id	sid	tid	token	lemma	pos
inlawrev-2932	1	1	indiana	indiana	PROPN
inlawrev-2932	1	2	law	law	PROPN
inlawrev-2932	1	3	review	review	VERB
inlawrev-2932	1	4	agricultural	agricultural	ADJ
inlawrev-2932	1	5	taxation	taxation	NOUN
inlawrev-2932	1	6	selected	select	VERB
inlawrev-2932	1	7	issues	issue	NOUN
inlawrev-2932	2	1	c.	c.	PROPN
inlawrev-2932	2	2	allen	allen	PROPN
inlawrev-2932	2	3	bock	bock	PROPN
inlawrev-2932	2	4	*	*	PUNCT
inlawrev-2932	2	5	philip	philip	PROPN
inlawrev-2932	2	6	e.	e.	PROPN
inlawrev-2932	2	7	harris	harris	PROPN
inlawrev-2932	3	1	*	*	PROPN
inlawrev-2932	3	2	*	*	PROPN
inlawrev-2932	3	3	john	john	PROPN
inlawrev-2932	3	4	deery	deery	PROPN
inlawrev-2932	3	5	-	-	PUNCT
inlawrev-2932	3	6	schmitt	schmitt	PROPN
inlawrev-2932	3	7	*	*	PROPN
inlawrev-2932	3	8	*	*	PUNCT
inlawrev-2932	3	9	i.	i.	PROPN
inlawrev-2932	3	10	alternative	alternative	ADJ
inlawrev-2932	3	11	minimum	minimum	ADJ
inlawrev-2932	3	12	tax	tax	NOUN
inlawrev-2932	3	13	deferred	defer	VERB
inlawrev-2932	3	14	payment	payment	NOUN
inlawrev-2932	3	15	grain	grain	NOUN
inlawrev-2932	3	16	sales	sale	NOUN
inlawrev-2932	3	17	tax	tax	NOUN
inlawrev-2932	3	18	trap	trap	NOUN
inlawrev-2932	3	19	a.	a.	NOUN
inlawrev-2932	3	20	introduction	introduction	NOUN
inlawrev-2932	3	21	cash	cash	NOUN
inlawrev-2932	3	22	-	-	PUNCT
inlawrev-2932	3	23	basis	basis	NOUN
inlawrev-2932	3	24	taxpayers	taxpayer	NOUN
inlawrev-2932	3	25	must	must	AUX
inlawrev-2932	3	26	recognize	recognize	VERB
inlawrev-2932	3	27	income	income	NOUN
inlawrev-2932	3	28	from	from	ADP
inlawrev-2932	3	29	the	the	DET
inlawrev-2932	3	30	sale	sale	NOUN
inlawrev-2932	3	31	of	of	ADP
inlawrev-2932	3	32	property	property	NOUN
inlawrev-2932	3	33	in	in	ADP
inlawrev-2932	3	34	the	the	DET
inlawrev-2932	3	35	taxable	taxable	ADJ
inlawrev-2932	3	36	year	year	NOUN
inlawrev-2932	3	37	in	in	ADP
inlawrev-2932	3	38	which	which	PRON
inlawrev-2932	3	39	they	they	PRON
inlawrev-2932	3	40	actually	actually	ADV
inlawrev-2932	3	41	or	or	CCONJ
inlawrev-2932	3	42	constructively	constructively	ADV
inlawrev-2932	3	43	receive	receive	VERB
inlawrev-2932	3	44	payment	payment	NOUN
inlawrev-2932	3	45	for	for	ADP
inlawrev-2932	3	46	the	the	DET
inlawrev-2932	3	47	property	property	NOUN
inlawrev-2932	3	48	.	.	PUNCT
inlawrev-2932	3	49	'	'	PUNCT
inlawrev-2932	4	1	treasury	treasury	NOUN
inlawrev-2932	4	2	regulation	regulation	NOUN
inlawrev-2932	4	3	§	§	PROPN
inlawrev-2932	4	4	1.451	1.451	NUM
inlawrev-2932	4	5	-2(a	-2(a	NOUN
inlawrev-2932	4	6	)	)	PUNCT
inlawrev-2932	4	7	provides	provide	VERB
inlawrev-2932	4	8	that	that	SCONJ
inlawrev-2932	4	9	taxpayers	taxpayer	NOUN
inlawrev-2932	4	10	must	must	AUX
inlawrev-2932	4	11	declare	declare	VERB
inlawrev-2932	4	12	"	"	PUNCT
inlawrev-2932	4	13	constructive	constructive	ADJ
inlawrev-2932	4	14	income	income	NOUN
inlawrev-2932	4	15	*	*	NOUN
inlawrev-2932	4	16	'	'	PUNCT
inlawrev-2932	4	17	in	in	ADP
inlawrev-2932	4	18	the	the	DET
inlawrev-2932	4	19	taxable	taxable	ADJ
inlawrev-2932	4	20	year	year	NOUN
inlawrev-2932	4	21	that	that	PRON
inlawrev-2932	4	22	the	the	DET
inlawrev-2932	4	23	income	income	NOUN
inlawrev-2932	4	24	was	be	AUX
inlawrev-2932	4	25	set	set	VERB
inlawrev-2932	4	26	aside	aside	ADV
inlawrev-2932	4	27	or	or	CCONJ
inlawrev-2932	4	28	was	be	AUX
inlawrev-2932	4	29	made	make	VERB
inlawrev-2932	4	30	available	available	ADJ
inlawrev-2932	4	31	for	for	ADP
inlawrev-2932	4	32	the	the	DET
inlawrev-2932	4	33	taxpayer	taxpayer	NOUN
inlawrev-2932	4	34	,	,	PUNCT
inlawrev-2932	4	35	even	even	ADV
inlawrev-2932	4	36	though	though	SCONJ
inlawrev-2932	4	37	the	the	DET
inlawrev-2932	4	38	taxpayer	taxpayer	NOUN
inlawrev-2932	4	39	did	do	AUX
inlawrev-2932	4	40	not	not	PART
inlawrev-2932	4	41	actually	actually	ADV
inlawrev-2932	4	42	possess	possess	VERB
inlawrev-2932	4	43	the	the	DET
inlawrev-2932	4	44	income	income	NOUN
inlawrev-2932	4	45	,	,	PUNCT
inlawrev-2932	4	46	unless	unless	SCONJ
inlawrev-2932	4	47	the	the	DET
inlawrev-2932	4	48	taxpayer	taxpayer	NOUN
inlawrev-2932	4	49	's	's	PART
inlawrev-2932	4	50	ability	ability	NOUN
inlawrev-2932	4	51	to	to	PART
inlawrev-2932	4	52	recover	recover	VERB
inlawrev-2932	4	53	the	the	DET
inlawrev-2932	4	54	money	money	NOUN
inlawrev-2932	4	55	was	be	AUX
inlawrev-2932	4	56	substantially	substantially	ADV
inlawrev-2932	4	57	limited.^	limited.^	X
inlawrev-2932	4	58	the	the	DET
inlawrev-2932	4	59	internal	internal	ADJ
inlawrev-2932	4	60	revenue	revenue	NOUN
inlawrev-2932	4	61	service	service	NOUN
inlawrev-2932	4	62	(	(	PUNCT
inlawrev-2932	4	63	i.r.s	i.r.s	NOUN
inlawrev-2932	4	64	.	.	PUNCT
inlawrev-2932	4	65	)	)	PUNCT
inlawrev-2932	4	66	has	have	AUX
inlawrev-2932	4	67	approved	approve	VERB
inlawrev-2932	4	68	,	,	PUNCT
inlawrev-2932	4	69	in	in	ADP
inlawrev-2932	4	70	some	some	DET
inlawrev-2932	4	71	circumstances	circumstance	NOUN
inlawrev-2932	4	72	,	,	PUNCT
inlawrev-2932	4	73	a	a	DET
inlawrev-2932	4	74	farmer	farmer	NOUN
inlawrev-2932	4	75	's	's	PART
inlawrev-2932	4	76	practice	practice	NOUN
inlawrev-2932	4	77	of	of	ADP
inlawrev-2932	4	78	deferring	defer	VERB
inlawrev-2932	4	79	recognition	recognition	NOUN
inlawrev-2932	4	80	of	of	ADP
inlawrev-2932	4	81	income	income	NOUN
inlawrev-2932	4	82	from	from	ADP
inlawrev-2932	4	83	sales	sale	NOUN
inlawrev-2932	4	84	of	of	ADP
inlawrev-2932	4	85	crops	crop	NOUN
inlawrev-2932	4	86	or	or	CCONJ
inlawrev-2932	4	87	livestock	livestock	NOUN
inlawrev-2932	4	88	by	by	ADP
inlawrev-2932	4	89	entering	enter	VERB
inlawrev-2932	4	90	into	into	ADP
inlawrev-2932	4	91	deferred	deferred	ADJ
inlawrev-2932	4	92	payment	payment	NOUN
inlawrev-2932	4	93	contracts.^	contracts.^	NOUN
inlawrev-2932	4	94	in	in	ADP
inlawrev-2932	4	95	addition	addition	NOUN
inlawrev-2932	4	96	,	,	PUNCT
inlawrev-2932	4	97	a	a	DET
inlawrev-2932	4	98	farmer	farmer	NOUN
inlawrev-2932	4	99	may	may	AUX
inlawrev-2932	4	100	be	be	AUX
inlawrev-2932	4	101	able	able	ADJ
inlawrev-2932	4	102	to	to	PART
inlawrev-2932	4	103	defer	defer	VERB
inlawrev-2932	4	104	recognition	recognition	NOUN
inlawrev-2932	4	105	of	of	ADP
inlawrev-2932	4	106	income	income	NOUN
inlawrev-2932	4	107	for	for	ADP
inlawrev-2932	4	108	regular	regular	ADJ
inlawrev-2932	4	109	tax	tax	NOUN
inlawrev-2932	4	110	purposes	purpose	NOUN
inlawrev-2932	4	111	,	,	PUNCT
inlawrev-2932	4	112	though	though	SCONJ
inlawrev-2932	4	113	not	not	PART
inlawrev-2932	4	114	for	for	ADP
inlawrev-2932	4	115	purposes	purpose	NOUN
inlawrev-2932	4	116	of	of	ADP
inlawrev-2932	4	117	alternative	alternative	ADJ
inlawrev-2932	4	118	minimum	minimum	ADJ
inlawrev-2932	4	119	taxes	taxis	NOUN
inlawrev-2932	4	120	,	,	PUNCT
inlawrev-2932	4	121	"	"	PUNCT
inlawrev-2932	4	122	*	*	PUNCT
inlawrev-2932	4	123	if	if	SCONJ
inlawrev-2932	4	124	the	the	DET
inlawrev-2932	4	125	farmer	farmer	NOUN
inlawrev-2932	4	126	enters	enter	VERB
inlawrev-2932	4	127	into	into	ADP
inlawrev-2932	4	128	a	a	DET
inlawrev-2932	4	129	*	*	ADJ
inlawrev-2932	4	130	professor	professor	NOUN
inlawrev-2932	4	131	of	of	ADP
inlawrev-2932	4	132	agricultural	agricultural	ADJ
inlawrev-2932	4	133	law	law	NOUN
inlawrev-2932	4	134	,	,	PUNCT
inlawrev-2932	4	135	university	university	NOUN
inlawrev-2932	4	136	of	of	ADP
inlawrev-2932	4	137	illinois	illinois	PROPN
inlawrev-2932	4	138	.	.	PUNCT
inlawrev-2932	5	1	*	*	PUNCT
inlawrev-2932	5	2	*	*	PUNCT
inlawrev-2932	5	3	associate	associate	ADJ
inlawrev-2932	5	4	professor	professor	NOUN
inlawrev-2932	5	5	of	of	ADP
inlawrev-2932	5	6	agricultural	agricultural	ADJ
inlawrev-2932	5	7	economics	economic	NOUN
inlawrev-2932	5	8	and	and	CCONJ
inlawrev-2932	5	9	law	law	NOUN
inlawrev-2932	5	10	,	,	PUNCT
inlawrev-2932	5	11	university	university	PROPN
inlawrev-2932	5	12	of	of	ADP
inlawrev-2932	5	13	wisconsin	wisconsin	PROPN
inlawrev-2932	5	14	-	-	PUNCT
inlawrev-2932	5	15	madison	madison	PROPN
inlawrev-2932	5	16	.	.	PUNCT
inlawrev-2932	6	1	*	*	PUNCT
inlawrev-2932	6	2	*	*	PUNCT
inlawrev-2932	6	3	*	*	PUNCT
inlawrev-2932	6	4	research	research	NOUN
inlawrev-2932	6	5	assistant	assistant	NOUN
inlawrev-2932	6	6	,	,	PUNCT
inlawrev-2932	6	7	agricultural	agricultural	ADJ
inlawrev-2932	6	8	law	law	NOUN
inlawrev-2932	6	9	,	,	PUNCT
inlawrev-2932	6	10	university	university	NOUN
inlawrev-2932	6	11	of	of	ADP
inlawrev-2932	6	12	illinois	illinois	PROPN
inlawrev-2932	6	13	.	.	PROPN
inlawrev-2932	7	1	1	1	X
inlawrev-2932	7	2	.	.	X
inlawrev-2932	7	3	i.r.c	i.r.c	NOUN
inlawrev-2932	7	4	.	.	PUNCT
inlawrev-2932	8	1	§	§	PROPN
inlawrev-2932	8	2	451(a	451(a	PROPN
inlawrev-2932	8	3	)	)	PUNCT
inlawrev-2932	8	4	(	(	PUNCT
inlawrev-2932	8	5	1988	1988	NUM
inlawrev-2932	8	6	)	)	PUNCT
inlawrev-2932	8	7	;	;	PUNCT
inlawrev-2932	9	1	treas	treas	PROPN
inlawrev-2932	9	2	.	.	PUNCT
inlawrev-2932	10	1	reg	reg	PROPN
inlawrev-2932	10	2	.	.	PUNCT
inlawrev-2932	11	1	§	§	PROPN
inlawrev-2932	11	2	1.451	1.451	NUM
inlawrev-2932	11	3	-	-	PUNCT
inlawrev-2932	11	4	l(a	l(a	NOUN
inlawrev-2932	11	5	)	)	PUNCT
inlawrev-2932	11	6	(	(	PUNCT
inlawrev-2932	11	7	as	as	SCONJ
inlawrev-2932	11	8	amended	amend	VERB
inlawrev-2932	11	9	in	in	ADP
inlawrev-2932	11	10	1978	1978	NUM
inlawrev-2932	11	11	)	)	PUNCT
inlawrev-2932	11	12	.	.	PUNCT
inlawrev-2932	12	1	2	2	X
inlawrev-2932	12	2	.	.	X
inlawrev-2932	12	3	treas	treas	PROPN
inlawrev-2932	12	4	.	.	PUNCT
inlawrev-2932	13	1	reg	reg	PROPN
inlawrev-2932	13	2	.	.	PUNCT
inlawrev-2932	14	1	§	§	PROPN
inlawrev-2932	14	2	1.451	1.451	NUM
inlawrev-2932	14	3	-2(a	-2(a	NOUN
inlawrev-2932	14	4	)	)	PUNCT
inlawrev-2932	14	5	(	(	PUNCT
inlawrev-2932	14	6	as	as	SCONJ
inlawrev-2932	14	7	amended	amend	VERB
inlawrev-2932	14	8	in	in	ADP
inlawrev-2932	14	9	1979	1979	NUM
inlawrev-2932	14	10	)	)	PUNCT
inlawrev-2932	14	11	.	.	PUNCT
inlawrev-2932	15	1	the	the	DET
inlawrev-2932	15	2	regulation	regulation	NOUN
inlawrev-2932	15	3	states	state	VERB
inlawrev-2932	15	4	in	in	ADP
inlawrev-2932	15	5	part	part	NOUN
inlawrev-2932	15	6	:	:	PUNCT
inlawrev-2932	15	7	income	income	NOUN
inlawrev-2932	15	8	although	although	SCONJ
inlawrev-2932	15	9	not	not	PART
inlawrev-2932	15	10	actually	actually	ADV
inlawrev-2932	15	11	reduced	reduce	VERB
inlawrev-2932	15	12	to	to	ADP
inlawrev-2932	15	13	a	a	DET
inlawrev-2932	15	14	taxpayer	taxpayer	NOUN
inlawrev-2932	15	15	's	's	PART
inlawrev-2932	15	16	possession	possession	NOUN
inlawrev-2932	15	17	is	be	AUX
inlawrev-2932	15	18	constructively	constructively	ADV
inlawrev-2932	15	19	received	receive	VERB
inlawrev-2932	15	20	by	by	ADP
inlawrev-2932	15	21	him	he	PRON
inlawrev-2932	15	22	in	in	ADP
inlawrev-2932	15	23	the	the	DET
inlawrev-2932	15	24	taxable	taxable	ADJ
inlawrev-2932	15	25	year	year	NOUN
inlawrev-2932	15	26	during	during	ADP
inlawrev-2932	15	27	which	which	PRON
inlawrev-2932	15	28	it	it	PRON
inlawrev-2932	15	29	is	be	AUX
inlawrev-2932	15	30	credited	credit	VERB
inlawrev-2932	15	31	to	to	ADP
inlawrev-2932	15	32	his	his	PRON
inlawrev-2932	15	33	account	account	NOUN
inlawrev-2932	15	34	,	,	PUNCT
inlawrev-2932	15	35	set	set	VERB
inlawrev-2932	15	36	apart	apart	ADV
inlawrev-2932	15	37	for	for	ADP
inlawrev-2932	15	38	him	he	PRON
inlawrev-2932	15	39	,	,	PUNCT
inlawrev-2932	15	40	or	or	CCONJ
inlawrev-2932	15	41	otherwise	otherwise	ADV
inlawrev-2932	15	42	made	make	VERB
inlawrev-2932	15	43	available	available	ADJ
inlawrev-2932	15	44	so	so	SCONJ
inlawrev-2932	15	45	that	that	SCONJ
inlawrev-2932	15	46	he	he	PRON
inlawrev-2932	15	47	may	may	AUX
inlawrev-2932	15	48	draw	draw	VERB
inlawrev-2932	15	49	upon	upon	SCONJ
inlawrev-2932	15	50	it	it	PRON
inlawrev-2932	15	51	at	at	ADP
inlawrev-2932	15	52	any	any	DET
inlawrev-2932	15	53	time	time	NOUN
inlawrev-2932	15	54	,	,	PUNCT
inlawrev-2932	15	55	or	or	CCONJ
inlawrev-2932	15	56	so	so	SCONJ
inlawrev-2932	15	57	that	that	SCONJ
inlawrev-2932	15	58	he	he	PRON
inlawrev-2932	15	59	could	could	AUX
inlawrev-2932	15	60	have	have	AUX
inlawrev-2932	15	61	drawn	draw	VERB
inlawrev-2932	15	62	upon	upon	SCONJ
inlawrev-2932	15	63	it	it	PRON
inlawrev-2932	15	64	during	during	ADP
inlawrev-2932	15	65	the	the	DET
inlawrev-2932	15	66	taxable	taxable	ADJ
inlawrev-2932	15	67	year	year	NOUN
inlawrev-2932	15	68	if	if	SCONJ
inlawrev-2932	15	69	notice	notice	NOUN
inlawrev-2932	15	70	of	of	ADP
inlawrev-2932	15	71	intention	intention	NOUN
inlawrev-2932	15	72	to	to	PART
inlawrev-2932	15	73	withdraw	withdraw	VERB
inlawrev-2932	15	74	had	have	AUX
inlawrev-2932	15	75	been	be	AUX
inlawrev-2932	15	76	given	give	VERB
inlawrev-2932	15	77	.	.	PUNCT
inlawrev-2932	16	1	however	however	ADV
inlawrev-2932	16	2	,	,	PUNCT
inlawrev-2932	16	3	income	income	NOUN
inlawrev-2932	16	4	is	be	AUX
inlawrev-2932	16	5	not	not	PART
inlawrev-2932	16	6	constructively	constructively	ADV
inlawrev-2932	16	7	received	receive	VERB
inlawrev-2932	16	8	if	if	SCONJ
inlawrev-2932	16	9	the	the	DET
inlawrev-2932	16	10	taxpayer	taxpayer	NOUN
inlawrev-2932	16	11	's	's	PART
inlawrev-2932	16	12	control	control	NOUN
inlawrev-2932	16	13	of	of	ADP
inlawrev-2932	16	14	its	its	PRON
inlawrev-2932	16	15	receipt	receipt	NOUN
inlawrev-2932	16	16	is	be	AUX
inlawrev-2932	16	17	subject	subject	ADJ
inlawrev-2932	16	18	to	to	ADP
inlawrev-2932	16	19	substantial	substantial	ADJ
inlawrev-2932	16	20	limitations	limitation	NOUN
inlawrev-2932	16	21	or	or	CCONJ
inlawrev-2932	16	22	restrictions	restriction	NOUN
inlawrev-2932	16	23	.	.	PUNCT
inlawrev-2932	17	1	i	i	PRON
inlawrev-2932	17	2	d.	d.	PROPN
inlawrev-2932	17	3	3	3	X
inlawrev-2932	17	4	.	.	PUNCT
inlawrev-2932	18	1	see	see	VERB
inlawrev-2932	18	2	,	,	PUNCT
inlawrev-2932	18	3	e.g.	e.g.	ADV
inlawrev-2932	18	4	,	,	PUNCT
inlawrev-2932	18	5	rev	rev	PROPN
inlawrev-2932	18	6	.	.	PROPN
inlawrev-2932	19	1	rul	rul	PROPN
inlawrev-2932	19	2	.	.	PUNCT
inlawrev-2932	20	1	58	58	NUM
inlawrev-2932	20	2	-	-	SYM
inlawrev-2932	20	3	162	162	NUM
inlawrev-2932	20	4	,	,	PUNCT
inlawrev-2932	20	5	1958	1958	NUM
inlawrev-2932	20	6	-	-	SYM
inlawrev-2932	20	7	1	1	NUM
inlawrev-2932	20	8	c.b	c.b	PROPN
inlawrev-2932	20	9	.	.	PROPN
inlawrev-2932	20	10	234	234	NUM
inlawrev-2932	20	11	.	.	PUNCT
inlawrev-2932	21	1	a	a	DET
inlawrev-2932	21	2	deferred	defer	VERB
inlawrev-2932	21	3	payment	payment	NOUN
inlawrev-2932	21	4	contract	contract	NOUN
inlawrev-2932	21	5	is	be	AUX
inlawrev-2932	21	6	*	*	PUNCT
inlawrev-2932	21	7	*	*	DET
inlawrev-2932	21	8	an	an	DET
inlawrev-2932	21	9	agreement	agreement	NOUN
inlawrev-2932	21	10	,	,	PUNCT
inlawrev-2932	21	11	usually	usually	ADV
inlawrev-2932	21	12	in	in	ADP
inlawrev-2932	21	13	writing	writing	NOUN
inlawrev-2932	21	14	,	,	PUNCT
inlawrev-2932	21	15	between	between	ADP
inlawrev-2932	21	16	the	the	DET
inlawrev-2932	21	17	farmer	farmer	NOUN
inlawrev-2932	21	18	and	and	CCONJ
inlawrev-2932	21	19	the	the	DET
inlawrev-2932	21	20	purchaser	purchaser	NOUN
inlawrev-2932	21	21	or	or	CCONJ
inlawrev-2932	21	22	processor	processor	NOUN
inlawrev-2932	21	23	of	of	ADP
inlawrev-2932	21	24	his	his	PRON
inlawrev-2932	21	25	crops	crop	NOUN
inlawrev-2932	21	26	to	to	PART
inlawrev-2932	21	27	postpone	postpone	VERB
inlawrev-2932	21	28	payment	payment	NOUN
inlawrev-2932	21	29	from	from	ADP
inlawrev-2932	21	30	one	one	NUM
inlawrev-2932	21	31	taxable	taxable	ADJ
inlawrev-2932	21	32	year	year	NOUN
inlawrev-2932	21	33	into	into	ADP
inlawrev-2932	21	34	a	a	DET
inlawrev-2932	21	35	later	later	ADJ
inlawrev-2932	21	36	year	year	NOUN
inlawrev-2932	21	37	.	.	PUNCT
inlawrev-2932	21	38	"	"	PUNCT
inlawrev-2932	22	1	fishman	fishman	PROPN
inlawrev-2932	22	2	,	,	PUNCT
inlawrev-2932	22	3	revised	revise	VERB
inlawrev-2932	22	4	installment	installment	NOUN
inlawrev-2932	22	5	provisions	provision	NOUN
inlawrev-2932	22	6	breathe	breathe	VERB
inlawrev-2932	22	7	new	new	ADJ
inlawrev-2932	22	8	life	life	NOUN
inlawrev-2932	22	9	into	into	ADP
inlawrev-2932	22	10	farmers	farmer	NOUN
inlawrev-2932	22	11	'	'	PART
inlawrev-2932	22	12	deferred	defer	VERB
inlawrev-2932	22	13	-	-	PUNCT
inlawrev-2932	22	14	payment	payment	NOUN
inlawrev-2932	22	15	contracts	contract	NOUN
inlawrev-2932	22	16	,	,	PUNCT
inlawrev-2932	22	17	54	54	NUM
inlawrev-2932	22	18	j.	j.	NOUN
inlawrev-2932	22	19	tax'n	tax'n	ADP
inlawrev-2932	22	20	94	94	NUM
inlawrev-2932	22	21	,	,	PUNCT
inlawrev-2932	22	22	94	94	NUM
inlawrev-2932	22	23	(	(	PUNCT
inlawrev-2932	22	24	1981	1981	NUM
inlawrev-2932	22	25	)	)	PUNCT
inlawrev-2932	22	26	.	.	PUNCT
inlawrev-2932	23	1	4	4	X
inlawrev-2932	23	2	.	.	X
inlawrev-2932	23	3	i.r.c	i.r.c	NOUN
inlawrev-2932	23	4	.	.	PUNCT
inlawrev-2932	24	1	§	§	PROPN
inlawrev-2932	24	2	56(a)(6	56(a)(6	NUM
inlawrev-2932	24	3	)	)	PUNCT
inlawrev-2932	24	4	(	(	PUNCT
inlawrev-2932	24	5	1988	1988	NUM
inlawrev-2932	24	6	)	)	PUNCT
inlawrev-2932	24	7	.	.	PUNCT
inlawrev-2932	25	1	1430	1430	NUM
inlawrev-2932	25	2	indiana	indiana	PROPN
inlawrev-2932	25	3	law	law	PROPN
inlawrev-2932	25	4	review	review	NOUN
inlawrev-2932	25	5	[	[	X
inlawrev-2932	25	6	vol	vol	NOUN
inlawrev-2932	25	7	.	.	PUNCT
inlawrev-2932	26	1	24:1429	24:1429	NUM
inlawrev-2932	26	2	qualified	qualified	ADJ
inlawrev-2932	26	3	installment	installment	NOUN
inlawrev-2932	26	4	sale.^	sale.^	NOUN
inlawrev-2932	26	5	the	the	DET
inlawrev-2932	26	6	following	follow	VERB
inlawrev-2932	26	7	two	two	NUM
inlawrev-2932	26	8	sections	section	NOUN
inlawrev-2932	26	9	describe	describe	VERB
inlawrev-2932	26	10	these	these	DET
inlawrev-2932	26	11	practices	practice	NOUN
inlawrev-2932	26	12	and	and	CCONJ
inlawrev-2932	26	13	potential	potential	ADJ
inlawrev-2932	26	14	pitfalls	pitfall	NOUN
inlawrev-2932	26	15	.	.	PUNCT
inlawrev-2932	27	1	b.	b.	PROPN
inlawrev-2932	27	2	deferred	defer	VERB
inlawrev-2932	27	3	-	-	PUNCT
inlawrev-2932	27	4	payment	payment	NOUN
inlawrev-2932	27	5	contracts	contract	NOUN
inlawrev-2932	27	6	if	if	SCONJ
inlawrev-2932	27	7	a	a	DET
inlawrev-2932	27	8	cash	cash	NOUN
inlawrev-2932	27	9	-	-	PUNCT
inlawrev-2932	27	10	basis	basis	NOUN
inlawrev-2932	27	11	farmer	farmer	NOUN
inlawrev-2932	27	12	or	or	CCONJ
inlawrev-2932	27	13	rancher	rancher	NOUN
inlawrev-2932	27	14	enters	enter	VERB
inlawrev-2932	27	15	into	into	ADP
inlawrev-2932	27	16	a	a	DET
inlawrev-2932	27	17	written	write	VERB
inlawrev-2932	27	18	deferred	defer	VERB
inlawrev-2932	27	19	-	-	PUNCT
inlawrev-2932	27	20	payment	payment	NOUN
inlawrev-2932	27	21	contract	contract	NOUN
inlawrev-2932	27	22	with	with	ADP
inlawrev-2932	27	23	the	the	DET
inlawrev-2932	27	24	purchaser	purchaser	NOUN
inlawrev-2932	27	25	of	of	ADP
inlawrev-2932	27	26	crops	crop	NOUN
inlawrev-2932	27	27	or	or	CCONJ
inlawrev-2932	27	28	livestock	livestock	NOUN
inlawrev-2932	27	29	that	that	PRON
inlawrev-2932	27	30	calls	call	VERB
inlawrev-2932	27	31	for	for	ADP
inlawrev-2932	27	32	payment	payment	NOUN
inlawrev-2932	27	33	at	at	ADP
inlawrev-2932	27	34	a	a	DET
inlawrev-2932	27	35	certain	certain	ADJ
inlawrev-2932	27	36	time	time	NOUN
inlawrev-2932	27	37	in	in	ADP
inlawrev-2932	27	38	the	the	DET
inlawrev-2932	27	39	subsequent	subsequent	ADJ
inlawrev-2932	27	40	year	year	NOUN
inlawrev-2932	27	41	and	and	CCONJ
inlawrev-2932	27	42	is	be	AUX
inlawrev-2932	27	43	also	also	ADV
inlawrev-2932	27	44	not	not	PART
inlawrev-2932	27	45	assignable	assignable	ADJ
inlawrev-2932	27	46	or	or	CCONJ
inlawrev-2932	27	47	usable	usable	ADJ
inlawrev-2932	27	48	as	as	ADP
inlawrev-2932	27	49	collateral	collateral	NOUN
inlawrev-2932	27	50	for	for	ADP
inlawrev-2932	27	51	a	a	DET
inlawrev-2932	27	52	loan,^	loan,^	PROPN
inlawrev-2932	27	53	the	the	DET
inlawrev-2932	27	54	farmer	farmer	NOUN
inlawrev-2932	27	55	may	may	AUX
inlawrev-2932	27	56	report	report	VERB
inlawrev-2932	27	57	the	the	DET
inlawrev-2932	27	58	income	income	NOUN
inlawrev-2932	27	59	in	in	ADP
inlawrev-2932	27	60	the	the	DET
inlawrev-2932	27	61	subsequent	subsequent	ADJ
inlawrev-2932	27	62	year.^	year.^	NOUN
inlawrev-2932	27	63	this	this	DET
inlawrev-2932	27	64	deferred	defer	VERB
inlawrev-2932	27	65	-	-	PUNCT
inlawrev-2932	27	66	payment	payment	NOUN
inlawrev-2932	27	67	contract	contract	NOUN
inlawrev-2932	27	68	delays	delay	VERB
inlawrev-2932	27	69	the	the	DET
inlawrev-2932	27	70	constructive	constructive	ADJ
inlawrev-2932	27	71	receipt	receipt	NOUN
inlawrev-2932	27	72	of	of	ADP
inlawrev-2932	27	73	the	the	DET
inlawrev-2932	27	74	income	income	NOUN
inlawrev-2932	27	75	until	until	ADP
inlawrev-2932	27	76	the	the	DET
inlawrev-2932	27	77	year	year	NOUN
inlawrev-2932	27	78	in	in	ADP
inlawrev-2932	27	79	which	which	PRON
inlawrev-2932	27	80	the	the	DET
inlawrev-2932	27	81	taxpayer	taxpayer	NOUN
inlawrev-2932	27	82	receives	receive	VERB
inlawrev-2932	27	83	payment	payment	NOUN
inlawrev-2932	27	84	for	for	ADP
inlawrev-2932	27	85	the	the	DET
inlawrev-2932	27	86	property	property	NOUN
inlawrev-2932	27	87	.	.	PUNCT
inlawrev-2932	28	1	®	®	NOUN
inlawrev-2932	28	2	the	the	DET
inlawrev-2932	28	3	contract	contract	NOUN
inlawrev-2932	28	4	must	must	AUX
inlawrev-2932	28	5	be	be	AUX
inlawrev-2932	28	6	a	a	DET
inlawrev-2932	28	7	bona	bona	ADJ
inlawrev-2932	28	8	fide	fide	ADJ
inlawrev-2932	28	9	arm	arm	NOUN
inlawrev-2932	28	10	's	's	PART
inlawrev-2932	28	11	length	length	NOUN
inlawrev-2932	28	12	agreement	agreement	NOUN
inlawrev-2932	28	13	and	and	CCONJ
inlawrev-2932	28	14	also	also	ADV
inlawrev-2932	28	15	must	must	AUX
inlawrev-2932	28	16	be	be	AUX
inlawrev-2932	28	17	entered	enter	VERB
inlawrev-2932	28	18	into	into	ADP
inlawrev-2932	28	19	before	before	SCONJ
inlawrev-2932	28	20	the	the	DET
inlawrev-2932	28	21	crop	crop	NOUN
inlawrev-2932	28	22	is	be	AUX
inlawrev-2932	28	23	delivered	deliver	VERB
inlawrev-2932	28	24	to	to	ADP
inlawrev-2932	28	25	the	the	DET
inlawrev-2932	28	26	purchaser.^	purchaser.^	NOUN
inlawrev-2932	28	27	in	in	ADP
inlawrev-2932	28	28	revenue	revenue	NOUN
inlawrev-2932	28	29	ruling	rule	VERB
inlawrev-2932	28	30	58	58	NUM
inlawrev-2932	28	31	-	-	SYM
inlawrev-2932	28	32	162	162	NUM
inlawrev-2932	28	33	,	,	PUNCT
inlawrev-2932	28	34	the	the	DET
inlawrev-2932	28	35	farmer	farmer	NOUN
inlawrev-2932	28	36	entered	enter	VERB
inlawrev-2932	28	37	into	into	ADP
inlawrev-2932	28	38	deferred	defer	VERB
inlawrev-2932	28	39	-	-	PUNCT
inlawrev-2932	28	40	payment	payment	NOUN
inlawrev-2932	28	41	contracts	contract	NOUN
inlawrev-2932	28	42	with	with	ADP
inlawrev-2932	28	43	a	a	DET
inlawrev-2932	28	44	commercial	commercial	ADJ
inlawrev-2932	28	45	grain	grain	NOUN
inlawrev-2932	28	46	elevator	elevator	NOUN
inlawrev-2932	28	47	that	that	PRON
inlawrev-2932	28	48	provided	provide	VERB
inlawrev-2932	28	49	the	the	DET
inlawrev-2932	28	50	farmer	farmer	NOUN
inlawrev-2932	28	51	would	would	AUX
inlawrev-2932	28	52	"	"	PUNCT
inlawrev-2932	28	53	receive	receive	VERB
inlawrev-2932	28	54	payment	payment	NOUN
inlawrev-2932	28	55	for	for	ADP
inlawrev-2932	28	56	this	this	DET
inlawrev-2932	28	57	grain	grain	NOUN
inlawrev-2932	28	58	on	on	ADP
inlawrev-2932	28	59	january	january	PROPN
inlawrev-2932	28	60	-	-	PUNCT
inlawrev-2932	28	61	,	,	PUNCT
inlawrev-2932	28	62	19	19	NUM
inlawrev-2932	28	63	—	—	PUNCT
inlawrev-2932	28	64	^^^	^^^	VERB
inlawrev-2932	28	65	the	the	DET
inlawrev-2932	28	66	i.r.s	i.r.	NOUN
inlawrev-2932	28	67	.	.	PUNCT
inlawrev-2932	28	68	ruled	rule	VERB
inlawrev-2932	28	69	that	that	SCONJ
inlawrev-2932	28	70	because	because	SCONJ
inlawrev-2932	28	71	the	the	DET
inlawrev-2932	28	72	farmer	farmer	NOUN
inlawrev-2932	28	73	's	's	PART
inlawrev-2932	28	74	contract	contract	NOUN
inlawrev-2932	28	75	was	be	AUX
inlawrev-2932	28	76	an	an	DET
inlawrev-2932	28	77	arm	arm	NOUN
inlawrev-2932	28	78	's	's	PART
inlawrev-2932	28	79	length	length	NOUN
inlawrev-2932	28	80	agreement	agreement	NOUN
inlawrev-2932	28	81	and	and	CCONJ
inlawrev-2932	28	82	did	do	AUX
inlawrev-2932	28	83	not	not	PART
inlawrev-2932	28	84	entitle	entitle	VERB
inlawrev-2932	28	85	the	the	DET
inlawrev-2932	28	86	farmer	farmer	NOUN
inlawrev-2932	28	87	to	to	ADP
inlawrev-2932	28	88	payment	payment	NOUN
inlawrev-2932	28	89	until	until	ADP
inlawrev-2932	28	90	a	a	DET
inlawrev-2932	28	91	fixed	fix	VERB
inlawrev-2932	28	92	date	date	NOUN
inlawrev-2932	28	93	in	in	ADP
inlawrev-2932	28	94	the	the	DET
inlawrev-2932	28	95	subsequent	subsequent	ADJ
inlawrev-2932	28	96	year	year	NOUN
inlawrev-2932	28	97	,	,	PUNCT
inlawrev-2932	28	98	the	the	DET
inlawrev-2932	28	99	contract	contract	NOUN
inlawrev-2932	28	100	did	do	AUX
inlawrev-2932	28	101	not	not	PART
inlawrev-2932	28	102	constitute	constitute	VERB
inlawrev-2932	28	103	constructive	constructive	ADJ
inlawrev-2932	28	104	income	income	NOUN
inlawrev-2932	28	105	under	under	ADP
inlawrev-2932	28	106	treasury	treasury	NOUN
inlawrev-2932	28	107	regulation	regulation	NOUN
inlawrev-2932	28	108	§	§	PROPN
inlawrev-2932	28	109	1.451	1.451	NUM
inlawrev-2932	28	110	-2(a	-2(a	NOUN
inlawrev-2932	28	111	)	)	PUNCT
inlawrev-2932	28	112	.	.	PUNCT
inlawrev-2932	28	113	"	"	PUNCT
inlawrev-2932	29	1	a	a	DET
inlawrev-2932	29	2	written	write	VERB
inlawrev-2932	29	3	contract	contract	NOUN
inlawrev-2932	29	4	complying	comply	VERB
inlawrev-2932	29	5	with	with	ADP
inlawrev-2932	29	6	the	the	DET
inlawrev-2932	29	7	requirement	requirement	NOUN
inlawrev-2932	29	8	of	of	ADP
inlawrev-2932	29	9	revenue	revenue	NOUN
inlawrev-2932	29	10	ruling	rule	VERB
inlawrev-2932	29	11	58	58	NUM
inlawrev-2932	29	12	-	-	SYM
inlawrev-2932	29	13	162	162	NUM
inlawrev-2932	29	14	delays	delay	NOUN
inlawrev-2932	29	15	constructive	constructive	ADJ
inlawrev-2932	29	16	receipt	receipt	NOUN
inlawrev-2932	29	17	for	for	ADP
inlawrev-2932	29	18	both	both	CCONJ
inlawrev-2932	29	19	regular	regular	ADJ
inlawrev-2932	29	20	tax	tax	NOUN
inlawrev-2932	29	21	and	and	CCONJ
inlawrev-2932	29	22	alternative	alternative	ADJ
inlawrev-2932	29	23	minimum	minimum	ADJ
inlawrev-2932	29	24	tax	tax	NOUN
inlawrev-2932	29	25	purposes	purpose	NOUN
inlawrev-2932	29	26	.	.	PUNCT
inlawrev-2932	30	1	'^	'^	NOUN
inlawrev-2932	30	2	if	if	SCONJ
inlawrev-2932	30	3	the	the	DET
inlawrev-2932	30	4	purchaser	purchaser	NOUN
inlawrev-2932	30	5	is	be	AUX
inlawrev-2932	30	6	the	the	DET
inlawrev-2932	30	7	farmer	farmer	NOUN
inlawrev-2932	30	8	's	's	PART
inlawrev-2932	30	9	agent	agent	NOUN
inlawrev-2932	30	10	,	,	PUNCT
inlawrev-2932	30	11	the	the	DET
inlawrev-2932	30	12	agent	agent	NOUN
inlawrev-2932	30	13	's	's	PART
inlawrev-2932	30	14	receipt	receipt	NOUN
inlawrev-2932	30	15	of	of	ADP
inlawrev-2932	30	16	income	income	NOUN
inlawrev-2932	30	17	for	for	ADP
inlawrev-2932	30	18	the	the	DET
inlawrev-2932	30	19	sale	sale	NOUN
inlawrev-2932	30	20	of	of	ADP
inlawrev-2932	30	21	the	the	DET
inlawrev-2932	30	22	property	property	NOUN
inlawrev-2932	30	23	will	will	AUX
inlawrev-2932	30	24	be	be	AUX
inlawrev-2932	30	25	equivalent	equivalent	ADJ
inlawrev-2932	30	26	to	to	PART
inlawrev-2932	30	27	receipt	receipt	VERB
inlawrev-2932	30	28	by	by	ADP
inlawrev-2932	30	29	the	the	DET
inlawrev-2932	30	30	farmerprincipal	farmerprincipal	ADJ
inlawrev-2932	30	31	.	.	PUNCT
inlawrev-2932	31	1	'^	'^	PROPN
inlawrev-2932	31	2	for	for	ADP
inlawrev-2932	31	3	instance	instance	NOUN
inlawrev-2932	31	4	,	,	PUNCT
inlawrev-2932	31	5	in	in	ADP
inlawrev-2932	31	6	revenue	revenue	NOUN
inlawrev-2932	31	7	ruling	rule	VERB
inlawrev-2932	31	8	79	79	NUM
inlawrev-2932	31	9	-	-	SYM
inlawrev-2932	31	10	379	379	NUM
inlawrev-2932	31	11	the	the	DET
inlawrev-2932	31	12	farmer	farmer	NOUN
inlawrev-2932	31	13	sold	sell	VERB
inlawrev-2932	31	14	cattle	cattle	NOUN
inlawrev-2932	31	15	to	to	ADP
inlawrev-2932	31	16	a	a	DET
inlawrev-2932	31	17	licensed	licensed	ADJ
inlawrev-2932	31	18	dealer	dealer	NOUN
inlawrev-2932	31	19	under	under	ADP
inlawrev-2932	31	20	a	a	DET
inlawrev-2932	31	21	deferred	defer	VERB
inlawrev-2932	31	22	-	-	PUNCT
inlawrev-2932	31	23	payment	payment	NOUN
inlawrev-2932	31	24	contract	contract	NOUN
inlawrev-2932	31	25	.	.	PUNCT
inlawrev-2932	32	1	"	"	PUNCT
inlawrev-2932	32	2	*	*	PUNCT
inlawrev-2932	32	3	the	the	DET
inlawrev-2932	32	4	contract	contract	NOUN
inlawrev-2932	32	5	provided	provide	VERB
inlawrev-2932	32	6	that	that	SCONJ
inlawrev-2932	32	7	the	the	DET
inlawrev-2932	32	8	dealer	dealer	NOUN
inlawrev-2932	32	9	would	would	AUX
inlawrev-2932	32	10	pay	pay	VERB
inlawrev-2932	32	11	the	the	DET
inlawrev-2932	32	12	farmer	farmer	NOUN
inlawrev-2932	32	13	the	the	DET
inlawrev-2932	32	14	price	price	NOUN
inlawrev-2932	32	15	equal	equal	ADJ
inlawrev-2932	32	16	to	to	ADP
inlawrev-2932	32	17	the	the	DET
inlawrev-2932	32	18	amount	amount	NOUN
inlawrev-2932	32	19	the	the	DET
inlawrev-2932	32	20	dealer	dealer	NOUN
inlawrev-2932	32	21	received	receive	VERB
inlawrev-2932	32	22	for	for	ADP
inlawrev-2932	32	23	resale	resale	NOUN
inlawrev-2932	32	24	at	at	ADP
inlawrev-2932	32	25	the	the	DET
inlawrev-2932	32	26	auction	auction	NOUN
inlawrev-2932	32	27	.	.	PUNCT
inlawrev-2932	33	1	'^	'^	AUX
inlawrev-2932	33	2	the	the	DET
inlawrev-2932	33	3	resale	resale	NOUN
inlawrev-2932	33	4	was	be	AUX
inlawrev-2932	33	5	conducted	conduct	VERB
inlawrev-2932	33	6	by	by	ADP
inlawrev-2932	33	7	another	another	DET
inlawrev-2932	33	8	dealer	dealer	NOUN
inlawrev-2932	33	9	,	,	PUNCT
inlawrev-2932	33	10	an	an	DET
inlawrev-2932	33	11	affiliate	affiliate	NOUN
inlawrev-2932	33	12	of	of	ADP
inlawrev-2932	33	13	the	the	DET
inlawrev-2932	33	14	first	first	ADJ
inlawrev-2932	33	15	dealer	dealer	NOUN
inlawrev-2932	33	16	,	,	PUNCT
inlawrev-2932	33	17	who	who	PRON
inlawrev-2932	33	18	deducted	deduct	VERB
inlawrev-2932	33	19	5	5	NUM
inlawrev-2932	33	20	.	.	PUNCT
inlawrev-2932	34	1	see	see	VERB
inlawrev-2932	34	2	,	,	PUNCT
inlawrev-2932	34	3	e.g.	e.g.	ADV
inlawrev-2932	34	4	,	,	PUNCT
inlawrev-2932	34	5	applegate	applegate	PROPN
inlawrev-2932	34	6	v.	v.	PROPN
inlawrev-2932	34	7	commissioner	commissioner	PROPN
inlawrev-2932	34	8	,	,	PUNCT
inlawrev-2932	34	9	94	94	NUM
inlawrev-2932	34	10	t.c	t.c	PROPN
inlawrev-2932	34	11	.	.	PROPN
inlawrev-2932	35	1	696	696	NUM
inlawrev-2932	35	2	(	(	PUNCT
inlawrev-2932	35	3	1990	1990	NUM
inlawrev-2932	35	4	)	)	PUNCT
inlawrev-2932	35	5	;	;	PUNCT
inlawrev-2932	35	6	see	see	VERB
inlawrev-2932	35	7	also	also	ADV
inlawrev-2932	35	8	i.r.c	i.r.c	NOUN
inlawrev-2932	35	9	.	.	PUNCT
inlawrev-2932	36	1	§	§	PROPN
inlawrev-2932	36	2	453(a	453(a	PROPN
inlawrev-2932	36	3	)	)	PUNCT
inlawrev-2932	36	4	,	,	PUNCT
inlawrev-2932	36	5	(	(	PUNCT
inlawrev-2932	36	6	i)(2)(a	i)(2)(a	NOUN
inlawrev-2932	36	7	)	)	PUNCT
inlawrev-2932	36	8	(	(	PUNCT
inlawrev-2932	36	9	1988	1988	NUM
inlawrev-2932	36	10	)	)	PUNCT
inlawrev-2932	36	11	.	.	PUNCT
inlawrev-2932	37	1	6	6	X
inlawrev-2932	37	2	.	.	X
inlawrev-2932	37	3	i.r.c	i.r.c	NOUN
inlawrev-2932	37	4	.	.	PUNCT
inlawrev-2932	38	1	§	§	PROPN
inlawrev-2932	38	2	453a(a)(2	453a(a)(2	PROPN
inlawrev-2932	38	3	)	)	PUNCT
inlawrev-2932	38	4	.	.	PUNCT
inlawrev-2932	39	1	(	(	PUNCT
inlawrev-2932	39	2	d	d	X
inlawrev-2932	39	3	)	)	PUNCT
inlawrev-2932	39	4	(	(	PUNCT
inlawrev-2932	39	5	1988	1988	NUM
inlawrev-2932	39	6	)	)	PUNCT
inlawrev-2932	39	7	.	.	PUNCT
inlawrev-2932	40	1	7	7	X
inlawrev-2932	40	2	.	.	X
inlawrev-2932	41	1	i	i	PRON
inlawrev-2932	41	2	d.	d.	PROPN
inlawrev-2932	41	3	§	§	PROPN
inlawrev-2932	41	4	453(a	453(a	PROPN
inlawrev-2932	41	5	)	)	PUNCT
inlawrev-2932	41	6	,	,	PUNCT
inlawrev-2932	41	7	(	(	PUNCT
inlawrev-2932	41	8	c	c	NOUN
inlawrev-2932	41	9	)	)	PUNCT
inlawrev-2932	41	10	.	.	PUNCT
inlawrev-2932	42	1	8	8	X
inlawrev-2932	42	2	.	.	X
inlawrev-2932	43	1	i	i	PRON
inlawrev-2932	43	2	d.	d.	PROPN
inlawrev-2932	43	3	9	9	NUM
inlawrev-2932	43	4	.	.	PUNCT
inlawrev-2932	43	5	see	see	VERB
inlawrev-2932	43	6	reed	reed	PROPN
inlawrev-2932	43	7	v.	v.	PROPN
inlawrev-2932	43	8	commissioner	commissioner	PROPN
inlawrev-2932	43	9	,	,	PUNCT
inlawrev-2932	43	10	723	723	NUM
inlawrev-2932	43	11	f.2d	f.2d	NUM
inlawrev-2932	43	12	138	138	NUM
inlawrev-2932	43	13	,	,	PUNCT
inlawrev-2932	43	14	143	143	NUM
inlawrev-2932	43	15	(	(	PUNCT
inlawrev-2932	43	16	1st	1st	ADJ
inlawrev-2932	43	17	cir	cir	NOUN
inlawrev-2932	43	18	.	.	PROPN
inlawrev-2932	43	19	1983	1983	NUM
inlawrev-2932	43	20	)	)	PUNCT
inlawrev-2932	43	21	;	;	PUNCT
inlawrev-2932	43	22	schniers	schnier	NOUN
inlawrev-2932	43	23	v.	v.	ADP
inlawrev-2932	43	24	commissioner	commissioner	PROPN
inlawrev-2932	43	25	,	,	PUNCT
inlawrev-2932	43	26	69	69	NUM
inlawrev-2932	43	27	t.c	t.c	PROPN
inlawrev-2932	43	28	.	.	PROPN
inlawrev-2932	43	29	511	511	NUM
inlawrev-2932	43	30	,	,	PUNCT
inlawrev-2932	43	31	516	516	NUM
inlawrev-2932	43	32	n.2	n.2	SYM
inlawrev-2932	43	33	(	(	PUNCT
inlawrev-2932	43	34	1977	1977	NUM
inlawrev-2932	43	35	)	)	PUNCT
inlawrev-2932	43	36	;	;	PUNCT
inlawrev-2932	43	37	rev	rev	PROPN
inlawrev-2932	43	38	.	.	PROPN
inlawrev-2932	44	1	rul	rul	PROPN
inlawrev-2932	44	2	.	.	PUNCT
inlawrev-2932	45	1	58	58	NUM
inlawrev-2932	45	2	-	-	SYM
inlawrev-2932	45	3	162	162	NUM
inlawrev-2932	45	4	,	,	PUNCT
inlawrev-2932	45	5	1958	1958	NUM
inlawrev-2932	45	6	-	-	SYM
inlawrev-2932	45	7	1	1	NUM
inlawrev-2932	45	8	c.b	c.b	PROPN
inlawrev-2932	45	9	.	.	PROPN
inlawrev-2932	45	10	234	234	NUM
inlawrev-2932	45	11	,	,	PUNCT
inlawrev-2932	45	12	235	235	NUM
inlawrev-2932	45	13	.	.	NOUN
inlawrev-2932	45	14	10	10	NUM
inlawrev-2932	45	15	.	.	PUNCT
inlawrev-2932	46	1	rev	rev	PROPN
inlawrev-2932	46	2	.	.	PUNCT
inlawrev-2932	46	3	rul	rul	PROPN
inlawrev-2932	46	4	.	.	PUNCT
inlawrev-2932	47	1	58	58	NUM
inlawrev-2932	47	2	-	-	SYM
inlawrev-2932	47	3	162	162	NUM
inlawrev-2932	47	4	,	,	PUNCT
inlawrev-2932	47	5	1958	1958	NUM
inlawrev-2932	47	6	-	-	SYM
inlawrev-2932	47	7	1	1	NUM
inlawrev-2932	47	8	c.b	c.b	PROPN
inlawrev-2932	47	9	.	.	PROPN
inlawrev-2932	47	10	234	234	NUM
inlawrev-2932	47	11	.	.	PUNCT
inlawrev-2932	48	1	11	11	NUM
inlawrev-2932	48	2	.	.	PUNCT
inlawrev-2932	49	1	id.\	id.\	CCONJ
inlawrev-2932	49	2	see	see	VERB
inlawrev-2932	49	3	also	also	ADV
inlawrev-2932	49	4	rev	rev	VERB
inlawrev-2932	49	5	.	.	PUNCT
inlawrev-2932	50	1	rul	rul	NOUN
inlawrev-2932	50	2	.	.	PUNCT
inlawrev-2932	51	1	73	73	NUM
inlawrev-2932	51	2	-	-	SYM
inlawrev-2932	51	3	210	210	NUM
inlawrev-2932	51	4	,	,	PUNCT
inlawrev-2932	51	5	1973	1973	NUM
inlawrev-2932	51	6	-	-	SYM
inlawrev-2932	51	7	1	1	NUM
inlawrev-2932	51	8	c.b	c.b	PROPN
inlawrev-2932	51	9	.	.	PROPN
inlawrev-2932	51	10	211	211	NUM
inlawrev-2932	51	11	(	(	PUNCT
inlawrev-2932	51	12	application	application	NOUN
inlawrev-2932	51	13	of	of	ADP
inlawrev-2932	51	14	doctrine	doctrine	NOUN
inlawrev-2932	51	15	of	of	ADP
inlawrev-2932	51	16	constructive	constructive	ADJ
inlawrev-2932	51	17	receipt	receipt	NOUN
inlawrev-2932	51	18	to	to	ADP
inlawrev-2932	51	19	deferred	defer	VERB
inlawrev-2932	51	20	payment	payment	NOUN
inlawrev-2932	51	21	contracts	contract	NOUN
inlawrev-2932	51	22	with	with	ADP
inlawrev-2932	51	23	farmer	farmer	NOUN
inlawrev-2932	51	24	cooperatives	cooperative	NOUN
inlawrev-2932	51	25	)	)	PUNCT
inlawrev-2932	51	26	.	.	PUNCT
inlawrev-2932	52	1	12	12	NUM
inlawrev-2932	52	2	.	.	PUNCT
inlawrev-2932	53	1	rev	rev	PROPN
inlawrev-2932	53	2	.	.	PUNCT
inlawrev-2932	53	3	rul	rul	PROPN
inlawrev-2932	53	4	.	.	PUNCT
inlawrev-2932	54	1	58	58	NUM
inlawrev-2932	54	2	-	-	SYM
inlawrev-2932	54	3	162	162	NUM
inlawrev-2932	54	4	,	,	PUNCT
inlawrev-2932	54	5	1958	1958	NUM
inlawrev-2932	54	6	-	-	SYM
inlawrev-2932	54	7	1	1	NUM
inlawrev-2932	54	8	c.b	c.b	PROPN
inlawrev-2932	54	9	.	.	PROPN
inlawrev-2932	54	10	234	234	NUM
inlawrev-2932	54	11	.	.	NOUN
inlawrev-2932	54	12	13	13	NUM
inlawrev-2932	54	13	.	.	PUNCT
inlawrev-2932	55	1	rev	rev	PROPN
inlawrev-2932	55	2	.	.	PUNCT
inlawrev-2932	56	1	rul	rul	PROPN
inlawrev-2932	56	2	.	.	PUNCT
inlawrev-2932	57	1	79	79	NUM
inlawrev-2932	57	2	-	-	SYM
inlawrev-2932	57	3	379	379	NUM
inlawrev-2932	57	4	,	,	PUNCT
inlawrev-2932	57	5	1797	1797	NUM
inlawrev-2932	57	6	-	-	SYM
inlawrev-2932	57	7	2	2	NUM
inlawrev-2932	57	8	c.b	c.b	PROPN
inlawrev-2932	57	9	.	.	PROPN
inlawrev-2932	57	10	204	204	NUM
inlawrev-2932	57	11	.	.	PUNCT
inlawrev-2932	58	1	14	14	NUM
inlawrev-2932	58	2	.	.	PUNCT
inlawrev-2932	59	1	i	i	PRON
inlawrev-2932	59	2	d.	d.	PROPN
inlawrev-2932	59	3	15	15	NUM
inlawrev-2932	59	4	.	.	PUNCT
inlawrev-2932	60	1	i	i	PRON
inlawrev-2932	60	2	d.	d.	PROPN
inlawrev-2932	60	3	1991	1991	NUM
inlawrev-2932	60	4	]	]	PUNCT
inlawrev-2932	60	5	agricultural	agricultural	ADJ
inlawrev-2932	60	6	taxation	taxation	NOUN
inlawrev-2932	60	7	1431	1431	NUM
inlawrev-2932	60	8	from	from	ADP
inlawrev-2932	60	9	the	the	DET
inlawrev-2932	60	10	amount	amount	NOUN
inlawrev-2932	60	11	to	to	PART
inlawrev-2932	60	12	be	be	AUX
inlawrev-2932	60	13	paid	pay	VERB
inlawrev-2932	60	14	to	to	ADP
inlawrev-2932	60	15	the	the	DET
inlawrev-2932	60	16	farmer	farmer	NOUN
inlawrev-2932	60	17	the	the	DET
inlawrev-2932	60	18	auction	auction	NOUN
inlawrev-2932	60	19	price	price	NOUN
inlawrev-2932	60	20	of	of	ADP
inlawrev-2932	60	21	fees	fee	NOUN
inlawrev-2932	60	22	,	,	PUNCT
inlawrev-2932	60	23	expenses	expense	NOUN
inlawrev-2932	60	24	,	,	PUNCT
inlawrev-2932	60	25	and	and	CCONJ
inlawrev-2932	60	26	charges	charge	NOUN
inlawrev-2932	60	27	,	,	PUNCT
inlawrev-2932	60	28	and	and	CCONJ
inlawrev-2932	60	29	who	who	PRON
inlawrev-2932	60	30	bore	bear	VERB
inlawrev-2932	60	31	the	the	DET
inlawrev-2932	60	32	risk	risk	NOUN
inlawrev-2932	60	33	of	of	ADP
inlawrev-2932	60	34	loss	loss	NOUN
inlawrev-2932	60	35	while	while	SCONJ
inlawrev-2932	60	36	the	the	DET
inlawrev-2932	60	37	cattle	cattle	NOUN
inlawrev-2932	60	38	were	be	AUX
inlawrev-2932	60	39	at	at	ADP
inlawrev-2932	60	40	the	the	DET
inlawrev-2932	60	41	stockyards	stockyard	NOUN
inlawrev-2932	60	42	awaiting	await	VERB
inlawrev-2932	60	43	auction.^^	auction.^^	ADP
inlawrev-2932	60	44	the	the	DET
inlawrev-2932	60	45	i.r.s	i.r.	NOUN
inlawrev-2932	60	46	.	.	PUNCT
inlawrev-2932	60	47	ruled	rule	VERB
inlawrev-2932	60	48	that	that	SCONJ
inlawrev-2932	60	49	the	the	DET
inlawrev-2932	60	50	dealer	dealer	NOUN
inlawrev-2932	60	51	acted	act	VERB
inlawrev-2932	60	52	as	as	ADP
inlawrev-2932	60	53	the	the	DET
inlawrev-2932	60	54	farmer	farmer	NOUN
inlawrev-2932	60	55	's	's	PART
inlawrev-2932	60	56	agent	agent	NOUN
inlawrev-2932	60	57	because	because	SCONJ
inlawrev-2932	60	58	the	the	DET
inlawrev-2932	60	59	initial	initial	ADJ
inlawrev-2932	60	60	purchaser	purchaser	NOUN
inlawrev-2932	60	61	of	of	ADP
inlawrev-2932	60	62	the	the	DET
inlawrev-2932	60	63	farmer	farmer	NOUN
inlawrev-2932	60	64	's	's	PART
inlawrev-2932	60	65	cattle	cattle	NOUN
inlawrev-2932	60	66	gained	gain	VERB
inlawrev-2932	60	67	nothing	nothing	PRON
inlawrev-2932	60	68	from	from	ADP
inlawrev-2932	60	69	the	the	DET
inlawrev-2932	60	70	transaction	transaction	NOUN
inlawrev-2932	60	71	except	except	SCONJ
inlawrev-2932	60	72	use	use	NOUN
inlawrev-2932	60	73	of	of	ADP
inlawrev-2932	60	74	the	the	DET
inlawrev-2932	60	75	money	money	NOUN
inlawrev-2932	60	76	until	until	SCONJ
inlawrev-2932	60	77	it	it	PRON
inlawrev-2932	60	78	was	be	AUX
inlawrev-2932	60	79	paid	pay	VERB
inlawrev-2932	60	80	to	to	ADP
inlawrev-2932	60	81	the	the	DET
inlawrev-2932	60	82	farmer	farmer	NOUN
inlawrev-2932	60	83	,	,	PUNCT
inlawrev-2932	60	84	bore	bear	VERB
inlawrev-2932	60	85	no	no	DET
inlawrev-2932	60	86	risk	risk	NOUN
inlawrev-2932	60	87	of	of	ADP
inlawrev-2932	60	88	loss	loss	NOUN
inlawrev-2932	60	89	,	,	PUNCT
inlawrev-2932	60	90	and	and	CCONJ
inlawrev-2932	60	91	was	be	AUX
inlawrev-2932	60	92	statutorily	statutorily	ADV
inlawrev-2932	60	93	barred	bar	VERB
inlawrev-2932	60	94	from	from	ADP
inlawrev-2932	60	95	sharing	share	VERB
inlawrev-2932	60	96	in	in	ADP
inlawrev-2932	60	97	the	the	DET
inlawrev-2932	60	98	profits	profit	NOUN
inlawrev-2932	60	99	from	from	ADP
inlawrev-2932	60	100	the	the	DET
inlawrev-2932	60	101	sale	sale	NOUN
inlawrev-2932	60	102	with	with	ADP
inlawrev-2932	60	103	its	its	PRON
inlawrev-2932	60	104	affiliated	affiliated	ADJ
inlawrev-2932	60	105	dealer	dealer	NOUN
inlawrev-2932	60	106	.	.	PUNCT
inlawrev-2932	61	1	^"^	^"^	PROPN
inlawrev-2932	61	2	the	the	DET
inlawrev-2932	61	3	i.r.s	i.r.s	PROPN
inlawrev-2932	61	4	.	.	PUNCT
inlawrev-2932	61	5	concluded	conclude	VERB
inlawrev-2932	61	6	that	that	SCONJ
inlawrev-2932	61	7	the	the	DET
inlawrev-2932	61	8	dealer	dealer	NOUN
inlawrev-2932	61	9	"	"	PUNCT
inlawrev-2932	61	10	acted	act	VERB
inlawrev-2932	61	11	as	as	ADP
inlawrev-2932	61	12	the	the	DET
inlawrev-2932	61	13	agent	agent	NOUN
inlawrev-2932	61	14	of	of	ADP
inlawrev-2932	61	15	the	the	DET
inlawrev-2932	61	16	taxpayer	taxpayer	NOUN
inlawrev-2932	61	17	for	for	ADP
inlawrev-2932	61	18	the	the	DET
inlawrev-2932	61	19	purpose	purpose	NOUN
inlawrev-2932	61	20	of	of	ADP
inlawrev-2932	61	21	holding	hold	VERB
inlawrev-2932	61	22	the	the	DET
inlawrev-2932	61	23	proceeds	proceed	NOUN
inlawrev-2932	61	24	of	of	ADP
inlawrev-2932	61	25	the	the	DET
inlawrev-2932	61	26	auction	auction	NOUN
inlawrev-2932	61	27	sale	sale	NOUN
inlawrev-2932	61	28	for	for	ADP
inlawrev-2932	61	29	the	the	DET
inlawrev-2932	61	30	[	[	X
inlawrev-2932	61	31	farmer	farmer	NOUN
inlawrev-2932	61	32	]	]	PUNCT
inlawrev-2932	61	33	in	in	ADP
inlawrev-2932	61	34	order	order	NOUN
inlawrev-2932	61	35	to	to	PART
inlawrev-2932	61	36	defer	defer	VERB
inlawrev-2932	61	37	receipt	receipt	NOUN
inlawrev-2932	61	38	of	of	ADP
inlawrev-2932	61	39	the	the	DET
inlawrev-2932	61	40	proceeds	proceed	NOUN
inlawrev-2932	61	41	.	.	PUNCT
inlawrev-2932	61	42	.	.	PUNCT
inlawrev-2932	62	1	.	.	PUNCT
inlawrev-2932	63	1	,	,	PUNCT
inlawrev-2932	63	2	"	"	PUNCT
inlawrev-2932	63	3	'	'	PUNCT
inlawrev-2932	63	4	^	^	PUNCT
inlawrev-2932	63	5	and	and	CCONJ
inlawrev-2932	63	6	thus	thus	ADV
inlawrev-2932	63	7	,	,	PUNCT
inlawrev-2932	63	8	the	the	DET
inlawrev-2932	63	9	dealer	dealer	NOUN
inlawrev-2932	63	10	's	's	PART
inlawrev-2932	63	11	receipt	receipt	NOUN
inlawrev-2932	63	12	of	of	ADP
inlawrev-2932	63	13	the	the	DET
inlawrev-2932	63	14	proceeds	proceed	NOUN
inlawrev-2932	63	15	was	be	AUX
inlawrev-2932	63	16	equivalent	equivalent	ADJ
inlawrev-2932	63	17	to	to	ADP
inlawrev-2932	63	18	the	the	DET
inlawrev-2932	63	19	farmer	farmer	NOUN
inlawrev-2932	63	20	's	's	PART
inlawrev-2932	63	21	receipt	receipt	NOUN
inlawrev-2932	63	22	,	,	PUNCT
inlawrev-2932	63	23	barring	bar	VERB
inlawrev-2932	63	24	deferment	deferment	NOUN
inlawrev-2932	63	25	of	of	ADP
inlawrev-2932	63	26	the	the	DET
inlawrev-2932	63	27	inccm	inccm	NOUN
inlawrev-2932	63	28	"	"	PUNCT
inlawrev-2932	63	29	to	to	ADP
inlawrev-2932	63	30	the	the	DET
inlawrev-2932	63	31	farmer	farmer	NOUN
inlawrev-2932	63	32	until	until	ADP
inlawrev-2932	63	33	the	the	DET
inlawrev-2932	63	34	year	year	NOUN
inlawrev-2932	63	35	the	the	DET
inlawrev-2932	63	36	dealer	dealer	NOUN
inlawrev-2932	63	37	paid	pay	VERB
inlawrev-2932	63	38	the	the	DET
inlawrev-2932	63	39	farmer	farmer	NOUN
inlawrev-2932	63	40	.	.	PUNCT
inlawrev-2932	64	1	•^	•^	NOUN
inlawrev-2932	64	2	if	if	SCONJ
inlawrev-2932	64	3	the	the	DET
inlawrev-2932	64	4	farmer	farmer	NOUN
inlawrev-2932	64	5	's	's	PART
inlawrev-2932	64	6	contract	contract	NOUN
inlawrev-2932	64	7	is	be	AUX
inlawrev-2932	64	8	assignable	assignable	ADJ
inlawrev-2932	64	9	or	or	CCONJ
inlawrev-2932	64	10	transferable	transferable	ADJ
inlawrev-2932	64	11	,	,	PUNCT
inlawrev-2932	64	12	however	however	ADV
inlawrev-2932	64	13	,	,	PUNCT
inlawrev-2932	64	14	the	the	DET
inlawrev-2932	64	15	contract	contract	NOUN
inlawrev-2932	64	16	rnay	rnay	NOUN
inlawrev-2932	64	17	have	have	VERB
inlawrev-2932	64	18	a	a	DET
inlawrev-2932	64	19	cash	cash	NOUN
inlawrev-2932	64	20	equivalent	equivalent	ADJ
inlawrev-2932	64	21	taxable	taxable	ADJ
inlawrev-2932	64	22	to	to	ADP
inlawrev-2932	64	23	the	the	DET
inlawrev-2932	64	24	farmer	farmer	NOUN
inlawrev-2932	64	25	in	in	ADP
inlawrev-2932	64	26	the	the	DET
inlawrev-2932	64	27	year	year	NOUN
inlawrev-2932	64	28	of	of	ADP
inlawrev-2932	64	29	the	the	DET
inlawrev-2932	64	30	s	s	NOUN
inlawrev-2932	64	31	'	'	PART
inlawrev-2932	64	32	lather	lather	NOUN
inlawrev-2932	64	33	than	than	ADP
inlawrev-2932	64	34	in	in	ADP
inlawrev-2932	64	35	the	the	DET
inlawrev-2932	64	36	year	year	NOUN
inlawrev-2932	64	37	the	the	DET
inlawrev-2932	64	38	income	income	NOUN
inlawrev-2932	64	39	was	be	AUX
inlawrev-2932	64	40	actually	actually	ADV
inlawrev-2932	64	41	received.^	received.^	VERB
inlawrev-2932	64	42	likewise	likewise	ADV
inlawrev-2932	64	43	,	,	PUNCT
inlawrev-2932	64	44	if	if	SCONJ
inlawrev-2932	64	45	the	the	DET
inlawrev-2932	64	46	farmer	farmer	NOUN
inlawrev-2932	64	47	executes	execute	VERB
inlawrev-2932	64	48	a	a	DET
inlawrev-2932	64	49	price	price	NOUN
inlawrev-2932	64	50	-	-	PUNCT
inlawrev-2932	64	51	later	late	ADJ
inlawrev-2932	64	52	contract	contract	NOUN
inlawrev-2932	64	53	(	(	PUNCT
inlawrev-2932	64	54	p.l.c	p.l.c	NOUN
inlawrev-2932	64	55	.	.	PUNCT
inlawrev-2932	64	56	)	)	PUNCT
inlawrev-2932	65	1	for	for	ADP
inlawrev-2932	65	2	the	the	DET
inlawrev-2932	65	3	sale	sale	NOUN
inlawrev-2932	65	4	of	of	ADP
inlawrev-2932	65	5	crop	crop	NOUN
inlawrev-2932	65	6	shares	share	NOUN
inlawrev-2932	65	7	,	,	PUNCT
inlawrev-2932	65	8	the	the	DET
inlawrev-2932	65	9	special	special	ADJ
inlawrev-2932	65	10	privilege	privilege	NOUN
inlawrev-2932	65	11	granted	grant	VERB
inlawrev-2932	65	12	to	to	PART
inlawrev-2932	65	13	sharecrop	sharecrop	VERB
inlawrev-2932	65	14	landlords	landlord	NOUN
inlawrev-2932	65	15	of	of	ADP
inlawrev-2932	65	16	deferring	defer	VERB
inlawrev-2932	65	17	recognition	recognition	NOUN
inlawrev-2932	65	18	of	of	ADP
inlawrev-2932	65	19	rental	rental	ADJ
inlawrev-2932	65	20	income^^	income^^	NOUN
inlawrev-2932	65	21	may	may	AUX
inlawrev-2932	65	22	not	not	PART
inlawrev-2932	65	23	apply	apply	VERB
inlawrev-2932	65	24	because	because	SCONJ
inlawrev-2932	65	25	the	the	DET
inlawrev-2932	65	26	p.l.c	p.l.c	NOUN
inlawrev-2932	65	27	.	.	PUNCT
inlawrev-2932	66	1	may	may	AUX
inlawrev-2932	66	2	constitute	constitute	VERB
inlawrev-2932	66	3	a	a	DET
inlawrev-2932	66	4	sale.^	sale.^	NOUN
inlawrev-2932	66	5	16	16	NUM
inlawrev-2932	66	6	.	.	PUNCT
inlawrev-2932	67	1	i	i	PRON
inlawrev-2932	67	2	d.	d.	PROPN
inlawrev-2932	67	3	17	17	NUM
inlawrev-2932	67	4	.	.	PUNCT
inlawrev-2932	68	1	i	i	PRON
inlawrev-2932	68	2	d.	d.	PROPN
inlawrev-2932	68	3	18	18	NUM
inlawrev-2932	68	4	.	.	PUNCT
inlawrev-2932	69	1	i	i	PRON
inlawrev-2932	69	2	d.	d.	PROPN
inlawrev-2932	69	3	19	19	NUM
inlawrev-2932	69	4	.	.	PUNCT
inlawrev-2932	70	1	i	i	PRON
inlawrev-2932	70	2	d.	d.	PROPN
inlawrev-2932	70	3	but	but	CCONJ
inlawrev-2932	70	4	cf	cf	X
inlawrev-2932	70	5	.	.	PUNCT
inlawrev-2932	71	1	crimmins	crimmin	NOUN
inlawrev-2932	71	2	v.	v.	ADP
inlawrev-2932	71	3	united	united	PROPN
inlawrev-2932	71	4	states	states	PROPN
inlawrev-2932	71	5	,	,	PUNCT
inlawrev-2932	71	6	655	655	NUM
inlawrev-2932	71	7	f.2d	f.2d	NUM
inlawrev-2932	71	8	135	135	NUM
inlawrev-2932	71	9	(	(	PUNCT
inlawrev-2932	71	10	8th	8th	ADJ
inlawrev-2932	71	11	cir	cir	NOUN
inlawrev-2932	71	12	.	.	PROPN
inlawrev-2932	71	13	1981	1981	NUM
inlawrev-2932	71	14	)	)	PUNCT
inlawrev-2932	71	15	(	(	PUNCT
inlawrev-2932	71	16	deferredpayment	deferredpayment	ADJ
inlawrev-2932	71	17	contracts	contract	NOUN
inlawrev-2932	71	18	entered	enter	VERB
inlawrev-2932	71	19	into	into	ADP
inlawrev-2932	71	20	by	by	ADP
inlawrev-2932	71	21	cattle	cattle	NOUN
inlawrev-2932	71	22	ranchers	rancher	NOUN
inlawrev-2932	71	23	with	with	ADP
inlawrev-2932	71	24	livestock	livestock	NOUN
inlawrev-2932	71	25	marketing	marketing	NOUN
inlawrev-2932	71	26	agency	agency	NOUN
inlawrev-2932	71	27	that	that	PRON
inlawrev-2932	71	28	unconditionally	unconditionally	ADV
inlawrev-2932	71	29	deferred	defer	VERB
inlawrev-2932	71	30	the	the	DET
inlawrev-2932	71	31	payment	payment	NOUN
inlawrev-2932	71	32	purchase	purchase	NOUN
inlawrev-2932	71	33	price	price	NOUN
inlawrev-2932	71	34	until	until	SCONJ
inlawrev-2932	71	35	the	the	DET
inlawrev-2932	71	36	subsequent	subsequent	ADJ
inlawrev-2932	71	37	year	year	NOUN
inlawrev-2932	71	38	was	be	AUX
inlawrev-2932	71	39	a	a	DET
inlawrev-2932	71	40	bona	bona	ADJ
inlawrev-2932	71	41	fide	fide	ADJ
inlawrev-2932	71	42	agreement	agreement	NOUN
inlawrev-2932	71	43	)	)	PUNCT
inlawrev-2932	71	44	.	.	PUNCT
inlawrev-2932	72	1	20	20	NUM
inlawrev-2932	72	2	.	.	PUNCT
inlawrev-2932	73	1	see	see	VERB
inlawrev-2932	73	2	priv	priv	NOUN
inlawrev-2932	73	3	.	.	PUNCT
inlawrev-2932	74	1	ltr	ltr	PROPN
inlawrev-2932	74	2	.	.	PUNCT
inlawrev-2932	75	1	rul	rul	PROPN
inlawrev-2932	75	2	.	.	PUNCT
inlawrev-2932	76	1	80	80	NUM
inlawrev-2932	76	2	-	-	PUNCT
inlawrev-2932	76	3	01	01	NUM
inlawrev-2932	76	4	-	-	PUNCT
inlawrev-2932	76	5	001	001	NUM
inlawrev-2932	76	6	(	(	PUNCT
inlawrev-2932	76	7	sept	sept	PROPN
inlawrev-2932	76	8	.	.	PROPN
inlawrev-2932	76	9	4	4	NUM
inlawrev-2932	76	10	,	,	PUNCT
inlawrev-2932	76	11	1979	1979	NUM
inlawrev-2932	76	12	)	)	PUNCT
inlawrev-2932	76	13	(	(	PUNCT
inlawrev-2932	76	14	the	the	DET
inlawrev-2932	76	15	absence	absence	NOUN
inlawrev-2932	76	16	of	of	ADP
inlawrev-2932	76	17	evidence	evidence	NOUN
inlawrev-2932	76	18	that	that	SCONJ
inlawrev-2932	76	19	the	the	DET
inlawrev-2932	76	20	contract	contract	NOUN
inlawrev-2932	76	21	was	be	AUX
inlawrev-2932	76	22	not	not	PART
inlawrev-2932	76	23	assignable	assignable	ADJ
inlawrev-2932	76	24	,	,	PUNCT
inlawrev-2932	76	25	the	the	DET
inlawrev-2932	76	26	ability	ability	NOUN
inlawrev-2932	76	27	and	and	CCONJ
inlawrev-2932	76	28	willingness	willingness	NOUN
inlawrev-2932	76	29	of	of	ADP
inlawrev-2932	76	30	the	the	DET
inlawrev-2932	76	31	buyer	buyer	NOUN
inlawrev-2932	76	32	to	to	PART
inlawrev-2932	76	33	pay	pay	VERB
inlawrev-2932	76	34	cash	cash	NOUN
inlawrev-2932	76	35	for	for	ADP
inlawrev-2932	76	36	the	the	DET
inlawrev-2932	76	37	grain	grain	NOUN
inlawrev-2932	76	38	at	at	ADP
inlawrev-2932	76	39	the	the	DET
inlawrev-2932	76	40	time	time	NOUN
inlawrev-2932	76	41	of	of	ADP
inlawrev-2932	76	42	the	the	DET
inlawrev-2932	76	43	sale	sale	NOUN
inlawrev-2932	76	44	,	,	PUNCT
inlawrev-2932	76	45	and	and	CCONJ
inlawrev-2932	76	46	the	the	DET
inlawrev-2932	76	47	fact	fact	NOUN
inlawrev-2932	76	48	that	that	SCONJ
inlawrev-2932	76	49	the	the	DET
inlawrev-2932	76	50	contract	contract	NOUN
inlawrev-2932	76	51	was	be	AUX
inlawrev-2932	76	52	acceptable	acceptable	ADJ
inlawrev-2932	76	53	as	as	ADP
inlawrev-2932	76	54	collateral	collateral	NOUN
inlawrev-2932	76	55	for	for	ADP
inlawrev-2932	76	56	loans	loan	NOUN
inlawrev-2932	76	57	by	by	ADP
inlawrev-2932	76	58	lending	lend	VERB
inlawrev-2932	76	59	institutions	institution	NOUN
inlawrev-2932	76	60	in	in	ADP
inlawrev-2932	76	61	the	the	DET
inlawrev-2932	76	62	farmer	farmer	NOUN
inlawrev-2932	76	63	's	's	PART
inlawrev-2932	76	64	area	area	NOUN
inlawrev-2932	76	65	all	all	PRON
inlawrev-2932	76	66	signified	signify	VERB
inlawrev-2932	76	67	that	that	SCONJ
inlawrev-2932	76	68	the	the	DET
inlawrev-2932	76	69	deferred	defer	VERB
inlawrev-2932	76	70	-	-	PUNCT
inlawrev-2932	76	71	payment	payment	NOUN
inlawrev-2932	76	72	contract	contract	NOUN
inlawrev-2932	76	73	between	between	ADP
inlawrev-2932	76	74	farmer	farmer	NOUN
inlawrev-2932	76	75	and	and	CCONJ
inlawrev-2932	76	76	buyer	buyer	NOUN
inlawrev-2932	76	77	had	have	VERB
inlawrev-2932	76	78	a	a	DET
inlawrev-2932	76	79	cash	cash	NOUN
inlawrev-2932	76	80	equivalent	equivalent	ADJ
inlawrev-2932	76	81	taxable	taxable	ADJ
inlawrev-2932	76	82	in	in	ADP
inlawrev-2932	76	83	the	the	DET
inlawrev-2932	76	84	year	year	NOUN
inlawrev-2932	76	85	of	of	ADP
inlawrev-2932	76	86	sale	sale	NOUN
inlawrev-2932	76	87	and	and	CCONJ
inlawrev-2932	76	88	resulted	result	VERB
inlawrev-2932	76	89	in	in	ADP
inlawrev-2932	76	90	constructive	constructive	ADJ
inlawrev-2932	76	91	income	income	NOUN
inlawrev-2932	76	92	)	)	PUNCT
inlawrev-2932	76	93	.	.	PUNCT
inlawrev-2932	77	1	21	21	NUM
inlawrev-2932	77	2	.	.	PUNCT
inlawrev-2932	78	1	treas	treas	PROPN
inlawrev-2932	78	2	.	.	PUNCT
inlawrev-2932	79	1	reg	reg	PROPN
inlawrev-2932	79	2	.	.	PUNCT
inlawrev-2932	80	1	§	§	PROPN
inlawrev-2932	80	2	1.61	1.61	NUM
inlawrev-2932	80	3	-4(a	-4(a	NOUN
inlawrev-2932	80	4	)	)	PUNCT
inlawrev-2932	80	5	(	(	PUNCT
inlawrev-2932	80	6	as	as	SCONJ
inlawrev-2932	80	7	amended	amend	VERB
inlawrev-2932	80	8	in	in	ADP
inlawrev-2932	80	9	1972	1972	NUM
inlawrev-2932	80	10	)	)	PUNCT
inlawrev-2932	80	11	.	.	PUNCT
inlawrev-2932	81	1	this	this	DET
inlawrev-2932	81	2	regulation	regulation	NOUN
inlawrev-2932	81	3	provides	provide	VERB
inlawrev-2932	81	4	an	an	DET
inlawrev-2932	81	5	exception	exception	NOUN
inlawrev-2932	81	6	to	to	ADP
inlawrev-2932	81	7	the	the	DET
inlawrev-2932	81	8	requirement	requirement	NOUN
inlawrev-2932	81	9	of	of	ADP
inlawrev-2932	81	10	reporting	report	VERB
inlawrev-2932	81	11	gross	gross	ADJ
inlawrev-2932	81	12	income	income	NOUN
inlawrev-2932	81	13	for	for	ADP
inlawrev-2932	81	14	crop	crop	NOUN
inlawrev-2932	81	15	shares	share	NOUN
inlawrev-2932	81	16	.	.	PUNCT
inlawrev-2932	82	1	i	i	PRON
inlawrev-2932	82	2	d.	d.	PROPN
inlawrev-2932	82	3	the	the	DET
inlawrev-2932	82	4	crop	crop	NOUN
inlawrev-2932	82	5	shares	share	NOUN
inlawrev-2932	82	6	are	be	AUX
inlawrev-2932	82	7	includible	includible	ADJ
inlawrev-2932	82	8	in	in	ADP
inlawrev-2932	82	9	gross	gross	ADJ
inlawrev-2932	82	10	income	income	NOUN
inlawrev-2932	82	11	in	in	ADP
inlawrev-2932	82	12	the	the	DET
inlawrev-2932	82	13	year	year	NOUN
inlawrev-2932	82	14	in	in	ADP
inlawrev-2932	82	15	which	which	PRON
inlawrev-2932	82	16	the	the	DET
inlawrev-2932	82	17	crop	crop	NOUN
inlawrev-2932	82	18	shares	share	NOUN
inlawrev-2932	82	19	"	"	PUNCT
inlawrev-2932	82	20	are	be	AUX
inlawrev-2932	82	21	reduced	reduce	VERB
inlawrev-2932	82	22	to	to	ADP
inlawrev-2932	82	23	money	money	NOUN
inlawrev-2932	82	24	or	or	CCONJ
inlawrev-2932	82	25	the	the	DET
inlawrev-2932	82	26	equivalent	equivalent	NOUN
inlawrev-2932	82	27	of	of	ADP
inlawrev-2932	82	28	money	money	NOUN
inlawrev-2932	82	29	.	.	PUNCT
inlawrev-2932	82	30	''	''	PUNCT
inlawrev-2932	83	1	i	i	PRON
inlawrev-2932	83	2	d.	d.	PROPN
inlawrev-2932	83	3	(	(	PUNCT
inlawrev-2932	83	4	emphasis	emphasis	NOUN
inlawrev-2932	83	5	added	add	VERB
inlawrev-2932	83	6	)	)	PUNCT
inlawrev-2932	83	7	.	.	PUNCT
inlawrev-2932	84	1	22	22	NUM
inlawrev-2932	84	2	.	.	PUNCT
inlawrev-2932	85	1	see	see	VERB
inlawrev-2932	85	2	priv	priv	NOUN
inlawrev-2932	85	3	.	.	PUNCT
inlawrev-2932	86	1	ltr	ltr	PROPN
inlawrev-2932	86	2	.	.	PUNCT
inlawrev-2932	86	3	rul	rul	PROPN
inlawrev-2932	86	4	.	.	PUNCT
inlawrev-2932	87	1	87	87	NUM
inlawrev-2932	87	2	-	-	SYM
inlawrev-2932	87	3	26	26	NUM
inlawrev-2932	87	4	-	-	SYM
inlawrev-2932	87	5	007	007	NUM
inlawrev-2932	87	6	(	(	PUNCT
inlawrev-2932	87	7	mar	mar	PROPN
inlawrev-2932	87	8	.	.	PROPN
inlawrev-2932	87	9	23	23	NUM
inlawrev-2932	87	10	,	,	PUNCT
inlawrev-2932	87	11	1987	1987	NUM
inlawrev-2932	87	12	)	)	PUNCT
inlawrev-2932	87	13	.	.	PUNCT
inlawrev-2932	88	1	in	in	ADP
inlawrev-2932	88	2	this	this	DET
inlawrev-2932	88	3	ruling	ruling	NOUN
inlawrev-2932	88	4	,	,	PUNCT
inlawrev-2932	88	5	the	the	DET
inlawrev-2932	88	6	farmer	farmer	NOUN
inlawrev-2932	88	7	collected	collect	VERB
inlawrev-2932	88	8	rent	rent	NOUN
inlawrev-2932	88	9	from	from	ADP
inlawrev-2932	88	10	tenant	tenant	NOUN
inlawrev-2932	88	11	farmers	farmer	NOUN
inlawrev-2932	88	12	in	in	ADP
inlawrev-2932	88	13	the	the	DET
inlawrev-2932	88	14	form	form	NOUN
inlawrev-2932	88	15	of	of	ADP
inlawrev-2932	88	16	crop	crop	NOUN
inlawrev-2932	88	17	shares	share	NOUN
inlawrev-2932	88	18	.	.	PUNCT
inlawrev-2932	89	1	i	i	PRON
inlawrev-2932	89	2	d.	d.	PROPN
inlawrev-2932	89	3	the	the	DET
inlawrev-2932	89	4	farmer	farmer	NOUN
inlawrev-2932	89	5	executed	execute	VERB
inlawrev-2932	89	6	several	several	ADJ
inlawrev-2932	89	7	p.l.c.s	p.l.c.	NOUN
inlawrev-2932	89	8	by	by	ADP
inlawrev-2932	89	9	exchanging	exchange	VERB
inlawrev-2932	89	10	warehouse	warehouse	NOUN
inlawrev-2932	89	11	receipts	receipt	NOUN
inlawrev-2932	89	12	evidencing	evidence	VERB
inlawrev-2932	89	13	the	the	DET
inlawrev-2932	89	14	farmer	farmer	NOUN
inlawrev-2932	89	15	's	's	PART
inlawrev-2932	89	16	ownership	ownership	NOUN
inlawrev-2932	89	17	of	of	ADP
inlawrev-2932	89	18	stored	store	VERB
inlawrev-2932	89	19	grain	grain	NOUN
inlawrev-2932	89	20	with	with	ADP
inlawrev-2932	89	21	the	the	DET
inlawrev-2932	89	22	commercial	commercial	ADJ
inlawrev-2932	89	23	grain	grain	NOUN
inlawrev-2932	89	24	elevator	elevator	NOUN
inlawrev-2932	89	25	for	for	ADP
inlawrev-2932	89	26	a	a	DET
inlawrev-2932	89	27	contract	contract	NOUN
inlawrev-2932	89	28	that	that	PRON
inlawrev-2932	89	29	allowed	allow	VERB
inlawrev-2932	89	30	the	the	DET
inlawrev-2932	89	31	farmer	farmer	NOUN
inlawrev-2932	89	32	to	to	PART
inlawrev-2932	89	33	set	set	VERB
inlawrev-2932	89	34	the	the	DET
inlawrev-2932	89	35	price	price	NOUN
inlawrev-2932	89	36	during	during	ADP
inlawrev-2932	89	37	a	a	DET
inlawrev-2932	89	38	365	365	NUM
inlawrev-2932	89	39	-	-	PUNCT
inlawrev-2932	89	40	day	day	NOUN
inlawrev-2932	89	41	pricing	pricing	NOUN
inlawrev-2932	89	42	period	period	NOUN
inlawrev-2932	89	43	.	.	PUNCT
inlawrev-2932	90	1	i	i	PRON
inlawrev-2932	90	2	d.	d.	PROPN
inlawrev-2932	90	3	the	the	DET
inlawrev-2932	90	4	contracts	contract	NOUN
inlawrev-2932	90	5	did	do	AUX
inlawrev-2932	90	6	not	not	PART
inlawrev-2932	90	7	bear	bear	VERB
inlawrev-2932	90	8	interest	interest	NOUN
inlawrev-2932	90	9	nor	nor	CCONJ
inlawrev-2932	90	10	contain	contain	VERB
inlawrev-2932	90	11	any	any	DET
inlawrev-2932	90	12	restrictions	restriction	NOUN
inlawrev-2932	90	13	on	on	ADP
inlawrev-2932	90	14	transferability	transferability	NOUN
inlawrev-2932	90	15	.	.	PUNCT
inlawrev-2932	91	1	i	i	PRON
inlawrev-2932	91	2	d.	d.	PROPN
inlawrev-2932	91	3	the	the	DET
inlawrev-2932	91	4	i.r.s	i.r.s	PROPN
inlawrev-2932	91	5	.	.	PROPN
inlawrev-2932	91	6	ruled	rule	VERB
inlawrev-2932	91	7	that	that	SCONJ
inlawrev-2932	91	8	the	the	DET
inlawrev-2932	91	9	p.l.c.s	p.l.c.s	PROPN
inlawrev-2932	91	10	constituted	constitute	VERB
inlawrev-2932	91	11	a	a	DET
inlawrev-2932	91	12	sale	sale	NOUN
inlawrev-2932	91	13	of	of	ADP
inlawrev-2932	91	14	grain	grain	NOUN
inlawrev-2932	91	15	,	,	PUNCT
inlawrev-2932	91	16	even	even	ADV
inlawrev-2932	91	17	though	though	SCONJ
inlawrev-2932	91	18	the	the	DET
inlawrev-2932	91	19	sale	sale	NOUN
inlawrev-2932	91	20	price	price	NOUN
inlawrev-2932	91	21	was	be	AUX
inlawrev-2932	91	22	not	not	PART
inlawrev-2932	91	23	included	include	VERB
inlawrev-2932	91	24	in	in	ADP
inlawrev-2932	91	25	the	the	DET
inlawrev-2932	91	26	contract	contract	NOUN
inlawrev-2932	91	27	,	,	PUNCT
inlawrev-2932	91	28	and	and	CCONJ
inlawrev-2932	91	29	disallowed	disallow	VERB
inlawrev-2932	91	30	the	the	DET
inlawrev-2932	91	31	farmer	farmer	NOUN
inlawrev-2932	91	32	from	from	ADP
inlawrev-2932	91	33	coming	come	VERB
inlawrev-2932	91	34	within	within	ADP
inlawrev-2932	91	35	the	the	DET
inlawrev-2932	91	36	special	special	ADJ
inlawrev-2932	91	37	provisions	provision	NOUN
inlawrev-2932	91	38	of	of	ADP
inlawrev-2932	91	39	treas	treas	PROPN
inlawrev-2932	91	40	.	.	PUNCT
inlawrev-2932	92	1	reg	reg	PROPN
inlawrev-2932	92	2	.	.	PUNCT
inlawrev-2932	93	1	§	§	PROPN
inlawrev-2932	93	2	1.61	1.61	NUM
inlawrev-2932	93	3	-	-	SYM
inlawrev-2932	93	4	4	4	NUM
inlawrev-2932	93	5	.	.	PUNCT
inlawrev-2932	94	1	i	i	PRON
inlawrev-2932	94	2	d.	d.	PROPN
inlawrev-2932	94	3	1432	1432	NUM
inlawrev-2932	94	4	indiana	indiana	PROPN
inlawrev-2932	94	5	law	law	PROPN
inlawrev-2932	94	6	review	review	NOUN
inlawrev-2932	95	1	[	[	X
inlawrev-2932	95	2	vol	vol	NOUN
inlawrev-2932	95	3	.	.	PUNCT
inlawrev-2932	96	1	24:1429	24:1429	PROPN
inlawrev-2932	96	2	c.	c.	PROPN
inlawrev-2932	96	3	installment	installment	NOUN
inlawrev-2932	96	4	sales	sale	NOUN
inlawrev-2932	96	5	contracts	contract	NOUN
inlawrev-2932	96	6	in	in	ADP
inlawrev-2932	96	7	the	the	DET
inlawrev-2932	96	8	installment	installment	NOUN
inlawrev-2932	96	9	sales	sale	NOUN
inlawrev-2932	96	10	revision	revision	NOUN
inlawrev-2932	96	11	act	act	NOUN
inlawrev-2932	96	12	of	of	ADP
inlawrev-2932	96	13	1980,^	1980,^	NUM
inlawrev-2932	96	14	congress	congress	PROPN
inlawrev-2932	96	15	made	make	VERB
inlawrev-2932	96	16	several	several	ADJ
inlawrev-2932	96	17	changes	change	NOUN
inlawrev-2932	96	18	that	that	PRON
inlawrev-2932	96	19	allow	allow	VERB
inlawrev-2932	96	20	cash	cash	NOUN
inlawrev-2932	96	21	-	-	PUNCT
inlawrev-2932	96	22	basis	basis	NOUN
inlawrev-2932	96	23	farmers	farmer	NOUN
inlawrev-2932	96	24	to	to	PART
inlawrev-2932	96	25	report	report	VERB
inlawrev-2932	96	26	on	on	ADP
inlawrev-2932	96	27	the	the	DET
inlawrev-2932	96	28	installment	installment	ADJ
inlawrev-2932	96	29	basis	basis	NOUN
inlawrev-2932	96	30	.	.	PUNCT
inlawrev-2932	97	1	thus	thus	ADV
inlawrev-2932	97	2	,	,	PUNCT
inlawrev-2932	97	3	if	if	SCONJ
inlawrev-2932	97	4	the	the	DET
inlawrev-2932	97	5	farmer	farmer	NOUN
inlawrev-2932	97	6	contracts	contract	VERB
inlawrev-2932	97	7	to	to	PART
inlawrev-2932	97	8	sell	sell	VERB
inlawrev-2932	97	9	property	property	NOUN
inlawrev-2932	97	10	and	and	CCONJ
inlawrev-2932	97	11	be	be	AUX
inlawrev-2932	97	12	paid	pay	VERB
inlawrev-2932	97	13	in	in	ADP
inlawrev-2932	97	14	the	the	DET
inlawrev-2932	97	15	subsequent	subsequent	ADJ
inlawrev-2932	97	16	taxable	taxable	ADJ
inlawrev-2932	97	17	year	year	NOUN
inlawrev-2932	97	18	,	,	PUNCT
inlawrev-2932	97	19	and	and	CCONJ
inlawrev-2932	97	20	the	the	DET
inlawrev-2932	97	21	constructive	constructive	ADJ
inlawrev-2932	97	22	receipt	receipt	NOUN
inlawrev-2932	97	23	doctrine	doctrine	NOUN
inlawrev-2932	97	24	does	do	AUX
inlawrev-2932	97	25	not	not	PART
inlawrev-2932	97	26	allow	allow	VERB
inlawrev-2932	97	27	the	the	DET
inlawrev-2932	97	28	farmer	farmer	NOUN
inlawrev-2932	97	29	to	to	PART
inlawrev-2932	97	30	recognize	recognize	VERB
inlawrev-2932	97	31	the	the	DET
inlawrev-2932	97	32	income	income	NOUN
inlawrev-2932	97	33	in	in	ADP
inlawrev-2932	97	34	a	a	DET
inlawrev-2932	97	35	subsequent	subsequent	ADJ
inlawrev-2932	97	36	year	year	NOUN
inlawrev-2932	97	37	,	,	PUNCT
inlawrev-2932	97	38	the	the	DET
inlawrev-2932	97	39	contract	contract	NOUN
inlawrev-2932	97	40	may	may	AUX
inlawrev-2932	97	41	still	still	ADV
inlawrev-2932	97	42	be	be	AUX
inlawrev-2932	97	43	a	a	DET
inlawrev-2932	97	44	qualified	qualified	ADJ
inlawrev-2932	97	45	installment	installment	NOUN
inlawrev-2932	97	46	sale.^	sale.^	NOUN
inlawrev-2932	97	47	however	however	ADV
inlawrev-2932	97	48	,	,	PUNCT
inlawrev-2932	97	49	for	for	ADP
inlawrev-2932	97	50	alternative	alternative	ADJ
inlawrev-2932	97	51	minimum	minimum	ADJ
inlawrev-2932	97	52	tax	tax	NOUN
inlawrev-2932	97	53	purposes	purpose	NOUN
inlawrev-2932	97	54	,	,	PUNCT
inlawrev-2932	97	55	the	the	DET
inlawrev-2932	97	56	installment	installment	NOUN
inlawrev-2932	97	57	sales	sale	NOUN
inlawrev-2932	97	58	contract	contract	NOUN
inlawrev-2932	97	59	will	will	AUX
inlawrev-2932	97	60	still	still	ADV
inlawrev-2932	97	61	be	be	AUX
inlawrev-2932	97	62	taxable	taxable	ADJ
inlawrev-2932	97	63	in	in	ADP
inlawrev-2932	97	64	the	the	DET
inlawrev-2932	97	65	yeair	yeair	NOUN
inlawrev-2932	97	66	of	of	ADP
inlawrev-2932	97	67	sale.^	sale.^	PRON
inlawrev-2932	97	68	this	this	DET
inlawrev-2932	97	69	obligation	obligation	NOUN
inlawrev-2932	97	70	is	be	AUX
inlawrev-2932	97	71	tempered	temper	VERB
inlawrev-2932	97	72	by	by	ADP
inlawrev-2932	97	73	section	section	NOUN
inlawrev-2932	97	74	53	53	NUM
inlawrev-2932	97	75	's	's	PART
inlawrev-2932	97	76	provision	provision	NOUN
inlawrev-2932	97	77	for	for	ADP
inlawrev-2932	97	78	a	a	DET
inlawrev-2932	97	79	regular	regular	ADJ
inlawrev-2932	97	80	tax	tax	NOUN
inlawrev-2932	97	81	credit	credit	NOUN
inlawrev-2932	97	82	usable	usable	ADJ
inlawrev-2932	97	83	in	in	ADP
inlawrev-2932	97	84	a	a	DET
inlawrev-2932	97	85	subsequent	subsequent	ADJ
inlawrev-2932	97	86	year.^	year.^	NOUN
inlawrev-2932	97	87	the	the	DET
inlawrev-2932	97	88	importance	importance	NOUN
inlawrev-2932	97	89	of	of	ADP
inlawrev-2932	97	90	the	the	DET
inlawrev-2932	97	91	installment	installment	NOUN
inlawrev-2932	97	92	sales	sale	NOUN
inlawrev-2932	97	93	provisions	provision	NOUN
inlawrev-2932	97	94	is	be	AUX
inlawrev-2932	97	95	illustrated	illustrate	VERB
inlawrev-2932	97	96	in	in	ADP
inlawrev-2932	97	97	applegate	applegate	PROPN
inlawrev-2932	97	98	v.	v.	ADP
inlawrev-2932	97	99	commissioner.^	commissioner.^	NOUN
inlawrev-2932	97	100	''	''	PUNCT
inlawrev-2932	97	101	in	in	ADP
inlawrev-2932	97	102	applegate	applegate	NOUN
inlawrev-2932	97	103	,	,	PUNCT
inlawrev-2932	97	104	the	the	DET
inlawrev-2932	97	105	taxpayer	taxpayer	NOUN
inlawrev-2932	97	106	delivered	deliver	VERB
inlawrev-2932	97	107	his	his	PRON
inlawrev-2932	97	108	grain	grain	NOUN
inlawrev-2932	97	109	to	to	ADP
inlawrev-2932	97	110	the	the	DET
inlawrev-2932	97	111	elevator	elevator	NOUN
inlawrev-2932	97	112	and	and	CCONJ
inlawrev-2932	97	113	entered	enter	VERB
inlawrev-2932	97	114	into	into	ADP
inlawrev-2932	97	115	a	a	DET
inlawrev-2932	97	116	p.l.c.^	p.l.c.^	PROPN
inlawrev-2932	97	117	the	the	DET
inlawrev-2932	97	118	i.r.s	i.r.s	NOUN
inlawrev-2932	97	119	.	.	PUNCT
inlawrev-2932	98	1	contended	contend	VERB
inlawrev-2932	98	2	that	that	SCONJ
inlawrev-2932	98	3	the	the	DET
inlawrev-2932	98	4	taxpayer	taxpayer	NOUN
inlawrev-2932	98	5	,	,	PUNCT
inlawrev-2932	98	6	being	be	AUX
inlawrev-2932	98	7	able	able	ADJ
inlawrev-2932	98	8	to	to	PART
inlawrev-2932	98	9	price	price	VERB
inlawrev-2932	98	10	the	the	DET
inlawrev-2932	98	11	grain	grain	NOUN
inlawrev-2932	98	12	and	and	CCONJ
inlawrev-2932	98	13	receive	receive	VERB
inlawrev-2932	98	14	the	the	DET
inlawrev-2932	98	15	proceeds	proceed	NOUN
inlawrev-2932	98	16	at	at	ADP
inlawrev-2932	98	17	any	any	DET
inlawrev-2932	98	18	time	time	NOUN
inlawrev-2932	98	19	,	,	PUNCT
inlawrev-2932	98	20	constructively	constructively	ADV
inlawrev-2932	98	21	received	receive	VERB
inlawrev-2932	98	22	the	the	DET
inlawrev-2932	98	23	income.^^	income.^^	NOUN
inlawrev-2932	98	24	the	the	DET
inlawrev-2932	98	25	taxpayer	taxpayer	NOUN
inlawrev-2932	98	26	argued	argue	VERB
inlawrev-2932	98	27	that	that	SCONJ
inlawrev-2932	98	28	the	the	DET
inlawrev-2932	98	29	installment	installment	NOUN
inlawrev-2932	98	30	sale	sale	NOUN
inlawrev-2932	98	31	provisions	provision	NOUN
inlawrev-2932	98	32	applied	apply	VERB
inlawrev-2932	98	33	and	and	CCONJ
inlawrev-2932	98	34	that	that	SCONJ
inlawrev-2932	98	35	the	the	DET
inlawrev-2932	98	36	income	income	NOUN
inlawrev-2932	98	37	was	be	AUX
inlawrev-2932	98	38	properly	properly	ADV
inlawrev-2932	98	39	reported	report	VERB
inlawrev-2932	98	40	in	in	ADP
inlawrev-2932	98	41	the	the	DET
inlawrev-2932	98	42	year	year	NOUN
inlawrev-2932	98	43	it	it	PRON
inlawrev-2932	98	44	was	be	AUX
inlawrev-2932	98	45	priced.^^	priced.^^	NOUN
inlawrev-2932	98	46	the	the	DET
inlawrev-2932	98	47	tax	tax	NOUN
inlawrev-2932	98	48	court	court	NOUN
inlawrev-2932	98	49	determined	determine	VERB
inlawrev-2932	98	50	that	that	SCONJ
inlawrev-2932	98	51	the	the	DET
inlawrev-2932	98	52	contracts	contract	NOUN
inlawrev-2932	98	53	the	the	DET
inlawrev-2932	98	54	taxpayer	taxpayer	NOUN
inlawrev-2932	98	55	held	hold	VERB
inlawrev-2932	98	56	were	be	AUX
inlawrev-2932	98	57	not	not	PART
inlawrev-2932	98	58	"	"	PUNCT
inlawrev-2932	98	59	evidences	evidence	NOUN
inlawrev-2932	98	60	of	of	ADP
inlawrev-2932	98	61	indebtedness	indebtedness	NOUN
inlawrev-2932	98	62	payable	payable	ADJ
inlawrev-2932	98	63	on	on	ADP
inlawrev-2932	98	64	demand	demand	NOUN
inlawrev-2932	98	65	,	,	PUNCT
inlawrev-2932	98	66	'	'	PUNCT
inlawrev-2932	98	67	*	*	PUNCT
inlawrev-2932	98	68	^	^	NOUN
inlawrev-2932	98	69	'	'	PUNCT
inlawrev-2932	98	70	were	be	AUX
inlawrev-2932	98	71	not	not	PART
inlawrev-2932	98	72	readily	readily	ADV
inlawrev-2932	98	73	marketable	marketable	ADJ
inlawrev-2932	98	74	,	,	PUNCT
inlawrev-2932	98	75	and	and	CCONJ
inlawrev-2932	98	76	therefore	therefore	ADV
inlawrev-2932	98	77	the	the	DET
inlawrev-2932	98	78	sale	sale	NOUN
inlawrev-2932	98	79	qualified	qualify	VERB
inlawrev-2932	98	80	as	as	ADP
inlawrev-2932	98	81	an	an	DET
inlawrev-2932	98	82	installment	installment	NOUN
inlawrev-2932	98	83	sale.^^	sale.^^	NOUN
inlawrev-2932	99	1	the	the	DET
inlawrev-2932	99	2	proceeds	proceed	NOUN
inlawrev-2932	99	3	were	be	AUX
inlawrev-2932	99	4	reportable	reportable	ADJ
inlawrev-2932	99	5	as	as	ADP
inlawrev-2932	99	6	income	income	NOUN
inlawrev-2932	99	7	for	for	ADP
inlawrev-2932	99	8	regular	regular	ADJ
inlawrev-2932	99	9	tax	tax	NOUN
inlawrev-2932	99	10	purposes	purpose	NOUN
inlawrev-2932	99	11	in	in	ADP
inlawrev-2932	99	12	the	the	DET
inlawrev-2932	99	13	year	year	NOUN
inlawrev-2932	99	14	the	the	DET
inlawrev-2932	99	15	price	price	NOUN
inlawrev-2932	99	16	was	be	AUX
inlawrev-2932	99	17	determined	determine	VERB
inlawrev-2932	99	18	.	.	PUNCT
inlawrev-2932	99	19	"	"	PUNCT
inlawrev-2932	100	1	thus	thus	ADV
inlawrev-2932	100	2	,	,	PUNCT
inlawrev-2932	100	3	the	the	DET
inlawrev-2932	100	4	installment	installment	NOUN
inlawrev-2932	100	5	sales	sale	NOUN
inlawrev-2932	100	6	provisions	provision	NOUN
inlawrev-2932	100	7	of	of	ADP
inlawrev-2932	100	8	i.r.c	i.r.c	NOUN
inlawrev-2932	100	9	.	.	PUNCT
inlawrev-2932	101	1	§	§	PROPN
inlawrev-2932	101	2	453	453	NUM
inlawrev-2932	101	3	and	and	CCONJ
inlawrev-2932	101	4	the	the	DET
inlawrev-2932	101	5	constructive	constructive	ADJ
inlawrev-2932	101	6	receipt	receipt	NOUN
inlawrev-2932	101	7	doctrine	doctrine	NOUN
inlawrev-2932	101	8	provide	provide	VERB
inlawrev-2932	101	9	effective	effective	ADJ
inlawrev-2932	101	10	means	mean	NOUN
inlawrev-2932	101	11	of	of	ADP
inlawrev-2932	101	12	deferring	defer	VERB
inlawrev-2932	101	13	recognition	recognition	NOUN
inlawrev-2932	101	14	of	of	ADP
inlawrev-2932	101	15	income	income	NOUN
inlawrev-2932	101	16	;	;	PUNCT
inlawrev-2932	101	17	however	however	ADV
inlawrev-2932	101	18	,	,	PUNCT
inlawrev-2932	101	19	the	the	DET
inlawrev-2932	101	20	taxpayer	taxpayer	NOUN
inlawrev-2932	101	21	must	must	AUX
inlawrev-2932	101	22	not	not	PART
inlawrev-2932	101	23	have	have	VERB
inlawrev-2932	101	24	the	the	DET
inlawrev-2932	101	25	ability	ability	NOUN
inlawrev-2932	101	26	to	to	PART
inlawrev-2932	101	27	transfer	transfer	VERB
inlawrev-2932	101	28	or	or	CCONJ
inlawrev-2932	101	29	assign	assign	VERB
inlawrev-2932	101	30	the	the	DET
inlawrev-2932	101	31	contract	contract	NOUN
inlawrev-2932	101	32	,	,	PUNCT
inlawrev-2932	101	33	and	and	CCONJ
inlawrev-2932	101	34	the	the	DET
inlawrev-2932	101	35	requirements	requirement	NOUN
inlawrev-2932	101	36	for	for	ADP
inlawrev-2932	101	37	an	an	DET
inlawrev-2932	101	38	installment	installment	NOUN
inlawrev-2932	101	39	sales	sale	NOUN
inlawrev-2932	101	40	contract	contract	NOUN
inlawrev-2932	101	41	under	under	ADP
inlawrev-2932	101	42	section	section	NOUN
inlawrev-2932	101	43	453	453	NUM
inlawrev-2932	101	44	must	must	AUX
inlawrev-2932	101	45	be	be	AUX
inlawrev-2932	101	46	met	meet	VERB
inlawrev-2932	101	47	.	.	PUNCT
inlawrev-2932	102	1	23	23	NUM
inlawrev-2932	102	2	.	.	PUNCT
inlawrev-2932	103	1	see	see	VERB
inlawrev-2932	103	2	generally	generally	ADV
inlawrev-2932	103	3	i.r.c	i.r.c	NOUN
inlawrev-2932	103	4	.	.	PUNCT
inlawrev-2932	104	1	§	§	PROPN
inlawrev-2932	104	2	453	453	NUM
inlawrev-2932	104	3	(	(	PUNCT
inlawrev-2932	104	4	1988	1988	NUM
inlawrev-2932	104	5	)	)	PUNCT
inlawrev-2932	104	6	.	.	PUNCT
inlawrev-2932	105	1	24	24	NUM
inlawrev-2932	105	2	.	.	PUNCT
inlawrev-2932	106	1	i	i	PRON
inlawrev-2932	106	2	d.	d.	PROPN
inlawrev-2932	106	3	§	§	PROPN
inlawrev-2932	106	4	453(a	453(a	PROPN
inlawrev-2932	106	5	)	)	PUNCT
inlawrev-2932	106	6	,	,	PUNCT
inlawrev-2932	106	7	(	(	PUNCT
inlawrev-2932	106	8	l)(2)(a	l)(2)(a	NOUN
inlawrev-2932	106	9	)	)	PUNCT
inlawrev-2932	106	10	.	.	PUNCT
inlawrev-2932	107	1	section	section	NOUN
inlawrev-2932	107	2	453	453	NUM
inlawrev-2932	107	3	allows	allow	VERB
inlawrev-2932	107	4	income	income	NOUN
inlawrev-2932	107	5	from	from	ADP
inlawrev-2932	107	6	an	an	DET
inlawrev-2932	107	7	installment	installment	NOUN
inlawrev-2932	107	8	sale	sale	NOUN
inlawrev-2932	107	9	to	to	PART
inlawrev-2932	107	10	be	be	AUX
inlawrev-2932	107	11	recognized	recognize	VERB
inlawrev-2932	107	12	under	under	ADP
inlawrev-2932	107	13	the	the	DET
inlawrev-2932	107	14	installment	installment	NOUN
inlawrev-2932	107	15	method	method	NOUN
inlawrev-2932	107	16	.	.	PUNCT
inlawrev-2932	108	1	i	i	PRON
inlawrev-2932	108	2	d.	d.	PROPN
inlawrev-2932	108	3	§	§	PROPN
inlawrev-2932	108	4	453(a	453(a	PROPN
inlawrev-2932	108	5	)	)	PUNCT
inlawrev-2932	108	6	.	.	PUNCT
inlawrev-2932	109	1	"	"	PUNCT
inlawrev-2932	109	2	installment	installment	ADJ
inlawrev-2932	109	3	sale	sale	NOUN
inlawrev-2932	109	4	"	"	PUNCT
inlawrev-2932	109	5	is	be	AUX
inlawrev-2932	109	6	defined	define	VERB
inlawrev-2932	109	7	as	as	ADP
inlawrev-2932	109	8	"	"	PUNCT
inlawrev-2932	109	9	a	a	DET
inlawrev-2932	109	10	disposition	disposition	NOUN
inlawrev-2932	109	11	of	of	ADP
inlawrev-2932	109	12	property	property	NOUN
inlawrev-2932	109	13	where	where	SCONJ
inlawrev-2932	109	14	at	at	ADV
inlawrev-2932	109	15	least	least	ADV
inlawrev-2932	109	16	1	1	NUM
inlawrev-2932	109	17	payment	payment	NOUN
inlawrev-2932	109	18	is	be	AUX
inlawrev-2932	109	19	to	to	PART
inlawrev-2932	109	20	be	be	AUX
inlawrev-2932	109	21	received	receive	VERB
inlawrev-2932	109	22	after	after	ADP
inlawrev-2932	109	23	the	the	DET
inlawrev-2932	109	24	close	close	NOUN
inlawrev-2932	109	25	of	of	ADP
inlawrev-2932	109	26	the	the	DET
inlawrev-2932	109	27	taxable	taxable	ADJ
inlawrev-2932	109	28	year	year	NOUN
inlawrev-2932	109	29	in	in	ADP
inlawrev-2932	109	30	which	which	PRON
inlawrev-2932	109	31	the	the	DET
inlawrev-2932	109	32	disposition	disposition	NOUN
inlawrev-2932	109	33	occurs	occur	VERB
inlawrev-2932	109	34	"	"	PUNCT
inlawrev-2932	109	35	but	but	CCONJ
inlawrev-2932	109	36	does	do	AUX
inlawrev-2932	109	37	not	not	PART
inlawrev-2932	109	38	include	include	VERB
inlawrev-2932	109	39	"	"	PUNCT
inlawrev-2932	109	40	dealer	dealer	NOUN
inlawrev-2932	109	41	dispositions	disposition	NOUN
inlawrev-2932	109	42	.	.	PUNCT
inlawrev-2932	109	43	"	"	PUNCT
inlawrev-2932	110	1	i	i	PRON
inlawrev-2932	110	2	d.	d.	PROPN
inlawrev-2932	110	3	§	§	PROPN
inlawrev-2932	110	4	453(b)(1	453(b)(1	PROPN
inlawrev-2932	110	5	)	)	PUNCT
inlawrev-2932	110	6	,	,	PUNCT
inlawrev-2932	110	7	(	(	PUNCT
inlawrev-2932	110	8	1)(2)(a	1)(2)(a	NUM
inlawrev-2932	110	9	)	)	PUNCT
inlawrev-2932	110	10	.	.	PUNCT
inlawrev-2932	111	1	"	"	PUNCT
inlawrev-2932	111	2	dealer	dealer	NOUN
inlawrev-2932	111	3	dispositions	disposition	NOUN
inlawrev-2932	111	4	"	"	PUNCT
inlawrev-2932	111	5	are	be	AUX
inlawrev-2932	111	6	expressly	expressly	ADV
inlawrev-2932	111	7	defined	define	VERB
inlawrev-2932	111	8	to	to	PART
inlawrev-2932	111	9	exclude	exclude	VERB
inlawrev-2932	111	10	"	"	PUNCT
inlawrev-2932	111	11	[	[	X
inlawrev-2932	111	12	t]he	t]he	ADV
inlawrev-2932	111	13	disposition	disposition	NOUN
inlawrev-2932	111	14	...	...	PUNCT
inlawrev-2932	111	15	of	of	ADP
inlawrev-2932	111	16	any	any	DET
inlawrev-2932	111	17	property	property	NOUN
inlawrev-2932	111	18	used	use	VERB
inlawrev-2932	111	19	or	or	CCONJ
inlawrev-2932	111	20	produced	produce	VERB
inlawrev-2932	111	21	in	in	ADP
inlawrev-2932	111	22	the	the	DET
inlawrev-2932	111	23	trade	trade	NOUN
inlawrev-2932	111	24	or	or	CCONJ
inlawrev-2932	111	25	business	business	NOUN
inlawrev-2932	111	26	of	of	ADP
inlawrev-2932	111	27	farming	farming	NOUN
inlawrev-2932	111	28	"	"	PUNCT
inlawrev-2932	111	29	i	i	PROPN
inlawrev-2932	111	30	d.	d.	PROPN
inlawrev-2932	111	31	§	§	PROPN
inlawrev-2932	111	32	453(l)(2)(a	453(l)(2)(a	PROPN
inlawrev-2932	111	33	)	)	PUNCT
inlawrev-2932	111	34	.	.	PUNCT
inlawrev-2932	112	1	25	25	NUM
inlawrev-2932	112	2	.	.	PUNCT
inlawrev-2932	112	3	i.r.c	i.r.c	NOUN
inlawrev-2932	112	4	.	.	PUNCT
inlawrev-2932	113	1	§	§	PROPN
inlawrev-2932	113	2	56(a)(6	56(a)(6	NUM
inlawrev-2932	113	3	)	)	PUNCT
inlawrev-2932	113	4	(	(	PUNCT
inlawrev-2932	113	5	1988	1988	NUM
inlawrev-2932	113	6	)	)	PUNCT
inlawrev-2932	113	7	.	.	PUNCT
inlawrev-2932	114	1	26	26	NUM
inlawrev-2932	114	2	.	.	PUNCT
inlawrev-2932	115	1	/rf	/rf	PROPN
inlawrev-2932	115	2	.	.	PUNCT
inlawrev-2932	116	1	§	§	PROPN
inlawrev-2932	116	2	53	53	NUM
inlawrev-2932	116	3	(	(	PUNCT
inlawrev-2932	116	4	the	the	DET
inlawrev-2932	116	5	credit	credit	NOUN
inlawrev-2932	116	6	arises	arise	VERB
inlawrev-2932	116	7	from	from	ADP
inlawrev-2932	116	8	a	a	DET
inlawrev-2932	116	9	prior	prior	ADJ
inlawrev-2932	116	10	year	year	NOUN
inlawrev-2932	116	11	minimum	minimum	NOUN
inlawrev-2932	116	12	tax	tax	NOUN
inlawrev-2932	116	13	liability	liability	NOUN
inlawrev-2932	116	14	)	)	PUNCT
inlawrev-2932	116	15	.	.	PUNCT
inlawrev-2932	117	1	27	27	NUM
inlawrev-2932	117	2	.	.	X
inlawrev-2932	118	1	94	94	NUM
inlawrev-2932	119	1	t.c	t.c	PROPN
inlawrev-2932	119	2	.	.	PROPN
inlawrev-2932	119	3	696	696	NUM
inlawrev-2932	119	4	(	(	PUNCT
inlawrev-2932	119	5	1990	1990	NUM
inlawrev-2932	119	6	)	)	PUNCT
inlawrev-2932	119	7	.	.	PUNCT
inlawrev-2932	120	1	28	28	NUM
inlawrev-2932	120	2	.	.	PUNCT
inlawrev-2932	121	1	i	i	PRON
inlawrev-2932	121	2	d.	d.	PROPN
inlawrev-2932	121	3	at	at	ADP
inlawrev-2932	121	4	700	700	NUM
inlawrev-2932	121	5	-	-	SYM
inlawrev-2932	121	6	03	03	NUM
inlawrev-2932	121	7	.	.	PUNCT
inlawrev-2932	122	1	29	29	NUM
inlawrev-2932	122	2	.	.	PUNCT
inlawrev-2932	123	1	i	i	PRON
inlawrev-2932	123	2	d.	d.	PROPN
inlawrev-2932	123	3	at	at	ADP
inlawrev-2932	123	4	704	704	NUM
inlawrev-2932	123	5	.	.	PUNCT
inlawrev-2932	124	1	30	30	NUM
inlawrev-2932	124	2	.	.	PUNCT
inlawrev-2932	125	1	i	i	PRON
inlawrev-2932	125	2	d.	d.	PROPN
inlawrev-2932	125	3	31	31	NUM
inlawrev-2932	125	4	.	.	PUNCT
inlawrev-2932	126	1	i	i	PRON
inlawrev-2932	126	2	d.	d.	PROPN
inlawrev-2932	126	3	32	32	NUM
inlawrev-2932	126	4	.	.	PUNCT
inlawrev-2932	127	1	i	i	PRON
inlawrev-2932	127	2	d.	d.	PROPN
inlawrev-2932	127	3	33	33	NUM
inlawrev-2932	127	4	.	.	PUNCT
inlawrev-2932	128	1	i	i	PRON
inlawrev-2932	128	2	d.	d.	PROPN
inlawrev-2932	128	3	1991	1991	NUM
inlawrev-2932	128	4	]	]	PUNCT
inlawrev-2932	128	5	agricultural	agricultural	ADJ
inlawrev-2932	128	6	taxation	taxation	NOUN
inlawrev-2932	128	7	1433	1433	NUM
inlawrev-2932	128	8	n.	n.	NOUN
inlawrev-2932	128	9	depreciation	depreciation	NOUN
inlawrev-2932	128	10	under	under	ADP
inlawrev-2932	128	11	section	section	NOUN
inlawrev-2932	128	12	168	168	NUM
inlawrev-2932	128	13	a.	a.	NOUN
inlawrev-2932	128	14	changes	change	NOUN
inlawrev-2932	128	15	affecting	affect	VERB
inlawrev-2932	128	16	agriculture	agriculture	NOUN
inlawrev-2932	128	17	under	under	ADP
inlawrev-2932	128	18	section	section	NOUN
inlawrev-2932	128	19	168	168	NUM
inlawrev-2932	128	20	under	under	ADP
inlawrev-2932	128	21	the	the	DET
inlawrev-2932	128	22	accelerated	accelerate	VERB
inlawrev-2932	128	23	cost	cost	NOUN
inlawrev-2932	128	24	recovery	recovery	NOUN
inlawrev-2932	128	25	system	system	NOUN
inlawrev-2932	128	26	provided	provide	VERB
inlawrev-2932	128	27	for	for	ADP
inlawrev-2932	128	28	in	in	ADP
inlawrev-2932	128	29	section	section	NOUN
inlawrev-2932	128	30	168,^	168,^	NUM
inlawrev-2932	128	31	the	the	DET
inlawrev-2932	128	32	depreciation	depreciation	NOUN
inlawrev-2932	128	33	deduction	deduction	NOUN
inlawrev-2932	128	34	for	for	ADP
inlawrev-2932	128	35	trees	tree	NOUN
inlawrev-2932	128	36	or	or	CCONJ
inlawrev-2932	128	37	vines	vine	NOUN
inlawrev-2932	128	38	bearing	bear	VERB
inlawrev-2932	128	39	fruit	fruit	NOUN
inlawrev-2932	128	40	or	or	CCONJ
inlawrev-2932	128	41	nuts	nut	NOUN
inlawrev-2932	128	42	will	will	AUX
inlawrev-2932	128	43	be	be	AUX
inlawrev-2932	128	44	calculated	calculate	VERB
inlawrev-2932	128	45	using	use	VERB
inlawrev-2932	128	46	the	the	DET
inlawrev-2932	128	47	straight	straight	ADJ
inlawrev-2932	128	48	-	-	PUNCT
inlawrev-2932	128	49	line	line	NOUN
inlawrev-2932	128	50	method	method	NOUN
inlawrev-2932	128	51	over	over	ADP
inlawrev-2932	128	52	a	a	DET
inlawrev-2932	128	53	ten	ten	NUM
inlawrev-2932	128	54	-	-	PUNCT
inlawrev-2932	128	55	year	year	NOUN
inlawrev-2932	128	56	recovery	recovery	NOUN
inlawrev-2932	128	57	period	period	NOUN
inlawrev-2932	128	58	.	.	PUNCT
inlawrev-2932	129	1	^^	^^	PUNCT
inlawrev-2932	129	2	this	this	DET
inlawrev-2932	129	3	method	method	NOUN
inlawrev-2932	129	4	is	be	AUX
inlawrev-2932	129	5	applicable	applicable	ADJ
inlawrev-2932	129	6	for	for	ADP
inlawrev-2932	129	7	property	property	NOUN
inlawrev-2932	129	8	placed	place	VERB
inlawrev-2932	129	9	in	in	ADP
inlawrev-2932	129	10	service	service	NOUN
inlawrev-2932	129	11	after	after	ADP
inlawrev-2932	129	12	december	december	PROPN
inlawrev-2932	129	13	31	31	NUM
inlawrev-2932	129	14	,	,	PUNCT
inlawrev-2932	129	15	1988.^^	1988.^^	NUM
inlawrev-2932	129	16	in	in	ADP
inlawrev-2932	129	17	addition	addition	NOUN
inlawrev-2932	129	18	,	,	PUNCT
inlawrev-2932	129	19	single	single	ADJ
inlawrev-2932	129	20	-	-	PUNCT
inlawrev-2932	129	21	purpose	purpose	NOUN
inlawrev-2932	129	22	agricultural	agricultural	ADJ
inlawrev-2932	129	23	structures	structure	NOUN
inlawrev-2932	129	24	are	be	AUX
inlawrev-2932	129	25	assigned	assign	VERB
inlawrev-2932	129	26	a	a	DET
inlawrev-2932	129	27	recovery	recovery	NOUN
inlawrev-2932	129	28	period	period	NOUN
inlawrev-2932	129	29	of	of	ADP
inlawrev-2932	129	30	ten	ten	NUM
inlawrev-2932	129	31	years	year	NOUN
inlawrev-2932	129	32	if	if	SCONJ
inlawrev-2932	129	33	placed	place	VERB
inlawrev-2932	129	34	in	in	ADP
inlawrev-2932	129	35	service	service	NOUN
inlawrev-2932	129	36	after	after	ADP
inlawrev-2932	129	37	1988.^'^	1988.^'^	NOUN
inlawrev-2932	129	38	for	for	ADP
inlawrev-2932	129	39	property	property	NOUN
inlawrev-2932	129	40	placed	place	VERB
inlawrev-2932	129	41	in	in	ADP
inlawrev-2932	129	42	service	service	NOUN
inlawrev-2932	129	43	beginning	begin	VERB
inlawrev-2932	129	44	in	in	ADP
inlawrev-2932	129	45	1987	1987	NUM
inlawrev-2932	129	46	,	,	PUNCT
inlawrev-2932	129	47	taxpayers	taxpayer	NOUN
inlawrev-2932	129	48	may	may	AUX
inlawrev-2932	129	49	elect	elect	VERB
inlawrev-2932	129	50	for	for	ADP
inlawrev-2932	129	51	regular	regular	ADJ
inlawrev-2932	129	52	tax	tax	NOUN
inlawrev-2932	129	53	purposes	purpose	NOUN
inlawrev-2932	129	54	the	the	DET
inlawrev-2932	129	55	depreciation	depreciation	NOUN
inlawrev-2932	129	56	rules	rule	NOUN
inlawrev-2932	129	57	that	that	PRON
inlawrev-2932	129	58	apply	apply	VERB
inlawrev-2932	129	59	for	for	ADP
inlawrev-2932	129	60	alternative	alternative	ADJ
inlawrev-2932	129	61	minimum	minimum	ADJ
inlawrev-2932	129	62	tax	tax	NOUN
inlawrev-2932	129	63	purposes.^^	purposes.^^	NOUN
inlawrev-2932	129	64	for	for	ADP
inlawrev-2932	129	65	taxable	taxable	ADJ
inlawrev-2932	129	66	years	year	NOUN
inlawrev-2932	129	67	beginning	begin	VERB
inlawrev-2932	129	68	after	after	ADP
inlawrev-2932	129	69	march	march	PROPN
inlawrev-2932	129	70	31	31	NUM
inlawrev-2932	129	71	,	,	PUNCT
inlawrev-2932	129	72	1988	1988	NUM
inlawrev-2932	129	73	,	,	PUNCT
inlawrev-2932	129	74	property	property	NOUN
inlawrev-2932	129	75	purchased	purchase	VERB
inlawrev-2932	129	76	and	and	CCONJ
inlawrev-2932	129	77	sold	sell	VERB
inlawrev-2932	129	78	in	in	ADP
inlawrev-2932	129	79	the	the	DET
inlawrev-2932	129	80	same	same	ADJ
inlawrev-2932	129	81	tax	tax	NOUN
inlawrev-2932	129	82	year	year	NOUN
inlawrev-2932	129	83	is	be	AUX
inlawrev-2932	129	84	not	not	PART
inlawrev-2932	129	85	considered	consider	VERB
inlawrev-2932	129	86	for	for	ADP
inlawrev-2932	129	87	purposes	purpose	NOUN
inlawrev-2932	129	88	of	of	ADP
inlawrev-2932	129	89	calculating	calculate	VERB
inlawrev-2932	129	90	the	the	DET
inlawrev-2932	129	91	40^o	40^o	NUM
inlawrev-2932	129	92	midquarter	midquarter	NOUN
inlawrev-2932	129	93	convention	convention	NOUN
inlawrev-2932	129	94	.	.	PUNCT
inlawrev-2932	129	95	^^	^^	PUNCT
inlawrev-2932	129	96	for	for	ADP
inlawrev-2932	129	97	property	property	NOUN
inlawrev-2932	129	98	that	that	PRON
inlawrev-2932	129	99	is	be	AUX
inlawrev-2932	129	100	used	use	VERB
inlawrev-2932	129	101	in	in	ADP
inlawrev-2932	129	102	the	the	DET
inlawrev-2932	129	103	trade	trade	NOUN
inlawrev-2932	129	104	or	or	CCONJ
inlawrev-2932	129	105	business	business	NOUN
inlawrev-2932	129	106	of	of	ADP
inlawrev-2932	129	107	farming	farming	NOUN
inlawrev-2932	129	108	,	,	PUNCT
inlawrev-2932	129	109	the	the	DET
inlawrev-2932	129	110	applicable	applicable	ADJ
inlawrev-2932	129	111	depreciation	depreciation	NOUN
inlawrev-2932	129	112	method	method	NOUN
inlawrev-2932	129	113	is	be	AUX
inlawrev-2932	129	114	the	the	DET
inlawrev-2932	129	115	150	150	NUM
inlawrev-2932	129	116	%	%	NOUN
inlawrev-2932	129	117	declining	decline	VERB
inlawrev-2932	129	118	-	-	PUNCT
inlawrev-2932	129	119	balance	balance	NOUN
inlawrev-2932	129	120	method	method	NOUN
inlawrev-2932	129	121	,	,	PUNCT
inlawrev-2932	129	122	switching	switch	VERB
inlawrev-2932	129	123	to	to	ADP
inlawrev-2932	129	124	the	the	DET
inlawrev-2932	129	125	straightline	straightline	NOUN
inlawrev-2932	129	126	method	method	NOUN
inlawrev-2932	129	127	at	at	ADP
inlawrev-2932	129	128	the	the	DET
inlawrev-2932	129	129	appropriate	appropriate	ADJ
inlawrev-2932	129	130	time	time	NOUN
inlawrev-2932	129	131	to	to	PART
inlawrev-2932	129	132	maximize	maximize	VERB
inlawrev-2932	129	133	the	the	DET
inlawrev-2932	129	134	depreciation	depreciation	NOUN
inlawrev-2932	129	135	allowance	allowance	NOUN
inlawrev-2932	129	136	.	.	PUNCT
inlawrev-2932	130	1	"^	"^	VERB
inlawrev-2932	130	2	this	this	PRON
inlawrev-2932	130	3	is	be	AUX
inlawrev-2932	130	4	a	a	DET
inlawrev-2932	130	5	limitation	limitation	NOUN
inlawrev-2932	130	6	on	on	ADP
inlawrev-2932	130	7	the	the	DET
inlawrev-2932	130	8	modified	modify	VERB
inlawrev-2932	130	9	accelerated	accelerate	VERB
inlawrev-2932	130	10	cost	cost	NOUN
inlawrev-2932	130	11	recovery	recovery	NOUN
inlawrev-2932	130	12	system	system	NOUN
inlawrev-2932	130	13	(	(	PUNCT
inlawrev-2932	130	14	macrs	macrs	NOUN
inlawrev-2932	130	15	)	)	PUNCT
inlawrev-2932	130	16	method	method	NOUN
inlawrev-2932	130	17	available	available	ADJ
inlawrev-2932	130	18	to	to	ADP
inlawrev-2932	130	19	other	other	ADJ
inlawrev-2932	130	20	types	type	NOUN
inlawrev-2932	130	21	of	of	ADP
inlawrev-2932	130	22	businesses	business	NOUN
inlawrev-2932	130	23	.	.	PUNCT
inlawrev-2932	131	1	depreciation	depreciation	NOUN
inlawrev-2932	131	2	guides	guide	NOUN
inlawrev-2932	131	3	1	1	NUM
inlawrev-2932	131	4	,	,	PUNCT
inlawrev-2932	131	5	2	2	NUM
inlawrev-2932	131	6	,	,	PUNCT
inlawrev-2932	131	7	3	3	NUM
inlawrev-2932	131	8	,	,	PUNCT
inlawrev-2932	131	9	and	and	CCONJ
inlawrev-2932	131	10	4	4	NUM
inlawrev-2932	131	11	are	be	AUX
inlawrev-2932	131	12	included	include	VERB
inlawrev-2932	131	13	in	in	ADP
inlawrev-2932	131	14	the	the	DET
inlawrev-2932	131	15	appendix	appendix	NOUN
inlawrev-2932	131	16	to	to	PART
inlawrev-2932	131	17	assist	assist	VERB
inlawrev-2932	131	18	the	the	DET
inlawrev-2932	131	19	practitioner	practitioner	NOUN
inlawrev-2932	131	20	in	in	ADP
inlawrev-2932	131	21	sorting	sort	VERB
inlawrev-2932	131	22	through	through	ADP
inlawrev-2932	131	23	the	the	DET
inlawrev-2932	131	24	macrs	macrs	NOUN
inlawrev-2932	131	25	depreciation	depreciation	NOUN
inlawrev-2932	131	26	system	system	NOUN
inlawrev-2932	131	27	maze	maze	NOUN
inlawrev-2932	131	28	.	.	PUNCT
inlawrev-2932	132	1	b.	b.	PROPN
inlawrev-2932	132	2	expensing	expense	VERB
inlawrev-2932	132	3	election	election	NOUN
inlawrev-2932	132	4	under	under	ADP
inlawrev-2932	132	5	section	section	NOUN
inlawrev-2932	132	6	179	179	NUM
inlawrev-2932	132	7	the	the	DET
inlawrev-2932	132	8	taxable	taxable	ADJ
inlawrev-2932	132	9	income	income	NOUN
inlawrev-2932	132	10	limitation	limitation	NOUN
inlawrev-2932	132	11	provides	provide	VERB
inlawrev-2932	132	12	that	that	SCONJ
inlawrev-2932	132	13	the	the	DET
inlawrev-2932	132	14	amount	amount	NOUN
inlawrev-2932	132	15	eligible	eligible	ADJ
inlawrev-2932	132	16	to	to	PART
inlawrev-2932	132	17	be	be	AUX
inlawrev-2932	132	18	expensed	expense	VERB
inlawrev-2932	132	19	is	be	AUX
inlawrev-2932	132	20	limited	limit	VERB
inlawrev-2932	132	21	to	to	ADP
inlawrev-2932	132	22	the	the	DET
inlawrev-2932	132	23	taxable	taxable	ADJ
inlawrev-2932	132	24	income	income	NOUN
inlawrev-2932	132	25	derived	derive	VERB
inlawrev-2932	132	26	from	from	ADP
inlawrev-2932	132	27	the	the	DET
inlawrev-2932	132	28	active	active	ADJ
inlawrev-2932	132	29	conduct	conduct	NOUN
inlawrev-2932	132	30	of	of	ADP
inlawrev-2932	132	31	all	all	DET
inlawrev-2932	132	32	trades	trade	NOUN
inlawrev-2932	132	33	or	or	CCONJ
inlawrev-2932	132	34	businesses	business	NOUN
inlawrev-2932	132	35	.	.	PUNCT
inlawrev-2932	133	1	"	"	PUNCT
inlawrev-2932	133	2	^^	^^	X
inlawrev-2932	133	3	several	several	ADJ
inlawrev-2932	133	4	examples	example	NOUN
inlawrev-2932	133	5	help	help	VERB
inlawrev-2932	133	6	illustrate	illustrate	VERB
inlawrev-2932	133	7	this	this	DET
inlawrev-2932	133	8	limitation	limitation	NOUN
inlawrev-2932	133	9	.	.	PUNCT
inlawrev-2932	134	1	suppose	suppose	VERB
inlawrev-2932	134	2	jayne	jayne	PROPN
inlawrev-2932	134	3	brennan	brennan	PROPN
inlawrev-2932	134	4	has	have	VERB
inlawrev-2932	134	5	two	two	NUM
inlawrev-2932	134	6	separate	separate	ADJ
inlawrev-2932	134	7	businesses	business	NOUN
inlawrev-2932	134	8	.	.	PUNCT
inlawrev-2932	135	1	in	in	ADP
inlawrev-2932	135	2	business	business	NOUN
inlawrev-2932	135	3	number	number	NOUN
inlawrev-2932	135	4	one	one	NUM
inlawrev-2932	135	5	,	,	PUNCT
inlawrev-2932	135	6	she	she	PRON
inlawrev-2932	135	7	has	have	VERB
inlawrev-2932	135	8	a	a	DET
inlawrev-2932	135	9	taxable	taxable	ADJ
inlawrev-2932	135	10	loss	loss	NOUN
inlawrev-2932	135	11	of	of	ADP
inlawrev-2932	135	12	$	$	SYM
inlawrev-2932	135	13	10,000	10,000	NUM
inlawrev-2932	135	14	.	.	PUNCT
inlawrev-2932	136	1	in	in	ADP
inlawrev-2932	136	2	1990	1990	NUM
inlawrev-2932	136	3	,	,	PUNCT
inlawrev-2932	136	4	she	she	PRON
inlawrev-2932	136	5	placed	place	VERB
inlawrev-2932	136	6	in	in	ADP
inlawrev-2932	136	7	service	service	NOUN
inlawrev-2932	136	8	in	in	ADP
inlawrev-2932	136	9	that	that	DET
inlawrev-2932	136	10	business	business	NOUN
inlawrev-2932	136	11	a	a	DET
inlawrev-2932	136	12	$	$	SYM
inlawrev-2932	136	13	6,000	6,000	NUM
inlawrev-2932	136	14	machine	machine	NOUN
inlawrev-2932	136	15	qualifying	qualify	VERB
inlawrev-2932	136	16	for	for	ADP
inlawrev-2932	136	17	section	section	NOUN
inlawrev-2932	136	18	179	179	NUM
inlawrev-2932	136	19	expensing	expensing	NOUN
inlawrev-2932	136	20	.	.	PUNCT
inlawrev-2932	137	1	in	in	ADP
inlawrev-2932	137	2	business	business	NOUN
inlawrev-2932	137	3	number	number	NOUN
inlawrev-2932	137	4	two	two	NUM
inlawrev-2932	137	5	,	,	PUNCT
inlawrev-2932	137	6	she	she	PRON
inlawrev-2932	137	7	has	have	VERB
inlawrev-2932	137	8	taxable	taxable	ADJ
inlawrev-2932	137	9	income	income	NOUN
inlawrev-2932	137	10	of	of	ADP
inlawrev-2932	137	11	$	$	SYM
inlawrev-2932	137	12	19,000	19,000	NUM
inlawrev-2932	137	13	.	.	PUNCT
inlawrev-2932	138	1	jayne	jayne	PROPN
inlawrev-2932	138	2	can	can	AUX
inlawrev-2932	138	3	combine	combine	VERB
inlawrev-2932	138	4	the	the	DET
inlawrev-2932	138	5	taxable	taxable	ADJ
inlawrev-2932	138	6	income	income	NOUN
inlawrev-2932	138	7	from	from	ADP
inlawrev-2932	138	8	the	the	DET
inlawrev-2932	138	9	two	two	NUM
inlawrev-2932	138	10	businesses	business	NOUN
inlawrev-2932	138	11	,	,	PUNCT
inlawrev-2932	138	12	$	$	SYM
inlawrev-2932	138	13	9,000	9,000	NUM
inlawrev-2932	138	14	net	net	ADJ
inlawrev-2932	138	15	income	income	NOUN
inlawrev-2932	138	16	,	,	PUNCT
inlawrev-2932	138	17	and	and	CCONJ
inlawrev-2932	138	18	expense	expense	VERB
inlawrev-2932	138	19	the	the	DET
inlawrev-2932	138	20	$	$	SYM
inlawrev-2932	138	21	6,000	6,000	NUM
inlawrev-2932	138	22	machine	machine	NOUN
inlawrev-2932	138	23	purchased	purchase	VERB
inlawrev-2932	138	24	for	for	ADP
inlawrev-2932	138	25	use	use	NOUN
inlawrev-2932	138	26	in	in	ADP
inlawrev-2932	138	27	business	business	NOUN
inlawrev-2932	138	28	number	number	NOUN
inlawrev-2932	138	29	one	one	NUM
inlawrev-2932	138	30	.	.	PUNCT
inlawrev-2932	139	1	34	34	NUM
inlawrev-2932	139	2	.	.	PUNCT
inlawrev-2932	139	3	i.r.c	i.r.c	NOUN
inlawrev-2932	139	4	.	.	PUNCT
inlawrev-2932	140	1	§	§	PROPN
inlawrev-2932	140	2	168	168	NUM
inlawrev-2932	140	3	(	(	PUNCT
inlawrev-2932	140	4	w^est	w^est	NOUN
inlawrev-2932	140	5	supp	supp	PROPN
inlawrev-2932	140	6	.	.	PUNCT
inlawrev-2932	140	7	1990	1990	NUM
inlawrev-2932	140	8	)	)	PUNCT
inlawrev-2932	140	9	.	.	PUNCT
inlawrev-2932	141	1	35	35	NUM
inlawrev-2932	141	2	.	.	PUNCT
inlawrev-2932	142	1	i	i	PRON
inlawrev-2932	142	2	d.	d.	PROPN
inlawrev-2932	142	3	§	§	PROPN
inlawrev-2932	142	4	168(b)(3)(e	168(b)(3)(e	PROPN
inlawrev-2932	142	5	)	)	PUNCT
inlawrev-2932	142	6	,	,	PUNCT
inlawrev-2932	142	7	(	(	PUNCT
inlawrev-2932	142	8	e)(3)(d)(ii	e)(3)(d)(ii	PROPN
inlawrev-2932	142	9	)	)	PUNCT
inlawrev-2932	142	10	.	.	PUNCT
inlawrev-2932	143	1	36	36	NUM
inlawrev-2932	143	2	.	.	PUNCT
inlawrev-2932	144	1	technical	technical	ADJ
inlawrev-2932	144	2	and	and	CCONJ
inlawrev-2932	144	3	miscellaneous	miscellaneous	ADJ
inlawrev-2932	144	4	revenue	revenue	NOUN
inlawrev-2932	144	5	act	act	NOUN
inlawrev-2932	144	6	of	of	ADP
inlawrev-2932	144	7	1988	1988	NUM
inlawrev-2932	144	8	,	,	PUNCT
inlawrev-2932	144	9	pub	pub	NOUN
inlawrev-2932	144	10	.	.	PUNCT
inlawrev-2932	145	1	l.	l.	PROPN
inlawrev-2932	145	2	no	no	INTJ
inlawrev-2932	145	3	.	.	PROPN
inlawrev-2932	146	1	100	100	NUM
inlawrev-2932	146	2	-	-	SYM
inlawrev-2932	146	3	647	647	NUM
inlawrev-2932	146	4	,	,	PUNCT
inlawrev-2932	146	5	§	§	PROPN
inlawrev-2932	146	6	6029(d	6029(d	NOUN
inlawrev-2932	146	7	)	)	PUNCT
inlawrev-2932	146	8	,	,	PUNCT
inlawrev-2932	146	9	102	102	NUM
inlawrev-2932	146	10	stat	stat	NOUN
inlawrev-2932	146	11	.	.	PUNCT
inlawrev-2932	147	1	3694	3694	NUM
inlawrev-2932	147	2	(	(	PUNCT
inlawrev-2932	147	3	1988	1988	NUM
inlawrev-2932	147	4	)	)	PUNCT
inlawrev-2932	147	5	.	.	PUNCT
inlawrev-2932	148	1	37	37	NUM
inlawrev-2932	148	2	.	.	PUNCT
inlawrev-2932	148	3	i.r.c	i.r.c	NOUN
inlawrev-2932	148	4	.	.	PUNCT
inlawrev-2932	149	1	§	§	PROPN
inlawrev-2932	149	2	168(e)(3)(d)(i	168(e)(3)(d)(i	NUM
inlawrev-2932	149	3	)	)	PUNCT
inlawrev-2932	149	4	(	(	PUNCT
inlawrev-2932	149	5	west	west	NOUN
inlawrev-2932	149	6	supp	supp	PROPN
inlawrev-2932	149	7	.	.	PUNCT
inlawrev-2932	149	8	1990	1990	NUM
inlawrev-2932	149	9	)	)	PUNCT
inlawrev-2932	149	10	.	.	PUNCT
inlawrev-2932	150	1	38	38	NUM
inlawrev-2932	150	2	.	.	PUNCT
inlawrev-2932	151	1	i	i	PRON
inlawrev-2932	151	2	d.	d.	PROPN
inlawrev-2932	151	3	§	§	PROPN
inlawrev-2932	151	4	168(b)(2	168(b)(2	NUM
inlawrev-2932	151	5	)	)	PUNCT
inlawrev-2932	151	6	(	(	PUNCT
inlawrev-2932	151	7	iso^/o	iso^/o	NOUN
inlawrev-2932	151	8	declining	decline	VERB
inlawrev-2932	151	9	balance	balance	NOUN
inlawrev-2932	151	10	over	over	ADP
inlawrev-2932	151	11	the	the	DET
inlawrev-2932	151	12	class	class	NOUN
inlawrev-2932	151	13	life	life	NOUN
inlawrev-2932	151	14	)	)	PUNCT
inlawrev-2932	151	15	.	.	PUNCT
inlawrev-2932	152	1	39	39	NUM
inlawrev-2932	152	2	.	.	PUNCT
inlawrev-2932	153	1	i	i	PRON
inlawrev-2932	153	2	d.	d.	PROPN
inlawrev-2932	153	3	§	§	PROPN
inlawrev-2932	153	4	168(d)(3)(b)(ii	168(d)(3)(b)(ii	NUM
inlawrev-2932	153	5	)	)	PUNCT
inlawrev-2932	153	6	.	.	PUNCT
inlawrev-2932	154	1	40	40	NUM
inlawrev-2932	154	2	.	.	PUNCT
inlawrev-2932	155	1	i	i	PRON
inlawrev-2932	155	2	d.	d.	PROPN
inlawrev-2932	155	3	§	§	PROPN
inlawrev-2932	155	4	168(b)(2)(b	168(b)(2)(b	PROPN
inlawrev-2932	155	5	)	)	PUNCT
inlawrev-2932	155	6	.	.	PUNCT
inlawrev-2932	156	1	41	41	NUM
inlawrev-2932	156	2	.	.	PUNCT
inlawrev-2932	157	1	i	i	PRON
inlawrev-2932	157	2	d.	d.	PROPN
inlawrev-2932	157	3	§	§	PROPN
inlawrev-2932	157	4	179(b)(3)(a	179(b)(3)(a	PROPN
inlawrev-2932	157	5	)	)	PUNCT
inlawrev-2932	157	6	(	(	PUNCT
inlawrev-2932	157	7	1988	1988	NUM
inlawrev-2932	157	8	)	)	PUNCT
inlawrev-2932	157	9	;	;	PUNCT
inlawrev-2932	157	10	prop	prop	NOUN
inlawrev-2932	157	11	.	.	PUNCT
inlawrev-2932	158	1	treas	treas	PROPN
inlawrev-2932	158	2	.	.	PUNCT
inlawrev-2932	159	1	reg	reg	PROPN
inlawrev-2932	159	2	.	.	PUNCT
inlawrev-2932	160	1	§	§	PROPN
inlawrev-2932	160	2	1.179	1.179	NUM
inlawrev-2932	160	3	-	-	SYM
inlawrev-2932	160	4	2	2	NUM
inlawrev-2932	160	5	,	,	PUNCT
inlawrev-2932	160	6	56	56	NUM
inlawrev-2932	160	7	fed	feed	VERB
inlawrev-2932	160	8	.	.	PUNCT
inlawrev-2932	161	1	reg	reg	PROPN
inlawrev-2932	161	2	.	.	PROPN
inlawrev-2932	162	1	12,873	12,873	NUM
inlawrev-2932	162	2	(	(	PUNCT
inlawrev-2932	162	3	1991	1991	NUM
inlawrev-2932	162	4	)	)	PUNCT
inlawrev-2932	162	5	.	.	PUNCT
inlawrev-2932	163	1	1434	1434	NUM
inlawrev-2932	163	2	indiana	indiana	PROPN
inlawrev-2932	163	3	law	law	PROPN
inlawrev-2932	163	4	review	review	NOUN
inlawrev-2932	164	1	[	[	X
inlawrev-2932	164	2	vol	vol	NOUN
inlawrev-2932	164	3	.	.	PUNCT
inlawrev-2932	165	1	24:1429	24:1429	NUM
inlawrev-2932	165	2	alternatively	alternatively	ADV
inlawrev-2932	165	3	,	,	PUNCT
inlawrev-2932	165	4	suppose	suppose	VERB
inlawrev-2932	165	5	that	that	SCONJ
inlawrev-2932	165	6	jayne	jayne	PROPN
inlawrev-2932	165	7	brennan	brennan	PROPN
inlawrev-2932	165	8	has	have	VERB
inlawrev-2932	165	9	two	two	NUM
inlawrev-2932	165	10	separate	separate	ADJ
inlawrev-2932	165	11	businesses	business	NOUN
inlawrev-2932	165	12	.	.	PUNCT
inlawrev-2932	166	1	in	in	ADP
inlawrev-2932	166	2	business	business	NOUN
inlawrev-2932	166	3	number	number	NOUN
inlawrev-2932	166	4	one	one	NUM
inlawrev-2932	166	5	,	,	PUNCT
inlawrev-2932	166	6	she	she	PRON
inlawrev-2932	166	7	has	have	VERB
inlawrev-2932	166	8	a	a	DET
inlawrev-2932	166	9	taxable	taxable	ADJ
inlawrev-2932	166	10	income	income	NOUN
inlawrev-2932	166	11	of	of	ADP
inlawrev-2932	166	12	$	$	SYM
inlawrev-2932	166	13	10,000	10,000	NUM
inlawrev-2932	166	14	.	.	PUNCT
inlawrev-2932	167	1	in	in	ADP
inlawrev-2932	167	2	1990	1990	NUM
inlawrev-2932	167	3	,	,	PUNCT
inlawrev-2932	167	4	she	she	PRON
inlawrev-2932	167	5	placed	place	VERB
inlawrev-2932	167	6	in	in	ADP
inlawrev-2932	167	7	service	service	NOUN
inlawrev-2932	167	8	in	in	ADP
inlawrev-2932	167	9	that	that	DET
inlawrev-2932	167	10	business	business	NOUN
inlawrev-2932	167	11	a	a	DET
inlawrev-2932	167	12	$	$	SYM
inlawrev-2932	167	13	6,000	6,000	NUM
inlawrev-2932	167	14	machine	machine	NOUN
inlawrev-2932	167	15	qualifying	qualify	VERB
inlawrev-2932	167	16	for	for	ADP
inlawrev-2932	167	17	section	section	NOUN
inlawrev-2932	167	18	179	179	NUM
inlawrev-2932	167	19	expensing	expensing	NOUN
inlawrev-2932	167	20	.	.	PUNCT
inlawrev-2932	168	1	in	in	ADP
inlawrev-2932	168	2	business	business	NOUN
inlawrev-2932	168	3	number	number	NOUN
inlawrev-2932	168	4	two	two	NUM
inlawrev-2932	168	5	,	,	PUNCT
inlawrev-2932	168	6	she	she	PRON
inlawrev-2932	168	7	has	have	VERB
inlawrev-2932	168	8	a	a	DET
inlawrev-2932	168	9	$	$	SYM
inlawrev-2932	168	10	9,000	9,000	NUM
inlawrev-2932	168	11	taxable	taxable	ADJ
inlawrev-2932	168	12	loss	loss	NOUN
inlawrev-2932	168	13	.	.	PUNCT
inlawrev-2932	169	1	jayne	jayne	PROPN
inlawrev-2932	169	2	must	must	AUX
inlawrev-2932	169	3	combine	combine	VERB
inlawrev-2932	169	4	the	the	DET
inlawrev-2932	169	5	taxable	taxable	ADJ
inlawrev-2932	169	6	incomes	income	NOUN
inlawrev-2932	169	7	from	from	ADP
inlawrev-2932	169	8	the	the	DET
inlawrev-2932	169	9	two	two	NUM
inlawrev-2932	169	10	businesses	business	NOUN
inlawrev-2932	169	11	.	.	PUNCT
inlawrev-2932	170	1	the	the	DET
inlawrev-2932	170	2	combined	combine	VERB
inlawrev-2932	170	3	amount	amount	NOUN
inlawrev-2932	170	4	is	be	AUX
inlawrev-2932	170	5	$	$	SYM
inlawrev-2932	170	6	1,000	1,000	NUM
inlawrev-2932	170	7	of	of	ADP
inlawrev-2932	170	8	taxable	taxable	ADJ
inlawrev-2932	170	9	income	income	NOUN
inlawrev-2932	170	10	which	which	PRON
inlawrev-2932	170	11	is	be	AUX
inlawrev-2932	170	12	the	the	DET
inlawrev-2932	170	13	total	total	ADJ
inlawrev-2932	170	14	amount	amount	NOUN
inlawrev-2932	170	15	she	she	PRON
inlawrev-2932	170	16	can	can	AUX
inlawrev-2932	170	17	deduct	deduct	VERB
inlawrev-2932	170	18	under	under	ADP
inlawrev-2932	170	19	section	section	NOUN
inlawrev-2932	170	20	179	179	NUM
inlawrev-2932	170	21	for	for	ADP
inlawrev-2932	170	22	1990	1990	NUM
inlawrev-2932	170	23	.	.	PUNCT
inlawrev-2932	171	1	c.	c.	NOUN
inlawrev-2932	171	2	what	what	PRON
inlawrev-2932	171	3	is	be	AUX
inlawrev-2932	171	4	an	an	DET
inlawrev-2932	171	5	''	''	PUNCT
inlawrev-2932	171	6	active	active	ADJ
inlawrev-2932	171	7	*	*	NOUN
inlawrev-2932	171	8	'	'	PART
inlawrev-2932	171	9	trade	trade	NOUN
inlawrev-2932	171	10	or	or	CCONJ
inlawrev-2932	171	11	business	business	NOUN
inlawrev-2932	171	12	under	under	ADP
inlawrev-2932	171	13	section	section	NOUN
inlawrev-2932	171	14	179	179	NUM
inlawrev-2932	171	15	?	?	PUNCT
inlawrev-2932	172	1	the	the	DET
inlawrev-2932	172	2	1986	1986	NUM
inlawrev-2932	172	3	tax	tax	NOUN
inlawrev-2932	172	4	reform	reform	NOUN
inlawrev-2932	172	5	act	act	NOUN
inlawrev-2932	172	6	inserted	insert	VERB
inlawrev-2932	172	7	the	the	DET
inlawrev-2932	172	8	word	word	NOUN
inlawrev-2932	172	9	"	"	PUNCT
inlawrev-2932	172	10	active	active	ADJ
inlawrev-2932	172	11	"	"	PUNCT
inlawrev-2932	172	12	as	as	ADP
inlawrev-2932	172	13	a	a	DET
inlawrev-2932	172	14	further	further	ADJ
inlawrev-2932	172	15	definition	definition	NOUN
inlawrev-2932	172	16	of	of	ADP
inlawrev-2932	172	17	trade	trade	NOUN
inlawrev-2932	172	18	or	or	CCONJ
inlawrev-2932	172	19	business	business	NOUN
inlawrev-2932	172	20	for	for	ADP
inlawrev-2932	172	21	purposes	purpose	NOUN
inlawrev-2932	172	22	of	of	ADP
inlawrev-2932	172	23	a	a	DET
inlawrev-2932	172	24	section	section	NOUN
inlawrev-2932	172	25	179	179	NUM
inlawrev-2932	172	26	deduction	deduction	NOUN
inlawrev-2932	172	27	.	.	PUNCT
inlawrev-2932	173	1	'*^	'*^	PROPN
inlawrev-2932	173	2	proposed	propose	VERB
inlawrev-2932	173	3	amendments	amendment	NOUN
inlawrev-2932	173	4	to	to	ADP
inlawrev-2932	173	5	treasury	treasury	NOUN
inlawrev-2932	173	6	regulation	regulation	NOUN
inlawrev-2932	173	7	§	§	PROPN
inlawrev-2932	173	8	1.179	1.179	NUM
inlawrev-2932	173	9	provide	provide	VERB
inlawrev-2932	173	10	some	some	DET
inlawrev-2932	173	11	guidance	guidance	NOUN
inlawrev-2932	173	12	as	as	ADP
inlawrev-2932	173	13	to	to	ADP
inlawrev-2932	173	14	the	the	DET
inlawrev-2932	173	15	meaning	meaning	NOUN
inlawrev-2932	173	16	of	of	ADP
inlawrev-2932	173	17	the	the	DET
inlawrev-2932	173	18	word	word	NOUN
inlawrev-2932	173	19	*	*	PUNCT
inlawrev-2932	173	20	'	'	PUNCT
inlawrev-2932	173	21	active	active	ADJ
inlawrev-2932	173	22	.	.	PUNCT
inlawrev-2932	174	1	'"*^	'"*^	NOUN
inlawrev-2932	174	2	generally	generally	ADV
inlawrev-2932	174	3	,	,	PUNCT
inlawrev-2932	174	4	the	the	DET
inlawrev-2932	174	5	term	term	NOUN
inlawrev-2932	174	6	"	"	PUNCT
inlawrev-2932	174	7	trade	trade	NOUN
inlawrev-2932	174	8	or	or	CCONJ
inlawrev-2932	174	9	business	business	NOUN
inlawrev-2932	174	10	"	"	PUNCT
inlawrev-2932	174	11	is	be	AUX
inlawrev-2932	174	12	defined	define	VERB
inlawrev-2932	174	13	the	the	DET
inlawrev-2932	174	14	same	same	ADJ
inlawrev-2932	174	15	as	as	ADP
inlawrev-2932	174	16	in	in	ADP
inlawrev-2932	174	17	section	section	NOUN
inlawrev-2932	174	18	162."^	162."^	NUM
inlawrev-2932	174	19	in	in	ADP
inlawrev-2932	174	20	determining	determine	VERB
inlawrev-2932	174	21	whether	whether	SCONJ
inlawrev-2932	174	22	there	there	PRON
inlawrev-2932	174	23	is	be	VERB
inlawrev-2932	174	24	an	an	DET
inlawrev-2932	174	25	active	active	ADJ
inlawrev-2932	174	26	trade	trade	NOUN
inlawrev-2932	174	27	or	or	CCONJ
inlawrev-2932	174	28	business	business	NOUN
inlawrev-2932	174	29	,	,	PUNCT
inlawrev-2932	174	30	a	a	DET
inlawrev-2932	174	31	facts	fact	NOUN
inlawrev-2932	174	32	and	and	CCONJ
inlawrev-2932	174	33	circumstances	circumstance	NOUN
inlawrev-2932	174	34	test	test	NOUN
inlawrev-2932	174	35	will	will	AUX
inlawrev-2932	174	36	be	be	AUX
inlawrev-2932	174	37	applied	apply	VERB
inlawrev-2932	174	38	.	.	PUNCT
inlawrev-2932	175	1	"^^	"^^	VERB
inlawrev-2932	175	2	an	an	DET
inlawrev-2932	175	3	important	important	ADJ
inlawrev-2932	175	4	purpose	purpose	NOUN
inlawrev-2932	175	5	of	of	ADP
inlawrev-2932	175	6	the	the	DET
inlawrev-2932	175	7	"	"	PUNCT
inlawrev-2932	175	8	active	active	ADJ
inlawrev-2932	175	9	"	"	PUNCT
inlawrev-2932	175	10	requirement	requirement	NOUN
inlawrev-2932	175	11	is	be	AUX
inlawrev-2932	175	12	to	to	PART
inlawrev-2932	175	13	prevent	prevent	VERB
inlawrev-2932	175	14	a	a	DET
inlawrev-2932	175	15	passive	passive	ADJ
inlawrev-2932	175	16	investor	investor	NOUN
inlawrev-2932	175	17	in	in	ADP
inlawrev-2932	175	18	a	a	DET
inlawrev-2932	175	19	trade	trade	NOUN
inlawrev-2932	175	20	or	or	CCONJ
inlawrev-2932	175	21	business	business	NOUN
inlawrev-2932	175	22	from	from	ADP
inlawrev-2932	175	23	deducting	deduct	VERB
inlawrev-2932	175	24	section	section	NOUN
inlawrev-2932	175	25	179	179	NUM
inlawrev-2932	175	26	expenses	expense	NOUN
inlawrev-2932	175	27	against	against	ADP
inlawrev-2932	175	28	taxable	taxable	ADJ
inlawrev-2932	175	29	income	income	NOUN
inlawrev-2932	175	30	from	from	ADP
inlawrev-2932	175	31	that	that	DET
inlawrev-2932	175	32	business	business	NOUN
inlawrev-2932	175	33	.	.	PUNCT
inlawrev-2932	176	1	"^	"^	VERB
inlawrev-2932	176	2	the	the	DET
inlawrev-2932	176	3	proposed	propose	VERB
inlawrev-2932	176	4	amendments	amendment	NOUN
inlawrev-2932	176	5	provide	provide	VERB
inlawrev-2932	176	6	that	that	SCONJ
inlawrev-2932	176	7	a	a	DET
inlawrev-2932	176	8	taxpayer	taxpayer	NOUN
inlawrev-2932	176	9	is	be	AUX
inlawrev-2932	176	10	actively	actively	ADV
inlawrev-2932	176	11	involved	involve	VERB
inlawrev-2932	176	12	in	in	ADP
inlawrev-2932	176	13	a	a	DET
inlawrev-2932	176	14	trade	trade	NOUN
inlawrev-2932	176	15	or	or	CCONJ
inlawrev-2932	176	16	business	business	NOUN
inlawrev-2932	176	17	if	if	SCONJ
inlawrev-2932	176	18	the	the	DET
inlawrev-2932	176	19	taxpayer	taxpayer	NOUN
inlawrev-2932	176	20	meaningfully	meaningfully	ADV
inlawrev-2932	176	21	participates	participate	VERB
inlawrev-2932	176	22	in	in	ADP
inlawrev-2932	176	23	the	the	DET
inlawrev-2932	176	24	management	management	NOUN
inlawrev-2932	176	25	or	or	CCONJ
inlawrev-2932	176	26	operations	operation	NOUN
inlawrev-2932	176	27	of	of	ADP
inlawrev-2932	176	28	the	the	DET
inlawrev-2932	176	29	trade	trade	NOUN
inlawrev-2932	176	30	or	or	CCONJ
inlawrev-2932	176	31	business	business	NOUN
inlawrev-2932	176	32	.	.	PUNCT
inlawrev-2932	176	33	'	'	PUNCT
inlawrev-2932	177	1	*	*	X
inlawrev-2932	177	2	''	''	PUNCT
inlawrev-2932	177	3	the	the	DET
inlawrev-2932	177	4	proposed	propose	VERB
inlawrev-2932	177	5	amendments	amendment	NOUN
inlawrev-2932	177	6	provide	provide	VERB
inlawrev-2932	177	7	only	only	ADV
inlawrev-2932	177	8	one	one	NUM
inlawrev-2932	177	9	example	example	NOUN
inlawrev-2932	177	10	to	to	PART
inlawrev-2932	177	11	illustrate	illustrate	VERB
inlawrev-2932	177	12	the	the	DET
inlawrev-2932	177	13	interpretation	interpretation	NOUN
inlawrev-2932	177	14	of	of	ADP
inlawrev-2932	177	15	active	active	ADJ
inlawrev-2932	177	16	participation	participation	NOUN
inlawrev-2932	177	17	.	.	PUNCT
inlawrev-2932	178	1	"^	"^	PUNCT
inlawrev-2932	178	2	the	the	DET
inlawrev-2932	178	3	following	follow	VERB
inlawrev-2932	178	4	ex42	ex42	PROPN
inlawrev-2932	178	5	.	.	PUNCT
inlawrev-2932	179	1	i.r.c	i.r.c	NOUN
inlawrev-2932	179	2	.	.	PUNCT
inlawrev-2932	180	1	§	§	PROPN
inlawrev-2932	180	2	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	180	3	)	)	PUNCT
inlawrev-2932	180	4	.	.	PUNCT
inlawrev-2932	181	1	43	43	NUM
inlawrev-2932	181	2	.	.	PUNCT
inlawrev-2932	182	1	i	i	PRON
inlawrev-2932	182	2	d.	d.	PROPN
inlawrev-2932	182	3	;	;	PUNCT
inlawrev-2932	182	4	prop	prop	PROPN
inlawrev-2932	182	5	.	.	PUNCT
inlawrev-2932	183	1	treas	treas	PROPN
inlawrev-2932	183	2	.	.	PUNCT
inlawrev-2932	184	1	reg	reg	PROPN
inlawrev-2932	184	2	.	.	PUNCT
inlawrev-2932	185	1	§	§	PROPN
inlawrev-2932	185	2	1.179	1.179	NUM
inlawrev-2932	185	3	-	-	SYM
inlawrev-2932	185	4	2	2	NUM
inlawrev-2932	185	5	.	.	NUM
inlawrev-2932	185	6	44	44	NUM
inlawrev-2932	185	7	.	.	PUNCT
inlawrev-2932	185	8	prop	prop	NOUN
inlawrev-2932	185	9	.	.	PUNCT
inlawrev-2932	186	1	treas	treas	PROPN
inlawrev-2932	186	2	.	.	PUNCT
inlawrev-2932	187	1	reg	reg	PROPN
inlawrev-2932	187	2	.	.	PUNCT
inlawrev-2932	188	1	§	§	PROPN
inlawrev-2932	188	2	1.179	1.179	NUM
inlawrev-2932	188	3	-	-	PUNCT
inlawrev-2932	188	4	2(c)(5)(i).jr	2(c)(5)(i).jr	NUM
inlawrev-2932	188	5	45	45	NUM
inlawrev-2932	188	6	.	.	PUNCT
inlawrev-2932	189	1	i	i	PRON
inlawrev-2932	189	2	d.	d.	PROPN
inlawrev-2932	189	3	§	§	PROPN
inlawrev-2932	189	4	1.179	1.179	PROPN
inlawrev-2932	189	5	-	-	SYM
inlawrev-2932	189	6	2(c)(5)(ii	2(c)(5)(ii	NUM
inlawrev-2932	189	7	)	)	PUNCT
inlawrev-2932	189	8	.	.	PUNCT
inlawrev-2932	190	1	46	46	NUM
inlawrev-2932	190	2	.	.	PUNCT
inlawrev-2932	191	1	i	i	PRON
inlawrev-2932	191	2	d.	d.	PROPN
inlawrev-2932	191	3	47	47	NUM
inlawrev-2932	191	4	.	.	PUNCT
inlawrev-2932	192	1	i	i	PRON
inlawrev-2932	192	2	d.	d.	PROPN
inlawrev-2932	192	3	48	48	NUM
inlawrev-2932	192	4	.	.	PUNCT
inlawrev-2932	193	1	i	i	PRON
inlawrev-2932	193	2	d.	d.	PROPN
inlawrev-2932	193	3	§	§	PROPN
inlawrev-2932	193	4	1.179	1.179	NUM
inlawrev-2932	193	5	-	-	PUNCT
inlawrev-2932	193	6	2(c)(5)(iii	2(c)(5)(iii	NUM
inlawrev-2932	193	7	)	)	PUNCT
inlawrev-2932	193	8	.	.	PUNCT
inlawrev-2932	194	1	(	(	PUNCT
inlawrev-2932	194	2	iii	iii	X
inlawrev-2932	194	3	)	)	PUNCT
inlawrev-2932	194	4	example	example	NOUN
inlawrev-2932	194	5	.	.	PUNCT
inlawrev-2932	195	1	the	the	DET
inlawrev-2932	195	2	provisions	provision	NOUN
inlawrev-2932	195	3	of	of	ADP
inlawrev-2932	195	4	paragraph	paragraph	NOUN
inlawrev-2932	195	5	(	(	PUNCT
inlawrev-2932	195	6	c)(5)(ii	c)(5)(ii	NOUN
inlawrev-2932	195	7	)	)	PUNCT
inlawrev-2932	195	8	of	of	ADP
inlawrev-2932	195	9	this	this	DET
inlawrev-2932	195	10	section	section	NOUN
inlawrev-2932	195	11	are	be	AUX
inlawrev-2932	195	12	illustrated	illustrate	VERB
inlawrev-2932	195	13	by	by	ADP
inlawrev-2932	195	14	the	the	DET
inlawrev-2932	195	15	following	follow	VERB
inlawrev-2932	195	16	example	example	NOUN
inlawrev-2932	195	17	.	.	PUNCT
inlawrev-2932	196	1	example	example	NOUN
inlawrev-2932	196	2	.	.	PUNCT
inlawrev-2932	197	1	a	a	PRON
inlawrev-2932	197	2	owns	own	VERB
inlawrev-2932	197	3	a	a	DET
inlawrev-2932	197	4	salon	salon	NOUN
inlawrev-2932	197	5	as	as	ADP
inlawrev-2932	197	6	a	a	DET
inlawrev-2932	197	7	sole	sole	ADJ
inlawrev-2932	197	8	proprietorship	proprietorship	NOUN
inlawrev-2932	197	9	and	and	CCONJ
inlawrev-2932	197	10	employs	employ	VERB
inlawrev-2932	197	11	b	b	PROPN
inlawrev-2932	197	12	to	to	PART
inlawrev-2932	197	13	operate	operate	VERB
inlawrev-2932	197	14	it	it	PRON
inlawrev-2932	197	15	.	.	PUNCT
inlawrev-2932	198	1	a	a	PRON
inlawrev-2932	198	2	periodically	periodically	ADV
inlawrev-2932	198	3	meets	meet	VERB
inlawrev-2932	198	4	with	with	ADP
inlawrev-2932	198	5	b	b	NOUN
inlawrev-2932	198	6	to	to	PART
inlawrev-2932	198	7	review	review	VERB
inlawrev-2932	198	8	developments	development	NOUN
inlawrev-2932	198	9	relating	relate	VERB
inlawrev-2932	198	10	to	to	ADP
inlawrev-2932	198	11	the	the	DET
inlawrev-2932	198	12	business	business	NOUN
inlawrev-2932	198	13	.	.	PUNCT
inlawrev-2932	199	1	a	a	PRON
inlawrev-2932	199	2	also	also	ADV
inlawrev-2932	199	3	approves	approve	VERB
inlawrev-2932	199	4	the	the	DET
inlawrev-2932	199	5	salon	salon	NOUN
inlawrev-2932	199	6	's	's	PART
inlawrev-2932	199	7	annual	annual	ADJ
inlawrev-2932	199	8	budget	budget	NOUN
inlawrev-2932	199	9	that	that	PRON
inlawrev-2932	199	10	is	be	AUX
inlawrev-2932	199	11	prepared	prepare	VERB
inlawrev-2932	199	12	by	by	ADP
inlawrev-2932	199	13	b.	b.	PROPN
inlawrev-2932	199	14	b	b	PROPN
inlawrev-2932	199	15	performs	perform	VERB
inlawrev-2932	199	16	all	all	DET
inlawrev-2932	199	17	the	the	DET
inlawrev-2932	199	18	necessary	necessary	ADJ
inlawrev-2932	199	19	operating	operating	NOUN
inlawrev-2932	199	20	functions	function	NOUN
inlawrev-2932	199	21	,	,	PUNCT
inlawrev-2932	199	22	including	include	VERB
inlawrev-2932	199	23	hiring	hire	VERB
inlawrev-2932	199	24	beauticians	beautician	NOUN
inlawrev-2932	199	25	,	,	PUNCT
inlawrev-2932	199	26	acquiring	acquire	VERB
inlawrev-2932	199	27	the	the	DET
inlawrev-2932	199	28	necessary	necessary	ADJ
inlawrev-2932	199	29	beauty	beauty	NOUN
inlawrev-2932	199	30	supplies	supply	NOUN
inlawrev-2932	199	31	,	,	PUNCT
inlawrev-2932	199	32	and	and	CCONJ
inlawrev-2932	199	33	writing	write	VERB
inlawrev-2932	199	34	the	the	DET
inlawrev-2932	199	35	checks	check	NOUN
inlawrev-2932	199	36	to	to	PART
inlawrev-2932	199	37	pay	pay	VERB
inlawrev-2932	199	38	all	all	DET
inlawrev-2932	199	39	bills	bill	NOUN
inlawrev-2932	199	40	and	and	CCONJ
inlawrev-2932	199	41	the	the	DET
inlawrev-2932	199	42	beauticians	beautician	NOUN
inlawrev-2932	199	43	'	'	PART
inlawrev-2932	199	44	salaries	salary	NOUN
inlawrev-2932	199	45	.	.	PUNCT
inlawrev-2932	200	1	in	in	ADP
inlawrev-2932	200	2	1991	1991	NUM
inlawrev-2932	200	3	,	,	PUNCT
inlawrev-2932	200	4	b	b	NOUN
inlawrev-2932	200	5	purchased	purchase	VERB
inlawrev-2932	200	6	,	,	PUNCT
inlawrev-2932	200	7	as	as	SCONJ
inlawrev-2932	200	8	provided	provide	VERB
inlawrev-2932	200	9	for	for	ADP
inlawrev-2932	200	10	in	in	ADP
inlawrev-2932	200	11	the	the	DET
inlawrev-2932	200	12	salon	salon	NOUN
inlawrev-2932	200	13	's	's	PART
inlawrev-2932	200	14	annual	annual	ADJ
inlawrev-2932	200	15	budget	budget	NOUN
inlawrev-2932	200	16	,	,	PUNCT
inlawrev-2932	200	17	equipment	equipment	NOUN
inlawrev-2932	200	18	costing	cost	VERB
inlawrev-2932	200	19	$	$	SYM
inlawrev-2932	200	20	9,500	9,500	NUM
inlawrev-2932	200	21	for	for	ADP
inlawrev-2932	200	22	use	use	NOUN
inlawrev-2932	200	23	in	in	ADP
inlawrev-2932	200	24	the	the	DET
inlawrev-2932	200	25	active	active	ADJ
inlawrev-2932	200	26	conduct	conduct	NOUN
inlawrev-2932	200	27	of	of	ADP
inlawrev-2932	200	28	the	the	DET
inlawrev-2932	200	29	salon	salon	NOUN
inlawrev-2932	200	30	.	.	PUNCT
inlawrev-2932	201	1	there	there	PRON
inlawrev-2932	201	2	were	be	VERB
inlawrev-2932	201	3	no	no	DET
inlawrev-2932	201	4	other	other	ADJ
inlawrev-2932	201	5	purchases	purchase	NOUN
inlawrev-2932	201	6	of	of	ADP
inlawrev-2932	201	7	section	section	NOUN
inlawrev-2932	201	8	179	179	NUM
inlawrev-2932	201	9	property	property	NOUN
inlawrev-2932	201	10	during	during	ADP
inlawrev-2932	201	11	1991	1991	NUM
inlawrev-2932	201	12	.	.	PUNCT
inlawrev-2932	202	1	a	a	DET
inlawrev-2932	202	2	's	's	PART
inlawrev-2932	202	3	net	net	ADJ
inlawrev-2932	202	4	income	income	NOUN
inlawrev-2932	202	5	from	from	ADP
inlawrev-2932	202	6	the	the	DET
inlawrev-2932	202	7	salon	salon	NOUN
inlawrev-2932	202	8	,	,	PUNCT
inlawrev-2932	202	9	before	before	ADP
inlawrev-2932	202	10	any	any	DET
inlawrev-2932	202	11	section	section	NOUN
inlawrev-2932	202	12	179	179	NUM
inlawrev-2932	202	13	deduction	deduction	NOUN
inlawrev-2932	202	14	,	,	PUNCT
inlawrev-2932	202	15	totaled	total	VERB
inlawrev-2932	202	16	$	$	SYM
inlawrev-2932	202	17	8,000	8,000	NUM
inlawrev-2932	202	18	.	.	PUNCT
inlawrev-2932	203	1	a	a	PRON
inlawrev-2932	203	2	also	also	ADV
inlawrev-2932	203	3	is	be	AUX
inlawrev-2932	203	4	a	a	DET
inlawrev-2932	203	5	partner	partner	NOUN
inlawrev-2932	203	6	in	in	ADP
inlawrev-2932	203	7	prs	prs	NOUN
inlawrev-2932	203	8	,	,	PUNCT
inlawrev-2932	203	9	a	a	DET
inlawrev-2932	203	10	calendar	calendar	NOUN
inlawrev-2932	203	11	-	-	PUNCT
inlawrev-2932	203	12	year	year	NOUN
inlawrev-2932	203	13	partnership	partnership	NOUN
inlawrev-2932	203	14	,	,	PUNCT
inlawrev-2932	203	15	which	which	PRON
inlawrev-2932	203	16	owns	own	VERB
inlawrev-2932	203	17	a	a	DET
inlawrev-2932	203	18	grocery	grocery	NOUN
inlawrev-2932	203	19	store	store	NOUN
inlawrev-2932	203	20	.	.	PUNCT
inlawrev-2932	204	1	c	c	X
inlawrev-2932	204	2	,	,	PUNCT
inlawrev-2932	204	3	a	a	DET
inlawrev-2932	204	4	partner	partner	NOUN
inlawrev-2932	204	5	in	in	ADP
inlawrev-2932	204	6	prs	prs	NOUN
inlawrev-2932	204	7	,	,	PUNCT
inlawrev-2932	204	8	runs	run	VERB
inlawrev-2932	204	9	the	the	DET
inlawrev-2932	204	10	grocery	grocery	NOUN
inlawrev-2932	204	11	store	store	NOUN
inlawrev-2932	204	12	for	for	ADP
inlawrev-2932	204	13	the	the	DET
inlawrev-2932	204	14	partnership	partnership	NOUN
inlawrev-2932	204	15	,	,	PUNCT
inlawrev-2932	204	16	making	make	VERB
inlawrev-2932	204	17	all	all	DET
inlawrev-2932	204	18	the	the	DET
inlawrev-2932	204	19	management	management	NOUN
inlawrev-2932	204	20	and	and	CCONJ
inlawrev-2932	204	21	operating	operating	NOUN
inlawrev-2932	204	22	decisions	decision	NOUN
inlawrev-2932	204	23	.	.	PUNCT
inlawrev-2932	205	1	prs	prs	NOUN
inlawrev-2932	205	2	did	do	AUX
inlawrev-2932	205	3	not	not	PART
inlawrev-2932	205	4	purchase	purchase	VERB
inlawrev-2932	205	5	any	any	DET
inlawrev-2932	205	6	section	section	NOUN
inlawrev-2932	205	7	179	179	NUM
inlawrev-2932	205	8	property	property	NOUN
inlawrev-2932	205	9	during	during	ADP
inlawrev-2932	205	10	1991	1991	NUM
inlawrev-2932	205	11	.	.	PUNCT
inlawrev-2932	206	1	a	a	DET
inlawrev-2932	206	2	's	's	PART
inlawrev-2932	206	3	allocable	allocable	ADJ
inlawrev-2932	206	4	share	share	NOUN
inlawrev-2932	206	5	of	of	ADP
inlawrev-2932	206	6	partnership	partnership	NOUN
inlawrev-2932	206	7	net	net	ADJ
inlawrev-2932	206	8	income	income	NOUN
inlawrev-2932	206	9	was	be	AUX
inlawrev-2932	206	10	$	$	SYM
inlawrev-2932	206	11	6,000	6,000	NUM
inlawrev-2932	206	12	.	.	PUNCT
inlawrev-2932	207	1	based	base	VERB
inlawrev-2932	207	2	on	on	ADP
inlawrev-2932	207	3	the	the	DET
inlawrev-2932	207	4	facts	fact	NOUN
inlawrev-2932	207	5	and	and	CCONJ
inlawrev-2932	207	6	circumstances	circumstance	NOUN
inlawrev-2932	207	7	,	,	PUNCT
inlawrev-2932	207	8	a	a	PRON
inlawrev-2932	207	9	meaningfully	meaningfully	ADV
inlawrev-2932	207	10	participates	participate	VERB
inlawrev-2932	207	11	in	in	ADP
inlawrev-2932	207	12	1991	1991	NUM
inlawrev-2932	207	13	]	]	PUNCT
inlawrev-2932	207	14	agricultural	agricultural	ADJ
inlawrev-2932	207	15	taxation	taxation	NOUN
inlawrev-2932	207	16	1435	1435	NUM
inlawrev-2932	207	17	cerpts	cerpt	NOUN
inlawrev-2932	207	18	from	from	ADP
inlawrev-2932	207	19	a	a	DET
inlawrev-2932	207	20	memorandum	memorandum	NOUN
inlawrev-2932	207	21	to	to	ADP
inlawrev-2932	207	22	the	the	DET
inlawrev-2932	207	23	i.r.s	i.r.	NOUN
inlawrev-2932	207	24	.	.	PUNCT
inlawrev-2932	208	1	cemral	cemral	ADJ
inlawrev-2932	208	2	regional	regional	ADJ
inlawrev-2932	208	3	counsel	counsel	NOUN
inlawrev-2932	208	4	provide	provide	VERB
inlawrev-2932	208	5	some	some	DET
inlawrev-2932	208	6	insight	insight	NOUN
inlawrev-2932	208	7	into	into	ADP
inlawrev-2932	208	8	the	the	DET
inlawrev-2932	208	9	i.r.s	i.r.	NOUN
inlawrev-2932	208	10	.	.	PUNCT
inlawrev-2932	208	11	's	's	PART
inlawrev-2932	208	12	interpretation	interpretation	NOUN
inlawrev-2932	208	13	prior	prior	ADV
inlawrev-2932	208	14	to	to	ADP
inlawrev-2932	208	15	the	the	DET
inlawrev-2932	208	16	proposed	propose	VERB
inlawrev-2932	208	17	amendments	amendment	NOUN
inlawrev-2932	208	18	,	,	PUNCT
inlawrev-2932	208	19	and	and	CCONJ
inlawrev-2932	208	20	also	also	ADV
inlawrev-2932	208	21	appear	appear	VERB
inlawrev-2932	208	22	to	to	PART
inlawrev-2932	208	23	have	have	AUX
inlawrev-2932	208	24	been	be	AUX
inlawrev-2932	208	25	used	use	VERB
inlawrev-2932	208	26	as	as	ADP
inlawrev-2932	208	27	an	an	DET
inlawrev-2932	208	28	interpretative	interpretative	ADJ
inlawrev-2932	208	29	document	document	NOUN
inlawrev-2932	208	30	in	in	ADP
inlawrev-2932	208	31	drafting	draft	VERB
inlawrev-2932	208	32	the	the	DET
inlawrev-2932	208	33	proposed	propose	VERB
inlawrev-2932	208	34	amendments	amendment	NOUN
inlawrev-2932	208	35	.	.	PUNCT
inlawrev-2932	209	1	the	the	DET
inlawrev-2932	209	2	application	application	NOUN
inlawrev-2932	209	3	of	of	ADP
inlawrev-2932	209	4	section	section	NOUN
inlawrev-2932	209	5	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	209	6	)	)	PUNCT
inlawrev-2932	209	7	involves	involve	VERB
inlawrev-2932	209	8	a	a	DET
inlawrev-2932	209	9	two	two	NUM
inlawrev-2932	209	10	-	-	PUNCT
inlawrev-2932	209	11	step	step	NOUN
inlawrev-2932	209	12	analysis	analysis	NOUN
inlawrev-2932	209	13	.	.	PUNCT
inlawrev-2932	210	1	first	first	ADV
inlawrev-2932	210	2	,	,	PUNCT
inlawrev-2932	210	3	the	the	DET
inlawrev-2932	210	4	taxpayer	taxpayer	NOUN
inlawrev-2932	210	5	must	must	AUX
inlawrev-2932	210	6	have	have	VERB
inlawrev-2932	210	7	taxable	taxable	ADJ
inlawrev-2932	210	8	income	income	NOUN
inlawrev-2932	210	9	from	from	ADP
inlawrev-2932	210	10	"	"	PUNCT
inlawrev-2932	210	11	trade	trade	NOUN
inlawrev-2932	210	12	or	or	CCONJ
inlawrev-2932	210	13	business	business	NOUN
inlawrev-2932	210	14	.	.	PUNCT
inlawrev-2932	210	15	"	"	PUNCT
inlawrev-2932	211	1	"	"	PUNCT
inlawrev-2932	211	2	trade	trade	NOUN
inlawrev-2932	211	3	or	or	CCONJ
inlawrev-2932	211	4	business	business	NOUN
inlawrev-2932	211	5	"	"	PUNCT
inlawrev-2932	211	6	has	have	VERB
inlawrev-2932	211	7	the	the	DET
inlawrev-2932	211	8	same	same	ADJ
inlawrev-2932	211	9	meaning	meaning	NOUN
inlawrev-2932	211	10	for	for	ADP
inlawrev-2932	211	11	purposes	purpose	NOUN
inlawrev-2932	211	12	of	of	ADP
inlawrev-2932	211	13	section	section	NOUN
inlawrev-2932	211	14	179	179	NUM
inlawrev-2932	211	15	that	that	PRON
inlawrev-2932	211	16	it	it	PRON
inlawrev-2932	211	17	has	have	VERB
inlawrev-2932	211	18	for	for	ADP
inlawrev-2932	211	19	purposes	purpose	NOUN
inlawrev-2932	211	20	of	of	ADP
inlawrev-2932	211	21	section	section	NOUN
inlawrev-2932	211	22	162	162	NUM
inlawrev-2932	211	23	.	.	PUNCT
inlawrev-2932	212	1	second	second	ADJ
inlawrev-2932	212	2	,	,	PUNCT
inlawrev-2932	212	3	the	the	DET
inlawrev-2932	212	4	taxpayer	taxpayer	NOUN
inlawrev-2932	212	5	must	must	AUX
inlawrev-2932	212	6	be	be	AUX
inlawrev-2932	212	7	engaged	engage	VERB
inlawrev-2932	212	8	in	in	ADP
inlawrev-2932	212	9	the	the	DET
inlawrev-2932	212	10	"	"	PUNCT
inlawrev-2932	212	11	active	active	ADJ
inlawrev-2932	212	12	conduct	conduct	NOUN
inlawrev-2932	212	13	"	"	PUNCT
inlawrev-2932	212	14	of	of	ADP
inlawrev-2932	212	15	the	the	DET
inlawrev-2932	212	16	trade	trade	NOUN
inlawrev-2932	212	17	or	or	CCONJ
inlawrev-2932	212	18	business	business	NOUN
inlawrev-2932	212	19	.	.	PUNCT
inlawrev-2932	213	1	the	the	DET
inlawrev-2932	213	2	crucial	crucial	ADJ
inlawrev-2932	213	3	issue	issue	NOUN
inlawrev-2932	213	4	is	be	AUX
inlawrev-2932	213	5	what	what	PRON
inlawrev-2932	213	6	constitutes	constitute	VERB
inlawrev-2932	213	7	"	"	PUNCT
inlawrev-2932	213	8	active	active	ADJ
inlawrev-2932	213	9	conduct	conduct	NOUN
inlawrev-2932	213	10	"	"	PUNCT
inlawrev-2932	213	11	of	of	ADP
inlawrev-2932	213	12	a	a	DET
inlawrev-2932	213	13	trade	trade	NOUN
inlawrev-2932	213	14	or	or	CCONJ
inlawrev-2932	213	15	business	business	NOUN
inlawrev-2932	213	16	by	by	ADP
inlawrev-2932	213	17	the	the	DET
inlawrev-2932	213	18	taxpayer	taxpayer	NOUN
inlawrev-2932	213	19	for	for	ADP
inlawrev-2932	213	20	purposes	purpose	NOUN
inlawrev-2932	213	21	of	of	ADP
inlawrev-2932	213	22	determining	determine	VERB
inlawrev-2932	213	23	which	which	PRON
inlawrev-2932	213	24	income	income	NOUN
inlawrev-2932	213	25	and	and	CCONJ
inlawrev-2932	213	26	loss	loss	NOUN
inlawrev-2932	213	27	are	be	AUX
inlawrev-2932	213	28	computed	compute	VERB
inlawrev-2932	213	29	in	in	ADP
inlawrev-2932	213	30	the	the	DET
inlawrev-2932	213	31	"	"	PUNCT
inlawrev-2932	213	32	aggregate	aggregate	ADJ
inlawrev-2932	213	33	amount	amount	NOUN
inlawrev-2932	213	34	of	of	ADP
inlawrev-2932	213	35	taxable	taxable	ADJ
inlawrev-2932	213	36	income	income	NOUN
inlawrev-2932	213	37	.	.	PUNCT
inlawrev-2932	213	38	"	"	PUNCT
inlawrev-2932	214	1	the	the	DET
inlawrev-2932	214	2	"	"	PUNCT
inlawrev-2932	214	3	active	active	ADJ
inlawrev-2932	214	4	conduct	conduct	NOUN
inlawrev-2932	214	5	"	"	PUNCT
inlawrev-2932	214	6	phrases	phrase	NOUN
inlawrev-2932	214	7	in	in	ADP
inlawrev-2932	214	8	section	section	NOUN
inlawrev-2932	214	9	179	179	NUM
inlawrev-2932	214	10	were	be	AUX
inlawrev-2932	214	11	added	add	VERB
inlawrev-2932	214	12	by	by	ADP
inlawrev-2932	214	13	the	the	DET
inlawrev-2932	214	14	tax	tax	NOUN
inlawrev-2932	214	15	reform	reform	NOUN
inlawrev-2932	214	16	act	act	NOUN
inlawrev-2932	214	17	of	of	ADP
inlawrev-2932	214	18	1986	1986	NUM
inlawrev-2932	214	19	.	.	PUNCT
inlawrev-2932	215	1	congress	congress	PROPN
inlawrev-2932	215	2	did	do	AUX
inlawrev-2932	215	3	not	not	PART
inlawrev-2932	215	4	specify	specify	VERB
inlawrev-2932	215	5	a	a	DET
inlawrev-2932	215	6	test	test	NOUN
inlawrev-2932	215	7	for	for	ADP
inlawrev-2932	215	8	"	"	PUNCT
inlawrev-2932	215	9	active	active	ADJ
inlawrev-2932	215	10	conduct	conduct	NOUN
inlawrev-2932	215	11	"	"	PUNCT
inlawrev-2932	215	12	of	of	ADP
inlawrev-2932	215	13	a	a	DET
inlawrev-2932	215	14	trade	trade	NOUN
inlawrev-2932	215	15	or	or	CCONJ
inlawrev-2932	215	16	business	business	NOUN
inlawrev-2932	215	17	.	.	PUNCT
inlawrev-2932	216	1	we	we	PRON
inlawrev-2932	216	2	believe	believe	VERB
inlawrev-2932	216	3	,	,	PUNCT
inlawrev-2932	216	4	therefore	therefore	ADV
inlawrev-2932	216	5	,	,	PUNCT
inlawrev-2932	216	6	that	that	SCONJ
inlawrev-2932	216	7	the	the	DET
inlawrev-2932	216	8	proper	proper	ADJ
inlawrev-2932	216	9	approach	approach	NOUN
inlawrev-2932	216	10	to	to	PART
inlawrev-2932	216	11	determine	determine	VERB
inlawrev-2932	216	12	whether	whether	SCONJ
inlawrev-2932	216	13	a	a	DET
inlawrev-2932	216	14	taxpayer	taxpayer	NOUN
inlawrev-2932	216	15	's	's	PART
inlawrev-2932	216	16	activities	activity	NOUN
inlawrev-2932	216	17	rise	rise	VERB
inlawrev-2932	216	18	to	to	ADP
inlawrev-2932	216	19	the	the	DET
inlawrev-2932	216	20	level	level	NOUN
inlawrev-2932	216	21	of	of	ADP
inlawrev-2932	216	22	active	active	ADJ
inlawrev-2932	216	23	conduct	conduct	NOUN
inlawrev-2932	216	24	of	of	ADP
inlawrev-2932	216	25	a	a	DET
inlawrev-2932	216	26	trade	trade	NOUN
inlawrev-2932	216	27	or	or	CCONJ
inlawrev-2932	216	28	business	business	NOUN
inlawrev-2932	216	29	is	be	AUX
inlawrev-2932	216	30	to	to	PART
inlawrev-2932	216	31	apply	apply	VERB
inlawrev-2932	216	32	a	a	DET
inlawrev-2932	216	33	facts	fact	NOUN
inlawrev-2932	216	34	and	and	CCONJ
inlawrev-2932	216	35	circumstances	circumstance	NOUN
inlawrev-2932	216	36	test	test	NOUN
inlawrev-2932	216	37	which	which	PRON
inlawrev-2932	216	38	includes	include	VERB
inlawrev-2932	216	39	the	the	DET
inlawrev-2932	216	40	factors	factor	NOUN
inlawrev-2932	216	41	enunciated	enunciate	VERB
inlawrev-2932	216	42	in	in	ADP
inlawrev-2932	216	43	groetzinger	groetzinger	PROPN
inlawrev-2932	216	44	v.	v.	PROPN
inlawrev-2932	216	45	commissioner	commissioner	PROPN
inlawrev-2932	216	46	,	,	PUNCT
inlawrev-2932	216	47	u.s	u.s	PROPN
inlawrev-2932	217	1	.	.	PROPN
inlawrev-2932	217	2	107	107	NUM
inlawrev-2932	217	3	s.ct	s.ct	NOUN
inlawrev-2932	217	4	.	.	PROPN
inlawrev-2932	218	1	980	980	NUM
inlawrev-2932	218	2	(	(	PUNCT
inlawrev-2932	218	3	1987	1987	NUM
inlawrev-2932	218	4	)	)	PUNCT
inlawrev-2932	218	5	,	,	PUNCT
inlawrev-2932	218	6	affg	affg	PROPN
inlawrev-2932	218	7	111	111	NUM
inlawrev-2932	218	8	f.2d	f.2d	SYM
inlawrev-2932	218	9	269	269	NUM
inlawrev-2932	218	10	(	(	PUNCT
inlawrev-2932	218	11	7th	7th	ADJ
inlawrev-2932	218	12	cir	cir	NOUN
inlawrev-2932	218	13	.	.	PUNCT
inlawrev-2932	219	1	1985	1985	NUM
inlawrev-2932	219	2	)	)	PUNCT
inlawrev-2932	220	1	,	,	PUNCT
inlawrev-2932	220	2	affg	affg	PROPN
inlawrev-2932	220	3	82	82	NUM
inlawrev-2932	220	4	t.c	t.c	PROPN
inlawrev-2932	220	5	.	.	PROPN
inlawrev-2932	220	6	793	793	NUM
inlawrev-2932	220	7	(	(	PUNCT
inlawrev-2932	220	8	1984	1984	NUM
inlawrev-2932	220	9	)	)	PUNCT
inlawrev-2932	220	10	(	(	PUNCT
inlawrev-2932	220	11	taxpayer	taxpayer	NOUN
inlawrev-2932	220	12	must	must	AUX
inlawrev-2932	220	13	be	be	AUX
inlawrev-2932	220	14	involved	involve	VERB
inlawrev-2932	220	15	in	in	ADP
inlawrev-2932	220	16	the	the	DET
inlawrev-2932	220	17	activity	activity	NOUN
inlawrev-2932	220	18	with	with	ADP
inlawrev-2932	220	19	continuity	continuity	NOUN
inlawrev-2932	220	20	and	and	CCONJ
inlawrev-2932	220	21	regularity	regularity	NOUN
inlawrev-2932	220	22	,	,	PUNCT
inlawrev-2932	220	23	and	and	CCONJ
inlawrev-2932	220	24	the	the	DET
inlawrev-2932	220	25	primary	primary	ADJ
inlawrev-2932	220	26	purpose	purpose	NOUN
inlawrev-2932	220	27	must	must	AUX
inlawrev-2932	220	28	be	be	AUX
inlawrev-2932	220	29	for	for	ADP
inlawrev-2932	220	30	income	income	NOUN
inlawrev-2932	220	31	or	or	CCONJ
inlawrev-2932	220	32	profit	profit	NOUN
inlawrev-2932	220	33	)	)	PUNCT
inlawrev-2932	220	34	.	.	PUNCT
inlawrev-2932	221	1	although	although	SCONJ
inlawrev-2932	221	2	there	there	PRON
inlawrev-2932	221	3	is	be	VERB
inlawrev-2932	221	4	nothing	nothing	PRON
inlawrev-2932	221	5	in	in	ADP
inlawrev-2932	221	6	the	the	DET
inlawrev-2932	221	7	legislative	legislative	ADJ
inlawrev-2932	221	8	history	history	NOUN
inlawrev-2932	221	9	that	that	PRON
inlawrev-2932	221	10	expressly	expressly	ADV
inlawrev-2932	221	11	ties	tie	VERB
inlawrev-2932	221	12	section	section	NOUN
inlawrev-2932	221	13	179	179	NUM
inlawrev-2932	221	14	to	to	ADP
inlawrev-2932	221	15	section	section	NOUN
inlawrev-2932	221	16	469	469	NUM
inlawrev-2932	221	17	,	,	PUNCT
inlawrev-2932	221	18	for	for	ADP
inlawrev-2932	221	19	the	the	DET
inlawrev-2932	221	20	sake	sake	NOUN
inlawrev-2932	221	21	of	of	ADP
inlawrev-2932	221	22	brevity	brevity	NOUN
inlawrev-2932	221	23	we	we	PRON
inlawrev-2932	221	24	believe	believe	VERB
inlawrev-2932	221	25	that	that	SCONJ
inlawrev-2932	221	26	the	the	DET
inlawrev-2932	221	27	temporary	temporary	ADJ
inlawrev-2932	221	28	regulations	regulation	NOUN
inlawrev-2932	221	29	under	under	ADP
inlawrev-2932	221	30	section	section	NOUN
inlawrev-2932	221	31	469	469	NUM
inlawrev-2932	221	32	suggest	suggest	VERB
inlawrev-2932	221	33	some	some	DET
inlawrev-2932	221	34	additional	additional	ADJ
inlawrev-2932	221	35	factors	factor	NOUN
inlawrev-2932	221	36	which	which	PRON
inlawrev-2932	221	37	might	might	AUX
inlawrev-2932	221	38	be	be	AUX
inlawrev-2932	221	39	relevant	relevant	ADJ
inlawrev-2932	221	40	in	in	ADP
inlawrev-2932	221	41	fashioning	fashion	VERB
inlawrev-2932	221	42	a	a	DET
inlawrev-2932	221	43	facts	fact	NOUN
inlawrev-2932	221	44	and	and	CCONJ
inlawrev-2932	221	45	circumstances	circumstance	NOUN
inlawrev-2932	221	46	test	test	VERB
inlawrev-2932	221	47	under	under	ADP
inlawrev-2932	221	48	section	section	NOUN
inlawrev-2932	221	49	179	179	NUM
inlawrev-2932	221	50	.	.	PUNCT
inlawrev-2932	222	1	see	see	VERB
inlawrev-2932	222	2	,	,	PUNCT
inlawrev-2932	222	3	e.g.	e.g.	ADV
inlawrev-2932	222	4	,	,	PUNCT
inlawrev-2932	222	5	temp	temp	NOUN
inlawrev-2932	222	6	.	.	PUNCT
inlawrev-2932	223	1	reg	reg	PROPN
inlawrev-2932	223	2	.	.	PUNCT
inlawrev-2932	224	1	§	§	PROPN
inlawrev-2932	224	2	1.469	1.469	NUM
inlawrev-2932	224	3	-	-	NUM
inlawrev-2932	224	4	5t(a	5t(a	NUM
inlawrev-2932	224	5	)	)	PUNCT
inlawrev-2932	224	6	.	.	PUNCT
inlawrev-2932	225	1	we	we	PRON
inlawrev-2932	225	2	emphasize	emphasize	VERB
inlawrev-2932	225	3	,	,	PUNCT
inlawrev-2932	225	4	however	however	ADV
inlawrev-2932	225	5	,	,	PUNCT
inlawrev-2932	225	6	that	that	SCONJ
inlawrev-2932	225	7	the	the	DET
inlawrev-2932	225	8	factors	factor	NOUN
inlawrev-2932	225	9	utilized	utilize	VERB
inlawrev-2932	225	10	in	in	ADP
inlawrev-2932	225	11	the	the	DET
inlawrev-2932	225	12	temporary	temporary	ADJ
inlawrev-2932	225	13	regulations	regulation	NOUN
inlawrev-2932	225	14	under	under	ADP
inlawrev-2932	225	15	section	section	NOUN
inlawrev-2932	225	16	469	469	NUM
inlawrev-2932	225	17	are	be	AUX
inlawrev-2932	225	18	nonexclusive	nonexclusive	ADJ
inlawrev-2932	225	19	,	,	PUNCT
inlawrev-2932	225	20	and	and	CCONJ
inlawrev-2932	225	21	other	other	ADJ
inlawrev-2932	225	22	factors	factor	NOUN
inlawrev-2932	225	23	may	may	AUX
inlawrev-2932	225	24	be	be	AUX
inlawrev-2932	225	25	relevant	relevant	ADJ
inlawrev-2932	225	26	.	.	PUNCT
inlawrev-2932	226	1	because	because	SCONJ
inlawrev-2932	226	2	there	there	PRON
inlawrev-2932	226	3	is	be	VERB
inlawrev-2932	226	4	no	no	DET
inlawrev-2932	226	5	direct	direct	ADJ
inlawrev-2932	226	6	correlation	correlation	NOUN
inlawrev-2932	226	7	between	between	ADP
inlawrev-2932	226	8	the	the	DET
inlawrev-2932	226	9	material	material	NOUN
inlawrev-2932	226	10	participation	participation	NOUN
inlawrev-2932	226	11	test	test	NOUN
inlawrev-2932	226	12	under	under	ADP
inlawrev-2932	226	13	section	section	NOUN
inlawrev-2932	226	14	469	469	NUM
inlawrev-2932	226	15	and	and	CCONJ
inlawrev-2932	226	16	any	any	DET
inlawrev-2932	226	17	other	other	ADJ
inlawrev-2932	226	18	participation	participation	NOUN
inlawrev-2932	226	19	test	test	NOUN
inlawrev-2932	226	20	under	under	ADP
inlawrev-2932	226	21	another	another	DET
inlawrev-2932	226	22	code	code	NOUN
inlawrev-2932	226	23	section	section	NOUN
inlawrev-2932	226	24	,	,	PUNCT
inlawrev-2932	226	25	see	see	VERB
inlawrev-2932	226	26	temp	temp	NOUN
inlawrev-2932	226	27	.	.	PUNCT
inlawrev-2932	227	1	reg	reg	NOUN
inlawrev-2932	227	2	.	.	PUNCT
inlawrev-2932	228	1	§	§	PROPN
inlawrev-2932	228	2	1.469	1.469	NUM
inlawrev-2932	228	3	-	-	SYM
inlawrev-2932	228	4	5t(b)(2	5t(b)(2	NUM
inlawrev-2932	228	5	)	)	PUNCT
inlawrev-2932	228	6	,	,	PUNCT
inlawrev-2932	228	7	it	it	PRON
inlawrev-2932	228	8	is	be	AUX
inlawrev-2932	228	9	conceivable	conceivable	ADJ
inlawrev-2932	228	10	that	that	SCONJ
inlawrev-2932	228	11	a	a	DET
inlawrev-2932	228	12	taxpayer	taxpayer	NOUN
inlawrev-2932	228	13	's	's	PART
inlawrev-2932	228	14	income	income	NOUN
inlawrev-2932	228	15	or	or	CCONJ
inlawrev-2932	228	16	loss	loss	NOUN
inlawrev-2932	228	17	from	from	ADP
inlawrev-2932	228	18	an	an	DET
inlawrev-2932	228	19	unrelated	unrelated	ADJ
inlawrev-2932	228	20	trade	trade	NOUN
inlawrev-2932	228	21	or	or	CCONJ
inlawrev-2932	228	22	business	business	NOUN
inlawrev-2932	228	23	would	would	AUX
inlawrev-2932	228	24	be	be	AUX
inlawrev-2932	228	25	includible	includible	ADJ
inlawrev-2932	228	26	in	in	ADP
inlawrev-2932	228	27	the	the	DET
inlawrev-2932	228	28	"	"	PUNCT
inlawrev-2932	228	29	aggregate	aggregate	ADJ
inlawrev-2932	228	30	amount	amount	NOUN
inlawrev-2932	228	31	of	of	ADP
inlawrev-2932	228	32	taxable	taxable	ADJ
inlawrev-2932	228	33	income	income	NOUN
inlawrev-2932	228	34	"	"	PUNCT
inlawrev-2932	228	35	for	for	ADP
inlawrev-2932	228	36	purposes	purpose	NOUN
inlawrev-2932	228	37	of	of	ADP
inlawrev-2932	228	38	section	section	NOUN
inlawrev-2932	228	39	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	228	40	)	)	PUNCT
inlawrev-2932	228	41	even	even	ADV
inlawrev-2932	228	42	though	though	SCONJ
inlawrev-2932	228	43	the	the	DET
inlawrev-2932	228	44	management	management	NOUN
inlawrev-2932	228	45	of	of	ADP
inlawrev-2932	228	46	the	the	DET
inlawrev-2932	228	47	salon	salon	NOUN
inlawrev-2932	228	48	.	.	PUNCT
inlawrev-2932	229	1	however	however	ADV
inlawrev-2932	229	2	,	,	PUNCT
inlawrev-2932	229	3	a	a	PRON
inlawrev-2932	229	4	does	do	AUX
inlawrev-2932	229	5	not	not	PART
inlawrev-2932	229	6	meaningfully	meaningfully	ADV
inlawrev-2932	229	7	participate	participate	VERB
inlawrev-2932	229	8	in	in	ADP
inlawrev-2932	229	9	the	the	DET
inlawrev-2932	229	10	management	management	NOUN
inlawrev-2932	229	11	or	or	CCONJ
inlawrev-2932	229	12	operations	operation	NOUN
inlawrev-2932	229	13	of	of	ADP
inlawrev-2932	229	14	the	the	DET
inlawrev-2932	229	15	trade	trade	NOUN
inlawrev-2932	229	16	or	or	CCONJ
inlawrev-2932	229	17	business	business	NOUN
inlawrev-2932	229	18	of	of	ADP
inlawrev-2932	229	19	prs	prs	NOUN
inlawrev-2932	229	20	.	.	PUNCT
inlawrev-2932	230	1	under	under	ADP
inlawrev-2932	230	2	section	section	NOUN
inlawrev-2932	230	3	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	230	4	)	)	PUNCT
inlawrev-2932	230	5	and	and	CCONJ
inlawrev-2932	230	6	this	this	DET
inlawrev-2932	230	7	paragraph	paragraph	NOUN
inlawrev-2932	230	8	(	(	PUNCT
inlawrev-2932	230	9	c	c	NOUN
inlawrev-2932	230	10	)	)	PUNCT
inlawrev-2932	230	11	,	,	PUNCT
inlawrev-2932	230	12	a	a	DET
inlawrev-2932	230	13	's	's	PART
inlawrev-2932	230	14	aggregate	aggregate	ADJ
inlawrev-2932	230	15	taxable	taxable	ADJ
inlawrev-2932	230	16	income	income	NOUN
inlawrev-2932	230	17	derived	derive	VERB
inlawrev-2932	230	18	from	from	ADP
inlawrev-2932	230	19	the	the	DET
inlawrev-2932	230	20	active	active	ADJ
inlawrev-2932	230	21	conduct	conduct	NOUN
inlawrev-2932	230	22	by	by	ADP
inlawrev-2932	230	23	a	a	PRON
inlawrev-2932	230	24	of	of	ADP
inlawrev-2932	230	25	any	any	DET
inlawrev-2932	230	26	trade	trade	NOUN
inlawrev-2932	230	27	or	or	CCONJ
inlawrev-2932	230	28	business	business	NOUN
inlawrev-2932	230	29	is	be	AUX
inlawrev-2932	230	30	$	$	SYM
inlawrev-2932	230	31	8,000	8,000	NUM
inlawrev-2932	230	32	,	,	PUNCT
inlawrev-2932	230	33	the	the	DET
inlawrev-2932	230	34	net	net	ADJ
inlawrev-2932	230	35	income	income	NOUN
inlawrev-2932	230	36	from	from	ADP
inlawrev-2932	230	37	the	the	DET
inlawrev-2932	230	38	salon	salon	NOUN
inlawrev-2932	230	39	.	.	PUNCT
inlawrev-2932	231	1	1436	1436	NUM
inlawrev-2932	231	2	indiana	indiana	PROPN
inlawrev-2932	231	3	law	law	PROPN
inlawrev-2932	231	4	review	review	NOUN
inlawrev-2932	231	5	[	[	X
inlawrev-2932	231	6	vol	vol	NOUN
inlawrev-2932	231	7	.	.	PUNCT
inlawrev-2932	232	1	24:1429	24:1429	NUM
inlawrev-2932	232	2	such	such	ADJ
inlawrev-2932	232	3	income	income	NOUN
inlawrev-2932	232	4	or	or	CCONJ
inlawrev-2932	232	5	loss	loss	NOUN
inlawrev-2932	232	6	would	would	AUX
inlawrev-2932	232	7	constitute	constitute	VERB
inlawrev-2932	232	8	income	income	NOUN
inlawrev-2932	232	9	or	or	CCONJ
inlawrev-2932	232	10	loss	loss	NOUN
inlawrev-2932	232	11	from	from	ADP
inlawrev-2932	232	12	a	a	DET
inlawrev-2932	232	13	passive	passive	ADJ
inlawrev-2932	232	14	activity	activity	NOUN
inlawrev-2932	232	15	for	for	ADP
inlawrev-2932	232	16	purposes	purpose	NOUN
inlawrev-2932	232	17	of	of	ADP
inlawrev-2932	232	18	section	section	NOUN
inlawrev-2932	232	19	469	469	NUM
inlawrev-2932	232	20	.	.	PUNCT
inlawrev-2932	233	1	for	for	ADP
inlawrev-2932	233	2	example	example	NOUN
inlawrev-2932	233	3	,	,	PUNCT
inlawrev-2932	233	4	assume	assume	VERB
inlawrev-2932	233	5	a	a	DET
inlawrev-2932	233	6	taxpayer	taxpayer	NOUN
inlawrev-2932	233	7	has	have	VERB
inlawrev-2932	233	8	businesses	business	NOUN
inlawrev-2932	233	9	c	c	NOUN
inlawrev-2932	233	10	and	and	CCONJ
inlawrev-2932	233	11	£	£	NUM
inlawrev-2932	233	12	)	)	PUNCT
inlawrev-2932	233	13	,	,	PUNCT
inlawrev-2932	233	14	with	with	ADP
inlawrev-2932	233	15	taxable	taxable	ADJ
inlawrev-2932	233	16	incomes	income	NOUN
inlawrev-2932	233	17	of	of	ADP
inlawrev-2932	233	18	$	$	SYM
inlawrev-2932	233	19	5,000	5,000	NUM
inlawrev-2932	233	20	each	each	PRON
inlawrev-2932	233	21	.	.	PUNCT
inlawrev-2932	234	1	the	the	DET
inlawrev-2932	234	2	taxpayer	taxpayer	NOUN
inlawrev-2932	234	3	is	be	AUX
inlawrev-2932	234	4	involved	involve	VERB
inlawrev-2932	234	5	in	in	ADP
inlawrev-2932	234	6	the	the	DET
inlawrev-2932	234	7	operations	operation	NOUN
inlawrev-2932	234	8	of	of	ADP
inlawrev-2932	234	9	both	both	DET
inlawrev-2932	234	10	businesses	business	NOUN
inlawrev-2932	234	11	with	with	ADP
inlawrev-2932	234	12	continuity	continuity	NOUN
inlawrev-2932	234	13	and	and	CCONJ
inlawrev-2932	234	14	regularity	regularity	NOUN
inlawrev-2932	234	15	,	,	PUNCT
inlawrev-2932	234	16	and	and	CCONJ
inlawrev-2932	234	17	he	he	PRON
inlawrev-2932	234	18	looks	look	VERB
inlawrev-2932	234	19	to	to	ADP
inlawrev-2932	234	20	both	both	DET
inlawrev-2932	234	21	businesses	business	NOUN
inlawrev-2932	234	22	as	as	ADP
inlawrev-2932	234	23	sources	source	NOUN
inlawrev-2932	234	24	of	of	ADP
inlawrev-2932	234	25	income	income	NOUN
inlawrev-2932	234	26	or	or	CCONJ
inlawrev-2932	234	27	profit	profit	NOUN
inlawrev-2932	234	28	.	.	PUNCT
inlawrev-2932	235	1	under	under	ADP
inlawrev-2932	235	2	a	a	DET
inlawrev-2932	235	3	facts	fact	NOUN
inlawrev-2932	235	4	and	and	CCONJ
inlawrev-2932	235	5	circumstances	circumstance	NOUN
inlawrev-2932	235	6	analysis	analysis	NOUN
inlawrev-2932	235	7	it	it	PRON
inlawrev-2932	235	8	is	be	AUX
inlawrev-2932	235	9	concluded	conclude	VERB
inlawrev-2932	235	10	that	that	SCONJ
inlawrev-2932	235	11	the	the	DET
inlawrev-2932	235	12	taxpayer	taxpayer	NOUN
inlawrev-2932	235	13	is	be	AUX
inlawrev-2932	235	14	engaged	engage	VERB
inlawrev-2932	235	15	in	in	ADP
inlawrev-2932	235	16	the	the	DET
inlawrev-2932	235	17	active	active	ADJ
inlawrev-2932	235	18	conduct	conduct	NOUN
inlawrev-2932	235	19	of	of	ADP
inlawrev-2932	235	20	each	each	PRON
inlawrev-2932	235	21	.	.	PUNCT
inlawrev-2932	236	1	business	business	NOUN
inlawrev-2932	236	2	c	c	PROPN
inlawrev-2932	236	3	is	be	AUX
inlawrev-2932	236	4	in	in	ADP
inlawrev-2932	236	5	the	the	DET
inlawrev-2932	236	6	business	business	NOUN
inlawrev-2932	236	7	of	of	ADP
inlawrev-2932	236	8	property	property	NOUN
inlawrev-2932	236	9	rentals	rental	NOUN
inlawrev-2932	236	10	;	;	PUNCT
inlawrev-2932	236	11	its	its	PRON
inlawrev-2932	236	12	income	income	NOUN
inlawrev-2932	236	13	is	be	AUX
inlawrev-2932	236	14	reported	report	VERB
inlawrev-2932	236	15	by	by	ADP
inlawrev-2932	236	16	the	the	DET
inlawrev-2932	236	17	taxpayer	taxpayer	NOUN
inlawrev-2932	236	18	on	on	ADP
inlawrev-2932	236	19	schedule	schedule	NOUN
inlawrev-2932	236	20	e.	e.	PROPN
inlawrev-2932	237	1	the	the	DET
inlawrev-2932	237	2	taxpayer	taxpayer	NOUN
inlawrev-2932	237	3	purchases	purchase	NOUN
inlawrev-2932	237	4	section	section	VERB
inlawrev-2932	237	5	179	179	NUM
inlawrev-2932	237	6	property	property	NOUN
inlawrev-2932	237	7	for	for	ADP
inlawrev-2932	237	8	use	use	NOUN
inlawrev-2932	237	9	in	in	ADP
inlawrev-2932	237	10	business	business	NOUN
inlawrev-2932	237	11	d	d	PROPN
inlawrev-2932	237	12	(	(	PUNCT
inlawrev-2932	237	13	a	a	DET
inlawrev-2932	237	14	schedule	schedule	NOUN
inlawrev-2932	237	15	c	c	NOUN
inlawrev-2932	237	16	business	business	NOUN
inlawrev-2932	237	17	)	)	PUNCT
inlawrev-2932	237	18	at	at	ADP
inlawrev-2932	237	19	a	a	DET
inlawrev-2932	237	20	cost	cost	NOUN
inlawrev-2932	237	21	of	of	ADP
inlawrev-2932	237	22	$	$	SYM
inlawrev-2932	237	23	10,000	10,000	NUM
inlawrev-2932	237	24	.	.	PUNCT
inlawrev-2932	238	1	although	although	SCONJ
inlawrev-2932	238	2	for	for	ADP
inlawrev-2932	238	3	purposes	purpose	NOUN
inlawrev-2932	238	4	of	of	ADP
inlawrev-2932	238	5	section	section	NOUN
inlawrev-2932	238	6	469	469	NUM
inlawrev-2932	238	7	income	income	NOUN
inlawrev-2932	238	8	and	and	CCONJ
inlawrev-2932	238	9	loss	loss	NOUN
inlawrev-2932	238	10	from	from	ADP
inlawrev-2932	238	11	rental	rental	ADJ
inlawrev-2932	238	12	activities	activity	NOUN
inlawrev-2932	238	13	are	be	AUX
inlawrev-2932	238	14	strictly	strictly	ADV
inlawrev-2932	238	15	"	"	PUNCT
inlawrev-2932	238	16	passive	passive	ADJ
inlawrev-2932	238	17	"	"	PUNCT
inlawrev-2932	238	18	regardless	regardless	ADV
inlawrev-2932	238	19	of	of	ADP
inlawrev-2932	238	20	the	the	DET
inlawrev-2932	238	21	taxpayer	taxpayer	NOUN
inlawrev-2932	238	22	's	's	PART
inlawrev-2932	238	23	material	material	ADJ
inlawrev-2932	238	24	participation	participation	NOUN
inlawrev-2932	238	25	in	in	ADP
inlawrev-2932	238	26	the	the	DET
inlawrev-2932	238	27	activity	activity	NOUN
inlawrev-2932	238	28	,	,	PUNCT
inlawrev-2932	238	29	we	we	PRON
inlawrev-2932	238	30	believe	believe	VERB
inlawrev-2932	238	31	that	that	SCONJ
inlawrev-2932	238	32	the	the	DET
inlawrev-2932	238	33	$	$	SYM
inlawrev-2932	238	34	5,000	5,000	NUM
inlawrev-2932	238	35	income	income	NOUN
inlawrev-2932	238	36	from	from	ADP
inlawrev-2932	238	37	business	business	NOUN
inlawrev-2932	238	38	c	c	PROPN
inlawrev-2932	238	39	should	should	AUX
inlawrev-2932	238	40	enter	enter	VERB
inlawrev-2932	238	41	into	into	ADP
inlawrev-2932	238	42	the	the	DET
inlawrev-2932	238	43	calculation	calculation	NOUN
inlawrev-2932	238	44	under	under	ADP
inlawrev-2932	238	45	section	section	NOUN
inlawrev-2932	238	46	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	238	47	)	)	PUNCT
inlawrev-2932	238	48	because	because	SCONJ
inlawrev-2932	238	49	the	the	DET
inlawrev-2932	238	50	taxpayer	taxpayer	NOUN
inlawrev-2932	238	51	meets	meet	VERB
inlawrev-2932	238	52	the	the	DET
inlawrev-2932	238	53	*	*	ADJ
inlawrev-2932	238	54	*	*	ADJ
inlawrev-2932	238	55	active	active	ADJ
inlawrev-2932	238	56	conduct	conduct	NOUN
inlawrev-2932	238	57	"	"	PUNCT
inlawrev-2932	238	58	requirement	requirement	NOUN
inlawrev-2932	238	59	of	of	ADP
inlawrev-2932	238	60	that	that	DET
inlawrev-2932	238	61	section	section	NOUN
inlawrev-2932	238	62	.	.	PUNCT
inlawrev-2932	239	1	likewise	likewise	ADV
inlawrev-2932	239	2	,	,	PUNCT
inlawrev-2932	239	3	it	it	PRON
inlawrev-2932	239	4	is	be	AUX
inlawrev-2932	239	5	possible	possible	ADJ
inlawrev-2932	239	6	that	that	SCONJ
inlawrev-2932	239	7	income	income	NOUN
inlawrev-2932	239	8	from	from	ADP
inlawrev-2932	239	9	a	a	DET
inlawrev-2932	239	10	trade	trade	NOUN
inlawrev-2932	239	11	or	or	CCONJ
inlawrev-2932	239	12	business	business	NOUN
inlawrev-2932	239	13	would	would	AUX
inlawrev-2932	239	14	be	be	AUX
inlawrev-2932	239	15	"	"	PUNCT
inlawrev-2932	239	16	active	active	ADJ
inlawrev-2932	239	17	"	"	PUNCT
inlawrev-2932	239	18	income	income	NOUN
inlawrev-2932	239	19	for	for	ADP
inlawrev-2932	239	20	purposes	purpose	NOUN
inlawrev-2932	239	21	of	of	ADP
inlawrev-2932	239	22	section	section	NOUN
inlawrev-2932	239	23	469	469	NUM
inlawrev-2932	239	24	,	,	PUNCT
inlawrev-2932	239	25	but	but	CCONJ
inlawrev-2932	239	26	would	would	AUX
inlawrev-2932	239	27	be	be	AUX
inlawrev-2932	239	28	disregarded	disregard	VERB
inlawrev-2932	239	29	in	in	ADP
inlawrev-2932	239	30	the	the	DET
inlawrev-2932	239	31	section	section	NOUN
inlawrev-2932	239	32	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	239	33	)	)	PUNCT
inlawrev-2932	239	34	computation	computation	NOUN
inlawrev-2932	239	35	because	because	SCONJ
inlawrev-2932	239	36	,	,	PUNCT
inlawrev-2932	239	37	it	it	PRON
inlawrev-2932	239	38	is	be	AUX
inlawrev-2932	239	39	concluded	conclude	VERB
inlawrev-2932	239	40	after	after	ADP
inlawrev-2932	239	41	an	an	DET
inlawrev-2932	239	42	examination	examination	NOUN
inlawrev-2932	239	43	of	of	ADP
inlawrev-2932	239	44	the	the	DET
inlawrev-2932	239	45	relvant	relvant	NOUN
inlawrev-2932	239	46	[	[	X
inlawrev-2932	239	47	sic	sic	ADJ
inlawrev-2932	239	48	]	]	PUNCT
inlawrev-2932	239	49	facts	fact	NOUN
inlawrev-2932	239	50	and	and	CCONJ
inlawrev-2932	239	51	circumstances	circumstance	NOUN
inlawrev-2932	239	52	that	that	PRON
inlawrev-2932	239	53	the	the	DET
inlawrev-2932	239	54	taxpayer	taxpayer	NOUN
inlawrev-2932	239	55	is	be	AUX
inlawrev-2932	239	56	not	not	PART
inlawrev-2932	239	57	sufficiently	sufficiently	ADV
inlawrev-2932	239	58	involved	involve	VERB
inlawrev-2932	239	59	in	in	ADP
inlawrev-2932	239	60	an	an	DET
inlawrev-2932	239	61	income	income	NOUN
inlawrev-2932	239	62	-	-	PUNCT
inlawrev-2932	239	63	seeking	seek	VERB
inlawrev-2932	239	64	activity	activity	NOUN
inlawrev-2932	239	65	to	to	PART
inlawrev-2932	239	66	be	be	AUX
inlawrev-2932	239	67	considered	consider	VERB
inlawrev-2932	239	68	engaged	engage	VERB
inlawrev-2932	239	69	in	in	ADP
inlawrev-2932	239	70	the	the	DET
inlawrev-2932	239	71	active	active	ADJ
inlawrev-2932	239	72	conduct	conduct	NOUN
inlawrev-2932	239	73	of	of	ADP
inlawrev-2932	239	74	a	a	DET
inlawrev-2932	239	75	trade	trade	NOUN
inlawrev-2932	239	76	or	or	CCONJ
inlawrev-2932	239	77	business	business	NOUN
inlawrev-2932	239	78	.	.	PUNCT
inlawrev-2932	240	1	for	for	ADP
inlawrev-2932	240	2	example	example	NOUN
inlawrev-2932	240	3	,	,	PUNCT
inlawrev-2932	240	4	under	under	ADP
inlawrev-2932	240	5	the	the	DET
inlawrev-2932	240	6	temporary	temporary	ADJ
inlawrev-2932	240	7	regulations	regulation	NOUN
inlawrev-2932	240	8	under	under	ADP
inlawrev-2932	240	9	section	section	NOUN
inlawrev-2932	240	10	469	469	NUM
inlawrev-2932	240	11	,	,	PUNCT
inlawrev-2932	240	12	payments	payment	NOUN
inlawrev-2932	240	13	made	make	VERB
inlawrev-2932	240	14	to	to	ADP
inlawrev-2932	240	15	a	a	DET
inlawrev-2932	240	16	retired	retire	VERB
inlawrev-2932	240	17	partner	partner	NOUN
inlawrev-2932	240	18	constitute	constitute	VERB
inlawrev-2932	240	19	"	"	PUNCT
inlawrev-2932	240	20	active	active	ADJ
inlawrev-2932	240	21	"	"	PUNCT
inlawrev-2932	240	22	income	income	NOUN
inlawrev-2932	240	23	for	for	ADP
inlawrev-2932	240	24	purposes	purpose	NOUN
inlawrev-2932	240	25	of	of	ADP
inlawrev-2932	240	26	section	section	NOUN
inlawrev-2932	240	27	469	469	NUM
inlawrev-2932	240	28	.	.	PUNCT
inlawrev-2932	241	1	see	see	VERB
inlawrev-2932	241	2	,	,	PUNCT
inlawrev-2932	241	3	e.g.y	e.g.y	PROPN
inlawrev-2932	241	4	temp	temp	NOUN
inlawrev-2932	241	5	.	.	PUNCT
inlawrev-2932	242	1	reg	reg	NOUN
inlawrev-2932	242	2	.	.	PUNCT
inlawrev-2932	243	1	§	§	PROPN
inlawrev-2932	243	2	i.469	i.469	NOUN
inlawrev-2932	243	3	-	-	NOUN
inlawrev-2932	243	4	2t(c)(4	2t(c)(4	NUM
inlawrev-2932	243	5	)	)	PUNCT
inlawrev-2932	243	6	.	.	PUNCT
inlawrev-2932	244	1	a	a	DET
inlawrev-2932	244	2	retired	retire	VERB
inlawrev-2932	244	3	partner	partner	NOUN
inlawrev-2932	244	4	who	who	PRON
inlawrev-2932	244	5	no	no	ADV
inlawrev-2932	244	6	longer	long	ADV
inlawrev-2932	244	7	regularly	regularly	ADV
inlawrev-2932	244	8	,	,	PUNCT
inlawrev-2932	244	9	continuously	continuously	ADV
inlawrev-2932	244	10	and	and	CCONJ
inlawrev-2932	244	11	substantially	substantially	ADV
inlawrev-2932	244	12	participates	participate	VERB
inlawrev-2932	244	13	in	in	ADP
inlawrev-2932	244	14	the	the	DET
inlawrev-2932	244	15	firm	firm	NOUN
inlawrev-2932	244	16	's	's	PART
inlawrev-2932	244	17	operations	operation	NOUN
inlawrev-2932	244	18	would	would	AUX
inlawrev-2932	244	19	not	not	PART
inlawrev-2932	244	20	be	be	AUX
inlawrev-2932	244	21	considered	consider	VERB
inlawrev-2932	244	22	as	as	SCONJ
inlawrev-2932	244	23	engaged	engage	VERB
inlawrev-2932	244	24	in	in	ADP
inlawrev-2932	244	25	the	the	DET
inlawrev-2932	244	26	"	"	PUNCT
inlawrev-2932	244	27	active	active	ADJ
inlawrev-2932	244	28	conduct	conduct	NOUN
inlawrev-2932	244	29	"	"	PUNCT
inlawrev-2932	244	30	of	of	ADP
inlawrev-2932	244	31	a	a	DET
inlawrev-2932	244	32	trade	trade	NOUN
inlawrev-2932	244	33	or	or	CCONJ
inlawrev-2932	244	34	business	business	NOUN
inlawrev-2932	244	35	for	for	ADP
inlawrev-2932	244	36	purposes	purpose	NOUN
inlawrev-2932	244	37	of	of	ADP
inlawrev-2932	244	38	section	section	NOUN
inlawrev-2932	244	39	179	179	NUM
inlawrev-2932	244	40	.	.	PUNCT
inlawrev-2932	245	1	take	take	VERB
inlawrev-2932	245	2	the	the	DET
inlawrev-2932	245	3	example	example	NOUN
inlawrev-2932	245	4	above	above	ADV
inlawrev-2932	245	5	,	,	PUNCT
inlawrev-2932	245	6	but	but	CCONJ
inlawrev-2932	245	7	assume	assume	VERB
inlawrev-2932	245	8	that	that	SCONJ
inlawrev-2932	245	9	the	the	DET
inlawrev-2932	245	10	taxpayer	taxpayer	NOUN
inlawrev-2932	245	11	is	be	AUX
inlawrev-2932	245	12	retired	retire	VERB
inlawrev-2932	245	13	from	from	ADP
inlawrev-2932	245	14	business	business	NOUN
inlawrev-2932	245	15	c	c	PROPN
inlawrev-2932	245	16	,	,	PUNCT
inlawrev-2932	245	17	a	a	DET
inlawrev-2932	245	18	law	law	NOUN
inlawrev-2932	245	19	firm	firm	NOUN
inlawrev-2932	245	20	,	,	PUNCT
inlawrev-2932	245	21	and	and	CCONJ
inlawrev-2932	245	22	receives	receive	VERB
inlawrev-2932	245	23	$	$	SYM
inlawrev-2932	245	24	5,000	5,000	NUM
inlawrev-2932	245	25	from	from	ADP
inlawrev-2932	245	26	the	the	DET
inlawrev-2932	245	27	firm	firm	NOUN
inlawrev-2932	245	28	in	in	ADP
inlawrev-2932	245	29	the	the	DET
inlawrev-2932	245	30	form	form	NOUN
inlawrev-2932	245	31	of	of	ADP
inlawrev-2932	245	32	taxable	taxable	ADJ
inlawrev-2932	245	33	distributions	distribution	NOUN
inlawrev-2932	245	34	under	under	ADP
inlawrev-2932	245	35	a	a	DET
inlawrev-2932	245	36	pension	pension	NOUN
inlawrev-2932	245	37	,	,	PUNCT
inlawrev-2932	245	38	profit	profit	NOUN
inlawrev-2932	245	39	-	-	PUNCT
inlawrev-2932	245	40	sharing	sharing	NOUN
inlawrev-2932	245	41	or	or	CCONJ
inlawrev-2932	245	42	other	other	ADJ
inlawrev-2932	245	43	retirement	retirement	NOUN
inlawrev-2932	245	44	plan	plan	NOUN
inlawrev-2932	245	45	.	.	PUNCT
inlawrev-2932	246	1	under	under	ADP
inlawrev-2932	246	2	these	these	DET
inlawrev-2932	246	3	facts	fact	NOUN
inlawrev-2932	246	4	,	,	PUNCT
inlawrev-2932	246	5	only	only	ADV
inlawrev-2932	246	6	the	the	DET
inlawrev-2932	246	7	$	$	SYM
inlawrev-2932	246	8	5,000	5,000	NUM
inlawrev-2932	246	9	income	income	NOUN
inlawrev-2932	246	10	from	from	ADP
inlawrev-2932	246	11	business	business	NOUN
inlawrev-2932	246	12	d	d	NOUN
inlawrev-2932	246	13	is	be	AUX
inlawrev-2932	246	14	includible	includible	ADJ
inlawrev-2932	246	15	in	in	ADP
inlawrev-2932	246	16	the	the	DET
inlawrev-2932	246	17	section	section	NOUN
inlawrev-2932	246	18	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	246	19	)	)	PUNCT
inlawrev-2932	246	20	calculation	calculation	NOUN
inlawrev-2932	246	21	,	,	PUNCT
inlawrev-2932	246	22	and	and	CCONJ
inlawrev-2932	246	23	the	the	DET
inlawrev-2932	246	24	income	income	NOUN
inlawrev-2932	246	25	from	from	ADP
inlawrev-2932	246	26	business	business	NOUN
inlawrev-2932	246	27	c	c	PROPN
inlawrev-2932	246	28	is	be	AUX
inlawrev-2932	246	29	disregarded	disregard	VERB
inlawrev-2932	246	30	.	.	PUNCT
inlawrev-2932	247	1	utilizing	utilize	VERB
inlawrev-2932	247	2	such	such	DET
inlawrev-2932	247	3	a	a	DET
inlawrev-2932	247	4	facts	fact	NOUN
inlawrev-2932	247	5	and	and	CCONJ
inlawrev-2932	247	6	circumstances	circumstance	NOUN
inlawrev-2932	247	7	approach	approach	VERB
inlawrev-2932	247	8	,	,	PUNCT
inlawrev-2932	247	9	we	we	PRON
inlawrev-2932	247	10	believe	believe	VERB
inlawrev-2932	247	11	that	that	SCONJ
inlawrev-2932	247	12	schedule	schedule	NOUN
inlawrev-2932	247	13	c	c	NOUN
inlawrev-2932	247	14	and	and	CCONJ
inlawrev-2932	247	15	schedule	schedule	NOUN
inlawrev-2932	247	16	f	f	PROPN
inlawrev-2932	247	17	income	income	NOUN
inlawrev-2932	247	18	will	will	AUX
inlawrev-2932	247	19	generally	generally	ADV
inlawrev-2932	247	20	be	be	AUX
inlawrev-2932	247	21	includible	includible	ADJ
inlawrev-2932	247	22	in	in	ADP
inlawrev-2932	247	23	the	the	DET
inlawrev-2932	247	24	computation	computation	NOUN
inlawrev-2932	247	25	under	under	ADP
inlawrev-2932	247	26	section	section	NOUN
inlawrev-2932	247	27	179(b)(3)(a	179(b)(3)(a	NUM
inlawrev-2932	247	28	)	)	PUNCT
inlawrev-2932	247	29	;	;	PUNCT
inlawrev-2932	247	30	the	the	DET
inlawrev-2932	247	31	taxpayer	taxpayer	NOUN
inlawrev-2932	247	32	who	who	PRON
inlawrev-2932	247	33	is	be	AUX
inlawrev-2932	247	34	a	a	DET
inlawrev-2932	247	35	sole	sole	ADJ
inlawrev-2932	247	36	proprietor	proprietor	NOUN
inlawrev-2932	247	37	or	or	CCONJ
inlawrev-2932	247	38	a	a	DET
inlawrev-2932	247	39	farmer	farmer	NOUN
inlawrev-2932	247	40	is	be	AUX
inlawrev-2932	247	41	generally	generally	ADV
inlawrev-2932	247	42	active	active	ADJ
inlawrev-2932	247	43	in	in	ADP
inlawrev-2932	247	44	the	the	DET
inlawrev-2932	247	45	conduct	conduct	NOUN
inlawrev-2932	247	46	of	of	ADP
inlawrev-2932	247	47	his	his	PRON
inlawrev-2932	247	48	business	business	NOUN
inlawrev-2932	247	49	or	or	CCONJ
inlawrev-2932	247	50	farm	farm	NOUN
inlawrev-2932	247	51	.	.	PUNCT
inlawrev-2932	248	1	as	as	SCONJ
inlawrev-2932	248	2	discussed	discuss	VERB
inlawrev-2932	248	3	more	more	ADV
inlawrev-2932	248	4	fully	fully	ADV
inlawrev-2932	248	5	in	in	ADP
inlawrev-2932	248	6	part	part	NOUN
inlawrev-2932	248	7	b	b	ADP
inlawrev-2932	248	8	below	below	ADV
inlawrev-2932	248	9	,	,	PUNCT
inlawrev-2932	248	10	wage	wage	NOUN
inlawrev-2932	248	11	and	and	CCONJ
inlawrev-2932	248	12	salary	salary	NOUN
inlawrev-2932	248	13	income	income	NOUN
inlawrev-2932	248	14	is	be	AUX
inlawrev-2932	248	15	includible	includible	ADJ
inlawrev-2932	248	16	in	in	ADP
inlawrev-2932	248	17	the	the	DET
inlawrev-2932	248	18	computation	computation	NOUN
inlawrev-2932	248	19	.	.	PUNCT
inlawrev-2932	249	1	the	the	DET
inlawrev-2932	249	2	taxpayer	taxpayer	NOUN
inlawrev-2932	249	3	who	who	PRON
inlawrev-2932	249	4	reports	report	VERB
inlawrev-2932	249	5	rental	rental	ADJ
inlawrev-2932	249	6	income	income	NOUN
inlawrev-2932	249	7	on	on	ADP
inlawrev-2932	249	8	schedule	schedule	NOUN
inlawrev-2932	249	9	e	e	NOUN
inlawrev-2932	249	10	may	may	AUX
inlawrev-2932	249	11	or	or	CCONJ
inlawrev-2932	249	12	may	may	AUX
inlawrev-2932	249	13	not	not	PART
inlawrev-2932	249	14	be	be	AUX
inlawrev-2932	249	15	engaged	engage	VERB
inlawrev-2932	249	16	in	in	ADP
inlawrev-2932	249	17	the	the	DET
inlawrev-2932	249	18	active	active	ADJ
inlawrev-2932	249	19	conduct	conduct	NOUN
inlawrev-2932	249	20	of	of	ADP
inlawrev-2932	249	21	a	a	DET
inlawrev-2932	249	22	trade	trade	NOUN
inlawrev-2932	249	23	or	or	CCONJ
inlawrev-2932	249	24	business	business	NOUN
inlawrev-2932	249	25	,	,	PUNCT
inlawrev-2932	249	26	depending	depend	VERB
inlawrev-2932	249	27	upon	upon	SCONJ
inlawrev-2932	249	28	whether	whether	SCONJ
inlawrev-2932	249	29	he	he	PRON
inlawrev-2932	249	30	actively	actively	ADV
inlawrev-2932	249	31	participates	participate	VERB
inlawrev-2932	249	32	in	in	ADP
inlawrev-2932	249	33	the	the	DET
inlawrev-2932	249	34	management	management	NOUN
inlawrev-2932	249	35	1991	1991	NUM
inlawrev-2932	249	36	]	]	PUNCT
inlawrev-2932	249	37	agricultural	agricultural	ADJ
inlawrev-2932	249	38	taxation	taxation	NOUN
inlawrev-2932	249	39	1437	1437	NUM
inlawrev-2932	249	40	of	of	ADP
inlawrev-2932	249	41	the	the	DET
inlawrev-2932	249	42	rental	rental	ADJ
inlawrev-2932	249	43	property	property	NOUN
inlawrev-2932	249	44	.	.	PUNCT
inlawrev-2932	250	1	income	income	NOUN
inlawrev-2932	250	2	received	receive	VERB
inlawrev-2932	250	3	through	through	ADP
inlawrev-2932	250	4	a	a	DET
inlawrev-2932	250	5	pass	pass	VERB
inlawrev-2932	250	6	-	-	PUNCT
inlawrev-2932	250	7	through	through	ADP
inlawrev-2932	250	8	entity	entity	NOUN
inlawrev-2932	250	9	such	such	ADJ
inlawrev-2932	250	10	as	as	ADP
inlawrev-2932	250	11	a	a	DET
inlawrev-2932	250	12	partnership	partnership	NOUN
inlawrev-2932	250	13	or	or	CCONJ
inlawrev-2932	250	14	subchapter	subchapter	NOUN
inlawrev-2932	250	15	s	s	PART
inlawrev-2932	250	16	corporation	corporation	NOUN
inlawrev-2932	250	17	likewise	likewise	ADV
inlawrev-2932	250	18	may	may	AUX
inlawrev-2932	250	19	or	or	CCONJ
inlawrev-2932	250	20	may	may	AUX
inlawrev-2932	250	21	not	not	PART
inlawrev-2932	250	22	be	be	AUX
inlawrev-2932	250	23	includible	includible	ADJ
inlawrev-2932	250	24	,	,	PUNCT
inlawrev-2932	250	25	depending	depend	VERB
inlawrev-2932	250	26	upon	upon	SCONJ
inlawrev-2932	250	27	the	the	DET
inlawrev-2932	250	28	taxpayer	taxpayer	NOUN
inlawrev-2932	250	29	's	's	PART
inlawrev-2932	250	30	degree	degree	NOUN
inlawrev-2932	250	31	of	of	ADP
inlawrev-2932	250	32	participation	participation	NOUN
inlawrev-2932	250	33	in	in	ADP
inlawrev-2932	250	34	the	the	DET
inlawrev-2932	250	35	trade	trade	NOUN
inlawrev-2932	250	36	or	or	CCONJ
inlawrev-2932	250	37	business	business	NOUN
inlawrev-2932	250	38	of	of	ADP
inlawrev-2932	250	39	the	the	DET
inlawrev-2932	250	40	partnership	partnership	NOUN
inlawrev-2932	250	41	or	or	CCONJ
inlawrev-2932	250	42	subchapter	subchapter	NOUN
inlawrev-2932	250	43	s	s	PART
inlawrev-2932	250	44	corporation	corporation	NOUN
inlawrev-2932	250	45	.	.	PUNCT
inlawrev-2932	250	46	.	.	PUNCT
inlawrev-2932	250	47	.	.	PUNCT
inlawrev-2932	251	1	^^	^^	PUNCT
inlawrev-2932	251	2	an	an	DET
inlawrev-2932	251	3	employee	employee	NOUN
inlawrev-2932	251	4	's	's	PART
inlawrev-2932	251	5	wage	wage	NOUN
inlawrev-2932	251	6	income	income	NOUN
inlawrev-2932	251	7	is	be	AUX
inlawrev-2932	251	8	income	income	NOUN
inlawrev-2932	251	9	from	from	ADP
inlawrev-2932	251	10	an	an	DET
inlawrev-2932	251	11	active	active	ADJ
inlawrev-2932	251	12	trade	trade	NOUN
inlawrev-2932	251	13	or	or	CCONJ
inlawrev-2932	251	14	business	business	NOUN
inlawrev-2932	251	15	.	.	PUNCT
inlawrev-2932	252	1	the	the	DET
inlawrev-2932	252	2	proposed	propose	VERB
inlawrev-2932	252	3	amendments	amendment	NOUN
inlawrev-2932	252	4	to	to	ADP
inlawrev-2932	252	5	the	the	DET
inlawrev-2932	252	6	regulations	regulation	NOUN
inlawrev-2932	252	7	under	under	ADP
inlawrev-2932	252	8	section	section	NOUN
inlawrev-2932	252	9	179	179	NUM
inlawrev-2932	252	10	indicate	indicate	VERB
inlawrev-2932	252	11	that	that	SCONJ
inlawrev-2932	252	12	an	an	DET
inlawrev-2932	252	13	employee	employee	NOUN
inlawrev-2932	252	14	is	be	AUX
inlawrev-2932	252	15	engaged	engage	VERB
inlawrev-2932	252	16	in	in	ADP
inlawrev-2932	252	17	a	a	DET
inlawrev-2932	252	18	trade	trade	NOUN
inlawrev-2932	252	19	or	or	CCONJ
inlawrev-2932	252	20	business	business	NOUN
inlawrev-2932	252	21	.	.	PUNCT
inlawrev-2932	253	1	^	^	NOUN
inlawrev-2932	253	2	°	°	PROPN
inlawrev-2932	253	3	therefore	therefore	ADV
inlawrev-2932	253	4	,	,	PUNCT
inlawrev-2932	253	5	the	the	DET
inlawrev-2932	253	6	wage	wage	NOUN
inlawrev-2932	253	7	income	income	NOUN
inlawrev-2932	253	8	qualifies	qualify	VERB
inlawrev-2932	253	9	as	as	ADP
inlawrev-2932	253	10	taxable	taxable	ADJ
inlawrev-2932	253	11	income	income	NOUN
inlawrev-2932	253	12	from	from	ADP
inlawrev-2932	253	13	a	a	DET
inlawrev-2932	253	14	trade	trade	NOUN
inlawrev-2932	253	15	or	or	CCONJ
inlawrev-2932	253	16	business	business	NOUN
inlawrev-2932	253	17	and	and	CCONJ
inlawrev-2932	253	18	could	could	AUX
inlawrev-2932	253	19	be	be	AUX
inlawrev-2932	253	20	combined	combine	VERB
inlawrev-2932	253	21	,	,	PUNCT
inlawrev-2932	253	22	for	for	ADP
inlawrev-2932	253	23	example	example	NOUN
inlawrev-2932	253	24	,	,	PUNCT
inlawrev-2932	253	25	with	with	ADP
inlawrev-2932	253	26	a	a	DET
inlawrev-2932	253	27	net	net	ADJ
inlawrev-2932	253	28	loss	loss	NOUN
inlawrev-2932	253	29	from	from	ADP
inlawrev-2932	253	30	a	a	DET
inlawrev-2932	253	31	schedule	schedule	NOUN
inlawrev-2932	253	32	c	c	NOUN
inlawrev-2932	253	33	or	or	CCONJ
inlawrev-2932	253	34	schedule	schedule	NOUN
inlawrev-2932	253	35	f	f	PROPN
inlawrev-2932	253	36	business	business	NOUN
inlawrev-2932	253	37	so	so	SCONJ
inlawrev-2932	253	38	that	that	SCONJ
inlawrev-2932	253	39	the	the	DET
inlawrev-2932	253	40	aggregate	aggregate	ADJ
inlawrev-2932	253	41	taxable	taxable	ADJ
inlawrev-2932	253	42	income	income	NOUN
inlawrev-2932	253	43	is	be	AUX
inlawrev-2932	253	44	positive	positive	ADJ
inlawrev-2932	253	45	,	,	PUNCT
inlawrev-2932	253	46	permitting	permit	VERB
inlawrev-2932	253	47	a	a	DET
inlawrev-2932	253	48	section	section	NOUN
inlawrev-2932	253	49	179	179	NUM
inlawrev-2932	253	50	deduction	deduction	NOUN
inlawrev-2932	253	51	for	for	ADP
inlawrev-2932	253	52	an	an	DET
inlawrev-2932	253	53	asset	asset	NOUN
inlawrev-2932	253	54	acquired	acquire	VERB
inlawrev-2932	253	55	in	in	ADP
inlawrev-2932	253	56	the	the	DET
inlawrev-2932	253	57	schedule	schedule	NOUN
inlawrev-2932	253	58	c	c	NOUN
inlawrev-2932	253	59	or	or	CCONJ
inlawrev-2932	253	60	schedule	schedule	NOUN
inlawrev-2932	253	61	f	f	PROPN
inlawrev-2932	253	62	business.^	business.^	NOUN
inlawrev-2932	253	63	'	'	PART
inlawrev-2932	253	64	iii	iii	NOUN
inlawrev-2932	253	65	.	.	PUNCT
inlawrev-2932	254	1	new	new	ADJ
inlawrev-2932	254	2	limitations	limitation	NOUN
inlawrev-2932	254	3	on	on	ADP
inlawrev-2932	254	4	like	like	ADP
inlawrev-2932	254	5	-	-	PUNCT
inlawrev-2932	254	6	kind	kind	NOUN
inlawrev-2932	254	7	exchanges	exchange	NOUN
inlawrev-2932	254	8	between	between	ADP
inlawrev-2932	254	9	related	related	ADJ
inlawrev-2932	254	10	persons	person	NOUN
inlawrev-2932	254	11	generally	generally	ADV
inlawrev-2932	254	12	,	,	PUNCT
inlawrev-2932	254	13	when	when	SCONJ
inlawrev-2932	254	14	related	related	ADJ
inlawrev-2932	254	15	persons^^	persons^^	NUM
inlawrev-2932	254	16	exchange	exchange	NOUN
inlawrev-2932	254	17	like	like	ADP
inlawrev-2932	254	18	-	-	PUNCT
inlawrev-2932	254	19	kind	kind	NOUN
inlawrev-2932	254	20	property	property	NOUN
inlawrev-2932	254	21	,	,	PUNCT
inlawrev-2932	254	22	no	no	DET
inlawrev-2932	254	23	gain	gain	NOUN
inlawrev-2932	254	24	49	49	NUM
inlawrev-2932	254	25	.	.	PUNCT
inlawrev-2932	255	1	memorandum	memorandum	NOUN
inlawrev-2932	255	2	from	from	ADP
inlawrev-2932	255	3	director	director	NOUN
inlawrev-2932	255	4	,	,	PUNCT
inlawrev-2932	255	5	tax	tax	NOUN
inlawrev-2932	255	6	litigation	litigation	NOUN
inlawrev-2932	255	7	division	division	NOUN
inlawrev-2932	255	8	to	to	ADP
inlawrev-2932	255	9	regional	regional	ADJ
inlawrev-2932	255	10	counsel	counsel	NOUN
inlawrev-2932	255	11	,	,	PUNCT
inlawrev-2932	255	12	central	central	ADJ
inlawrev-2932	255	13	region	region	NOUN
inlawrev-2932	255	14	(	(	PUNCT
inlawrev-2932	255	15	sept	sept	PROPN
inlawrev-2932	255	16	.	.	PROPN
inlawrev-2932	255	17	14	14	NUM
inlawrev-2932	255	18	,	,	PUNCT
inlawrev-2932	255	19	1988	1988	NUM
inlawrev-2932	255	20	)	)	PUNCT
inlawrev-2932	255	21	.	.	PUNCT
inlawrev-2932	256	1	50	50	NUM
inlawrev-2932	256	2	.	.	PUNCT
inlawrev-2932	256	3	proposed	propose	VERB
inlawrev-2932	256	4	amendments	amendment	NOUN
inlawrev-2932	256	5	to	to	ADP
inlawrev-2932	256	6	treas	treas	PROPN
inlawrev-2932	256	7	.	.	PUNCT
inlawrev-2932	257	1	reg	reg	PROPN
inlawrev-2932	257	2	.	.	PUNCT
inlawrev-2932	258	1	§	§	PROPN
inlawrev-2932	258	2	1.179	1.179	NUM
inlawrev-2932	258	3	-	-	SYM
inlawrev-2932	258	4	2(c)(5)(iv	2(c)(5)(iv	NUM
inlawrev-2932	258	5	)	)	PUNCT
inlawrev-2932	258	6	.	.	PUNCT
inlawrev-2932	259	1	51	51	NUM
inlawrev-2932	259	2	.	.	PUNCT
inlawrev-2932	260	1	i	i	PRON
inlawrev-2932	260	2	d.	d.	PROPN
inlawrev-2932	260	3	52	52	NUM
inlawrev-2932	260	4	.	.	PUNCT
inlawrev-2932	261	1	i.r.c	i.r.c	NOUN
inlawrev-2932	261	2	.	.	PUNCT
inlawrev-2932	262	1	§	§	PROPN
inlawrev-2932	262	2	1031(0(3	1031(0(3	NUM
inlawrev-2932	262	3	)	)	PUNCT
inlawrev-2932	262	4	(	(	PUNCT
inlawrev-2932	262	5	1988	1988	NUM
inlawrev-2932	262	6	)	)	PUNCT
inlawrev-2932	262	7	.	.	PUNCT
inlawrev-2932	263	1	this	this	DET
inlawrev-2932	263	2	section	section	NOUN
inlawrev-2932	263	3	provides	provide	VERB
inlawrev-2932	263	4	that	that	SCONJ
inlawrev-2932	263	5	a	a	DET
inlawrev-2932	263	6	"	"	PUNCT
inlawrev-2932	263	7	related	related	ADJ
inlawrev-2932	263	8	person	person	NOUN
inlawrev-2932	263	9	"	"	PUNCT
inlawrev-2932	263	10	is	be	AUX
inlawrev-2932	263	11	defined	define	VERB
inlawrev-2932	263	12	by	by	ADP
inlawrev-2932	263	13	section	section	NOUN
inlawrev-2932	263	14	267(b	267(b	NUM
inlawrev-2932	263	15	)	)	PUNCT
inlawrev-2932	263	16	.	.	PUNCT
inlawrev-2932	264	1	section	section	NOUN
inlawrev-2932	264	2	267(b	267(b	NUM
inlawrev-2932	264	3	)	)	PUNCT
inlawrev-2932	264	4	defines	define	NOUN
inlawrev-2932	264	5	"	"	PUNCT
inlawrev-2932	264	6	related	related	ADJ
inlawrev-2932	264	7	person[s	person[	NOUN
inlawrev-2932	264	8	]	]	PUNCT
inlawrev-2932	264	9	"	"	PUNCT
inlawrev-2932	264	10	as	as	ADP
inlawrev-2932	264	11	:	:	PUNCT
inlawrev-2932	264	12	(	(	PUNCT
inlawrev-2932	264	13	1	1	X
inlawrev-2932	264	14	)	)	PUNCT
inlawrev-2932	264	15	members	member	NOUN
inlawrev-2932	264	16	of	of	ADP
inlawrev-2932	264	17	a	a	DET
inlawrev-2932	264	18	family	family	NOUN
inlawrev-2932	264	19	,	,	PUNCT
inlawrev-2932	264	20	as	as	SCONJ
inlawrev-2932	264	21	defined	define	VERB
inlawrev-2932	264	22	in	in	ADP
inlawrev-2932	264	23	subsection	subsection	NOUN
inlawrev-2932	264	24	[	[	X
inlawrev-2932	264	25	267	267	NUM
inlawrev-2932	264	26	]	]	X
inlawrev-2932	264	27	(	(	PUNCT
inlawrev-2932	264	28	c)(4	c)(4	NUM
inlawrev-2932	264	29	)	)	PUNCT
inlawrev-2932	264	30	;	;	PUNCT
inlawrev-2932	264	31	(	(	PUNCT
inlawrev-2932	264	32	2	2	X
inlawrev-2932	264	33	)	)	PUNCT
inlawrev-2932	264	34	an	an	DET
inlawrev-2932	264	35	individual	individual	NOUN
inlawrev-2932	264	36	and	and	CCONJ
inlawrev-2932	264	37	a	a	DET
inlawrev-2932	264	38	corporation	corporation	NOUN
inlawrev-2932	264	39	more	more	ADJ
inlawrev-2932	264	40	than	than	ADP
inlawrev-2932	264	41	50	50	NUM
inlawrev-2932	264	42	percent	percent	NOUN
inlawrev-2932	264	43	in	in	ADP
inlawrev-2932	264	44	value	value	NOUN
inlawrev-2932	264	45	of	of	ADP
inlawrev-2932	264	46	the	the	DET
inlawrev-2932	264	47	outstanding	outstanding	ADJ
inlawrev-2932	264	48	stock	stock	NOUN
inlawrev-2932	264	49	of	of	ADP
inlawrev-2932	264	50	which	which	PRON
inlawrev-2932	264	51	is	be	AUX
inlawrev-2932	264	52	owned	own	VERB
inlawrev-2932	264	53	,	,	PUNCT
inlawrev-2932	264	54	directly	directly	ADV
inlawrev-2932	264	55	or	or	CCONJ
inlawrev-2932	264	56	indirectly	indirectly	ADV
inlawrev-2932	264	57	,	,	PUNCT
inlawrev-2932	264	58	by	by	ADP
inlawrev-2932	264	59	or	or	CCONJ
inlawrev-2932	264	60	for	for	ADP
inlawrev-2932	264	61	such	such	ADJ
inlawrev-2932	264	62	individual	individual	NOUN
inlawrev-2932	264	63	;	;	PUNCT
inlawrev-2932	264	64	(	(	PUNCT
inlawrev-2932	264	65	3	3	X
inlawrev-2932	264	66	)	)	PUNCT
inlawrev-2932	264	67	two	two	NUM
inlawrev-2932	264	68	corporations	corporation	NOUN
inlawrev-2932	264	69	which	which	PRON
inlawrev-2932	264	70	are	be	AUX
inlawrev-2932	264	71	members	member	NOUN
inlawrev-2932	264	72	of	of	ADP
inlawrev-2932	264	73	the	the	DET
inlawrev-2932	264	74	same	same	ADJ
inlawrev-2932	264	75	controlled	control	VERB
inlawrev-2932	264	76	group	group	NOUN
inlawrev-2932	264	77	(	(	PUNCT
inlawrev-2932	264	78	as	as	SCONJ
inlawrev-2932	264	79	defined	define	VERB
inlawrev-2932	264	80	in	in	ADP
inlawrev-2932	264	81	subsection	subsection	NOUN
inlawrev-2932	264	82	[	[	X
inlawrev-2932	264	83	267	267	NUM
inlawrev-2932	264	84	]	]	PUNCT
inlawrev-2932	264	85	(	(	PUNCT
inlawrev-2932	264	86	f	f	NOUN
inlawrev-2932	264	87	)	)	PUNCT
inlawrev-2932	264	88	)	)	PUNCT
inlawrev-2932	264	89	;	;	PUNCT
inlawrev-2932	264	90	(	(	PUNCT
inlawrev-2932	264	91	4	4	X
inlawrev-2932	264	92	)	)	PUNCT
inlawrev-2932	264	93	a	a	DET
inlawrev-2932	264	94	grantor	grantor	NOUN
inlawrev-2932	264	95	and	and	CCONJ
inlawrev-2932	264	96	a	a	DET
inlawrev-2932	264	97	fiduciary	fiduciary	NOUN
inlawrev-2932	264	98	of	of	ADP
inlawrev-2932	264	99	any	any	DET
inlawrev-2932	264	100	trust	trust	NOUN
inlawrev-2932	264	101	;	;	PUNCT
inlawrev-2932	264	102	(	(	PUNCT
inlawrev-2932	264	103	5	5	X
inlawrev-2932	264	104	)	)	PUNCT
inlawrev-2932	264	105	a	a	DET
inlawrev-2932	264	106	fiduciary	fiduciary	NOUN
inlawrev-2932	264	107	of	of	ADP
inlawrev-2932	264	108	a	a	DET
inlawrev-2932	264	109	trust	trust	NOUN
inlawrev-2932	264	110	and	and	CCONJ
inlawrev-2932	264	111	a	a	DET
inlawrev-2932	264	112	fiduciary	fiduciary	NOUN
inlawrev-2932	264	113	of	of	ADP
inlawrev-2932	264	114	another	another	DET
inlawrev-2932	264	115	trust	trust	NOUN
inlawrev-2932	264	116	,	,	PUNCT
inlawrev-2932	264	117	if	if	SCONJ
inlawrev-2932	264	118	the	the	DET
inlawrev-2932	264	119	same	same	ADJ
inlawrev-2932	264	120	person	person	NOUN
inlawrev-2932	264	121	is	be	AUX
inlawrev-2932	264	122	a	a	DET
inlawrev-2932	264	123	grantor	grantor	NOUN
inlawrev-2932	264	124	of	of	ADP
inlawrev-2932	264	125	both	both	DET
inlawrev-2932	264	126	trusts	trust	NOUN
inlawrev-2932	264	127	;	;	PUNCT
inlawrev-2932	264	128	(	(	PUNCT
inlawrev-2932	264	129	6	6	X
inlawrev-2932	264	130	)	)	PUNCT
inlawrev-2932	264	131	a	a	DET
inlawrev-2932	264	132	fiduciary	fiduciary	NOUN
inlawrev-2932	264	133	of	of	ADP
inlawrev-2932	264	134	a	a	DET
inlawrev-2932	264	135	trust	trust	NOUN
inlawrev-2932	264	136	and	and	CCONJ
inlawrev-2932	264	137	a	a	DET
inlawrev-2932	264	138	beneficiary	beneficiary	NOUN
inlawrev-2932	264	139	of	of	ADP
inlawrev-2932	264	140	such	such	ADJ
inlawrev-2932	264	141	trust	trust	NOUN
inlawrev-2932	264	142	;	;	PUNCT
inlawrev-2932	264	143	(	(	PUNCT
inlawrev-2932	264	144	7	7	X
inlawrev-2932	264	145	)	)	PUNCT
inlawrev-2932	264	146	a	a	DET
inlawrev-2932	264	147	fiduciary	fiduciary	NOUN
inlawrev-2932	264	148	of	of	ADP
inlawrev-2932	264	149	a	a	DET
inlawrev-2932	264	150	trust	trust	NOUN
inlawrev-2932	264	151	and	and	CCONJ
inlawrev-2932	264	152	a	a	DET
inlawrev-2932	264	153	beneficiary	beneficiary	NOUN
inlawrev-2932	264	154	of	of	ADP
inlawrev-2932	264	155	another	another	DET
inlawrev-2932	264	156	trust	trust	NOUN
inlawrev-2932	264	157	,	,	PUNCT
inlawrev-2932	264	158	if	if	SCONJ
inlawrev-2932	264	159	the	the	DET
inlawrev-2932	264	160	same	same	ADJ
inlawrev-2932	264	161	person	person	NOUN
inlawrev-2932	264	162	is	be	AUX
inlawrev-2932	264	163	a	a	DET
inlawrev-2932	264	164	grantor	grantor	NOUN
inlawrev-2932	264	165	of	of	ADP
inlawrev-2932	264	166	both	both	DET
inlawrev-2932	264	167	trusts	trust	NOUN
inlawrev-2932	264	168	;	;	PUNCT
inlawrev-2932	264	169	(	(	PUNCT
inlawrev-2932	264	170	8)	8)	NUM
inlawrev-2932	264	171	a	a	DET
inlawrev-2932	264	172	fiduciary	fiduciary	NOUN
inlawrev-2932	264	173	of	of	ADP
inlawrev-2932	264	174	a	a	DET
inlawrev-2932	264	175	trust	trust	NOUN
inlawrev-2932	264	176	and	and	CCONJ
inlawrev-2932	264	177	a	a	DET
inlawrev-2932	264	178	corporation	corporation	NOUN
inlawrev-2932	264	179	more	more	ADJ
inlawrev-2932	264	180	than	than	ADP
inlawrev-2932	264	181	50	50	NUM
inlawrev-2932	264	182	percent	percent	NOUN
inlawrev-2932	264	183	in	in	ADP
inlawrev-2932	264	184	value	value	NOUN
inlawrev-2932	264	185	of	of	ADP
inlawrev-2932	264	186	the	the	DET
inlawrev-2932	264	187	outstanding	outstanding	ADJ
inlawrev-2932	264	188	stock	stock	NOUN
inlawrev-2932	264	189	of	of	ADP
inlawrev-2932	264	190	which	which	PRON
inlawrev-2932	264	191	is	be	AUX
inlawrev-2932	264	192	owned	own	VERB
inlawrev-2932	264	193	,	,	PUNCT
inlawrev-2932	264	194	directly	directly	ADV
inlawrev-2932	264	195	or	or	CCONJ
inlawrev-2932	264	196	indirectly	indirectly	ADV
inlawrev-2932	264	197	,	,	PUNCT
inlawrev-2932	264	198	by	by	ADP
inlawrev-2932	264	199	or	or	CCONJ
inlawrev-2932	264	200	for	for	ADP
inlawrev-2932	264	201	the	the	DET
inlawrev-2932	264	202	trust	trust	NOUN
inlawrev-2932	264	203	or	or	CCONJ
inlawrev-2932	264	204	by	by	ADV
inlawrev-2932	264	205	or	or	CCONJ
inlawrev-2932	264	206	for	for	ADP
inlawrev-2932	264	207	a	a	DET
inlawrev-2932	264	208	person	person	NOUN
inlawrev-2932	264	209	who	who	PRON
inlawrev-2932	264	210	is	be	AUX
inlawrev-2932	264	211	a	a	DET
inlawrev-2932	264	212	grantor	grantor	NOUN
inlawrev-2932	264	213	of	of	ADP
inlawrev-2932	264	214	the	the	DET
inlawrev-2932	264	215	trust	trust	NOUN
inlawrev-2932	264	216	;	;	PUNCT
inlawrev-2932	264	217	(	(	PUNCT
inlawrev-2932	264	218	9	9	X
inlawrev-2932	264	219	)	)	PUNCT
inlawrev-2932	264	220	a	a	DET
inlawrev-2932	264	221	person	person	NOUN
inlawrev-2932	264	222	and	and	CCONJ
inlawrev-2932	264	223	an	an	DET
inlawrev-2932	264	224	organization	organization	NOUN
inlawrev-2932	264	225	to	to	PART
inlawrev-2932	264	226	which	which	PRON
inlawrev-2932	264	227	section	section	NOUN
inlawrev-2932	264	228	501	501	NUM
inlawrev-2932	264	229	(	(	PUNCT
inlawrev-2932	264	230	relating	relate	VERB
inlawrev-2932	264	231	to	to	ADP
inlawrev-2932	264	232	certain	certain	ADJ
inlawrev-2932	264	233	educational	educational	ADJ
inlawrev-2932	264	234	and	and	CCONJ
inlawrev-2932	264	235	charitable	charitable	ADJ
inlawrev-2932	264	236	organizations	organization	NOUN
inlawrev-2932	264	237	which	which	PRON
inlawrev-2932	264	238	^re	^re	PUNCT
inlawrev-2932	264	239	exempt	exempt	ADJ
inlawrev-2932	264	240	from	from	ADP
inlawrev-2932	264	241	tax	tax	NOUN
inlawrev-2932	264	242	)	)	PUNCT
inlawrev-2932	264	243	applies	apply	VERB
inlawrev-2932	264	244	and	and	CCONJ
inlawrev-2932	264	245	which	which	PRON
inlawrev-2932	264	246	is	be	AUX
inlawrev-2932	264	247	controlled	control	VERB
inlawrev-2932	264	248	directly	directly	ADV
inlawrev-2932	264	249	or	or	CCONJ
inlawrev-2932	264	250	indirectly	indirectly	ADV
inlawrev-2932	264	251	by	by	ADP
inlawrev-2932	264	252	such	such	ADJ
inlawrev-2932	264	253	person	person	NOUN
inlawrev-2932	264	254	or	or	CCONJ
inlawrev-2932	264	255	(	(	PUNCT
inlawrev-2932	264	256	if	if	SCONJ
inlawrev-2932	264	257	such	such	ADJ
inlawrev-2932	264	258	person	person	NOUN
inlawrev-2932	264	259	is	be	AUX
inlawrev-2932	264	260	an	an	DET
inlawrev-2932	264	261	individual	individual	NOUN
inlawrev-2932	264	262	)	)	PUNCT
inlawrev-2932	264	263	by	by	ADP
inlawrev-2932	264	264	members	member	NOUN
inlawrev-2932	264	265	of	of	ADP
inlawrev-2932	264	266	the	the	DET
inlawrev-2932	264	267	family	family	NOUN
inlawrev-2932	264	268	of	of	ADP
inlawrev-2932	264	269	such	such	ADJ
inlawrev-2932	264	270	individual	individual	NOUN
inlawrev-2932	264	271	;	;	PUNCT
inlawrev-2932	264	272	(	(	PUNCT
inlawrev-2932	264	273	10	10	NUM
inlawrev-2932	264	274	)	)	PUNCT
inlawrev-2932	264	275	a	a	DET
inlawrev-2932	264	276	corporation	corporation	NOUN
inlawrev-2932	264	277	and	and	CCONJ
inlawrev-2932	264	278	a	a	DET
inlawrev-2932	264	279	partnership	partnership	NOUN
inlawrev-2932	264	280	if	if	SCONJ
inlawrev-2932	264	281	the	the	DET
inlawrev-2932	264	282	same	same	ADJ
inlawrev-2932	264	283	persons	person	NOUN
inlawrev-2932	264	284	own	own	VERB
inlawrev-2932	264	285	—	—	PUNCT
inlawrev-2932	264	286	(	(	PUNCT
inlawrev-2932	264	287	a	a	X
inlawrev-2932	264	288	)	)	PUNCT
inlawrev-2932	264	289	more	more	ADJ
inlawrev-2932	264	290	than	than	ADP
inlawrev-2932	264	291	50	50	NUM
inlawrev-2932	264	292	percent	percent	NOUN
inlawrev-2932	264	293	in	in	ADP
inlawrev-2932	264	294	value	value	NOUN
inlawrev-2932	264	295	of	of	ADP
inlawrev-2932	264	296	the	the	DET
inlawrev-2932	264	297	outstanding	outstanding	ADJ
inlawrev-2932	264	298	stock	stock	NOUN
inlawrev-2932	264	299	of	of	ADP
inlawrev-2932	264	300	the	the	DET
inlawrev-2932	264	301	1438	1438	NUM
inlawrev-2932	264	302	indiana	indiana	PROPN
inlawrev-2932	264	303	law	law	PROPN
inlawrev-2932	264	304	review	review	NOUN
inlawrev-2932	265	1	[	[	X
inlawrev-2932	265	2	vol	vol	NOUN
inlawrev-2932	265	3	.	.	PUNCT
inlawrev-2932	266	1	24:1429	24:1429	NUM
inlawrev-2932	266	2	or	or	CCONJ
inlawrev-2932	266	3	loss	loss	NOUN
inlawrev-2932	266	4	is	be	AUX
inlawrev-2932	266	5	included	include	VERB
inlawrev-2932	266	6	as	as	ADP
inlawrev-2932	266	7	income	income	NOUN
inlawrev-2932	266	8	.	.	PUNCT
inlawrev-2932	266	9	"	"	PUNCT
inlawrev-2932	267	1	under	under	ADP
inlawrev-2932	267	2	section	section	NOUN
inlawrev-2932	267	3	1031(f)(1)(c	1031(f)(1)(c	NUM
inlawrev-2932	267	4	)	)	PUNCT
inlawrev-2932	267	5	,	,	PUNCT
inlawrev-2932	267	6	however	however	ADV
inlawrev-2932	267	7	,	,	PUNCT
inlawrev-2932	267	8	if	if	SCONJ
inlawrev-2932	267	9	either	either	DET
inlawrev-2932	267	10	person	person	NOUN
inlawrev-2932	267	11	disposes	dispose	VERB
inlawrev-2932	267	12	of	of	ADP
inlawrev-2932	267	13	the	the	DET
inlawrev-2932	267	14	property	property	NOUN
inlawrev-2932	267	15	within	within	ADP
inlawrev-2932	267	16	two	two	NUM
inlawrev-2932	267	17	years	year	NOUN
inlawrev-2932	267	18	after	after	ADP
inlawrev-2932	267	19	the	the	DET
inlawrev-2932	267	20	date	date	NOUN
inlawrev-2932	267	21	of	of	ADP
inlawrev-2932	267	22	the	the	DET
inlawrev-2932	267	23	last	last	ADJ
inlawrev-2932	267	24	transfer	transfer	NOUN
inlawrev-2932	267	25	that	that	PRON
inlawrev-2932	267	26	was	be	AUX
inlawrev-2932	267	27	a	a	DET
inlawrev-2932	267	28	part	part	NOUN
inlawrev-2932	267	29	of	of	ADP
inlawrev-2932	267	30	the	the	DET
inlawrev-2932	267	31	exchange	exchange	NOUN
inlawrev-2932	267	32	,	,	PUNCT
inlawrev-2932	267	33	the	the	DET
inlawrev-2932	267	34	exchange	exchange	NOUN
inlawrev-2932	267	35	is	be	AUX
inlawrev-2932	267	36	disqualified	disqualify	VERB
inlawrev-2932	267	37	from	from	ADP
inlawrev-2932	267	38	nonrecognition	nonrecognition	NOUN
inlawrev-2932	267	39	treatment.^	treatment.^	NOUN
inlawrev-2932	267	40	'	'	NOUN
inlawrev-2932	267	41	*	*	NOUN
inlawrev-2932	267	42	if	if	SCONJ
inlawrev-2932	267	43	a	a	DET
inlawrev-2932	267	44	disposition	disposition	NOUN
inlawrev-2932	267	45	occurs	occur	VERB
inlawrev-2932	267	46	within	within	ADP
inlawrev-2932	267	47	two	two	NUM
inlawrev-2932	267	48	years	year	NOUN
inlawrev-2932	267	49	of	of	ADP
inlawrev-2932	267	50	the	the	DET
inlawrev-2932	267	51	original	original	ADJ
inlawrev-2932	267	52	disposition	disposition	NOUN
inlawrev-2932	267	53	,	,	PUNCT
inlawrev-2932	267	54	the	the	DET
inlawrev-2932	267	55	gain	gain	NOUN
inlawrev-2932	267	56	or	or	CCONJ
inlawrev-2932	267	57	loss	loss	NOUN
inlawrev-2932	267	58	must	must	AUX
inlawrev-2932	267	59	be	be	AUX
inlawrev-2932	267	60	recognized	recognize	VERB
inlawrev-2932	267	61	from	from	ADP
inlawrev-2932	267	62	the	the	DET
inlawrev-2932	267	63	date	date	NOUN
inlawrev-2932	267	64	of	of	ADP
inlawrev-2932	267	65	disposition	disposition	NOUN
inlawrev-2932	267	66	of	of	ADP
inlawrev-2932	267	67	the	the	DET
inlawrev-2932	267	68	property.^	property.^	NOUN
inlawrev-2932	267	69	'	'	PART
inlawrev-2932	267	70	the	the	DET
inlawrev-2932	267	71	tax	tax	NOUN
inlawrev-2932	267	72	event	event	NOUN
inlawrev-2932	267	73	,	,	PUNCT
inlawrev-2932	267	74	however	however	ADV
inlawrev-2932	267	75	,	,	PUNCT
inlawrev-2932	267	76	occurs	occur	VERB
inlawrev-2932	267	77	in	in	ADP
inlawrev-2932	267	78	the	the	DET
inlawrev-2932	267	79	year	year	NOUN
inlawrev-2932	267	80	of	of	ADP
inlawrev-2932	267	81	the	the	DET
inlawrev-2932	267	82	disqualifying	disqualifying	ADJ
inlawrev-2932	267	83	disposition	disposition	NOUN
inlawrev-2932	267	84	,	,	PUNCT
inlawrev-2932	267	85	not	not	PART
inlawrev-2932	267	86	the	the	DET
inlawrev-2932	267	87	year	year	NOUN
inlawrev-2932	267	88	of	of	ADP
inlawrev-2932	267	89	the	the	DET
inlawrev-2932	267	90	original	original	ADJ
inlawrev-2932	267	91	exchange.^^	exchange.^^	CCONJ
inlawrev-2932	267	92	several	several	ADJ
inlawrev-2932	267	93	statutory	statutory	ADJ
inlawrev-2932	267	94	exceptions	exception	NOUN
inlawrev-2932	267	95	to	to	ADP
inlawrev-2932	267	96	the	the	DET
inlawrev-2932	267	97	new	new	ADJ
inlawrev-2932	267	98	rules	rule	NOUN
inlawrev-2932	267	99	exist	exist	VERB
inlawrev-2932	267	100	.	.	PUNCT
inlawrev-2932	268	1	the	the	DET
inlawrev-2932	268	2	new	new	ADJ
inlawrev-2932	268	3	rules	rule	NOUN
inlawrev-2932	268	4	generally	generally	ADV
inlawrev-2932	268	5	do	do	AUX
inlawrev-2932	268	6	not	not	PART
inlawrev-2932	268	7	apply	apply	VERB
inlawrev-2932	268	8	to	to	ADP
inlawrev-2932	268	9	dispositions	disposition	NOUN
inlawrev-2932	268	10	due	due	ADJ
inlawrev-2932	268	11	to	to	ADP
inlawrev-2932	268	12	the	the	DET
inlawrev-2932	268	13	death	death	NOUN
inlawrev-2932	268	14	of	of	ADP
inlawrev-2932	268	15	either	either	CCONJ
inlawrev-2932	268	16	related	related	ADJ
inlawrev-2932	268	17	person,^^	person,^^	NOUN
inlawrev-2932	268	18	involuntary	involuntary	ADJ
inlawrev-2932	268	19	conversions,^^	conversions,^^	NOUN
inlawrev-2932	268	20	or	or	CCONJ
inlawrev-2932	268	21	exchanges	exchange	NOUN
inlawrev-2932	268	22	or	or	CCONJ
inlawrev-2932	268	23	dispositions	disposition	NOUN
inlawrev-2932	268	24	for	for	ADP
inlawrev-2932	268	25	which	which	PRON
inlawrev-2932	268	26	the	the	DET
inlawrev-2932	268	27	main	main	ADJ
inlawrev-2932	268	28	purpose	purpose	NOUN
inlawrev-2932	268	29	is	be	AUX
inlawrev-2932	268	30	not	not	PART
inlawrev-2932	268	31	the	the	DET
inlawrev-2932	268	32	avoidance	avoidance	NOUN
inlawrev-2932	268	33	of	of	ADP
inlawrev-2932	268	34	federal	federal	ADJ
inlawrev-2932	268	35	income	income	NOUN
inlawrev-2932	268	36	tax.^^	tax.^^	ADP
inlawrev-2932	268	37	the	the	DET
inlawrev-2932	268	38	senate	senate	PROPN
inlawrev-2932	268	39	committee	committee	PROPN
inlawrev-2932	268	40	explanation	explanation	NOUN
inlawrev-2932	268	41	states	state	VERB
inlawrev-2932	268	42	that	that	SCONJ
inlawrev-2932	268	43	the	the	DET
inlawrev-2932	268	44	"	"	PUNCT
inlawrev-2932	268	45	non	non	ADJ
inlawrev-2932	268	46	-	-	ADJ
inlawrev-2932	268	47	tax	tax	ADJ
inlawrev-2932	268	48	avoidance	avoidance	NOUN
inlawrev-2932	268	49	exception	exception	NOUN
inlawrev-2932	268	50	generally	generally	ADV
inlawrev-2932	268	51	will	will	AUX
inlawrev-2932	268	52	apply	apply	VERB
inlawrev-2932	268	53	to	to	ADP
inlawrev-2932	268	54	:	:	PUNCT
inlawrev-2932	268	55	(	(	PUNCT
inlawrev-2932	268	56	i	i	NOUN
inlawrev-2932	268	57	)	)	PUNCT
inlawrev-2932	268	58	transactions	transaction	NOUN
inlawrev-2932	268	59	involving	involve	VERB
inlawrev-2932	268	60	an	an	DET
inlawrev-2932	268	61	exchange	exchange	NOUN
inlawrev-2932	268	62	of	of	ADP
inlawrev-2932	268	63	undivided	undivided	ADJ
inlawrev-2932	268	64	interests	interest	NOUN
inlawrev-2932	268	65	.	.	PUNCT
inlawrev-2932	268	66	.	.	PUNCT
inlawrev-2932	268	67	.	.	PUNCT
inlawrev-2932	269	1	;	;	PUNCT
inlawrev-2932	269	2	(	(	PUNCT
inlawrev-2932	269	3	ii	ii	NOUN
inlawrev-2932	269	4	)	)	PUNCT
inlawrev-2932	269	5	dispositions	disposition	NOUN
inlawrev-2932	269	6	of	of	ADP
inlawrev-2932	269	7	property	property	NOUN
inlawrev-2932	269	8	in	in	ADP
inlawrev-2932	269	9	nonrecognition	nonrecognition	NOUN
inlawrev-2932	269	10	transactions	transaction	NOUN
inlawrev-2932	269	11	;	;	PUNCT
inlawrev-2932	269	12	and	and	CCONJ
inlawrev-2932	269	13	(	(	PUNCT
inlawrev-2932	269	14	iii	iii	X
inlawrev-2932	269	15	)	)	PUNCT
inlawrev-2932	269	16	transactions	transaction	NOUN
inlawrev-2932	269	17	that	that	PRON
inlawrev-2932	269	18	do	do	AUX
inlawrev-2932	269	19	not	not	PART
inlawrev-2932	269	20	involve	involve	VERB
inlawrev-2932	269	21	the	the	DET
inlawrev-2932	269	22	shifting	shifting	NOUN
inlawrev-2932	269	23	of	of	ADP
inlawrev-2932	269	24	basis	basis	NOUN
inlawrev-2932	269	25	between	between	ADP
inlawrev-2932	269	26	properties	property	NOUN
inlawrev-2932	269	27	.	.	PUNCT
inlawrev-2932	270	1	"^	"^	PRON
inlawrev-2932	271	1	iv	iv	X
inlawrev-2932	271	2	.	.	PUNCT
inlawrev-2932	272	1	new	new	ADJ
inlawrev-2932	272	2	limitations	limitation	NOUN
inlawrev-2932	272	3	on	on	ADP
inlawrev-2932	272	4	deductions	deduction	NOUN
inlawrev-2932	272	5	for	for	ADP
inlawrev-2932	272	6	term	term	NOUN
inlawrev-2932	272	7	interests	interest	NOUN
inlawrev-2932	272	8	nsr	nsr	PROPN
inlawrev-2932	272	9	property	property	NOUN
inlawrev-2932	272	10	held	hold	VERB
inlawrev-2932	272	11	by	by	ADP
inlawrev-2932	272	12	related	related	ADJ
inlawrev-2932	272	13	persons	person	NOUN
inlawrev-2932	272	14	section	section	NOUN
inlawrev-2932	272	15	167(r	167(r	PROPN
inlawrev-2932	272	16	)	)	PUNCT
inlawrev-2932	272	17	closes	close	VERB
inlawrev-2932	272	18	a	a	DET
inlawrev-2932	272	19	potentially	potentially	ADV
inlawrev-2932	272	20	abusive	abusive	ADJ
inlawrev-2932	272	21	tax	tax	NOUN
inlawrev-2932	272	22	-	-	PUNCT
inlawrev-2932	272	23	planning	planning	NOUN
inlawrev-2932	272	24	loophole	loophole	NOUN
inlawrev-2932	272	25	in	in	ADP
inlawrev-2932	272	26	which	which	PRON
inlawrev-2932	272	27	related	related	ADJ
inlawrev-2932	272	28	parties	party	NOUN
inlawrev-2932	272	29	acquired	acquire	VERB
inlawrev-2932	272	30	property	property	NOUN
inlawrev-2932	272	31	and	and	CCONJ
inlawrev-2932	272	32	divided	divide	VERB
inlawrev-2932	272	33	the	the	DET
inlawrev-2932	272	34	interest	interest	NOUN
inlawrev-2932	272	35	to	to	PART
inlawrev-2932	272	36	provide	provide	VERB
inlawrev-2932	272	37	one	one	NUM
inlawrev-2932	272	38	or	or	CCONJ
inlawrev-2932	272	39	the	the	DET
inlawrev-2932	272	40	other	other	ADJ
inlawrev-2932	272	41	related	related	ADJ
inlawrev-2932	272	42	parties	party	NOUN
inlawrev-2932	272	43	an	an	DET
inlawrev-2932	272	44	interest	interest	NOUN
inlawrev-2932	272	45	,	,	PUNCT
inlawrev-2932	272	46	the	the	DET
inlawrev-2932	272	47	cost	cost	NOUN
inlawrev-2932	272	48	of	of	ADP
inlawrev-2932	272	49	which	which	PRON
inlawrev-2932	272	50	could	could	AUX
inlawrev-2932	272	51	be	be	AUX
inlawrev-2932	272	52	amortized	amortize	VERB
inlawrev-2932	272	53	and	and	CCONJ
inlawrev-2932	272	54	deducted	deduct	VERB
inlawrev-2932	272	55	.	.	PUNCT
inlawrev-2932	273	1	section	section	PROPN
inlawrev-2932	273	2	167(r	167(r	PROPN
inlawrev-2932	273	3	)	)	PUNCT
inlawrev-2932	273	4	prohibits	prohibit	VERB
inlawrev-2932	273	5	any	any	DET
inlawrev-2932	273	6	depreciation	depreciation	NOUN
inlawrev-2932	273	7	or	or	CCONJ
inlawrev-2932	273	8	amcorporation	amcorporation	NOUN
inlawrev-2932	273	9	,	,	PUNCT
inlawrev-2932	273	10	and	and	CCONJ
inlawrev-2932	273	11	(	(	PUNCT
inlawrev-2932	273	12	b	b	X
inlawrev-2932	273	13	)	)	PUNCT
inlawrev-2932	273	14	more	more	ADJ
inlawrev-2932	273	15	than	than	ADP
inlawrev-2932	273	16	50	50	NUM
inlawrev-2932	273	17	percent	percent	NOUN
inlawrev-2932	273	18	of	of	ADP
inlawrev-2932	273	19	the	the	DET
inlawrev-2932	273	20	capital	capital	NOUN
inlawrev-2932	273	21	interest	interest	NOUN
inlawrev-2932	273	22	,	,	PUNCT
inlawrev-2932	273	23	or	or	CCONJ
inlawrev-2932	273	24	the	the	DET
inlawrev-2932	273	25	profits	profit	NOUN
inlawrev-2932	273	26	interest	interest	NOUN
inlawrev-2932	273	27	,	,	PUNCT
inlawrev-2932	273	28	in	in	ADP
inlawrev-2932	273	29	the	the	DET
inlawrev-2932	273	30	partnership	partnership	NOUN
inlawrev-2932	273	31	;	;	PUNCT
inlawrev-2932	273	32	(	(	PUNCT
inlawrev-2932	273	33	11	11	NUM
inlawrev-2932	273	34	)	)	PUNCT
inlawrev-2932	273	35	an	an	DET
inlawrev-2932	273	36	s	s	NOUN
inlawrev-2932	273	37	corporation	corporation	NOUN
inlawrev-2932	273	38	and	and	CCONJ
inlawrev-2932	273	39	another	another	PRON
inlawrev-2932	273	40	s	s	PART
inlawrev-2932	273	41	corporation	corporation	NOUN
inlawrev-2932	273	42	,	,	PUNCT
inlawrev-2932	273	43	if	if	SCONJ
inlawrev-2932	273	44	the	the	DET
inlawrev-2932	273	45	same	same	ADJ
inlawrev-2932	273	46	persons	person	NOUN
inlawrev-2932	273	47	own	own	VERB
inlawrev-2932	273	48	more	more	ADJ
inlawrev-2932	273	49	than	than	ADP
inlawrev-2932	273	50	50	50	NUM
inlawrev-2932	273	51	percent	percent	NOUN
inlawrev-2932	273	52	in	in	ADP
inlawrev-2932	273	53	value	value	NOUN
inlawrev-2932	273	54	of	of	ADP
inlawrev-2932	273	55	the	the	DET
inlawrev-2932	273	56	outstanding	outstanding	ADJ
inlawrev-2932	273	57	stock	stock	NOUN
inlawrev-2932	273	58	of	of	ADP
inlawrev-2932	273	59	each	each	DET
inlawrev-2932	273	60	corporation	corporation	NOUN
inlawrev-2932	273	61	;	;	PUNCT
inlawrev-2932	273	62	or	or	CCONJ
inlawrev-2932	273	63	(	(	PUNCT
inlawrev-2932	273	64	12	12	NUM
inlawrev-2932	273	65	)	)	PUNCT
inlawrev-2932	273	66	an	an	DET
inlawrev-2932	273	67	s	s	NOUN
inlawrev-2932	273	68	corporation	corporation	NOUN
inlawrev-2932	273	69	and	and	CCONJ
inlawrev-2932	273	70	a	a	DET
inlawrev-2932	273	71	c	c	NOUN
inlawrev-2932	273	72	corporation	corporation	NOUN
inlawrev-2932	273	73	if	if	SCONJ
inlawrev-2932	273	74	the	the	DET
inlawrev-2932	273	75	same	same	ADJ
inlawrev-2932	273	76	persons	person	NOUN
inlawrev-2932	273	77	own	own	VERB
inlawrev-2932	273	78	more	more	ADJ
inlawrev-2932	273	79	than	than	ADP
inlawrev-2932	273	80	50	50	NUM
inlawrev-2932	273	81	percent	percent	NOUN
inlawrev-2932	273	82	in	in	ADP
inlawrev-2932	273	83	value	value	NOUN
inlawrev-2932	273	84	of	of	ADP
inlawrev-2932	273	85	the	the	DET
inlawrev-2932	273	86	outstanding	outstanding	ADJ
inlawrev-2932	273	87	stock	stock	NOUN
inlawrev-2932	273	88	of	of	ADP
inlawrev-2932	273	89	each	each	DET
inlawrev-2932	273	90	corporation	corporation	NOUN
inlawrev-2932	273	91	.	.	PUNCT
inlawrev-2932	274	1	i	i	PRON
inlawrev-2932	274	2	d.	d.	PROPN
inlawrev-2932	274	3	§	§	PROPN
inlawrev-2932	274	4	267(b	267(b	PROPN
inlawrev-2932	274	5	)	)	PUNCT
inlawrev-2932	274	6	.	.	PUNCT
inlawrev-2932	275	1	section	section	NOUN
inlawrev-2932	275	2	267(c)(4	267(c)(4	NUM
inlawrev-2932	275	3	)	)	PUNCT
inlawrev-2932	275	4	defines	define	VERB
inlawrev-2932	275	5	family	family	NOUN
inlawrev-2932	275	6	as	as	ADP
inlawrev-2932	275	7	*	*	NOUN
inlawrev-2932	275	8	'	'	PUNCT
inlawrev-2932	275	9	includ[ing	includ[ing	NOUN
inlawrev-2932	275	10	]	]	PUNCT
inlawrev-2932	275	11	only	only	ADV
inlawrev-2932	275	12	[	[	PUNCT
inlawrev-2932	275	13	the	the	DET
inlawrev-2932	275	14	taxpayer	taxpayer	NOUN
inlawrev-2932	275	15	's	's	PART
inlawrev-2932	275	16	]	]	X
inlawrev-2932	275	17	brothers	brother	NOUN
inlawrev-2932	275	18	and	and	CCONJ
inlawrev-2932	275	19	sisters	sister	NOUN
inlawrev-2932	275	20	(	(	PUNCT
inlawrev-2932	275	21	whether	whether	SCONJ
inlawrev-2932	275	22	by	by	ADP
inlawrev-2932	275	23	the	the	DET
inlawrev-2932	275	24	whole	whole	ADJ
inlawrev-2932	275	25	or	or	CCONJ
inlawrev-2932	275	26	half	half	ADJ
inlawrev-2932	275	27	blood	blood	NOUN
inlawrev-2932	275	28	)	)	PUNCT
inlawrev-2932	275	29	,	,	PUNCT
inlawrev-2932	275	30	spouse	spouse	NOUN
inlawrev-2932	275	31	,	,	PUNCT
inlawrev-2932	275	32	ancestors	ancestor	NOUN
inlawrev-2932	275	33	,	,	PUNCT
inlawrev-2932	275	34	and	and	CCONJ
inlawrev-2932	275	35	lineal	lineal	ADJ
inlawrev-2932	275	36	descendants	descendant	NOUN
inlawrev-2932	275	37	"	"	PUNCT
inlawrev-2932	275	38	i	i	PRON
inlawrev-2932	275	39	d.	d.	PROPN
inlawrev-2932	275	40	§	§	PROPN
inlawrev-2932	275	41	267(c)(4	267(c)(4	PROPN
inlawrev-2932	275	42	)	)	PUNCT
inlawrev-2932	275	43	.	.	PUNCT
inlawrev-2932	276	1	53	53	NUM
inlawrev-2932	276	2	.	.	PUNCT
inlawrev-2932	276	3	i.r.c	i.r.c	NOUN
inlawrev-2932	276	4	.	.	PUNCT
inlawrev-2932	277	1	§	§	PROPN
inlawrev-2932	277	2	1031(0(1)(a	1031(0(1)(a	NUM
inlawrev-2932	277	3	)	)	PUNCT
inlawrev-2932	277	4	,	,	PUNCT
inlawrev-2932	277	5	(	(	PUNCT
inlawrev-2932	277	6	f)(1)(b	f)(1)(b	X
inlawrev-2932	277	7	)	)	PUNCT
inlawrev-2932	277	8	(	(	PUNCT
inlawrev-2932	277	9	west	west	NOUN
inlawrev-2932	277	10	supp	supp	PROPN
inlawrev-2932	277	11	.	.	PUNCT
inlawrev-2932	277	12	1990	1990	NUM
inlawrev-2932	277	13	)	)	PUNCT
inlawrev-2932	277	14	.	.	PUNCT
inlawrev-2932	278	1	54	54	NUM
inlawrev-2932	278	2	.	.	PUNCT
inlawrev-2932	279	1	i	i	PRON
inlawrev-2932	279	2	d.	d.	PROPN
inlawrev-2932	279	3	§	§	PROPN
inlawrev-2932	279	4	1031(0(1)(c	1031(0(1)(c	PROPN
inlawrev-2932	279	5	)	)	PUNCT
inlawrev-2932	279	6	.	.	PUNCT
inlawrev-2932	280	1	55	55	NUM
inlawrev-2932	280	2	.	.	PUNCT
inlawrev-2932	281	1	i	i	PRON
inlawrev-2932	281	2	d.	d.	PROPN
inlawrev-2932	281	3	56	56	NUM
inlawrev-2932	281	4	.	.	PUNCT
inlawrev-2932	282	1	i	i	PRON
inlawrev-2932	282	2	d.	d.	PROPN
inlawrev-2932	282	3	57	57	NUM
inlawrev-2932	282	4	.	.	PUNCT
inlawrev-2932	283	1	i	i	PRON
inlawrev-2932	283	2	d.	d.	PROPN
inlawrev-2932	283	3	§	§	PROPN
inlawrev-2932	283	4	1031(0(2)(a	1031(0(2)(a	PROPN
inlawrev-2932	283	5	)	)	PUNCT
inlawrev-2932	283	6	.	.	PUNCT
inlawrev-2932	284	1	58	58	NUM
inlawrev-2932	284	2	.	.	PUNCT
inlawrev-2932	285	1	i	i	PRON
inlawrev-2932	285	2	d.	d.	PROPN
inlawrev-2932	285	3	§	§	PROPN
inlawrev-2932	285	4	1031(0(2)(b	1031(0(2)(b	NUM
inlawrev-2932	285	5	)	)	PUNCT
inlawrev-2932	285	6	(	(	PUNCT
inlawrev-2932	285	7	applies	apply	VERB
inlawrev-2932	285	8	on	on	ADP
inlawrev-2932	285	9	disposition	disposition	NOUN
inlawrev-2932	285	10	pursuant	pursuant	ADJ
inlawrev-2932	285	11	to	to	ADP
inlawrev-2932	285	12	a	a	DET
inlawrev-2932	285	13	compulsory	compulsory	ADJ
inlawrev-2932	285	14	or	or	CCONJ
inlawrev-2932	285	15	involuntary	involuntary	ADJ
inlawrev-2932	285	16	conversion	conversion	NOUN
inlawrev-2932	285	17	as	as	SCONJ
inlawrev-2932	285	18	defined	define	VERB
inlawrev-2932	285	19	under	under	ADP
inlawrev-2932	285	20	§	§	PROPN
inlawrev-2932	285	21	1033	1033	NUM
inlawrev-2932	285	22	,	,	PUNCT
inlawrev-2932	285	23	as	as	ADV
inlawrev-2932	285	24	long	long	ADV
inlawrev-2932	285	25	as	as	SCONJ
inlawrev-2932	285	26	the	the	DET
inlawrev-2932	285	27	original	original	ADJ
inlawrev-2932	285	28	exchange	exchange	NOUN
inlawrev-2932	285	29	occurred	occur	VERB
inlawrev-2932	285	30	prior	prior	ADV
inlawrev-2932	285	31	to	to	ADP
inlawrev-2932	285	32	the	the	DET
inlawrev-2932	285	33	threat	threat	NOUN
inlawrev-2932	285	34	or	or	CCONJ
inlawrev-2932	285	35	imminence	imminence	NOUN
inlawrev-2932	285	36	of	of	ADP
inlawrev-2932	285	37	the	the	DET
inlawrev-2932	285	38	conversion	conversion	NOUN
inlawrev-2932	285	39	)	)	PUNCT
inlawrev-2932	285	40	.	.	PUNCT
inlawrev-2932	286	1	59	59	NUM
inlawrev-2932	286	2	.	.	PUNCT
inlawrev-2932	287	1	i	i	PRON
inlawrev-2932	287	2	d.	d.	PROPN
inlawrev-2932	287	3	§	§	PROPN
inlawrev-2932	287	4	1301(f)(2)(c	1301(f)(2)(c	NUM
inlawrev-2932	287	5	)	)	PUNCT
inlawrev-2932	287	6	.	.	PUNCT
inlawrev-2932	288	1	60	60	NUM
inlawrev-2932	288	2	.	.	PUNCT
inlawrev-2932	289	1	revenue	revenue	NOUN
inlawrev-2932	289	2	reconcilation	reconcilation	PROPN
inlawrev-2932	289	3	act	act	NOUN
inlawrev-2932	289	4	of	of	ADP
inlawrev-2932	289	5	1989	1989	NUM
inlawrev-2932	289	6	(	(	PUNCT
inlawrev-2932	289	7	cch	cch	NOUN
inlawrev-2932	289	8	)	)	PUNCT
inlawrev-2932	289	9	1	1	NUM
inlawrev-2932	289	10	10,500	10,500	NUM
inlawrev-2932	289	11	.	.	PUNCT
inlawrev-2932	289	12	1991	1991	NUM
inlawrev-2932	289	13	]	]	PUNCT
inlawrev-2932	289	14	agricultural	agricultural	ADJ
inlawrev-2932	289	15	taxation	taxation	NOUN
inlawrev-2932	289	16	1439	1439	NUM
inlawrev-2932	289	17	ortization	ortization	NOUN
inlawrev-2932	289	18	deduction	deduction	NOUN
inlawrev-2932	289	19	for	for	ADP
inlawrev-2932	289	20	a	a	DET
inlawrev-2932	289	21	term	term	NOUN
inlawrev-2932	289	22	interest	interest	NOUN
inlawrev-2932	289	23	in	in	ADP
inlawrev-2932	289	24	property	property	NOUN
inlawrev-2932	289	25	for	for	ADP
inlawrev-2932	289	26	any	any	DET
inlawrev-2932	289	27	period	period	NOUN
inlawrev-2932	289	28	during	during	ADP
inlawrev-2932	289	29	which	which	PRON
inlawrev-2932	289	30	the	the	DET
inlawrev-2932	289	31	remainder	remainder	NOUN
inlawrev-2932	289	32	interest	interest	NOUN
inlawrev-2932	289	33	in	in	ADP
inlawrev-2932	289	34	such	such	ADJ
inlawrev-2932	289	35	property	property	NOUN
inlawrev-2932	289	36	is	be	AUX
inlawrev-2932	289	37	held	hold	VERB
inlawrev-2932	289	38	(	(	PUNCT
inlawrev-2932	289	39	directly	directly	ADV
inlawrev-2932	289	40	or	or	CCONJ
inlawrev-2932	289	41	indirectly	indirectly	ADV
inlawrev-2932	289	42	)	)	PUNCT
inlawrev-2932	289	43	by	by	ADP
inlawrev-2932	289	44	a	a	DET
inlawrev-2932	289	45	related	relate	VERB
inlawrev-2932	289	46	person.^	person.^	NOUN
inlawrev-2932	289	47	'	'	PUNCT
inlawrev-2932	289	48	a	a	DET
inlawrev-2932	289	49	few	few	ADJ
inlawrev-2932	289	50	definitions	definition	NOUN
inlawrev-2932	289	51	of	of	ADP
inlawrev-2932	289	52	the	the	DET
inlawrev-2932	289	53	terms	term	NOUN
inlawrev-2932	289	54	used	use	VERB
inlawrev-2932	289	55	in	in	ADP
inlawrev-2932	289	56	section	section	NOUN
inlawrev-2932	289	57	167(r	167(r	PROPN
inlawrev-2932	289	58	)	)	PUNCT
inlawrev-2932	289	59	illustrate	illustrate	VERB
inlawrev-2932	289	60	the	the	DET
inlawrev-2932	289	61	prohibition	prohibition	NOUN
inlawrev-2932	289	62	.	.	PUNCT
inlawrev-2932	290	1	a	a	DET
inlawrev-2932	290	2	'	'	PUNCT
inlawrev-2932	290	3	"	"	PUNCT
inlawrev-2932	290	4	term	term	NOUN
inlawrev-2932	290	5	interest	interest	NOUN
inlawrev-2932	290	6	'	'	PUNCT
inlawrev-2932	290	7	in	in	ADP
inlawrev-2932	290	8	property	property	NOUN
inlawrev-2932	290	9	means	mean	VERB
inlawrev-2932	290	10	a	a	DET
inlawrev-2932	290	11	life	life	NOUN
inlawrev-2932	290	12	interest	interest	NOUN
inlawrev-2932	290	13	in	in	ADP
inlawrev-2932	290	14	property	property	NOUN
inlawrev-2932	290	15	,	,	PUNCT
inlawrev-2932	290	16	an	an	DET
inlawrev-2932	290	17	interest	interest	NOUN
inlawrev-2932	290	18	in	in	ADP
inlawrev-2932	290	19	property	property	NOUN
inlawrev-2932	290	20	for	for	ADP
inlawrev-2932	290	21	a	a	DET
inlawrev-2932	290	22	term	term	NOUN
inlawrev-2932	290	23	of	of	ADP
inlawrev-2932	290	24	years	year	NOUN
inlawrev-2932	290	25	,	,	PUNCT
inlawrev-2932	290	26	or	or	CCONJ
inlawrev-2932	290	27	an	an	DET
inlawrev-2932	290	28	income	income	NOUN
inlawrev-2932	290	29	interest	interest	NOUN
inlawrev-2932	290	30	in	in	ADP
inlawrev-2932	290	31	a	a	DET
inlawrev-2932	290	32	trust	trust	NOUN
inlawrev-2932	290	33	.	.	PUNCT
inlawrev-2932	291	1	"	"	PUNCT
inlawrev-2932	291	2	"	"	PUNCT
inlawrev-2932	291	3	a	a	DET
inlawrev-2932	291	4	"	"	PUNCT
inlawrev-2932	291	5	related	related	ADJ
inlawrev-2932	291	6	person	person	NOUN
inlawrev-2932	291	7	"	"	PUNCT
inlawrev-2932	291	8	is	be	AUX
inlawrev-2932	291	9	broadly	broadly	ADV
inlawrev-2932	291	10	defined	define	VERB
inlawrev-2932	291	11	under	under	ADP
inlawrev-2932	291	12	section	section	NOUN
inlawrev-2932	291	13	267(b	267(b	NUM
inlawrev-2932	291	14	)	)	PUNCT
inlawrev-2932	291	15	and	and	CCONJ
inlawrev-2932	291	16	(	(	PUNCT
inlawrev-2932	291	17	e	e	NOUN
inlawrev-2932	291	18	)	)	PUNCT
inlawrev-2932	291	19	but	but	CCONJ
inlawrev-2932	291	20	does	do	AUX
inlawrev-2932	291	21	not	not	PART
inlawrev-2932	291	22	include	include	VERB
inlawrev-2932	291	23	in	in	ADP
inlawrev-2932	291	24	-	-	PUNCT
inlawrev-2932	291	25	laws.^^	laws.^^	NOUN
inlawrev-2932	291	26	thus	thus	ADV
inlawrev-2932	291	27	,	,	PUNCT
inlawrev-2932	291	28	under	under	ADP
inlawrev-2932	291	29	section	section	NOUN
inlawrev-2932	291	30	167(r	167(r	PROPN
inlawrev-2932	291	31	)	)	PUNCT
inlawrev-2932	291	32	,	,	PUNCT
inlawrev-2932	291	33	the	the	DET
inlawrev-2932	291	34	taxpayer	taxpayer	NOUN
inlawrev-2932	291	35	's	's	PART
inlawrev-2932	291	36	basis	basis	NOUN
inlawrev-2932	291	37	in	in	ADP
inlawrev-2932	291	38	a	a	DET
inlawrev-2932	291	39	term	term	NOUN
inlawrev-2932	291	40	interest	interest	NOUN
inlawrev-2932	291	41	will	will	AUX
inlawrev-2932	291	42	be	be	AUX
inlawrev-2932	291	43	reduced	reduce	VERB
inlawrev-2932	291	44	by	by	ADP
inlawrev-2932	291	45	the	the	DET
inlawrev-2932	291	46	deductions	deduction	NOUN
inlawrev-2932	291	47	disallowed	disallow	VERB
inlawrev-2932	291	48	by	by	ADP
inlawrev-2932	291	49	the	the	DET
inlawrev-2932	291	50	provision	provision	NOUN
inlawrev-2932	291	51	,	,	PUNCT
inlawrev-2932	291	52	and	and	CCONJ
inlawrev-2932	291	53	the	the	DET
inlawrev-2932	291	54	remainderman	remainderman	NOUN
inlawrev-2932	291	55	's	's	PART
inlawrev-2932	291	56	basis	basis	NOUN
inlawrev-2932	291	57	in	in	ADP
inlawrev-2932	291	58	the	the	DET
inlawrev-2932	291	59	remainder	remainder	NOUN
inlawrev-2932	291	60	will	will	AUX
inlawrev-2932	291	61	be	be	AUX
inlawrev-2932	291	62	increased	increase	VERB
inlawrev-2932	291	63	by	by	ADP
inlawrev-2932	291	64	the	the	DET
inlawrev-2932	291	65	amount	amount	NOUN
inlawrev-2932	291	66	of	of	ADP
inlawrev-2932	291	67	those	those	DET
inlawrev-2932	291	68	disallowed	disallow	VERB
inlawrev-2932	291	69	deductions.^	deductions.^	NOUN
inlawrev-2932	291	70	this	this	DET
inlawrev-2932	291	71	new	new	ADJ
inlawrev-2932	291	72	provision	provision	NOUN
inlawrev-2932	291	73	applies	apply	VERB
inlawrev-2932	291	74	to	to	ADP
inlawrev-2932	291	75	interests	interest	NOUN
inlawrev-2932	291	76	created	create	VERB
inlawrev-2932	291	77	or	or	CCONJ
inlawrev-2932	291	78	acquired	acquire	VERB
inlawrev-2932	291	79	after	after	ADP
inlawrev-2932	291	80	july	july	PROPN
inlawrev-2932	291	81	27	27	NUM
inlawrev-2932	291	82	,	,	PUNCT
inlawrev-2932	291	83	1989	1989	NUM
inlawrev-2932	291	84	.	.	PUNCT
inlawrev-2932	292	1	v.	v.	ADP
inlawrev-2932	292	2	income	income	NOUN
inlawrev-2932	292	3	tax	tax	NOUN
inlawrev-2932	292	4	withholding	withholding	NOUN
inlawrev-2932	292	5	on	on	ADP
inlawrev-2932	292	6	the	the	DET
inlawrev-2932	292	7	wages	wage	NOUN
inlawrev-2932	292	8	of	of	ADP
inlawrev-2932	292	9	certain	certain	ADJ
inlawrev-2932	292	10	agricultural	agricultural	ADJ
inlawrev-2932	292	11	workers	worker	NOUN
inlawrev-2932	292	12	now	now	ADV
inlawrev-2932	292	13	required	require	VERB
inlawrev-2932	292	14	if	if	SCONJ
inlawrev-2932	292	15	an	an	DET
inlawrev-2932	292	16	agricultural	agricultural	ADJ
inlawrev-2932	292	17	worker	worker	NOUN
inlawrev-2932	292	18	's	's	PART
inlawrev-2932	292	19	cash	cash	NOUN
inlawrev-2932	292	20	wages	wage	NOUN
inlawrev-2932	292	21	are	be	AUX
inlawrev-2932	292	22	subject	subject	ADJ
inlawrev-2932	292	23	to	to	ADP
inlawrev-2932	292	24	federal	federal	ADJ
inlawrev-2932	292	25	insurance	insurance	NOUN
inlawrev-2932	292	26	contributions	contribution	NOUN
inlawrev-2932	292	27	act	act	NOUN
inlawrev-2932	292	28	(	(	PUNCT
inlawrev-2932	292	29	fica	fica	PROPN
inlawrev-2932	292	30	)	)	PUNCT
inlawrev-2932	292	31	withholding	withholding	NOUN
inlawrev-2932	292	32	,	,	PUNCT
inlawrev-2932	292	33	the	the	DET
inlawrev-2932	292	34	agricultural	agricultural	ADJ
inlawrev-2932	292	35	worker	worker	NOUN
inlawrev-2932	292	36	's	's	PART
inlawrev-2932	292	37	cash	cash	NOUN
inlawrev-2932	292	38	wages	wage	NOUN
inlawrev-2932	292	39	are	be	AUX
inlawrev-2932	292	40	also	also	ADV
inlawrev-2932	292	41	now	now	ADV
inlawrev-2932	292	42	subject	subject	ADJ
inlawrev-2932	292	43	to	to	ADP
inlawrev-2932	292	44	income	income	NOUN
inlawrev-2932	292	45	tax	tax	NOUN
inlawrev-2932	292	46	withholding.^^	withholding.^^	X
inlawrev-2932	292	47	an	an	DET
inlawrev-2932	292	48	agricultural	agricultural	ADJ
inlawrev-2932	292	49	worker	worker	NOUN
inlawrev-2932	292	50	's	's	PART
inlawrev-2932	292	51	cash	cash	NOUN
inlawrev-2932	292	52	wages	wage	NOUN
inlawrev-2932	292	53	are	be	AUX
inlawrev-2932	292	54	subject	subject	ADJ
inlawrev-2932	292	55	to	to	ADP
inlawrev-2932	292	56	fica	fica	PROPN
inlawrev-2932	292	57	withholding	withhold	VERB
inlawrev-2932	292	58	in	in	ADP
inlawrev-2932	292	59	several	several	ADJ
inlawrev-2932	292	60	situations	situation	NOUN
inlawrev-2932	292	61	.	.	PUNCT
inlawrev-2932	293	1	first	first	ADV
inlawrev-2932	293	2	,	,	PUNCT
inlawrev-2932	293	3	if	if	SCONJ
inlawrev-2932	293	4	the	the	DET
inlawrev-2932	293	5	agricultural	agricultural	ADJ
inlawrev-2932	293	6	worker	worker	NOUN
inlawrev-2932	293	7	earns	earn	VERB
inlawrev-2932	293	8	$	$	SYM
inlawrev-2932	293	9	150	150	NUM
inlawrev-2932	293	10	or	or	CCONJ
inlawrev-2932	293	11	more	more	ADJ
inlawrev-2932	293	12	,	,	PUNCT
inlawrev-2932	293	13	the	the	DET
inlawrev-2932	293	14	employer	employer	NOUN
inlawrev-2932	293	15	now	now	ADV
inlawrev-2932	293	16	must	must	AUX
inlawrev-2932	293	17	withhold	withhold	VERB
inlawrev-2932	293	18	for	for	ADP
inlawrev-2932	293	19	both	both	CCONJ
inlawrev-2932	293	20	fica	fica	PROPN
inlawrev-2932	293	21	and	and	CCONJ
inlawrev-2932	293	22	income	income	PROPN
inlawrev-2932	293	23	tax	tax	NOUN
inlawrev-2932	293	24	purposes.^	purposes.^	NOUN
inlawrev-2932	293	25	second	second	ADJ
inlawrev-2932	293	26	,	,	PUNCT
inlawrev-2932	293	27	if	if	SCONJ
inlawrev-2932	293	28	the	the	DET
inlawrev-2932	293	29	employer	employer	NOUN
inlawrev-2932	293	30	pays	pay	VERB
inlawrev-2932	293	31	$	$	SYM
inlawrev-2932	293	32	2,500	2,500	NUM
inlawrev-2932	293	33	or	or	CCONJ
inlawrev-2932	293	34	more	more	ADJ
inlawrev-2932	293	35	in	in	ADP
inlawrev-2932	293	36	total	total	ADJ
inlawrev-2932	293	37	wages	wage	NOUN
inlawrev-2932	293	38	for	for	ADP
inlawrev-2932	293	39	one	one	NUM
inlawrev-2932	293	40	year	year	NOUN
inlawrev-2932	293	41	,	,	PUNCT
inlawrev-2932	293	42	fica	fica	PROPN
inlawrev-2932	293	43	and	and	CCONJ
inlawrev-2932	293	44	income	income	NOUN
inlawrev-2932	293	45	tax	tax	NOUN
inlawrev-2932	293	46	withholding	withholding	NOUN
inlawrev-2932	293	47	are	be	AUX
inlawrev-2932	293	48	required	require	VERB
inlawrev-2932	293	49	for	for	ADP
inlawrev-2932	293	50	all	all	DET
inlawrev-2932	293	51	employees	employee	NOUN
inlawrev-2932	293	52	,	,	PUNCT
inlawrev-2932	293	53	even	even	ADV
inlawrev-2932	293	54	those	those	PRON
inlawrev-2932	293	55	who	who	PRON
inlawrev-2932	293	56	are	be	AUX
inlawrev-2932	293	57	paid	pay	VERB
inlawrev-2932	293	58	less	less	ADJ
inlawrev-2932	293	59	than	than	ADP
inlawrev-2932	293	60	$	$	SYM
inlawrev-2932	293	61	150.^"^	150.^"^	NUM
inlawrev-2932	293	62	however	however	ADV
inlawrev-2932	293	63	,	,	PUNCT
inlawrev-2932	293	64	if	if	SCONJ
inlawrev-2932	293	65	the	the	DET
inlawrev-2932	293	66	total	total	ADJ
inlawrev-2932	293	67	wages	wage	NOUN
inlawrev-2932	293	68	paid	pay	VERB
inlawrev-2932	293	69	by	by	ADP
inlawrev-2932	293	70	a	a	DET
inlawrev-2932	293	71	hand	hand	NOUN
inlawrev-2932	293	72	harvest	harvest	NOUN
inlawrev-2932	293	73	agricultural	agricultural	ADJ
inlawrev-2932	293	74	employer	employer	NOUN
inlawrev-2932	293	75	in	in	ADP
inlawrev-2932	293	76	a	a	DET
inlawrev-2932	293	77	single	single	ADJ
inlawrev-2932	293	78	year	year	NOUN
inlawrev-2932	293	79	are	be	AUX
inlawrev-2932	293	80	less	less	ADJ
inlawrev-2932	293	81	than	than	ADP
inlawrev-2932	293	82	$	$	SYM
inlawrev-2932	293	83	2,500	2,500	NUM
inlawrev-2932	293	84	,	,	PUNCT
inlawrev-2932	293	85	those	those	DET
inlawrev-2932	293	86	employees	employee	NOUN
inlawrev-2932	293	87	receiving	receive	VERB
inlawrev-2932	293	88	less	less	ADJ
inlawrev-2932	293	89	than	than	ADP
inlawrev-2932	293	90	$	$	SYM
inlawrev-2932	293	91	150	150	NUM
inlawrev-2932	293	92	are	be	AUX
inlawrev-2932	293	93	not	not	PART
inlawrev-2932	293	94	subject	subject	ADJ
inlawrev-2932	293	95	to	to	ADP
inlawrev-2932	293	96	fica	fica	PROPN
inlawrev-2932	293	97	withholding.^	withholding.^	VERB
inlawrev-2932	293	98	the	the	DET
inlawrev-2932	293	99	"	"	PUNCT
inlawrev-2932	293	100	hand	hand	NOUN
inlawrev-2932	293	101	harvest	harvest	NOUN
inlawrev-2932	293	102	laborer	laborer	NOUN
inlawrev-2932	293	103	"	"	PUNCT
inlawrev-2932	293	104	exception	exception	NOUN
inlawrev-2932	293	105	applies	apply	VERB
inlawrev-2932	293	106	in	in	ADP
inlawrev-2932	293	107	any	any	DET
inlawrev-2932	293	108	situation	situation	NOUN
inlawrev-2932	293	109	.	.	PUNCT
inlawrev-2932	294	1	^^	^^	PUNCT
inlawrev-2932	294	2	the	the	DET
inlawrev-2932	294	3	exception	exception	NOUN
inlawrev-2932	294	4	provides	provide	VERB
inlawrev-2932	294	5	that	that	SCONJ
inlawrev-2932	294	6	"	"	PUNCT
inlawrev-2932	294	7	wages	wage	NOUN
inlawrev-2932	294	8	"	"	PUNCT
inlawrev-2932	294	9	do	do	AUX
inlawrev-2932	294	10	not	not	PART
inlawrev-2932	294	11	include	include	VERB
inlawrev-2932	294	12	amounts	amount	NOUN
inlawrev-2932	294	13	paid	pay	VERB
inlawrev-2932	294	14	if	if	SCONJ
inlawrev-2932	294	15	the	the	DET
inlawrev-2932	294	16	employee	employee	NOUN
inlawrev-2932	294	17	is	be	AUX
inlawrev-2932	294	18	"	"	PUNCT
inlawrev-2932	294	19	a	a	DET
inlawrev-2932	294	20	hand	hand	NOUN
inlawrev-2932	294	21	harvest	harvest	NOUN
inlawrev-2932	294	22	laborer	laborer	NOUN
inlawrev-2932	294	23	and	and	CCONJ
inlawrev-2932	294	24	is	be	AUX
inlawrev-2932	294	25	paid	pay	VERB
inlawrev-2932	294	26	on	on	ADP
inlawrev-2932	294	27	a	a	DET
inlawrev-2932	294	28	piece	piece	NOUN
inlawrev-2932	294	29	rate	rate	NOUN
inlawrev-2932	294	30	basis	basis	NOUN
inlawrev-2932	294	31	.	.	PUNCT
inlawrev-2932	294	32	.	.	PUNCT
inlawrev-2932	295	1	.	.	PUNCT
inlawrev-2932	296	1	,	,	PUNCT
inlawrev-2932	296	2	''	''	PUNCT
inlawrev-2932	296	3	°	°	NUM
inlawrev-2932	296	4	commutes	commute	NOUN
inlawrev-2932	296	5	daily	daily	ADV
inlawrev-2932	296	6	from	from	ADP
inlawrev-2932	296	7	his	his	PRON
inlawrev-2932	296	8	permanent	permanent	ADJ
inlawrev-2932	296	9	residence	residence	NOUN
inlawrev-2932	296	10	to	to	ADP
inlawrev-2932	296	11	the	the	DET
inlawrev-2932	296	12	farm	farm	NOUN
inlawrev-2932	296	13	.	.	PUNCT
inlawrev-2932	296	14	.	.	PUNCT
inlawrev-2932	296	15	.,^^	.,^^	PUNCT
inlawrev-2932	297	1	and	and	CCONJ
inlawrev-2932	297	2	has	have	AUX
inlawrev-2932	297	3	been	be	AUX
inlawrev-2932	297	4	employed	employ	VERB
inlawrev-2932	297	5	in	in	ADP
inlawrev-2932	297	6	agriculture	agriculture	NOUN
inlawrev-2932	297	7	less	less	ADJ
inlawrev-2932	297	8	than	than	ADP
inlawrev-2932	297	9	13	13	NUM
inlawrev-2932	297	10	weeks	week	NOUN
inlawrev-2932	297	11	during	during	ADP
inlawrev-2932	297	12	the	the	DET
inlawrev-2932	297	13	preceding	precede	VERB
inlawrev-2932	297	14	61	61	NUM
inlawrev-2932	297	15	.	.	PUNCT
inlawrev-2932	297	16	i.r.c	i.r.c	NOUN
inlawrev-2932	297	17	.	.	PUNCT
inlawrev-2932	298	1	§	§	PROPN
inlawrev-2932	298	2	167(r	167(r	PROPN
inlawrev-2932	298	3	)	)	PUNCT
inlawrev-2932	298	4	(	(	PUNCT
inlawrev-2932	298	5	west	west	NOUN
inlawrev-2932	298	6	supp	supp	PROPN
inlawrev-2932	298	7	.	.	PUNCT
inlawrev-2932	299	1	1990	1990	NUM
inlawrev-2932	299	2	)	)	PUNCT
inlawrev-2932	299	3	.	.	PUNCT
inlawrev-2932	300	1	62	62	NUM
inlawrev-2932	300	2	.	.	PUNCT
inlawrev-2932	301	1	i	i	PRON
inlawrev-2932	301	2	d.	d.	PROPN
inlawrev-2932	301	3	§	§	PROPN
inlawrev-2932	301	4	1001(e)(2	1001(e)(2	NUM
inlawrev-2932	301	5	)	)	PUNCT
inlawrev-2932	301	6	(	(	PUNCT
inlawrev-2932	301	7	1988	1988	NUM
inlawrev-2932	301	8	)	)	PUNCT
inlawrev-2932	301	9	.	.	PUNCT
inlawrev-2932	302	1	63	63	NUM
inlawrev-2932	302	2	.	.	PUNCT
inlawrev-2932	303	1	see	see	VERB
inlawrev-2932	303	2	supra	supra	PROPN
inlawrev-2932	303	3	note	note	PROPN
inlawrev-2932	303	4	52	52	NUM
inlawrev-2932	303	5	(	(	PUNCT
inlawrev-2932	303	6	listing	list	VERB
inlawrev-2932	303	7	definition	definition	NOUN
inlawrev-2932	303	8	of	of	ADP
inlawrev-2932	303	9	"	"	PUNCT
inlawrev-2932	303	10	related	related	ADJ
inlawrev-2932	303	11	persons	person	NOUN
inlawrev-2932	303	12	"	"	PUNCT
inlawrev-2932	303	13	under	under	ADP
inlawrev-2932	303	14	i.r.c	i.r.c	NOUN
inlawrev-2932	303	15	.	.	PUNCT
inlawrev-2932	304	1	§	§	PROPN
inlawrev-2932	304	2	267(b	267(b	PROPN
inlawrev-2932	304	3	)	)	PUNCT
inlawrev-2932	304	4	(	(	PUNCT
inlawrev-2932	304	5	1988	1988	NUM
inlawrev-2932	304	6	)	)	PUNCT
inlawrev-2932	304	7	)	)	PUNCT
inlawrev-2932	304	8	;	;	PUNCT
inlawrev-2932	304	9	see	see	VERB
inlawrev-2932	304	10	also	also	ADV
inlawrev-2932	304	11	i.r.c	i.r.c	NOUN
inlawrev-2932	304	12	.	.	PUNCT
inlawrev-2932	305	1	§	§	PROPN
inlawrev-2932	305	2	267(e	267(e	PROPN
inlawrev-2932	305	3	)	)	PUNCT
inlawrev-2932	305	4	(	(	PUNCT
inlawrev-2932	305	5	1988	1988	NUM
inlawrev-2932	305	6	)	)	PUNCT
inlawrev-2932	305	7	.	.	PUNCT
inlawrev-2932	306	1	64	64	NUM
inlawrev-2932	306	2	.	.	PUNCT
inlawrev-2932	306	3	i.r.c	i.r.c	NOUN
inlawrev-2932	306	4	.	.	PUNCT
inlawrev-2932	307	1	§	§	PROPN
inlawrev-2932	307	2	167(r)(3)(b	167(r)(3)(b	PROPN
inlawrev-2932	307	3	)	)	PUNCT
inlawrev-2932	307	4	(	(	PUNCT
inlawrev-2932	307	5	west	west	NOUN
inlawrev-2932	307	6	supp	supp	PROPN
inlawrev-2932	307	7	.	.	PUNCT
inlawrev-2932	308	1	1990	1990	NUM
inlawrev-2932	308	2	)	)	PUNCT
inlawrev-2932	308	3	.	.	PUNCT
inlawrev-2932	309	1	65	65	NUM
inlawrev-2932	309	2	.	.	PUNCT
inlawrev-2932	310	1	i	i	PRON
inlawrev-2932	310	2	d.	d.	PROPN
inlawrev-2932	310	3	§	§	PROPN
inlawrev-2932	310	4	3401(a)(2	3401(a)(2	PROPN
inlawrev-2932	310	5	)	)	PUNCT
inlawrev-2932	310	6	(	(	PUNCT
inlawrev-2932	310	7	1988	1988	NUM
inlawrev-2932	310	8	)	)	PUNCT
inlawrev-2932	310	9	.	.	PUNCT
inlawrev-2932	311	1	66	66	NUM
inlawrev-2932	311	2	.	.	PUNCT
inlawrev-2932	312	1	i	i	PRON
inlawrev-2932	312	2	d.	d.	PROPN
inlawrev-2932	312	3	§	§	PROPN
inlawrev-2932	312	4	3121(a)(8)(b)(i	3121(a)(8)(b)(i	PROPN
inlawrev-2932	312	5	)	)	PUNCT
inlawrev-2932	312	6	.	.	PUNCT
inlawrev-2932	313	1	67	67	NUM
inlawrev-2932	313	2	.	.	PUNCT
inlawrev-2932	314	1	i	i	PRON
inlawrev-2932	314	2	d.	d.	PROPN
inlawrev-2932	314	3	§	§	PROPN
inlawrev-2932	314	4	3121(a)(8)(b)(ii	3121(a)(8)(b)(ii	NUM
inlawrev-2932	314	5	)	)	PUNCT
inlawrev-2932	314	6	.	.	PUNCT
inlawrev-2932	315	1	68	68	NUM
inlawrev-2932	315	2	.	.	PUNCT
inlawrev-2932	316	1	i	i	PRON
inlawrev-2932	316	2	d.	d.	PROPN
inlawrev-2932	316	3	69	69	NUM
inlawrev-2932	316	4	.	.	PUNCT
inlawrev-2932	317	1	i	i	PRON
inlawrev-2932	317	2	d.	d.	PROPN
inlawrev-2932	317	3	70	70	NUM
inlawrev-2932	317	4	.	.	PUNCT
inlawrev-2932	318	1	i	i	PRON
inlawrev-2932	318	2	d.	d.	PROPN
inlawrev-2932	318	3	§	§	PROPN
inlawrev-2932	318	4	3121(a)(8)(b)(i	3121(a)(8)(b)(i	PROPN
inlawrev-2932	318	5	)	)	PUNCT
inlawrev-2932	318	6	.	.	PUNCT
inlawrev-2932	319	1	71	71	NUM
inlawrev-2932	319	2	.	.	PUNCT
inlawrev-2932	320	1	i	i	PRON
inlawrev-2932	320	2	d.	d.	PROPN
inlawrev-2932	320	3	§	§	PROPN
inlawrev-2932	320	4	3121(a)(8)(b)(ii	3121(a)(8)(b)(ii	NUM
inlawrev-2932	320	5	)	)	PUNCT
inlawrev-2932	320	6	.	.	PUNCT
inlawrev-2932	321	1	1440	1440	NUM
inlawrev-2932	321	2	indiana	indiana	PROPN
inlawrev-2932	321	3	law	law	PROPN
inlawrev-2932	321	4	review	review	NOUN
inlawrev-2932	322	1	[	[	X
inlawrev-2932	322	2	vol	vol	NOUN
inlawrev-2932	322	3	.	.	PUNCT
inlawrev-2932	323	1	24:1429	24:1429	NUM
inlawrev-2932	323	2	calendar	calendar	NOUN
inlawrev-2932	323	3	year	year	NOUN
inlawrev-2932	323	4	.	.	PUNCT
inlawrev-2932	324	1	"^^	"^^	PROPN
inlawrev-2932	324	2	however	however	ADV
inlawrev-2932	324	3	,	,	PUNCT
inlawrev-2932	324	4	the	the	DET
inlawrev-2932	324	5	total	total	NOUN
inlawrev-2932	324	6	paid	pay	VERB
inlawrev-2932	324	7	for	for	ADP
inlawrev-2932	324	8	this	this	DET
inlawrev-2932	324	9	labor	labor	NOUN
inlawrev-2932	324	10	does	do	AUX
inlawrev-2932	324	11	count	count	VERB
inlawrev-2932	324	12	toward	toward	ADP
inlawrev-2932	324	13	the	the	DET
inlawrev-2932	324	14	$	$	SYM
inlawrev-2932	324	15	2,500	2,500	NUM
inlawrev-2932	324	16	threshold	threshold	NOUN
inlawrev-2932	324	17	test.^^	test.^^	NOUN
inlawrev-2932	324	18	since	since	SCONJ
inlawrev-2932	324	19	january	january	PROPN
inlawrev-2932	324	20	1	1	NUM
inlawrev-2932	324	21	,	,	PUNCT
inlawrev-2932	324	22	1988	1988	NUM
inlawrev-2932	324	23	,	,	PUNCT
inlawrev-2932	324	24	cash	cash	NOUN
inlawrev-2932	324	25	wages	wage	NOUN
inlawrev-2932	324	26	paid	pay	VERB
inlawrev-2932	324	27	to	to	ADP
inlawrev-2932	324	28	a	a	DET
inlawrev-2932	324	29	spouse	spouse	NOUN
inlawrev-2932	324	30	are	be	AUX
inlawrev-2932	324	31	subject	subject	ADJ
inlawrev-2932	324	32	to	to	ADP
inlawrev-2932	324	33	pica	pica	PROPN
inlawrev-2932	324	34	tax.^	tax.^	PROPN
inlawrev-2932	324	35	'	'	PART
inlawrev-2932	324	36	*	*	PUNCT
inlawrev-2932	324	37	prior	prior	ADV
inlawrev-2932	324	38	to	to	ADP
inlawrev-2932	324	39	that	that	DET
inlawrev-2932	324	40	date	date	NOUN
inlawrev-2932	324	41	,	,	PUNCT
inlawrev-2932	324	42	the	the	DET
inlawrev-2932	324	43	wages	wage	NOUN
inlawrev-2932	324	44	were	be	AUX
inlawrev-2932	324	45	not	not	PART
inlawrev-2932	324	46	pica	pica	ADJ
inlawrev-2932	324	47	wages.^^	wages.^^	PUNCT
inlawrev-2932	324	48	since	since	SCONJ
inlawrev-2932	324	49	january	january	PROPN
inlawrev-2932	324	50	1	1	NUM
inlawrev-2932	324	51	,	,	PUNCT
inlawrev-2932	324	52	1988	1988	NUM
inlawrev-2932	324	53	,	,	PUNCT
inlawrev-2932	324	54	cash	cash	NOUN
inlawrev-2932	324	55	wages	wage	NOUN
inlawrev-2932	324	56	paid	pay	VERB
inlawrev-2932	324	57	by	by	ADP
inlawrev-2932	324	58	a	a	DET
inlawrev-2932	324	59	mother	mother	NOUN
inlawrev-2932	324	60	or	or	CCONJ
inlawrev-2932	324	61	father	father	NOUN
inlawrev-2932	324	62	to	to	ADP
inlawrev-2932	324	63	a	a	DET
inlawrev-2932	324	64	child	child	NOUN
inlawrev-2932	324	65	under	under	ADP
inlawrev-2932	324	66	18	18	NUM
inlawrev-2932	324	67	years	year	NOUN
inlawrev-2932	324	68	of	of	ADP
inlawrev-2932	324	69	age	age	NOUN
inlawrev-2932	324	70	also	also	ADV
inlawrev-2932	324	71	are	be	AUX
inlawrev-2932	324	72	not	not	PART
inlawrev-2932	324	73	covered	cover	VERB
inlawrev-2932	324	74	pica	pica	NOUN
inlawrev-2932	324	75	wages.^^	wages.^^	ADP
inlawrev-2932	324	76	prior	prior	ADV
inlawrev-2932	324	77	to	to	ADP
inlawrev-2932	324	78	that	that	DET
inlawrev-2932	324	79	date	date	NOUN
inlawrev-2932	324	80	,	,	PUNCT
inlawrev-2932	324	81	wages	wage	NOUN
inlawrev-2932	324	82	paid	pay	VERB
inlawrev-2932	324	83	by	by	ADP
inlawrev-2932	324	84	a	a	DET
inlawrev-2932	324	85	mother	mother	NOUN
inlawrev-2932	324	86	or	or	CCONJ
inlawrev-2932	324	87	father	father	NOUN
inlawrev-2932	324	88	to	to	ADP
inlawrev-2932	324	89	a	a	DET
inlawrev-2932	324	90	child	child	NOUN
inlawrev-2932	324	91	under	under	ADP
inlawrev-2932	324	92	21	21	NUM
inlawrev-2932	324	93	years	year	NOUN
inlawrev-2932	324	94	of	of	ADP
inlawrev-2932	324	95	age	age	NOUN
inlawrev-2932	324	96	were	be	AUX
inlawrev-2932	324	97	not	not	PART
inlawrev-2932	324	98	covered	cover	VERB
inlawrev-2932	324	99	pica	pica	ADV
inlawrev-2932	324	100	wages.^"^	wages.^"^	PROPN
inlawrev-2932	324	101	pinally	pinally	ADV
inlawrev-2932	324	102	,	,	PUNCT
inlawrev-2932	324	103	qualifying	qualify	VERB
inlawrev-2932	324	104	noncash	noncash	NOUN
inlawrev-2932	324	105	wages	wage	NOUN
inlawrev-2932	324	106	(	(	PUNCT
inlawrev-2932	324	107	payments	payment	NOUN
inlawrev-2932	324	108	in	in	ADP
inlawrev-2932	324	109	kind	kind	NOUN
inlawrev-2932	324	110	)	)	PUNCT
inlawrev-2932	324	111	are	be	AUX
inlawrev-2932	324	112	not	not	PART
inlawrev-2932	324	113	pica	pica	ADJ
inlawrev-2932	324	114	wages	wage	NOUN
inlawrev-2932	324	115	.	.	PUNCT
inlawrev-2932	325	1	''^	''^	PROPN
inlawrev-2932	325	2	vi	vi	PROPN
inlawrev-2932	325	3	.	.	PROPN
inlawrev-2932	325	4	self	self	NOUN
inlawrev-2932	325	5	-	-	PUNCT
inlawrev-2932	325	6	employment	employment	NOUN
inlawrev-2932	325	7	tax	tax	NOUN
inlawrev-2932	325	8	calculation	calculation	NOUN
inlawrev-2932	325	9	for	for	ADP
inlawrev-2932	325	10	1990	1990	NUM
inlawrev-2932	325	11	the	the	DET
inlawrev-2932	325	12	basic	basic	ADJ
inlawrev-2932	325	13	self	self	NOUN
inlawrev-2932	325	14	-	-	PUNCT
inlawrev-2932	325	15	employment	employment	NOUN
inlawrev-2932	325	16	tax	tax	NOUN
inlawrev-2932	325	17	rate	rate	NOUN
inlawrev-2932	325	18	and	and	CCONJ
inlawrev-2932	325	19	sum	sum	NOUN
inlawrev-2932	325	20	of	of	ADP
inlawrev-2932	325	21	the	the	DET
inlawrev-2932	325	22	employee	employee	NOUN
inlawrev-2932	325	23	's	's	PART
inlawrev-2932	325	24	and	and	CCONJ
inlawrev-2932	325	25	employer	employer	NOUN
inlawrev-2932	325	26	's	's	PART
inlawrev-2932	325	27	share	share	NOUN
inlawrev-2932	325	28	of	of	ADP
inlawrev-2932	325	29	the	the	DET
inlawrev-2932	325	30	pica	pica	PROPN
inlawrev-2932	325	31	tax	tax	NOUN
inlawrev-2932	325	32	is	be	AUX
inlawrev-2932	325	33	15.30	15.30	NUM
inlawrev-2932	325	34	%	%	NOUN
inlawrev-2932	325	35	for	for	ADP
inlawrev-2932	325	36	1990.^^	1990.^^	NUM
inlawrev-2932	325	37	however	however	ADV
inlawrev-2932	325	38	,	,	PUNCT
inlawrev-2932	325	39	beginning	begin	VERB
inlawrev-2932	325	40	in	in	ADP
inlawrev-2932	325	41	1990	1990	NUM
inlawrev-2932	325	42	,	,	PUNCT
inlawrev-2932	325	43	a	a	DET
inlawrev-2932	325	44	self	self	NOUN
inlawrev-2932	325	45	-	-	PUNCT
inlawrev-2932	325	46	employed	employ	VERB
inlawrev-2932	325	47	person	person	NOUN
inlawrev-2932	325	48	can	can	AUX
inlawrev-2932	325	49	deduct	deduct	VERB
inlawrev-2932	325	50	one	one	NUM
inlawrev-2932	325	51	-	-	PUNCT
inlawrev-2932	325	52	half	half	NOUN
inlawrev-2932	325	53	of	of	ADP
inlawrev-2932	325	54	the	the	DET
inlawrev-2932	325	55	self	self	NOUN
inlawrev-2932	325	56	-	-	PUNCT
inlawrev-2932	325	57	employment	employment	NOUN
inlawrev-2932	325	58	tax	tax	NOUN
inlawrev-2932	325	59	when	when	SCONJ
inlawrev-2932	325	60	calculating	calculate	VERB
inlawrev-2932	325	61	self	self	NOUN
inlawrev-2932	325	62	-	-	PUNCT
inlawrev-2932	325	63	employment	employment	NOUN
inlawrev-2932	325	64	income.^	income.^	PROPN
inlawrev-2932	325	65	therefore	therefore	ADV
inlawrev-2932	325	66	,	,	PUNCT
inlawrev-2932	325	67	the	the	DET
inlawrev-2932	325	68	effective	effective	ADJ
inlawrev-2932	325	69	self	self	NOUN
inlawrev-2932	325	70	-	-	PUNCT
inlawrev-2932	325	71	employment	employment	NOUN
inlawrev-2932	325	72	rate	rate	NOUN
inlawrev-2932	325	73	is	be	AUX
inlawrev-2932	325	74	15.30<^o	15.30<^o	NUM
inlawrev-2932	325	75	x	x	SYM
inlawrev-2932	325	76	(	(	PUNCT
inlawrev-2932	325	77	1.00	1.00	NUM
inlawrev-2932	325	78	.0765	.0765	PROPN
inlawrev-2932	325	79	)	)	PUNCT
inlawrev-2932	326	1	=	=	PUNCT
inlawrev-2932	327	1	14.13<^o	14.13<^o	X
inlawrev-2932	327	2	.	.	X
inlawrev-2932	327	3	purthermore	purthermore	ADV
inlawrev-2932	327	4	,	,	PUNCT
inlawrev-2932	327	5	one	one	NUM
inlawrev-2932	327	6	-	-	PUNCT
inlawrev-2932	327	7	half	half	NOUN
inlawrev-2932	327	8	of	of	ADP
inlawrev-2932	327	9	the	the	DET
inlawrev-2932	327	10	self	self	NOUN
inlawrev-2932	327	11	-	-	PUNCT
inlawrev-2932	327	12	employment	employment	NOUN
inlawrev-2932	327	13	tax	tax	NOUN
inlawrev-2932	327	14	and	and	CCONJ
inlawrev-2932	327	15	the	the	DET
inlawrev-2932	327	16	employer	employer	NOUN
inlawrev-2932	327	17	's	's	PART
inlawrev-2932	327	18	share	share	NOUN
inlawrev-2932	327	19	of	of	ADP
inlawrev-2932	327	20	the	the	DET
inlawrev-2932	327	21	pica	pica	PROPN
inlawrev-2932	327	22	tax	tax	NOUN
inlawrev-2932	327	23	are	be	AUX
inlawrev-2932	327	24	an	an	DET
inlawrev-2932	327	25	income	income	NOUN
inlawrev-2932	327	26	tax	tax	NOUN
inlawrev-2932	327	27	deduction	deduction	NOUN
inlawrev-2932	327	28	and	and	CCONJ
inlawrev-2932	327	29	therefore	therefore	ADV
inlawrev-2932	327	30	reduce	reduce	VERB
inlawrev-2932	327	31	income	income	NOUN
inlawrev-2932	327	32	taxes	taxis	NOUN
inlawrev-2932	327	33	by	by	ADP
inlawrev-2932	327	34	an	an	DET
inlawrev-2932	327	35	amount	amount	NOUN
inlawrev-2932	327	36	that	that	PRON
inlawrev-2932	327	37	varies	vary	VERB
inlawrev-2932	327	38	with	with	ADP
inlawrev-2932	327	39	the	the	DET
inlawrev-2932	327	40	taxpayer	taxpayer	NOUN
inlawrev-2932	327	41	's	's	PART
inlawrev-2932	327	42	marginal	marginal	ADJ
inlawrev-2932	327	43	income	income	NOUN
inlawrev-2932	327	44	tax	tax	NOUN
inlawrev-2932	327	45	rate	rate	NOUN
inlawrev-2932	327	46	.	.	PUNCT
inlawrev-2932	328	1	pinally	pinally	ADV
inlawrev-2932	328	2	,	,	PUNCT
inlawrev-2932	328	3	the	the	DET
inlawrev-2932	328	4	wage	wage	NOUN
inlawrev-2932	328	5	base	base	NOUN
inlawrev-2932	328	6	for	for	ADP
inlawrev-2932	328	7	1990	1990	NUM
inlawrev-2932	328	8	is	be	AUX
inlawrev-2932	328	9	$	$	SYM
inlawrev-2932	328	10	51,300.8	51,300.8	NUM
inlawrev-2932	328	11	'	'	PART
inlawrev-2932	328	12	vii	vii	PROPN
inlawrev-2932	328	13	.	.	PROPN
inlawrev-2932	328	14	share	share	NOUN
inlawrev-2932	328	15	leases	lease	NOUN
inlawrev-2932	328	16	and	and	CCONJ
inlawrev-2932	328	17	passive	passive	ADJ
inlawrev-2932	328	18	losses	loss	NOUN
inlawrev-2932	328	19	under	under	ADP
inlawrev-2932	328	20	i.r.c	i.r.c	NOUN
inlawrev-2932	328	21	.	.	PUNCT
inlawrev-2932	329	1	§	§	PROPN
inlawrev-2932	329	2	469	469	NUM
inlawrev-2932	329	3	regulations	regulation	NOUN
inlawrev-2932	329	4	issued	issue	VERB
inlawrev-2932	329	5	under	under	ADP
inlawrev-2932	329	6	i.r.c	i.r.c	NOUN
inlawrev-2932	329	7	.	.	PUNCT
inlawrev-2932	330	1	§	§	PROPN
inlawrev-2932	330	2	469	469	NUM
inlawrev-2932	330	3	include	include	VERB
inlawrev-2932	330	4	an	an	DET
inlawrev-2932	330	5	example	example	NOUN
inlawrev-2932	330	6	that	that	PRON
inlawrev-2932	330	7	describes	describe	VERB
inlawrev-2932	330	8	a	a	DET
inlawrev-2932	330	9	crop	crop	NOUN
inlawrev-2932	330	10	share	share	NOUN
inlawrev-2932	330	11	arrangement	arrangement	NOUN
inlawrev-2932	330	12	between	between	ADP
inlawrev-2932	330	13	a	a	DET
inlawrev-2932	330	14	landowner	landowner	NOUN
inlawrev-2932	330	15	and	and	CCONJ
inlawrev-2932	330	16	tenant	tenant	NOUN
inlawrev-2932	330	17	,	,	PUNCT
inlawrev-2932	330	18	and	and	CCONJ
inlawrev-2932	330	19	concludes	conclude	VERB
inlawrev-2932	330	20	that	that	SCONJ
inlawrev-2932	330	21	the	the	DET
inlawrev-2932	330	22	landowner	landowner	NOUN
inlawrev-2932	330	23	is	be	AUX
inlawrev-2932	330	24	treated	treat	VERB
inlawrev-2932	330	25	as	as	ADP
inlawrev-2932	330	26	being	be	AUX
inlawrev-2932	330	27	a	a	DET
inlawrev-2932	330	28	part	part	NOUN
inlawrev-2932	330	29	of	of	ADP
inlawrev-2932	330	30	a	a	DET
inlawrev-2932	330	31	joint	joint	ADJ
inlawrev-2932	330	32	venture	venture	NOUN
inlawrev-2932	330	33	for	for	ADP
inlawrev-2932	330	34	purposes	purpose	NOUN
inlawrev-2932	330	35	72	72	NUM
inlawrev-2932	330	36	.	.	PUNCT
inlawrev-2932	331	1	i	i	PRON
inlawrev-2932	331	2	d.	d.	PROPN
inlawrev-2932	331	3	§	§	PROPN
inlawrev-2932	331	4	3121(a)(8)(b)(iii	3121(a)(8)(b)(iii	PROPN
inlawrev-2932	331	5	)	)	PUNCT
inlawrev-2932	331	6	.	.	PUNCT
inlawrev-2932	332	1	73	73	NUM
inlawrev-2932	332	2	.	.	PUNCT
inlawrev-2932	333	1	i	i	PRON
inlawrev-2932	333	2	d.	d.	PROPN
inlawrev-2932	333	3	la	la	PROPN
inlawrev-2932	333	4	.	.	PUNCT
inlawrev-2932	334	1	i	i	PRON
inlawrev-2932	334	2	d.	d.	PROPN
inlawrev-2932	334	3	§	§	PROPN
inlawrev-2932	334	4	3121(a	3121(a	PROPN
inlawrev-2932	334	5	)	)	PUNCT
inlawrev-2932	334	6	.	.	PUNCT
inlawrev-2932	335	1	75	75	NUM
inlawrev-2932	335	2	.	.	PUNCT
inlawrev-2932	336	1	i	i	PRON
inlawrev-2932	336	2	d.	d.	PROPN
inlawrev-2932	336	3	§	§	PROPN
inlawrev-2932	336	4	3121(b)(3	3121(b)(3	NUM
inlawrev-2932	336	5	)	)	PUNCT
inlawrev-2932	336	6	(	(	PUNCT
inlawrev-2932	336	7	1982	1982	NUM
inlawrev-2932	336	8	)	)	PUNCT
inlawrev-2932	336	9	.	.	PUNCT
inlawrev-2932	337	1	76	76	NUM
inlawrev-2932	337	2	.	.	PUNCT
inlawrev-2932	338	1	i	i	PRON
inlawrev-2932	338	2	d.	d.	PROPN
inlawrev-2932	338	3	§	§	PROPN
inlawrev-2932	338	4	3121(b)(3)(a	3121(b)(3)(a	NUM
inlawrev-2932	338	5	)	)	PUNCT
inlawrev-2932	338	6	(	(	PUNCT
inlawrev-2932	338	7	1988	1988	NUM
inlawrev-2932	338	8	)	)	PUNCT
inlawrev-2932	338	9	.	.	PUNCT
inlawrev-2932	339	1	77	77	NUM
inlawrev-2932	339	2	.	.	PUNCT
inlawrev-2932	340	1	i	i	PRON
inlawrev-2932	340	2	d.	d.	PROPN
inlawrev-2932	340	3	§	§	PROPN
inlawrev-2932	340	4	3121(b)(3)(a	3121(b)(3)(a	NUM
inlawrev-2932	340	5	)	)	PUNCT
inlawrev-2932	340	6	(	(	PUNCT
inlawrev-2932	340	7	1982	1982	NUM
inlawrev-2932	340	8	)	)	PUNCT
inlawrev-2932	340	9	.	.	PUNCT
inlawrev-2932	341	1	78	78	NUM
inlawrev-2932	341	2	.	.	PUNCT
inlawrev-2932	342	1	i	i	PRON
inlawrev-2932	342	2	d.	d.	PROPN
inlawrev-2932	342	3	§	§	PROPN
inlawrev-2932	342	4	3121(a)(8)(a	3121(a)(8)(a	NUM
inlawrev-2932	342	5	)	)	PUNCT
inlawrev-2932	342	6	(	(	PUNCT
inlawrev-2932	342	7	1988	1988	NUM
inlawrev-2932	342	8	)	)	PUNCT
inlawrev-2932	342	9	.	.	PUNCT
inlawrev-2932	343	1	79	79	NUM
inlawrev-2932	343	2	.	.	PUNCT
inlawrev-2932	344	1	i	i	PRON
inlawrev-2932	344	2	d.	d.	PROPN
inlawrev-2932	344	3	§	§	PROPN
inlawrev-2932	344	4	1401(a	1401(a	PROPN
inlawrev-2932	344	5	)	)	PUNCT
inlawrev-2932	344	6	,	,	PUNCT
inlawrev-2932	344	7	(	(	PUNCT
inlawrev-2932	344	8	b	b	NOUN
inlawrev-2932	344	9	)	)	PUNCT
inlawrev-2932	344	10	.	.	PUNCT
inlawrev-2932	345	1	80	80	NUM
inlawrev-2932	345	2	.	.	PUNCT
inlawrev-2932	346	1	see	see	VERB
inlawrev-2932	346	2	i	i	PRON
inlawrev-2932	346	3	d.	d.	PROPN
inlawrev-2932	346	4	§	§	PROPN
inlawrev-2932	346	5	1402(a)(12	1402(a)(12	NUM
inlawrev-2932	346	6	)	)	PUNCT
inlawrev-2932	346	7	.	.	PUNCT
inlawrev-2932	347	1	the	the	DET
inlawrev-2932	347	2	section	section	NOUN
inlawrev-2932	347	3	provides	provide	VERB
inlawrev-2932	347	4	in	in	ADP
inlawrev-2932	347	5	part	part	NOUN
inlawrev-2932	347	6	:	:	PUNCT
inlawrev-2932	348	1	[	[	X
inlawrev-2932	348	2	i]n	i]n	X
inlawrev-2932	348	3	lieu	lieu	NOUN
inlawrev-2932	348	4	of	of	ADP
inlawrev-2932	348	5	the	the	DET
inlawrev-2932	348	6	deduction	deduction	NOUN
inlawrev-2932	348	7	provided	provide	VERB
inlawrev-2932	348	8	by	by	ADP
inlawrev-2932	348	9	section	section	NOUN
inlawrev-2932	348	10	164(f	164(f	PROPN
inlawrev-2932	348	11	)	)	PUNCT
inlawrev-2932	348	12	(	(	PUNCT
inlawrev-2932	348	13	relating	relate	VERB
inlawrev-2932	348	14	to	to	ADP
inlawrev-2932	348	15	deduction	deduction	NOUN
inlawrev-2932	348	16	for	for	ADP
inlawrev-2932	348	17	one	one	NUM
inlawrev-2932	348	18	-	-	PUNCT
inlawrev-2932	348	19	half	half	NOUN
inlawrev-2932	348	20	of	of	ADP
inlawrev-2932	348	21	self	self	NOUN
inlawrev-2932	348	22	-	-	PUNCT
inlawrev-2932	348	23	employment	employment	NOUN
inlawrev-2932	348	24	taxes	taxis	NOUN
inlawrev-2932	348	25	)	)	PUNCT
inlawrev-2932	348	26	,	,	PUNCT
inlawrev-2932	348	27	there	there	PRON
inlawrev-2932	348	28	shall	shall	AUX
inlawrev-2932	348	29	be	be	AUX
inlawrev-2932	348	30	allowed	allow	VERB
inlawrev-2932	348	31	a	a	DET
inlawrev-2932	348	32	deduction	deduction	NOUN
inlawrev-2932	348	33	to	to	ADP
inlawrev-2932	348	34	the	the	DET
inlawrev-2932	348	35	product	product	NOUN
inlawrev-2932	348	36	of	of	ADP
inlawrev-2932	348	37	—	—	PUNCT
inlawrev-2932	348	38	(	(	PUNCT
inlawrev-2932	348	39	a	a	X
inlawrev-2932	348	40	)	)	PUNCT
inlawrev-2932	348	41	the	the	DET
inlawrev-2932	348	42	tzixpayer	tzixpayer	NOUN
inlawrev-2932	348	43	's	's	PART
inlawrev-2932	348	44	net	net	ADJ
inlawrev-2932	348	45	earnings	earning	NOUN
inlawrev-2932	348	46	from	from	ADP
inlawrev-2932	348	47	self	self	NOUN
inlawrev-2932	348	48	-	-	PUNCT
inlawrev-2932	348	49	employment	employment	NOUN
inlawrev-2932	348	50	for	for	ADP
inlawrev-2932	348	51	the	the	DET
inlawrev-2932	348	52	taxable	taxable	ADJ
inlawrev-2932	348	53	year	year	NOUN
inlawrev-2932	348	54	(	(	PUNCT
inlawrev-2932	348	55	determined	determine	VERB
inlawrev-2932	348	56	without	without	ADP
inlawrev-2932	348	57	regard	regard	NOUN
inlawrev-2932	348	58	to	to	ADP
inlawrev-2932	348	59	this	this	DET
inlawrev-2932	348	60	paragraph	paragraph	NOUN
inlawrev-2932	348	61	)	)	PUNCT
inlawrev-2932	348	62	,	,	PUNCT
inlawrev-2932	348	63	and	and	CCONJ
inlawrev-2932	348	64	(	(	PUNCT
inlawrev-2932	348	65	b	b	NOUN
inlawrev-2932	348	66	)	)	PUNCT
inlawrev-2932	348	67	one	one	NUM
inlawrev-2932	348	68	-	-	PUNCT
inlawrev-2932	348	69	half	half	NOUN
inlawrev-2932	348	70	of	of	ADP
inlawrev-2932	348	71	the	the	DET
inlawrev-2932	348	72	sum	sum	NOUN
inlawrev-2932	348	73	of	of	ADP
inlawrev-2932	348	74	the	the	DET
inlawrev-2932	348	75	rates	rate	NOUN
inlawrev-2932	348	76	imposed	impose	VERB
inlawrev-2932	348	77	by	by	ADP
inlawrev-2932	348	78	subsections	subsection	NOUN
inlawrev-2932	348	79	(	(	PUNCT
inlawrev-2932	348	80	a	a	NOUN
inlawrev-2932	348	81	)	)	PUNCT
inlawrev-2932	348	82	and	and	CCONJ
inlawrev-2932	348	83	(	(	PUNCT
inlawrev-2932	348	84	b	b	NOUN
inlawrev-2932	348	85	)	)	PUNCT
inlawrev-2932	348	86	of	of	ADP
inlawrev-2932	348	87	section	section	NOUN
inlawrev-2932	348	88	1401	1401	NUM
inlawrev-2932	348	89	for	for	ADP
inlawrev-2932	348	90	such	such	ADJ
inlawrev-2932	348	91	year	year	NOUN
inlawrev-2932	348	92	.	.	PUNCT
inlawrev-2932	349	1	i	i	PRON
inlawrev-2932	349	2	d.	d.	PROPN
inlawrev-2932	349	3	81	81	NUM
inlawrev-2932	349	4	.	.	PUNCT
inlawrev-2932	350	1	i	i	PRON
inlawrev-2932	350	2	d.	d.	PROPN
inlawrev-2932	350	3	^	^	PUNCT
inlawrev-2932	350	4	1402(b	1402(b	ADJ
inlawrev-2932	350	5	)	)	PUNCT
inlawrev-2932	350	6	.	.	PUNCT
inlawrev-2932	351	1	1991	1991	NUM
inlawrev-2932	351	2	]	]	PUNCT
inlawrev-2932	351	3	agricultural	agricultural	ADJ
inlawrev-2932	351	4	taxation	taxation	NOUN
inlawrev-2932	351	5	1441	1441	NUM
inlawrev-2932	351	6	of	of	ADP
inlawrev-2932	351	7	the	the	DET
inlawrev-2932	351	8	passive	passive	ADJ
inlawrev-2932	351	9	loss	loss	NOUN
inlawrev-2932	351	10	rules	rule	NOUN
inlawrev-2932	351	11	.	.	PUNCT
inlawrev-2932	352	1	*	*	PUNCT
inlawrev-2932	352	2	^	^	PUNCT
inlawrev-2932	352	3	that	that	SCONJ
inlawrev-2932	352	4	conclusion	conclusion	NOUN
inlawrev-2932	352	5	has	have	VERB
inlawrev-2932	352	6	two	two	NUM
inlawrev-2932	352	7	important	important	ADJ
inlawrev-2932	352	8	implications	implication	NOUN
inlawrev-2932	352	9	.	.	PUNCT
inlawrev-2932	353	1	first	first	ADV
inlawrev-2932	353	2	,	,	PUNCT
inlawrev-2932	353	3	by	by	ADP
inlawrev-2932	353	4	treating	treat	VERB
inlawrev-2932	353	5	the	the	DET
inlawrev-2932	353	6	property	property	NOUN
inlawrev-2932	353	7	as	as	ADP
inlawrev-2932	353	8	being	be	AUX
inlawrev-2932	353	9	used	use	VERB
inlawrev-2932	353	10	in	in	ADP
inlawrev-2932	353	11	a	a	DET
inlawrev-2932	353	12	joint	joint	ADJ
inlawrev-2932	353	13	venture	venture	NOUN
inlawrev-2932	353	14	,	,	PUNCT
inlawrev-2932	353	15	the	the	DET
inlawrev-2932	353	16	property	property	NOUN
inlawrev-2932	353	17	does	do	AUX
inlawrev-2932	353	18	not	not	PART
inlawrev-2932	353	19	qualify	qualify	VERB
inlawrev-2932	353	20	for	for	ADP
inlawrev-2932	353	21	the	the	DET
inlawrev-2932	353	22	rule	rule	NOUN
inlawrev-2932	353	23	that	that	PRON
inlawrev-2932	353	24	allows	allow	VERB
inlawrev-2932	353	25	$	$	SYM
inlawrev-2932	353	26	25,000	25,000	NUM
inlawrev-2932	353	27	of	of	ADP
inlawrev-2932	353	28	losses	loss	NOUN
inlawrev-2932	353	29	from	from	ADP
inlawrev-2932	353	30	rental	rental	ADJ
inlawrev-2932	353	31	real	real	ADJ
inlawrev-2932	353	32	estate	estate	NOUN
inlawrev-2932	353	33	to	to	PART
inlawrev-2932	353	34	be	be	AUX
inlawrev-2932	353	35	deducted	deduct	VERB
inlawrev-2932	353	36	against	against	ADP
inlawrev-2932	353	37	nonpassive	nonpassive	ADJ
inlawrev-2932	353	38	income.	income.	NOUN
inlawrev-2932	353	39	®	®	NOUN
inlawrev-2932	353	40	^	^	PUNCT
inlawrev-2932	353	41	second	second	ADV
inlawrev-2932	353	42	,	,	PUNCT
inlawrev-2932	353	43	the	the	DET
inlawrev-2932	353	44	landowner	landowner	NOUN
inlawrev-2932	353	45	's	's	PART
inlawrev-2932	353	46	use	use	NOUN
inlawrev-2932	353	47	of	of	ADP
inlawrev-2932	353	48	the	the	DET
inlawrev-2932	353	49	property	property	NOUN
inlawrev-2932	353	50	will	will	AUX
inlawrev-2932	353	51	be	be	AUX
inlawrev-2932	353	52	treated	treat	VERB
inlawrev-2932	353	53	as	as	ADP
inlawrev-2932	353	54	a	a	DET
inlawrev-2932	353	55	nonpassive	nonpassive	ADJ
inlawrev-2932	353	56	activity	activity	NOUN
inlawrev-2932	353	57	or	or	CCONJ
inlawrev-2932	353	58	passive	passive	ADJ
inlawrev-2932	353	59	activity	activity	NOUN
inlawrev-2932	353	60	based	base	VERB
inlawrev-2932	353	61	upon	upon	SCONJ
inlawrev-2932	353	62	whether	whether	SCONJ
inlawrev-2932	353	63	the	the	DET
inlawrev-2932	353	64	landowner	landowner	NOUN
inlawrev-2932	353	65	materially	materially	ADV
inlawrev-2932	353	66	participates	participate	VERB
inlawrev-2932	353	67	in	in	ADP
inlawrev-2932	353	68	the	the	DET
inlawrev-2932	353	69	farm	farm	NOUN
inlawrev-2932	353	70	business	business	NOUN
inlawrev-2932	353	71	that	that	PRON
inlawrev-2932	353	72	uses	use	VERB
inlawrev-2932	353	73	the	the	DET
inlawrev-2932	353	74	property.^	property.^	NOUN
inlawrev-2932	353	75	by	by	ADP
inlawrev-2932	353	76	contrast	contrast	NOUN
inlawrev-2932	353	77	,	,	PUNCT
inlawrev-2932	353	78	if	if	SCONJ
inlawrev-2932	353	79	the	the	DET
inlawrev-2932	353	80	property	property	NOUN
inlawrev-2932	353	81	is	be	AUX
inlawrev-2932	353	82	treated	treat	VERB
inlawrev-2932	353	83	as	as	ADP
inlawrev-2932	353	84	rental	rental	ADJ
inlawrev-2932	353	85	real	real	ADJ
inlawrev-2932	353	86	estate	estate	NOUN
inlawrev-2932	353	87	,	,	PUNCT
inlawrev-2932	353	88	material	material	ADJ
inlawrev-2932	353	89	participation	participation	NOUN
inlawrev-2932	353	90	is	be	AUX
inlawrev-2932	353	91	irrelevant	irrelevant	ADJ
inlawrev-2932	353	92	because	because	SCONJ
inlawrev-2932	353	93	rental	rental	ADJ
inlawrev-2932	353	94	real	real	ADJ
inlawrev-2932	353	95	estate	estate	NOUN
inlawrev-2932	353	96	is	be	AUX
inlawrev-2932	353	97	irretrievably	irretrievably	ADV
inlawrev-2932	353	98	treated	treat	VERB
inlawrev-2932	353	99	as	as	ADP
inlawrev-2932	353	100	a	a	DET
inlawrev-2932	353	101	passive	passive	ADJ
inlawrev-2932	353	102	activity	activity	NOUN
inlawrev-2932	353	103	.	.	PUNCT
inlawrev-2932	353	104	^^	^^	PUNCT
inlawrev-2932	354	1	however	however	ADV
inlawrev-2932	354	2	,	,	PUNCT
inlawrev-2932	354	3	if	if	SCONJ
inlawrev-2932	354	4	the	the	DET
inlawrev-2932	354	5	landowner	landowner	NOUN
inlawrev-2932	354	6	actively	actively	ADV
inlawrev-2932	354	7	participates	participate	VERB
inlawrev-2932	354	8	in	in	ADP
inlawrev-2932	354	9	the	the	DET
inlawrev-2932	354	10	use	use	NOUN
inlawrev-2932	354	11	of	of	ADP
inlawrev-2932	354	12	the	the	DET
inlawrev-2932	354	13	property	property	NOUN
inlawrev-2932	354	14	and	and	CCONJ
inlawrev-2932	354	15	meets	meet	VERB
inlawrev-2932	354	16	the	the	DET
inlawrev-2932	354	17	other	other	ADJ
inlawrev-2932	354	18	requirements	requirement	NOUN
inlawrev-2932	354	19	of	of	ADP
inlawrev-2932	354	20	i.r.c	i.r.c	NOUN
inlawrev-2932	354	21	.	.	PUNCT
inlawrev-2932	355	1	§	§	PROPN
inlawrev-2932	355	2	469(i	469(i	PROPN
inlawrev-2932	355	3	)	)	PUNCT
inlawrev-2932	355	4	,	,	PUNCT
inlawrev-2932	355	5	up	up	ADP
inlawrev-2932	355	6	to	to	PART
inlawrev-2932	355	7	$	$	SYM
inlawrev-2932	355	8	25,000	25,000	NUM
inlawrev-2932	355	9	of	of	ADP
inlawrev-2932	355	10	losses	loss	NOUN
inlawrev-2932	355	11	from	from	ADP
inlawrev-2932	355	12	the	the	DET
inlawrev-2932	355	13	property	property	NOUN
inlawrev-2932	355	14	can	can	AUX
inlawrev-2932	355	15	be	be	AUX
inlawrev-2932	355	16	used	use	VERB
inlawrev-2932	355	17	to	to	PART
inlawrev-2932	355	18	offset	offset	VERB
inlawrev-2932	355	19	nonpassive	nonpassive	ADJ
inlawrev-2932	355	20	income.^	income.^	PROPN
inlawrev-2932	355	21	based	base	VERB
inlawrev-2932	355	22	on	on	ADP
inlawrev-2932	355	23	example	example	NOUN
inlawrev-2932	355	24	8	8	NUM
inlawrev-2932	355	25	,	,	PUNCT
inlawrev-2932	355	26	the	the	DET
inlawrev-2932	355	27	authors	author	NOUN
inlawrev-2932	355	28	of	of	ADP
inlawrev-2932	355	29	this	this	DET
inlawrev-2932	355	30	article	article	NOUN
inlawrev-2932	355	31	concluded	conclude	VERB
inlawrev-2932	355	32	that	that	SCONJ
inlawrev-2932	355	33	share	share	NOUN
inlawrev-2932	355	34	leases	lease	NOUN
inlawrev-2932	355	35	would	would	AUX
inlawrev-2932	355	36	not	not	PART
inlawrev-2932	355	37	be	be	AUX
inlawrev-2932	355	38	treated	treat	VERB
inlawrev-2932	355	39	as	as	ADP
inlawrev-2932	355	40	rental	rental	ADJ
inlawrev-2932	355	41	real	real	ADJ
inlawrev-2932	355	42	estate	estate	NOUN
inlawrev-2932	355	43	by	by	ADP
inlawrev-2932	355	44	the	the	DET
inlawrev-2932	355	45	internal	internal	PROPN
inlawrev-2932	355	46	revenue	revenue	NOUN
inlawrev-2932	355	47	service.^	service.^	NOUN
inlawrev-2932	355	48	consequently	consequently	ADV
inlawrev-2932	355	49	,	,	PUNCT
inlawrev-2932	355	50	material	material	ADJ
inlawrev-2932	355	51	participation	participation	NOUN
inlawrev-2932	355	52	would	would	AUX
inlawrev-2932	355	53	be	be	AUX
inlawrev-2932	355	54	an	an	DET
inlawrev-2932	355	55	issue	issue	NOUN
inlawrev-2932	355	56	,	,	PUNCT
inlawrev-2932	355	57	and	and	CCONJ
inlawrev-2932	355	58	losses	loss	NOUN
inlawrev-2932	355	59	from	from	ADP
inlawrev-2932	355	60	a	a	DET
inlawrev-2932	355	61	share	share	NOUN
inlawrev-2932	355	62	lease	lease	NOUN
inlawrev-2932	355	63	would	would	AUX
inlawrev-2932	355	64	not	not	PART
inlawrev-2932	355	65	qualify	qualify	VERB
inlawrev-2932	355	66	for	for	ADP
inlawrev-2932	355	67	the	the	DET
inlawrev-2932	355	68	$	$	SYM
inlawrev-2932	355	69	25,000	25,000	NUM
inlawrev-2932	355	70	rental	rental	ADJ
inlawrev-2932	355	71	real	real	ADJ
inlawrev-2932	355	72	estate	estate	NOUN
inlawrev-2932	355	73	exception	exception	NOUN
inlawrev-2932	355	74	.	.	PUNCT
inlawrev-2932	356	1	that	that	DET
inlawrev-2932	356	2	conclusion	conclusion	NOUN
inlawrev-2932	356	3	is	be	AUX
inlawrev-2932	356	4	apparently	apparently	ADV
inlawrev-2932	356	5	inconsistent	inconsistent	ADJ
inlawrev-2932	356	6	with	with	ADP
inlawrev-2932	356	7	the	the	DET
inlawrev-2932	356	8	following	follow	VERB
inlawrev-2932	356	9	statement	statement	NOUN
inlawrev-2932	356	10	from	from	ADP
inlawrev-2932	356	11	the	the	DET
inlawrev-2932	356	12	instructions	instruction	NOUN
inlawrev-2932	356	13	for	for	ADP
inlawrev-2932	356	14	form	form	NOUN
inlawrev-2932	356	15	4835	4835	NUM
inlawrev-2932	356	16	:	:	PUNCT
inlawrev-2932	356	17	"	"	PUNCT
inlawrev-2932	356	18	if	if	SCONJ
inlawrev-2932	356	19	you	you	PRON
inlawrev-2932	356	20	actively	actively	ADV
inlawrev-2932	356	21	participated	participate	VERB
inlawrev-2932	356	22	in	in	ADP
inlawrev-2932	356	23	the	the	DET
inlawrev-2932	356	24	operation	operation	NOUN
inlawrev-2932	356	25	of	of	ADP
inlawrev-2932	356	26	this	this	DET
inlawrev-2932	356	27	activity	activity	NOUN
inlawrev-2932	356	28	and	and	CCONJ
inlawrev-2932	356	29	you	you	PRON
inlawrev-2932	356	30	show	show	VERB
inlawrev-2932	356	31	a	a	DET
inlawrev-2932	356	32	loss	loss	NOUN
inlawrev-2932	356	33	on	on	ADP
inlawrev-2932	356	34	line	line	NOUN
inlawrev-2932	356	35	33c	33c	NOUN
inlawrev-2932	356	36	,	,	PUNCT
inlawrev-2932	356	37	you	you	PRON
inlawrev-2932	356	38	may	may	AUX
inlawrev-2932	356	39	be	be	AUX
inlawrev-2932	356	40	able	able	ADJ
inlawrev-2932	356	41	to	to	PART
inlawrev-2932	356	42	deduct	deduct	VERB
inlawrev-2932	356	43	up	up	ADP
inlawrev-2932	356	44	to	to	PART
inlawrev-2932	356	45	$	$	SYM
inlawrev-2932	356	46	25,000	25,000	NUM
inlawrev-2932	356	47	of	of	ADP
inlawrev-2932	356	48	losses	loss	NOUN
inlawrev-2932	356	49	from	from	ADP
inlawrev-2932	356	50	all	all	DET
inlawrev-2932	356	51	rental	rental	ADJ
inlawrev-2932	356	52	82	82	NUM
inlawrev-2932	356	53	.	.	PUNCT
inlawrev-2932	357	1	temp	temp	NOUN
inlawrev-2932	357	2	.	.	PUNCT
inlawrev-2932	358	1	treas	treas	PROPN
inlawrev-2932	358	2	.	.	PUNCT
inlawrev-2932	359	1	reg	reg	PROPN
inlawrev-2932	359	2	.	.	PUNCT
inlawrev-2932	360	1	§	§	PROPN
inlawrev-2932	360	2	1.469	1.469	NUM
inlawrev-2932	360	3	-	-	NUM
inlawrev-2932	360	4	lt(e)(3)(viii	lt(e)(3)(viii	NOUN
inlawrev-2932	360	5	)	)	PUNCT
inlawrev-2932	360	6	(	(	PUNCT
inlawrev-2932	360	7	1990	1990	NUM
inlawrev-2932	360	8	)	)	PUNCT
inlawrev-2932	360	9	(	(	PUNCT
inlawrev-2932	360	10	example	example	NOUN
inlawrev-2932	360	11	8)	8)	NUM
inlawrev-2932	360	12	[	[	NOUN
inlawrev-2932	360	13	hereinafter	hereinafter	NOUN
inlawrev-2932	360	14	example	example	NOUN
inlawrev-2932	360	15	8	8	NUM
inlawrev-2932	360	16	]	]	PUNCT
inlawrev-2932	360	17	.	.	PUNCT
inlawrev-2932	361	1	the	the	DET
inlawrev-2932	361	2	taxpayer	taxpayer	NOUN
inlawrev-2932	361	3	makes	make	VERB
inlawrev-2932	361	4	farmland	farmland	NOUN
inlawrev-2932	361	5	available	available	ADJ
inlawrev-2932	361	6	to	to	ADP
inlawrev-2932	361	7	a	a	DET
inlawrev-2932	361	8	tenant	tenant	NOUN
inlawrev-2932	361	9	farmer	farmer	NOUN
inlawrev-2932	361	10	pursuant	pursuant	NOUN
inlawrev-2932	361	11	to	to	ADP
inlawrev-2932	361	12	an	an	DET
inlawrev-2932	361	13	arrangement	arrangement	NOUN
inlawrev-2932	361	14	designated	designate	VERB
inlawrev-2932	361	15	a	a	DET
inlawrev-2932	361	16	"	"	PUNCT
inlawrev-2932	361	17	crop	crop	NOUN
inlawrev-2932	361	18	share	share	NOUN
inlawrev-2932	361	19	lease	lease	NOUN
inlawrev-2932	361	20	.	.	PUNCT
inlawrev-2932	361	21	"	"	PUNCT
inlawrev-2932	362	1	under	under	ADP
inlawrev-2932	362	2	the	the	DET
inlawrev-2932	362	3	arrangement	arrangement	NOUN
inlawrev-2932	362	4	,	,	PUNCT
inlawrev-2932	362	5	the	the	DET
inlawrev-2932	362	6	tenant	tenant	NOUN
inlawrev-2932	362	7	is	be	AUX
inlawrev-2932	362	8	required	require	VERB
inlawrev-2932	362	9	to	to	PART
inlawrev-2932	362	10	use	use	VERB
inlawrev-2932	362	11	the	the	DET
inlawrev-2932	362	12	tenant	tenant	NOUN
inlawrev-2932	362	13	's	's	PART
inlawrev-2932	362	14	best	good	ADJ
inlawrev-2932	362	15	efforts	effort	NOUN
inlawrev-2932	362	16	to	to	PART
inlawrev-2932	362	17	farm	farm	VERB
inlawrev-2932	362	18	the	the	DET
inlawrev-2932	362	19	land	land	NOUN
inlawrev-2932	362	20	and	and	CCONJ
inlawrev-2932	362	21	produce	produce	VERB
inlawrev-2932	362	22	marketable	marketable	ADJ
inlawrev-2932	362	23	crops	crop	NOUN
inlawrev-2932	362	24	.	.	PUNCT
inlawrev-2932	363	1	the	the	DET
inlawrev-2932	363	2	taxpayer	taxpayer	NOUN
inlawrev-2932	363	3	is	be	AUX
inlawrev-2932	363	4	obligated	obligate	VERB
inlawrev-2932	363	5	to	to	PART
inlawrev-2932	363	6	pay	pay	VERB
inlawrev-2932	363	7	50	50	NUM
inlawrev-2932	363	8	percent	percent	NOUN
inlawrev-2932	363	9	of	of	ADP
inlawrev-2932	363	10	the	the	DET
inlawrev-2932	363	11	costs	cost	NOUN
inlawrev-2932	363	12	incurred	incur	VERB
inlawrev-2932	363	13	in	in	ADP
inlawrev-2932	363	14	the	the	DET
inlawrev-2932	363	15	activity	activity	NOUN
inlawrev-2932	363	16	(	(	PUNCT
inlawrev-2932	363	17	without	without	ADP
inlawrev-2932	363	18	regard	regard	NOUN
inlawrev-2932	363	19	to	to	ADP
inlawrev-2932	363	20	whether	whether	SCONJ
inlawrev-2932	363	21	any	any	DET
inlawrev-2932	363	22	crops	crop	NOUN
inlawrev-2932	363	23	are	be	AUX
inlawrev-2932	363	24	successfully	successfully	ADV
inlawrev-2932	363	25	produced	produce	VERB
inlawrev-2932	363	26	or	or	CCONJ
inlawrev-2932	363	27	marketed	market	VERB
inlawrev-2932	363	28	)	)	PUNCT
inlawrev-2932	363	29	,	,	PUNCT
inlawrev-2932	363	30	and	and	CCONJ
inlawrev-2932	363	31	'	'	PUNCT
inlawrev-2932	363	32	is	be	AUX
inlawrev-2932	363	33	entitled	entitle	VERB
inlawrev-2932	363	34	to	to	ADP
inlawrev-2932	363	35	50	50	NUM
inlawrev-2932	363	36	percent	percent	NOUN
inlawrev-2932	363	37	of	of	ADP
inlawrev-2932	363	38	the	the	DET
inlawrev-2932	363	39	crops	crop	NOUN
inlawrev-2932	363	40	produced	produce	VERB
inlawrev-2932	363	41	(	(	PUNCT
inlawrev-2932	363	42	or	or	CCONJ
inlawrev-2932	363	43	50	50	NUM
inlawrev-2932	363	44	percent	percent	NOUN
inlawrev-2932	363	45	of	of	ADP
inlawrev-2932	363	46	the	the	DET
inlawrev-2932	363	47	proceeds	proceed	NOUN
inlawrev-2932	363	48	from	from	ADP
inlawrev-2932	363	49	marketing	market	VERB
inlawrev-2932	363	50	the	the	DET
inlawrev-2932	363	51	crops	crop	NOUN
inlawrev-2932	363	52	)	)	PUNCT
inlawrev-2932	363	53	.	.	PUNCT
inlawrev-2932	364	1	for	for	ADP
inlawrev-2932	364	2	purposes	purpose	NOUN
inlawrev-2932	364	3	of	of	ADP
inlawrev-2932	364	4	paragraph	paragraph	NOUN
inlawrev-2932	364	5	(	(	PUNCT
inlawrev-2932	364	6	e)(3)(vii	e)(3)(vii	PROPN
inlawrev-2932	364	7	)	)	PUNCT
inlawrev-2932	364	8	of	of	ADP
inlawrev-2932	364	9	this	this	DET
inlawrev-2932	364	10	section	section	NOUN
inlawrev-2932	364	11	,	,	PUNCT
inlawrev-2932	364	12	the	the	DET
inlawrev-2932	364	13	taxpayer	taxpayer	NOUN
inlawrev-2932	364	14	is	be	AUX
inlawrev-2932	364	15	treated	treat	VERB
inlawrev-2932	364	16	as	as	ADP
inlawrev-2932	364	17	providing	provide	VERB
inlawrev-2932	364	18	the	the	DET
inlawrev-2932	364	19	farmland	farmland	NOUN
inlawrev-2932	364	20	for	for	ADP
inlawrev-2932	364	21	use	use	NOUN
inlawrev-2932	364	22	in	in	ADP
inlawrev-2932	364	23	a	a	DET
inlawrev-2932	364	24	farming	farming	NOUN
inlawrev-2932	364	25	activity	activity	NOUN
inlawrev-2932	364	26	conducted	conduct	VERB
inlawrev-2932	364	27	by	by	ADP
inlawrev-2932	364	28	a	a	DET
inlawrev-2932	364	29	joint	joint	ADJ
inlawrev-2932	364	30	venture	venture	NOUN
inlawrev-2932	364	31	in	in	ADP
inlawrev-2932	364	32	the	the	DET
inlawrev-2932	364	33	taxpayer	taxpayer	NOUN
inlawrev-2932	364	34	's	's	PART
inlawrev-2932	364	35	capacity	capacity	NOUN
inlawrev-2932	364	36	as	as	ADP
inlawrev-2932	364	37	an	an	DET
inlawrev-2932	364	38	owner	owner	NOUN
inlawrev-2932	364	39	of	of	ADP
inlawrev-2932	364	40	an	an	DET
inlawrev-2932	364	41	interest	interest	NOUN
inlawrev-2932	364	42	in	in	ADP
inlawrev-2932	364	43	the	the	DET
inlawrev-2932	364	44	joint	joint	ADJ
inlawrev-2932	364	45	venture	venture	NOUN
inlawrev-2932	364	46	.	.	PUNCT
inlawrev-2932	365	1	accordingly	accordingly	ADV
inlawrev-2932	365	2	,	,	PUNCT
inlawrev-2932	365	3	under	under	ADP
inlawrev-2932	365	4	paragraph	paragraph	NOUN
inlawrev-2932	365	5	(	(	PUNCT
inlawrev-2932	365	6	e)(3)(ii)(f	e)(3)(ii)(f	ADJ
inlawrev-2932	365	7	)	)	PUNCT
inlawrev-2932	365	8	of	of	ADP
inlawrev-2932	365	9	this	this	DET
inlawrev-2932	365	10	section	section	NOUN
inlawrev-2932	365	11	,	,	PUNCT
inlawrev-2932	365	12	the	the	DET
inlawrev-2932	365	13	taxpayer	taxpayer	NOUN
inlawrev-2932	365	14	is	be	AUX
inlawrev-2932	365	15	not	not	PART
inlawrev-2932	365	16	engaged	engage	VERB
inlawrev-2932	365	17	in	in	ADP
inlawrev-2932	365	18	a	a	DET
inlawrev-2932	365	19	rental	rental	ADJ
inlawrev-2932	365	20	activity	activity	NOUN
inlawrev-2932	365	21	,	,	PUNCT
inlawrev-2932	365	22	without	without	ADP
inlawrev-2932	365	23	regard	regard	NOUN
inlawrev-2932	365	24	to	to	ADP
inlawrev-2932	365	25	whether	whether	SCONJ
inlawrev-2932	365	26	the	the	DET
inlawrev-2932	365	27	taxpayer	taxpayer	NOUN
inlawrev-2932	365	28	performed	perform	VERB
inlawrev-2932	365	29	any	any	DET
inlawrev-2932	365	30	services	service	NOUN
inlawrev-2932	365	31	in	in	ADP
inlawrev-2932	365	32	the	the	DET
inlawrev-2932	365	33	farming	farming	NOUN
inlawrev-2932	365	34	activity	activity	NOUN
inlawrev-2932	365	35	.	.	PUNCT
inlawrev-2932	366	1	i	i	PRON
inlawrev-2932	366	2	d.	d.	PROPN
inlawrev-2932	366	3	83	83	NUM
inlawrev-2932	366	4	.	.	PUNCT
inlawrev-2932	366	5	i.r.c	i.r.c	NOUN
inlawrev-2932	366	6	.	.	PUNCT
inlawrev-2932	367	1	§	§	PROPN
inlawrev-2932	367	2	469(i	469(i	PROPN
inlawrev-2932	367	3	)	)	PUNCT
inlawrev-2932	367	4	(	(	PUNCT
inlawrev-2932	367	5	1988	1988	NUM
inlawrev-2932	367	6	)	)	PUNCT
inlawrev-2932	367	7	.	.	PUNCT
inlawrev-2932	368	1	this	this	DET
inlawrev-2932	368	2	section	section	NOUN
inlawrev-2932	368	3	allows	allow	VERB
inlawrev-2932	368	4	$	$	SYM
inlawrev-2932	368	5	25,000	25,000	NUM
inlawrev-2932	368	6	of	of	ADP
inlawrev-2932	368	7	losses	loss	NOUN
inlawrev-2932	368	8	from	from	ADP
inlawrev-2932	368	9	rental	rental	ADJ
inlawrev-2932	368	10	real	real	ADJ
inlawrev-2932	368	11	estate	estate	NOUN
inlawrev-2932	368	12	to	to	PART
inlawrev-2932	368	13	be	be	AUX
inlawrev-2932	368	14	deducted	deduct	VERB
inlawrev-2932	368	15	against	against	ADP
inlawrev-2932	368	16	nonpassive	nonpassive	ADJ
inlawrev-2932	368	17	income	income	NOUN
inlawrev-2932	368	18	if	if	SCONJ
inlawrev-2932	368	19	the	the	DET
inlawrev-2932	368	20	taxpayer	taxpayer	NOUN
inlawrev-2932	368	21	actively	actively	ADV
inlawrev-2932	368	22	participates	participate	VERB
inlawrev-2932	368	23	in	in	ADP
inlawrev-2932	368	24	the	the	DET
inlawrev-2932	368	25	use	use	NOUN
inlawrev-2932	368	26	of	of	ADP
inlawrev-2932	368	27	the	the	DET
inlawrev-2932	368	28	property	property	NOUN
inlawrev-2932	368	29	.	.	PUNCT
inlawrev-2932	369	1	i	i	PRON
inlawrev-2932	369	2	d.	d.	PROPN
inlawrev-2932	369	3	§	§	PROPN
inlawrev-2932	369	4	469(i)(l	469(i)(l	PROPN
inlawrev-2932	369	5	)	)	PUNCT
inlawrev-2932	369	6	.	.	PUNCT
inlawrev-2932	370	1	the	the	DET
inlawrev-2932	370	2	$	$	SYM
inlawrev-2932	370	3	25,000	25,000	NUM
inlawrev-2932	370	4	deduction	deduction	NOUN
inlawrev-2932	370	5	is	be	AUX
inlawrev-2932	370	6	reduced	reduce	VERB
inlawrev-2932	370	7	by	by	ADP
inlawrev-2932	370	8	50	50	NUM
inlawrev-2932	370	9	%	%	NOUN
inlawrev-2932	370	10	of	of	ADP
inlawrev-2932	370	11	the	the	DET
inlawrev-2932	370	12	amount	amount	NOUN
inlawrev-2932	370	13	by	by	ADP
inlawrev-2932	370	14	which	which	PRON
inlawrev-2932	370	15	the	the	DET
inlawrev-2932	370	16	taxpayer	taxpayer	NOUN
inlawrev-2932	370	17	's	's	PART
inlawrev-2932	370	18	adjusted	adjust	VERB
inlawrev-2932	370	19	gross	gross	ADJ
inlawrev-2932	370	20	income	income	NOUN
inlawrev-2932	370	21	exceeds	exceed	VERB
inlawrev-2932	370	22	$	$	SYM
inlawrev-2932	370	23	1(x),0(x	1(x),0(x	NUM
inlawrev-2932	370	24	)	)	PUNCT
inlawrev-2932	370	25	.	.	PUNCT
inlawrev-2932	371	1	i	i	PRON
inlawrev-2932	371	2	d.	d.	PROPN
inlawrev-2932	371	3	§	§	PROPN
inlawrev-2932	371	4	469(i)(3)(a	469(i)(3)(a	PROPN
inlawrev-2932	371	5	)	)	PUNCT
inlawrev-2932	371	6	.	.	PUNCT
inlawrev-2932	372	1	84	84	NUM
inlawrev-2932	372	2	.	.	PUNCT
inlawrev-2932	372	3	i.r.c	i.r.c	NOUN
inlawrev-2932	372	4	.	.	PUNCT
inlawrev-2932	373	1	§	§	PROPN
inlawrev-2932	373	2	469(c)(1	469(c)(1	NUM
inlawrev-2932	373	3	)	)	PUNCT
inlawrev-2932	373	4	(	(	PUNCT
inlawrev-2932	373	5	1988	1988	NUM
inlawrev-2932	373	6	)	)	PUNCT
inlawrev-2932	373	7	.	.	PUNCT
inlawrev-2932	374	1	this	this	DET
inlawrev-2932	374	2	section	section	NOUN
inlawrev-2932	374	3	defines	define	VERB
inlawrev-2932	374	4	a	a	DET
inlawrev-2932	374	5	passive	passive	ADJ
inlawrev-2932	374	6	activity	activity	NOUN
inlawrev-2932	374	7	as	as	ADP
inlawrev-2932	374	8	a	a	DET
inlawrev-2932	374	9	trade	trade	NOUN
inlawrev-2932	374	10	or	or	CCONJ
inlawrev-2932	374	11	business	business	NOUN
inlawrev-2932	374	12	in	in	ADP
inlawrev-2932	374	13	which	which	PRON
inlawrev-2932	374	14	the	the	DET
inlawrev-2932	374	15	taxpayer	taxpayer	NOUN
inlawrev-2932	374	16	does	do	AUX
inlawrev-2932	374	17	not	not	PART
inlawrev-2932	374	18	materially	materially	ADV
inlawrev-2932	374	19	participate	participate	VERB
inlawrev-2932	374	20	.	.	PUNCT
inlawrev-2932	375	1	i	i	PRON
inlawrev-2932	375	2	d.	d.	PROPN
inlawrev-2932	375	3	85	85	NUM
inlawrev-2932	375	4	.	.	PUNCT
inlawrev-2932	376	1	i	i	PRON
inlawrev-2932	376	2	d.	d.	PROPN
inlawrev-2932	376	3	§	§	PROPN
inlawrev-2932	376	4	469(c)(2	469(c)(2	PROPN
inlawrev-2932	376	5	)	)	PUNCT
inlawrev-2932	376	6	.	.	PUNCT
inlawrev-2932	377	1	86	86	NUM
inlawrev-2932	377	2	.	.	PUNCT
inlawrev-2932	378	1	i	i	PRON
inlawrev-2932	378	2	d.	d.	PROPN
inlawrev-2932	378	3	§	§	PROPN
inlawrev-2932	378	4	469(i)(l	469(i)(l	PROPN
inlawrev-2932	378	5	)	)	PUNCT
inlawrev-2932	378	6	.	.	PUNCT
inlawrev-2932	379	1	87	87	NUM
inlawrev-2932	379	2	.	.	PUNCT
inlawrev-2932	380	1	g.	g.	PROPN
inlawrev-2932	380	2	bock	bock	PROPN
inlawrev-2932	380	3	,	,	PUNCT
inlawrev-2932	380	4	c.	c.	PROPN
inlawrev-2932	380	5	allen	allen	PROPN
inlawrev-2932	380	6	,	,	PUNCT
inlawrev-2932	380	7	&	&	CCONJ
inlawrev-2932	380	8	p.	p.	PROPN
inlawrev-2932	380	9	harris	harris	PROPN
inlawrev-2932	380	10	,	,	PUNCT
inlawrev-2932	380	11	1988	1988	NUM
inlawrev-2932	380	12	farm	farm	NOUN
inlawrev-2932	380	13	income	income	NOUN
inlawrev-2932	380	14	tax	tax	NOUN
inlawrev-2932	380	15	school	school	NOUN
inlawrev-2932	380	16	workbook	workbook	NOUN
inlawrev-2932	380	17	,	,	PUNCT
inlawrev-2932	380	18	untversfty	untversfty	ADJ
inlawrev-2932	380	19	of	of	ADP
inlawrev-2932	380	20	illinois	illinois	PROPN
inlawrev-2932	380	21	40	40	NUM
inlawrev-2932	380	22	-	-	SYM
inlawrev-2932	380	23	41	41	NUM
inlawrev-2932	380	24	(	(	PUNCT
inlawrev-2932	380	25	1988	1988	NUM
inlawrev-2932	380	26	)	)	PUNCT
inlawrev-2932	380	27	.	.	PUNCT
inlawrev-2932	381	1	1442	1442	NUM
inlawrev-2932	381	2	indiana	indiana	PROPN
inlawrev-2932	381	3	law	law	PROPN
inlawrev-2932	381	4	review	review	NOUN
inlawrev-2932	381	5	[	[	X
inlawrev-2932	381	6	vol	vol	NOUN
inlawrev-2932	381	7	.	.	PUNCT
inlawrev-2932	382	1	24:1429	24:1429	NUM
inlawrev-2932	382	2	real	real	ADJ
inlawrev-2932	382	3	estate	estate	NOUN
inlawrev-2932	382	4	activities	activity	NOUN
inlawrev-2932	382	5	.	.	PUNCT
inlawrev-2932	383	1	'	'	PUNCT
inlawrev-2932	383	2	*	*	PUNCT
inlawrev-2932	383	3	^^	^^	PUNCT
inlawrev-2932	383	4	the	the	DET
inlawrev-2932	383	5	form	form	NOUN
inlawrev-2932	383	6	4835	4835	NUM
inlawrev-2932	383	7	instructions	instruction	NOUN
inlawrev-2932	383	8	imply	imply	VERB
inlawrev-2932	383	9	that	that	SCONJ
inlawrev-2932	383	10	a	a	DET
inlawrev-2932	383	11	share	share	NOUN
inlawrev-2932	383	12	lease	lease	NOUN
inlawrev-2932	383	13	may	may	AUX
inlawrev-2932	383	14	qualify	qualify	VERB
inlawrev-2932	383	15	as	as	ADP
inlawrev-2932	383	16	rental	rental	ADJ
inlawrev-2932	383	17	real	real	ADJ
inlawrev-2932	383	18	estate	estate	NOUN
inlawrev-2932	383	19	because	because	SCONJ
inlawrev-2932	383	20	only	only	ADV
inlawrev-2932	383	21	rental	rental	ADJ
inlawrev-2932	383	22	real	real	ADJ
inlawrev-2932	383	23	estate	estate	NOUN
inlawrev-2932	383	24	qualifies	qualify	VERB
inlawrev-2932	383	25	for	for	ADP
inlawrev-2932	383	26	the	the	DET
inlawrev-2932	383	27	$	$	SYM
inlawrev-2932	383	28	25,000	25,000	NUM
inlawrev-2932	383	29	exception.^^	exception.^^	NOUN
inlawrev-2932	383	30	michael	michael	PROPN
inlawrev-2932	383	31	r.	r.	PROPN
inlawrev-2932	383	32	grace	grace	PROPN
inlawrev-2932	383	33	,	,	PUNCT
inlawrev-2932	383	34	the	the	DET
inlawrev-2932	383	35	author	author	NOUN
inlawrev-2932	383	36	of	of	ADP
inlawrev-2932	383	37	both	both	DET
inlawrev-2932	383	38	example	example	NOUN
inlawrev-2932	383	39	8	8	NUM
inlawrev-2932	383	40	and	and	CCONJ
inlawrev-2932	383	41	the	the	DET
inlawrev-2932	383	42	instructions	instruction	NOUN
inlawrev-2932	383	43	for	for	ADP
inlawrev-2932	383	44	form	form	NOUN
inlawrev-2932	383	45	4835	4835	NUM
inlawrev-2932	383	46	,	,	PUNCT
inlawrev-2932	383	47	explains	explain	VERB
inlawrev-2932	383	48	in	in	ADP
inlawrev-2932	383	49	a	a	DET
inlawrev-2932	383	50	letter	letter	NOUN
inlawrev-2932	383	51	to	to	ADP
inlawrev-2932	383	52	the	the	DET
inlawrev-2932	383	53	editor	editor	NOUN
inlawrev-2932	383	54	of	of	ADP
inlawrev-2932	383	55	tax	tax	NOUN
inlawrev-2932	383	56	notes	note	NOUN
inlawrev-2932	383	57	that	that	DET
inlawrev-2932	383	58	example	example	NOUN
inlawrev-2932	383	59	8	8	NUM
inlawrev-2932	383	60	and	and	CCONJ
inlawrev-2932	383	61	the	the	DET
inlawrev-2932	383	62	instructions	instruction	NOUN
inlawrev-2932	383	63	for	for	ADP
inlawrev-2932	383	64	form	form	NOUN
inlawrev-2932	383	65	4835	4835	NUM
inlawrev-2932	383	66	are	be	AUX
inlawrev-2932	383	67	not	not	PART
inlawrev-2932	383	68	inconsistent.^	inconsistent.^	ADP
inlawrev-2932	383	69	he	he	PRON
inlawrev-2932	383	70	argues	argue	VERB
inlawrev-2932	383	71	that	that	SCONJ
inlawrev-2932	383	72	some	some	DET
inlawrev-2932	383	73	share	share	NOUN
inlawrev-2932	383	74	leases	lease	NOUN
inlawrev-2932	383	75	may	may	AUX
inlawrev-2932	383	76	be	be	AUX
inlawrev-2932	383	77	rental	rental	ADJ
inlawrev-2932	383	78	real	real	ADJ
inlawrev-2932	383	79	estate	estate	NOUN
inlawrev-2932	383	80	and	and	CCONJ
inlawrev-2932	383	81	others	other	NOUN
inlawrev-2932	383	82	may	may	AUX
inlawrev-2932	383	83	be	be	AUX
inlawrev-2932	383	84	joint	joint	ADJ
inlawrev-2932	383	85	ventures	venture	NOUN
inlawrev-2932	383	86	as	as	ADP
inlawrev-2932	383	87	in	in	ADP
inlawrev-2932	383	88	example	example	NOUN
inlawrev-2932	383	89	8.^	8.^	NOUN
inlawrev-2932	383	90	*	*	NOUN
inlawrev-2932	383	91	he	he	PRON
inlawrev-2932	383	92	points	point	VERB
inlawrev-2932	383	93	out	out	ADP
inlawrev-2932	383	94	that	that	SCONJ
inlawrev-2932	383	95	the	the	DET
inlawrev-2932	383	96	scheme	scheme	NOUN
inlawrev-2932	383	97	of	of	ADP
inlawrev-2932	383	98	i.r.c	i.r.c	NOUN
inlawrev-2932	383	99	.	.	PUNCT
inlawrev-2932	384	1	§	§	PROPN
inlawrev-2932	384	2	469	469	NUM
inlawrev-2932	384	3	requires	require	VERB
inlawrev-2932	384	4	a	a	DET
inlawrev-2932	384	5	two	two	NUM
inlawrev-2932	384	6	-	-	PUNCT
inlawrev-2932	384	7	tiered	tiere	VERB
inlawrev-2932	384	8	test	test	NOUN
inlawrev-2932	384	9	to	to	PART
inlawrev-2932	384	10	classify	classify	VERB
inlawrev-2932	384	11	a	a	DET
inlawrev-2932	384	12	share	share	NOUN
inlawrev-2932	384	13	lease	lease	NOUN
inlawrev-2932	384	14	as	as	ADV
inlawrev-2932	384	15	passive	passive	ADJ
inlawrev-2932	384	16	or	or	CCONJ
inlawrev-2932	384	17	nonpassive.^	nonpassive.^	NOUN
inlawrev-2932	384	18	the	the	DET
inlawrev-2932	384	19	first	first	ADJ
inlawrev-2932	384	20	test	test	NOUN
inlawrev-2932	384	21	is	be	AUX
inlawrev-2932	384	22	whether	whether	SCONJ
inlawrev-2932	384	23	the	the	DET
inlawrev-2932	384	24	lease	lease	NOUN
inlawrev-2932	384	25	is	be	AUX
inlawrev-2932	384	26	a	a	DET
inlawrev-2932	384	27	trade	trade	NOUN
inlawrev-2932	384	28	or	or	CCONJ
inlawrev-2932	384	29	business.^^	business.^^	NOUN
inlawrev-2932	384	30	if	if	SCONJ
inlawrev-2932	384	31	the	the	DET
inlawrev-2932	384	32	lease	lease	NOUN
inlawrev-2932	384	33	is	be	AUX
inlawrev-2932	384	34	a	a	DET
inlawrev-2932	384	35	trade	trade	NOUN
inlawrev-2932	384	36	or	or	CCONJ
inlawrev-2932	384	37	business	business	NOUN
inlawrev-2932	384	38	,	,	PUNCT
inlawrev-2932	384	39	the	the	DET
inlawrev-2932	384	40	second	second	ADJ
inlawrev-2932	384	41	test	test	NOUN
inlawrev-2932	384	42	is	be	AUX
inlawrev-2932	384	43	whether	whether	SCONJ
inlawrev-2932	384	44	there	there	PRON
inlawrev-2932	384	45	is	be	VERB
inlawrev-2932	384	46	material	material	ADJ
inlawrev-2932	384	47	participation	participation	NOUN
inlawrev-2932	384	48	by	by	ADP
inlawrev-2932	384	49	the	the	DET
inlawrev-2932	384	50	taxpayer.^	taxpayer.^	NOUN
inlawrev-2932	384	51	if	if	SCONJ
inlawrev-2932	384	52	the	the	DET
inlawrev-2932	384	53	lease	lease	NOUN
inlawrev-2932	384	54	is	be	AUX
inlawrev-2932	384	55	not	not	PART
inlawrev-2932	384	56	a	a	DET
inlawrev-2932	384	57	trade	trade	NOUN
inlawrev-2932	384	58	or	or	CCONJ
inlawrev-2932	384	59	business	business	NOUN
inlawrev-2932	384	60	,	,	PUNCT
inlawrev-2932	384	61	it	it	PRON
inlawrev-2932	384	62	is	be	AUX
inlawrev-2932	384	63	rental	rental	ADJ
inlawrev-2932	384	64	real	real	ADJ
inlawrev-2932	384	65	estate	estate	NOUN
inlawrev-2932	384	66	,	,	PUNCT
inlawrev-2932	384	67	and	and	CCONJ
inlawrev-2932	384	68	the	the	DET
inlawrev-2932	384	69	second	second	ADJ
inlawrev-2932	384	70	test	test	NOUN
inlawrev-2932	384	71	is	be	AUX
inlawrev-2932	384	72	whether	whether	SCONJ
inlawrev-2932	384	73	the	the	DET
inlawrev-2932	384	74	landowner	landowner	NOUN
inlawrev-2932	384	75	meets	meet	VERB
inlawrev-2932	384	76	the	the	DET
inlawrev-2932	384	77	active	active	ADJ
inlawrev-2932	384	78	participation	participation	NOUN
inlawrev-2932	384	79	and	and	CCONJ
inlawrev-2932	384	80	other	other	ADJ
inlawrev-2932	384	81	requirements	requirement	NOUN
inlawrev-2932	384	82	of	of	ADP
inlawrev-2932	384	83	i.r.c	i.r.c	NOUN
inlawrev-2932	384	84	.	.	PUNCT
inlawrev-2932	385	1	§	§	PROPN
inlawrev-2932	385	2	469	469	NUM
inlawrev-2932	385	3	to	to	PART
inlawrev-2932	385	4	qualify	qualify	VERB
inlawrev-2932	385	5	for	for	ADP
inlawrev-2932	385	6	the	the	DET
inlawrev-2932	385	7	$	$	SYM
inlawrev-2932	385	8	25,000	25,000	NUM
inlawrev-2932	385	9	rental	rental	ADJ
inlawrev-2932	385	10	real	real	ADJ
inlawrev-2932	385	11	estate	estate	NOUN
inlawrev-2932	385	12	allowance.^^	allowance.^^	VERB
inlawrev-2932	385	13	although	although	SCONJ
inlawrev-2932	385	14	grace*s	grace*s	NUM
inlawrev-2932	385	15	two	two	NUM
inlawrev-2932	385	16	-	-	PUNCT
inlawrev-2932	385	17	tiered	tiere	VERB
inlawrev-2932	385	18	test	test	NOUN
inlawrev-2932	385	19	appears	appear	VERB
inlawrev-2932	385	20	to	to	PART
inlawrev-2932	385	21	be	be	AUX
inlawrev-2932	385	22	the	the	DET
inlawrev-2932	385	23	general	general	ADJ
inlawrev-2932	385	24	rule	rule	NOUN
inlawrev-2932	385	25	for	for	ADP
inlawrev-2932	385	26	classifying	classify	VERB
inlawrev-2932	385	27	property	property	NOUN
inlawrev-2932	385	28	as	as	ADP
inlawrev-2932	385	29	passive	passive	ADJ
inlawrev-2932	385	30	or	or	CCONJ
inlawrev-2932	385	31	nonpassive	nonpassive	NOUN
inlawrev-2932	385	32	under	under	ADP
inlawrev-2932	385	33	i.r.c	i.r.c	NOUN
inlawrev-2932	385	34	.	.	PUNCT
inlawrev-2932	386	1	§	§	PROPN
inlawrev-2932	386	2	469	469	NUM
inlawrev-2932	386	3	,	,	PUNCT
inlawrev-2932	386	4	the	the	DET
inlawrev-2932	386	5	question	question	NOUN
inlawrev-2932	386	6	is	be	AUX
inlawrev-2932	386	7	whether	whether	SCONJ
inlawrev-2932	386	8	congress	congress	PROPN
inlawrev-2932	386	9	intended	intend	VERB
inlawrev-2932	386	10	the	the	DET
inlawrev-2932	386	11	general	general	ADJ
inlawrev-2932	386	12	rules	rule	NOUN
inlawrev-2932	386	13	of	of	ADP
inlawrev-2932	386	14	i.r.c	i.r.c	NOUN
inlawrev-2932	386	15	.	.	PUNCT
inlawrev-2932	387	1	§	§	PROPN
inlawrev-2932	387	2	469	469	NUM
inlawrev-2932	387	3	to	to	PART
inlawrev-2932	387	4	apply	apply	VERB
inlawrev-2932	387	5	to	to	ADP
inlawrev-2932	387	6	crop	crop	NOUN
inlawrev-2932	387	7	share	share	NOUN
inlawrev-2932	387	8	leases	lease	NOUN
inlawrev-2932	387	9	.	.	PUNCT
inlawrev-2932	388	1	in	in	ADP
inlawrev-2932	388	2	an	an	DET
inlawrev-2932	388	3	earlier	early	ADJ
inlawrev-2932	388	4	letter	letter	NOUN
inlawrev-2932	388	5	to	to	ADP
inlawrev-2932	388	6	the	the	DET
inlawrev-2932	388	7	editor	editor	NOUN
inlawrev-2932	388	8	of	of	ADP
inlawrev-2932	388	9	tax	tax	NOUN
inlawrev-2932	388	10	notes	note	NOUN
inlawrev-2932	388	11	,	,	PUNCT
inlawrev-2932	388	12	neil	neil	PROPN
inlawrev-2932	388	13	harl	harl	PROPN
inlawrev-2932	388	14	points	point	VERB
inlawrev-2932	388	15	out	out	ADP
inlawrev-2932	388	16	that	that	SCONJ
inlawrev-2932	388	17	prior	prior	ADV
inlawrev-2932	388	18	to	to	ADP
inlawrev-2932	388	19	the	the	DET
inlawrev-2932	388	20	passive	passive	ADJ
inlawrev-2932	388	21	loss	loss	NOUN
inlawrev-2932	388	22	rules	rule	NOUN
inlawrev-2932	388	23	,	,	PUNCT
inlawrev-2932	388	24	most	most	ADJ
inlawrev-2932	388	25	authorities	authority	NOUN
inlawrev-2932	388	26	treated	treat	VERB
inlawrev-2932	388	27	a	a	DET
inlawrev-2932	388	28	material	material	ADJ
inlawrev-2932	388	29	participation	participation	NOUN
inlawrev-2932	388	30	share	share	NOUN
inlawrev-2932	388	31	lease	lease	NOUN
inlawrev-2932	388	32	as	as	ADP
inlawrev-2932	388	33	a	a	DET
inlawrev-2932	388	34	business	business	NOUN
inlawrev-2932	388	35	and	and	CCONJ
inlawrev-2932	388	36	a	a	DET
inlawrev-2932	388	37	nonmaterial	nonmaterial	ADJ
inlawrev-2932	388	38	participation	participation	NOUN
inlawrev-2932	388	39	share	share	NOUN
inlawrev-2932	388	40	lease	lease	NOUN
inlawrev-2932	388	41	as	as	ADP
inlawrev-2932	388	42	a	a	DET
inlawrev-2932	388	43	rental	rental	NOUN
inlawrev-2932	388	44	activity.^	activity.^	PRON
inlawrev-2932	388	45	therefore	therefore	ADV
inlawrev-2932	388	46	,	,	PUNCT
inlawrev-2932	388	47	congress	congress	PROPN
inlawrev-2932	388	48	must	must	AUX
inlawrev-2932	388	49	have	have	AUX
inlawrev-2932	388	50	intended	intend	VERB
inlawrev-2932	388	51	to	to	PART
inlawrev-2932	388	52	treat	treat	VERB
inlawrev-2932	388	53	share	share	NOUN
inlawrev-2932	388	54	leases	lease	NOUN
inlawrev-2932	388	55	differently	differently	ADV
inlawrev-2932	388	56	for	for	ADP
inlawrev-2932	388	57	passive	passive	ADJ
inlawrev-2932	388	58	loss	loss	NOUN
inlawrev-2932	388	59	purposes	purpose	NOUN
inlawrev-2932	388	60	than	than	ADP
inlawrev-2932	388	61	for	for	ADP
inlawrev-2932	388	62	all	all	DET
inlawrev-2932	388	63	other	other	ADJ
inlawrev-2932	388	64	tax	tax	NOUN
inlawrev-2932	388	65	purposes	purpose	NOUN
inlawrev-2932	388	66	(	(	PUNCT
inlawrev-2932	388	67	such	such	ADJ
inlawrev-2932	388	68	as	as	ADP
inlawrev-2932	388	69	i.r.c	i.r.c	NOUN
inlawrev-2932	388	70	.	.	PUNCT
inlawrev-2932	389	1	§	§	PROPN
inlawrev-2932	389	2	§	§	PROPN
inlawrev-2932	389	3	1402	1402	NUM
inlawrev-2932	389	4	and	and	CCONJ
inlawrev-2932	389	5	2032a	2032a	NUM
inlawrev-2932	389	6	)	)	PUNCT
inlawrev-2932	389	7	if	if	SCONJ
inlawrev-2932	389	8	grace	grace	NOUN
inlawrev-2932	389	9	is	be	AUX
inlawrev-2932	389	10	correct	correct	ADJ
inlawrev-2932	389	11	that	that	SCONJ
inlawrev-2932	389	12	the	the	DET
inlawrev-2932	389	13	two	two	NUM
inlawrev-2932	389	14	-	-	PUNCT
inlawrev-2932	389	15	tiered	tiere	VERB
inlawrev-2932	389	16	test	test	NOUN
inlawrev-2932	389	17	is	be	AUX
inlawrev-2932	389	18	to	to	PART
inlawrev-2932	389	19	be	be	AUX
inlawrev-2932	389	20	applied	apply	VERB
inlawrev-2932	389	21	to	to	ADP
inlawrev-2932	389	22	share	share	NOUN
inlawrev-2932	389	23	leases	lease	NOUN
inlawrev-2932	389	24	.	.	PUNCT
inlawrev-2932	390	1	it	it	PRON
inlawrev-2932	390	2	is	be	AUX
inlawrev-2932	390	3	possible	possible	ADJ
inlawrev-2932	390	4	that	that	SCONJ
inlawrev-2932	390	5	congress	congress	PROPN
inlawrev-2932	390	6	intended	intend	VERB
inlawrev-2932	390	7	such	such	DET
inlawrev-2932	390	8	a	a	DET
inlawrev-2932	390	9	change	change	NOUN
inlawrev-2932	390	10	,	,	PUNCT
inlawrev-2932	390	11	but	but	CCONJ
inlawrev-2932	390	12	as	as	SCONJ
inlawrev-2932	390	13	charles	charles	PROPN
inlawrev-2932	390	14	davenport	davenport	PROPN
inlawrev-2932	390	15	points	point	VERB
inlawrev-2932	390	16	out	out	ADP
inlawrev-2932	390	17	in	in	ADP
inlawrev-2932	390	18	still	still	ADV
inlawrev-2932	390	19	another	another	DET
inlawrev-2932	390	20	letter	letter	NOUN
inlawrev-2932	390	21	to	to	ADP
inlawrev-2932	390	22	the	the	DET
inlawrev-2932	390	23	editor	editor	NOUN
inlawrev-2932	390	24	of	of	ADP
inlawrev-2932	390	25	tax	tax	PROPN
inlawrev-2932	390	26	notes,^	notes,^	PROPN
inlawrev-2932	390	27	there	there	PRON
inlawrev-2932	390	28	is	be	VERB
inlawrev-2932	390	29	very	very	ADV
inlawrev-2932	390	30	little	little	ADJ
inlawrev-2932	390	31	legislative	legislative	ADJ
inlawrev-2932	390	32	history	history	NOUN
inlawrev-2932	390	33	to	to	PART
inlawrev-2932	390	34	support	support	VERB
inlawrev-2932	390	35	grace	grace	NOUN
inlawrev-2932	390	36	's	's	PART
inlawrev-2932	390	37	argument	argument	NOUN
inlawrev-2932	390	38	that	that	SCONJ
inlawrev-2932	390	39	congress	congress	PROPN
inlawrev-2932	390	40	intended	intend	VERB
inlawrev-2932	390	41	to	to	PART
inlawrev-2932	390	42	apply	apply	VERB
inlawrev-2932	390	43	a	a	DET
inlawrev-2932	390	44	new	new	ADJ
inlawrev-2932	390	45	rule	rule	NOUN
inlawrev-2932	390	46	to	to	PART
inlawrev-2932	390	47	share	share	VERB
inlawrev-2932	390	48	leases	lease	NOUN
inlawrev-2932	390	49	.	.	PUNCT
inlawrev-2932	391	1	if	if	SCONJ
inlawrev-2932	391	2	the	the	DET
inlawrev-2932	391	3	two	two	NUM
inlawrev-2932	391	4	-	-	PUNCT
inlawrev-2932	391	5	tiered	tiere	VERB
inlawrev-2932	391	6	test	test	NOUN
inlawrev-2932	391	7	is	be	AUX
inlawrev-2932	391	8	applied	apply	VERB
inlawrev-2932	391	9	to	to	ADP
inlawrev-2932	391	10	share	share	NOUN
inlawrev-2932	391	11	leases	lease	NOUN
inlawrev-2932	391	12	,	,	PUNCT
inlawrev-2932	391	13	very	very	ADV
inlawrev-2932	391	14	few	few	ADJ
inlawrev-2932	391	15	share	share	NOUN
inlawrev-2932	391	16	leases	lease	NOUN
inlawrev-2932	391	17	will	will	AUX
inlawrev-2932	391	18	be	be	AUX
inlawrev-2932	391	19	treated	treat	VERB
inlawrev-2932	391	20	as	as	ADP
inlawrev-2932	391	21	rent2il	rent2il	NOUN
inlawrev-2932	391	22	real	real	ADJ
inlawrev-2932	391	23	estate	estate	NOUN
inlawrev-2932	391	24	.	.	PUNCT
inlawrev-2932	392	1	grace	grace	NOUN
inlawrev-2932	392	2	states	state	NOUN
inlawrev-2932	392	3	:	:	PUNCT
inlawrev-2932	392	4	88	88	NUM
inlawrev-2932	392	5	.	.	PUNCT
inlawrev-2932	392	6	1990	1990	NUM
inlawrev-2932	392	7	i.r.s	i.r.	NOUN
inlawrev-2932	392	8	.	.	PUNCT
inlawrev-2932	393	1	form	form	PROPN
inlawrev-2932	393	2	4835	4835	NUM
inlawrev-2932	393	3	,	,	PUNCT
inlawrev-2932	393	4	p.	p.	NOUN
inlawrev-2932	393	5	2	2	NUM
inlawrev-2932	393	6	(	(	PUNCT
inlawrev-2932	393	7	emphasis	emphasis	NOUN
inlawrev-2932	393	8	in	in	ADP
inlawrev-2932	393	9	original	original	ADJ
inlawrev-2932	393	10	)	)	PUNCT
inlawrev-2932	393	11	.	.	PUNCT
inlawrev-2932	394	1	89	89	NUM
inlawrev-2932	394	2	.	.	PUNCT
inlawrev-2932	395	1	an	an	DET
inlawrev-2932	395	2	earlier	early	ADJ
inlawrev-2932	395	3	statement	statement	NOUN
inlawrev-2932	395	4	in	in	ADP
inlawrev-2932	395	5	the	the	DET
inlawrev-2932	395	6	instructions	instruction	NOUN
inlawrev-2932	395	7	for	for	ADP
inlawrev-2932	395	8	the	the	DET
inlawrev-2932	395	9	1990	1990	NUM
inlawrev-2932	395	10	form	form	NOUN
inlawrev-2932	395	11	4835	4835	NUM
inlawrev-2932	395	12	states	state	NOUN
inlawrev-2932	395	13	that	that	PRON
inlawrev-2932	395	14	share	share	NOUN
inlawrev-2932	395	15	lease	lease	NOUN
inlawrev-2932	395	16	income	income	NOUN
inlawrev-2932	395	17	and	and	CCONJ
inlawrev-2932	395	18	expenses	expense	NOUN
inlawrev-2932	395	19	should	should	AUX
inlawrev-2932	395	20	be	be	AUX
inlawrev-2932	395	21	reported	report	VERB
inlawrev-2932	395	22	on	on	ADP
inlawrev-2932	395	23	form	form	NOUN
inlawrev-2932	395	24	4835	4835	NUM
inlawrev-2932	395	25	only	only	ADV
inlawrev-2932	395	26	if	if	SCONJ
inlawrev-2932	395	27	the	the	DET
inlawrev-2932	395	28	lease	lease	NOUN
inlawrev-2932	395	29	*	*	PUNCT
inlawrev-2932	395	30	'	'	PUNCT
inlawrev-2932	395	31	is	be	AUX
inlawrev-2932	395	32	a	a	DET
inlawrev-2932	395	33	rental	rental	ADJ
inlawrev-2932	395	34	activity	activity	NOUN
inlawrev-2932	395	35	for	for	ADP
inlawrev-2932	395	36	purposes	purpose	NOUN
inlawrev-2932	395	37	of	of	ADP
inlawrev-2932	395	38	the	the	DET
inlawrev-2932	395	39	passive	passive	ADJ
inlawrev-2932	395	40	activity	activity	NOUN
inlawrev-2932	395	41	loss	loss	NOUN
inlawrev-2932	395	42	limitations	limitation	NOUN
inlawrev-2932	395	43	.	.	PUNCT
inlawrev-2932	395	44	"	"	PUNCT
inlawrev-2932	396	1	i	i	PRON
inlawrev-2932	396	2	d.	d.	PROPN
inlawrev-2932	396	3	90	90	NUM
inlawrev-2932	396	4	.	.	PUNCT
inlawrev-2932	397	1	49	49	NUM
inlawrev-2932	397	2	tax	tax	NOUN
inlawrev-2932	397	3	notes	note	NOUN
inlawrev-2932	397	4	1587	1587	NUM
inlawrev-2932	397	5	(	(	PUNCT
inlawrev-2932	397	6	dec	dec	PROPN
inlawrev-2932	397	7	.	.	PROPN
inlawrev-2932	397	8	31	31	NUM
inlawrev-2932	397	9	,	,	PUNCT
inlawrev-2932	397	10	1990	1990	NUM
inlawrev-2932	397	11	)	)	PUNCT
inlawrev-2932	397	12	.	.	PUNCT
inlawrev-2932	398	1	91	91	NUM
inlawrev-2932	398	2	.	.	PUNCT
inlawrev-2932	399	1	i	i	PRON
inlawrev-2932	399	2	d.	d.	PROPN
inlawrev-2932	399	3	92	92	NUM
inlawrev-2932	399	4	.	.	PUNCT
inlawrev-2932	400	1	i	i	PRON
inlawrev-2932	400	2	d.	d.	PROPN
inlawrev-2932	400	3	93	93	NUM
inlawrev-2932	400	4	.	.	PUNCT
inlawrev-2932	401	1	id.\	id.\	CCONJ
inlawrev-2932	401	2	see	see	VERB
inlawrev-2932	401	3	i.r.c	i.r.c	NOUN
inlawrev-2932	401	4	.	.	PUNCT
inlawrev-2932	402	1	§	§	PROPN
inlawrev-2932	402	2	469(c)(1)(a	469(c)(1)(a	PROPN
inlawrev-2932	402	3	)	)	PUNCT
inlawrev-2932	402	4	(	(	PUNCT
inlawrev-2932	402	5	1988	1988	NUM
inlawrev-2932	402	6	)	)	PUNCT
inlawrev-2932	402	7	.	.	PUNCT
inlawrev-2932	403	1	94	94	NUM
inlawrev-2932	403	2	.	.	X
inlawrev-2932	404	1	49	49	NUM
inlawrev-2932	404	2	tax	tax	NOUN
inlawrev-2932	404	3	notes	note	NOUN
inlawrev-2932	404	4	1587	1587	NUM
inlawrev-2932	404	5	(	(	PUNCT
inlawrev-2932	404	6	dec	dec	PROPN
inlawrev-2932	404	7	.	.	PROPN
inlawrev-2932	404	8	31	31	NUM
inlawrev-2932	404	9	,	,	PUNCT
inlawrev-2932	404	10	.	.	PUNCT
inlawrev-2932	404	11	1990	1990	NUM
inlawrev-2932	404	12	)	)	PUNCT
inlawrev-2932	404	13	;	;	PUNCT
inlawrev-2932	404	14	see	see	VERB
inlawrev-2932	404	15	i.r.c	i.r.c	NOUN
inlawrev-2932	404	16	.	.	PUNCT
inlawrev-2932	405	1	§	§	PROPN
inlawrev-2932	405	2	469(c)(1)(b	469(c)(1)(b	PROPN
inlawrev-2932	405	3	)	)	PUNCT
inlawrev-2932	405	4	(	(	PUNCT
inlawrev-2932	405	5	1988	1988	NUM
inlawrev-2932	405	6	)	)	PUNCT
inlawrev-2932	405	7	.	.	PUNCT
inlawrev-2932	406	1	95	95	NUM
inlawrev-2932	406	2	.	.	PUNCT
inlawrev-2932	406	3	i.r.c	i.r.c	NOUN
inlawrev-2932	406	4	.	.	PUNCT
inlawrev-2932	407	1	§	§	PROPN
inlawrev-2932	407	2	469(i	469(i	PROPN
inlawrev-2932	407	3	)	)	PUNCT
inlawrev-2932	407	4	(	(	PUNCT
inlawrev-2932	407	5	1988	1988	NUM
inlawrev-2932	407	6	)	)	PUNCT
inlawrev-2932	407	7	.	.	PUNCT
inlawrev-2932	408	1	96	96	NUM
inlawrev-2932	408	2	.	.	NOUN
inlawrev-2932	408	3	49	49	NUM
inlawrev-2932	408	4	tax	tax	NOUN
inlawrev-2932	408	5	notes	note	NOUN
inlawrev-2932	408	6	1255	1255	NUM
inlawrev-2932	408	7	(	(	PUNCT
inlawrev-2932	408	8	dec	dec	PROPN
inlawrev-2932	408	9	.	.	PROPN
inlawrev-2932	408	10	10	10	NUM
inlawrev-2932	408	11	,	,	PUNCT
inlawrev-2932	408	12	1990	1990	NUM
inlawrev-2932	408	13	)	)	PUNCT
inlawrev-2932	408	14	.	.	PUNCT
inlawrev-2932	409	1	97	97	NUM
inlawrev-2932	409	2	.	.	X
inlawrev-2932	409	3	50	50	NUM
inlawrev-2932	409	4	tax	tax	NOUN
inlawrev-2932	409	5	notes	note	NOUN
inlawrev-2932	409	6	93	93	NUM
inlawrev-2932	409	7	,	,	PUNCT
inlawrev-2932	409	8	93	93	NUM
inlawrev-2932	409	9	-	-	SYM
inlawrev-2932	409	10	96	96	NUM
inlawrev-2932	409	11	(	(	PUNCT
inlawrev-2932	409	12	jan	jan	PROPN
inlawrev-2932	409	13	.	.	PROPN
inlawrev-2932	409	14	7	7	NUM
inlawrev-2932	409	15	,	,	PUNCT
inlawrev-2932	409	16	1991	1991	NUM
inlawrev-2932	409	17	)	)	PUNCT
inlawrev-2932	409	18	.	.	PUNCT
inlawrev-2932	410	1	1991	1991	NUM
inlawrev-2932	410	2	]	]	PUNCT
inlawrev-2932	410	3	agricultural	agricultural	ADJ
inlawrev-2932	410	4	taxation	taxation	NOUN
inlawrev-2932	410	5	1443	1443	NUM
inlawrev-2932	410	6	a	a	DET
inlawrev-2932	410	7	crop	crop	NOUN
inlawrev-2932	410	8	share	share	NOUN
inlawrev-2932	410	9	lease	lease	NOUN
inlawrev-2932	410	10	might	might	AUX
inlawrev-2932	410	11	appropriately	appropriately	ADV
inlawrev-2932	410	12	be	be	AUX
inlawrev-2932	410	13	viewed	view	VERB
inlawrev-2932	410	14	as	as	ADP
inlawrev-2932	410	15	a	a	DET
inlawrev-2932	410	16	rental	rental	ADJ
inlawrev-2932	410	17	activity	activity	NOUN
inlawrev-2932	410	18	if	if	SCONJ
inlawrev-2932	410	19	the	the	DET
inlawrev-2932	410	20	land	land	NOUN
inlawrev-2932	410	21	provider	provider	NOUN
inlawrev-2932	410	22	's	's	PART
inlawrev-2932	410	23	potential	potential	ADJ
inlawrev-2932	410	24	benefits	benefit	NOUN
inlawrev-2932	410	25	and	and	CCONJ
inlawrev-2932	410	26	risks	risk	NOUN
inlawrev-2932	410	27	are	be	AUX
inlawrev-2932	410	28	more	more	ADV
inlawrev-2932	410	29	limited	limited	ADJ
inlawrev-2932	410	30	than	than	ADP
inlawrev-2932	410	31	in	in	ADP
inlawrev-2932	410	32	a	a	DET
inlawrev-2932	410	33	50	50	NUM
inlawrev-2932	410	34	-	-	SYM
inlawrev-2932	410	35	50	50	NUM
inlawrev-2932	410	36	joint	joint	ADJ
inlawrev-2932	410	37	venture	venture	NOUN
inlawrev-2932	410	38	,	,	PUNCT
inlawrev-2932	410	39	and	and	CCONJ
inlawrev-2932	410	40	payment	payment	NOUN
inlawrev-2932	410	41	for	for	ADP
inlawrev-2932	410	42	the	the	DET
inlawrev-2932	410	43	use	use	NOUN
inlawrev-2932	410	44	of	of	ADP
inlawrev-2932	410	45	land	land	NOUN
inlawrev-2932	410	46	does	do	AUX
inlawrev-2932	410	47	not	not	PART
inlawrev-2932	410	48	depend	depend	VERB
inlawrev-2932	410	49	or	or	CCONJ
inlawrev-2932	410	50	depends	depend	VERB
inlawrev-2932	410	51	less	less	ADJ
inlawrev-2932	410	52	on	on	ADP
inlawrev-2932	410	53	the	the	DET
inlawrev-2932	410	54	tenant	tenant	NOUN
inlawrev-2932	410	55	's	's	PART
inlawrev-2932	410	56	efforts	effort	NOUN
inlawrev-2932	410	57	,	,	PUNCT
inlawrev-2932	410	58	the	the	DET
inlawrev-2932	410	59	production	production	NOUN
inlawrev-2932	410	60	from	from	ADP
inlawrev-2932	410	61	the	the	DET
inlawrev-2932	410	62	land	land	NOUN
inlawrev-2932	410	63	,	,	PUNCT
inlawrev-2932	410	64	or	or	CCONJ
inlawrev-2932	410	65	the	the	DET
inlawrev-2932	410	66	results	result	NOUN
inlawrev-2932	410	67	of	of	ADP
inlawrev-2932	410	68	marketing	marketing	NOUN
inlawrev-2932	410	69	crops.^	crops.^	NOUN
inlawrev-2932	410	70	*	*	PUNCT
inlawrev-2932	410	71	because	because	SCONJ
inlawrev-2932	410	72	the	the	DET
inlawrev-2932	410	73	nature	nature	NOUN
inlawrev-2932	410	74	of	of	ADP
inlawrev-2932	410	75	a	a	DET
inlawrev-2932	410	76	share	share	NOUN
inlawrev-2932	410	77	lease	lease	NOUN
inlawrev-2932	410	78	is	be	AUX
inlawrev-2932	410	79	to	to	PART
inlawrev-2932	410	80	make	make	VERB
inlawrev-2932	410	81	the	the	DET
inlawrev-2932	410	82	land	land	NOUN
inlawrev-2932	410	83	owner	owner	NOUN
inlawrev-2932	410	84	's	's	PART
inlawrev-2932	410	85	remuneration	remuneration	NOUN
inlawrev-2932	410	86	dependent	dependent	ADJ
inlawrev-2932	410	87	on	on	ADP
inlawrev-2932	410	88	production	production	NOUN
inlawrev-2932	410	89	and	and	CCONJ
inlawrev-2932	410	90	,	,	PUNCT
inlawrev-2932	410	91	in	in	ADP
inlawrev-2932	410	92	most	most	ADJ
inlawrev-2932	410	93	cases	case	NOUN
inlawrev-2932	410	94	,	,	PUNCT
inlawrev-2932	410	95	the	the	DET
inlawrev-2932	410	96	price	price	NOUN
inlawrev-2932	410	97	of	of	ADP
inlawrev-2932	410	98	the	the	DET
inlawrev-2932	410	99	commodity	commodity	NOUN
inlawrev-2932	410	100	,	,	PUNCT
inlawrev-2932	410	101	very	very	ADV
inlawrev-2932	410	102	few	few	ADJ
inlawrev-2932	410	103	share	share	NOUN
inlawrev-2932	410	104	leases	lease	NOUN
inlawrev-2932	410	105	would	would	AUX
inlawrev-2932	410	106	meet	meet	VERB
inlawrev-2932	410	107	grace	grace	NOUN
inlawrev-2932	410	108	's	's	PART
inlawrev-2932	410	109	statement	statement	NOUN
inlawrev-2932	410	110	of	of	ADP
inlawrev-2932	410	111	the	the	DET
inlawrev-2932	410	112	test	test	NOUN
inlawrev-2932	410	113	for	for	ADP
inlawrev-2932	410	114	rental	rental	ADJ
inlawrev-2932	410	115	real	real	ADJ
inlawrev-2932	410	116	estate	estate	NOUN
inlawrev-2932	410	117	treatment	treatment	NOUN
inlawrev-2932	410	118	.	.	PUNCT
inlawrev-2932	411	1	therefore	therefore	ADV
inlawrev-2932	411	2	,	,	PUNCT
inlawrev-2932	411	3	as	as	ADP
inlawrev-2932	411	4	a	a	DET
inlawrev-2932	411	5	practical	practical	ADJ
inlawrev-2932	411	6	matter	matter	NOUN
inlawrev-2932	411	7	,	,	PUNCT
inlawrev-2932	411	8	grace	grace	NOUN
inlawrev-2932	411	9	's	's	PART
inlawrev-2932	411	10	approach	approach	NOUN
inlawrev-2932	411	11	treats	treat	VERB
inlawrev-2932	411	12	share	share	NOUN
inlawrev-2932	411	13	leases	lease	NOUN
inlawrev-2932	411	14	as	as	ADP
inlawrev-2932	411	15	a	a	DET
inlawrev-2932	411	16	joint	joint	ADJ
inlawrev-2932	411	17	venture,^	venture,^	ADJ
inlawrev-2932	411	18	and	and	CCONJ
inlawrev-2932	411	19	therefore	therefore	ADV
inlawrev-2932	411	20	makes	make	VERB
inlawrev-2932	411	21	them	they	PRON
inlawrev-2932	411	22	ineligible	ineligible	ADJ
inlawrev-2932	411	23	for	for	ADP
inlawrev-2932	411	24	the	the	DET
inlawrev-2932	411	25	$	$	SYM
inlawrev-2932	411	26	25,000	25,000	NUM
inlawrev-2932	411	27	exclusion	exclusion	NOUN
inlawrev-2932	411	28	.	.	PUNCT
inlawrev-2932	412	1	by	by	ADP
inlawrev-2932	412	2	contrast	contrast	NOUN
inlawrev-2932	412	3	,	,	PUNCT
inlawrev-2932	412	4	if	if	SCONJ
inlawrev-2932	412	5	share	share	NOUN
inlawrev-2932	412	6	leases	lease	NOUN
inlawrev-2932	412	7	are	be	AUX
inlawrev-2932	412	8	treated	treat	VERB
inlawrev-2932	412	9	the	the	DET
inlawrev-2932	412	10	same	same	ADJ
inlawrev-2932	412	11	under	under	ADP
inlawrev-2932	412	12	the	the	DET
inlawrev-2932	412	13	passive	passive	ADJ
inlawrev-2932	412	14	loss	loss	NOUN
inlawrev-2932	412	15	rules	rule	NOUN
inlawrev-2932	412	16	as	as	SCONJ
inlawrev-2932	412	17	they	they	PRON
inlawrev-2932	412	18	are	be	AUX
inlawrev-2932	412	19	for	for	ADP
inlawrev-2932	412	20	purposes	purpose	NOUN
inlawrev-2932	412	21	of	of	ADP
inlawrev-2932	412	22	i.r.c	i.r.c	NOUN
inlawrev-2932	412	23	.	.	PUNCT
inlawrev-2932	413	1	§	§	PROPN
inlawrev-2932	413	2	§	§	PROPN
inlawrev-2932	413	3	1402	1402	NUM
inlawrev-2932	413	4	and	and	CCONJ
inlawrev-2932	413	5	2032a	2032a	NOUN
inlawrev-2932	413	6	,	,	PUNCT
inlawrev-2932	413	7	only	only	ADV
inlawrev-2932	413	8	one	one	NUM
inlawrev-2932	413	9	question	question	NOUN
inlawrev-2932	413	10	has	have	VERB
inlawrev-2932	413	11	to	to	PART
inlawrev-2932	413	12	be	be	AUX
inlawrev-2932	413	13	answered	answer	VERB
inlawrev-2932	413	14	to	to	PART
inlawrev-2932	413	15	categorize	categorize	VERB
inlawrev-2932	413	16	the	the	DET
inlawrev-2932	413	17	lease	lease	NOUN
inlawrev-2932	413	18	as	as	ADV
inlawrev-2932	413	19	passive	passive	ADJ
inlawrev-2932	413	20	or	or	CCONJ
inlawrev-2932	413	21	nonpassive	nonpassive	NOUN
inlawrev-2932	413	22	.	.	PUNCT
inlawrev-2932	414	1	that	that	DET
inlawrev-2932	414	2	question	question	NOUN
inlawrev-2932	414	3	is	be	AUX
inlawrev-2932	414	4	whether	whether	SCONJ
inlawrev-2932	414	5	the	the	DET
inlawrev-2932	414	6	landowner	landowner	NOUN
inlawrev-2932	414	7	materially	materially	ADV
inlawrev-2932	414	8	participates	participate	VERB
inlawrev-2932	414	9	in	in	ADP
inlawrev-2932	414	10	the	the	DET
inlawrev-2932	414	11	use	use	NOUN
inlawrev-2932	414	12	of	of	ADP
inlawrev-2932	414	13	the	the	DET
inlawrev-2932	414	14	property	property	NOUN
inlawrev-2932	414	15	.	.	PUNCT
inlawrev-2932	415	1	if	if	SCONJ
inlawrev-2932	415	2	the	the	DET
inlawrev-2932	415	3	answer	answer	NOUN
inlawrev-2932	415	4	is	be	AUX
inlawrev-2932	415	5	yes	yes	INTJ
inlawrev-2932	415	6	,	,	PUNCT
inlawrev-2932	415	7	the	the	DET
inlawrev-2932	415	8	lease	lease	NOUN
inlawrev-2932	415	9	is	be	AUX
inlawrev-2932	415	10	a	a	DET
inlawrev-2932	415	11	trade	trade	NOUN
inlawrev-2932	415	12	or	or	CCONJ
inlawrev-2932	415	13	business	business	NOUN
inlawrev-2932	415	14	and	and	CCONJ
inlawrev-2932	415	15	nonpassive	nonpassive	NOUN
inlawrev-2932	415	16	.	.	PUNCT
inlawrev-2932	416	1	if	if	SCONJ
inlawrev-2932	416	2	the	the	DET
inlawrev-2932	416	3	answer	answer	NOUN
inlawrev-2932	416	4	is	be	AUX
inlawrev-2932	416	5	no	no	PRON
inlawrev-2932	416	6	,	,	PUNCT
inlawrev-2932	416	7	the	the	DET
inlawrev-2932	416	8	lease	lease	NOUN
inlawrev-2932	416	9	is	be	AUX
inlawrev-2932	416	10	rental	rental	ADJ
inlawrev-2932	416	11	real	real	ADJ
inlawrev-2932	416	12	estate	estate	NOUN
inlawrev-2932	416	13	and	and	CCONJ
inlawrev-2932	416	14	qualifies	qualify	VERB
inlawrev-2932	416	15	for	for	ADP
inlawrev-2932	416	16	the	the	DET
inlawrev-2932	416	17	$	$	SYM
inlawrev-2932	416	18	25,000	25,000	NUM
inlawrev-2932	416	19	exception	exception	NOUN
inlawrev-2932	416	20	.	.	PUNCT
inlawrev-2932	417	1	the	the	DET
inlawrev-2932	417	2	result	result	NOUN
inlawrev-2932	417	3	of	of	ADP
inlawrev-2932	417	4	this	this	DET
inlawrev-2932	417	5	approach	approach	NOUN
inlawrev-2932	417	6	is	be	AUX
inlawrev-2932	417	7	that	that	SCONJ
inlawrev-2932	417	8	no	no	DET
inlawrev-2932	417	9	share	share	NOUN
inlawrev-2932	417	10	leases	lease	NOUN
inlawrev-2932	417	11	fall	fall	VERB
inlawrev-2932	417	12	into	into	ADP
inlawrev-2932	417	13	the	the	DET
inlawrev-2932	417	14	middle	middle	ADJ
inlawrev-2932	417	15	position	position	NOUN
inlawrev-2932	417	16	of	of	ADP
inlawrev-2932	417	17	being	be	AUX
inlawrev-2932	417	18	a	a	DET
inlawrev-2932	417	19	trade	trade	NOUN
inlawrev-2932	417	20	or	or	CCONJ
inlawrev-2932	417	21	business	business	NOUN
inlawrev-2932	417	22	without	without	ADP
inlawrev-2932	417	23	material	material	NOUN
inlawrev-2932	417	24	participation	participation	NOUN
inlawrev-2932	417	25	.	.	PUNCT
inlawrev-2932	418	1	consequently	consequently	ADV
inlawrev-2932	418	2	,	,	PUNCT
inlawrev-2932	418	3	no	no	DET
inlawrev-2932	418	4	share	share	NOUN
inlawrev-2932	418	5	lease	lease	NOUN
inlawrev-2932	418	6	is	be	AUX
inlawrev-2932	418	7	passive	passive	ADJ
inlawrev-2932	418	8	without	without	ADP
inlawrev-2932	418	9	the	the	DET
inlawrev-2932	418	10	benefit	benefit	NOUN
inlawrev-2932	418	11	of	of	ADP
inlawrev-2932	418	12	the	the	DET
inlawrev-2932	418	13	$	$	SYM
inlawrev-2932	418	14	25,000	25,000	NUM
inlawrev-2932	418	15	exception	exception	NOUN
inlawrev-2932	418	16	.	.	PUNCT
inlawrev-2932	419	1	based	base	VERB
inlawrev-2932	419	2	on	on	ADP
inlawrev-2932	419	3	the	the	DET
inlawrev-2932	419	4	above	above	ADJ
inlawrev-2932	419	5	discussion	discussion	NOUN
inlawrev-2932	419	6	,	,	PUNCT
inlawrev-2932	419	7	the	the	DET
inlawrev-2932	419	8	i.r.s	i.r.	NOUN
inlawrev-2932	419	9	.	.	PUNCT
inlawrev-2932	420	1	can	can	AUX
inlawrev-2932	420	2	take	take	VERB
inlawrev-2932	420	3	the	the	DET
inlawrev-2932	420	4	position	position	NOUN
inlawrev-2932	420	5	that	that	SCONJ
inlawrev-2932	420	6	a	a	DET
inlawrev-2932	420	7	landowner	landowner	NOUN
inlawrev-2932	420	8	who	who	PRON
inlawrev-2932	420	9	does	do	AUX
inlawrev-2932	420	10	not	not	PART
inlawrev-2932	420	11	materially	materially	ADV
inlawrev-2932	420	12	participate	participate	VERB
inlawrev-2932	420	13	in	in	ADP
inlawrev-2932	420	14	a	a	DET
inlawrev-2932	420	15	share	share	NOUN
inlawrev-2932	420	16	lease	lease	NOUN
inlawrev-2932	420	17	arrangement	arrangement	NOUN
inlawrev-2932	420	18	is	be	AUX
inlawrev-2932	420	19	subject	subject	ADJ
inlawrev-2932	420	20	to	to	ADP
inlawrev-2932	420	21	the	the	DET
inlawrev-2932	420	22	passive	passive	ADJ
inlawrev-2932	420	23	loss	loss	NOUN
inlawrev-2932	420	24	limitations	limitation	NOUN
inlawrev-2932	420	25	without	without	ADP
inlawrev-2932	420	26	the	the	DET
inlawrev-2932	420	27	benefit	benefit	NOUN
inlawrev-2932	420	28	of	of	ADP
inlawrev-2932	420	29	the	the	DET
inlawrev-2932	420	30	$	$	SYM
inlawrev-2932	420	31	25,000	25,000	NUM
inlawrev-2932	420	32	exception	exception	NOUN
inlawrev-2932	420	33	.	.	PUNCT
inlawrev-2932	421	1	a	a	DET
inlawrev-2932	421	2	taxpayer	taxpayer	NOUN
inlawrev-2932	421	3	who	who	PRON
inlawrev-2932	421	4	wants	want	VERB
inlawrev-2932	421	5	to	to	PART
inlawrev-2932	421	6	resist	resist	VERB
inlawrev-2932	421	7	that	that	DET
inlawrev-2932	421	8	conclusion	conclusion	NOUN
inlawrev-2932	421	9	has	have	VERB
inlawrev-2932	421	10	two	two	NUM
inlawrev-2932	421	11	arguments	argument	NOUN
inlawrev-2932	421	12	.	.	PUNCT
inlawrev-2932	422	1	first	first	ADV
inlawrev-2932	422	2	,	,	PUNCT
inlawrev-2932	422	3	the	the	DET
inlawrev-2932	422	4	taxpayer	taxpayer	NOUN
inlawrev-2932	422	5	may	may	AUX
inlawrev-2932	422	6	argue	argue	VERB
inlawrev-2932	422	7	that	that	SCONJ
inlawrev-2932	422	8	congress	congress	PROPN
inlawrev-2932	422	9	intended	intend	VERB
inlawrev-2932	422	10	to	to	PART
inlawrev-2932	422	11	classify	classify	VERB
inlawrev-2932	422	12	share	share	NOUN
inlawrev-2932	422	13	leases	lease	NOUN
inlawrev-2932	422	14	as	as	ADV
inlawrev-2932	422	15	passive	passive	ADJ
inlawrev-2932	422	16	or	or	CCONJ
inlawrev-2932	422	17	nonpassive	nonpassive	NOUN
inlawrev-2932	422	18	using	use	VERB
inlawrev-2932	422	19	the	the	DET
inlawrev-2932	422	20	rules	rule	NOUN
inlawrev-2932	422	21	of	of	ADP
inlawrev-2932	422	22	prior	prior	ADJ
inlawrev-2932	422	23	law	law	NOUN
inlawrev-2932	422	24	.	.	PUNCT
inlawrev-2932	423	1	if	if	SCONJ
inlawrev-2932	423	2	there	there	PRON
inlawrev-2932	423	3	is	be	VERB
inlawrev-2932	423	4	no	no	DET
inlawrev-2932	423	5	material	material	ADJ
inlawrev-2932	423	6	participation	participation	NOUN
inlawrev-2932	423	7	,	,	PUNCT
inlawrev-2932	423	8	the	the	DET
inlawrev-2932	423	9	lease	lease	NOUN
inlawrev-2932	423	10	is	be	AUX
inlawrev-2932	423	11	rental	rental	ADJ
inlawrev-2932	423	12	real	real	ADJ
inlawrev-2932	423	13	estate	estate	NOUN
inlawrev-2932	423	14	and	and	CCONJ
inlawrev-2932	423	15	the	the	DET
inlawrev-2932	423	16	taxpayer	taxpayer	NOUN
inlawrev-2932	423	17	may	may	AUX
inlawrev-2932	423	18	qualify	qualify	VERB
inlawrev-2932	423	19	for	for	ADP
inlawrev-2932	423	20	the	the	DET
inlawrev-2932	423	21	$	$	SYM
inlawrev-2932	423	22	25,000	25,000	NUM
inlawrev-2932	423	23	exception	exception	NOUN
inlawrev-2932	423	24	.	.	PUNCT
inlawrev-2932	424	1	if	if	SCONJ
inlawrev-2932	424	2	the	the	DET
inlawrev-2932	424	3	first	first	ADJ
inlawrev-2932	424	4	argument	argument	NOUN
inlawrev-2932	424	5	fails	fail	VERB
inlawrev-2932	424	6	,	,	PUNCT
inlawrev-2932	424	7	the	the	DET
inlawrev-2932	424	8	taxpayer	taxpayer	NOUN
inlawrev-2932	424	9	may	may	AUX
inlawrev-2932	424	10	argue	argue	VERB
inlawrev-2932	424	11	that	that	SCONJ
inlawrev-2932	424	12	his	his	PRON
inlawrev-2932	424	13	or	or	CCONJ
inlawrev-2932	424	14	her	her	PRON
inlawrev-2932	424	15	remuneration	remuneration	NOUN
inlawrev-2932	424	16	from	from	ADP
inlawrev-2932	424	17	the	the	DET
inlawrev-2932	424	18	lease	lease	NOUN
inlawrev-2932	424	19	depends	depend	VERB
inlawrev-2932	424	20	less	less	ADJ
inlawrev-2932	424	21	on	on	ADP
inlawrev-2932	424	22	the	the	DET
inlawrev-2932	424	23	tenant	tenant	NOUN
inlawrev-2932	424	24	's	's	PART
inlawrev-2932	424	25	efforts	effort	NOUN
inlawrev-2932	424	26	,	,	PUNCT
inlawrev-2932	424	27	the	the	DET
inlawrev-2932	424	28	production	production	NOUN
inlawrev-2932	424	29	from	from	ADP
inlawrev-2932	424	30	the	the	DET
inlawrev-2932	424	31	land	land	NOUN
inlawrev-2932	424	32	,	,	PUNCT
inlawrev-2932	424	33	or	or	CCONJ
inlawrev-2932	424	34	the	the	DET
inlawrev-2932	424	35	results	result	NOUN
inlawrev-2932	424	36	of	of	ADP
inlawrev-2932	424	37	marketing	marketing	NOUN
inlawrev-2932	424	38	than	than	ADP
inlawrev-2932	424	39	the	the	DET
inlawrev-2932	424	40	50	50	NUM
inlawrev-2932	424	41	-	-	SYM
inlawrev-2932	424	42	50	50	NUM
inlawrev-2932	424	43	joint	joint	ADJ
inlawrev-2932	424	44	venture	venture	NOUN
inlawrev-2932	424	45	in	in	ADP
inlawrev-2932	424	46	example	example	NOUN
inlawrev-2932	424	47	8	8	NUM
inlawrev-2932	424	48	.	.	PUNCT
inlawrev-2932	425	1	therefore	therefore	ADV
inlawrev-2932	425	2	,	,	PUNCT
inlawrev-2932	425	3	the	the	DET
inlawrev-2932	425	4	share	share	NOUN
inlawrev-2932	425	5	lease	lease	NOUN
inlawrev-2932	425	6	is	be	AUX
inlawrev-2932	425	7	rental	rental	ADJ
inlawrev-2932	425	8	real	real	ADJ
inlawrev-2932	425	9	estate	estate	NOUN
inlawrev-2932	425	10	and	and	CCONJ
inlawrev-2932	425	11	qualifies	qualify	VERB
inlawrev-2932	425	12	for	for	ADP
inlawrev-2932	425	13	the	the	DET
inlawrev-2932	425	14	$	$	SYM
inlawrev-2932	425	15	25,000	25,000	NUM
inlawrev-2932	425	16	exception	exception	NOUN
inlawrev-2932	425	17	.	.	PUNCT
inlawrev-2932	426	1	viii	viii	ADJ
inlawrev-2932	426	2	.	.	PUNCT
inlawrev-2932	427	1	rent	rent	NOUN
inlawrev-2932	427	2	paid	pay	VERB
inlawrev-2932	427	3	to	to	ADP
inlawrev-2932	427	4	a	a	DET
inlawrev-2932	427	5	spouse	spouse	NOUN
inlawrev-2932	427	6	a.	a.	NOUN
inlawrev-2932	427	7	introduction	introduction	NOUN
inlawrev-2932	427	8	one	one	NUM
inlawrev-2932	427	9	means	mean	NOUN
inlawrev-2932	427	10	of	of	ADP
inlawrev-2932	427	11	reducing	reduce	VERB
inlawrev-2932	427	12	a	a	DET
inlawrev-2932	427	13	farm	farm	NOUN
inlawrev-2932	427	14	family	family	NOUN
inlawrev-2932	427	15	's	's	PART
inlawrev-2932	427	16	social	social	ADJ
inlawrev-2932	427	17	security	security	NOUN
inlawrev-2932	427	18	taxes	taxis	NOUN
inlawrev-2932	427	19	is	be	AUX
inlawrev-2932	427	20	to	to	PART
inlawrev-2932	427	21	pay	pay	VERB
inlawrev-2932	427	22	rent	rent	NOUN
inlawrev-2932	427	23	to	to	ADP
inlawrev-2932	427	24	the	the	DET
inlawrev-2932	427	25	nonfarming	nonfarming	NOUN
inlawrev-2932	427	26	spouse	spouse	NOUN
inlawrev-2932	427	27	for	for	ADP
inlawrev-2932	427	28	the	the	DET
inlawrev-2932	427	29	spouse	spouse	NOUN
inlawrev-2932	427	30	's	's	PART
inlawrev-2932	427	31	share	share	NOUN
inlawrev-2932	427	32	of	of	ADP
inlawrev-2932	427	33	the	the	DET
inlawrev-2932	427	34	farm	farm	NOUN
inlawrev-2932	427	35	property	property	NOUN
inlawrev-2932	427	36	.	.	PUNCT
inlawrev-2932	428	1	98	98	NUM
inlawrev-2932	428	2	.	.	NOUN
inlawrev-2932	428	3	49	49	NUM
inlawrev-2932	428	4	tax	tax	NOUN
inlawrev-2932	428	5	notes	note	NOUN
inlawrev-2932	428	6	1587	1587	NUM
inlawrev-2932	428	7	,	,	PUNCT
inlawrev-2932	428	8	1588	1588	NUM
inlawrev-2932	428	9	(	(	PUNCT
inlawrev-2932	428	10	dec	dec	PROPN
inlawrev-2932	428	11	.	.	PROPN
inlawrev-2932	428	12	31	31	NUM
inlawrev-2932	428	13	,	,	PUNCT
inlawrev-2932	428	14	1990	1990	NUM
inlawrev-2932	428	15	)	)	PUNCT
inlawrev-2932	428	16	.	.	PUNCT
inlawrev-2932	429	1	99	99	NUM
inlawrev-2932	429	2	.	.	PUNCT
inlawrev-2932	430	1	see	see	VERB
inlawrev-2932	430	2	supra	supra	PROPN
inlawrev-2932	430	3	note	note	PROPN
inlawrev-2932	430	4	97	97	NUM
inlawrev-2932	430	5	,	,	PUNCT
inlawrev-2932	430	6	at	at	ADP
inlawrev-2932	430	7	93	93	NUM
inlawrev-2932	430	8	-	-	SYM
inlawrev-2932	430	9	96	96	NUM
inlawrev-2932	430	10	.	.	NOUN
inlawrev-2932	431	1	1444	1444	NUM
inlawrev-2932	431	2	indiana	indiana	PROPN
inlawrev-2932	431	3	law	law	PROPN
inlawrev-2932	431	4	review	review	NOUN
inlawrev-2932	432	1	[	[	X
inlawrev-2932	432	2	vol	vol	NOUN
inlawrev-2932	432	3	.	.	PUNCT
inlawrev-2932	433	1	24:1429	24:1429	NUM
inlawrev-2932	433	2	the	the	DET
inlawrev-2932	433	3	rent	rent	NOUN
inlawrev-2932	433	4	paid	pay	VERB
inlawrev-2932	433	5	is	be	AUX
inlawrev-2932	433	6	deducted	deduct	VERB
inlawrev-2932	433	7	on	on	ADP
inlawrev-2932	433	8	the	the	DET
inlawrev-2932	433	9	farmer	farmer	NOUN
inlawrev-2932	433	10	's	's	PART
inlawrev-2932	433	11	schedule	schedule	NOUN
inlawrev-2932	433	12	f	f	NOUN
inlawrev-2932	433	13	,	,	PUNCT
inlawrev-2932	433	14	and	and	CCONJ
inlawrev-2932	433	15	therefore	therefore	ADV
inlawrev-2932	433	16	reduces	reduce	VERB
inlawrev-2932	433	17	self	self	NOUN
inlawrev-2932	433	18	-	-	PUNCT
inlawrev-2932	433	19	employment	employment	NOUN
inlawrev-2932	433	20	taxes	taxis	NOUN
inlawrev-2932	433	21	.	.	PUNCT
inlawrev-2932	434	1	additionally	additionally	ADV
inlawrev-2932	434	2	,	,	PUNCT
inlawrev-2932	434	3	if	if	SCONJ
inlawrev-2932	434	4	the	the	DET
inlawrev-2932	434	5	farmer	farmer	NOUN
inlawrev-2932	434	6	's	's	PART
inlawrev-2932	434	7	spouse	spouse	NOUN
inlawrev-2932	434	8	does	do	AUX
inlawrev-2932	434	9	not	not	PART
inlawrev-2932	434	10	materially	materially	ADV
inlawrev-2932	434	11	participate	participate	VERB
inlawrev-2932	434	12	in	in	ADP
inlawrev-2932	434	13	the	the	DET
inlawrev-2932	434	14	farm	farm	NOUN
inlawrev-2932	434	15	business	business	NOUN
inlawrev-2932	434	16	,	,	PUNCT
inlawrev-2932	434	17	the	the	DET
inlawrev-2932	434	18	new	new	ADJ
inlawrev-2932	434	19	rental	rental	ADJ
inlawrev-2932	434	20	income	income	NOUN
inlawrev-2932	434	21	is	be	AUX
inlawrev-2932	434	22	reported	report	VERB
inlawrev-2932	434	23	on	on	ADP
inlawrev-2932	434	24	schedule	schedule	NOUN
inlawrev-2932	434	25	e	e	NOUN
inlawrev-2932	434	26	,	,	PUNCT
inlawrev-2932	434	27	and	and	CCONJ
inlawrev-2932	434	28	therefore	therefore	ADV
inlawrev-2932	434	29	is	be	AUX
inlawrev-2932	434	30	not	not	PART
inlawrev-2932	434	31	subject	subject	ADJ
inlawrev-2932	434	32	to	to	ADP
inlawrev-2932	434	33	self	self	NOUN
inlawrev-2932	434	34	-	-	PUNCT
inlawrev-2932	434	35	employment	employment	NOUN
inlawrev-2932	434	36	taxes	taxis	NOUN
inlawrev-2932	434	37	.	.	PUNCT
inlawrev-2932	435	1	the	the	DET
inlawrev-2932	435	2	i.r.s	i.r.s	PROPN
inlawrev-2932	435	3	.	.	PUNCT
inlawrev-2932	435	4	has	have	AUX
inlawrev-2932	435	5	attacked	attack	VERB
inlawrev-2932	435	6	this	this	DET
inlawrev-2932	435	7	means	mean	NOUN
inlawrev-2932	435	8	of	of	ADP
inlawrev-2932	435	9	reducing	reduce	VERB
inlawrev-2932	435	10	social	social	ADJ
inlawrev-2932	435	11	security	security	NOUN
inlawrev-2932	435	12	taxes	taxis	NOUN
inlawrev-2932	435	13	in	in	ADP
inlawrev-2932	435	14	the	the	DET
inlawrev-2932	435	15	course	course	NOUN
inlawrev-2932	435	16	of	of	ADP
inlawrev-2932	435	17	auditing	audit	VERB
inlawrev-2932	435	18	farm	farm	NOUN
inlawrev-2932	435	19	income	income	NOUN
inlawrev-2932	435	20	tax	tax	NOUN
inlawrev-2932	435	21	returns	return	NOUN
inlawrev-2932	435	22	.	.	PUNCT
inlawrev-2932	436	1	two	two	NUM
inlawrev-2932	436	2	arguments	argument	NOUN
inlawrev-2932	436	3	against	against	ADP
inlawrev-2932	436	4	allowing	allow	VERB
inlawrev-2932	436	5	the	the	DET
inlawrev-2932	436	6	deduction	deduction	NOUN
inlawrev-2932	436	7	of	of	ADP
inlawrev-2932	436	8	rent	rent	NOUN
inlawrev-2932	436	9	paid	pay	VERB
inlawrev-2932	436	10	to	to	ADP
inlawrev-2932	436	11	a	a	DET
inlawrev-2932	436	12	spouse	spouse	NOUN
inlawrev-2932	436	13	exist	exist	NOUN
inlawrev-2932	436	14	.	.	PUNCT
inlawrev-2932	437	1	first	first	ADV
inlawrev-2932	437	2	,	,	PUNCT
inlawrev-2932	437	3	the	the	DET
inlawrev-2932	437	4	i.r.s	i.r.s	PROPN
inlawrev-2932	437	5	.	.	PUNCT
inlawrev-2932	437	6	argues	argue	VERB
inlawrev-2932	437	7	that	that	SCONJ
inlawrev-2932	437	8	the	the	DET
inlawrev-2932	437	9	rent	rent	NOUN
inlawrev-2932	437	10	agreement	agreement	NOUN
inlawrev-2932	437	11	is	be	AUX
inlawrev-2932	437	12	not	not	PART
inlawrev-2932	437	13	an	an	DET
inlawrev-2932	437	14	arm	arm	NOUN
inlawrev-2932	437	15	's	's	PART
inlawrev-2932	437	16	length	length	NOUN
inlawrev-2932	437	17	transaction	transaction	NOUN
inlawrev-2932	437	18	,	,	PUNCT
inlawrev-2932	437	19	and	and	CCONJ
inlawrev-2932	437	20	therefore	therefore	ADV
inlawrev-2932	437	21	is	be	AUX
inlawrev-2932	437	22	not	not	PART
inlawrev-2932	437	23	deductible.*^	deductible.*^	PROPN
inlawrev-2932	437	24	second	second	NOUN
inlawrev-2932	437	25	,	,	PUNCT
inlawrev-2932	437	26	the	the	DET
inlawrev-2932	437	27	i.r.s	i.r.s	PROPN
inlawrev-2932	437	28	.	.	PUNCT
inlawrev-2932	437	29	argues	argue	VERB
inlawrev-2932	437	30	that	that	SCONJ
inlawrev-2932	437	31	the	the	DET
inlawrev-2932	437	32	rent	rent	NOUN
inlawrev-2932	437	33	-	-	PUNCT
inlawrev-2932	437	34	paying	pay	VERB
inlawrev-2932	437	35	farmer	farmer	NOUN
inlawrev-2932	437	36	has	have	VERB
inlawrev-2932	437	37	"	"	PUNCT
inlawrev-2932	437	38	equity	equity	NOUN
inlawrev-2932	437	39	"	"	PUNCT
inlawrev-2932	437	40	in	in	ADP
inlawrev-2932	437	41	the	the	DET
inlawrev-2932	437	42	property	property	NOUN
inlawrev-2932	437	43	,	,	PUNCT
inlawrev-2932	437	44	and	and	CCONJ
inlawrev-2932	437	45	therefore	therefore	ADV
inlawrev-2932	437	46	can	can	AUX
inlawrev-2932	437	47	not	not	PART
inlawrev-2932	437	48	deduct	deduct	VERB
inlawrev-2932	437	49	the	the	DET
inlawrev-2932	437	50	rent	rent	NOUN
inlawrev-2932	437	51	.	.	PUNCT
inlawrev-2932	438	1	'o	'o	PART
inlawrev-2932	439	1	'	'	PUNCT
inlawrev-2932	439	2	b.	b.	PROPN
inlawrev-2932	439	3	rebutting	rebut	VERB
inlawrev-2932	439	4	the	the	DET
inlawrev-2932	439	5	arm	arm	NOUN
inlawrev-2932	439	6	's	's	PART
inlawrev-2932	439	7	length	length	NOUN
inlawrev-2932	439	8	argument	argument	NOUN
inlawrev-2932	439	9	the	the	DET
inlawrev-2932	439	10	i.r.s	i.r.s	PROPN
inlawrev-2932	439	11	.	.	PUNCT
inlawrev-2932	439	12	's	's	PART
inlawrev-2932	439	13	first	first	ADJ
inlawrev-2932	439	14	argument	argument	NOUN
inlawrev-2932	439	15	,	,	PUNCT
inlawrev-2932	439	16	that	that	SCONJ
inlawrev-2932	439	17	paying	pay	VERB
inlawrev-2932	439	18	rent	rent	NOUN
inlawrev-2932	439	19	to	to	ADP
inlawrev-2932	439	20	a	a	DET
inlawrev-2932	439	21	spouse	spouse	NOUN
inlawrev-2932	439	22	is	be	AUX
inlawrev-2932	439	23	not	not	PART
inlawrev-2932	439	24	an	an	DET
inlawrev-2932	439	25	arm	arm	NOUN
inlawrev-2932	439	26	's	's	PART
inlawrev-2932	439	27	length	length	NOUN
inlawrev-2932	439	28	transaction	transaction	NOUN
inlawrev-2932	439	29	,	,	PUNCT
inlawrev-2932	439	30	confuses	confuse	VERB
inlawrev-2932	439	31	the	the	DET
inlawrev-2932	439	32	existence	existence	NOUN
inlawrev-2932	439	33	of	of	ADP
inlawrev-2932	439	34	control	control	NOUN
inlawrev-2932	439	35	with	with	ADP
inlawrev-2932	439	36	the	the	DET
inlawrev-2932	439	37	use	use	NOUN
inlawrev-2932	439	38	of	of	ADP
inlawrev-2932	439	39	the	the	DET
inlawrev-2932	439	40	control	control	NOUN
inlawrev-2932	439	41	to	to	PART
inlawrev-2932	439	42	distort	distort	VERB
inlawrev-2932	439	43	the	the	DET
inlawrev-2932	439	44	meaning	meaning	NOUN
inlawrev-2932	439	45	of	of	ADP
inlawrev-2932	439	46	income	income	NOUN
inlawrev-2932	439	47	.	.	PUNCT
inlawrev-2932	440	1	the	the	DET
inlawrev-2932	440	2	i.r.s	i.r.s	PROPN
inlawrev-2932	440	3	.	.	PUNCT
inlawrev-2932	441	1	regulation	regulation	NOUN
inlawrev-2932	441	2	dealing	deal	VERB
inlawrev-2932	441	3	with	with	ADP
inlawrev-2932	441	4	the	the	DET
inlawrev-2932	441	5	allocation	allocation	NOUN
inlawrev-2932	441	6	of	of	ADP
inlawrev-2932	441	7	income	income	NOUN
inlawrev-2932	441	8	and	and	CCONJ
inlawrev-2932	441	9	deductions	deduction	NOUN
inlawrev-2932	441	10	among	among	ADP
inlawrev-2932	441	11	taxpayers	taxpayer	NOUN
inlawrev-2932	441	12	states	state	NOUN
inlawrev-2932	441	13	:	:	PUNCT
inlawrev-2932	441	14	"	"	PUNCT
inlawrev-2932	441	15	the	the	DET
inlawrev-2932	441	16	standard	standard	NOUN
inlawrev-2932	441	17	to	to	PART
inlawrev-2932	441	18	be	be	AUX
inlawrev-2932	441	19	applied	apply	VERB
inlawrev-2932	441	20	in	in	ADP
inlawrev-2932	441	21	every	every	DET
inlawrev-2932	441	22	case	case	NOUN
inlawrev-2932	441	23	is	be	AUX
inlawrev-2932	441	24	that	that	PRON
inlawrev-2932	441	25	of	of	ADP
inlawrev-2932	441	26	an	an	DET
inlawrev-2932	441	27	uncontrolled	uncontrolled	ADJ
inlawrev-2932	441	28	taxpayer	taxpayer	NOUN
inlawrev-2932	441	29	dealing	deal	VERB
inlawrev-2932	441	30	at	at	ADP
inlawrev-2932	441	31	arm	arm	NOUN
inlawrev-2932	441	32	's	's	PART
inlawrev-2932	441	33	length	length	NOUN
inlawrev-2932	441	34	with	with	ADP
inlawrev-2932	441	35	another	another	DET
inlawrev-2932	441	36	uncontrolled	uncontrolled	ADJ
inlawrev-2932	441	37	taxpayer	taxpayer	NOUN
inlawrev-2932	441	38	.	.	PUNCT
inlawrev-2932	442	1	"	"	PUNCT
inlawrev-2932	442	2	*	*	PUNCT
inlawrev-2932	442	3	°	°	NOUN
inlawrev-2932	442	4	^	^	PUNCT
inlawrev-2932	442	5	thus	thus	ADV
inlawrev-2932	442	6	,	,	PUNCT
inlawrev-2932	442	7	with	with	ADP
inlawrev-2932	442	8	rent	rent	NOUN
inlawrev-2932	442	9	paid	pay	VERB
inlawrev-2932	442	10	to	to	ADP
inlawrev-2932	442	11	a	a	DET
inlawrev-2932	442	12	spoiise	spoiise	NOUN
inlawrev-2932	442	13	,	,	PUNCT
inlawrev-2932	442	14	the	the	DET
inlawrev-2932	442	15	issue	issue	NOUN
inlawrev-2932	442	16	is	be	AUX
inlawrev-2932	442	17	whether	whether	SCONJ
inlawrev-2932	442	18	the	the	DET
inlawrev-2932	442	19	same	same	ADJ
inlawrev-2932	442	20	rent	rent	NOUN
inlawrev-2932	442	21	would	would	AUX
inlawrev-2932	442	22	have	have	AUX
inlawrev-2932	442	23	been	be	AUX
inlawrev-2932	442	24	paid	pay	VERB
inlawrev-2932	442	25	to	to	ADP
inlawrev-2932	442	26	an	an	DET
inlawrev-2932	442	27	unrelated	unrelated	ADJ
inlawrev-2932	442	28	taxpayer	taxpayer	NOUN
inlawrev-2932	442	29	.	.	PUNCT
inlawrev-2932	443	1	in	in	ADP
inlawrev-2932	443	2	other	other	ADJ
inlawrev-2932	443	3	words	word	NOUN
inlawrev-2932	443	4	,	,	PUNCT
inlawrev-2932	443	5	if	if	SCONJ
inlawrev-2932	443	6	the	the	DET
inlawrev-2932	443	7	rent	rent	NOUN
inlawrev-2932	443	8	claimed	claim	VERB
inlawrev-2932	443	9	as	as	ADP
inlawrev-2932	443	10	a	a	DET
inlawrev-2932	443	11	deduction	deduction	NOUN
inlawrev-2932	443	12	is	be	AUX
inlawrev-2932	443	13	a	a	DET
inlawrev-2932	443	14	fair	fair	ADJ
inlawrev-2932	443	15	rental	rental	ADJ
inlawrev-2932	443	16	rate	rate	NOUN
inlawrev-2932	443	17	for	for	ADP
inlawrev-2932	443	18	the	the	DET
inlawrev-2932	443	19	spouse	spouse	NOUN
inlawrev-2932	443	20	's	's	PART
inlawrev-2932	443	21	interest	interest	NOUN
inlawrev-2932	443	22	in	in	ADP
inlawrev-2932	443	23	the	the	DET
inlawrev-2932	443	24	property	property	NOUN
inlawrev-2932	443	25	,	,	PUNCT
inlawrev-2932	443	26	the	the	DET
inlawrev-2932	443	27	farm	farm	NOUN
inlawrev-2932	443	28	operator	operator	NOUN
inlawrev-2932	443	29	may	may	AUX
inlawrev-2932	443	30	deduct	deduct	VERB
inlawrev-2932	443	31	it	it	PRON
inlawrev-2932	443	32	.	.	PUNCT
inlawrev-2932	444	1	in	in	ADP
inlawrev-2932	444	2	several	several	ADJ
inlawrev-2932	444	3	cases	case	NOUN
inlawrev-2932	444	4	supporting	support	VERB
inlawrev-2932	444	5	this	this	DET
inlawrev-2932	444	6	reasoning	reasoning	NOUN
inlawrev-2932	444	7	,	,	PUNCT
inlawrev-2932	444	8	courts	court	NOUN
inlawrev-2932	444	9	have	have	AUX
inlawrev-2932	444	10	held	hold	VERB
inlawrev-2932	444	11	that	that	PRON
inlawrev-2932	444	12	rent	rent	NOUN
inlawrev-2932	444	13	paid	pay	VERB
inlawrev-2932	444	14	to	to	ADP
inlawrev-2932	444	15	a	a	DET
inlawrev-2932	444	16	married	married	ADJ
inlawrev-2932	444	17	couple	couple	NOUN
inlawrev-2932	444	18	who	who	PRON
inlawrev-2932	444	19	owned	own	VERB
inlawrev-2932	444	20	property	property	NOUN
inlawrev-2932	444	21	as	as	SCONJ
inlawrev-2932	444	22	joint	joint	ADJ
inlawrev-2932	444	23	tenants	tenant	NOUN
inlawrev-2932	444	24	is	be	AUX
inlawrev-2932	444	25	divided	divide	VERB
inlawrev-2932	444	26	between	between	ADP
inlawrev-2932	444	27	the	the	DET
inlawrev-2932	444	28	spouses	spouse	NOUN
inlawrev-2932	444	29	for	for	ADP
inlawrev-2932	444	30	purposes	purpose	NOUN
inlawrev-2932	444	31	of	of	ADP
inlawrev-2932	444	32	federal	federal	ADJ
inlawrev-2932	444	33	income	income	NOUN
inlawrev-2932	444	34	taxes	taxis	NOUN
inlawrev-2932	444	35	.	.	PUNCT
inlawrev-2932	445	1	'	'	PUNCT
inlawrev-2932	445	2	^^	^^	PUNCT
inlawrev-2932	445	3	similarly	similarly	ADV
inlawrev-2932	445	4	,	,	PUNCT
inlawrev-2932	445	5	courts	court	NOUN
inlawrev-2932	445	6	have	have	AUX
inlawrev-2932	445	7	held	hold	VERB
inlawrev-2932	445	8	that	that	SCONJ
inlawrev-2932	445	9	interest	interest	NOUN
inlawrev-2932	445	10	earned	earn	VERB
inlawrev-2932	445	11	on	on	ADP
inlawrev-2932	445	12	a	a	DET
inlawrev-2932	445	13	note	note	NOUN
inlawrev-2932	445	14	held	hold	VERB
inlawrev-2932	445	15	jointly	jointly	ADV
inlawrev-2932	445	16	by	by	ADP
inlawrev-2932	445	17	husband	husband	NOUN
inlawrev-2932	445	18	and	and	CCONJ
inlawrev-2932	445	19	wife	wife	NOUN
inlawrev-2932	445	20	is	be	AUX
inlawrev-2932	445	21	to	to	PART
inlawrev-2932	445	22	be	be	AUX
inlawrev-2932	445	23	divided	divide	VERB
inlawrev-2932	445	24	between	between	ADP
inlawrev-2932	445	25	them.*^	them.*^	PROPN
inlawrev-2932	445	26	in	in	ADP
inlawrev-2932	445	27	a	a	DET
inlawrev-2932	445	28	few	few	ADJ
inlawrev-2932	445	29	cases	case	NOUN
inlawrev-2932	445	30	,	,	PUNCT
inlawrev-2932	445	31	however	however	ADV
inlawrev-2932	445	32	,	,	PUNCT
inlawrev-2932	445	33	courts	court	NOUN
inlawrev-2932	445	34	have	have	AUX
inlawrev-2932	445	35	ignored	ignore	VERB
inlawrev-2932	445	36	state	state	NOUN
inlawrev-2932	445	37	law	law	NOUN
inlawrev-2932	445	38	,	,	PUNCT
inlawrev-2932	445	39	and	and	CCONJ
inlawrev-2932	445	40	have	have	AUX
inlawrev-2932	445	41	taxed	tax	VERB
inlawrev-2932	445	42	income	income	NOUN
inlawrev-2932	445	43	to	to	ADP
inlawrev-2932	445	44	the	the	DET
inlawrev-2932	445	45	party	party	NOUN
inlawrev-2932	445	46	who	who	PRON
inlawrev-2932	445	47	had	have	VERB
inlawrev-2932	445	48	"	"	PUNCT
inlawrev-2932	445	49	control	control	NOUN
inlawrev-2932	445	50	"	"	PUNCT
inlawrev-2932	445	51	of	of	ADP
inlawrev-2932	445	52	the	the	DET
inlawrev-2932	445	53	income	income	NOUN
inlawrev-2932	445	54	rather	rather	ADV
inlawrev-2932	445	55	than	than	ADP
inlawrev-2932	445	56	the	the	DET
inlawrev-2932	445	57	party	party	NOUN
inlawrev-2932	445	58	who	who	PRON
inlawrev-2932	445	59	had	have	VERB
inlawrev-2932	445	60	legal	legal	ADJ
inlawrev-2932	445	61	title	title	NOUN
inlawrev-2932	445	62	to	to	ADP
inlawrev-2932	445	63	the	the	DET
inlawrev-2932	445	64	income	income	NOUN
inlawrev-2932	445	65	.	.	PUNCT
inlawrev-2932	446	1	'	'	PUNCT
inlawrev-2932	446	2	^^	^^	PUNCT
inlawrev-2932	446	3	in	in	ADP
inlawrev-2932	446	4	those	those	DET
inlawrev-2932	446	5	cases	case	NOUN
inlawrev-2932	446	6	,	,	PUNCT
inlawrev-2932	446	7	however	however	ADV
inlawrev-2932	446	8	,	,	PUNCT
inlawrev-2932	446	9	the	the	DET
inlawrev-2932	446	10	taxpayer	taxpayer	NOUN
inlawrev-2932	446	11	in	in	ADP
inlawrev-2932	446	12	"	"	PUNCT
inlawrev-2932	446	13	control	control	NOUN
inlawrev-2932	446	14	"	"	PUNCT
inlawrev-2932	446	15	had	have	AUX
inlawrev-2932	446	16	made	make	VERB
inlawrev-2932	446	17	a	a	DET
inlawrev-2932	446	18	gift	gift	NOUN
inlawrev-2932	446	19	to	to	ADP
inlawrev-2932	446	20	the	the	DET
inlawrev-2932	446	21	other	other	ADJ
inlawrev-2932	446	22	taxpayer	taxpayer	NOUN
inlawrev-2932	446	23	.	.	PUNCT
inlawrev-2932	447	1	'	'	PUNCT
inlawrev-2932	447	2	^^	^^	NUM
inlawrev-2932	447	3	100	100	NUM
inlawrev-2932	447	4	.	.	PUNCT
inlawrev-2932	448	1	see	see	VERB
inlawrev-2932	448	2	i.r.c	i.r.c	NOUN
inlawrev-2932	448	3	.	.	PUNCT
inlawrev-2932	449	1	§	§	PROPN
inlawrev-2932	449	2	482	482	NUM
inlawrev-2932	449	3	(	(	PUNCT
inlawrev-2932	449	4	1988	1988	NUM
inlawrev-2932	449	5	)	)	PUNCT
inlawrev-2932	449	6	(	(	PUNCT
inlawrev-2932	449	7	secretary	secretary	NOUN
inlawrev-2932	449	8	given	give	VERB
inlawrev-2932	449	9	power	power	NOUN
inlawrev-2932	449	10	to	to	PART
inlawrev-2932	449	11	"	"	PUNCT
inlawrev-2932	449	12	distribute	distribute	VERB
inlawrev-2932	449	13	,	,	PUNCT
inlawrev-2932	449	14	apportion	apportion	NOUN
inlawrev-2932	449	15	,	,	PUNCT
inlawrev-2932	449	16	or	or	CCONJ
inlawrev-2932	449	17	allocate	allocate	VERB
inlawrev-2932	449	18	.	.	PUNCT
inlawrev-2932	449	19	.	.	PUNCT
inlawrev-2932	449	20	.	.	PUNCT
inlawrev-2932	450	1	deductions	deduction	NOUN
inlawrev-2932	450	2	"	"	PUNCT
inlawrev-2932	450	3	if	if	SCONJ
inlawrev-2932	450	4	it	it	PRON
inlawrev-2932	450	5	is	be	AUX
inlawrev-2932	450	6	determined	determined	ADJ
inlawrev-2932	450	7	that	that	SCONJ
inlawrev-2932	450	8	it	it	PRON
inlawrev-2932	450	9	is	be	AUX
inlawrev-2932	450	10	necessary	necessary	ADJ
inlawrev-2932	450	11	to	to	PART
inlawrev-2932	450	12	prevent	prevent	VERB
inlawrev-2932	450	13	tax	tax	NOUN
inlawrev-2932	450	14	evasion	evasion	NOUN
inlawrev-2932	450	15	or	or	CCONJ
inlawrev-2932	450	16	to	to	AUX
inlawrev-2932	450	17	more	more	ADV
inlawrev-2932	450	18	clearly	clearly	ADV
inlawrev-2932	450	19	reflect	reflect	VERB
inlawrev-2932	450	20	the	the	DET
inlawrev-2932	450	21	income	income	NOUN
inlawrev-2932	450	22	of	of	ADP
inlawrev-2932	450	23	the	the	DET
inlawrev-2932	450	24	parties	party	NOUN
inlawrev-2932	450	25	)	)	PUNCT
inlawrev-2932	450	26	.	.	PUNCT
inlawrev-2932	451	1	101	101	NUM
inlawrev-2932	451	2	.	.	PUNCT
inlawrev-2932	452	1	see	see	VERB
inlawrev-2932	452	2	i	i	PRON
inlawrev-2932	452	3	d.	d.	PROPN
inlawrev-2932	452	4	§	§	PROPN
inlawrev-2932	452	5	162(a)(3	162(a)(3	NUM
inlawrev-2932	452	6	)	)	PUNCT
inlawrev-2932	452	7	(	(	PUNCT
inlawrev-2932	452	8	rent	rent	NOUN
inlawrev-2932	452	9	may	may	AUX
inlawrev-2932	452	10	be	be	AUX
inlawrev-2932	452	11	claimed	claim	VERB
inlawrev-2932	452	12	as	as	ADP
inlawrev-2932	452	13	deduction	deduction	NOUN
inlawrev-2932	452	14	when	when	SCONJ
inlawrev-2932	452	15	paid	pay	VERB
inlawrev-2932	452	16	on	on	ADP
inlawrev-2932	452	17	"	"	PUNCT
inlawrev-2932	452	18	property	property	NOUN
inlawrev-2932	452	19	...	...	PUNCT
inlawrev-2932	452	20	in	in	ADP
inlawrev-2932	452	21	which	which	PRON
inlawrev-2932	452	22	[	[	X
inlawrev-2932	452	23	the	the	DET
inlawrev-2932	452	24	taxpayer	taxpayer	NOUN
inlawrev-2932	452	25	]	]	PUNCT
inlawrev-2932	452	26	has	have	VERB
inlawrev-2932	452	27	no	no	DET
inlawrev-2932	452	28	equity	equity	NOUN
inlawrev-2932	452	29	"	"	PUNCT
inlawrev-2932	452	30	)	)	PUNCT
inlawrev-2932	452	31	.	.	PUNCT
inlawrev-2932	453	1	102	102	NUM
inlawrev-2932	453	2	.	.	PUNCT
inlawrev-2932	454	1	treas	treas	PROPN
inlawrev-2932	454	2	.	.	PUNCT
inlawrev-2932	455	1	reg	reg	PROPN
inlawrev-2932	455	2	.	.	PUNCT
inlawrev-2932	456	1	§	§	PROPN
inlawrev-2932	456	2	1.482	1.482	NUM
inlawrev-2932	456	3	-	-	PUNCT
inlawrev-2932	456	4	l(b)(l	l(b)(l	NOUN
inlawrev-2932	456	5	)	)	PUNCT
inlawrev-2932	456	6	(	(	PUNCT
inlawrev-2932	456	7	as	as	SCONJ
inlawrev-2932	456	8	amended	amend	VERB
inlawrev-2932	456	9	in	in	ADP
inlawrev-2932	456	10	1968	1968	NUM
inlawrev-2932	456	11	)	)	PUNCT
inlawrev-2932	456	12	.	.	PUNCT
inlawrev-2932	457	1	103	103	NUM
inlawrev-2932	457	2	.	.	PUNCT
inlawrev-2932	458	1	see	see	VERB
inlawrev-2932	458	2	,	,	PUNCT
inlawrev-2932	458	3	e.g.	e.g.	ADV
inlawrev-2932	458	4	,	,	PUNCT
inlawrev-2932	458	5	tracy	tracy	PROPN
inlawrev-2932	458	6	v.	v.	PROPN
inlawrev-2932	458	7	commissioner	commissioner	PROPN
inlawrev-2932	458	8	,	,	PUNCT
inlawrev-2932	458	9	25	25	NUM
inlawrev-2932	458	10	b.t.a	b.t.a	NOUN
inlawrev-2932	458	11	.	.	PROPN
inlawrev-2932	458	12	1055	1055	NUM
inlawrev-2932	458	13	(	(	PUNCT
inlawrev-2932	458	14	1932	1932	NUM
inlawrev-2932	458	15	)	)	PUNCT
inlawrev-2932	458	16	,	,	PUNCT
inlawrev-2932	458	17	rev'd	rev'd	VERB
inlawrev-2932	458	18	,	,	PUNCT
inlawrev-2932	458	19	70	70	NUM
inlawrev-2932	458	20	f.2d	f.2d	SYM
inlawrev-2932	458	21	93	93	NUM
inlawrev-2932	458	22	(	(	PUNCT
inlawrev-2932	458	23	6th	6th	ADJ
inlawrev-2932	458	24	cir	cir	NOUN
inlawrev-2932	458	25	.	.	PUNCT
inlawrev-2932	458	26	1934	1934	NUM
inlawrev-2932	458	27	)	)	PUNCT
inlawrev-2932	458	28	.	.	PUNCT
inlawrev-2932	459	1	104	104	X
inlawrev-2932	459	2	.	.	PUNCT
inlawrev-2932	460	1	see	see	VERB
inlawrev-2932	460	2	,	,	PUNCT
inlawrev-2932	460	3	e.g.	e.g.	ADV
inlawrev-2932	460	4	,	,	PUNCT
inlawrev-2932	460	5	haynes	haynes	PROPN
inlawrev-2932	460	6	v.	v.	PROPN
inlawrev-2932	460	7	commissioner	commissioner	PROPN
inlawrev-2932	460	8	,	,	PUNCT
inlawrev-2932	460	9	7	7	NUM
inlawrev-2932	460	10	b.t.a	b.t.a	NOUN
inlawrev-2932	460	11	.	.	PROPN
inlawrev-2932	460	12	465	465	NUM
inlawrev-2932	460	13	(	(	PUNCT
inlawrev-2932	460	14	1927	1927	NUM
inlawrev-2932	460	15	)	)	PUNCT
inlawrev-2932	460	16	.	.	PUNCT
inlawrev-2932	461	1	105	105	NUM
inlawrev-2932	461	2	.	.	PUNCT
inlawrev-2932	462	1	see	see	VERB
inlawrev-2932	462	2	,	,	PUNCT
inlawrev-2932	462	3	e.g.	e.g.	ADV
inlawrev-2932	462	4	,	,	PUNCT
inlawrev-2932	462	5	lannan	lannan	PROPN
inlawrev-2932	462	6	v.	v.	ADP
inlawrev-2932	462	7	kelm	kelm	PROPN
inlawrev-2932	462	8	,	,	PUNCT
inlawrev-2932	462	9	221	221	NUM
inlawrev-2932	462	10	f.2d	f.2d	NOUN
inlawrev-2932	462	11	725	725	NUM
inlawrev-2932	462	12	(	(	PUNCT
inlawrev-2932	462	13	8th	8th	ADJ
inlawrev-2932	462	14	cir	cir	NOUN
inlawrev-2932	462	15	.	.	PUNCT
inlawrev-2932	462	16	1955	1955	NUM
inlawrev-2932	462	17	)	)	PUNCT
inlawrev-2932	462	18	;	;	PUNCT
inlawrev-2932	462	19	white	white	PROPN
inlawrev-2932	462	20	v.	v.	ADP
inlawrev-2932	462	21	fitzpatrick	fitzpatrick	PROPN
inlawrev-2932	462	22	,	,	PUNCT
inlawrev-2932	462	23	193	193	NUM
inlawrev-2932	462	24	f.2d	f.2d	SYM
inlawrev-2932	462	25	398	398	NUM
inlawrev-2932	462	26	(	(	PUNCT
inlawrev-2932	462	27	2d	2d	NUM
inlawrev-2932	462	28	cir	cir	NOUN
inlawrev-2932	462	29	.	.	PUNCT
inlawrev-2932	462	30	1951	1951	NUM
inlawrev-2932	462	31	)	)	PUNCT
inlawrev-2932	462	32	.	.	PUNCT
inlawrev-2932	463	1	106	106	NUM
inlawrev-2932	463	2	.	.	PUNCT
inlawrev-2932	464	1	lannan	lannan	NOUN
inlawrev-2932	464	2	,	,	PUNCT
inlawrev-2932	464	3	221	221	NUM
inlawrev-2932	464	4	f.2d	f.2d	X
inlawrev-2932	464	5	at	at	ADP
inlawrev-2932	464	6	729	729	NUM
inlawrev-2932	464	7	-	-	SYM
inlawrev-2932	464	8	30	30	NUM
inlawrev-2932	464	9	;	;	PUNCT
inlawrev-2932	464	10	white	white	ADJ
inlawrev-2932	464	11	,	,	PUNCT
inlawrev-2932	464	12	193	193	NUM
inlawrev-2932	464	13	f.2d	f.2d	NOUN
inlawrev-2932	464	14	at	at	ADP
inlawrev-2932	464	15	400	400	NUM
inlawrev-2932	464	16	.	.	PUNCT
inlawrev-2932	464	17	1991	1991	NUM
inlawrev-2932	464	18	]	]	PUNCT
inlawrev-2932	464	19	agricultural	agricultural	ADJ
inlawrev-2932	464	20	taxation	taxation	NOUN
inlawrev-2932	464	21	1445	1445	NUM
inlawrev-2932	464	22	these	these	DET
inlawrev-2932	464	23	cases	case	NOUN
inlawrev-2932	464	24	in	in	ADP
inlawrev-2932	464	25	which	which	PRON
inlawrev-2932	464	26	courts	court	NOUN
inlawrev-2932	464	27	have	have	AUX
inlawrev-2932	464	28	ignored	ignore	VERB
inlawrev-2932	464	29	the	the	DET
inlawrev-2932	464	30	legal	legal	ADJ
inlawrev-2932	464	31	obligations	obligation	NOUN
inlawrev-2932	464	32	of	of	ADP
inlawrev-2932	464	33	the	the	DET
inlawrev-2932	464	34	parties	party	NOUN
inlawrev-2932	464	35	may	may	AUX
inlawrev-2932	464	36	be	be	AUX
inlawrev-2932	464	37	distinguished	distinguish	VERB
inlawrev-2932	464	38	by	by	ADP
inlawrev-2932	464	39	a	a	DET
inlawrev-2932	464	40	farmer	farmer	NOUN
inlawrev-2932	464	41	wishing	wish	VERB
inlawrev-2932	464	42	to	to	PART
inlawrev-2932	464	43	argue	argue	VERB
inlawrev-2932	464	44	that	that	SCONJ
inlawrev-2932	464	45	the	the	DET
inlawrev-2932	464	46	rent	rent	NOUN
inlawrev-2932	464	47	paid	pay	VERB
inlawrev-2932	464	48	to	to	ADP
inlawrev-2932	464	49	the	the	DET
inlawrev-2932	464	50	farmer	farmer	NOUN
inlawrev-2932	464	51	's	's	PART
inlawrev-2932	464	52	spouse	spouse	NOUN
inlawrev-2932	464	53	should	should	AUX
inlawrev-2932	464	54	be	be	AUX
inlawrev-2932	464	55	deductible	deductible	ADJ
inlawrev-2932	464	56	.	.	PUNCT
inlawrev-2932	465	1	first	first	ADV
inlawrev-2932	465	2	,	,	PUNCT
inlawrev-2932	465	3	many	many	ADJ
inlawrev-2932	465	4	farmers	farmer	NOUN
inlawrev-2932	465	5	may	may	AUX
inlawrev-2932	465	6	argue	argue	VERB
inlawrev-2932	465	7	that	that	SCONJ
inlawrev-2932	465	8	the	the	DET
inlawrev-2932	465	9	joint	joint	ADJ
inlawrev-2932	465	10	tenancy	tenancy	NOUN
inlawrev-2932	465	11	was	be	AUX
inlawrev-2932	465	12	not	not	PART
inlawrev-2932	465	13	created	create	VERB
inlawrev-2932	465	14	as	as	ADP
inlawrev-2932	465	15	a	a	DET
inlawrev-2932	465	16	gift	gift	NOUN
inlawrev-2932	465	17	.	.	PUNCT
inlawrev-2932	466	1	second	second	ADJ
inlawrev-2932	466	2	,	,	PUNCT
inlawrev-2932	466	3	those	those	DET
inlawrev-2932	466	4	cases	case	NOUN
inlawrev-2932	466	5	in	in	ADP
inlawrev-2932	466	6	which	which	PRON
inlawrev-2932	466	7	the	the	DET
inlawrev-2932	466	8	courts	court	NOUN
inlawrev-2932	466	9	have	have	AUX
inlawrev-2932	466	10	ignored	ignore	VERB
inlawrev-2932	466	11	the	the	DET
inlawrev-2932	466	12	legal	legal	ADJ
inlawrev-2932	466	13	obhgations	obhgation	NOUN
inlawrev-2932	466	14	of	of	ADP
inlawrev-2932	466	15	the	the	DET
inlawrev-2932	466	16	parties	party	NOUN
inlawrev-2932	466	17	arguably	arguably	ADV
inlawrev-2932	466	18	err	err	VERB
inlawrev-2932	466	19	in	in	ADP
inlawrev-2932	466	20	reassigning	reassign	VERB
inlawrev-2932	466	21	income	income	NOUN
inlawrev-2932	466	22	away	away	ADV
inlawrev-2932	466	23	from	from	ADP
inlawrev-2932	466	24	the	the	DET
inlawrev-2932	466	25	legal	legal	ADJ
inlawrev-2932	466	26	owner	owner	NOUN
inlawrev-2932	466	27	of	of	ADP
inlawrev-2932	466	28	an	an	DET
inlawrev-2932	466	29	asset	asset	NOUN
inlawrev-2932	466	30	that	that	PRON
inlawrev-2932	466	31	plays	play	VERB
inlawrev-2932	466	32	a	a	DET
inlawrev-2932	466	33	material	material	ADJ
inlawrev-2932	466	34	role	role	NOUN
inlawrev-2932	466	35	in	in	ADP
inlawrev-2932	466	36	generating	generate	VERB
inlawrev-2932	466	37	income	income	NOUN
inlawrev-2932	466	38	.	.	PUNCT
inlawrev-2932	466	39	^^	^^	PUNCT
inlawrev-2932	467	1	moreover	moreover	ADV
inlawrev-2932	467	2	,	,	PUNCT
inlawrev-2932	467	3	in	in	ADP
inlawrev-2932	467	4	attacking	attack	VERB
inlawrev-2932	467	5	payments	payment	NOUN
inlawrev-2932	467	6	made	make	VERB
inlawrev-2932	467	7	to	to	ADP
inlawrev-2932	467	8	a	a	DET
inlawrev-2932	467	9	joint	joint	ADJ
inlawrev-2932	467	10	tenant	tenant	NOUN
inlawrev-2932	467	11	,	,	PUNCT
inlawrev-2932	467	12	the	the	DET
inlawrev-2932	467	13	i.r.s	i.r.s	NOUN
inlawrev-2932	467	14	.	.	PUNCT
inlawrev-2932	467	15	adds	add	VERB
inlawrev-2932	467	16	to	to	ADP
inlawrev-2932	467	17	a	a	DET
inlawrev-2932	467	18	long	long	ADJ
inlawrev-2932	467	19	line	line	NOUN
inlawrev-2932	467	20	of	of	ADP
inlawrev-2932	467	21	failed	fail	VERB
inlawrev-2932	467	22	attempts	attempt	NOUN
inlawrev-2932	467	23	to	to	PART
inlawrev-2932	467	24	attack	attack	VERB
inlawrev-2932	467	25	payments	payment	NOUN
inlawrev-2932	467	26	to	to	ADP
inlawrev-2932	467	27	a	a	DET
inlawrev-2932	467	28	tenant	tenant	NOUN
inlawrev-2932	467	29	-	-	PUNCT
inlawrev-2932	467	30	incommon	incommon	ADJ
inlawrev-2932	467	31	,	,	PUNCT
inlawrev-2932	467	32	payments	payment	NOUN
inlawrev-2932	467	33	to	to	ADP
inlawrev-2932	467	34	a	a	DET
inlawrev-2932	467	35	partner	partner	NOUN
inlawrev-2932	467	36	of	of	ADP
inlawrev-2932	467	37	a	a	DET
inlawrev-2932	467	38	farm	farm	NOUN
inlawrev-2932	467	39	operated	operate	VERB
inlawrev-2932	467	40	as	as	ADP
inlawrev-2932	467	41	a	a	DET
inlawrev-2932	467	42	partnership	partnership	NOUN
inlawrev-2932	467	43	,	,	PUNCT
inlawrev-2932	467	44	'	'	PUNCT
inlawrev-2932	467	45	°	°	NOUN
inlawrev-2932	467	46	*	*	NOUN
inlawrev-2932	467	47	payments	payment	NOUN
inlawrev-2932	467	48	to	to	ADP
inlawrev-2932	467	49	a	a	DET
inlawrev-2932	467	50	shareholder	shareholder	NOUN
inlawrev-2932	467	51	of	of	ADP
inlawrev-2932	467	52	a	a	DET
inlawrev-2932	467	53	farm	farm	NOUN
inlawrev-2932	467	54	operated	operate	VERB
inlawrev-2932	467	55	by	by	ADP
inlawrev-2932	467	56	a	a	DET
inlawrev-2932	467	57	corporation	corporation	NOUN
inlawrev-2932	467	58	,	,	PUNCT
inlawrev-2932	467	59	and	and	CCONJ
inlawrev-2932	467	60	payments	payment	NOUN
inlawrev-2932	467	61	in	in	ADP
inlawrev-2932	467	62	many	many	ADJ
inlawrev-2932	467	63	other	other	ADJ
inlawrev-2932	467	64	related	relate	VERB
inlawrev-2932	467	65	-	-	PUNCT
inlawrev-2932	467	66	party	party	NOUN
inlawrev-2932	467	67	cases	case	NOUN
inlawrev-2932	467	68	.	.	PUNCT
inlawrev-2932	468	1	'	'	PUNCT
inlawrev-2932	468	2	^	^	PUNCT
inlawrev-2932	468	3	for	for	ADP
inlawrev-2932	468	4	instance	instance	NOUN
inlawrev-2932	468	5	,	,	PUNCT
inlawrev-2932	468	6	in	in	ADP
inlawrev-2932	468	7	interior	interior	PROPN
inlawrev-2932	468	8	securities	securities	PROPN
inlawrev-2932	468	9	corp	corp	PROPN
inlawrev-2932	468	10	.	.	PROPN
inlawrev-2932	469	1	v.	v.	PROPN
inlawrev-2932	469	2	commissioner^^^	commissioner^^^	PROPN
inlawrev-2932	470	1	the	the	DET
inlawrev-2932	470	2	court	court	NOUN
inlawrev-2932	470	3	rejected	reject	VERB
inlawrev-2932	470	4	the	the	DET
inlawrev-2932	470	5	commissioner	commissioner	NOUN
inlawrev-2932	470	6	's	's	PART
inlawrev-2932	470	7	arguments	argument	NOUN
inlawrev-2932	470	8	that	that	SCONJ
inlawrev-2932	470	9	a	a	DET
inlawrev-2932	470	10	partnership	partnership	NOUN
inlawrev-2932	470	11	was	be	AUX
inlawrev-2932	470	12	a	a	DET
inlawrev-2932	470	13	sham	sham	NOUN
inlawrev-2932	470	14	and	and	CCONJ
inlawrev-2932	470	15	that	that	SCONJ
inlawrev-2932	470	16	rental	rental	ADJ
inlawrev-2932	470	17	income	income	NOUN
inlawrev-2932	470	18	should	should	AUX
inlawrev-2932	470	19	be	be	AUX
inlawrev-2932	470	20	reallocated	reallocate	VERB
inlawrev-2932	470	21	under	under	ADP
inlawrev-2932	470	22	section	section	NOUN
inlawrev-2932	470	23	482.^^^	482.^^^	PROPN
inlawrev-2932	470	24	the	the	DET
inlawrev-2932	470	25	court	court	NOUN
inlawrev-2932	470	26	stated	state	VERB
inlawrev-2932	470	27	,	,	PUNCT
inlawrev-2932	470	28	"	"	PUNCT
inlawrev-2932	470	29	but	but	CCONJ
inlawrev-2932	470	30	common	common	ADJ
inlawrev-2932	470	31	control	control	NOUN
inlawrev-2932	470	32	alone	alone	ADV
inlawrev-2932	470	33	is	be	AUX
inlawrev-2932	470	34	not	not	PART
inlawrev-2932	470	35	sufficient	sufficient	ADJ
inlawrev-2932	470	36	to	to	PART
inlawrev-2932	470	37	justify	justify	VERB
inlawrev-2932	470	38	the	the	DET
inlawrev-2932	470	39	application	application	NOUN
inlawrev-2932	470	40	of	of	ADP
inlawrev-2932	470	41	this	this	DET
inlawrev-2932	470	42	section	section	NOUN
inlawrev-2932	470	43	.	.	PUNCT
inlawrev-2932	470	44	...	...	PUNCT
inlawrev-2932	471	1	it	it	PRON
inlawrev-2932	471	2	is	be	AUX
inlawrev-2932	471	3	only	only	ADV
inlawrev-2932	471	4	where	where	SCONJ
inlawrev-2932	471	5	there	there	PRON
inlawrev-2932	471	6	is	be	VERB
inlawrev-2932	471	7	a	a	DET
inlawrev-2932	471	8	shifting	shifting	NOUN
inlawrev-2932	471	9	of	of	ADP
inlawrev-2932	471	10	income	income	NOUN
inlawrev-2932	471	11	from	from	ADP
inlawrev-2932	471	12	one	one	NUM
inlawrev-2932	471	13	controlled	control	VERB
inlawrev-2932	471	14	unit	unit	NOUN
inlawrev-2932	471	15	to	to	ADP
inlawrev-2932	471	16	another	another	PRON
inlawrev-2932	471	17	that	that	SCONJ
inlawrev-2932	471	18	any	any	DET
inlawrev-2932	471	19	allocation	allocation	NOUN
inlawrev-2932	471	20	is	be	AUX
inlawrev-2932	471	21	justified	justify	VERB
inlawrev-2932	471	22	under	under	ADP
inlawrev-2932	471	23	section	section	NOUN
inlawrev-2932	471	24	482."^^^	482."^^^	NUM
inlawrev-2932	471	25	similarly	similarly	ADV
inlawrev-2932	471	26	,	,	PUNCT
inlawrev-2932	471	27	in	in	ADP
inlawrev-2932	471	28	two	two	NUM
inlawrev-2932	471	29	different	different	ADJ
inlawrev-2932	471	30	cases	case	NOUN
inlawrev-2932	471	31	involving	involve	VERB
inlawrev-2932	471	32	the	the	DET
inlawrev-2932	471	33	same	same	ADJ
inlawrev-2932	471	34	taxpayer	taxpayer	NOUN
inlawrev-2932	471	35	,	,	PUNCT
inlawrev-2932	471	36	^^^	^^^	ADP
inlawrev-2932	471	37	the	the	DET
inlawrev-2932	471	38	court	court	NOUN
inlawrev-2932	471	39	rejected	reject	VERB
inlawrev-2932	471	40	the	the	DET
inlawrev-2932	471	41	commissioner	commissioner	NOUN
inlawrev-2932	471	42	's	's	PART
inlawrev-2932	471	43	argument	argument	NOUN
inlawrev-2932	471	44	that	that	SCONJ
inlawrev-2932	471	45	rental	rental	ADJ
inlawrev-2932	471	46	income	income	NOUN
inlawrev-2932	471	47	should	should	AUX
inlawrev-2932	471	48	be	be	AUX
inlawrev-2932	471	49	reallocated	reallocate	VERB
inlawrev-2932	471	50	from	from	ADP
inlawrev-2932	471	51	a	a	DET
inlawrev-2932	471	52	corporation	corporation	NOUN
inlawrev-2932	471	53	to	to	ADP
inlawrev-2932	471	54	its	its	PRON
inlawrev-2932	471	55	shareholders	shareholder	NOUN
inlawrev-2932	471	56	because	because	SCONJ
inlawrev-2932	471	57	the	the	DET
inlawrev-2932	471	58	amount	amount	NOUN
inlawrev-2932	471	59	of	of	ADP
inlawrev-2932	471	60	rent	rent	NOUN
inlawrev-2932	471	61	paid	pay	VERB
inlawrev-2932	471	62	was	be	AUX
inlawrev-2932	471	63	consistent	consistent	ADJ
inlawrev-2932	471	64	with	with	ADP
inlawrev-2932	471	65	an	an	DET
inlawrev-2932	471	66	arm	arm	NOUN
inlawrev-2932	471	67	's	's	PART
inlawrev-2932	471	68	length	length	NOUN
inlawrev-2932	471	69	transaction	transaction	NOUN
inlawrev-2932	471	70	.	.	PUNCT
inlawrev-2932	472	1	thus	thus	ADV
inlawrev-2932	472	2	,	,	PUNCT
inlawrev-2932	472	3	courts	court	NOUN
inlawrev-2932	472	4	should	should	AUX
inlawrev-2932	472	5	focus	focus	VERB
inlawrev-2932	472	6	on	on	ADP
inlawrev-2932	472	7	the	the	DET
inlawrev-2932	472	8	legal	legal	ADJ
inlawrev-2932	472	9	obligations	obligation	NOUN
inlawrev-2932	472	10	of	of	ADP
inlawrev-2932	472	11	the	the	DET
inlawrev-2932	472	12	parties	party	NOUN
inlawrev-2932	472	13	in	in	ADP
inlawrev-2932	472	14	determining	determine	VERB
inlawrev-2932	472	15	whether	whether	SCONJ
inlawrev-2932	472	16	the	the	DET
inlawrev-2932	472	17	rental	rental	ADJ
inlawrev-2932	472	18	agreement	agreement	NOUN
inlawrev-2932	472	19	is	be	AUX
inlawrev-2932	472	20	an	an	DET
inlawrev-2932	472	21	arm	arm	NOUN
inlawrev-2932	472	22	's	's	PART
inlawrev-2932	472	23	length	length	NOUN
inlawrev-2932	472	24	transaction	transaction	NOUN
inlawrev-2932	472	25	.	.	PUNCT
inlawrev-2932	473	1	likewise	likewise	ADV
inlawrev-2932	473	2	,	,	PUNCT
inlawrev-2932	473	3	taxpayers	taxpayer	NOUN
inlawrev-2932	473	4	should	should	AUX
inlawrev-2932	473	5	argue	argue	VERB
inlawrev-2932	473	6	that	that	SCONJ
inlawrev-2932	473	7	payments	payment	NOUN
inlawrev-2932	473	8	of	of	ADP
inlawrev-2932	473	9	rent	rent	NOUN
inlawrev-2932	473	10	in	in	ADP
inlawrev-2932	473	11	a	a	DET
inlawrev-2932	473	12	joint	joint	ADJ
inlawrev-2932	473	13	tenancy	tenancy	NOUN
inlawrev-2932	473	14	are	be	AUX
inlawrev-2932	473	15	distinguishable	distinguishable	ADJ
inlawrev-2932	473	16	from	from	ADP
inlawrev-2932	473	17	payments	payment	NOUN
inlawrev-2932	473	18	of	of	ADP
inlawrev-2932	473	19	dividends	dividend	NOUN
inlawrev-2932	473	20	to	to	ADP
inlawrev-2932	473	21	corporate	corporate	ADJ
inlawrev-2932	473	22	shareholders	shareholder	NOUN
inlawrev-2932	473	23	in	in	ADP
inlawrev-2932	473	24	a	a	DET
inlawrev-2932	473	25	farm	farm	NOUN
inlawrev-2932	473	26	or	or	CCONJ
inlawrev-2932	473	27	payments	payment	NOUN
inlawrev-2932	473	28	to	to	ADP
inlawrev-2932	473	29	tenants	tenant	NOUN
inlawrev-2932	473	30	-	-	PUNCT
inlawrev-2932	473	31	in	in	ADP
inlawrev-2932	473	32	-	-	PUNCT
inlawrev-2932	473	33	common	common	ADJ
inlawrev-2932	473	34	.	.	PUNCT
inlawrev-2932	474	1	c	c	NOUN
inlawrev-2932	474	2	rebutting	rebut	VERB
inlawrev-2932	474	3	the	the	DET
inlawrev-2932	474	4	equity	equity	NOUN
inlawrev-2932	474	5	argument	argument	NOUN
inlawrev-2932	474	6	section	section	NOUN
inlawrev-2932	474	7	162(a)(3	162(a)(3	NUM
inlawrev-2932	474	8	)	)	PUNCT
inlawrev-2932	474	9	provides	provide	VERB
inlawrev-2932	474	10	that	that	SCONJ
inlawrev-2932	474	11	rent	rent	NOUN
inlawrev-2932	474	12	can	can	AUX
inlawrev-2932	474	13	be	be	AUX
inlawrev-2932	474	14	claimed	claim	VERB
inlawrev-2932	474	15	as	as	ADP
inlawrev-2932	474	16	a	a	DET
inlawrev-2932	474	17	deduction	deduction	NOUN
inlawrev-2932	474	18	when	when	SCONJ
inlawrev-2932	474	19	paid	pay	VERB
inlawrev-2932	474	20	on	on	ADP
inlawrev-2932	474	21	"	"	PUNCT
inlawrev-2932	474	22	property	property	NOUN
inlawrev-2932	474	23	...	...	PUNCT
inlawrev-2932	474	24	in	in	ADP
inlawrev-2932	474	25	which	which	PRON
inlawrev-2932	474	26	[	[	X
inlawrev-2932	474	27	the	the	DET
inlawrev-2932	474	28	taxpayer	taxpayer	NOUN
inlawrev-2932	474	29	]	]	PUNCT
inlawrev-2932	474	30	has	have	VERB
inlawrev-2932	474	31	no	no	DET
inlawrev-2932	474	32	equity	equity	NOUN
inlawrev-2932	474	33	.	.	PUNCT
inlawrev-2932	475	1	"	"	PUNCT
inlawrev-2932	475	2	^^"^	^^"^	VERB
inlawrev-2932	475	3	the	the	DET
inlawrev-2932	475	4	i.r.s	i.r.s	PROPN
inlawrev-2932	475	5	.	.	PUNCT
inlawrev-2932	475	6	's	's	PART
inlawrev-2932	475	7	second	second	ADJ
inlawrev-2932	475	8	argument	argument	NOUN
inlawrev-2932	475	9	against	against	ADP
inlawrev-2932	475	10	spousal	spousal	NOUN
inlawrev-2932	475	11	rent	rent	NOUN
inlawrev-2932	475	12	payment	payment	NOUN
inlawrev-2932	475	13	deductions	deduction	NOUN
inlawrev-2932	475	14	is	be	AUX
inlawrev-2932	475	15	107	107	NUM
inlawrev-2932	475	16	.	.	PUNCT
inlawrev-2932	476	1	see	see	VERB
inlawrev-2932	476	2	,	,	PUNCT
inlawrev-2932	476	3	e.g.	e.g.	ADV
inlawrev-2932	476	4	,	,	PUNCT
inlawrev-2932	476	5	white	white	ADJ
inlawrev-2932	476	6	,	,	PUNCT
inlawrev-2932	476	7	193	193	NUM
inlawrev-2932	476	8	f.2d	f.2d	NOUN
inlawrev-2932	476	9	at	at	ADP
inlawrev-2932	476	10	403	403	NUM
inlawrev-2932	476	11	(	(	PUNCT
inlawrev-2932	476	12	chase	chase	PROPN
inlawrev-2932	476	13	,	,	PUNCT
inlawrev-2932	476	14	j.	j.	PROPN
inlawrev-2932	476	15	,	,	PUNCT
inlawrev-2932	476	16	dissenting	dissent	VERB
inlawrev-2932	476	17	)	)	PUNCT
inlawrev-2932	476	18	.	.	PUNCT
inlawrev-2932	477	1	108	108	NUM
inlawrev-2932	477	2	.	.	PUNCT
inlawrev-2932	478	1	see	see	VERB
inlawrev-2932	478	2	,	,	PUNCT
inlawrev-2932	478	3	e.g	e.g	PROPN
inlawrev-2932	478	4	..	..	PUNCT
inlawrev-2932	478	5	interior	interior	PROPN
inlawrev-2932	478	6	securities	securities	PROPN
inlawrev-2932	478	7	corp	corp	PROPN
inlawrev-2932	478	8	.	.	PROPN
inlawrev-2932	479	1	v.	v.	PROPN
inlawrev-2932	479	2	commissioner	commissioner	PROPN
inlawrev-2932	479	3	,	,	PUNCT
inlawrev-2932	479	4	38	38	NUM
inlawrev-2932	479	5	t.c	t.c	NOUN
inlawrev-2932	479	6	.	.	PROPN
inlawrev-2932	479	7	330	330	NUM
inlawrev-2932	479	8	(	(	PUNCT
inlawrev-2932	479	9	1962	1962	NUM
inlawrev-2932	479	10	)	)	PUNCT
inlawrev-2932	479	11	.	.	PUNCT
inlawrev-2932	480	1	109	109	NUM
inlawrev-2932	480	2	.	.	PUNCT
inlawrev-2932	480	3	see	see	VERB
inlawrev-2932	480	4	,	,	PUNCT
inlawrev-2932	480	5	e.g.	e.g.	ADV
inlawrev-2932	480	6	,	,	PUNCT
inlawrev-2932	480	7	carroll	carroll	PROPN
inlawrev-2932	480	8	v.	v.	PROPN
inlawrev-2932	480	9	commissioner	commissioner	PROPN
inlawrev-2932	480	10	,	,	PUNCT
inlawrev-2932	480	11	52	52	NUM
inlawrev-2932	480	12	t.c.m	t.c.m	NOUN
inlawrev-2932	480	13	.	.	PUNCT
inlawrev-2932	481	1	(	(	PUNCT
inlawrev-2932	481	2	cch	cch	NOUN
inlawrev-2932	481	3	)	)	PUNCT
inlawrev-2932	481	4	1523	1523	NUM
inlawrev-2932	481	5	(	(	PUNCT
inlawrev-2932	481	6	1987	1987	NUM
inlawrev-2932	481	7	)	)	PUNCT
inlawrev-2932	481	8	;	;	PUNCT
inlawrev-2932	481	9	carroll	carroll	PROPN
inlawrev-2932	481	10	v.	v.	PROPN
inlawrev-2932	481	11	commissioner	commissioner	PROPN
inlawrev-2932	481	12	,	,	PUNCT
inlawrev-2932	481	13	37	37	NUM
inlawrev-2932	481	14	t.c.m	t.c.m	NOUN
inlawrev-2932	481	15	.	.	PUNCT
inlawrev-2932	482	1	(	(	PUNCT
inlawrev-2932	482	2	cch	cch	NOUN
inlawrev-2932	482	3	)	)	PUNCT
inlawrev-2932	482	4	736	736	NUM
inlawrev-2932	482	5	(	(	PUNCT
inlawrev-2932	482	6	1978	1978	NUM
inlawrev-2932	482	7	)	)	PUNCT
inlawrev-2932	482	8	.	.	PUNCT
inlawrev-2932	483	1	110	110	NUM
inlawrev-2932	483	2	.	.	X
inlawrev-2932	484	1	38	38	NUM
inlawrev-2932	484	2	t.c	t.c	PROPN
inlawrev-2932	484	3	.	.	PROPN
inlawrev-2932	484	4	330	330	NUM
inlawrev-2932	484	5	(	(	PUNCT
inlawrev-2932	484	6	1962	1962	NUM
inlawrev-2932	484	7	)	)	PUNCT
inlawrev-2932	484	8	.	.	PUNCT
inlawrev-2932	485	1	111	111	NUM
inlawrev-2932	485	2	.	.	PUNCT
inlawrev-2932	486	1	m	m	VERB
inlawrev-2932	486	2	at	at	ADP
inlawrev-2932	486	3	339	339	NUM
inlawrev-2932	486	4	-	-	SYM
inlawrev-2932	486	5	40	40	NUM
inlawrev-2932	486	6	.	.	PUNCT
inlawrev-2932	487	1	112	112	NUM
inlawrev-2932	487	2	.	.	PUNCT
inlawrev-2932	488	1	i	i	PRON
inlawrev-2932	488	2	d.	d.	PROPN
inlawrev-2932	488	3	at	at	ADP
inlawrev-2932	488	4	339	339	NUM
inlawrev-2932	488	5	(	(	PUNCT
inlawrev-2932	488	6	citation	citation	NOUN
inlawrev-2932	488	7	to	to	ADP
inlawrev-2932	488	8	grenada	grenada	PROPN
inlawrev-2932	488	9	industries	industries	PROPN
inlawrev-2932	488	10	,	,	PUNCT
inlawrev-2932	488	11	inc	inc	PROPN
inlawrev-2932	488	12	.	.	PROPN
inlawrev-2932	489	1	v.	v.	PROPN
inlawrev-2932	489	2	commissioner	commissioner	PROPN
inlawrev-2932	489	3	,	,	PUNCT
inlawrev-2932	489	4	17	17	NUM
inlawrev-2932	489	5	t.c	t.c	PROPN
inlawrev-2932	489	6	.	.	PROPN
inlawrev-2932	489	7	231	231	NUM
inlawrev-2932	489	8	,	,	PUNCT
inlawrev-2932	489	9	aff'd	aff'd	NOUN
inlawrev-2932	489	10	,	,	PUNCT
inlawrev-2932	489	11	202	202	NUM
inlawrev-2932	489	12	f.2d	f.2d	ADP
inlawrev-2932	489	13	873	873	NUM
inlawrev-2932	489	14	(	(	PUNCT
inlawrev-2932	489	15	5th	5th	ADJ
inlawrev-2932	489	16	cir	cir	NOUN
inlawrev-2932	489	17	.	.	PUNCT
inlawrev-2932	489	18	)	)	PUNCT
inlawrev-2932	489	19	,	,	PUNCT
inlawrev-2932	489	20	cert	cert	NOUN
inlawrev-2932	489	21	,	,	PUNCT
inlawrev-2932	489	22	denied	deny	VERB
inlawrev-2932	489	23	,	,	PUNCT
inlawrev-2932	489	24	346	346	NUM
inlawrev-2932	489	25	u.s	u.s	PROPN
inlawrev-2932	489	26	.	.	PROPN
inlawrev-2932	489	27	819	819	NUM
inlawrev-2932	489	28	(	(	PUNCT
inlawrev-2932	489	29	1953	1953	NUM
inlawrev-2932	489	30	)	)	PUNCT
inlawrev-2932	489	31	omitted	omit	VERB
inlawrev-2932	489	32	)	)	PUNCT
inlawrev-2932	489	33	.	.	PUNCT
inlawrev-2932	490	1	113	113	NUM
inlawrev-2932	490	2	.	.	PUNCT
inlawrev-2932	491	1	carroll	carroll	PROPN
inlawrev-2932	491	2	v.	v.	PROPN
inlawrev-2932	491	3	commissioner	commissioner	PROPN
inlawrev-2932	491	4	,	,	PUNCT
inlawrev-2932	491	5	52	52	NUM
inlawrev-2932	491	6	t.c.m	t.c.m	NOUN
inlawrev-2932	491	7	.	.	PUNCT
inlawrev-2932	492	1	(	(	PUNCT
inlawrev-2932	492	2	cch	cch	NOUN
inlawrev-2932	492	3	)	)	PUNCT
inlawrev-2932	492	4	1523	1523	NUM
inlawrev-2932	492	5	(	(	PUNCT
inlawrev-2932	492	6	1987	1987	NUM
inlawrev-2932	492	7	)	)	PUNCT
inlawrev-2932	492	8	;	;	PUNCT
inlawrev-2932	492	9	carroll	carroll	PROPN
inlawrev-2932	492	10	v.	v.	PROPN
inlawrev-2932	492	11	commissioner	commissioner	PROPN
inlawrev-2932	492	12	,	,	PUNCT
inlawrev-2932	492	13	37	37	NUM
inlawrev-2932	492	14	t.c.m	t.c.m	NOUN
inlawrev-2932	492	15	.	.	PUNCT
inlawrev-2932	493	1	(	(	PUNCT
inlawrev-2932	493	2	cch	cch	NOUN
inlawrev-2932	493	3	)	)	PUNCT
inlawrev-2932	493	4	736	736	NUM
inlawrev-2932	493	5	(	(	PUNCT
inlawrev-2932	493	6	1978	1978	NUM
inlawrev-2932	493	7	)	)	PUNCT
inlawrev-2932	493	8	.	.	PUNCT
inlawrev-2932	494	1	114	114	NUM
inlawrev-2932	494	2	.	.	PUNCT
inlawrev-2932	494	3	i.r.c	i.r.c	NOUN
inlawrev-2932	494	4	.	.	PUNCT
inlawrev-2932	495	1	§	§	PROPN
inlawrev-2932	495	2	162(a)(3	162(a)(3	NUM
inlawrev-2932	495	3	)	)	PUNCT
inlawrev-2932	495	4	(	(	PUNCT
inlawrev-2932	495	5	1988	1988	NUM
inlawrev-2932	495	6	)	)	PUNCT
inlawrev-2932	495	7	.	.	PUNCT
inlawrev-2932	496	1	1446	1446	NUM
inlawrev-2932	496	2	indiana	indiana	PROPN
inlawrev-2932	496	3	law	law	PROPN
inlawrev-2932	496	4	review	review	NOUN
inlawrev-2932	496	5	[	[	X
inlawrev-2932	496	6	vol	vol	NOUN
inlawrev-2932	496	7	.	.	PUNCT
inlawrev-2932	497	1	24:1429	24:1429	NUM
inlawrev-2932	497	2	that	that	SCONJ
inlawrev-2932	497	3	the	the	DET
inlawrev-2932	497	4	taxpayer	taxpayer	NOUN
inlawrev-2932	497	5	can	can	AUX
inlawrev-2932	497	6	not	not	PART
inlawrev-2932	497	7	deduct	deduct	VERB
inlawrev-2932	497	8	rent	rent	NOUN
inlawrev-2932	497	9	paid	pay	VERB
inlawrev-2932	497	10	to	to	ADP
inlawrev-2932	497	11	a	a	DET
inlawrev-2932	497	12	spouse	spouse	NOUN
inlawrev-2932	497	13	who	who	PRON
inlawrev-2932	497	14	owns	own	VERB
inlawrev-2932	497	15	the	the	DET
inlawrev-2932	497	16	other	other	ADJ
inlawrev-2932	497	17	share	share	NOUN
inlawrev-2932	497	18	in	in	ADP
inlawrev-2932	497	19	tenancy	tenancy	NOUN
inlawrev-2932	497	20	-	-	PUNCT
inlawrev-2932	497	21	in	in	ADP
inlawrev-2932	497	22	-	-	PUNCT
inlawrev-2932	497	23	common	common	ADJ
inlawrev-2932	497	24	property	property	NOUN
inlawrev-2932	497	25	because	because	SCONJ
inlawrev-2932	497	26	the	the	DET
inlawrev-2932	497	27	taxpayer	taxpayer	NOUN
inlawrev-2932	497	28	has	have	VERB
inlawrev-2932	497	29	"	"	PUNCT
inlawrev-2932	497	30	equity	equity	NOUN
inlawrev-2932	497	31	"	"	PUNCT
inlawrev-2932	497	32	in	in	ADP
inlawrev-2932	497	33	that	that	DET
inlawrev-2932	497	34	property	property	NOUN
inlawrev-2932	497	35	.	.	PUNCT
inlawrev-2932	498	1	that	that	DET
inlawrev-2932	498	2	argument	argument	NOUN
inlawrev-2932	498	3	appears	appear	VERB
inlawrev-2932	498	4	to	to	PART
inlawrev-2932	498	5	misinterpret	misinterpret	VERB
inlawrev-2932	498	6	the	the	DET
inlawrev-2932	498	7	use	use	NOUN
inlawrev-2932	498	8	of	of	ADP
inlawrev-2932	498	9	the	the	DET
inlawrev-2932	498	10	term	term	NOUN
inlawrev-2932	498	11	"	"	PUNCT
inlawrev-2932	498	12	equity	equity	NOUN
inlawrev-2932	498	13	"	"	PUNCT
inlawrev-2932	498	14	in	in	ADP
inlawrev-2932	498	15	section	section	NOUN
inlawrev-2932	498	16	1	1	NUM
inlawrev-2932	498	17	62(a)(3	62(a)(3	NOUN
inlawrev-2932	498	18	)	)	PUNCT
inlawrev-2932	498	19	.	.	PUNCT
inlawrev-2932	499	1	'	'	PUNCT
inlawrev-2932	499	2	^^	^^	PUNCT
inlawrev-2932	499	3	in	in	ADP
inlawrev-2932	499	4	mathews	mathews	PROPN
inlawrev-2932	499	5	v.	v.	PROPN
inlawrev-2932	499	6	commissioner	commissioner	PROPN
inlawrev-2932	499	7	,	,	PUNCT
inlawrev-2932	499	8	^^^	^^^	ADP
inlawrev-2932	499	9	the	the	DET
inlawrev-2932	499	10	court	court	NOUN
inlawrev-2932	499	11	explained	explain	VERB
inlawrev-2932	499	12	that	that	SCONJ
inlawrev-2932	499	13	the	the	DET
inlawrev-2932	499	14	purpose	purpose	NOUN
inlawrev-2932	499	15	of	of	ADP
inlawrev-2932	499	16	section	section	NOUN
inlawrev-2932	499	17	162(a)(3	162(a)(3	NUM
inlawrev-2932	499	18	)	)	PUNCT
inlawrev-2932	499	19	is	be	AUX
inlawrev-2932	499	20	to	to	PART
inlawrev-2932	499	21	distinguish	distinguish	VERB
inlawrev-2932	499	22	payments	payment	NOUN
inlawrev-2932	499	23	made	make	VERB
inlawrev-2932	499	24	to	to	PART
inlawrev-2932	499	25	purchase	purchase	VERB
inlawrev-2932	499	26	property	property	NOUN
inlawrev-2932	499	27	(	(	PUNCT
inlawrev-2932	499	28	which	which	PRON
inlawrev-2932	499	29	are	be	AUX
inlawrev-2932	499	30	not	not	PART
inlawrev-2932	499	31	deductible	deductible	ADJ
inlawrev-2932	499	32	but	but	CCONJ
inlawrev-2932	499	33	are	be	AUX
inlawrev-2932	499	34	added	add	VERB
inlawrev-2932	499	35	to	to	ADP
inlawrev-2932	499	36	basis	basis	NOUN
inlawrev-2932	499	37	)	)	PUNCT
inlawrev-2932	499	38	from	from	ADP
inlawrev-2932	499	39	payments	payment	NOUN
inlawrev-2932	499	40	that	that	PRON
inlawrev-2932	499	41	are	be	AUX
inlawrev-2932	499	42	made	make	VERB
inlawrev-2932	499	43	to	to	PART
inlawrev-2932	499	44	rent	rent	VERB
inlawrev-2932	499	45	property	property	NOUN
inlawrev-2932	499	46	(	(	PUNCT
inlawrev-2932	499	47	which	which	PRON
inlawrev-2932	499	48	are	be	AUX
inlawrev-2932	499	49	deductible	deductible	ADJ
inlawrev-2932	499	50	)	)	PUNCT
inlawrev-2932	499	51	.	.	PUNCT
inlawrev-2932	500	1	^'^	^'^	PUNCT
inlawrev-2932	501	1	consequently	consequently	ADV
inlawrev-2932	501	2	,	,	PUNCT
inlawrev-2932	501	3	the	the	DET
inlawrev-2932	501	4	court	court	NOUN
inlawrev-2932	501	5	concluded	conclude	VERB
inlawrev-2932	501	6	that	that	SCONJ
inlawrev-2932	501	7	the	the	DET
inlawrev-2932	501	8	species	specie	NOUN
inlawrev-2932	501	9	of	of	ADP
inlawrev-2932	501	10	equity	equity	NOUN
inlawrev-2932	501	11	that	that	PRON
inlawrev-2932	501	12	is	be	AUX
inlawrev-2932	501	13	fatal	fatal	ADJ
inlawrev-2932	501	14	to	to	ADP
inlawrev-2932	501	15	a	a	DET
inlawrev-2932	501	16	rent	rent	NOUN
inlawrev-2932	501	17	deduction	deduction	NOUN
inlawrev-2932	501	18	is	be	AUX
inlawrev-2932	501	19	that	that	PRON
inlawrev-2932	501	20	acquired	acquire	VERB
inlawrev-2932	501	21	from	from	ADP
inlawrev-2932	501	22	the	the	DET
inlawrev-2932	501	23	lessor	lessor	NOUN
inlawrev-2932	501	24	.	.	PUNCT
inlawrev-2932	502	1	'	'	PUNCT
inlawrev-2932	502	2	^^	^^	PUNCT
inlawrev-2932	502	3	likewise	likewise	ADV
inlawrev-2932	502	4	,	,	PUNCT
inlawrev-2932	502	5	because	because	SCONJ
inlawrev-2932	502	6	a	a	DET
inlawrev-2932	502	7	farmer	farmer	NOUN
inlawrev-2932	502	8	who	who	PRON
inlawrev-2932	502	9	is	be	AUX
inlawrev-2932	502	10	renting	rent	VERB
inlawrev-2932	502	11	property	property	NOUN
inlawrev-2932	502	12	from	from	ADP
inlawrev-2932	502	13	his	his	PRON
inlawrev-2932	502	14	or	or	CCONJ
inlawrev-2932	502	15	her	her	PRON
inlawrev-2932	502	16	spouse	spouse	NOUN
inlawrev-2932	502	17	does	do	AUX
inlawrev-2932	502	18	not	not	PART
inlawrev-2932	502	19	acquire	acquire	VERB
inlawrev-2932	502	20	equity	equity	NOUN
inlawrev-2932	502	21	from	from	ADP
inlawrev-2932	502	22	a	a	DET
inlawrev-2932	502	23	spouse	spouse	NOUN
inlawrev-2932	502	24	,	,	PUNCT
inlawrev-2932	502	25	the	the	DET
inlawrev-2932	502	26	farmer	farmer	NOUN
inlawrev-2932	502	27	does	do	AUX
inlawrev-2932	502	28	not	not	PART
inlawrev-2932	502	29	have	have	VERB
inlawrev-2932	502	30	the	the	DET
inlawrev-2932	502	31	fatal	fatal	ADJ
inlawrev-2932	502	32	equity	equity	NOUN
inlawrev-2932	502	33	according	accord	VERB
inlawrev-2932	502	34	to	to	ADP
inlawrev-2932	502	35	the	the	DET
inlawrev-2932	502	36	mathews	mathews	NOUN
inlawrev-2932	502	37	analysis	analysis	NOUN
inlawrev-2932	502	38	.	.	PUNCT
inlawrev-2932	503	1	^^^	^^^	ADJ
inlawrev-2932	503	2	unfortunately	unfortunately	ADV
inlawrev-2932	503	3	,	,	PUNCT
inlawrev-2932	503	4	the	the	DET
inlawrev-2932	503	5	mathews	mathews	NOUN
inlawrev-2932	503	6	analysis	analysis	NOUN
inlawrev-2932	503	7	is	be	AUX
inlawrev-2932	503	8	somewhat	somewhat	ADV
inlawrev-2932	503	9	academic	academic	ADJ
inlawrev-2932	503	10	because	because	SCONJ
inlawrev-2932	503	11	the	the	DET
inlawrev-2932	503	12	fifth	fifth	ADJ
inlawrev-2932	503	13	circuit	circuit	NOUN
inlawrev-2932	503	14	reversed	reverse	VERB
inlawrev-2932	503	15	the	the	DET
inlawrev-2932	503	16	tax	tax	NOUN
inlawrev-2932	503	17	court	court	NOUN
inlawrev-2932	503	18	in	in	ADP
inlawrev-2932	503	19	mathews	mathews	PROPN
inlawrev-2932	503	20	v.	v.	PROPN
inlawrev-2932	503	21	commissioner	commissioner	PROPN
inlawrev-2932	503	22	.	.	PUNCT
inlawrev-2932	504	1	^^	^^	PUNCT
inlawrev-2932	504	2	the	the	DET
inlawrev-2932	504	3	fifth	fifth	ADJ
inlawrev-2932	504	4	circuit	circuit	NOUN
inlawrev-2932	504	5	opinion	opinion	NOUN
inlawrev-2932	504	6	in	in	ADP
inlawrev-2932	504	7	mathews	mathews	PROPN
inlawrev-2932	504	8	supports	support	VERB
inlawrev-2932	504	9	the	the	DET
inlawrev-2932	504	10	i.r.s	i.r.	NOUN
inlawrev-2932	504	11	.	.	PUNCT
inlawrev-2932	505	1	position	position	NOUN
inlawrev-2932	505	2	by	by	ADP
inlawrev-2932	505	3	asserting	assert	VERB
inlawrev-2932	505	4	that	that	SCONJ
inlawrev-2932	505	5	legal	legal	ADJ
inlawrev-2932	505	6	rights	right	NOUN
inlawrev-2932	505	7	can	can	AUX
inlawrev-2932	505	8	be	be	AUX
inlawrev-2932	505	9	ignored	ignore	VERB
inlawrev-2932	505	10	when	when	SCONJ
inlawrev-2932	505	11	determining	determine	VERB
inlawrev-2932	505	12	tax	tax	NOUN
inlawrev-2932	505	13	consequences	consequence	NOUN
inlawrev-2932	505	14	.	.	PUNCT
inlawrev-2932	506	1	the	the	DET
inlawrev-2932	506	2	court	court	NOUN
inlawrev-2932	506	3	stated	state	VERB
inlawrev-2932	506	4	,	,	PUNCT
inlawrev-2932	506	5	"	"	PUNCT
inlawrev-2932	506	6	if	if	SCONJ
inlawrev-2932	506	7	we	we	PRON
inlawrev-2932	506	8	stood	stand	VERB
inlawrev-2932	506	9	at	at	ADP
inlawrev-2932	506	10	the	the	DET
inlawrev-2932	506	11	top	top	NOUN
inlawrev-2932	506	12	of	of	ADP
inlawrev-2932	506	13	the	the	DET
inlawrev-2932	506	14	world	world	NOUN
inlawrev-2932	506	15	and	and	CCONJ
inlawrev-2932	506	16	looked	look	VERB
inlawrev-2932	506	17	down	down	ADP
inlawrev-2932	506	18	on	on	ADP
inlawrev-2932	506	19	this	this	DET
inlawrev-2932	506	20	transaction	transaction	NOUN
inlawrev-2932	506	21	ignoring	ignore	VERB
inlawrev-2932	506	22	the	the	DET
inlawrev-2932	506	23	flyspeck	flyspeck	NOUN
inlawrev-2932	506	24	of	of	ADP
inlawrev-2932	506	25	legal	legal	ADJ
inlawrev-2932	506	26	title	title	NOUN
inlawrev-2932	506	27	under	under	ADP
inlawrev-2932	506	28	state	state	NOUN
inlawrev-2932	506	29	law	law	NOUN
inlawrev-2932	506	30	we	we	PRON
inlawrev-2932	506	31	would	would	AUX
inlawrev-2932	506	32	see	see	VERB
inlawrev-2932	506	33	the	the	DET
inlawrev-2932	506	34	same	same	ADJ
inlawrev-2932	506	35	state	state	NOUN
inlawrev-2932	506	36	of	of	ADP
inlawrev-2932	506	37	affairs	affair	NOUN
inlawrev-2932	506	38	the	the	DET
inlawrev-2932	506	39	day	day	NOUN
inlawrev-2932	506	40	after	after	SCONJ
inlawrev-2932	506	41	the	the	DET
inlawrev-2932	506	42	trust	trust	NOUN
inlawrev-2932	506	43	was	be	AUX
inlawrev-2932	506	44	created	create	VERB
inlawrev-2932	506	45	that	that	SCONJ
inlawrev-2932	506	46	we	we	PRON
inlawrev-2932	506	47	saw	see	VERB
inlawrev-2932	506	48	the	the	DET
inlawrev-2932	506	49	day	day	NOUN
inlawrev-2932	506	50	before	before	ADV
inlawrev-2932	506	51	.	.	PUNCT
inlawrev-2932	507	1	"	"	PUNCT
inlawrev-2932	507	2	^^^	^^^	ADP
inlawrev-2932	507	3	the	the	DET
inlawrev-2932	507	4	fifth	fifth	ADJ
inlawrev-2932	507	5	circuit	circuit	NOUN
inlawrev-2932	507	6	's	's	PART
inlawrev-2932	507	7	opinion	opinion	NOUN
inlawrev-2932	507	8	in	in	ADP
inlawrev-2932	507	9	mathews	mathews	PROPN
inlawrev-2932	507	10	can	can	AUX
inlawrev-2932	507	11	be	be	AUX
inlawrev-2932	507	12	distinguished	distinguish	VERB
inlawrev-2932	507	13	factually	factually	ADV
inlawrev-2932	507	14	from	from	ADP
inlawrev-2932	507	15	most	most	ADJ
inlawrev-2932	507	16	cases	case	NOUN
inlawrev-2932	507	17	.	.	PUNCT
inlawrev-2932	508	1	in	in	ADP
inlawrev-2932	508	2	mathews	mathews	PROPN
inlawrev-2932	508	3	,	,	PUNCT
inlawrev-2932	508	4	the	the	DET
inlawrev-2932	508	5	rent	rent	NOUN
inlawrev-2932	508	6	was	be	AUX
inlawrev-2932	508	7	paid	pay	VERB
inlawrev-2932	508	8	to	to	ADP
inlawrev-2932	508	9	a	a	DET
inlawrev-2932	508	10	trust	trust	NOUN
inlawrev-2932	508	11	that	that	SCONJ
inlawrev-2932	508	12	,	,	PUNCT
inlawrev-2932	508	13	in	in	ADP
inlawrev-2932	508	14	the	the	DET
inlawrev-2932	508	15	court	court	NOUN
inlawrev-2932	508	16	's	's	PART
inlawrev-2932	508	17	view	view	NOUN
inlawrev-2932	508	18	,	,	PUNCT
inlawrev-2932	508	19	was	be	AUX
inlawrev-2932	508	20	controlled	control	VERB
inlawrev-2932	508	21	by	by	ADP
inlawrev-2932	508	22	the	the	DET
inlawrev-2932	508	23	taxpayer	taxpayer	NOUN
inlawrev-2932	508	24	.	.	PUNCT
inlawrev-2932	508	25	^^	^^	PUNCT
inlawrev-2932	509	1	in	in	ADP
inlawrev-2932	509	2	the	the	DET
inlawrev-2932	509	3	instance	instance	NOUN
inlawrev-2932	509	4	of	of	ADP
inlawrev-2932	509	5	land	land	NOUN
inlawrev-2932	509	6	owned	own	VERB
inlawrev-2932	509	7	by	by	ADP
inlawrev-2932	509	8	the	the	DET
inlawrev-2932	509	9	farmer	farmer	NOUN
inlawrev-2932	509	10	's	's	PART
inlawrev-2932	509	11	spouse	spouse	NOUN
inlawrev-2932	509	12	in	in	ADP
inlawrev-2932	509	13	joint	joint	ADJ
inlawrev-2932	509	14	tenancy	tenancy	NOUN
inlawrev-2932	509	15	,	,	PUNCT
inlawrev-2932	509	16	the	the	DET
inlawrev-2932	509	17	spouse	spouse	NOUN
inlawrev-2932	509	18	has	have	VERB
inlawrev-2932	509	19	a	a	DET
inlawrev-2932	509	20	legal	legal	ADJ
inlawrev-2932	509	21	right	right	NOUN
inlawrev-2932	509	22	to	to	PART
inlawrev-2932	509	23	collect	collect	VERB
inlawrev-2932	509	24	rent	rent	NOUN
inlawrev-2932	509	25	—	—	PUNCT
inlawrev-2932	509	26	a	a	DET
inlawrev-2932	509	27	right	right	NOUN
inlawrev-2932	509	28	that	that	PRON
inlawrev-2932	509	29	can	can	AUX
inlawrev-2932	509	30	be	be	AUX
inlawrev-2932	509	31	enforced	enforce	VERB
inlawrev-2932	509	32	against	against	ADP
inlawrev-2932	509	33	the	the	DET
inlawrev-2932	509	34	wishes	wish	NOUN
inlawrev-2932	509	35	of	of	ADP
inlawrev-2932	509	36	the	the	DET
inlawrev-2932	509	37	farmer	farmer	NOUN
inlawrev-2932	509	38	.	.	PUNCT
inlawrev-2932	510	1	the	the	DET
inlawrev-2932	510	2	control	control	NOUN
inlawrev-2932	510	3	factor	factor	NOUN
inlawrev-2932	510	4	present	present	ADJ
inlawrev-2932	510	5	in	in	ADP
inlawrev-2932	510	6	mathews	mathews	PROPN
inlawrev-2932	510	7	does	do	AUX
inlawrev-2932	510	8	not	not	PART
inlawrev-2932	510	9	exist	exist	VERB
inlawrev-2932	510	10	in	in	ADP
inlawrev-2932	510	11	most	most	ADJ
inlawrev-2932	510	12	joint	joint	ADJ
inlawrev-2932	510	13	tenancy	tenancy	NOUN
inlawrev-2932	510	14	agreements	agreement	NOUN
inlawrev-2932	510	15	.	.	PUNCT
inlawrev-2932	511	1	additionally	additionally	ADV
inlawrev-2932	511	2	,	,	PUNCT
inlawrev-2932	511	3	quinlivan	quinlivan	NOUN
inlawrev-2932	511	4	v.	v.	ADP
inlawrev-2932	511	5	commissioner^^	commissioner^^	NUM
inlawrev-2932	511	6	cited	cite	VERB
inlawrev-2932	511	7	the	the	DET
inlawrev-2932	511	8	tax	tax	NOUN
inlawrev-2932	511	9	court	court	NOUN
inlawrev-2932	511	10	opinion	opinion	NOUN
inlawrev-2932	511	11	in	in	ADP
inlawrev-2932	511	12	mathews	mathews	NOUN
inlawrev-2932	511	13	with	with	ADP
inlawrev-2932	511	14	approval	approval	NOUN
inlawrev-2932	511	15	.	.	PUNCT
inlawrev-2932	512	1	the	the	DET
inlawrev-2932	512	2	quinlivan	quinlivan	PROPN
inlawrev-2932	512	3	opinion	opinion	NOUN
inlawrev-2932	512	4	discusses	discuss	VERB
inlawrev-2932	512	5	the	the	DET
inlawrev-2932	512	6	split	split	NOUN
inlawrev-2932	512	7	among	among	ADP
inlawrev-2932	512	8	the	the	DET
inlawrev-2932	512	9	courts	court	NOUN
inlawrev-2932	512	10	of	of	ADP
inlawrev-2932	512	11	appeals	appeal	NOUN
inlawrev-2932	512	12	on	on	ADP
inlawrev-2932	512	13	the	the	DET
inlawrev-2932	512	14	deductibility	deductibility	NOUN
inlawrev-2932	512	15	of	of	ADP
inlawrev-2932	512	16	rent	rent	NOUN
inlawrev-2932	512	17	paid	pay	VERB
inlawrev-2932	512	18	to	to	ADP
inlawrev-2932	512	19	a	a	DET
inlawrev-2932	512	20	trust	trust	NOUN
inlawrev-2932	512	21	set	set	VERB
inlawrev-2932	512	22	up	up	ADP
inlawrev-2932	512	23	by	by	ADP
inlawrev-2932	512	24	the	the	DET
inlawrev-2932	512	25	taxpayer	taxpayer	NOUN
inlawrev-2932	512	26	,	,	PUNCT
inlawrev-2932	512	27	and	and	CCONJ
inlawrev-2932	512	28	concludes	conclude	VERB
inlawrev-2932	512	29	that	that	SCONJ
inlawrev-2932	512	30	the	the	DET
inlawrev-2932	512	31	majority	majority	NOUN
inlawrev-2932	512	32	view	view	NOUN
inlawrev-2932	512	33	is	be	AUX
inlawrev-2932	512	34	that	that	SCONJ
inlawrev-2932	512	35	the	the	DET
inlawrev-2932	512	36	rent	rent	NOUN
inlawrev-2932	512	37	is	be	AUX
inlawrev-2932	512	38	deductible	deductible	ADJ
inlawrev-2932	512	39	if	if	SCONJ
inlawrev-2932	512	40	four	four	NUM
inlawrev-2932	512	41	requirements	requirement	NOUN
inlawrev-2932	512	42	are	be	AUX
inlawrev-2932	512	43	met	meet	VERB
inlawrev-2932	512	44	.	.	PUNCT
inlawrev-2932	513	1	'^	'^	NOUN
inlawrev-2932	513	2	first	first	ADV
inlawrev-2932	513	3	,	,	PUNCT
inlawrev-2932	513	4	the	the	DET
inlawrev-2932	513	5	taxpayer	taxpayer	NOUN
inlawrev-2932	513	6	must	must	AUX
inlawrev-2932	513	7	not	not	PART
inlawrev-2932	513	8	115	115	NUM
inlawrev-2932	513	9	.	.	PUNCT
inlawrev-2932	514	1	i	i	PRON
inlawrev-2932	514	2	d.	d.	PROPN
inlawrev-2932	514	3	116	116	NUM
inlawrev-2932	514	4	.	.	PUNCT
inlawrev-2932	515	1	61	61	NUM
inlawrev-2932	515	2	t.c	t.c	PROPN
inlawrev-2932	515	3	.	.	PROPN
inlawrev-2932	515	4	12	12	NUM
inlawrev-2932	515	5	(	(	PUNCT
inlawrev-2932	515	6	1973	1973	NUM
inlawrev-2932	515	7	)	)	PUNCT
inlawrev-2932	515	8	,	,	PUNCT
inlawrev-2932	515	9	rev'd	rev'd	VERB
inlawrev-2932	515	10	,	,	PUNCT
inlawrev-2932	515	11	520	520	NUM
inlawrev-2932	515	12	f.2d	f.2d	NOUN
inlawrev-2932	515	13	323	323	NUM
inlawrev-2932	515	14	(	(	PUNCT
inlawrev-2932	515	15	5th	5th	ADJ
inlawrev-2932	515	16	cir	cir	NOUN
inlawrev-2932	515	17	.	.	PUNCT
inlawrev-2932	515	18	1975	1975	NUM
inlawrev-2932	515	19	)	)	PUNCT
inlawrev-2932	515	20	,	,	PUNCT
inlawrev-2932	515	21	cert	cert	NOUN
inlawrev-2932	515	22	,	,	PUNCT
inlawrev-2932	515	23	denied	deny	VERB
inlawrev-2932	515	24	,	,	PUNCT
inlawrev-2932	515	25	424	424	NUM
inlawrev-2932	515	26	u.s	u.s	PROPN
inlawrev-2932	515	27	.	.	PROPN
inlawrev-2932	515	28	967	967	NUM
inlawrev-2932	515	29	(	(	PUNCT
inlawrev-2932	515	30	1976	1976	NUM
inlawrev-2932	515	31	)	)	PUNCT
inlawrev-2932	515	32	.	.	PUNCT
inlawrev-2932	516	1	117	117	NUM
inlawrev-2932	516	2	.	.	PUNCT
inlawrev-2932	517	1	i	i	PRON
inlawrev-2932	517	2	d.	d.	PROPN
inlawrev-2932	517	3	at	at	ADP
inlawrev-2932	517	4	15	15	NUM
inlawrev-2932	517	5	-	-	SYM
inlawrev-2932	517	6	16	16	NUM
inlawrev-2932	517	7	.	.	PUNCT
inlawrev-2932	518	1	118	118	NUM
inlawrev-2932	518	2	.	.	PUNCT
inlawrev-2932	519	1	i	i	PRON
inlawrev-2932	519	2	d.	d.	PROPN
inlawrev-2932	519	3	at	at	ADP
inlawrev-2932	519	4	23	23	NUM
inlawrev-2932	519	5	.	.	PUNCT
inlawrev-2932	520	1	119	119	NUM
inlawrev-2932	520	2	.	.	PUNCT
inlawrev-2932	521	1	i	i	PRON
inlawrev-2932	521	2	d.	d.	PROPN
inlawrev-2932	521	3	at	at	ADP
inlawrev-2932	521	4	15	15	NUM
inlawrev-2932	521	5	-	-	SYM
inlawrev-2932	521	6	16	16	NUM
inlawrev-2932	521	7	.	.	PUNCT
inlawrev-2932	522	1	120	120	NUM
inlawrev-2932	522	2	.	.	X
inlawrev-2932	522	3	520	520	NUM
inlawrev-2932	522	4	f.2d	f.2d	NOUN
inlawrev-2932	522	5	323	323	NUM
inlawrev-2932	522	6	(	(	PUNCT
inlawrev-2932	522	7	5th	5th	ADJ
inlawrev-2932	522	8	cir	cir	NOUN
inlawrev-2932	522	9	.	.	PUNCT
inlawrev-2932	522	10	1975	1975	NUM
inlawrev-2932	522	11	)	)	PUNCT
inlawrev-2932	522	12	,	,	PUNCT
inlawrev-2932	522	13	cert	cert	NOUN
inlawrev-2932	522	14	,	,	PUNCT
inlawrev-2932	522	15	denied	deny	VERB
inlawrev-2932	522	16	,	,	PUNCT
inlawrev-2932	522	17	424	424	NUM
inlawrev-2932	522	18	u.s	u.s	PROPN
inlawrev-2932	522	19	.	.	PROPN
inlawrev-2932	522	20	967	967	NUM
inlawrev-2932	522	21	(	(	PUNCT
inlawrev-2932	522	22	1976	1976	NUM
inlawrev-2932	522	23	)	)	PUNCT
inlawrev-2932	522	24	.	.	PUNCT
inlawrev-2932	523	1	121	121	NUM
inlawrev-2932	523	2	.	.	PUNCT
inlawrev-2932	524	1	i	i	PRON
inlawrev-2932	524	2	d.	d.	PROPN
inlawrev-2932	524	3	at	at	ADP
inlawrev-2932	524	4	328	328	NUM
inlawrev-2932	524	5	.	.	PUNCT
inlawrev-2932	525	1	122	122	NUM
inlawrev-2932	525	2	.	.	PUNCT
inlawrev-2932	526	1	i	i	PRON
inlawrev-2932	526	2	d.	d.	PROPN
inlawrev-2932	526	3	123	123	NUM
inlawrev-2932	526	4	.	.	PUNCT
inlawrev-2932	526	5	599	599	NUM
inlawrev-2932	526	6	f.2d	f.2d	SYM
inlawrev-2932	526	7	269	269	NUM
inlawrev-2932	526	8	(	(	PUNCT
inlawrev-2932	526	9	8th	8th	ADJ
inlawrev-2932	526	10	cir	cir	NOUN
inlawrev-2932	526	11	.	.	PUNCT
inlawrev-2932	526	12	)	)	PUNCT
inlawrev-2932	526	13	,	,	PUNCT
inlawrev-2932	526	14	cert	cert	NOUN
inlawrev-2932	526	15	,	,	PUNCT
inlawrev-2932	526	16	denied	deny	VERB
inlawrev-2932	526	17	,	,	PUNCT
inlawrev-2932	526	18	444	444	NUM
inlawrev-2932	526	19	u.s	u.s	PROPN
inlawrev-2932	526	20	.	.	PROPN
inlawrev-2932	526	21	996	996	NUM
inlawrev-2932	526	22	(	(	PUNCT
inlawrev-2932	526	23	1979	1979	NUM
inlawrev-2932	526	24	)	)	PUNCT
inlawrev-2932	526	25	.	.	PUNCT
inlawrev-2932	527	1	124	124	NUM
inlawrev-2932	527	2	.	.	PUNCT
inlawrev-2932	528	1	i	i	PRON
inlawrev-2932	528	2	d.	d.	PROPN
inlawrev-2932	528	3	at	at	ADP
inlawrev-2932	528	4	272	272	NUM
inlawrev-2932	528	5	-	-	SYM
inlawrev-2932	528	6	73	73	NUM
inlawrev-2932	528	7	.	.	PUNCT
inlawrev-2932	529	1	1991	1991	NUM
inlawrev-2932	529	2	]	]	PUNCT
inlawrev-2932	529	3	agricultural	agricultural	ADJ
inlawrev-2932	529	4	taxation	taxation	NOUN
inlawrev-2932	529	5	1447	1447	NUM
inlawrev-2932	529	6	retain	retain	VERB
inlawrev-2932	529	7	the	the	DET
inlawrev-2932	529	8	same	same	ADJ
inlawrev-2932	529	9	control	control	NOUN
inlawrev-2932	529	10	over	over	ADP
inlawrev-2932	529	11	the	the	DET
inlawrev-2932	529	12	property	property	NOUN
inlawrev-2932	529	13	as	as	SCONJ
inlawrev-2932	529	14	that	that	PRON
inlawrev-2932	529	15	had	have	VERB
inlawrev-2932	529	16	before	before	SCONJ
inlawrev-2932	529	17	the	the	DET
inlawrev-2932	529	18	property	property	NOUN
inlawrev-2932	529	19	was	be	AUX
inlawrev-2932	529	20	given	give	VERB
inlawrev-2932	529	21	to	to	ADP
inlawrev-2932	529	22	the	the	DET
inlawrev-2932	529	23	tmst.^^	tmst.^^	NUM
inlawrev-2932	529	24	second	second	ADJ
inlawrev-2932	529	25	,	,	PUNCT
inlawrev-2932	529	26	the	the	DET
inlawrev-2932	529	27	leaseback	leaseback	NOUN
inlawrev-2932	529	28	should	should	AUX
inlawrev-2932	529	29	be	be	AUX
inlawrev-2932	529	30	in	in	ADP
inlawrev-2932	529	31	writing	writing	NOUN
inlawrev-2932	529	32	and	and	CCONJ
inlawrev-2932	529	33	must	must	AUX
inlawrev-2932	529	34	require	require	VERB
inlawrev-2932	529	35	payment	payment	NOUN
inlawrev-2932	529	36	of	of	ADP
inlawrev-2932	529	37	reasonable	reasonable	ADJ
inlawrev-2932	529	38	rent.^^	rent.^^	NOUN
inlawrev-2932	529	39	third	third	ADV
inlawrev-2932	529	40	,	,	PUNCT
inlawrev-2932	529	41	the	the	DET
inlawrev-2932	529	42	leaseback	leaseback	NOUN
inlawrev-2932	529	43	must	must	AUX
inlawrev-2932	529	44	have	have	VERB
inlawrev-2932	529	45	a	a	DET
inlawrev-2932	529	46	bona	bona	ADJ
inlawrev-2932	529	47	fide	fide	ADJ
inlawrev-2932	529	48	business	business	NOUN
inlawrev-2932	529	49	purpose	purpose	NOUN
inlawrev-2932	529	50	.	.	PUNCT
inlawrev-2932	530	1	^^^	^^^	PUNCT
inlawrev-2932	530	2	fourth	fourth	ADJ
inlawrev-2932	530	3	,	,	PUNCT
inlawrev-2932	530	4	the	the	DET
inlawrev-2932	530	5	taxpayer	taxpayer	NOUN
inlawrev-2932	530	6	must	must	AUX
inlawrev-2932	530	7	not	not	PART
inlawrev-2932	530	8	possess	possess	VERB
inlawrev-2932	530	9	a	a	DET
inlawrev-2932	530	10	disqualifying	disqualifying	ADJ
inlawrev-2932	530	11	equity	equity	NOUN
inlawrev-2932	530	12	in	in	ADP
inlawrev-2932	530	13	the	the	DET
inlawrev-2932	530	14	property	property	NOUN
inlawrev-2932	530	15	within	within	ADP
inlawrev-2932	530	16	the	the	DET
inlawrev-2932	530	17	meaning	meaning	NOUN
inlawrev-2932	530	18	of	of	ADP
inlawrev-2932	530	19	the	the	DET
inlawrev-2932	530	20	statute	statute	NOUN
inlawrev-2932	530	21	.	.	PUNCT
inlawrev-2932	531	1	'^	'^	VERB
inlawrev-2932	531	2	the	the	DET
inlawrev-2932	531	3	requirements	requirement	NOUN
inlawrev-2932	531	4	listed	list	VERB
inlawrev-2932	531	5	in	in	ADP
inlawrev-2932	531	6	quinlivan	quinlivan	PROPN
inlawrev-2932	531	7	suggest	suggest	VERB
inlawrev-2932	531	8	the	the	DET
inlawrev-2932	531	9	following	follow	VERB
inlawrev-2932	531	10	guidelines	guideline	NOUN
inlawrev-2932	531	11	for	for	ADP
inlawrev-2932	531	12	renting	rent	VERB
inlawrev-2932	531	13	property	property	NOUN
inlawrev-2932	531	14	from	from	ADP
inlawrev-2932	531	15	a	a	DET
inlawrev-2932	531	16	spouse	spouse	NOUN
inlawrev-2932	531	17	.	.	PUNCT
inlawrev-2932	532	1	preferably	preferably	ADV
inlawrev-2932	532	2	,	,	PUNCT
inlawrev-2932	532	3	the	the	DET
inlawrev-2932	532	4	lease	lease	NOUN
inlawrev-2932	532	5	should	should	AUX
inlawrev-2932	532	6	be	be	AUX
inlawrev-2932	532	7	in	in	ADP
inlawrev-2932	532	8	writing	writing	NOUN
inlawrev-2932	532	9	,	,	PUNCT
inlawrev-2932	532	10	but	but	CCONJ
inlawrev-2932	532	11	at	at	ADP
inlawrev-2932	532	12	minimum	minimum	NOUN
inlawrev-2932	532	13	the	the	DET
inlawrev-2932	532	14	farmer	farmer	NOUN
inlawrev-2932	532	15	and	and	CCONJ
inlawrev-2932	532	16	spouse	spouse	NOUN
inlawrev-2932	532	17	should	should	AUX
inlawrev-2932	532	18	agree	agree	VERB
inlawrev-2932	532	19	upon	upon	SCONJ
inlawrev-2932	532	20	a	a	DET
inlawrev-2932	532	21	rental	rental	ADJ
inlawrev-2932	532	22	rate	rate	NOUN
inlawrev-2932	532	23	before	before	ADP
inlawrev-2932	532	24	the	the	DET
inlawrev-2932	532	25	lease	lease	NOUN
inlawrev-2932	532	26	term	term	NOUN
inlawrev-2932	532	27	.	.	PUNCT
inlawrev-2932	533	1	most	most	ADV
inlawrev-2932	533	2	importantly	importantly	ADV
inlawrev-2932	533	3	,	,	PUNCT
inlawrev-2932	533	4	the	the	DET
inlawrev-2932	533	5	rental	rental	ADJ
inlawrev-2932	533	6	rate	rate	NOUN
inlawrev-2932	533	7	should	should	AUX
inlawrev-2932	533	8	be	be	AUX
inlawrev-2932	533	9	a	a	DET
inlawrev-2932	533	10	fair	fair	ADJ
inlawrev-2932	533	11	rental	rental	ADJ
inlawrev-2932	533	12	rate	rate	NOUN
inlawrev-2932	533	13	.	.	PUNCT
inlawrev-2932	534	1	other	other	ADJ
inlawrev-2932	534	2	arguments	argument	NOUN
inlawrev-2932	534	3	against	against	ADP
inlawrev-2932	534	4	the	the	DET
inlawrev-2932	534	5	lr.s	lr.s	PROPN
inlawrev-2932	534	6	.	.	PUNCT
inlawrev-2932	535	1	position	position	NOUN
inlawrev-2932	535	2	exist	exist	VERB
inlawrev-2932	535	3	.	.	PUNCT
inlawrev-2932	536	1	in	in	ADP
inlawrev-2932	536	2	revenue	revenue	NOUN
inlawrev-2932	536	3	ruling	rule	VERB
inlawrev-2932	536	4	74	74	NUM
inlawrev-2932	536	5	-	-	SYM
inlawrev-2932	536	6	209	209	NUM
inlawrev-2932	536	7	,	,	PUNCT
inlawrev-2932	536	8	the	the	DET
inlawrev-2932	536	9	lr.s	lr.s	PROPN
inlawrev-2932	536	10	.	.	PUNCT
inlawrev-2932	537	1	concluded	conclude	VERB
inlawrev-2932	537	2	that	that	SCONJ
inlawrev-2932	537	3	rent	rent	NOUN
inlawrev-2932	537	4	paid	pay	VERB
inlawrev-2932	537	5	by	by	ADP
inlawrev-2932	537	6	a	a	DET
inlawrev-2932	537	7	husband	husband	NOUN
inlawrev-2932	537	8	to	to	ADP
inlawrev-2932	537	9	his	his	PRON
inlawrev-2932	537	10	wife	wife	NOUN
inlawrev-2932	537	11	for	for	ADP
inlawrev-2932	537	12	the	the	DET
inlawrev-2932	537	13	use	use	NOUN
inlawrev-2932	537	14	of	of	ADP
inlawrev-2932	537	15	their	their	PRON
inlawrev-2932	537	16	jointly	jointly	ADV
inlawrev-2932	537	17	-	-	PUNCT
inlawrev-2932	537	18	owned	own	VERB
inlawrev-2932	537	19	wisconsin	wisconsin	NOUN
inlawrev-2932	537	20	real	real	ADJ
inlawrev-2932	537	21	estate	estate	NOUN
inlawrev-2932	537	22	that	that	PRON
inlawrev-2932	537	23	the	the	DET
inlawrev-2932	537	24	husband	husband	NOUN
inlawrev-2932	537	25	used	use	VERB
inlawrev-2932	537	26	in	in	ADP
inlawrev-2932	537	27	his	his	PRON
inlawrev-2932	537	28	business	business	NOUN
inlawrev-2932	537	29	was	be	AUX
inlawrev-2932	537	30	deductible	deductible	ADJ
inlawrev-2932	537	31	as	as	ADP
inlawrev-2932	537	32	a	a	DET
inlawrev-2932	537	33	business	business	NOUN
inlawrev-2932	537	34	expense	expense	NOUN
inlawrev-2932	537	35	on	on	ADP
inlawrev-2932	537	36	the	the	DET
inlawrev-2932	537	37	husband	husband	NOUN
inlawrev-2932	537	38	's	's	PART
inlawrev-2932	537	39	separate	separate	ADJ
inlawrev-2932	537	40	income	income	NOUN
inlawrev-2932	537	41	tax	tax	NOUN
inlawrev-2932	537	42	return	return	NOUN
inlawrev-2932	537	43	.	.	PUNCT
inlawrev-2932	538	1	^^^	^^^	PUNCT
inlawrev-2932	538	2	on	on	ADP
inlawrev-2932	538	3	its	its	PRON
inlawrev-2932	538	4	face	face	NOUN
inlawrev-2932	538	5	,	,	PUNCT
inlawrev-2932	538	6	this	this	DET
inlawrev-2932	538	7	ruling	ruling	NOUN
inlawrev-2932	538	8	seems	seem	VERB
inlawrev-2932	538	9	to	to	PART
inlawrev-2932	538	10	reject	reject	VERB
inlawrev-2932	538	11	the	the	DET
inlawrev-2932	538	12	equity	equity	NOUN
inlawrev-2932	538	13	argument	argument	NOUN
inlawrev-2932	538	14	of	of	ADP
inlawrev-2932	538	15	the	the	DET
inlawrev-2932	538	16	lr.s	lr.	NOUN
inlawrev-2932	538	17	.	.	PUNCT
inlawrev-2932	539	1	however	however	ADV
inlawrev-2932	539	2	,	,	PUNCT
inlawrev-2932	539	3	in	in	ADP
inlawrev-2932	539	4	two	two	NUM
inlawrev-2932	539	5	letter	letter	NOUN
inlawrev-2932	539	6	rulings	ruling	NOUN
inlawrev-2932	539	7	,	,	PUNCT
inlawrev-2932	539	8	^^	^^	NUM
inlawrev-2932	539	9	°	°	ADP
inlawrev-2932	539	10	the	the	DET
inlawrev-2932	539	11	lr.s	lr.s	PROPN
inlawrev-2932	539	12	.	.	PUNCT
inlawrev-2932	540	1	distinguished	distinguished	ADJ
inlawrev-2932	540	2	revenue	revenue	NOUN
inlawrev-2932	540	3	ruling	rule	VERB
inlawrev-2932	540	4	74	74	NUM
inlawrev-2932	540	5	-	-	SYM
inlawrev-2932	540	6	209	209	NUM
inlawrev-2932	540	7	by	by	ADP
inlawrev-2932	540	8	the	the	DET
inlawrev-2932	540	9	fact	fact	NOUN
inlawrev-2932	540	10	that	that	SCONJ
inlawrev-2932	540	11	the	the	DET
inlawrev-2932	540	12	taxpayers	taxpayer	NOUN
inlawrev-2932	540	13	in	in	ADP
inlawrev-2932	540	14	the	the	DET
inlawrev-2932	540	15	letter	letter	NOUN
inlawrev-2932	540	16	rulings	ruling	NOUN
inlawrev-2932	540	17	filed	file	VERB
inlawrev-2932	540	18	a	a	DET
inlawrev-2932	540	19	joint	joint	ADJ
inlawrev-2932	540	20	return	return	NOUN
inlawrev-2932	540	21	rather	rather	ADV
inlawrev-2932	540	22	than	than	ADP
inlawrev-2932	540	23	a	a	DET
inlawrev-2932	540	24	separate	separate	ADJ
inlawrev-2932	540	25	return	return	NOUN
inlawrev-2932	540	26	.	.	PUNCT
inlawrev-2932	541	1	the	the	DET
inlawrev-2932	541	2	two	two	NUM
inlawrev-2932	541	3	distinguishing	distinguish	VERB
inlawrev-2932	541	4	letter	letter	NOUN
inlawrev-2932	541	5	rulings	ruling	NOUN
inlawrev-2932	541	6	concluded	conclude	VERB
inlawrev-2932	541	7	that	that	SCONJ
inlawrev-2932	541	8	filing	file	VERB
inlawrev-2932	541	9	a	a	DET
inlawrev-2932	541	10	joint	joint	ADJ
inlawrev-2932	541	11	return	return	NOUN
inlawrev-2932	541	12	makes	make	VERB
inlawrev-2932	541	13	the	the	DET
inlawrev-2932	541	14	two	two	NUM
inlawrev-2932	541	15	taxpayers	taxpayer	NOUN
inlawrev-2932	541	16	one	one	NUM
inlawrev-2932	541	17	taxable	taxable	ADJ
inlawrev-2932	541	18	unit	unit	NOUN
inlawrev-2932	541	19	;	;	PUNCT
inlawrev-2932	541	20	therefore	therefore	ADV
inlawrev-2932	541	21	,	,	PUNCT
inlawrev-2932	541	22	the	the	DET
inlawrev-2932	541	23	payment	payment	NOUN
inlawrev-2932	541	24	from	from	ADP
inlawrev-2932	541	25	husband	husband	NOUN
inlawrev-2932	541	26	to	to	ADP
inlawrev-2932	541	27	wife	wife	NOUN
inlawrev-2932	541	28	had	have	VERB
inlawrev-2932	541	29	no	no	DET
inlawrev-2932	541	30	substance	substance	NOUN
inlawrev-2932	541	31	because	because	SCONJ
inlawrev-2932	541	32	the	the	DET
inlawrev-2932	541	33	taxable	taxable	ADJ
inlawrev-2932	541	34	unit	unit	NOUN
inlawrev-2932	541	35	merely	merely	ADV
inlawrev-2932	541	36	reallocated	reallocate	VERB
inlawrev-2932	541	37	income	income	NOUN
inlawrev-2932	541	38	within	within	ADP
inlawrev-2932	541	39	itself	itself	PRON
inlawrev-2932	541	40	.	.	PUNCT
inlawrev-2932	542	1	^^^	^^^	PUNCT
inlawrev-2932	542	2	this	this	DET
inlawrev-2932	542	3	position	position	NOUN
inlawrev-2932	542	4	does	do	AUX
inlawrev-2932	542	5	not	not	PART
inlawrev-2932	542	6	necessarily	necessarily	ADV
inlawrev-2932	542	7	follow	follow	VERB
inlawrev-2932	542	8	from	from	ADP
inlawrev-2932	542	9	the	the	DET
inlawrev-2932	542	10	authorities	authority	NOUN
inlawrev-2932	542	11	the	the	DET
inlawrev-2932	542	12	lr.s	lr.s	PROPN
inlawrev-2932	542	13	.	.	PUNCT
inlawrev-2932	543	1	cites	cite	VERB
inlawrev-2932	543	2	to	to	PART
inlawrev-2932	543	3	support	support	VERB
inlawrev-2932	543	4	its	its	PRON
inlawrev-2932	543	5	position	position	NOUN
inlawrev-2932	543	6	.	.	PUNCT
inlawrev-2932	544	1	in	in	ADP
inlawrev-2932	544	2	private	private	ADJ
inlawrev-2932	544	3	letter	letter	NOUN
inlawrev-2932	544	4	ruling	rule	VERB
inlawrev-2932	544	5	85	85	NUM
inlawrev-2932	544	6	-	-	SYM
inlawrev-2932	544	7	35	35	NUM
inlawrev-2932	544	8	-	-	PUNCT
inlawrev-2932	544	9	001	001	NOUN
inlawrev-2932	544	10	,	,	PUNCT
inlawrev-2932	544	11	the	the	DET
inlawrev-2932	544	12	lr.s	lr.s	PROPN
inlawrev-2932	544	13	.	.	PUNCT
inlawrev-2932	545	1	cited	cite	VERB
inlawrev-2932	545	2	helvering	helvere	VERB
inlawrev-2932	545	3	v.	v.	ADP
inlawrev-2932	545	4	janney^^^	janney^^^	PROPN
inlawrev-2932	545	5	to	to	PART
inlawrev-2932	545	6	support	support	VERB
inlawrev-2932	545	7	its	its	PRON
inlawrev-2932	545	8	holding	holding	NOUN
inlawrev-2932	545	9	that	that	SCONJ
inlawrev-2932	545	10	when	when	SCONJ
inlawrev-2932	545	11	a	a	DET
inlawrev-2932	545	12	married	married	ADJ
inlawrev-2932	545	13	couple	couple	NOUN
inlawrev-2932	545	14	files	file	VERB
inlawrev-2932	545	15	a	a	DET
inlawrev-2932	545	16	joint	joint	ADJ
inlawrev-2932	545	17	return	return	NOUN
inlawrev-2932	545	18	,	,	PUNCT
inlawrev-2932	545	19	one	one	NUM
inlawrev-2932	545	20	spouse	spouse	NOUN
inlawrev-2932	545	21	is	be	AUX
inlawrev-2932	545	22	not	not	PART
inlawrev-2932	545	23	allowed	allow	VERB
inlawrev-2932	545	24	to	to	PART
inlawrev-2932	545	25	deduct	deduct	VERB
inlawrev-2932	545	26	payments	payment	NOUN
inlawrev-2932	545	27	made	make	VERB
inlawrev-2932	545	28	to	to	ADP
inlawrev-2932	545	29	the	the	DET
inlawrev-2932	545	30	other	other	ADJ
inlawrev-2932	545	31	spouse	spouse	NOUN
inlawrev-2932	545	32	because	because	SCONJ
inlawrev-2932	545	33	they	they	PRON
inlawrev-2932	545	34	have	have	AUX
inlawrev-2932	545	35	become	become	VERB
inlawrev-2932	545	36	one	one	NUM
inlawrev-2932	545	37	taxable	taxable	ADJ
inlawrev-2932	545	38	unit	unit	NOUN
inlawrev-2932	545	39	.	.	PUNCT
inlawrev-2932	546	1	helvering	helvere	VERB
inlawrev-2932	546	2	v.	v.	ADP
inlawrev-2932	546	3	janney^^^	janney^^^	PROPN
inlawrev-2932	546	4	addressed	address	VERB
inlawrev-2932	546	5	whether	whether	SCONJ
inlawrev-2932	546	6	capital	capital	NOUN
inlawrev-2932	546	7	losses	loss	NOUN
inlawrev-2932	546	8	of	of	ADP
inlawrev-2932	546	9	one	one	NUM
inlawrev-2932	546	10	spouse	spouse	NOUN
inlawrev-2932	546	11	could	could	AUX
inlawrev-2932	546	12	be	be	AUX
inlawrev-2932	546	13	deducted	deduct	VERB
inlawrev-2932	546	14	against	against	ADP
inlawrev-2932	546	15	capital	capital	NOUN
inlawrev-2932	546	16	gains	gain	NOUN
inlawrev-2932	546	17	of	of	ADP
inlawrev-2932	546	18	the	the	DET
inlawrev-2932	546	19	other	other	ADJ
inlawrev-2932	546	20	spouse	spouse	NOUN
inlawrev-2932	546	21	.	.	PUNCT
inlawrev-2932	547	1	in	in	ADP
inlawrev-2932	547	2	holding	hold	VERB
inlawrev-2932	547	3	that	that	SCONJ
inlawrev-2932	547	4	spouses	spouse	NOUN
inlawrev-2932	547	5	could	could	AUX
inlawrev-2932	547	6	deduct	deduct	VERB
inlawrev-2932	547	7	capital	capital	NOUN
inlawrev-2932	547	8	losses	loss	NOUN
inlawrev-2932	547	9	,	,	PUNCT
inlawrev-2932	547	10	the	the	DET
inlawrev-2932	547	11	court	court	NOUN
inlawrev-2932	547	12	pointed	point	VERB
inlawrev-2932	547	13	out	out	ADP
inlawrev-2932	547	14	that	that	SCONJ
inlawrev-2932	547	15	on	on	ADP
inlawrev-2932	547	16	a	a	DET
inlawrev-2932	547	17	joint	joint	ADJ
inlawrev-2932	547	18	return	return	NOUN
inlawrev-2932	547	19	,	,	PUNCT
inlawrev-2932	547	20	tax	tax	NOUN
inlawrev-2932	547	21	is	be	AUX
inlawrev-2932	547	22	computed	compute	VERB
inlawrev-2932	547	23	on	on	ADP
inlawrev-2932	547	24	the	the	DET
inlawrev-2932	547	25	aggregate	aggregate	ADJ
inlawrev-2932	547	26	income	income	NOUN
inlawrev-2932	547	27	of	of	ADP
inlawrev-2932	547	28	the	the	DET
inlawrev-2932	547	29	two	two	NUM
inlawrev-2932	547	30	taxpayers	taxpayer	NOUN
inlawrev-2932	547	31	,	,	PUNCT
inlawrev-2932	547	32	which	which	PRON
inlawrev-2932	547	33	is	be	AUX
inlawrev-2932	547	34	calculated	calculate	VERB
inlawrev-2932	547	35	by	by	ADP
inlawrev-2932	547	36	deducting	deduct	VERB
inlawrev-2932	547	37	one	one	NUM
inlawrev-2932	547	38	spouse	spouse	NOUN
inlawrev-2932	547	39	's	's	PART
inlawrev-2932	547	40	excess	excess	ADJ
inlawrev-2932	547	41	deductions	deduction	NOUN
inlawrev-2932	547	42	from	from	ADP
inlawrev-2932	547	43	the	the	DET
inlawrev-2932	547	44	125	125	NUM
inlawrev-2932	547	45	.	.	PUNCT
inlawrev-2932	548	1	i	i	PRON
inlawrev-2932	548	2	d.	d.	PROPN
inlawrev-2932	548	3	at	at	ADP
inlawrev-2932	548	4	272	272	NUM
inlawrev-2932	548	5	.	.	PUNCT
inlawrev-2932	549	1	126	126	NUM
inlawrev-2932	549	2	.	.	PUNCT
inlawrev-2932	550	1	i	i	PRON
inlawrev-2932	550	2	d.	d.	PROPN
inlawrev-2932	550	3	127	127	NUM
inlawrev-2932	550	4	.	.	PUNCT
inlawrev-2932	551	1	i	i	PRON
inlawrev-2932	551	2	d.	d.	PROPN
inlawrev-2932	551	3	128	128	NUM
inlawrev-2932	551	4	.	.	PUNCT
inlawrev-2932	552	1	i	i	PRON
inlawrev-2932	552	2	d.	d.	PROPN
inlawrev-2932	552	3	129	129	NUM
inlawrev-2932	552	4	.	.	PUNCT
inlawrev-2932	553	1	rev	rev	PROPN
inlawrev-2932	553	2	.	.	PUNCT
inlawrev-2932	554	1	rul	rul	NOUN
inlawrev-2932	554	2	.	.	PUNCT
inlawrev-2932	555	1	74	74	NUM
inlawrev-2932	555	2	-	-	SYM
inlawrev-2932	555	3	209	209	NUM
inlawrev-2932	555	4	,	,	PUNCT
inlawrev-2932	555	5	1974	1974	NUM
inlawrev-2932	555	6	-	-	SYM
inlawrev-2932	555	7	1	1	NUM
inlawrev-2932	555	8	c.b	c.b	PROPN
inlawrev-2932	555	9	.	.	PROPN
inlawrev-2932	555	10	46	46	NUM
inlawrev-2932	555	11	.	.	PUNCT
inlawrev-2932	555	12	130	130	NUM
inlawrev-2932	555	13	.	.	PUNCT
inlawrev-2932	556	1	priv	priv	NOUN
inlawrev-2932	556	2	.	.	PUNCT
inlawrev-2932	557	1	ltr	ltr	PROPN
inlawrev-2932	557	2	.	.	PUNCT
inlawrev-2932	557	3	rul	rul	PROPN
inlawrev-2932	557	4	.	.	PUNCT
inlawrev-2932	557	5	85	85	NUM
inlawrev-2932	557	6	-	-	SYM
inlawrev-2932	557	7	35	35	NUM
inlawrev-2932	557	8	-	-	PUNCT
inlawrev-2932	557	9	0001	0001	NUM
inlawrev-2932	557	10	(	(	PUNCT
inlawrev-2932	557	11	may	may	PROPN
inlawrev-2932	557	12	3	3	NUM
inlawrev-2932	557	13	,	,	PUNCT
inlawrev-2932	557	14	1985	1985	NUM
inlawrev-2932	557	15	)	)	PUNCT
inlawrev-2932	557	16	(	(	PUNCT
inlawrev-2932	557	17	husband	husband	NOUN
inlawrev-2932	557	18	paid	pay	VERB
inlawrev-2932	557	19	wife	wife	NOUN
inlawrev-2932	557	20	for	for	ADP
inlawrev-2932	557	21	bookkeeping	bookkeeping	NOUN
inlawrev-2932	557	22	services	service	NOUN
inlawrev-2932	557	23	)	)	PUNCT
inlawrev-2932	557	24	;	;	PUNCT
inlawrev-2932	558	1	priv	priv	NOUN
inlawrev-2932	558	2	.	.	PUNCT
inlawrev-2932	559	1	ltr	ltr	PROPN
inlawrev-2932	559	2	.	.	PUNCT
inlawrev-2932	560	1	rul	rul	PROPN
inlawrev-2932	560	2	.	.	PUNCT
inlawrev-2932	561	1	81	81	NUM
inlawrev-2932	561	2	-	-	PUNCT
inlawrev-2932	561	3	04	04	NUM
inlawrev-2932	561	4	-	-	PUNCT
inlawrev-2932	561	5	004	004	NUM
inlawrev-2932	561	6	(	(	PUNCT
inlawrev-2932	561	7	sept	sept	PROPN
inlawrev-2932	561	8	.	.	PROPN
inlawrev-2932	561	9	23	23	NUM
inlawrev-2932	561	10	,	,	PUNCT
inlawrev-2932	561	11	1980	1980	NUM
inlawrev-2932	561	12	)	)	PUNCT
inlawrev-2932	561	13	(	(	PUNCT
inlawrev-2932	561	14	husband	husband	NOUN
inlawrev-2932	561	15	paid	pay	VERB
inlawrev-2932	561	16	wife	wife	NOUN
inlawrev-2932	561	17	rent	rent	VERB
inlawrev-2932	561	18	for	for	ADP
inlawrev-2932	561	19	her	her	PRON
inlawrev-2932	561	20	separate	separate	ADJ
inlawrev-2932	561	21	property	property	NOUN
inlawrev-2932	561	22	)	)	PUNCT
inlawrev-2932	561	23	.	.	PUNCT
inlawrev-2932	562	1	131	131	X
inlawrev-2932	562	2	.	.	PUNCT
inlawrev-2932	563	1	see	see	VERB
inlawrev-2932	563	2	supra	supra	PROPN
inlawrev-2932	563	3	note	note	PROPN
inlawrev-2932	563	4	130	130	NUM
inlawrev-2932	563	5	.	.	PUNCT
inlawrev-2932	564	1	132	132	NUM
inlawrev-2932	564	2	.	.	X
inlawrev-2932	565	1	311	311	NUM
inlawrev-2932	565	2	u.s	u.s	PROPN
inlawrev-2932	565	3	.	.	PROPN
inlawrev-2932	565	4	189	189	NUM
inlawrev-2932	565	5	(	(	PUNCT
inlawrev-2932	565	6	1940	1940	NUM
inlawrev-2932	565	7	)	)	PUNCT
inlawrev-2932	565	8	.	.	PUNCT
inlawrev-2932	566	1	133	133	NUM
inlawrev-2932	566	2	.	.	PUNCT
inlawrev-2932	567	1	i	i	PRON
inlawrev-2932	567	2	d.	d.	PROPN
inlawrev-2932	567	3	1448	1448	NUM
inlawrev-2932	567	4	indiana	indiana	PROPN
inlawrev-2932	567	5	law	law	PROPN
inlawrev-2932	567	6	review	review	NOUN
inlawrev-2932	568	1	[	[	X
inlawrev-2932	568	2	vol	vol	NOUN
inlawrev-2932	568	3	.	.	PUNCT
inlawrev-2932	569	1	24:1429	24:1429	NUM
inlawrev-2932	569	2	other	other	ADJ
inlawrev-2932	569	3	spouse	spouse	NOUN
inlawrev-2932	569	4	's	's	PART
inlawrev-2932	569	5	net	net	ADJ
inlawrev-2932	569	6	income	income	NOUN
inlawrev-2932	569	7	.	.	PUNCT
inlawrev-2932	570	1	'^	'^	PROPN
inlawrev-2932	570	2	'	'	NOUN
inlawrev-2932	570	3	*	*	PUNCT
inlawrev-2932	571	1	thus	thus	ADV
inlawrev-2932	571	2	,	,	PUNCT
inlawrev-2932	571	3	the	the	DET
inlawrev-2932	571	4	issue	issue	NOUN
inlawrev-2932	571	5	of	of	ADP
inlawrev-2932	571	6	allowing	allow	VERB
inlawrev-2932	571	7	a	a	DET
inlawrev-2932	571	8	deduction	deduction	NOUN
inlawrev-2932	571	9	for	for	ADP
inlawrev-2932	571	10	payments	payment	NOUN
inlawrev-2932	571	11	made	make	VERB
inlawrev-2932	571	12	by	by	ADP
inlawrev-2932	571	13	one	one	NUM
inlawrev-2932	571	14	spouse	spouse	NOUN
inlawrev-2932	571	15	to	to	ADP
inlawrev-2932	571	16	the	the	DET
inlawrev-2932	571	17	other	other	ADJ
inlawrev-2932	571	18	was	be	AUX
inlawrev-2932	571	19	not	not	PART
inlawrev-2932	571	20	before	before	ADP
inlawrev-2932	571	21	the	the	DET
inlawrev-2932	571	22	court	court	NOUN
inlawrev-2932	571	23	,	,	PUNCT
inlawrev-2932	571	24	and	and	CCONJ
inlawrev-2932	571	25	was	be	AUX
inlawrev-2932	571	26	not	not	PART
inlawrev-2932	571	27	addressed	address	VERB
inlawrev-2932	571	28	by	by	ADP
inlawrev-2932	571	29	the	the	DET
inlawrev-2932	571	30	court	court	NOUN
inlawrev-2932	571	31	.	.	PUNCT
inlawrev-2932	572	1	the	the	DET
inlawrev-2932	572	2	case	case	NOUN
inlawrev-2932	572	3	does	do	AUX
inlawrev-2932	572	4	not	not	PART
inlawrev-2932	572	5	lend	lend	VERB
inlawrev-2932	572	6	credence	credence	NOUN
inlawrev-2932	572	7	to	to	ADP
inlawrev-2932	572	8	private	private	ADJ
inlawrev-2932	572	9	letter	letter	NOUN
inlawrev-2932	572	10	ruling	rule	VERB
inlawrev-2932	572	11	85	85	NUM
inlawrev-2932	572	12	-	-	SYM
inlawrev-2932	572	13	35	35	NUM
inlawrev-2932	572	14	-	-	PUNCT
inlawrev-2932	572	15	001	001	NOUN
inlawrev-2932	572	16	.	.	PUNCT
inlawrev-2932	572	17	'	'	PUNCT
inlawrev-2932	572	18	^^	^^	CCONJ
inlawrev-2932	572	19	the	the	DET
inlawrev-2932	572	20	taxable	taxable	ADJ
inlawrev-2932	572	21	unit	unit	NOUN
inlawrev-2932	572	22	concept	concept	NOUN
inlawrev-2932	572	23	derived	derive	VERB
inlawrev-2932	572	24	from	from	ADP
inlawrev-2932	572	25	filing	file	VERB
inlawrev-2932	572	26	a	a	DET
inlawrev-2932	572	27	joint	joint	ADJ
inlawrev-2932	572	28	return	return	NOUN
inlawrev-2932	572	29	has	have	AUX
inlawrev-2932	572	30	been	be	AUX
inlawrev-2932	572	31	explicitly	explicitly	ADV
inlawrev-2932	572	32	rejected	reject	VERB
inlawrev-2932	572	33	in	in	ADP
inlawrev-2932	572	34	other	other	ADJ
inlawrev-2932	572	35	contexts	contexts	NOUN
inlawrev-2932	572	36	.	.	PUNCT
inlawrev-2932	573	1	in	in	ADP
inlawrev-2932	573	2	coerver	coerver	PROPN
inlawrev-2932	573	3	v.	v.	PROPN
inlawrev-2932	573	4	commissioner	commissioner	PROPN
inlawrev-2932	573	5	,	,	PUNCT
inlawrev-2932	573	6	^^^	^^^	ADP
inlawrev-2932	573	7	the	the	DET
inlawrev-2932	573	8	tax	tax	NOUN
inlawrev-2932	573	9	court	court	NOUN
inlawrev-2932	573	10	discussed	discuss	VERB
inlawrev-2932	573	11	helvering	helvere	VERB
inlawrev-2932	573	12	v.	v.	ADP
inlawrev-2932	573	13	janney^^^	janney^^^	PROPN
inlawrev-2932	573	14	and	and	CCONJ
inlawrev-2932	573	15	taft	taft	PROPN
inlawrev-2932	573	16	v.	v.	CCONJ
inlawrev-2932	573	17	helvering,^^^	helvering,^^^	PROPN
inlawrev-2932	573	18	and	and	CCONJ
inlawrev-2932	573	19	rejected	reject	VERB
inlawrev-2932	573	20	the	the	DET
inlawrev-2932	573	21	taxpayer	taxpayer	NOUN
inlawrev-2932	573	22	's	's	PART
inlawrev-2932	573	23	argument	argument	NOUN
inlawrev-2932	573	24	that	that	SCONJ
inlawrev-2932	573	25	those	those	DET
inlawrev-2932	573	26	cases	case	NOUN
inlawrev-2932	573	27	hold	hold	VERB
inlawrev-2932	573	28	that	that	SCONJ
inlawrev-2932	573	29	a	a	DET
inlawrev-2932	573	30	married	married	ADJ
inlawrev-2932	573	31	couple	couple	NOUN
inlawrev-2932	573	32	filing	filing	NOUN
inlawrev-2932	573	33	jointly	jointly	ADV
inlawrev-2932	573	34	becomes	become	VERB
inlawrev-2932	573	35	one	one	NUM
inlawrev-2932	573	36	taxpayer	taxpayer	NOUN
inlawrev-2932	573	37	for	for	ADP
inlawrev-2932	573	38	all	all	DET
inlawrev-2932	573	39	purposes	purpose	NOUN
inlawrev-2932	573	40	.	.	PUNCT
inlawrev-2932	574	1	'	'	PUNCT
inlawrev-2932	574	2	^^	^^	PUNCT
inlawrev-2932	574	3	the	the	DET
inlawrev-2932	574	4	court	court	NOUN
inlawrev-2932	574	5	rejected	reject	VERB
inlawrev-2932	574	6	the	the	DET
inlawrev-2932	574	7	taxpayer	taxpayer	NOUN
inlawrev-2932	574	8	's	's	PART
inlawrev-2932	574	9	argument	argument	NOUN
inlawrev-2932	574	10	that	that	SCONJ
inlawrev-2932	574	11	filing	file	VERB
inlawrev-2932	574	12	a	a	DET
inlawrev-2932	574	13	joint	joint	ADJ
inlawrev-2932	574	14	return	return	NOUN
inlawrev-2932	574	15	made	make	VERB
inlawrev-2932	574	16	them	they	PRON
inlawrev-2932	574	17	a	a	DET
inlawrev-2932	574	18	taxable	taxable	ADJ
inlawrev-2932	574	19	unit	unit	NOUN
inlawrev-2932	574	20	and	and	CCONJ
inlawrev-2932	574	21	therefore	therefore	ADV
inlawrev-2932	574	22	that	that	SCONJ
inlawrev-2932	574	23	their	their	PRON
inlawrev-2932	574	24	tax	tax	NOUN
inlawrev-2932	574	25	home	home	NOUN
inlawrev-2932	574	26	was	be	AUX
inlawrev-2932	574	27	in	in	ADP
inlawrev-2932	574	28	the	the	DET
inlawrev-2932	574	29	city	city	NOUN
inlawrev-2932	574	30	where	where	SCONJ
inlawrev-2932	574	31	the	the	DET
inlawrev-2932	574	32	husband	husband	NOUN
inlawrev-2932	574	33	lived	live	VERB
inlawrev-2932	574	34	and	and	CCONJ
inlawrev-2932	574	35	worked	work	VERB
inlawrev-2932	574	36	:	:	PUNCT
inlawrev-2932	574	37	the	the	DET
inlawrev-2932	574	38	concept	concept	NOUN
inlawrev-2932	574	39	of	of	ADP
inlawrev-2932	574	40	a	a	DET
inlawrev-2932	574	41	*	*	PUNCT
inlawrev-2932	574	42	'	'	PUNCT
inlawrev-2932	574	43	taxable	taxable	ADJ
inlawrev-2932	574	44	unit	unit	NOUN
inlawrev-2932	574	45	"	"	PUNCT
inlawrev-2932	574	46	under	under	ADP
inlawrev-2932	574	47	the	the	DET
inlawrev-2932	574	48	joint	joint	ADJ
inlawrev-2932	574	49	return	return	NOUN
inlawrev-2932	574	50	provision	provision	NOUN
inlawrev-2932	574	51	,	,	PUNCT
inlawrev-2932	574	52	§	§	PROPN
inlawrev-2932	574	53	6013	6013	NUM
inlawrev-2932	574	54	,	,	PUNCT
inlawrev-2932	574	55	merely	merely	ADV
inlawrev-2932	574	56	means	mean	VERB
inlawrev-2932	574	57	that	that	SCONJ
inlawrev-2932	574	58	while	while	SCONJ
inlawrev-2932	574	59	there	there	PRON
inlawrev-2932	574	60	are	be	VERB
inlawrev-2932	574	61	two	two	NUM
inlawrev-2932	574	62	taxpayers	taxpayer	NOUN
inlawrev-2932	574	63	on	on	ADP
inlawrev-2932	574	64	a	a	DET
inlawrev-2932	574	65	joint	joint	ADJ
inlawrev-2932	574	66	return	return	NOUN
inlawrev-2932	574	67	,	,	PUNCT
inlawrev-2932	574	68	there	there	PRON
inlawrev-2932	574	69	is	be	VERB
inlawrev-2932	574	70	only	only	ADV
inlawrev-2932	574	71	one	one	NUM
inlawrev-2932	574	72	taxable	taxable	ADJ
inlawrev-2932	574	73	income	income	NOUN
inlawrev-2932	574	74	.	.	PUNCT
inlawrev-2932	575	1	it	it	PRON
inlawrev-2932	575	2	does	do	AUX
inlawrev-2932	575	3	not	not	PART
inlawrev-2932	575	4	create	create	VERB
inlawrev-2932	575	5	a	a	DET
inlawrev-2932	575	6	new	new	ADJ
inlawrev-2932	575	7	tax	tax	NOUN
inlawrev-2932	575	8	personality	personality	NOUN
inlawrev-2932	575	9	which	which	PRON
inlawrev-2932	575	10	would	would	AUX
inlawrev-2932	575	11	be	be	AUX
inlawrev-2932	575	12	entitled	entitle	VERB
inlawrev-2932	575	13	,	,	PUNCT
inlawrev-2932	575	14	in	in	ADP
inlawrev-2932	575	15	its	its	PRON
inlawrev-2932	575	16	own	own	ADJ
inlawrev-2932	575	17	right	right	NOUN
inlawrev-2932	575	18	,	,	PUNCT
inlawrev-2932	575	19	to	to	ADP
inlawrev-2932	575	20	deductions	deduction	NOUN
inlawrev-2932	575	21	not	not	PART
inlawrev-2932	575	22	otherwise	otherwise	ADV
inlawrev-2932	575	23	available	available	ADJ
inlawrev-2932	575	24	to	to	ADP
inlawrev-2932	575	25	the	the	DET
inlawrev-2932	575	26	individual	individual	ADJ
inlawrev-2932	575	27	spouses	spouse	NOUN
inlawrev-2932	575	28	under	under	ADP
inlawrev-2932	575	29	the	the	DET
inlawrev-2932	575	30	pertinent	pertinent	ADJ
inlawrev-2932	575	31	sections	section	NOUN
inlawrev-2932	575	32	of	of	ADP
inlawrev-2932	575	33	the	the	DET
inlawrev-2932	575	34	statute	statute	NOUN
inlawrev-2932	575	35	.	.	PUNCT
inlawrev-2932	575	36	'	'	PUNCT
inlawrev-2932	576	1	"	"	PUNCT
inlawrev-2932	576	2	^	^	PUNCT
inlawrev-2932	576	3	in	in	ADP
inlawrev-2932	576	4	private	private	ADJ
inlawrev-2932	576	5	letter	letter	NOUN
inlawrev-2932	576	6	ruling	rule	VERB
inlawrev-2932	576	7	85	85	NUM
inlawrev-2932	576	8	-	-	SYM
inlawrev-2932	576	9	35	35	NUM
inlawrev-2932	576	10	-	-	PUNCT
inlawrev-2932	576	11	001	001	NOUN
inlawrev-2932	576	12	,	,	PUNCT
inlawrev-2932	576	13	the	the	DET
inlawrev-2932	576	14	i.r.s	i.r.	NOUN
inlawrev-2932	576	15	.	.	PUNCT
inlawrev-2932	576	16	also	also	ADV
inlawrev-2932	576	17	cites	cite	VERB
inlawrev-2932	576	18	three	three	NUM
inlawrev-2932	576	19	cases	case	NOUN
inlawrev-2932	576	20	in	in	ADP
inlawrev-2932	576	21	which	which	PRON
inlawrev-2932	576	22	the	the	DET
inlawrev-2932	576	23	taxpayers	taxpayer	NOUN
inlawrev-2932	576	24	created	create	VERB
inlawrev-2932	576	25	trusts	trust	NOUN
inlawrev-2932	576	26	for	for	ADP
inlawrev-2932	576	27	the	the	DET
inlawrev-2932	576	28	benefit	benefit	NOUN
inlawrev-2932	576	29	of	of	ADP
inlawrev-2932	576	30	their	their	PRON
inlawrev-2932	576	31	minor	minor	ADJ
inlawrev-2932	576	32	children	child	NOUN
inlawrev-2932	576	33	,	,	PUNCT
inlawrev-2932	576	34	conveyed	convey	VERB
inlawrev-2932	576	35	an	an	DET
inlawrev-2932	576	36	office	office	NOUN
inlawrev-2932	576	37	building	building	NOUN
inlawrev-2932	576	38	to	to	ADP
inlawrev-2932	576	39	the	the	DET
inlawrev-2932	576	40	trusts	trust	NOUN
inlawrev-2932	576	41	,	,	PUNCT
inlawrev-2932	576	42	and	and	CCONJ
inlawrev-2932	576	43	then	then	ADV
inlawrev-2932	576	44	rented	rent	VERB
inlawrev-2932	576	45	the	the	DET
inlawrev-2932	576	46	office	office	NOUN
inlawrev-2932	576	47	building	building	NOUN
inlawrev-2932	576	48	from	from	ADP
inlawrev-2932	576	49	the	the	DET
inlawrev-2932	576	50	trust	trust	NOUN
inlawrev-2932	576	51	for	for	ADP
inlawrev-2932	576	52	a	a	DET
inlawrev-2932	576	53	medical	medical	ADJ
inlawrev-2932	576	54	practice	practice	NOUN
inlawrev-2932	576	55	.	.	PUNCT
inlawrev-2932	577	1	"^	"^	X
inlawrev-2932	577	2	'	'	PUNCT
inlawrev-2932	577	3	in	in	ADP
inlawrev-2932	577	4	each	each	PRON
inlawrev-2932	577	5	of	of	ADP
inlawrev-2932	577	6	those	those	DET
inlawrev-2932	577	7	cases	case	NOUN
inlawrev-2932	577	8	,	,	PUNCT
inlawrev-2932	577	9	the	the	DET
inlawrev-2932	577	10	court	court	NOUN
inlawrev-2932	577	11	examined	examine	VERB
inlawrev-2932	577	12	the	the	DET
inlawrev-2932	577	13	nature	nature	NOUN
inlawrev-2932	577	14	of	of	ADP
inlawrev-2932	577	15	the	the	DET
inlawrev-2932	577	16	transaction	transaction	NOUN
inlawrev-2932	577	17	,	,	PUNCT
inlawrev-2932	577	18	and	and	CCONJ
inlawrev-2932	577	19	concluded	conclude	VERB
inlawrev-2932	577	20	that	that	SCONJ
inlawrev-2932	577	21	it	it	PRON
inlawrev-2932	577	22	had	have	VERB
inlawrev-2932	577	23	no	no	DET
inlawrev-2932	577	24	economic	economic	ADJ
inlawrev-2932	577	25	substance	substance	NOUN
inlawrev-2932	577	26	because	because	SCONJ
inlawrev-2932	577	27	the	the	DET
inlawrev-2932	577	28	taxpayer	taxpayer	NOUN
inlawrev-2932	577	29	had	have	VERB
inlawrev-2932	577	30	economic	economic	ADJ
inlawrev-2932	577	31	control	control	NOUN
inlawrev-2932	577	32	of	of	ADP
inlawrev-2932	577	33	the	the	DET
inlawrev-2932	577	34	building	building	NOUN
inlawrev-2932	577	35	before	before	ADV
inlawrev-2932	577	36	and	and	CCONJ
inlawrev-2932	577	37	after	after	ADP
inlawrev-2932	577	38	the	the	DET
inlawrev-2932	577	39	transfer	transfer	NOUN
inlawrev-2932	577	40	,	,	PUNCT
inlawrev-2932	577	41	the	the	DET
inlawrev-2932	577	42	amount	amount	NOUN
inlawrev-2932	577	43	of	of	ADP
inlawrev-2932	577	44	rent	rent	NOUN
inlawrev-2932	577	45	that	that	PRON
inlawrev-2932	577	46	was	be	AUX
inlawrev-2932	577	47	paid	pay	VERB
inlawrev-2932	577	48	was	be	AUX
inlawrev-2932	577	49	not	not	PART
inlawrev-2932	577	50	set	set	VERB
inlawrev-2932	577	51	at	at	ADP
inlawrev-2932	577	52	a	a	DET
inlawrev-2932	577	53	fair	fair	ADJ
inlawrev-2932	577	54	rental	rental	ADJ
inlawrev-2932	577	55	rate	rate	NOUN
inlawrev-2932	577	56	,	,	PUNCT
inlawrev-2932	577	57	and	and	CCONJ
inlawrev-2932	577	58	there	there	PRON
inlawrev-2932	577	59	was	be	VERB
inlawrev-2932	577	60	no	no	DET
inlawrev-2932	577	61	written	write	VERB
inlawrev-2932	577	62	lease	lease	NOUN
inlawrev-2932	577	63	specifying	specify	VERB
inlawrev-2932	577	64	the	the	DET
inlawrev-2932	577	65	rent.*'*^	rent.*'*^	NOUN
inlawrev-2932	577	66	rent	rent	NOUN
inlawrev-2932	577	67	paid	pay	VERB
inlawrev-2932	577	68	to	to	ADP
inlawrev-2932	577	69	a	a	DET
inlawrev-2932	577	70	spouse	spouse	NOUN
inlawrev-2932	577	71	can	can	AUX
inlawrev-2932	577	72	be	be	AUX
inlawrev-2932	577	73	distinguished	distinguish	VERB
inlawrev-2932	577	74	from	from	ADP
inlawrev-2932	577	75	those	those	DET
inlawrev-2932	577	76	facts	fact	NOUN
inlawrev-2932	577	77	because	because	SCONJ
inlawrev-2932	577	78	a	a	DET
inlawrev-2932	577	79	spouse	spouse	NOUN
inlawrev-2932	577	80	who	who	PRON
inlawrev-2932	577	81	is	be	AUX
inlawrev-2932	577	82	a	a	DET
inlawrev-2932	577	83	joint	joint	ADJ
inlawrev-2932	577	84	tenant	tenant	NOUN
inlawrev-2932	577	85	has	have	VERB
inlawrev-2932	577	86	the	the	DET
inlawrev-2932	577	87	legal	legal	ADJ
inlawrev-2932	577	88	right	right	NOUN
inlawrev-2932	577	89	to	to	PART
inlawrev-2932	577	90	collect	collect	VERB
inlawrev-2932	577	91	his	his	PRON
inlawrev-2932	577	92	or	or	CCONJ
inlawrev-2932	577	93	her	her	PRON
inlawrev-2932	577	94	share	share	NOUN
inlawrev-2932	577	95	of	of	ADP
inlawrev-2932	577	96	rent	rent	NOUN
inlawrev-2932	577	97	from	from	ADP
inlawrev-2932	577	98	the	the	DET
inlawrev-2932	577	99	property	property	NOUN
inlawrev-2932	577	100	.	.	PUNCT
inlawrev-2932	578	1	therefore	therefore	ADV
inlawrev-2932	578	2	,	,	PUNCT
inlawrev-2932	578	3	if	if	SCONJ
inlawrev-2932	578	4	the	the	DET
inlawrev-2932	578	5	standard	standard	NOUN
inlawrev-2932	578	6	of	of	ADP
inlawrev-2932	578	7	these	these	DET
inlawrev-2932	578	8	three	three	NUM
inlawrev-2932	578	9	cases	case	NOUN
inlawrev-2932	578	10	is	be	AUX
inlawrev-2932	578	11	applied	apply	VERB
inlawrev-2932	578	12	,	,	PUNCT
inlawrev-2932	578	13	the	the	DET
inlawrev-2932	578	14	rental	rental	ADJ
inlawrev-2932	578	15	deduction	deduction	NOUN
inlawrev-2932	578	16	should	should	AUX
inlawrev-2932	578	17	be	be	AUX
inlawrev-2932	578	18	allowed	allow	VERB
inlawrev-2932	578	19	.	.	PUNCT
inlawrev-2932	579	1	134	134	NUM
inlawrev-2932	579	2	.	.	PUNCT
inlawrev-2932	580	1	i	i	PRON
inlawrev-2932	580	2	d.	d.	PROPN
inlawrev-2932	580	3	at	at	ADP
inlawrev-2932	580	4	192	192	NUM
inlawrev-2932	580	5	.	.	PUNCT
inlawrev-2932	580	6	135	135	NUM
inlawrev-2932	580	7	.	.	PUNCT
inlawrev-2932	581	1	see	see	AUX
inlawrev-2932	581	2	also	also	ADV
inlawrev-2932	581	3	taft	taft	VERB
inlawrev-2932	581	4	v.	v.	ADP
inlawrev-2932	581	5	helvering	helvering	PROPN
inlawrev-2932	581	6	,	,	PUNCT
inlawrev-2932	581	7	311	311	NUM
inlawrev-2932	581	8	u.s	u.s	PROPN
inlawrev-2932	581	9	.	.	PROPN
inlawrev-2932	581	10	195	195	NUM
inlawrev-2932	581	11	(	(	PUNCT
inlawrev-2932	581	12	1940	1940	NUM
inlawrev-2932	581	13	)	)	PUNCT
inlawrev-2932	581	14	.	.	PUNCT
inlawrev-2932	582	1	136	136	NUM
inlawrev-2932	582	2	.	.	X
inlawrev-2932	583	1	36	36	NUM
inlawrev-2932	583	2	t.c	t.c	PROPN
inlawrev-2932	583	3	.	.	PROPN
inlawrev-2932	583	4	252	252	NUM
inlawrev-2932	583	5	(	(	PUNCT
inlawrev-2932	583	6	1961	1961	NUM
inlawrev-2932	583	7	)	)	PUNCT
inlawrev-2932	583	8	,	,	PUNCT
inlawrev-2932	583	9	aff'd	aff'd	NOUN
inlawrev-2932	583	10	,	,	PUNCT
inlawrev-2932	583	11	297	297	NUM
inlawrev-2932	583	12	f.2d	f.2d	NOUN
inlawrev-2932	583	13	837	837	NUM
inlawrev-2932	583	14	(	(	PUNCT
inlawrev-2932	583	15	3d	3d	NUM
inlawrev-2932	583	16	cir	cir	NOUN
inlawrev-2932	583	17	.	.	PROPN
inlawrev-2932	583	18	1962	1962	NUM
inlawrev-2932	583	19	)	)	PUNCT
inlawrev-2932	583	20	.	.	PUNCT
inlawrev-2932	584	1	137	137	NUM
inlawrev-2932	584	2	.	.	PUNCT
inlawrev-2932	585	1	311	311	NUM
inlawrev-2932	585	2	u.s	u.s	PROPN
inlawrev-2932	585	3	.	.	PROPN
inlawrev-2932	585	4	189	189	NUM
inlawrev-2932	585	5	(	(	PUNCT
inlawrev-2932	585	6	1940	1940	NUM
inlawrev-2932	585	7	)	)	PUNCT
inlawrev-2932	585	8	.	.	PUNCT
inlawrev-2932	586	1	138	138	NUM
inlawrev-2932	586	2	.	.	X
inlawrev-2932	587	1	311	311	NUM
inlawrev-2932	587	2	u.s	u.s	PROPN
inlawrev-2932	587	3	.	.	PROPN
inlawrev-2932	587	4	195	195	NUM
inlawrev-2932	587	5	(	(	PUNCT
inlawrev-2932	587	6	1940	1940	NUM
inlawrev-2932	587	7	)	)	PUNCT
inlawrev-2932	587	8	.	.	PUNCT
inlawrev-2932	588	1	139	139	NUM
inlawrev-2932	588	2	.	.	PUNCT
inlawrev-2932	589	1	i	i	PRON
inlawrev-2932	589	2	d.	d.	PROPN
inlawrev-2932	589	3	at	at	ADP
inlawrev-2932	589	4	254	254	NUM
inlawrev-2932	589	5	.	.	PUNCT
inlawrev-2932	590	1	140	140	NUM
inlawrev-2932	590	2	.	.	PUNCT
inlawrev-2932	591	1	i	i	PRON
inlawrev-2932	591	2	d.	d.	PROPN
inlawrev-2932	591	3	141	141	NUM
inlawrev-2932	591	4	.	.	PUNCT
inlawrev-2932	592	1	penn	penn	PROPN
inlawrev-2932	592	2	v.	v.	PROPN
inlawrev-2932	592	3	commissioner	commissioner	PROPN
inlawrev-2932	592	4	,	,	PUNCT
inlawrev-2932	592	5	51	51	NUM
inlawrev-2932	592	6	t.c	t.c	PROPN
inlawrev-2932	592	7	.	.	PROPN
inlawrev-2932	593	1	144	144	NUM
inlawrev-2932	593	2	(	(	PUNCT
inlawrev-2932	593	3	1968	1968	NUM
inlawrev-2932	593	4	)	)	PUNCT
inlawrev-2932	593	5	;	;	PUNCT
inlawrev-2932	594	1	furman	furman	PROPN
inlawrev-2932	594	2	v.	v.	PROPN
inlawrev-2932	594	3	commissioner	commissioner	PROPN
inlawrev-2932	594	4	,	,	PUNCT
inlawrev-2932	594	5	45	45	NUM
inlawrev-2932	594	6	t.c	t.c	PROPN
inlawrev-2932	594	7	.	.	PROPN
inlawrev-2932	594	8	360	360	NUM
inlawrev-2932	594	9	(	(	PUNCT
inlawrev-2932	594	10	1966	1966	NUM
inlawrev-2932	594	11	)	)	PUNCT
inlawrev-2932	594	12	,	,	PUNCT
inlawrev-2932	594	13	aff'd	aff'd	NOUN
inlawrev-2932	594	14	,	,	PUNCT
inlawrev-2932	594	15	381	381	NUM
inlawrev-2932	594	16	f.2d	f.2d	NOUN
inlawrev-2932	594	17	22	22	NUM
inlawrev-2932	594	18	(	(	PUNCT
inlawrev-2932	594	19	5th	5th	ADJ
inlawrev-2932	594	20	cir	cir	NOUN
inlawrev-2932	594	21	.	.	PROPN
inlawrev-2932	594	22	1967	1967	NUM
inlawrev-2932	594	23	)	)	PUNCT
inlawrev-2932	594	24	;	;	PUNCT
inlawrev-2932	594	25	van	van	PROPN
inlawrev-2932	594	26	zandt	zandt	PROPN
inlawrev-2932	594	27	v.	v.	ADP
inlawrev-2932	594	28	commissioner	commissioner	PROPN
inlawrev-2932	594	29	,	,	PUNCT
inlawrev-2932	594	30	40	40	NUM
inlawrev-2932	594	31	t.c	t.c	PROPN
inlawrev-2932	594	32	.	.	PROPN
inlawrev-2932	594	33	824	824	NUM
inlawrev-2932	594	34	(	(	PUNCT
inlawrev-2932	594	35	1963	1963	NUM
inlawrev-2932	594	36	)	)	PUNCT
inlawrev-2932	594	37	,	,	PUNCT
inlawrev-2932	594	38	aff'd	aff'd	NOUN
inlawrev-2932	594	39	,	,	PUNCT
inlawrev-2932	594	40	341	341	NUM
inlawrev-2932	594	41	f.2d	f.2d	NOUN
inlawrev-2932	594	42	440	440	NUM
inlawrev-2932	594	43	(	(	PUNCT
inlawrev-2932	594	44	5th	5th	ADJ
inlawrev-2932	594	45	cir	cir	NOUN
inlawrev-2932	594	46	.	.	PUNCT
inlawrev-2932	594	47	)	)	PUNCT
inlawrev-2932	594	48	,	,	PUNCT
inlawrev-2932	594	49	cert	cert	NOUN
inlawrev-2932	594	50	,	,	PUNCT
inlawrev-2932	594	51	denied	deny	VERB
inlawrev-2932	594	52	,	,	PUNCT
inlawrev-2932	594	53	382	382	NUM
inlawrev-2932	594	54	u.s	u.s	PROPN
inlawrev-2932	594	55	.	.	PROPN
inlawrev-2932	594	56	814	814	NUM
inlawrev-2932	594	57	(	(	PUNCT
inlawrev-2932	594	58	1965	1965	NUM
inlawrev-2932	594	59	)	)	PUNCT
inlawrev-2932	594	60	.	.	PUNCT
inlawrev-2932	595	1	142	142	NUM
inlawrev-2932	595	2	.	.	PUNCT
inlawrev-2932	596	1	furman	furman	PROPN
inlawrev-2932	596	2	,	,	PUNCT
inlawrev-2932	596	3	45	45	NUM
inlawrev-2932	596	4	t.c	t.c	PROPN
inlawrev-2932	596	5	.	.	PUNCT
inlawrev-2932	597	1	at	at	ADP
inlawrev-2932	597	2	364	364	NUM
inlawrev-2932	597	3	-	-	SYM
inlawrev-2932	597	4	66	66	NUM
inlawrev-2932	597	5	;	;	PUNCT
inlawrev-2932	597	6	penn	penn	PROPN
inlawrev-2932	597	7	,	,	PUNCT
inlawrev-2932	597	8	51	51	NUM
inlawrev-2932	597	9	t.c	t.c	PROPN
inlawrev-2932	597	10	.	.	PUNCT
inlawrev-2932	598	1	at	at	ADP
inlawrev-2932	598	2	151	151	NUM
inlawrev-2932	598	3	-	-	SYM
inlawrev-2932	598	4	54	54	NUM
inlawrev-2932	598	5	;	;	PUNCT
inlawrev-2932	598	6	van	van	PROPN
inlawrev-2932	598	7	zandt	zandt	PROPN
inlawrev-2932	598	8	,	,	PUNCT
inlawrev-2932	598	9	40	40	NUM
inlawrev-2932	598	10	t.c	t.c	PROPN
inlawrev-2932	598	11	.	.	PUNCT
inlawrev-2932	599	1	at	at	ADP
inlawrev-2932	599	2	830	830	NUM
inlawrev-2932	599	3	-	-	SYM
inlawrev-2932	599	4	31	31	NUM
inlawrev-2932	599	5	.	.	PUNCT
inlawrev-2932	599	6	1991	1991	NUM
inlawrev-2932	599	7	]	]	PUNCT
inlawrev-2932	599	8	agricultural	agricultural	ADJ
inlawrev-2932	599	9	taxation	taxation	NOUN
inlawrev-2932	599	10	1449	1449	NUM
inlawrev-2932	599	11	in	in	ADP
inlawrev-2932	599	12	addition	addition	NOUN
inlawrev-2932	599	13	,	,	PUNCT
inlawrev-2932	599	14	the	the	DET
inlawrev-2932	599	15	i.r.s	i.r.	NOUN
inlawrev-2932	599	16	.	.	PUNCT
inlawrev-2932	599	17	did	do	AUX
inlawrev-2932	599	18	not	not	PART
inlawrev-2932	599	19	follow	follow	VERB
inlawrev-2932	599	20	the	the	DET
inlawrev-2932	599	21	conclusion	conclusion	NOUN
inlawrev-2932	599	22	of	of	ADP
inlawrev-2932	599	23	private	private	ADJ
inlawrev-2932	599	24	letter	letter	NOUN
inlawrev-2932	599	25	rulings	ruling	NOUN
inlawrev-2932	599	26	85	85	NUM
inlawrev-2932	599	27	-	-	SYM
inlawrev-2932	599	28	35	35	NUM
inlawrev-2932	599	29	-	-	PUNCT
inlawrev-2932	599	30	001	001	NUM
inlawrev-2932	599	31	and	and	CCONJ
inlawrev-2932	599	32	81	81	NUM
inlawrev-2932	599	33	-	-	PUNCT
inlawrev-2932	599	34	04	04	NUM
inlawrev-2932	599	35	-	-	PUNCT
inlawrev-2932	599	36	004	004	NUM
inlawrev-2932	599	37	that	that	PRON
inlawrev-2932	599	38	filing	file	VERB
inlawrev-2932	599	39	a	a	DET
inlawrev-2932	599	40	joint	joint	ADJ
inlawrev-2932	599	41	return	return	NOUN
inlawrev-2932	599	42	created	create	VERB
inlawrev-2932	599	43	a	a	DET
inlawrev-2932	599	44	single	single	ADJ
inlawrev-2932	599	45	taxable	taxable	ADJ
inlawrev-2932	599	46	unit	unit	NOUN
inlawrev-2932	599	47	.	.	PUNCT
inlawrev-2932	600	1	''*^	''*^	PROPN
inlawrev-2932	600	2	in	in	ADP
inlawrev-2932	600	3	private	private	ADJ
inlawrev-2932	600	4	letter	letter	NOUN
inlawrev-2932	600	5	ruling	rule	VERB
inlawrev-2932	600	6	87	87	NUM
inlawrev-2932	600	7	-	-	SYM
inlawrev-2932	600	8	42	42	NUM
inlawrev-2932	600	9	-	-	PUNCT
inlawrev-2932	600	10	007	007	NUM
inlawrev-2932	600	11	,	,	PUNCT
inlawrev-2932	600	12	the	the	DET
inlawrev-2932	600	13	husband	husband	NOUN
inlawrev-2932	600	14	and	and	CCONJ
inlawrev-2932	600	15	wife	wife	NOUN
inlawrev-2932	600	16	filed	file	VERB
inlawrev-2932	600	17	a	a	DET
inlawrev-2932	600	18	joint	joint	ADJ
inlawrev-2932	600	19	return	return	NOUN
inlawrev-2932	600	20	,	,	PUNCT
inlawrev-2932	600	21	and	and	CCONJ
inlawrev-2932	600	22	the	the	DET
inlawrev-2932	600	23	husband	husband	NOUN
inlawrev-2932	600	24	was	be	AUX
inlawrev-2932	600	25	allowed	allow	VERB
inlawrev-2932	600	26	to	to	PART
inlawrev-2932	600	27	deduct	deduct	VERB
inlawrev-2932	600	28	wages	wage	NOUN
inlawrev-2932	600	29	paid	pay	VERB
inlawrev-2932	600	30	to	to	ADP
inlawrev-2932	600	31	his	his	PRON
inlawrev-2932	600	32	wife	wife	NOUN
inlawrev-2932	600	33	on	on	ADP
inlawrev-2932	600	34	his	his	PRON
inlawrev-2932	600	35	schedule	schedule	NOUN
inlawrev-2932	600	36	f.^^	f.^^	NOUN
inlawrev-2932	600	37	because	because	SCONJ
inlawrev-2932	600	38	the	the	DET
inlawrev-2932	600	39	taxable	taxable	ADJ
inlawrev-2932	600	40	unit	unit	NOUN
inlawrev-2932	600	41	concept	concept	NOUN
inlawrev-2932	600	42	is	be	AUX
inlawrev-2932	600	43	not	not	PART
inlawrev-2932	600	44	discussed	discuss	VERB
inlawrev-2932	600	45	in	in	ADP
inlawrev-2932	600	46	the	the	DET
inlawrev-2932	600	47	ruling	ruling	NOUN
inlawrev-2932	600	48	,	,	PUNCT
inlawrev-2932	600	49	it	it	PRON
inlawrev-2932	600	50	is	be	AUX
inlawrev-2932	600	51	impossible	impossible	ADJ
inlawrev-2932	600	52	to	to	PART
inlawrev-2932	600	53	know	know	VERB
inlawrev-2932	600	54	if	if	SCONJ
inlawrev-2932	600	55	the	the	DET
inlawrev-2932	600	56	i.r.s	i.r.	NOUN
inlawrev-2932	600	57	.	.	PUNCT
inlawrev-2932	600	58	has	have	AUX
inlawrev-2932	600	59	abandoned	abandon	VERB
inlawrev-2932	600	60	or	or	CCONJ
inlawrev-2932	600	61	merely	merely	ADV
inlawrev-2932	600	62	forgotten	forget	VERB
inlawrev-2932	600	63	that	that	DET
inlawrev-2932	600	64	argument	argument	NOUN
inlawrev-2932	600	65	at	at	ADP
inlawrev-2932	600	66	the	the	DET
inlawrev-2932	600	67	time	time	NOUN
inlawrev-2932	600	68	of	of	ADP
inlawrev-2932	600	69	writing	write	VERB
inlawrev-2932	600	70	the	the	DET
inlawrev-2932	600	71	later	later	ADJ
inlawrev-2932	600	72	ruling	ruling	NOUN
inlawrev-2932	600	73	.	.	PUNCT
inlawrev-2932	601	1	finally	finally	ADV
inlawrev-2932	601	2	,	,	PUNCT
inlawrev-2932	601	3	if	if	SCONJ
inlawrev-2932	601	4	rent	rent	NOUN
inlawrev-2932	601	5	has	have	AUX
inlawrev-2932	601	6	not	not	PART
inlawrev-2932	601	7	been	be	AUX
inlawrev-2932	601	8	paid	pay	VERB
inlawrev-2932	601	9	to	to	ADP
inlawrev-2932	601	10	the	the	DET
inlawrev-2932	601	11	farmer	farmer	NOUN
inlawrev-2932	601	12	's	's	PART
inlawrev-2932	601	13	spouse	spouse	NOUN
inlawrev-2932	601	14	for	for	ADP
inlawrev-2932	601	15	many	many	ADJ
inlawrev-2932	601	16	years	year	NOUN
inlawrev-2932	601	17	and	and	CCONJ
inlawrev-2932	601	18	then	then	ADV
inlawrev-2932	601	19	rent	rent	NOUN
inlawrev-2932	601	20	is	be	AUX
inlawrev-2932	601	21	paid	pay	VERB
inlawrev-2932	601	22	,	,	PUNCT
inlawrev-2932	601	23	the	the	DET
inlawrev-2932	601	24	i.r.s	i.r.	NOUN
inlawrev-2932	601	25	.	.	PUNCT
inlawrev-2932	602	1	potentially	potentially	ADV
inlawrev-2932	602	2	could	could	AUX
inlawrev-2932	602	3	argue	argue	VERB
inlawrev-2932	602	4	that	that	SCONJ
inlawrev-2932	602	5	the	the	DET
inlawrev-2932	602	6	rental	rental	ADJ
inlawrev-2932	602	7	payments	payment	NOUN
inlawrev-2932	602	8	are	be	AUX
inlawrev-2932	602	9	illusory	illusory	ADJ
inlawrev-2932	602	10	.	.	PUNCT
inlawrev-2932	603	1	the	the	DET
inlawrev-2932	603	2	taxpayer	taxpayer	NOUN
inlawrev-2932	603	3	can	can	AUX
inlawrev-2932	603	4	refute	refute	VERB
inlawrev-2932	603	5	such	such	DET
inlawrev-2932	603	6	an	an	DET
inlawrev-2932	603	7	argument	argument	NOUN
inlawrev-2932	603	8	by	by	ADP
inlawrev-2932	603	9	pointing	point	VERB
inlawrev-2932	603	10	out	out	ADP
inlawrev-2932	603	11	that	that	SCONJ
inlawrev-2932	603	12	a	a	DET
inlawrev-2932	603	13	spouse	spouse	NOUN
inlawrev-2932	603	14	's	's	PART
inlawrev-2932	603	15	failure	failure	NOUN
inlawrev-2932	603	16	to	to	PART
inlawrev-2932	603	17	collect	collect	VERB
inlawrev-2932	603	18	rent	rent	NOUN
inlawrev-2932	603	19	in	in	ADP
inlawrev-2932	603	20	past	past	ADJ
inlawrev-2932	603	21	years	year	NOUN
inlawrev-2932	603	22	does	do	AUX
inlawrev-2932	603	23	not	not	PART
inlawrev-2932	603	24	prevent	prevent	VERB
inlawrev-2932	603	25	the	the	DET
inlawrev-2932	603	26	spouse	spouse	NOUN
inlawrev-2932	603	27	from	from	ADP
inlawrev-2932	603	28	collecting	collect	VERB
inlawrev-2932	603	29	rent	rent	NOUN
inlawrev-2932	603	30	for	for	ADP
inlawrev-2932	603	31	the	the	DET
inlawrev-2932	603	32	current	current	ADJ
inlawrev-2932	603	33	and	and	CCONJ
inlawrev-2932	603	34	future	future	ADJ
inlawrev-2932	603	35	years	year	NOUN
inlawrev-2932	603	36	.	.	PUNCT
inlawrev-2932	604	1	d.	d.	PROPN
inlawrev-2932	604	2	conclusion	conclusion	NOUN
inlawrev-2932	604	3	in	in	ADP
inlawrev-2932	604	4	many	many	ADJ
inlawrev-2932	604	5	farm	farm	NOUN
inlawrev-2932	604	6	families	family	NOUN
inlawrev-2932	604	7	,	,	PUNCT
inlawrev-2932	604	8	the	the	DET
inlawrev-2932	604	9	farmer	farmer	NOUN
inlawrev-2932	604	10	's	's	PART
inlawrev-2932	604	11	spouse	spouse	NOUN
inlawrev-2932	604	12	owns	own	VERB
inlawrev-2932	604	13	an	an	DET
inlawrev-2932	604	14	interest	interest	NOUN
inlawrev-2932	604	15	in	in	ADP
inlawrev-2932	604	16	some	some	PRON
inlawrev-2932	604	17	or	or	CCONJ
inlawrev-2932	604	18	all	all	PRON
inlawrev-2932	604	19	of	of	ADP
inlawrev-2932	604	20	the	the	DET
inlawrev-2932	604	21	land	land	NOUN
inlawrev-2932	604	22	used	use	VERB
inlawrev-2932	604	23	in	in	ADP
inlawrev-2932	604	24	the	the	DET
inlawrev-2932	604	25	farm	farm	NOUN
inlawrev-2932	604	26	business	business	NOUN
inlawrev-2932	604	27	.	.	PUNCT
inlawrev-2932	605	1	regardless	regardless	ADV
inlawrev-2932	605	2	of	of	ADP
inlawrev-2932	605	3	whether	whether	SCONJ
inlawrev-2932	605	4	that	that	DET
inlawrev-2932	605	5	ownership	ownership	NOUN
inlawrev-2932	605	6	is	be	AUX
inlawrev-2932	605	7	in	in	ADP
inlawrev-2932	605	8	the	the	DET
inlawrev-2932	605	9	spouse	spouse	NOUN
inlawrev-2932	605	10	's	's	PART
inlawrev-2932	605	11	name	name	NOUN
inlawrev-2932	605	12	alone	alone	ADJ
inlawrev-2932	605	13	or	or	CCONJ
inlawrev-2932	605	14	as	as	ADP
inlawrev-2932	605	15	a	a	DET
inlawrev-2932	605	16	co	co	NOUN
inlawrev-2932	605	17	-	-	NOUN
inlawrev-2932	605	18	owner	owner	NOUN
inlawrev-2932	605	19	with	with	ADP
inlawrev-2932	605	20	the	the	DET
inlawrev-2932	605	21	farmer	farmer	NOUN
inlawrev-2932	605	22	in	in	ADP
inlawrev-2932	605	23	the	the	DET
inlawrev-2932	605	24	form	form	NOUN
inlawrev-2932	605	25	of	of	ADP
inlawrev-2932	605	26	a	a	DET
inlawrev-2932	605	27	tenancy	tenancy	NOUN
inlawrev-2932	605	28	-	-	PUNCT
inlawrev-2932	605	29	in	in	ADP
inlawrev-2932	605	30	-	-	PUNCT
inlawrev-2932	605	31	common	common	ADJ
inlawrev-2932	605	32	,	,	PUNCT
inlawrev-2932	605	33	joint	joint	ADJ
inlawrev-2932	605	34	tenancy	tenancy	NOUN
inlawrev-2932	605	35	,	,	PUNCT
inlawrev-2932	605	36	tenancy	tenancy	NOUN
inlawrev-2932	605	37	-	-	PUNCT
inlawrev-2932	605	38	by	by	ADP
inlawrev-2932	605	39	-	-	PUNCT
inlawrev-2932	605	40	the	the	DET
inlawrev-2932	605	41	-	-	PUNCT
inlawrev-2932	605	42	entirety	entirety	NOUN
inlawrev-2932	605	43	,	,	PUNCT
inlawrev-2932	605	44	or	or	CCONJ
inlawrev-2932	605	45	community	community	NOUN
inlawrev-2932	605	46	property	property	NOUN
inlawrev-2932	605	47	,	,	PUNCT
inlawrev-2932	605	48	the	the	DET
inlawrev-2932	605	49	farmer	farmer	NOUN
inlawrev-2932	605	50	's	's	PART
inlawrev-2932	605	51	spouse	spouse	NOUN
inlawrev-2932	605	52	has	have	VERB
inlawrev-2932	605	53	a	a	DET
inlawrev-2932	605	54	right	right	NOUN
inlawrev-2932	605	55	to	to	PART
inlawrev-2932	605	56	collect	collect	VERB
inlawrev-2932	605	57	rent	rent	NOUN
inlawrev-2932	605	58	on	on	ADP
inlawrev-2932	605	59	his	his	PRON
inlawrev-2932	605	60	or	or	CCONJ
inlawrev-2932	605	61	her	her	PRON
inlawrev-2932	605	62	share	share	NOUN
inlawrev-2932	605	63	of	of	ADP
inlawrev-2932	605	64	the	the	DET
inlawrev-2932	605	65	property	property	NOUN
inlawrev-2932	605	66	.	.	PUNCT
inlawrev-2932	606	1	therefore	therefore	ADV
inlawrev-2932	606	2	,	,	PUNCT
inlawrev-2932	606	3	payment	payment	NOUN
inlawrev-2932	606	4	of	of	ADP
inlawrev-2932	606	5	fair	fair	ADJ
inlawrev-2932	606	6	-	-	PUNCT
inlawrev-2932	606	7	market	market	NOUN
inlawrev-2932	606	8	rent	rent	NOUN
inlawrev-2932	606	9	by	by	ADP
inlawrev-2932	606	10	the	the	DET
inlawrev-2932	606	11	farmer	farmer	NOUN
inlawrev-2932	606	12	to	to	ADP
inlawrev-2932	606	13	the	the	DET
inlawrev-2932	606	14	spouse	spouse	NOUN
inlawrev-2932	606	15	according	accord	VERB
inlawrev-2932	606	16	to	to	ADP
inlawrev-2932	606	17	a	a	DET
inlawrev-2932	606	18	bona	bona	ADJ
inlawrev-2932	606	19	fide	fide	ADJ
inlawrev-2932	606	20	rental	rental	ADJ
inlawrev-2932	606	21	agreement	agreement	NOUN
inlawrev-2932	606	22	should	should	AUX
inlawrev-2932	606	23	be	be	AUX
inlawrev-2932	606	24	allowed	allow	VERB
inlawrev-2932	606	25	as	as	ADP
inlawrev-2932	606	26	a	a	DET
inlawrev-2932	606	27	deduction	deduction	NOUN
inlawrev-2932	606	28	on	on	ADP
inlawrev-2932	606	29	the	the	DET
inlawrev-2932	606	30	farmer	farmer	NOUN
inlawrev-2932	606	31	's	's	PART
inlawrev-2932	606	32	schedule	schedule	NOUN
inlawrev-2932	606	33	f	f	PROPN
inlawrev-2932	606	34	,	,	PUNCT
inlawrev-2932	606	35	which	which	PRON
inlawrev-2932	606	36	will	will	AUX
inlawrev-2932	606	37	reduce	reduce	VERB
inlawrev-2932	606	38	self	self	NOUN
inlawrev-2932	606	39	-	-	PUNCT
inlawrev-2932	606	40	employment	employment	NOUN
inlawrev-2932	606	41	taxes	taxis	NOUN
inlawrev-2932	606	42	if	if	SCONJ
inlawrev-2932	606	43	the	the	DET
inlawrev-2932	606	44	farmer	farmer	NOUN
inlawrev-2932	606	45	's	's	PART
inlawrev-2932	606	46	fica	fica	PROPN
inlawrev-2932	606	47	wages	wage	NOUN
inlawrev-2932	606	48	and	and	CCONJ
inlawrev-2932	606	49	self	self	NOUN
inlawrev-2932	606	50	-	-	PUNCT
inlawrev-2932	606	51	employment	employment	NOUN
inlawrev-2932	606	52	income	income	NOUN
inlawrev-2932	606	53	are	be	AUX
inlawrev-2932	606	54	below	below	ADP
inlawrev-2932	606	55	the	the	DET
inlawrev-2932	606	56	social	social	ADJ
inlawrev-2932	606	57	security	security	NOUN
inlawrev-2932	606	58	base	base	NOUN
inlawrev-2932	606	59	income	income	NOUN
inlawrev-2932	606	60	.	.	PUNCT
inlawrev-2932	607	1	if	if	SCONJ
inlawrev-2932	607	2	the	the	DET
inlawrev-2932	607	3	farmer	farmer	NOUN
inlawrev-2932	607	4	's	's	PART
inlawrev-2932	607	5	spouse	spouse	NOUN
inlawrev-2932	607	6	does	do	AUX
inlawrev-2932	607	7	not	not	PART
inlawrev-2932	607	8	materially	materially	ADV
inlawrev-2932	607	9	participate	participate	VERB
inlawrev-2932	607	10	in	in	ADP
inlawrev-2932	607	11	the	the	DET
inlawrev-2932	607	12	farm	farm	NOUN
inlawrev-2932	607	13	business	business	NOUN
inlawrev-2932	607	14	,	,	PUNCT
inlawrev-2932	607	15	the	the	DET
inlawrev-2932	607	16	rental	rental	ADJ
inlawrev-2932	607	17	income	income	NOUN
inlawrev-2932	607	18	should	should	AUX
inlawrev-2932	607	19	be	be	AUX
inlawrev-2932	607	20	reported	report	VERB
inlawrev-2932	607	21	on	on	ADP
inlawrev-2932	607	22	schedule	schedule	NOUN
inlawrev-2932	607	23	e	e	NOUN
inlawrev-2932	607	24	where	where	SCONJ
inlawrev-2932	607	25	it	it	PRON
inlawrev-2932	607	26	is	be	AUX
inlawrev-2932	607	27	not	not	PART
inlawrev-2932	607	28	subject	subject	ADJ
inlawrev-2932	607	29	to	to	ADP
inlawrev-2932	607	30	the	the	DET
inlawrev-2932	607	31	self	self	NOUN
inlawrev-2932	607	32	-	-	PUNCT
inlawrev-2932	607	33	employment	employment	NOUN
inlawrev-2932	607	34	tax	tax	NOUN
inlawrev-2932	607	35	143	143	NUM
inlawrev-2932	607	36	.	.	PUNCT
inlawrev-2932	608	1	priv	priv	PROPN
inlawrev-2932	608	2	.	.	PUNCT
inlawrev-2932	609	1	ltr	ltr	PROPN
inlawrev-2932	609	2	.	.	PUNCT
inlawrev-2932	609	3	rul	rul	PROPN
inlawrev-2932	609	4	.	.	PUNCT
inlawrev-2932	610	1	87	87	NUM
inlawrev-2932	610	2	-	-	SYM
inlawrev-2932	610	3	42	42	NUM
inlawrev-2932	610	4	-	-	SYM
inlawrev-2932	610	5	007	007	NUM
inlawrev-2932	610	6	(	(	PUNCT
inlawrev-2932	610	7	june	june	PROPN
inlawrev-2932	610	8	26	26	NUM
inlawrev-2932	610	9	,	,	PUNCT
inlawrev-2932	610	10	1987	1987	NUM
inlawrev-2932	610	11	)	)	PUNCT
inlawrev-2932	610	12	.	.	PUNCT
inlawrev-2932	611	1	144	144	NUM
inlawrev-2932	611	2	.	.	PUNCT
inlawrev-2932	612	1	i	i	PRON
inlawrev-2932	612	2	d.	d.	PROPN