843	5	this	this	DET
inlawrev-2784	843	6	note	note	NOUN
inlawrev-2784	843	7	,	,	PUNCT
inlawrev-2784	843	8	the	the	DET
inlawrev-2784	843	9	eighth	eighth	ADJ
inlawrev-2784	843	10	circuit	circuit	NOUN
inlawrev-2784	843	11	handed	hand	VERB
inlawrev-2784	843	12	down	down	ADP
inlawrev-2784	843	13	its	its	PRON
inlawrev-2784	843	14	opinion	opinion	NOUN
inlawrev-2784	843	15	reversing	reverse	VERB
inlawrev-2784	843	16	the	the	DET
inlawrev-2784	843	17	tax	tax	NOUN
inlawrev-2784	843	18	court	court	NOUN
inlawrev-2784	843	19	in	in	ADP
inlawrev-2784	843	20	mcdonald	mcdonald	PROPN
inlawrev-2784	843	21	.	.	PUNCT
inlawrev-2784	844	1	the	the	DET
inlawrev-2784	844	2	court	court	NOUN
inlawrev-2784	844	3	relied	rely	VERB
inlawrev-2784	844	4	on	on	ADP
inlawrev-2784	844	5	the	the	DET
inlawrev-2784	844	6	reasoning	reasoning	NOUN
inlawrev-2784	844	7	of	of	ADP
inlawrev-2784	844	8	the	the	DET
inlawrev-2784	844	9	seventh	seventh	ADJ
inlawrev-2784	844	10	circuit	circuit	NOUN
inlawrev-2784	844	11	in	in	ADP
inlawrev-2784	844	12	kennedy	kennedy	PROPN
inlawrev-2784	844	13	in	in	ADP
inlawrev-2784	844	14	holding	hold	VERB
inlawrev-2784	844	15	that	that	SCONJ
inlawrev-2784	844	16	the	the	DET
inlawrev-2784	844	17	nine	nine	NUM
inlawrev-2784	844	18	-	-	PUNCT
inlawrev-2784	844	19	month	month	NOUN
inlawrev-2784	844	20	time	time	NOUN
inlawrev-2784	844	21	period	period	NOUN
inlawrev-2784	844	22	in	in	ADP
inlawrev-2784	844	23	section	section	NOUN
inlawrev-2784	844	24	2518	2518	NUM
inlawrev-2784	844	25	begins	begin	VERB
inlawrev-2784	844	26	to	to	PART
inlawrev-2784	844	27	run	run	VERB
inlawrev-2784	844	28	at	at	ADP
inlawrev-2784	844	29	the	the	DET
inlawrev-2784	844	30	death	death	NOUN
inlawrev-2784	844	31	of	of	ADP
inlawrev-2784	844	32	the	the	DET
inlawrev-2784	844	33	joint	joint	ADJ
inlawrev-2784	844	34	tenant	tenant	NOUN
inlawrev-2784	844	35	rather	rather	ADV
inlawrev-2784	844	36	than	than	ADP
inlawrev-2784	844	37	at	at	ADP
inlawrev-2784	844	38	the	the	DET
inlawrev-2784	844	39	creation	creation	NOUN
inlawrev-2784	844	40	of	of	ADP
inlawrev-2784	844	41	the	the	DET
inlawrev-2784	844	42	joint	joint	ADJ
inlawrev-2784	844	43	tenancy	tenancy	NOUN
inlawrev-2784	844	44	as	as	SCONJ
inlawrev-2784	844	45	held	hold	VERB
inlawrev-2784	844	46	by	by	ADP
inlawrev-2784	844	47	the	the	DET
inlawrev-2784	844	48	tax	tax	NOUN
inlawrev-2784	844	49	court	court	NOUN
inlawrev-2784	844	50	.	.	PUNCT
inlawrev-2784	845	1	'	'	PUNCT
inlawrev-2784	845	2	^'id	^'id	NUM
inlawrev-2784	845	3	.	.	PUNCT
inlawrev-2784	846	1	at	at	ADP
inlawrev-2784	846	2	301	301	NUM
inlawrev-2784	846	3	.	.	PUNCT
inlawrev-2784	846	4	'	'	PUNCT
inlawrev-2784	846	5	^vc	^vc	PROPN
inlawrev-2784	846	6	?	?	PUNCT
inlawrev-2784	846	7	.	.	PUNCT
inlawrev-2784	847	1	at	at	ADP
inlawrev-2784	847	2	299	299	NUM
inlawrev-2784	847	3	.	.	PUNCT
inlawrev-2784	847	4	'	'	PUNCT
inlawrev-2784	847	5	"	"	PUNCT
inlawrev-2784	847	6	'	'	PUNCT
inlawrev-2784	847	7	m	m	VERB
inlawrev-2784	847	8	at	at	ADP
inlawrev-2784	847	9	300	300	NUM
inlawrev-2784	847	10	.	.	PUNCT
inlawrev-2784	847	11	1988	1988	NUM
inlawrev-2784	847	12	]	]	PUNCT
inlawrev-2784	847	13	disclaimer	disclaimer	NOUN
inlawrev-2784	847	14	of	of	ADP
inlawrev-2784	847	15	joint	joint	ADJ
inlawrev-2784	847	16	tenancy	tenancy	NOUN
inlawrev-2784	847	17	701	701	NUM
inlawrev-2784	847	18	this	this	DET
inlawrev-2784	847	19	reasoning	reasoning	NOUN
inlawrev-2784	847	20	is	be	AUX
inlawrev-2784	847	21	flawed	flawed	ADJ
inlawrev-2784	847	22	.	.	PUNCT
inlawrev-2784	848	1	a	a	DET
inlawrev-2784	848	2	joint	joint	ADJ
inlawrev-2784	848	3	tenant	tenant	NOUN
inlawrev-2784	848	4	either	either	CCONJ
inlawrev-2784	848	5	does	do	VERB
inlawrev-2784	848	6	or	or	CCONJ
inlawrev-2784	848	7	does	do	AUX
inlawrev-2784	848	8	not	not	PART
inlawrev-2784	848	9	have	have	VERB
inlawrev-2784	848	10	a	a	DET
inlawrev-2784	848	11	right	right	NOUN
inlawrev-2784	848	12	to	to	PART
inlawrev-2784	848	13	partition	partition	VERB
inlawrev-2784	848	14	.	.	PUNCT
inlawrev-2784	849	1	just	just	ADV
inlawrev-2784	849	2	because	because	SCONJ
inlawrev-2784	849	3	he	he	PRON
inlawrev-2784	849	4	chooses	choose	VERB
inlawrev-2784	849	5	not	not	PART
inlawrev-2784	849	6	to	to	PART
inlawrev-2784	849	7	exercise	exercise	VERB
inlawrev-2784	849	8	the	the	DET
inlawrev-2784	849	9	right	right	NOUN
inlawrev-2784	849	10	during	during	ADP
inlawrev-2784	849	11	his	his	PRON
inlawrev-2784	849	12	ufetime	ufetime	NOUN
inlawrev-2784	849	13	does	do	AUX
inlawrev-2784	849	14	not	not	PART
inlawrev-2784	849	15	mean	mean	VERB
inlawrev-2784	849	16	it	it	PRON
inlawrev-2784	849	17	did	do	AUX
inlawrev-2784	849	18	not	not	PART
inlawrev-2784	849	19	exist	exist	VERB
inlawrev-2784	849	20	and	and	CCONJ
inlawrev-2784	849	21	would	would	AUX
inlawrev-2784	849	22	not	not	PART
inlawrev-2784	849	23	have	have	AUX
inlawrev-2784	849	24	affected	affect	VERB
inlawrev-2784	849	25	the	the	DET
inlawrev-2784	849	26	property	property	NOUN
inlawrev-2784	849	27	if	if	SCONJ
inlawrev-2784	849	28	it	it	PRON
inlawrev-2784	849	29	had	have	AUX
inlawrev-2784	849	30	been	be	AUX
inlawrev-2784	849	31	exercised	exercise	VERB
inlawrev-2784	849	32	.	.	PUNCT
inlawrev-2784	850	1	based	base	VERB
inlawrev-2784	850	2	on	on	ADP
inlawrev-2784	850	3	this	this	DET
inlawrev-2784	850	4	reasoning	reasoning	NOUN
inlawrev-2784	850	5	,	,	PUNCT
inlawrev-2784	850	6	however	however	ADV
inlawrev-2784	850	7	,	,	PUNCT
inlawrev-2784	850	8	the	the	DET
inlawrev-2784	850	9	majority	majority	NOUN
inlawrev-2784	850	10	held	hold	VERB
inlawrev-2784	850	11	,	,	PUNCT
inlawrev-2784	850	12	as	as	SCONJ
inlawrev-2784	850	13	did	do	VERB
inlawrev-2784	850	14	the	the	DET
inlawrev-2784	850	15	lower	low	ADJ
inlawrev-2784	850	16	court	court	NOUN
inlawrev-2784	850	17	in	in	ADP
inlawrev-2784	850	18	kennedy	kennedy	PROPN
inlawrev-2784	850	19	,	,	PUNCT
inlawrev-2784	850	20	that	that	SCONJ
inlawrev-2784	850	21	the	the	DET
inlawrev-2784	850	22	survivorship	survivorship	NOUN
inlawrev-2784	850	23	interest	interest	NOUN
inlawrev-2784	850	24	was	be	AUX
inlawrev-2784	850	25	a	a	DET
inlawrev-2784	850	26	"	"	PUNCT
inlawrev-2784	850	27	contingency	contingency	NOUN
inlawrev-2784	850	28	that	that	PRON
inlawrev-2784	850	29	[	[	X
inlawrev-2784	850	30	was	be	AUX
inlawrev-2784	850	31	]	]	PUNCT
inlawrev-2784	850	32	not	not	PART
inlawrev-2784	850	33	.	.	PUNCT
inlawrev-2784	850	34	.	.	PUNCT
inlawrev-2784	850	35	.	.	PUNCT
inlawrev-2784	851	1	materially	materially	ADV
inlawrev-2784	851	2	different	different	ADJ
inlawrev-2784	851	3	than	than	ADP
inlawrev-2784	851	4	the	the	DET
inlawrev-2784	851	5	contingency	contingency	NOUN
inlawrev-2784	851	6	faced	face	VERB
inlawrev-2784	851	7	by	by	ADP
inlawrev-2784	851	8	the	the	DET
inlawrev-2784	851	9	disclaiming	disclaim	VERB
inlawrev-2784	851	10	taxpayer	taxpayer	NOUN
inlawrev-2784	851	11	in	in	ADP
inlawrev-2784	851	12	jewettr^^^	jewettr^^^	PROPN
inlawrev-2784	851	13	a	a	DET
inlawrev-2784	851	14	strong	strong	ADJ
inlawrev-2784	851	15	dissenting	dissent	VERB
inlawrev-2784	851	16	opinion	opinion	NOUN
inlawrev-2784	851	17	disagreed	disagree	VERB
inlawrev-2784	851	18	with	with	ADP
inlawrev-2784	851	19	the	the	DET
inlawrev-2784	851	20	majority	majority	NOUN
inlawrev-2784	851	21	's	's	PART
inlawrev-2784	851	22	application	application	NOUN
inlawrev-2784	851	23	of	of	ADP
inlawrev-2784	851	24	jewett.^^'^	jewett.^^'^	NOUN
inlawrev-2784	851	25	they	they	PRON
inlawrev-2784	851	26	agreed	agree	VERB
inlawrev-2784	851	27	with	with	ADP
inlawrev-2784	851	28	the	the	DET
inlawrev-2784	851	29	seventh	seventh	ADJ
inlawrev-2784	851	30	circuit	circuit	NOUN
inlawrev-2784	851	31	's	's	PART
inlawrev-2784	851	32	analysis	analysis	NOUN
inlawrev-2784	851	33	in	in	ADP
inlawrev-2784	851	34	kennedy	kennedy	PROPN
inlawrev-2784	851	35	and	and	CCONJ
inlawrev-2784	851	36	summarized	summarize	VERB
inlawrev-2784	851	37	it	it	PRON
inlawrev-2784	851	38	as	as	SCONJ
inlawrev-2784	851	39	follows	follow	VERB
inlawrev-2784	851	40	:	:	PUNCT
inlawrev-2784	851	41	jewett	jewett	PROPN
inlawrev-2784	851	42	interests	interest	NOUN
inlawrev-2784	851	43	become	become	VERB
inlawrev-2784	851	44	irrevocable	irrevocable	ADJ
inlawrev-2784	851	45	with	with	ADP
inlawrev-2784	851	46	the	the	DET
inlawrev-2784	851	47	creation	creation	NOUN
inlawrev-2784	851	48	of	of	ADP
inlawrev-2784	851	49	the	the	DET
inlawrev-2784	851	50	trust	trust	NOUN
inlawrev-2784	851	51	to	to	ADP
inlawrev-2784	851	52	mrs	mrs	PROPN
inlawrev-2784	851	53	.	.	PROPN
inlawrev-2784	851	54	jewett	jewett	PROPN
inlawrev-2784	851	55	's	's	PART
inlawrev-2784	851	56	death	death	NOUN
inlawrev-2784	851	57	,	,	PUNCT
inlawrev-2784	851	58	whereas	whereas	SCONJ
inlawrev-2784	851	59	frank	frank	PROPN
inlawrev-2784	851	60	kennedy	kennedy	PROPN
inlawrev-2784	851	61	's	's	PART
inlawrev-2784	851	62	gift	gift	NOUN
inlawrev-2784	851	63	to	to	ADP
inlawrev-2784	851	64	pearl	pearl	NOUN
inlawrev-2784	851	65	,	,	PUNCT
inlawrev-2784	851	66	i.e.	i.e.	X
inlawrev-2784	851	67	,	,	PUNCT
inlawrev-2784	851	68	the	the	DET
inlawrev-2784	851	69	right	right	NOUN
inlawrev-2784	851	70	of	of	ADP
inlawrev-2784	851	71	pearl	pearl	NOUN
inlawrev-2784	851	72	to	to	PART
inlawrev-2784	851	73	receive	receive	VERB
inlawrev-2784	851	74	frank	frank	PROPN
inlawrev-2784	851	75	's	's	PART
inlawrev-2784	851	76	interest	interest	NOUN
inlawrev-2784	851	77	when	when	SCONJ
inlawrev-2784	851	78	frank	frank	PROPN
inlawrev-2784	851	79	died	die	VERB
inlawrev-2784	851	80	,	,	PUNCT
inlawrev-2784	851	81	was	be	AUX
inlawrev-2784	851	82	revocable	revocable	ADJ
inlawrev-2784	851	83	until	until	ADP
inlawrev-2784	851	84	frank	frank	PROPN
inlawrev-2784	851	85	's	's	PART
inlawrev-2784	851	86	death	death	NOUN
inlawrev-2784	851	87	,	,	PUNCT
inlawrev-2784	851	88	when	when	SCONJ
inlawrev-2784	851	89	it	it	PRON
inlawrev-2784	851	90	became	become	VERB
inlawrev-2784	851	91	irrevocable	irrevocable	ADJ
inlawrev-2784	851	92	.	.	PUNCT
inlawrev-2784	852	1	under	under	ADP
inlawrev-2784	852	2	section	section	NOUN
inlawrev-2784	852	3	2518(b)(2)(a	2518(b)(2)(a	NUM
inlawrev-2784	852	4	)	)	PUNCT
inlawrev-2784	852	5	,	,	PUNCT
inlawrev-2784	852	6	taxpayer	taxpayer	NOUN
inlawrev-2784	852	7	then	then	ADV
inlawrev-2784	852	8	had	have	VERB
inlawrev-2784	852	9	9	9	NUM
inlawrev-2784	852	10	months	month	NOUN
inlawrev-2784	852	11	within	within	ADP
inlawrev-2784	852	12	which	which	PRON
inlawrev-2784	852	13	to	to	PART
inlawrev-2784	852	14	disclaim	disclaim	VERB
inlawrev-2784	852	15	,	,	PUNCT
inlawrev-2784	852	16	which	which	PRON
inlawrev-2784	852	17	she	she	PRON
inlawrev-2784	852	18	did	do	VERB
inlawrev-2784	852	19	.	.	PUNCT
inlawrev-2784	853	1	'^^	'^^	PROPN
inlawrev-2784	853	2	mcdonald	mcdonald	PROPN
inlawrev-2784	853	3	will	will	AUX
inlawrev-2784	853	4	give	give	VERB
inlawrev-2784	853	5	the	the	DET
inlawrev-2784	853	6	eighth	eighth	ADJ
inlawrev-2784	853	7	circuit	circuit	NOUN
inlawrev-2784	853	8	a	a	DET
inlawrev-2784	853	9	chance	chance	NOUN
inlawrev-2784	853	10	to	to	PART
inlawrev-2784	853	11	join	join	VERB
inlawrev-2784	853	12	the	the	DET
inlawrev-2784	853	13	seventh	seventh	ADJ
inlawrev-2784	853	14	circuit	circuit	NOUN
inlawrev-2784	853	15	in	in	ADP
inlawrev-2784	853	16	recognizing	recognize	VERB
inlawrev-2784	853	17	the	the	DET
inlawrev-2784	853	18	realities	reality	NOUN
inlawrev-2784	853	19	of	of	ADP
inlawrev-2784	853	20	modern	modern	ADJ
inlawrev-2784	853	21	joint	joint	ADJ
inlawrev-2784	853	22	tenancy	tenancy	NOUN
inlawrev-2784	853	23	property	property	NOUN
inlawrev-2784	853	24	and	and	CCONJ
inlawrev-2784	853	25	also	also	ADV
inlawrev-2784	853	26	to	to	PART
inlawrev-2784	853	27	continue	continue	VERB
inlawrev-2784	853	28	to	to	PART
inlawrev-2784	853	29	set	set	VERB
inlawrev-2784	853	30	precedent	precedent	NOUN
inlawrev-2784	853	31	that	that	PRON
inlawrev-2784	853	32	will	will	AUX
inlawrev-2784	853	33	further	further	VERB
inlawrev-2784	853	34	the	the	DET
inlawrev-2784	853	35	congressional	congressional	ADJ
inlawrev-2784	853	36	intent	intent	NOUN
inlawrev-2784	853	37	behind	behind	ADP
inlawrev-2784	853	38	section	section	NOUN
inlawrev-2784	853	39	2518	2518	NUM
inlawrev-2784	853	40	.	.	PUNCT
inlawrev-2784	854	1	if	if	SCONJ
inlawrev-2784	854	2	the	the	DET
inlawrev-2784	854	3	eighth	eighth	ADJ
inlawrev-2784	854	4	circuit	circuit	NOUN
inlawrev-2784	854	5	chooses	choose	VERB
inlawrev-2784	854	6	not	not	PART
inlawrev-2784	854	7	to	to	PART
inlawrev-2784	854	8	hold	hold	VERB
inlawrev-2784	854	9	with	with	ADP
inlawrev-2784	854	10	the	the	DET
inlawrev-2784	854	11	seventh	seventh	ADJ
inlawrev-2784	854	12	circuit	circuit	NOUN
inlawrev-2784	854	13	,	,	PUNCT
inlawrev-2784	854	14	then	then	ADV
inlawrev-2784	854	15	it	it	PRON
inlawrev-2784	854	16	will	will	AUX
inlawrev-2784	854	17	be	be	AUX
inlawrev-2784	854	18	for	for	SCONJ
inlawrev-2784	854	19	the	the	DET
inlawrev-2784	854	20	supreme	supreme	PROPN
inlawrev-2784	854	21	court	court	PROPN
inlawrev-2784	854	22	to	to	PART
inlawrev-2784	854	23	settle	settle	VERB
inlawrev-2784	854	24	the	the	DET
inlawrev-2784	854	25	dispute	dispute	NOUN
inlawrev-2784	854	26	among	among	ADP
inlawrev-2784	854	27	the	the	DET
inlawrev-2784	854	28	circuits	circuit	NOUN
inlawrev-2784	854	29	concerning	concern	VERB
inlawrev-2784	854	30	the	the	DET
inlawrev-2784	854	31	disclaimer	disclaimer	NOUN
inlawrev-2784	854	32	of	of	ADP
inlawrev-2784	854	33	joint	joint	ADJ
inlawrev-2784	854	34	property	property	NOUN
inlawrev-2784	854	35	interest	interest	NOUN
inlawrev-2784	854	36	.	.	PUNCT
inlawrev-2784	855	1	'	'	PUNCT
inlawrev-2784	855	2	99	99	NUM
inlawrev-2784	855	3	'	'	NUM
inlawrev-2784	855	4	^''id	^''id	NUM
inlawrev-2784	855	5	.	.	PUNCT
inlawrev-2784	856	1	(	(	PUNCT
inlawrev-2784	856	2	quoting	quote	VERB
inlawrev-2784	856	3	kennedy	kennedy	PROPN
inlawrev-2784	856	4	v.	v.	PROPN
inlawrev-2784	856	5	commissioner	commissioner	PROPN
inlawrev-2784	856	6	,	,	PUNCT
inlawrev-2784	856	7	51	51	NUM
inlawrev-2784	856	8	t.c.m	t.c.m	NOUN
inlawrev-2784	856	9	.	.	PROPN
inlawrev-2784	857	1	232	232	NUM
inlawrev-2784	857	2	,	,	PUNCT
inlawrev-2784	857	3	233	233	NUM
inlawrev-2784	857	4	,	,	PUNCT
inlawrev-2784	857	5	rev'd	rev'd	ADJ
inlawrev-2784	857	6	,	,	PUNCT
inlawrev-2784	857	7	804	804	NUM
inlawrev-2784	857	8	f.2d	f.2d	NOUN
inlawrev-2784	857	9	1332	1332	NUM
inlawrev-2784	857	10	(	(	PUNCT
inlawrev-2784	857	11	7th	7th	ADJ
inlawrev-2784	857	12	cir	cir	NOUN
inlawrev-2784	857	13	.	.	PUNCT
inlawrev-2784	857	14	1986	1986	NUM
inlawrev-2784	857	15	)	)	PUNCT
inlawrev-2784	857	16	)	)	PUNCT
inlawrev-2784	857	17	.	.	PUNCT
inlawrev-2784	858	1	"	"	PUNCT
inlawrev-2784	858	2	a	a	DET
inlawrev-2784	858	3	proper	proper	ADJ
inlawrev-2784	858	4	appeal	appeal	NOUN
inlawrev-2784	858	5	in	in	ADP
inlawrev-2784	858	6	this	this	DET
inlawrev-2784	858	7	case	case	NOUN
inlawrev-2784	858	8	would	would	AUX
inlawrev-2784	858	9	lie	lie	VERB
inlawrev-2784	858	10	in	in	ADP
inlawrev-2784	858	11	the	the	DET
inlawrev-2784	858	12	eighth	eighth	ADJ
inlawrev-2784	858	13	circuit	circuit	NOUN
inlawrev-2784	858	14	not	not	PART
inlawrev-2784	858	15	the	the	DET
inlawrev-2784	858	16	seventh	seventh	ADJ
inlawrev-2784	858	17	circuit	circuit	NOUN
inlawrev-2784	858	18	.	.	PUNCT
inlawrev-2784	859	1	accordingly	accordingly	ADV
inlawrev-2784	859	2	,	,	PUNCT
inlawrev-2784	859	3	we	we	PRON
inlawrev-2784	859	4	are	be	AUX
inlawrev-2784	859	5	not	not	PART
inlawrev-2784	859	6	bound	bind	VERB
inlawrev-2784	859	7	by	by	ADP
inlawrev-2784	859	8	the	the	DET
inlawrev-2784	859	9	seventh	seventh	ADJ
inlawrev-2784	859	10	circuit	circuit	NOUN
inlawrev-2784	859	11	's	's	PART
inlawrev-2784	859	12	opinion	opinion	NOUN
inlawrev-2784	859	13	in	in	ADP
inlawrev-2784	859	14	kennedy	kennedy	PROPN
inlawrev-2784	859	15	:	:	PUNCT
inlawrev-2784	859	16	'	'	PUNCT
inlawrev-2784	859	17	mcdonald	mcdonald	NOUN
inlawrev-2784	859	18	,	,	PUNCT
inlawrev-2784	859	19	89	89	NUM
inlawrev-2784	859	20	t.c	t.c	PROPN
inlawrev-2784	859	21	.	.	PUNCT
inlawrev-2784	860	1	at	at	ADP
inlawrev-2784	860	2	296	296	NUM
inlawrev-2784	860	3	n.ll	n.ll	ADJ
inlawrev-2784	860	4	.	.	PUNCT
inlawrev-2784	861	1	^^^mcdonald	^^^mcdonald	NUM
inlawrev-2784	861	2	,	,	PUNCT
inlawrev-2784	861	3	89	89	NUM
inlawrev-2784	861	4	t.c	t.c	PROPN
inlawrev-2784	861	5	.	.	PUNCT
inlawrev-2784	862	1	at	at	ADP
inlawrev-2784	862	2	308	308	NUM
inlawrev-2784	862	3	(	(	PUNCT
inlawrev-2784	862	4	nims	nims	PROPN
inlawrev-2784	862	5	,	,	PUNCT
inlawrev-2784	862	6	j.	j.	PROPN
inlawrev-2784	862	7	,	,	PUNCT
inlawrev-2784	862	8	dissenting	dissent	VERB
inlawrev-2784	862	9	)	)	PUNCT
inlawrev-2784	862	10	.	.	PUNCT
inlawrev-2784	863	1	six	six	NUM
inlawrev-2784	863	2	judges	judge	NOUN
inlawrev-2784	863	3	joined	join	VERB
inlawrev-2784	863	4	the	the	DET
inlawrev-2784	863	5	dissent	dissent	NOUN
inlawrev-2784	863	6	while	while	SCONJ
inlawrev-2784	863	7	there	there	PRON
inlawrev-2784	863	8	were	be	VERB
inlawrev-2784	863	9	ten	ten	NUM
inlawrev-2784	863	10	siding	side	VERB
inlawrev-2784	863	11	with	with	ADP
inlawrev-2784	863	12	the	the	DET
inlawrev-2784	863	13	majority	majority	NOUN
inlawrev-2784	863	14	.	.	PUNCT
inlawrev-2784	864	1	the	the	DET
inlawrev-2784	864	2	second	second	ADJ
inlawrev-2784	864	3	dissenting	dissent	VERB
inlawrev-2784	864	4	opinion	opinion	NOUN
inlawrev-2784	864	5	of	of	ADP
inlawrev-2784	864	6	judge	judge	NOUN
inlawrev-2784	864	7	parr	parr	PROPN
inlawrev-2784	864	8	discussed	discuss	VERB
inlawrev-2784	864	9	briefly	briefly	ADV
inlawrev-2784	864	10	the	the	DET
inlawrev-2784	864	11	treatment	treatment	NOUN
inlawrev-2784	864	12	of	of	ADP
inlawrev-2784	864	13	tenants	tenant	NOUN
inlawrev-2784	864	14	by	by	ADP
inlawrev-2784	864	15	the	the	DET
inlawrev-2784	864	16	entirety	entirety	NOUN
inlawrev-2784	864	17	.	.	PUNCT
inlawrev-2784	865	1	he	he	PRON
inlawrev-2784	865	2	wrote	write	VERB
inlawrev-2784	865	3	that	that	SCONJ
inlawrev-2784	865	4	because	because	SCONJ
inlawrev-2784	865	5	"	"	PUNCT
inlawrev-2784	865	6	divorce	divorce	NOUN
inlawrev-2784	865	7	or	or	CCONJ
inlawrev-2784	865	8	annulment	annulment	NOUN
inlawrev-2784	865	9	generally	generally	ADV
inlawrev-2784	865	10	terminates	terminate	VERB
inlawrev-2784	865	11	the	the	DET
inlawrev-2784	865	12	tenancy	tenancy	NOUN
inlawrev-2784	865	13	by	by	ADP
inlawrev-2784	865	14	the	the	DET
inlawrev-2784	865	15	entirety	entirety	NOUN
inlawrev-2784	865	16	and	and	CCONJ
inlawrev-2784	865	17	transforms	transform	VERB
inlawrev-2784	865	18	it	it	PRON
inlawrev-2784	865	19	into	into	ADP
inlawrev-2784	865	20	a	a	DET
inlawrev-2784	865	21	tenancy	tenancy	NOUN
inlawrev-2784	865	22	in	in	ADP
inlawrev-2784	865	23	common	common	ADJ
inlawrev-2784	865	24	,	,	PUNCT
inlawrev-2784	865	25	with	with	ADP
inlawrev-2784	865	26	each	each	DET
inlawrev-2784	865	27	spouse	spouse	NOUN
inlawrev-2784	865	28	holding	hold	VERB
inlawrev-2784	865	29	an	an	DET
inlawrev-2784	865	30	undivided	undivided	ADJ
inlawrev-2784	865	31	one	one	NUM
inlawrev-2784	865	32	-	-	PUNCT
inlawrev-2784	865	33	half	half	NOUN
inlawrev-2784	865	34	interest	interest	NOUN
inlawrev-2784	865	35	,	,	PUNCT
inlawrev-2784	865	36	"	"	PUNCT
inlawrev-2784	865	37	4a	4a	PROPN
inlawrev-2784	865	38	r.	r.	PROPN
inlawrev-2784	865	39	powell	powell	PROPN
inlawrev-2784	865	40	,	,	PUNCT
inlawrev-2784	865	41	the	the	DET
inlawrev-2784	865	42	law	law	NOUN
inlawrev-2784	865	43	of	of	ADP
inlawrev-2784	865	44	real	real	ADJ
inlawrev-2784	865	45	property	property	NOUN
inlawrev-2784	865	46	,	,	PUNCT
inlawrev-2784	865	47	f	f	PROPN
inlawrev-2784	865	48	624[3	624[3	NUM
inlawrev-2784	865	49	]	]	PUNCT
inlawrev-2784	865	50	(	(	PUNCT
inlawrev-2784	865	51	1986	1986	NUM
inlawrev-2784	865	52	)	)	PUNCT
inlawrev-2784	865	53	,	,	PUNCT
inlawrev-2784	865	54	he	he	PRON
inlawrev-2784	865	55	would	would	AUX
inlawrev-2784	865	56	treat	treat	VERB
inlawrev-2784	865	57	both	both	DET
inlawrev-2784	865	58	tenancies	tenancy	NOUN
inlawrev-2784	865	59	by	by	ADP
inlawrev-2784	865	60	the	the	DET
inlawrev-2784	865	61	entirety	entirety	NOUN
inlawrev-2784	865	62	and	and	CCONJ
inlawrev-2784	865	63	joint	joint	ADJ
inlawrev-2784	865	64	tenancies	tenancy	NOUN
inlawrev-2784	865	65	the	the	DET
inlawrev-2784	865	66	same	same	ADJ
inlawrev-2784	865	67	.	.	PUNCT
inlawrev-2784	866	1	mcdonald	mcdonald	PROPN
inlawrev-2784	866	2	,	,	PUNCT
inlawrev-2784	866	3	89	89	NUM
inlawrev-2784	866	4	t.c	t.c	PROPN
inlawrev-2784	866	5	.	.	PUNCT
inlawrev-2784	867	1	at	at	ADP
inlawrev-2784	867	2	310	310	NUM
inlawrev-2784	867	3	(	(	PUNCT
inlawrev-2784	867	4	parr	parr	PROPN
inlawrev-2784	867	5	,	,	PUNCT
inlawrev-2784	867	6	j.	j.	PROPN
inlawrev-2784	867	7	,	,	PUNCT
inlawrev-2784	867	8	dissenting	dissent	VERB
inlawrev-2784	867	9	)	)	PUNCT
inlawrev-2784	867	10	.	.	PUNCT
inlawrev-2784	868	1	this	this	DET
inlawrev-2784	868	2	note	note	NOUN
inlawrev-2784	868	3	did	do	AUX
inlawrev-2784	868	4	not	not	PART
inlawrev-2784	868	5	address	address	VERB
inlawrev-2784	868	6	disclaimers	disclaimer	NOUN
inlawrev-2784	868	7	of	of	ADP
inlawrev-2784	868	8	tenancy	tenancy	NOUN
inlawrev-2784	868	9	by	by	ADP
inlawrev-2784	868	10	the	the	DET
inlawrev-2784	868	11	entirety	entirety	NOUN
inlawrev-2784	868	12	interest	interest	NOUN
inlawrev-2784	868	13	between	between	ADP
inlawrev-2784	868	14	spouses	spouse	NOUN
inlawrev-2784	868	15	,	,	PUNCT
inlawrev-2784	868	16	but	but	CCONJ
inlawrev-2784	868	17	since	since	SCONJ
inlawrev-2784	868	18	they	they	PRON
inlawrev-2784	868	19	,	,	PUNCT
inlawrev-2784	868	20	too	too	ADV
inlawrev-2784	868	21	,	,	PUNCT
inlawrev-2784	868	22	can	can	AUX
inlawrev-2784	868	23	be	be	AUX
inlawrev-2784	868	24	partitioned	partition	VERB
inlawrev-2784	868	25	by	by	ADP
inlawrev-2784	868	26	divorce	divorce	NOUN
inlawrev-2784	868	27	or	or	CCONJ
inlawrev-2784	868	28	annulment	annulment	NOUN
inlawrev-2784	868	29	,	,	PUNCT
inlawrev-2784	868	30	the	the	DET
inlawrev-2784	868	31	same	same	ADJ
inlawrev-2784	868	32	reasoning	reasoning	NOUN
inlawrev-2784	868	33	as	as	SCONJ
inlawrev-2784	868	34	applied	apply	VERB
inlawrev-2784	868	35	in	in	ADP
inlawrev-2784	868	36	kennedy	kennedy	PROPN
inlawrev-2784	868	37	would	would	AUX
inlawrev-2784	868	38	also	also	ADV
inlawrev-2784	868	39	apply	apply	VERB
inlawrev-2784	868	40	to	to	ADP
inlawrev-2784	868	41	tenancy	tenancy	NOUN
inlawrev-2784	868	42	by	by	ADP
inlawrev-2784	868	43	the	the	DET
inlawrev-2784	868	44	entirety	entirety	NOUN
inlawrev-2784	868	45	interest	interest	NOUN
inlawrev-2784	868	46	.	.	PUNCT
inlawrev-2784	869	1	'	'	PUNCT
inlawrev-2784	869	2	^'mcdonald	^'mcdonald	ADV
inlawrev-2784	869	3	,	,	PUNCT
inlawrev-2784	869	4	89	89	NUM
inlawrev-2784	869	5	t.c	t.c	PROPN
inlawrev-2784	869	6	.	.	PUNCT
inlawrev-2784	870	1	at	at	ADP
inlawrev-2784	870	2	308	308	NUM
inlawrev-2784	870	3	-	-	SYM
inlawrev-2784	870	4	09	09	NUM
inlawrev-2784	870	5	(	(	PUNCT
inlawrev-2784	870	6	nims	nims	PROPN
inlawrev-2784	870	7	,	,	PUNCT
inlawrev-2784	870	8	j.	j.	PROPN
inlawrev-2784	870	9	,	,	PUNCT
inlawrev-2784	870	10	dissenting	dissent	VERB
inlawrev-2784	870	11	)	)	PUNCT
inlawrev-2784	870	12	.	.	PUNCT
inlawrev-2784	871	1	'	'	PUNCT
inlawrev-2784	871	2	^for	^for	ADP
inlawrev-2784	871	3	another	another	DET
inlawrev-2784	871	4	post	post	PROPN
inlawrev-2784	871	5	kennedy	kennedy	PROPN
inlawrev-2784	871	6	case	case	NOUN
inlawrev-2784	871	7	addressing	address	VERB
inlawrev-2784	871	8	disclaimers	disclaimer	NOUN
inlawrev-2784	871	9	of	of	ADP
inlawrev-2784	871	10	joint	joint	ADJ
inlawrev-2784	871	11	tenancy	tenancy	NOUN
inlawrev-2784	871	12	interest	interest	NOUN
inlawrev-2784	871	13	under	under	ADP
inlawrev-2784	871	14	section	section	NOUN
inlawrev-2784	871	15	2518	2518	NUM
inlawrev-2784	871	16	,	,	PUNCT
inlawrev-2784	871	17	see	see	VERB
inlawrev-2784	871	18	estate	estate	NOUN
inlawrev-2784	871	19	of	of	ADP
inlawrev-2784	871	20	dancy	dancy	PROPN
inlawrev-2784	871	21	v.	v.	PROPN
inlawrev-2784	871	22	commissioner	commissioner	PROPN
inlawrev-2784	871	23	,	,	PUNCT
inlawrev-2784	871	24	89	89	NUM
inlawrev-2784	871	25	t.c	t.c	PROPN
inlawrev-2784	871	26	.	.	PROPN
inlawrev-2784	871	27	550	550	NUM
inlawrev-2784	871	28	(	(	PUNCT
inlawrev-2784	871	29	1987	1987	NUM
inlawrev-2784	871	30	)	)	PUNCT
inlawrev-2784	871	31	.	.	PUNCT
inlawrev-2784	872	1	this	this	DET
inlawrev-2784	872	2	court	court	NOUN
inlawrev-2784	872	3	disagreed	disagree	VERB
inlawrev-2784	872	4	with	with	ADP
inlawrev-2784	872	5	the	the	DET
inlawrev-2784	872	6	kennedy	kennedy	PROPN
inlawrev-2784	872	7	court	court	PROPN
inlawrev-2784	872	8	and	and	CCONJ
inlawrev-2784	872	9	cited	cite	VERB
inlawrev-2784	872	10	mcdonald	mcdonald	NOUN
inlawrev-2784	872	11	as	as	ADP
inlawrev-2784	872	12	authority	authority	NOUN
inlawrev-2784	872	13	.	.	PUNCT
inlawrev-2784	873	1	the	the	DET
inlawrev-2784	873	2	case	case	NOUN
inlawrev-2784	873	3	occurred	occur	VERB
inlawrev-2784	873	4	in	in	ADP
inlawrev-2784	873	5	north	north	PROPN
inlawrev-2784	873	6	carohna	carohna	NOUN
inlawrev-2784	873	7	,	,	PUNCT
inlawrev-2784	873	8	which	which	PRON
inlawrev-2784	873	9	has	have	VERB
inlawrev-2784	873	10	no	no	DET
inlawrev-2784	873	11	state	state	NOUN
inlawrev-2784	873	12	disclaimer	disclaimer	NOUN
inlawrev-2784	873	13	laws	law	NOUN
inlawrev-2784	873	14	for	for	ADP
inlawrev-2784	873	15	joint	joint	ADJ
inlawrev-2784	873	16	tenancy	tenancy	NOUN
inlawrev-2784	873	17	property	property	NOUN
inlawrev-2784	873	18	,	,	PUNCT
inlawrev-2784	873	19	therefore	therefore	ADV
inlawrev-2784	873	20	making	make	VERB
inlawrev-2784	873	21	it	it	PRON
inlawrev-2784	873	22	distinguishable	distinguishable	ADJ
inlawrev-2784	873	23	from	from	ADP
inlawrev-2784	873	24	kennedy	kennedy	PROPN
inlawrev-2784	873	25	and	and	CCONJ
inlawrev-2784	873	26	limited	limit	VERB
inlawrev-2784	873	27	by	by	ADP
inlawrev-2784	873	28	its	its	PRON
inlawrev-2784	873	29	facts	fact	NOUN
inlawrev-2784	873	30	.	.	PUNCT
inlawrev-2784	874	1	see	see	VERB
inlawrev-2784	874	2	also	also	ADV
inlawrev-2784	874	3	estate	estate	NOUN
inlawrev-2784	874	4	of	of	ADP
inlawrev-2784	874	5	702	702	NUM
inlawrev-2784	874	6	indiana	indiana	PROPN
inlawrev-2784	874	7	law	law	PROPN
inlawrev-2784	874	8	review	review	NOUN
inlawrev-2784	875	1	[	[	X
inlawrev-2784	875	2	vol	vol	NOUN
inlawrev-2784	875	3	.	.	PUNCT
inlawrev-2784	876	1	21:669	21:669	NUM
inlawrev-2784	876	2	vi	vi	NOUN
inlawrev-2784	876	3	.	.	PROPN
inlawrev-2784	876	4	conclusion	conclusion	NOUN
inlawrev-2784	876	5	the	the	DET
inlawrev-2784	876	6	kennedy	kennedy	PROPN
inlawrev-2784	876	7	case	case	NOUN
inlawrev-2784	876	8	has	have	AUX
inlawrev-2784	876	9	brought	bring	VERB
inlawrev-2784	876	10	to	to	ADP
inlawrev-2784	876	11	the	the	DET
inlawrev-2784	876	12	forefront	forefront	NOUN
inlawrev-2784	876	13	the	the	DET
inlawrev-2784	876	14	issue	issue	NOUN
inlawrev-2784	876	15	of	of	ADP
inlawrev-2784	876	16	when	when	SCONJ
inlawrev-2784	876	17	the	the	DET
inlawrev-2784	876	18	time	time	NOUN
inlawrev-2784	876	19	period	period	NOUN
inlawrev-2784	876	20	begins	begin	VERB
inlawrev-2784	876	21	to	to	PART
inlawrev-2784	876	22	run	run	VERB
inlawrev-2784	876	23	for	for	ADP
inlawrev-2784	876	24	the	the	DET
inlawrev-2784	876	25	disclaimer	disclaimer	NOUN
inlawrev-2784	876	26	of	of	ADP
inlawrev-2784	876	27	the	the	DET
inlawrev-2784	876	28	survivorship	survivorship	NOUN
inlawrev-2784	876	29	interest	interest	NOUN
inlawrev-2784	876	30	in	in	ADP
inlawrev-2784	876	31	joint	joint	ADJ
inlawrev-2784	876	32	tenancy	tenancy	NOUN
inlawrev-2784	876	33	property	property	NOUN
inlawrev-2784	876	34	.	.	PUNCT
inlawrev-2784	877	1	by	by	ADP
inlawrev-2784	877	2	allowing	allow	VERB
inlawrev-2784	877	3	such	such	DET
inlawrev-2784	877	4	a	a	DET
inlawrev-2784	877	5	disclaimer	disclaimer	NOUN
inlawrev-2784	877	6	to	to	PART
inlawrev-2784	877	7	be	be	AUX
inlawrev-2784	877	8	made	make	VERB
inlawrev-2784	877	9	by	by	ADP
inlawrev-2784	877	10	the	the	DET
inlawrev-2784	877	11	surviving	survive	VERB
inlawrev-2784	877	12	joint	joint	ADJ
inlawrev-2784	877	13	tenant	tenant	NOUN
inlawrev-2784	877	14	within	within	ADP
inlawrev-2784	877	15	nine	nine	NUM
inlawrev-2784	877	16	months	month	NOUN
inlawrev-2784	877	17	of	of	ADP
inlawrev-2784	877	18	the	the	DET
inlawrev-2784	877	19	deceased	deceased	ADJ
inlawrev-2784	877	20	joint	joint	ADJ
inlawrev-2784	877	21	tenant	tenant	NOUN
inlawrev-2784	877	22	's	's	PART
inlawrev-2784	877	23	death,^^	death,^^	NOUN
inlawrev-2784	877	24	rather	rather	ADV
inlawrev-2784	877	25	than	than	ADP
inlawrev-2784	877	26	nine	nine	NUM
inlawrev-2784	877	27	months	month	NOUN
inlawrev-2784	877	28	from	from	ADP
inlawrev-2784	877	29	the	the	DET
inlawrev-2784	877	30	creation	creation	NOUN
inlawrev-2784	877	31	of	of	ADP
inlawrev-2784	877	32	the	the	DET
inlawrev-2784	877	33	tenancy	tenancy	NOUN
inlawrev-2784	877	34	as	as	SCONJ
inlawrev-2784	877	35	required	require	VERB
inlawrev-2784	877	36	by	by	ADP
inlawrev-2784	877	37	the	the	DET
inlawrev-2784	877	38	treasury	treasury	PROPN
inlawrev-2784	877	39	regulation	regulation	NOUN
inlawrev-2784	877	40	,	,	PUNCT
inlawrev-2784	877	41	^^^	^^^	ADP
inlawrev-2784	877	42	the	the	DET
inlawrev-2784	877	43	holding	holding	NOUN
inlawrev-2784	877	44	in	in	ADP
inlawrev-2784	877	45	kennedy	kennedy	PROPN
inlawrev-2784	877	46	has	have	AUX
inlawrev-2784	877	47	given	give	VERB
inlawrev-2784	877	48	owners	owner	NOUN
inlawrev-2784	877	49	of	of	ADP
inlawrev-2784	877	50	joint	joint	ADJ
inlawrev-2784	877	51	tenency	tenency	NOUN
inlawrev-2784	877	52	property	property	NOUN
inlawrev-2784	877	53	an	an	DET
inlawrev-2784	877	54	effective	effective	ADJ
inlawrev-2784	877	55	post	post	NOUN
inlawrev-2784	877	56	mortem	mortem	X
inlawrev-2784	877	57	estate	estate	NOUN
inlawrev-2784	877	58	planning	planning	NOUN
inlawrev-2784	877	59	tool	tool	NOUN
inlawrev-2784	877	60	that	that	PRON
inlawrev-2784	877	61	will	will	AUX
inlawrev-2784	877	62	allow	allow	VERB
inlawrev-2784	877	63	them	they	PRON
inlawrev-2784	877	64	to	to	PART
inlawrev-2784	877	65	reduce	reduce	VERB
inlawrev-2784	877	66	their	their	PRON
inlawrev-2784	877	67	tax	tax	NOUN
inlawrev-2784	877	68	burden	burden	NOUN
inlawrev-2784	877	69	when	when	SCONJ
inlawrev-2784	877	70	passing	pass	VERB
inlawrev-2784	877	71	their	their	PRON
inlawrev-2784	877	72	property	property	NOUN
inlawrev-2784	877	73	to	to	ADP
inlawrev-2784	877	74	the	the	DET
inlawrev-2784	877	75	next	next	ADJ
inlawrev-2784	877	76	generation	generation	NOUN
inlawrev-2784	877	77	.	.	PUNCT
inlawrev-2784	878	1	disclaimers	disclaimer	NOUN
inlawrev-2784	878	2	of	of	ADP
inlawrev-2784	878	3	property	property	NOUN
inlawrev-2784	878	4	at	at	ADP
inlawrev-2784	878	5	death	death	NOUN
inlawrev-2784	878	6	to	to	PART
inlawrev-2784	878	7	avoid	avoid	VERB
inlawrev-2784	878	8	taxes	taxis	NOUN
inlawrev-2784	878	9	is	be	AUX
inlawrev-2784	878	10	not	not	PART
inlawrev-2784	878	11	a	a	DET
inlawrev-2784	878	12	new	new	ADJ
inlawrev-2784	878	13	concept	concept	NOUN
inlawrev-2784	878	14	.	.	PUNCT
inlawrev-2784	879	1	the	the	DET
inlawrev-2784	879	2	kennedy	kennedy	PROPN
inlawrev-2784	879	3	holding	hold	VERB
inlawrev-2784	879	4	merely	merely	ADV
inlawrev-2784	879	5	dispenses	dispense	NOUN
inlawrev-2784	879	6	with	with	ADP
inlawrev-2784	879	7	discrimination	discrimination	NOUN
inlawrev-2784	879	8	between	between	ADP
inlawrev-2784	879	9	similar	similar	ADJ
inlawrev-2784	879	10	property	property	NOUN
inlawrev-2784	879	11	ownership	ownership	NOUN
inlawrev-2784	879	12	forms	form	NOUN
inlawrev-2784	879	13	,	,	PUNCT
inlawrev-2784	879	14	by	by	ADP
inlawrev-2784	879	15	allowing	allow	VERB
inlawrev-2784	879	16	joint	joint	ADJ
inlawrev-2784	879	17	tenancy	tenancy	NOUN
inlawrev-2784	879	18	property	property	NOUN
inlawrev-2784	879	19	owners	owner	NOUN
inlawrev-2784	879	20	the	the	DET
inlawrev-2784	879	21	same	same	ADJ
inlawrev-2784	879	22	rights	right	NOUN
inlawrev-2784	879	23	that	that	PRON
inlawrev-2784	879	24	tenants	tenant	NOUN
inlawrev-2784	879	25	in	in	ADP
inlawrev-2784	879	26	common	common	ADJ
inlawrev-2784	879	27	property	property	NOUN
inlawrev-2784	879	28	owners	owner	NOUN
inlawrev-2784	879	29	enjoy	enjoy	VERB
inlawrev-2784	879	30	under	under	ADP
inlawrev-2784	879	31	present	present	ADJ
inlawrev-2784	879	32	disclaimer	disclaimer	ADJ
inlawrev-2784	879	33	laws	law	NOUN
inlawrev-2784	879	34	.	.	PUNCT
inlawrev-2784	880	1	it	it	PRON
inlawrev-2784	880	2	is	be	AUX
inlawrev-2784	880	3	also	also	ADV
inlawrev-2784	880	4	in	in	ADP
inlawrev-2784	880	5	line	line	NOUN
inlawrev-2784	880	6	with	with	ADP
inlawrev-2784	880	7	recent	recent	ADJ
inlawrev-2784	880	8	legislation	legislation	NOUN
inlawrev-2784	880	9	to	to	PART
inlawrev-2784	880	10	help	help	VERB
inlawrev-2784	880	11	alleviate	alleviate	VERB
inlawrev-2784	880	12	the	the	DET
inlawrev-2784	880	13	large	large	ADJ
inlawrev-2784	880	14	estate	estate	NOUN
inlawrev-2784	880	15	tax	tax	NOUN
inlawrev-2784	880	16	burden	burden	NOUN
inlawrev-2784	880	17	on	on	ADP
inlawrev-2784	880	18	farm	farm	NOUN
inlawrev-2784	880	19	families	family	NOUN
inlawrev-2784	880	20	when	when	SCONJ
inlawrev-2784	880	21	passing	pass	VERB
inlawrev-2784	880	22	their	their	PRON
inlawrev-2784	880	23	farms	farm	NOUN
inlawrev-2784	880	24	on	on	ADP
inlawrev-2784	880	25	to	to	ADP
inlawrev-2784	880	26	the	the	DET
inlawrev-2784	880	27	next	next	ADJ
inlawrev-2784	880	28	generation	generation	NOUN
inlawrev-2784	880	29	.	.	PUNCT
inlawrev-2784	881	1	^^^	^^^	PUNCT
inlawrev-2784	881	2	congress	congress	PROPN
inlawrev-2784	881	3	made	make	VERB
inlawrev-2784	881	4	changes	change	NOUN
inlawrev-2784	881	5	in	in	ADP
inlawrev-2784	881	6	the	the	DET
inlawrev-2784	881	7	federal	federal	ADJ
inlawrev-2784	881	8	disclaimer	disclaimer	PROPN
inlawrev-2784	881	9	law	law	NOUN
inlawrev-2784	881	10	in	in	ADP
inlawrev-2784	881	11	1976	1976	NUM
inlawrev-2784	881	12	and	and	CCONJ
inlawrev-2784	881	13	again	again	ADV
inlawrev-2784	881	14	in	in	ADP
inlawrev-2784	881	15	1981	1981	NUM
inlawrev-2784	881	16	.	.	PUNCT
inlawrev-2784	882	1	three	three	NUM
inlawrev-2784	882	2	major	major	ADJ
inlawrev-2784	882	3	goals	goal	NOUN
inlawrev-2784	882	4	in	in	ADP
inlawrev-2784	882	5	making	make	VERB
inlawrev-2784	882	6	these	these	DET
inlawrev-2784	882	7	changes	change	NOUN
inlawrev-2784	882	8	were	be	AUX
inlawrev-2784	882	9	:	:	PUNCT
inlawrev-2784	882	10	1	1	X
inlawrev-2784	882	11	)	)	PUNCT
inlawrev-2784	882	12	to	to	PART
inlawrev-2784	882	13	create	create	VERB
inlawrev-2784	882	14	a	a	DET
inlawrev-2784	882	15	uniform	uniform	ADJ
inlawrev-2784	882	16	federal	federal	ADJ
inlawrev-2784	882	17	disclaimer	disclaimer	NOUN
inlawrev-2784	882	18	law	law	NOUN
inlawrev-2784	882	19	that	that	PRON
inlawrev-2784	882	20	was	be	AUX
inlawrev-2784	882	21	not	not	PART
inlawrev-2784	882	22	dependent	dependent	ADJ
inlawrev-2784	882	23	on	on	ADP
inlawrev-2784	882	24	local	local	ADJ
inlawrev-2784	882	25	or	or	CCONJ
inlawrev-2784	882	26	state	state	NOUN
inlawrev-2784	882	27	law	law	NOUN
inlawrev-2784	882	28	;	;	PUNCT
inlawrev-2784	882	29	2	2	X
inlawrev-2784	882	30	)	)	PUNCT
inlawrev-2784	882	31	to	to	PART
inlawrev-2784	882	32	substitute	substitute	VERB
inlawrev-2784	882	33	a	a	DET
inlawrev-2784	882	34	nine	nine	NUM
inlawrev-2784	882	35	-	-	PUNCT
inlawrev-2784	882	36	month	month	NOUN
inlawrev-2784	882	37	period	period	NOUN
inlawrev-2784	882	38	for	for	ADP
inlawrev-2784	882	39	the	the	DET
inlawrev-2784	882	40	"	"	PUNCT
inlawrev-2784	882	41	reasonable	reasonable	ADJ
inlawrev-2784	882	42	time	time	NOUN
inlawrev-2784	882	43	"	"	PUNCT
inlawrev-2784	882	44	period	period	NOUN
inlawrev-2784	882	45	in	in	ADP
inlawrev-2784	882	46	the	the	DET
inlawrev-2784	882	47	previous	previous	ADJ
inlawrev-2784	882	48	statute	statute	NOUN
inlawrev-2784	882	49	;	;	PUNCT
inlawrev-2784	882	50	and	and	CCONJ
inlawrev-2784	882	51	3	3	X
inlawrev-2784	882	52	)	)	PUNCT
inlawrev-2784	882	53	to	to	PART
inlawrev-2784	882	54	define	define	VERB
inlawrev-2784	882	55	the	the	DET
inlawrev-2784	882	56	transfer	transfer	NOUN
inlawrev-2784	882	57	from	from	ADP
inlawrev-2784	882	58	which	which	PRON
inlawrev-2784	882	59	this	this	DET
inlawrev-2784	882	60	time	time	NOUN
inlawrev-2784	882	61	period	period	NOUN
inlawrev-2784	882	62	begins	begin	VERB
inlawrev-2784	882	63	to	to	PART
inlawrev-2784	882	64	run	run	VERB
inlawrev-2784	882	65	as	as	ADP
inlawrev-2784	882	66	a	a	DET
inlawrev-2784	882	67	taxable	taxable	ADJ
inlawrev-2784	882	68	transfer.^^^	transfer.^^^	NOUN
inlawrev-2784	882	69	despite	despite	SCONJ
inlawrev-2784	882	70	congress	congress	PROPN
inlawrev-2784	882	71	'	'	PART
inlawrev-2784	882	72	efforts	effort	NOUN
inlawrev-2784	882	73	,	,	PUNCT
inlawrev-2784	882	74	there	there	PRON
inlawrev-2784	882	75	is	be	VERB
inlawrev-2784	882	76	still	still	ADV
inlawrev-2784	882	77	a	a	DET
inlawrev-2784	882	78	lack	lack	NOUN
inlawrev-2784	882	79	of	of	ADP
inlawrev-2784	882	80	uniform	uniform	ADJ
inlawrev-2784	882	81	treatment	treatment	NOUN
inlawrev-2784	882	82	of	of	ADP
inlawrev-2784	882	83	federal	federal	ADJ
inlawrev-2784	882	84	disclaimer	disclaimer	NOUN
inlawrev-2784	882	85	law	law	NOUN
inlawrev-2784	882	86	among	among	ADP
inlawrev-2784	882	87	the	the	DET
inlawrev-2784	882	88	courts	court	NOUN
inlawrev-2784	882	89	,	,	PUNCT
inlawrev-2784	882	90	particularly	particularly	ADV
inlawrev-2784	882	91	with	with	ADP
inlawrev-2784	882	92	respect	respect	NOUN
inlawrev-2784	882	93	to	to	ADP
inlawrev-2784	882	94	joint	joint	ADJ
inlawrev-2784	882	95	tenancy	tenancy	NOUN
inlawrev-2784	882	96	property	property	NOUN
inlawrev-2784	882	97	interest	interest	NOUN
inlawrev-2784	882	98	and	and	CCONJ
inlawrev-2784	882	99	what	what	PRON
inlawrev-2784	882	100	constitutes	constitute	VERB
inlawrev-2784	882	101	the	the	DET
inlawrev-2784	882	102	transfer	transfer	NOUN
inlawrev-2784	882	103	from	from	ADP
inlawrev-2784	882	104	which	which	PRON
inlawrev-2784	882	105	the	the	DET
inlawrev-2784	882	106	ninemonth	ninemonth	ADJ
inlawrev-2784	882	107	time	time	NOUN
inlawrev-2784	882	108	period	period	NOUN
inlawrev-2784	882	109	begins	begin	VERB
inlawrev-2784	882	110	.	.	PUNCT
inlawrev-2784	883	1	the	the	DET
inlawrev-2784	883	2	irs	irs	PROPN
inlawrev-2784	883	3	is	be	AUX
inlawrev-2784	883	4	partly	partly	ADV
inlawrev-2784	883	5	to	to	PART
inlawrev-2784	883	6	blame	blame	VERB
inlawrev-2784	883	7	,	,	PUNCT
inlawrev-2784	883	8	because	because	SCONJ
inlawrev-2784	883	9	in	in	ADP
inlawrev-2784	883	10	formulating	formulate	VERB
inlawrev-2784	883	11	treasury	treasury	NOUN
inlawrev-2784	883	12	regulations	regulation	NOUN
inlawrev-2784	883	13	under	under	ADP
inlawrev-2784	883	14	section	section	NOUN
inlawrev-2784	883	15	2518	2518	NUM
inlawrev-2784	883	16	,	,	PUNCT
inlawrev-2784	883	17	it	it	PRON
inlawrev-2784	883	18	has	have	AUX
inlawrev-2784	883	19	failed	fail	VERB
inlawrev-2784	883	20	to	to	PART
inlawrev-2784	883	21	recognize	recognize	VERB
inlawrev-2784	883	22	the	the	DET
inlawrev-2784	883	23	reality	reality	NOUN
inlawrev-2784	883	24	of	of	ADP
inlawrev-2784	883	25	modern	modern	ADJ
inlawrev-2784	883	26	joint	joint	ADJ
inlawrev-2784	883	27	tenancy	tenancy	NOUN
inlawrev-2784	883	28	property	property	NOUN
inlawrev-2784	883	29	that	that	PRON
inlawrev-2784	883	30	an	an	DET
inlawrev-2784	883	31	interest	interest	NOUN
inlawrev-2784	883	32	does	do	AUX
inlawrev-2784	883	33	pass	pass	VERB
inlawrev-2784	883	34	at	at	ADP
inlawrev-2784	883	35	death	death	NOUN
inlawrev-2784	883	36	to	to	ADP
inlawrev-2784	883	37	the	the	DET
inlawrev-2784	883	38	surviving	surviving	NOUN
inlawrev-2784	883	39	tenant,^'''^	tenant,^'''^	PUNCT
inlawrev-2784	883	40	and	and	CCONJ
inlawrev-2784	883	41	the	the	DET
inlawrev-2784	883	42	congressional	congressional	ADJ
inlawrev-2784	883	43	intent	intent	NOUN
inlawrev-2784	883	44	that	that	SCONJ
inlawrev-2784	883	45	it	it	PRON
inlawrev-2784	883	46	is	be	AUX
inlawrev-2784	883	47	a	a	DET
inlawrev-2784	883	48	taxable	taxable	ADJ
inlawrev-2784	883	49	transfer	transfer	NOUN
inlawrev-2784	883	50	from	from	ADP
inlawrev-2784	883	51	which	which	PRON
inlawrev-2784	883	52	the	the	DET
inlawrev-2784	883	53	nine	nine	NUM
inlawrev-2784	883	54	-	-	PUNCT
inlawrev-2784	883	55	month	month	NOUN
inlawrev-2784	883	56	time	time	NOUN
inlawrev-2784	883	57	period	period	NOUN
inlawrev-2784	883	58	begins	begin	VERB
inlawrev-2784	883	59	to	to	PART
inlawrev-2784	883	60	run.^^^	run.^^^	PROPN
inlawrev-2784	883	61	lamoureux	lamoureux	PROPN
inlawrev-2784	883	62	v.	v.	PROPN
inlawrev-2784	883	63	iowa	iowa	PROPN
inlawrev-2784	883	64	dept	dept	PROPN
inlawrev-2784	883	65	.	.	PROPN
inlawrev-2784	884	1	of	of	ADP
inlawrev-2784	884	2	rev	rev	PROPN
inlawrev-2784	884	3	.	.	PROPN
inlawrev-2784	884	4	,	,	PUNCT
inlawrev-2784	884	5	412	412	NUM
inlawrev-2784	884	6	n.w.2d	n.w.2d	ADP
inlawrev-2784	884	7	628	628	NUM
inlawrev-2784	884	8	(	(	PUNCT
inlawrev-2784	884	9	iowa	iowa	PROPN
inlawrev-2784	884	10	1987	1987	NUM
inlawrev-2784	884	11	)	)	PUNCT
inlawrev-2784	884	12	.	.	PUNCT
inlawrev-2784	885	1	this	this	DET
inlawrev-2784	885	2	case	case	NOUN
inlawrev-2784	885	3	only	only	ADV
inlawrev-2784	885	4	addresses	address	VERB
inlawrev-2784	885	5	iowa	iowa	PROPN
inlawrev-2784	885	6	disclaimer	disclaimer	PROPN
inlawrev-2784	885	7	law	law	PROPN
inlawrev-2784	885	8	.	.	PUNCT
inlawrev-2784	886	1	however	however	ADV
inlawrev-2784	886	2	,	,	PUNCT
inlawrev-2784	886	3	it	it	PRON
inlawrev-2784	886	4	cites	cite	VERB
inlawrev-2784	886	5	kennedy	kennedy	PROPN
inlawrev-2784	886	6	as	as	ADP
inlawrev-2784	886	7	support	support	NOUN
inlawrev-2784	886	8	for	for	ADP
inlawrev-2784	886	9	interpreting	interpret	VERB
inlawrev-2784	886	10	their	their	PRON
inlawrev-2784	886	11	statute	statute	NOUN
inlawrev-2784	886	12	as	as	ADP
inlawrev-2784	886	13	allowing	allow	VERB
inlawrev-2784	886	14	disclaimer	disclaimer	NOUN
inlawrev-2784	886	15	of	of	ADP
inlawrev-2784	886	16	the	the	DET
inlawrev-2784	886	17	survivorship	survivorship	NOUN
inlawrev-2784	886	18	interest	interest	NOUN
inlawrev-2784	886	19	by	by	ADP
inlawrev-2784	886	20	the	the	DET
inlawrev-2784	886	21	survivor	survivor	NOUN
inlawrev-2784	886	22	if	if	SCONJ
inlawrev-2784	886	23	made	make	VERB
inlawrev-2784	886	24	within	within	ADP
inlawrev-2784	886	25	nine	nine	NUM
inlawrev-2784	886	26	months	month	NOUN
inlawrev-2784	886	27	of	of	ADP
inlawrev-2784	886	28	the	the	DET
inlawrev-2784	886	29	death	death	NOUN
inlawrev-2784	886	30	of	of	ADP
inlawrev-2784	886	31	the	the	DET
inlawrev-2784	886	32	deceased	deceased	ADJ
inlawrev-2784	886	33	joint	joint	ADJ
inlawrev-2784	886	34	tenant	tenant	NOUN
inlawrev-2784	886	35	.	.	PUNCT
inlawrev-2784	887	1	^'^kennedy	^'^kennedy	X
inlawrev-2784	887	2	,	,	PUNCT
inlawrev-2784	887	3	804	804	NUM
inlawrev-2784	887	4	f.2d	f.2d	NOUN
inlawrev-2784	887	5	at	at	ADP
inlawrev-2784	887	6	1336	1336	NUM
inlawrev-2784	887	7	.	.	PUNCT
inlawrev-2784	888	1	^	^	SYM
inlawrev-2784	888	2	°	°	ADJ
inlawrev-2784	888	3	'treas	'treas	PROPN
inlawrev-2784	888	4	.	.	PUNCT
inlawrev-2784	889	1	reg	reg	PROPN
inlawrev-2784	889	2	.	.	PUNCT
inlawrev-2784	890	1	§	§	PROPN
inlawrev-2784	890	2	25.2518	25.2518	NUM
inlawrev-2784	890	3	-	-	SYM
inlawrev-2784	890	4	2(c)(4)(i	2(c)(4)(i	NUM
inlawrev-2784	890	5	)	)	PUNCT
inlawrev-2784	890	6	(	(	PUNCT
inlawrev-2784	890	7	1986	1986	NUM
inlawrev-2784	890	8	)	)	PUNCT
inlawrev-2784	890	9	.	.	PUNCT
inlawrev-2784	891	1	see	see	VERB
inlawrev-2784	891	2	supra	supra	ADJ
inlawrev-2784	891	3	text	text	NOUN
inlawrev-2784	891	4	accompanying	accompanying	ADJ
inlawrev-2784	891	5	note	note	NOUN
inlawrev-2784	891	6	52	52	NUM
inlawrev-2784	891	7	for	for	ADP
inlawrev-2784	891	8	language	language	NOUN
inlawrev-2784	891	9	of	of	ADP
inlawrev-2784	891	10	regulation	regulation	NOUN
inlawrev-2784	891	11	.	.	PUNCT
inlawrev-2784	892	1	^	^	PUNCT
inlawrev-2784	892	2	°	°	ADP
inlawrev-2784	892	3	^see	^see	ADJ
inlawrev-2784	892	4	supra	supra	ADJ
inlawrev-2784	892	5	text	text	NOUN
inlawrev-2784	892	6	accompanying	accompany	VERB
inlawrev-2784	892	7	notes	note	NOUN
inlawrev-2784	892	8	115	115	NUM
inlawrev-2784	892	9	-	-	SYM
inlawrev-2784	892	10	16	16	NUM
inlawrev-2784	892	11	.	.	PUNCT
inlawrev-2784	893	1	^	^	PUNCT
inlawrev-2784	893	2	°	°	ADP
inlawrev-2784	893	3	^see	^see	ADJ
inlawrev-2784	893	4	supra	supra	ADJ
inlawrev-2784	893	5	text	text	NOUN
inlawrev-2784	893	6	accompanying	accompany	VERB
inlawrev-2784	893	7	notes	note	VERB
inlawrev-2784	893	8	77	77	NUM
inlawrev-2784	893	9	-	-	SYM
inlawrev-2784	893	10	116	116	NUM
inlawrev-2784	893	11	.	.	PUNCT
inlawrev-2784	894	1	^'^see	^'^see	PROPN
inlawrev-2784	894	2	supra	supra	PROPN
inlawrev-2784	894	3	text	text	NOUN
inlawrev-2784	894	4	accompanying	accompanying	ADJ
inlawrev-2784	894	5	notes	note	NOUN
inlawrev-2784	894	6	66	66	NUM
inlawrev-2784	894	7	-	-	SYM
inlawrev-2784	894	8	76	76	NUM
inlawrev-2784	894	9	.	.	PUNCT
inlawrev-2784	895	1	^	^	PUNCT
inlawrev-2784	895	2	°	°	ADP
inlawrev-2784	895	3	^see	^see	ADJ
inlawrev-2784	895	4	supra	supra	ADJ
inlawrev-2784	895	5	text	text	NOUN
inlawrev-2784	895	6	accompanying	accompanying	ADJ
inlawrev-2784	895	7	notes	note	NOUN
inlawrev-2784	895	8	89	89	NUM
inlawrev-2784	895	9	-	-	SYM
inlawrev-2784	895	10	90	90	NUM
inlawrev-2784	895	11	.	.	PUNCT
inlawrev-2784	895	12	1988	1988	NUM
inlawrev-2784	895	13	]	]	PUNCT
inlawrev-2784	895	14	disclaimer	disclaimer	NOUN
inlawrev-2784	895	15	of	of	ADP
inlawrev-2784	895	16	joint	joint	ADJ
inlawrev-2784	895	17	tenancy	tenancy	NOUN
inlawrev-2784	895	18	703	703	NUM
inlawrev-2784	895	19	the	the	DET
inlawrev-2784	895	20	kennedy	kennedy	PROPN
inlawrev-2784	895	21	court	court	PROPN
inlawrev-2784	895	22	recognized	recognize	VERB
inlawrev-2784	895	23	the	the	DET
inlawrev-2784	895	24	inconsistency	inconsistency	NOUN
inlawrev-2784	895	25	of	of	ADP
inlawrev-2784	895	26	the	the	DET
inlawrev-2784	895	27	regulation	regulation	NOUN
inlawrev-2784	895	28	with	with	ADP
inlawrev-2784	895	29	respect	respect	NOUN
inlawrev-2784	895	30	to	to	ADP
inlawrev-2784	895	31	congressional	congressional	ADJ
inlawrev-2784	895	32	intent	intent	NOUN
inlawrev-2784	895	33	and	and	CCONJ
inlawrev-2784	895	34	the	the	DET
inlawrev-2784	895	35	reahties	reahtie	NOUN
inlawrev-2784	895	36	of	of	ADP
inlawrev-2784	895	37	modern	modern	ADJ
inlawrev-2784	895	38	joint	joint	ADJ
inlawrev-2784	895	39	tenancy	tenancy	NOUN
inlawrev-2784	895	40	property	property	NOUN
inlawrev-2784	895	41	.	.	PUNCT
inlawrev-2784	896	1	the	the	DET
inlawrev-2784	896	2	court	court	NOUN
inlawrev-2784	896	3	chose	choose	VERB
inlawrev-2784	896	4	not	not	PART
inlawrev-2784	896	5	to	to	PART
inlawrev-2784	896	6	apply	apply	VERB
inlawrev-2784	896	7	the	the	DET
inlawrev-2784	896	8	regulation	regulation	NOUN
inlawrev-2784	896	9	,	,	PUNCT
inlawrev-2784	896	10	allowing	allow	VERB
inlawrev-2784	896	11	mrs	mrs	PROPN
inlawrev-2784	896	12	.	.	PROPN
inlawrev-2784	896	13	kennedy	kennedy	PROPN
inlawrev-2784	896	14	's	's	PART
inlawrev-2784	896	15	disclaimer	disclaimer	NOUN
inlawrev-2784	896	16	of	of	ADP
inlawrev-2784	896	17	the	the	DET
inlawrev-2784	896	18	survivorship	survivorship	NOUN
inlawrev-2784	896	19	interest	interest	NOUN
inlawrev-2784	896	20	within	within	ADP
inlawrev-2784	896	21	nine	nine	NUM
inlawrev-2784	896	22	months	month	NOUN
inlawrev-2784	896	23	of	of	ADP
inlawrev-2784	896	24	her	her	PRON
inlawrev-2784	896	25	husband	husband	NOUN
inlawrev-2784	896	26	's	's	PART
inlawrev-2784	896	27	death.^^^	death.^^^	NOUN
inlawrev-2784	896	28	at	at	ADP
inlawrev-2784	896	29	this	this	DET
inlawrev-2784	896	30	point	point	NOUN
inlawrev-2784	896	31	,	,	PUNCT
inlawrev-2784	896	32	three	three	NUM
inlawrev-2784	896	33	possible	possible	ADJ
inlawrev-2784	896	34	forms	form	NOUN
inlawrev-2784	896	35	of	of	ADP
inlawrev-2784	896	36	action	action	NOUN
inlawrev-2784	896	37	can	can	AUX
inlawrev-2784	896	38	be	be	AUX
inlawrev-2784	896	39	taken	take	VERB
inlawrev-2784	896	40	to	to	PART
inlawrev-2784	896	41	resolve	resolve	VERB
inlawrev-2784	896	42	this	this	DET
inlawrev-2784	896	43	conflict	conflict	NOUN
inlawrev-2784	896	44	created	create	VERB
inlawrev-2784	896	45	by	by	ADP
inlawrev-2784	896	46	the	the	DET
inlawrev-2784	896	47	kennedy	kennedy	PROPN
inlawrev-2784	896	48	decision	decision	NOUN
inlawrev-2784	896	49	.	.	PUNCT
inlawrev-2784	897	1	congress	congress	PROPN
inlawrev-2784	897	2	could	could	AUX
inlawrev-2784	897	3	add	add	VERB
inlawrev-2784	897	4	amendments	amendment	NOUN
inlawrev-2784	897	5	to	to	PART
inlawrev-2784	897	6	section	section	VERB
inlawrev-2784	897	7	2518	2518	NUM
inlawrev-2784	897	8	that	that	PRON
inlawrev-2784	897	9	specifically	specifically	ADV
inlawrev-2784	897	10	address	address	VERB
inlawrev-2784	897	11	joint	joint	ADJ
inlawrev-2784	897	12	tenancy	tenancy	NOUN
inlawrev-2784	897	13	property	property	NOUN
inlawrev-2784	897	14	and	and	CCONJ
inlawrev-2784	897	15	make	make	VERB
inlawrev-2784	897	16	clear	clear	ADJ
inlawrev-2784	897	17	what	what	PRON
inlawrev-2784	897	18	its	its	PRON
inlawrev-2784	897	19	intended	intended	ADJ
inlawrev-2784	897	20	treatment	treatment	NOUN
inlawrev-2784	897	21	of	of	ADP
inlawrev-2784	897	22	such	such	ADJ
inlawrev-2784	897	23	interests	interest	NOUN
inlawrev-2784	897	24	are.^	are.^	PROPN
inlawrev-2784	897	25	°	°	PROPN
inlawrev-2784	897	26	^	^	SYM
inlawrev-2784	897	27	second	second	ADJ
inlawrev-2784	897	28	,	,	PUNCT
inlawrev-2784	897	29	but	but	CCONJ
inlawrev-2784	897	30	unukely	unukely	ADV
inlawrev-2784	897	31	because	because	SCONJ
inlawrev-2784	897	32	of	of	ADP
inlawrev-2784	897	33	the	the	DET
inlawrev-2784	897	34	present	present	ADJ
inlawrev-2784	897	35	litigation	litigation	NOUN
inlawrev-2784	897	36	in	in	ADP
inlawrev-2784	897	37	which	which	PRON
inlawrev-2784	897	38	the	the	DET
inlawrev-2784	897	39	irs	irs	PROPN
inlawrev-2784	897	40	is	be	AUX
inlawrev-2784	897	41	involved,2	involved,2	NOUN
inlawrev-2784	897	42	°	°	ADP
inlawrev-2784	897	43	^	^	PUNCT
inlawrev-2784	897	44	the	the	DET
inlawrev-2784	897	45	irs	irs	PROPN
inlawrev-2784	897	46	could	could	AUX
inlawrev-2784	897	47	issue	issue	VERB
inlawrev-2784	897	48	a	a	DET
inlawrev-2784	897	49	new	new	ADJ
inlawrev-2784	897	50	regulation	regulation	NOUN
inlawrev-2784	897	51	on	on	ADP
inlawrev-2784	897	52	joint	joint	ADJ
inlawrev-2784	897	53	property	property	NOUN
inlawrev-2784	897	54	more	more	ADV
inlawrev-2784	897	55	in	in	ADP
inlawrev-2784	897	56	une	une	PROPN
inlawrev-2784	897	57	with	with	ADP
inlawrev-2784	897	58	congressional	congressional	ADJ
inlawrev-2784	897	59	intent	intent	NOUN
inlawrev-2784	897	60	and	and	CCONJ
inlawrev-2784	897	61	the	the	DET
inlawrev-2784	897	62	realities	reality	NOUN
inlawrev-2784	897	63	of	of	ADP
inlawrev-2784	897	64	modern	modern	ADJ
inlawrev-2784	897	65	joint	joint	ADJ
inlawrev-2784	897	66	tenancy	tenancy	NOUN
inlawrev-2784	897	67	property	property	NOUN
inlawrev-2784	897	68	.	.	PUNCT
inlawrev-2784	898	1	third	third	ADJ
inlawrev-2784	898	2	,	,	PUNCT
inlawrev-2784	898	3	the	the	DET
inlawrev-2784	898	4	conflict	conflict	NOUN
inlawrev-2784	898	5	could	could	AUX
inlawrev-2784	898	6	be	be	AUX
inlawrev-2784	898	7	resolved	resolve	VERB
inlawrev-2784	898	8	by	by	ADP
inlawrev-2784	898	9	the	the	DET
inlawrev-2784	898	10	courts	court	NOUN
inlawrev-2784	898	11	.	.	PUNCT
inlawrev-2784	899	1	if	if	SCONJ
inlawrev-2784	899	2	the	the	DET
inlawrev-2784	899	3	eighth	eighth	ADJ
inlawrev-2784	899	4	circuit	circuit	NOUN
inlawrev-2784	899	5	aligns	align	VERB
inlawrev-2784	899	6	itself	itself	PRON
inlawrev-2784	899	7	with	with	ADP
inlawrev-2784	899	8	kennedy	kennedy	PROPN
inlawrev-2784	899	9	in	in	ADP
inlawrev-2784	899	10	the	the	DET
inlawrev-2784	899	11	mcdonald	mcdonald	NOUN
inlawrev-2784	899	12	case	case	NOUN
inlawrev-2784	899	13	,	,	PUNCT
inlawrev-2784	899	14	although	although	SCONJ
inlawrev-2784	899	15	it	it	PRON
inlawrev-2784	899	16	might	might	AUX
inlawrev-2784	899	17	not	not	PART
inlawrev-2784	899	18	settle	settle	VERB
inlawrev-2784	899	19	the	the	DET
inlawrev-2784	899	20	issue	issue	NOUN
inlawrev-2784	899	21	in	in	ADP
inlawrev-2784	899	22	favor	favor	NOUN
inlawrev-2784	899	23	of	of	ADP
inlawrev-2784	899	24	kennedy	kennedy	PROPN
inlawrev-2784	899	25	in	in	ADP
inlawrev-2784	899	26	other	other	ADJ
inlawrev-2784	899	27	circuits	circuit	NOUN
inlawrev-2784	899	28	,	,	PUNCT
inlawrev-2784	899	29	it	it	PRON
inlawrev-2784	899	30	would	would	AUX
inlawrev-2784	899	31	certainly	certainly	ADV
inlawrev-2784	899	32	bolster	bolster	VERB
inlawrev-2784	899	33	the	the	DET
inlawrev-2784	899	34	support	support	NOUN
inlawrev-2784	899	35	for	for	ADP
inlawrev-2784	899	36	the	the	DET
inlawrev-2784	899	37	kennedy	kennedy	PROPN
inlawrev-2784	899	38	application	application	NOUN
inlawrev-2784	899	39	of	of	ADP
inlawrev-2784	899	40	section	section	NOUN
inlawrev-2784	899	41	2518	2518	NUM
inlawrev-2784	899	42	.	.	PUNCT
inlawrev-2784	900	1	if	if	SCONJ
inlawrev-2784	900	2	the	the	DET
inlawrev-2784	900	3	eighth	eighth	ADJ
inlawrev-2784	900	4	circuit	circuit	NOUN
inlawrev-2784	900	5	holds	hold	VERB
inlawrev-2784	900	6	against	against	ADP
inlawrev-2784	900	7	kennedy	kennedy	PROPN
inlawrev-2784	900	8	in	in	ADP
inlawrev-2784	900	9	the	the	DET
inlawrev-2784	900	10	mcdonald	mcdonald	NOUN
inlawrev-2784	900	11	case	case	NOUN
inlawrev-2784	900	12	,	,	PUNCT
inlawrev-2784	900	13	there	there	PRON
inlawrev-2784	900	14	would	would	AUX
inlawrev-2784	900	15	be	be	AUX
inlawrev-2784	900	16	a	a	DET
inlawrev-2784	900	17	split	split	NOUN
inlawrev-2784	900	18	among	among	ADP
inlawrev-2784	900	19	the	the	DET
inlawrev-2784	900	20	circuits	circuit	NOUN
inlawrev-2784	900	21	.	.	PUNCT
inlawrev-2784	901	1	at	at	ADP
inlawrev-2784	901	2	that	that	DET
inlawrev-2784	901	3	point	point	NOUN
inlawrev-2784	901	4	,	,	PUNCT
inlawrev-2784	901	5	if	if	SCONJ
inlawrev-2784	901	6	congress	congress	PROPN
inlawrev-2784	901	7	or	or	CCONJ
inlawrev-2784	901	8	the	the	DET
inlawrev-2784	901	9	irs	irs	PROPN
inlawrev-2784	901	10	has	have	AUX
inlawrev-2784	901	11	not	not	PART
inlawrev-2784	901	12	taken	take	VERB
inlawrev-2784	901	13	any	any	DET
inlawrev-2784	901	14	action	action	NOUN
inlawrev-2784	901	15	,	,	PUNCT
inlawrev-2784	901	16	the	the	DET
inlawrev-2784	901	17	supreme	supreme	PROPN
inlawrev-2784	901	18	court	court	PROPN
inlawrev-2784	901	19	would	would	AUX
inlawrev-2784	901	20	have	have	VERB
inlawrev-2784	901	21	the	the	DET
inlawrev-2784	901	22	opportunity	opportunity	NOUN
inlawrev-2784	901	23	to	to	PART
inlawrev-2784	901	24	address	address	VERB
inlawrev-2784	901	25	and	and	CCONJ
inlawrev-2784	901	26	settle	settle	VERB
inlawrev-2784	901	27	the	the	DET
inlawrev-2784	901	28	issue	issue	NOUN
inlawrev-2784	901	29	of	of	ADP
inlawrev-2784	901	30	when	when	SCONJ
inlawrev-2784	901	31	the	the	DET
inlawrev-2784	901	32	nine	nine	NUM
inlawrev-2784	901	33	-	-	PUNCT
inlawrev-2784	901	34	month	month	NOUN
inlawrev-2784	901	35	time	time	NOUN
inlawrev-2784	901	36	period	period	NOUN
inlawrev-2784	901	37	in	in	ADP
inlawrev-2784	901	38	section	section	NOUN
inlawrev-2784	901	39	2518	2518	NUM
inlawrev-2784	901	40	begins	begin	VERB
inlawrev-2784	901	41	to	to	PART
inlawrev-2784	901	42	run	run	VERB
inlawrev-2784	901	43	when	when	SCONJ
inlawrev-2784	901	44	disclaiming	disclaim	VERB
inlawrev-2784	901	45	the	the	DET
inlawrev-2784	901	46	survivorship	survivorship	NOUN
inlawrev-2784	901	47	interest	interest	NOUN
inlawrev-2784	901	48	of	of	ADP
inlawrev-2784	901	49	a	a	DET
inlawrev-2784	901	50	joint	joint	ADJ
inlawrev-2784	901	51	tenancy	tenancy	NOUN
inlawrev-2784	901	52	—	—	PUNCT
inlawrev-2784	901	53	at	at	ADP
inlawrev-2784	901	54	the	the	DET
inlawrev-2784	901	55	creation	creation	NOUN
inlawrev-2784	901	56	of	of	ADP
inlawrev-2784	901	57	the	the	DET
inlawrev-2784	901	58	tenancy	tenancy	NOUN
inlawrev-2784	901	59	or	or	CCONJ
inlawrev-2784	901	60	at	at	ADP
inlawrev-2784	901	61	the	the	DET
inlawrev-2784	901	62	death	death	NOUN
inlawrev-2784	901	63	of	of	ADP
inlawrev-2784	901	64	one	one	NUM
inlawrev-2784	901	65	of	of	ADP
inlawrev-2784	901	66	the	the	DET
inlawrev-2784	901	67	joint	joint	ADJ
inlawrev-2784	901	68	tenants	tenant	NOUN
inlawrev-2784	901	69	.	.	PUNCT
inlawrev-2784	902	1	if	if	SCONJ
inlawrev-2784	902	2	the	the	DET
inlawrev-2784	902	3	supreme	supreme	PROPN
inlawrev-2784	902	4	court	court	PROPN
inlawrev-2784	902	5	has	have	VERB
inlawrev-2784	902	6	the	the	DET
inlawrev-2784	902	7	opportunity	opportunity	NOUN
inlawrev-2784	902	8	to	to	PART
inlawrev-2784	902	9	decide	decide	VERB
inlawrev-2784	902	10	this	this	DET
inlawrev-2784	902	11	conflict	conflict	NOUN
inlawrev-2784	902	12	,	,	PUNCT
inlawrev-2784	902	13	it	it	PRON
inlawrev-2784	902	14	should	should	AUX
inlawrev-2784	902	15	recognize	recognize	VERB
inlawrev-2784	902	16	the	the	DET
inlawrev-2784	902	17	realities	reality	NOUN
inlawrev-2784	902	18	of	of	ADP
inlawrev-2784	902	19	modern	modern	ADJ
inlawrev-2784	902	20	joint	joint	ADJ
inlawrev-2784	902	21	tenancy	tenancy	NOUN
inlawrev-2784	902	22	property	property	NOUN
inlawrev-2784	902	23	and	and	CCONJ
inlawrev-2784	902	24	the	the	DET
inlawrev-2784	902	25	congressional	congressional	ADJ
inlawrev-2784	902	26	intent	intent	NOUN
inlawrev-2784	902	27	behind	behind	ADP
inlawrev-2784	902	28	section	section	NOUN
inlawrev-2784	902	29	2518	2518	NUM
inlawrev-2784	902	30	.	.	PUNCT
inlawrev-2784	903	1	in	in	ADP
inlawrev-2784	903	2	doing	do	VERB
inlawrev-2784	903	3	so	so	ADV
inlawrev-2784	903	4	,	,	PUNCT
inlawrev-2784	903	5	the	the	DET
inlawrev-2784	903	6	court	court	NOUN
inlawrev-2784	903	7	should	should	AUX
inlawrev-2784	903	8	affirm	affirm	VERB
inlawrev-2784	903	9	the	the	DET
inlawrev-2784	903	10	holding	holding	NOUN
inlawrev-2784	903	11	in	in	ADP
inlawrev-2784	903	12	kennedy	kennedy	PROPN
inlawrev-2784	903	13	which	which	PRON
inlawrev-2784	903	14	allows	allow	VERB
inlawrev-2784	903	15	the	the	DET
inlawrev-2784	903	16	qualified	qualified	ADJ
inlawrev-2784	903	17	disclaimer	disclaimer	NOUN
inlawrev-2784	903	18	of	of	ADP
inlawrev-2784	903	19	the	the	DET
inlawrev-2784	903	20	survivorship	survivorship	NOUN
inlawrev-2784	903	21	interest	interest	NOUN
inlawrev-2784	903	22	in	in	ADP
inlawrev-2784	903	23	jointly	jointly	ADV
inlawrev-2784	903	24	held	hold	VERB
inlawrev-2784	903	25	property	property	NOUN
inlawrev-2784	903	26	if	if	SCONJ
inlawrev-2784	903	27	made	make	VERB
inlawrev-2784	903	28	within	within	ADP
inlawrev-2784	903	29	nine	nine	NUM
inlawrev-2784	903	30	months	month	NOUN
inlawrev-2784	903	31	of	of	ADP
inlawrev-2784	903	32	the	the	DET
inlawrev-2784	903	33	deceased	deceased	ADJ
inlawrev-2784	903	34	joint	joint	ADJ
inlawrev-2784	903	35	tenant	tenant	NOUN
inlawrev-2784	903	36	's	's	PART
inlawrev-2784	903	37	death	death	NOUN
inlawrev-2784	903	38	.	.	PUNCT
inlawrev-2784	904	1	gary	gary	PROPN
inlawrev-2784	904	2	l.	l.	PROPN
inlawrev-2784	904	3	chapman	chapman	PROPN
inlawrev-2784	904	4	^kennedy	^kennedy	PROPN
inlawrev-2784	904	5	v.	v.	PROPN
inlawrev-2784	904	6	commissioner	commissioner	PROPN
inlawrev-2784	904	7	,	,	PUNCT
inlawrev-2784	904	8	804	804	NUM
inlawrev-2784	904	9	f.2d	f.2d	NOUN
inlawrev-2784	904	10	1332	1332	NUM
inlawrev-2784	904	11	,	,	PUNCT
inlawrev-2784	904	12	1336	1336	NUM
inlawrev-2784	904	13	(	(	PUNCT
inlawrev-2784	904	14	7th	7th	ADJ
inlawrev-2784	904	15	cir	cir	NOUN
inlawrev-2784	904	16	.	.	PUNCT
inlawrev-2784	904	17	1986	1986	NUM
inlawrev-2784	904	18	)	)	PUNCT
inlawrev-2784	904	19	.	.	PUNCT
inlawrev-2784	905	1	^tor	^tor	PROPN
inlawrev-2784	906	1	a	a	DET
inlawrev-2784	906	2	recommended	recommend	VERB
inlawrev-2784	906	3	draft	draft	NOUN
inlawrev-2784	906	4	of	of	ADP
inlawrev-2784	906	5	an	an	DET
inlawrev-2784	906	6	amendment	amendment	NOUN
inlawrev-2784	906	7	reflecting	reflect	VERB
inlawrev-2784	906	8	the	the	DET
inlawrev-2784	906	9	view	view	NOUN
inlawrev-2784	906	10	that	that	SCONJ
inlawrev-2784	906	11	the	the	DET
inlawrev-2784	906	12	survivorship	survivorship	NOUN
inlawrev-2784	906	13	interest	interest	NOUN
inlawrev-2784	906	14	should	should	AUX
inlawrev-2784	906	15	be	be	AUX
inlawrev-2784	906	16	disclaimable	disclaimable	ADJ
inlawrev-2784	906	17	within	within	ADP
inlawrev-2784	906	18	nine	nine	NUM
inlawrev-2784	906	19	months	month	NOUN
inlawrev-2784	906	20	of	of	ADP
inlawrev-2784	906	21	the	the	DET
inlawrev-2784	906	22	deceased	deceased	ADJ
inlawrev-2784	906	23	joint	joint	ADJ
inlawrev-2784	906	24	tenant	tenant	NOUN
inlawrev-2784	906	25	's	's	PART
inlawrev-2784	906	26	death	death	NOUN
inlawrev-2784	906	27	,	,	PUNCT
inlawrev-2784	906	28	see	see	VERB
inlawrev-2784	906	29	uchtmann	uchtmann	NOUN
inlawrev-2784	906	30	,	,	PUNCT
inlawrev-2784	906	31	supra	supra	ADJ
inlawrev-2784	906	32	note	note	NOUN
inlawrev-2784	906	33	47	47	NUM
inlawrev-2784	906	34	,	,	PUNCT
inlawrev-2784	906	35	at	at	ADP
inlawrev-2784	906	36	355	355	NUM
inlawrev-2784	906	37	.	.	PUNCT
inlawrev-2784	907	1	^	^	PUNCT
inlawrev-2784	907	2	°	°	ADP
inlawrev-2784	907	3	^see	^see	ADJ
inlawrev-2784	907	4	supra	supra	ADJ
inlawrev-2784	907	5	text	text	NOUN
inlawrev-2784	907	6	accompanying	accompany	VERB
inlawrev-2784	907	7	notes	note	NOUN
inlawrev-2784	907	8	192	192	NUM
inlawrev-2784	907	9	-	-	SYM
inlawrev-2784	907	10	99	99	NUM
inlawrev-2784	907	11	.	.	PUNCT