id	sid	tid	token	lemma	pos
inlawrev-3827	1	1	indiana	indiana	PROPN
inlawrev-3827	1	2	law	law	PROPN
inlawrev-3827	1	3	review	review	PROPN
inlawrev-3827	1	4	indiana	indiana	PROPN
inlawrev-3827	1	5	law	law	PROPN
inlawrev-3827	1	6	review	review	NOUN
inlawrev-3827	1	7	volume	volume	NOUN
inlawrev-3827	1	8	40	40	NUM
inlawrev-3827	1	9	2007	2007	NUM
inlawrev-3827	1	10	number	number	NOUN
inlawrev-3827	1	11	3	3	NUM
inlawrev-3827	1	12	notes	note	VERB
inlawrev-3827	1	13	2002	2002	NUM
inlawrev-3827	1	14	amendment	amendment	NOUN
inlawrev-3827	1	15	to	to	ADP
inlawrev-3827	1	16	indiana	indiana	PROPN
inlawrev-3827	1	17	financial	financial	PROPN
inlawrev-3827	1	18	institutions	institution	NOUN
inlawrev-3827	1	19	tax	tax	NOUN
inlawrev-3827	1	20	:	:	PUNCT
inlawrev-3827	1	21	has	have	AUX
inlawrev-3827	1	22	the	the	DET
inlawrev-3827	1	23	unitary	unitary	ADJ
inlawrev-3827	1	24	principle	principle	NOUN
inlawrev-3827	1	25	been	be	AUX
inlawrev-3827	1	26	abandoned	abandon	VERB
inlawrev-3827	1	27	in	in	ADP
inlawrev-3827	1	28	favor	favor	NOUN
inlawrev-3827	1	29	of	of	ADP
inlawrev-3827	1	30	reliance	reliance	NOUN
inlawrev-3827	1	31	on	on	ADP
inlawrev-3827	1	32	economic	economic	ADJ
inlawrev-3827	1	33	nexus	nexus	NOUN
inlawrev-3827	1	34	?	?	PUNCT
inlawrev-3827	2	1	lisa	lisa	PROPN
inlawrev-3827	2	2	lafferty	lafferty	PROPN
inlawrev-3827	2	3	'	'	PART
inlawrev-3827	2	4	introduction	introduction	NOUN
inlawrev-3827	2	5	effective	effective	ADJ
inlawrev-3827	2	6	january	january	PROPN
inlawrev-3827	2	7	1	1	NUM
inlawrev-3827	2	8	,	,	PUNCT
inlawrev-3827	2	9	2002	2002	NUM
inlawrev-3827	2	10	,	,	PUNCT
inlawrev-3827	2	11	the	the	DET
inlawrev-3827	2	12	indiana	indiana	PROPN
inlawrev-3827	2	13	general	general	PROPN
inlawrev-3827	2	14	assembly	assembly	PROPN
inlawrev-3827	2	15	amended	amend	VERB
inlawrev-3827	2	16	the	the	DET
inlawrev-3827	2	17	financial	financial	ADJ
inlawrev-3827	2	18	institutions	institution	NOUN
inlawrev-3827	2	19	tax	tax	NOUN
inlawrev-3827	2	20	law	law	NOUN
inlawrev-3827	2	21	to	to	PART
inlawrev-3827	2	22	redefine	redefine	VERB
inlawrev-3827	2	23	the	the	DET
inlawrev-3827	2	24	indiana	indiana	PROPN
inlawrev-3827	2	25	unitary	unitary	ADJ
inlawrev-3827	2	26	group	group	NOUN
inlawrev-3827	2	27	to	to	PART
inlawrev-3827	2	28	include	include	VERB
inlawrev-3827	2	29	only	only	ADV
inlawrev-3827	2	30	those	those	DET
inlawrev-3827	2	31	members	member	NOUN
inlawrev-3827	2	32	of	of	ADP
inlawrev-3827	2	33	the	the	DET
inlawrev-3827	2	34	unitary	unitary	ADJ
inlawrev-3827	2	35	group	group	NOUN
inlawrev-3827	2	36	transacting	transact	VERB
inlawrev-3827	2	37	business	business	NOUN
inlawrev-3827	2	38	in	in	ADP
inlawrev-3827	2	39	indiana.^	indiana.^	PROPN
inlawrev-3827	2	40	this	this	DET
inlawrev-3827	2	41	change	change	NOUN
inlawrev-3827	2	42	was	be	AUX
inlawrev-3827	2	43	considered	consider	VERB
inlawrev-3827	2	44	minor	minor	ADJ
inlawrev-3827	2	45	and	and	CCONJ
inlawrev-3827	2	46	went	go	VERB
inlawrev-3827	2	47	largely	largely	ADV
inlawrev-3827	2	48	unnoticed	unnoticed	ADJ
inlawrev-3827	2	49	by	by	ADP
inlawrev-3827	2	50	commentators	commentator	NOUN
inlawrev-3827	2	51	.	.	PUNCT
inlawrev-3827	3	1	however	however	ADV
inlawrev-3827	3	2	,	,	PUNCT
inlawrev-3827	3	3	tax	tax	NOUN
inlawrev-3827	3	4	planners	planner	NOUN
inlawrev-3827	3	5	within	within	ADP
inlawrev-3827	3	6	the	the	DET
inlawrev-3827	3	7	banking	banking	NOUN
inlawrev-3827	3	8	industry	industry	NOUN
inlawrev-3827	3	9	did	do	AUX
inlawrev-3827	3	10	take	take	VERB
inlawrev-3827	3	11	notice	notice	NOUN
inlawrev-3827	3	12	.	.	PUNCT
inlawrev-3827	4	1	the	the	DET
inlawrev-3827	4	2	law	law	NOUN
inlawrev-3827	4	3	as	as	ADP
inlawrev-3827	4	4	amended	amend	VERB
inlawrev-3827	4	5	presents	present	NOUN
inlawrev-3827	4	6	two	two	NUM
inlawrev-3827	4	7	potential	potential	ADJ
inlawrev-3827	4	8	costly	costly	ADJ
inlawrev-3827	4	9	problems	problem	NOUN
inlawrev-3827	4	10	for	for	ADP
inlawrev-3827	4	11	the	the	DET
inlawrev-3827	4	12	state	state	NOUN
inlawrev-3827	4	13	.	.	PUNCT
inlawrev-3827	5	1	first	first	ADV
inlawrev-3827	5	2	,	,	PUNCT
inlawrev-3827	5	3	it	it	PRON
inlawrev-3827	5	4	opens	open	VERB
inlawrev-3827	5	5	the	the	DET
inlawrev-3827	5	6	door	door	NOUN
inlawrev-3827	5	7	to	to	ADP
inlawrev-3827	5	8	a	a	DET
inlawrev-3827	5	9	dramatic	dramatic	ADJ
inlawrev-3827	5	10	increase	increase	NOUN
inlawrev-3827	5	11	in	in	ADP
inlawrev-3827	5	12	the	the	DET
inlawrev-3827	5	13	number	number	NOUN
inlawrev-3827	5	14	of	of	ADP
inlawrev-3827	5	15	entities	entity	NOUN
inlawrev-3827	5	16	able	able	ADJ
inlawrev-3827	5	17	to	to	PART
inlawrev-3827	5	18	engage	engage	VERB
inlawrev-3827	5	19	the	the	DET
inlawrev-3827	5	20	state	state	NOUN
inlawrev-3827	5	21	in	in	ADP
inlawrev-3827	5	22	the	the	DET
inlawrev-3827	5	23	constitutional	constitutional	ADJ
inlawrev-3827	5	24	challenges	challenge	NOUN
inlawrev-3827	5	25	associated	associate	VERB
inlawrev-3827	5	26	with	with	ADP
inlawrev-3827	5	27	the	the	DET
inlawrev-3827	5	28	"	"	PUNCT
inlawrev-3827	5	29	physical	physical	ADJ
inlawrev-3827	5	30	presence	presence	NOUN
inlawrev-3827	5	31	"	"	PUNCT
inlawrev-3827	5	32	versus	versus	ADP
inlawrev-3827	5	33	"	"	PUNCT
inlawrev-3827	5	34	economic	economic	ADJ
inlawrev-3827	5	35	nexus	nexus	NOUN
inlawrev-3827	5	36	"	"	PUNCT
inlawrev-3827	5	37	debate.^	debate.^	NOUN
inlawrev-3827	5	38	second	second	ADJ
inlawrev-3827	5	39	,	,	PUNCT
inlawrev-3827	5	40	financial	financial	ADJ
inlawrev-3827	5	41	institutions	institution	NOUN
inlawrev-3827	5	42	have	have	AUX
inlawrev-3827	5	43	responded	respond	VERB
inlawrev-3827	5	44	to	to	ADP
inlawrev-3827	5	45	the	the	DET
inlawrev-3827	5	46	amendmentby	amendmentby	NOUN
inlawrev-3827	5	47	restructuring	restructure	VERB
inlawrev-3827	5	48	certain	certain	ADJ
inlawrev-3827	5	49	business	business	NOUN
inlawrev-3827	5	50	transactions	transaction	NOUN
inlawrev-3827	5	51	to	to	PART
inlawrev-3827	5	52	take	take	VERB
inlawrev-3827	5	53	advantage	advantage	NOUN
inlawrev-3827	5	54	ofthe	ofthe	NOUN
inlawrev-3827	5	55	potential	potential	NOUN
inlawrev-3827	5	56	to	to	PART
inlawrev-3827	5	57	shelter	shelter	VERB
inlawrev-3827	5	58	income	income	NOUN
inlawrev-3827	5	59	from	from	ADP
inlawrev-3827	5	60	the	the	DET
inlawrev-3827	5	61	tax	tax	NOUN
inlawrev-3827	5	62	using	use	VERB
inlawrev-3827	5	63	a	a	DET
inlawrev-3827	5	64	variety	variety	NOUN
inlawrev-3827	5	65	of	of	ADP
inlawrev-3827	5	66	pass	pass	NOUN
inlawrev-3827	5	67	-	-	PUNCT
inlawrev-3827	5	68	thru	thru	NOUN
inlawrev-3827	5	69	entities	entity	NOUN
inlawrev-3827	5	70	.	.	PUNCT
inlawrev-3827	6	1	while	while	SCONJ
inlawrev-3827	6	2	the	the	DET
inlawrev-3827	6	3	indiana	indiana	PROPN
inlawrev-3827	6	4	financial	financial	PROPN
inlawrev-3827	6	5	institutions	institution	NOUN
inlawrev-3827	6	6	tax	tax	NOUN
inlawrev-3827	6	7	has	have	AUX
inlawrev-3827	6	8	contained	contain	VERB
inlawrev-3827	6	9	provisions	provision	NOUN
inlawrev-3827	6	10	that	that	PRON
inlawrev-3827	6	11	establish	establish	VERB
inlawrev-3827	6	12	nexus	nexus	NOUN
inlawrev-3827	6	13	based	base	VERB
inlawrev-3827	6	14	on	on	ADP
inlawrev-3827	6	15	economic	economic	ADJ
inlawrev-3827	6	16	activity	activity	NOUN
inlawrev-3827	6	17	since	since	SCONJ
inlawrev-3827	6	18	its	its	PRON
inlawrev-3827	6	19	enactment	enactment	NOUN
inlawrev-3827	6	20	,	,	PUNCT
inlawrev-3827	6	21	it	it	PRON
inlawrev-3827	6	22	has	have	AUX
inlawrev-3827	6	23	also	also	ADV
inlawrev-3827	6	24	always	always	ADV
inlawrev-3827	6	25	contained	contain	VERB
inlawrev-3827	6	26	a	a	DET
inlawrev-3827	6	27	presumption	presumption	NOUN
inlawrev-3827	6	28	that	that	SCONJ
inlawrev-3827	6	29	a	a	DET
inlawrev-3827	6	30	financial	financial	ADJ
inlawrev-3827	6	31	institution	institution	NOUN
inlawrev-3827	6	32	and	and	CCONJ
inlawrev-3827	6	33	all	all	PRON
inlawrev-3827	6	34	of	of	ADP
inlawrev-3827	6	35	its	its	PRON
inlawrev-3827	6	36	subsidiaries	subsidiary	NOUN
inlawrev-3827	6	37	constitute	constitute	VERB
inlawrev-3827	6	38	a	a	DET
inlawrev-3827	6	39	unitary	unitary	ADJ
inlawrev-3827	6	40	business.^	business.^	NOUN
inlawrev-3827	6	41	a	a	DET
inlawrev-3827	6	42	unitary	unitary	ADJ
inlawrev-3827	6	43	business	business	NOUN
inlawrev-3827	6	44	means	mean	VERB
inlawrev-3827	6	45	that	that	SCONJ
inlawrev-3827	6	46	the	the	DET
inlawrev-3827	6	47	operations	operation	NOUN
inlawrev-3827	6	48	and	and	CCONJ
inlawrev-3827	6	49	activities	activity	NOUN
inlawrev-3827	6	50	of	of	ADP
inlawrev-3827	6	51	all	all	PRON
inlawrev-3827	6	52	of	of	ADP
inlawrev-3827	6	53	the	the	DET
inlawrev-3827	6	54	commonly	commonly	ADV
inlawrev-3827	6	55	controlled	control	VERB
inlawrev-3827	6	56	entities	entity	NOUN
inlawrev-3827	6	57	contribute	contribute	VERB
inlawrev-3827	6	58	to	to	ADP
inlawrev-3827	6	59	a	a	DET
inlawrev-3827	6	60	single	single	ADJ
inlawrev-3827	6	61	overall	overall	ADJ
inlawrev-3827	6	62	business	business	NOUN
inlawrev-3827	6	63	enterprise	enterprise	NOUN
inlawrev-3827	6	64	.	.	PUNCT
inlawrev-3827	7	1	"^	"^	VERB
inlawrev-3827	7	2	prior	prior	ADV
inlawrev-3827	7	3	to	to	ADP
inlawrev-3827	7	4	the	the	DET
inlawrev-3827	7	5	2002	2002	NUM
inlawrev-3827	7	6	amendment	amendment	NOUN
inlawrev-3827	7	7	,	,	PUNCT
inlawrev-3827	7	8	the	the	DET
inlawrev-3827	7	9	tax	tax	NOUN
inlawrev-3827	7	10	was	be	AUX
inlawrev-3827	7	11	imposed	impose	VERB
inlawrev-3827	7	12	on	on	ADP
inlawrev-3827	7	13	the	the	DET
inlawrev-3827	7	14	apportioned	apportion	VERB
inlawrev-3827	7	15	income	income	NOUN
inlawrev-3827	7	16	of	of	ADP
inlawrev-3827	7	17	all	all	DET
inlawrev-3827	7	18	the	the	DET
inlawrev-3827	7	19	members	member	NOUN
inlawrev-3827	7	20	of	of	ADP
inlawrev-3827	7	21	the	the	DET
inlawrev-3827	7	22	unitary	unitary	ADJ
inlawrev-3827	7	23	business	business	NOUN
inlawrev-3827	7	24	group	group	NOUN
inlawrev-3827	7	25	without	without	ADP
inlawrev-3827	7	26	*	*	PROPN
inlawrev-3827	7	27	j.d	j.d	PROPN
inlawrev-3827	7	28	.	.	PROPN
inlawrev-3827	7	29	candidate	candidate	PROPN
inlawrev-3827	7	30	,	,	PUNCT
inlawrev-3827	7	31	2007	2007	NUM
inlawrev-3827	7	32	,	,	PUNCT
inlawrev-3827	7	33	indiana	indiana	PROPN
inlawrev-3827	7	34	university	university	PROPN
inlawrev-3827	7	35	school	school	NOUN
inlawrev-3827	7	36	of	of	ADP
inlawrev-3827	7	37	law	law	NOUN
inlawrev-3827	7	38	—	—	PUNCT
inlawrev-3827	7	39	indianapolis	indianapolis	PROPN
inlawrev-3827	7	40	;	;	PUNCT
inlawrev-3827	7	41	post	post	PROPN
inlawrev-3827	7	42	b.a	b.a	PROPN
inlawrev-3827	7	43	.	.	PROPN
inlawrev-3827	7	44	certificate	certificate	PROPN
inlawrev-3827	7	45	ofaccountancy	ofaccountancy	NOUN
inlawrev-3827	7	46	,	,	PUNCT
inlawrev-3827	7	47	1991	1991	NUM
inlawrev-3827	7	48	,	,	PUNCT
inlawrev-3827	7	49	university	university	NOUN
inlawrev-3827	7	50	ofsouthern	ofsouthern	NOUN
inlawrev-3827	7	51	indiana	indiana	PROPN
inlawrev-3827	7	52	,	,	PUNCT
inlawrev-3827	7	53	evansville	evansville	PROPN
inlawrev-3827	7	54	,	,	PUNCT
inlawrev-3827	7	55	indiana	indiana	PROPN
inlawrev-3827	7	56	;	;	PUNCT
inlawrev-3827	7	57	b.a	b.a	PROPN
inlawrev-3827	7	58	.	.	PROPN
inlawrev-3827	7	59	,	,	PUNCT
inlawrev-3827	7	60	1988	1988	NUM
inlawrev-3827	7	61	,	,	PUNCT
inlawrev-3827	7	62	indiana	indiana	PROPN
inlawrev-3827	7	63	university	university	PROPN
inlawrev-3827	7	64	,	,	PUNCT
inlawrev-3827	7	65	bloomington	bloomington	PROPN
inlawrev-3827	7	66	,	,	PUNCT
inlawrev-3827	7	67	indiana	indiana	PROPN
inlawrev-3827	7	68	.	.	PUNCT
inlawrev-3827	8	1	i	i	PRON
inlawrev-3827	8	2	would	would	AUX
inlawrev-3827	8	3	like	like	VERB
inlawrev-3827	8	4	to	to	PART
inlawrev-3827	8	5	thank	thank	VERB
inlawrev-3827	8	6	stefan	stefan	PROPN
inlawrev-3827	8	7	kirk	kirk	PROPN
inlawrev-3827	8	8	,	,	PUNCT
inlawrev-3827	8	9	my	my	PRON
inlawrev-3827	8	10	note	note	NOUN
inlawrev-3827	8	11	development	development	NOUN
inlawrev-3827	8	12	editor	editor	NOUN
inlawrev-3827	8	13	,	,	PUNCT
inlawrev-3827	8	14	and	and	CCONJ
inlawrev-3827	8	15	matt	matt	PROPN
inlawrev-3827	8	16	besmer	besmer	PROPN
inlawrev-3827	8	17	,	,	PUNCT
inlawrev-3827	8	18	executive	executive	NOUN
inlawrev-3827	8	19	note	note	NOUN
inlawrev-3827	8	20	editor	editor	NOUN
inlawrev-3827	8	21	,	,	PUNCT
inlawrev-3827	8	22	whose	whose	DET
inlawrev-3827	8	23	guidance	guidance	NOUN
inlawrev-3827	8	24	contributed	contribute	VERB
inlawrev-3827	8	25	immeasurably	immeasurably	ADV
inlawrev-3827	8	26	to	to	ADP
inlawrev-3827	8	27	the	the	DET
inlawrev-3827	8	28	quality	quality	NOUN
inlawrev-3827	8	29	of	of	ADP
inlawrev-3827	8	30	this	this	DET
inlawrev-3827	8	31	note	note	NOUN
inlawrev-3827	8	32	.	.	PUNCT
inlawrev-3827	9	1	i	i	PRON
inlawrev-3827	9	2	would	would	AUX
inlawrev-3827	9	3	also	also	ADV
inlawrev-3827	9	4	like	like	VERB
inlawrev-3827	9	5	to	to	PART
inlawrev-3827	9	6	thank	thank	VERB
inlawrev-3827	9	7	my	my	PRON
inlawrev-3827	9	8	husband	husband	NOUN
inlawrev-3827	9	9	,	,	PUNCT
inlawrev-3827	9	10	mike	mike	PROPN
inlawrev-3827	9	11	,	,	PUNCT
inlawrev-3827	9	12	for	for	ADP
inlawrev-3827	9	13	his	his	PRON
inlawrev-3827	9	14	patience	patience	NOUN
inlawrev-3827	9	15	,	,	PUNCT
inlawrev-3827	9	16	support	support	NOUN
inlawrev-3827	9	17	and	and	CCONJ
inlawrev-3827	9	18	ability	ability	NOUN
inlawrev-3827	9	19	to	to	PART
inlawrev-3827	9	20	maintain	maintain	VERB
inlawrev-3827	9	21	his	his	PRON
inlawrev-3827	9	22	sense	sense	NOUN
inlawrev-3827	9	23	of	of	ADP
inlawrev-3827	9	24	humor	humor	NOUN
inlawrev-3827	9	25	.	.	PUNCT
inlawrev-3827	10	1	1	1	X
inlawrev-3827	10	2	.	.	X
inlawrev-3827	10	3	ind	ind	PROPN
inlawrev-3827	10	4	.	.	PUNCT
inlawrev-3827	11	1	code	code	PROPN
inlawrev-3827	11	2	§	§	PROPN
inlawrev-3827	11	3	6	6	NUM
inlawrev-3827	11	4	-	-	SYM
inlawrev-3827	11	5	5.5	5.5	NUM
inlawrev-3827	11	6	-	-	PUNCT
inlawrev-3827	11	7	l-18(a	l-18(a	NOUN
inlawrev-3827	11	8	)	)	PUNCT
inlawrev-3827	11	9	(	(	PUNCT
inlawrev-3827	11	10	2006	2006	NUM
inlawrev-3827	11	11	)	)	PUNCT
inlawrev-3827	11	12	.	.	PUNCT
inlawrev-3827	12	1	2	2	X
inlawrev-3827	12	2	.	.	X
inlawrev-3827	12	3	the	the	DET
inlawrev-3827	12	4	u.s	u.s	PROPN
inlawrev-3827	12	5	.	.	PROPN
inlawrev-3827	12	6	supreme	supreme	PROPN
inlawrev-3827	12	7	court	court	PROPN
inlawrev-3827	12	8	has	have	VERB
inlawrev-3827	12	9	yet	yet	ADV
inlawrev-3827	12	10	to	to	PART
inlawrev-3827	12	11	decide	decide	VERB
inlawrev-3827	12	12	if	if	SCONJ
inlawrev-3827	12	13	a	a	DET
inlawrev-3827	12	14	state	state	NOUN
inlawrev-3827	12	15	may	may	AUX
inlawrev-3827	12	16	constitutionally	constitutionally	ADV
inlawrev-3827	12	17	impose	impose	VERB
inlawrev-3827	12	18	an	an	DET
inlawrev-3827	12	19	income	income	NOUN
inlawrev-3827	12	20	,	,	PUNCT
inlawrev-3827	12	21	franchise	franchise	NOUN
inlawrev-3827	12	22	,	,	PUNCT
inlawrev-3827	12	23	or	or	CCONJ
inlawrev-3827	12	24	excise	excise	NOUN
inlawrev-3827	12	25	tax	tax	NOUN
inlawrev-3827	12	26	on	on	ADP
inlawrev-3827	12	27	an	an	DET
inlawrev-3827	12	28	entity	entity	NOUN
inlawrev-3827	12	29	with	with	ADP
inlawrev-3827	12	30	no	no	DET
inlawrev-3827	12	31	physical	physical	ADJ
inlawrev-3827	12	32	presence	presence	NOUN
inlawrev-3827	12	33	in	in	ADP
inlawrev-3827	12	34	the	the	DET
inlawrev-3827	12	35	state	state	NOUN
inlawrev-3827	12	36	based	base	VERB
inlawrev-3827	12	37	solely	solely	ADV
inlawrev-3827	12	38	on	on	ADP
inlawrev-3827	12	39	the	the	DET
inlawrev-3827	12	40	entity	entity	NOUN
inlawrev-3827	12	41	's	's	PART
inlawrev-3827	12	42	exploitation	exploitation	NOUN
inlawrev-3827	12	43	of	of	ADP
inlawrev-3827	12	44	the	the	DET
inlawrev-3827	12	45	economic	economic	ADJ
inlawrev-3827	12	46	market	market	NOUN
inlawrev-3827	12	47	provided	provide	VERB
inlawrev-3827	12	48	by	by	ADP
inlawrev-3827	12	49	the	the	DET
inlawrev-3827	12	50	state	state	NOUN
inlawrev-3827	12	51	.	.	PUNCT
inlawrev-3827	13	1	3	3	X
inlawrev-3827	13	2	.	.	X
inlawrev-3827	13	3	ind	ind	PROPN
inlawrev-3827	13	4	.	.	PUNCT
inlawrev-3827	14	1	code	code	PROPN
inlawrev-3827	14	2	§	§	PROPN
inlawrev-3827	14	3	§	§	PROPN
inlawrev-3827	14	4	6	6	NUM
inlawrev-3827	14	5	-	-	SYM
inlawrev-3827	14	6	5.5	5.5	NUM
inlawrev-3827	14	7	-	-	PUNCT
inlawrev-3827	14	8	1	1	NUM
inlawrev-3827	14	9	-	-	SYM
inlawrev-3827	14	10	18	18	NUM
inlawrev-3827	14	11	,	,	PUNCT
inlawrev-3827	14	12	-3	-3	NOUN
inlawrev-3827	14	13	-	-	SYM
inlawrev-3827	14	14	1	1	NUM
inlawrev-3827	14	15	(	(	PUNCT
inlawrev-3827	14	16	2006	2006	NUM
inlawrev-3827	14	17	)	)	PUNCT
inlawrev-3827	14	18	.	.	PUNCT
inlawrev-3827	15	1	4	4	NUM
inlawrev-3827	15	2	.	.	NOUN
inlawrev-3827	15	3	5"^^	5"^^	NUM
inlawrev-3827	15	4	m	m	PROPN
inlawrev-3827	15	5	/	/	SYM
inlawrev-3827	15	6	ra	ra	PROPN
inlawrev-3827	15	7	part	part	NOUN
inlawrev-3827	15	8	ii.d	ii.d	PRON
inlawrev-3827	15	9	.	.	PUNCT
inlawrev-3827	16	1	586	586	NUM
inlawrev-3827	16	2	indiana	indiana	PROPN
inlawrev-3827	16	3	law	law	NOUN
inlawrev-3827	16	4	review	review	NOUN
inlawrev-3827	16	5	[	[	X
inlawrev-3827	16	6	vol	vol	NOUN
inlawrev-3827	16	7	.	.	PUNCT
inlawrev-3827	16	8	40:585	40:585	NUM
inlawrev-3827	16	9	regard	regard	NOUN
inlawrev-3827	16	10	for	for	ADP
inlawrev-3827	16	11	separately	separately	ADV
inlawrev-3827	16	12	formed	form	VERB
inlawrev-3827	16	13	legal	legal	ADJ
inlawrev-3827	16	14	entities	entity	NOUN
inlawrev-3827	16	15	or	or	CCONJ
inlawrev-3827	16	16	their	their	PRON
inlawrev-3827	16	17	in	in	ADP
inlawrev-3827	16	18	-	-	PUNCT
inlawrev-3827	16	19	state	state	NOUN
inlawrev-3827	16	20	activity	activity	NOUN
inlawrev-3827	16	21	.	.	PUNCT
inlawrev-3827	16	22	''	''	PUNCT
inlawrev-3827	17	1	the	the	DET
inlawrev-3827	17	2	supreme	supreme	PROPN
inlawrev-3827	17	3	court	court	PROPN
inlawrev-3827	17	4	has	have	AUX
inlawrev-3827	17	5	found	find	VERB
inlawrev-3827	17	6	this	this	DET
inlawrev-3827	17	7	method	method	NOUN
inlawrev-3827	17	8	of	of	ADP
inlawrev-3827	17	9	taxing	tax	VERB
inlawrev-3827	17	10	a	a	DET
inlawrev-3827	17	11	unitary	unitary	ADJ
inlawrev-3827	17	12	business	business	NOUN
inlawrev-3827	17	13	enterprise	enterprise	NOUN
inlawrev-3827	17	14	constitutional.^	constitutional.^	ADP
inlawrev-3827	17	15	the	the	DET
inlawrev-3827	17	16	majority	majority	NOUN
inlawrev-3827	17	17	of	of	ADP
inlawrev-3827	17	18	large	large	ADJ
inlawrev-3827	17	19	non	non	ADJ
inlawrev-3827	17	20	-	-	ADJ
inlawrev-3827	17	21	resident	resident	ADJ
inlawrev-3827	17	22	financial	financial	ADJ
inlawrev-3827	17	23	institutions	institution	NOUN
inlawrev-3827	17	24	have	have	AUX
inlawrev-3827	17	25	been	be	AUX
inlawrev-3827	17	26	unable	unable	ADJ
inlawrev-3827	17	27	to	to	PART
inlawrev-3827	17	28	mount	mount	VERB
inlawrev-3827	17	29	a	a	DET
inlawrev-3827	17	30	constitutional	constitutional	ADJ
inlawrev-3827	17	31	challenge	challenge	NOUN
inlawrev-3827	17	32	to	to	ADP
inlawrev-3827	17	33	the	the	DET
inlawrev-3827	17	34	economic	economic	ADJ
inlawrev-3827	17	35	nexus	nexus	NOUN
inlawrev-3827	17	36	provisions	provision	NOUN
inlawrev-3827	17	37	in	in	ADP
inlawrev-3827	17	38	the	the	DET
inlawrev-3827	17	39	statute	statute	NOUN
inlawrev-3827	17	40	because	because	SCONJ
inlawrev-3827	17	41	they	they	PRON
inlawrev-3827	17	42	have	have	VERB
inlawrev-3827	17	43	at	at	ADV
inlawrev-3827	17	44	least	least	ADV
inlawrev-3827	17	45	one	one	NUM
inlawrev-3827	17	46	subsidiary	subsidiary	NOUN
inlawrev-3827	17	47	that	that	PRON
inlawrev-3827	17	48	has	have	VERB
inlawrev-3827	17	49	a	a	DET
inlawrev-3827	17	50	physical	physical	ADJ
inlawrev-3827	17	51	presence	presence	NOUN
inlawrev-3827	17	52	in	in	ADP
inlawrev-3827	17	53	the	the	DET
inlawrev-3827	17	54	state	state	NOUN
inlawrev-3827	17	55	.	.	PUNCT
inlawrev-3827	18	1	that	that	DET
inlawrev-3827	18	2	subsidiary	subsidiary	NOUN
inlawrev-3827	18	3	provides	provide	VERB
inlawrev-3827	18	4	ajurisdictional	ajurisdictional	ADJ
inlawrev-3827	18	5	hook	hook	NOUN
inlawrev-3827	18	6	for	for	SCONJ
inlawrev-3827	18	7	the	the	DET
inlawrev-3827	18	8	state	state	NOUN
inlawrev-3827	18	9	to	to	PART
inlawrev-3827	18	10	impose	impose	VERB
inlawrev-3827	18	11	the	the	DET
inlawrev-3827	18	12	tax	tax	NOUN
inlawrev-3827	18	13	on	on	ADP
inlawrev-3827	18	14	the	the	DET
inlawrev-3827	18	15	apportionable	apportionable	ADJ
inlawrev-3827	18	16	income	income	NOUN
inlawrev-3827	18	17	of	of	ADP
inlawrev-3827	18	18	the	the	DET
inlawrev-3827	18	19	entire	entire	ADJ
inlawrev-3827	18	20	group	group	NOUN
inlawrev-3827	18	21	without	without	ADP
inlawrev-3827	18	22	reliance	reliance	NOUN
inlawrev-3827	18	23	on	on	ADP
inlawrev-3827	18	24	the	the	DET
inlawrev-3827	18	25	economic	economic	ADJ
inlawrev-3827	18	26	nexus	nexus	NOUN
inlawrev-3827	18	27	provisions	provision	NOUN
inlawrev-3827	18	28	.	.	PUNCT
inlawrev-3827	19	1	the	the	DET
inlawrev-3827	19	2	current	current	ADJ
inlawrev-3827	19	3	law	law	NOUN
inlawrev-3827	19	4	as	as	SCONJ
inlawrev-3827	19	5	amended	amend	VERB
inlawrev-3827	19	6	excludes	exclude	NOUN
inlawrev-3827	19	7	members	member	NOUN
inlawrev-3827	19	8	of	of	ADP
inlawrev-3827	19	9	the	the	DET
inlawrev-3827	19	10	unitary	unitary	ADJ
inlawrev-3827	19	11	business	business	NOUN
inlawrev-3827	19	12	enterprise	enterprise	NOUN
inlawrev-3827	19	13	that	that	PRON
inlawrev-3827	19	14	are	be	AUX
inlawrev-3827	19	15	not	not	PART
inlawrev-3827	19	16	transacting	transact	VERB
inlawrev-3827	19	17	business	business	NOUN
inlawrev-3827	19	18	in	in	ADP
inlawrev-3827	19	19	indiana	indiana	PROPN
inlawrev-3827	19	20	,	,	PUNCT
inlawrev-3827	19	21	as	as	SCONJ
inlawrev-3827	19	22	defined	define	VERB
inlawrev-3827	19	23	in	in	ADP
inlawrev-3827	19	24	the	the	DET
inlawrev-3827	19	25	statute	statute	NOUN
inlawrev-3827	19	26	,	,	PUNCT
inlawrev-3827	19	27	from	from	ADP
inlawrev-3827	19	28	the	the	DET
inlawrev-3827	19	29	indiana	indiana	PROPN
inlawrev-3827	19	30	unitary	unitary	ADJ
inlawrev-3827	19	31	group.^	group.^	NOUN
inlawrev-3827	19	32	this	this	PRON
inlawrev-3827	19	33	runs	run	VERB
inlawrev-3827	19	34	contrary	contrary	ADV
inlawrev-3827	19	35	to	to	ADP
inlawrev-3827	19	36	the	the	DET
inlawrev-3827	19	37	concept	concept	NOUN
inlawrev-3827	19	38	that	that	SCONJ
inlawrev-3827	19	39	the	the	DET
inlawrev-3827	19	40	entire	entire	ADJ
inlawrev-3827	19	41	group	group	NOUN
inlawrev-3827	19	42	is	be	AUX
inlawrev-3827	19	43	being	be	AUX
inlawrev-3827	19	44	taxed	tax	VERB
inlawrev-3827	19	45	as	as	ADP
inlawrev-3827	19	46	a	a	DET
inlawrev-3827	19	47	single	single	ADJ
inlawrev-3827	19	48	business	business	NOUN
inlawrev-3827	19	49	enterprise	enterprise	NOUN
inlawrev-3827	19	50	.	.	PUNCT
inlawrev-3827	20	1	as	as	ADP
inlawrev-3827	20	2	a	a	DET
inlawrev-3827	20	3	result	result	NOUN
inlawrev-3827	20	4	,	,	PUNCT
inlawrev-3827	20	5	indiana	indiana	PROPN
inlawrev-3827	20	6	will	will	AUX
inlawrev-3827	20	7	no	no	ADV
inlawrev-3827	20	8	longer	long	ADV
inlawrev-3827	20	9	be	be	AUX
inlawrev-3827	20	10	able	able	ADJ
inlawrev-3827	20	11	to	to	PART
inlawrev-3827	20	12	rely	rely	VERB
inlawrev-3827	20	13	on	on	ADP
inlawrev-3827	20	14	the	the	DET
inlawrev-3827	20	15	unitary	unitary	ADJ
inlawrev-3827	20	16	concept	concept	NOUN
inlawrev-3827	20	17	to	to	PART
inlawrev-3827	20	18	provide	provide	VERB
inlawrev-3827	20	19	a	a	DET
inlawrev-3827	20	20	jurisdictional	jurisdictional	ADJ
inlawrev-3827	20	21	hook	hook	NOUN
inlawrev-3827	20	22	for	for	ADP
inlawrev-3827	20	23	those	those	DET
inlawrev-3827	20	24	members	member	NOUN
inlawrev-3827	20	25	of	of	ADP
inlawrev-3827	20	26	the	the	DET
inlawrev-3827	20	27	financial	financial	ADJ
inlawrev-3827	20	28	institution	institution	NOUN
inlawrev-3827	20	29	's	's	PART
inlawrev-3827	20	30	unitary	unitary	ADJ
inlawrev-3827	20	31	group	group	NOUN
inlawrev-3827	20	32	without	without	ADP
inlawrev-3827	20	33	a	a	DET
inlawrev-3827	20	34	physical	physical	ADJ
inlawrev-3827	20	35	presence	presence	NOUN
inlawrev-3827	20	36	in	in	ADP
inlawrev-3827	20	37	the	the	DET
inlawrev-3827	20	38	state	state	NOUN
inlawrev-3827	20	39	.	.	PUNCT
inlawrev-3827	21	1	the	the	DET
inlawrev-3827	21	2	state	state	NOUN
inlawrev-3827	21	3	will	will	AUX
inlawrev-3827	21	4	be	be	AUX
inlawrev-3827	21	5	forced	force	VERB
inlawrev-3827	21	6	to	to	PART
inlawrev-3827	21	7	rely	rely	VERB
inlawrev-3827	21	8	on	on	ADP
inlawrev-3827	21	9	the	the	DET
inlawrev-3827	21	10	constitutionality	constitutionality	NOUN
inlawrev-3827	21	11	of	of	ADP
inlawrev-3827	21	12	the	the	DET
inlawrev-3827	21	13	economic	economic	ADJ
inlawrev-3827	21	14	nexus	nexus	NOUN
inlawrev-3827	21	15	concept	concept	NOUN
inlawrev-3827	21	16	to	to	PART
inlawrev-3827	21	17	include	include	VERB
inlawrev-3827	21	18	financial	financial	ADJ
inlawrev-3827	21	19	institutions	institution	NOUN
inlawrev-3827	21	20	and	and	CCONJ
inlawrev-3827	21	21	their	their	PRON
inlawrev-3827	21	22	subsidiaries	subsidiary	NOUN
inlawrev-3827	21	23	that	that	PRON
inlawrev-3827	21	24	lack	lack	VERB
inlawrev-3827	21	25	physical	physical	ADJ
inlawrev-3827	21	26	presence	presence	NOUN
inlawrev-3827	21	27	in	in	ADP
inlawrev-3827	21	28	the	the	DET
inlawrev-3827	21	29	state	state	NOUN
inlawrev-3827	21	30	,	,	PUNCT
inlawrev-3827	21	31	in	in	ADP
inlawrev-3827	21	32	the	the	DET
inlawrev-3827	21	33	indiana	indiana	PROPN
inlawrev-3827	21	34	unitary	unitary	PROPN
inlawrev-3827	21	35	group	group	NOUN
inlawrev-3827	21	36	's	's	PART
inlawrev-3827	21	37	apportionable	apportionable	ADJ
inlawrev-3827	21	38	tax	tax	NOUN
inlawrev-3827	21	39	base	base	NOUN
inlawrev-3827	21	40	.	.	PUNCT
inlawrev-3827	22	1	if	if	SCONJ
inlawrev-3827	22	2	the	the	DET
inlawrev-3827	22	3	economic	economic	ADJ
inlawrev-3827	22	4	nexus	nexus	NOUN
inlawrev-3827	22	5	concept	concept	NOUN
inlawrev-3827	22	6	is	be	AUX
inlawrev-3827	22	7	found	find	VERB
inlawrev-3827	22	8	unconstitutional	unconstitutional	ADJ
inlawrev-3827	22	9	,	,	PUNCT
inlawrev-3827	22	10	the	the	DET
inlawrev-3827	22	11	potential	potential	ADJ
inlawrev-3827	22	12	cost	cost	NOUN
inlawrev-3827	22	13	to	to	ADP
inlawrev-3827	22	14	the	the	DET
inlawrev-3827	22	15	state	state	NOUN
inlawrev-3827	22	16	is	be	AUX
inlawrev-3827	22	17	significant	significant	ADJ
inlawrev-3827	22	18	because	because	SCONJ
inlawrev-3827	22	19	most	most	ADJ
inlawrev-3827	22	20	of	of	ADP
inlawrev-3827	22	21	the	the	DET
inlawrev-3827	22	22	members	member	NOUN
inlawrev-3827	22	23	of	of	ADP
inlawrev-3827	22	24	a	a	DET
inlawrev-3827	22	25	non	non	ADJ
inlawrev-3827	22	26	-	-	ADJ
inlawrev-3827	22	27	resident	resident	ADJ
inlawrev-3827	22	28	financial	financial	ADJ
inlawrev-3827	22	29	institution	institution	NOUN
inlawrev-3827	22	30	's	's	PART
inlawrev-3827	22	31	unitary	unitary	ADJ
inlawrev-3827	22	32	group	group	NOUN
inlawrev-3827	22	33	,	,	PUNCT
inlawrev-3827	22	34	particularly	particularly	ADV
inlawrev-3827	22	35	profitable	profitable	ADJ
inlawrev-3827	22	36	credit	credit	NOUN
inlawrev-3827	22	37	card	card	NOUN
inlawrev-3827	22	38	and	and	CCONJ
inlawrev-3827	22	39	mortgage	mortgage	NOUN
inlawrev-3827	22	40	operations	operation	NOUN
inlawrev-3827	22	41	,	,	PUNCT
inlawrev-3827	22	42	will	will	AUX
inlawrev-3827	22	43	not	not	PART
inlawrev-3827	22	44	have	have	VERB
inlawrev-3827	22	45	a	a	DET
inlawrev-3827	22	46	physical	physical	ADJ
inlawrev-3827	22	47	presence	presence	NOUN
inlawrev-3827	22	48	in	in	ADP
inlawrev-3827	22	49	indiana	indiana	PROPN
inlawrev-3827	22	50	.	.	PUNCT
inlawrev-3827	23	1	the	the	DET
inlawrev-3827	23	2	economic	economic	ADJ
inlawrev-3827	23	3	nexus	nexus	NOUN
inlawrev-3827	23	4	concept	concept	NOUN
inlawrev-3827	23	5	is	be	AUX
inlawrev-3827	23	6	attractive	attractive	ADJ
inlawrev-3827	23	7	to	to	PART
inlawrev-3827	23	8	cash	cash	VERB
inlawrev-3827	23	9	strapped	strap	VERB
inlawrev-3827	23	10	states	state	NOUN
inlawrev-3827	23	11	because	because	SCONJ
inlawrev-3827	23	12	it	it	PRON
inlawrev-3827	23	13	expands	expand	VERB
inlawrev-3827	23	14	the	the	DET
inlawrev-3827	23	15	state	state	NOUN
inlawrev-3827	23	16	's	's	PART
inlawrev-3827	23	17	taxing	tax	VERB
inlawrev-3827	23	18	jurisdiction	jurisdiction	NOUN
inlawrev-3827	23	19	to	to	PART
inlawrev-3827	23	20	include	include	VERB
inlawrev-3827	23	21	businesses	business	NOUN
inlawrev-3827	23	22	that	that	PRON
inlawrev-3827	23	23	exploit	exploit	VERB
inlawrev-3827	23	24	the	the	DET
inlawrev-3827	23	25	benefits	benefit	NOUN
inlawrev-3827	23	26	of	of	ADP
inlawrev-3827	23	27	a	a	DET
inlawrev-3827	23	28	state	state	NOUN
inlawrev-3827	23	29	's	's	PART
inlawrev-3827	23	30	economic	economic	ADJ
inlawrev-3827	23	31	market	market	NOUN
inlawrev-3827	23	32	without	without	ADP
inlawrev-3827	23	33	maintaining	maintain	VERB
inlawrev-3827	23	34	an	an	DET
inlawrev-3827	23	35	office	office	NOUN
inlawrev-3827	23	36	,	,	PUNCT
inlawrev-3827	23	37	warehouse	warehouse	NOUN
inlawrev-3827	23	38	,	,	PUNCT
inlawrev-3827	23	39	inventory	inventory	NOUN
inlawrev-3827	23	40	,	,	PUNCT
inlawrev-3827	23	41	employees	employee	NOUN
inlawrev-3827	23	42	or	or	CCONJ
inlawrev-3827	23	43	agents	agent	NOUN
inlawrev-3827	23	44	in	in	ADP
inlawrev-3827	23	45	the	the	DET
inlawrev-3827	23	46	state	state	NOUN
inlawrev-3827	23	47	.	.	PUNCT
inlawrev-3827	24	1	^	^	PUNCT
inlawrev-3827	24	2	this	this	DET
inlawrev-3827	24	3	approach	approach	NOUN
inlawrev-3827	24	4	has	have	AUX
inlawrev-3827	24	5	gained	gain	VERB
inlawrev-3827	24	6	popularity	popularity	NOUN
inlawrev-3827	24	7	among	among	ADP
inlawrev-3827	24	8	states	state	NOUN
inlawrev-3827	24	9	largely	largely	ADV
inlawrev-3827	24	10	in	in	ADP
inlawrev-3827	24	11	response	response	NOUN
inlawrev-3827	24	12	to	to	ADP
inlawrev-3827	24	13	the	the	DET
inlawrev-3827	24	14	effort	effort	NOUN
inlawrev-3827	24	15	of	of	ADP
inlawrev-3827	24	16	businesses	business	NOUN
inlawrev-3827	24	17	to	to	PART
inlawrev-3827	24	18	restructure	restructure	VERB
inlawrev-3827	24	19	their	their	PRON
inlawrev-3827	24	20	operations	operation	NOUN
inlawrev-3827	24	21	to	to	PART
inlawrev-3827	24	22	avoid	avoid	VERB
inlawrev-3827	24	23	state	state	NOUN
inlawrev-3827	24	24	tax.^	tax.^	PROPN
inlawrev-3827	24	25	businesses	business	NOUN
inlawrev-3827	24	26	attempt	attempt	VERB
inlawrev-3827	24	27	to	to	PART
inlawrev-3827	24	28	avoid	avoid	VERB
inlawrev-3827	24	29	state	state	NOUN
inlawrev-3827	24	30	tax	tax	NOUN
inlawrev-3827	24	31	by	by	ADP
inlawrev-3827	24	32	shifting	shift	VERB
inlawrev-3827	24	33	income	income	NOUN
inlawrev-3827	24	34	to	to	ADP
inlawrev-3827	24	35	a	a	DET
inlawrev-3827	24	36	subsidiary	subsidiary	NOUN
inlawrev-3827	24	37	or	or	CCONJ
inlawrev-3827	24	38	pass	pass	VERB
inlawrev-3827	24	39	-	-	PUNCT
inlawrev-3827	24	40	thru	thru	NOUN
inlawrev-3827	24	41	entity	entity	NOUN
inlawrev-3827	24	42	that	that	PRON
inlawrev-3827	24	43	has	have	AUX
inlawrev-3827	24	44	established	establish	VERB
inlawrev-3827	24	45	a	a	DET
inlawrev-3827	24	46	physical	physical	ADJ
inlawrev-3827	24	47	presence	presence	NOUN
inlawrev-3827	24	48	only	only	ADV
inlawrev-3827	24	49	in	in	ADP
inlawrev-3827	24	50	a	a	DET
inlawrev-3827	24	51	state	state	NOUN
inlawrev-3827	24	52	in	in	ADP
inlawrev-3827	24	53	which	which	PRON
inlawrev-3827	24	54	its	its	PRON
inlawrev-3827	24	55	income	income	NOUN
inlawrev-3827	24	56	is	be	AUX
inlawrev-3827	24	57	not	not	PART
inlawrev-3827	24	58	taxed	tax	VERB
inlawrev-3827	24	59	.	.	PUNCT
inlawrev-3827	25	1	it	it	PRON
inlawrev-3827	25	2	is	be	AUX
inlawrev-3827	25	3	unclear	unclear	ADJ
inlawrev-3827	25	4	if	if	SCONJ
inlawrev-3827	25	5	the	the	DET
inlawrev-3827	25	6	supreme	supreme	PROPN
inlawrev-3827	25	7	court	court	PROPN
inlawrev-3827	25	8	will	will	AUX
inlawrev-3827	25	9	endorse	endorse	VERB
inlawrev-3827	25	10	the	the	DET
inlawrev-3827	25	11	economic	economic	ADJ
inlawrev-3827	25	12	nexus	nexus	NOUN
inlawrev-3827	25	13	approach	approach	NOUN
inlawrev-3827	25	14	for	for	ADP
inlawrev-3827	25	15	income	income	NOUN
inlawrev-3827	25	16	and	and	CCONJ
inlawrev-3827	25	17	franchise	franchise	NOUN
inlawrev-3827	25	18	taxes	taxis	NOUN
inlawrev-3827	25	19	in	in	ADP
inlawrev-3827	25	20	light	light	NOUN
inlawrev-3827	25	21	of	of	ADP
inlawrev-3827	25	22	the	the	DET
inlawrev-3827	25	23	bright	bright	ADJ
inlawrev-3827	25	24	line	line	NOUN
inlawrev-3827	25	25	physical	physical	ADJ
inlawrev-3827	25	26	presence	presence	NOUN
inlawrev-3827	25	27	test	test	NOUN
inlawrev-3827	25	28	mandated	mandate	VERB
inlawrev-3827	25	29	for	for	ADP
inlawrev-3827	25	30	sale	sale	NOUN
inlawrev-3827	25	31	/	/	SYM
inlawrev-3827	25	32	use	use	NOUN
inlawrev-3827	25	33	taxes	taxis	NOUN
inlawrev-3827	25	34	.	.	PUNCT
inlawrev-3827	26	1	even	even	ADV
inlawrev-3827	26	2	in	in	ADP
inlawrev-3827	26	3	an	an	DET
inlawrev-3827	26	4	age	age	NOUN
inlawrev-3827	26	5	of	of	ADP
inlawrev-3827	26	6	e	e	NOUN
inlawrev-3827	26	7	-	-	NOUN
inlawrev-3827	26	8	commerce	commerce	NOUN
inlawrev-3827	26	9	,	,	PUNCT
inlawrev-3827	26	10	the	the	DET
inlawrev-3827	26	11	economic	economic	ADJ
inlawrev-3827	26	12	nexus	nexus	NOUN
inlawrev-3827	26	13	approach	approach	NOUN
inlawrev-3827	26	14	is	be	AUX
inlawrev-3827	26	15	a	a	DET
inlawrev-3827	26	16	significant	significant	ADJ
inlawrev-3827	26	17	expansion	expansion	NOUN
inlawrev-3827	26	18	of	of	ADP
inlawrev-3827	26	19	the	the	DET
inlawrev-3827	26	20	state	state	NOUN
inlawrev-3827	26	21	's	's	PART
inlawrev-3827	26	22	ability	ability	NOUN
inlawrev-3827	26	23	to	to	PART
inlawrev-3827	26	24	tax	tax	VERB
inlawrev-3827	26	25	interstate	interstate	ADJ
inlawrev-3827	26	26	commerce	commerce	NOUN
inlawrev-3827	26	27	.	.	PUNCT
inlawrev-3827	27	1	the	the	DET
inlawrev-3827	27	2	court	court	NOUN
inlawrev-3827	27	3	may	may	AUX
inlawrev-3827	27	4	reject	reject	VERB
inlawrev-3827	27	5	such	such	DET
inlawrev-3827	27	6	an	an	DET
inlawrev-3827	27	7	expansion	expansion	NOUN
inlawrev-3827	27	8	in	in	ADP
inlawrev-3827	27	9	favor	favor	NOUN
inlawrev-3827	27	10	of	of	ADP
inlawrev-3827	27	11	the	the	DET
inlawrev-3827	27	12	more	more	ADV
inlawrev-3827	27	13	limiting	limiting	ADJ
inlawrev-3827	27	14	physical	physical	ADJ
inlawrev-3827	27	15	presence	presence	NOUN
inlawrev-3827	27	16	test	test	NOUN
inlawrev-3827	27	17	given	give	VERB
inlawrev-3827	27	18	that	that	SCONJ
inlawrev-3827	27	19	the	the	DET
inlawrev-3827	27	20	unitary	unitary	ADJ
inlawrev-3827	27	21	business	business	NOUN
inlawrev-3827	27	22	principle	principle	NOUN
inlawrev-3827	27	23	,	,	PUNCT
inlawrev-3827	27	24	already	already	ADV
inlawrev-3827	27	25	5	5	NUM
inlawrev-3827	27	26	.	.	PUNCT
inlawrev-3827	27	27	ind	ind	PROPN
inlawrev-3827	27	28	.	.	PUNCT
inlawrev-3827	28	1	code	code	PROPN
inlawrev-3827	28	2	§	§	PROPN
inlawrev-3827	28	3	6	6	NUM
inlawrev-3827	28	4	-	-	SYM
inlawrev-3827	28	5	5.5	5.5	NUM
inlawrev-3827	28	6	-	-	PUNCT
inlawrev-3827	28	7	2	2	NUM
inlawrev-3827	28	8	-	-	SYM
inlawrev-3827	28	9	4	4	NUM
inlawrev-3827	28	10	(	(	PUNCT
inlawrev-3827	28	11	2006	2006	NUM
inlawrev-3827	28	12	)	)	PUNCT
inlawrev-3827	28	13	.	.	PUNCT
inlawrev-3827	29	1	6	6	X
inlawrev-3827	29	2	.	.	X
inlawrev-3827	29	3	see	see	VERB
inlawrev-3827	29	4	generally	generally	ADV
inlawrev-3827	29	5	allied	ally	VERB
inlawrev-3827	29	6	-	-	PUNCT
inlawrev-3827	29	7	signal	signal	NOUN
inlawrev-3827	29	8	,	,	PUNCT
inlawrev-3827	29	9	inc	inc	PROPN
inlawrev-3827	29	10	.	.	PROPN
inlawrev-3827	30	1	v.	v.	PROPN
inlawrev-3827	30	2	dir	dir	PROPN
inlawrev-3827	30	3	.	.	PUNCT
inlawrev-3827	31	1	div	div	PROPN
inlawrev-3827	31	2	.	.	PROPN
inlawrev-3827	31	3	of	of	ADP
inlawrev-3827	31	4	taxation	taxation	NOUN
inlawrev-3827	31	5	,	,	PUNCT
inlawrev-3827	31	6	504	504	NUM
inlawrev-3827	31	7	u.s	u.s	PROPN
inlawrev-3827	31	8	.	.	PROPN
inlawrev-3827	31	9	768	768	NUM
inlawrev-3827	31	10	,	,	PUNCT
inlawrev-3827	31	11	783	783	NUM
inlawrev-3827	31	12	(	(	PUNCT
inlawrev-3827	31	13	1992	1992	NUM
inlawrev-3827	31	14	)	)	PUNCT
inlawrev-3827	31	15	(	(	PUNCT
inlawrev-3827	31	16	reaffirming	reaffirm	VERB
inlawrev-3827	31	17	the	the	DET
inlawrev-3827	31	18	constitutional	constitutional	ADJ
inlawrev-3827	31	19	test	test	NOUN
inlawrev-3827	31	20	for	for	ADP
inlawrev-3827	31	21	a	a	DET
inlawrev-3827	31	22	unitary	unitary	ADJ
inlawrev-3827	31	23	business	business	NOUN
inlawrev-3827	31	24	that	that	PRON
inlawrev-3827	31	25	focuses	focus	VERB
inlawrev-3827	31	26	on	on	ADP
inlawrev-3827	31	27	functional	functional	ADJ
inlawrev-3827	31	28	integration	integration	NOUN
inlawrev-3827	31	29	,	,	PUNCT
inlawrev-3827	31	30	centralized	centralized	ADJ
inlawrev-3827	31	31	management	management	NOUN
inlawrev-3827	31	32	,	,	PUNCT
inlawrev-3827	31	33	and	and	CCONJ
inlawrev-3827	31	34	economies	economy	NOUN
inlawrev-3827	31	35	of	of	ADP
inlawrev-3827	31	36	scale	scale	NOUN
inlawrev-3827	31	37	)	)	PUNCT
inlawrev-3827	31	38	;	;	PUNCT
inlawrev-3827	31	39	container	container	PROPN
inlawrev-3827	31	40	corp	corp	PROPN
inlawrev-3827	31	41	.	.	PROPN
inlawrev-3827	31	42	of	of	ADP
inlawrev-3827	31	43	am	be	AUX
inlawrev-3827	31	44	.	.	PUNCT
inlawrev-3827	32	1	v.	v.	ADP
inlawrev-3827	32	2	franchise	franchise	PROPN
inlawrev-3827	32	3	tax	tax	PROPN
inlawrev-3827	32	4	bd	bd	PROPN
inlawrev-3827	32	5	.	.	PROPN
inlawrev-3827	32	6	,	,	PUNCT
inlawrev-3827	32	7	463	463	NUM
inlawrev-3827	32	8	u.s	u.s	PROPN
inlawrev-3827	32	9	.	.	PROPN
inlawrev-3827	32	10	159	159	NUM
inlawrev-3827	32	11	,	,	PUNCT
inlawrev-3827	32	12	179	179	NUM
inlawrev-3827	32	13	(	(	PUNCT
inlawrev-3827	32	14	1983	1983	NUM
inlawrev-3827	32	15	)	)	PUNCT
inlawrev-3827	32	16	;	;	PUNCT
inlawrev-3827	32	17	see	see	VERB
inlawrev-3827	32	18	also	also	ADV
inlawrev-3827	32	19	infra	infra	VERB
inlawrev-3827	32	20	part	part	NOUN
inlawrev-3827	32	21	ii.d	ii.d	PRON
inlawrev-3827	32	22	.	.	PUNCT
inlawrev-3827	33	1	7	7	X
inlawrev-3827	33	2	.	.	X
inlawrev-3827	33	3	infd	infd	NOUN
inlawrev-3827	33	4	.	.	PUNCT
inlawrev-3827	34	1	code	code	PROPN
inlawrev-3827	34	2	§	§	PROPN
inlawrev-3827	34	3	6	6	NUM
inlawrev-3827	34	4	-	-	SYM
inlawrev-3827	34	5	5.5	5.5	NUM
inlawrev-3827	34	6	-	-	PUNCT
inlawrev-3827	34	7	l-18(a	l-18(a	NOUN
inlawrev-3827	34	8	)	)	PUNCT
inlawrev-3827	34	9	(	(	PUNCT
inlawrev-3827	34	10	2006	2006	NUM
inlawrev-3827	34	11	)	)	PUNCT
inlawrev-3827	34	12	.	.	PUNCT
inlawrev-3827	35	1	8	8	X
inlawrev-3827	35	2	.	.	X
inlawrev-3827	35	3	r.	r.	PROPN
inlawrev-3827	35	4	todd	todd	PROPN
inlawrev-3827	35	5	ervin	ervin	PROPN
inlawrev-3827	35	6	,	,	PUNCT
inlawrev-3827	35	7	comment	comment	NOUN
inlawrev-3827	35	8	,	,	PUNCT
inlawrev-3827	35	9	state	state	NOUN
inlawrev-3827	35	10	taxation	taxation	NOUN
inlawrev-3827	35	11	of	of	ADP
inlawrev-3827	35	12	financial	financial	ADJ
inlawrev-3827	35	13	institutions	institution	NOUN
inlawrev-3827	35	14	:	:	PUNCT
inlawrev-3827	35	15	will	will	AUX
inlawrev-3827	35	16	physical	physical	VERB
inlawrev-3827	35	17	presence	presence	NOUN
inlawrev-3827	35	18	or	or	CCONJ
inlawrev-3827	35	19	economic	economic	ADJ
inlawrev-3827	35	20	presence	presence	NOUN
inlawrev-3827	35	21	win	win	VERB
inlawrev-3827	35	22	the	the	DET
inlawrev-3827	35	23	day	day	NOUN
inlawrev-3827	35	24	?	?	PUNCT
inlawrev-3827	35	25	,	,	PUNCT
inlawrev-3827	35	26	19	19	NUM
inlawrev-3827	35	27	va	va	NOUN
inlawrev-3827	35	28	.	.	PUNCT
inlawrev-3827	35	29	tax	tax	PROPN
inlawrev-3827	35	30	rev	rev	PROPN
inlawrev-3827	35	31	.	.	PROPN
inlawrev-3827	35	32	515	515	NUM
inlawrev-3827	35	33	,	,	PUNCT
inlawrev-3827	35	34	523	523	NUM
inlawrev-3827	35	35	-	-	SYM
inlawrev-3827	35	36	26	26	NUM
inlawrev-3827	35	37	(	(	PUNCT
inlawrev-3827	35	38	2000	2000	NUM
inlawrev-3827	35	39	)	)	PUNCT
inlawrev-3827	35	40	.	.	PUNCT
inlawrev-3827	36	1	9	9	NUM
inlawrev-3827	36	2	.	.	X
inlawrev-3827	37	1	5^^	5^^	NUM
inlawrev-3827	37	2	m	m	NOUN
inlawrev-3827	37	3	/	/	SYM
inlawrev-3827	37	4	ra	ra	PROPN
inlawrev-3827	37	5	part	part	NOUN
inlawrev-3827	37	6	ii.c	ii.c	VERB
inlawrev-3827	37	7	.	.	PUNCT
inlawrev-3827	38	1	2007	2007	NUM
inlawrev-3827	38	2	]	]	PUNCT
inlawrev-3827	38	3	has	have	VERB
inlawrev-3827	38	4	the	the	DET
inlawrev-3827	38	5	unitary	unitary	ADJ
inlawrev-3827	38	6	premciple	premciple	NOUN
inlawrev-3827	38	7	been	be	AUX
inlawrev-3827	38	8	abandoned	abandon	VERB
inlawrev-3827	38	9	?	?	PUNCT
inlawrev-3827	39	1	587	587	NUM
inlawrev-3827	39	2	established	establish	VERB
inlawrev-3827	39	3	as	as	ADP
inlawrev-3827	39	4	permissible	permissible	ADJ
inlawrev-3827	39	5	by	by	ADP
inlawrev-3827	39	6	the	the	DET
inlawrev-3827	39	7	court	court	NOUN
inlawrev-3827	39	8	,	,	PUNCT
inlawrev-3827	39	9	provides	provide	VERB
inlawrev-3827	39	10	states	state	NOUN
inlawrev-3827	39	11	a	a	DET
inlawrev-3827	39	12	fair	fair	ADJ
inlawrev-3827	39	13	method	method	NOUN
inlawrev-3827	39	14	of	of	ADP
inlawrev-3827	39	15	taxing	tax	VERB
inlawrev-3827	39	16	the	the	DET
inlawrev-3827	39	17	income	income	NOUN
inlawrev-3827	39	18	of	of	ADP
inlawrev-3827	39	19	such	such	ADJ
inlawrev-3827	39	20	business	business	NOUN
inlawrev-3827	39	21	enterprises	enterprise	NOUN
inlawrev-3827	39	22	.	.	PUNCT
inlawrev-3827	40	1	even	even	ADV
inlawrev-3827	40	2	if	if	SCONJ
inlawrev-3827	40	3	the	the	DET
inlawrev-3827	40	4	economic	economic	ADJ
inlawrev-3827	40	5	nexus	nexus	NOUN
inlawrev-3827	40	6	concept	concept	NOUN
inlawrev-3827	40	7	is	be	AUX
inlawrev-3827	40	8	declared	declare	VERB
inlawrev-3827	40	9	constitutional	constitutional	ADJ
inlawrev-3827	40	10	,	,	PUNCT
inlawrev-3827	40	11	the	the	DET
inlawrev-3827	40	12	state	state	NOUN
inlawrev-3827	40	13	will	will	AUX
inlawrev-3827	40	14	still	still	ADV
inlawrev-3827	40	15	face	face	VERB
inlawrev-3827	40	16	restructured	restructure	VERB
inlawrev-3827	40	17	transactions	transaction	NOUN
inlawrev-3827	40	18	that	that	PRON
inlawrev-3827	40	19	use	use	VERB
inlawrev-3827	40	20	pass	pass	VERB
inlawrev-3827	40	21	-	-	PUNCT
inlawrev-3827	40	22	thru	thru	NOUN
inlawrev-3827	40	23	entities	entity	NOUN
inlawrev-3827	40	24	,	,	PUNCT
inlawrev-3827	40	25	such	such	ADJ
inlawrev-3827	40	26	as	as	ADP
inlawrev-3827	40	27	real	real	ADJ
inlawrev-3827	40	28	estate	estate	NOUN
inlawrev-3827	40	29	investment	investment	NOUN
inlawrev-3827	40	30	trusts	trust	NOUN
inlawrev-3827	40	31	(	(	PUNCT
inlawrev-3827	40	32	reits	reit	NOUN
inlawrev-3827	40	33	)	)	PUNCT
inlawrev-3827	40	34	,	,	PUNCT
inlawrev-3827	40	35	regulated	regulate	VERB
inlawrev-3827	40	36	investment	investment	NOUN
inlawrev-3827	40	37	companies	company	NOUN
inlawrev-3827	40	38	(	(	PUNCT
inlawrev-3827	40	39	rics	rics	NOUN
inlawrev-3827	40	40	)	)	PUNCT
inlawrev-3827	40	41	,	,	PUNCT
inlawrev-3827	40	42	and	and	CCONJ
inlawrev-3827	40	43	partnerships	partnership	NOUN
inlawrev-3827	40	44	,	,	PUNCT
inlawrev-3827	40	45	to	to	PART
inlawrev-3827	40	46	avoid	avoid	VERB
inlawrev-3827	40	47	the	the	DET
inlawrev-3827	40	48	full	full	ADJ
inlawrev-3827	40	49	impact	impact	NOUN
inlawrev-3827	40	50	of	of	ADP
inlawrev-3827	40	51	the	the	DET
inlawrev-3827	40	52	tax	tax	NOUN
inlawrev-3827	40	53	.	.	PUNCT
inlawrev-3827	41	1	these	these	DET
inlawrev-3827	41	2	loopholes	loophole	NOUN
inlawrev-3827	41	3	appear	appear	VERB
inlawrev-3827	41	4	to	to	PART
inlawrev-3827	41	5	be	be	AUX
inlawrev-3827	41	6	the	the	DET
inlawrev-3827	41	7	result	result	NOUN
inlawrev-3827	41	8	of	of	ADP
inlawrev-3827	41	9	two	two	NUM
inlawrev-3827	41	10	provisions	provision	NOUN
inlawrev-3827	41	11	in	in	ADP
inlawrev-3827	41	12	the	the	DET
inlawrev-3827	41	13	statute	statute	NOUN
inlawrev-3827	41	14	.	.	PUNCT
inlawrev-3827	42	1	the	the	DET
inlawrev-3827	42	2	first	first	ADJ
inlawrev-3827	42	3	provision	provision	NOUN
inlawrev-3827	42	4	fails	fail	VERB
inlawrev-3827	42	5	to	to	PART
inlawrev-3827	42	6	include	include	VERB
inlawrev-3827	42	7	the	the	DET
inlawrev-3827	42	8	ownership	ownership	NOUN
inlawrev-3827	42	9	of	of	ADP
inlawrev-3827	42	10	an	an	DET
inlawrev-3827	42	11	interest	interest	NOUN
inlawrev-3827	42	12	in	in	ADP
inlawrev-3827	42	13	a	a	DET
inlawrev-3827	42	14	pass	pass	VERB
inlawrev-3827	42	15	-	-	PUNCT
inlawrev-3827	42	16	thru	thru	NOUN
inlawrev-3827	42	17	entity	entity	NOUN
inlawrev-3827	42	18	engaged	engage	VERB
inlawrev-3827	42	19	in	in	ADP
inlawrev-3827	42	20	financing	financing	NOUN
inlawrev-3827	42	21	transactions	transaction	NOUN
inlawrev-3827	42	22	in	in	ADP
inlawrev-3827	42	23	indiana	indiana	PROPN
inlawrev-3827	42	24	in	in	ADP
inlawrev-3827	42	25	the	the	DET
inlawrev-3827	42	26	definition	definition	NOUN
inlawrev-3827	42	27	of	of	ADP
inlawrev-3827	42	28	transacting	transact	VERB
inlawrev-3827	42	29	business	business	NOUN
inlawrev-3827	42	30	in	in	ADP
inlawrev-3827	42	31	the	the	DET
inlawrev-3827	42	32	state	state	NOUN
inlawrev-3827	42	33	.	.	PUNCT
inlawrev-3827	42	34	^^	^^	PUNCT
inlawrev-3827	43	1	the	the	DET
inlawrev-3827	43	2	second	second	ADJ
inlawrev-3827	43	3	defines	define	VERB
inlawrev-3827	43	4	a	a	DET
inlawrev-3827	43	5	taxpayer	taxpayer	NOUN
inlawrev-3827	43	6	as	as	ADP
inlawrev-3827	43	7	a	a	DET
inlawrev-3827	43	8	corporation	corporation	NOUN
inlawrev-3827	43	9	for	for	ADP
inlawrev-3827	43	10	financial	financial	ADJ
inlawrev-3827	43	11	institutions	institution	NOUN
inlawrev-3827	43	12	tax	tax	NOUN
inlawrev-3827	43	13	purposes	purpose	NOUN
inlawrev-3827	43	14	.	.	PUNCT
inlawrev-3827	44	1	'^	'^	ADJ
inlawrev-3827	44	2	financial	financial	ADJ
inlawrev-3827	44	3	institutions	institution	NOUN
inlawrev-3827	44	4	can	can	AUX
inlawrev-3827	44	5	move	move	VERB
inlawrev-3827	44	6	profitable	profitable	ADJ
inlawrev-3827	44	7	operations	operation	NOUN
inlawrev-3827	44	8	into	into	ADP
inlawrev-3827	44	9	pass	pass	NOUN
inlawrev-3827	44	10	-	-	PUNCT
inlawrev-3827	44	11	thru	thru	NOUN
inlawrev-3827	44	12	entities	entity	NOUN
inlawrev-3827	44	13	,	,	PUNCT
inlawrev-3827	44	14	or	or	CCONJ
inlawrev-3827	44	15	several	several	ADJ
inlawrev-3827	44	16	tiers	tier	NOUN
inlawrev-3827	44	17	of	of	ADP
inlawrev-3827	44	18	pass	pass	NOUN
inlawrev-3827	44	19	-	-	PUNCT
inlawrev-3827	44	20	thru	thru	NOUN
inlawrev-3827	44	21	entities	entity	NOUN
inlawrev-3827	44	22	,	,	PUNCT
inlawrev-3827	44	23	that	that	PRON
inlawrev-3827	44	24	are	be	AUX
inlawrev-3827	44	25	owned	own	VERB
inlawrev-3827	44	26	by	by	ADP
inlawrev-3827	44	27	holding	hold	VERB
inlawrev-3827	44	28	corporations	corporation	NOUN
inlawrev-3827	44	29	.	.	PUNCT
inlawrev-3827	45	1	the	the	DET
inlawrev-3827	45	2	receipts	receipt	NOUN
inlawrev-3827	45	3	from	from	ADP
inlawrev-3827	45	4	the	the	DET
inlawrev-3827	45	5	pass	pass	VERB
inlawrev-3827	45	6	-	-	PUNCT
inlawrev-3827	45	7	thru	thru	NOUN
inlawrev-3827	45	8	entities	entity	NOUN
inlawrev-3827	45	9	flow	flow	VERB
inlawrev-3827	45	10	through	through	ADP
inlawrev-3827	45	11	to	to	ADP
inlawrev-3827	45	12	the	the	DET
inlawrev-3827	45	13	holding	hold	VERB
inlawrev-3827	45	14	corporations	corporation	NOUN
inlawrev-3827	45	15	.	.	PUNCT
inlawrev-3827	46	1	while	while	SCONJ
inlawrev-3827	46	2	the	the	DET
inlawrev-3827	46	3	holding	hold	VERB
inlawrev-3827	46	4	corporations	corporation	NOUN
inlawrev-3827	46	5	are	be	AUX
inlawrev-3827	46	6	defined	define	VERB
inlawrev-3827	46	7	as	as	ADP
inlawrev-3827	46	8	taxpayers	taxpayer	NOUN
inlawrev-3827	46	9	,	,	PUNCT
inlawrev-3827	46	10	they	they	PRON
inlawrev-3827	46	11	are	be	AUX
inlawrev-3827	46	12	not	not	PART
inlawrev-3827	46	13	transacting	transact	VERB
inlawrev-3827	46	14	business	business	NOUN
inlawrev-3827	46	15	in	in	ADP
inlawrev-3827	46	16	indiana	indiana	PROPN
inlawrev-3827	46	17	and	and	CCONJ
inlawrev-3827	46	18	therefore	therefore	ADV
inlawrev-3827	46	19	are	be	AUX
inlawrev-3827	46	20	not	not	PART
inlawrev-3827	46	21	members	member	NOUN
inlawrev-3827	46	22	of	of	ADP
inlawrev-3827	46	23	the	the	DET
inlawrev-3827	46	24	indiana	indiana	PROPN
inlawrev-3827	46	25	unitary	unitary	ADJ
inlawrev-3827	46	26	group	group	NOUN
inlawrev-3827	46	27	.	.	PUNCT
inlawrev-3827	47	1	the	the	DET
inlawrev-3827	47	2	pass	pass	VERB
inlawrev-3827	47	3	-	-	PUNCT
inlawrev-3827	47	4	thru	thru	NOUN
inlawrev-3827	47	5	entities	entity	NOUN
inlawrev-3827	47	6	are	be	AUX
inlawrev-3827	47	7	not	not	PART
inlawrev-3827	47	8	taxpayers	taxpayer	NOUN
inlawrev-3827	47	9	under	under	ADP
inlawrev-3827	47	10	the	the	DET
inlawrev-3827	47	11	statute	statute	NOUN
inlawrev-3827	47	12	'	'	PART
inlawrev-3827	47	13	s	s	PART
inlawrev-3827	47	14	definition	definition	NOUN
inlawrev-3827	47	15	of	of	ADP
inlawrev-3827	47	16	that	that	DET
inlawrev-3827	47	17	term	term	NOUN
inlawrev-3827	47	18	.	.	PUNCT
inlawrev-3827	48	1	the	the	DET
inlawrev-3827	48	2	statute	statute	NOUN
inlawrev-3827	48	3	is	be	AUX
inlawrev-3827	48	4	somewhat	somewhat	ADV
inlawrev-3827	48	5	ambiguous	ambiguous	ADJ
inlawrev-3827	48	6	as	as	SCONJ
inlawrev-3827	48	7	to	to	ADP
inlawrev-3827	48	8	whether	whether	SCONJ
inlawrev-3827	48	9	a	a	DET
inlawrev-3827	48	10	pass	pass	VERB
inlawrev-3827	48	11	-	-	PUNCT
inlawrev-3827	48	12	thru	thru	NOUN
inlawrev-3827	48	13	entity	entity	NOUN
inlawrev-3827	48	14	must	must	AUX
inlawrev-3827	48	15	be	be	AUX
inlawrev-3827	48	16	included	include	VERB
inlawrev-3827	48	17	as	as	ADP
inlawrev-3827	48	18	a	a	DET
inlawrev-3827	48	19	member	member	NOUN
inlawrev-3827	48	20	of	of	ADP
inlawrev-3827	48	21	the	the	DET
inlawrev-3827	48	22	unitary	unitary	ADJ
inlawrev-3827	48	23	group	group	NOUN
inlawrev-3827	48	24	,	,	PUNCT
inlawrev-3827	48	25	or	or	CCONJ
inlawrev-3827	48	26	whether	whether	SCONJ
inlawrev-3827	48	27	the	the	DET
inlawrev-3827	48	28	corporate	corporate	ADJ
inlawrev-3827	48	29	owners	owner	NOUN
inlawrev-3827	48	30	must	must	AUX
inlawrev-3827	48	31	report	report	VERB
inlawrev-3827	48	32	the	the	DET
inlawrev-3827	48	33	income	income	NOUN
inlawrev-3827	48	34	on	on	ADP
inlawrev-3827	48	35	a	a	DET
inlawrev-3827	48	36	separate	separate	ADJ
inlawrev-3827	48	37	return	return	NOUN
inlawrev-3827	48	38	.	.	PUNCT
inlawrev-3827	49	1	if	if	SCONJ
inlawrev-3827	49	2	the	the	DET
inlawrev-3827	49	3	pass	pass	VERB
inlawrev-3827	49	4	-	-	PUNCT
inlawrev-3827	49	5	thru	thru	NOUN
inlawrev-3827	49	6	entity	entity	NOUN
inlawrev-3827	49	7	is	be	AUX
inlawrev-3827	49	8	included	include	VERB
inlawrev-3827	49	9	in	in	ADP
inlawrev-3827	49	10	the	the	DET
inlawrev-3827	49	11	unitary	unitary	ADJ
inlawrev-3827	49	12	return	return	NOUN
inlawrev-3827	49	13	,	,	PUNCT
inlawrev-3827	49	14	the	the	DET
inlawrev-3827	49	15	apportionment	apportionment	ADJ
inlawrev-3827	49	16	percentage	percentage	NOUN
inlawrev-3827	49	17	will	will	AUX
inlawrev-3827	49	18	be	be	AUX
inlawrev-3827	49	19	diluted	dilute	VERB
inlawrev-3827	49	20	because	because	SCONJ
inlawrev-3827	49	21	the	the	DET
inlawrev-3827	49	22	statute	statute	NOUN
inlawrev-3827	49	23	provides	provide	VERB
inlawrev-3827	49	24	that	that	SCONJ
inlawrev-3827	49	25	only	only	ADV
inlawrev-3827	49	26	the	the	DET
inlawrev-3827	49	27	receipts	receipt	NOUN
inlawrev-3827	49	28	of	of	ADP
inlawrev-3827	49	29	taxpayer	taxpayer	NOUN
inlawrev-3827	49	30	members	member	NOUN
inlawrev-3827	49	31	of	of	ADP
inlawrev-3827	49	32	the	the	DET
inlawrev-3827	49	33	unitary	unitary	ADJ
inlawrev-3827	49	34	group	group	NOUN
inlawrev-3827	49	35	are	be	AUX
inlawrev-3827	49	36	included	include	VERB
inlawrev-3827	49	37	in	in	ADP
inlawrev-3827	49	38	the	the	DET
inlawrev-3827	49	39	numerator	numerator	NOUN
inlawrev-3827	49	40	,	,	PUNCT
inlawrev-3827	49	41	while	while	SCONJ
inlawrev-3827	49	42	the	the	DET
inlawrev-3827	49	43	receipts	receipt	NOUN
inlawrev-3827	49	44	of	of	ADP
inlawrev-3827	49	45	all	all	DET
inlawrev-3827	49	46	members	member	NOUN
inlawrev-3827	49	47	of	of	ADP
inlawrev-3827	49	48	the	the	DET
inlawrev-3827	49	49	group	group	NOUN
inlawrev-3827	49	50	are	be	AUX
inlawrev-3827	49	51	included	include	VERB
inlawrev-3827	49	52	in	in	ADP
inlawrev-3827	49	53	the	the	DET
inlawrev-3827	49	54	denominator.^^	denominator.^^	NOUN
inlawrev-3827	49	55	if	if	SCONJ
inlawrev-3827	49	56	the	the	DET
inlawrev-3827	49	57	corporate	corporate	ADJ
inlawrev-3827	49	58	owners	owner	NOUN
inlawrev-3827	49	59	report	report	VERB
inlawrev-3827	49	60	on	on	ADP
inlawrev-3827	49	61	a	a	DET
inlawrev-3827	49	62	separate	separate	ADJ
inlawrev-3827	49	63	return	return	NOUN
inlawrev-3827	49	64	,	,	PUNCT
inlawrev-3827	49	65	income	income	NOUN
inlawrev-3827	49	66	from	from	ADP
inlawrev-3827	49	67	the	the	DET
inlawrev-3827	49	68	unitary	unitary	ADJ
inlawrev-3827	49	69	group	group	NOUN
inlawrev-3827	49	70	is	be	AUX
inlawrev-3827	49	71	reported	report	VERB
inlawrev-3827	49	72	in	in	ADP
inlawrev-3827	49	73	a	a	DET
inlawrev-3827	49	74	non	non	ADJ
inlawrev-3827	49	75	-	-	ADJ
inlawrev-3827	49	76	unitary	unitary	ADJ
inlawrev-3827	49	77	fashion	fashion	NOUN
inlawrev-3827	49	78	.	.	PUNCT
inlawrev-3827	50	1	this	this	PRON
inlawrev-3827	50	2	has	have	VERB
inlawrev-3827	50	3	the	the	DET
inlawrev-3827	50	4	potential	potential	NOUN
inlawrev-3827	50	5	to	to	PART
inlawrev-3827	50	6	distort	distort	VERB
inlawrev-3827	50	7	the	the	DET
inlawrev-3827	50	8	income	income	NOUN
inlawrev-3827	50	9	apportioned	apportion	VERB
inlawrev-3827	50	10	to	to	ADP
inlawrev-3827	50	11	indiana	indiana	PROPN
inlawrev-3827	50	12	to	to	ADP
inlawrev-3827	50	13	the	the	DET
inlawrev-3827	50	14	state	state	NOUN
inlawrev-3827	50	15	's	's	PART
inlawrev-3827	50	16	detriment	detriment	NOUN
inlawrev-3827	50	17	.	.	PUNCT
inlawrev-3827	51	1	the	the	DET
inlawrev-3827	51	2	problem	problem	NOUN
inlawrev-3827	51	3	is	be	AUX
inlawrev-3827	51	4	exacerbated	exacerbate	VERB
inlawrev-3827	51	5	when	when	SCONJ
inlawrev-3827	51	6	tiers	tier	NOUN
inlawrev-3827	51	7	of	of	ADP
inlawrev-3827	51	8	pass	pass	NOUN
inlawrev-3827	51	9	-	-	PUNCT
inlawrev-3827	51	10	thru	thru	NOUN
inlawrev-3827	51	11	entities	entity	NOUN
inlawrev-3827	51	12	are	be	AUX
inlawrev-3827	51	13	utilized	utilize	VERB
inlawrev-3827	51	14	as	as	SCONJ
inlawrev-3827	51	15	it	it	PRON
inlawrev-3827	51	16	may	may	AUX
inlawrev-3827	51	17	be	be	AUX
inlawrev-3827	51	18	possible	possible	ADJ
inlawrev-3827	51	19	for	for	SCONJ
inlawrev-3827	51	20	the	the	DET
inlawrev-3827	51	21	pass	pass	VERB
inlawrev-3827	51	22	-	-	PUNCT
inlawrev-3827	51	23	thru	thru	NOUN
inlawrev-3827	51	24	income	income	NOUN
inlawrev-3827	51	25	to	to	PART
inlawrev-3827	51	26	escape	escape	VERB
inlawrev-3827	51	27	taxation	taxation	NOUN
inlawrev-3827	51	28	entirely	entirely	ADV
inlawrev-3827	51	29	by	by	ADP
inlawrev-3827	51	30	using	use	VERB
inlawrev-3827	51	31	several	several	ADJ
inlawrev-3827	51	32	tiers	tier	NOUN
inlawrev-3827	51	33	of	of	ADP
inlawrev-3827	51	34	pass	pass	NOUN
inlawrev-3827	51	35	-	-	PUNCT
inlawrev-3827	51	36	thru	thru	NOUN
inlawrev-3827	51	37	entities	entity	NOUN
inlawrev-3827	51	38	.	.	PUNCT
inlawrev-3827	52	1	this	this	DET
inlawrev-3827	52	2	note	note	NOUN
inlawrev-3827	52	3	explores	explore	NOUN
inlawrev-3827	52	4	,	,	PUNCT
inlawrev-3827	52	5	in	in	ADP
inlawrev-3827	52	6	part	part	NOUN
inlawrev-3827	52	7	i	i	PRON
inlawrev-3827	52	8	,	,	PUNCT
inlawrev-3827	52	9	the	the	DET
inlawrev-3827	52	10	history	history	NOUN
inlawrev-3827	52	11	of	of	ADP
inlawrev-3827	52	12	changes	change	NOUN
inlawrev-3827	52	13	in	in	ADP
inlawrev-3827	52	14	the	the	DET
inlawrev-3827	52	15	banking	banking	NOUN
inlawrev-3827	52	16	industry	industry	NOUN
inlawrev-3827	52	17	that	that	PRON
inlawrev-3827	52	18	led	lead	VERB
inlawrev-3827	52	19	to	to	ADP
inlawrev-3827	52	20	the	the	DET
inlawrev-3827	52	21	original	original	ADJ
inlawrev-3827	52	22	enactment	enactment	NOUN
inlawrev-3827	52	23	of	of	ADP
inlawrev-3827	52	24	the	the	DET
inlawrev-3827	52	25	financial	financial	ADJ
inlawrev-3827	52	26	institutions	institution	NOUN
inlawrev-3827	52	27	tax	tax	NOUN
inlawrev-3827	52	28	and	and	CCONJ
inlawrev-3827	52	29	the	the	DET
inlawrev-3827	52	30	subsequent	subsequent	ADJ
inlawrev-3827	52	31	2002	2002	NUM
inlawrev-3827	52	32	amendment	amendment	NOUN
inlawrev-3827	52	33	.	.	PUNCT
inlawrev-3827	53	1	part	part	PROPN
inlawrev-3827	53	2	ii	ii	PROPN
inlawrev-3827	53	3	concentrates	concentrate	VERB
inlawrev-3827	53	4	on	on	ADP
inlawrev-3827	53	5	the	the	DET
inlawrev-3827	53	6	constitutional	constitutional	ADJ
inlawrev-3827	53	7	aspects	aspect	NOUN
inlawrev-3827	53	8	of	of	ADP
inlawrev-3827	53	9	the	the	DET
inlawrev-3827	53	10	economic	economic	ADJ
inlawrev-3827	53	11	nexus	nexus	NOUN
inlawrev-3827	53	12	approach	approach	NOUN
inlawrev-3827	53	13	taken	take	VERB
inlawrev-3827	53	14	by	by	ADP
inlawrev-3827	53	15	the	the	DET
inlawrev-3827	53	16	statute	statute	NOUN
inlawrev-3827	53	17	's	's	PART
inlawrev-3827	53	18	definition	definition	NOUN
inlawrev-3827	53	19	of	of	ADP
inlawrev-3827	53	20	transacting	transact	VERB
inlawrev-3827	53	21	business	business	NOUN
inlawrev-3827	53	22	in	in	ADP
inlawrev-3827	53	23	the	the	DET
inlawrev-3827	53	24	state	state	NOUN
inlawrev-3827	53	25	.	.	PUNCT
inlawrev-3827	54	1	finally	finally	ADV
inlawrev-3827	54	2	,	,	PUNCT
inlawrev-3827	54	3	part	part	NOUN
inlawrev-3827	54	4	hi	hi	INTJ
inlawrev-3827	54	5	focuses	focus	VERB
inlawrev-3827	54	6	on	on	ADP
inlawrev-3827	54	7	the	the	DET
inlawrev-3827	54	8	efforts	effort	NOUN
inlawrev-3827	54	9	of	of	ADP
inlawrev-3827	54	10	the	the	DET
inlawrev-3827	54	11	banking	banking	NOUN
inlawrev-3827	54	12	industry	industry	NOUN
inlawrev-3827	54	13	to	to	PART
inlawrev-3827	54	14	restructure	restructure	VERB
inlawrev-3827	54	15	transactions	transaction	NOUN
inlawrev-3827	54	16	to	to	PART
inlawrev-3827	54	17	avoid	avoid	VERB
inlawrev-3827	54	18	the	the	DET
inlawrev-3827	54	19	financial	financial	ADJ
inlawrev-3827	54	20	institutions	institution	NOUN
inlawrev-3827	54	21	tax	tax	NOUN
inlawrev-3827	54	22	,	,	PUNCT
inlawrev-3827	54	23	as	as	SCONJ
inlawrev-3827	54	24	amended	amend	VERB
inlawrev-3827	54	25	,	,	PUNCT
inlawrev-3827	54	26	through	through	ADP
inlawrev-3827	54	27	the	the	DET
inlawrev-3827	54	28	use	use	NOUN
inlawrev-3827	54	29	of	of	ADP
inlawrev-3827	54	30	a	a	DET
inlawrev-3827	54	31	variety	variety	NOUN
inlawrev-3827	54	32	of	of	ADP
inlawrev-3827	54	33	pass	pass	NOUN
inlawrev-3827	54	34	-	-	PUNCT
inlawrev-3827	54	35	thru	thru	NOUN
inlawrev-3827	54	36	entities	entity	NOUN
inlawrev-3827	54	37	.	.	PUNCT
inlawrev-3827	55	1	this	this	DET
inlawrev-3827	55	2	section	section	NOUN
inlawrev-3827	55	3	includes	include	VERB
inlawrev-3827	55	4	a	a	DET
inlawrev-3827	55	5	discussion	discussion	NOUN
inlawrev-3827	55	6	of	of	ADP
inlawrev-3827	55	7	the	the	DET
inlawrev-3827	55	8	options	option	NOUN
inlawrev-3827	55	9	available	available	ADJ
inlawrev-3827	55	10	to	to	ADP
inlawrev-3827	55	11	the	the	DET
inlawrev-3827	55	12	state	state	NOUN
inlawrev-3827	55	13	to	to	PART
inlawrev-3827	55	14	respond	respond	VERB
inlawrev-3827	55	15	to	to	ADP
inlawrev-3827	55	16	those	those	DET
inlawrev-3827	55	17	efforts	effort	NOUN
inlawrev-3827	55	18	.	.	PUNCT
inlawrev-3827	56	1	in	in	ADP
inlawrev-3827	56	2	part	part	NOUN
inlawrev-3827	56	3	iv	iv	NUM
inlawrev-3827	56	4	,	,	PUNCT
inlawrev-3827	56	5	this	this	DET
inlawrev-3827	56	6	note	note	NOUN
inlawrev-3827	56	7	concludes	conclude	VERB
inlawrev-3827	56	8	that	that	SCONJ
inlawrev-3827	56	9	while	while	SCONJ
inlawrev-3827	56	10	the	the	DET
inlawrev-3827	56	11	adoption	adoption	NOUN
inlawrev-3827	56	12	of	of	ADP
inlawrev-3827	56	13	the	the	DET
inlawrev-3827	56	14	economic	economic	ADJ
inlawrev-3827	56	15	nexus	nexus	NOUN
inlawrev-3827	56	16	concept	concept	NOUN
inlawrev-3827	56	17	is	be	AUX
inlawrev-3827	56	18	an	an	DET
inlawrev-3827	56	19	unnecessary	unnecessary	ADJ
inlawrev-3827	56	20	expansion	expansion	NOUN
inlawrev-3827	56	21	of	of	ADP
inlawrev-3827	56	22	the	the	DET
inlawrev-3827	56	23	state	state	NOUN
inlawrev-3827	56	24	's	's	PART
inlawrev-3827	56	25	jurisdiction	jurisdiction	NOUN
inlawrev-3827	56	26	to	to	PART
inlawrev-3827	56	27	impose	impose	VERB
inlawrev-3827	56	28	tax	tax	NOUN
inlawrev-3827	56	29	,	,	PUNCT
inlawrev-3827	56	30	the	the	DET
inlawrev-3827	56	31	financial	financial	ADJ
inlawrev-3827	56	32	institutions	institution	NOUN
inlawrev-3827	56	33	tax	tax	NOUN
inlawrev-3827	56	34	law	law	NOUN
inlawrev-3827	56	35	is	be	AUX
inlawrev-3827	56	36	easily	easily	ADV
inlawrev-3827	56	37	rehabilitated	rehabilitate	VERB
inlawrev-3827	56	38	through	through	ADP
inlawrev-3827	56	39	either	either	CCONJ
inlawrev-3827	56	40	a	a	DET
inlawrev-3827	56	41	return	return	NOUN
inlawrev-3827	56	42	to	to	ADP
inlawrev-3827	56	43	the	the	DET
inlawrev-3827	56	44	accepted	accept	VERB
inlawrev-3827	56	45	method	method	NOUN
inlawrev-3827	56	46	of	of	ADP
inlawrev-3827	56	47	applying	apply	VERB
inlawrev-3827	56	48	the	the	DET
inlawrev-3827	56	49	unitary	unitary	ADJ
inlawrev-3827	56	50	business	business	NOUN
inlawrev-3827	56	51	principle	principle	NOUN
inlawrev-3827	56	52	,	,	PUNCT
inlawrev-3827	56	53	or	or	CCONJ
inlawrev-3827	56	54	by	by	ADP
inlawrev-3827	56	55	altering	alter	VERB
inlawrev-3827	56	56	the	the	DET
inlawrev-3827	56	57	definition	definition	NOUN
inlawrev-3827	56	58	of	of	ADP
inlawrev-3827	56	59	transacting	transact	VERB
inlawrev-3827	56	60	business	business	NOUN
inlawrev-3827	56	61	in	in	ADP
inlawrev-3827	56	62	indiana	indiana	PROPN
inlawrev-3827	56	63	to	to	PART
inlawrev-3827	56	64	include	include	VERB
inlawrev-3827	56	65	ownership	ownership	NOUN
inlawrev-3827	56	66	of	of	ADP
inlawrev-3827	56	67	an	an	DET
inlawrev-3827	56	68	interest	interest	NOUN
inlawrev-3827	56	69	in	in	ADP
inlawrev-3827	56	70	a	a	DET
inlawrev-3827	56	71	pass	pass	VERB
inlawrev-3827	56	72	-	-	PUNCT
inlawrev-3827	56	73	thru	thru	NOUN
inlawrev-3827	56	74	entity	entity	NOUN
inlawrev-3827	56	75	transacting	transact	VERB
inlawrev-3827	56	76	business	business	NOUN
inlawrev-3827	56	77	in	in	ADP
inlawrev-3827	56	78	indiana	indiana	PROPN
inlawrev-3827	56	79	and	and	CCONJ
inlawrev-3827	56	80	expanding	expand	VERB
inlawrev-3827	56	81	the	the	DET
inlawrev-3827	56	82	definition	definition	NOUN
inlawrev-3827	56	83	10	10	NUM
inlawrev-3827	56	84	.	.	PUNCT
inlawrev-3827	57	1	ind	ind	PROPN
inlawrev-3827	57	2	.	.	PUNCT
inlawrev-3827	58	1	code	code	PROPN
inlawrev-3827	58	2	§	§	PROPN
inlawrev-3827	58	3	6	6	NUM
inlawrev-3827	58	4	-	-	SYM
inlawrev-3827	58	5	5.5	5.5	NUM
inlawrev-3827	58	6	-	-	PUNCT
inlawrev-3827	58	7	3	3	NUM
inlawrev-3827	58	8	-	-	SYM
inlawrev-3827	58	9	1	1	NUM
inlawrev-3827	58	10	(	(	PUNCT
inlawrev-3827	58	11	2006	2006	NUM
inlawrev-3827	58	12	)	)	PUNCT
inlawrev-3827	58	13	.	.	PUNCT
inlawrev-3827	59	1	11	11	NUM
inlawrev-3827	59	2	.	.	PUNCT
inlawrev-3827	60	1	i	i	PRON
inlawrev-3827	60	2	d.	d.	PROPN
inlawrev-3827	60	3	§	§	PROPN
inlawrev-3827	60	4	6	6	NUM
inlawrev-3827	60	5	-	-	SYM
inlawrev-3827	60	6	5.5	5.5	NUM
inlawrev-3827	60	7	-	-	PUNCT
inlawrev-3827	60	8	l-17(a	l-17(a	NOUN
inlawrev-3827	60	9	)	)	PUNCT
inlawrev-3827	60	10	.	.	PUNCT
inlawrev-3827	61	1	12	12	NUM
inlawrev-3827	61	2	.	.	PUNCT
inlawrev-3827	62	1	i	i	PRON
inlawrev-3827	62	2	d.	d.	PROPN
inlawrev-3827	62	3	§	§	PROPN
inlawrev-3827	62	4	6	6	NUM
inlawrev-3827	62	5	-	-	SYM
inlawrev-3827	62	6	5.5	5.5	NUM
inlawrev-3827	62	7	-	-	PUNCT
inlawrev-3827	62	8	2	2	NUM
inlawrev-3827	62	9	-	-	SYM
inlawrev-3827	62	10	4	4	NUM
inlawrev-3827	62	11	.	.	NUM
inlawrev-3827	62	12	588	588	NUM
inlawrev-3827	62	13	indiana	indiana	PROPN
inlawrev-3827	62	14	law	law	PROPN
inlawrev-3827	62	15	review	review	NOUN
inlawrev-3827	62	16	[	[	X
inlawrev-3827	62	17	vol	vol	NOUN
inlawrev-3827	62	18	.	.	PUNCT
inlawrev-3827	62	19	40:585	40:585	NUM
inlawrev-3827	62	20	of	of	ADP
inlawrev-3827	62	21	a	a	DET
inlawrev-3827	62	22	taxpayer	taxpayer	NOUN
inlawrev-3827	62	23	to	to	PART
inlawrev-3827	62	24	include	include	VERB
inlawrev-3827	62	25	pass	pass	VERB
inlawrev-3827	62	26	-	-	PUNCT
inlawrev-3827	62	27	thru	thru	NOUN
inlawrev-3827	62	28	entities	entity	NOUN
inlawrev-3827	62	29	.	.	PUNCT
inlawrev-3827	63	1	i.	i.	PROPN
inlawrev-3827	63	2	history	history	NOUN
inlawrev-3827	63	3	of	of	ADP
inlawrev-3827	63	4	the	the	DET
inlawrev-3827	63	5	banking	banking	NOUN
inlawrev-3827	63	6	industry	industry	NOUN
inlawrev-3827	63	7	historically	historically	ADV
inlawrev-3827	63	8	,	,	PUNCT
inlawrev-3827	63	9	federal	federal	ADJ
inlawrev-3827	63	10	banking	banking	NOUN
inlawrev-3827	63	11	regulations	regulation	NOUN
inlawrev-3827	63	12	have	have	AUX
inlawrev-3827	63	13	restricted	restrict	VERB
inlawrev-3827	63	14	financial	financial	ADJ
inlawrev-3827	63	15	institutions	institution	NOUN
inlawrev-3827	63	16	from	from	ADP
inlawrev-3827	63	17	physically	physically	ADV
inlawrev-3827	63	18	locating	locate	VERB
inlawrev-3827	63	19	in	in	ADP
inlawrev-3827	63	20	multiple	multiple	ADJ
inlawrev-3827	63	21	states	state	NOUN
inlawrev-3827	63	22	.	.	PUNCT
inlawrev-3827	64	1	'^	'^	NOUN
inlawrev-3827	64	2	however	however	ADV
inlawrev-3827	64	3	,	,	PUNCT
inlawrev-3827	64	4	the	the	DET
inlawrev-3827	64	5	regulations	regulation	NOUN
inlawrev-3827	64	6	have	have	AUX
inlawrev-3827	64	7	never	never	ADV
inlawrev-3827	64	8	proscribed	proscribe	VERB
inlawrev-3827	64	9	interstate	interstate	ADJ
inlawrev-3827	64	10	banking	banking	NOUN
inlawrev-3827	64	11	transactions.^"^	transactions.^"^	PUNCT
inlawrev-3827	64	12	banks	bank	NOUN
inlawrev-3827	64	13	were	be	AUX
inlawrev-3827	64	14	initially	initially	ADV
inlawrev-3827	64	15	slow	slow	ADJ
inlawrev-3827	64	16	to	to	PART
inlawrev-3827	64	17	take	take	VERB
inlawrev-3827	64	18	advantage	advantage	NOUN
inlawrev-3827	64	19	of	of	ADP
inlawrev-3827	64	20	the	the	DET
inlawrev-3827	64	21	opportunity	opportunity	NOUN
inlawrev-3827	64	22	to	to	PART
inlawrev-3827	64	23	engage	engage	VERB
inlawrev-3827	64	24	in	in	ADP
inlawrev-3827	64	25	interstate	interstate	ADJ
inlawrev-3827	64	26	business	business	NOUN
inlawrev-3827	64	27	transactions	transaction	NOUN
inlawrev-3827	64	28	,	,	PUNCT
inlawrev-3827	64	29	largely	largely	ADV
inlawrev-3827	64	30	due	due	ADJ
inlawrev-3827	64	31	to	to	ADP
inlawrev-3827	64	32	consumers	consumer	NOUN
inlawrev-3827	64	33	'	'	PART
inlawrev-3827	64	34	demand	demand	NOUN
inlawrev-3827	64	35	for	for	ADP
inlawrev-3827	64	36	localized	localized	ADJ
inlawrev-3827	64	37	banking	banking	NOUN
inlawrev-3827	64	38	.	.	PUNCT
inlawrev-3827	64	39	^^	^^	PUNCT
inlawrev-3827	65	1	the	the	DET
inlawrev-3827	65	2	proliferation	proliferation	NOUN
inlawrev-3827	65	3	of	of	ADP
inlawrev-3827	65	4	home	home	NOUN
inlawrev-3827	65	5	computers	computer	NOUN
inlawrev-3827	65	6	,	,	PUNCT
inlawrev-3827	65	7	internet	internet	NOUN
inlawrev-3827	65	8	access	access	NOUN
inlawrev-3827	65	9	and	and	CCONJ
inlawrev-3827	65	10	the	the	DET
inlawrev-3827	65	11	use	use	NOUN
inlawrev-3827	65	12	of	of	ADP
inlawrev-3827	65	13	unsecured	unsecured	ADJ
inlawrev-3827	65	14	credit	credit	NOUN
inlawrev-3827	65	15	,	,	PUNCT
inlawrev-3827	65	16	mostly	mostly	ADV
inlawrev-3827	65	17	in	in	ADP
inlawrev-3827	65	18	the	the	DET
inlawrev-3827	65	19	form	form	NOUN
inlawrev-3827	65	20	of	of	ADP
inlawrev-3827	65	21	credit	credit	NOUN
inlawrev-3827	65	22	cards	card	NOUN
inlawrev-3827	65	23	,	,	PUNCT
inlawrev-3827	65	24	over	over	ADP
inlawrev-3827	65	25	the	the	DET
inlawrev-3827	65	26	last	last	ADJ
inlawrev-3827	65	27	thirty	thirty	NUM
inlawrev-3827	65	28	years	year	NOUN
inlawrev-3827	65	29	have	have	AUX
inlawrev-3827	65	30	dramatically	dramatically	ADV
inlawrev-3827	65	31	changed	change	VERB
inlawrev-3827	65	32	consumer	consumer	NOUN
inlawrev-3827	65	33	expectations	expectation	NOUN
inlawrev-3827	65	34	with	with	ADP
inlawrev-3827	65	35	respect	respect	NOUN
inlawrev-3827	65	36	to	to	ADP
inlawrev-3827	65	37	banking	banking	NOUN
inlawrev-3827	65	38	services	service	NOUN
inlawrev-3827	65	39	.	.	PUNCT
inlawrev-3827	66	1	'	'	PUNCT
inlawrev-3827	66	2	^	^	PUNCT
inlawrev-3827	66	3	consumer	consumer	NOUN
inlawrev-3827	66	4	demand	demand	NOUN
inlawrev-3827	66	5	has	have	AUX
inlawrev-3827	66	6	moved	move	VERB
inlawrev-3827	66	7	the	the	DET
inlawrev-3827	66	8	provision	provision	NOUN
inlawrev-3827	66	9	of	of	ADP
inlawrev-3827	66	10	banking	banking	NOUN
inlawrev-3827	66	11	services	service	NOUN
inlawrev-3827	66	12	away	away	ADV
inlawrev-3827	66	13	from	from	ADP
inlawrev-3827	66	14	traditional	traditional	ADJ
inlawrev-3827	66	15	''	''	PUNCT
inlawrev-3827	66	16	bricks	brick	NOUN
inlawrev-3827	66	17	and	and	CCONJ
inlawrev-3827	66	18	mortar	mortar	NOUN
inlawrev-3827	66	19	"	"	PUNCT
inlawrev-3827	66	20	locations	location	NOUN
inlawrev-3827	66	21	in	in	ADP
inlawrev-3827	66	22	favor	favor	NOUN
inlawrev-3827	66	23	ofremote	ofremote	NOUN
inlawrev-3827	66	24	banking	banking	NOUN
inlawrev-3827	66	25	via	via	ADP
inlawrev-3827	66	26	the	the	DET
inlawrev-3827	66	27	internet	internet	NOUN
inlawrev-3827	66	28	,	,	PUNCT
inlawrev-3827	66	29	mail	mail	NOUN
inlawrev-3827	66	30	or	or	CCONJ
inlawrev-3827	66	31	telephone	telephone	NOUN
inlawrev-3827	66	32	.	.	PUNCT
inlawrev-3827	67	1	'^	'^	NOUN
inlawrev-3827	67	2	as	as	ADP
inlawrev-3827	67	3	a	a	DET
inlawrev-3827	67	4	result	result	NOUN
inlawrev-3827	67	5	,	,	PUNCT
inlawrev-3827	67	6	financial	financial	ADJ
inlawrev-3827	67	7	institutions	institution	NOUN
inlawrev-3827	67	8	now	now	ADV
inlawrev-3827	67	9	provide	provide	VERB
inlawrev-3827	67	10	a	a	DET
inlawrev-3827	67	11	variety	variety	NOUN
inlawrev-3827	67	12	of	of	ADP
inlawrev-3827	67	13	products	product	NOUN
inlawrev-3827	67	14	and	and	CCONJ
inlawrev-3827	67	15	services	service	NOUN
inlawrev-3827	67	16	to	to	ADP
inlawrev-3827	67	17	customers	customer	NOUN
inlawrev-3827	67	18	throughout	throughout	ADP
inlawrev-3827	67	19	the	the	DET
inlawrev-3827	67	20	u.s	u.s	PROPN
inlawrev-3827	67	21	.	.	PROPN
inlawrev-3827	67	22	without	without	ADP
inlawrev-3827	67	23	having	have	VERB
inlawrev-3827	67	24	a	a	DET
inlawrev-3827	67	25	physical	physical	ADJ
inlawrev-3827	67	26	location	location	NOUN
inlawrev-3827	67	27	in	in	ADP
inlawrev-3827	67	28	the	the	DET
inlawrev-3827	67	29	state	state	NOUN
inlawrev-3827	67	30	in	in	ADP
inlawrev-3827	67	31	which	which	PRON
inlawrev-3827	67	32	its	its	PRON
inlawrev-3827	67	33	customers	customer	NOUN
inlawrev-3827	67	34	are	be	AUX
inlawrev-3827	67	35	located	locate	VERB
inlawrev-3827	67	36	.	.	PUNCT
inlawrev-3827	68	1	'^	'^	NOUN
inlawrev-3827	68	2	it	it	PRON
inlawrev-3827	68	3	is	be	AUX
inlawrev-3827	68	4	now	now	ADV
inlawrev-3827	68	5	commonplace	commonplace	ADJ
inlawrev-3827	68	6	to	to	PART
inlawrev-3827	68	7	apply	apply	VERB
inlawrev-3827	68	8	for	for	ADP
inlawrev-3827	68	9	a	a	DET
inlawrev-3827	68	10	mortgage	mortgage	NOUN
inlawrev-3827	68	11	,	,	PUNCT
inlawrev-3827	68	12	pay	pay	NOUN
inlawrev-3827	68	13	bills	bill	NOUN
inlawrev-3827	68	14	,	,	PUNCT
inlawrev-3827	68	15	obtain	obtain	VERB
inlawrev-3827	68	16	unsecured	unsecured	ADJ
inlawrev-3827	68	17	loans	loan	NOUN
inlawrev-3827	68	18	and	and	CCONJ
inlawrev-3827	68	19	manage	manage	VERB
inlawrev-3827	68	20	savings	saving	NOUN
inlawrev-3827	68	21	,	,	PUNCT
inlawrev-3827	68	22	checking	checking	NOUN
inlawrev-3827	68	23	and	and	CCONJ
inlawrev-3827	68	24	retirement	retirement	NOUN
inlawrev-3827	68	25	accounts	account	NOUN
inlawrev-3827	68	26	from	from	ADP
inlawrev-3827	68	27	the	the	DET
inlawrev-3827	68	28	comfort	comfort	NOUN
inlawrev-3827	68	29	of	of	ADP
inlawrev-3827	68	30	home	home	NOUN
inlawrev-3827	68	31	.	.	PUNCT
inlawrev-3827	69	1	changes	change	NOUN
inlawrev-3827	69	2	in	in	ADP
inlawrev-3827	69	3	banking	banking	NOUN
inlawrev-3827	69	4	laws	law	NOUN
inlawrev-3827	69	5	and	and	CCONJ
inlawrev-3827	69	6	the	the	DET
inlawrev-3827	69	7	explosion	explosion	NOUN
inlawrev-3827	69	8	of	of	ADP
inlawrev-3827	69	9	e	e	NOUN
inlawrev-3827	69	10	-	-	NOUN
inlawrev-3827	69	11	commerce	commerce	NOUN
inlawrev-3827	69	12	have	have	AUX
inlawrev-3827	69	13	combined	combine	VERB
inlawrev-3827	69	14	to	to	PART
inlawrev-3827	69	15	produce	produce	VERB
inlawrev-3827	69	16	a	a	DET
inlawrev-3827	69	17	market	market	NOUN
inlawrev-3827	69	18	for	for	ADP
inlawrev-3827	69	19	banks	bank	NOUN
inlawrev-3827	69	20	that	that	PRON
inlawrev-3827	69	21	did	do	AUX
inlawrev-3827	69	22	not	not	PART
inlawrev-3827	69	23	previously	previously	ADV
inlawrev-3827	69	24	exist	exist	VERB
inlawrev-3827	69	25	.	.	PUNCT
inlawrev-3827	69	26	^^	^^	PUNCT
inlawrev-3827	70	1	the	the	DET
inlawrev-3827	70	2	shift	shift	NOUN
inlawrev-3827	70	3	in	in	ADP
inlawrev-3827	70	4	banking	banking	NOUN
inlawrev-3827	70	5	laws	law	NOUN
inlawrev-3827	70	6	ushered	usher	VERB
inlawrev-3827	70	7	in	in	ADP
inlawrev-3827	70	8	an	an	DET
inlawrev-3827	70	9	era	era	NOUN
inlawrev-3827	70	10	of	of	ADP
inlawrev-3827	70	11	unprecedented	unprecedented	ADJ
inlawrev-3827	70	12	consolidation	consolidation	NOUN
inlawrev-3827	70	13	within	within	ADP
inlawrev-3827	70	14	the	the	DET
inlawrev-3827	70	15	industry	industry	NOUN
inlawrev-3827	70	16	in	in	ADP
inlawrev-3827	70	17	the	the	DET
inlawrev-3827	70	18	1990s	1990s	NUM
inlawrev-3827	70	19	.	.	PUNCT
inlawrev-3827	71	1	during	during	ADP
inlawrev-3827	71	2	that	that	DET
inlawrev-3827	71	3	same	same	ADJ
inlawrev-3827	71	4	period	period	NOUN
inlawrev-3827	71	5	,	,	PUNCT
inlawrev-3827	71	6	e	e	NOUN
inlawrev-3827	71	7	-	-	NOUN
inlawrev-3827	71	8	commerce	commerce	NOUN
inlawrev-3827	71	9	fueled	fuel	VERB
inlawrev-3827	71	10	customer	customer	NOUN
inlawrev-3827	71	11	demand	demand	NOUN
inlawrev-3827	71	12	for	for	ADP
inlawrev-3827	71	13	remote	remote	ADJ
inlawrev-3827	71	14	banking.^^	banking.^^	NOUN
inlawrev-3827	71	15	large	large	ADJ
inlawrev-3827	71	16	financial	financial	ADJ
inlawrev-3827	71	17	institutions	institution	NOUN
inlawrev-3827	71	18	realized	realize	VERB
inlawrev-3827	71	19	that	that	SCONJ
inlawrev-3827	71	20	certain	certain	ADJ
inlawrev-3827	71	21	segments	segment	NOUN
inlawrev-3827	71	22	of	of	ADP
inlawrev-3827	71	23	their	their	PRON
inlawrev-3827	71	24	business	business	NOUN
inlawrev-3827	71	25	,	,	PUNCT
inlawrev-3827	71	26	such	such	ADJ
inlawrev-3827	71	27	as	as	ADP
inlawrev-3827	71	28	mortgage	mortgage	NOUN
inlawrev-3827	71	29	loans	loan	NOUN
inlawrev-3827	71	30	,	,	PUNCT
inlawrev-3827	71	31	consumer	consumer	NOUN
inlawrev-3827	71	32	loans	loan	NOUN
inlawrev-3827	71	33	,	,	PUNCT
inlawrev-3827	71	34	and	and	CCONJ
inlawrev-3827	71	35	credit	credit	NOUN
inlawrev-3827	71	36	cards	card	NOUN
inlawrev-3827	71	37	,	,	PUNCT
inlawrev-3827	71	38	which	which	PRON
inlawrev-3827	71	39	can	can	AUX
inlawrev-3827	71	40	be	be	AUX
inlawrev-3827	71	41	conducted	conduct	VERB
inlawrev-3827	71	42	without	without	ADP
inlawrev-3827	71	43	maintaining	maintain	VERB
inlawrev-3827	71	44	a	a	DET
inlawrev-3827	71	45	physical	physical	ADJ
inlawrev-3827	71	46	location	location	NOUN
inlawrev-3827	71	47	,	,	PUNCT
inlawrev-3827	71	48	could	could	AUX
inlawrev-3827	71	49	be	be	AUX
inlawrev-3827	71	50	operated	operate	VERB
inlawrev-3827	71	51	by	by	ADP
inlawrev-3827	71	52	subsidiaries	subsidiary	NOUN
inlawrev-3827	71	53	that	that	PRON
inlawrev-3827	71	54	would	would	AUX
inlawrev-3827	71	55	only	only	ADV
inlawrev-3827	71	56	have	have	VERB
inlawrev-3827	71	57	to	to	PART
inlawrev-3827	71	58	report	report	VERB
inlawrev-3827	71	59	their	their	PRON
inlawrev-3827	71	60	income	income	NOUN
inlawrev-3827	71	61	to	to	ADP
inlawrev-3827	71	62	one	one	NUM
inlawrev-3827	71	63	statetaxing	statetaxe	VERB
inlawrev-3827	71	64	jurisdiction	jurisdiction	NOUN
inlawrev-3827	71	65	,	,	PUNCT
inlawrev-3827	71	66	rather	rather	ADV
inlawrev-3827	71	67	than	than	ADP
inlawrev-3827	71	68	the	the	DET
inlawrev-3827	71	69	several	several	ADJ
inlawrev-3827	71	70	states	state	NOUN
inlawrev-3827	71	71	from	from	ADP
inlawrev-3827	71	72	which	which	PRON
inlawrev-3827	71	73	the	the	DET
inlawrev-3827	71	74	income	income	NOUN
inlawrev-3827	71	75	was	be	AUX
inlawrev-3827	71	76	derived	derive	VERB
inlawrev-3827	71	77	.	.	PUNCT
inlawrev-3827	72	1	the	the	DET
inlawrev-3827	72	2	indiana	indiana	PROPN
inlawrev-3827	72	3	financial	financial	PROPN
inlawrev-3827	72	4	institutions	institution	NOUN
inlawrev-3827	72	5	tax	tax	NOUN
inlawrev-3827	72	6	law	law	NOUN
inlawrev-3827	72	7	was	be	AUX
inlawrev-3827	72	8	the	the	DET
inlawrev-3827	72	9	legislature	legislature	NOUN
inlawrev-3827	72	10	's	's	PART
inlawrev-3827	72	11	response	response	NOUN
inlawrev-3827	72	12	to	to	ADP
inlawrev-3827	72	13	this	this	DET
inlawrev-3827	72	14	business	business	NOUN
inlawrev-3827	72	15	climate.^	climate.^	NOUN
inlawrev-3827	72	16	*	*	PUNCT
inlawrev-3827	72	17	a.	a.	NOUN
inlawrev-3827	72	18	state	state	NOUN
inlawrev-3827	72	19	response	response	NOUN
inlawrev-3827	72	20	to	to	ADP
inlawrev-3827	72	21	changing	change	VERB
inlawrev-3827	72	22	business	business	NOUN
inlawrev-3827	72	23	climate	climate	NOUN
inlawrev-3827	72	24	while	while	SCONJ
inlawrev-3827	72	25	states	state	NOUN
inlawrev-3827	72	26	have	have	AUX
inlawrev-3827	72	27	generally	generally	ADV
inlawrev-3827	72	28	relied	rely	VERB
inlawrev-3827	72	29	on	on	ADP
inlawrev-3827	72	30	the	the	DET
inlawrev-3827	72	31	traditional	traditional	ADJ
inlawrev-3827	72	32	nexus	nexus	NOUN
inlawrev-3827	72	33	approach	approach	NOUN
inlawrev-3827	72	34	requiring	require	VERB
inlawrev-3827	72	35	a	a	DET
inlawrev-3827	72	36	physical	physical	ADJ
inlawrev-3827	72	37	presence	presence	NOUN
inlawrev-3827	72	38	to	to	PART
inlawrev-3827	72	39	impose	impose	VERB
inlawrev-3827	72	40	tax	tax	NOUN
inlawrev-3827	72	41	on	on	ADP
inlawrev-3827	72	42	financial	financial	ADJ
inlawrev-3827	72	43	institutions	institution	NOUN
inlawrev-3827	72	44	,	,	PUNCT
inlawrev-3827	72	45	a	a	DET
inlawrev-3827	72	46	few	few	ADJ
inlawrev-3827	72	47	states	state	NOUN
inlawrev-3827	72	48	have	have	AUX
inlawrev-3827	72	49	passed	pass	VERB
inlawrev-3827	72	50	legislation	legislation	NOUN
inlawrev-3827	72	51	that	that	PRON
inlawrev-3827	72	52	establishes	establish	VERB
inlawrev-3827	72	53	nexus	nexus	NOUN
inlawrev-3827	72	54	for	for	ADP
inlawrev-3827	72	55	out	out	ADV
inlawrev-3827	72	56	-	-	PUNCT
inlawrev-3827	72	57	of	of	ADP
inlawrev-3827	72	58	-	-	PUNCT
inlawrev-3827	72	59	state	state	NOUN
inlawrev-3827	72	60	financial	financial	ADJ
inlawrev-3827	72	61	institutions	institution	NOUN
inlawrev-3827	72	62	13	13	NUM
inlawrev-3827	72	63	.	.	PUNCT
inlawrev-3827	73	1	ervin	ervin	PROPN
inlawrev-3827	73	2	,	,	PUNCT
inlawrev-3827	73	3	5mpra	5mpra	NUM
inlawrev-3827	73	4	note	note	NOUN
inlawrev-3827	73	5	8	8	NUM
inlawrev-3827	73	6	,	,	PUNCT
inlawrev-3827	73	7	at	at	ADP
inlawrev-3827	73	8	521	521	NUM
inlawrev-3827	73	9	.	.	NOUN
inlawrev-3827	73	10	14	14	NUM
inlawrev-3827	73	11	.	.	PUNCT
inlawrev-3827	74	1	i	i	PRON
inlawrev-3827	74	2	d.	d.	PROPN
inlawrev-3827	74	3	15	15	NUM
inlawrev-3827	74	4	.	.	PUNCT
inlawrev-3827	75	1	i	i	PRON
inlawrev-3827	75	2	d.	d.	PROPN
inlawrev-3827	75	3	at	at	ADP
inlawrev-3827	75	4	522	522	NUM
inlawrev-3827	75	5	.	.	PUNCT
inlawrev-3827	76	1	16	16	NUM
inlawrev-3827	76	2	.	.	PUNCT
inlawrev-3827	77	1	i	i	PRON
inlawrev-3827	77	2	d.	d.	PROPN
inlawrev-3827	77	3	17	17	NUM
inlawrev-3827	77	4	.	.	PUNCT
inlawrev-3827	78	1	i	i	PRON
inlawrev-3827	78	2	d.	d.	PROPN
inlawrev-3827	78	3	18	18	NUM
inlawrev-3827	78	4	.	.	PUNCT
inlawrev-3827	79	1	i	i	PRON
inlawrev-3827	79	2	d.	d.	PROPN
inlawrev-3827	79	3	ax	ax	NOUN
inlawrev-3827	79	4	523	523	NUM
inlawrev-3827	79	5	.	.	PUNCT
inlawrev-3827	80	1	19	19	NUM
inlawrev-3827	80	2	.	.	PUNCT
inlawrev-3827	81	1	i	i	PRON
inlawrev-3827	81	2	d.	d.	PROPN
inlawrev-3827	81	3	20	20	NUM
inlawrev-3827	81	4	.	.	PUNCT
inlawrev-3827	82	1	/^.	/^.	PUNCT
inlawrev-3827	82	2	at	at	ADP
inlawrev-3827	82	3	521	521	NUM
inlawrev-3827	82	4	-	-	SYM
inlawrev-3827	82	5	23	23	NUM
inlawrev-3827	82	6	.	.	NOUN
inlawrev-3827	82	7	2	2	NUM
inlawrev-3827	82	8	1	1	NUM
inlawrev-3827	82	9	.	.	PUNCT
inlawrev-3827	83	1	interview	interview	NOUN
inlawrev-3827	83	2	with	with	ADP
inlawrev-3827	83	3	terry	terry	PROPN
inlawrev-3827	83	4	griggs	griggs	PROPN
inlawrev-3827	83	5	,	,	PUNCT
inlawrev-3827	83	6	audit	audit	NOUN
inlawrev-3827	83	7	adm'r	adm'r	NOUN
inlawrev-3827	83	8	,	,	PUNCT
inlawrev-3827	83	9	ind	ind	NOUN
inlawrev-3827	83	10	.	.	PUNCT
inlawrev-3827	84	1	dep't	dep't	NOUN
inlawrev-3827	84	2	of	of	ADP
inlawrev-3827	84	3	revenue	revenue	NOUN
inlawrev-3827	84	4	,	,	PUNCT
inlawrev-3827	84	5	in	in	ADP
inlawrev-3827	84	6	indianapolis	indianapolis	PROPN
inlawrev-3827	84	7	,	,	PUNCT
inlawrev-3827	84	8	ind	ind	PROPN
inlawrev-3827	84	9	.	.	PUNCT
inlawrev-3827	85	1	(	(	PUNCT
inlawrev-3827	85	2	oct	oct	PROPN
inlawrev-3827	85	3	.	.	PROPN
inlawrev-3827	85	4	19	19	NUM
inlawrev-3827	85	5	,	,	PUNCT
inlawrev-3827	85	6	2005	2005	NUM
inlawrev-3827	85	7	)	)	PUNCT
inlawrev-3827	86	1	[	[	X
inlawrev-3827	86	2	hereinafter	hereinafter	NOUN
inlawrev-3827	86	3	griggs	griggs	PROPN
inlawrev-3827	86	4	interview	interview	PROPN
inlawrev-3827	86	5	]	]	PUNCT
inlawrev-3827	86	6	.	.	PUNCT
inlawrev-3827	87	1	2007	2007	NUM
inlawrev-3827	87	2	]	]	PUNCT
inlawrev-3827	87	3	has	have	VERB
inlawrev-3827	87	4	the	the	DET
inlawrev-3827	87	5	unitary	unitary	ADJ
inlawrev-3827	87	6	principle	principle	NOUN
inlawrev-3827	87	7	been	be	AUX
inlawrev-3827	87	8	abandoned	abandon	VERB
inlawrev-3827	87	9	?	?	PUNCT
inlawrev-3827	88	1	589	589	NUM
inlawrev-3827	88	2	based	base	VERB
inlawrev-3827	88	3	on	on	ADP
inlawrev-3827	88	4	"	"	PUNCT
inlawrev-3827	88	5	economic	economic	ADJ
inlawrev-3827	88	6	nexus	nexus	NOUN
inlawrev-3827	88	7	.	.	PUNCT
inlawrev-3827	89	1	"^^	"^^	VERB
inlawrev-3827	89	2	"	"	PUNCT
inlawrev-3827	89	3	economic	economic	ADJ
inlawrev-3827	89	4	nexus	nexus	NOUN
inlawrev-3827	89	5	"	"	PUNCT
inlawrev-3827	89	6	bases	base	VERB
inlawrev-3827	89	7	the	the	DET
inlawrev-3827	89	8	state	state	NOUN
inlawrev-3827	89	9	's	's	PART
inlawrev-3827	89	10	jurisdiction	jurisdiction	NOUN
inlawrev-3827	89	11	to	to	PART
inlawrev-3827	89	12	tax	tax	VERB
inlawrev-3827	89	13	an	an	DET
inlawrev-3827	89	14	out	out	ADV
inlawrev-3827	89	15	-	-	PUNCT
inlawrev-3827	89	16	of	of	ADP
inlawrev-3827	89	17	-	-	PUNCT
inlawrev-3827	89	18	state	state	NOUN
inlawrev-3827	89	19	financial	financial	ADJ
inlawrev-3827	89	20	institution	institution	NOUN
inlawrev-3827	89	21	on	on	ADP
inlawrev-3827	89	22	the	the	DET
inlawrev-3827	89	23	institution	institution	NOUN
inlawrev-3827	89	24	's	's	PART
inlawrev-3827	89	25	exploitation	exploitation	NOUN
inlawrev-3827	89	26	of	of	ADP
inlawrev-3827	89	27	the	the	DET
inlawrev-3827	89	28	benefits	benefit	NOUN
inlawrev-3827	89	29	of	of	ADP
inlawrev-3827	89	30	the	the	DET
inlawrev-3827	89	31	state	state	NOUN
inlawrev-3827	89	32	's	's	PART
inlawrev-3827	89	33	economic	economic	ADJ
inlawrev-3827	89	34	market	market	NOUN
inlawrev-3827	89	35	rather	rather	ADV
inlawrev-3827	89	36	than	than	ADP
inlawrev-3827	89	37	its	its	PRON
inlawrev-3827	89	38	physical	physical	ADJ
inlawrev-3827	89	39	presence	presence	NOUN
inlawrev-3827	89	40	within	within	ADP
inlawrev-3827	89	41	the	the	DET
inlawrev-3827	89	42	taxing	tax	VERB
inlawrev-3827	89	43	state.^^	state.^^	PUNCT
inlawrev-3827	89	44	a	a	DET
inlawrev-3827	89	45	financial	financial	ADJ
inlawrev-3827	89	46	institution	institution	NOUN
inlawrev-3827	89	47	's	's	PART
inlawrev-3827	89	48	economic	economic	ADJ
inlawrev-3827	89	49	presence	presence	NOUN
inlawrev-3827	89	50	within	within	ADP
inlawrev-3827	89	51	a	a	DET
inlawrev-3827	89	52	state	state	NOUN
inlawrev-3827	89	53	is	be	AUX
inlawrev-3827	89	54	determined	determine	VERB
inlawrev-3827	89	55	using	use	VERB
inlawrev-3827	89	56	factors	factor	NOUN
inlawrev-3827	89	57	such	such	ADJ
inlawrev-3827	89	58	as	as	ADP
inlawrev-3827	89	59	the	the	DET
inlawrev-3827	89	60	number	number	NOUN
inlawrev-3827	89	61	of	of	ADP
inlawrev-3827	89	62	customers	customer	NOUN
inlawrev-3827	89	63	,	,	PUNCT
inlawrev-3827	89	64	the	the	DET
inlawrev-3827	89	65	value	value	NOUN
inlawrev-3827	89	66	of	of	ADP
inlawrev-3827	89	67	deposits	deposit	NOUN
inlawrev-3827	89	68	or	or	CCONJ
inlawrev-3827	89	69	other	other	ADJ
inlawrev-3827	89	70	intangible	intangible	ADJ
inlawrev-3827	89	71	property	property	NOUN
inlawrev-3827	89	72	,	,	PUNCT
inlawrev-3827	89	73	the	the	DET
inlawrev-3827	89	74	receipts	receipt	NOUN
inlawrev-3827	89	75	attributable	attributable	ADJ
inlawrev-3827	89	76	to	to	ADP
inlawrev-3827	89	77	customers	customer	NOUN
inlawrev-3827	89	78	,	,	PUNCT
inlawrev-3827	89	79	and	and	CCONJ
inlawrev-3827	89	80	the	the	DET
inlawrev-3827	89	81	value	value	NOUN
inlawrev-3827	89	82	of	of	ADP
inlawrev-3827	89	83	the	the	DET
inlawrev-3827	89	84	benefits	benefit	NOUN
inlawrev-3827	89	85	provided	provide	VERB
inlawrev-3827	89	86	by	by	ADP
inlawrev-3827	89	87	the	the	DET
inlawrev-3827	89	88	institution	institution	NOUN
inlawrev-3827	89	89	which	which	PRON
inlawrev-3827	89	90	are	be	AUX
inlawrev-3827	89	91	consumed	consume	VERB
inlawrev-3827	89	92	in	in	ADP
inlawrev-3827	89	93	the	the	DET
inlawrev-3827	89	94	state	state	NOUN
inlawrev-3827	89	95	.	.	PUNCT
inlawrev-3827	90	1	^"^	^"^	PROPN
inlawrev-3827	90	2	indiana	indiana	PROPN
inlawrev-3827	90	3	,	,	PUNCT
inlawrev-3827	90	4	kentucky	kentucky	PROPN
inlawrev-3827	90	5	,	,	PUNCT
inlawrev-3827	90	6	massachusetts	massachusetts	PROPN
inlawrev-3827	90	7	,	,	PUNCT
inlawrev-3827	90	8	minnesota	minnesota	PROPN
inlawrev-3827	90	9	,	,	PUNCT
inlawrev-3827	90	10	tennessee	tennessee	PROPN
inlawrev-3827	90	11	,	,	PUNCT
inlawrev-3827	90	12	and	and	CCONJ
inlawrev-3827	90	13	west	west	PROPN
inlawrev-3827	90	14	virginia	virginia	PROPN
inlawrev-3827	90	15	have	have	AUX
inlawrev-3827	90	16	all	all	PRON
inlawrev-3827	90	17	imposed	impose	VERB
inlawrev-3827	90	18	a	a	DET
inlawrev-3827	90	19	tax	tax	NOUN
inlawrev-3827	90	20	on	on	ADP
inlawrev-3827	90	21	financial	financial	ADJ
inlawrev-3827	90	22	institutions	institution	NOUN
inlawrev-3827	90	23	based	base	VERB
inlawrev-3827	90	24	on	on	ADP
inlawrev-3827	90	25	economic	economic	ADJ
inlawrev-3827	90	26	presence	presence	NOUN
inlawrev-3827	90	27	in	in	ADP
inlawrev-3827	90	28	the	the	PRON
inlawrev-3827	90	29	state.^^	state.^^	NOUN
inlawrev-3827	91	1	the	the	DET
inlawrev-3827	91	2	statutes	statute	NOUN
inlawrev-3827	91	3	passed	pass	VERB
inlawrev-3827	91	4	in	in	ADP
inlawrev-3827	91	5	these	these	DET
inlawrev-3827	91	6	states	state	NOUN
inlawrev-3827	91	7	impose	impose	VERB
inlawrev-3827	91	8	either	either	CCONJ
inlawrev-3827	91	9	an	an	DET
inlawrev-3827	91	10	income	income	NOUN
inlawrev-3827	91	11	,	,	PUNCT
inlawrev-3827	91	12	franchise	franchise	NOUN
inlawrev-3827	91	13	or	or	CCONJ
inlawrev-3827	91	14	excise	excise	VERB
inlawrev-3827	91	15	tax	tax	NOUN
inlawrev-3827	91	16	on	on	ADP
inlawrev-3827	91	17	financial	financial	ADJ
inlawrev-3827	91	18	institutions	institution	NOUN
inlawrev-3827	91	19	regularly	regularly	ADV
inlawrev-3827	91	20	engaging	engage	VERB
inlawrev-3827	91	21	in	in	ADP
inlawrev-3827	91	22	business	business	NOUN
inlawrev-3827	91	23	in	in	ADP
inlawrev-3827	91	24	the	the	DET
inlawrev-3827	91	25	state.^^	state.^^	PUNCT
inlawrev-3827	91	26	regularly	regularly	ADV
inlawrev-3827	91	27	engaging	engage	VERB
inlawrev-3827	91	28	in	in	ADP
inlawrev-3827	91	29	business	business	NOUN
inlawrev-3827	91	30	in	in	ADP
inlawrev-3827	91	31	the	the	DET
inlawrev-3827	91	32	state	state	NOUN
inlawrev-3827	91	33	is	be	AUX
inlawrev-3827	91	34	defined	define	VERB
inlawrev-3827	91	35	to	to	PART
inlawrev-3827	91	36	include	include	VERB
inlawrev-3827	91	37	such	such	ADJ
inlawrev-3827	91	38	activities	activity	NOUN
inlawrev-3827	91	39	as	as	ADP
inlawrev-3827	91	40	obtaining	obtain	VERB
inlawrev-3827	91	41	or	or	CCONJ
inlawrev-3827	91	42	soliciting	solicit	VERB
inlawrev-3827	91	43	business	business	NOUN
inlawrev-3827	91	44	in	in	ADP
inlawrev-3827	91	45	the	the	DET
inlawrev-3827	91	46	state	state	NOUN
inlawrev-3827	91	47	,	,	PUNCT
inlawrev-3827	91	48	providing	provide	VERB
inlawrev-3827	91	49	services	service	NOUN
inlawrev-3827	91	50	the	the	DET
inlawrev-3827	91	51	benefits	benefit	NOUN
inlawrev-3827	91	52	of	of	ADP
inlawrev-3827	91	53	which	which	PRON
inlawrev-3827	91	54	are	be	AUX
inlawrev-3827	91	55	consumed	consume	VERB
inlawrev-3827	91	56	in	in	ADP
inlawrev-3827	91	57	the	the	DET
inlawrev-3827	91	58	state	state	NOUN
inlawrev-3827	91	59	,	,	PUNCT
inlawrev-3827	91	60	the	the	DET
inlawrev-3827	91	61	receipt	receipt	NOUN
inlawrev-3827	91	62	of	of	ADP
inlawrev-3827	91	63	deposits	deposit	NOUN
inlawrev-3827	91	64	from	from	ADP
inlawrev-3827	91	65	customers	customer	NOUN
inlawrev-3827	91	66	in	in	ADP
inlawrev-3827	91	67	the	the	DET
inlawrev-3827	91	68	state	state	NOUN
inlawrev-3827	91	69	,	,	PUNCT
inlawrev-3827	91	70	and	and	CCONJ
inlawrev-3827	91	71	receipts	receipt	NOUN
inlawrev-3827	91	72	attributable	attributable	ADJ
inlawrev-3827	91	73	to	to	ADP
inlawrev-3827	91	74	sources	source	NOUN
inlawrev-3827	91	75	within	within	ADP
inlawrev-3827	91	76	the	the	DET
inlawrev-3827	91	77	state.^^	state.^^	X
inlawrev-3827	91	78	receipts	receipt	NOUN
inlawrev-3827	91	79	attributable	attributable	ADJ
inlawrev-3827	91	80	to	to	ADP
inlawrev-3827	91	81	sources	source	NOUN
inlawrev-3827	91	82	within	within	ADP
inlawrev-3827	91	83	the	the	DET
inlawrev-3827	91	84	state	state	NOUN
inlawrev-3827	91	85	include	include	VERB
inlawrev-3827	91	86	income	income	NOUN
inlawrev-3827	91	87	derived	derive	VERB
inlawrev-3827	91	88	from	from	ADP
inlawrev-3827	91	89	making	make	VERB
inlawrev-3827	91	90	loans	loan	NOUN
inlawrev-3827	91	91	to	to	ADP
inlawrev-3827	91	92	customers	customer	NOUN
inlawrev-3827	91	93	in	in	ADP
inlawrev-3827	91	94	the	the	DET
inlawrev-3827	91	95	state	state	NOUN
inlawrev-3827	91	96	,	,	PUNCT
inlawrev-3827	91	97	making	make	VERB
inlawrev-3827	91	98	loans	loan	NOUN
inlawrev-3827	91	99	secured	secure	VERB
inlawrev-3827	91	100	by	by	ADP
inlawrev-3827	91	101	property	property	NOUN
inlawrev-3827	91	102	located	locate	VERB
inlawrev-3827	91	103	in	in	ADP
inlawrev-3827	91	104	the	the	DET
inlawrev-3827	91	105	state	state	NOUN
inlawrev-3827	91	106	,	,	PUNCT
inlawrev-3827	91	107	and	and	CCONJ
inlawrev-3827	91	108	transactions	transaction	NOUN
inlawrev-3827	91	109	involving	involve	VERB
inlawrev-3827	91	110	intangible	intangible	ADJ
inlawrev-3827	91	111	property	property	NOUN
inlawrev-3827	91	112	that	that	PRON
inlawrev-3827	91	113	result	result	VERB
inlawrev-3827	91	114	in	in	ADP
inlawrev-3827	91	115	income	income	NOUN
inlawrev-3827	91	116	flowing	flow	VERB
inlawrev-3827	91	117	from	from	ADP
inlawrev-3827	91	118	within	within	ADP
inlawrev-3827	91	119	the	the	DET
inlawrev-3827	91	120	state	state	NOUN
inlawrev-3827	91	121	to	to	ADP
inlawrev-3827	91	122	the	the	DET
inlawrev-3827	91	123	financial	financial	ADJ
inlawrev-3827	91	124	institution.^^	institution.^^	NOUN
inlawrev-3827	91	125	the	the	DET
inlawrev-3827	91	126	conduct	conduct	NOUN
inlawrev-3827	91	127	of	of	ADP
inlawrev-3827	91	128	the	the	DET
inlawrev-3827	91	129	economic	economic	ADJ
inlawrev-3827	91	130	activities	activity	NOUN
inlawrev-3827	91	131	,	,	PUNCT
inlawrev-3827	91	132	without	without	ADP
inlawrev-3827	91	133	regard	regard	NOUN
inlawrev-3827	91	134	to	to	ADP
inlawrev-3827	91	135	physical	physical	ADJ
inlawrev-3827	91	136	presence	presence	NOUN
inlawrev-3827	91	137	,	,	PUNCT
inlawrev-3827	91	138	is	be	AUX
inlawrev-3827	91	139	sufficient	sufficient	ADJ
inlawrev-3827	91	140	to	to	PART
inlawrev-3827	91	141	subject	subject	VERB
inlawrev-3827	91	142	out	out	ADP
inlawrev-3827	91	143	-	-	PUNCT
inlawrev-3827	91	144	of	of	ADP
inlawrev-3827	91	145	-	-	PUNCT
inlawrev-3827	91	146	state	state	NOUN
inlawrev-3827	91	147	financial	financial	ADJ
inlawrev-3827	91	148	institutions	institution	NOUN
inlawrev-3827	91	149	to	to	ADP
inlawrev-3827	91	150	the	the	DET
inlawrev-3827	91	151	tax	tax	NOUN
inlawrev-3827	91	152	.	.	PUNCT
inlawrev-3827	92	1	the	the	DET
inlawrev-3827	92	2	kentucky	kentucky	PROPN
inlawrev-3827	92	3	and	and	CCONJ
inlawrev-3827	92	4	west	west	PROPN
inlawrev-3827	92	5	virginia	virginia	PROPN
inlawrev-3827	92	6	statutes	statute	NOUN
inlawrev-3827	92	7	both	both	CCONJ
inlawrev-3827	92	8	presume	presume	VERB
inlawrev-3827	92	9	a	a	DET
inlawrev-3827	92	10	financial	financial	ADJ
inlawrev-3827	92	11	institution	institution	NOUN
inlawrev-3827	92	12	is	be	AUX
inlawrev-3827	92	13	regularly	regularly	ADV
inlawrev-3827	92	14	engaged	engage	VERB
inlawrev-3827	92	15	in	in	ADP
inlawrev-3827	92	16	business	business	NOUN
inlawrev-3827	92	17	in	in	ADP
inlawrev-3827	92	18	the	the	DET
inlawrev-3827	92	19	state	state	NOUN
inlawrev-3827	92	20	if	if	SCONJ
inlawrev-3827	92	21	it	it	PRON
inlawrev-3827	92	22	obtains	obtain	VERB
inlawrev-3827	92	23	or	or	CCONJ
inlawrev-3827	92	24	solicits	solicit	VERB
inlawrev-3827	92	25	business	business	NOUN
inlawrev-3827	92	26	from	from	ADP
inlawrev-3827	92	27	twenty	twenty	NUM
inlawrev-3827	92	28	or	or	CCONJ
inlawrev-3827	92	29	more	more	ADJ
inlawrev-3827	92	30	persons	person	NOUN
inlawrev-3827	92	31	or	or	CCONJ
inlawrev-3827	92	32	if	if	SCONJ
inlawrev-3827	92	33	receipts	receipt	NOUN
inlawrev-3827	92	34	attributable	attributable	ADJ
inlawrev-3827	92	35	to	to	ADP
inlawrev-3827	92	36	sources	source	NOUN
inlawrev-3827	92	37	in	in	ADP
inlawrev-3827	92	38	the	the	DET
inlawrev-3827	92	39	state	state	NOUN
inlawrev-3827	92	40	exceed	exceed	VERB
inlawrev-3827	92	41	$	$	SYM
inlawrev-3827	92	42	100,000.^^	100,000.^^	NUM
inlawrev-3827	92	43	indiana	indiana	PROPN
inlawrev-3827	92	44	and	and	CCONJ
inlawrev-3827	92	45	minnesota	minnesota	PROPN
inlawrev-3827	92	46	likewise	likewise	ADV
inlawrev-3827	92	47	have	have	VERB
inlawrev-3827	92	48	a	a	DET
inlawrev-3827	92	49	twenty	twenty	NUM
inlawrev-3827	92	50	customer	customer	NOUN
inlawrev-3827	92	51	threshold	threshold	NOUN
inlawrev-3827	92	52	,	,	PUNCT
inlawrev-3827	92	53	while	while	SCONJ
inlawrev-3827	92	54	massachusetts	massachusetts	PROPN
inlawrev-3827	92	55	'	'	PART
inlawrev-3827	92	56	is	be	AUX
inlawrev-3827	92	57	one	one	NUM
inlawrev-3827	92	58	hundred.^^	hundred.^^	X
inlawrev-3827	92	59	massachusetts	massachusetts	PROPN
inlawrev-3827	92	60	'	'	PART
inlawrev-3827	92	61	threshold	threshold	NOUN
inlawrev-3827	92	62	for	for	ADP
inlawrev-3827	92	63	receipts	receipt	NOUN
inlawrev-3827	92	64	attributable	attributable	ADJ
inlawrev-3827	92	65	to	to	ADP
inlawrev-3827	92	66	the	the	DET
inlawrev-3827	92	67	state	state	NOUN
inlawrev-3827	92	68	is	be	AUX
inlawrev-3827	92	69	$	$	SYM
inlawrev-3827	92	70	500,000.^	500,000.^	NOUN
inlawrev-3827	92	71	'	'	PART
inlawrev-3827	92	72	indiana	indiana	PROPN
inlawrev-3827	92	73	and	and	CCONJ
inlawrev-3827	92	74	minnesota	minnesota	PROPN
inlawrev-3827	92	75	have	have	VERB
inlawrev-3827	92	76	a	a	DET
inlawrev-3827	92	77	$	$	SYM
inlawrev-3827	92	78	5	5	NUM
inlawrev-3827	92	79	million	million	NUM
inlawrev-3827	92	80	threshold	threshold	NOUN
inlawrev-3827	92	81	for	for	ADP
inlawrev-3827	92	82	both	both	DET
inlawrev-3827	92	83	assets	asset	NOUN
inlawrev-3827	92	84	and	and	CCONJ
inlawrev-3827	92	85	deposits	deposit	NOUN
inlawrev-3827	92	86	,	,	PUNCT
inlawrev-3827	92	87	while	while	SCONJ
inlawrev-3827	92	88	massachusetts	massachusetts	PROPN
inlawrev-3827	92	89	has	have	VERB
inlawrev-3827	92	90	only	only	ADV
inlawrev-3827	92	91	a	a	DET
inlawrev-3827	92	92	$	$	SYM
inlawrev-3827	92	93	10	10	NUM
inlawrev-3827	92	94	million	million	NUM
inlawrev-3827	92	95	threshold	threshold	NOUN
inlawrev-3827	92	96	on	on	ADP
inlawrev-3827	92	97	assets	asset	NOUN
inlawrev-3827	92	98	and	and	CCONJ
inlawrev-3827	92	99	tennessee	tennessee	PROPN
inlawrev-3827	92	100	has	have	VERB
inlawrev-3827	92	101	a	a	DET
inlawrev-3827	92	102	$	$	SYM
inlawrev-3827	92	103	5	5	NUM
inlawrev-3827	92	104	million	million	NUM
inlawrev-3827	92	105	threshold	threshold	NOUN
inlawrev-3827	92	106	on	on	ADP
inlawrev-3827	92	107	the	the	DET
inlawrev-3827	92	108	sum	sum	NOUN
inlawrev-3827	92	109	of	of	ADP
inlawrev-3827	92	110	assets	asset	NOUN
inlawrev-3827	92	111	and	and	CCONJ
inlawrev-3827	92	112	deposits	deposit	NOUN
inlawrev-3827	92	113	.	.	PUNCT
inlawrev-3827	92	114	^^	^^	PUNCT
inlawrev-3827	93	1	indiana	indiana	PROPN
inlawrev-3827	93	2	,	,	PUNCT
inlawrev-3827	93	3	minnesota	minnesota	PROPN
inlawrev-3827	93	4	,	,	PUNCT
inlawrev-3827	93	5	and	and	CCONJ
inlawrev-3827	93	6	tennessee^^	tennessee^^	NOUN
inlawrev-3827	93	7	have	have	AUX
inlawrev-3827	93	8	specifically	specifically	ADV
inlawrev-3827	93	9	enumerated	enumerate	VERB
inlawrev-3827	93	10	certain	certain	ADJ
inlawrev-3827	93	11	22	22	NUM
inlawrev-3827	93	12	.	.	PUNCT
inlawrev-3827	94	1	jerome	jerome	PROPN
inlawrev-3827	94	2	r.	r.	PROPN
inlawrev-3827	94	3	hellerstein	hellerstein	PROPN
inlawrev-3827	94	4	&	&	CCONJ
inlawrev-3827	94	5	walter	walter	PROPN
inlawrev-3827	94	6	hellerstein	hellerstein	PROPN
inlawrev-3827	94	7	,	,	PUNCT
inlawrev-3827	94	8	state	state	NOUN
inlawrev-3827	94	9	taxation	taxation	NOUN
inlawrev-3827	94	10	f	f	PROPN
inlawrev-3827	94	11	6.29[1	6.29[1	PROPN
inlawrev-3827	94	12	]	]	X
inlawrev-3827	94	13	(	(	PUNCT
inlawrev-3827	94	14	3d	3d	NUM
inlawrev-3827	94	15	ed	ed	NOUN
inlawrev-3827	94	16	.	.	PROPN
inlawrev-3827	94	17	2005	2005	NUM
inlawrev-3827	94	18	)	)	PUNCT
inlawrev-3827	94	19	,	,	PUNCT
inlawrev-3827	94	20	available	available	ADJ
inlawrev-3827	94	21	at	at	ADP
inlawrev-3827	94	22	1999	1999	NUM
inlawrev-3827	94	23	wl	wl	PROPN
inlawrev-3827	94	24	1398893	1398893	NUM
inlawrev-3827	94	25	.	.	PUNCT
inlawrev-3827	95	1	23	23	NUM
inlawrev-3827	95	2	.	.	PUNCT
inlawrev-3827	96	1	i	i	PRON
inlawrev-3827	96	2	d.	d.	PROPN
inlawrev-3827	96	3	24	24	NUM
inlawrev-3827	96	4	.	.	PUNCT
inlawrev-3827	97	1	mat	mat	NOUN
inlawrev-3827	98	1	[	[	X
inlawrev-3827	98	2	2	2	NUM
inlawrev-3827	98	3	-	-	SYM
inlawrev-3827	98	4	3	3	NUM
inlawrev-3827	98	5	]	]	PUNCT
inlawrev-3827	98	6	.	.	PUNCT
inlawrev-3827	99	1	25	25	NUM
inlawrev-3827	99	2	.	.	PUNCT
inlawrev-3827	100	1	i	i	PRON
inlawrev-3827	100	2	d.	d.	PROPN
inlawrev-3827	100	3	f	f	PROPN
inlawrev-3827	101	1	6.29	6.29	NUM
inlawrev-3827	101	2	.	.	PROPN
inlawrev-3827	102	1	26	26	NUM
inlawrev-3827	102	2	.	.	PUNCT
inlawrev-3827	103	1	i	i	PRON
inlawrev-3827	103	2	d.	d.	PROPN
inlawrev-3827	103	3	27	27	NUM
inlawrev-3827	103	4	.	.	PUNCT
inlawrev-3827	104	1	i	i	PRON
inlawrev-3827	104	2	d.	d.	PROPN
inlawrev-3827	104	3	28	28	NUM
inlawrev-3827	104	4	.	.	PUNCT
inlawrev-3827	105	1	i	i	PRON
inlawrev-3827	105	2	d.	d.	PROPN
inlawrev-3827	105	3	29	29	NUM
inlawrev-3827	105	4	.	.	PUNCT
inlawrev-3827	106	1	i	i	PRON
inlawrev-3827	106	2	d.	d.	PROPN
inlawrev-3827	106	3	30	30	NUM
inlawrev-3827	106	4	.	.	PUNCT
inlawrev-3827	107	1	i	i	PRON
inlawrev-3827	107	2	d.	d.	PROPN
inlawrev-3827	107	3	31	31	NUM
inlawrev-3827	107	4	.	.	PUNCT
inlawrev-3827	108	1	i	i	PRON
inlawrev-3827	108	2	d.	d.	PROPN
inlawrev-3827	108	3	32	32	NUM
inlawrev-3827	108	4	.	.	PUNCT
inlawrev-3827	109	1	i	i	PRON
inlawrev-3827	109	2	d.	d.	PROPN
inlawrev-3827	109	3	33	33	NUM
inlawrev-3827	109	4	.	.	PUNCT
inlawrev-3827	110	1	however	however	ADV
inlawrev-3827	110	2	,	,	PUNCT
inlawrev-3827	110	3	the	the	DET
inlawrev-3827	110	4	state	state	NOUN
inlawrev-3827	110	5	statute	statute	PROPN
inlawrev-3827	110	6	notwithstanding	notwithstanding	ADV
inlawrev-3827	110	7	,	,	PUNCT
inlawrev-3827	110	8	the	the	DET
inlawrev-3827	110	9	tennessee	tennessee	PROPN
inlawrev-3827	110	10	court	court	PROPN
inlawrev-3827	110	11	of	of	ADP
inlawrev-3827	110	12	appeals	appeals	PROPN
inlawrev-3827	110	13	has	have	AUX
inlawrev-3827	110	14	held	hold	VERB
inlawrev-3827	110	15	that	that	SCONJ
inlawrev-3827	110	16	the	the	DET
inlawrev-3827	110	17	commerce	commerce	NOUN
inlawrev-3827	110	18	clause	clause	NOUN
inlawrev-3827	110	19	prohibited	prohibit	VERB
inlawrev-3827	110	20	the	the	DET
inlawrev-3827	110	21	state	state	NOUN
inlawrev-3827	110	22	from	from	ADP
inlawrev-3827	110	23	taxing	tax	VERB
inlawrev-3827	110	24	an	an	DET
inlawrev-3827	110	25	out	out	ADJ
inlawrev-3827	110	26	-	-	PUNCT
inlawrev-3827	110	27	of	of	ADP
inlawrev-3827	110	28	-	-	PUNCT
inlawrev-3827	110	29	state	state	NOUN
inlawrev-3827	110	30	credit	credit	NOUN
inlawrev-3827	110	31	card	card	NOUN
inlawrev-3827	110	32	company	company	NOUN
inlawrev-3827	110	33	that	that	PRON
inlawrev-3827	110	34	has	have	VERB
inlawrev-3827	110	35	590	590	NUM
inlawrev-3827	110	36	indiana	indiana	NOUN
inlawrev-3827	110	37	law	law	NOUN
inlawrev-3827	110	38	review	review	NOUN
inlawrev-3827	111	1	[	[	X
inlawrev-3827	111	2	vol	vol	NOUN
inlawrev-3827	111	3	.	.	NOUN
inlawrev-3827	111	4	40:585	40:585	NUM
inlawrev-3827	111	5	activities	activity	NOUN
inlawrev-3827	111	6	in	in	ADP
inlawrev-3827	111	7	their	their	PRON
inlawrev-3827	111	8	definition	definition	NOUN
inlawrev-3827	111	9	of	of	ADP
inlawrev-3827	111	10	transacting	transact	VERB
inlawrev-3827	111	11	business	business	NOUN
inlawrev-3827	111	12	in	in	ADP
inlawrev-3827	111	13	the	the	DET
inlawrev-3827	111	14	state	state	NOUN
inlawrev-3827	111	15	.	.	PUNCT
inlawrev-3827	112	1	these	these	DET
inlawrev-3827	112	2	activities	activity	NOUN
inlawrev-3827	112	3	include	include	VERB
inlawrev-3827	112	4	directly	directly	ADV
inlawrev-3827	112	5	or	or	CCONJ
inlawrev-3827	112	6	indirectly	indirectly	ADV
inlawrev-3827	112	7	making	make	VERB
inlawrev-3827	112	8	,	,	PUNCT
inlawrev-3827	112	9	acquiring	acquire	VERB
inlawrev-3827	112	10	,	,	PUNCT
inlawrev-3827	112	11	servicing	servicing	NOUN
inlawrev-3827	112	12	,	,	PUNCT
inlawrev-3827	112	13	and	and	CCONJ
inlawrev-3827	112	14	selling	selling	NOUN
inlawrev-3827	112	15	of	of	ADP
inlawrev-3827	112	16	loans	loan	NOUN
inlawrev-3827	112	17	either	either	CCONJ
inlawrev-3827	112	18	to	to	ADP
inlawrev-3827	112	19	customers	customer	NOUN
inlawrev-3827	112	20	in	in	ADP
inlawrev-3827	112	21	the	the	DET
inlawrev-3827	112	22	state	state	NOUN
inlawrev-3827	112	23	or	or	CCONJ
inlawrev-3827	112	24	that	that	PRON
inlawrev-3827	112	25	are	be	AUX
inlawrev-3827	112	26	secured	secure	VERB
inlawrev-3827	112	27	by	by	ADP
inlawrev-3827	112	28	property	property	NOUN
inlawrev-3827	112	29	located	locate	VERB
inlawrev-3827	112	30	in	in	ADP
inlawrev-3827	112	31	the	the	DET
inlawrev-3827	112	32	state	state	NOUN
inlawrev-3827	112	33	;	;	PUNCT
inlawrev-3827	112	34	the	the	DET
inlawrev-3827	112	35	sale	sale	NOUN
inlawrev-3827	112	36	of	of	ADP
inlawrev-3827	112	37	products	product	NOUN
inlawrev-3827	112	38	and	and	CCONJ
inlawrev-3827	112	39	services	service	NOUN
inlawrev-3827	112	40	in	in	ADP
inlawrev-3827	112	41	the	the	DET
inlawrev-3827	112	42	state	state	NOUN
inlawrev-3827	112	43	;	;	PUNCT
inlawrev-3827	112	44	providing	provide	VERB
inlawrev-3827	112	45	services	service	NOUN
inlawrev-3827	112	46	the	the	DET
inlawrev-3827	112	47	benefits	benefit	NOUN
inlawrev-3827	112	48	of	of	ADP
inlawrev-3827	112	49	which	which	PRON
inlawrev-3827	112	50	are	be	AUX
inlawrev-3827	112	51	consumed	consume	VERB
inlawrev-3827	112	52	in	in	ADP
inlawrev-3827	112	53	the	the	DET
inlawrev-3827	112	54	state	state	NOUN
inlawrev-3827	112	55	;	;	PUNCT
inlawrev-3827	112	56	and	and	CCONJ
inlawrev-3827	112	57	engaging	engage	VERB
inlawrev-3827	112	58	in	in	ADP
inlawrev-3827	112	59	transactions	transaction	NOUN
inlawrev-3827	112	60	with	with	ADP
inlawrev-3827	112	61	customers	customer	NOUN
inlawrev-3827	112	62	in	in	ADP
inlawrev-3827	112	63	the	the	DET
inlawrev-3827	112	64	state	state	NOUN
inlawrev-3827	112	65	that	that	PRON
inlawrev-3827	112	66	result	result	VERB
inlawrev-3827	112	67	in	in	ADP
inlawrev-3827	112	68	income	income	NOUN
inlawrev-3827	112	69	flowing	flow	VERB
inlawrev-3827	112	70	from	from	ADP
inlawrev-3827	112	71	the	the	DET
inlawrev-3827	112	72	state	state	NOUN
inlawrev-3827	112	73	to	to	ADP
inlawrev-3827	112	74	the	the	DET
inlawrev-3827	112	75	financial	financial	ADJ
inlawrev-3827	112	76	institution.^"^	institution.^"^	PROPN
inlawrev-3827	112	77	indiana	indiana	PROPN
inlawrev-3827	112	78	's	's	PART
inlawrev-3827	112	79	statute	statute	NOUN
inlawrev-3827	112	80	is	be	AUX
inlawrev-3827	112	81	unique	unique	ADJ
inlawrev-3827	112	82	because	because	SCONJ
inlawrev-3827	112	83	,	,	PUNCT
inlawrev-3827	112	84	in	in	ADP
inlawrev-3827	112	85	addition	addition	NOUN
inlawrev-3827	112	86	to	to	ADP
inlawrev-3827	112	87	the	the	DET
inlawrev-3827	112	88	economic	economic	ADJ
inlawrev-3827	112	89	nexus	nexus	NOUN
inlawrev-3827	112	90	provisions	provision	NOUN
inlawrev-3827	112	91	,	,	PUNCT
inlawrev-3827	112	92	it	it	PRON
inlawrev-3827	112	93	contains	contain	VERB
inlawrev-3827	112	94	a	a	DET
inlawrev-3827	112	95	presumption	presumption	NOUN
inlawrev-3827	112	96	that	that	SCONJ
inlawrev-3827	112	97	financial	financial	ADJ
inlawrev-3827	112	98	institutions	institution	NOUN
inlawrev-3827	112	99	and	and	CCONJ
inlawrev-3827	112	100	their	their	PRON
inlawrev-3827	112	101	subsidiaries	subsidiary	NOUN
inlawrev-3827	112	102	constitute	constitute	VERB
inlawrev-3827	112	103	a	a	DET
inlawrev-3827	112	104	unitary	unitary	ADJ
inlawrev-3827	112	105	business	business	NOUN
inlawrev-3827	112	106	.	.	PUNCT
inlawrev-3827	113	1	^^	^^	PUNCT
inlawrev-3827	113	2	the	the	DET
inlawrev-3827	113	3	"	"	PUNCT
inlawrev-3827	113	4	unitary	unitary	ADJ
inlawrev-3827	113	5	business	business	NOUN
inlawrev-3827	113	6	principle"^^	principle"^^	NOUN
inlawrev-3827	113	7	allows	allow	VERB
inlawrev-3827	113	8	the	the	DET
inlawrev-3827	113	9	income	income	NOUN
inlawrev-3827	113	10	of	of	ADP
inlawrev-3827	113	11	entities	entity	NOUN
inlawrev-3827	113	12	without	without	ADP
inlawrev-3827	113	13	a	a	DET
inlawrev-3827	113	14	physical	physical	ADJ
inlawrev-3827	113	15	presence	presence	NOUN
inlawrev-3827	113	16	in	in	ADP
inlawrev-3827	113	17	the	the	DET
inlawrev-3827	113	18	taxing	tax	VERB
inlawrev-3827	113	19	state	state	NOUN
inlawrev-3827	113	20	to	to	PART
inlawrev-3827	113	21	be	be	AUX
inlawrev-3827	113	22	combined	combine	VERB
inlawrev-3827	113	23	with	with	ADP
inlawrev-3827	113	24	the	the	DET
inlawrev-3827	113	25	income	income	NOUN
inlawrev-3827	113	26	of	of	ADP
inlawrev-3827	113	27	those	those	DET
inlawrev-3827	113	28	entities	entity	NOUN
inlawrev-3827	113	29	having	have	VERB
inlawrev-3827	113	30	traditional	traditional	ADJ
inlawrev-3827	113	31	nexus	nexus	NOUN
inlawrev-3827	113	32	in	in	ADP
inlawrev-3827	113	33	the	the	DET
inlawrev-3827	113	34	state	state	NOUN
inlawrev-3827	113	35	if	if	SCONJ
inlawrev-3827	113	36	the	the	DET
inlawrev-3827	113	37	operation	operation	NOUN
inlawrev-3827	113	38	and	and	CCONJ
inlawrev-3827	113	39	activities	activity	NOUN
inlawrev-3827	113	40	of	of	ADP
inlawrev-3827	113	41	the	the	DET
inlawrev-3827	113	42	entities	entity	NOUN
inlawrev-3827	113	43	form	form	VERB
inlawrev-3827	113	44	a	a	DET
inlawrev-3827	113	45	single	single	ADJ
inlawrev-3827	113	46	business	business	NOUN
inlawrev-3827	113	47	enterprise.^^	enterprise.^^	NOUN
inlawrev-3827	114	1	a	a	DET
inlawrev-3827	114	2	unitary	unitary	ADJ
inlawrev-3827	114	3	business	business	NOUN
inlawrev-3827	114	4	means	mean	VERB
inlawrev-3827	114	5	that	that	SCONJ
inlawrev-3827	114	6	the	the	DET
inlawrev-3827	114	7	business	business	NOUN
inlawrev-3827	114	8	activities	activity	NOUN
inlawrev-3827	114	9	and	and	CCONJ
inlawrev-3827	114	10	operations	operation	NOUN
inlawrev-3827	114	11	of	of	ADP
inlawrev-3827	114	12	each	each	DET
inlawrev-3827	114	13	entity	entity	NOUN
inlawrev-3827	114	14	are	be	AUX
inlawrev-3827	114	15	mutually	mutually	ADV
inlawrev-3827	114	16	beneficial	beneficial	ADJ
inlawrev-3827	114	17	,	,	PUNCT
inlawrev-3827	114	18	dependant	dependant	ADJ
inlawrev-3827	114	19	on	on	ADP
inlawrev-3827	114	20	or	or	CCONJ
inlawrev-3827	114	21	contributory	contributory	NOUN
inlawrev-3827	114	22	to	to	ADP
inlawrev-3827	114	23	transacting	transact	VERB
inlawrev-3827	114	24	the	the	DET
inlawrev-3827	114	25	business	business	NOUN
inlawrev-3827	114	26	of	of	ADP
inlawrev-3827	114	27	the	the	DET
inlawrev-3827	114	28	enterprise	enterprise	NOUN
inlawrev-3827	114	29	as	as	ADP
inlawrev-3827	114	30	a	a	DET
inlawrev-3827	114	31	whole.^^	whole.^^	NOUN
inlawrev-3827	114	32	the	the	DET
inlawrev-3827	114	33	unitary	unitary	ADJ
inlawrev-3827	114	34	presumption	presumption	NOUN
inlawrev-3827	114	35	allowed	allow	VERB
inlawrev-3827	114	36	indiana	indiana	PROPN
inlawrev-3827	114	37	to	to	PART
inlawrev-3827	114	38	include	include	VERB
inlawrev-3827	114	39	,	,	PUNCT
inlawrev-3827	114	40	in	in	SCONJ
inlawrev-3827	114	41	the	the	DET
inlawrev-3827	114	42	apportionable	apportionable	ADJ
inlawrev-3827	114	43	base,^^	base,^^	VERB
inlawrev-3827	114	44	the	the	DET
inlawrev-3827	114	45	income	income	NOUN
inlawrev-3827	114	46	of	of	ADP
inlawrev-3827	114	47	all	all	DET
inlawrev-3827	114	48	the	the	DET
inlawrev-3827	114	49	subsidiaries	subsidiary	NOUN
inlawrev-3827	114	50	and	and	CCONJ
inlawrev-3827	114	51	pass	pass	VERB
inlawrev-3827	114	52	-	-	PUNCT
inlawrev-3827	114	53	thru	thru	NOUN
inlawrev-3827	114	54	entities	entity	NOUN
inlawrev-3827	114	55	owned	own	VERB
inlawrev-3827	114	56	by	by	ADP
inlawrev-3827	114	57	the	the	DET
inlawrev-3827	114	58	financial	financial	ADJ
inlawrev-3827	114	59	institution	institution	NOUN
inlawrev-3827	114	60	without	without	ADP
inlawrev-3827	114	61	regard	regard	NOUN
inlawrev-3827	114	62	to	to	ADP
inlawrev-3827	114	63	the	the	DET
inlawrev-3827	114	64	artificial	artificial	ADJ
inlawrev-3827	114	65	boundaries	boundary	NOUN
inlawrev-3827	114	66	represented	represent	VERB
inlawrev-3827	114	67	by	by	ADP
inlawrev-3827	114	68	separately	separately	ADV
inlawrev-3827	114	69	formed	form	VERB
inlawrev-3827	114	70	legal	legal	ADJ
inlawrev-3827	114	71	entities	entity	NOUN
inlawrev-3827	114	72	or	or	CCONJ
inlawrev-3827	114	73	in	in	ADP
inlawrev-3827	114	74	-	-	PUNCT
inlawrev-3827	114	75	state	state	NOUN
inlawrev-3827	114	76	activity	activity	NOUN
inlawrev-3827	114	77	."^^	."^^	PUNCT
inlawrev-3827	115	1	as	as	ADP
inlawrev-3827	115	2	a	a	DET
inlawrev-3827	115	3	result	result	NOUN
inlawrev-3827	115	4	,	,	PUNCT
inlawrev-3827	115	5	the	the	DET
inlawrev-3827	115	6	state	state	NOUN
inlawrev-3827	115	7	did	do	AUX
inlawrev-3827	115	8	not	not	PART
inlawrev-3827	115	9	need	need	VERB
inlawrev-3827	115	10	to	to	PART
inlawrev-3827	115	11	rely	rely	VERB
inlawrev-3827	115	12	heavily	heavily	ADV
inlawrev-3827	115	13	on	on	ADP
inlawrev-3827	115	14	the	the	DET
inlawrev-3827	115	15	economic	economic	ADJ
inlawrev-3827	115	16	nexus	nexus	NOUN
inlawrev-3827	115	17	concept	concept	NOUN
inlawrev-3827	115	18	to	to	PART
inlawrev-3827	115	19	generate	generate	VERB
inlawrev-3827	115	20	the	the	DET
inlawrev-3827	115	21	taxable	taxable	ADJ
inlawrev-3827	115	22	base	base	NOUN
inlawrev-3827	115	23	.	.	PUNCT
inlawrev-3827	116	1	as	as	SCONJ
inlawrev-3827	116	2	federal	federal	ADJ
inlawrev-3827	116	3	banking	banking	NOUN
inlawrev-3827	116	4	regulations	regulation	NOUN
inlawrev-3827	116	5	continued	continue	VERB
inlawrev-3827	116	6	to	to	PART
inlawrev-3827	116	7	evolve	evolve	VERB
inlawrev-3827	116	8	during	during	ADP
inlawrev-3827	116	9	the	the	DET
inlawrev-3827	116	10	1990s	1990s	NUM
inlawrev-3827	116	11	,	,	PUNCT
inlawrev-3827	116	12	regional	regional	ADJ
inlawrev-3827	116	13	banks	bank	NOUN
inlawrev-3827	116	14	complained	complain	VERB
inlawrev-3827	116	15	that	that	SCONJ
inlawrev-3827	116	16	the	the	DET
inlawrev-3827	116	17	financial	financial	ADJ
inlawrev-3827	116	18	institutions	institution	NOUN
inlawrev-3827	116	19	tax	tax	NOUN
inlawrev-3827	116	20	law	law	NOUN
inlawrev-3827	116	21	put	put	VERB
inlawrev-3827	116	22	them	they	PRON
inlawrev-3827	116	23	at	at	ADP
inlawrev-3827	116	24	a	a	DET
inlawrev-3827	116	25	competitive	competitive	ADJ
inlawrev-3827	116	26	disadvantage	disadvantage	NOUN
inlawrev-3827	116	27	with	with	ADP
inlawrev-3827	116	28	respect	respect	NOUN
inlawrev-3827	116	29	to	to	ADP
inlawrev-3827	116	30	large	large	ADJ
inlawrev-3827	116	31	national	national	ADJ
inlawrev-3827	116	32	financial	financial	ADJ
inlawrev-3827	116	33	institutions	institution	NOUN
inlawrev-3827	116	34	.	.	PUNCT
inlawrev-3827	117	1	"^^	"^^	PROPN
inlawrev-3827	117	2	notably	notably	ADV
inlawrev-3827	117	3	,	,	PUNCT
inlawrev-3827	117	4	in	in	ADP
inlawrev-3827	117	5	1994	1994	NUM
inlawrev-3827	117	6	,	,	PUNCT
inlawrev-3827	117	7	the	the	DET
inlawrev-3827	117	8	riegle	riegle	ADJ
inlawrev-3827	117	9	-	-	PUNCT
inlawrev-3827	117	10	neal	neal	NOUN
inlawrev-3827	117	11	interstate	interstate	PROPN
inlawrev-3827	117	12	banking	banking	NOUN
inlawrev-3827	117	13	and	and	CCONJ
inlawrev-3827	117	14	branch	branch	NOUN
inlawrev-3827	117	15	efficiency	efficiency	NOUN
inlawrev-3827	117	16	act"^^	act"^^	NOUN
inlawrev-3827	117	17	removed	remove	VERB
inlawrev-3827	117	18	the	the	DET
inlawrev-3827	117	19	barrier	barrier	NOUN
inlawrev-3827	117	20	to	to	ADP
inlawrev-3827	117	21	acquisitions	acquisition	NOUN
inlawrev-3827	117	22	and	and	CCONJ
inlawrev-3827	117	23	branching	branch	VERB
inlawrev-3827	117	24	,	,	PUNCT
inlawrev-3827	117	25	allowing	allow	VERB
inlawrev-3827	117	26	financial	financial	ADJ
inlawrev-3827	117	27	institutions	institution	NOUN
inlawrev-3827	117	28	to	to	PART
inlawrev-3827	117	29	engage	engage	VERB
inlawrev-3827	117	30	in	in	ADP
inlawrev-3827	117	31	nationwide	nationwide	ADJ
inlawrev-3827	117	32	interstate	interstate	ADJ
inlawrev-3827	117	33	banking	banking	NOUN
inlawrev-3827	117	34	.	.	PUNCT
inlawrev-3827	118	1	"^^	"^^	PROPN
inlawrev-3827	118	2	in	in	ADP
inlawrev-3827	118	3	response	response	NOUN
inlawrev-3827	118	4	to	to	ADP
inlawrev-3827	118	5	the	the	DET
inlawrev-3827	118	6	relaxation	relaxation	NOUN
inlawrev-3827	118	7	of	of	ADP
inlawrev-3827	118	8	federal	federal	ADJ
inlawrev-3827	118	9	banking	banking	NOUN
inlawrev-3827	118	10	regulations	regulation	NOUN
inlawrev-3827	118	11	in	in	ADP
inlawrev-3827	118	12	the	the	DET
inlawrev-3827	118	13	1990s,'^'^	1990s,'^'^	PROPN
inlawrev-3827	118	14	the	the	DET
inlawrev-3827	118	15	indiana	indiana	PROPN
inlawrev-3827	118	16	general	general	PROPN
inlawrev-3827	118	17	assembly	assembly	PROPN
inlawrev-3827	118	18	amended	amend	VERB
inlawrev-3827	118	19	the	the	DET
inlawrev-3827	118	20	financial	financial	ADJ
inlawrev-3827	118	21	institutions	institution	NOUN
inlawrev-3827	118	22	tax	tax	NOUN
inlawrev-3827	118	23	law	law	NOUN
inlawrev-3827	118	24	to	to	PART
inlawrev-3827	118	25	redefine	redefine	VERB
inlawrev-3827	118	26	the	the	DET
inlawrev-3827	118	27	indiana	indiana	PROPN
inlawrev-3827	118	28	unitary	unitary	ADJ
inlawrev-3827	118	29	group	group	NOUN
inlawrev-3827	118	30	no	no	DET
inlawrev-3827	118	31	physical	physical	ADJ
inlawrev-3827	118	32	presence	presence	NOUN
inlawrev-3827	118	33	in	in	ADP
inlawrev-3827	118	34	the	the	DET
inlawrev-3827	118	35	state	state	NOUN
inlawrev-3827	118	36	.	.	PUNCT
inlawrev-3827	119	1	j.c	j.c	PROPN
inlawrev-3827	119	2	.	.	PROPN
inlawrev-3827	119	3	penney	penney	PROPN
inlawrev-3827	119	4	nat'l	nat'l	PROPN
inlawrev-3827	119	5	bank	bank	PROPN
inlawrev-3827	119	6	v.	v.	PROPN
inlawrev-3827	119	7	johnson	johnson	PROPN
inlawrev-3827	119	8	,	,	PUNCT
inlawrev-3827	119	9	19	19	NUM
inlawrev-3827	119	10	s.w.3d	s.w.3d	PROPN
inlawrev-3827	119	11	831	831	NUM
inlawrev-3827	119	12	,	,	PUNCT
inlawrev-3827	119	13	842	842	NUM
inlawrev-3827	119	14	(	(	PUNCT
inlawrev-3827	119	15	tenn	tenn	PROPN
inlawrev-3827	119	16	.	.	PROPN
inlawrev-3827	120	1	ct	ct	PROPN
inlawrev-3827	120	2	.	.	PUNCT
inlawrev-3827	121	1	app	app	PROPN
inlawrev-3827	121	2	.	.	PROPN
inlawrev-3827	121	3	1999	1999	NUM
inlawrev-3827	121	4	)	)	PUNCT
inlawrev-3827	122	1	;	;	PUNCT
inlawrev-3827	122	2	see	see	VERB
inlawrev-3827	122	3	also	also	ADV
inlawrev-3827	122	4	infra	infra	VERB
inlawrev-3827	122	5	part	part	NOUN
inlawrev-3827	122	6	ii.c	ii.c	VERB
inlawrev-3827	122	7	.	.	PUNCT
inlawrev-3827	123	1	34	34	NUM
inlawrev-3827	123	2	.	.	X
inlawrev-3827	124	1	hellerstein	hellerstein	PROPN
inlawrev-3827	124	2	&	&	CCONJ
inlawrev-3827	124	3	hellerstein	hellerstein	PROPN
inlawrev-3827	124	4	,	,	PUNCT
inlawrev-3827	124	5	supra	supra	PROPN
inlawrev-3827	124	6	note	note	PROPN
inlawrev-3827	124	7	22	22	NUM
inlawrev-3827	124	8	,	,	PUNCT
inlawrev-3827	124	9	\	\	PROPN
inlawrev-3827	124	10	6.29[2	6.29[2	NUM
inlawrev-3827	124	11	-	-	SYM
inlawrev-3827	124	12	4	4	NUM
inlawrev-3827	124	13	]	]	PUNCT
inlawrev-3827	124	14	.	.	PUNCT
inlawrev-3827	125	1	35	35	NUM
inlawrev-3827	125	2	.	.	PUNCT
inlawrev-3827	126	1	i	i	PRON
inlawrev-3827	126	2	d.	d.	VERB
inlawrev-3827	126	3	at	at	ADP
inlawrev-3827	126	4	[	[	X
inlawrev-3827	126	5	1	1	NUM
inlawrev-3827	126	6	]	]	PUNCT
inlawrev-3827	126	7	;	;	PUNCT
inlawrev-3827	126	8	see	see	VERB
inlawrev-3827	126	9	ind	ind	PROPN
inlawrev-3827	126	10	.	.	PUNCT
inlawrev-3827	127	1	code	code	PROPN
inlawrev-3827	127	2	§	§	PROPN
inlawrev-3827	127	3	6	6	NUM
inlawrev-3827	127	4	-	-	SYM
inlawrev-3827	127	5	5.5	5.5	NUM
inlawrev-3827	127	6	-	-	PUNCT
inlawrev-3827	127	7	l-18(b	l-18(b	NOUN
inlawrev-3827	127	8	)	)	PUNCT
inlawrev-3827	127	9	(	(	PUNCT
inlawrev-3827	127	10	2006	2006	NUM
inlawrev-3827	127	11	)	)	PUNCT
inlawrev-3827	127	12	.	.	PUNCT
inlawrev-3827	128	1	36	36	NUM
inlawrev-3827	128	2	.	.	X
inlawrev-3827	129	1	see	see	VERB
inlawrev-3827	129	2	infra	infra	NOUN
inlawrev-3827	129	3	part	part	VERB
inlawrev-3827	129	4	ii.d	ii.d	PRON
inlawrev-3827	129	5	.	.	PUNCT
inlawrev-3827	130	1	37	37	NUM
inlawrev-3827	130	2	.	.	PUNCT
inlawrev-3827	130	3	ashley	ashley	PROPN
inlawrev-3827	130	4	b.	b.	PROPN
inlawrev-3827	130	5	howard	howard	PROPN
inlawrev-3827	130	6	,	,	PUNCT
inlawrev-3827	130	7	comment	comment	NOUN
inlawrev-3827	130	8	,	,	PUNCT
inlawrev-3827	130	9	does	do	AUX
inlawrev-3827	130	10	the	the	DET
inlawrev-3827	130	11	internal	internal	ADJ
inlawrev-3827	130	12	revenue	revenue	NOUN
inlawrev-3827	130	13	code	code	NOUN
inlawrev-3827	130	14	provide	provide	VERB
inlawrev-3827	130	15	a	a	DET
inlawrev-3827	130	16	solution	solution	NOUN
inlawrev-3827	130	17	to	to	ADP
inlawrev-3827	130	18	a	a	DET
inlawrev-3827	130	19	common	common	ADJ
inlawrev-3827	130	20	state	state	NOUN
inlawrev-3827	130	21	taxation	taxation	NOUN
inlawrev-3827	130	22	problem	problem	NOUN
inlawrev-3827	130	23	?	?	PUNCT
inlawrev-3827	130	24	:	:	PUNCT
inlawrev-3827	130	25	proposing	propose	VERB
inlawrev-3827	130	26	state	state	NOUN
inlawrev-3827	130	27	adoption	adoption	NOUN
inlawrev-3827	130	28	of	of	ADP
inlawrev-3827	130	29	§	§	PROPN
inlawrev-3827	130	30	367(d	367(d	PROPN
inlawrev-3827	130	31	)	)	PUNCT
inlawrev-3827	130	32	to	to	PART
inlawrev-3827	130	33	tax	tax	VERB
inlawrev-3827	130	34	intangibles	intangible	NOUN
inlawrev-3827	130	35	holding	hold	VERB
inlawrev-3827	130	36	subsidiaries	subsidiary	NOUN
inlawrev-3827	130	37	,	,	PUNCT
inlawrev-3827	130	38	53	53	NUM
inlawrev-3827	130	39	emory	emory	PROPN
inlawrev-3827	130	40	l.j	l.j	PROPN
inlawrev-3827	130	41	.	.	PROPN
inlawrev-3827	130	42	561	561	NUM
inlawrev-3827	130	43	,	,	PUNCT
inlawrev-3827	130	44	571	571	NUM
inlawrev-3827	130	45	(	(	PUNCT
inlawrev-3827	130	46	2004	2004	NUM
inlawrev-3827	130	47	)	)	PUNCT
inlawrev-3827	130	48	.	.	PUNCT
inlawrev-3827	131	1	38	38	NUM
inlawrev-3827	131	2	.	.	PUNCT
inlawrev-3827	132	1	ind	ind	PROPN
inlawrev-3827	132	2	.	.	PUNCT
inlawrev-3827	133	1	code	code	PROPN
inlawrev-3827	133	2	§	§	PROPN
inlawrev-3827	133	3	6	6	NUM
inlawrev-3827	133	4	-	-	SYM
inlawrev-3827	133	5	5.5	5.5	NUM
inlawrev-3827	133	6	-	-	PUNCT
inlawrev-3827	133	7	l-18(a	l-18(a	NOUN
inlawrev-3827	133	8	)	)	PUNCT
inlawrev-3827	133	9	(	(	PUNCT
inlawrev-3827	133	10	2006	2006	NUM
inlawrev-3827	133	11	)	)	PUNCT
inlawrev-3827	133	12	.	.	PUNCT
inlawrev-3827	134	1	39	39	NUM
inlawrev-3827	134	2	.	.	PUNCT
inlawrev-3827	135	1	the	the	DET
inlawrev-3827	135	2	apportionable	apportionable	ADJ
inlawrev-3827	135	3	base	base	NOUN
inlawrev-3827	135	4	is	be	AUX
inlawrev-3827	135	5	the	the	DET
inlawrev-3827	135	6	total	total	ADJ
inlawrev-3827	135	7	income	income	NOUN
inlawrev-3827	135	8	to	to	PART
inlawrev-3827	135	9	which	which	PRON
inlawrev-3827	135	10	the	the	DET
inlawrev-3827	135	11	indiana	indiana	PROPN
inlawrev-3827	135	12	apportionment	apportionment	PROPN
inlawrev-3827	135	13	percentage	percentage	NOUN
inlawrev-3827	135	14	will	will	AUX
inlawrev-3827	135	15	be	be	AUX
inlawrev-3827	135	16	applied	apply	VERB
inlawrev-3827	135	17	to	to	PART
inlawrev-3827	135	18	determine	determine	VERB
inlawrev-3827	135	19	the	the	DET
inlawrev-3827	135	20	portion	portion	NOUN
inlawrev-3827	135	21	of	of	ADP
inlawrev-3827	135	22	the	the	DET
inlawrev-3827	135	23	income	income	NOUN
inlawrev-3827	135	24	subject	subject	ADJ
inlawrev-3827	135	25	to	to	ADP
inlawrev-3827	135	26	tax	tax	NOUN
inlawrev-3827	135	27	in	in	ADP
inlawrev-3827	135	28	indiana	indiana	PROPN
inlawrev-3827	135	29	.	.	PUNCT
inlawrev-3827	136	1	40	40	NUM
inlawrev-3827	136	2	.	.	PUNCT
inlawrev-3827	137	1	hellerstein	hellerstein	PROPN
inlawrev-3827	137	2	&	&	CCONJ
inlawrev-3827	137	3	hellerstein	hellerstein	PROPN
inlawrev-3827	137	4	,	,	PUNCT
inlawrev-3827	137	5	supra	supra	PROPN
inlawrev-3827	137	6	note	note	PROPN
inlawrev-3827	137	7	22	22	NUM
inlawrev-3827	137	8	,	,	PUNCT
inlawrev-3827	137	9	f	f	PROPN
inlawrev-3827	137	10	8.07	8.07	NUM
inlawrev-3827	138	1	[	[	X
inlawrev-3827	138	2	2	2	NUM
inlawrev-3827	138	3	]	]	PUNCT
inlawrev-3827	138	4	.	.	PUNCT
inlawrev-3827	139	1	4	4	NUM
inlawrev-3827	139	2	1	1	NUM
inlawrev-3827	139	3	.	.	PUNCT
inlawrev-3827	140	1	griggs	griggs	PROPN
inlawrev-3827	140	2	interview	interview	PROPN
inlawrev-3827	140	3	,	,	PUNCT
inlawrev-3827	140	4	supra	supra	PROPN
inlawrev-3827	140	5	note	note	NOUN
inlawrev-3827	140	6	2	2	NUM
inlawrev-3827	140	7	1	1	NUM
inlawrev-3827	140	8	.	.	PUNCT
inlawrev-3827	141	1	42	42	NUM
inlawrev-3827	141	2	.	.	PUNCT
inlawrev-3827	142	1	pub	pub	NOUN
inlawrev-3827	142	2	.	.	PUNCT
inlawrev-3827	143	1	l.	l.	PROPN
inlawrev-3827	143	2	no	no	INTJ
inlawrev-3827	143	3	.	.	PROPN
inlawrev-3827	144	1	103	103	NUM
inlawrev-3827	144	2	-	-	SYM
inlawrev-3827	144	3	328	328	NUM
inlawrev-3827	144	4	,	,	PUNCT
inlawrev-3827	144	5	101	101	NUM
inlawrev-3827	144	6	-	-	SYM
inlawrev-3827	144	7	03	03	NUM
inlawrev-3827	144	8	,	,	PUNCT
inlawrev-3827	144	9	108	108	NUM
inlawrev-3827	144	10	stat	stat	NOUN
inlawrev-3827	144	11	.	.	PUNCT
inlawrev-3827	145	1	2338	2338	NUM
inlawrev-3827	145	2	(	(	PUNCT
inlawrev-3827	145	3	1994	1994	NUM
inlawrev-3827	145	4	)	)	PUNCT
inlawrev-3827	145	5	.	.	PUNCT
inlawrev-3827	146	1	43	43	NUM
inlawrev-3827	146	2	.	.	PUNCT
inlawrev-3827	147	1	ervin	ervin	PROPN
inlawrev-3827	147	2	,	,	PUNCT
inlawrev-3827	147	3	supra	supra	PROPN
inlawrev-3827	147	4	note	note	PROPN
inlawrev-3827	147	5	8	8	NUM
inlawrev-3827	147	6	,	,	PUNCT
inlawrev-3827	147	7	at	at	ADP
inlawrev-3827	147	8	523	523	NUM
inlawrev-3827	147	9	-	-	SYM
inlawrev-3827	147	10	26	26	NUM
inlawrev-3827	147	11	.	.	PUNCT
inlawrev-3827	147	12	44	44	NUM
inlawrev-3827	147	13	.	.	PUNCT
inlawrev-3827	148	1	griggs	griggs	PROPN
inlawrev-3827	148	2	interview	interview	PROPN
inlawrev-3827	148	3	,	,	PUNCT
inlawrev-3827	148	4	supra	supra	PROPN
inlawrev-3827	148	5	note	note	NOUN
inlawrev-3827	148	6	21	21	NUM
inlawrev-3827	148	7	.	.	PUNCT
inlawrev-3827	149	1	2007	2007	NUM
inlawrev-3827	149	2	]	]	PUNCT
inlawrev-3827	149	3	has	have	VERB
inlawrev-3827	149	4	the	the	DET
inlawrev-3827	149	5	unitary	unitary	ADJ
inlawrev-3827	149	6	principle	principle	NOUN
inlawrev-3827	149	7	been	be	AUX
inlawrev-3827	149	8	abandoned	abandon	VERB
inlawrev-3827	149	9	?	?	PUNCT
inlawrev-3827	150	1	59	59	NUM
inlawrev-3827	150	2	1	1	NUM
inlawrev-3827	150	3	to	to	PART
inlawrev-3827	150	4	include	include	VERB
inlawrev-3827	150	5	only	only	ADV
inlawrev-3827	150	6	those	those	DET
inlawrev-3827	150	7	members	member	NOUN
inlawrev-3827	150	8	transacting	transact	VERB
inlawrev-3827	150	9	business	business	NOUN
inlawrev-3827	150	10	in	in	ADP
inlawrev-3827	150	11	the	the	DET
inlawrev-3827	150	12	state	state	NOUN
inlawrev-3827	150	13	.	.	PUNCT
inlawrev-3827	151	1	"^^	"^^	PROPN
inlawrev-3827	151	2	n.	n.	PROPN
inlawrev-3827	151	3	constitutional	constitutional	ADJ
inlawrev-3827	151	4	analysis	analysis	NOUN
inlawrev-3827	151	5	a	a	DET
inlawrev-3827	151	6	constitutional	constitutional	ADJ
inlawrev-3827	151	7	challenge	challenge	NOUN
inlawrev-3827	151	8	to	to	ADP
inlawrev-3827	151	9	the	the	DET
inlawrev-3827	151	10	economic	economic	ADJ
inlawrev-3827	151	11	nexus	nexus	NOUN
inlawrev-3827	151	12	provisions	provision	NOUN
inlawrev-3827	151	13	in	in	ADP
inlawrev-3827	151	14	the	the	DET
inlawrev-3827	151	15	indiana	indiana	PROPN
inlawrev-3827	151	16	statute	statute	PROPN
inlawrev-3827	151	17	has	have	AUX
inlawrev-3827	151	18	not	not	PART
inlawrev-3827	151	19	reached	reach	VERB
inlawrev-3827	151	20	the	the	DET
inlawrev-3827	151	21	courts	court	NOUN
inlawrev-3827	151	22	despite	despite	SCONJ
inlawrev-3827	151	23	numerous	numerous	ADJ
inlawrev-3827	151	24	hearings	hearing	NOUN
inlawrev-3827	151	25	on	on	ADP
inlawrev-3827	151	26	the	the	DET
inlawrev-3827	151	27	issue	issue	NOUN
inlawrev-3827	151	28	at	at	ADP
inlawrev-3827	151	29	the	the	DET
inlawrev-3827	151	30	administrative	administrative	ADJ
inlawrev-3827	151	31	level	level	NOUN
inlawrev-3827	151	32	that	that	PRON
inlawrev-3827	151	33	have	have	AUX
inlawrev-3827	151	34	uniformly	uniformly	ADV
inlawrev-3827	151	35	ruled	rule	VERB
inlawrev-3827	151	36	against	against	ADP
inlawrev-3827	151	37	financial	financial	ADJ
inlawrev-3827	151	38	institutions	institution	NOUN
inlawrev-3827	151	39	.	.	PUNCT
inlawrev-3827	152	1	while	while	SCONJ
inlawrev-3827	152	2	there	there	PRON
inlawrev-3827	152	3	are	be	VERB
inlawrev-3827	152	4	a	a	DET
inlawrev-3827	152	5	few	few	ADJ
inlawrev-3827	152	6	financial	financial	ADJ
inlawrev-3827	152	7	institutions	institution	NOUN
inlawrev-3827	152	8	,	,	PUNCT
inlawrev-3827	152	9	mostly	mostly	ADV
inlawrev-3827	152	10	credit	credit	NOUN
inlawrev-3827	152	11	card	card	NOUN
inlawrev-3827	152	12	companies	company	NOUN
inlawrev-3827	152	13	,	,	PUNCT
inlawrev-3827	152	14	whose	whose	DET
inlawrev-3827	152	15	unitary	unitary	ADJ
inlawrev-3827	152	16	groups	group	NOUN
inlawrev-3827	152	17	include	include	VERB
inlawrev-3827	152	18	no	no	DET
inlawrev-3827	152	19	members	member	NOUN
inlawrev-3827	152	20	with	with	ADP
inlawrev-3827	152	21	a	a	DET
inlawrev-3827	152	22	physical	physical	ADJ
inlawrev-3827	152	23	presence	presence	NOUN
inlawrev-3827	152	24	in	in	ADP
inlawrev-3827	152	25	the	the	DET
inlawrev-3827	152	26	state	state	NOUN
inlawrev-3827	152	27	,	,	PUNCT
inlawrev-3827	152	28	none	none	NOUN
inlawrev-3827	152	29	have	have	AUX
inlawrev-3827	152	30	challenged	challenge	VERB
inlawrev-3827	152	31	the	the	DET
inlawrev-3827	152	32	statute	statute	NOUN
inlawrev-3827	152	33	.	.	PUNCT
inlawrev-3827	153	1	"^^	"^^	VERB
inlawrev-3827	153	2	the	the	DET
inlawrev-3827	153	3	broad	broad	ADJ
inlawrev-3827	153	4	reach	reach	NOUN
inlawrev-3827	153	5	of	of	ADP
inlawrev-3827	153	6	the	the	DET
inlawrev-3827	153	7	treatment	treatment	NOUN
inlawrev-3827	153	8	of	of	ADP
inlawrev-3827	153	9	financial	financial	ADJ
inlawrev-3827	153	10	institutions	institution	NOUN
inlawrev-3827	153	11	and	and	CCONJ
inlawrev-3827	153	12	their	their	PRON
inlawrev-3827	153	13	subsidiaries	subsidiary	NOUN
inlawrev-3827	153	14	as	as	ADP
inlawrev-3827	153	15	a	a	DET
inlawrev-3827	153	16	unitary	unitary	ADJ
inlawrev-3827	153	17	business	business	NOUN
inlawrev-3827	153	18	is	be	AUX
inlawrev-3827	153	19	likely	likely	ADV
inlawrev-3827	153	20	responsible	responsible	ADJ
inlawrev-3827	153	21	for	for	ADP
inlawrev-3827	153	22	the	the	DET
inlawrev-3827	153	23	reluctance	reluctance	NOUN
inlawrev-3827	153	24	of	of	ADP
inlawrev-3827	153	25	other	other	ADJ
inlawrev-3827	153	26	financial	financial	ADJ
inlawrev-3827	153	27	institutions	institution	NOUN
inlawrev-3827	153	28	to	to	PART
inlawrev-3827	153	29	seek	seek	VERB
inlawrev-3827	153	30	relief	relief	NOUN
inlawrev-3827	153	31	from	from	ADP
inlawrev-3827	153	32	the	the	DET
inlawrev-3827	153	33	statute	statute	NOUN
inlawrev-3827	153	34	.	.	PUNCT
inlawrev-3827	154	1	the	the	DET
inlawrev-3827	154	2	2002	2002	NUM
inlawrev-3827	154	3	amendment	amendment	NOUN
inlawrev-3827	154	4	to	to	ADP
inlawrev-3827	154	5	the	the	DET
inlawrev-3827	154	6	statute"^^	statute"^^	NOUN
inlawrev-3827	154	7	has	have	VERB
inlawrev-3827	154	8	the	the	DET
inlawrev-3827	154	9	potential	potential	NOUN
inlawrev-3827	154	10	to	to	PART
inlawrev-3827	154	11	dramatically	dramatically	ADV
inlawrev-3827	154	12	increase	increase	VERB
inlawrev-3827	154	13	the	the	DET
inlawrev-3827	154	14	number	number	NOUN
inlawrev-3827	154	15	of	of	ADP
inlawrev-3827	154	16	financial	financial	ADJ
inlawrev-3827	154	17	institutions	institution	NOUN
inlawrev-3827	154	18	willing	willing	ADJ
inlawrev-3827	154	19	to	to	PART
inlawrev-3827	154	20	expend	expend	VERB
inlawrev-3827	154	21	the	the	DET
inlawrev-3827	154	22	resources	resource	NOUN
inlawrev-3827	154	23	necessary	necessary	ADJ
inlawrev-3827	154	24	for	for	ADP
inlawrev-3827	154	25	such	such	DET
inlawrev-3827	154	26	a	a	DET
inlawrev-3827	154	27	challenge	challenge	NOUN
inlawrev-3827	154	28	.	.	PUNCT
inlawrev-3827	155	1	"^^	"^^	PROPN
inlawrev-3827	155	2	the	the	DET
inlawrev-3827	155	3	2002	2002	NUM
inlawrev-3827	155	4	amendment	amendment	NOUN
inlawrev-3827	155	5	to	to	ADP
inlawrev-3827	155	6	the	the	DET
inlawrev-3827	155	7	financial	financial	ADJ
inlawrev-3827	155	8	institutions	institution	NOUN
inlawrev-3827	155	9	tax	tax	NOUN
inlawrev-3827	155	10	statute	statute	NOUN
inlawrev-3827	155	11	has	have	VERB
inlawrev-3827	155	12	the	the	DET
inlawrev-3827	155	13	effect	effect	NOUN
inlawrev-3827	155	14	of	of	ADP
inlawrev-3827	155	15	taxing	tax	VERB
inlawrev-3827	155	16	only	only	ADV
inlawrev-3827	155	17	selected	select	VERB
inlawrev-3827	155	18	parts	part	NOUN
inlawrev-3827	155	19	of	of	ADP
inlawrev-3827	155	20	the	the	DET
inlawrev-3827	155	21	unitary	unitary	ADJ
inlawrev-3827	155	22	business	business	NOUN
inlawrev-3827	155	23	.	.	PUNCT
inlawrev-3827	156	1	while	while	SCONJ
inlawrev-3827	156	2	the	the	DET
inlawrev-3827	156	3	amendment	amendment	NOUN
inlawrev-3827	156	4	purports	purport	VERB
inlawrev-3827	156	5	to	to	PART
inlawrev-3827	156	6	change	change	VERB
inlawrev-3827	156	7	nothing	nothing	PRON
inlawrev-3827	156	8	more	more	ADJ
inlawrev-3827	156	9	than	than	ADP
inlawrev-3827	156	10	the	the	DET
inlawrev-3827	156	11	definition	definition	NOUN
inlawrev-3827	156	12	of	of	ADP
inlawrev-3827	156	13	the	the	DET
inlawrev-3827	156	14	unitary	unitary	ADJ
inlawrev-3827	156	15	group	group	NOUN
inlawrev-3827	156	16	,	,	PUNCT
inlawrev-3827	156	17	what	what	PRON
inlawrev-3827	156	18	remains	remain	VERB
inlawrev-3827	156	19	is	be	AUX
inlawrev-3827	156	20	,	,	PUNCT
inlawrev-3827	156	21	in	in	ADP
inlawrev-3827	156	22	substance	substance	NOUN
inlawrev-3827	156	23	,	,	PUNCT
inlawrev-3827	156	24	a	a	DET
inlawrev-3827	156	25	consolidated	consolidated	ADJ
inlawrev-3827	156	26	return	return	NOUN
inlawrev-3827	156	27	comprised	comprise	VERB
inlawrev-3827	156	28	of	of	ADP
inlawrev-3827	156	29	those	those	DET
inlawrev-3827	156	30	members	member	NOUN
inlawrev-3827	156	31	transacting	transact	VERB
inlawrev-3827	156	32	business	business	NOUN
inlawrev-3827	156	33	in	in	ADP
inlawrev-3827	156	34	indiana	indiana	PROPN
inlawrev-3827	156	35	.	.	PUNCT
inlawrev-3827	157	1	the	the	DET
inlawrev-3827	157	2	supreme	supreme	PROPN
inlawrev-3827	157	3	court	court	PROPN
inlawrev-3827	157	4	has	have	AUX
inlawrev-3827	157	5	not	not	PART
inlawrev-3827	157	6	endorsed	endorse	VERB
inlawrev-3827	157	7	taxing	tax	VERB
inlawrev-3827	157	8	only	only	ADV
inlawrev-3827	157	9	selected	select	VERB
inlawrev-3827	157	10	parts	part	NOUN
inlawrev-3827	157	11	of	of	ADP
inlawrev-3827	157	12	a	a	DET
inlawrev-3827	157	13	unitary	unitary	ADJ
inlawrev-3827	157	14	business	business	NOUN
inlawrev-3827	157	15	.	.	PUNCT
inlawrev-3827	158	1	the	the	DET
inlawrev-3827	158	2	court	court	NOUN
inlawrev-3827	158	3	'	'	PART
inlawrev-3827	158	4	s	s	NOUN
inlawrev-3827	158	5	holdings	holding	NOUN
inlawrev-3827	158	6	concerning	concern	VERB
inlawrev-3827	158	7	the	the	DET
inlawrev-3827	158	8	unitary	unitary	ADJ
inlawrev-3827	158	9	method	method	NOUN
inlawrev-3827	158	10	of	of	ADP
inlawrev-3827	158	11	taxation	taxation	NOUN
inlawrev-3827	158	12	reveals	reveal	VERB
inlawrev-3827	158	13	the	the	DET
inlawrev-3827	158	14	opposite	opposite	ADJ
inlawrev-3827	158	15	approach	approach	NOUN
inlawrev-3827	158	16	.	.	PUNCT
inlawrev-3827	159	1	the	the	DET
inlawrev-3827	159	2	court	court	NOUN
inlawrev-3827	159	3	has	have	AUX
inlawrev-3827	159	4	consistently	consistently	ADV
inlawrev-3827	159	5	held	hold	VERB
inlawrev-3827	159	6	that	that	SCONJ
inlawrev-3827	159	7	businesses	business	NOUN
inlawrev-3827	159	8	could	could	AUX
inlawrev-3827	159	9	not	not	PART
inlawrev-3827	159	10	remove	remove	VERB
inlawrev-3827	159	11	selected	select	VERB
inlawrev-3827	159	12	pieces	piece	NOUN
inlawrev-3827	159	13	of	of	ADP
inlawrev-3827	159	14	income	income	NOUN
inlawrev-3827	159	15	earned	earn	VERB
inlawrev-3827	159	16	by	by	ADP
inlawrev-3827	159	17	a	a	DET
inlawrev-3827	159	18	unitary	unitary	ADJ
inlawrev-3827	159	19	business	business	NOUN
inlawrev-3827	159	20	enterprise	enterprise	NOUN
inlawrev-3827	159	21	outside	outside	ADP
inlawrev-3827	159	22	the	the	DET
inlawrev-3827	159	23	state	state	NOUN
inlawrev-3827	159	24	from	from	ADP
inlawrev-3827	159	25	the	the	DET
inlawrev-3827	159	26	apportionable	apportionable	ADJ
inlawrev-3827	159	27	tax	tax	NOUN
inlawrev-3827	159	28	base	base	NOUN
inlawrev-3827	159	29	of	of	ADP
inlawrev-3827	159	30	a	a	DET
inlawrev-3827	159	31	state	state	NOUN
inlawrev-3827	159	32	in	in	ADP
inlawrev-3827	159	33	which	which	PRON
inlawrev-3827	159	34	the	the	DET
inlawrev-3827	159	35	unitary	unitary	ADJ
inlawrev-3827	159	36	business	business	NOUN
inlawrev-3827	159	37	has	have	VERB
inlawrev-3827	159	38	sufficient	sufficient	ADJ
inlawrev-3827	159	39	activity	activity	NOUN
inlawrev-3827	159	40	to	to	PART
inlawrev-3827	159	41	support	support	VERB
inlawrev-3827	159	42	nexus	nexus	NOUN
inlawrev-3827	159	43	.	.	PUNCT
inlawrev-3827	160	1	"^^	"^^	PROPN
inlawrev-3827	160	2	since	since	SCONJ
inlawrev-3827	160	3	the	the	DET
inlawrev-3827	160	4	indiana	indiana	PROPN
inlawrev-3827	160	5	statute	statute	PROPN
inlawrev-3827	160	6	no	no	ADV
inlawrev-3827	160	7	longer	long	ADV
inlawrev-3827	160	8	relies	rely	VERB
inlawrev-3827	160	9	on	on	ADP
inlawrev-3827	160	10	the	the	DET
inlawrev-3827	160	11	unitary	unitary	ADJ
inlawrev-3827	160	12	business	business	NOUN
inlawrev-3827	160	13	concept	concept	NOUN
inlawrev-3827	160	14	,	,	PUNCT
inlawrev-3827	160	15	as	as	SCONJ
inlawrev-3827	160	16	established	establish	VERB
inlawrev-3827	160	17	by	by	ADP
inlawrev-3827	160	18	the	the	DET
inlawrev-3827	160	19	supreme	supreme	PROPN
inlawrev-3827	160	20	court	court	PROPN
inlawrev-3827	160	21	,	,	PUNCT
inlawrev-3827	160	22	to	to	ADP
inlawrev-3827	160	23	tax	tax	VERB
inlawrev-3827	160	24	entities	entity	NOUN
inlawrev-3827	160	25	with	with	ADP
inlawrev-3827	160	26	no	no	DET
inlawrev-3827	160	27	physical	physical	ADJ
inlawrev-3827	160	28	presence	presence	NOUN
inlawrev-3827	160	29	in	in	ADP
inlawrev-3827	160	30	the	the	DET
inlawrev-3827	160	31	state	state	NOUN
inlawrev-3827	160	32	,	,	PUNCT
inlawrev-3827	160	33	the	the	DET
inlawrev-3827	160	34	economic	economic	ADJ
inlawrev-3827	160	35	nexus	nexus	NOUN
inlawrev-3827	160	36	concept	concept	NOUN
inlawrev-3827	160	37	inherent	inherent	ADJ
inlawrev-3827	160	38	in	in	ADP
inlawrev-3827	160	39	the	the	DET
inlawrev-3827	160	40	statute	statute	NOUN
inlawrev-3827	160	41	's	's	PART
inlawrev-3827	160	42	definition	definition	NOUN
inlawrev-3827	160	43	of	of	ADP
inlawrev-3827	160	44	transacting	transact	VERB
inlawrev-3827	160	45	business	business	NOUN
inlawrev-3827	160	46	in	in	ADP
inlawrev-3827	160	47	indiana	indiana	PROPN
inlawrev-3827	160	48	will	will	AUX
inlawrev-3827	160	49	trigger	trigger	VERB
inlawrev-3827	160	50	conflict	conflict	NOUN
inlawrev-3827	160	51	as	as	ADP
inlawrev-3827	160	52	to	to	ADP
inlawrev-3827	160	53	the	the	DET
inlawrev-3827	160	54	constitutionality	constitutionality	NOUN
inlawrev-3827	160	55	of	of	ADP
inlawrev-3827	160	56	taxing	tax	VERB
inlawrev-3827	160	57	those	those	DET
inlawrev-3827	160	58	45	45	NUM
inlawrev-3827	160	59	.	.	PUNCT
inlawrev-3827	161	1	ind	ind	PROPN
inlawrev-3827	161	2	.	.	PUNCT
inlawrev-3827	162	1	code	code	PROPN
inlawrev-3827	162	2	§	§	PROPN
inlawrev-3827	162	3	6	6	NUM
inlawrev-3827	162	4	-	-	SYM
inlawrev-3827	162	5	5.5	5.5	NUM
inlawrev-3827	162	6	-	-	PUNCT
inlawrev-3827	162	7	l-18(a	l-18(a	NOUN
inlawrev-3827	162	8	)	)	PUNCT
inlawrev-3827	162	9	(	(	PUNCT
inlawrev-3827	162	10	2006	2006	NUM
inlawrev-3827	162	11	)	)	PUNCT
inlawrev-3827	162	12	.	.	PUNCT
inlawrev-3827	163	1	46	46	NUM
inlawrev-3827	163	2	.	.	PUNCT
inlawrev-3827	164	1	one	one	NUM
inlawrev-3827	164	2	such	such	ADJ
inlawrev-3827	164	3	credit	credit	NOUN
inlawrev-3827	164	4	card	card	NOUN
inlawrev-3827	164	5	company	company	NOUN
inlawrev-3827	164	6	has	have	AUX
inlawrev-3827	164	7	filed	file	VERB
inlawrev-3827	164	8	an	an	DET
inlawrev-3827	164	9	appeal	appeal	NOUN
inlawrev-3827	164	10	with	with	ADP
inlawrev-3827	164	11	the	the	DET
inlawrev-3827	164	12	tax	tax	NOUN
inlawrev-3827	164	13	court	court	NOUN
inlawrev-3827	164	14	challenging	challenge	VERB
inlawrev-3827	164	15	the	the	DET
inlawrev-3827	164	16	economic	economic	ADJ
inlawrev-3827	164	17	nexus	nexus	NOUN
inlawrev-3827	164	18	provisions	provision	NOUN
inlawrev-3827	164	19	of	of	ADP
inlawrev-3827	164	20	the	the	DET
inlawrev-3827	164	21	statute	statute	NOUN
inlawrev-3827	164	22	as	as	ADP
inlawrev-3827	164	23	of	of	ADP
inlawrev-3827	164	24	the	the	DET
inlawrev-3827	164	25	writing	writing	NOUN
inlawrev-3827	164	26	of	of	ADP
inlawrev-3827	164	27	this	this	DET
inlawrev-3827	164	28	note	note	NOUN
inlawrev-3827	164	29	.	.	PUNCT
inlawrev-3827	165	1	mbna	mbna	PROPN
inlawrev-3827	165	2	am	am	PROPN
inlawrev-3827	165	3	.	.	PUNCT
inlawrev-3827	166	1	bank	bank	PROPN
inlawrev-3827	166	2	,	,	PUNCT
inlawrev-3827	166	3	n.a	n.a	PROPN
inlawrev-3827	166	4	.	.	PROPN
inlawrev-3827	166	5	8l	8l	PROPN
inlawrev-3827	166	6	affiliates	affiliate	NOUN
inlawrev-3827	166	7	v.	v.	ADP
inlawrev-3827	166	8	ind	ind	PROPN
inlawrev-3827	166	9	.	.	PUNCT
inlawrev-3827	167	1	dep't	dep't	NOUN
inlawrev-3827	167	2	of	of	ADP
inlawrev-3827	167	3	state	state	NOUN
inlawrev-3827	167	4	revenue	revenue	NOUN
inlawrev-3827	167	5	,	,	PUNCT
inlawrev-3827	167	6	no	no	INTJ
inlawrev-3827	167	7	.	.	NOUN
inlawrev-3827	167	8	49t10	49t10	NUM
inlawrev-3827	167	9	-	-	PUNCT
inlawrev-3827	167	10	0506	0506	NUM
inlawrev-3827	167	11	-	-	PUNCT
inlawrev-3827	167	12	ta-53	ta-53	NOUN
inlawrev-3827	167	13	,	,	PUNCT
inlawrev-3827	167	14	case	case	NOUN
inlawrev-3827	167	15	docketed	docket	VERB
inlawrev-3827	167	16	(	(	PUNCT
inlawrev-3827	167	17	ind	ind	NOUN
inlawrev-3827	167	18	.	.	PUNCT
inlawrev-3827	168	1	tax	tax	PROPN
inlawrev-3827	169	1	ct	ct	PROPN
inlawrev-3827	169	2	.	.	PROPN
inlawrev-3827	169	3	,	,	PUNCT
inlawrev-3827	169	4	june	june	PROPN
inlawrev-3827	169	5	30	30	NUM
inlawrev-3827	169	6	,	,	PUNCT
inlawrev-3827	169	7	2005	2005	NUM
inlawrev-3827	169	8	)	)	PUNCT
inlawrev-3827	169	9	.	.	PUNCT
inlawrev-3827	170	1	however	however	ADV
inlawrev-3827	170	2	,	,	PUNCT
inlawrev-3827	170	3	even	even	ADV
inlawrev-3827	170	4	this	this	DET
inlawrev-3827	170	5	institution	institution	NOUN
inlawrev-3827	170	6	has	have	VERB
inlawrev-3827	170	7	independent	independent	ADJ
inlawrev-3827	170	8	contractors	contractor	NOUN
inlawrev-3827	170	9	in	in	ADP
inlawrev-3827	170	10	the	the	DET
inlawrev-3827	170	11	state	state	NOUN
inlawrev-3827	170	12	.	.	PUNCT
inlawrev-3827	171	1	this	this	DET
inlawrev-3827	171	2	company	company	NOUN
inlawrev-3827	171	3	contracts	contract	VERB
inlawrev-3827	171	4	with	with	ADP
inlawrev-3827	171	5	organizations	organization	NOUN
inlawrev-3827	171	6	,	,	PUNCT
inlawrev-3827	171	7	such	such	ADJ
inlawrev-3827	171	8	as	as	ADP
inlawrev-3827	171	9	universities	university	NOUN
inlawrev-3827	171	10	,	,	PUNCT
inlawrev-3827	171	11	to	to	ADP
inlawrev-3827	171	12	market	market	NOUN
inlawrev-3827	171	13	credit	credit	NOUN
inlawrev-3827	171	14	cards	card	NOUN
inlawrev-3827	171	15	in	in	ADP
inlawrev-3827	171	16	the	the	DET
inlawrev-3827	171	17	state	state	NOUN
inlawrev-3827	171	18	with	with	ADP
inlawrev-3827	171	19	the	the	DET
inlawrev-3827	171	20	organization	organization	NOUN
inlawrev-3827	171	21	's	's	PART
inlawrev-3827	171	22	logo	logo	NOUN
inlawrev-3827	171	23	on	on	ADP
inlawrev-3827	171	24	the	the	DET
inlawrev-3827	171	25	card	card	NOUN
inlawrev-3827	171	26	in	in	ADP
inlawrev-3827	171	27	return	return	NOUN
inlawrev-3827	171	28	for	for	ADP
inlawrev-3827	171	29	a	a	DET
inlawrev-3827	171	30	percentage	percentage	NOUN
inlawrev-3827	171	31	of	of	ADP
inlawrev-3827	171	32	the	the	DET
inlawrev-3827	171	33	card	card	NOUN
inlawrev-3827	171	34	's	's	PART
inlawrev-3827	171	35	receipts	receipt	NOUN
inlawrev-3827	171	36	.	.	PUNCT
inlawrev-3827	172	1	these	these	DET
inlawrev-3827	172	2	organizations	organization	NOUN
inlawrev-3827	172	3	provide	provide	VERB
inlawrev-3827	172	4	applications	application	NOUN
inlawrev-3827	172	5	and	and	CCONJ
inlawrev-3827	172	6	sometimes	sometimes	ADV
inlawrev-3827	172	7	offer	offer	VERB
inlawrev-3827	172	8	promotional	promotional	ADJ
inlawrev-3827	172	9	incentives	incentive	NOUN
inlawrev-3827	172	10	to	to	PART
inlawrev-3827	172	11	induce	induce	VERB
inlawrev-3827	172	12	customers	customer	NOUN
inlawrev-3827	172	13	in	in	ADP
inlawrev-3827	172	14	indiana	indiana	PROPN
inlawrev-3827	172	15	to	to	PART
inlawrev-3827	172	16	sign	sign	VERB
inlawrev-3827	172	17	up	up	ADP
inlawrev-3827	172	18	for	for	ADP
inlawrev-3827	172	19	the	the	DET
inlawrev-3827	172	20	card	card	NOUN
inlawrev-3827	172	21	.	.	PUNCT
inlawrev-3827	173	1	47	47	NUM
inlawrev-3827	173	2	.	.	PUNCT
inlawrev-3827	174	1	ind	ind	PROPN
inlawrev-3827	174	2	.	.	PUNCT
inlawrev-3827	175	1	code	code	PROPN
inlawrev-3827	175	2	§	§	PROPN
inlawrev-3827	175	3	6	6	NUM
inlawrev-3827	175	4	-	-	SYM
inlawrev-3827	175	5	5.5	5.5	NUM
inlawrev-3827	175	6	-	-	PUNCT
inlawrev-3827	175	7	l-18(a	l-18(a	NOUN
inlawrev-3827	175	8	)	)	PUNCT
inlawrev-3827	175	9	(	(	PUNCT
inlawrev-3827	175	10	2006	2006	NUM
inlawrev-3827	175	11	)	)	PUNCT
inlawrev-3827	175	12	.	.	PUNCT
inlawrev-3827	176	1	48	48	NUM
inlawrev-3827	176	2	.	.	PUNCT
inlawrev-3827	177	1	this	this	PRON
inlawrev-3827	177	2	is	be	AUX
inlawrev-3827	177	3	particularly	particularly	ADV
inlawrev-3827	177	4	so	so	ADV
inlawrev-3827	177	5	in	in	ADP
inlawrev-3827	177	6	light	light	NOUN
inlawrev-3827	177	7	of	of	ADP
inlawrev-3827	177	8	the	the	DET
inlawrev-3827	177	9	tennessee	tennessee	PROPN
inlawrev-3827	177	10	court	court	NOUN
inlawrev-3827	177	11	's	's	PART
inlawrev-3827	177	12	refusal	refusal	NOUN
inlawrev-3827	177	13	to	to	PART
inlawrev-3827	177	14	uphold	uphold	VERB
inlawrev-3827	177	15	the	the	DET
inlawrev-3827	177	16	taxation	taxation	NOUN
inlawrev-3827	177	17	of	of	ADP
inlawrev-3827	177	18	a	a	DET
inlawrev-3827	177	19	credit	credit	NOUN
inlawrev-3827	177	20	card	card	NOUN
inlawrev-3827	177	21	business	business	NOUN
inlawrev-3827	177	22	based	base	VERB
inlawrev-3827	177	23	solely	solely	ADV
inlawrev-3827	177	24	on	on	ADP
inlawrev-3827	177	25	economic	economic	ADJ
inlawrev-3827	177	26	nexus	nexus	NOUN
inlawrev-3827	177	27	under	under	ADP
inlawrev-3827	177	28	a	a	DET
inlawrev-3827	177	29	substantially	substantially	ADV
inlawrev-3827	177	30	similar	similar	ADJ
inlawrev-3827	177	31	statute	statute	NOUN
inlawrev-3827	177	32	passed	pass	VERB
inlawrev-3827	177	33	by	by	ADP
inlawrev-3827	177	34	its	its	PRON
inlawrev-3827	177	35	legislature	legislature	NOUN
inlawrev-3827	177	36	.	.	PUNCT
inlawrev-3827	178	1	see	see	VERB
inlawrev-3827	178	2	supra	supra	PROPN
inlawrev-3827	178	3	note	note	PROPN
inlawrev-3827	178	4	33	33	NUM
inlawrev-3827	178	5	;	;	PUNCT
inlawrev-3827	178	6	see	see	VERB
inlawrev-3827	178	7	also	also	ADV
inlawrev-3827	178	8	infra	infra	VERB
inlawrev-3827	178	9	part	part	NOUN
inlawrev-3827	178	10	ii.c	ii.c	NOUN
inlawrev-3827	178	11	.	.	PUNCT
inlawrev-3827	179	1	49	49	NUM
inlawrev-3827	179	2	.	.	PUNCT
inlawrev-3827	180	1	see	see	VERB
inlawrev-3827	180	2	,	,	PUNCT
inlawrev-3827	180	3	e.g.	e.g.	ADV
inlawrev-3827	180	4	,	,	PUNCT
inlawrev-3827	180	5	container	container	PROPN
inlawrev-3827	180	6	corp	corp	PROPN
inlawrev-3827	180	7	.	.	PROPN
inlawrev-3827	180	8	ofam	ofam	PROPN
inlawrev-3827	180	9	.	.	PUNCT
inlawrev-3827	181	1	v.	v.	ADP
inlawrev-3827	181	2	franchise	franchise	PROPN
inlawrev-3827	181	3	tax	tax	PROPN
inlawrev-3827	181	4	bd	bd	PROPN
inlawrev-3827	181	5	.	.	PROPN
inlawrev-3827	181	6	,	,	PUNCT
inlawrev-3827	181	7	463	463	NUM
inlawrev-3827	181	8	u.s	u.s	PROPN
inlawrev-3827	181	9	.	.	PROPN
inlawrev-3827	181	10	159	159	NUM
inlawrev-3827	181	11	(	(	PUNCT
inlawrev-3827	181	12	1983	1983	NUM
inlawrev-3827	181	13	)	)	PUNCT
inlawrev-3827	181	14	;	;	PUNCT
inlawrev-3827	181	15	exxon	exxon	PROPN
inlawrev-3827	181	16	corp	corp	PROPN
inlawrev-3827	181	17	.	.	PROPN
inlawrev-3827	182	1	v.	v.	PROPN
inlawrev-3827	182	2	wise	wise	ADJ
inlawrev-3827	182	3	.	.	PUNCT
inlawrev-3827	183	1	dep't	dep't	NOUN
inlawrev-3827	183	2	of	of	ADP
inlawrev-3827	183	3	revenue	revenue	NOUN
inlawrev-3827	183	4	,	,	PUNCT
inlawrev-3827	183	5	447	447	NUM
inlawrev-3827	183	6	u.s	u.s	PROPN
inlawrev-3827	183	7	.	.	PROPN
inlawrev-3827	183	8	207	207	NUM
inlawrev-3827	183	9	(	(	PUNCT
inlawrev-3827	183	10	1980	1980	NUM
inlawrev-3827	183	11	)	)	PUNCT
inlawrev-3827	183	12	;	;	PUNCT
inlawrev-3827	183	13	mobile	mobile	PROPN
inlawrev-3827	183	14	oil	oil	PROPN
inlawrev-3827	183	15	corp	corp	PROPN
inlawrev-3827	183	16	.	.	PROPN
inlawrev-3827	184	1	v.	v.	ADP
inlawrev-3827	184	2	comm'r	comm'r	NOUN
inlawrev-3827	184	3	of	of	ADP
inlawrev-3827	184	4	taxes	taxis	NOUN
inlawrev-3827	184	5	of	of	ADP
inlawrev-3827	184	6	vt	vt	PROPN
inlawrev-3827	184	7	.	.	PROPN
inlawrev-3827	184	8	,	,	PUNCT
inlawrev-3827	184	9	445	445	NUM
inlawrev-3827	185	1	u.s	u.s	PROPN
inlawrev-3827	185	2	.	.	PROPN
inlawrev-3827	185	3	425(1980	425(1980	NUM
inlawrev-3827	185	4	)	)	PUNCT
inlawrev-3827	185	5	.	.	PUNCT
inlawrev-3827	186	1	592	592	NUM
inlawrev-3827	186	2	indiana	indiana	PROPN
inlawrev-3827	186	3	law	law	PROPN
inlawrev-3827	186	4	review	review	NOUN
inlawrev-3827	186	5	[	[	X
inlawrev-3827	186	6	vol	vol	NOUN
inlawrev-3827	186	7	.	.	PUNCT
inlawrev-3827	186	8	40:585	40:585	NUM
inlawrev-3827	186	9	entities	entity	NOUN
inlawrev-3827	186	10	included	include	VERB
inlawrev-3827	186	11	in	in	ADP
inlawrev-3827	186	12	the	the	DET
inlawrev-3827	186	13	indiana	indiana	PROPN
inlawrev-3827	186	14	unitary	unitary	ADJ
inlawrev-3827	186	15	group	group	NOUN
inlawrev-3827	186	16	that	that	PRON
inlawrev-3827	186	17	do	do	AUX
inlawrev-3827	186	18	not	not	PART
inlawrev-3827	186	19	have	have	VERB
inlawrev-3827	186	20	a	a	DET
inlawrev-3827	186	21	physical	physical	ADJ
inlawrev-3827	186	22	presence	presence	NOUN
inlawrev-3827	186	23	in	in	ADP
inlawrev-3827	186	24	the	the	DET
inlawrev-3827	186	25	state	state	NOUN
inlawrev-3827	186	26	.	.	PUNCT
inlawrev-3827	187	1	the	the	DET
inlawrev-3827	187	2	supreme	supreme	PROPN
inlawrev-3827	187	3	court	court	PROPN
inlawrev-3827	187	4	has	have	VERB
inlawrev-3827	187	5	yet	yet	ADV
inlawrev-3827	187	6	to	to	PART
inlawrev-3827	187	7	decide	decide	VERB
inlawrev-3827	187	8	the	the	DET
inlawrev-3827	187	9	constitutional	constitutional	ADJ
inlawrev-3827	187	10	viability	viability	NOUN
inlawrev-3827	187	11	of	of	ADP
inlawrev-3827	187	12	the	the	DET
inlawrev-3827	187	13	imposition	imposition	NOUN
inlawrev-3827	187	14	of	of	ADP
inlawrev-3827	187	15	state	state	NOUN
inlawrev-3827	187	16	taxes	taxis	NOUN
inlawrev-3827	187	17	,	,	PUNCT
inlawrev-3827	187	18	other	other	ADJ
inlawrev-3827	187	19	than	than	ADP
inlawrev-3827	187	20	sales	sale	NOUN
inlawrev-3827	187	21	tax	tax	NOUN
inlawrev-3827	187	22	,	,	PUNCT
inlawrev-3827	187	23	on	on	ADP
inlawrev-3827	187	24	entities	entity	NOUN
inlawrev-3827	187	25	conducting	conduct	VERB
inlawrev-3827	187	26	business	business	NOUN
inlawrev-3827	187	27	in	in	ADP
inlawrev-3827	187	28	interstate	interstate	ADJ
inlawrev-3827	187	29	commerce	commerce	NOUN
inlawrev-3827	187	30	that	that	PRON
inlawrev-3827	187	31	have	have	VERB
inlawrev-3827	187	32	no	no	DET
inlawrev-3827	187	33	physical	physical	ADJ
inlawrev-3827	187	34	presence	presence	NOUN
inlawrev-3827	187	35	in	in	ADP
inlawrev-3827	187	36	the	the	DET
inlawrev-3827	187	37	taxing	tax	VERB
inlawrev-3827	187	38	state	state	NOUN
inlawrev-3827	187	39	.	.	PUNCT
inlawrev-3827	187	40	^^	^^	PUNCT
inlawrev-3827	188	1	likewise	likewise	ADV
inlawrev-3827	188	2	,	,	PUNCT
inlawrev-3827	188	3	congress	congress	PROPN
inlawrev-3827	188	4	's	's	PART
inlawrev-3827	188	5	only	only	ADJ
inlawrev-3827	188	6	guidance	guidance	NOUN
inlawrev-3827	188	7	with	with	ADP
inlawrev-3827	188	8	respect	respect	NOUN
inlawrev-3827	188	9	to	to	ADP
inlawrev-3827	188	10	the	the	DET
inlawrev-3827	188	11	taxation	taxation	NOUN
inlawrev-3827	188	12	of	of	ADP
inlawrev-3827	188	13	business	business	NOUN
inlawrev-3827	188	14	conducted	conduct	VERB
inlawrev-3827	188	15	in	in	ADP
inlawrev-3827	188	16	interstate	interstate	ADJ
inlawrev-3827	188	17	commerce	commerce	NOUN
inlawrev-3827	188	18	is	be	AUX
inlawrev-3827	188	19	a	a	DET
inlawrev-3827	188	20	prohibition	prohibition	NOUN
inlawrev-3827	188	21	against	against	ADP
inlawrev-3827	188	22	imposing	impose	VERB
inlawrev-3827	188	23	a	a	DET
inlawrev-3827	188	24	tax	tax	NOUN
inlawrev-3827	188	25	on	on	ADP
inlawrev-3827	188	26	the	the	DET
inlawrev-3827	188	27	sale	sale	NOUN
inlawrev-3827	188	28	of	of	ADP
inlawrev-3827	188	29	tangible	tangible	ADJ
inlawrev-3827	188	30	goods	good	NOUN
inlawrev-3827	188	31	in	in	ADP
inlawrev-3827	188	32	interstate	interstate	ADJ
inlawrev-3827	188	33	commerce	commerce	NOUN
inlawrev-3827	188	34	where	where	SCONJ
inlawrev-3827	188	35	the	the	DET
inlawrev-3827	188	36	business	business	NOUN
inlawrev-3827	188	37	has	have	AUX
inlawrev-3827	188	38	not	not	PART
inlawrev-3827	188	39	exceeded	exceed	VERB
inlawrev-3827	188	40	mere	mere	ADJ
inlawrev-3827	188	41	solicitation	solicitation	NOUN
inlawrev-3827	188	42	in	in	ADP
inlawrev-3827	188	43	the	the	DET
inlawrev-3827	188	44	taxing	tax	VERB
inlawrev-3827	188	45	state.^^	state.^^	PUNCT
inlawrev-3827	189	1	it	it	PRON
inlawrev-3827	189	2	is	be	AUX
inlawrev-3827	189	3	against	against	ADP
inlawrev-3827	189	4	this	this	DET
inlawrev-3827	189	5	backdrop	backdrop	NOUN
inlawrev-3827	189	6	that	that	SCONJ
inlawrev-3827	189	7	conflict	conflict	NOUN
inlawrev-3827	189	8	has	have	AUX
inlawrev-3827	189	9	emerged	emerge	VERB
inlawrev-3827	189	10	among	among	ADP
inlawrev-3827	189	11	corporate	corporate	ADJ
inlawrev-3827	189	12	america	america	PROPN
inlawrev-3827	189	13	,	,	PUNCT
inlawrev-3827	189	14	tax	tax	NOUN
inlawrev-3827	189	15	planners	planner	NOUN
inlawrev-3827	189	16	,	,	PUNCT
inlawrev-3827	189	17	states	state	NOUN
inlawrev-3827	189	18	,	,	PUNCT
inlawrev-3827	189	19	and	and	CCONJ
inlawrev-3827	189	20	even	even	ADV
inlawrev-3827	189	21	academia	academia	VERB
inlawrev-3827	189	22	as	as	ADP
inlawrev-3827	189	23	to	to	ADP
inlawrev-3827	189	24	whether	whether	SCONJ
inlawrev-3827	189	25	"	"	PUNCT
inlawrev-3827	189	26	physical	physical	ADJ
inlawrev-3827	189	27	presence	presence	NOUN
inlawrev-3827	189	28	"	"	PUNCT
inlawrev-3827	189	29	or	or	CCONJ
inlawrev-3827	189	30	"	"	PUNCT
inlawrev-3827	189	31	economic	economic	ADJ
inlawrev-3827	189	32	nexus	nexus	NOUN
inlawrev-3827	189	33	"	"	PUNCT
inlawrev-3827	189	34	is	be	AUX
inlawrev-3827	189	35	the	the	DET
inlawrev-3827	189	36	proper	proper	ADJ
inlawrev-3827	189	37	measure	measure	NOUN
inlawrev-3827	189	38	to	to	PART
inlawrev-3827	189	39	determine	determine	VERB
inlawrev-3827	189	40	the	the	DET
inlawrev-3827	189	41	circumstances	circumstance	NOUN
inlawrev-3827	189	42	under	under	ADP
inlawrev-3827	189	43	which	which	PRON
inlawrev-3827	189	44	a	a	DET
inlawrev-3827	189	45	state	state	NOUN
inlawrev-3827	189	46	can	can	AUX
inlawrev-3827	189	47	constitutionally	constitutionally	ADV
inlawrev-3827	189	48	impose	impose	VERB
inlawrev-3827	189	49	taxes	taxis	NOUN
inlawrev-3827	189	50	based	base	VERB
inlawrev-3827	189	51	on	on	ADP
inlawrev-3827	189	52	income	income	NOUN
inlawrev-3827	189	53	.	.	PUNCT
inlawrev-3827	190	1	a.	a.	NOUN
inlawrev-3827	190	2	origin	origin	NOUN
inlawrev-3827	190	3	of	of	ADP
inlawrev-3827	190	4	the	the	DET
inlawrev-3827	190	5	physical	physical	ADJ
inlawrev-3827	190	6	presence	presence	NOUN
inlawrev-3827	190	7	standard	standard	NOUN
inlawrev-3827	190	8	the	the	DET
inlawrev-3827	190	9	1992	1992	NUM
inlawrev-3827	190	10	supreme	supreme	PROPN
inlawrev-3827	190	11	court	court	PROPN
inlawrev-3827	190	12	decision	decision	NOUN
inlawrev-3827	190	13	in	in	ADP
inlawrev-3827	190	14	quill	quill	NOUN
inlawrev-3827	190	15	v.	v.	CCONJ
inlawrev-3827	190	16	north	north	PROPN
inlawrev-3827	190	17	dakota^^	dakota^^	NOUN
inlawrev-3827	190	18	is	be	AUX
inlawrev-3827	190	19	cited	cite	VERB
inlawrev-3827	190	20	as	as	ADP
inlawrev-3827	190	21	the	the	DET
inlawrev-3827	190	22	starting	starting	NOUN
inlawrev-3827	190	23	point	point	NOUN
inlawrev-3827	190	24	to	to	PART
inlawrev-3827	190	25	resolve	resolve	VERB
inlawrev-3827	190	26	the	the	DET
inlawrev-3827	190	27	quagmire	quagmire	NOUN
inlawrev-3827	190	28	that	that	PRON
inlawrev-3827	190	29	has	have	AUX
inlawrev-3827	190	30	developed	develop	VERB
inlawrev-3827	190	31	in	in	ADP
inlawrev-3827	190	32	state	state	NOUN
inlawrev-3827	190	33	taxation	taxation	NOUN
inlawrev-3827	190	34	by	by	ADP
inlawrev-3827	190	35	proponents	proponent	NOUN
inlawrev-3827	190	36	of	of	ADP
inlawrev-3827	190	37	both	both	CCONJ
inlawrev-3827	190	38	the	the	DET
inlawrev-3827	190	39	economic	economic	ADJ
inlawrev-3827	190	40	nexus	nexus	NOUN
inlawrev-3827	190	41	approach	approach	NOUN
inlawrev-3827	190	42	and	and	CCONJ
inlawrev-3827	190	43	the	the	DET
inlawrev-3827	190	44	physical	physical	ADJ
inlawrev-3827	190	45	presence	presence	NOUN
inlawrev-3827	190	46	test	test	NOUN
inlawrev-3827	190	47	.	.	PUNCT
inlawrev-3827	191	1	quill	quill	PROPN
inlawrev-3827	191	2	was	be	AUX
inlawrev-3827	191	3	a	a	DET
inlawrev-3827	191	4	business	business	NOUN
inlawrev-3827	191	5	that	that	PRON
inlawrev-3827	191	6	sold	sell	VERB
inlawrev-3827	191	7	office	office	NOUN
inlawrev-3827	191	8	supplies	supply	NOUN
inlawrev-3827	191	9	by	by	ADP
inlawrev-3827	191	10	mail	mail	NOUN
inlawrev-3827	191	11	order.^^	order.^^	NOUN
inlawrev-3827	191	12	quill	quill	PROPN
inlawrev-3827	191	13	had	have	VERB
inlawrev-3827	191	14	a	a	DET
inlawrev-3827	191	15	significant	significant	ADJ
inlawrev-3827	191	16	amount	amount	NOUN
inlawrev-3827	191	17	of	of	ADP
inlawrev-3827	191	18	sales	sale	NOUN
inlawrev-3827	191	19	in	in	ADP
inlawrev-3827	191	20	north	north	PROPN
inlawrev-3827	191	21	dakota	dakota	PROPN
inlawrev-3827	191	22	,	,	PUNCT
inlawrev-3827	191	23	but	but	CCONJ
inlawrev-3827	191	24	had	have	VERB
inlawrev-3827	191	25	no	no	DET
inlawrev-3827	191	26	office	office	NOUN
inlawrev-3827	191	27	,	,	PUNCT
inlawrev-3827	191	28	employees	employee	NOUN
inlawrev-3827	191	29	or	or	CCONJ
inlawrev-3827	191	30	other	other	ADJ
inlawrev-3827	191	31	physical	physical	ADJ
inlawrev-3827	191	32	presence	presence	NOUN
inlawrev-3827	191	33	in	in	ADP
inlawrev-3827	191	34	the	the	DET
inlawrev-3827	191	35	state.^"^	state.^"^	PROPN
inlawrev-3827	191	36	north	north	PROPN
inlawrev-3827	191	37	dakota	dakota	PROPN
inlawrev-3827	191	38	sought	seek	VERB
inlawrev-3827	191	39	to	to	PART
inlawrev-3827	191	40	require	require	VERB
inlawrev-3827	191	41	quill	quill	NOUN
inlawrev-3827	191	42	to	to	PART
inlawrev-3827	191	43	collect	collect	VERB
inlawrev-3827	191	44	the	the	DET
inlawrev-3827	191	45	state	state	NOUN
inlawrev-3827	191	46	's	's	PART
inlawrev-3827	191	47	use	use	NOUN
inlawrev-3827	191	48	tax	tax	NOUN
inlawrev-3827	191	49	on	on	ADP
inlawrev-3827	191	50	sales	sale	NOUN
inlawrev-3827	191	51	to	to	ADP
inlawrev-3827	191	52	customers	customer	NOUN
inlawrev-3827	191	53	in	in	ADP
inlawrev-3827	191	54	the	the	DET
inlawrev-3827	191	55	state.^^	state.^^	NOUN
inlawrev-3827	192	1	the	the	DET
inlawrev-3827	192	2	court	court	NOUN
inlawrev-3827	192	3	found	find	VERB
inlawrev-3827	192	4	that	that	SCONJ
inlawrev-3827	192	5	quill	quill	NOUN
inlawrev-3827	192	6	did	do	AUX
inlawrev-3827	192	7	not	not	PART
inlawrev-3827	192	8	have	have	VERB
inlawrev-3827	192	9	nexus	nexus	NOUN
inlawrev-3827	192	10	in	in	ADP
inlawrev-3827	192	11	north	north	PROPN
inlawrev-3827	192	12	dakota	dakota	PROPN
inlawrev-3827	192	13	for	for	ADP
inlawrev-3827	192	14	the	the	DET
inlawrev-3827	192	15	purpose	purpose	NOUN
inlawrev-3827	192	16	of	of	ADP
inlawrev-3827	192	17	requiring	require	VERB
inlawrev-3827	192	18	quill	quill	NOUN
inlawrev-3827	192	19	to	to	PART
inlawrev-3827	192	20	collect	collect	VERB
inlawrev-3827	192	21	the	the	DET
inlawrev-3827	192	22	tax.^^	tax.^^	PROPN
inlawrev-3827	192	23	in	in	ADP
inlawrev-3827	192	24	doing	do	VERB
inlawrev-3827	192	25	so	so	ADV
inlawrev-3827	192	26	,	,	PUNCT
inlawrev-3827	192	27	the	the	DET
inlawrev-3827	192	28	supreme	supreme	PROPN
inlawrev-3827	192	29	court	court	PROPN
inlawrev-3827	192	30	reaffirmed	reaffirm	VERB
inlawrev-3827	192	31	the	the	DET
inlawrev-3827	192	32	use	use	NOUN
inlawrev-3827	192	33	of	of	ADP
inlawrev-3827	192	34	a	a	DET
inlawrev-3827	192	35	bright	bright	ADJ
inlawrev-3827	192	36	line	line	NOUN
inlawrev-3827	192	37	"	"	PUNCT
inlawrev-3827	192	38	physical	physical	ADJ
inlawrev-3827	192	39	presence	presence	NOUN
inlawrev-3827	192	40	"	"	PUNCT
inlawrev-3827	192	41	test	test	NOUN
inlawrev-3827	192	42	to	to	PART
inlawrev-3827	192	43	determine	determine	VERB
inlawrev-3827	192	44	if	if	SCONJ
inlawrev-3827	192	45	a	a	DET
inlawrev-3827	192	46	business	business	NOUN
inlawrev-3827	192	47	'	'	PUNCT
inlawrev-3827	192	48	activities	activity	NOUN
inlawrev-3827	192	49	in	in	ADP
inlawrev-3827	192	50	a	a	DET
inlawrev-3827	192	51	state	state	NOUN
inlawrev-3827	192	52	would	would	AUX
inlawrev-3827	192	53	establish	establish	VERB
inlawrev-3827	192	54	nexus	nexus	NOUN
inlawrev-3827	192	55	for	for	SCONJ
inlawrev-3827	192	56	sales	sale	NOUN
inlawrev-3827	192	57	/	/	SYM
inlawrev-3827	192	58	use	use	NOUN
inlawrev-3827	192	59	tax.^^	tax.^^	PRON
inlawrev-3827	192	60	quill	quill	NOUN
inlawrev-3827	192	61	also	also	ADV
inlawrev-3827	192	62	established	establish	VERB
inlawrev-3827	192	63	that	that	SCONJ
inlawrev-3827	192	64	the	the	DET
inlawrev-3827	192	65	nexus	nexus	NOUN
inlawrev-3827	192	66	requirements	requirement	NOUN
inlawrev-3827	192	67	under	under	ADP
inlawrev-3827	192	68	the	the	DET
inlawrev-3827	192	69	due	due	ADJ
inlawrev-3827	192	70	process	process	NOUN
inlawrev-3827	192	71	clause	clause	NOUN
inlawrev-3827	192	72	and	and	CCONJ
inlawrev-3827	192	73	the	the	DET
inlawrev-3827	192	74	commerce	commerce	NOUN
inlawrev-3827	192	75	clause	clause	NOUN
inlawrev-3827	192	76	were	be	AUX
inlawrev-3827	192	77	not	not	PART
inlawrev-3827	192	78	equivalent	equivalent	ADJ
inlawrev-3827	192	79	because	because	SCONJ
inlawrev-3827	192	80	they	they	PRON
inlawrev-3827	192	81	did	do	AUX
inlawrev-3827	192	82	not	not	PART
inlawrev-3827	192	83	address	address	VERB
inlawrev-3827	192	84	the	the	DET
inlawrev-3827	192	85	same	same	ADJ
inlawrev-3827	192	86	concerns.^^	concerns.^^	NOUN
inlawrev-3827	192	87	due	due	ADJ
inlawrev-3827	192	88	process	process	NOUN
inlawrev-3827	192	89	seeks	seek	VERB
inlawrev-3827	192	90	to	to	PART
inlawrev-3827	192	91	ensure	ensure	VERB
inlawrev-3827	192	92	that	that	SCONJ
inlawrev-3827	192	93	a	a	DET
inlawrev-3827	192	94	business	business	NOUN
inlawrev-3827	192	95	has	have	VERB
inlawrev-3827	192	96	fair	fair	ADJ
inlawrev-3827	192	97	notice	notice	NOUN
inlawrev-3827	192	98	that	that	SCONJ
inlawrev-3827	192	99	a	a	DET
inlawrev-3827	192	100	tax	tax	NOUN
inlawrev-3827	192	101	may	may	AUX
inlawrev-3827	192	102	be	be	AUX
inlawrev-3827	192	103	imposed.^^	imposed.^^	VERB
inlawrev-3827	193	1	it	it	PRON
inlawrev-3827	193	2	is	be	AUX
inlawrev-3827	193	3	based	base	VERB
inlawrev-3827	193	4	on	on	ADP
inlawrev-3827	193	5	the	the	DET
inlawrev-3827	193	6	belief	belief	NOUN
inlawrev-3827	193	7	that	that	SCONJ
inlawrev-3827	193	8	it	it	PRON
inlawrev-3827	193	9	is	be	AUX
inlawrev-3827	193	10	fundamentally	fundamentally	ADV
inlawrev-3827	193	11	unfair	unfair	ADJ
inlawrev-3827	193	12	for	for	ADP
inlawrev-3827	193	13	a	a	DET
inlawrev-3827	193	14	50	50	NUM
inlawrev-3827	193	15	.	.	PUNCT
inlawrev-3827	194	1	quill	quill	PROPN
inlawrev-3827	194	2	corp	corp	PROPN
inlawrev-3827	194	3	.	.	PROPN
inlawrev-3827	194	4	v.	v.	ADP
inlawrev-3827	194	5	north	north	PROPN
inlawrev-3827	194	6	dakota	dakota	PROPN
inlawrev-3827	194	7	,	,	PUNCT
inlawrev-3827	194	8	504	504	NUM
inlawrev-3827	194	9	u.s	u.s	PROPN
inlawrev-3827	194	10	.	.	PROPN
inlawrev-3827	194	11	298	298	NUM
inlawrev-3827	194	12	,	,	PUNCT
inlawrev-3827	194	13	318	318	NUM
inlawrev-3827	194	14	(	(	PUNCT
inlawrev-3827	194	15	1992	1992	NUM
inlawrev-3827	194	16	)	)	PUNCT
inlawrev-3827	194	17	(	(	PUNCT
inlawrev-3827	194	18	declining	decline	VERB
inlawrev-3827	194	19	to	to	PART
inlawrev-3827	194	20	require	require	VERB
inlawrev-3827	194	21	physical	physical	ADJ
inlawrev-3827	194	22	presence	presence	NOUN
inlawrev-3827	194	23	to	to	PART
inlawrev-3827	194	24	establish	establish	VERB
inlawrev-3827	194	25	nexus	nexus	NOUN
inlawrev-3827	194	26	for	for	ADP
inlawrev-3827	194	27	taxes	taxis	NOUN
inlawrev-3827	194	28	other	other	ADJ
inlawrev-3827	194	29	than	than	ADP
inlawrev-3827	194	30	sales	sale	NOUN
inlawrev-3827	194	31	taxes	taxis	NOUN
inlawrev-3827	194	32	)	)	PUNCT
inlawrev-3827	194	33	.	.	PUNCT
inlawrev-3827	195	1	51	51	NUM
inlawrev-3827	195	2	.	.	NUM
inlawrev-3827	195	3	15u.s.c.§381	15u.s.c.§381	NUM
inlawrev-3827	195	4	(	(	PUNCT
inlawrev-3827	195	5	2000	2000	NUM
inlawrev-3827	195	6	)	)	PUNCT
inlawrev-3827	195	7	provides	provide	VERB
inlawrev-3827	195	8	that	that	SCONJ
inlawrev-3827	195	9	a	a	DET
inlawrev-3827	195	10	state	state	NOUN
inlawrev-3827	195	11	may	may	AUX
inlawrev-3827	195	12	not	not	PART
inlawrev-3827	195	13	impose	impose	VERB
inlawrev-3827	195	14	a	a	DET
inlawrev-3827	195	15	net	net	ADJ
inlawrev-3827	195	16	income	income	NOUN
inlawrev-3827	195	17	tax	tax	NOUN
inlawrev-3827	195	18	on	on	ADP
inlawrev-3827	195	19	a	a	DET
inlawrev-3827	195	20	person	person	NOUN
inlawrev-3827	195	21	whose	whose	DET
inlawrev-3827	195	22	only	only	ADJ
inlawrev-3827	195	23	business	business	NOUN
inlawrev-3827	195	24	activity	activity	NOUN
inlawrev-3827	195	25	is	be	AUX
inlawrev-3827	195	26	the	the	DET
inlawrev-3827	195	27	solicitation	solicitation	NOUN
inlawrev-3827	195	28	of	of	ADP
inlawrev-3827	195	29	orders	order	NOUN
inlawrev-3827	195	30	approved	approve	VERB
inlawrev-3827	195	31	and	and	CCONJ
inlawrev-3827	195	32	filled	fill	VERB
inlawrev-3827	195	33	outside	outside	ADP
inlawrev-3827	195	34	the	the	DET
inlawrev-3827	195	35	state	state	NOUN
inlawrev-3827	195	36	.	.	PUNCT
inlawrev-3827	196	1	52	52	NUM
inlawrev-3827	196	2	.	.	X
inlawrev-3827	197	1	504	504	NUM
inlawrev-3827	197	2	u.s	u.s	PROPN
inlawrev-3827	197	3	.	.	PROPN
inlawrev-3827	197	4	at	at	ADP
inlawrev-3827	197	5	298	298	NUM
inlawrev-3827	197	6	.	.	PUNCT
inlawrev-3827	198	1	53	53	NUM
inlawrev-3827	198	2	.	.	PUNCT
inlawrev-3827	199	1	i	i	PRON
inlawrev-3827	199	2	d.	d.	PROPN
inlawrev-3827	199	3	at	at	ADP
inlawrev-3827	199	4	302	302	NUM
inlawrev-3827	199	5	.	.	PUNCT
inlawrev-3827	200	1	quill	quill	NOUN
inlawrev-3827	200	2	,	,	PUNCT
inlawrev-3827	200	3	a	a	DET
inlawrev-3827	200	4	delaware	delaware	PROPN
inlawrev-3827	200	5	corporation	corporation	NOUN
inlawrev-3827	200	6	,	,	PUNCT
inlawrev-3827	200	7	had	have	VERB
inlawrev-3827	200	8	almost	almost	ADV
inlawrev-3827	200	9	$	$	SYM
inlawrev-3827	200	10	1	1	NUM
inlawrev-3827	200	11	million	million	NUM
inlawrev-3827	200	12	in	in	ADP
inlawrev-3827	200	13	sales	sale	NOUN
inlawrev-3827	200	14	to	to	ADP
inlawrev-3827	200	15	over	over	ADP
inlawrev-3827	200	16	3000	3000	NUM
inlawrev-3827	200	17	customers	customer	NOUN
inlawrev-3827	200	18	in	in	ADP
inlawrev-3827	200	19	north	north	PROPN
inlawrev-3827	200	20	dakota	dakota	PROPN
inlawrev-3827	200	21	.	.	PUNCT
inlawrev-3827	201	1	i	i	PRON
inlawrev-3827	201	2	d.	d.	PROPN
inlawrev-3827	201	3	54	54	NUM
inlawrev-3827	201	4	.	.	PUNCT
inlawrev-3827	202	1	i	i	PRON
inlawrev-3827	202	2	d.	d.	PROPN
inlawrev-3827	202	3	55	55	NUM
inlawrev-3827	202	4	.	.	PUNCT
inlawrev-3827	203	1	/^.	/^.	PUNCT
inlawrev-3827	203	2	at	at	ADP
inlawrev-3827	203	3	303	303	NUM
inlawrev-3827	203	4	.	.	PUNCT
inlawrev-3827	204	1	56	56	NUM
inlawrev-3827	204	2	.	.	PUNCT
inlawrev-3827	205	1	i	i	PRON
inlawrev-3827	205	2	d.	d.	PROPN
inlawrev-3827	205	3	57	57	NUM
inlawrev-3827	205	4	.	.	PUNCT
inlawrev-3827	206	1	i	i	PRON
inlawrev-3827	206	2	d.	d.	PROPN
inlawrev-3827	206	3	at	at	ADP
inlawrev-3827	206	4	3\4	3\4	NUM
inlawrev-3827	206	5	.	.	PUNCT
inlawrev-3827	207	1	58	58	NUM
inlawrev-3827	207	2	.	.	PUNCT
inlawrev-3827	207	3	mat	mat	VERB
inlawrev-3827	207	4	3	3	NUM
inlawrev-3827	207	5	14	14	NUM
inlawrev-3827	207	6	-	-	SYM
inlawrev-3827	207	7	15	15	NUM
inlawrev-3827	207	8	.	.	PUNCT
inlawrev-3827	208	1	59	59	NUM
inlawrev-3827	208	2	.	.	PUNCT
inlawrev-3827	209	1	i	i	PRON
inlawrev-3827	209	2	d.	d.	PROPN
inlawrev-3827	209	3	at	at	ADP
inlawrev-3827	209	4	305	305	NUM
inlawrev-3827	209	5	.	.	PUNCT
inlawrev-3827	210	1	2007	2007	NUM
inlawrev-3827	210	2	]	]	PUNCT
inlawrev-3827	210	3	has	have	VERB
inlawrev-3827	210	4	the	the	DET
inlawrev-3827	210	5	unitary	unitary	ADJ
inlawrev-3827	210	6	principle	principle	NOUN
inlawrev-3827	210	7	been	be	AUX
inlawrev-3827	210	8	abandoned	abandon	VERB
inlawrev-3827	210	9	?	?	PUNCT
inlawrev-3827	211	1	593	593	NUM
inlawrev-3827	211	2	state	state	NOUN
inlawrev-3827	211	3	to	to	PART
inlawrev-3827	211	4	impose	impose	VERB
inlawrev-3827	211	5	tax	tax	NOUN
inlawrev-3827	211	6	on	on	ADP
inlawrev-3827	211	7	a	a	DET
inlawrev-3827	211	8	business	business	NOUN
inlawrev-3827	211	9	with	with	ADP
inlawrev-3827	211	10	no	no	DET
inlawrev-3827	211	11	connection	connection	NOUN
inlawrev-3827	211	12	to	to	ADP
inlawrev-3827	211	13	the	the	DET
inlawrev-3827	211	14	taxing	tax	VERB
inlawrev-3827	211	15	state.^	state.^	NOUN
inlawrev-3827	211	16	°	°	NOUN
inlawrev-3827	211	17	in	in	ADP
inlawrev-3827	211	18	contrast	contrast	NOUN
inlawrev-3827	211	19	,	,	PUNCT
inlawrev-3827	211	20	the	the	DET
inlawrev-3827	211	21	commerce	commerce	NOUN
inlawrev-3827	211	22	clause	clause	NOUN
inlawrev-3827	211	23	seeks	seek	VERB
inlawrev-3827	211	24	to	to	PART
inlawrev-3827	211	25	prevent	prevent	VERB
inlawrev-3827	211	26	states	state	NOUN
inlawrev-3827	211	27	from	from	ADP
inlawrev-3827	211	28	placing	place	VERB
inlawrev-3827	211	29	a	a	DET
inlawrev-3827	211	30	burden	burden	NOUN
inlawrev-3827	211	31	on	on	ADP
inlawrev-3827	211	32	the	the	DET
inlawrev-3827	211	33	national	national	PROPN
inlawrev-3827	211	34	economy.^^	economy.^^	PUNCT
inlawrev-3827	211	35	the	the	DET
inlawrev-3827	211	36	court	court	NOUN
inlawrev-3827	211	37	found	find	VERB
inlawrev-3827	211	38	that	that	SCONJ
inlawrev-3827	211	39	quill	quill	NOUN
inlawrev-3827	211	40	's	's	PART
inlawrev-3827	211	41	exploitation	exploitation	NOUN
inlawrev-3827	211	42	of	of	ADP
inlawrev-3827	211	43	the	the	DET
inlawrev-3827	211	44	economic	economic	ADJ
inlawrev-3827	211	45	market	market	NOUN
inlawrev-3827	211	46	of	of	ADP
inlawrev-3827	211	47	north	north	PROPN
inlawrev-3827	211	48	dakota	dakota	PROPN
inlawrev-3827	211	49	was	be	AUX
inlawrev-3827	211	50	sufficient	sufficient	ADJ
inlawrev-3827	211	51	to	to	PART
inlawrev-3827	211	52	establish	establish	VERB
inlawrev-3827	211	53	nexus	nexus	NOUN
inlawrev-3827	211	54	under	under	ADP
inlawrev-3827	211	55	the	the	DET
inlawrev-3827	211	56	due	due	ADJ
inlawrev-3827	211	57	process	process	NOUN
inlawrev-3827	211	58	"	"	PUNCT
inlawrev-3827	211	59	minimum	minimum	ADJ
inlawrev-3827	211	60	contacts	contact	NOUN
inlawrev-3827	211	61	"	"	PUNCT
inlawrev-3827	211	62	standard.^^	standard.^^	NOUN
inlawrev-3827	211	63	however	however	ADV
inlawrev-3827	211	64	,	,	PUNCT
inlawrev-3827	211	65	the	the	DET
inlawrev-3827	211	66	court	court	NOUN
inlawrev-3827	211	67	found	find	VERB
inlawrev-3827	211	68	that	that	SCONJ
inlawrev-3827	211	69	the	the	DET
inlawrev-3827	211	70	commerce	commerce	NOUN
inlawrev-3827	211	71	clause	clause	NOUN
inlawrev-3827	211	72	prohibited	prohibit	VERB
inlawrev-3827	211	73	north	north	ADJ
inlawrev-3827	211	74	dakota	dakota	NOUN
inlawrev-3827	211	75	from	from	ADP
inlawrev-3827	211	76	compelling	compelling	ADJ
inlawrev-3827	211	77	quill	quill	NOUN
inlawrev-3827	211	78	to	to	PART
inlawrev-3827	211	79	collect	collect	VERB
inlawrev-3827	211	80	the	the	DET
inlawrev-3827	211	81	tax	tax	NOUN
inlawrev-3827	211	82	.	.	PUNCT
inlawrev-3827	211	83	"	"	PUNCT
inlawrev-3827	212	1	the	the	DET
inlawrev-3827	212	2	united	united	PROPN
inlawrev-3827	212	3	states	states	PROPN
inlawrev-3827	212	4	supreme	supreme	PROPN
inlawrev-3827	212	5	court	court	PROPN
inlawrev-3827	212	6	established	establish	VERB
inlawrev-3827	212	7	the	the	DET
inlawrev-3827	212	8	physical	physical	ADJ
inlawrev-3827	212	9	presence	presence	NOUN
inlawrev-3827	212	10	nexus	nexus	NOUN
inlawrev-3827	212	11	requirement	requirement	NOUN
inlawrev-3827	212	12	for	for	ADP
inlawrev-3827	212	13	sales	sale	NOUN
inlawrev-3827	212	14	/	/	SYM
inlawrev-3827	212	15	use	use	NOUN
inlawrev-3827	212	16	tax	tax	NOUN
inlawrev-3827	212	17	in	in	ADP
inlawrev-3827	212	18	national	national	PROPN
inlawrev-3827	212	19	bellas	bellas	PROPN
inlawrev-3827	212	20	hess	hess	PROPN
inlawrev-3827	212	21	,	,	PUNCT
inlawrev-3827	212	22	inc	inc	PROPN
inlawrev-3827	212	23	.	.	PROPN
inlawrev-3827	213	1	v.	v.	PROPN
inlawrev-3827	213	2	department	department	PROPN
inlawrev-3827	213	3	of	of	ADP
inlawrev-3827	213	4	revenue	revenue	NOUN
inlawrev-3827	213	5	ofillinois	ofillinois	NOUN
inlawrev-3827	213	6	in	in	ADP
inlawrev-3827	213	7	1967.^"^	1967.^"^	NUM
inlawrev-3827	213	8	the	the	DET
inlawrev-3827	213	9	supreme	supreme	PROPN
inlawrev-3827	213	10	court	court	PROPN
inlawrev-3827	213	11	of	of	ADP
inlawrev-3827	213	12	north	north	PROPN
inlawrev-3827	213	13	dakota	dakota	PROPN
inlawrev-3827	213	14	determined	determine	VERB
inlawrev-3827	213	15	that	that	SCONJ
inlawrev-3827	213	16	bellas	bellas	PROPN
inlawrev-3827	213	17	hess	hess	PROPN
inlawrev-3827	213	18	was	be	AUX
inlawrev-3827	213	19	no	no	ADV
inlawrev-3827	213	20	longer	long	ADV
inlawrev-3827	213	21	controlling^^	controlling^^	VERB
inlawrev-3827	213	22	in	in	ADP
inlawrev-3827	213	23	light	light	NOUN
inlawrev-3827	213	24	of	of	ADP
inlawrev-3827	213	25	the	the	DET
inlawrev-3827	213	26	supreme	supreme	PROPN
inlawrev-3827	213	27	court	court	PROPN
inlawrev-3827	213	28	's	's	PART
inlawrev-3827	213	29	1977	1977	NUM
inlawrev-3827	213	30	decision	decision	NOUN
inlawrev-3827	213	31	in	in	ADP
inlawrev-3827	213	32	complete	complete	ADJ
inlawrev-3827	213	33	auto	auto	NOUN
inlawrev-3827	213	34	transit	transit	NOUN
inlawrev-3827	213	35	,	,	PUNCT
inlawrev-3827	213	36	inc	inc	PROPN
inlawrev-3827	213	37	.	.	PROPN
inlawrev-3827	214	1	v.	v.	PROPN
inlawrev-3827	214	2	brady.^^	brady.^^	PUNCT
inlawrev-3827	214	3	the	the	DET
inlawrev-3827	214	4	complete	complete	ADJ
inlawrev-3827	214	5	auto	auto	NOUN
inlawrev-3827	214	6	court	court	NOUN
inlawrev-3827	214	7	stated	state	VERB
inlawrev-3827	214	8	that	that	SCONJ
inlawrev-3827	214	9	"	"	PUNCT
inlawrev-3827	214	10	a	a	DET
inlawrev-3827	214	11	state	state	NOUN
inlawrev-3827	214	12	tax	tax	NOUN
inlawrev-3827	214	13	is	be	AUX
inlawrev-3827	214	14	unconstitutional	unconstitutional	ADJ
inlawrev-3827	214	15	only	only	ADV
inlawrev-3827	214	16	if	if	SCONJ
inlawrev-3827	214	17	the	the	DET
inlawrev-3827	214	18	activity	activity	NOUN
inlawrev-3827	214	19	lacks	lack	VERB
inlawrev-3827	214	20	the	the	DET
inlawrev-3827	214	21	necessary	necessary	ADJ
inlawrev-3827	214	22	connection	connection	NOUN
inlawrev-3827	214	23	with	with	ADP
inlawrev-3827	214	24	the	the	DET
inlawrev-3827	214	25	taxing	tax	VERB
inlawrev-3827	214	26	state	state	NOUN
inlawrev-3827	214	27	to	to	PART
inlawrev-3827	214	28	give	give	VERB
inlawrev-3827	214	29	*	*	PUNCT
inlawrev-3827	214	30	jurisdiction	jurisdiction	NOUN
inlawrev-3827	214	31	to	to	PART
inlawrev-3827	214	32	tax	tax	VERB
inlawrev-3827	214	33	,	,	PUNCT
inlawrev-3827	214	34	'	'	PUNCT
inlawrev-3827	214	35	or	or	CCONJ
inlawrev-3827	214	36	if	if	SCONJ
inlawrev-3827	214	37	the	the	DET
inlawrev-3827	214	38	tax	tax	NOUN
inlawrev-3827	214	39	discriminates	discriminate	VERB
inlawrev-3827	214	40	against	against	ADP
inlawrev-3827	214	41	interstate	interstate	ADJ
inlawrev-3827	214	42	commerce	commerce	NOUN
inlawrev-3827	214	43	,	,	PUNCT
inlawrev-3827	214	44	or	or	CCONJ
inlawrev-3827	214	45	if	if	SCONJ
inlawrev-3827	214	46	the	the	DET
inlawrev-3827	214	47	activity	activity	NOUN
inlawrev-3827	214	48	is	be	AUX
inlawrev-3827	214	49	subject	subject	ADJ
inlawrev-3827	214	50	to	to	ADP
inlawrev-3827	214	51	multiple	multiple	ADJ
inlawrev-3827	214	52	taxation	taxation	NOUN
inlawrev-3827	214	53	.	.	PUNCT
inlawrev-3827	215	1	"^^	"^^	PROPN
inlawrev-3827	215	2	complete	complete	ADJ
inlawrev-3827	215	3	auto	auto	NOUN
inlawrev-3827	215	4	established	establish	VERB
inlawrev-3827	215	5	a	a	DET
inlawrev-3827	215	6	four	four	NUM
inlawrev-3827	215	7	-	-	PUNCT
inlawrev-3827	215	8	part	part	NOUN
inlawrev-3827	215	9	test	test	NOUN
inlawrev-3827	215	10	to	to	PART
inlawrev-3827	215	11	determine	determine	VERB
inlawrev-3827	215	12	the	the	DET
inlawrev-3827	215	13	constitutionality	constitutionality	NOUN
inlawrev-3827	215	14	of	of	ADP
inlawrev-3827	215	15	a	a	DET
inlawrev-3827	215	16	state	state	NOUN
inlawrev-3827	215	17	tax	tax	NOUN
inlawrev-3827	215	18	.	.	PUNCT
inlawrev-3827	216	1	the	the	DET
inlawrev-3827	216	2	test	test	NOUN
inlawrev-3827	216	3	required	require	VERB
inlawrev-3827	216	4	:	:	PUNCT
inlawrev-3827	216	5	1	1	X
inlawrev-3827	216	6	)	)	PUNCT
inlawrev-3827	216	7	a	a	DET
inlawrev-3827	216	8	business	business	NOUN
inlawrev-3827	216	9	have	have	VERB
inlawrev-3827	216	10	a	a	DET
inlawrev-3827	216	11	substantial	substantial	ADJ
inlawrev-3827	216	12	nexus	nexus	NOUN
inlawrev-3827	216	13	with	with	ADP
inlawrev-3827	216	14	the	the	DET
inlawrev-3827	216	15	taxing	tax	VERB
inlawrev-3827	216	16	state	state	NOUN
inlawrev-3827	216	17	;	;	PUNCT
inlawrev-3827	216	18	2	2	X
inlawrev-3827	216	19	)	)	PUNCT
inlawrev-3827	216	20	the	the	DET
inlawrev-3827	216	21	tax	tax	NOUN
inlawrev-3827	216	22	be	be	AUX
inlawrev-3827	216	23	fairly	fairly	ADV
inlawrev-3827	216	24	apportioned	apportion	VERB
inlawrev-3827	216	25	;	;	PUNCT
inlawrev-3827	216	26	3	3	X
inlawrev-3827	216	27	)	)	PUNCT
inlawrev-3827	216	28	the	the	DET
inlawrev-3827	216	29	tax	tax	NOUN
inlawrev-3827	216	30	does	do	AUX
inlawrev-3827	216	31	not	not	PART
inlawrev-3827	216	32	discriminate	discriminate	VERB
inlawrev-3827	216	33	against	against	ADP
inlawrev-3827	216	34	interstate	interstate	NOUN
inlawrev-3827	216	35	commerce	commerce	NOUN
inlawrev-3827	216	36	;	;	PUNCT
inlawrev-3827	216	37	and	and	CCONJ
inlawrev-3827	216	38	4	4	X
inlawrev-3827	216	39	)	)	PUNCT
inlawrev-3827	216	40	the	the	DET
inlawrev-3827	216	41	tax	tax	NOUN
inlawrev-3827	216	42	is	be	AUX
inlawrev-3827	216	43	fairly	fairly	ADV
inlawrev-3827	216	44	related	relate	VERB
inlawrev-3827	216	45	to	to	ADP
inlawrev-3827	216	46	the	the	DET
inlawrev-3827	216	47	services	service	NOUN
inlawrev-3827	216	48	provided	provide	VERB
inlawrev-3827	216	49	by	by	ADP
inlawrev-3827	216	50	the	the	DET
inlawrev-3827	216	51	state.^^	state.^^	X
inlawrev-3827	216	52	the	the	DET
inlawrev-3827	216	53	quill	quill	NOUN
inlawrev-3827	216	54	decision	decision	NOUN
inlawrev-3827	216	55	centered	center	VERB
inlawrev-3827	216	56	on	on	ADP
inlawrev-3827	216	57	the	the	DET
inlawrev-3827	216	58	first	first	ADJ
inlawrev-3827	216	59	prong	prong	NOUN
inlawrev-3827	216	60	of	of	ADP
inlawrev-3827	216	61	the	the	DET
inlawrev-3827	216	62	complete	complete	ADJ
inlawrev-3827	216	63	auto	auto	NOUN
inlawrev-3827	216	64	test.^^	test.^^	NOUN
inlawrev-3827	216	65	the	the	DET
inlawrev-3827	216	66	north	north	PROPN
inlawrev-3827	216	67	dakota	dakota	PROPN
inlawrev-3827	216	68	supreme	supreme	PROPN
inlawrev-3827	216	69	court	court	PROPN
inlawrev-3827	216	70	concluded	conclude	VERB
inlawrev-3827	216	71	that	that	SCONJ
inlawrev-3827	216	72	the	the	DET
inlawrev-3827	216	73	first	first	ADJ
inlawrev-3827	216	74	prong	prong	NOUN
inlawrev-3827	216	75	of	of	ADP
inlawrev-3827	216	76	the	the	DET
inlawrev-3827	216	77	complete	complete	ADJ
inlawrev-3827	216	78	auto	auto	NOUN
inlawrev-3827	216	79	test	test	NOUN
inlawrev-3827	216	80	did	do	AUX
inlawrev-3827	216	81	not	not	PART
inlawrev-3827	216	82	require	require	VERB
inlawrev-3827	216	83	a	a	DET
inlawrev-3827	216	84	physical	physical	ADJ
inlawrev-3827	216	85	presence	presence	NOUN
inlawrev-3827	216	86	in	in	ADP
inlawrev-3827	216	87	the	the	DET
inlawrev-3827	216	88	state	state	NOUN
inlawrev-3827	216	89	emphasizing	emphasize	VERB
inlawrev-3827	216	90	the	the	DET
inlawrev-3827	216	91	evolution	evolution	NOUN
inlawrev-3827	216	92	of	of	ADP
inlawrev-3827	216	93	the	the	DET
inlawrev-3827	216	94	national	national	ADJ
inlawrev-3827	216	95	economy	economy	NOUN
inlawrev-3827	216	96	and	and	CCONJ
inlawrev-3827	216	97	the	the	DET
inlawrev-3827	216	98	law	law	NOUN
inlawrev-3827	216	99	since	since	SCONJ
inlawrev-3827	216	100	the	the	DET
inlawrev-3827	216	101	bellas	bellas	PROPN
inlawrev-3827	216	102	hess	hess	PROPN
inlawrev-3827	216	103	decision.^^	decision.^^	PUNCT
inlawrev-3827	217	1	however	however	ADV
inlawrev-3827	217	2	,	,	PUNCT
inlawrev-3827	217	3	the	the	DET
inlawrev-3827	217	4	supreme	supreme	PROPN
inlawrev-3827	217	5	court	court	PROPN
inlawrev-3827	217	6	rejected	reject	VERB
inlawrev-3827	217	7	north	north	PROPN
inlawrev-3827	217	8	dakota	dakota	PROPN
inlawrev-3827	217	9	'	'	PUNCT
inlawrev-3827	217	10	s	s	PART
inlawrev-3827	217	11	reasoning	reasoning	NOUN
inlawrev-3827	217	12	.	.	PUNCT
inlawrev-3827	218	1	the	the	DET
inlawrev-3827	218	2	quill	quill	PROPN
inlawrev-3827	218	3	court	court	PROPN
inlawrev-3827	218	4	found	find	VERB
inlawrev-3827	218	5	that	that	SCONJ
inlawrev-3827	218	6	the	the	DET
inlawrev-3827	218	7	complete	complete	ADJ
inlawrev-3827	218	8	auto	auto	NOUN
inlawrev-3827	218	9	analysis	analysis	NOUN
inlawrev-3827	218	10	"	"	PUNCT
inlawrev-3827	218	11	reflects	reflect	VERB
inlawrev-3827	218	12	concerns	concern	NOUN
inlawrev-3827	218	13	about	about	ADP
inlawrev-3827	218	14	the	the	DET
inlawrev-3827	218	15	national	national	ADJ
inlawrev-3827	218	16	economy	economy	NOUN
inlawrev-3827	218	17	.	.	PUNCT
inlawrev-3827	219	1	"^	"^	PUNCT
inlawrev-3827	219	2	^	^	PUNCT
inlawrev-3827	219	3	the	the	DET
inlawrev-3827	219	4	court	court	NOUN
inlawrev-3827	219	5	explained	explain	VERB
inlawrev-3827	219	6	that	that	SCONJ
inlawrev-3827	219	7	the	the	DET
inlawrev-3827	219	8	first	first	ADJ
inlawrev-3827	219	9	and	and	CCONJ
inlawrev-3827	219	10	fourth	fourth	ADJ
inlawrev-3827	219	11	prongs	prong	NOUN
inlawrev-3827	219	12	of	of	ADP
inlawrev-3827	219	13	the	the	DET
inlawrev-3827	219	14	complete	complete	ADJ
inlawrev-3827	219	15	auto	auto	NOUN
inlawrev-3827	219	16	test	test	NOUN
inlawrev-3827	219	17	ensure	ensure	VERB
inlawrev-3827	219	18	that	that	SCONJ
inlawrev-3827	219	19	interstate	interstate	ADJ
inlawrev-3827	219	20	commerce	commerce	NOUN
inlawrev-3827	219	21	will	will	AUX
inlawrev-3827	219	22	not	not	PART
inlawrev-3827	219	23	be	be	AUX
inlawrev-3827	219	24	unfairly	unfairly	ADV
inlawrev-3827	219	25	burdened	burden	VERB
inlawrev-3827	219	26	by	by	ADP
inlawrev-3827	219	27	requiring	require	VERB
inlawrev-3827	219	28	substantial	substantial	ADJ
inlawrev-3827	219	29	nexus	nexus	NOUN
inlawrev-3827	219	30	and	and	CCONJ
inlawrev-3827	219	31	a	a	DET
inlawrev-3827	219	32	relationship	relationship	NOUN
inlawrev-3827	219	33	between	between	ADP
inlawrev-3827	219	34	the	the	DET
inlawrev-3827	219	35	services	service	NOUN
inlawrev-3827	219	36	provided	provide	VERB
inlawrev-3827	219	37	60	60	NUM
inlawrev-3827	219	38	.	.	PUNCT
inlawrev-3827	220	1	/j	/j	INTJ
inlawrev-3827	220	2	.	.	PUNCT
inlawrev-3827	221	1	at	at	ADP
inlawrev-3827	221	2	312	312	NUM
inlawrev-3827	221	3	.	.	NOUN
inlawrev-3827	221	4	61	61	NUM
inlawrev-3827	221	5	.	.	PUNCT
inlawrev-3827	222	1	i	i	PRON
inlawrev-3827	222	2	d.	d.	PROPN
inlawrev-3827	222	3	62	62	NUM
inlawrev-3827	222	4	.	.	PUNCT
inlawrev-3827	223	1	i	i	PRON
inlawrev-3827	223	2	d.	d.	PROPN
inlawrev-3827	223	3	at	at	ADP
inlawrev-3827	223	4	308	308	NUM
inlawrev-3827	223	5	.	.	PUNCT
inlawrev-3827	224	1	63	63	NUM
inlawrev-3827	224	2	.	.	PUNCT
inlawrev-3827	225	1	i	i	PRON
inlawrev-3827	225	2	d.	d.	PROPN
inlawrev-3827	225	3	at	at	ADP
inlawrev-3827	225	4	313	313	NUM
inlawrev-3827	225	5	(	(	PUNCT
inlawrev-3827	225	6	concluding	conclude	VERB
inlawrev-3827	225	7	the	the	DET
inlawrev-3827	225	8	use	use	NOUN
inlawrev-3827	225	9	tax	tax	NOUN
inlawrev-3827	225	10	statute	statute	NOUN
inlawrev-3827	225	11	provides	provide	VERB
inlawrev-3827	225	12	an	an	DET
inlawrev-3827	225	13	example	example	NOUN
inlawrev-3827	225	14	of	of	ADP
inlawrev-3827	225	15	"	"	PUNCT
inlawrev-3827	225	16	how	how	SCONJ
inlawrev-3827	225	17	a	a	DET
inlawrev-3827	225	18	state	state	NOUN
inlawrev-3827	225	19	might	might	AUX
inlawrev-3827	225	20	unduly	unduly	ADV
inlawrev-3827	225	21	burden	burden	VERB
inlawrev-3827	225	22	interstate	interstate	ADJ
inlawrev-3827	225	23	commerce	commerce	NOUN
inlawrev-3827	225	24	"	"	PUNCT
inlawrev-3827	225	25	if	if	SCONJ
inlawrev-3827	225	26	all	all	DET
inlawrev-3827	225	27	"	"	PUNCT
inlawrev-3827	225	28	6000	6000	NUM
inlawrev-3827	225	29	-	-	PUNCT
inlawrev-3827	225	30	plus	plus	CCONJ
inlawrev-3827	225	31	taxing	tax	VERB
inlawrev-3827	225	32	jurisdictions	jurisdiction	NOUN
inlawrev-3827	225	33	"	"	PUNCT
inlawrev-3827	225	34	imposed	impose	VERB
inlawrev-3827	225	35	such	such	DET
inlawrev-3827	225	36	a	a	DET
inlawrev-3827	225	37	duty	duty	NOUN
inlawrev-3827	225	38	—	—	PUNCT
inlawrev-3827	225	39	the	the	DET
inlawrev-3827	225	40	compliance	compliance	NOUN
inlawrev-3827	225	41	burden	burden	NOUN
inlawrev-3827	225	42	would	would	AUX
inlawrev-3827	225	43	be	be	AUX
inlawrev-3827	225	44	significant	significant	ADJ
inlawrev-3827	225	45	)	)	PUNCT
inlawrev-3827	225	46	.	.	PUNCT
inlawrev-3827	226	1	64	64	NUM
inlawrev-3827	226	2	.	.	PUNCT
inlawrev-3827	227	1	i	i	PRON
inlawrev-3827	227	2	d.	d.	PROPN
inlawrev-3827	227	3	at	at	ADP
inlawrev-3827	227	4	314	314	NUM
inlawrev-3827	227	5	;	;	PUNCT
inlawrev-3827	227	6	see	see	VERB
inlawrev-3827	227	7	nat'l	nat'l	NOUN
inlawrev-3827	227	8	bellas	bellas	PROPN
inlawrev-3827	227	9	hess	hess	PROPN
inlawrev-3827	227	10	,	,	PUNCT
inlawrev-3827	227	11	inc	inc	PROPN
inlawrev-3827	227	12	.	.	PROPN
inlawrev-3827	228	1	v.	v.	ADP
inlawrev-3827	228	2	dep't	dep't	NOUN
inlawrev-3827	228	3	of	of	ADP
inlawrev-3827	228	4	revenue	revenue	NOUN
inlawrev-3827	228	5	of	of	ADP
inlawrev-3827	228	6	111	111	NUM
inlawrev-3827	228	7	.	.	PUNCT
inlawrev-3827	229	1	,	,	PUNCT
inlawrev-3827	229	2	386	386	NUM
inlawrev-3827	229	3	u.s	u.s	PROPN
inlawrev-3827	229	4	.	.	PROPN
inlawrev-3827	229	5	753	753	NUM
inlawrev-3827	229	6	(	(	PUNCT
inlawrev-3827	229	7	1967	1967	NUM
inlawrev-3827	229	8	)	)	PUNCT
inlawrev-3827	229	9	.	.	PUNCT
inlawrev-3827	230	1	65	65	NUM
inlawrev-3827	230	2	.	.	PUNCT
inlawrev-3827	230	3	quill	quill	NOUN
inlawrev-3827	230	4	504	504	NUM
inlawrev-3827	230	5	u.s	u.s	PROPN
inlawrev-3827	230	6	.	.	PROPN
inlawrev-3827	230	7	at	at	ADP
inlawrev-3827	230	8	303	303	NUM
inlawrev-3827	230	9	-	-	SYM
inlawrev-3827	230	10	04	04	NUM
inlawrev-3827	230	11	.	.	PUNCT
inlawrev-3827	231	1	66	66	NUM
inlawrev-3827	231	2	.	.	X
inlawrev-3827	232	1	430	430	NUM
inlawrev-3827	232	2	u.s	u.s	PROPN
inlawrev-3827	232	3	.	.	PROPN
inlawrev-3827	232	4	274(1977	274(1977	NUM
inlawrev-3827	232	5	)	)	PUNCT
inlawrev-3827	232	6	.	.	PUNCT
inlawrev-3827	233	1	67	67	NUM
inlawrev-3827	233	2	.	.	PUNCT
inlawrev-3827	234	1	/j	/j	INTJ
inlawrev-3827	234	2	.	.	PUNCT
inlawrev-3827	235	1	at	at	ADP
inlawrev-3827	235	2	280	280	NUM
inlawrev-3827	235	3	-	-	SYM
inlawrev-3827	235	4	81	81	NUM
inlawrev-3827	235	5	.	.	PUNCT
inlawrev-3827	236	1	68	68	NUM
inlawrev-3827	236	2	.	.	PUNCT
inlawrev-3827	237	1	i	i	PRON
inlawrev-3827	237	2	d.	d.	PROPN
inlawrev-3827	237	3	at	at	ADP
inlawrev-3827	237	4	219	219	NUM
inlawrev-3827	237	5	.	.	PUNCT
inlawrev-3827	238	1	69	69	NUM
inlawrev-3827	238	2	.	.	PUNCT
inlawrev-3827	239	1	quill	quill	NOUN
inlawrev-3827	239	2	,	,	PUNCT
inlawrev-3827	239	3	504	504	NUM
inlawrev-3827	239	4	u.s	u.s	PROPN
inlawrev-3827	239	5	.	.	PROPN
inlawrev-3827	239	6	at	at	ADP
inlawrev-3827	239	7	31	31	NUM
inlawrev-3827	239	8	1	1	NUM
inlawrev-3827	239	9	(	(	PUNCT
inlawrev-3827	239	10	concluding	conclude	VERB
inlawrev-3827	239	11	that	that	PRON
inlawrev-3827	239	12	bellas	bellas	PROPN
inlawrev-3827	239	13	hess	hess	PROPN
inlawrev-3827	239	14	"	"	PUNCT
inlawrev-3827	239	15	stands	stand	VERB
inlawrev-3827	239	16	for	for	ADP
inlawrev-3827	239	17	the	the	DET
inlawrev-3827	239	18	proposition	proposition	NOUN
inlawrev-3827	239	19	that	that	SCONJ
inlawrev-3827	239	20	a	a	DET
inlawrev-3827	239	21	vendor	vendor	NOUN
inlawrev-3827	239	22	whose	whose	DET
inlawrev-3827	239	23	only	only	ADJ
inlawrev-3827	239	24	contact	contact	NOUN
inlawrev-3827	239	25	with	with	ADP
inlawrev-3827	239	26	the	the	DET
inlawrev-3827	239	27	taxing	tax	VERB
inlawrev-3827	239	28	state	state	NOUN
inlawrev-3827	239	29	are	be	AUX
inlawrev-3827	239	30	by	by	ADP
inlawrev-3827	239	31	mail	mail	NOUN
inlawrev-3827	239	32	and	and	CCONJ
inlawrev-3827	239	33	common	common	ADJ
inlawrev-3827	239	34	carrier	carrier	NOUN
inlawrev-3827	239	35	lacks	lack	VERB
inlawrev-3827	239	36	the	the	DET
inlawrev-3827	239	37	'	'	PUNCT
inlawrev-3827	239	38	substantial	substantial	ADJ
inlawrev-3827	239	39	nexus	nexus	NOUN
inlawrev-3827	239	40	'	'	PUNCT
inlawrev-3827	239	41	required	require	VERB
inlawrev-3827	239	42	under	under	ADP
inlawrev-3827	239	43	the	the	DET
inlawrev-3827	239	44	commerce	commerce	NOUN
inlawrev-3827	239	45	clause	clause	NOUN
inlawrev-3827	239	46	"	"	PUNCT
inlawrev-3827	239	47	)	)	PUNCT
inlawrev-3827	239	48	.	.	PUNCT
inlawrev-3827	240	1	70	70	NUM
inlawrev-3827	240	2	.	.	X
inlawrev-3827	241	1	/^.	/^.	PUNCT
inlawrev-3827	241	2	at	at	ADP
inlawrev-3827	241	3	303	303	NUM
inlawrev-3827	241	4	.	.	PUNCT
inlawrev-3827	242	1	71	71	NUM
inlawrev-3827	242	2	.	.	PUNCT
inlawrev-3827	243	1	/^.	/^.	PUNCT
inlawrev-3827	244	1	at	at	ADP
inlawrev-3827	244	2	313	313	NUM
inlawrev-3827	244	3	.	.	PUNCT
inlawrev-3827	244	4	594	594	NUM
inlawrev-3827	244	5	indiana	indiana	PROPN
inlawrev-3827	244	6	law	law	PROPN
inlawrev-3827	244	7	review	review	NOUN
inlawrev-3827	244	8	[	[	X
inlawrev-3827	244	9	vol	vol	NOUN
inlawrev-3827	244	10	.	.	PUNCT
inlawrev-3827	244	11	40:585	40:585	NUM
inlawrev-3827	244	12	by	by	ADP
inlawrev-3827	244	13	the	the	DET
inlawrev-3827	244	14	taxing	tax	VERB
inlawrev-3827	244	15	state	state	NOUN
inlawrev-3827	244	16	and	and	CCONJ
inlawrev-3827	244	17	the	the	DET
inlawrev-3827	244	18	entity	entity	NOUN
inlawrev-3827	244	19	sought	seek	VERB
inlawrev-3827	244	20	to	to	PART
inlawrev-3827	244	21	be	be	AUX
inlawrev-3827	244	22	taxed.^^	taxed.^^	NOUN
inlawrev-3827	245	1	the	the	DET
inlawrev-3827	245	2	second	second	ADJ
inlawrev-3827	245	3	and	and	CCONJ
inlawrev-3827	245	4	third	third	ADJ
inlawrev-3827	245	5	prongs	prong	NOUN
inlawrev-3827	245	6	require	require	VERB
inlawrev-3827	245	7	fair	fair	ADJ
inlawrev-3827	245	8	apportionment	apportionment	NOUN
inlawrev-3827	245	9	and	and	CCONJ
inlawrev-3827	245	10	non	non	ADJ
inlawrev-3827	245	11	-	-	NOUN
inlawrev-3827	245	12	discrimination	discrimination	NOUN
inlawrev-3827	245	13	to	to	PART
inlawrev-3827	245	14	prevent	prevent	VERB
inlawrev-3827	245	15	interstate	interstate	ADJ
inlawrev-3827	245	16	commerce	commerce	NOUN
inlawrev-3827	245	17	from	from	ADP
inlawrev-3827	245	18	shouldering	shoulder	VERB
inlawrev-3827	245	19	an	an	DET
inlawrev-3827	245	20	undue	undue	ADJ
inlawrev-3827	245	21	portion	portion	NOUN
inlawrev-3827	245	22	of	of	ADP
inlawrev-3827	245	23	the	the	DET
inlawrev-3827	245	24	tax	tax	NOUN
inlawrev-3827	245	25	burden7^	burden7^	ADP
inlawrev-3827	245	26	the	the	DET
inlawrev-3827	245	27	court	court	NOUN
inlawrev-3827	245	28	found	find	VERB
inlawrev-3827	245	29	that	that	SCONJ
inlawrev-3827	245	30	the	the	DET
inlawrev-3827	245	31	bellas	bellas	PROPN
inlawrev-3827	245	32	hess	hess	PROPN
inlawrev-3827	245	33	physical	physical	PROPN
inlawrev-3827	245	34	presence	presence	NOUN
inlawrev-3827	245	35	test	test	NOUN
inlawrev-3827	245	36	was	be	AUX
inlawrev-3827	245	37	consistent	consistent	ADJ
inlawrev-3827	245	38	with	with	ADP
inlawrev-3827	245	39	the	the	DET
inlawrev-3827	245	40	first	first	ADJ
inlawrev-3827	245	41	prong	prong	NOUN
inlawrev-3827	245	42	of	of	ADP
inlawrev-3827	245	43	complete	complete	ADJ
inlawrev-3827	245	44	auto,^"^	auto,^"^	NOUN
inlawrev-3827	245	45	affirming	affirm	VERB
inlawrev-3827	245	46	that	that	SCONJ
inlawrev-3827	245	47	physical	physical	ADJ
inlawrev-3827	245	48	presence	presence	NOUN
inlawrev-3827	245	49	is	be	AUX
inlawrev-3827	245	50	necessary	necessary	ADJ
inlawrev-3827	245	51	to	to	PART
inlawrev-3827	245	52	establish	establish	VERB
inlawrev-3827	245	53	substantial	substantial	ADJ
inlawrev-3827	245	54	nexus	nexus	NOUN
inlawrev-3827	245	55	under	under	ADP
inlawrev-3827	245	56	commerce	commerce	NOUN
inlawrev-3827	245	57	clause	clause	NOUN
inlawrev-3827	245	58	for	for	ADP
inlawrev-3827	245	59	sales	sale	NOUN
inlawrev-3827	245	60	/	/	SYM
inlawrev-3827	245	61	use	use	NOUN
inlawrev-3827	245	62	taxes7^	taxes7^	NOUN
inlawrev-3827	245	63	the	the	DET
inlawrev-3827	245	64	court	court	NOUN
inlawrev-3827	245	65	concluded	conclude	VERB
inlawrev-3827	245	66	that	that	SCONJ
inlawrev-3827	245	67	the	the	DET
inlawrev-3827	245	68	retention	retention	NOUN
inlawrev-3827	245	69	of	of	ADP
inlawrev-3827	245	70	the	the	DET
inlawrev-3827	245	71	physical	physical	ADJ
inlawrev-3827	245	72	presence	presence	NOUN
inlawrev-3827	245	73	test	test	NOUN
inlawrev-3827	245	74	established	establish	VERB
inlawrev-3827	245	75	in	in	ADP
inlawrev-3827	245	76	bellas	bellas	PROPN
inlawrev-3827	245	77	hess	hess	PROPN
inlawrev-3827	245	78	was	be	AUX
inlawrev-3827	245	79	a	a	DET
inlawrev-3827	245	80	"	"	PUNCT
inlawrev-3827	245	81	means	mean	NOUN
inlawrev-3827	245	82	for	for	ADP
inlawrev-3827	245	83	limiting	limit	VERB
inlawrev-3827	245	84	state	state	NOUN
inlawrev-3827	245	85	burdens	burden	NOUN
inlawrev-3827	245	86	on	on	ADP
inlawrev-3827	245	87	interstate	interstate	PROPN
inlawrev-3827	245	88	commerce	commerce	PROPN
inlawrev-3827	245	89	.	.	PUNCT
inlawrev-3827	245	90	"''^	"''^	PROPN
inlawrev-3827	246	1	the	the	DET
inlawrev-3827	246	2	court	court	NOUN
inlawrev-3827	246	3	further	far	ADV
inlawrev-3827	246	4	justified	justify	VERB
inlawrev-3827	246	5	the	the	DET
inlawrev-3827	246	6	preference	preference	NOUN
inlawrev-3827	246	7	for	for	ADP
inlawrev-3827	246	8	a	a	DET
inlawrev-3827	246	9	"	"	PUNCT
inlawrev-3827	246	10	bright	bright	ADJ
inlawrev-3827	246	11	line	line	NOUN
inlawrev-3827	246	12	test	test	NOUN
inlawrev-3827	246	13	"	"	PUNCT
inlawrev-3827	246	14	on	on	ADP
inlawrev-3827	246	15	policy	policy	NOUN
inlawrev-3827	246	16	grounds	ground	NOUN
inlawrev-3827	246	17	,	,	PUNCT
inlawrev-3827	246	18	finding	find	VERB
inlawrev-3827	246	19	that	that	SCONJ
inlawrev-3827	246	20	the	the	DET
inlawrev-3827	246	21	certainty	certainty	NOUN
inlawrev-3827	246	22	provided	provide	VERB
inlawrev-3827	246	23	by	by	ADP
inlawrev-3827	246	24	the	the	DET
inlawrev-3827	246	25	test	test	NOUN
inlawrev-3827	246	26	settled	settle	VERB
inlawrev-3827	246	27	businesses	business	NOUN
inlawrev-3827	246	28	'	'	PART
inlawrev-3827	246	29	expectations	expectation	NOUN
inlawrev-3827	246	30	,	,	PUNCT
inlawrev-3827	246	31	fostering	foster	VERB
inlawrev-3827	246	32	investment	investment	NOUN
inlawrev-3827	246	33	in	in	ADP
inlawrev-3827	246	34	interstate	interstate	ADJ
inlawrev-3827	246	35	commerce^^	commerce^^	NOUN
inlawrev-3827	246	36	however	however	ADV
inlawrev-3827	246	37	,	,	PUNCT
inlawrev-3827	246	38	the	the	DET
inlawrev-3827	246	39	court	court	NOUN
inlawrev-3827	246	40	declined	decline	VERB
inlawrev-3827	246	41	to	to	PART
inlawrev-3827	246	42	decide	decide	VERB
inlawrev-3827	246	43	if	if	SCONJ
inlawrev-3827	246	44	the	the	DET
inlawrev-3827	246	45	physical	physical	ADJ
inlawrev-3827	246	46	presence	presence	NOUN
inlawrev-3827	246	47	requirement	requirement	NOUN
inlawrev-3827	246	48	applied	apply	VERB
inlawrev-3827	246	49	to	to	ADP
inlawrev-3827	246	50	taxes	taxis	NOUN
inlawrev-3827	246	51	other	other	ADJ
inlawrev-3827	246	52	than	than	ADP
inlawrev-3827	246	53	sales	sale	NOUN
inlawrev-3827	246	54	/	/	SYM
inlawrev-3827	246	55	use	use	NOUN
inlawrev-3827	246	56	taxes7^	taxes7^	NOUN
inlawrev-3827	246	57	in	in	ADP
inlawrev-3827	246	58	reaffirming	reaffirm	VERB
inlawrev-3827	246	59	the	the	DET
inlawrev-3827	246	60	physical	physical	ADJ
inlawrev-3827	246	61	presence	presence	NOUN
inlawrev-3827	246	62	test	test	NOUN
inlawrev-3827	246	63	for	for	ADP
inlawrev-3827	246	64	sales	sale	NOUN
inlawrev-3827	246	65	/	/	SYM
inlawrev-3827	246	66	use	use	NOUN
inlawrev-3827	246	67	taxes	taxis	NOUN
inlawrev-3827	246	68	,	,	PUNCT
inlawrev-3827	246	69	the	the	DET
inlawrev-3827	246	70	court	court	NOUN
inlawrev-3827	246	71	expressed	express	VERB
inlawrev-3827	246	72	that	that	SCONJ
inlawrev-3827	246	73	had	have	AUX
inlawrev-3827	246	74	bella	bella	PROPN
inlawrev-3827	246	75	hess	hess	NOUN
inlawrev-3827	246	76	been	be	AUX
inlawrev-3827	246	77	decided	decide	VERB
inlawrev-3827	246	78	at	at	ADP
inlawrev-3827	246	79	the	the	DET
inlawrev-3827	246	80	time	time	NOUN
inlawrev-3827	246	81	of	of	ADP
inlawrev-3827	246	82	quill	quill	NOUN
inlawrev-3827	246	83	it	it	PRON
inlawrev-3827	246	84	might	might	AUX
inlawrev-3827	246	85	have	have	AUX
inlawrev-3827	246	86	been	be	AUX
inlawrev-3827	246	87	decided	decide	VERB
inlawrev-3827	246	88	differently7^	differently7^	PRON
inlawrev-3827	246	89	the	the	DET
inlawrev-3827	246	90	court	court	NOUN
inlawrev-3827	246	91	noted	note	VERB
inlawrev-3827	246	92	that	that	SCONJ
inlawrev-3827	246	93	congress	congress	PROPN
inlawrev-3827	246	94	has	have	VERB
inlawrev-3827	246	95	the	the	DET
inlawrev-3827	246	96	ultimate	ultimate	ADJ
inlawrev-3827	246	97	power	power	NOUN
inlawrev-3827	246	98	under	under	ADP
inlawrev-3827	246	99	the	the	DET
inlawrev-3827	246	100	commerce	commerce	NOUN
inlawrev-3827	246	101	claus	claus	NOUN
inlawrev-3827	246	102	to	to	PART
inlawrev-3827	246	103	resolve	resolve	VERB
inlawrev-3827	246	104	the	the	DET
inlawrev-3827	246	105	underlying	underlie	VERB
inlawrev-3827	246	106	issue	issue	NOUN
inlawrev-3827	246	107	and	and	CCONJ
inlawrev-3827	246	108	that	that	SCONJ
inlawrev-3827	246	109	congress	congress	PROPN
inlawrev-3827	246	110	had	have	AUX
inlawrev-3827	246	111	chosen	choose	VERB
inlawrev-3827	246	112	not	not	PART
inlawrev-3827	246	113	to	to	PART
inlawrev-3827	246	114	overturn	overturn	VERB
inlawrev-3827	246	115	bellas	bella	NOUN
inlawrev-3827	246	116	hess}^	hess}^	PROPN
inlawrev-3827	246	117	it	it	PRON
inlawrev-3827	246	118	has	have	AUX
inlawrev-3827	246	119	been	be	AUX
inlawrev-3827	246	120	suggested	suggest	VERB
inlawrev-3827	246	121	that	that	SCONJ
inlawrev-3827	246	122	the	the	DET
inlawrev-3827	246	123	court	court	NOUN
inlawrev-3827	246	124	bifurcated	bifurcate	VERB
inlawrev-3827	246	125	the	the	DET
inlawrev-3827	246	126	due	due	ADJ
inlawrev-3827	246	127	process	process	NOUN
inlawrev-3827	246	128	and	and	CCONJ
inlawrev-3827	246	129	commerce	commerce	NOUN
inlawrev-3827	246	130	clause	clause	NOUN
inlawrev-3827	246	131	analysis	analysis	NOUN
inlawrev-3827	246	132	to	to	PART
inlawrev-3827	246	133	encourage	encourage	VERB
inlawrev-3827	246	134	congress	congress	PROPN
inlawrev-3827	246	135	to	to	PART
inlawrev-3827	246	136	legislate	legislate	VERB
inlawrev-3827	246	137	in	in	ADP
inlawrev-3827	246	138	this	this	DET
inlawrev-3827	246	139	area.^^	area.^^	NOUN
inlawrev-3827	246	140	unmooring	unmoore	VERB
inlawrev-3827	246	141	the	the	DET
inlawrev-3827	246	142	due	due	ADJ
inlawrev-3827	246	143	process	process	NOUN
inlawrev-3827	246	144	requirement	requirement	NOUN
inlawrev-3827	246	145	from	from	ADP
inlawrev-3827	246	146	the	the	DET
inlawrev-3827	246	147	commerce	commerce	PROPN
inlawrev-3827	246	148	clause	clause	NOUN
inlawrev-3827	246	149	requirement	requirement	NOUN
inlawrev-3827	246	150	leaves	leave	VERB
inlawrev-3827	246	151	congress	congress	PROPN
inlawrev-3827	246	152	free	free	ADJ
inlawrev-3827	246	153	to	to	PART
inlawrev-3827	246	154	allocate	allocate	VERB
inlawrev-3827	246	155	the	the	DET
inlawrev-3827	246	156	burdens	burden	NOUN
inlawrev-3827	246	157	as	as	SCONJ
inlawrev-3827	246	158	it	it	PRON
inlawrev-3827	246	159	sees	see	VERB
inlawrev-3827	246	160	fit	fit	ADJ
inlawrev-3827	246	161	;	;	PUNCT
inlawrev-3827	246	162	congress	congress	PROPN
inlawrev-3827	246	163	has	have	VERB
inlawrev-3827	246	164	the	the	DET
inlawrev-3827	246	165	sole	sole	ADJ
inlawrev-3827	246	166	power	power	NOUN
inlawrev-3827	246	167	to	to	PART
inlawrev-3827	246	168	regulate	regulate	VERB
inlawrev-3827	246	169	commerce	commerce	NOUN
inlawrev-3827	246	170	between	between	ADP
inlawrev-3827	246	171	the	the	DET
inlawrev-3827	246	172	states	state	NOUN
inlawrev-3827	246	173	.	.	PUNCT
inlawrev-3827	247	1	^^	^^	PUNCT
inlawrev-3827	247	2	in	in	ADP
inlawrev-3827	247	3	any	any	DET
inlawrev-3827	247	4	event	event	NOUN
inlawrev-3827	247	5	,	,	PUNCT
inlawrev-3827	247	6	congress	congress	PROPN
inlawrev-3827	247	7	has	have	VERB
inlawrev-3827	247	8	yet	yet	ADV
inlawrev-3827	247	9	to	to	PART
inlawrev-3827	247	10	accept	accept	VERB
inlawrev-3827	247	11	the	the	DET
inlawrev-3827	247	12	court	court	NOUN
inlawrev-3827	247	13	's	's	PART
inlawrev-3827	247	14	invitation	invitation	NOUN
inlawrev-3827	247	15	to	to	PART
inlawrev-3827	247	16	legislate	legislate	VERB
inlawrev-3827	247	17	in	in	ADP
inlawrev-3827	247	18	this	this	DET
inlawrev-3827	247	19	area	area	NOUN
inlawrev-3827	247	20	.	.	PUNCT
inlawrev-3827	248	1	72	72	NUM
inlawrev-3827	248	2	.	.	PUNCT
inlawrev-3827	249	1	i	i	PRON
inlawrev-3827	249	2	d.	d.	PROPN
inlawrev-3827	249	3	73	73	NUM
inlawrev-3827	249	4	.	.	PUNCT
inlawrev-3827	250	1	i	i	PRON
inlawrev-3827	250	2	d.	d.	PROPN
inlawrev-3827	250	3	74	74	NUM
inlawrev-3827	250	4	.	.	PUNCT
inlawrev-3827	251	1	i	i	PRON
inlawrev-3827	251	2	d.	d.	PROPN
inlawrev-3827	251	3	ai3l\.	ai3l\.	PROPN
inlawrev-3827	251	4	75	75	NUM
inlawrev-3827	251	5	.	.	PUNCT
inlawrev-3827	252	1	/j	/j	INTJ
inlawrev-3827	252	2	.	.	PUNCT
inlawrev-3827	253	1	at	at	ADP
inlawrev-3827	253	2	317	317	NUM
inlawrev-3827	253	3	.	.	PUNCT
inlawrev-3827	253	4	76	76	NUM
inlawrev-3827	253	5	.	.	PUNCT
inlawrev-3827	254	1	/j	/j	INTJ
inlawrev-3827	254	2	.	.	PUNCT
inlawrev-3827	255	1	at	at	ADP
inlawrev-3827	255	2	313	313	NUM
inlawrev-3827	255	3	-	-	SYM
inlawrev-3827	255	4	14	14	NUM
inlawrev-3827	255	5	.	.	PUNCT
inlawrev-3827	255	6	77	77	NUM
inlawrev-3827	255	7	.	.	PUNCT
inlawrev-3827	256	1	i	i	PRON
inlawrev-3827	256	2	d.	d.	PROPN
inlawrev-3827	256	3	at	at	ADP
inlawrev-3827	256	4	3	3	NUM
inlawrev-3827	256	5	1	1	NUM
inlawrev-3827	256	6	6	6	NUM
inlawrev-3827	256	7	(	(	PUNCT
inlawrev-3827	256	8	noting	note	VERB
inlawrev-3827	256	9	that	that	SCONJ
inlawrev-3827	256	10	the	the	DET
inlawrev-3827	256	11	business	business	NOUN
inlawrev-3827	256	12	community	community	NOUN
inlawrev-3827	256	13	has	have	AUX
inlawrev-3827	256	14	relied	rely	VERB
inlawrev-3827	256	15	on	on	ADP
inlawrev-3827	256	16	bellas	bellas	PROPN
inlawrev-3827	256	17	hess	hess	PROPN
inlawrev-3827	256	18	in	in	ADP
inlawrev-3827	256	19	ordering	order	VERB
inlawrev-3827	256	20	their	their	PRON
inlawrev-3827	256	21	affairs	affair	NOUN
inlawrev-3827	256	22	and	and	CCONJ
inlawrev-3827	256	23	speculating	speculate	VERB
inlawrev-3827	256	24	that	that	SCONJ
inlawrev-3827	256	25	it	it	PRON
inlawrev-3827	256	26	is	be	AUX
inlawrev-3827	256	27	not	not	PART
inlawrev-3827	256	28	unlikely	unlikely	ADJ
inlawrev-3827	256	29	that	that	SCONJ
inlawrev-3827	256	30	the	the	DET
inlawrev-3827	256	31	dramatic	dramatic	ADJ
inlawrev-3827	256	32	growth	growth	NOUN
inlawrev-3827	256	33	in	in	ADP
inlawrev-3827	256	34	the	the	DET
inlawrev-3827	256	35	mail	mail	NOUN
inlawrev-3827	256	36	-	-	PUNCT
inlawrev-3827	256	37	order	order	NOUN
inlawrev-3827	256	38	industry	industry	NOUN
inlawrev-3827	256	39	is	be	AUX
inlawrev-3827	256	40	in	in	ADP
inlawrev-3827	256	41	part	part	NOUN
inlawrev-3827	256	42	attributable	attributable	ADJ
inlawrev-3827	256	43	to	to	ADP
inlawrev-3827	256	44	the	the	DET
inlawrev-3827	256	45	bright	bright	ADJ
inlawrev-3827	256	46	-	-	PUNCT
inlawrev-3827	256	47	line	line	NOUN
inlawrev-3827	256	48	exemption	exemption	NOUN
inlawrev-3827	256	49	from	from	ADP
inlawrev-3827	256	50	state	state	NOUN
inlawrev-3827	256	51	taxation	taxation	NOUN
inlawrev-3827	256	52	in	in	ADP
inlawrev-3827	256	53	concluding	conclude	VERB
inlawrev-3827	256	54	a	a	DET
inlawrev-3827	256	55	bright	bright	ADJ
inlawrev-3827	256	56	-	-	PUNCT
inlawrev-3827	256	57	line	line	NOUN
inlawrev-3827	256	58	rule	rule	NOUN
inlawrev-3827	256	59	is	be	AUX
inlawrev-3827	256	60	more	more	ADV
inlawrev-3827	256	61	beneficial	beneficial	ADJ
inlawrev-3827	256	62	than	than	ADP
inlawrev-3827	256	63	a	a	DET
inlawrev-3827	256	64	case	case	NOUN
inlawrev-3827	256	65	by	by	ADP
inlawrev-3827	256	66	case	case	NOUN
inlawrev-3827	256	67	review	review	NOUN
inlawrev-3827	256	68	to	to	PART
inlawrev-3827	256	69	determine	determine	VERB
inlawrev-3827	256	70	nexus	nexus	NOUN
inlawrev-3827	256	71	)	)	PUNCT
inlawrev-3827	256	72	.	.	PUNCT
inlawrev-3827	257	1	78	78	NUM
inlawrev-3827	257	2	.	.	PUNCT
inlawrev-3827	258	1	/j	/j	INTJ
inlawrev-3827	258	2	.	.	PUNCT
inlawrev-3827	259	1	at	at	ADP
inlawrev-3827	259	2	3	3	NUM
inlawrev-3827	259	3	14	14	NUM
inlawrev-3827	259	4	,	,	PUNCT
inlawrev-3827	259	5	3	3	NUM
inlawrev-3827	259	6	1	1	NUM
inlawrev-3827	259	7	7	7	NUM
inlawrev-3827	259	8	(	(	PUNCT
inlawrev-3827	259	9	noting	note	VERB
inlawrev-3827	259	10	that	that	SCONJ
inlawrev-3827	259	11	in	in	ADP
inlawrev-3827	259	12	cases	case	NOUN
inlawrev-3827	259	13	subsequent	subsequent	ADJ
inlawrev-3827	259	14	to	to	PART
inlawrev-3827	259	15	bellas	bellas	PROPN
inlawrev-3827	259	16	hess	hess	PROPN
inlawrev-3827	259	17	concerning	concern	VERB
inlawrev-3827	259	18	other	other	ADJ
inlawrev-3827	259	19	types	type	NOUN
inlawrev-3827	259	20	of	of	ADP
inlawrev-3827	259	21	taxes	taxis	NOUN
inlawrev-3827	259	22	,	,	PUNCT
inlawrev-3827	259	23	no	no	DET
inlawrev-3827	259	24	similar	similar	ADJ
inlawrev-3827	259	25	bright	bright	ADJ
inlawrev-3827	259	26	-	-	PUNCT
inlawrev-3827	259	27	line	line	NOUN
inlawrev-3827	259	28	rule	rule	NOUN
inlawrev-3827	259	29	has	have	AUX
inlawrev-3827	259	30	been	be	AUX
inlawrev-3827	259	31	adopted	adopt	VERB
inlawrev-3827	259	32	)	)	PUNCT
inlawrev-3827	259	33	.	.	PUNCT
inlawrev-3827	260	1	79	79	NUM
inlawrev-3827	260	2	.	.	PUNCT
inlawrev-3827	261	1	i	i	PRON
inlawrev-3827	261	2	d.	d.	PROPN
inlawrev-3827	261	3	at	at	ADP
inlawrev-3827	261	4	3	3	NUM
inlawrev-3827	261	5	1	1	NUM
inlawrev-3827	261	6	1	1	NUM
inlawrev-3827	261	7	(	(	PUNCT
inlawrev-3827	261	8	finding	find	VERB
inlawrev-3827	261	9	that	that	SCONJ
inlawrev-3827	261	10	"	"	PUNCT
inlawrev-3827	261	11	contemporary	contemporary	ADJ
inlawrev-3827	261	12	commerce	commerce	NOUN
inlawrev-3827	261	13	clausejurisprudence	clausejurisprudence	NOUN
inlawrev-3827	261	14	might	might	AUX
inlawrev-3827	261	15	not	not	PART
inlawrev-3827	261	16	dictate	dictate	VERB
inlawrev-3827	261	17	the	the	DET
inlawrev-3827	261	18	same	same	ADJ
inlawrev-3827	261	19	result	result	NOUN
inlawrev-3827	261	20	"	"	PUNCT
inlawrev-3827	261	21	if	if	SCONJ
inlawrev-3827	261	22	the	the	DET
inlawrev-3827	261	23	issue	issue	NOUN
inlawrev-3827	261	24	were	be	AUX
inlawrev-3827	261	25	one	one	NUM
inlawrev-3827	261	26	of	of	ADP
inlawrev-3827	261	27	first	first	ADJ
inlawrev-3827	261	28	impression	impression	NOUN
inlawrev-3827	261	29	today	today	NOUN
inlawrev-3827	261	30	)	)	PUNCT
inlawrev-3827	261	31	.	.	PUNCT
inlawrev-3827	262	1	80	80	NUM
inlawrev-3827	262	2	.	.	PUNCT
inlawrev-3827	263	1	/j	/j	INTJ
inlawrev-3827	263	2	.	.	PUNCT
inlawrev-3827	264	1	at	at	ADP
inlawrev-3827	264	2	318	318	NUM
inlawrev-3827	264	3	.	.	NOUN
inlawrev-3827	264	4	8	8	NUM
inlawrev-3827	264	5	1	1	NUM
inlawrev-3827	264	6	.	.	PUNCT
inlawrev-3827	265	1	james	james	PROPN
inlawrev-3827	265	2	l	l	PROPN
inlawrev-3827	265	3	,	,	PUNCT
inlawrev-3827	265	4	kronenberg	kronenberg	PROPN
inlawrev-3827	265	5	,	,	PUNCT
inlawrev-3827	265	6	a	a	DET
inlawrev-3827	265	7	new	new	ADJ
inlawrev-3827	265	8	commerce	commerce	NOUN
inlawrev-3827	265	9	clause	clause	NOUN
inlawrev-3827	265	10	nexus	nexus	NOUN
inlawrev-3827	265	11	requirement	requirement	NOUN
inlawrev-3827	265	12	:	:	PUNCT
inlawrev-3827	265	13	the	the	DET
inlawrev-3827	265	14	analysis	analysis	NOUN
inlawrev-3827	265	15	of	of	ADP
inlawrev-3827	265	16	nexus	nexus	NOUN
inlawrev-3827	265	17	in	in	ADP
inlawrev-3827	265	18	quill	quill	PROPN
inlawrev-3827	265	19	corp	corp	PROPN
inlawrev-3827	265	20	.	.	PROPN
inlawrev-3827	265	21	v.	v.	ADP
inlawrev-3827	265	22	north	north	PROPN
inlawrev-3827	265	23	dakota	dakota	PROPN
inlawrev-3827	265	24	,	,	PUNCT
inlawrev-3827	265	25	1994	1994	NUM
inlawrev-3827	265	26	ann	ann	PROPN
inlawrev-3827	265	27	.	.	PUNCT
inlawrev-3827	266	1	surv	surv	PROPN
inlawrev-3827	266	2	.	.	PUNCT
inlawrev-3827	267	1	am	be	AUX
inlawrev-3827	267	2	.	.	PUNCT
inlawrev-3827	268	1	l.	l.	PROPN
inlawrev-3827	268	2	1	1	NUM
inlawrev-3827	268	3	,	,	PUNCT
inlawrev-3827	268	4	27	27	NUM
inlawrev-3827	268	5	.	.	PUNCT
inlawrev-3827	269	1	kronenberg	kronenberg	PROPN
inlawrev-3827	269	2	suggests	suggest	VERB
inlawrev-3827	269	3	that	that	SCONJ
inlawrev-3827	269	4	the	the	DET
inlawrev-3827	269	5	only	only	ADJ
inlawrev-3827	269	6	justification	justification	NOUN
inlawrev-3827	269	7	for	for	ADP
inlawrev-3827	269	8	an	an	DET
inlawrev-3827	269	9	independent	independent	ADJ
inlawrev-3827	269	10	nexus	nexus	NOUN
inlawrev-3827	269	11	requirement	requirement	NOUN
inlawrev-3827	269	12	is	be	AUX
inlawrev-3827	269	13	the	the	DET
inlawrev-3827	269	14	desire	desire	NOUN
inlawrev-3827	269	15	to	to	PART
inlawrev-3827	269	16	prompt	prompt	VERB
inlawrev-3827	269	17	congress	congress	PROPN
inlawrev-3827	269	18	to	to	PART
inlawrev-3827	269	19	legislate	legislate	VERB
inlawrev-3827	269	20	in	in	ADP
inlawrev-3827	269	21	this	this	DET
inlawrev-3827	269	22	area	area	NOUN
inlawrev-3827	269	23	.	.	PUNCT
inlawrev-3827	270	1	i	i	PRON
inlawrev-3827	270	2	d.	d.	PROPN
inlawrev-3827	270	3	82	82	NUM
inlawrev-3827	270	4	.	.	PUNCT
inlawrev-3827	271	1	quill	quill	NOUN
inlawrev-3827	271	2	,	,	PUNCT
inlawrev-3827	271	3	504	504	NUM
inlawrev-3827	271	4	u.s	u.s	PROPN
inlawrev-3827	271	5	.	.	PROPN
inlawrev-3827	271	6	at	at	ADP
inlawrev-3827	271	7	3	3	NUM
inlawrev-3827	271	8	1	1	NUM
inlawrev-3827	271	9	8	8	NUM
inlawrev-3827	271	10	(	(	PUNCT
inlawrev-3827	271	11	noting	note	VERB
inlawrev-3827	271	12	that	that	SCONJ
inlawrev-3827	271	13	since	since	SCONJ
inlawrev-3827	271	14	the	the	DET
inlawrev-3827	271	15	due	due	ADJ
inlawrev-3827	271	16	process	process	NOUN
inlawrev-3827	271	17	concerns	concern	NOUN
inlawrev-3827	271	18	have	have	AUX
inlawrev-3827	271	19	been	be	AUX
inlawrev-3827	271	20	put	put	VERB
inlawrev-3827	271	21	to	to	AUX
inlawrev-3827	271	22	rest	rest	VERB
inlawrev-3827	271	23	.	.	PUNCT
inlawrev-3827	272	1	congress	congress	PROPN
inlawrev-3827	272	2	is	be	AUX
inlawrev-3827	272	3	free	free	ADJ
inlawrev-3827	272	4	to	to	PART
inlawrev-3827	272	5	legislatively	legislatively	ADV
inlawrev-3827	272	6	overturn	overturn	VERB
inlawrev-3827	272	7	the	the	DET
inlawrev-3827	272	8	bellas	bellas	PROPN
inlawrev-3827	272	9	hess	hess	PROPN
inlawrev-3827	272	10	bright	bright	ADJ
inlawrev-3827	272	11	-	-	PUNCT
inlawrev-3827	272	12	line	line	NOUN
inlawrev-3827	272	13	rule	rule	NOUN
inlawrev-3827	272	14	)	)	PUNCT
inlawrev-3827	272	15	.	.	PUNCT
inlawrev-3827	273	1	2007	2007	NUM
inlawrev-3827	273	2	]	]	PUNCT
inlawrev-3827	273	3	has	have	VERB
inlawrev-3827	273	4	the	the	DET
inlawrev-3827	273	5	unitary	unitary	ADJ
inlawrev-3827	273	6	principle	principle	NOUN
inlawrev-3827	273	7	been	be	AUX
inlawrev-3827	273	8	abandoned	abandon	VERB
inlawrev-3827	273	9	?	?	PUNCT
inlawrev-3827	274	1	595	595	NUM
inlawrev-3827	274	2	b.	b.	PROPN
inlawrev-3827	274	3	business	business	NOUN
inlawrev-3827	274	4	response	response	NOUN
inlawrev-3827	274	5	to	to	ADP
inlawrev-3827	274	6	the	the	DET
inlawrev-3827	274	7	physical	physical	ADJ
inlawrev-3827	274	8	presence	presence	NOUN
inlawrev-3827	274	9	test	test	VERB
inlawrev-3827	274	10	the	the	DET
inlawrev-3827	274	11	reaffirmation	reaffirmation	NOUN
inlawrev-3827	274	12	of	of	ADP
inlawrev-3827	274	13	the	the	DET
inlawrev-3827	274	14	physical	physical	ADJ
inlawrev-3827	274	15	presence	presence	NOUN
inlawrev-3827	274	16	test	test	NOUN
inlawrev-3827	274	17	in	in	ADP
inlawrev-3827	274	18	quill	quill	NOUN
inlawrev-3827	274	19	fueled	fuel	VERB
inlawrev-3827	274	20	an	an	DET
inlawrev-3827	274	21	explosion	explosion	NOUN
inlawrev-3827	274	22	of	of	ADP
inlawrev-3827	274	23	corporate	corporate	ADJ
inlawrev-3827	274	24	restructuring	restructuring	NOUN
inlawrev-3827	274	25	by	by	ADP
inlawrev-3827	274	26	multi	multi	ADJ
inlawrev-3827	274	27	-	-	ADJ
inlawrev-3827	274	28	state	state	ADJ
inlawrev-3827	274	29	business	business	NOUN
inlawrev-3827	274	30	operations	operation	NOUN
inlawrev-3827	274	31	in	in	ADP
inlawrev-3827	274	32	the	the	DET
inlawrev-3827	274	33	1990s	1990	NOUN
inlawrev-3827	274	34	for	for	ADP
inlawrev-3827	274	35	the	the	DET
inlawrev-3827	274	36	purpose	purpose	NOUN
inlawrev-3827	274	37	of	of	ADP
inlawrev-3827	274	38	shifting	shift	VERB
inlawrev-3827	274	39	income	income	NOUN
inlawrev-3827	274	40	away	away	ADV
inlawrev-3827	274	41	from	from	ADP
inlawrev-3827	274	42	state	state	NOUN
inlawrev-3827	274	43	taxation	taxation	NOUN
inlawrev-3827	274	44	.	.	PUNCT
inlawrev-3827	275	1	the	the	DET
inlawrev-3827	275	2	success	success	NOUN
inlawrev-3827	275	3	of	of	ADP
inlawrev-3827	275	4	these	these	DET
inlawrev-3827	275	5	restructuring	restructure	VERB
inlawrev-3827	275	6	schemes	scheme	NOUN
inlawrev-3827	275	7	relies	rely	VERB
inlawrev-3827	275	8	on	on	ADP
inlawrev-3827	275	9	the	the	DET
inlawrev-3827	275	10	proposition	proposition	NOUN
inlawrev-3827	275	11	that	that	SCONJ
inlawrev-3827	275	12	an	an	DET
inlawrev-3827	275	13	entity	entity	NOUN
inlawrev-3827	275	14	must	must	AUX
inlawrev-3827	275	15	have	have	AUX
inlawrev-3827	275	16	a	a	DET
inlawrev-3827	275	17	physical	physical	ADJ
inlawrev-3827	275	18	presence	presence	NOUN
inlawrev-3827	275	19	in	in	ADP
inlawrev-3827	275	20	a	a	DET
inlawrev-3827	275	21	state	state	NOUN
inlawrev-3827	275	22	before	before	SCONJ
inlawrev-3827	275	23	that	that	DET
inlawrev-3827	275	24	state	state	NOUN
inlawrev-3827	275	25	can	can	AUX
inlawrev-3827	275	26	impose	impose	VERB
inlawrev-3827	275	27	a	a	DET
inlawrev-3827	275	28	tax	tax	NOUN
inlawrev-3827	275	29	.	.	PUNCT
inlawrev-3827	276	1	the	the	DET
inlawrev-3827	276	2	most	most	ADV
inlawrev-3827	276	3	prevalent	prevalent	ADJ
inlawrev-3827	276	4	form	form	NOUN
inlawrev-3827	276	5	ofcorporate	ofcorporate	ADJ
inlawrev-3827	276	6	restructuring	restructuring	NOUN
inlawrev-3827	276	7	to	to	PART
inlawrev-3827	276	8	successfully	successfully	ADV
inlawrev-3827	276	9	shift	shift	VERB
inlawrev-3827	276	10	income	income	NOUN
inlawrev-3827	276	11	beyond	beyond	ADP
inlawrev-3827	276	12	the	the	DET
inlawrev-3827	276	13	reach	reach	NOUN
inlawrev-3827	276	14	of	of	ADP
inlawrev-3827	276	15	state	state	NOUN
inlawrev-3827	276	16	taxing	tax	VERB
inlawrev-3827	276	17	jurisdictions	jurisdiction	NOUN
inlawrev-3827	276	18	is	be	AUX
inlawrev-3827	276	19	an	an	DET
inlawrev-3827	276	20	intangibles	intangible	NOUN
inlawrev-3827	276	21	holding	hold	VERB
inlawrev-3827	276	22	company	company	NOUN
inlawrev-3827	276	23	.	.	PUNCT
inlawrev-3827	277	1	many	many	ADJ
inlawrev-3827	277	2	multi	multi	ADJ
inlawrev-3827	277	3	-	-	ADJ
inlawrev-3827	277	4	state	state	ADJ
inlawrev-3827	277	5	corporations	corporation	NOUN
inlawrev-3827	277	6	have	have	AUX
inlawrev-3827	277	7	either	either	CCONJ
inlawrev-3827	277	8	created	create	VERB
inlawrev-3827	277	9	or	or	CCONJ
inlawrev-3827	277	10	acquired	acquire	VERB
inlawrev-3827	277	11	valuable	valuable	ADJ
inlawrev-3827	277	12	intangible	intangible	ADJ
inlawrev-3827	277	13	assets	asset	NOUN
inlawrev-3827	277	14	,	,	PUNCT
inlawrev-3827	277	15	such	such	ADJ
inlawrev-3827	277	16	as	as	ADP
inlawrev-3827	277	17	trade	trade	NOUN
inlawrev-3827	277	18	names	name	NOUN
inlawrev-3827	277	19	,	,	PUNCT
inlawrev-3827	277	20	trademarks	trademark	NOUN
inlawrev-3827	277	21	,	,	PUNCT
inlawrev-3827	277	22	and	and	CCONJ
inlawrev-3827	277	23	patents	patent	NOUN
inlawrev-3827	277	24	.	.	PUNCT
inlawrev-3827	278	1	^^	^^	PUNCT
inlawrev-3827	278	2	the	the	DET
inlawrev-3827	278	3	estimated	estimate	VERB
inlawrev-3827	278	4	value	value	NOUN
inlawrev-3827	278	5	of	of	ADP
inlawrev-3827	278	6	these	these	DET
inlawrev-3827	278	7	intangibles	intangible	NOUN
inlawrev-3827	278	8	for	for	ADP
inlawrev-3827	278	9	corporations	corporation	NOUN
inlawrev-3827	278	10	such	such	ADJ
inlawrev-3827	278	11	as	as	ADP
inlawrev-3827	278	12	intel	intel	PROPN
inlawrev-3827	278	13	,	,	PUNCT
inlawrev-3827	278	14	gm	gm	PROPN
inlawrev-3827	278	15	and	and	CCONJ
inlawrev-3827	278	16	ibm	ibm	PROPN
inlawrev-3827	278	17	is	be	AUX
inlawrev-3827	278	18	in	in	ADP
inlawrev-3827	278	19	the	the	DET
inlawrev-3827	278	20	billions	billion	NOUN
inlawrev-3827	278	21	.	.	PUNCT
inlawrev-3827	279	1	^"^	^"^	PROPN
inlawrev-3827	279	2	as	as	ADP
inlawrev-3827	279	3	a	a	DET
inlawrev-3827	279	4	result	result	NOUN
inlawrev-3827	279	5	of	of	ADP
inlawrev-3827	279	6	marketing	marketing	NOUN
inlawrev-3827	279	7	by	by	ADP
inlawrev-3827	279	8	accounting	accounting	NOUN
inlawrev-3827	279	9	firms	firm	NOUN
inlawrev-3827	279	10	,	,	PUNCT
inlawrev-3827	279	11	corporations	corporation	NOUN
inlawrev-3827	279	12	with	with	ADP
inlawrev-3827	279	13	valuable	valuable	ADJ
inlawrev-3827	279	14	intangible	intangible	ADJ
inlawrev-3827	279	15	assets	asset	NOUN
inlawrev-3827	279	16	began	begin	VERB
inlawrev-3827	279	17	transferring	transfer	VERB
inlawrev-3827	279	18	them	they	PRON
inlawrev-3827	279	19	to	to	ADP
inlawrev-3827	279	20	wholly	wholly	ADV
inlawrev-3827	279	21	owned	own	VERB
inlawrev-3827	279	22	subsidiaries	subsidiary	NOUN
inlawrev-3827	279	23	incorporated	incorporate	VERB
inlawrev-3827	279	24	in	in	ADP
inlawrev-3827	279	25	states	state	NOUN
inlawrev-3827	279	26	such	such	ADJ
inlawrev-3827	279	27	as	as	ADP
inlawrev-3827	279	28	delaware	delaware	PROPN
inlawrev-3827	279	29	that	that	PRON
inlawrev-3827	279	30	do	do	AUX
inlawrev-3827	279	31	not	not	PART
inlawrev-3827	279	32	impose	impose	VERB
inlawrev-3827	279	33	tax	tax	NOUN
inlawrev-3827	279	34	on	on	ADP
inlawrev-3827	279	35	the	the	DET
inlawrev-3827	279	36	receipts	receipt	NOUN
inlawrev-3827	279	37	from	from	ADP
inlawrev-3827	279	38	those	those	PRON
inlawrev-3827	279	39	intangibles.^^	intangibles.^^	NOUN
inlawrev-3827	280	1	the	the	DET
inlawrev-3827	280	2	intangibles	intangible	NOUN
inlawrev-3827	280	3	holding	hold	VERB
inlawrev-3827	280	4	subsidiary	subsidiary	NOUN
inlawrev-3827	280	5	then	then	ADV
inlawrev-3827	280	6	leases	lease	VERB
inlawrev-3827	280	7	the	the	DET
inlawrev-3827	280	8	use	use	NOUN
inlawrev-3827	280	9	of	of	ADP
inlawrev-3827	280	10	the	the	DET
inlawrev-3827	280	11	intangible	intangible	ADJ
inlawrev-3827	280	12	back	back	ADV
inlawrev-3827	280	13	to	to	ADP
inlawrev-3827	280	14	the	the	DET
inlawrev-3827	280	15	parent	parent	NOUN
inlawrev-3827	280	16	corporation	corporation	NOUN
inlawrev-3827	280	17	in	in	ADP
inlawrev-3827	280	18	exchange	exchange	NOUN
inlawrev-3827	280	19	for	for	ADP
inlawrev-3827	280	20	a	a	DET
inlawrev-3827	280	21	royalty	royalty	NOUN
inlawrev-3827	280	22	payment.^^	payment.^^	NOUN
inlawrev-3827	280	23	this	this	DET
inlawrev-3827	280	24	arrangement	arrangement	NOUN
inlawrev-3827	280	25	results	result	VERB
inlawrev-3827	280	26	in	in	ADP
inlawrev-3827	280	27	:	:	PUNCT
inlawrev-3827	280	28	1	1	X
inlawrev-3827	280	29	)	)	PUNCT
inlawrev-3827	280	30	large	large	ADJ
inlawrev-3827	280	31	amounts	amount	NOUN
inlawrev-3827	280	32	of	of	ADP
inlawrev-3827	280	33	royalty	royalty	NOUN
inlawrev-3827	280	34	expense	expense	NOUN
inlawrev-3827	280	35	being	be	AUX
inlawrev-3827	280	36	deducted	deduct	VERB
inlawrev-3827	280	37	by	by	ADP
inlawrev-3827	280	38	the	the	DET
inlawrev-3827	280	39	parent	parent	NOUN
inlawrev-3827	280	40	corporation	corporation	NOUN
inlawrev-3827	280	41	,	,	PUNCT
inlawrev-3827	280	42	which	which	PRON
inlawrev-3827	280	43	lowers	lower	VERB
inlawrev-3827	280	44	the	the	DET
inlawrev-3827	280	45	income	income	NOUN
inlawrev-3827	280	46	reported	report	VERB
inlawrev-3827	280	47	to	to	PART
inlawrev-3827	280	48	separate	separate	VERB
inlawrev-3827	280	49	reporting	reporting	NOUN
inlawrev-3827	280	50	states	state	NOUN
inlawrev-3827	280	51	,	,	PUNCT
inlawrev-3827	280	52	and	and	CCONJ
inlawrev-3827	280	53	2	2	X
inlawrev-3827	280	54	)	)	PUNCT
inlawrev-3827	280	55	correspondingly	correspondingly	ADV
inlawrev-3827	280	56	large	large	ADJ
inlawrev-3827	280	57	amounts	amount	NOUN
inlawrev-3827	280	58	ofroyalty	ofroyalty	NOUN
inlawrev-3827	280	59	income	income	NOUN
inlawrev-3827	280	60	earned	earn	VERB
inlawrev-3827	280	61	by	by	ADP
inlawrev-3827	280	62	the	the	DET
inlawrev-3827	280	63	subsidiary	subsidiary	NOUN
inlawrev-3827	280	64	that	that	PRON
inlawrev-3827	280	65	is	be	AUX
inlawrev-3827	280	66	not	not	PART
inlawrev-3827	280	67	taxable	taxable	ADJ
inlawrev-3827	280	68	in	in	ADP
inlawrev-3827	280	69	any	any	DET
inlawrev-3827	280	70	state	state	NOUN
inlawrev-3827	280	71	or	or	CCONJ
inlawrev-3827	280	72	is	be	AUX
inlawrev-3827	280	73	taxed	tax	VERB
inlawrev-3827	280	74	at	at	ADP
inlawrev-3827	280	75	an	an	DET
inlawrev-3827	280	76	"	"	PUNCT
inlawrev-3827	280	77	acceptably	acceptably	ADV
inlawrev-3827	280	78	low	low	ADJ
inlawrev-3827	280	79	"	"	PUNCT
inlawrev-3827	280	80	rate.^^	rate.^^	NUM
inlawrev-3827	280	81	c	c	NOUN
inlawrev-3827	280	82	emergence	emergence	NOUN
inlawrev-3827	280	83	of	of	ADP
inlawrev-3827	280	84	the	the	DET
inlawrev-3827	280	85	economic	economic	ADJ
inlawrev-3827	280	86	nexus	nexus	NOUN
inlawrev-3827	280	87	concept	concept	NOUN
inlawrev-3827	280	88	some	some	DET
inlawrev-3827	280	89	states	state	NOUN
inlawrev-3827	280	90	have	have	AUX
inlawrev-3827	280	91	seized	seize	VERB
inlawrev-3827	280	92	on	on	ADP
inlawrev-3827	280	93	the	the	DET
inlawrev-3827	280	94	opening	opening	NOUN
inlawrev-3827	280	95	left	leave	VERB
inlawrev-3827	280	96	by	by	ADP
inlawrev-3827	280	97	quill	quill	NOUN
inlawrev-3827	280	98	concerning	concern	VERB
inlawrev-3827	280	99	the	the	DET
inlawrev-3827	280	100	question	question	NOUN
inlawrev-3827	280	101	of	of	ADP
inlawrev-3827	280	102	whether	whether	SCONJ
inlawrev-3827	280	103	physical	physical	ADJ
inlawrev-3827	280	104	presence	presence	NOUN
inlawrev-3827	280	105	is	be	AUX
inlawrev-3827	280	106	necessary	necessary	ADJ
inlawrev-3827	280	107	to	to	PART
inlawrev-3827	280	108	establish	establish	VERB
inlawrev-3827	280	109	the	the	DET
inlawrev-3827	280	110	requisite	requisite	ADJ
inlawrev-3827	280	111	nexus	nexus	NOUN
inlawrev-3827	280	112	for	for	ADP
inlawrev-3827	280	113	income	income	NOUN
inlawrev-3827	280	114	and	and	CCONJ
inlawrev-3827	280	115	franchise	franchise	NOUN
inlawrev-3827	280	116	taxes	taxis	NOUN
inlawrev-3827	280	117	in	in	ADP
inlawrev-3827	280	118	order	order	NOUN
inlawrev-3827	280	119	to	to	PART
inlawrev-3827	280	120	combat	combat	VERB
inlawrev-3827	280	121	the	the	DET
inlawrev-3827	280	122	revenue	revenue	NOUN
inlawrev-3827	280	123	drain	drain	NOUN
inlawrev-3827	280	124	that	that	PRON
inlawrev-3827	280	125	resulted	result	VERB
inlawrev-3827	280	126	from	from	ADP
inlawrev-3827	280	127	these	these	DET
inlawrev-3827	280	128	types	type	NOUN
inlawrev-3827	280	129	of	of	ADP
inlawrev-3827	280	130	income	income	NOUN
inlawrev-3827	280	131	shifting	shift	VERB
inlawrev-3827	280	132	business	business	NOUN
inlawrev-3827	280	133	structures	structure	NOUN
inlawrev-3827	280	134	.	.	PUNCT
inlawrev-3827	281	1	^^	^^	PUNCT
inlawrev-3827	282	1	these	these	DET
inlawrev-3827	282	2	states	state	NOUN
inlawrev-3827	282	3	contend	contend	VERB
inlawrev-3827	282	4	that	that	SCONJ
inlawrev-3827	282	5	the	the	DET
inlawrev-3827	282	6	intangibles	intangible	NOUN
inlawrev-3827	282	7	holding	hold	VERB
inlawrev-3827	282	8	subsidiary	subsidiary	NOUN
inlawrev-3827	282	9	companies	company	NOUN
inlawrev-3827	282	10	have	have	AUX
inlawrev-3827	282	11	established	establish	VERB
inlawrev-3827	282	12	a	a	DET
inlawrev-3827	282	13	nexus	nexus	NOUN
inlawrev-3827	282	14	in	in	ADP
inlawrev-3827	282	15	the	the	DET
inlawrev-3827	282	16	state	state	NOUN
inlawrev-3827	282	17	based	base	VERB
inlawrev-3827	282	18	either	either	CCONJ
inlawrev-3827	282	19	on	on	ADP
inlawrev-3827	282	20	the	the	DET
inlawrev-3827	282	21	benefits	benefit	NOUN
inlawrev-3827	282	22	that	that	PRON
inlawrev-3827	282	23	the	the	DET
inlawrev-3827	282	24	state	state	NOUN
inlawrev-3827	282	25	's	's	PART
inlawrev-3827	282	26	economic	economic	ADJ
inlawrev-3827	282	27	market	market	NOUN
inlawrev-3827	282	28	has	have	AUX
inlawrev-3827	282	29	provided	provide	VERB
inlawrev-3827	282	30	to	to	ADP
inlawrev-3827	282	31	the	the	DET
inlawrev-3827	282	32	holding	hold	VERB
inlawrev-3827	282	33	company	company	NOUN
inlawrev-3827	282	34	,	,	PUNCT
inlawrev-3827	282	35	or	or	CCONJ
inlawrev-3827	282	36	the	the	DET
inlawrev-3827	282	37	economic	economic	ADJ
inlawrev-3827	282	38	presence	presence	NOUN
inlawrev-3827	282	39	of	of	ADP
inlawrev-3827	282	40	the	the	DET
inlawrev-3827	282	41	subsidiary	subsidiary	NOUN
inlawrev-3827	282	42	'	'	PART
inlawrev-3827	282	43	s	s	NOUN
inlawrev-3827	282	44	intangibles	intangible	NOUN
inlawrev-3827	282	45	in	in	ADP
inlawrev-3827	282	46	the	the	DET
inlawrev-3827	282	47	state.^^	state.^^	NOUN
inlawrev-3827	282	48	however	however	ADV
inlawrev-3827	282	49	,	,	PUNCT
inlawrev-3827	282	50	the	the	DET
inlawrev-3827	282	51	response	response	NOUN
inlawrev-3827	282	52	from	from	ADP
inlawrev-3827	282	53	state	state	NOUN
inlawrev-3827	282	54	courts	court	NOUN
inlawrev-3827	282	55	to	to	ADP
inlawrev-3827	282	56	the	the	DET
inlawrev-3827	282	57	"	"	PUNCT
inlawrev-3827	282	58	economic	economic	ADJ
inlawrev-3827	282	59	nexus	nexus	NOUN
inlawrev-3827	282	60	"	"	PUNCT
inlawrev-3827	282	61	argument	argument	NOUN
inlawrev-3827	282	62	has	have	AUX
inlawrev-3827	282	63	not	not	PART
inlawrev-3827	282	64	been	be	AUX
inlawrev-3827	282	65	uniform.^^	uniform.^^	PUNCT
inlawrev-3827	282	66	the	the	DET
inlawrev-3827	282	67	supreme	supreme	PROPN
inlawrev-3827	282	68	court	court	PROPN
inlawrev-3827	282	69	has	have	AUX
inlawrev-3827	282	70	refused	refuse	VERB
inlawrev-3827	282	71	to	to	PART
inlawrev-3827	282	72	grant	grant	VERB
inlawrev-3827	282	73	83	83	NUM
inlawrev-3827	282	74	.	.	PUNCT
inlawrev-3827	283	1	see	see	VERB
inlawrev-3827	283	2	generally	generally	ADV
inlawrev-3827	283	3	giles	giles	PROPN
inlawrev-3827	283	4	sutton	sutton	PROPN
inlawrev-3827	283	5	&	&	CCONJ
inlawrev-3827	283	6	todd	todd	PROPN
inlawrev-3827	283	7	zoellick	zoellick	PROPN
inlawrev-3827	283	8	,	,	PUNCT
inlawrev-3827	283	9	the	the	DET
inlawrev-3827	283	10	ins	in	NOUN
inlawrev-3827	283	11	and	and	CCONJ
inlawrev-3827	283	12	outs	out	NOUN
inlawrev-3827	283	13	of	of	ADP
inlawrev-3827	283	14	related	related	ADJ
inlawrev-3827	283	15	party	party	NOUN
inlawrev-3827	283	16	addbacks	addback	NOUN
inlawrev-3827	283	17	,	,	PUNCT
inlawrev-3827	283	18	tax	tax	NOUN
inlawrev-3827	283	19	executive	executive	NOUN
inlawrev-3827	283	20	,	,	PUNCT
inlawrev-3827	283	21	57	57	NUM
inlawrev-3827	283	22	tax	tax	NOUN
inlawrev-3827	283	23	executive	executive	NOUN
inlawrev-3827	283	24	inst	inst	NOUN
inlawrev-3827	283	25	.	.	PUNCT
inlawrev-3827	284	1	238	238	NUM
inlawrev-3827	284	2	(	(	PUNCT
inlawrev-3827	284	3	2005	2005	NUM
inlawrev-3827	284	4	)	)	PUNCT
inlawrev-3827	284	5	,	,	PUNCT
inlawrev-3827	284	6	available	available	ADJ
inlawrev-3827	284	7	at	at	ADP
inlawrev-3827	284	8	2005	2005	NUM
inlawrev-3827	284	9	wlnr	wlnr	PROPN
inlawrev-3827	284	10	12338438	12338438	NUM
inlawrev-3827	284	11	;	;	PUNCT
inlawrev-3827	284	12	see	see	VERB
inlawrev-3827	284	13	also	also	ADV
inlawrev-3827	284	14	xuan	xuan	PROPN
inlawrev-3827	284	15	-	-	PUNCT
inlawrev-3827	284	16	thao	thao	PROPN
inlawrev-3827	284	17	n.	n.	PROPN
inlawrev-3827	284	18	nguyen	nguyen	PROPN
inlawrev-3827	284	19	,	,	PUNCT
inlawrev-3827	284	20	holding	hold	VERB
inlawrev-3827	284	21	intellectual	intellectual	ADJ
inlawrev-3827	284	22	property	property	NOUN
inlawrev-3827	284	23	,	,	PUNCT
inlawrev-3827	284	24	39	39	NUM
inlawrev-3827	284	25	ga	ga	PROPN
inlawrev-3827	284	26	.	.	PROPN
inlawrev-3827	284	27	l.	l.	PROPN
inlawrev-3827	284	28	rev	rev	PROPN
inlawrev-3827	284	29	.	.	PROPN
inlawrev-3827	284	30	1	1	NUM
inlawrev-3827	284	31	155	155	NUM
inlawrev-3827	284	32	,	,	PUNCT
inlawrev-3827	284	33	1	1	NUM
inlawrev-3827	284	34	162	162	NUM
inlawrev-3827	284	35	(	(	PUNCT
inlawrev-3827	284	36	2005	2005	NUM
inlawrev-3827	284	37	)	)	PUNCT
inlawrev-3827	284	38	.	.	PUNCT
inlawrev-3827	285	1	84	84	NUM
inlawrev-3827	285	2	.	.	PUNCT
inlawrev-3827	286	1	nguyen	nguyen	NOUN
inlawrev-3827	286	2	,	,	PUNCT
inlawrev-3827	286	3	supra	supra	PROPN
inlawrev-3827	286	4	note	note	NOUN
inlawrev-3827	286	5	83	83	NUM
inlawrev-3827	286	6	,	,	PUNCT
inlawrev-3827	286	7	at	at	ADP
inlawrev-3827	286	8	1	1	NUM
inlawrev-3827	286	9	162	162	NUM
inlawrev-3827	286	10	.	.	PUNCT
inlawrev-3827	286	11	85	85	NUM
inlawrev-3827	286	12	.	.	PUNCT
inlawrev-3827	287	1	howard	howard	PROPN
inlawrev-3827	287	2	,	,	PUNCT
inlawrev-3827	287	3	5m/7ra	5m/7ra	NOUN
inlawrev-3827	287	4	note	note	VERB
inlawrev-3827	287	5	37	37	NUM
inlawrev-3827	287	6	,	,	PUNCT
inlawrev-3827	287	7	at	at	ADP
inlawrev-3827	287	8	561	561	NUM
inlawrev-3827	287	9	-	-	SYM
inlawrev-3827	287	10	63	63	NUM
inlawrev-3827	287	11	.	.	PUNCT
inlawrev-3827	287	12	86	86	NUM
inlawrev-3827	287	13	.	.	PUNCT
inlawrev-3827	288	1	i	i	PRON
inlawrev-3827	288	2	d.	d.	PROPN
inlawrev-3827	288	3	at	at	ADP
inlawrev-3827	288	4	564	564	NUM
inlawrev-3827	288	5	.	.	PUNCT
inlawrev-3827	289	1	87	87	NUM
inlawrev-3827	289	2	.	.	PUNCT
inlawrev-3827	289	3	mat	mat	PROPN
inlawrev-3827	289	4	564	564	NUM
inlawrev-3827	289	5	-	-	SYM
inlawrev-3827	289	6	65	65	NUM
inlawrev-3827	289	7	.	.	PUNCT
inlawrev-3827	289	8	88	88	NUM
inlawrev-3827	289	9	.	.	PUNCT
inlawrev-3827	290	1	i	i	PRON
inlawrev-3827	290	2	d.	d.	PROPN
inlawrev-3827	290	3	at	at	ADP
inlawrev-3827	290	4	574	574	NUM
inlawrev-3827	290	5	;	;	PUNCT
inlawrev-3827	290	6	ervin	ervin	PROPN
inlawrev-3827	290	7	,	,	PUNCT
inlawrev-3827	290	8	supra	supra	PROPN
inlawrev-3827	290	9	note	note	PROPN
inlawrev-3827	290	10	8	8	NUM
inlawrev-3827	290	11	,	,	PUNCT
inlawrev-3827	290	12	at	at	ADP
inlawrev-3827	290	13	534	534	NUM
inlawrev-3827	290	14	.	.	PUNCT
inlawrev-3827	290	15	89	89	NUM
inlawrev-3827	290	16	.	.	PUNCT
inlawrev-3827	291	1	ervin	ervin	PROPN
inlawrev-3827	291	2	,	,	PUNCT
inlawrev-3827	291	3	supra	supra	PROPN
inlawrev-3827	291	4	note	note	PROPN
inlawrev-3827	291	5	8	8	NUM
inlawrev-3827	291	6	,	,	PUNCT
inlawrev-3827	291	7	at	at	ADP
inlawrev-3827	291	8	534	534	NUM
inlawrev-3827	291	9	.	.	PUNCT
inlawrev-3827	291	10	90	90	NUM
inlawrev-3827	291	11	.	.	PUNCT
inlawrev-3827	292	1	see	see	VERB
inlawrev-3827	292	2	generally	generally	ADV
inlawrev-3827	292	3	christine	christine	PROPN
inlawrev-3827	292	4	c.	c.	PROPN
inlawrev-3827	292	5	bauman	bauman	PROPN
inlawrev-3827	292	6	&	&	CCONJ
inlawrev-3827	292	7	michael	michael	PROPN
inlawrev-3827	292	8	s.	s.	PROPN
inlawrev-3827	292	9	schadewald	schadewald	PROPN
inlawrev-3827	292	10	,	,	PUNCT
inlawrev-3827	292	11	more	more	ADJ
inlawrev-3827	292	12	states	state	NOUN
inlawrev-3827	292	13	challenge	challenge	VERB
inlawrev-3827	292	14	trademark	trademark	NOUN
inlawrev-3827	292	15	holding	hold	VERB
inlawrev-3827	292	16	companies	company	NOUN
inlawrev-3827	292	17	,	,	PUNCT
inlawrev-3827	292	18	74	74	NUM
inlawrev-3827	292	19	cpa	cpa	NOUN
inlawrev-3827	292	20	j.	j.	PROPN
inlawrev-3827	292	21	38	38	PROPN
inlawrev-3827	292	22	(	(	PUNCT
inlawrev-3827	292	23	apr	apr	PROPN
inlawrev-3827	292	24	.	.	PROPN
inlawrev-3827	292	25	2004	2004	NUM
inlawrev-3827	292	26	)	)	PUNCT
inlawrev-3827	292	27	,	,	PUNCT
inlawrev-3827	292	28	available	available	ADJ
inlawrev-3827	292	29	at	at	ADP
inlawrev-3827	292	30	2004	2004	NUM
inlawrev-3827	292	31	wlnr	wlnr	NOUN
inlawrev-3827	292	32	1	1	NUM
inlawrev-3827	292	33	1368394	1368394	NUM
inlawrev-3827	292	34	(	(	PUNCT
inlawrev-3827	292	35	providing	provide	VERB
inlawrev-3827	292	36	a	a	DET
inlawrev-3827	292	37	synopsis	synopsis	NOUN
inlawrev-3827	292	38	of	of	ADP
inlawrev-3827	292	39	the	the	DET
inlawrev-3827	292	40	various	various	ADJ
inlawrev-3827	292	41	states	state	NOUN
inlawrev-3827	292	42	'	'	PART
inlawrev-3827	292	43	responses	response	NOUN
inlawrev-3827	292	44	to	to	ADP
inlawrev-3827	292	45	the	the	DET
inlawrev-3827	292	46	subsidiary	subsidiary	NOUN
inlawrev-3827	292	47	holding	hold	VERB
inlawrev-3827	292	48	company	company	NOUN
inlawrev-3827	292	49	structure	structure	NOUN
inlawrev-3827	292	50	596	596	NUM
inlawrev-3827	292	51	indiana	indiana	PROPN
inlawrev-3827	292	52	law	law	PROPN
inlawrev-3827	292	53	review	review	NOUN
inlawrev-3827	293	1	[	[	X
inlawrev-3827	293	2	vol	vol	NOUN
inlawrev-3827	293	3	.	.	PUNCT
inlawrev-3827	293	4	40:585	40:585	NUM
inlawrev-3827	293	5	certiorari	certiorari	NOUN
inlawrev-3827	293	6	for	for	ADP
inlawrev-3827	293	7	these	these	DET
inlawrev-3827	293	8	cases	case	NOUN
inlawrev-3827	293	9	thus	thus	ADV
inlawrev-3827	293	10	far.^	far.^	PROPN
inlawrev-3827	293	11	'	'	PUNCT
inlawrev-3827	293	12	geoffrey	geoffrey	PROPN
inlawrev-3827	293	13	,	,	PUNCT
inlawrev-3827	293	14	inc	inc	PROPN
inlawrev-3827	293	15	.	.	PROPN
inlawrev-3827	293	16	v.	v.	PROPN
inlawrev-3827	293	17	south	south	PROPN
inlawrev-3827	293	18	carolina	carolina	PROPN
inlawrev-3827	293	19	tax	tax	PROPN
inlawrev-3827	293	20	commission^^	commission^^	NOUN
inlawrev-3827	293	21	is	be	AUX
inlawrev-3827	293	22	the	the	DET
inlawrev-3827	293	23	most	most	ADV
inlawrev-3827	293	24	cited	cite	VERB
inlawrev-3827	293	25	of	of	ADP
inlawrev-3827	293	26	the	the	DET
inlawrev-3827	293	27	state	state	NOUN
inlawrev-3827	293	28	court	court	NOUN
inlawrev-3827	293	29	decisions	decision	NOUN
inlawrev-3827	293	30	that	that	PRON
inlawrev-3827	293	31	endorse	endorse	VERB
inlawrev-3827	293	32	the	the	DET
inlawrev-3827	293	33	economic	economic	ADJ
inlawrev-3827	293	34	nexus	nexus	NOUN
inlawrev-3827	293	35	theory	theory	NOUN
inlawrev-3827	293	36	.	.	PUNCT
inlawrev-3827	294	1	geoffrey	geoffrey	PROPN
inlawrev-3827	294	2	,	,	PUNCT
inlawrev-3827	294	3	inc	inc	PROPN
inlawrev-3827	294	4	.	.	PROPN
inlawrev-3827	294	5	,	,	PUNCT
inlawrev-3827	294	6	a	a	DET
inlawrev-3827	294	7	wholly	wholly	ADV
inlawrev-3827	294	8	owned	own	VERB
inlawrev-3827	294	9	subsidiary	subsidiary	NOUN
inlawrev-3827	294	10	of	of	ADP
inlawrev-3827	294	11	toys	toy	NOUN
inlawrev-3827	294	12	r	r	VERB
inlawrev-3827	294	13	us	we	PRON
inlawrev-3827	294	14	,	,	PUNCT
inlawrev-3827	294	15	was	be	AUX
inlawrev-3827	294	16	incorporated	incorporate	VERB
inlawrev-3827	294	17	in	in	ADP
inlawrev-3827	294	18	delaware	delaware	PROPN
inlawrev-3827	294	19	to	to	PART
inlawrev-3827	294	20	hold	hold	VERB
inlawrev-3827	294	21	and	and	CCONJ
inlawrev-3827	294	22	manage	manage	VERB
inlawrev-3827	294	23	the	the	DET
inlawrev-3827	294	24	intangible	intangible	ADJ
inlawrev-3827	294	25	assets	asset	NOUN
inlawrev-3827	294	26	of	of	ADP
inlawrev-3827	294	27	toys	toy	NOUN
inlawrev-3827	294	28	r	r	VERB
inlawrev-3827	294	29	us.^^	us.^^	PROPN
inlawrev-3827	294	30	geoffrey	geoffrey	PROPN
inlawrev-3827	294	31	licensed	license	VERB
inlawrev-3827	294	32	these	these	DET
inlawrev-3827	294	33	intangibles	intangible	NOUN
inlawrev-3827	294	34	to	to	ADP
inlawrev-3827	294	35	toys	toy	NOUN
inlawrev-3827	294	36	r	r	VERB
inlawrev-3827	294	37	us	we	PRON
inlawrev-3827	294	38	for	for	ADP
inlawrev-3827	294	39	a	a	DET
inlawrev-3827	294	40	royalty	royalty	NOUN
inlawrev-3827	294	41	fee	fee	NOUN
inlawrev-3827	294	42	based	base	VERB
inlawrev-3827	294	43	on	on	ADP
inlawrev-3827	294	44	a	a	DET
inlawrev-3827	294	45	percentage	percentage	NOUN
inlawrev-3827	294	46	of	of	ADP
inlawrev-3827	294	47	toys	toy	NOUN
inlawrev-3827	294	48	r	r	VERB
inlawrev-3827	294	49	us	we	PRON
inlawrev-3827	294	50	sales	sale	NOUN
inlawrev-3827	294	51	at	at	ADP
inlawrev-3827	294	52	retail	retail	ADJ
inlawrev-3827	294	53	locations	location	NOUN
inlawrev-3827	294	54	throughout	throughout	ADP
inlawrev-3827	294	55	the	the	DET
inlawrev-3827	294	56	country	country	NOUN
inlawrev-3827	294	57	,	,	PUNCT
inlawrev-3827	294	58	including	include	VERB
inlawrev-3827	294	59	south	south	PROPN
inlawrev-3827	294	60	carolina.^"^	carolina.^"^	PROPN
inlawrev-3827	294	61	south	south	PROPN
inlawrev-3827	294	62	carolina	carolina	PROPN
inlawrev-3827	294	63	imposed	impose	VERB
inlawrev-3827	294	64	a	a	DET
inlawrev-3827	294	65	tax	tax	NOUN
inlawrev-3827	294	66	on	on	ADP
inlawrev-3827	294	67	geoffrey	geoffrey	PROPN
inlawrev-3827	294	68	's	's	PART
inlawrev-3827	294	69	royalty	royalty	NOUN
inlawrev-3827	294	70	income	income	NOUN
inlawrev-3827	294	71	based	base	VERB
inlawrev-3827	294	72	on	on	ADP
inlawrev-3827	294	73	the	the	DET
inlawrev-3827	294	74	utilization	utilization	NOUN
inlawrev-3827	294	75	of	of	ADP
inlawrev-3827	294	76	geoffrey	geoffrey	PROPN
inlawrev-3827	294	77	's	's	PART
inlawrev-3827	294	78	intangible	intangible	ADJ
inlawrev-3827	294	79	assets	asset	NOUN
inlawrev-3827	294	80	within	within	ADP
inlawrev-3827	294	81	the	the	DET
inlawrev-3827	294	82	state	state	NOUN
inlawrev-3827	294	83	,	,	PUNCT
inlawrev-3827	294	84	despite	despite	SCONJ
inlawrev-3827	294	85	the	the	DET
inlawrev-3827	294	86	fact	fact	NOUN
inlawrev-3827	294	87	that	that	SCONJ
inlawrev-3827	294	88	it	it	PRON
inlawrev-3827	294	89	had	have	AUX
inlawrev-3827	294	90	no	no	DET
inlawrev-3827	294	91	physical	physical	ADJ
inlawrev-3827	294	92	presence	presence	NOUN
inlawrev-3827	294	93	there.^^	there.^^	PUNCT
inlawrev-3827	294	94	the	the	DET
inlawrev-3827	294	95	south	south	PROPN
inlawrev-3827	294	96	carolina	carolina	PROPN
inlawrev-3827	294	97	supreme	supreme	PROPN
inlawrev-3827	294	98	court	court	PROPN
inlawrev-3827	294	99	easily	easily	ADV
inlawrev-3827	294	100	found	find	VERB
inlawrev-3827	294	101	nexus	nexus	NOUN
inlawrev-3827	294	102	under	under	ADP
inlawrev-3827	294	103	the	the	DET
inlawrev-3827	294	104	due	due	ADJ
inlawrev-3827	294	105	process	process	NOUN
inlawrev-3827	294	106	clause	clause	NOUN
inlawrev-3827	294	107	,	,	PUNCT
inlawrev-3827	294	108	as	as	SCONJ
inlawrev-3827	294	109	geoffrey	geoffrey	PROPN
inlawrev-3827	294	110	clearly	clearly	ADV
inlawrev-3827	294	111	had	have	AUX
inlawrev-3827	294	112	directed	direct	VERB
inlawrev-3827	294	113	its	its	PRON
inlawrev-3827	294	114	business	business	NOUN
inlawrev-3827	294	115	activity	activity	NOUN
inlawrev-3827	294	116	toward	toward	ADP
inlawrev-3827	294	117	the	the	DET
inlawrev-3827	294	118	market	market	NOUN
inlawrev-3827	294	119	provided	provide	VERB
inlawrev-3827	294	120	by	by	ADP
inlawrev-3827	294	121	south	south	PROPN
inlawrev-3827	294	122	carolina.^^	carolina.^^	X
inlawrev-3827	295	1	the	the	DET
inlawrev-3827	295	2	court	court	NOUN
inlawrev-3827	295	3	then	then	ADV
inlawrev-3827	295	4	distinguished	distinguish	VERB
inlawrev-3827	295	5	quill	quill	NOUN
inlawrev-3827	295	6	as	as	ADP
inlawrev-3827	295	7	applying	apply	VERB
inlawrev-3827	295	8	only	only	ADV
inlawrev-3827	295	9	to	to	ADP
inlawrev-3827	295	10	sales	sale	NOUN
inlawrev-3827	295	11	taxes,^^	taxes,^^	PRON
inlawrev-3827	295	12	finding	finding	NOUN
inlawrev-3827	295	13	that	that	SCONJ
inlawrev-3827	295	14	the	the	DET
inlawrev-3827	295	15	economic	economic	ADJ
inlawrev-3827	295	16	presence	presence	NOUN
inlawrev-3827	295	17	of	of	ADP
inlawrev-3827	295	18	geoffrey	geoffrey	PROPN
inlawrev-3827	295	19	's	's	PART
inlawrev-3827	295	20	intangibles	intangible	NOUN
inlawrev-3827	295	21	in	in	ADP
inlawrev-3827	295	22	the	the	DET
inlawrev-3827	295	23	state	state	NOUN
inlawrev-3827	295	24	provided	provide	VERB
inlawrev-3827	295	25	the	the	DET
inlawrev-3827	295	26	substantial	substantial	ADJ
inlawrev-3827	295	27	nexus	nexus	NOUN
inlawrev-3827	295	28	necessary	necessary	ADJ
inlawrev-3827	295	29	under	under	ADP
inlawrev-3827	295	30	complete	complete	ADJ
inlawrev-3827	295	31	auto	auto	NOUN
inlawrev-3827	295	32	for	for	SCONJ
inlawrev-3827	295	33	the	the	DET
inlawrev-3827	295	34	state	state	NOUN
inlawrev-3827	295	35	to	to	PART
inlawrev-3827	295	36	impose	impose	VERB
inlawrev-3827	295	37	a	a	DET
inlawrev-3827	295	38	tax	tax	NOUN
inlawrev-3827	295	39	on	on	ADP
inlawrev-3827	295	40	geoffrey	geoffrey	PROPN
inlawrev-3827	295	41	's	's	PART
inlawrev-3827	295	42	mcome	mcome	NOUN
inlawrev-3827	295	43	.	.	PUNCT
inlawrev-3827	296	1	geoffrey	geoffrey	PROPN
inlawrev-3827	296	2	has	have	AUX
inlawrev-3827	296	3	been	be	AUX
inlawrev-3827	296	4	widely	widely	ADV
inlawrev-3827	296	5	criticized	criticize	VERB
inlawrev-3827	296	6	by	by	ADP
inlawrev-3827	296	7	tax	tax	NOUN
inlawrev-3827	296	8	practitioners	practitioner	NOUN
inlawrev-3827	296	9	,	,	PUNCT
inlawrev-3827	296	10	and	and	CCONJ
inlawrev-3827	296	11	some	some	DET
inlawrev-3827	296	12	states	state	NOUN
inlawrev-3827	296	13	have	have	AUX
inlawrev-3827	296	14	rejected	reject	VERB
inlawrev-3827	296	15	the	the	DET
inlawrev-3827	296	16	economic	economic	ADJ
inlawrev-3827	296	17	nexus	nexus	NOUN
inlawrev-3827	296	18	theory.^^	theory.^^	PUNCT
inlawrev-3827	297	1	the	the	DET
inlawrev-3827	297	2	criticism	criticism	NOUN
inlawrev-3827	297	3	stems	stem	VERB
inlawrev-3827	297	4	from	from	ADP
inlawrev-3827	297	5	geoffrey	geoffrey	PROPN
inlawrev-3827	297	6	's	's	PART
inlawrev-3827	297	7	failure	failure	NOUN
inlawrev-3827	297	8	to	to	PART
inlawrev-3827	297	9	adequately	adequately	ADV
inlawrev-3827	297	10	address	address	VERB
inlawrev-3827	297	11	the	the	DET
inlawrev-3827	297	12	commerce	commerce	PROPN
inlawrev-3827	297	13	clause	clause	NOUN
inlawrev-3827	297	14	requirement	requirement	NOUN
inlawrev-3827	297	15	.	.	PUNCT
inlawrev-3827	298	1	'^^	'^^	PROPN
inlawrev-3827	298	2	the	the	DET
inlawrev-3827	298	3	geoffrey	geoffrey	PROPN
inlawrev-3827	298	4	court	court	PROPN
inlawrev-3827	298	5	's	's	PART
inlawrev-3827	298	6	commerce	commerce	NOUN
inlawrev-3827	298	7	clause	clause	NOUN
inlawrev-3827	298	8	analysis	analysis	NOUN
inlawrev-3827	298	9	merely	merely	ADV
inlawrev-3827	298	10	distinguished	distinguish	VERB
inlawrev-3827	298	11	quill	quill	NOUN
inlawrev-3827	298	12	as	as	ADP
inlawrev-3827	298	13	applicable	applicable	ADJ
inlawrev-3827	298	14	only	only	ADV
inlawrev-3827	298	15	to	to	ADP
inlawrev-3827	298	16	sales	sale	NOUN
inlawrev-3827	298	17	taxes	taxis	NOUN
inlawrev-3827	298	18	without	without	ADP
inlawrev-3827	298	19	advancing	advance	VERB
inlawrev-3827	298	20	any	any	DET
inlawrev-3827	298	21	reasoning	reasoning	NOUN
inlawrev-3827	298	22	for	for	ADP
inlawrev-3827	298	23	rejecting	reject	VERB
inlawrev-3827	298	24	the	the	DET
inlawrev-3827	298	25	physical	physical	ADJ
inlawrev-3827	298	26	presence	presence	NOUN
inlawrev-3827	298	27	standard	standard	NOUN
inlawrev-3827	298	28	for	for	ADP
inlawrev-3827	298	29	income	income	NOUN
inlawrev-3827	298	30	taxes	taxis	NOUN
inlawrev-3827	298	31	or	or	CCONJ
inlawrev-3827	298	32	attempting	attempt	VERB
inlawrev-3827	298	33	to	to	PART
inlawrev-3827	298	34	establish	establish	VERB
inlawrev-3827	298	35	any	any	DET
inlawrev-3827	298	36	alternative	alternative	ADJ
inlawrev-3827	298	37	standard	standard	NOUN
inlawrev-3827	298	38	.	.	PUNCT
inlawrev-3827	298	39	'	'	PUNCT
inlawrev-3827	299	1	^^	^^	ADP
inlawrev-3827	299	2	critics	critic	NOUN
inlawrev-3827	299	3	charge	charge	VERB
inlawrev-3827	299	4	that	that	SCONJ
inlawrev-3827	299	5	geoffrey	geoffrey	PROPN
inlawrev-3827	299	6	collapsed	collapse	VERB
inlawrev-3827	299	7	the	the	DET
inlawrev-3827	299	8	commerce	commerce	NOUN
inlawrev-3827	299	9	clause	clause	NOUN
inlawrev-3827	299	10	analysis	analysis	NOUN
inlawrev-3827	299	11	into	into	ADP
inlawrev-3827	299	12	the	the	DET
inlawrev-3827	299	13	due	due	ADJ
inlawrev-3827	299	14	process	process	NOUN
inlawrev-3827	299	15	standard	standard	NOUN
inlawrev-3827	299	16	,	,	PUNCT
inlawrev-3827	299	17	notwithstanding	notwithstanding	ADP
inlawrev-3827	299	18	quill	quill	PROPN
inlawrev-3827	299	19	's	's	PART
inlawrev-3827	299	20	pronouncement	pronouncement	NOUN
inlawrev-3827	299	21	that	that	SCONJ
inlawrev-3827	299	22	a	a	DET
inlawrev-3827	299	23	separate	separate	ADJ
inlawrev-3827	299	24	standard	standard	NOUN
inlawrev-3827	299	25	applies	applie	NOUN
inlawrev-3827	299	26	.	.	PUNCT
inlawrev-3827	300	1	'	'	PUNCT
inlawrev-3827	300	2	^^	^^	PUNCT
inlawrev-3827	300	3	north	north	PROPN
inlawrev-3827	300	4	carolina	carolina	PROPN
inlawrev-3827	300	5	has	have	AUX
inlawrev-3827	300	6	followed	follow	VERB
inlawrev-3827	300	7	geoffrey	geoffrey	PROPN
inlawrev-3827	300	8	's	's	PART
inlawrev-3827	300	9	lead	lead	NOUN
inlawrev-3827	300	10	.	.	PUNCT
inlawrev-3827	301	1	'^^	'^^	ADJ
inlawrev-3827	301	2	laa&f	laa&f	NOUN
inlawrev-3827	301	3	trademark	trademark	NOUN
inlawrev-3827	301	4	,	,	PUNCT
inlawrev-3827	301	5	inc	inc	PROPN
inlawrev-3827	301	6	.	.	PROPN
inlawrev-3827	301	7	generally	generally	ADV
inlawrev-3827	301	8	and	and	CCONJ
inlawrev-3827	301	9	economic	economic	ADJ
inlawrev-3827	301	10	nexus	nexus	NOUN
inlawrev-3827	301	11	specifically	specifically	ADV
inlawrev-3827	301	12	)	)	PUNCT
inlawrev-3827	301	13	.	.	PUNCT
inlawrev-3827	302	1	91	91	NUM
inlawrev-3827	302	2	.	.	PUNCT
inlawrev-3827	303	1	see	see	VERB
inlawrev-3827	303	2	,	,	PUNCT
inlawrev-3827	303	3	e.g.	e.g.	ADV
inlawrev-3827	303	4	,	,	PUNCT
inlawrev-3827	303	5	geoffrey	geoffrey	PROPN
inlawrev-3827	303	6	,	,	PUNCT
inlawrev-3827	303	7	inc	inc	PROPN
inlawrev-3827	303	8	.	.	PROPN
inlawrev-3827	304	1	v.	v.	PROPN
inlawrev-3827	304	2	s.c	s.c	PROPN
inlawrev-3827	304	3	.	.	PROPN
inlawrev-3827	304	4	taxcomm'n,437	taxcomm'n,437	PROPN
inlawrev-3827	304	5	s.e.2d	s.e.2d	PROPN
inlawrev-3827	304	6	13	13	NUM
inlawrev-3827	304	7	(	(	PUNCT
inlawrev-3827	304	8	s.c	s.c	PROPN
inlawrev-3827	304	9	.	.	PROPN
inlawrev-3827	304	10	)	)	PUNCT
inlawrev-3827	304	11	,	,	PUNCT
inlawrev-3827	304	12	cert	cert	NOUN
inlawrev-3827	304	13	,	,	PUNCT
inlawrev-3827	304	14	denied	deny	VERB
inlawrev-3827	304	15	,	,	PUNCT
inlawrev-3827	304	16	siou.s	siou.s	PROPN
inlawrev-3827	304	17	.	.	PROPN
inlawrev-3827	305	1	992	992	NUM
inlawrev-3827	305	2	(	(	PUNCT
inlawrev-3827	305	3	1993	1993	NUM
inlawrev-3827	305	4	)	)	PUNCT
inlawrev-3827	305	5	;	;	PUNCT
inlawrev-3827	305	6	a	a	PRON
inlawrev-3827	305	7	&	&	CCONJ
inlawrev-3827	305	8	f	f	PROPN
inlawrev-3827	305	9	trademark	trademark	PROPN
inlawrev-3827	305	10	,	,	PUNCT
inlawrev-3827	305	11	inc	inc	PROPN
inlawrev-3827	305	12	.	.	PROPN
inlawrev-3827	305	13	v.	v.	PROPN
inlawrev-3827	305	14	tolson	tolson	PROPN
inlawrev-3827	305	15	,	,	PUNCT
inlawrev-3827	305	16	605	605	NUM
inlawrev-3827	305	17	s.e.2d	s.e.2d	NUM
inlawrev-3827	305	18	187	187	NUM
inlawrev-3827	305	19	(	(	PUNCT
inlawrev-3827	305	20	n.c	n.c	PROPN
inlawrev-3827	305	21	.	.	PROPN
inlawrev-3827	305	22	ct	ct	PROPN
inlawrev-3827	305	23	.	.	PUNCT
inlawrev-3827	306	1	app	app	PROPN
inlawrev-3827	306	2	.	.	PROPN
inlawrev-3827	306	3	2004	2004	NUM
inlawrev-3827	306	4	)	)	PUNCT
inlawrev-3827	306	5	,	,	PUNCT
inlawrev-3827	306	6	cert	cert	NOUN
inlawrev-3827	306	7	,	,	PUNCT
inlawrev-3827	306	8	denied	deny	VERB
inlawrev-3827	306	9	,	,	PUNCT
inlawrev-3827	306	10	2005	2005	NUM
inlawrev-3827	306	11	u.s	u.s	PROPN
inlawrev-3827	306	12	.	.	PROPN
inlawrev-3827	306	13	lexis	lexis	NOUN
inlawrev-3827	306	14	6003	6003	NUM
inlawrev-3827	306	15	(	(	PUNCT
inlawrev-3827	306	16	2005	2005	NUM
inlawrev-3827	306	17	)	)	PUNCT
inlawrev-3827	306	18	.	.	PUNCT
inlawrev-3827	307	1	92	92	NUM
inlawrev-3827	307	2	.	.	PUNCT
inlawrev-3827	308	1	437s.e.2datl3	437s.e.2datl3	X
inlawrev-3827	308	2	.	.	NOUN
inlawrev-3827	309	1	93	93	NUM
inlawrev-3827	309	2	.	.	PUNCT
inlawrev-3827	310	1	/j	/j	INTJ
inlawrev-3827	310	2	.	.	PUNCT
inlawrev-3827	311	1	at	at	ADP
inlawrev-3827	311	2	15	15	NUM
inlawrev-3827	311	3	.	.	PUNCT
inlawrev-3827	311	4	94	94	NUM
inlawrev-3827	311	5	.	.	PUNCT
inlawrev-3827	312	1	i	i	PRON
inlawrev-3827	312	2	d.	d.	PROPN
inlawrev-3827	312	3	95	95	NUM
inlawrev-3827	312	4	.	.	PUNCT
inlawrev-3827	313	1	/j	/j	INTJ
inlawrev-3827	313	2	.	.	PUNCT
inlawrev-3827	314	1	at	at	ADP
inlawrev-3827	314	2	15	15	NUM
inlawrev-3827	314	3	-	-	SYM
inlawrev-3827	314	4	18	18	NUM
inlawrev-3827	314	5	.	.	PUNCT
inlawrev-3827	314	6	96	96	NUM
inlawrev-3827	314	7	.	.	PUNCT
inlawrev-3827	314	8	/c	/c	PUNCT
inlawrev-3827	314	9	?	?	PUNCT
inlawrev-3827	314	10	.	.	PUNCT
inlawrev-3827	315	1	at	at	ADP
inlawrev-3827	315	2	16	16	NUM
inlawrev-3827	315	3	-	-	SYM
inlawrev-3827	315	4	17	17	NUM
inlawrev-3827	315	5	.	.	PUNCT
inlawrev-3827	315	6	97	97	NUM
inlawrev-3827	315	7	.	.	PUNCT
inlawrev-3827	315	8	/j	/j	INTJ
inlawrev-3827	315	9	.	.	PUNCT
inlawrev-3827	315	10	atl8n.4	atl8n.4	NOUN
inlawrev-3827	315	11	.	.	PUNCT
inlawrev-3827	315	12	98	98	NUM
inlawrev-3827	315	13	.	.	PUNCT
inlawrev-3827	316	1	/^.	/^.	PUNCT
inlawrev-3827	316	2	atl8	atl8	PROPN
inlawrev-3827	316	3	.	.	PUNCT
inlawrev-3827	317	1	99	99	NUM
inlawrev-3827	317	2	.	.	PUNCT
inlawrev-3827	318	1	ervin	ervin	PROPN
inlawrev-3827	318	2	,	,	PUNCT
inlawrev-3827	318	3	supra	supra	PROPN
inlawrev-3827	318	4	note	note	PROPN
inlawrev-3827	318	5	8	8	NUM
inlawrev-3827	318	6	,	,	PUNCT
inlawrev-3827	318	7	at	at	ADP
inlawrev-3827	318	8	537	537	NUM
inlawrev-3827	318	9	;	;	PUNCT
inlawrev-3827	318	10	howard	howard	PROPN
inlawrev-3827	318	11	,	,	PUNCT
inlawrev-3827	318	12	supra	supra	PROPN
inlawrev-3827	318	13	note	note	PROPN
inlawrev-3827	318	14	37	37	NUM
inlawrev-3827	318	15	,	,	PUNCT
inlawrev-3827	318	16	at	at	ADP
inlawrev-3827	318	17	577	577	NUM
inlawrev-3827	318	18	-	-	SYM
inlawrev-3827	318	19	78	78	NUM
inlawrev-3827	318	20	.	.	PUNCT
inlawrev-3827	318	21	100	100	NUM
inlawrev-3827	318	22	.	.	PUNCT
inlawrev-3827	319	1	hellerstein	hellerstein	PROPN
inlawrev-3827	319	2	&	&	CCONJ
inlawrev-3827	319	3	hellerstein	hellerstein	PROPN
inlawrev-3827	319	4	,	,	PUNCT
inlawrev-3827	319	5	supra	supra	PROPN
inlawrev-3827	319	6	note	note	PROPN
inlawrev-3827	319	7	22	22	NUM
inlawrev-3827	319	8	,	,	PUNCT
inlawrev-3827	319	9	^	^	PUNCT
inlawrev-3827	319	10	6	6	NUM
inlawrev-3827	319	11	.	.	NOUN
inlawrev-3827	319	12	1	1	NUM
inlawrev-3827	319	13	1	1	NUM
inlawrev-3827	320	1	[	[	X
inlawrev-3827	320	2	2	2	NUM
inlawrev-3827	320	3	]	]	PUNCT
inlawrev-3827	320	4	.	.	PUNCT
inlawrev-3827	321	1	101	101	NUM
inlawrev-3827	321	2	.	.	PUNCT
inlawrev-3827	322	1	see	see	VERB
inlawrev-3827	322	2	i	i	PRON
inlawrev-3827	322	3	d.	d.	PROPN
inlawrev-3827	322	4	the	the	DET
inlawrev-3827	322	5	geoffrey	geoffrey	PROPN
inlawrev-3827	322	6	court	court	PROPN
inlawrev-3827	322	7	made	make	VERB
inlawrev-3827	322	8	no	no	DET
inlawrev-3827	322	9	attempt	attempt	NOUN
inlawrev-3827	322	10	to	to	PART
inlawrev-3827	322	11	determine	determine	VERB
inlawrev-3827	322	12	if	if	SCONJ
inlawrev-3827	322	13	there	there	PRON
inlawrev-3827	322	14	were	be	VERB
inlawrev-3827	322	15	differences	difference	NOUN
inlawrev-3827	322	16	between	between	ADP
inlawrev-3827	322	17	an	an	DET
inlawrev-3827	322	18	income	income	NOUN
inlawrev-3827	322	19	tax	tax	NOUN
inlawrev-3827	322	20	and	and	CCONJ
inlawrev-3827	322	21	a	a	DET
inlawrev-3827	322	22	sales	sale	NOUN
inlawrev-3827	322	23	tax	tax	NOUN
inlawrev-3827	322	24	that	that	PRON
inlawrev-3827	322	25	would	would	AUX
inlawrev-3827	322	26	dictate	dictate	VERB
inlawrev-3827	322	27	different	different	ADJ
inlawrev-3827	322	28	treatment	treatment	NOUN
inlawrev-3827	322	29	of	of	ADP
inlawrev-3827	322	30	the	the	DET
inlawrev-3827	322	31	two	two	NUM
inlawrev-3827	322	32	types	type	NOUN
inlawrev-3827	322	33	of	of	ADP
inlawrev-3827	322	34	taxes	taxis	NOUN
inlawrev-3827	322	35	.	.	PUNCT
inlawrev-3827	323	1	i	i	PRON
inlawrev-3827	323	2	d.	d.	PROPN
inlawrev-3827	323	3	102	102	NUM
inlawrev-3827	323	4	.	.	PUNCT
inlawrev-3827	324	1	i	i	PRON
inlawrev-3827	324	2	d.	d.	PROPN
inlawrev-3827	324	3	103	103	NUM
inlawrev-3827	324	4	.	.	PUNCT
inlawrev-3827	325	1	ervin	ervin	PROPN
inlawrev-3827	325	2	,	,	PUNCT
inlawrev-3827	325	3	supra	supra	PROPN
inlawrev-3827	325	4	note	note	PROPN
inlawrev-3827	325	5	8	8	NUM
inlawrev-3827	325	6	.	.	PUNCT
inlawrev-3827	325	7	new	new	PROPN
inlawrev-3827	325	8	mexico	mexico	PROPN
inlawrev-3827	325	9	and	and	CCONJ
inlawrev-3827	325	10	new	new	PROPN
inlawrev-3827	325	11	jersey	jersey	PROPN
inlawrev-3827	325	12	are	be	AUX
inlawrev-3827	325	13	among	among	ADP
inlawrev-3827	325	14	the	the	DET
inlawrev-3827	325	15	other	other	ADJ
inlawrev-3827	325	16	states	state	NOUN
inlawrev-3827	325	17	that	that	PRON
inlawrev-3827	325	18	have	have	AUX
inlawrev-3827	325	19	followed	follow	VERB
inlawrev-3827	325	20	geoffrey	geoffrey	PROPN
inlawrev-3827	325	21	.	.	PUNCT
inlawrev-3827	326	1	i	i	PRON
inlawrev-3827	326	2	d.	d.	PROPN
inlawrev-3827	326	3	2007	2007	NUM
inlawrev-3827	326	4	]	]	PUNCT
inlawrev-3827	326	5	has	have	VERB
inlawrev-3827	326	6	the	the	DET
inlawrev-3827	326	7	unitary	unitary	ADJ
inlawrev-3827	326	8	principle	principle	NOUN
inlawrev-3827	326	9	been	be	AUX
inlawrev-3827	326	10	abandoned	abandon	VERB
inlawrev-3827	326	11	?	?	PUNCT
inlawrev-3827	327	1	597	597	NUM
inlawrev-3827	327	2	v.	v.	ADP
inlawrev-3827	327	3	tolson,^^"^	tolson,^^"^	PROPN
inlawrev-3827	327	4	the	the	DET
inlawrev-3827	327	5	north	north	PROPN
inlawrev-3827	327	6	carolina	carolina	PROPN
inlawrev-3827	327	7	court	court	PROPN
inlawrev-3827	327	8	of	of	ADP
inlawrev-3827	327	9	appeals	appeals	PROPN
inlawrev-3827	327	10	found	find	VERB
inlawrev-3827	327	11	that	that	SCONJ
inlawrev-3827	327	12	the	the	DET
inlawrev-3827	327	13	use	use	NOUN
inlawrev-3827	327	14	of	of	ADP
inlawrev-3827	327	15	a	a	DET
inlawrev-3827	327	16	trademark	trademark	NOUN
inlawrev-3827	327	17	within	within	ADP
inlawrev-3827	327	18	the	the	DET
inlawrev-3827	327	19	state	state	NOUN
inlawrev-3827	327	20	provided	provide	VERB
inlawrev-3827	327	21	"	"	PUNCT
inlawrev-3827	327	22	a	a	DET
inlawrev-3827	327	23	substantial	substantial	ADJ
inlawrev-3827	327	24	nexus	nexus	NOUN
inlawrev-3827	327	25	.	.	PUNCT
inlawrev-3827	327	26	.	.	PUNCT
inlawrev-3827	327	27	.	.	PUNCT
inlawrev-3827	328	1	sufficient	sufficient	ADJ
inlawrev-3827	328	2	to	to	PART
inlawrev-3827	328	3	satisfy	satisfy	VERB
inlawrev-3827	328	4	the	the	DET
inlawrev-3827	328	5	commerce	commerce	NOUN
inlawrev-3827	328	6	clause	clause	NOUN
inlawrev-3827	328	7	,	,	PUNCT
inlawrev-3827	328	8	"	"	PUNCT
inlawrev-3827	328	9	even	even	ADV
inlawrev-3827	328	10	though	though	SCONJ
inlawrev-3827	328	11	a	a	PRON
inlawrev-3827	328	12	&	&	CCONJ
inlawrev-3827	328	13	f	f	PROPN
inlawrev-3827	328	14	had	have	VERB
inlawrev-3827	328	15	no	no	DET
inlawrev-3827	328	16	physical	physical	ADJ
inlawrev-3827	328	17	presence	presence	NOUN
inlawrev-3827	328	18	in	in	ADP
inlawrev-3827	328	19	the	the	DET
inlawrev-3827	328	20	state	state	NOUN
inlawrev-3827	328	21	.	.	PUNCT
inlawrev-3827	329	1	^^^	^^^	PUNCT
inlawrev-3827	329	2	however	however	ADV
inlawrev-3827	329	3	,	,	PUNCT
inlawrev-3827	329	4	the	the	DET
inlawrev-3827	329	5	north	north	PROPN
inlawrev-3827	329	6	carolina	carolina	PROPN
inlawrev-3827	329	7	court	court	PROPN
inlawrev-3827	329	8	determined	determine	VERB
inlawrev-3827	329	9	that	that	SCONJ
inlawrev-3827	329	10	"	"	PUNCT
inlawrev-3827	329	11	there	there	PRON
inlawrev-3827	329	12	are	be	VERB
inlawrev-3827	329	13	important	important	ADJ
inlawrev-3827	329	14	distinctions	distinction	NOUN
inlawrev-3827	329	15	between	between	ADP
inlawrev-3827	329	16	sales	sale	NOUN
inlawrev-3827	329	17	and	and	CCONJ
inlawrev-3827	329	18	use	use	VERB
inlawrev-3827	329	19	taxes	taxis	NOUN
inlawrev-3827	329	20	and	and	CCONJ
inlawrev-3827	329	21	income	income	NOUN
inlawrev-3827	329	22	and	and	CCONJ
inlawrev-3827	329	23	franchise	franchise	NOUN
inlawrev-3827	329	24	taxes	taxis	NOUN
inlawrev-3827	329	25	'	'	PUNCT
inlawrev-3827	329	26	that	that	PRON
inlawrev-3827	329	27	makes	make	VERB
inlawrev-3827	329	28	[	[	X
inlawrev-3827	329	29	sic	sic	ADJ
inlawrev-3827	329	30	]	]	PUNCT
inlawrev-3827	329	31	the	the	DET
inlawrev-3827	329	32	physical	physical	ADJ
inlawrev-3827	329	33	presence	presence	NOUN
inlawrev-3827	329	34	test	test	NOUN
inlawrev-3827	329	35	.	.	PUNCT
inlawrev-3827	329	36	.	.	PUNCT
inlawrev-3827	329	37	.	.	PUNCT
inlawrev-3827	330	1	inappropriate	inappropriate	ADJ
inlawrev-3827	330	2	as	as	ADP
inlawrev-3827	330	3	a	a	DET
inlawrev-3827	330	4	nexus	nexus	NOUN
inlawrev-3827	330	5	test	test	NOUN
inlawrev-3827	330	6	.	.	PUNCT
inlawrev-3827	331	1	'"'^^	'"'^^	PUNCT
inlawrev-3827	332	1	the	the	DET
inlawrev-3827	332	2	court	court	NOUN
inlawrev-3827	332	3	found	find	VERB
inlawrev-3827	332	4	that	that	SCONJ
inlawrev-3827	332	5	"	"	PUNCT
inlawrev-3827	332	6	'	'	PUNCT
inlawrev-3827	332	7	[	[	AUX
inlawrev-3827	332	8	t]he	t]he	ADV
inlawrev-3827	332	9	use	use	VERB
inlawrev-3827	332	10	tax	tax	NOUN
inlawrev-3827	332	11	collection	collection	NOUN
inlawrev-3827	332	12	cases	case	NOUN
inlawrev-3827	332	13	were	be	AUX
inlawrev-3827	332	14	based	base	VERB
inlawrev-3827	332	15	on	on	ADP
inlawrev-3827	332	16	the	the	DET
inlawrev-3827	332	17	vendor	vendor	NOUN
inlawrev-3827	332	18	's	's	PART
inlawrev-3827	332	19	activities	activity	NOUN
inlawrev-3827	332	20	in	in	ADP
inlawrev-3827	332	21	the	the	DET
inlawrev-3827	332	22	state	state	NOUN
inlawrev-3827	332	23	,	,	PUNCT
inlawrev-3827	332	24	whereas	whereas	SCONJ
inlawrev-3827	332	25	,	,	PUNCT
inlawrev-3827	332	26	the	the	DET
inlawrev-3827	332	27	income	income	NOUN
inlawrev-3827	332	28	and	and	CCONJ
inlawrev-3827	332	29	franchise	franchise	NOUN
inlawrev-3827	332	30	taxes	taxis	NOUN
inlawrev-3827	332	31	[	[	PUNCT
inlawrev-3827	332	32	imposed	impose	VERB
inlawrev-3827	332	33	on	on	ADP
inlawrev-3827	332	34	intangible	intangible	ADJ
inlawrev-3827	332	35	holding	hold	VERB
inlawrev-3827	332	36	companies	company	NOUN
inlawrev-3827	332	37	]	]	PUNCT
inlawrev-3827	332	38	are	be	AUX
inlawrev-3827	332	39	based	base	VERB
inlawrev-3827	332	40	solely	solely	ADV
inlawrev-3827	332	41	on	on	ADP
inlawrev-3827	332	42	'	'	PUNCT
inlawrev-3827	332	43	the	the	DET
inlawrev-3827	332	44	use	use	NOUN
inlawrev-3827	332	45	of	of	ADP
inlawrev-3827	332	46	[	[	X
inlawrev-3827	332	47	intangible	intangible	ADJ
inlawrev-3827	332	48	]	]	PUNCT
inlawrev-3827	332	49	property	property	NOUN
inlawrev-3827	332	50	in	in	ADP
inlawrev-3827	332	51	this	this	PRON
inlawrev-3827	333	1	[	[	X
inlawrev-3827	333	2	s]tate	s]tate	PROPN
inlawrev-3827	333	3	,	,	PUNCT
inlawrev-3827	333	4	'	'	PUNCT
inlawrev-3827	333	5	"	"	PUNCT
inlawrev-3827	333	6	rather	rather	ADV
inlawrev-3827	333	7	than	than	ADP
inlawrev-3827	333	8	the	the	DET
inlawrev-3827	333	9	taxpayer	taxpayer	NOUN
inlawrev-3827	333	10	's	's	PART
inlawrev-3827	333	11	activity	activity	NOUN
inlawrev-3827	333	12	in	in	ADP
inlawrev-3827	333	13	the	the	DET
inlawrev-3827	333	14	statej^^	statej^^	NUM
inlawrev-3827	333	15	the	the	DET
inlawrev-3827	333	16	court	court	NOUN
inlawrev-3827	333	17	stated	state	VERB
inlawrev-3827	333	18	that	that	PRON
inlawrev-3827	333	19	presence	presence	NOUN
inlawrev-3827	333	20	in	in	ADP
inlawrev-3827	333	21	a	a	DET
inlawrev-3827	333	22	state	state	NOUN
inlawrev-3827	333	23	was	be	AUX
inlawrev-3827	333	24	not	not	PART
inlawrev-3827	333	25	essential	essential	ADJ
inlawrev-3827	333	26	for	for	SCONJ
inlawrev-3827	333	27	the	the	DET
inlawrev-3827	333	28	state	state	NOUN
inlawrev-3827	333	29	to	to	PART
inlawrev-3827	333	30	impose	impose	VERB
inlawrev-3827	333	31	tax	tax	NOUN
inlawrev-3827	333	32	on	on	ADP
inlawrev-3827	333	33	a	a	DET
inlawrev-3827	333	34	non	non	ADJ
inlawrev-3827	333	35	-	-	NOUN
inlawrev-3827	333	36	resident	resident	ADJ
inlawrev-3827	333	37	that	that	PRON
inlawrev-3827	333	38	received	receive	VERB
inlawrev-3827	333	39	income	income	NOUN
inlawrev-3827	333	40	from	from	ADP
inlawrev-3827	333	41	intangible	intangible	ADJ
inlawrev-3827	333	42	property	property	NOUN
inlawrev-3827	333	43	in	in	ADP
inlawrev-3827	333	44	the	the	DET
inlawrev-3827	333	45	state	state	NOUN
inlawrev-3827	333	46	.	.	PUNCT
inlawrev-3827	334	1	^^^	^^^	ADP
inlawrev-3827	334	2	the	the	DET
inlawrev-3827	334	3	court	court	NOUN
inlawrev-3827	334	4	also	also	ADV
inlawrev-3827	334	5	noted	note	VERB
inlawrev-3827	334	6	that	that	SCONJ
inlawrev-3827	334	7	unlike	unlike	ADP
inlawrev-3827	334	8	an	an	DET
inlawrev-3827	334	9	income	income	NOUN
inlawrev-3827	334	10	tax	tax	NOUN
inlawrev-3827	334	11	that	that	PRON
inlawrev-3827	334	12	is	be	AUX
inlawrev-3827	334	13	"	"	PUNCT
inlawrev-3827	334	14	paid	pay	VERB
inlawrev-3827	334	15	only	only	ADV
inlawrev-3827	334	16	once	once	ADV
inlawrev-3827	334	17	a	a	DET
inlawrev-3827	334	18	year	year	NOUN
inlawrev-3827	334	19	,	,	PUNCT
inlawrev-3827	334	20	to	to	ADP
inlawrev-3827	334	21	one	one	NUM
inlawrev-3827	334	22	taxingjurisdiction	taxingjurisdiction	NOUN
inlawrev-3827	334	23	and	and	CCONJ
inlawrev-3827	334	24	at	at	ADP
inlawrev-3827	334	25	one	one	NUM
inlawrev-3827	334	26	rate	rate	NOUN
inlawrev-3827	334	27	,	,	PUNCT
inlawrev-3827	334	28	"	"	PUNCT
inlawrev-3827	334	29	sales	sale	NOUN
inlawrev-3827	334	30	and	and	CCONJ
inlawrev-3827	334	31	use	use	VERB
inlawrev-3827	334	32	tax	tax	NOUN
inlawrev-3827	334	33	is	be	AUX
inlawrev-3827	334	34	collected	collect	VERB
inlawrev-3827	334	35	by	by	ADP
inlawrev-3827	334	36	a	a	DET
inlawrev-3827	334	37	vendor	vendor	NOUN
inlawrev-3827	334	38	acting	act	VERB
inlawrev-3827	334	39	as	as	ADP
inlawrev-3827	334	40	an	an	DET
inlawrev-3827	334	41	agent	agent	NOUN
inlawrev-3827	334	42	of	of	ADP
inlawrev-3827	334	43	the	the	DET
inlawrev-3827	334	44	state	state	NOUN
inlawrev-3827	334	45	and	and	CCONJ
inlawrev-3827	334	46	paid	pay	VERB
inlawrev-3827	334	47	over	over	ADP
inlawrev-3827	334	48	at	at	ADP
inlawrev-3827	334	49	regular	regular	ADJ
inlawrev-3827	334	50	intervals	interval	NOUN
inlawrev-3827	334	51	during	during	ADP
inlawrev-3827	334	52	the	the	DET
inlawrev-3827	334	53	year	year	NOUN
inlawrev-3827	334	54	,	,	PUNCT
inlawrev-3827	334	55	"	"	PUNCT
inlawrev-3827	334	56	to	to	ADP
inlawrev-3827	334	57	more	more	ADJ
inlawrev-3827	334	58	than	than	ADP
inlawrev-3827	334	59	one	one	NUM
inlawrev-3827	334	60	taxing	tax	VERB
inlawrev-3827	334	61	jurisdiction	jurisdiction	NOUN
inlawrev-3827	334	62	within	within	ADP
inlawrev-3827	334	63	a	a	DET
inlawrev-3827	334	64	state	state	NOUN
inlawrev-3827	334	65	and	and	CCONJ
inlawrev-3827	334	66	at	at	ADP
inlawrev-3827	334	67	varying	vary	VERB
inlawrev-3827	334	68	rates	rate	NOUN
inlawrev-3827	334	69	.	.	PUNCT
inlawrev-3827	334	70	"	"	PUNCT
inlawrev-3827	335	1	^^^	^^^	NOUN
inlawrev-3827	335	2	in	in	ADP
inlawrev-3827	335	3	contrast	contrast	NOUN
inlawrev-3827	335	4	,	,	PUNCT
inlawrev-3827	335	5	in	in	ADV
inlawrev-3827	335	6	/.	/.	PUNCT
inlawrev-3827	336	1	c	c	PROPN
inlawrev-3827	336	2	penney	penney	PROPN
inlawrev-3827	336	3	national	national	PROPN
inlawrev-3827	336	4	bank	bank	PROPN
inlawrev-3827	336	5	v.	v.	CCONJ
inlawrev-3827	336	6	johnson,^^^	johnson,^^^	PROPN
inlawrev-3827	336	7	the	the	DET
inlawrev-3827	336	8	tennessee	tennessee	PROPN
inlawrev-3827	336	9	court	court	NOUN
inlawrev-3827	336	10	ofappeals	ofappeal	NOUN
inlawrev-3827	336	11	implicitly	implicitly	ADV
inlawrev-3827	336	12	rejected	reject	VERB
inlawrev-3827	336	13	the	the	DET
inlawrev-3827	336	14	contention	contention	NOUN
inlawrev-3827	336	15	that	that	SCONJ
inlawrev-3827	336	16	mere	mere	ADJ
inlawrev-3827	336	17	economic	economic	ADJ
inlawrev-3827	336	18	presence	presence	NOUN
inlawrev-3827	336	19	within	within	ADP
inlawrev-3827	336	20	the	the	DET
inlawrev-3827	336	21	state	state	NOUN
inlawrev-3827	336	22	satisfies	satisfy	VERB
inlawrev-3827	336	23	the	the	DET
inlawrev-3827	336	24	complete	complete	ADJ
inlawrev-3827	336	25	auto	auto	NOUN
inlawrev-3827	336	26	substantial	substantial	ADJ
inlawrev-3827	336	27	nexus	nexus	NOUN
inlawrev-3827	336	28	requirement.^	requirement.^	NOUN
inlawrev-3827	336	29	^^	^^	PUNCT
inlawrev-3827	336	30	in	in	ADP
inlawrev-3827	336	31	j.c	j.c	PROPN
inlawrev-3827	336	32	penney	penney	PROPN
inlawrev-3827	336	33	,	,	PUNCT
inlawrev-3827	336	34	tennessee	tennessee	PROPN
inlawrev-3827	336	35	sought	seek	VERB
inlawrev-3827	336	36	to	to	PART
inlawrev-3827	336	37	impose	impose	VERB
inlawrev-3827	336	38	its	its	PRON
inlawrev-3827	336	39	franchise	franchise	NOUN
inlawrev-3827	336	40	tax	tax	NOUN
inlawrev-3827	336	41	on	on	ADP
inlawrev-3827	336	42	income	income	NOUN
inlawrev-3827	336	43	generated	generate	VERB
inlawrev-3827	336	44	by	by	ADP
inlawrev-3827	336	45	j.c	j.c	PROPN
inlawrev-3827	336	46	.	.	PROPN
inlawrev-3827	336	47	penney	penney	PROPN
inlawrev-3827	336	48	national	national	PROPN
inlawrev-3827	336	49	bank	bank	PROPN
inlawrev-3827	336	50	's	's	PART
inlawrev-3827	336	51	(	(	PUNCT
inlawrev-3827	336	52	jcpnb	jcpnb	NOUN
inlawrev-3827	336	53	)	)	PUNCT
inlawrev-3827	336	54	credit	credit	NOUN
inlawrev-3827	336	55	card	card	NOUN
inlawrev-3827	336	56	operations	operation	NOUN
inlawrev-3827	336	57	in	in	ADP
inlawrev-3827	336	58	the	the	DET
inlawrev-3827	336	59	state	state	NOUN
inlawrev-3827	336	60	.	.	PUNCT
inlawrev-3827	337	1	'	'	PUNCT
inlawrev-3827	337	2	^^	^^	CCONJ
inlawrev-3827	338	1	jcpnb	jcpnb	NOUN
inlawrev-3827	338	2	,	,	PUNCT
inlawrev-3827	338	3	a	a	DET
inlawrev-3827	338	4	delaware	delaware	PROPN
inlawrev-3827	338	5	corporation	corporation	NOUN
inlawrev-3827	338	6	,	,	PUNCT
inlawrev-3827	338	7	had	have	VERB
inlawrev-3827	338	8	no	no	DET
inlawrev-3827	338	9	employees	employee	NOUN
inlawrev-3827	338	10	or	or	CCONJ
inlawrev-3827	338	11	offices	office	NOUN
inlawrev-3827	338	12	in	in	ADP
inlawrev-3827	338	13	tennessee	tennessee	PROPN
inlawrev-3827	338	14	.	.	PUNCT
inlawrev-3827	339	1	^^^	^^^	PUNCT
inlawrev-3827	339	2	the	the	DET
inlawrev-3827	339	3	court	court	NOUN
inlawrev-3827	339	4	found	find	VERB
inlawrev-3827	339	5	that	that	SCONJ
inlawrev-3827	339	6	,	,	PUNCT
inlawrev-3827	339	7	in	in	ADP
inlawrev-3827	339	8	light	light	NOUN
inlawrev-3827	339	9	of	of	ADP
inlawrev-3827	339	10	quill	quill	NOUN
inlawrev-3827	339	11	,	,	PUNCT
inlawrev-3827	339	12	jcpnb	jcpnb	NOUN
inlawrev-3827	339	13	's	's	PART
inlawrev-3827	339	14	activities	activity	NOUN
inlawrev-3827	339	15	within	within	ADP
inlawrev-3827	339	16	the	the	DET
inlawrev-3827	339	17	state	state	NOUN
inlawrev-3827	339	18	did	do	AUX
inlawrev-3827	339	19	not	not	PART
inlawrev-3827	339	20	satisfy	satisfy	VERB
inlawrev-3827	339	21	"	"	PUNCT
inlawrev-3827	339	22	the	the	DET
inlawrev-3827	339	23	substantial	substantial	ADJ
inlawrev-3827	339	24	nexus	nexus	NOUN
inlawrev-3827	339	25	requirement	requirement	NOUN
inlawrev-3827	339	26	of	of	ADP
inlawrev-3827	339	27	complete	complete	ADJ
inlawrev-3827	339	28	auto''^^^	auto''^^^	PROPN
inlawrev-3827	339	29	in	in	ADP
inlawrev-3827	339	30	doing	do	VERB
inlawrev-3827	339	31	so	so	ADV
inlawrev-3827	339	32	,	,	PUNCT
inlawrev-3827	339	33	the	the	DET
inlawrev-3827	339	34	court	court	NOUN
inlawrev-3827	339	35	acknowledged	acknowledge	VERB
inlawrev-3827	339	36	that	that	SCONJ
inlawrev-3827	339	37	the	the	DET
inlawrev-3827	339	38	supreme	supreme	PROPN
inlawrev-3827	339	39	court	court	PROPN
inlawrev-3827	339	40	has	have	AUX
inlawrev-3827	339	41	not	not	PART
inlawrev-3827	339	42	articulated	articulate	VERB
inlawrev-3827	339	43	a	a	DET
inlawrev-3827	339	44	physical	physical	ADJ
inlawrev-3827	339	45	presence	presence	NOUN
inlawrev-3827	339	46	requirement	requirement	NOUN
inlawrev-3827	339	47	for	for	ADP
inlawrev-3827	339	48	taxes	taxis	NOUN
inlawrev-3827	339	49	other	other	ADJ
inlawrev-3827	339	50	than	than	ADP
inlawrev-3827	339	51	sales	sale	NOUN
inlawrev-3827	339	52	/	/	SYM
inlawrev-3827	339	53	use	use	NOUN
inlawrev-3827	339	54	taxes	taxis	NOUN
inlawrev-3827	339	55	.	.	PUNCT
inlawrev-3827	339	56	'	'	PUNCT
inlawrev-3827	339	57	^^	^^	PUNCT
inlawrev-3827	339	58	however	however	ADV
inlawrev-3827	339	59	,	,	PUNCT
inlawrev-3827	339	60	the	the	DET
inlawrev-3827	339	61	court	court	NOUN
inlawrev-3827	339	62	found	find	VERB
inlawrev-3827	339	63	that	that	SCONJ
inlawrev-3827	339	64	the	the	DET
inlawrev-3827	339	65	physical	physical	ADJ
inlawrev-3827	339	66	presence	presence	NOUN
inlawrev-3827	339	67	required	require	VERB
inlawrev-3827	339	68	under	under	ADP
inlawrev-3827	339	69	quill	quill	NOUN
inlawrev-3827	339	70	governed	govern	VERB
inlawrev-3827	339	71	the	the	DET
inlawrev-3827	339	72	imposition	imposition	NOUN
inlawrev-3827	339	73	of	of	ADP
inlawrev-3827	339	74	the	the	DET
inlawrev-3827	339	75	franchise	franchise	NOUN
inlawrev-3827	339	76	tax	tax	NOUN
inlawrev-3827	339	77	because	because	SCONJ
inlawrev-3827	339	78	it	it	PRON
inlawrev-3827	339	79	could	could	AUX
inlawrev-3827	339	80	find	find	VERB
inlawrev-3827	339	81	no	no	DET
inlawrev-3827	339	82	basis	basis	NOUN
inlawrev-3827	339	83	to	to	PART
inlawrev-3827	339	84	conclude	conclude	VERB
inlawrev-3827	339	85	that	that	SCONJ
inlawrev-3827	339	86	the	the	DET
inlawrev-3827	339	87	analysis	analysis	NOUN
inlawrev-3827	339	88	for	for	ADP
inlawrev-3827	339	89	franchise	franchise	NOUN
inlawrev-3827	339	90	taxes	taxis	NOUN
inlawrev-3827	339	91	should	should	AUX
inlawrev-3827	339	92	be	be	AUX
inlawrev-3827	339	93	different	different	ADJ
inlawrev-3827	339	94	than	than	ADP
inlawrev-3827	339	95	that	that	PRON
inlawrev-3827	339	96	used	use	VERB
inlawrev-3827	339	97	for	for	ADP
inlawrev-3827	339	98	sales	sale	NOUN
inlawrev-3827	339	99	/	/	SYM
inlawrev-3827	339	100	use	use	NOUN
inlawrev-3827	339	101	taxes	taxis	NOUN
inlawrev-3827	339	102	.	.	PUNCT
inlawrev-3827	339	103	'	'	PUNCT
inlawrev-3827	340	1	*	*	NOUN
inlawrev-3827	340	2	^	^	PUNCT
inlawrev-3827	340	3	while	while	SCONJ
inlawrev-3827	340	4	104	104	NUM
inlawrev-3827	340	5	.	.	PUNCT
inlawrev-3827	341	1	605	605	NUM
inlawrev-3827	341	2	s.e.2d	s.e.2d	NUM
inlawrev-3827	341	3	187	187	NUM
inlawrev-3827	341	4	(	(	PUNCT
inlawrev-3827	341	5	n.c	n.c	PROPN
inlawrev-3827	341	6	.	.	PROPN
inlawrev-3827	341	7	ct	ct	PROPN
inlawrev-3827	341	8	.	.	PUNCT
inlawrev-3827	341	9	app	app	PROPN
inlawrev-3827	341	10	.	.	PROPN
inlawrev-3827	341	11	2004	2004	NUM
inlawrev-3827	341	12	)	)	PUNCT
inlawrev-3827	341	13	,	,	PUNCT
inlawrev-3827	341	14	cert	cert	NOUN
inlawrev-3827	341	15	,	,	PUNCT
inlawrev-3827	341	16	denied	deny	VERB
inlawrev-3827	341	17	,	,	PUNCT
inlawrev-3827	341	18	2005	2005	NUM
inlawrev-3827	341	19	u.s	u.s	PROPN
inlawrev-3827	341	20	.	.	PROPN
inlawrev-3827	341	21	lexis	lexis	PROPN
inlawrev-3827	341	22	6033	6033	NUM
inlawrev-3827	341	23	(	(	PUNCT
inlawrev-3827	341	24	2005	2005	NUM
inlawrev-3827	341	25	)	)	PUNCT
inlawrev-3827	341	26	.	.	PUNCT
inlawrev-3827	342	1	105	105	NUM
inlawrev-3827	342	2	.	.	PUNCT
inlawrev-3827	342	3	/6f	/6f	PUNCT
inlawrev-3827	342	4	.	.	PUNCT
inlawrev-3827	343	1	atl95	atl95	PROPN
inlawrev-3827	343	2	.	.	PUNCT
inlawrev-3827	344	1	106	106	NUM
inlawrev-3827	344	2	.	.	PUNCT
inlawrev-3827	345	1	i	i	PRON
inlawrev-3827	345	2	d.	d.	PROPN
inlawrev-3827	345	3	at	at	ADP
inlawrev-3827	345	4	194	194	NUM
inlawrev-3827	345	5	(	(	PUNCT
inlawrev-3827	345	6	quoting	quote	VERB
inlawrev-3827	345	7	jerome	jerome	PROPN
inlawrev-3827	345	8	r.	r.	PROPN
inlawrev-3827	345	9	hellerstein	hellerstein	PROPN
inlawrev-3827	345	10	,	,	PUNCT
inlawrev-3827	345	11	geoffrey	geoffrey	PROPN
inlawrev-3827	345	12	and	and	CCONJ
inlawrev-3827	345	13	the	the	DET
inlawrev-3827	345	14	physical	physical	ADJ
inlawrev-3827	345	15	presence	presence	NOUN
inlawrev-3827	345	16	nexus	nexus	NOUN
inlawrev-3827	345	17	requirement	requirement	NOUN
inlawrev-3827	345	18	o/	o/	NOUN
inlawrev-3827	345	19	quill	quill	NOUN
inlawrev-3827	345	20	,	,	PUNCT
inlawrev-3827	345	21	8	8	NUM
inlawrev-3827	345	22	state	state	NOUN
inlawrev-3827	345	23	tax	tax	NOUN
inlawrev-3827	345	24	notes	note	NOUN
inlawrev-3827	345	25	671	671	NUM
inlawrev-3827	345	26	,	,	PUNCT
inlawrev-3827	345	27	676	676	NUM
inlawrev-3827	345	28	(	(	PUNCT
inlawrev-3827	345	29	1995	1995	NUM
inlawrev-3827	345	30	)	)	PUNCT
inlawrev-3827	345	31	)	)	PUNCT
inlawrev-3827	345	32	.	.	PUNCT
inlawrev-3827	346	1	107	107	NUM
inlawrev-3827	346	2	.	.	PUNCT
inlawrev-3827	347	1	i	i	PRON
inlawrev-3827	347	2	d.	d.	PROPN
inlawrev-3827	347	3	(	(	PUNCT
inlawrev-3827	347	4	quoting	quote	VERB
inlawrev-3827	347	5	hellerstein	hellerstein	NOUN
inlawrev-3827	347	6	,	,	PUNCT
inlawrev-3827	347	7	supra	supra	PROPN
inlawrev-3827	347	8	note	note	PROPN
inlawrev-3827	347	9	106	106	NUM
inlawrev-3827	347	10	,	,	PUNCT
inlawrev-3827	347	11	at	at	ADP
inlawrev-3827	347	12	676	676	NUM
inlawrev-3827	347	13	)	)	PUNCT
inlawrev-3827	347	14	.	.	PUNCT
inlawrev-3827	348	1	108	108	NUM
inlawrev-3827	348	2	.	.	PUNCT
inlawrev-3827	349	1	i	i	PRON
inlawrev-3827	349	2	d.	d.	VERB
inlawrev-3827	349	3	at	at	ADP
inlawrev-3827	349	4	194	194	NUM
inlawrev-3827	349	5	-	-	SYM
inlawrev-3827	349	6	95	95	NUM
inlawrev-3827	349	7	(	(	PUNCT
inlawrev-3827	349	8	citing	cite	VERB
inlawrev-3827	349	9	int'l	int'l	ADP
inlawrev-3827	349	10	harvester	harvester	PROPN
inlawrev-3827	349	11	co.	co.	PROPN
inlawrev-3827	350	1	v.	v.	ADP
inlawrev-3827	350	2	wise	wise	ADJ
inlawrev-3827	350	3	.	.	PUNCT
inlawrev-3827	351	1	dep't	dep't	NOUN
inlawrev-3827	351	2	oftaxation	oftaxation	NOUN
inlawrev-3827	351	3	,	,	PUNCT
inlawrev-3827	351	4	322	322	NUM
inlawrev-3827	351	5	u.s	u.s	PROPN
inlawrev-3827	351	6	.	.	PROPN
inlawrev-3827	351	7	435	435	NUM
inlawrev-3827	351	8	,	,	PUNCT
inlawrev-3827	351	9	441	441	NUM
inlawrev-3827	351	10	-	-	SYM
inlawrev-3827	351	11	42	42	NUM
inlawrev-3827	351	12	(	(	PUNCT
inlawrev-3827	351	13	1944	1944	NUM
inlawrev-3827	351	14	)	)	PUNCT
inlawrev-3827	351	15	)	)	PUNCT
inlawrev-3827	351	16	.	.	PUNCT
inlawrev-3827	352	1	109	109	NUM
inlawrev-3827	352	2	.	.	PUNCT
inlawrev-3827	353	1	i	i	PRON
inlawrev-3827	353	2	d.	d.	PROPN
inlawrev-3827	353	3	at	at	ADP
inlawrev-3827	353	4	195	195	NUM
inlawrev-3827	353	5	(	(	PUNCT
inlawrev-3827	353	6	quoting	quote	VERB
inlawrev-3827	353	7	kmart	kmart	PROPN
inlawrev-3827	353	8	props	props	PROPN
inlawrev-3827	353	9	.	.	PROPN
inlawrev-3827	353	10	,	,	PUNCT
inlawrev-3827	353	11	inc	inc	PROPN
inlawrev-3827	353	12	.	.	PROPN
inlawrev-3827	354	1	v.	v.	CCONJ
inlawrev-3827	354	2	taxation	taxation	NOUN
inlawrev-3827	354	3	and	and	CCONJ
inlawrev-3827	354	4	revenue	revenue	NOUN
inlawrev-3827	354	5	dep't	dep't	NOUN
inlawrev-3827	354	6	of	of	ADP
inlawrev-3827	354	7	n.m	n.m	PROPN
inlawrev-3827	354	8	.	.	PROPN
inlawrev-3827	354	9	,	,	PUNCT
inlawrev-3827	354	10	131	131	NUM
inlawrev-3827	354	11	p.3d	p.3d	NUM
inlawrev-3827	354	12	27	27	NUM
inlawrev-3827	354	13	(	(	PUNCT
inlawrev-3827	354	14	n.m	n.m	PROPN
inlawrev-3827	354	15	.	.	PROPN
inlawrev-3827	355	1	ct	ct	PROPN
inlawrev-3827	355	2	.	.	PUNCT
inlawrev-3827	356	1	app	app	PROPN
inlawrev-3827	356	2	.	.	PROPN
inlawrev-3827	356	3	2001	2001	NUM
inlawrev-3827	356	4	)	)	PUNCT
inlawrev-3827	356	5	)	)	PUNCT
inlawrev-3827	356	6	.	.	PUNCT
inlawrev-3827	357	1	1	1	NUM
inlawrev-3827	357	2	10	10	NUM
inlawrev-3827	357	3	.	.	PUNCT
inlawrev-3827	358	1	j.c	j.c	PROPN
inlawrev-3827	358	2	.	.	PROPN
inlawrev-3827	358	3	penney	penney	PROPN
inlawrev-3827	358	4	nat'l	nat'l	PROPN
inlawrev-3827	358	5	bank	bank	PROPN
inlawrev-3827	358	6	v.	v.	ADP
inlawrev-3827	358	7	comm'r	comm'r	NOUN
inlawrev-3827	358	8	of	of	ADP
inlawrev-3827	358	9	revenue	revenue	NOUN
inlawrev-3827	358	10	,	,	PUNCT
inlawrev-3827	358	11	19	19	NUM
inlawrev-3827	358	12	s.w.3d	s.w.3d	PROPN
inlawrev-3827	358	13	831	831	NUM
inlawrev-3827	358	14	(	(	PUNCT
inlawrev-3827	358	15	tenn	tenn	PROPN
inlawrev-3827	358	16	.	.	PROPN
inlawrev-3827	359	1	ct	ct	PROPN
inlawrev-3827	359	2	.	.	PUNCT
inlawrev-3827	360	1	app	app	PROPN
inlawrev-3827	360	2	.	.	PROPN
inlawrev-3827	360	3	1999	1999	NUM
inlawrev-3827	360	4	)	)	PUNCT
inlawrev-3827	360	5	.	.	PUNCT
inlawrev-3827	361	1	111	111	NUM
inlawrev-3827	361	2	.	.	PUNCT
inlawrev-3827	361	3	mat	mat	NOUN
inlawrev-3827	361	4	839	839	NUM
inlawrev-3827	361	5	.	.	PUNCT
inlawrev-3827	362	1	112	112	NUM
inlawrev-3827	362	2	.	.	PUNCT
inlawrev-3827	363	1	/j	/j	INTJ
inlawrev-3827	363	2	.	.	PUNCT
inlawrev-3827	364	1	at	at	ADP
inlawrev-3827	364	2	832	832	NUM
inlawrev-3827	364	3	.	.	PUNCT
inlawrev-3827	364	4	113	113	NUM
inlawrev-3827	364	5	.	.	PUNCT
inlawrev-3827	365	1	/^.	/^.	PUNCT
inlawrev-3827	365	2	at	at	ADP
inlawrev-3827	365	3	839	839	NUM
inlawrev-3827	365	4	.	.	PUNCT
inlawrev-3827	366	1	114	114	NUM
inlawrev-3827	366	2	.	.	PUNCT
inlawrev-3827	367	1	i	i	PRON
inlawrev-3827	367	2	d.	d.	PROPN
inlawrev-3827	367	3	115	115	NUM
inlawrev-3827	367	4	.	.	PUNCT
inlawrev-3827	368	1	i	i	PRON
inlawrev-3827	368	2	d.	d.	PROPN
inlawrev-3827	368	3	116	116	NUM
inlawrev-3827	368	4	.	.	PUNCT
inlawrev-3827	369	1	i	i	PRON
inlawrev-3827	369	2	d.	d.	PROPN
inlawrev-3827	369	3	the	the	DET
inlawrev-3827	369	4	court	court	NOUN
inlawrev-3827	369	5	stated	state	VERB
inlawrev-3827	369	6	that	that	SCONJ
inlawrev-3827	369	7	any	any	DET
inlawrev-3827	369	8	constitutional	constitutional	ADJ
inlawrev-3827	369	9	differences	difference	NOUN
inlawrev-3827	369	10	between	between	ADP
inlawrev-3827	369	11	the	the	DET
inlawrev-3827	369	12	franchise	franchise	NOUN
inlawrev-3827	369	13	tax	tax	NOUN
inlawrev-3827	369	14	imposed	impose	VERB
inlawrev-3827	369	15	598	598	NUM
inlawrev-3827	369	16	indiana	indiana	NOUN
inlawrev-3827	369	17	law	law	NOUN
inlawrev-3827	369	18	review	review	NOUN
inlawrev-3827	369	19	[	[	X
inlawrev-3827	369	20	vol	vol	NOUN
inlawrev-3827	369	21	.	.	PUNCT
inlawrev-3827	369	22	40:585	40:585	NUM
inlawrev-3827	370	1	the	the	DET
inlawrev-3827	370	2	court	court	NOUN
inlawrev-3827	370	3	felt	feel	VERB
inlawrev-3827	370	4	bound	bind	VERB
inlawrev-3827	370	5	by	by	ADP
inlawrev-3827	370	6	the	the	DET
inlawrev-3827	370	7	ruling	ruling	NOUN
inlawrev-3827	370	8	in	in	ADP
inlawrev-3827	370	9	quill	quill	NOUN
inlawrev-3827	370	10	,	,	PUNCT
inlawrev-3827	370	11	it	it	PRON
inlawrev-3827	370	12	stopped	stop	VERB
inlawrev-3827	370	13	short	short	ADV
inlawrev-3827	370	14	of	of	ADP
inlawrev-3827	370	15	finding	find	VERB
inlawrev-3827	370	16	that	that	SCONJ
inlawrev-3827	370	17	"	"	PUNCT
inlawrev-3827	370	18	physical	physical	ADJ
inlawrev-3827	370	19	presence	presence	NOUN
inlawrev-3827	370	20	"	"	PUNCT
inlawrev-3827	370	21	is	be	AUX
inlawrev-3827	370	22	required	require	VERB
inlawrev-3827	370	23	for	for	ADP
inlawrev-3827	370	24	the	the	DET
inlawrev-3827	370	25	imposition	imposition	NOUN
inlawrev-3827	370	26	of	of	ADP
inlawrev-3827	370	27	all	all	DET
inlawrev-3827	370	28	state	state	NOUN
inlawrev-3827	370	29	taxes	taxis	NOUN
inlawrev-3827	370	30	under	under	ADP
inlawrev-3827	370	31	the	the	DET
inlawrev-3827	370	32	commerce	commerce	NOUN
inlawrev-3827	370	33	clause	clause	NOUN
inlawrev-3827	370	34	.	.	PUNCT
inlawrev-3827	370	35	'	'	PUNCT
inlawrev-3827	371	1	^^	^^	PROPN
inlawrev-3827	371	2	texas	texas	PROPN
inlawrev-3827	371	3	and	and	CCONJ
inlawrev-3827	371	4	missouri	missouri	PROPN
inlawrev-3827	371	5	are	be	AUX
inlawrev-3827	371	6	among	among	ADP
inlawrev-3827	371	7	the	the	DET
inlawrev-3827	371	8	states	state	NOUN
inlawrev-3827	371	9	that	that	PRON
inlawrev-3827	371	10	seem	seem	VERB
inlawrev-3827	371	11	to	to	PART
inlawrev-3827	371	12	have	have	AUX
inlawrev-3827	371	13	similarly	similarly	ADV
inlawrev-3827	371	14	rejected	reject	VERB
inlawrev-3827	371	15	geojfrey	geojfrey	NOUN
inlawrev-3827	371	16	's	's	PART
inlawrev-3827	371	17	economic	economic	ADJ
inlawrev-3827	371	18	nexus	nexus	NOUN
inlawrev-3827	371	19	concept	concept	NOUN
inlawrev-3827	371	20	.	.	PUNCT
inlawrev-3827	372	1	''^	''^	PROPN
inlawrev-3827	372	2	d.	d.	PROPN
inlawrev-3827	372	3	the	the	DET
inlawrev-3827	372	4	unitary	unitary	ADJ
inlawrev-3827	372	5	alternative	alternative	NOUN
inlawrev-3827	372	6	rather	rather	ADV
inlawrev-3827	372	7	than	than	ADP
inlawrev-3827	372	8	venture	venture	NOUN
inlawrev-3827	372	9	into	into	ADP
inlawrev-3827	372	10	the	the	DET
inlawrev-3827	372	11	economic	economic	ADJ
inlawrev-3827	372	12	nexus	nexus	NOUN
inlawrev-3827	372	13	/	/	SYM
inlawrev-3827	372	14	physical	physical	ADJ
inlawrev-3827	372	15	presence	presence	NOUN
inlawrev-3827	372	16	debate	debate	NOUN
inlawrev-3827	372	17	,	,	PUNCT
inlawrev-3827	372	18	many	many	ADJ
inlawrev-3827	372	19	states	state	NOUN
inlawrev-3827	372	20	simply	simply	ADV
inlawrev-3827	372	21	require	require	VERB
inlawrev-3827	372	22	combined	combined	ADJ
inlawrev-3827	372	23	reporting	reporting	NOUN
inlawrev-3827	372	24	.	.	PUNCT
inlawrev-3827	373	1	this	this	DET
inlawrev-3827	373	2	method	method	NOUN
inlawrev-3827	373	3	of	of	ADP
inlawrev-3827	373	4	reporting	reporting	NOUN
inlawrev-3827	373	5	,	,	PUNCT
inlawrev-3827	373	6	which	which	PRON
inlawrev-3827	373	7	is	be	AUX
inlawrev-3827	373	8	based	base	VERB
inlawrev-3827	373	9	on	on	ADP
inlawrev-3827	373	10	the	the	DET
inlawrev-3827	373	11	"	"	PUNCT
inlawrev-3827	373	12	unitary	unitary	ADJ
inlawrev-3827	373	13	business	business	NOUN
inlawrev-3827	373	14	principle,"''^	principle,"''^	NUM
inlawrev-3827	373	15	eliminates	eliminate	VERB
inlawrev-3827	373	16	the	the	DET
inlawrev-3827	373	17	effect	effect	NOUN
inlawrev-3827	373	18	of	of	ADP
inlawrev-3827	373	19	income	income	NOUN
inlawrev-3827	373	20	shifting	shift	VERB
inlawrev-3827	373	21	restructuring	restructuring	NOUN
inlawrev-3827	373	22	.	.	PUNCT
inlawrev-3827	374	1	'^^	'^^	X
inlawrev-3827	374	2	the	the	DET
inlawrev-3827	374	3	unitary	unitary	ADJ
inlawrev-3827	374	4	method	method	NOUN
inlawrev-3827	374	5	,	,	PUNCT
inlawrev-3827	374	6	which	which	PRON
inlawrev-3827	374	7	the	the	DET
inlawrev-3827	374	8	supreme	supreme	PROPN
inlawrev-3827	374	9	court	court	PROPN
inlawrev-3827	374	10	has	have	AUX
inlawrev-3827	374	11	found	find	VERB
inlawrev-3827	374	12	constitutional,'^	constitutional,'^	NOUN
inlawrev-3827	374	13	'	'	PUNCT
inlawrev-3827	374	14	is	be	AUX
inlawrev-3827	374	15	currently	currently	ADV
inlawrev-3827	374	16	required	require	VERB
inlawrev-3827	374	17	by	by	ADP
inlawrev-3827	374	18	about	about	ADV
inlawrev-3827	374	19	a	a	DET
inlawrev-3827	374	20	dozen	dozen	NOUN
inlawrev-3827	374	21	states	state	NOUN
inlawrev-3827	374	22	.	.	PUNCT
inlawrev-3827	375	1	'	'	PUNCT
inlawrev-3827	375	2	^^	^^	PUNCT
inlawrev-3827	375	3	additionally	additionally	ADV
inlawrev-3827	375	4	,	,	PUNCT
inlawrev-3827	375	5	roughly	roughly	ADV
inlawrev-3827	375	6	twenty	twenty	NUM
inlawrev-3827	375	7	other	other	ADJ
inlawrev-3827	375	8	separate	separate	ADJ
inlawrev-3827	375	9	filing	filing	NOUN
inlawrev-3827	375	10	states	state	NOUN
inlawrev-3827	375	11	permit	permit	NOUN
inlawrev-3827	375	12	,	,	PUNCT
inlawrev-3827	375	13	and	and	CCONJ
inlawrev-3827	375	14	may	may	AUX
inlawrev-3827	375	15	also	also	ADV
inlawrev-3827	375	16	require	require	VERB
inlawrev-3827	375	17	,	,	PUNCT
inlawrev-3827	375	18	the	the	DET
inlawrev-3827	375	19	combined	combined	ADJ
inlawrev-3827	375	20	filing	filing	NOUN
inlawrev-3827	375	21	to	to	PART
inlawrev-3827	375	22	fairly	fairly	ADV
inlawrev-3827	375	23	reflect	reflect	VERB
inlawrev-3827	375	24	the	the	DET
inlawrev-3827	375	25	income	income	NOUN
inlawrev-3827	375	26	derived	derive	VERB
inlawrev-3827	375	27	from	from	ADP
inlawrev-3827	375	28	within	within	ADP
inlawrev-3827	375	29	the	the	DET
inlawrev-3827	375	30	state	state	NOUN
inlawrev-3827	375	31	.	.	PUNCT
inlawrev-3827	376	1	'	'	PUNCT
inlawrev-3827	376	2	^^	^^	CCONJ
inlawrev-3827	376	3	indiana	indiana	PROPN
inlawrev-3827	376	4	is	be	AUX
inlawrev-3827	376	5	among	among	ADP
inlawrev-3827	376	6	those	those	DET
inlawrev-3827	376	7	states	state	NOUN
inlawrev-3827	376	8	with	with	ADP
inlawrev-3827	376	9	respect	respect	NOUN
inlawrev-3827	376	10	to	to	ADP
inlawrev-3827	376	11	adjusted	adjust	VERB
inlawrev-3827	376	12	gross	gross	ADJ
inlawrev-3827	376	13	income	income	NOUN
inlawrev-3827	376	14	tax	tax	NOUN
inlawrev-3827	376	15	.	.	PUNCT
inlawrev-3827	377	1	'	'	NUM
inlawrev-3827	377	2	24	24	NUM
inlawrev-3827	377	3	the	the	DET
inlawrev-3827	377	4	unitary	unitary	ADJ
inlawrev-3827	377	5	business	business	NOUN
inlawrev-3827	377	6	principle	principle	NOUN
inlawrev-3827	377	7	considers	consider	VERB
inlawrev-3827	377	8	commonly	commonly	ADV
inlawrev-3827	377	9	controlled	control	VERB
inlawrev-3827	377	10	entities	entity	NOUN
inlawrev-3827	377	11	a	a	DET
inlawrev-3827	377	12	single	single	ADJ
inlawrev-3827	377	13	business	business	NOUN
inlawrev-3827	377	14	enterprise	enterprise	NOUN
inlawrev-3827	377	15	without	without	ADP
inlawrev-3827	377	16	regard	regard	NOUN
inlawrev-3827	377	17	to	to	ADP
inlawrev-3827	377	18	corporate	corporate	ADJ
inlawrev-3827	377	19	structure	structure	NOUN
inlawrev-3827	377	20	,	,	PUNCT
inlawrev-3827	377	21	so	so	ADV
inlawrev-3827	377	22	long	long	ADV
inlawrev-3827	377	23	as	as	SCONJ
inlawrev-3827	377	24	the	the	DET
inlawrev-3827	377	25	activities	activity	NOUN
inlawrev-3827	377	26	of	of	ADP
inlawrev-3827	377	27	all	all	PRON
inlawrev-3827	377	28	of	of	ADP
inlawrev-3827	377	29	the	the	DET
inlawrev-3827	377	30	entities	entity	NOUN
inlawrev-3827	377	31	included	include	VERB
inlawrev-3827	377	32	in	in	ADP
inlawrev-3827	377	33	the	the	DET
inlawrev-3827	377	34	combined	combine	VERB
inlawrev-3827	377	35	reporting	reporting	NOUN
inlawrev-3827	377	36	contribute	contribute	VERB
inlawrev-3827	377	37	to	to	ADP
inlawrev-3827	377	38	the	the	DET
inlawrev-3827	377	39	conduct	conduct	NOUN
inlawrev-3827	377	40	of	of	ADP
inlawrev-3827	377	41	the	the	DET
inlawrev-3827	377	42	business	business	NOUN
inlawrev-3827	377	43	enterprise	enterprise	NOUN
inlawrev-3827	377	44	as	as	ADP
inlawrev-3827	377	45	a	a	DET
inlawrev-3827	377	46	whole	whole	NOUN
inlawrev-3827	377	47	.	.	PUNCT
inlawrev-3827	378	1	'	'	PUNCT
inlawrev-3827	378	2	^^	^^	PUNCT
inlawrev-3827	378	3	the	the	DET
inlawrev-3827	378	4	relation	relation	NOUN
inlawrev-3827	378	5	of	of	ADP
inlawrev-3827	378	6	the	the	DET
inlawrev-3827	378	7	business	business	NOUN
inlawrev-3827	378	8	'	'	PUNCT
inlawrev-3827	378	9	s	s	VERB
inlawrev-3827	378	10	out	out	ADV
inlawrev-3827	378	11	-	-	PUNCT
inlawrev-3827	378	12	of	of	ADP
inlawrev-3827	378	13	-	-	PUNCT
inlawrev-3827	378	14	state	state	NOUN
inlawrev-3827	378	15	activities	activity	NOUN
inlawrev-3827	378	16	to	to	ADP
inlawrev-3827	378	17	the	the	DET
inlawrev-3827	378	18	in	in	ADP
inlawrev-3827	378	19	-	-	PUNCT
inlawrev-3827	378	20	state	state	NOUN
inlawrev-3827	378	21	activities	activity	NOUN
inlawrev-3827	378	22	provides	provide	VERB
inlawrev-3827	378	23	the	the	DET
inlawrev-3827	378	24	"	"	PUNCT
inlawrev-3827	378	25	'	'	PUNCT
inlawrev-3827	378	26	definite	definite	ADJ
inlawrev-3827	378	27	link	link	NOUN
inlawrev-3827	378	28	'	'	PUNCT
inlawrev-3827	378	29	or	or	CCONJ
inlawrev-3827	378	30	'	'	PUNCT
inlawrev-3827	378	31	minimum	minimum	ADJ
inlawrev-3827	378	32	connection	connection	NOUN
inlawrev-3827	378	33	'	'	PUNCT
inlawrev-3827	378	34	"	"	PUNCT
inlawrev-3827	378	35	necessary	necessary	ADJ
inlawrev-3827	378	36	to	to	PART
inlawrev-3827	378	37	include	include	VERB
inlawrev-3827	378	38	all	all	PRON
inlawrev-3827	378	39	of	of	ADP
inlawrev-3827	378	40	the	the	DET
inlawrev-3827	378	41	business	business	NOUN
inlawrev-3827	378	42	by	by	ADP
inlawrev-3827	378	43	tennessee	tennessee	PROPN
inlawrev-3827	378	44	and	and	CCONJ
inlawrev-3827	378	45	the	the	DET
inlawrev-3827	378	46	sales	sale	NOUN
inlawrev-3827	378	47	/	/	SYM
inlawrev-3827	378	48	use	use	NOUN
inlawrev-3827	378	49	tax	tax	NOUN
inlawrev-3827	378	50	in	in	ADP
inlawrev-3827	378	51	quill	quill	NOUN
inlawrev-3827	378	52	were	be	AUX
inlawrev-3827	378	53	"	"	PUNCT
inlawrev-3827	378	54	not	not	PART
inlawrev-3827	378	55	within	within	ADP
inlawrev-3827	378	56	the	the	DET
inlawrev-3827	378	57	purview	purview	NOUN
inlawrev-3827	378	58	of	of	ADP
inlawrev-3827	378	59	this	this	DET
inlawrev-3827	378	60	court	court	NOUN
inlawrev-3827	378	61	to	to	PART
inlawrev-3827	378	62	discern	discern	VERB
inlawrev-3827	378	63	.	.	PUNCT
inlawrev-3827	378	64	"	"	PUNCT
inlawrev-3827	379	1	i	i	PRON
inlawrev-3827	379	2	d.	d.	PROPN
inlawrev-3827	379	3	117	117	NUM
inlawrev-3827	379	4	.	.	PUNCT
inlawrev-3827	380	1	/j	/j	INTJ
inlawrev-3827	380	2	.	.	PUNCT
inlawrev-3827	381	1	at	at	ADP
inlawrev-3827	381	2	842	842	NUM
inlawrev-3827	381	3	.	.	PUNCT
inlawrev-3827	381	4	118	118	NUM
inlawrev-3827	381	5	.	.	PUNCT
inlawrev-3827	382	1	see	see	VERB
inlawrev-3827	382	2	generally	generally	ADV
inlawrev-3827	382	3	bauman	bauman	PROPN
inlawrev-3827	382	4	&	&	CCONJ
inlawrev-3827	382	5	schadewald	schadewald	PROPN
inlawrev-3827	382	6	,	,	PUNCT
inlawrev-3827	382	7	supra	supra	PROPN
inlawrev-3827	382	8	note	note	NOUN
inlawrev-3827	382	9	90	90	NUM
inlawrev-3827	382	10	.	.	PUNCT
inlawrev-3827	382	11	119	119	NUM
inlawrev-3827	382	12	.	.	PUNCT
inlawrev-3827	383	1	cory	cory	PROPN
inlawrev-3827	383	2	d.	d.	PROPN
inlawrev-3827	383	3	olson	olson	PROPN
inlawrev-3827	383	4	,	,	PUNCT
inlawrev-3827	383	5	follow	follow	VERB
inlawrev-3827	383	6	the	the	DET
inlawrev-3827	383	7	giraffe	giraffe	NOUN
inlawrev-3827	383	8	's	's	PART
inlawrev-3827	383	9	lead	lead	NOUN
inlawrev-3827	383	10	—	—	PUNCT
inlawrev-3827	383	11	lanco	lanco	PROPN
inlawrev-3827	383	12	,	,	PUNCT
inlawrev-3827	383	13	inc	inc	PROPN
inlawrev-3827	383	14	.	.	PROPN
inlawrev-3827	384	1	v.	v.	ADP
inlawrev-3827	384	2	director	director	NOUN
inlawrev-3827	384	3	,	,	PUNCT
inlawrev-3827	384	4	division	division	NOUN
inlawrev-3827	384	5	oftaxation	oftaxation	NOUN
inlawrev-3827	384	6	gets	get	AUX
inlawrev-3827	384	7	lost	lose	VERB
inlawrev-3827	384	8	in	in	ADP
inlawrev-3827	384	9	the	the	DET
inlawrev-3827	384	10	quagmire	quagmire	NOUN
inlawrev-3827	384	11	that	that	PRON
inlawrev-3827	384	12	is	be	AUX
inlawrev-3827	384	13	state	state	NOUN
inlawrev-3827	384	14	taxation	taxation	NOUN
inlawrev-3827	384	15	,	,	PUNCT
inlawrev-3827	384	16	6	6	NUM
inlawrev-3827	384	17	minn	minn	NOUN
inlawrev-3827	384	18	.	.	PUNCT
inlawrev-3827	385	1	j.	j.	PROPN
inlawrev-3827	385	2	l.	l.	PROPN
inlawrev-3827	385	3	sci	sci	PROPN
inlawrev-3827	385	4	.	.	PROPN
inlawrev-3827	385	5	&	&	CCONJ
inlawrev-3827	385	6	tech	tech	PROPN
inlawrev-3827	385	7	.	.	PUNCT
inlawrev-3827	386	1	789	789	NUM
inlawrev-3827	386	2	,	,	PUNCT
inlawrev-3827	386	3	802	802	NUM
inlawrev-3827	386	4	(	(	PUNCT
inlawrev-3827	386	5	2005	2005	NUM
inlawrev-3827	386	6	)	)	PUNCT
inlawrev-3827	386	7	.	.	PUNCT
inlawrev-3827	387	1	120	120	NUM
inlawrev-3827	387	2	.	.	PUNCT
inlawrev-3827	388	1	i	i	PRON
inlawrev-3827	388	2	d.	d.	PROPN
inlawrev-3827	388	3	121	121	NUM
inlawrev-3827	388	4	.	.	PUNCT
inlawrev-3827	389	1	see	see	VERB
inlawrev-3827	389	2	generally	generally	ADV
inlawrev-3827	389	3	bauman	bauman	PROPN
inlawrev-3827	389	4	&	&	CCONJ
inlawrev-3827	389	5	schadewald	schadewald	PROPN
inlawrev-3827	389	6	,	,	PUNCT
inlawrev-3827	389	7	supra	supra	PROPN
inlawrev-3827	389	8	note	note	PROPN
inlawrev-3827	389	9	90	90	NUM
inlawrev-3827	389	10	;	;	PUNCT
inlawrev-3827	389	11	see	see	VERB
inlawrev-3827	389	12	also	also	ADV
inlawrev-3827	389	13	container	container	PROPN
inlawrev-3827	389	14	corp	corp	PROPN
inlawrev-3827	389	15	.	.	PROPN
inlawrev-3827	389	16	of	of	ADP
inlawrev-3827	389	17	am	be	AUX
inlawrev-3827	389	18	.	.	PUNCT
inlawrev-3827	390	1	v.	v.	ADP
inlawrev-3827	390	2	franchise	franchise	PROPN
inlawrev-3827	390	3	tax	tax	PROPN
inlawrev-3827	390	4	bd	bd	PROPN
inlawrev-3827	390	5	.	.	PROPN
inlawrev-3827	390	6	,	,	PUNCT
inlawrev-3827	390	7	463	463	NUM
inlawrev-3827	390	8	u.s	u.s	PROPN
inlawrev-3827	390	9	.	.	PROPN
inlawrev-3827	390	10	159	159	NUM
inlawrev-3827	390	11	,	,	PUNCT
inlawrev-3827	390	12	179	179	NUM
inlawrev-3827	390	13	(	(	PUNCT
inlawrev-3827	390	14	1983	1983	NUM
inlawrev-3827	390	15	)	)	PUNCT
inlawrev-3827	390	16	;	;	PUNCT
inlawrev-3827	390	17	mobile	mobile	PROPN
inlawrev-3827	390	18	oil	oil	PROPN
inlawrev-3827	390	19	corp	corp	PROPN
inlawrev-3827	390	20	.	.	PROPN
inlawrev-3827	391	1	v.	v.	ADP
inlawrev-3827	391	2	comm'r	comm'r	NOUN
inlawrev-3827	391	3	of	of	ADP
inlawrev-3827	391	4	taxes	taxis	NOUN
inlawrev-3827	391	5	of	of	ADP
inlawrev-3827	391	6	vt	vt	PROPN
inlawrev-3827	391	7	.	.	PROPN
inlawrev-3827	391	8	,	,	PUNCT
inlawrev-3827	391	9	445	445	NUM
inlawrev-3827	392	1	u.s	u.s	PROPN
inlawrev-3827	392	2	.	.	PROPN
inlawrev-3827	392	3	425	425	NUM
inlawrev-3827	392	4	,	,	PUNCT
inlawrev-3827	392	5	438	438	NUM
inlawrev-3827	392	6	(	(	PUNCT
inlawrev-3827	392	7	1980	1980	NUM
inlawrev-3827	392	8	)	)	PUNCT
inlawrev-3827	392	9	;	;	PUNCT
inlawrev-3827	392	10	olson	olson	NOUN
inlawrev-3827	392	11	,	,	PUNCT
inlawrev-3827	392	12	supra	supra	PROPN
inlawrev-3827	392	13	note	note	PROPN
inlawrev-3827	392	14	119	119	NUM
inlawrev-3827	392	15	,	,	PUNCT
inlawrev-3827	392	16	at	at	ADP
inlawrev-3827	392	17	802	802	NUM
inlawrev-3827	392	18	.	.	PUNCT
inlawrev-3827	392	19	122	122	NUM
inlawrev-3827	392	20	.	.	PUNCT
inlawrev-3827	393	1	olson	olson	PROPN
inlawrev-3827	393	2	,	,	PUNCT
inlawrev-3827	393	3	supra	supra	PROPN
inlawrev-3827	393	4	note	note	VERB
inlawrev-3827	393	5	1	1	NUM
inlawrev-3827	393	6	19	19	NUM
inlawrev-3827	393	7	,	,	PUNCT
inlawrev-3827	393	8	at	at	ADP
inlawrev-3827	393	9	802	802	NUM
inlawrev-3827	393	10	.	.	PUNCT
inlawrev-3827	393	11	123	123	NUM
inlawrev-3827	393	12	.	.	PUNCT
inlawrev-3827	394	1	i	i	PRON
inlawrev-3827	394	2	d.	d.	PROPN
inlawrev-3827	394	3	124	124	NUM
inlawrev-3827	394	4	.	.	PUNCT
inlawrev-3827	395	1	the	the	DET
inlawrev-3827	395	2	indiana	indiana	PROPN
inlawrev-3827	395	3	code	code	PROPN
inlawrev-3827	395	4	states	state	NOUN
inlawrev-3827	395	5	:	:	PUNCT
inlawrev-3827	396	1	[	[	X
inlawrev-3827	396	2	i]n	i]n	VERB
inlawrev-3827	396	3	the	the	DET
inlawrev-3827	396	4	case	case	NOUN
inlawrev-3827	396	5	of	of	ADP
inlawrev-3827	396	6	two	two	NUM
inlawrev-3827	396	7	(	(	PUNCT
inlawrev-3827	396	8	2	2	NUM
inlawrev-3827	396	9	)	)	PUNCT
inlawrev-3827	396	10	or	or	CCONJ
inlawrev-3827	396	11	more	more	ADJ
inlawrev-3827	396	12	organizations	organization	NOUN
inlawrev-3827	396	13	,	,	PUNCT
inlawrev-3827	396	14	trades	trade	NOUN
inlawrev-3827	396	15	,	,	PUNCT
inlawrev-3827	396	16	or	or	CCONJ
inlawrev-3827	396	17	businesses	business	NOUN
inlawrev-3827	396	18	owned	own	VERB
inlawrev-3827	396	19	or	or	CCONJ
inlawrev-3827	396	20	controlled	control	VERB
inlawrev-3827	396	21	directly	directly	ADV
inlawrev-3827	396	22	or	or	CCONJ
inlawrev-3827	396	23	indirectly	indirectly	ADV
inlawrev-3827	396	24	by	by	ADP
inlawrev-3827	396	25	the	the	DET
inlawrev-3827	396	26	same	same	ADJ
inlawrev-3827	396	27	interests	interest	NOUN
inlawrev-3827	396	28	,	,	PUNCT
inlawrev-3827	396	29	the	the	DET
inlawrev-3827	396	30	department	department	NOUN
inlawrev-3827	396	31	shall	shall	AUX
inlawrev-3827	396	32	distribute	distribute	VERB
inlawrev-3827	396	33	,	,	PUNCT
inlawrev-3827	396	34	apportion	apportion	NOUN
inlawrev-3827	396	35	,	,	PUNCT
inlawrev-3827	396	36	or	or	CCONJ
inlawrev-3827	396	37	allocate	allocate	VERB
inlawrev-3827	396	38	the	the	DET
inlawrev-3827	396	39	income	income	NOUN
inlawrev-3827	396	40	derived	derive	VERB
inlawrev-3827	396	41	from	from	ADP
inlawrev-3827	396	42	sources	source	NOUN
inlawrev-3827	396	43	within	within	ADP
inlawrev-3827	396	44	the	the	DET
inlawrev-3827	396	45	state	state	NOUN
inlawrev-3827	396	46	of	of	ADP
inlawrev-3827	396	47	indiana	indiana	PROPN
inlawrev-3827	396	48	between	between	ADP
inlawrev-3827	396	49	and	and	CCONJ
inlawrev-3827	396	50	among	among	ADP
inlawrev-3827	396	51	those	those	DET
inlawrev-3827	396	52	organizations	organization	NOUN
inlawrev-3827	396	53	,	,	PUNCT
inlawrev-3827	396	54	trades	trade	NOUN
inlawrev-3827	396	55	,	,	PUNCT
inlawrev-3827	396	56	or	or	CCONJ
inlawrev-3827	396	57	businesses	business	NOUN
inlawrev-3827	396	58	in	in	ADP
inlawrev-3827	396	59	order	order	NOUN
inlawrev-3827	396	60	to	to	PART
inlawrev-3827	396	61	fairly	fairly	ADV
inlawrev-3827	396	62	reflect	reflect	VERB
inlawrev-3827	396	63	and	and	CCONJ
inlawrev-3827	396	64	report	report	VERB
inlawrev-3827	396	65	the	the	DET
inlawrev-3827	396	66	income	income	NOUN
inlawrev-3827	396	67	derived	derive	VERB
inlawrev-3827	396	68	from	from	ADP
inlawrev-3827	396	69	sources	source	NOUN
inlawrev-3827	396	70	within	within	ADP
inlawrev-3827	396	71	the	the	DET
inlawrev-3827	396	72	state	state	NOUN
inlawrev-3827	396	73	of	of	ADP
inlawrev-3827	396	74	indiana	indiana	PROPN
inlawrev-3827	396	75	by	by	ADP
inlawrev-3827	396	76	various	various	ADJ
inlawrev-3827	396	77	taxpayers	taxpayer	NOUN
inlawrev-3827	396	78	.	.	PUNCT
inlawrev-3827	397	1	ind	ind	PROPN
inlawrev-3827	397	2	.	.	PUNCT
inlawrev-3827	398	1	code	code	PROPN
inlawrev-3827	398	2	§	§	PROPN
inlawrev-3827	398	3	6	6	NUM
inlawrev-3827	398	4	-	-	SYM
inlawrev-3827	398	5	3	3	NUM
inlawrev-3827	398	6	-	-	PUNCT
inlawrev-3827	398	7	2	2	NUM
inlawrev-3827	398	8	-	-	PUNCT
inlawrev-3827	398	9	2(m	2(m	NUM
inlawrev-3827	398	10	)	)	PUNCT
inlawrev-3827	398	11	(	(	PUNCT
inlawrev-3827	398	12	2006	2006	NUM
inlawrev-3827	398	13	)	)	PUNCT
inlawrev-3827	398	14	.	.	PUNCT
inlawrev-3827	399	1	125	125	NUM
inlawrev-3827	399	2	.	.	PUNCT
inlawrev-3827	400	1	william	william	PROPN
inlawrev-3827	400	2	f.	f.	PROPN
inlawrev-3827	400	3	fox	fox	PROPN
inlawrev-3827	400	4	et	et	PROPN
inlawrev-3827	400	5	.	.	PUNCT
inlawrev-3827	401	1	al	al	PROPN
inlawrev-3827	401	2	..	..	PROPN
inlawrev-3827	401	3	how	how	SCONJ
inlawrev-3827	401	4	should	should	AUX
inlawrev-3827	401	5	a	a	DET
inlawrev-3827	401	6	subnational	subnational	ADJ
inlawrev-3827	401	7	corporate	corporate	ADJ
inlawrev-3827	401	8	income	income	NOUN
inlawrev-3827	401	9	tax	tax	NOUN
inlawrev-3827	401	10	on	on	ADP
inlawrev-3827	401	11	multistate	multistate	NOUN
inlawrev-3827	401	12	businesses	business	NOUN
inlawrev-3827	401	13	be	be	AUX
inlawrev-3827	401	14	structured	structure	VERB
inlawrev-3827	401	15	?	?	PUNCT
inlawrev-3827	401	16	,	,	PUNCT
inlawrev-3827	401	17	58	58	NUM
inlawrev-3827	401	18	nat'ltax	nat'ltax	NOUN
inlawrev-3827	401	19	j.	j.	PROPN
inlawrev-3827	401	20	139	139	NUM
inlawrev-3827	401	21	(	(	PUNCT
inlawrev-3827	401	22	mar	mar	PROPN
inlawrev-3827	401	23	.	.	PROPN
inlawrev-3827	401	24	2005	2005	NUM
inlawrev-3827	401	25	)	)	PUNCT
inlawrev-3827	401	26	,	,	PUNCT
inlawrev-3827	401	27	available	available	ADJ
inlawrev-3827	401	28	at	at	ADP
inlawrev-3827	401	29	2005	2005	NUM
inlawrev-3827	401	30	wlnr	wlnr	PROPN
inlawrev-3827	401	31	5727054	5727054	NUM
inlawrev-3827	401	32	,	,	PUNCT
inlawrev-3827	401	33	at*9	at*9	ADP
inlawrev-3827	401	34	,	,	PUNCT
inlawrev-3827	401	35	*	*	SYM
inlawrev-3827	401	36	17	17	NUM
inlawrev-3827	401	37	-	-	SYM
inlawrev-3827	401	38	18	18	NUM
inlawrev-3827	401	39	.	.	PUNCT
inlawrev-3827	401	40	2007	2007	NUM
inlawrev-3827	401	41	]	]	PUNCT
inlawrev-3827	401	42	has	have	AUX
inlawrev-3827	401	43	the	the	DET
inlawrev-3827	401	44	unitary	unitary	ADJ
inlawrev-3827	401	45	principle	principle	NOUN
inlawrev-3827	401	46	been	be	AUX
inlawrev-3827	401	47	abandoned	abandon	VERB
inlawrev-3827	401	48	?	?	PUNCT
inlawrev-3827	402	1	599	599	NUM
inlawrev-3827	402	2	enterprise	enterprise	NOUN
inlawrev-3827	402	3	's	's	PART
inlawrev-3827	402	4	income	income	NOUN
inlawrev-3827	402	5	in	in	ADP
inlawrev-3827	402	6	the	the	DET
inlawrev-3827	402	7	state	state	NOUN
inlawrev-3827	402	8	's	's	PART
inlawrev-3827	402	9	apportionable	apportionable	ADJ
inlawrev-3827	402	10	base	base	NOUN
inlawrev-3827	402	11	.	.	PUNCT
inlawrev-3827	403	1	'^^	'^^	AUX
inlawrev-3827	403	2	a	a	DET
inlawrev-3827	403	3	unitary	unitary	ADJ
inlawrev-3827	403	4	relationship	relationship	NOUN
inlawrev-3827	403	5	among	among	ADP
inlawrev-3827	403	6	entities	entity	NOUN
inlawrev-3827	403	7	is	be	AUX
inlawrev-3827	403	8	generally	generally	ADV
inlawrev-3827	403	9	evidenced	evidence	VERB
inlawrev-3827	403	10	by	by	ADP
inlawrev-3827	403	11	1	1	NUM
inlawrev-3827	403	12	)	)	PUNCT
inlawrev-3827	403	13	common	common	ADJ
inlawrev-3827	403	14	ownership	ownership	NOUN
inlawrev-3827	403	15	,	,	PUNCT
inlawrev-3827	403	16	2	2	NUM
inlawrev-3827	403	17	)	)	PUNCT
inlawrev-3827	403	18	centralized	centralized	ADJ
inlawrev-3827	403	19	management	management	NOUN
inlawrev-3827	403	20	,	,	PUNCT
inlawrev-3827	403	21	and	and	CCONJ
inlawrev-3827	403	22	3	3	X
inlawrev-3827	403	23	)	)	PUNCT
inlawrev-3827	403	24	economic	economic	ADJ
inlawrev-3827	403	25	interdependency	interdependency	NOUN
inlawrev-3827	403	26	such	such	ADJ
inlawrev-3827	403	27	as	as	ADP
inlawrev-3827	403	28	vertical	vertical	ADJ
inlawrev-3827	403	29	integration	integration	NOUN
inlawrev-3827	403	30	,	,	PUNCT
inlawrev-3827	403	31	inter	inter	ADJ
inlawrev-3827	403	32	-	-	ADJ
inlawrev-3827	403	33	company	company	ADJ
inlawrev-3827	403	34	transactions	transaction	NOUN
inlawrev-3827	403	35	and/or	and/or	CCONJ
inlawrev-3827	403	36	shared	share	VERB
inlawrev-3827	403	37	economies	economy	NOUN
inlawrev-3827	403	38	of	of	ADP
inlawrev-3827	403	39	scale	scale	NOUN
inlawrev-3827	403	40	.	.	PUNCT
inlawrev-3827	404	1	^^^	^^^	ADP
inlawrev-3827	404	2	the	the	DET
inlawrev-3827	404	3	combined	combine	VERB
inlawrev-3827	404	4	reporting	reporting	NOUN
inlawrev-3827	404	5	method	method	NOUN
inlawrev-3827	404	6	is	be	AUX
inlawrev-3827	404	7	not	not	PART
inlawrev-3827	404	8	without	without	ADP
inlawrev-3827	404	9	its	its	PRON
inlawrev-3827	404	10	drawbacks	drawback	NOUN
inlawrev-3827	404	11	.	.	PUNCT
inlawrev-3827	405	1	the	the	DET
inlawrev-3827	405	2	primary	primary	ADJ
inlawrev-3827	405	3	drawback	drawback	NOUN
inlawrev-3827	405	4	is	be	AUX
inlawrev-3827	405	5	that	that	SCONJ
inlawrev-3827	405	6	corporations	corporation	NOUN
inlawrev-3827	405	7	generating	generate	VERB
inlawrev-3827	405	8	a	a	DET
inlawrev-3827	405	9	loss	loss	NOUN
inlawrev-3827	405	10	that	that	PRON
inlawrev-3827	405	11	form	form	VERB
inlawrev-3827	405	12	a	a	DET
inlawrev-3827	405	13	part	part	NOUN
inlawrev-3827	405	14	of	of	ADP
inlawrev-3827	405	15	the	the	DET
inlawrev-3827	405	16	unitary	unitary	ADJ
inlawrev-3827	405	17	business	business	NOUN
inlawrev-3827	405	18	are	be	AUX
inlawrev-3827	405	19	drawn	draw	VERB
inlawrev-3827	405	20	into	into	ADP
inlawrev-3827	405	21	the	the	DET
inlawrev-3827	405	22	state	state	NOUN
inlawrev-3827	405	23	that	that	PRON
inlawrev-3827	405	24	would	would	AUX
inlawrev-3827	405	25	otherwise	otherwise	ADV
inlawrev-3827	405	26	be	be	AUX
inlawrev-3827	405	27	excluded	exclude	VERB
inlawrev-3827	405	28	in	in	ADP
inlawrev-3827	405	29	a	a	DET
inlawrev-3827	405	30	separate	separate	ADJ
inlawrev-3827	405	31	reporting	reporting	NOUN
inlawrev-3827	405	32	scheme	scheme	NOUN
inlawrev-3827	405	33	.	.	PUNCT
inlawrev-3827	406	1	'	'	PUNCT
inlawrev-3827	406	2	^^	^^	PUNCT
inlawrev-3827	406	3	additionally	additionally	ADV
inlawrev-3827	406	4	,	,	PUNCT
inlawrev-3827	406	5	some	some	DET
inlawrev-3827	406	6	states	state	NOUN
inlawrev-3827	406	7	might	might	AUX
inlawrev-3827	406	8	have	have	VERB
inlawrev-3827	406	9	to	to	PART
inlawrev-3827	406	10	overhaul	overhaul	VERB
inlawrev-3827	406	11	their	their	PRON
inlawrev-3827	406	12	taxing	tax	VERB
inlawrev-3827	406	13	scheme	scheme	NOUN
inlawrev-3827	406	14	to	to	PART
inlawrev-3827	406	15	implement	implement	VERB
inlawrev-3827	406	16	the	the	DET
inlawrev-3827	406	17	unitary	unitary	ADJ
inlawrev-3827	406	18	method	method	NOUN
inlawrev-3827	406	19	.	.	PUNCT
inlawrev-3827	407	1	^^^	^^^	PUNCT
inlawrev-3827	407	2	while	while	SCONJ
inlawrev-3827	407	3	the	the	DET
inlawrev-3827	407	4	unitary	unitary	ADJ
inlawrev-3827	407	5	method	method	NOUN
inlawrev-3827	407	6	is	be	AUX
inlawrev-3827	407	7	favored	favor	VERB
inlawrev-3827	407	8	by	by	ADP
inlawrev-3827	407	9	academics	academic	NOUN
inlawrev-3827	407	10	,	,	PUNCT
inlawrev-3827	407	11	^^^	^^^	ADP
inlawrev-3827	407	12	the	the	DET
inlawrev-3827	407	13	high	high	ADJ
inlawrev-3827	407	14	price	price	NOUN
inlawrev-3827	407	15	associated	associate	VERB
inlawrev-3827	407	16	with	with	ADP
inlawrev-3827	407	17	a	a	DET
inlawrev-3827	407	18	restructuring	restructuring	NOUN
inlawrev-3827	407	19	of	of	ADP
inlawrev-3827	407	20	a	a	DET
inlawrev-3827	407	21	state	state	NOUN
inlawrev-3827	407	22	taxing	tax	VERB
inlawrev-3827	407	23	scheme	scheme	NOUN
inlawrev-3827	407	24	,	,	PUNCT
inlawrev-3827	407	25	along	along	ADP
inlawrev-3827	407	26	with	with	ADP
inlawrev-3827	407	27	political	political	ADJ
inlawrev-3827	407	28	concerns	concern	NOUN
inlawrev-3827	407	29	,	,	PUNCT
inlawrev-3827	407	30	may	may	AUX
inlawrev-3827	407	31	render	render	VERB
inlawrev-3827	407	32	it	it	PRON
inlawrev-3827	407	33	impractical	impractical	ADJ
inlawrev-3827	407	34	for	for	SCONJ
inlawrev-3827	407	35	states	state	NOUN
inlawrev-3827	407	36	to	to	PART
inlawrev-3827	407	37	implement	implement	VERB
inlawrev-3827	407	38	a	a	DET
inlawrev-3827	407	39	unitary	unitary	ADJ
inlawrev-3827	407	40	taxing	tax	VERB
inlawrev-3827	407	41	structure	structure	NOUN
inlawrev-3827	407	42	.	.	PUNCT
inlawrev-3827	408	1	^^^	^^^	PUNCT
inlawrev-3827	408	2	in	in	ADP
inlawrev-3827	408	3	.	.	PUNCT
inlawrev-3827	409	1	response	response	NOUN
inlawrev-3827	409	2	of	of	ADP
inlawrev-3827	409	3	the	the	DET
inlawrev-3827	409	4	banking	banking	NOUN
inlawrev-3827	409	5	industry	industry	NOUN
inlawrev-3827	409	6	to	to	ADP
inlawrev-3827	409	7	the	the	DET
inlawrev-3827	409	8	2002	2002	NUM
inlawrev-3827	409	9	amendment	amendment	NOUN
inlawrev-3827	409	10	the	the	DET
inlawrev-3827	409	11	2002	2002	NUM
inlawrev-3827	409	12	amendment	amendment	NOUN
inlawrev-3827	409	13	limited	limit	VERB
inlawrev-3827	409	14	the	the	DET
inlawrev-3827	409	15	indiana	indiana	PROPN
inlawrev-3827	409	16	unitary	unitary	ADJ
inlawrev-3827	409	17	group	group	NOUN
inlawrev-3827	409	18	to	to	ADP
inlawrev-3827	409	19	members	member	NOUN
inlawrev-3827	409	20	of	of	ADP
inlawrev-3827	409	21	the	the	DET
inlawrev-3827	409	22	unitary	unitary	ADJ
inlawrev-3827	409	23	business	business	NOUN
inlawrev-3827	409	24	enterprise	enterprise	NOUN
inlawrev-3827	409	25	transacting	transact	VERB
inlawrev-3827	409	26	business	business	NOUN
inlawrev-3827	409	27	in	in	ADP
inlawrev-3827	409	28	indiana	indiana	PROPN
inlawrev-3827	409	29	.	.	PUNCT
inlawrev-3827	410	1	^^^	^^^	PUNCT
inlawrev-3827	410	2	with	with	ADP
inlawrev-3827	410	3	the	the	DET
inlawrev-3827	410	4	unitary	unitary	ADJ
inlawrev-3827	410	5	business	business	NOUN
inlawrev-3827	410	6	concept	concept	NOUN
inlawrev-3827	410	7	effectively	effectively	ADV
inlawrev-3827	410	8	discarded	discard	VERB
inlawrev-3827	410	9	,	,	PUNCT
inlawrev-3827	410	10	banks	bank	NOUN
inlawrev-3827	410	11	discovered	discover	VERB
inlawrev-3827	410	12	that	that	SCONJ
inlawrev-3827	410	13	their	their	PRON
inlawrev-3827	410	14	business	business	NOUN
inlawrev-3827	410	15	could	could	AUX
inlawrev-3827	410	16	be	be	AUX
inlawrev-3827	410	17	restructured	restructure	VERB
inlawrev-3827	410	18	using	use	VERB
inlawrev-3827	410	19	a	a	DET
inlawrev-3827	410	20	variety	variety	NOUN
inlawrev-3827	410	21	of	of	ADP
inlawrev-3827	410	22	pass	pass	NOUN
inlawrev-3827	410	23	-	-	PUNCT
inlawrev-3827	410	24	thru	thru	NOUN
inlawrev-3827	410	25	and	and	CCONJ
inlawrev-3827	410	26	special	special	ADJ
inlawrev-3827	410	27	purpose	purpose	NOUN
inlawrev-3827	410	28	entities	entity	NOUN
inlawrev-3827	410	29	that	that	PRON
inlawrev-3827	410	30	had	have	VERB
inlawrev-3827	410	31	the	the	DET
inlawrev-3827	410	32	potential	potential	NOUN
inlawrev-3827	410	33	to	to	PART
inlawrev-3827	410	34	avoid	avoid	VERB
inlawrev-3827	410	35	taxation	taxation	NOUN
inlawrev-3827	410	36	under	under	ADP
inlawrev-3827	410	37	the	the	DET
inlawrev-3827	410	38	statute	statute	NOUN
inlawrev-3827	410	39	.	.	PUNCT
inlawrev-3827	411	1	the	the	DET
inlawrev-3827	411	2	use	use	NOUN
inlawrev-3827	411	3	of	of	ADP
inlawrev-3827	411	4	such	such	ADJ
inlawrev-3827	411	5	entities	entity	NOUN
inlawrev-3827	411	6	,	,	PUNCT
inlawrev-3827	411	7	if	if	SCONJ
inlawrev-3827	411	8	successful	successful	ADJ
inlawrev-3827	411	9	,	,	PUNCT
inlawrev-3827	411	10	could	could	AUX
inlawrev-3827	411	11	cost	cost	VERB
inlawrev-3827	411	12	the	the	DET
inlawrev-3827	411	13	state	state	NOUN
inlawrev-3827	411	14	millions	million	NOUN
inlawrev-3827	411	15	of	of	ADP
inlawrev-3827	411	16	dollars	dollar	NOUN
inlawrev-3827	411	17	at	at	ADP
inlawrev-3827	411	18	a	a	DET
inlawrev-3827	411	19	time	time	NOUN
inlawrev-3827	411	20	when	when	SCONJ
inlawrev-3827	411	21	the	the	DET
inlawrev-3827	411	22	state	state	NOUN
inlawrev-3827	411	23	is	be	AUX
inlawrev-3827	411	24	struggling	struggle	VERB
inlawrev-3827	411	25	to	to	PART
inlawrev-3827	411	26	meet	meet	VERB
inlawrev-3827	411	27	its	its	PRON
inlawrev-3827	411	28	financial	financial	ADJ
inlawrev-3827	411	29	obligations	obligation	NOUN
inlawrev-3827	411	30	.	.	PUNCT
inlawrev-3827	412	1	however	however	ADV
inlawrev-3827	412	2	,	,	PUNCT
inlawrev-3827	412	3	the	the	DET
inlawrev-3827	412	4	statute	statute	NOUN
inlawrev-3827	412	5	does	do	AUX
inlawrev-3827	412	6	contain	contain	VERB
inlawrev-3827	412	7	provisions	provision	NOUN
inlawrev-3827	412	8	that	that	PRON
inlawrev-3827	412	9	can	can	AUX
inlawrev-3827	412	10	potentially	potentially	ADV
inlawrev-3827	412	11	be	be	AUX
inlawrev-3827	412	12	used	use	VERB
inlawrev-3827	412	13	by	by	ADP
inlawrev-3827	412	14	the	the	DET
inlawrev-3827	412	15	state	state	NOUN
inlawrev-3827	412	16	to	to	PART
inlawrev-3827	412	17	bring	bring	VERB
inlawrev-3827	412	18	these	these	DET
inlawrev-3827	412	19	entities	entity	NOUN
inlawrev-3827	412	20	within	within	ADP
inlawrev-3827	412	21	the	the	DET
inlawrev-3827	412	22	scope	scope	NOUN
inlawrev-3827	412	23	of	of	ADP
inlawrev-3827	412	24	the	the	DET
inlawrev-3827	412	25	law	law	NOUN
inlawrev-3827	412	26	.	.	PUNCT
inlawrev-3827	413	1	there	there	PRON
inlawrev-3827	413	2	likely	likely	ADV
inlawrev-3827	413	3	will	will	AUX
inlawrev-3827	413	4	be	be	AUX
inlawrev-3827	413	5	vigorous	vigorous	ADJ
inlawrev-3827	413	6	disagreement	disagreement	NOUN
inlawrev-3827	413	7	between	between	ADP
inlawrev-3827	413	8	the	the	DET
inlawrev-3827	413	9	banking	banking	NOUN
inlawrev-3827	413	10	industry	industry	NOUN
inlawrev-3827	413	11	and	and	CCONJ
inlawrev-3827	413	12	the	the	DET
inlawrev-3827	413	13	state	state	NOUN
inlawrev-3827	413	14	concerning	concern	VERB
inlawrev-3827	413	15	the	the	DET
inlawrev-3827	413	16	use	use	NOUN
inlawrev-3827	413	17	of	of	ADP
inlawrev-3827	413	18	these	these	DET
inlawrev-3827	413	19	provisions	provision	NOUN
inlawrev-3827	413	20	.	.	PUNCT
inlawrev-3827	414	1	even	even	ADV
inlawrev-3827	414	2	after	after	ADP
inlawrev-3827	414	3	the	the	DET
inlawrev-3827	414	4	2002	2002	NUM
inlawrev-3827	414	5	amendment	amendment	NOUN
inlawrev-3827	414	6	,	,	PUNCT
inlawrev-3827	414	7	the	the	DET
inlawrev-3827	414	8	statute	statute	NOUN
inlawrev-3827	414	9	still	still	ADV
inlawrev-3827	414	10	embraces	embrace	VERB
inlawrev-3827	414	11	the	the	DET
inlawrev-3827	414	12	economic	economic	ADJ
inlawrev-3827	414	13	nexus	nexus	NOUN
inlawrev-3827	414	14	concept	concept	NOUN
inlawrev-3827	414	15	.	.	PUNCT
inlawrev-3827	415	1	^^^	^^^	ADP
inlawrev-3827	415	2	the	the	DET
inlawrev-3827	415	3	economic	economic	ADJ
inlawrev-3827	415	4	nexus	nexus	NOUN
inlawrev-3827	415	5	concept	concept	NOUN
inlawrev-3827	415	6	results	result	NOUN
inlawrev-3827	415	7	in	in	ADP
inlawrev-3827	415	8	the	the	DET
inlawrev-3827	415	9	imposition	imposition	NOUN
inlawrev-3827	415	10	of	of	ADP
inlawrev-3827	415	11	tax	tax	NOUN
inlawrev-3827	415	12	on	on	ADP
inlawrev-3827	415	13	business	business	NOUN
inlawrev-3827	415	14	entities	entity	NOUN
inlawrev-3827	415	15	that	that	PRON
inlawrev-3827	415	16	are	be	AUX
inlawrev-3827	415	17	engaged	engage	VERB
inlawrev-3827	415	18	in	in	ADP
inlawrev-3827	415	19	activities	activity	NOUN
inlawrev-3827	415	20	included	include	VERB
inlawrev-3827	415	21	in	in	ADP
inlawrev-3827	415	22	the	the	DET
inlawrev-3827	415	23	definition	definition	NOUN
inlawrev-3827	415	24	of	of	ADP
inlawrev-3827	415	25	transacting	transact	VERB
inlawrev-3827	415	26	business	business	NOUN
inlawrev-3827	415	27	in	in	ADP
inlawrev-3827	415	28	indiana	indiana	PROPN
inlawrev-3827	415	29	even	even	ADV
inlawrev-3827	415	30	though	though	SCONJ
inlawrev-3827	415	31	those	those	DET
inlawrev-3827	415	32	entities	entity	NOUN
inlawrev-3827	415	33	have	have	VERB
inlawrev-3827	415	34	no	no	DET
inlawrev-3827	415	35	physical	physical	ADJ
inlawrev-3827	415	36	presence	presence	NOUN
inlawrev-3827	415	37	in	in	ADP
inlawrev-3827	415	38	the	the	DET
inlawrev-3827	415	39	state	state	NOUN
inlawrev-3827	415	40	.	.	PUNCT
inlawrev-3827	416	1	^^"^	^^"^	VERB
inlawrev-3827	416	2	the	the	DET
inlawrev-3827	416	3	statute	statute	NOUN
inlawrev-3827	416	4	includes	include	VERB
inlawrev-3827	416	5	engaging	engage	VERB
inlawrev-3827	416	6	in	in	ADP
inlawrev-3827	416	7	any	any	PRON
inlawrev-3827	416	8	of	of	ADP
inlawrev-3827	416	9	the	the	DET
inlawrev-3827	416	10	following	follow	VERB
inlawrev-3827	416	11	activities	activity	NOUN
inlawrev-3827	416	12	in	in	ADP
inlawrev-3827	416	13	its	its	PRON
inlawrev-3827	416	14	definition	definition	NOUN
inlawrev-3827	416	15	of	of	ADP
inlawrev-3827	416	16	transacting	transact	VERB
inlawrev-3827	416	17	business	business	NOUN
inlawrev-3827	416	18	in	in	ADP
inlawrev-3827	416	19	indiana	indiana	PROPN
inlawrev-3827	416	20	:	:	PUNCT
inlawrev-3827	417	1	1	1	X
inlawrev-3827	417	2	)	)	PUNCT
inlawrev-3827	417	3	"	"	PUNCT
inlawrev-3827	417	4	regularly	regularly	ADV
inlawrev-3827	417	5	soliciting	solicit	VERB
inlawrev-3827	417	6	business	business	NOUN
inlawrev-3827	417	7	from	from	ADP
inlawrev-3827	417	8	customers	customer	NOUN
inlawrev-3827	417	9	in	in	ADP
inlawrev-3827	417	10	indiana	indiana	PROPN
inlawrev-3827	417	11	"	"	PUNCT
inlawrev-3827	417	12	;	;	PUNCT
inlawrev-3827	417	13	2	2	X
inlawrev-3827	417	14	)	)	PUNCT
inlawrev-3827	417	15	"	"	PUNCT
inlawrev-3827	417	16	regularly	regularly	ADV
inlawrev-3827	417	17	perform[ing	perform[e	VERB
inlawrev-3827	417	18	]	]	PUNCT
inlawrev-3827	417	19	126	126	NUM
inlawrev-3827	417	20	.	.	PUNCT
inlawrev-3827	418	1	hellerstein	hellerstein	PROPN
inlawrev-3827	418	2	&	&	CCONJ
inlawrev-3827	418	3	hellerstein	hellerstein	PROPN
inlawrev-3827	418	4	,	,	PUNCT
inlawrev-3827	418	5	supra	supra	PROPN
inlawrev-3827	418	6	note	note	PROPN
inlawrev-3827	418	7	22	22	NUM
inlawrev-3827	418	8	,	,	PUNCT
inlawrev-3827	418	9	f	f	PROPN
inlawrev-3827	418	10	8.07[1	8.07[1	NUM
inlawrev-3827	418	11	]	]	X
inlawrev-3827	418	12	.	.	PUNCT
inlawrev-3827	419	1	127	127	NUM
inlawrev-3827	419	2	.	.	PUNCT
inlawrev-3827	420	1	i	i	PRON
inlawrev-3827	420	2	d.	d.	VERB
inlawrev-3827	420	3	at	at	ADP
inlawrev-3827	420	4	[	[	X
inlawrev-3827	420	5	3	3	NUM
inlawrev-3827	420	6	]	]	PUNCT
inlawrev-3827	420	7	;	;	PUNCT
inlawrev-3827	420	8	fox	fox	PROPN
inlawrev-3827	420	9	et	et	PROPN
inlawrev-3827	420	10	al	al	PROPN
inlawrev-3827	420	11	.	.	PROPN
inlawrev-3827	420	12	,	,	PUNCT
inlawrev-3827	420	13	supra	supra	PROPN
inlawrev-3827	420	14	note	note	PROPN
inlawrev-3827	420	15	125	125	NUM
inlawrev-3827	420	16	,	,	PUNCT
inlawrev-3827	420	17	at	at	ADP
inlawrev-3827	420	18	*	*	PROPN
inlawrev-3827	420	19	18	18	NUM
inlawrev-3827	420	20	.	.	PUNCT
inlawrev-3827	420	21	128	128	NUM
inlawrev-3827	420	22	.	.	PUNCT
inlawrev-3827	421	1	howard	howard	PROPN
inlawrev-3827	421	2	,	,	PUNCT
inlawrev-3827	421	3	5m/7ra	5m/7ra	NOUN
inlawrev-3827	421	4	note	note	VERB
inlawrev-3827	421	5	37	37	NUM
inlawrev-3827	421	6	,	,	PUNCT
inlawrev-3827	421	7	at	at	ADP
inlawrev-3827	421	8	571	571	NUM
inlawrev-3827	421	9	.	.	PUNCT
inlawrev-3827	422	1	129	129	NUM
inlawrev-3827	422	2	.	.	PUNCT
inlawrev-3827	423	1	olson	olson	PROPN
inlawrev-3827	423	2	,	,	PUNCT
inlawrev-3827	423	3	supra	supra	PROPN
inlawrev-3827	423	4	note	note	VERB
inlawrev-3827	423	5	1	1	NUM
inlawrev-3827	423	6	19	19	NUM
inlawrev-3827	423	7	,	,	PUNCT
inlawrev-3827	423	8	at	at	ADP
inlawrev-3827	423	9	802	802	NUM
inlawrev-3827	423	10	.	.	PUNCT
inlawrev-3827	423	11	130	130	NUM
inlawrev-3827	423	12	.	.	PUNCT
inlawrev-3827	424	1	i	i	PRON
inlawrev-3827	424	2	d.	d.	PROPN
inlawrev-3827	424	3	131	131	NUM
inlawrev-3827	424	4	.	.	PUNCT
inlawrev-3827	425	1	i	i	PRON
inlawrev-3827	425	2	d.	d.	PROPN
inlawrev-3827	425	3	132	132	NUM
inlawrev-3827	425	4	.	.	PUNCT
inlawrev-3827	426	1	ind	ind	AUX
inlawrev-3827	426	2	.	.	PUNCT
inlawrev-3827	426	3	code	code	PROPN
inlawrev-3827	426	4	§	§	PROPN
inlawrev-3827	426	5	6	6	NUM
inlawrev-3827	426	6	-	-	SYM
inlawrev-3827	426	7	5.51	5.51	NUM
inlawrev-3827	426	8	-	-	SYM
inlawrev-3827	426	9	1	1	NUM
inlawrev-3827	426	10	8(a	8(a	NUM
inlawrev-3827	426	11	)	)	PUNCT
inlawrev-3827	426	12	(	(	PUNCT
inlawrev-3827	426	13	2006	2006	NUM
inlawrev-3827	426	14	)	)	PUNCT
inlawrev-3827	426	15	.	.	PUNCT
inlawrev-3827	427	1	as	as	ADP
inlawrev-3827	427	2	a	a	DET
inlawrev-3827	427	3	result	result	NOUN
inlawrev-3827	427	4	,	,	PUNCT
inlawrev-3827	427	5	the	the	DET
inlawrev-3827	427	6	income	income	NOUN
inlawrev-3827	427	7	of	of	ADP
inlawrev-3827	427	8	members	member	NOUN
inlawrev-3827	427	9	of	of	ADP
inlawrev-3827	427	10	the	the	DET
inlawrev-3827	427	11	unitary	unitary	ADJ
inlawrev-3827	427	12	business	business	NOUN
inlawrev-3827	427	13	enterprise	enterprise	NOUN
inlawrev-3827	427	14	that	that	PRON
inlawrev-3827	427	15	are	be	AUX
inlawrev-3827	427	16	not	not	PART
inlawrev-3827	427	17	transacting	transact	VERB
inlawrev-3827	427	18	business	business	NOUN
inlawrev-3827	427	19	in	in	ADP
inlawrev-3827	427	20	indiana	indiana	PROPN
inlawrev-3827	427	21	will	will	AUX
inlawrev-3827	427	22	no	no	ADV
inlawrev-3827	427	23	longer	long	ADV
inlawrev-3827	427	24	be	be	AUX
inlawrev-3827	427	25	included	include	VERB
inlawrev-3827	427	26	in	in	ADP
inlawrev-3827	427	27	the	the	DET
inlawrev-3827	427	28	taxable	taxable	ADJ
inlawrev-3827	427	29	base	base	NOUN
inlawrev-3827	427	30	subject	subject	NOUN
inlawrev-3827	427	31	to	to	ADP
inlawrev-3827	427	32	apportionment	apportionment	NOUN
inlawrev-3827	427	33	to	to	ADP
inlawrev-3827	427	34	indiana	indiana	PROPN
inlawrev-3827	427	35	.	.	PUNCT
inlawrev-3827	428	1	i	i	PRON
inlawrev-3827	428	2	d.	d.	PROPN
inlawrev-3827	428	3	133	133	NUM
inlawrev-3827	428	4	.	.	PUNCT
inlawrev-3827	429	1	the	the	DET
inlawrev-3827	429	2	indiana	indiana	PROPN
inlawrev-3827	429	3	code	code	PROPN
inlawrev-3827	429	4	includes	include	VERB
inlawrev-3827	429	5	in	in	ADP
inlawrev-3827	429	6	the	the	DET
inlawrev-3827	429	7	definition	definition	NOUN
inlawrev-3827	429	8	of	of	ADP
inlawrev-3827	429	9	doing	do	VERB
inlawrev-3827	429	10	business	business	NOUN
inlawrev-3827	429	11	in	in	ADP
inlawrev-3827	429	12	indiana	indiana	PROPN
inlawrev-3827	429	13	activities	activity	NOUN
inlawrev-3827	429	14	that	that	PRON
inlawrev-3827	429	15	derive	derive	VERB
inlawrev-3827	429	16	income	income	NOUN
inlawrev-3827	429	17	from	from	ADP
inlawrev-3827	429	18	the	the	DET
inlawrev-3827	429	19	indiana	indiana	PROPN
inlawrev-3827	429	20	economic	economic	ADJ
inlawrev-3827	429	21	market	market	NOUN
inlawrev-3827	429	22	without	without	ADP
inlawrev-3827	429	23	regard	regard	NOUN
inlawrev-3827	429	24	to	to	ADP
inlawrev-3827	429	25	whether	whether	SCONJ
inlawrev-3827	429	26	a	a	DET
inlawrev-3827	429	27	physical	physical	ADJ
inlawrev-3827	429	28	presence	presence	NOUN
inlawrev-3827	429	29	is	be	AUX
inlawrev-3827	429	30	maintained	maintain	VERB
inlawrev-3827	429	31	in	in	ADP
inlawrev-3827	429	32	the	the	DET
inlawrev-3827	429	33	state	state	NOUN
inlawrev-3827	429	34	.	.	PUNCT
inlawrev-3827	430	1	i	i	PRON
inlawrev-3827	430	2	d.	d.	PROPN
inlawrev-3827	430	3	§	§	PROPN
inlawrev-3827	430	4	6	6	NUM
inlawrev-3827	430	5	-	-	SYM
inlawrev-3827	430	6	5.5	5.5	NUM
inlawrev-3827	430	7	-	-	PUNCT
inlawrev-3827	430	8	3	3	NUM
inlawrev-3827	430	9	-	-	SYM
inlawrev-3827	430	10	1	1	NUM
inlawrev-3827	430	11	.	.	NUM
inlawrev-3827	430	12	134	134	NUM
inlawrev-3827	430	13	.	.	PUNCT
inlawrev-3827	431	1	i	i	PRON
inlawrev-3827	431	2	d.	d.	PROPN
inlawrev-3827	431	3	600	600	NUM
inlawrev-3827	431	4	indiana	indiana	PROPN
inlawrev-3827	431	5	law	law	PROPN
inlawrev-3827	431	6	review	review	NOUN
inlawrev-3827	431	7	[	[	X
inlawrev-3827	431	8	vol	vol	NOUN
inlawrev-3827	431	9	.	.	NOUN
inlawrev-3827	431	10	40:585	40:585	NUM
inlawrev-3827	432	1	services	service	NOUN
inlawrev-3827	432	2	outside	outside	ADP
inlawrev-3827	432	3	indiana	indiana	PROPN
inlawrev-3827	432	4	that	that	PRON
inlawrev-3827	432	5	are	be	AUX
inlawrev-3827	432	6	consumed	consume	VERB
inlawrev-3827	432	7	within	within	ADP
inlawrev-3827	432	8	indiana	indiana	PROPN
inlawrev-3827	432	9	"	"	PUNCT
inlawrev-3827	432	10	;	;	PUNCT
inlawrev-3827	432	11	3	3	X
inlawrev-3827	432	12	)	)	PUNCT
inlawrev-3827	432	13	"	"	PUNCT
inlawrev-3827	432	14	regularly	regularly	ADV
inlawrev-3827	432	15	selling	sell	VERB
inlawrev-3827	432	16	products	product	NOUN
inlawrev-3827	432	17	or	or	CCONJ
inlawrev-3827	432	18	services	service	NOUN
inlawrev-3827	432	19	to	to	ADP
inlawrev-3827	432	20	indiana	indiana	PROPN
inlawrev-3827	432	21	customers	customer	NOUN
inlawrev-3827	432	22	"	"	PUNCT
inlawrev-3827	432	23	;	;	PUNCT
inlawrev-3827	432	24	and	and	CCONJ
inlawrev-3827	432	25	4	4	X
inlawrev-3827	432	26	)	)	PUNCT
inlawrev-3827	432	27	"	"	PUNCT
inlawrev-3827	432	28	regularly	regularly	ADV
inlawrev-3827	432	29	engag[ing	engag[e	VERB
inlawrev-3827	432	30	]	]	PUNCT
inlawrev-3827	432	31	in	in	ADP
inlawrev-3827	432	32	transactions	transaction	NOUN
inlawrev-3827	432	33	with	with	ADP
inlawrev-3827	432	34	customers	customer	NOUN
inlawrev-3827	432	35	in	in	ADP
inlawrev-3827	432	36	indiana	indiana	PROPN
inlawrev-3827	432	37	that	that	PRON
inlawrev-3827	432	38	involve	involve	VERB
inlawrev-3827	432	39	intangible	intangible	ADJ
inlawrev-3827	432	40	property	property	NOUN
inlawrev-3827	432	41	that	that	PRON
inlawrev-3827	432	42	results	result	VERB
inlawrev-3827	432	43	in	in	ADP
inlawrev-3827	432	44	receipts	receipt	NOUN
inlawrev-3827	432	45	flowing	flow	VERB
inlawrev-3827	432	46	from	from	ADP
inlawrev-3827	432	47	within	within	ADP
inlawrev-3827	432	48	indiana	indiana	PROPN
inlawrev-3827	432	49	to	to	ADP
inlawrev-3827	432	50	the	the	DET
inlawrev-3827	432	51	taxpayer	taxpayer	NOUN
inlawrev-3827	432	52	.	.	PUNCT
inlawrev-3827	432	53	"	"	PUNCT
inlawrev-3827	433	1	'	'	PUNCT
inlawrev-3827	433	2	^^	^^	CCONJ
inlawrev-3827	433	3	the	the	DET
inlawrev-3827	433	4	statute	statute	NOUN
inlawrev-3827	433	5	does	do	AUX
inlawrev-3827	433	6	not	not	PART
inlawrev-3827	433	7	include	include	VERB
inlawrev-3827	433	8	in	in	ADP
inlawrev-3827	433	9	its	its	PRON
inlawrev-3827	433	10	definition	definition	NOUN
inlawrev-3827	433	11	of	of	ADP
inlawrev-3827	433	12	transacting	transact	VERB
inlawrev-3827	433	13	business	business	NOUN
inlawrev-3827	433	14	in	in	ADP
inlawrev-3827	433	15	indiana	indiana	PROPN
inlawrev-3827	433	16	,	,	PUNCT
inlawrev-3827	433	17	ownership	ownership	NOUN
inlawrev-3827	433	18	of	of	ADP
inlawrev-3827	433	19	an	an	DET
inlawrev-3827	433	20	interest	interest	NOUN
inlawrev-3827	433	21	in	in	ADP
inlawrev-3827	433	22	a	a	DET
inlawrev-3827	433	23	pass	pass	VERB
inlawrev-3827	433	24	-	-	PUNCT
inlawrev-3827	433	25	thru	thru	NOUN
inlawrev-3827	433	26	entity	entity	NOUN
inlawrev-3827	433	27	engaged	engage	VERB
inlawrev-3827	433	28	in	in	ADP
inlawrev-3827	433	29	the	the	DET
inlawrev-3827	433	30	listed	list	VERB
inlawrev-3827	433	31	activities	activity	NOUN
inlawrev-3827	433	32	.	.	PUNCT
inlawrev-3827	434	1	'	'	PUNCT
inlawrev-3827	434	2	^^	^^	PUNCT
inlawrev-3827	434	3	this	this	DET
inlawrev-3827	434	4	omission	omission	NOUN
inlawrev-3827	434	5	,	,	PUNCT
inlawrev-3827	434	6	in	in	ADP
inlawrev-3827	434	7	conjunction	conjunction	NOUN
inlawrev-3827	434	8	with	with	ADP
inlawrev-3827	434	9	the	the	DET
inlawrev-3827	434	10	provision	provision	NOUN
inlawrev-3827	434	11	that	that	PRON
inlawrev-3827	434	12	defines	define	VERB
inlawrev-3827	434	13	a	a	DET
inlawrev-3827	434	14	taxpayer	taxpayer	NOUN
inlawrev-3827	434	15	for	for	ADP
inlawrev-3827	434	16	financial	financial	ADJ
inlawrev-3827	434	17	institution	institution	NOUN
inlawrev-3827	434	18	tax	tax	NOUN
inlawrev-3827	434	19	purposes	purpose	NOUN
inlawrev-3827	434	20	as	as	ADP
inlawrev-3827	434	21	a	a	DET
inlawrev-3827	434	22	corporation	corporation	NOUN
inlawrev-3827	434	23	,	,	PUNCT
inlawrev-3827	434	24	has	have	AUX
inlawrev-3827	434	25	prompted	prompt	VERB
inlawrev-3827	434	26	banks	bank	NOUN
inlawrev-3827	434	27	to	to	PART
inlawrev-3827	434	28	restructure	restructure	VERB
inlawrev-3827	434	29	business	business	NOUN
inlawrev-3827	434	30	transactions	transaction	NOUN
inlawrev-3827	434	31	to	to	PART
inlawrev-3827	434	32	avoid	avoid	VERB
inlawrev-3827	434	33	the	the	DET
inlawrev-3827	434	34	tax	tax	NOUN
inlawrev-3827	434	35	using	use	VERB
inlawrev-3827	434	36	reits	reit	NOUN
inlawrev-3827	434	37	,	,	PUNCT
inlawrev-3827	434	38	rics	ric	NOUN
inlawrev-3827	434	39	,	,	PUNCT
inlawrev-3827	434	40	and	and	CCONJ
inlawrev-3827	434	41	partnerships	partnership	NOUN
inlawrev-3827	434	42	.	.	PUNCT
inlawrev-3827	435	1	a.	a.	NOUN
inlawrev-3827	435	2	reits	reits	PROPN
inlawrev-3827	435	3	a	a	DET
inlawrev-3827	435	4	reit	reit	NOUN
inlawrev-3827	435	5	is	be	AUX
inlawrev-3827	435	6	an	an	DET
inlawrev-3827	435	7	investment	investment	NOUN
inlawrev-3827	435	8	company	company	NOUN
inlawrev-3827	435	9	that	that	PRON
inlawrev-3827	435	10	holds	hold	VERB
inlawrev-3827	435	11	real	real	ADJ
inlawrev-3827	435	12	estate	estate	NOUN
inlawrev-3827	435	13	investments	investment	NOUN
inlawrev-3827	435	14	.	.	PUNCT
inlawrev-3827	436	1	^^^	^^^	NOUN
inlawrev-3827	436	2	a	a	DET
inlawrev-3827	436	3	reit	reit	NOUN
inlawrev-3827	436	4	is	be	AUX
inlawrev-3827	436	5	special	special	ADJ
inlawrev-3827	436	6	purpose	purpose	NOUN
inlawrev-3827	436	7	pass	pass	VERB
inlawrev-3827	436	8	-	-	PUNCT
inlawrev-3827	436	9	thru	thru	NOUN
inlawrev-3827	436	10	entity	entity	NOUN
inlawrev-3827	436	11	that	that	PRON
inlawrev-3827	436	12	would	would	AUX
inlawrev-3827	436	13	otherwise	otherwise	ADV
inlawrev-3827	436	14	be	be	AUX
inlawrev-3827	436	15	taxed	tax	VERB
inlawrev-3827	436	16	as	as	ADP
inlawrev-3827	436	17	a	a	DET
inlawrev-3827	436	18	domestic	domestic	ADJ
inlawrev-3827	436	19	corporation	corporation	NOUN
inlawrev-3827	436	20	which	which	PRON
inlawrev-3827	436	21	allows	allow	VERB
inlawrev-3827	436	22	small	small	ADJ
inlawrev-3827	436	23	investors	investor	NOUN
inlawrev-3827	436	24	to	to	PART
inlawrev-3827	436	25	pool	pool	VERB
inlawrev-3827	436	26	their	their	PRON
inlawrev-3827	436	27	funds	fund	NOUN
inlawrev-3827	436	28	to	to	PART
inlawrev-3827	436	29	obtain	obtain	VERB
inlawrev-3827	436	30	diversification	diversification	NOUN
inlawrev-3827	436	31	and	and	CCONJ
inlawrev-3827	436	32	skilled	skilled	ADJ
inlawrev-3827	436	33	portfolio	portfolio	NOUN
inlawrev-3827	436	34	management	management	NOUN
inlawrev-3827	436	35	.	.	PUNCT
inlawrev-3827	437	1	^^^	^^^	NOUN
inlawrev-3827	437	2	reits	reit	NOUN
inlawrev-3827	437	3	are	be	AUX
inlawrev-3827	437	4	commonly	commonly	ADV
inlawrev-3827	437	5	used	use	VERB
inlawrev-3827	437	6	to	to	PART
inlawrev-3827	437	7	hold	hold	VERB
inlawrev-3827	437	8	pools	pool	NOUN
inlawrev-3827	437	9	of	of	ADP
inlawrev-3827	437	10	mortgages	mortgage	NOUN
inlawrev-3827	437	11	that	that	PRON
inlawrev-3827	437	12	back	back	ADV
inlawrev-3827	437	13	publicly	publicly	ADV
inlawrev-3827	437	14	traded	trade	VERB
inlawrev-3827	437	15	mortgage	mortgage	NOUN
inlawrev-3827	437	16	backed	back	VERB
inlawrev-3827	437	17	securities	security	NOUN
inlawrev-3827	437	18	.	.	PUNCT
inlawrev-3827	438	1	reits	reit	NOUN
inlawrev-3827	438	2	are	be	AUX
inlawrev-3827	438	3	also	also	ADV
inlawrev-3827	438	4	used	use	VERB
inlawrev-3827	438	5	to	to	PART
inlawrev-3827	438	6	hold	hold	VERB
inlawrev-3827	438	7	investments	investment	NOUN
inlawrev-3827	438	8	in	in	ADP
inlawrev-3827	438	9	income	income	NOUN
inlawrev-3827	438	10	producing	produce	VERB
inlawrev-3827	438	11	real	real	ADJ
inlawrev-3827	438	12	property	property	NOUN
inlawrev-3827	438	13	such	such	ADJ
inlawrev-3827	438	14	as	as	ADP
inlawrev-3827	438	15	office	office	NOUN
inlawrev-3827	438	16	complexes	complex	NOUN
inlawrev-3827	438	17	.	.	PUNCT
inlawrev-3827	439	1	an	an	DET
inlawrev-3827	439	2	entity	entity	NOUN
inlawrev-3827	439	3	is	be	AUX
inlawrev-3827	439	4	required	require	VERB
inlawrev-3827	439	5	to	to	PART
inlawrev-3827	439	6	have	have	VERB
inlawrev-3827	439	7	at	at	ADV
inlawrev-3827	439	8	least	least	ADV
inlawrev-3827	439	9	one	one	NUM
inlawrev-3827	439	10	hundred	hundred	NUM
inlawrev-3827	439	11	(	(	PUNCT
inlawrev-3827	439	12	100	100	NUM
inlawrev-3827	439	13	)	)	PUNCT
inlawrev-3827	439	14	beneficial	beneficial	ADJ
inlawrev-3827	439	15	owners	owner	NOUN
inlawrev-3827	439	16	to	to	PART
inlawrev-3827	439	17	qualify	qualify	VERB
inlawrev-3827	439	18	as	as	ADP
inlawrev-3827	439	19	a	a	DET
inlawrev-3827	439	20	reit.^^^	reit.^^^	NOUN
inlawrev-3827	439	21	in	in	ADP
inlawrev-3827	439	22	addition	addition	NOUN
inlawrev-3827	439	23	,	,	PUNCT
inlawrev-3827	439	24	a	a	DET
inlawrev-3827	439	25	reit	reit	NOUN
inlawrev-3827	439	26	can	can	AUX
inlawrev-3827	439	27	not	not	PART
inlawrev-3827	439	28	be	be	AUX
inlawrev-3827	439	29	closely	closely	ADV
inlawrev-3827	439	30	held	hold	VERB
inlawrev-3827	439	31	as	as	SCONJ
inlawrev-3827	439	32	that	that	DET
inlawrev-3827	439	33	term	term	NOUN
inlawrev-3827	439	34	is	be	AUX
inlawrev-3827	439	35	defined	define	VERB
inlawrev-3827	439	36	under	under	ADP
inlawrev-3827	439	37	the	the	DET
inlawrev-3827	439	38	internal	internal	ADJ
inlawrev-3827	439	39	revenue	revenue	NOUN
inlawrev-3827	439	40	code	code	NOUN
inlawrev-3827	439	41	provisions	provision	NOUN
inlawrev-3827	439	42	applicable	applicable	ADJ
inlawrev-3827	439	43	to	to	ADP
inlawrev-3827	439	44	personal	personal	ADJ
inlawrev-3827	439	45	holding	hold	VERB
inlawrev-3827	439	46	companies	company	NOUN
inlawrev-3827	439	47	.	.	PUNCT
inlawrev-3827	440	1	^"^^	^"^^	PROPN
inlawrev-3827	440	2	reits	reit	NOUN
inlawrev-3827	440	3	receive	receive	VERB
inlawrev-3827	440	4	favorable	favorable	ADJ
inlawrev-3827	440	5	treatment	treatment	NOUN
inlawrev-3827	440	6	under	under	ADP
inlawrev-3827	440	7	the	the	DET
inlawrev-3827	440	8	internal	internal	ADJ
inlawrev-3827	440	9	revenue	revenue	NOUN
inlawrev-3827	440	10	code	code	NOUN
inlawrev-3827	440	11	.	.	PUNCT
inlawrev-3827	441	1	unlike	unlike	ADP
inlawrev-3827	441	2	other	other	ADJ
inlawrev-3827	441	3	types	type	NOUN
inlawrev-3827	441	4	of	of	ADP
inlawrev-3827	441	5	business	business	NOUN
inlawrev-3827	441	6	entities	entity	NOUN
inlawrev-3827	441	7	,	,	PUNCT
inlawrev-3827	441	8	reits	reit	NOUN
inlawrev-3827	441	9	are	be	AUX
inlawrev-3827	441	10	allowed	allow	VERB
inlawrev-3827	441	11	to	to	PART
inlawrev-3827	441	12	deduct	deduct	VERB
inlawrev-3827	441	13	dividends	dividend	NOUN
inlawrev-3827	441	14	paid	pay	VERB
inlawrev-3827	441	15	to	to	ADP
inlawrev-3827	441	16	shareholders	shareholder	NOUN
inlawrev-3827	441	17	in	in	ADP
inlawrev-3827	441	18	determining	determine	VERB
inlawrev-3827	441	19	their	their	PRON
inlawrev-3827	441	20	net	net	ADJ
inlawrev-3827	441	21	federal	federal	ADJ
inlawrev-3827	441	22	taxable	taxable	ADJ
inlawrev-3827	441	23	income	income	NOUN
inlawrev-3827	441	24	,	,	PUNCT
inlawrev-3827	441	25	^"^^	^"^^	NOUN
inlawrev-3827	441	26	which	which	PRON
inlawrev-3827	441	27	is	be	AUX
inlawrev-3827	441	28	the	the	DET
inlawrev-3827	441	29	starting	starting	NOUN
inlawrev-3827	441	30	point	point	NOUN
inlawrev-3827	441	31	for	for	ADP
inlawrev-3827	441	32	calculating	calculate	VERB
inlawrev-3827	441	33	the	the	DET
inlawrev-3827	441	34	indiana	indiana	PROPN
inlawrev-3827	441	35	financial	financial	ADJ
inlawrev-3827	441	36	institutions	institution	NOUN
inlawrev-3827	441	37	tax	tax	NOUN
inlawrev-3827	441	38	liability	liability	NOUN
inlawrev-3827	441	39	.	.	PUNCT
inlawrev-3827	442	1	'	'	PUNCT
inlawrev-3827	442	2	^^	^^	CCONJ
inlawrev-3827	442	3	the	the	DET
inlawrev-3827	442	4	internal	internal	ADJ
inlawrev-3827	442	5	revenue	revenue	NOUN
inlawrev-3827	442	6	code	code	NOUN
inlawrev-3827	442	7	also	also	ADV
inlawrev-3827	442	8	provides	provide	VERB
inlawrev-3827	442	9	a	a	DET
inlawrev-3827	442	10	one	one	NUM
inlawrev-3827	442	11	hundred	hundred	NUM
inlawrev-3827	442	12	percent	percent	NOUN
inlawrev-3827	442	13	(	(	PUNCT
inlawrev-3827	442	14	100	100	NUM
inlawrev-3827	442	15	%	%	NOUN
inlawrev-3827	442	16	)	)	PUNCT
inlawrev-3827	442	17	deduction	deduction	NOUN
inlawrev-3827	442	18	for	for	ADP
inlawrev-3827	442	19	dividends	dividend	NOUN
inlawrev-3827	442	20	received	receive	VERB
inlawrev-3827	442	21	from	from	ADP
inlawrev-3827	442	22	members	member	NOUN
inlawrev-3827	442	23	of	of	ADP
inlawrev-3827	442	24	a	a	DET
inlawrev-3827	442	25	taxpayer	taxpayer	NOUN
inlawrev-3827	442	26	'	'	PUNCT
inlawrev-3827	442	27	s	s	PART
inlawrev-3827	442	28	affiliated	affiliated	ADJ
inlawrev-3827	442	29	group	group	NOUN
inlawrev-3827	442	30	.	.	PUNCT
inlawrev-3827	443	1	^"^^	^"^^	VERB
inlawrev-3827	443	2	these	these	DET
inlawrev-3827	443	3	two	two	NUM
inlawrev-3827	443	4	internal	internal	ADJ
inlawrev-3827	443	5	revenue	revenue	NOUN
inlawrev-3827	443	6	code	code	NOUN
inlawrev-3827	443	7	provisions	provision	NOUN
inlawrev-3827	443	8	taken	take	VERB
inlawrev-3827	443	9	together	together	ADV
inlawrev-3827	443	10	afford	afford	VERB
inlawrev-3827	443	11	financial	financial	ADJ
inlawrev-3827	443	12	institutions	institution	NOUN
inlawrev-3827	443	13	a	a	DET
inlawrev-3827	443	14	unique	unique	ADJ
inlawrev-3827	443	15	tax	tax	NOUN
inlawrev-3827	443	16	planning	planning	NOUN
inlawrev-3827	443	17	opportunity	opportunity	NOUN
inlawrev-3827	443	18	.	.	PUNCT
inlawrev-3827	444	1	financial	financial	ADJ
inlawrev-3827	444	2	institutions	institution	NOUN
inlawrev-3827	444	3	can	can	AUX
inlawrev-3827	444	4	form	form	VERB
inlawrev-3827	444	5	a	a	DET
inlawrev-3827	444	6	reit	reit	NOUN
inlawrev-3827	444	7	to	to	PART
inlawrev-3827	444	8	hold	hold	VERB
inlawrev-3827	444	9	their	their	PRON
inlawrev-3827	444	10	investment	investment	NOUN
inlawrev-3827	444	11	in	in	ADP
inlawrev-3827	444	12	mortgage	mortgage	NOUN
inlawrev-3827	444	13	pools	pool	NOUN
inlawrev-3827	444	14	secured	secure	VERB
inlawrev-3827	444	15	by	by	ADP
inlawrev-3827	444	16	real	real	ADJ
inlawrev-3827	444	17	property	property	NOUN
inlawrev-3827	444	18	and	and	CCONJ
inlawrev-3827	444	19	rent	rent	VERB
inlawrev-3827	444	20	producing	produce	VERB
inlawrev-3827	444	21	real	real	ADJ
inlawrev-3827	444	22	property	property	NOUN
inlawrev-3827	444	23	.	.	PUNCT
inlawrev-3827	445	1	the	the	DET
inlawrev-3827	445	2	financial	financial	ADJ
inlawrev-3827	445	3	institution	institution	NOUN
inlawrev-3827	445	4	must	must	AUX
inlawrev-3827	445	5	also	also	ADV
inlawrev-3827	445	6	form	form	VERB
inlawrev-3827	445	7	a	a	DET
inlawrev-3827	445	8	wholly	wholly	ADV
inlawrev-3827	445	9	owned	own	VERB
inlawrev-3827	445	10	subsidiary	subsidiary	NOUN
inlawrev-3827	445	11	corporation	corporation	NOUN
inlawrev-3827	445	12	to	to	PART
inlawrev-3827	445	13	hold	hold	VERB
inlawrev-3827	445	14	the	the	DET
inlawrev-3827	445	15	interest	interest	NOUN
inlawrev-3827	445	16	in	in	ADP
inlawrev-3827	445	17	the	the	DET
inlawrev-3827	445	18	reit	reit	NOUN
inlawrev-3827	445	19	.	.	PUNCT
inlawrev-3827	446	1	the	the	DET
inlawrev-3827	446	2	interest	interest	NOUN
inlawrev-3827	446	3	,	,	PUNCT
inlawrev-3827	446	4	rent	rent	NOUN
inlawrev-3827	446	5	and	and	CCONJ
inlawrev-3827	446	6	other	other	ADJ
inlawrev-3827	446	7	gains	gain	NOUN
inlawrev-3827	446	8	earned	earn	VERB
inlawrev-3827	446	9	by	by	ADP
inlawrev-3827	446	10	the	the	DET
inlawrev-3827	446	11	reit	reit	NOUN
inlawrev-3827	446	12	are	be	AUX
inlawrev-3827	446	13	135	135	NUM
inlawrev-3827	446	14	.	.	PUNCT
inlawrev-3827	447	1	i	i	PRON
inlawrev-3827	447	2	d.	d.	PROPN
inlawrev-3827	447	3	136	136	NUM
inlawrev-3827	447	4	.	.	PUNCT
inlawrev-3827	448	1	i	i	PRON
inlawrev-3827	448	2	d.	d.	PROPN
inlawrev-3827	448	3	1	1	NUM
inlawrev-3827	448	4	37	37	NUM
inlawrev-3827	448	5	.	.	PUNCT
inlawrev-3827	449	1	the	the	DET
inlawrev-3827	449	2	states	state	NOUN
inlawrev-3827	449	3	abusive	abusive	ADJ
inlawrev-3827	449	4	tax	tax	NOUN
inlawrev-3827	449	5	shelter	shelter	NOUN
inlawrev-3827	449	6	symposium	symposium	NOUN
inlawrev-3827	449	7	,	,	PUNCT
inlawrev-3827	449	8	fed'n	fed'n	NOUN
inlawrev-3827	449	9	of	of	ADP
inlawrev-3827	449	10	tax	tax	NOUN
inlawrev-3827	449	11	admin	admin	NOUN
inlawrev-3827	449	12	.	.	PROPN
inlawrev-3827	449	13	,	,	PUNCT
inlawrev-3827	449	14	aug	aug	PROPN
inlawrev-3827	449	15	.	.	PROPN
inlawrev-3827	449	16	2004	2004	NUM
inlawrev-3827	449	17	(	(	PUNCT
inlawrev-3827	449	18	on	on	ADP
inlawrev-3827	449	19	file	file	NOUN
inlawrev-3827	449	20	with	with	ADP
inlawrev-3827	449	21	author	author	NOUN
inlawrev-3827	449	22	)	)	PUNCT
inlawrev-3827	450	1	[	[	X
inlawrev-3827	450	2	hereinafter	hereinafter	NOUN
inlawrev-3827	450	3	shelter	shelter	NOUN
inlawrev-3827	450	4	symposium	symposium	NOUN
inlawrev-3827	450	5	]	]	PUNCT
inlawrev-3827	450	6	.	.	PUNCT
inlawrev-3827	451	1	138	138	NUM
inlawrev-3827	451	2	.	.	PUNCT
inlawrev-3827	452	1	i	i	PRON
inlawrev-3827	452	2	d.	d.	PROPN
inlawrev-3827	452	3	139	139	NUM
inlawrev-3827	452	4	.	.	PUNCT
inlawrev-3827	453	1	i.r.c	i.r.c	NOUN
inlawrev-3827	453	2	.	.	PUNCT
inlawrev-3827	454	1	§	§	PROPN
inlawrev-3827	454	2	856(a)(5	856(a)(5	PROPN
inlawrev-3827	454	3	)	)	PUNCT
inlawrev-3827	454	4	(	(	PUNCT
inlawrev-3827	454	5	2000	2000	NUM
inlawrev-3827	454	6	)	)	PUNCT
inlawrev-3827	454	7	.	.	PUNCT
inlawrev-3827	455	1	140	140	NUM
inlawrev-3827	455	2	.	.	PUNCT
inlawrev-3827	456	1	i	i	PRON
inlawrev-3827	456	2	d.	d.	PROPN
inlawrev-3827	456	3	141	141	NUM
inlawrev-3827	456	4	.	.	PUNCT
inlawrev-3827	457	1	/j	/j	INTJ
inlawrev-3827	457	2	.	.	PUNCT
inlawrev-3827	458	1	§	§	PROPN
inlawrev-3827	458	2	857(b)(2)(b	857(b)(2)(b	PROPN
inlawrev-3827	458	3	)	)	PUNCT
inlawrev-3827	458	4	.	.	PUNCT
inlawrev-3827	459	1	142	142	NUM
inlawrev-3827	459	2	.	.	PUNCT
inlawrev-3827	460	1	ind	ind	PROPN
inlawrev-3827	460	2	.	.	PUNCT
inlawrev-3827	461	1	code	code	PROPN
inlawrev-3827	461	2	§	§	PROPN
inlawrev-3827	461	3	6	6	NUM
inlawrev-3827	461	4	-	-	SYM
inlawrev-3827	461	5	5.5	5.5	NUM
inlawrev-3827	461	6	-	-	PUNCT
inlawrev-3827	461	7	1	1	NUM
inlawrev-3827	461	8	-	-	SYM
inlawrev-3827	461	9	2	2	NUM
inlawrev-3827	461	10	(	(	PUNCT
inlawrev-3827	461	11	2006	2006	NUM
inlawrev-3827	461	12	)	)	PUNCT
inlawrev-3827	461	13	.	.	PUNCT
inlawrev-3827	462	1	143	143	X
inlawrev-3827	462	2	.	.	PUNCT
inlawrev-3827	462	3	i.r.c	i.r.c	NOUN
inlawrev-3827	462	4	.	.	PUNCT
inlawrev-3827	463	1	§	§	PROPN
inlawrev-3827	463	2	243	243	NUM
inlawrev-3827	463	3	allows	allow	VERB
inlawrev-3827	463	4	for	for	ADP
inlawrev-3827	463	5	the	the	DET
inlawrev-3827	463	6	deduction	deduction	NOUN
inlawrev-3827	463	7	of	of	ADP
inlawrev-3827	463	8	dividends	dividend	NOUN
inlawrev-3827	463	9	received	receive	VERB
inlawrev-3827	463	10	from	from	ADP
inlawrev-3827	463	11	a	a	DET
inlawrev-3827	463	12	member	member	NOUN
inlawrev-3827	463	13	of	of	ADP
inlawrev-3827	463	14	the	the	DET
inlawrev-3827	463	15	taxpayer	taxpayer	NOUN
inlawrev-3827	463	16	's	's	PART
inlawrev-3827	463	17	affiliated	affiliated	ADJ
inlawrev-3827	463	18	group	group	NOUN
inlawrev-3827	463	19	.	.	PUNCT
inlawrev-3827	464	1	2007	2007	NUM
inlawrev-3827	464	2	]	]	PUNCT
inlawrev-3827	464	3	has	have	VERB
inlawrev-3827	464	4	the	the	DET
inlawrev-3827	464	5	unitary	unitary	ADJ
inlawrev-3827	464	6	principle	principle	NOUN
inlawrev-3827	464	7	been	be	AUX
inlawrev-3827	464	8	abandoned	abandon	VERB
inlawrev-3827	464	9	?	?	PUNCT
inlawrev-3827	465	1	601	601	NUM
inlawrev-3827	465	2	passed	pass	VERB
inlawrev-3827	465	3	to	to	ADP
inlawrev-3827	465	4	the	the	DET
inlawrev-3827	465	5	holding	hold	VERB
inlawrev-3827	465	6	company	company	NOUN
inlawrev-3827	465	7	in	in	ADP
inlawrev-3827	465	8	the	the	DET
inlawrev-3827	465	9	form	form	NOUN
inlawrev-3827	465	10	ofa	ofa	PROPN
inlawrev-3827	465	11	dividend	dividend	VERB
inlawrev-3827	465	12	from	from	ADP
inlawrev-3827	465	13	the	the	DET
inlawrev-3827	465	14	reit	reit	NOUN
inlawrev-3827	465	15	,	,	PUNCT
inlawrev-3827	465	16	reducing	reduce	VERB
inlawrev-3827	465	17	the	the	DET
inlawrev-3827	465	18	reit	reit	NOUN
inlawrev-3827	465	19	's	's	PART
inlawrev-3827	465	20	income	income	NOUN
inlawrev-3827	465	21	to	to	ADP
inlawrev-3827	465	22	zero	zero	NUM
inlawrev-3827	465	23	.	.	PUNCT
inlawrev-3827	466	1	'"^"^	'"^"^	VERB
inlawrev-3827	466	2	the	the	DET
inlawrev-3827	466	3	holding	hold	VERB
inlawrev-3827	466	4	company	company	NOUN
inlawrev-3827	466	5	then	then	ADV
inlawrev-3827	466	6	issues	issue	VERB
inlawrev-3827	466	7	the	the	DET
inlawrev-3827	466	8	dividend	dividend	NOUN
inlawrev-3827	466	9	to	to	ADP
inlawrev-3827	466	10	the	the	DET
inlawrev-3827	466	11	parent	parent	NOUN
inlawrev-3827	466	12	financial	financial	ADJ
inlawrev-3827	466	13	institution	institution	NOUN
inlawrev-3827	466	14	.	.	PUNCT
inlawrev-3827	467	1	the	the	DET
inlawrev-3827	467	2	holding	hold	VERB
inlawrev-3827	467	3	company	company	NOUN
inlawrev-3827	467	4	is	be	AUX
inlawrev-3827	467	5	not	not	PART
inlawrev-3827	467	6	a	a	DET
inlawrev-3827	467	7	member	member	NOUN
inlawrev-3827	467	8	of	of	ADP
inlawrev-3827	467	9	the	the	DET
inlawrev-3827	467	10	indiana	indiana	PROPN
inlawrev-3827	467	11	unitary	unitary	ADJ
inlawrev-3827	467	12	group	group	NOUN
inlawrev-3827	467	13	because	because	SCONJ
inlawrev-3827	467	14	holding	hold	VERB
inlawrev-3827	467	15	an	an	DET
inlawrev-3827	467	16	interest	interest	NOUN
inlawrev-3827	467	17	in	in	ADP
inlawrev-3827	467	18	a	a	DET
inlawrev-3827	467	19	reit	reit	NOUN
inlawrev-3827	467	20	is	be	AUX
inlawrev-3827	467	21	specifically	specifically	ADV
inlawrev-3827	467	22	excluded	exclude	VERB
inlawrev-3827	467	23	from	from	ADP
inlawrev-3827	467	24	the	the	DET
inlawrev-3827	467	25	definition	definition	NOUN
inlawrev-3827	467	26	of	of	ADP
inlawrev-3827	467	27	transacting	transact	VERB
inlawrev-3827	467	28	business	business	NOUN
inlawrev-3827	467	29	in	in	ADP
inlawrev-3827	467	30	indiana	indiana	PROPN
inlawrev-3827	467	31	.	.	PUNCT
inlawrev-3827	467	32	^"^^	^"^^	PROPN
inlawrev-3827	467	33	therefore	therefore	ADV
inlawrev-3827	467	34	the	the	DET
inlawrev-3827	467	35	holding	hold	VERB
inlawrev-3827	467	36	company	company	NOUN
inlawrev-3827	467	37	escapes	escape	VERB
inlawrev-3827	467	38	the	the	DET
inlawrev-3827	467	39	tax	tax	NOUN
inlawrev-3827	467	40	on	on	ADP
inlawrev-3827	467	41	the	the	DET
inlawrev-3827	467	42	reit	reit	PROPN
inlawrev-3827	467	43	dividend	dividend	NOUN
inlawrev-3827	467	44	.	.	PUNCT
inlawrev-3827	468	1	the	the	DET
inlawrev-3827	468	2	dividend	dividend	NOUN
inlawrev-3827	468	3	paid	pay	VERB
inlawrev-3827	468	4	by	by	ADP
inlawrev-3827	468	5	the	the	DET
inlawrev-3827	468	6	holding	hold	VERB
inlawrev-3827	468	7	company	company	NOUN
inlawrev-3827	468	8	is	be	AUX
inlawrev-3827	468	9	included	include	VERB
inlawrev-3827	468	10	in	in	ADP
inlawrev-3827	468	11	the	the	DET
inlawrev-3827	468	12	parent	parent	NOUN
inlawrev-3827	468	13	financial	financial	ADJ
inlawrev-3827	468	14	institution	institution	NOUN
inlawrev-3827	468	15	's	's	PART
inlawrev-3827	468	16	income	income	NOUN
inlawrev-3827	468	17	,	,	PUNCT
inlawrev-3827	468	18	however	however	ADV
inlawrev-3827	468	19	,	,	PUNCT
inlawrev-3827	468	20	the	the	DET
inlawrev-3827	468	21	parent	parent	NOUN
inlawrev-3827	468	22	eliminates	eliminate	VERB
inlawrev-3827	468	23	the	the	DET
inlawrev-3827	468	24	dividend	dividend	NOUN
inlawrev-3827	468	25	from	from	ADP
inlawrev-3827	468	26	its	its	PRON
inlawrev-3827	468	27	net	net	ADJ
inlawrev-3827	468	28	income	income	NOUN
inlawrev-3827	468	29	utilizing	utilize	VERB
inlawrev-3827	468	30	the	the	DET
inlawrev-3827	468	31	deduction	deduction	NOUN
inlawrev-3827	468	32	allowed	allow	VERB
inlawrev-3827	468	33	for	for	ADP
inlawrev-3827	468	34	dividends	dividend	NOUN
inlawrev-3827	468	35	received	receive	VERB
inlawrev-3827	468	36	from	from	ADP
inlawrev-3827	468	37	a	a	DET
inlawrev-3827	468	38	member	member	NOUN
inlawrev-3827	468	39	of	of	ADP
inlawrev-3827	468	40	its	its	PRON
inlawrev-3827	468	41	affiliated	affiliated	ADJ
inlawrev-3827	468	42	group	group	NOUN
inlawrev-3827	468	43	.	.	PUNCT
inlawrev-3827	468	44	^"^^	^"^^	PROPN
inlawrev-3827	468	45	the	the	DET
inlawrev-3827	468	46	result	result	NOUN
inlawrev-3827	468	47	is	be	AUX
inlawrev-3827	468	48	that	that	SCONJ
inlawrev-3827	468	49	the	the	DET
inlawrev-3827	468	50	income	income	NOUN
inlawrev-3827	468	51	from	from	ADP
inlawrev-3827	468	52	financial	financial	ADJ
inlawrev-3827	468	53	institution	institution	NOUN
inlawrev-3827	468	54	's	's	PART
inlawrev-3827	468	55	real	real	ADJ
inlawrev-3827	468	56	property	property	NOUN
inlawrev-3827	468	57	holdings	holding	NOUN
inlawrev-3827	468	58	escape	escape	VERB
inlawrev-3827	468	59	taxation	taxation	NOUN
inlawrev-3827	468	60	entirely	entirely	ADV
inlawrev-3827	468	61	,	,	PUNCT
inlawrev-3827	468	62	even	even	ADV
inlawrev-3827	468	63	though	though	SCONJ
inlawrev-3827	468	64	the	the	DET
inlawrev-3827	468	65	reit	reit	NOUN
inlawrev-3827	468	66	is	be	AUX
inlawrev-3827	468	67	transacting	transact	VERB
inlawrev-3827	468	68	the	the	DET
inlawrev-3827	468	69	business	business	NOUN
inlawrev-3827	468	70	of	of	ADP
inlawrev-3827	468	71	a	a	DET
inlawrev-3827	468	72	financial	financial	ADJ
inlawrev-3827	468	73	institution	institution	NOUN
inlawrev-3827	468	74	in	in	ADP
inlawrev-3827	468	75	indiana	indiana	PROPN
inlawrev-3827	468	76	and	and	CCONJ
inlawrev-3827	468	77	is	be	AUX
inlawrev-3827	468	78	includible	includible	ADJ
inlawrev-3827	468	79	in	in	ADP
inlawrev-3827	468	80	the	the	DET
inlawrev-3827	468	81	indiana	indiana	PROPN
inlawrev-3827	468	82	unitary	unitary	ADJ
inlawrev-3827	468	83	return	return	NOUN
inlawrev-3827	468	84	.	.	PUNCT
inlawrev-3827	469	1	^"^^	^"^^	PROPN
inlawrev-3827	469	2	indiana	indiana	PROPN
inlawrev-3827	469	3	has	have	AUX
inlawrev-3827	469	4	not	not	PART
inlawrev-3827	469	5	addressed	address	VERB
inlawrev-3827	469	6	the	the	DET
inlawrev-3827	469	7	use	use	NOUN
inlawrev-3827	469	8	ofreits	ofreit	NOUN
inlawrev-3827	469	9	by	by	ADP
inlawrev-3827	469	10	financial	financial	ADJ
inlawrev-3827	469	11	institutions	institution	NOUN
inlawrev-3827	469	12	to	to	PART
inlawrev-3827	469	13	shelter	shelter	VERB
inlawrev-3827	469	14	income	income	NOUN
inlawrev-3827	469	15	thus	thus	ADV
inlawrev-3827	469	16	far	far	ADV
inlawrev-3827	469	17	.	.	PUNCT
inlawrev-3827	470	1	there	there	PRON
inlawrev-3827	470	2	are	be	VERB
inlawrev-3827	470	3	several	several	ADJ
inlawrev-3827	470	4	possible	possible	ADJ
inlawrev-3827	470	5	responses	response	NOUN
inlawrev-3827	470	6	to	to	ADP
inlawrev-3827	470	7	this	this	DET
inlawrev-3827	470	8	structure	structure	NOUN
inlawrev-3827	470	9	.	.	PUNCT
inlawrev-3827	471	1	the	the	DET
inlawrev-3827	471	2	first	first	ADJ
inlawrev-3827	471	3	is	be	AUX
inlawrev-3827	471	4	to	to	PART
inlawrev-3827	471	5	disallow	disallow	VERB
inlawrev-3827	471	6	the	the	DET
inlawrev-3827	471	7	deduction	deduction	NOUN
inlawrev-3827	471	8	of	of	ADP
inlawrev-3827	471	9	the	the	DET
inlawrev-3827	471	10	dividend	dividend	NOUN
inlawrev-3827	471	11	in	in	ADP
inlawrev-3827	471	12	computing	compute	VERB
inlawrev-3827	471	13	the	the	DET
inlawrev-3827	471	14	reit	reit	NOUN
inlawrev-3827	471	15	's	's	PART
inlawrev-3827	471	16	taxable	taxable	ADJ
inlawrev-3827	471	17	income	income	NOUN
inlawrev-3827	471	18	because	because	SCONJ
inlawrev-3827	471	19	it	it	PRON
inlawrev-3827	471	20	is	be	AUX
inlawrev-3827	471	21	a	a	DET
inlawrev-3827	471	22	transaction	transaction	NOUN
inlawrev-3827	471	23	without	without	ADP
inlawrev-3827	471	24	economic	economic	ADJ
inlawrev-3827	471	25	substance	substance	NOUN
inlawrev-3827	471	26	.	.	PUNCT
inlawrev-3827	472	1	^"^^	^"^^	VERB
inlawrev-3827	472	2	the	the	DET
inlawrev-3827	472	3	crux	crux	NOUN
inlawrev-3827	472	4	of	of	ADP
inlawrev-3827	472	5	this	this	DET
inlawrev-3827	472	6	argument	argument	NOUN
inlawrev-3827	472	7	is	be	AUX
inlawrev-3827	472	8	that	that	SCONJ
inlawrev-3827	472	9	the	the	DET
inlawrev-3827	472	10	taxpayer	taxpayer	NOUN
inlawrev-3827	472	11	has	have	AUX
inlawrev-3827	472	12	structured	structure	VERB
inlawrev-3827	472	13	a	a	DET
inlawrev-3827	472	14	transaction	transaction	NOUN
inlawrev-3827	472	15	without	without	ADP
inlawrev-3827	472	16	true	true	ADJ
inlawrev-3827	472	17	economic	economic	ADJ
inlawrev-3827	472	18	substance	substance	NOUN
inlawrev-3827	472	19	for	for	ADP
inlawrev-3827	472	20	the	the	DET
inlawrev-3827	472	21	sole	sole	ADJ
inlawrev-3827	472	22	purpose	purpose	NOUN
inlawrev-3827	472	23	of	of	ADP
inlawrev-3827	472	24	obtaining	obtain	VERB
inlawrev-3827	472	25	a	a	DET
inlawrev-3827	472	26	tax	tax	NOUN
inlawrev-3827	472	27	benefit	benefit	NOUN
inlawrev-3827	472	28	.	.	PUNCT
inlawrev-3827	473	1	^"^^	^"^^	NOUN
inlawrev-3827	473	2	transactions	transaction	NOUN
inlawrev-3827	473	3	that	that	PRON
inlawrev-3827	473	4	have	have	AUX
inlawrev-3827	473	5	been	be	AUX
inlawrev-3827	473	6	undertaken	undertake	VERB
inlawrev-3827	473	7	for	for	ADP
inlawrev-3827	473	8	the	the	DET
inlawrev-3827	473	9	sole	sole	ADJ
inlawrev-3827	473	10	purpose	purpose	NOUN
inlawrev-3827	473	11	of	of	ADP
inlawrev-3827	473	12	tax	tax	NOUN
inlawrev-3827	473	13	avoidance	avoidance	NOUN
inlawrev-3827	473	14	have	have	AUX
inlawrev-3827	473	15	been	be	AUX
inlawrev-3827	473	16	disallowed	disallow	VERB
inlawrev-3827	473	17	under	under	ADP
inlawrev-3827	473	18	"	"	PUNCT
inlawrev-3827	473	19	economic	economic	ADJ
inlawrev-3827	473	20	substance	substance	NOUN
inlawrev-3827	473	21	doctrine	doctrine	NOUN
inlawrev-3827	473	22	.	.	PUNCT
inlawrev-3827	473	23	"^^^	"^^^	PUNCT
inlawrev-3827	474	1	the	the	DET
inlawrev-3827	474	2	state	state	NOUN
inlawrev-3827	474	3	will	will	AUX
inlawrev-3827	474	4	point	point	VERB
inlawrev-3827	474	5	out	out	ADP
inlawrev-3827	474	6	that	that	SCONJ
inlawrev-3827	474	7	purpose	purpose	NOUN
inlawrev-3827	474	8	of	of	ADP
inlawrev-3827	474	9	the	the	DET
inlawrev-3827	474	10	reit	reit	NOUN
inlawrev-3827	474	11	is	be	AUX
inlawrev-3827	474	12	to	to	PART
inlawrev-3827	474	13	allow	allow	VERB
inlawrev-3827	474	14	small	small	ADJ
inlawrev-3827	474	15	investors	investor	NOUN
inlawrev-3827	474	16	to	to	PART
inlawrev-3827	474	17	diversify	diversify	VERB
inlawrev-3827	474	18	;	;	PUNCT
inlawrev-3827	474	19	allowing	allow	VERB
inlawrev-3827	474	20	large	large	ADJ
inlawrev-3827	474	21	corporate	corporate	ADJ
inlawrev-3827	474	22	investors	investor	NOUN
inlawrev-3827	474	23	to	to	PART
inlawrev-3827	474	24	use	use	VERB
inlawrev-3827	474	25	a	a	DET
inlawrev-3827	474	26	reit	reit	NOUN
inlawrev-3827	474	27	to	to	PART
inlawrev-3827	474	28	shelter	shelter	VERB
inlawrev-3827	474	29	income	income	NOUN
inlawrev-3827	474	30	defeats	defeat	VERB
inlawrev-3827	474	31	the	the	DET
inlawrev-3827	474	32	purpose	purpose	NOUN
inlawrev-3827	474	33	for	for	ADP
inlawrev-3827	474	34	which	which	PRON
inlawrev-3827	474	35	these	these	DET
inlawrev-3827	474	36	entities	entity	NOUN
inlawrev-3827	474	37	were	be	AUX
inlawrev-3827	474	38	conceived	conceive	VERB
inlawrev-3827	474	39	.	.	PUNCT
inlawrev-3827	475	1	^^^	^^^	ADP
inlawrev-3827	475	2	financial	financial	ADJ
inlawrev-3827	475	3	institutions	institution	NOUN
inlawrev-3827	475	4	will	will	AUX
inlawrev-3827	475	5	have	have	VERB
inlawrev-3827	475	6	to	to	PART
inlawrev-3827	475	7	offer	offer	VERB
inlawrev-3827	475	8	a	a	DET
inlawrev-3827	475	9	valid	valid	ADJ
inlawrev-3827	475	10	business	business	NOUN
inlawrev-3827	475	11	purpose	purpose	NOUN
inlawrev-3827	475	12	for	for	SCONJ
inlawrev-3827	475	13	the	the	DET
inlawrev-3827	475	14	creation	creation	NOUN
inlawrev-3827	475	15	of	of	ADP
inlawrev-3827	475	16	the	the	DET
inlawrev-3827	475	17	reit	reit	NOUN
inlawrev-3827	475	18	to	to	PART
inlawrev-3827	475	19	avoid	avoid	VERB
inlawrev-3827	475	20	disallowance	disallowance	NOUN
inlawrev-3827	475	21	of	of	ADP
inlawrev-3827	475	22	the	the	DET
inlawrev-3827	475	23	dividend	dividend	NOUN
inlawrev-3827	475	24	deduction	deduction	NOUN
inlawrev-3827	475	25	.	.	PUNCT
inlawrev-3827	476	1	if	if	SCONJ
inlawrev-3827	476	2	a	a	DET
inlawrev-3827	476	3	financial	financial	ADJ
inlawrev-3827	476	4	institution	institution	NOUN
inlawrev-3827	476	5	can	can	AUX
inlawrev-3827	476	6	provide	provide	VERB
inlawrev-3827	476	7	a	a	DET
inlawrev-3827	476	8	valid	valid	ADJ
inlawrev-3827	476	9	business	business	NOUN
inlawrev-3827	476	10	purpose	purpose	NOUN
inlawrev-3827	476	11	for	for	ADP
inlawrev-3827	476	12	the	the	DET
inlawrev-3827	476	13	reit	reit	PROPN
inlawrev-3827	476	14	structure	structure	NOUN
inlawrev-3827	476	15	,	,	PUNCT
inlawrev-3827	476	16	the	the	DET
inlawrev-3827	476	17	state	state	NOUN
inlawrev-3827	476	18	will	will	AUX
inlawrev-3827	476	19	be	be	AUX
inlawrev-3827	476	20	forced	force	VERB
inlawrev-3827	476	21	to	to	PART
inlawrev-3827	476	22	resort	resort	VERB
inlawrev-3827	476	23	to	to	ADP
inlawrev-3827	476	24	the	the	DET
inlawrev-3827	476	25	use	use	NOUN
inlawrev-3827	476	26	of	of	ADP
inlawrev-3827	476	27	the	the	DET
inlawrev-3827	476	28	"	"	PUNCT
inlawrev-3827	476	29	fairly	fairly	ADV
inlawrev-3827	476	30	represents	represent	VERB
inlawrev-3827	476	31	"	"	PUNCT
inlawrev-3827	476	32	144	144	NUM
inlawrev-3827	476	33	.	.	PUNCT
inlawrev-3827	476	34	i.r.c	i.r.c	NOUN
inlawrev-3827	476	35	.	.	PUNCT
inlawrev-3827	477	1	§	§	PROPN
inlawrev-3827	477	2	857(b)(2)(b	857(b)(2)(b	PROPN
inlawrev-3827	477	3	)	)	PUNCT
inlawrev-3827	477	4	(	(	PUNCT
inlawrev-3827	477	5	2000	2000	NUM
inlawrev-3827	477	6	)	)	PUNCT
inlawrev-3827	477	7	.	.	PUNCT
inlawrev-3827	478	1	145	145	NUM
inlawrev-3827	478	2	.	.	PUNCT
inlawrev-3827	479	1	ind	ind	PROPN
inlawrev-3827	479	2	.	.	PUNCT
inlawrev-3827	480	1	code	code	PROPN
inlawrev-3827	480	2	§	§	PROPN
inlawrev-3827	480	3	6	6	NUM
inlawrev-3827	480	4	-	-	SYM
inlawrev-3827	480	5	5.5	5.5	NUM
inlawrev-3827	480	6	-	-	PUNCT
inlawrev-3827	480	7	3	3	NUM
inlawrev-3827	480	8	-	-	PUNCT
inlawrev-3827	480	9	8(5)(a	8(5)(a	NOUN
inlawrev-3827	480	10	)	)	PUNCT
inlawrev-3827	480	11	(	(	PUNCT
inlawrev-3827	480	12	2006	2006	NUM
inlawrev-3827	480	13	)	)	PUNCT
inlawrev-3827	480	14	.	.	PUNCT
inlawrev-3827	481	1	146	146	NUM
inlawrev-3827	481	2	.	.	PUNCT
inlawrev-3827	481	3	i.r.c	i.r.c	NOUN
inlawrev-3827	481	4	.	.	PUNCT
inlawrev-3827	482	1	§	§	PROPN
inlawrev-3827	482	2	243	243	NUM
inlawrev-3827	482	3	(	(	PUNCT
inlawrev-3827	482	4	2000	2000	NUM
inlawrev-3827	482	5	)	)	PUNCT
inlawrev-3827	482	6	.	.	PUNCT
inlawrev-3827	483	1	147	147	NUM
inlawrev-3827	483	2	.	.	PUNCT
inlawrev-3827	484	1	indiana	indiana	PROPN
inlawrev-3827	484	2	code	code	PROPN
inlawrev-3827	484	3	section	section	PROPN
inlawrev-3827	484	4	6	6	NUM
inlawrev-3827	484	5	-	-	SYM
inlawrev-3827	484	6	5.5	5.5	NUM
inlawrev-3827	484	7	-	-	PUNCT
inlawrev-3827	484	8	3	3	NUM
inlawrev-3827	484	9	-	-	PUNCT
inlawrev-3827	484	10	1(6	1(6	NUM
inlawrev-3827	484	11	)	)	PUNCT
inlawrev-3827	484	12	includes	include	VERB
inlawrev-3827	484	13	holding	hold	VERB
inlawrev-3827	484	14	mortgages	mortgage	NOUN
inlawrev-3827	484	15	secured	secure	VERB
inlawrev-3827	484	16	by	by	ADP
inlawrev-3827	484	17	real	real	ADJ
inlawrev-3827	484	18	property	property	NOUN
inlawrev-3827	484	19	in	in	ADP
inlawrev-3827	484	20	indiana	indiana	PROPN
inlawrev-3827	484	21	in	in	ADP
inlawrev-3827	484	22	the	the	DET
inlawrev-3827	484	23	definition	definition	NOUN
inlawrev-3827	484	24	of	of	ADP
inlawrev-3827	484	25	transacting	transact	VERB
inlawrev-3827	484	26	business	business	NOUN
inlawrev-3827	484	27	in	in	ADP
inlawrev-3827	484	28	indiana	indiana	PROPN
inlawrev-3827	484	29	.	.	PUNCT
inlawrev-3827	485	1	ind	ind	PROPN
inlawrev-3827	485	2	.	.	PUNCT
inlawrev-3827	486	1	code	code	PROPN
inlawrev-3827	486	2	§	§	PROPN
inlawrev-3827	486	3	6	6	NUM
inlawrev-3827	486	4	-	-	SYM
inlawrev-3827	486	5	5.5	5.5	NUM
inlawrev-3827	486	6	-	-	PUNCT
inlawrev-3827	486	7	3	3	NUM
inlawrev-3827	486	8	-	-	PUNCT
inlawrev-3827	486	9	1(6	1(6	NUM
inlawrev-3827	486	10	)	)	PUNCT
inlawrev-3827	486	11	(	(	PUNCT
inlawrev-3827	486	12	2006	2006	NUM
inlawrev-3827	486	13	)	)	PUNCT
inlawrev-3827	486	14	.	.	PUNCT
inlawrev-3827	487	1	indiana	indiana	PROPN
inlawrev-3827	487	2	code	code	PROPN
inlawrev-3827	487	3	section	section	NOUN
inlawrev-3827	487	4	6	6	NUM
inlawrev-3827	487	5	-	-	SYM
inlawrev-3827	487	6	5.51	5.51	NUM
inlawrev-3827	487	7	-	-	SYM
inlawrev-3827	487	8	1	1	NUM
inlawrev-3827	487	9	8(a	8(a	NUM
inlawrev-3827	487	10	)	)	PUNCT
inlawrev-3827	487	11	defines	define	VERB
inlawrev-3827	487	12	the	the	DET
inlawrev-3827	487	13	unitary	unitary	ADJ
inlawrev-3827	487	14	group	group	NOUN
inlawrev-3827	487	15	as	as	SCONJ
inlawrev-3827	487	16	all	all	DET
inlawrev-3827	487	17	members	member	NOUN
inlawrev-3827	487	18	ofthe	ofthe	VERB
inlawrev-3827	487	19	unitary	unitary	ADJ
inlawrev-3827	487	20	business	business	NOUN
inlawrev-3827	487	21	transacting	transact	VERB
inlawrev-3827	487	22	business	business	NOUN
inlawrev-3827	487	23	in	in	ADP
inlawrev-3827	487	24	indiana	indiana	PROPN
inlawrev-3827	487	25	without	without	ADP
inlawrev-3827	487	26	regard	regard	NOUN
inlawrev-3827	487	27	to	to	ADP
inlawrev-3827	487	28	the	the	DET
inlawrev-3827	487	29	classification	classification	NOUN
inlawrev-3827	487	30	of	of	ADP
inlawrev-3827	487	31	the	the	DET
inlawrev-3827	487	32	entity	entity	NOUN
inlawrev-3827	487	33	as	as	ADP
inlawrev-3827	487	34	a	a	DET
inlawrev-3827	487	35	corporation	corporation	NOUN
inlawrev-3827	487	36	or	or	CCONJ
inlawrev-3827	487	37	a	a	DET
inlawrev-3827	487	38	pass	pass	VERB
inlawrev-3827	487	39	-	-	PUNCT
inlawrev-3827	487	40	thru	thru	NOUN
inlawrev-3827	487	41	entity	entity	NOUN
inlawrev-3827	487	42	.	.	PUNCT
inlawrev-3827	488	1	i	i	PRON
inlawrev-3827	488	2	d.	d.	PROPN
inlawrev-3827	488	3	§	§	PROPN
inlawrev-3827	488	4	6	6	NUM
inlawrev-3827	488	5	-	-	SYM
inlawrev-3827	488	6	5.51	5.51	NUM
inlawrev-3827	488	7	-	-	SYM
inlawrev-3827	488	8	1	1	NUM
inlawrev-3827	488	9	8(a	8(a	NUM
inlawrev-3827	488	10	)	)	PUNCT
inlawrev-3827	488	11	.	.	PUNCT
inlawrev-3827	489	1	indiana	indiana	PROPN
inlawrev-3827	489	2	code	code	PROPN
inlawrev-3827	489	3	section	section	PROPN
inlawrev-3827	489	4	6	6	NUM
inlawrev-3827	489	5	-	-	SYM
inlawrev-3827	489	6	5.5	5.5	NUM
inlawrev-3827	489	7	-	-	PUNCT
inlawrev-3827	489	8	5	5	NUM
inlawrev-3827	489	9	-	-	SYM
inlawrev-3827	489	10	1	1	NUM
inlawrev-3827	489	11	requires	require	VERB
inlawrev-3827	489	12	all	all	DET
inlawrev-3827	489	13	members	member	NOUN
inlawrev-3827	489	14	of	of	ADP
inlawrev-3827	489	15	the	the	DET
inlawrev-3827	489	16	indiana	indiana	PROPN
inlawrev-3827	489	17	unitary	unitary	ADJ
inlawrev-3827	489	18	group	group	NOUN
inlawrev-3827	489	19	to	to	PART
inlawrev-3827	489	20	file	file	VERB
inlawrev-3827	489	21	one	one	NUM
inlawrev-3827	489	22	combine	combine	NOUN
inlawrev-3827	489	23	return	return	NOUN
inlawrev-3827	489	24	.	.	PUNCT
inlawrev-3827	490	1	i	i	PRON
inlawrev-3827	490	2	d.	d.	PROPN
inlawrev-3827	490	3	§	§	PROPN
inlawrev-3827	490	4	6	6	NUM
inlawrev-3827	490	5	-	-	SYM
inlawrev-3827	490	6	5.5	5.5	NUM
inlawrev-3827	490	7	-	-	PUNCT
inlawrev-3827	490	8	5	5	NUM
inlawrev-3827	490	9	-	-	SYM
inlawrev-3827	490	10	1	1	NUM
inlawrev-3827	490	11	.	.	NOUN
inlawrev-3827	490	12	148	148	NUM
inlawrev-3827	490	13	.	.	PUNCT
inlawrev-3827	491	1	shelter	shelter	NOUN
inlawrev-3827	491	2	symposium	symposium	NOUN
inlawrev-3827	491	3	,	,	PUNCT
inlawrev-3827	491	4	supra	supra	PROPN
inlawrev-3827	491	5	note	note	NOUN
inlawrev-3827	491	6	137	137	NUM
inlawrev-3827	491	7	.	.	PUNCT
inlawrev-3827	492	1	149	149	NUM
inlawrev-3827	492	2	.	.	PUNCT
inlawrev-3827	493	1	i	i	PRON
inlawrev-3827	493	2	d.	d.	PROPN
inlawrev-3827	493	3	150	150	NUM
inlawrev-3827	493	4	.	.	PUNCT
inlawrev-3827	494	1	peter	peter	PROPN
inlawrev-3827	494	2	j.	j.	PROPN
inlawrev-3827	494	3	connors	connors	PROPN
inlawrev-3827	494	4	et	et	PROPN
inlawrev-3827	494	5	al	al	PROPN
inlawrev-3827	494	6	.	.	PROPN
inlawrev-3827	494	7	,	,	PUNCT
inlawrev-3827	494	8	recent	recent	ADJ
inlawrev-3827	494	9	cases	case	NOUN
inlawrev-3827	494	10	involving	involve	VERB
inlawrev-3827	494	11	the	the	DET
inlawrev-3827	494	12	economic	economic	ADJ
inlawrev-3827	494	13	sham	sham	ADJ
inlawrev-3827	494	14	transaction	transaction	NOUN
inlawrev-3827	494	15	doctrine	doctrine	NOUN
inlawrev-3827	494	16	-	-	PUNCT
inlawrev-3827	494	17	or	or	CCONJ
inlawrev-3827	494	18	whatever	whatever	PRON
inlawrev-3827	494	19	they	they	PRON
inlawrev-3827	494	20	are	be	AUX
inlawrev-3827	494	21	calling	call	VERB
inlawrev-3827	494	22	it	it	PRON
inlawrev-3827	494	23	now	now	ADV
inlawrev-3827	494	24	,	,	PUNCT
inlawrev-3827	494	25	683	683	NUM
inlawrev-3827	494	26	tax	tax	NOUN
inlawrev-3827	494	27	&	&	CCONJ
inlawrev-3827	494	28	law	law	PROPN
inlawrev-3827	494	29	prac	prac	PROPN
inlawrev-3827	494	30	.	.	PROPN
inlawrev-3827	494	31	1261	1261	NUM
inlawrev-3827	494	32	,	,	PUNCT
inlawrev-3827	494	33	1269	1269	NUM
inlawrev-3827	494	34	-	-	SYM
inlawrev-3827	494	35	70	70	NUM
inlawrev-3827	494	36	(	(	PUNCT
inlawrev-3827	494	37	pli	pli	PROPN
inlawrev-3827	494	38	tax	tax	PROPN
inlawrev-3827	494	39	l.	l.	PROPN
inlawrev-3827	494	40	&	&	CCONJ
inlawrev-3827	494	41	est	est	PROPN
inlawrev-3827	494	42	.	.	PUNCT
inlawrev-3827	495	1	plan	plan	NOUN
inlawrev-3827	495	2	.	.	PUNCT
inlawrev-3827	496	1	course	course	NOUN
inlawrev-3827	496	2	,	,	PUNCT
inlawrev-3827	496	3	handbook	handbook	NOUN
inlawrev-3827	496	4	series	series	PROPN
inlawrev-3827	496	5	2004	2004	NUM
inlawrev-3827	496	6	)	)	PUNCT
inlawrev-3827	496	7	.	.	PUNCT
inlawrev-3827	497	1	connors	connor	NOUN
inlawrev-3827	497	2	's	's	PART
inlawrev-3827	497	3	survey	survey	NOUN
inlawrev-3827	497	4	of	of	ADP
inlawrev-3827	497	5	cases	case	NOUN
inlawrev-3827	497	6	finds	find	VERB
inlawrev-3827	497	7	that	that	SCONJ
inlawrev-3827	497	8	"	"	PUNCT
inlawrev-3827	497	9	if	if	SCONJ
inlawrev-3827	497	10	there	there	PRON
inlawrev-3827	497	11	is	be	VERB
inlawrev-3827	497	12	no	no	DET
inlawrev-3827	497	13	primary	primary	ADJ
inlawrev-3827	497	14	business	business	NOUN
inlawrev-3827	497	15	purpose	purpose	NOUN
inlawrev-3827	497	16	for	for	ADP
inlawrev-3827	497	17	a	a	DET
inlawrev-3827	497	18	transaction	transaction	NOUN
inlawrev-3827	497	19	,	,	PUNCT
inlawrev-3827	497	20	the	the	DET
inlawrev-3827	497	21	courts	court	NOUN
inlawrev-3827	497	22	have	have	AUX
inlawrev-3827	497	23	been	be	AUX
inlawrev-3827	497	24	reluctant	reluctant	ADJ
inlawrev-3827	497	25	to	to	PART
inlawrev-3827	497	26	respect	respect	VERB
inlawrev-3827	497	27	the	the	DET
inlawrev-3827	497	28	transaction	transaction	NOUN
inlawrev-3827	497	29	for	for	ADP
inlawrev-3827	497	30	tax	tax	NOUN
inlawrev-3827	497	31	purposes	purpose	NOUN
inlawrev-3827	497	32	.	.	PUNCT
inlawrev-3827	497	33	"	"	PUNCT
inlawrev-3827	498	1	i	i	PRON
inlawrev-3827	498	2	d.	d.	PROPN
inlawrev-3827	498	3	151	151	NUM
inlawrev-3827	498	4	.	.	PUNCT
inlawrev-3827	498	5	shelter	shelter	NOUN
inlawrev-3827	498	6	symposium	symposium	NOUN
inlawrev-3827	498	7	,	,	PUNCT
inlawrev-3827	498	8	supra	supra	PROPN
inlawrev-3827	498	9	note	note	NOUN
inlawrev-3827	498	10	137	137	NUM
inlawrev-3827	498	11	.	.	PUNCT
inlawrev-3827	499	1	602	602	NUM
inlawrev-3827	499	2	indiana	indiana	PROPN
inlawrev-3827	499	3	law	law	PROPN
inlawrev-3827	499	4	review	review	NOUN
inlawrev-3827	500	1	[	[	X
inlawrev-3827	500	2	vol	vol	NOUN
inlawrev-3827	500	3	.	.	NOUN
inlawrev-3827	500	4	40:585	40:585	NUM
inlawrev-3827	501	1	language	language	NOUN
inlawrev-3827	501	2	included	include	VERB
inlawrev-3827	501	3	in	in	ADP
inlawrev-3827	501	4	the	the	DET
inlawrev-3827	501	5	statute	statute	NOUN
inlawrev-3827	501	6	to	to	PART
inlawrev-3827	501	7	recapture	recapture	VERB
inlawrev-3827	501	8	the	the	DET
inlawrev-3827	501	9	income	income	NOUN
inlawrev-3827	501	10	.	.	PUNCT
inlawrev-3827	502	1	the	the	DET
inlawrev-3827	502	2	statute	statute	NOUN
inlawrev-3827	502	3	includes	include	VERB
inlawrev-3827	502	4	a	a	DET
inlawrev-3827	502	5	catch	catch	NOUN
inlawrev-3827	502	6	all	all	DET
inlawrev-3827	502	7	provision	provision	NOUN
inlawrev-3827	502	8	that	that	PRON
inlawrev-3827	502	9	allows	allow	VERB
inlawrev-3827	502	10	reallocation	reallocation	NOUN
inlawrev-3827	502	11	of	of	ADP
inlawrev-3827	502	12	tax	tax	NOUN
inlawrev-3827	502	13	items	item	NOUN
inlawrev-3827	502	14	between	between	ADP
inlawrev-3827	502	15	members	member	NOUN
inlawrev-3827	502	16	of	of	ADP
inlawrev-3827	502	17	the	the	DET
inlawrev-3827	502	18	unitary	unitary	ADJ
inlawrev-3827	502	19	group	group	NOUN
inlawrev-3827	502	20	if	if	SCONJ
inlawrev-3827	502	21	the	the	DET
inlawrev-3827	502	22	use	use	NOUN
inlawrev-3827	502	23	of	of	ADP
inlawrev-3827	502	24	the	the	DET
inlawrev-3827	502	25	provisions	provision	NOUN
inlawrev-3827	502	26	provided	provide	VERB
inlawrev-3827	502	27	under	under	ADP
inlawrev-3827	502	28	the	the	DET
inlawrev-3827	502	29	statute	statute	NOUN
inlawrev-3827	502	30	do	do	AUX
inlawrev-3827	502	31	not	not	PART
inlawrev-3827	502	32	fairly	fairly	ADV
inlawrev-3827	502	33	represent	represent	VERB
inlawrev-3827	502	34	the	the	DET
inlawrev-3827	502	35	income	income	NOUN
inlawrev-3827	502	36	derived	derive	VERB
inlawrev-3827	502	37	from	from	ADP
inlawrev-3827	502	38	indiana	indiana	PROPN
inlawrev-3827	502	39	sources	source	NOUN
inlawrev-3827	502	40	.	.	PUNCT
inlawrev-3827	503	1	^^^	^^^	ADP
inlawrev-3827	503	2	the	the	DET
inlawrev-3827	503	3	state	state	NOUN
inlawrev-3827	503	4	will	will	AUX
inlawrev-3827	503	5	need	need	VERB
inlawrev-3827	503	6	to	to	PART
inlawrev-3827	503	7	successfully	successfully	ADV
inlawrev-3827	503	8	argue	argue	VERB
inlawrev-3827	503	9	that	that	SCONJ
inlawrev-3827	503	10	the	the	DET
inlawrev-3827	503	11	holding	hold	VERB
inlawrev-3827	503	12	company	company	NOUN
inlawrev-3827	503	13	's	's	PART
inlawrev-3827	503	14	dividend	dividend	NOUN
inlawrev-3827	503	15	must	must	AUX
inlawrev-3827	503	16	be	be	AUX
inlawrev-3827	503	17	reallocated	reallocate	VERB
inlawrev-3827	503	18	to	to	ADP
inlawrev-3827	503	19	the	the	DET
inlawrev-3827	503	20	financial	financial	ADJ
inlawrev-3827	503	21	institution	institution	NOUN
inlawrev-3827	503	22	parent	parent	NOUN
inlawrev-3827	503	23	to	to	PART
inlawrev-3827	503	24	fairly	fairly	ADV
inlawrev-3827	503	25	represent	represent	VERB
inlawrev-3827	503	26	income	income	NOUN
inlawrev-3827	503	27	from	from	ADP
inlawrev-3827	503	28	indiana	indiana	PROPN
inlawrev-3827	503	29	sources	source	NOUN
inlawrev-3827	503	30	.	.	PUNCT
inlawrev-3827	504	1	financial	financial	ADJ
inlawrev-3827	504	2	institutions	institution	NOUN
inlawrev-3827	504	3	will	will	AUX
inlawrev-3827	504	4	contend	contend	VERB
inlawrev-3827	504	5	that	that	SCONJ
inlawrev-3827	504	6	the	the	DET
inlawrev-3827	504	7	holding	hold	VERB
inlawrev-3827	504	8	company	company	NOUN
inlawrev-3827	504	9	's	's	PART
inlawrev-3827	504	10	income	income	NOUN
inlawrev-3827	504	11	was	be	AUX
inlawrev-3827	504	12	explicitly	explicitly	ADV
inlawrev-3827	504	13	excluded	exclude	VERB
inlawrev-3827	504	14	from	from	ADP
inlawrev-3827	504	15	taxation	taxation	NOUN
inlawrev-3827	504	16	under	under	ADP
inlawrev-3827	504	17	the	the	DET
inlawrev-3827	504	18	statute	statute	NOUN
inlawrev-3827	504	19	and	and	CCONJ
inlawrev-3827	504	20	that	that	SCONJ
inlawrev-3827	504	21	requiring	require	VERB
inlawrev-3827	504	22	its	its	PRON
inlawrev-3827	504	23	inclusion	inclusion	NOUN
inlawrev-3827	504	24	is	be	AUX
inlawrev-3827	504	25	contrary	contrary	ADJ
inlawrev-3827	504	26	to	to	ADP
inlawrev-3827	504	27	the	the	DET
inlawrev-3827	504	28	intent	intent	NOUN
inlawrev-3827	504	29	of	of	ADP
inlawrev-3827	504	30	the	the	DET
inlawrev-3827	504	31	legislature	legislature	NOUN
inlawrev-3827	504	32	.	.	PUNCT
inlawrev-3827	505	1	if	if	SCONJ
inlawrev-3827	505	2	a	a	DET
inlawrev-3827	505	3	court	court	NOUN
inlawrev-3827	505	4	is	be	AUX
inlawrev-3827	505	5	not	not	PART
inlawrev-3827	505	6	willing	willing	ADJ
inlawrev-3827	505	7	to	to	PART
inlawrev-3827	505	8	disallow	disallow	VERB
inlawrev-3827	505	9	the	the	DET
inlawrev-3827	505	10	reit	reit	NOUN
inlawrev-3827	505	11	structure	structure	NOUN
inlawrev-3827	505	12	for	for	ADP
inlawrev-3827	505	13	lack	lack	NOUN
inlawrev-3827	505	14	of	of	ADP
inlawrev-3827	505	15	economic	economic	ADJ
inlawrev-3827	505	16	substance	substance	NOUN
inlawrev-3827	505	17	,	,	PUNCT
inlawrev-3827	505	18	it	it	PRON
inlawrev-3827	505	19	is	be	AUX
inlawrev-3827	505	20	unlikely	unlikely	ADJ
inlawrev-3827	505	21	it	it	PRON
inlawrev-3827	505	22	will	will	AUX
inlawrev-3827	505	23	allow	allow	VERB
inlawrev-3827	505	24	effectively	effectively	ADV
inlawrev-3827	505	25	the	the	DET
inlawrev-3827	505	26	same	same	ADJ
inlawrev-3827	505	27	outcome	outcome	NOUN
inlawrev-3827	505	28	using	use	VERB
inlawrev-3827	505	29	the	the	DET
inlawrev-3827	505	30	"	"	PUNCT
inlawrev-3827	505	31	fairly	fairly	ADV
inlawrev-3827	505	32	represents	represent	VERB
inlawrev-3827	505	33	"	"	PUNCT
inlawrev-3827	505	34	approach	approach	NOUN
inlawrev-3827	505	35	,	,	PUNCT
inlawrev-3827	505	36	particularly	particularly	ADV
inlawrev-3827	505	37	when	when	SCONJ
inlawrev-3827	505	38	the	the	DET
inlawrev-3827	505	39	holding	hold	VERB
inlawrev-3827	505	40	company	company	NOUN
inlawrev-3827	505	41	is	be	AUX
inlawrev-3827	505	42	not	not	PART
inlawrev-3827	505	43	includible	includible	ADJ
inlawrev-3827	505	44	as	as	ADP
inlawrev-3827	505	45	a	a	DET
inlawrev-3827	505	46	member	member	NOUN
inlawrev-3827	505	47	of	of	ADP
inlawrev-3827	505	48	the	the	DET
inlawrev-3827	505	49	indiana	indiana	PROPN
inlawrev-3827	505	50	unitary	unitary	ADJ
inlawrev-3827	505	51	group	group	NOUN
inlawrev-3827	505	52	.	.	PUNCT
inlawrev-3827	506	1	b.	b.	PROPN
inlawrev-3827	506	2	ric	ric	PROPN
inlawrev-3827	506	3	a	a	DET
inlawrev-3827	506	4	ric	ric	PROPN
inlawrev-3827	506	5	is	be	AUX
inlawrev-3827	506	6	an	an	DET
inlawrev-3827	506	7	investment	investment	NOUN
inlawrev-3827	506	8	company	company	NOUN
inlawrev-3827	506	9	that	that	PRON
inlawrev-3827	506	10	invests	invest	VERB
inlawrev-3827	506	11	or	or	CCONJ
inlawrev-3827	506	12	trades	trade	NOUN
inlawrev-3827	506	13	in	in	ADP
inlawrev-3827	506	14	securities	security	NOUN
inlawrev-3827	506	15	.	.	PUNCT
inlawrev-3827	507	1	^^^	^^^	NOUN
inlawrev-3827	507	2	a	a	DET
inlawrev-3827	507	3	ric	ric	PROPN
inlawrev-3827	507	4	is	be	AUX
inlawrev-3827	507	5	special	special	ADJ
inlawrev-3827	507	6	purpose	purpose	NOUN
inlawrev-3827	507	7	pass	pass	VERB
inlawrev-3827	507	8	-	-	PUNCT
inlawrev-3827	507	9	thru	thru	NOUN
inlawrev-3827	507	10	entity	entity	NOUN
inlawrev-3827	507	11	that	that	PRON
inlawrev-3827	507	12	allows	allow	VERB
inlawrev-3827	507	13	for	for	SCONJ
inlawrev-3827	507	14	small	small	ADJ
inlawrev-3827	507	15	investors	investor	NOUN
inlawrev-3827	507	16	to	to	PART
inlawrev-3827	507	17	pool	pool	VERB
inlawrev-3827	507	18	their	their	PRON
inlawrev-3827	507	19	funds	fund	NOUN
inlawrev-3827	507	20	to	to	PART
inlawrev-3827	507	21	obtain	obtain	VERB
inlawrev-3827	507	22	diversification	diversification	NOUN
inlawrev-3827	507	23	and	and	CCONJ
inlawrev-3827	507	24	skilled	skilled	ADJ
inlawrev-3827	507	25	portfolio	portfolio	NOUN
inlawrev-3827	507	26	management	management	NOUN
inlawrev-3827	507	27	.	.	PUNCT
inlawrev-3827	508	1	^^"^	^^"^	VERB
inlawrev-3827	508	2	an	an	DET
inlawrev-3827	508	3	entity	entity	NOUN
inlawrev-3827	508	4	is	be	AUX
inlawrev-3827	508	5	required	require	VERB
inlawrev-3827	508	6	to	to	PART
inlawrev-3827	508	7	have	have	VERB
inlawrev-3827	508	8	at	at	ADV
inlawrev-3827	508	9	least	least	ADV
inlawrev-3827	508	10	one	one	NUM
inlawrev-3827	508	11	hundred	hundred	NUM
inlawrev-3827	508	12	(	(	PUNCT
inlawrev-3827	508	13	100	100	NUM
inlawrev-3827	508	14	)	)	PUNCT
inlawrev-3827	508	15	shareholders	shareholder	NOUN
inlawrev-3827	508	16	and	and	CCONJ
inlawrev-3827	508	17	an	an	DET
inlawrev-3827	508	18	intent	intent	NOUN
inlawrev-3827	508	19	to	to	PART
inlawrev-3827	508	20	make	make	VERB
inlawrev-3827	508	21	a	a	DET
inlawrev-3827	508	22	public	public	ADJ
inlawrev-3827	508	23	offering	offering	NOUN
inlawrev-3827	508	24	to	to	PART
inlawrev-3827	508	25	quahfy	quahfy	VERB
inlawrev-3827	508	26	as	as	ADP
inlawrev-3827	508	27	a	a	DET
inlawrev-3827	508	28	ric.^^^	ric.^^^	NOUN
inlawrev-3827	508	29	in	in	ADP
inlawrev-3827	508	30	addition	addition	NOUN
inlawrev-3827	508	31	,	,	PUNCT
inlawrev-3827	508	32	a	a	DET
inlawrev-3827	508	33	ric	ric	PROPN
inlawrev-3827	508	34	must	must	AUX
inlawrev-3827	508	35	be	be	AUX
inlawrev-3827	508	36	listed	list	VERB
inlawrev-3827	508	37	with	with	ADP
inlawrev-3827	508	38	the	the	DET
inlawrev-3827	508	39	securities	securities	PROPN
inlawrev-3827	508	40	and	and	CCONJ
inlawrev-3827	508	41	exchange	exchange	PROPN
inlawrev-3827	508	42	commission	commission	PROPN
inlawrev-3827	508	43	(	(	PUNCT
inlawrev-3827	508	44	sec	sec	PROPN
inlawrev-3827	508	45	)	)	PUNCT
inlawrev-3827	508	46	under	under	ADP
inlawrev-3827	508	47	the	the	DET
inlawrev-3827	508	48	investment	investment	NOUN
inlawrev-3827	508	49	company	company	NOUN
inlawrev-3827	508	50	act	act	NOUN
inlawrev-3827	508	51	of	of	ADP
inlawrev-3827	508	52	1940.^^^	1940.^^^	NUM
inlawrev-3827	508	53	in	in	ADP
inlawrev-3827	508	54	its	its	PRON
inlawrev-3827	508	55	most	most	ADV
inlawrev-3827	508	56	common	common	ADJ
inlawrev-3827	508	57	form	form	NOUN
inlawrev-3827	508	58	,	,	PUNCT
inlawrev-3827	508	59	a	a	DET
inlawrev-3827	508	60	ric	ric	PROPN
inlawrev-3827	508	61	is	be	AUX
inlawrev-3827	508	62	used	use	VERB
inlawrev-3827	508	63	to	to	PART
inlawrev-3827	508	64	facilitate	facilitate	VERB
inlawrev-3827	508	65	mutual	mutual	ADJ
inlawrev-3827	508	66	funds	fund	NOUN
inlawrev-3827	508	67	.	.	PUNCT
inlawrev-3827	509	1	^^^	^^^	PUNCT
inlawrev-3827	509	2	like	like	ADP
inlawrev-3827	509	3	a	a	DET
inlawrev-3827	509	4	reit	reit	NOUN
inlawrev-3827	509	5	,	,	PUNCT
inlawrev-3827	509	6	the	the	DET
inlawrev-3827	509	7	dividends	dividend	NOUN
inlawrev-3827	509	8	paid	pay	VERB
inlawrev-3827	509	9	to	to	ADP
inlawrev-3827	509	10	shareholders	shareholder	NOUN
inlawrev-3827	509	11	by	by	ADP
inlawrev-3827	509	12	a	a	DET
inlawrev-3827	509	13	ric	ric	PROPN
inlawrev-3827	509	14	are	be	AUX
inlawrev-3827	509	15	deductible	deductible	ADJ
inlawrev-3827	509	16	in	in	ADP
inlawrev-3827	509	17	determining	determine	VERB
inlawrev-3827	509	18	the	the	DET
inlawrev-3827	509	19	ric	ric	NOUN
inlawrev-3827	509	20	's	's	PART
inlawrev-3827	509	21	taxable	taxable	ADJ
inlawrev-3827	509	22	income	income	NOUN
inlawrev-3827	509	23	.	.	PUNCT
inlawrev-3827	510	1	^^^	^^^	ADP
inlawrev-3827	510	2	financial	financial	ADJ
inlawrev-3827	510	3	institutions	institution	NOUN
inlawrev-3827	510	4	can	can	AUX
inlawrev-3827	510	5	form	form	VERB
inlawrev-3827	510	6	a	a	DET
inlawrev-3827	510	7	ric	ric	NOUN
inlawrev-3827	510	8	held	hold	VERB
inlawrev-3827	510	9	by	by	ADP
inlawrev-3827	510	10	a	a	DET
inlawrev-3827	510	11	subsidiary	subsidiary	NOUN
inlawrev-3827	510	12	holding	hold	VERB
inlawrev-3827	510	13	corporation	corporation	NOUN
inlawrev-3827	510	14	to	to	PART
inlawrev-3827	510	15	hold	hold	VERB
inlawrev-3827	510	16	their	their	PRON
inlawrev-3827	510	17	investment	investment	NOUN
inlawrev-3827	510	18	portfolios	portfolio	NOUN
inlawrev-3827	510	19	.	.	PUNCT
inlawrev-3827	511	1	the	the	DET
inlawrev-3827	511	2	interest	interest	NOUN
inlawrev-3827	511	3	,	,	PUNCT
inlawrev-3827	511	4	dividends	dividend	NOUN
inlawrev-3827	511	5	and	and	CCONJ
inlawrev-3827	511	6	other	other	ADJ
inlawrev-3827	511	7	gains	gain	NOUN
inlawrev-3827	511	8	earned	earn	VERB
inlawrev-3827	511	9	by	by	ADP
inlawrev-3827	511	10	the	the	DET
inlawrev-3827	511	11	ric	ric	PROPN
inlawrev-3827	511	12	are	be	AUX
inlawrev-3827	511	13	passed	pass	VERB
inlawrev-3827	511	14	to	to	ADP
inlawrev-3827	511	15	the	the	DET
inlawrev-3827	511	16	holding	hold	VERB
inlawrev-3827	511	17	company	company	NOUN
inlawrev-3827	511	18	as	as	ADP
inlawrev-3827	511	19	a	a	DET
inlawrev-3827	511	20	dividend	dividend	NOUN
inlawrev-3827	511	21	,	,	PUNCT
inlawrev-3827	511	22	which	which	PRON
inlawrev-3827	511	23	is	be	AUX
inlawrev-3827	511	24	deducted	deduct	VERB
inlawrev-3827	511	25	from	from	ADP
inlawrev-3827	511	26	the	the	DET
inlawrev-3827	511	27	net	net	ADJ
inlawrev-3827	511	28	income	income	NOUN
inlawrev-3827	511	29	of	of	ADP
inlawrev-3827	511	30	the	the	DET
inlawrev-3827	511	31	ric	ric	PROPN
inlawrev-3827	511	32	,	,	PUNCT
inlawrev-3827	511	33	reducing	reduce	VERB
inlawrev-3827	511	34	the	the	DET
inlawrev-3827	511	35	ric	ric	PROPN
inlawrev-3827	511	36	's	's	PART
inlawrev-3827	511	37	net	net	ADJ
inlawrev-3827	511	38	income	income	NOUN
inlawrev-3827	511	39	to	to	ADP
inlawrev-3827	511	40	zero.^^^	zero.^^^	PROPN
inlawrev-3827	511	41	the	the	DET
inlawrev-3827	511	42	holding	hold	VERB
inlawrev-3827	511	43	company	company	NOUN
inlawrev-3827	511	44	receiving	receive	VERB
inlawrev-3827	511	45	the	the	DET
inlawrev-3827	511	46	ric	ric	PROPN
inlawrev-3827	511	47	dividend	dividend	NOUN
inlawrev-3827	511	48	is	be	AUX
inlawrev-3827	511	49	not	not	PART
inlawrev-3827	511	50	subject	subject	ADJ
inlawrev-3827	511	51	to	to	ADP
inlawrev-3827	511	52	the	the	DET
inlawrev-3827	511	53	financial	financial	ADJ
inlawrev-3827	511	54	institutions	institution	NOUN
inlawrev-3827	511	55	tax	tax	NOUN
inlawrev-3827	511	56	because	because	SCONJ
inlawrev-3827	511	57	it	it	PRON
inlawrev-3827	511	58	is	be	AUX
inlawrev-3827	511	59	not	not	PART
inlawrev-3827	511	60	conducting	conduct	VERB
inlawrev-3827	511	61	the	the	DET
inlawrev-3827	511	62	business	business	NOUN
inlawrev-3827	511	63	of	of	ADP
inlawrev-3827	511	64	a	a	DET
inlawrev-3827	511	65	financial	financial	ADJ
inlawrev-3827	511	66	institution	institution	NOUN
inlawrev-3827	511	67	in	in	ADP
inlawrev-3827	511	68	indiana	indiana	PROPN
inlawrev-3827	511	69	.	.	PUNCT
inlawrev-3827	511	70	^^	^^	PUNCT
inlawrev-3827	512	1	°	°	PROPN
inlawrev-3827	512	2	the	the	DET
inlawrev-3827	512	3	holding	hold	VERB
inlawrev-3827	512	4	company	company	NOUN
inlawrev-3827	512	5	remits	remit	VERB
inlawrev-3827	512	6	the	the	DET
inlawrev-3827	512	7	dividend	dividend	NOUN
inlawrev-3827	512	8	to	to	ADP
inlawrev-3827	512	9	the	the	DET
inlawrev-3827	512	10	parent	parent	NOUN
inlawrev-3827	512	11	financial	financial	ADJ
inlawrev-3827	512	12	corporation	corporation	NOUN
inlawrev-3827	512	13	.	.	PUNCT
inlawrev-3827	513	1	the	the	DET
inlawrev-3827	513	2	holding	hold	VERB
inlawrev-3827	513	3	company	company	NOUN
inlawrev-3827	513	4	dividend	dividend	NOUN
inlawrev-3827	513	5	is	be	AUX
inlawrev-3827	513	6	included	include	VERB
inlawrev-3827	513	7	in	in	ADP
inlawrev-3827	513	8	the	the	DET
inlawrev-3827	513	9	parent	parent	NOUN
inlawrev-3827	513	10	financial	financial	ADJ
inlawrev-3827	513	11	institution	institution	NOUN
inlawrev-3827	513	12	's	's	PART
inlawrev-3827	513	13	income	income	NOUN
inlawrev-3827	513	14	,	,	PUNCT
inlawrev-3827	513	15	however	however	ADV
inlawrev-3827	513	16	,	,	PUNCT
inlawrev-3827	513	17	the	the	DET
inlawrev-3827	513	18	parent	parent	NOUN
inlawrev-3827	513	19	eliminates	eliminate	VERB
inlawrev-3827	513	20	the	the	DET
inlawrev-3827	513	21	dividend	dividend	NOUN
inlawrev-3827	513	22	from	from	ADP
inlawrev-3827	513	23	152	152	NUM
inlawrev-3827	513	24	.	.	PUNCT
inlawrev-3827	514	1	indiana	indiana	PROPN
inlawrev-3827	514	2	code	code	PROPN
inlawrev-3827	514	3	section	section	PROPN
inlawrev-3827	514	4	6	6	NUM
inlawrev-3827	514	5	-	-	SYM
inlawrev-3827	514	6	5.5	5.5	NUM
inlawrev-3827	514	7	-	-	PUNCT
inlawrev-3827	514	8	51(b	51(b	NUM
inlawrev-3827	514	9	)	)	PUNCT
inlawrev-3827	514	10	allows	allow	VERB
inlawrev-3827	514	11	the	the	DET
inlawrev-3827	514	12	department	department	NOUN
inlawrev-3827	514	13	of	of	ADP
inlawrev-3827	514	14	revenue	revenue	NOUN
inlawrev-3827	514	15	to	to	PART
inlawrev-3827	514	16	reallocate	reallocate	VERB
inlawrev-3827	514	17	tax	tax	NOUN
inlawrev-3827	514	18	items	item	NOUN
inlawrev-3827	514	19	between	between	ADP
inlawrev-3827	514	20	a	a	DET
inlawrev-3827	514	21	taxpayer	taxpayer	NOUN
inlawrev-3827	514	22	and	and	CCONJ
inlawrev-3827	514	23	a	a	DET
inlawrev-3827	514	24	member	member	NOUN
inlawrev-3827	514	25	of	of	ADP
inlawrev-3827	514	26	the	the	DET
inlawrev-3827	514	27	unitary	unitary	ADJ
inlawrev-3827	514	28	group	group	NOUN
inlawrev-3827	514	29	if	if	SCONJ
inlawrev-3827	514	30	the	the	DET
inlawrev-3827	514	31	result	result	NOUN
inlawrev-3827	514	32	of	of	ADP
inlawrev-3827	514	33	applying	apply	VERB
inlawrev-3827	514	34	the	the	DET
inlawrev-3827	514	35	statute	statute	NOUN
inlawrev-3827	514	36	does	do	AUX
inlawrev-3827	514	37	not	not	PART
inlawrev-3827	514	38	fairly	fairly	ADV
inlawrev-3827	514	39	represent	represent	VERB
inlawrev-3827	514	40	the	the	DET
inlawrev-3827	514	41	taxpayer	taxpayer	NOUN
inlawrev-3827	514	42	's	's	PART
inlawrev-3827	514	43	income	income	NOUN
inlawrev-3827	514	44	within	within	ADP
inlawrev-3827	514	45	indiana	indiana	PROPN
inlawrev-3827	514	46	.	.	PUNCT
inlawrev-3827	515	1	ind	ind	PROPN
inlawrev-3827	515	2	.	.	PUNCT
inlawrev-3827	516	1	code	code	PROPN
inlawrev-3827	516	2	§	§	PROPN
inlawrev-3827	516	3	6	6	NUM
inlawrev-3827	516	4	-	-	PUNCT
inlawrev-3827	516	5	5.51(b	5.51(b	NOUN
inlawrev-3827	516	6	)	)	PUNCT
inlawrev-3827	516	7	(	(	PUNCT
inlawrev-3827	516	8	2006	2006	NUM
inlawrev-3827	516	9	)	)	PUNCT
inlawrev-3827	516	10	.	.	PUNCT
inlawrev-3827	517	1	153	153	NUM
inlawrev-3827	517	2	.	.	PUNCT
inlawrev-3827	517	3	shelter	shelter	NOUN
inlawrev-3827	517	4	symposium	symposium	NOUN
inlawrev-3827	517	5	,	,	PUNCT
inlawrev-3827	517	6	supra	supra	PROPN
inlawrev-3827	517	7	note	note	NOUN
inlawrev-3827	517	8	137	137	NUM
inlawrev-3827	517	9	.	.	PUNCT
inlawrev-3827	518	1	154	154	NUM
inlawrev-3827	518	2	.	.	PUNCT
inlawrev-3827	519	1	i	i	PRON
inlawrev-3827	519	2	d.	d.	PROPN
inlawrev-3827	519	3	155	155	NUM
inlawrev-3827	519	4	.	.	PUNCT
inlawrev-3827	520	1	investment	investment	NOUN
inlawrev-3827	520	2	company	company	PROPN
inlawrev-3827	520	3	act	act	NOUN
inlawrev-3827	520	4	of	of	ADP
inlawrev-3827	520	5	1940	1940	NUM
inlawrev-3827	520	6	,	,	PUNCT
inlawrev-3827	520	7	15	15	NUM
inlawrev-3827	520	8	u.s.c	u.s.c	NOUN
inlawrev-3827	520	9	.	.	PUNCT
inlawrev-3827	521	1	§	§	PROPN
inlawrev-3827	521	2	80	80	NUM
inlawrev-3827	521	3	(	(	PUNCT
inlawrev-3827	521	4	2000	2000	NUM
inlawrev-3827	521	5	)	)	PUNCT
inlawrev-3827	521	6	.	.	PUNCT
inlawrev-3827	522	1	156	156	NUM
inlawrev-3827	522	2	.	.	PUNCT
inlawrev-3827	523	1	i	i	PRON
inlawrev-3827	523	2	d.	d.	PROPN
inlawrev-3827	523	3	§	§	PROPN
inlawrev-3827	523	4	§	§	PROPN
inlawrev-3827	523	5	80a	80a	NOUN
inlawrev-3827	523	6	-	-	PUNCT
inlawrev-3827	523	7	l-80b-2	l-80b-2	NOUN
inlawrev-3827	523	8	;	;	PUNCT
inlawrev-3827	523	9	i.r.c	i.r.c	NOUN
inlawrev-3827	523	10	.	.	PUNCT
inlawrev-3827	524	1	§	§	PROPN
inlawrev-3827	524	2	851(a)(1	851(a)(1	NUM
inlawrev-3827	524	3	)	)	PUNCT
inlawrev-3827	524	4	(	(	PUNCT
inlawrev-3827	524	5	2004	2004	NUM
inlawrev-3827	524	6	)	)	PUNCT
inlawrev-3827	524	7	.	.	PUNCT
inlawrev-3827	525	1	157	157	NUM
inlawrev-3827	525	2	.	.	PUNCT
inlawrev-3827	525	3	shelter	shelter	NOUN
inlawrev-3827	525	4	symposium	symposium	NOUN
inlawrev-3827	525	5	,	,	PUNCT
inlawrev-3827	525	6	supra	supra	PROPN
inlawrev-3827	525	7	note	note	NOUN
inlawrev-3827	525	8	137	137	NUM
inlawrev-3827	525	9	.	.	PUNCT
inlawrev-3827	526	1	158	158	NUM
inlawrev-3827	526	2	.	.	PUNCT
inlawrev-3827	526	3	i.r.c	i.r.c	NOUN
inlawrev-3827	526	4	.	.	PUNCT
inlawrev-3827	527	1	§	§	PROPN
inlawrev-3827	527	2	852(b)(2)(d	852(b)(2)(d	NUM
inlawrev-3827	527	3	)	)	PUNCT
inlawrev-3827	527	4	(	(	PUNCT
inlawrev-3827	527	5	2000	2000	NUM
inlawrev-3827	527	6	)	)	PUNCT
inlawrev-3827	527	7	.	.	PUNCT
inlawrev-3827	528	1	159	159	NUM
inlawrev-3827	528	2	.	.	PUNCT
inlawrev-3827	529	1	i	i	PRON
inlawrev-3827	529	2	d.	d.	PROPN
inlawrev-3827	529	3	§	§	PROPN
inlawrev-3827	529	4	851(a)(1	851(a)(1	PROPN
inlawrev-3827	529	5	)	)	PUNCT
inlawrev-3827	529	6	.	.	PUNCT
inlawrev-3827	530	1	160	160	NUM
inlawrev-3827	530	2	.	.	PUNCT
inlawrev-3827	530	3	ihfd	ihfd	PROPN
inlawrev-3827	530	4	.	.	PUNCT
inlawrev-3827	531	1	code	code	PROPN
inlawrev-3827	531	2	§	§	PROPN
inlawrev-3827	531	3	6	6	NUM
inlawrev-3827	531	4	-	-	SYM
inlawrev-3827	531	5	5.5	5.5	NUM
inlawrev-3827	531	6	-	-	PUNCT
inlawrev-3827	531	7	3	3	NUM
inlawrev-3827	531	8	-	-	SYM
inlawrev-3827	531	9	1	1	NUM
inlawrev-3827	531	10	(	(	PUNCT
inlawrev-3827	531	11	2006	2006	NUM
inlawrev-3827	531	12	)	)	PUNCT
inlawrev-3827	531	13	.	.	PUNCT
inlawrev-3827	532	1	2007	2007	NUM
inlawrev-3827	532	2	]	]	PUNCT
inlawrev-3827	532	3	has	have	VERB
inlawrev-3827	532	4	the	the	DET
inlawrev-3827	532	5	unitary	unitary	ADJ
inlawrev-3827	532	6	principle	principle	NOUN
inlawrev-3827	532	7	been	be	AUX
inlawrev-3827	532	8	abandoned	abandon	VERB
inlawrev-3827	532	9	?	?	PUNCT
inlawrev-3827	533	1	603	603	NUM
inlawrev-3827	533	2	its	its	PRON
inlawrev-3827	533	3	net	net	ADJ
inlawrev-3827	533	4	income	income	NOUN
inlawrev-3827	533	5	utilizing	utilize	VERB
inlawrev-3827	533	6	the	the	DET
inlawrev-3827	533	7	deduction	deduction	NOUN
inlawrev-3827	533	8	allowed	allow	VERB
inlawrev-3827	533	9	for	for	ADP
inlawrev-3827	533	10	dividends	dividend	NOUN
inlawrev-3827	533	11	received	receive	VERB
inlawrev-3827	533	12	from	from	ADP
inlawrev-3827	533	13	a	a	DET
inlawrev-3827	533	14	member	member	NOUN
inlawrev-3827	533	15	of	of	ADP
inlawrev-3827	533	16	the	the	DET
inlawrev-3827	533	17	affiliated	affiliated	ADJ
inlawrev-3827	533	18	group	group	NOUN
inlawrev-3827	533	19	.	.	PUNCT
inlawrev-3827	534	1	'	'	PUNCT
inlawrev-3827	534	2	^^	^^	PUNCT
inlawrev-3827	534	3	as	as	ADP
inlawrev-3827	534	4	a	a	DET
inlawrev-3827	534	5	result	result	NOUN
inlawrev-3827	534	6	the	the	DET
inlawrev-3827	534	7	portfolio	portfolio	NOUN
inlawrev-3827	534	8	income	income	NOUN
inlawrev-3827	534	9	previously	previously	ADV
inlawrev-3827	534	10	included	include	VERB
inlawrev-3827	534	11	in	in	ADP
inlawrev-3827	534	12	the	the	DET
inlawrev-3827	534	13	taxable	taxable	ADJ
inlawrev-3827	534	14	base	base	NOUN
inlawrev-3827	534	15	escapes	escape	VERB
inlawrev-3827	534	16	taxation	taxation	NOUN
inlawrev-3827	534	17	entirely	entirely	ADV
inlawrev-3827	534	18	.	.	PUNCT
inlawrev-3827	535	1	while	while	SCONJ
inlawrev-3827	535	2	a	a	DET
inlawrev-3827	535	3	ric	ric	PROPN
inlawrev-3827	535	4	is	be	AUX
inlawrev-3827	535	5	largely	largely	ADV
inlawrev-3827	535	6	unnecessary	unnecessary	ADJ
inlawrev-3827	535	7	to	to	PART
inlawrev-3827	535	8	avoid	avoid	VERB
inlawrev-3827	535	9	the	the	DET
inlawrev-3827	535	10	indiana	indiana	PROPN
inlawrev-3827	535	11	financial	financial	PROPN
inlawrev-3827	535	12	institution	institution	NOUN
inlawrev-3827	535	13	tax	tax	NOUN
inlawrev-3827	535	14	,	,	PUNCT
inlawrev-3827	535	15	it	it	PRON
inlawrev-3827	535	16	is	be	AUX
inlawrev-3827	535	17	likely	likely	ADJ
inlawrev-3827	535	18	that	that	SCONJ
inlawrev-3827	535	19	large	large	ADJ
inlawrev-3827	535	20	non	non	ADJ
inlawrev-3827	535	21	-	-	ADJ
inlawrev-3827	535	22	resident	resident	ADJ
inlawrev-3827	535	23	financial	financial	ADJ
inlawrev-3827	535	24	institutions	institution	NOUN
inlawrev-3827	535	25	that	that	PRON
inlawrev-3827	535	26	file	file	VERB
inlawrev-3827	535	27	returns	return	NOUN
inlawrev-3827	535	28	in	in	ADP
inlawrev-3827	535	29	indiana	indiana	PROPN
inlawrev-3827	535	30	will	will	AUX
inlawrev-3827	535	31	use	use	VERB
inlawrev-3827	535	32	the	the	DET
inlawrev-3827	535	33	ric	ric	PROPN
inlawrev-3827	535	34	structure	structure	NOUN
inlawrev-3827	535	35	to	to	PART
inlawrev-3827	535	36	avoid	avoid	VERB
inlawrev-3827	535	37	tax	tax	NOUN
inlawrev-3827	535	38	in	in	ADP
inlawrev-3827	535	39	other	other	ADJ
inlawrev-3827	535	40	states	state	NOUN
inlawrev-3827	535	41	.	.	PUNCT
inlawrev-3827	536	1	unlike	unlike	ADP
inlawrev-3827	536	2	the	the	DET
inlawrev-3827	536	3	activities	activity	NOUN
inlawrev-3827	536	4	of	of	ADP
inlawrev-3827	536	5	a	a	DET
inlawrev-3827	536	6	reit	reit	NOUN
inlawrev-3827	536	7	,	,	PUNCT
inlawrev-3827	536	8	the	the	DET
inlawrev-3827	536	9	management	management	NOUN
inlawrev-3827	536	10	of	of	ADP
inlawrev-3827	536	11	the	the	DET
inlawrev-3827	536	12	financial	financial	ADJ
inlawrev-3827	536	13	institution	institution	NOUN
inlawrev-3827	536	14	's	's	PART
inlawrev-3827	536	15	own	own	ADJ
inlawrev-3827	536	16	portfolio	portfolio	NOUN
inlawrev-3827	536	17	is	be	AUX
inlawrev-3827	536	18	not	not	PART
inlawrev-3827	536	19	included	include	VERB
inlawrev-3827	536	20	in	in	ADP
inlawrev-3827	536	21	the	the	DET
inlawrev-3827	536	22	definition	definition	NOUN
inlawrev-3827	536	23	of	of	ADP
inlawrev-3827	536	24	transacting	transact	VERB
inlawrev-3827	536	25	business	business	NOUN
inlawrev-3827	536	26	for	for	ADP
inlawrev-3827	536	27	financial	financial	ADJ
inlawrev-3827	536	28	institutions	institution	NOUN
inlawrev-3827	536	29	tax	tax	NOUN
inlawrev-3827	536	30	purposes	purpose	NOUN
inlawrev-3827	536	31	.	.	PUNCT
inlawrev-3827	537	1	^^^	^^^	NOUN
inlawrev-3827	537	2	therefore	therefore	ADV
inlawrev-3827	537	3	,	,	PUNCT
inlawrev-3827	537	4	the	the	DET
inlawrev-3827	537	5	financial	financial	ADJ
inlawrev-3827	537	6	institution	institution	NOUN
inlawrev-3827	537	7	can	can	AUX
inlawrev-3827	537	8	merely	merely	ADV
inlawrev-3827	537	9	form	form	VERB
inlawrev-3827	537	10	a	a	DET
inlawrev-3827	537	11	wholly	wholly	ADV
inlawrev-3827	537	12	owned	own	VERB
inlawrev-3827	537	13	subsidiary	subsidiary	NOUN
inlawrev-3827	537	14	corporation	corporation	NOUN
inlawrev-3827	537	15	to	to	PART
inlawrev-3827	537	16	hold	hold	VERB
inlawrev-3827	537	17	the	the	DET
inlawrev-3827	537	18	investment	investment	NOUN
inlawrev-3827	537	19	portfolio	portfolio	NOUN
inlawrev-3827	537	20	to	to	PART
inlawrev-3827	537	21	achieve	achieve	VERB
inlawrev-3827	537	22	the	the	DET
inlawrev-3827	537	23	same	same	ADJ
inlawrev-3827	537	24	result	result	NOUN
inlawrev-3827	537	25	.	.	PUNCT
inlawrev-3827	538	1	the	the	DET
inlawrev-3827	538	2	activities	activity	NOUN
inlawrev-3827	538	3	of	of	ADP
inlawrev-3827	538	4	the	the	DET
inlawrev-3827	538	5	subsidiary	subsidiary	NOUN
inlawrev-3827	538	6	investment	investment	NOUN
inlawrev-3827	538	7	company	company	NOUN
inlawrev-3827	538	8	would	would	AUX
inlawrev-3827	538	9	only	only	ADV
inlawrev-3827	538	10	be	be	AUX
inlawrev-3827	538	11	subject	subject	ADJ
inlawrev-3827	538	12	to	to	ADP
inlawrev-3827	538	13	the	the	DET
inlawrev-3827	538	14	tax	tax	NOUN
inlawrev-3827	538	15	if	if	SCONJ
inlawrev-3827	538	16	the	the	DET
inlawrev-3827	538	17	investment	investment	NOUN
inlawrev-3827	538	18	company	company	NOUN
inlawrev-3827	538	19	maintains	maintain	VERB
inlawrev-3827	538	20	an	an	DET
inlawrev-3827	538	21	office	office	NOUN
inlawrev-3827	538	22	or	or	CCONJ
inlawrev-3827	538	23	employees	employee	NOUN
inlawrev-3827	538	24	in	in	ADP
inlawrev-3827	538	25	the	the	DET
inlawrev-3827	538	26	state	state	NOUN
inlawrev-3827	538	27	.	.	PUNCT
inlawrev-3827	539	1	^^^	^^^	PUNCT
inlawrev-3827	539	2	a	a	DET
inlawrev-3827	539	3	financial	financial	ADJ
inlawrev-3827	539	4	institution	institution	NOUN
inlawrev-3827	539	5	headquartered	headquarter	VERB
inlawrev-3827	539	6	outside	outside	ADP
inlawrev-3827	539	7	indiana	indiana	PROPN
inlawrev-3827	539	8	would	would	AUX
inlawrev-3827	539	9	have	have	VERB
inlawrev-3827	539	10	little	little	ADJ
inlawrev-3827	539	11	incentive	incentive	NOUN
inlawrev-3827	539	12	to	to	PART
inlawrev-3827	539	13	locate	locate	VERB
inlawrev-3827	539	14	its	its	PRON
inlawrev-3827	539	15	investment	investment	NOUN
inlawrev-3827	539	16	company	company	NOUN
inlawrev-3827	539	17	's	's	PART
inlawrev-3827	539	18	office	office	NOUN
inlawrev-3827	539	19	or	or	CCONJ
inlawrev-3827	539	20	employees	employee	NOUN
inlawrev-3827	539	21	inside	inside	ADP
inlawrev-3827	539	22	the	the	DET
inlawrev-3827	539	23	state	state	NOUN
inlawrev-3827	539	24	.	.	PUNCT
inlawrev-3827	540	1	a	a	DET
inlawrev-3827	540	2	ric	ric	PROPN
inlawrev-3827	540	3	is	be	AUX
inlawrev-3827	540	4	most	most	ADV
inlawrev-3827	540	5	useful	useful	ADJ
inlawrev-3827	540	6	for	for	SCONJ
inlawrev-3827	540	7	resident	resident	ADJ
inlawrev-3827	540	8	financial	financial	ADJ
inlawrev-3827	540	9	institutions	institution	NOUN
inlawrev-3827	540	10	to	to	PART
inlawrev-3827	540	11	shelter	shelter	VERB
inlawrev-3827	540	12	portfolio	portfolio	NOUN
inlawrev-3827	540	13	income	income	NOUN
inlawrev-3827	540	14	from	from	ADP
inlawrev-3827	540	15	taxation	taxation	NOUN
inlawrev-3827	540	16	by	by	ADP
inlawrev-3827	540	17	states	state	NOUN
inlawrev-3827	540	18	other	other	ADJ
inlawrev-3827	540	19	than	than	ADP
inlawrev-3827	540	20	indiana	indiana	PROPN
inlawrev-3827	540	21	.	.	PUNCT
inlawrev-3827	541	1	for	for	ADP
inlawrev-3827	541	2	financial	financial	ADJ
inlawrev-3827	541	3	institutions	institution	NOUN
inlawrev-3827	541	4	that	that	PRON
inlawrev-3827	541	5	have	have	VERB
inlawrev-3827	541	6	all	all	PRON
inlawrev-3827	541	7	of	of	ADP
inlawrev-3827	541	8	their	their	PRON
inlawrev-3827	541	9	property	property	NOUN
inlawrev-3827	541	10	and	and	CCONJ
inlawrev-3827	541	11	payroll	payroll	NOUN
inlawrev-3827	541	12	located	locate	VERB
inlawrev-3827	541	13	in	in	ADP
inlawrev-3827	541	14	indiana	indiana	PROPN
inlawrev-3827	541	15	,	,	PUNCT
inlawrev-3827	541	16	the	the	DET
inlawrev-3827	541	17	formation	formation	NOUN
inlawrev-3827	541	18	of	of	ADP
inlawrev-3827	541	19	a	a	DET
inlawrev-3827	541	20	subsidiary	subsidiary	NOUN
inlawrev-3827	541	21	incorporated	incorporate	VERB
inlawrev-3827	541	22	in	in	ADP
inlawrev-3827	541	23	a	a	DET
inlawrev-3827	541	24	tax	tax	NOUN
inlawrev-3827	541	25	friendly	friendly	ADJ
inlawrev-3827	541	26	^^"^	^^"^	NOUN
inlawrev-3827	541	27	state	state	NOUN
inlawrev-3827	541	28	is	be	AUX
inlawrev-3827	541	29	an	an	DET
inlawrev-3827	541	30	attractive	attractive	ADJ
inlawrev-3827	541	31	option	option	NOUN
inlawrev-3827	541	32	to	to	PART
inlawrev-3827	541	33	attempt	attempt	VERB
inlawrev-3827	541	34	to	to	PART
inlawrev-3827	541	35	insulate	insulate	VERB
inlawrev-3827	541	36	investment	investment	NOUN
inlawrev-3827	541	37	portfolio	portfolio	NOUN
inlawrev-3827	541	38	income	income	NOUN
inlawrev-3827	541	39	from	from	ADP
inlawrev-3827	541	40	the	the	DET
inlawrev-3827	541	41	tax	tax	NOUN
inlawrev-3827	541	42	.	.	PUNCT
inlawrev-3827	542	1	the	the	DET
inlawrev-3827	542	2	drawback	drawback	NOUN
inlawrev-3827	542	3	of	of	ADP
inlawrev-3827	542	4	this	this	DET
inlawrev-3827	542	5	planning	planning	NOUN
inlawrev-3827	542	6	strategy	strategy	NOUN
inlawrev-3827	542	7	is	be	AUX
inlawrev-3827	542	8	that	that	SCONJ
inlawrev-3827	542	9	generally	generally	ADV
inlawrev-3827	542	10	,	,	PUNCT
inlawrev-3827	542	11	in	in	ADP
inlawrev-3827	542	12	an	an	DET
inlawrev-3827	542	13	effort	effort	NOUN
inlawrev-3827	542	14	to	to	PART
inlawrev-3827	542	15	maintain	maintain	VERB
inlawrev-3827	542	16	control	control	NOUN
inlawrev-3827	542	17	of	of	ADP
inlawrev-3827	542	18	the	the	DET
inlawrev-3827	542	19	investments	investment	NOUN
inlawrev-3827	542	20	,	,	PUNCT
inlawrev-3827	542	21	the	the	DET
inlawrev-3827	542	22	officers	officer	NOUN
inlawrev-3827	542	23	of	of	ADP
inlawrev-3827	542	24	the	the	DET
inlawrev-3827	542	25	financial	financial	ADJ
inlawrev-3827	542	26	institution	institution	NOUN
inlawrev-3827	542	27	in	in	ADP
inlawrev-3827	542	28	indiana	indiana	PROPN
inlawrev-3827	542	29	will	will	AUX
inlawrev-3827	542	30	also	also	ADV
inlawrev-3827	542	31	be	be	AUX
inlawrev-3827	542	32	the	the	DET
inlawrev-3827	542	33	officers	officer	NOUN
inlawrev-3827	542	34	of	of	ADP
inlawrev-3827	542	35	the	the	DET
inlawrev-3827	542	36	subsidiary	subsidiary	NOUN
inlawrev-3827	542	37	.	.	PUNCT
inlawrev-3827	543	1	likewise	likewise	ADV
inlawrev-3827	543	2	,	,	PUNCT
inlawrev-3827	543	3	the	the	DET
inlawrev-3827	543	4	financial	financial	ADJ
inlawrev-3827	543	5	institution	institution	NOUN
inlawrev-3827	543	6	's	's	PART
inlawrev-3827	543	7	employees	employee	NOUN
inlawrev-3827	543	8	will	will	AUX
inlawrev-3827	543	9	direct	direct	VERB
inlawrev-3827	543	10	the	the	DET
inlawrev-3827	543	11	investments	investment	NOUN
inlawrev-3827	543	12	and	and	CCONJ
inlawrev-3827	543	13	perform	perform	VERB
inlawrev-3827	543	14	management	management	NOUN
inlawrev-3827	543	15	and	and	CCONJ
inlawrev-3827	543	16	accounting	accounting	NOUN
inlawrev-3827	543	17	functions	function	NOUN
inlawrev-3827	543	18	for	for	ADP
inlawrev-3827	543	19	the	the	DET
inlawrev-3827	543	20	subsidiary	subsidiary	NOUN
inlawrev-3827	543	21	.	.	PUNCT
inlawrev-3827	544	1	the	the	DET
inlawrev-3827	544	2	subsidiary	subsidiary	NOUN
inlawrev-3827	544	3	will	will	AUX
inlawrev-3827	544	4	report	report	VERB
inlawrev-3827	544	5	no	no	DET
inlawrev-3827	544	6	payroll	payroll	NOUN
inlawrev-3827	544	7	in	in	ADP
inlawrev-3827	544	8	indiana	indiana	PROPN
inlawrev-3827	544	9	because	because	SCONJ
inlawrev-3827	544	10	both	both	CCONJ
inlawrev-3827	544	11	the	the	DET
inlawrev-3827	544	12	officers	officer	NOUN
inlawrev-3827	544	13	and	and	CCONJ
inlawrev-3827	544	14	employees	employee	NOUN
inlawrev-3827	544	15	are	be	AUX
inlawrev-3827	544	16	paid	pay	VERB
inlawrev-3827	544	17	by	by	ADP
inlawrev-3827	544	18	the	the	DET
inlawrev-3827	544	19	parent	parent	NOUN
inlawrev-3827	544	20	;	;	PUNCT
inlawrev-3827	544	21	however	however	ADV
inlawrev-3827	544	22	,	,	PUNCT
inlawrev-3827	544	23	these	these	DET
inlawrev-3827	544	24	financial	financial	ADJ
inlawrev-3827	544	25	institutions	institution	NOUN
inlawrev-3827	544	26	may	may	AUX
inlawrev-3827	544	27	find	find	VERB
inlawrev-3827	544	28	it	it	PRON
inlawrev-3827	544	29	difficult	difficult	ADJ
inlawrev-3827	544	30	to	to	PART
inlawrev-3827	544	31	contend	contend	VERB
inlawrev-3827	544	32	that	that	SCONJ
inlawrev-3827	544	33	the	the	DET
inlawrev-3827	544	34	investment	investment	NOUN
inlawrev-3827	544	35	company	company	NOUN
inlawrev-3827	544	36	does	do	AUX
inlawrev-3827	544	37	not	not	PART
inlawrev-3827	544	38	maintain	maintain	VERB
inlawrev-3827	544	39	an	an	DET
inlawrev-3827	544	40	office	office	NOUN
inlawrev-3827	544	41	or	or	CCONJ
inlawrev-3827	544	42	representatives	representative	NOUN
inlawrev-3827	544	43	in	in	ADP
inlawrev-3827	544	44	indiana	indiana	PROPN
inlawrev-3827	544	45	due	due	ADP
inlawrev-3827	544	46	to	to	ADP
inlawrev-3827	544	47	the	the	DET
inlawrev-3827	544	48	activities	activity	NOUN
inlawrev-3827	544	49	of	of	ADP
inlawrev-3827	544	50	these	these	DET
inlawrev-3827	544	51	officers	officer	NOUN
inlawrev-3827	544	52	and	and	CCONJ
inlawrev-3827	544	53	employees	employee	NOUN
inlawrev-3827	544	54	,	,	PUNCT
inlawrev-3827	544	55	regardless	regardless	ADV
inlawrev-3827	544	56	of	of	ADP
inlawrev-3827	544	57	the	the	DET
inlawrev-3827	544	58	subsidiary	subsidiary	NOUN
inlawrev-3827	544	59	's	's	PART
inlawrev-3827	544	60	state	state	NOUN
inlawrev-3827	544	61	of	of	ADP
inlawrev-3827	544	62	incorporation	incorporation	NOUN
inlawrev-3827	544	63	.	.	PUNCT
inlawrev-3827	545	1	^^^	^^^	PUNCT
inlawrev-3827	545	2	as	as	ADP
inlawrev-3827	545	3	with	with	ADP
inlawrev-3827	545	4	reits	reit	NOUN
inlawrev-3827	545	5	,	,	PUNCT
inlawrev-3827	545	6	indiana	indiana	PROPN
inlawrev-3827	545	7	has	have	AUX
inlawrev-3827	545	8	not	not	PART
inlawrev-3827	545	9	addressed	address	VERB
inlawrev-3827	545	10	the	the	DET
inlawrev-3827	545	11	use	use	NOUN
inlawrev-3827	545	12	of	of	ADP
inlawrev-3827	545	13	rics	ric	NOUN
inlawrev-3827	545	14	by	by	ADP
inlawrev-3827	545	15	financial	financial	ADJ
inlawrev-3827	545	16	institutions	institution	NOUN
inlawrev-3827	545	17	to	to	PART
inlawrev-3827	545	18	shelter	shelter	VERB
inlawrev-3827	545	19	income	income	NOUN
inlawrev-3827	545	20	.	.	PUNCT
inlawrev-3827	546	1	the	the	DET
inlawrev-3827	546	2	range	range	NOUN
inlawrev-3827	546	3	of	of	ADP
inlawrev-3827	546	4	possible	possible	ADJ
inlawrev-3827	546	5	state	state	NOUN
inlawrev-3827	546	6	responses	response	NOUN
inlawrev-3827	546	7	is	be	AUX
inlawrev-3827	546	8	somewhat	somewhat	ADV
inlawrev-3827	546	9	similar	similar	ADJ
inlawrev-3827	546	10	to	to	ADP
inlawrev-3827	546	11	those	those	PRON
inlawrev-3827	546	12	available	available	ADJ
inlawrev-3827	546	13	with	with	ADP
inlawrev-3827	546	14	reits	reit	NOUN
inlawrev-3827	546	15	.	.	PUNCT
inlawrev-3827	547	1	however	however	ADV
inlawrev-3827	547	2	,	,	PUNCT
inlawrev-3827	547	3	because	because	SCONJ
inlawrev-3827	547	4	the	the	DET
inlawrev-3827	547	5	activities	activity	NOUN
inlawrev-3827	547	6	of	of	ADP
inlawrev-3827	547	7	the	the	DET
inlawrev-3827	547	8	ric	ric	PROPN
inlawrev-3827	547	9	are	be	AUX
inlawrev-3827	547	10	not	not	PART
inlawrev-3827	547	11	independently	independently	ADV
inlawrev-3827	547	12	subject	subject	ADJ
inlawrev-3827	547	13	to	to	ADP
inlawrev-3827	547	14	the	the	DET
inlawrev-3827	547	15	tax,^^^	tax,^^^	PROPN
inlawrev-3827	547	16	indiana	indiana	PROPN
inlawrev-3827	547	17	will	will	AUX
inlawrev-3827	547	18	have	have	VERB
inlawrev-3827	547	19	a	a	DET
inlawrev-3827	547	20	greater	great	ADJ
inlawrev-3827	547	21	incentive	incentive	NOUN
inlawrev-3827	547	22	to	to	PART
inlawrev-3827	547	23	disallow	disallow	VERB
inlawrev-3827	547	24	the	the	DET
inlawrev-3827	547	25	deduction	deduction	NOUN
inlawrev-3827	547	26	of	of	ADP
inlawrev-3827	547	27	the	the	DET
inlawrev-3827	547	28	dividend	dividend	NOUN
inlawrev-3827	547	29	from	from	ADP
inlawrev-3827	547	30	the	the	DET
inlawrev-3827	547	31	parent	parent	NOUN
inlawrev-3827	547	32	financial	financial	ADJ
inlawrev-3827	547	33	institution	institution	NOUN
inlawrev-3827	547	34	's	's	PART
inlawrev-3827	547	35	federal	federal	ADJ
inlawrev-3827	547	36	taxable	taxable	ADJ
inlawrev-3827	547	37	income	income	NOUN
inlawrev-3827	547	38	rather	rather	ADV
inlawrev-3827	547	39	than	than	ADP
inlawrev-3827	547	40	disallowing	disallow	VERB
inlawrev-3827	547	41	the	the	DET
inlawrev-3827	547	42	dividend	dividend	NOUN
inlawrev-3827	547	43	161	161	NUM
inlawrev-3827	547	44	.	.	PUNCT
inlawrev-3827	547	45	i.r.c	i.r.c	NOUN
inlawrev-3827	547	46	.	.	PUNCT
inlawrev-3827	548	1	§	§	PROPN
inlawrev-3827	548	2	243	243	NUM
inlawrev-3827	548	3	.	.	PUNCT
inlawrev-3827	548	4	162	162	NUM
inlawrev-3827	548	5	.	.	PUNCT
inlawrev-3827	549	1	ind	ind	PROPN
inlawrev-3827	549	2	.	.	PUNCT
inlawrev-3827	550	1	code	code	PROPN
inlawrev-3827	550	2	§	§	PROPN
inlawrev-3827	550	3	6	6	NUM
inlawrev-3827	550	4	-	-	SYM
inlawrev-3827	550	5	5.5	5.5	NUM
inlawrev-3827	550	6	-	-	PUNCT
inlawrev-3827	550	7	3	3	NUM
inlawrev-3827	550	8	-	-	SYM
inlawrev-3827	550	9	1	1	NUM
inlawrev-3827	550	10	.	.	NOUN
inlawrev-3827	550	11	163	163	NUM
inlawrev-3827	550	12	.	.	PUNCT
inlawrev-3827	551	1	i	i	PRON
inlawrev-3827	551	2	d.	d.	PROPN
inlawrev-3827	551	3	164	164	NUM
inlawrev-3827	551	4	.	.	PUNCT
inlawrev-3827	552	1	a	a	DET
inlawrev-3827	552	2	state	state	NOUN
inlawrev-3827	552	3	that	that	PRON
inlawrev-3827	552	4	either	either	CCONJ
inlawrev-3827	552	5	does	do	AUX
inlawrev-3827	552	6	not	not	PART
inlawrev-3827	552	7	tax	tax	VERB
inlawrev-3827	552	8	such	such	ADJ
inlawrev-3827	552	9	income	income	NOUN
inlawrev-3827	552	10	or	or	CCONJ
inlawrev-3827	552	11	taxes	taxis	NOUN
inlawrev-3827	552	12	it	it	PRON
inlawrev-3827	552	13	at	at	ADP
inlawrev-3827	552	14	a	a	DET
inlawrev-3827	552	15	lower	low	ADJ
inlawrev-3827	552	16	rate	rate	NOUN
inlawrev-3827	552	17	.	.	PUNCT
inlawrev-3827	553	1	1	1	NUM
inlawrev-3827	553	2	65	65	NUM
inlawrev-3827	553	3	.	.	PUNCT
inlawrev-3827	554	1	typically	typically	ADV
inlawrev-3827	554	2	,	,	PUNCT
inlawrev-3827	554	3	the	the	DET
inlawrev-3827	554	4	officers	officer	NOUN
inlawrev-3827	554	5	or	or	CCONJ
inlawrev-3827	554	6	employees	employee	NOUN
inlawrev-3827	554	7	of	of	ADP
inlawrev-3827	554	8	the	the	DET
inlawrev-3827	554	9	financial	financial	ADJ
inlawrev-3827	554	10	institution	institution	NOUN
inlawrev-3827	554	11	are	be	AUX
inlawrev-3827	554	12	also	also	ADV
inlawrev-3827	554	13	the	the	DET
inlawrev-3827	554	14	officers	officer	NOUN
inlawrev-3827	554	15	of	of	ADP
inlawrev-3827	554	16	the	the	DET
inlawrev-3827	554	17	investment	investment	NOUN
inlawrev-3827	554	18	company	company	NOUN
inlawrev-3827	554	19	even	even	ADV
inlawrev-3827	554	20	if	if	SCONJ
inlawrev-3827	554	21	the	the	DET
inlawrev-3827	554	22	company	company	NOUN
inlawrev-3827	554	23	has	have	VERB
inlawrev-3827	554	24	a	a	DET
inlawrev-3827	554	25	registered	register	VERB
inlawrev-3827	554	26	agent	agent	NOUN
inlawrev-3827	554	27	outside	outside	ADP
inlawrev-3827	554	28	the	the	DET
inlawrev-3827	554	29	state	state	NOUN
inlawrev-3827	554	30	in	in	ADP
inlawrev-3827	554	31	which	which	PRON
inlawrev-3827	554	32	the	the	DET
inlawrev-3827	554	33	financial	financial	ADJ
inlawrev-3827	554	34	institution	institution	NOUN
inlawrev-3827	554	35	is	be	AUX
inlawrev-3827	554	36	headquartered	headquarter	VERB
inlawrev-3827	554	37	.	.	PUNCT
inlawrev-3827	555	1	likewise	likewise	ADV
inlawrev-3827	555	2	,	,	PUNCT
inlawrev-3827	555	3	the	the	DET
inlawrev-3827	555	4	investment	investment	NOUN
inlawrev-3827	555	5	company	company	NOUN
inlawrev-3827	555	6	'	'	PART
inlawrev-3827	555	7	s	s	PROPN
inlawrev-3827	555	8	managerial	managerial	ADJ
inlawrev-3827	555	9	,	,	PUNCT
inlawrev-3827	555	10	accounting	accounting	NOUN
inlawrev-3827	555	11	,	,	PUNCT
inlawrev-3827	555	12	and	and	CCONJ
inlawrev-3827	555	13	administrative	administrative	ADJ
inlawrev-3827	555	14	functions	function	NOUN
inlawrev-3827	555	15	are	be	AUX
inlawrev-3827	555	16	generally	generally	ADV
inlawrev-3827	555	17	performed	perform	VERB
inlawrev-3827	555	18	by	by	ADP
inlawrev-3827	555	19	the	the	DET
inlawrev-3827	555	20	financial	financial	ADJ
inlawrev-3827	555	21	institution	institution	NOUN
inlawrev-3827	555	22	's	's	PART
inlawrev-3827	555	23	employees	employee	NOUN
inlawrev-3827	555	24	.	.	PUNCT
inlawrev-3827	556	1	166	166	NUM
inlawrev-3827	556	2	.	.	PUNCT
inlawrev-3827	556	3	ind	ind	PROPN
inlawrev-3827	556	4	.	.	PUNCT
inlawrev-3827	557	1	code	code	PROPN
inlawrev-3827	557	2	§	§	PROPN
inlawrev-3827	557	3	6	6	NUM
inlawrev-3827	557	4	-	-	SYM
inlawrev-3827	557	5	5.5	5.5	NUM
inlawrev-3827	557	6	-	-	PUNCT
inlawrev-3827	557	7	3	3	NUM
inlawrev-3827	557	8	-	-	SYM
inlawrev-3827	557	9	1	1	NUM
inlawrev-3827	557	10	.	.	NUM
inlawrev-3827	557	11	604	604	NUM
inlawrev-3827	557	12	indiana	indiana	PROPN
inlawrev-3827	557	13	law	law	PROPN
inlawrev-3827	557	14	review	review	NOUN
inlawrev-3827	558	1	[	[	X
inlawrev-3827	558	2	vol	vol	NOUN
inlawrev-3827	558	3	.	.	PUNCT
inlawrev-3827	558	4	40:585	40:585	NUM
inlawrev-3827	559	1	deduction	deduction	NOUN
inlawrev-3827	559	2	from	from	ADP
inlawrev-3827	559	3	the	the	DET
inlawrev-3827	559	4	ric	ric	PROPN
inlawrev-3827	559	5	.	.	PUNCT
inlawrev-3827	560	1	^^^	^^^	PUNCT
inlawrev-3827	560	2	similar	similar	ADJ
inlawrev-3827	560	3	to	to	ADP
inlawrev-3827	560	4	a	a	DET
inlawrev-3827	560	5	reit	reit	NOUN
inlawrev-3827	560	6	,	,	PUNCT
inlawrev-3827	560	7	rics	ric	NOUN
inlawrev-3827	560	8	are	be	AUX
inlawrev-3827	560	9	vulnerable	vulnerable	ADJ
inlawrev-3827	560	10	to	to	ADP
inlawrev-3827	560	11	attack	attack	VERB
inlawrev-3827	560	12	as	as	ADP
inlawrev-3827	560	13	lacking	lack	VERB
inlawrev-3827	560	14	economic	economic	ADJ
inlawrev-3827	560	15	substance	substance	NOUN
inlawrev-3827	560	16	.	.	PUNCT
inlawrev-3827	561	1	financial	financial	ADJ
inlawrev-3827	561	2	institutions	institution	NOUN
inlawrev-3827	561	3	will	will	AUX
inlawrev-3827	561	4	have	have	VERB
inlawrev-3827	561	5	to	to	PART
inlawrev-3827	561	6	offer	offer	VERB
inlawrev-3827	561	7	a	a	DET
inlawrev-3827	561	8	valid	valid	ADJ
inlawrev-3827	561	9	business	business	NOUN
inlawrev-3827	561	10	purpose	purpose	NOUN
inlawrev-3827	561	11	for	for	ADP
inlawrev-3827	561	12	the	the	DET
inlawrev-3827	561	13	creation	creation	NOUN
inlawrev-3827	561	14	of	of	ADP
inlawrev-3827	561	15	the	the	DET
inlawrev-3827	561	16	ric	ric	PROPN
inlawrev-3827	561	17	structure	structure	NOUN
inlawrev-3827	561	18	.	.	PUNCT
inlawrev-3827	562	1	however	however	ADV
inlawrev-3827	562	2	,	,	PUNCT
inlawrev-3827	562	3	the	the	DET
inlawrev-3827	562	4	state	state	NOUN
inlawrev-3827	562	5	will	will	AUX
inlawrev-3827	562	6	be	be	AUX
inlawrev-3827	562	7	forced	force	VERB
inlawrev-3827	562	8	to	to	PART
inlawrev-3827	562	9	resort	resort	VERB
inlawrev-3827	562	10	to	to	ADP
inlawrev-3827	562	11	the	the	DET
inlawrev-3827	562	12	use	use	NOUN
inlawrev-3827	562	13	of	of	ADP
inlawrev-3827	562	14	the	the	DET
inlawrev-3827	562	15	"	"	PUNCT
inlawrev-3827	562	16	fairly	fairly	ADV
inlawrev-3827	562	17	represents	represent	VERB
inlawrev-3827	562	18	"	"	PUNCT
inlawrev-3827	562	19	language	language	NOUN
inlawrev-3827	562	20	included	include	VERB
inlawrev-3827	562	21	in	in	ADP
inlawrev-3827	562	22	the	the	DET
inlawrev-3827	562	23	statute	statute	NOUN
inlawrev-3827	562	24	to	to	PART
inlawrev-3827	562	25	reallocate	reallocate	VERB
inlawrev-3827	562	26	the	the	DET
inlawrev-3827	562	27	dividend	dividend	NOUN
inlawrev-3827	562	28	received	receive	VERB
inlawrev-3827	562	29	by	by	ADP
inlawrev-3827	562	30	the	the	DET
inlawrev-3827	562	31	holding	hold	VERB
inlawrev-3827	562	32	company	company	NOUN
inlawrev-3827	562	33	to	to	ADP
inlawrev-3827	562	34	the	the	DET
inlawrev-3827	562	35	financial	financial	ADJ
inlawrev-3827	562	36	institution	institution	NOUN
inlawrev-3827	562	37	parent	parent	NOUN
inlawrev-3827	562	38	if	if	SCONJ
inlawrev-3827	562	39	a	a	DET
inlawrev-3827	562	40	valid	valid	ADJ
inlawrev-3827	562	41	business	business	NOUN
inlawrev-3827	562	42	purpose	purpose	NOUN
inlawrev-3827	562	43	is	be	AUX
inlawrev-3827	562	44	shown	show	VERB
inlawrev-3827	562	45	for	for	ADP
inlawrev-3827	562	46	the	the	DET
inlawrev-3827	562	47	ric.^^^	ric.^^^	PROPN
inlawrev-3827	562	48	this	this	PRON
inlawrev-3827	562	49	seems	seem	VERB
inlawrev-3827	562	50	even	even	ADV
inlawrev-3827	562	51	less	less	ADV
inlawrev-3827	562	52	likely	likely	ADJ
inlawrev-3827	562	53	to	to	PART
inlawrev-3827	562	54	be	be	AUX
inlawrev-3827	562	55	blessed	bless	VERB
inlawrev-3827	562	56	by	by	ADP
inlawrev-3827	562	57	a	a	DET
inlawrev-3827	562	58	court	court	NOUN
inlawrev-3827	562	59	in	in	ADP
inlawrev-3827	562	60	the	the	DET
inlawrev-3827	562	61	case	case	NOUN
inlawrev-3827	562	62	of	of	ADP
inlawrev-3827	562	63	a	a	DET
inlawrev-3827	562	64	ric	ric	NOUN
inlawrev-3827	562	65	,	,	PUNCT
inlawrev-3827	562	66	as	as	SCONJ
inlawrev-3827	562	67	opposed	oppose	VERB
inlawrev-3827	562	68	to	to	ADP
inlawrev-3827	562	69	a	a	DET
inlawrev-3827	562	70	reit	reit	NOUN
inlawrev-3827	562	71	,	,	PUNCT
inlawrev-3827	562	72	because	because	SCONJ
inlawrev-3827	562	73	the	the	DET
inlawrev-3827	562	74	rics	rics	NOUN
inlawrev-3827	562	75	income	income	NOUN
inlawrev-3827	562	76	would	would	AUX
inlawrev-3827	562	77	not	not	PART
inlawrev-3827	562	78	be	be	AUX
inlawrev-3827	562	79	subject	subject	ADJ
inlawrev-3827	562	80	to	to	ADP
inlawrev-3827	562	81	the	the	DET
inlawrev-3827	562	82	tax	tax	NOUN
inlawrev-3827	562	83	if	if	SCONJ
inlawrev-3827	562	84	the	the	DET
inlawrev-3827	562	85	portfolio	portfolio	NOUN
inlawrev-3827	562	86	was	be	AUX
inlawrev-3827	562	87	held	hold	VERB
inlawrev-3827	562	88	by	by	ADP
inlawrev-3827	562	89	a	a	DET
inlawrev-3827	562	90	regular	regular	ADJ
inlawrev-3827	562	91	corporation	corporation	NOUN
inlawrev-3827	562	92	.	.	PUNCT
inlawrev-3827	563	1	^^^	^^^	PUNCT
inlawrev-3827	563	2	the	the	DET
inlawrev-3827	563	3	income	income	NOUN
inlawrev-3827	563	4	from	from	ADP
inlawrev-3827	563	5	other	other	ADJ
inlawrev-3827	563	6	banking	banking	NOUN
inlawrev-3827	563	7	services	service	NOUN
inlawrev-3827	563	8	such	such	ADJ
inlawrev-3827	563	9	as	as	ADP
inlawrev-3827	563	10	credit	credit	NOUN
inlawrev-3827	563	11	card	card	NOUN
inlawrev-3827	563	12	operations	operation	NOUN
inlawrev-3827	563	13	,	,	PUNCT
inlawrev-3827	563	14	secured	secured	ADJ
inlawrev-3827	563	15	and	and	CCONJ
inlawrev-3827	563	16	unsecured	unsecured	ADJ
inlawrev-3827	563	17	consumer	consumer	NOUN
inlawrev-3827	563	18	loans	loan	NOUN
inlawrev-3827	563	19	and	and	CCONJ
inlawrev-3827	563	20	the	the	DET
inlawrev-3827	563	21	extension	extension	NOUN
inlawrev-3827	563	22	of	of	ADP
inlawrev-3827	563	23	commercial	commercial	ADJ
inlawrev-3827	563	24	credit	credit	NOUN
inlawrev-3827	563	25	has	have	VERB
inlawrev-3827	563	26	the	the	DET
inlawrev-3827	563	27	potential	potential	NOUN
inlawrev-3827	563	28	to	to	PART
inlawrev-3827	563	29	be	be	AUX
inlawrev-3827	563	30	sheltered	shelter	VERB
inlawrev-3827	563	31	in	in	ADP
inlawrev-3827	563	32	whole	whole	ADJ
inlawrev-3827	563	33	or	or	CCONJ
inlawrev-3827	563	34	in	in	ADP
inlawrev-3827	563	35	part	part	NOUN
inlawrev-3827	563	36	from	from	ADP
inlawrev-3827	563	37	the	the	DET
inlawrev-3827	563	38	tax	tax	NOUN
inlawrev-3827	563	39	through	through	ADP
inlawrev-3827	563	40	the	the	DET
inlawrev-3827	563	41	use	use	NOUN
inlawrev-3827	563	42	of	of	ADP
inlawrev-3827	563	43	more	more	ADV
inlawrev-3827	563	44	traditional	traditional	ADJ
inlawrev-3827	563	45	pass	pass	NOUN
inlawrev-3827	563	46	-	-	PUNCT
inlawrev-3827	563	47	thru	thru	NOUN
inlawrev-3827	563	48	entities	entity	NOUN
inlawrev-3827	563	49	such	such	ADJ
inlawrev-3827	563	50	as	as	ADP
inlawrev-3827	563	51	partnerships	partnership	NOUN
inlawrev-3827	563	52	and	and	CCONJ
inlawrev-3827	563	53	limited	limited	ADJ
inlawrev-3827	563	54	liability	liability	NOUN
inlawrev-3827	563	55	companies	company	NOUN
inlawrev-3827	563	56	.	.	PUNCT
inlawrev-3827	564	1	the	the	DET
inlawrev-3827	564	2	use	use	NOUN
inlawrev-3827	564	3	of	of	ADP
inlawrev-3827	564	4	these	these	DET
inlawrev-3827	564	5	pass	pass	NOUN
inlawrev-3827	564	6	-	-	PUNCT
inlawrev-3827	564	7	thru	thru	NOUN
inlawrev-3827	564	8	entities	entity	NOUN
inlawrev-3827	564	9	is	be	AUX
inlawrev-3827	564	10	most	most	ADV
inlawrev-3827	564	11	effective	effective	ADJ
inlawrev-3827	564	12	when	when	SCONJ
inlawrev-3827	564	13	at	at	ADV
inlawrev-3827	564	14	least	least	ADV
inlawrev-3827	564	15	one	one	NUM
inlawrev-3827	564	16	tier	tier	NOUN
inlawrev-3827	564	17	of	of	ADP
inlawrev-3827	564	18	holding	hold	VERB
inlawrev-3827	564	19	companies	company	NOUN
inlawrev-3827	564	20	is	be	AUX
inlawrev-3827	564	21	used	use	VERB
inlawrev-3827	564	22	to	to	PART
inlawrev-3827	564	23	hold	hold	VERB
inlawrev-3827	564	24	the	the	DET
inlawrev-3827	564	25	interest	interest	NOUN
inlawrev-3827	564	26	in	in	ADP
inlawrev-3827	564	27	the	the	DET
inlawrev-3827	564	28	pass	pass	VERB
inlawrev-3827	564	29	-	-	PUNCT
inlawrev-3827	564	30	thru	thru	NOUN
inlawrev-3827	564	31	thereby	thereby	ADV
inlawrev-3827	564	32	insulating	insulate	VERB
inlawrev-3827	564	33	the	the	DET
inlawrev-3827	564	34	receipts	receipt	NOUN
inlawrev-3827	564	35	from	from	ADP
inlawrev-3827	564	36	the	the	DET
inlawrev-3827	564	37	tax	tax	NOUN
inlawrev-3827	564	38	.	.	PUNCT
inlawrev-3827	565	1	c.	c.	PROPN
inlawrev-3827	565	2	partnerships	partnership	NOUN
inlawrev-3827	565	3	financial	financial	ADJ
inlawrev-3827	565	4	institutions	institution	NOUN
inlawrev-3827	565	5	can	can	AUX
inlawrev-3827	565	6	form	form	VERB
inlawrev-3827	565	7	a	a	DET
inlawrev-3827	565	8	variety	variety	NOUN
inlawrev-3827	565	9	of	of	ADP
inlawrev-3827	565	10	structures	structure	NOUN
inlawrev-3827	565	11	involving	involve	VERB
inlawrev-3827	565	12	traditional	traditional	ADJ
inlawrev-3827	565	13	pass	pass	NOUN
inlawrev-3827	565	14	-	-	PUNCT
inlawrev-3827	565	15	thru	thru	NOUN
inlawrev-3827	565	16	entities	entity	NOUN
inlawrev-3827	565	17	in	in	ADP
inlawrev-3827	565	18	attempting	attempt	VERB
inlawrev-3827	565	19	to	to	PART
inlawrev-3827	565	20	minimize	minimize	VERB
inlawrev-3827	565	21	or	or	CCONJ
inlawrev-3827	565	22	avoid	avoid	VERB
inlawrev-3827	565	23	the	the	DET
inlawrev-3827	565	24	tax	tax	NOUN
inlawrev-3827	565	25	.	.	PUNCT
inlawrev-3827	566	1	the	the	DET
inlawrev-3827	566	2	simplest	simplest	NOUN
inlawrev-3827	566	3	of	of	ADP
inlawrev-3827	566	4	these	these	DET
inlawrev-3827	566	5	structures	structure	NOUN
inlawrev-3827	566	6	is	be	AUX
inlawrev-3827	566	7	accomplished	accomplish	VERB
inlawrev-3827	566	8	by	by	ADP
inlawrev-3827	566	9	forming	form	VERB
inlawrev-3827	566	10	two	two	NUM
inlawrev-3827	566	11	holding	hold	VERB
inlawrev-3827	566	12	corporations	corporation	NOUN
inlawrev-3827	566	13	that	that	PRON
inlawrev-3827	566	14	will	will	AUX
inlawrev-3827	566	15	each	each	PRON
inlawrev-3827	566	16	hold	hold	VERB
inlawrev-3827	566	17	an	an	DET
inlawrev-3827	566	18	interest	interest	NOUN
inlawrev-3827	566	19	in	in	ADP
inlawrev-3827	566	20	a	a	DET
inlawrev-3827	566	21	partnership	partnership	NOUN
inlawrev-3827	566	22	.	.	PUNCT
inlawrev-3827	567	1	the	the	DET
inlawrev-3827	567	2	operation	operation	NOUN
inlawrev-3827	567	3	the	the	DET
inlawrev-3827	567	4	financial	financial	ADJ
inlawrev-3827	567	5	institution	institution	NOUN
inlawrev-3827	567	6	seeks	seek	VERB
inlawrev-3827	567	7	to	to	PART
inlawrev-3827	567	8	protect	protect	VERB
inlawrev-3827	567	9	is	be	AUX
inlawrev-3827	567	10	transferred	transfer	VERB
inlawrev-3827	567	11	to	to	ADP
inlawrev-3827	567	12	,	,	PUNCT
inlawrev-3827	567	13	then	then	ADV
inlawrev-3827	567	14	operated	operate	VERB
inlawrev-3827	567	15	by	by	ADP
inlawrev-3827	567	16	,	,	PUNCT
inlawrev-3827	567	17	the	the	DET
inlawrev-3827	567	18	partnership	partnership	NOUN
inlawrev-3827	567	19	.	.	PUNCT
inlawrev-3827	568	1	this	this	DET
inlawrev-3827	568	2	structure	structure	NOUN
inlawrev-3827	568	3	attempts	attempt	VERB
inlawrev-3827	568	4	to	to	PART
inlawrev-3827	568	5	allow	allow	VERB
inlawrev-3827	568	6	the	the	DET
inlawrev-3827	568	7	financial	financial	ADJ
inlawrev-3827	568	8	institution	institution	NOUN
inlawrev-3827	568	9	to	to	PART
inlawrev-3827	568	10	minimize	minimize	VERB
inlawrev-3827	568	11	tax	tax	NOUN
inlawrev-3827	568	12	by	by	ADP
inlawrev-3827	568	13	controlling	control	VERB
inlawrev-3827	568	14	the	the	DET
inlawrev-3827	568	15	manner	manner	NOUN
inlawrev-3827	568	16	in	in	ADP
inlawrev-3827	568	17	which	which	DET
inlawrev-3827	568	18	income	income	NOUN
inlawrev-3827	568	19	from	from	ADP
inlawrev-3827	568	20	the	the	DET
inlawrev-3827	568	21	operation	operation	NOUN
inlawrev-3827	568	22	is	be	AUX
inlawrev-3827	568	23	reported	report	VERB
inlawrev-3827	568	24	and	and	CCONJ
inlawrev-3827	568	25	the	the	DET
inlawrev-3827	568	26	effect	effect	NOUN
inlawrev-3827	568	27	of	of	ADP
inlawrev-3827	568	28	the	the	DET
inlawrev-3827	568	29	operation	operation	NOUN
inlawrev-3827	568	30	's	's	PART
inlawrev-3827	568	31	receipts	receipt	NOUN
inlawrev-3827	568	32	on	on	ADP
inlawrev-3827	568	33	the	the	DET
inlawrev-3827	568	34	indiana	indiana	PROPN
inlawrev-3827	568	35	unitary	unitary	ADJ
inlawrev-3827	568	36	group	group	NOUN
inlawrev-3827	568	37	's	's	PART
inlawrev-3827	568	38	apportionment	apportionment	ADJ
inlawrev-3827	568	39	percentage	percentage	NOUN
inlawrev-3827	568	40	.	.	PUNCT
inlawrev-3827	569	1	the	the	DET
inlawrev-3827	569	2	statute	statute	NOUN
inlawrev-3827	569	3	contains	contain	VERB
inlawrev-3827	569	4	two	two	NUM
inlawrev-3827	569	5	seemingly	seemingly	ADV
inlawrev-3827	569	6	conflicting	conflicting	ADJ
inlawrev-3827	569	7	provisions	provision	NOUN
inlawrev-3827	569	8	concerning	concern	VERB
inlawrev-3827	569	9	the	the	DET
inlawrev-3827	569	10	treatment	treatment	NOUN
inlawrev-3827	569	11	of	of	ADP
inlawrev-3827	569	12	the	the	DET
inlawrev-3827	569	13	income	income	NOUN
inlawrev-3827	569	14	of	of	ADP
inlawrev-3827	569	15	a	a	DET
inlawrev-3827	569	16	partnership	partnership	NOUN
inlawrev-3827	569	17	that	that	PRON
inlawrev-3827	569	18	is	be	AUX
inlawrev-3827	569	19	held	hold	VERB
inlawrev-3827	569	20	by	by	ADP
inlawrev-3827	569	21	a	a	DET
inlawrev-3827	569	22	corporate	corporate	ADJ
inlawrev-3827	569	23	partner	partner	NOUN
inlawrev-3827	569	24	,	,	PUNCT
inlawrev-3827	569	25	which	which	PRON
inlawrev-3827	569	26	is	be	AUX
inlawrev-3827	569	27	in	in	ADP
inlawrev-3827	569	28	turn	turn	NOUN
inlawrev-3827	569	29	owned	own	VERB
inlawrev-3827	569	30	by	by	ADP
inlawrev-3827	569	31	a	a	DET
inlawrev-3827	569	32	financial	financial	ADJ
inlawrev-3827	569	33	institution	institution	NOUN
inlawrev-3827	569	34	.	.	PUNCT
inlawrev-3827	570	1	indiana	indiana	PROPN
inlawrev-3827	570	2	code	code	PROPN
inlawrev-3827	570	3	section	section	PROPN
inlawrev-3827	570	4	6	6	NUM
inlawrev-3827	570	5	-	-	SYM
inlawrev-3827	570	6	5.5	5.5	NUM
inlawrev-3827	570	7	-	-	PUNCT
inlawrev-3827	570	8	1	1	NUM
inlawrev-3827	570	9	-	-	SYM
inlawrev-3827	570	10	18	18	NUM
inlawrev-3827	570	11	includes	include	VERB
inlawrev-3827	570	12	a	a	DET
inlawrev-3827	570	13	pass	pass	VERB
inlawrev-3827	570	14	-	-	PUNCT
inlawrev-3827	570	15	thru	thru	NOUN
inlawrev-3827	570	16	entity	entity	NOUN
inlawrev-3827	570	17	that	that	PRON
inlawrev-3827	570	18	is	be	AUX
inlawrev-3827	570	19	conducting	conduct	VERB
inlawrev-3827	570	20	the	the	DET
inlawrev-3827	570	21	business	business	NOUN
inlawrev-3827	570	22	of	of	ADP
inlawrev-3827	570	23	a	a	DET
inlawrev-3827	570	24	financial	financial	ADJ
inlawrev-3827	570	25	institution	institution	NOUN
inlawrev-3827	570	26	in	in	ADP
inlawrev-3827	570	27	indiana	indiana	PROPN
inlawrev-3827	570	28	as	as	ADP
inlawrev-3827	570	29	a	a	DET
inlawrev-3827	570	30	member	member	NOUN
inlawrev-3827	570	31	of	of	ADP
inlawrev-3827	570	32	the	the	DET
inlawrev-3827	570	33	indiana	indiana	PROPN
inlawrev-3827	570	34	unitary	unitary	ADJ
inlawrev-3827	570	35	group	group	NOUN
inlawrev-3827	570	36	.	.	PUNCT
inlawrev-3827	571	1	the	the	DET
inlawrev-3827	571	2	apportioned	apportion	VERB
inlawrev-3827	571	3	income	income	NOUN
inlawrev-3827	571	4	of	of	ADP
inlawrev-3827	571	5	the	the	DET
inlawrev-3827	571	6	indiana	indiana	PROPN
inlawrev-3827	571	7	unitary	unitary	ADJ
inlawrev-3827	571	8	group	group	NOUN
inlawrev-3827	571	9	is	be	AUX
inlawrev-3827	571	10	the	the	DET
inlawrev-3827	571	11	aggregate	aggregate	ADJ
inlawrev-3827	571	12	adjusted	adjust	VERB
inlawrev-3827	571	13	gross	gross	ADJ
inlawrev-3827	571	14	income	income	NOUN
inlawrev-3827	571	15	for	for	ADP
inlawrev-3827	571	16	all	all	DET
inlawrev-3827	571	17	members	member	NOUN
inlawrev-3827	571	18	of	of	ADP
inlawrev-3827	571	19	the	the	DET
inlawrev-3827	571	20	unitary	unitary	ADJ
inlawrev-3827	571	21	group	group	NOUN
inlawrev-3827	571	22	multiplied	multiply	VERB
inlawrev-3827	571	23	by	by	ADP
inlawrev-3827	571	24	a	a	DET
inlawrev-3827	571	25	ratio	ratio	NOUN
inlawrev-3827	571	26	determined	determine	VERB
inlawrev-3827	571	27	by	by	ADP
inlawrev-3827	571	28	dividing	divide	VERB
inlawrev-3827	571	29	the	the	DET
inlawrev-3827	571	30	indiana	indiana	PROPN
inlawrev-3827	571	31	receipts	receipt	NOUN
inlawrev-3827	571	32	of	of	ADP
inlawrev-3827	571	33	the	the	DET
inlawrev-3827	571	34	group	group	NOUN
inlawrev-3827	571	35	by	by	ADP
inlawrev-3827	571	36	the	the	DET
inlawrev-3827	571	37	receipts	receipt	NOUN
inlawrev-3827	571	38	of	of	ADP
inlawrev-3827	571	39	the	the	DET
inlawrev-3827	571	40	group	group	NOUN
inlawrev-3827	571	41	everywhere	everywhere	ADV
inlawrev-3827	571	42	.	.	PUNCT
inlawrev-3827	572	1	^^^	^^^	VERB
inlawrev-3827	572	2	all	all	DET
inlawrev-3827	572	3	members	member	NOUN
inlawrev-3827	572	4	of	of	ADP
inlawrev-3827	572	5	the	the	DET
inlawrev-3827	572	6	indiana	indiana	PROPN
inlawrev-3827	572	7	unitary	unitary	ADJ
inlawrev-3827	572	8	group	group	NOUN
inlawrev-3827	572	9	must	must	AUX
inlawrev-3827	572	10	be	be	AUX
inlawrev-3827	572	11	included	include	VERB
inlawrev-3827	572	12	in	in	ADP
inlawrev-3827	572	13	the	the	DET
inlawrev-3827	572	14	combined	combine	VERB
inlawrev-3827	572	15	unitary	unitary	ADJ
inlawrev-3827	572	16	return	return	NOUN
inlawrev-3827	572	17	.	.	PUNCT
inlawrev-3827	573	1	^^^	^^^	X
inlawrev-3827	573	2	in	in	ADP
inlawrev-3827	573	3	contrast	contrast	NOUN
inlawrev-3827	573	4	,	,	PUNCT
inlawrev-3827	573	5	indiana	indiana	PROPN
inlawrev-3827	573	6	code	code	PROPN
inlawrev-3827	573	7	section	section	PROPN
inlawrev-3827	573	8	6	6	NUM
inlawrev-3827	573	9	-	-	SYM
inlawrev-3827	573	10	5.5	5.5	NUM
inlawrev-3827	573	11	-	-	PUNCT
inlawrev-3827	573	12	2	2	NUM
inlawrev-3827	573	13	-	-	SYM
inlawrev-3827	573	14	8	8	NUM
inlawrev-3827	573	15	defines	define	VERB
inlawrev-3827	573	16	the	the	DET
inlawrev-3827	573	17	corporate	corporate	ADJ
inlawrev-3827	573	18	partner	partner	NOUN
inlawrev-3827	573	19	as	as	ADP
inlawrev-3827	573	20	a	a	DET
inlawrev-3827	573	21	taxpayer	taxpayer	NOUN
inlawrev-3827	573	22	under	under	ADP
inlawrev-3827	573	23	the	the	DET
inlawrev-3827	573	24	statute	statute	NOUN
inlawrev-3827	573	25	,	,	PUNCT
inlawrev-3827	573	26	and	and	CCONJ
inlawrev-3827	573	27	requires	require	VERB
inlawrev-3827	573	28	the	the	DET
inlawrev-3827	573	29	corporate	corporate	ADJ
inlawrev-3827	573	30	partner	partner	NOUN
inlawrev-3827	573	31	to	to	ADP
inlawrev-3827	573	32	167	167	NUM
inlawrev-3827	573	33	.	.	PUNCT
inlawrev-3827	574	1	i	i	PRON
inlawrev-3827	574	2	d.	d.	PROPN
inlawrev-3827	574	3	§	§	PROPN
inlawrev-3827	574	4	6	6	NUM
inlawrev-3827	574	5	-	-	SYM
inlawrev-3827	574	6	5.5	5.5	NUM
inlawrev-3827	574	7	-	-	PUNCT
inlawrev-3827	574	8	3	3	NUM
inlawrev-3827	574	9	-	-	PUNCT
inlawrev-3827	574	10	8(5)(a	8(5)(a	NOUN
inlawrev-3827	574	11	)	)	PUNCT
inlawrev-3827	574	12	.	.	PUNCT
inlawrev-3827	575	1	168	168	NUM
inlawrev-3827	575	2	.	.	PUNCT
inlawrev-3827	576	1	i	i	PRON
inlawrev-3827	576	2	d.	d.	PROPN
inlawrev-3827	576	3	§	§	PROPN
inlawrev-3827	576	4	6	6	NUM
inlawrev-3827	576	5	-	-	SYM
inlawrev-3827	576	6	5.5	5.5	NUM
inlawrev-3827	576	7	-	-	PUNCT
inlawrev-3827	576	8	5	5	NUM
inlawrev-3827	576	9	-	-	SYM
inlawrev-3827	576	10	1	1	NUM
inlawrev-3827	576	11	.	.	NOUN
inlawrev-3827	576	12	169	169	NUM
inlawrev-3827	576	13	.	.	PUNCT
inlawrev-3827	577	1	i	i	PRON
inlawrev-3827	577	2	d.	d.	PROPN
inlawrev-3827	577	3	§	§	PROPN
inlawrev-3827	577	4	6	6	NUM
inlawrev-3827	577	5	-	-	SYM
inlawrev-3827	577	6	5.5	5.5	NUM
inlawrev-3827	577	7	-	-	PUNCT
inlawrev-3827	577	8	3	3	NUM
inlawrev-3827	577	9	-	-	SYM
inlawrev-3827	577	10	1	1	NUM
inlawrev-3827	577	11	.	.	NUM
inlawrev-3827	577	12	170	170	NUM
inlawrev-3827	577	13	.	.	PUNCT
inlawrev-3827	578	1	i	i	PRON
inlawrev-3827	578	2	d.	d.	PROPN
inlawrev-3827	578	3	§	§	PROPN
inlawrev-3827	578	4	6	6	NUM
inlawrev-3827	578	5	-	-	SYM
inlawrev-3827	578	6	5.5	5.5	NUM
inlawrev-3827	578	7	-	-	PUNCT
inlawrev-3827	578	8	2	2	NUM
inlawrev-3827	578	9	-	-	SYM
inlawrev-3827	578	10	4	4	NUM
inlawrev-3827	578	11	;	;	PUNCT
inlawrev-3827	578	12	see	see	VERB
inlawrev-3827	578	13	infra	infra	NOUN
inlawrev-3827	578	14	part	part	NOUN
inlawrev-3827	578	15	iii.d	iii.d	NOUN
inlawrev-3827	578	16	for	for	ADP
inlawrev-3827	578	17	more	more	ADJ
inlawrev-3827	578	18	in	in	ADP
inlawrev-3827	578	19	depth	depth	NOUN
inlawrev-3827	578	20	discussion	discussion	NOUN
inlawrev-3827	578	21	of	of	ADP
inlawrev-3827	578	22	apportionment	apportionment	ADJ
inlawrev-3827	578	23	numerator	numerator	NOUN
inlawrev-3827	578	24	and	and	CCONJ
inlawrev-3827	578	25	denominator	denominator	NOUN
inlawrev-3827	578	26	.	.	PUNCT
inlawrev-3827	579	1	171	171	NUM
inlawrev-3827	579	2	.	.	PUNCT
inlawrev-3827	580	1	ind	ind	PROPN
inlawrev-3827	580	2	.	.	PUNCT
inlawrev-3827	581	1	code	code	PROPN
inlawrev-3827	581	2	§	§	PROPN
inlawrev-3827	581	3	6	6	NUM
inlawrev-3827	581	4	-	-	SYM
inlawrev-3827	581	5	5.5	5.5	NUM
inlawrev-3827	581	6	-	-	PUNCT
inlawrev-3827	581	7	5	5	NUM
inlawrev-3827	581	8	-	-	SYM
inlawrev-3827	581	9	2	2	NUM
inlawrev-3827	581	10	(	(	PUNCT
inlawrev-3827	581	11	2006	2006	NUM
inlawrev-3827	581	12	)	)	PUNCT
inlawrev-3827	581	13	.	.	PUNCT
inlawrev-3827	582	1	2007	2007	NUM
inlawrev-3827	582	2	]	]	PUNCT
inlawrev-3827	582	3	has	have	VERB
inlawrev-3827	582	4	the	the	DET
inlawrev-3827	582	5	unitary	unitary	ADJ
inlawrev-3827	582	6	principle	principle	NOUN
inlawrev-3827	582	7	been	be	AUX
inlawrev-3827	582	8	abandoned	abandon	VERB
inlawrev-3827	582	9	?	?	PUNCT
inlawrev-3827	583	1	605	605	NUM
inlawrev-3827	583	2	include	include	VERB
inlawrev-3827	583	3	the	the	DET
inlawrev-3827	583	4	partnership	partnership	NOUN
inlawrev-3827	583	5	income	income	NOUN
inlawrev-3827	583	6	in	in	ADP
inlawrev-3827	583	7	the	the	DET
inlawrev-3827	583	8	corporate	corporate	ADJ
inlawrev-3827	583	9	partner	partner	NOUN
inlawrev-3827	583	10	's	's	PART
inlawrev-3827	583	11	income	income	NOUN
inlawrev-3827	583	12	.	.	PUNCT
inlawrev-3827	584	1	however	however	ADV
inlawrev-3827	584	2	,	,	PUNCT
inlawrev-3827	584	3	the	the	DET
inlawrev-3827	584	4	corporate	corporate	ADJ
inlawrev-3827	584	5	partner	partner	NOUN
inlawrev-3827	584	6	can	can	AUX
inlawrev-3827	584	7	not	not	PART
inlawrev-3827	584	8	be	be	AUX
inlawrev-3827	584	9	included	include	VERB
inlawrev-3827	584	10	in	in	ADP
inlawrev-3827	584	11	the	the	DET
inlawrev-3827	584	12	unitary	unitary	ADJ
inlawrev-3827	584	13	return	return	NOUN
inlawrev-3827	584	14	because	because	SCONJ
inlawrev-3827	584	15	,	,	PUNCT
inlawrev-3827	584	16	while	while	SCONJ
inlawrev-3827	584	17	it	it	PRON
inlawrev-3827	584	18	is	be	AUX
inlawrev-3827	584	19	a	a	DET
inlawrev-3827	584	20	taxpayer	taxpayer	NOUN
inlawrev-3827	584	21	,	,	PUNCT
inlawrev-3827	584	22	it	it	PRON
inlawrev-3827	584	23	does	do	AUX
inlawrev-3827	584	24	not	not	PART
inlawrev-3827	584	25	transact	transact	VERB
inlawrev-3827	584	26	business	business	NOUN
inlawrev-3827	584	27	in	in	ADP
inlawrev-3827	584	28	indiana	indiana	PROPN
inlawrev-3827	584	29	under	under	ADP
inlawrev-3827	584	30	the	the	DET
inlawrev-3827	584	31	statute	statute	NOUN
inlawrev-3827	584	32	's	's	PART
inlawrev-3827	584	33	definition	definition	NOUN
inlawrev-3827	584	34	of	of	ADP
inlawrev-3827	584	35	that	that	DET
inlawrev-3827	584	36	term	term	NOUN
inlawrev-3827	584	37	.	.	PUNCT
inlawrev-3827	585	1	'	'	PUNCT
inlawrev-3827	585	2	^^	^^	SYM
inlawrev-3827	585	3	financial	financial	ADJ
inlawrev-3827	585	4	institutions	institution	NOUN
inlawrev-3827	585	5	can	can	AUX
inlawrev-3827	585	6	interpret	interpret	VERB
inlawrev-3827	585	7	these	these	DET
inlawrev-3827	585	8	two	two	NUM
inlawrev-3827	585	9	provisions	provision	NOUN
inlawrev-3827	585	10	in	in	ADP
inlawrev-3827	585	11	the	the	DET
inlawrev-3827	585	12	statute	statute	NOUN
inlawrev-3827	585	13	as	as	ADP
inlawrev-3827	585	14	allowing	allow	VERB
inlawrev-3827	585	15	them	they	PRON
inlawrev-3827	585	16	a	a	DET
inlawrev-3827	585	17	choice	choice	NOUN
inlawrev-3827	585	18	in	in	ADP
inlawrev-3827	585	19	how	how	SCONJ
inlawrev-3827	585	20	to	to	PART
inlawrev-3827	585	21	report	report	VERB
inlawrev-3827	585	22	the	the	DET
inlawrev-3827	585	23	income	income	NOUN
inlawrev-3827	585	24	from	from	ADP
inlawrev-3827	585	25	a	a	DET
inlawrev-3827	585	26	partnership	partnership	NOUN
inlawrev-3827	585	27	using	use	VERB
inlawrev-3827	585	28	this	this	DET
inlawrev-3827	585	29	type	type	NOUN
inlawrev-3827	585	30	of	of	ADP
inlawrev-3827	585	31	structure	structure	NOUN
inlawrev-3827	585	32	.	.	PUNCT
inlawrev-3827	586	1	the	the	DET
inlawrev-3827	586	2	financial	financial	ADJ
inlawrev-3827	586	3	institution	institution	NOUN
inlawrev-3827	586	4	will	will	AUX
inlawrev-3827	586	5	contend	contend	VERB
inlawrev-3827	586	6	that	that	SCONJ
inlawrev-3827	586	7	it	it	PRON
inlawrev-3827	586	8	may	may	AUX
inlawrev-3827	586	9	choose	choose	VERB
inlawrev-3827	586	10	to	to	PART
inlawrev-3827	586	11	include	include	VERB
inlawrev-3827	586	12	the	the	DET
inlawrev-3827	586	13	operating	operating	NOUN
inlawrev-3827	586	14	results	result	NOUN
inlawrev-3827	586	15	of	of	ADP
inlawrev-3827	586	16	the	the	DET
inlawrev-3827	586	17	partnership	partnership	NOUN
inlawrev-3827	586	18	in	in	ADP
inlawrev-3827	586	19	the	the	DET
inlawrev-3827	586	20	unitary	unitary	ADJ
inlawrev-3827	586	21	return	return	NOUN
inlawrev-3827	586	22	and	and	CCONJ
inlawrev-3827	586	23	the	the	DET
inlawrev-3827	586	24	receipts	receipt	NOUN
inlawrev-3827	586	25	of	of	ADP
inlawrev-3827	586	26	the	the	DET
inlawrev-3827	586	27	partnership	partnership	NOUN
inlawrev-3827	586	28	in	in	ADP
inlawrev-3827	586	29	the	the	DET
inlawrev-3827	586	30	apportionment	apportionment	ADJ
inlawrev-3827	586	31	calculation	calculation	NOUN
inlawrev-3827	586	32	or	or	CCONJ
inlawrev-3827	586	33	the	the	DET
inlawrev-3827	586	34	corporate	corporate	ADJ
inlawrev-3827	586	35	partner	partner	NOUN
inlawrev-3827	586	36	may	may	AUX
inlawrev-3827	586	37	separately	separately	ADV
inlawrev-3827	586	38	report	report	VERB
inlawrev-3827	586	39	the	the	DET
inlawrev-3827	586	40	partnership	partnership	NOUN
inlawrev-3827	586	41	'	'	PART
inlawrev-3827	586	42	s	s	PROPN
inlawrev-3827	586	43	income	income	NOUN
inlawrev-3827	586	44	outside	outside	ADP
inlawrev-3827	586	45	the	the	DET
inlawrev-3827	586	46	unitary	unitary	ADJ
inlawrev-3827	586	47	return	return	NOUN
inlawrev-3827	586	48	.	.	PUNCT
inlawrev-3827	587	1	this	this	PRON
inlawrev-3827	587	2	allows	allow	VERB
inlawrev-3827	587	3	the	the	DET
inlawrev-3827	587	4	financial	financial	ADJ
inlawrev-3827	587	5	institution	institution	NOUN
inlawrev-3827	587	6	to	to	PART
inlawrev-3827	587	7	control	control	VERB
inlawrev-3827	587	8	the	the	DET
inlawrev-3827	587	9	partnership	partnership	NOUN
inlawrev-3827	587	10	's	's	PART
inlawrev-3827	587	11	effect	effect	NOUN
inlawrev-3827	587	12	on	on	ADP
inlawrev-3827	587	13	the	the	DET
inlawrev-3827	587	14	unitary	unitary	ADJ
inlawrev-3827	587	15	group	group	NOUN
inlawrev-3827	587	16	's	's	PART
inlawrev-3827	587	17	apportionment	apportionment	ADJ
inlawrev-3827	587	18	percentage	percentage	NOUN
inlawrev-3827	587	19	,	,	PUNCT
inlawrev-3827	587	20	which	which	PRON
inlawrev-3827	587	21	is	be	AUX
inlawrev-3827	587	22	a	a	DET
inlawrev-3827	587	23	single	single	ADJ
inlawrev-3827	587	24	factor	factor	NOUN
inlawrev-3827	587	25	percentage	percentage	NOUN
inlawrev-3827	587	26	based	base	VERB
inlawrev-3827	587	27	solely	solely	ADV
inlawrev-3827	587	28	on	on	ADP
inlawrev-3827	587	29	receipts	receipt	NOUN
inlawrev-3827	587	30	.	.	PUNCT
inlawrev-3827	588	1	^'^^	^'^^	PUNCT
inlawrev-3827	589	1	this	this	DET
inlawrev-3827	589	2	structure	structure	NOUN
inlawrev-3827	589	3	is	be	AUX
inlawrev-3827	589	4	most	most	ADV
inlawrev-3827	589	5	useful	useful	ADJ
inlawrev-3827	589	6	to	to	PART
inlawrev-3827	589	7	shield	shield	VERB
inlawrev-3827	589	8	the	the	DET
inlawrev-3827	589	9	unitary	unitary	ADJ
inlawrev-3827	589	10	apportionment	apportionment	ADJ
inlawrev-3827	589	11	percentage	percentage	NOUN
inlawrev-3827	589	12	from	from	ADP
inlawrev-3827	589	13	the	the	DET
inlawrev-3827	589	14	impact	impact	NOUN
inlawrev-3827	589	15	of	of	ADP
inlawrev-3827	589	16	the	the	DET
inlawrev-3827	589	17	receipts	receipt	NOUN
inlawrev-3827	589	18	of	of	ADP
inlawrev-3827	589	19	credit	credit	NOUN
inlawrev-3827	589	20	card	card	NOUN
inlawrev-3827	589	21	operations	operation	NOUN
inlawrev-3827	589	22	.	.	PUNCT
inlawrev-3827	590	1	the	the	DET
inlawrev-3827	590	2	receipts	receipt	NOUN
inlawrev-3827	590	3	from	from	ADP
inlawrev-3827	590	4	credit	credit	NOUN
inlawrev-3827	590	5	card	card	NOUN
inlawrev-3827	590	6	operations	operation	NOUN
inlawrev-3827	590	7	generally	generally	ADV
inlawrev-3827	590	8	increase	increase	VERB
inlawrev-3827	590	9	the	the	DET
inlawrev-3827	590	10	indiana	indiana	PROPN
inlawrev-3827	590	11	apportionment	apportionment	PROPN
inlawrev-3827	590	12	percentage	percentage	NOUN
inlawrev-3827	590	13	when	when	SCONJ
inlawrev-3827	590	14	indiana	indiana	PROPN
inlawrev-3827	590	15	credit	credit	NOUN
inlawrev-3827	590	16	card	card	NOUN
inlawrev-3827	590	17	receipts	receipt	NOUN
inlawrev-3827	590	18	are	be	AUX
inlawrev-3827	590	19	included	include	VERB
inlawrev-3827	590	20	in	in	ADP
inlawrev-3827	590	21	the	the	DET
inlawrev-3827	590	22	numerator	numerator	NOUN
inlawrev-3827	590	23	,	,	PUNCT
inlawrev-3827	590	24	^^"^	^^"^	VERB
inlawrev-3827	590	25	particularly	particularly	ADV
inlawrev-3827	590	26	for	for	ADP
inlawrev-3827	590	27	large	large	ADJ
inlawrev-3827	590	28	multi	multi	ADJ
inlawrev-3827	590	29	-	-	ADJ
inlawrev-3827	590	30	state	state	ADJ
inlawrev-3827	590	31	financial	financial	ADJ
inlawrev-3827	590	32	institutions	institution	NOUN
inlawrev-3827	590	33	.	.	PUNCT
inlawrev-3827	591	1	the	the	DET
inlawrev-3827	591	2	state	state	NOUN
inlawrev-3827	591	3	likely	likely	ADV
inlawrev-3827	591	4	will	will	AUX
inlawrev-3827	591	5	view	view	VERB
inlawrev-3827	591	6	the	the	DET
inlawrev-3827	591	7	partnership	partnership	NOUN
inlawrev-3827	591	8	's	's	PART
inlawrev-3827	591	9	operating	operating	NOUN
inlawrev-3827	591	10	results	result	NOUN
inlawrev-3827	591	11	and	and	CCONJ
inlawrev-3827	591	12	receipts	receipt	NOUN
inlawrev-3827	591	13	for	for	ADP
inlawrev-3827	591	14	apportionment	apportionment	NOUN
inlawrev-3827	591	15	as	as	ADP
inlawrev-3827	591	16	includible	includible	NOUN
inlawrev-3827	591	17	in	in	ADP
inlawrev-3827	591	18	the	the	DET
inlawrev-3827	591	19	unitary	unitary	ADJ
inlawrev-3827	591	20	return	return	NOUN
inlawrev-3827	591	21	.	.	PUNCT
inlawrev-3827	592	1	this	this	PRON
inlawrev-3827	592	2	is	be	AUX
inlawrev-3827	592	3	consistent	consistent	ADJ
inlawrev-3827	592	4	with	with	ADP
inlawrev-3827	592	5	the	the	DET
inlawrev-3827	592	6	unitary	unitary	ADJ
inlawrev-3827	592	7	principle	principle	NOUN
inlawrev-3827	592	8	^^^	^^^	PROPN
inlawrev-3827	592	9	on	on	ADP
inlawrev-3827	592	10	which	which	PRON
inlawrev-3827	592	11	the	the	DET
inlawrev-3827	592	12	financial	financial	ADJ
inlawrev-3827	592	13	institutions	institution	NOUN
inlawrev-3827	592	14	tax	tax	NOUN
inlawrev-3827	592	15	was	be	AUX
inlawrev-3827	592	16	based	base	VERB
inlawrev-3827	592	17	and	and	CCONJ
inlawrev-3827	592	18	is	be	AUX
inlawrev-3827	592	19	supported	support	VERB
inlawrev-3827	592	20	by	by	ADP
inlawrev-3827	592	21	the	the	DET
inlawrev-3827	592	22	statutory	statutory	ADJ
inlawrev-3827	592	23	definition	definition	NOUN
inlawrev-3827	592	24	of	of	ADP
inlawrev-3827	592	25	a	a	DET
inlawrev-3827	592	26	unitary	unitary	ADJ
inlawrev-3827	592	27	group	group	NOUN
inlawrev-3827	592	28	in	in	ADP
inlawrev-3827	592	29	the	the	DET
inlawrev-3827	592	30	article	article	NOUN
inlawrev-3827	592	31	.	.	PUNCT
inlawrev-3827	593	1	^^^	^^^	ADJ
inlawrev-3827	593	2	allowing	allow	VERB
inlawrev-3827	593	3	the	the	DET
inlawrev-3827	593	4	corporate	corporate	ADJ
inlawrev-3827	593	5	partner	partner	NOUN
inlawrev-3827	593	6	to	to	PART
inlawrev-3827	593	7	separately	separately	ADV
inlawrev-3827	593	8	report	report	VERB
inlawrev-3827	593	9	the	the	DET
inlawrev-3827	593	10	partnership	partnership	NOUN
inlawrev-3827	593	11	results	result	VERB
inlawrev-3827	593	12	affords	afford	VERB
inlawrev-3827	593	13	nonunitary	nonunitary	ADJ
inlawrev-3827	593	14	treatment	treatment	NOUN
inlawrev-3827	593	15	for	for	ADP
inlawrev-3827	593	16	a	a	DET
inlawrev-3827	593	17	segment	segment	NOUN
inlawrev-3827	593	18	of	of	ADP
inlawrev-3827	593	19	the	the	DET
inlawrev-3827	593	20	unitary	unitary	ADJ
inlawrev-3827	593	21	business	business	NOUN
inlawrev-3827	593	22	.	.	PUNCT
inlawrev-3827	594	1	the	the	DET
inlawrev-3827	594	2	state	state	NOUN
inlawrev-3827	594	3	can	can	AUX
inlawrev-3827	594	4	offer	offer	VERB
inlawrev-3827	594	5	that	that	SCONJ
inlawrev-3827	594	6	this	this	DET
inlawrev-3827	594	7	mode	mode	NOUN
inlawrev-3827	594	8	of	of	ADP
inlawrev-3827	594	9	reporting	reporting	NOUN
inlawrev-3827	594	10	runs	run	NOUN
inlawrev-3827	594	11	contrary	contrary	ADJ
inlawrev-3827	594	12	to	to	ADP
inlawrev-3827	594	13	legislative	legislative	ADJ
inlawrev-3827	594	14	intent	intent	NOUN
inlawrev-3827	594	15	,	,	PUNCT
inlawrev-3827	594	16	and	and	CCONJ
inlawrev-3827	594	17	also	also	ADV
inlawrev-3827	594	18	point	point	VERB
inlawrev-3827	594	19	out	out	ADP
inlawrev-3827	594	20	that	that	SCONJ
inlawrev-3827	594	21	while	while	SCONJ
inlawrev-3827	594	22	most	most	ADJ
inlawrev-3827	594	23	taxing	taxing	ADJ
inlawrev-3827	594	24	jurisdictions	jurisdiction	NOUN
inlawrev-3827	594	25	,	,	PUNCT
inlawrev-3827	594	26	including	include	VERB
inlawrev-3827	594	27	the	the	DET
inlawrev-3827	594	28	irs,^^^	irs,^^^	PROPN
inlawrev-3827	594	29	allow	allow	VERB
inlawrev-3827	594	30	a	a	DET
inlawrev-3827	594	31	business	business	NOUN
inlawrev-3827	594	32	to	to	PART
inlawrev-3827	594	33	choose	choose	VERB
inlawrev-3827	594	34	any	any	DET
inlawrev-3827	594	35	type	type	NOUN
inlawrev-3827	594	36	of	of	ADP
inlawrev-3827	594	37	structure	structure	NOUN
inlawrev-3827	594	38	it	it	PRON
inlawrev-3827	594	39	sees	see	VERB
inlawrev-3827	594	40	fit	fit	ADJ
inlawrev-3827	594	41	,	,	PUNCT
inlawrev-3827	594	42	taxing	tax	VERB
inlawrev-3827	594	43	jurisdictions	jurisdiction	NOUN
inlawrev-3827	594	44	do	do	AUX
inlawrev-3827	594	45	not	not	PART
inlawrev-3827	594	46	allow	allow	VERB
inlawrev-3827	594	47	a	a	DET
inlawrev-3827	594	48	taxpayer	taxpayer	NOUN
inlawrev-3827	594	49	a	a	DET
inlawrev-3827	594	50	choice	choice	NOUN
inlawrev-3827	594	51	concerning	concern	VERB
inlawrev-3827	594	52	the	the	DET
inlawrev-3827	594	53	manner	manner	NOUN
inlawrev-3827	594	54	of	of	ADP
inlawrev-3827	594	55	taxation	taxation	NOUN
inlawrev-3827	594	56	after	after	SCONJ
inlawrev-3827	594	57	a	a	DET
inlawrev-3827	594	58	particular	particular	ADJ
inlawrev-3827	594	59	entity	entity	NOUN
inlawrev-3827	594	60	type	type	NOUN
inlawrev-3827	594	61	has	have	AUX
inlawrev-3827	594	62	been	be	AUX
inlawrev-3827	594	63	selected	select	VERB
inlawrev-3827	594	64	.	.	PUNCT
inlawrev-3827	595	1	finally	finally	ADV
inlawrev-3827	595	2	,	,	PUNCT
inlawrev-3827	595	3	using	use	VERB
inlawrev-3827	595	4	established	established	ADJ
inlawrev-3827	595	5	pass	pass	NOUN
inlawrev-3827	595	6	-	-	PUNCT
inlawrev-3827	595	7	thru	thru	NOUN
inlawrev-3827	595	8	and	and	CCONJ
inlawrev-3827	595	9	unitary	unitary	ADJ
inlawrev-3827	595	10	principles	principle	NOUN
inlawrev-3827	595	11	,	,	PUNCT
inlawrev-3827	595	12	the	the	DET
inlawrev-3827	595	13	state	state	NOUN
inlawrev-3827	595	14	may	may	AUX
inlawrev-3827	595	15	successfully	successfully	ADV
inlawrev-3827	595	16	attempt	attempt	VERB
inlawrev-3827	595	17	to	to	PART
inlawrev-3827	595	18	directly	directly	ADV
inlawrev-3827	595	19	attribute	attribute	VERB
inlawrev-3827	595	20	the	the	DET
inlawrev-3827	595	21	partnership	partnership	NOUN
inlawrev-3827	595	22	receipts	receipt	NOUN
inlawrev-3827	595	23	to	to	ADP
inlawrev-3827	595	24	the	the	DET
inlawrev-3827	595	25	corporate	corporate	ADJ
inlawrev-3827	595	26	partner	partner	NOUN
inlawrev-3827	595	27	.	.	PUNCT
inlawrev-3827	596	1	such	such	ADJ
inlawrev-3827	596	2	attribution	attribution	NOUN
inlawrev-3827	596	3	brings	bring	VERB
inlawrev-3827	596	4	the	the	DET
inlawrev-3827	596	5	partner	partner	NOUN
inlawrev-3827	596	6	within	within	ADP
inlawrev-3827	596	7	the	the	DET
inlawrev-3827	596	8	definition	definition	NOUN
inlawrev-3827	596	9	of	of	ADP
inlawrev-3827	596	10	transacting	transact	VERB
inlawrev-3827	596	11	business	business	NOUN
inlawrev-3827	596	12	in	in	ADP
inlawrev-3827	596	13	the	the	DET
inlawrev-3827	596	14	state	state	NOUN
inlawrev-3827	596	15	,	,	PUNCT
inlawrev-3827	596	16	thereby	thereby	ADV
inlawrev-3827	596	17	requiring	require	VERB
inlawrev-3827	596	18	the	the	DET
inlawrev-3827	596	19	inclusion	inclusion	NOUN
inlawrev-3827	596	20	of	of	ADP
inlawrev-3827	596	21	the	the	DET
inlawrev-3827	596	22	corporate	corporate	ADJ
inlawrev-3827	596	23	partner	partner	NOUN
inlawrev-3827	596	24	in	in	ADP
inlawrev-3827	596	25	the	the	DET
inlawrev-3827	596	26	indiana	indiana	PROPN
inlawrev-3827	596	27	unitary	unitary	ADJ
inlawrev-3827	596	28	group	group	NOUN
inlawrev-3827	596	29	.	.	PUNCT
inlawrev-3827	597	1	^^^	^^^	X
inlawrev-3827	597	2	172	172	NUM
inlawrev-3827	597	3	.	.	PUNCT
inlawrev-3827	598	1	i	i	PRON
inlawrev-3827	598	2	d.	d.	PROPN
inlawrev-3827	598	3	§	§	PROPN
inlawrev-3827	598	4	§	§	PROPN
inlawrev-3827	598	5	6	6	NUM
inlawrev-3827	598	6	-	-	SYM
inlawrev-3827	598	7	5.5	5.5	NUM
inlawrev-3827	598	8	-	-	PUNCT
inlawrev-3827	598	9	1	1	NUM
inlawrev-3827	598	10	-	-	PUNCT
inlawrev-3827	598	11	18,-3	18,-3	NUM
inlawrev-3827	598	12	-	-	SYM
inlawrev-3827	598	13	1	1	NUM
inlawrev-3827	598	14	.	.	NOUN
inlawrev-3827	598	15	173	173	NUM
inlawrev-3827	598	16	.	.	PUNCT
inlawrev-3827	599	1	i	i	PRON
inlawrev-3827	599	2	d.	d.	PROPN
inlawrev-3827	599	3	§	§	PROPN
inlawrev-3827	599	4	6	6	NUM
inlawrev-3827	599	5	-	-	SYM
inlawrev-3827	599	6	5.5	5.5	NUM
inlawrev-3827	599	7	-	-	PUNCT
inlawrev-3827	599	8	2	2	NUM
inlawrev-3827	599	9	-	-	SYM
inlawrev-3827	599	10	4	4	NUM
inlawrev-3827	599	11	.	.	NOUN
inlawrev-3827	599	12	174	174	NUM
inlawrev-3827	599	13	.	.	PUNCT
inlawrev-3827	600	1	see	see	VERB
inlawrev-3827	600	2	infra	infra	NOUN
inlawrev-3827	600	3	part	part	NOUN
inlawrev-3827	600	4	iii.d	iii.d	NOUN
inlawrev-3827	600	5	.	.	PUNCT
inlawrev-3827	601	1	there	there	PRON
inlawrev-3827	601	2	is	be	VERB
inlawrev-3827	601	3	some	some	DET
inlawrev-3827	601	4	doubt	doubt	NOUN
inlawrev-3827	601	5	that	that	SCONJ
inlawrev-3827	601	6	the	the	DET
inlawrev-3827	601	7	receipts	receipt	NOUN
inlawrev-3827	601	8	of	of	ADP
inlawrev-3827	601	9	a	a	DET
inlawrev-3827	601	10	pass	pass	VERB
inlawrev-3827	601	11	-	-	PUNCT
inlawrev-3827	601	12	thru	thru	NOUN
inlawrev-3827	601	13	entity	entity	NOUN
inlawrev-3827	601	14	must	must	AUX
inlawrev-3827	601	15	be	be	AUX
inlawrev-3827	601	16	included	include	VERB
inlawrev-3827	601	17	in	in	ADP
inlawrev-3827	601	18	the	the	DET
inlawrev-3827	601	19	numerator	numerator	NOUN
inlawrev-3827	601	20	for	for	ADP
inlawrev-3827	601	21	apportionment	apportionment	NOUN
inlawrev-3827	601	22	.	.	PUNCT
inlawrev-3827	602	1	175	175	NUM
inlawrev-3827	602	2	.	.	PUNCT
inlawrev-3827	603	1	hunt	hunt	PROPN
inlawrev-3827	603	2	corp	corp	PROPN
inlawrev-3827	603	3	.	.	PROPN
inlawrev-3827	604	1	v.	v.	PROPN
inlawrev-3827	604	2	ind	ind	PROPN
inlawrev-3827	604	3	.	.	PUNCT
inlawrev-3827	605	1	dep't	dep't	NOUN
inlawrev-3827	605	2	of	of	ADP
inlawrev-3827	605	3	revenue	revenue	NOUN
inlawrev-3827	605	4	,	,	PUNCT
inlawrev-3827	605	5	709	709	NUM
inlawrev-3827	605	6	n.e.2d	n.e.2d	NOUN
inlawrev-3827	605	7	766	766	NUM
inlawrev-3827	605	8	,	,	PUNCT
inlawrev-3827	605	9	777	777	NUM
inlawrev-3827	605	10	(	(	PUNCT
inlawrev-3827	605	11	ind	ind	NOUN
inlawrev-3827	605	12	.	.	PUNCT
inlawrev-3827	606	1	tax	tax	PROPN
inlawrev-3827	606	2	ct	ct	PROPN
inlawrev-3827	606	3	.	.	PROPN
inlawrev-3827	606	4	1999	1999	NUM
inlawrev-3827	606	5	)	)	PUNCT
inlawrev-3827	606	6	.	.	PUNCT
inlawrev-3827	607	1	176	176	NUM
inlawrev-3827	607	2	.	.	PUNCT
inlawrev-3827	608	1	ind	ind	PROPN
inlawrev-3827	608	2	.	.	PUNCT
inlawrev-3827	609	1	code	code	PROPN
inlawrev-3827	609	2	§	§	PROPN
inlawrev-3827	609	3	6	6	NUM
inlawrev-3827	609	4	-	-	SYM
inlawrev-3827	609	5	5.5	5.5	NUM
inlawrev-3827	609	6	-	-	PUNCT
inlawrev-3827	609	7	1	1	NUM
inlawrev-3827	609	8	-	-	SYM
inlawrev-3827	609	9	18	18	NUM
inlawrev-3827	609	10	(	(	PUNCT
inlawrev-3827	609	11	2006	2006	NUM
inlawrev-3827	609	12	)	)	PUNCT
inlawrev-3827	609	13	;	;	PUNCT
inlawrev-3827	609	14	see	see	VERB
inlawrev-3827	609	15	supra	supra	ADJ
inlawrev-3827	609	16	text	text	NOUN
inlawrev-3827	609	17	accompanying	accompanying	ADJ
inlawrev-3827	609	18	notes	note	NOUN
inlawrev-3827	609	19	80	80	NUM
inlawrev-3827	609	20	-	-	SYM
inlawrev-3827	609	21	90	90	NUM
inlawrev-3827	609	22	for	for	ADP
inlawrev-3827	609	23	discussion	discussion	NOUN
inlawrev-3827	609	24	of	of	ADP
inlawrev-3827	609	25	unitary	unitary	ADJ
inlawrev-3827	609	26	business	business	NOUN
inlawrev-3827	609	27	principle	principle	NOUN
inlawrev-3827	609	28	as	as	ADP
inlawrev-3827	609	29	a	a	DET
inlawrev-3827	609	30	basis	basis	NOUN
inlawrev-3827	609	31	for	for	ADP
inlawrev-3827	609	32	financial	financial	ADJ
inlawrev-3827	609	33	institutions	institution	NOUN
inlawrev-3827	609	34	tax	tax	NOUN
inlawrev-3827	609	35	.	.	PUNCT
inlawrev-3827	610	1	177	177	NUM
inlawrev-3827	610	2	.	.	PUNCT
inlawrev-3827	611	1	see	see	VERB
inlawrev-3827	611	2	generally	generally	ADV
inlawrev-3827	611	3	26	26	NUM
inlawrev-3827	611	4	u.s.c	u.s.c	ADJ
inlawrev-3827	611	5	.	.	PUNCT
inlawrev-3827	612	1	§	§	PROPN
inlawrev-3827	612	2	§	§	PROPN
inlawrev-3827	612	3	1	1	NUM
inlawrev-3827	612	4	-	-	SYM
inlawrev-3827	612	5	9833	9833	NUM
inlawrev-3827	612	6	(	(	PUNCT
inlawrev-3827	612	7	2000	2000	NUM
inlawrev-3827	612	8	)	)	PUNCT
inlawrev-3827	612	9	(	(	PUNCT
inlawrev-3827	612	10	providing	provide	VERB
inlawrev-3827	612	11	separate	separate	ADJ
inlawrev-3827	612	12	taxing	tax	VERB
inlawrev-3827	612	13	schemes	scheme	NOUN
inlawrev-3827	612	14	based	base	VERB
inlawrev-3827	612	15	on	on	ADP
inlawrev-3827	612	16	an	an	DET
inlawrev-3827	612	17	entity	entity	NOUN
inlawrev-3827	612	18	's	's	PART
inlawrev-3827	612	19	classification	classification	NOUN
inlawrev-3827	612	20	under	under	ADP
inlawrev-3827	612	21	i.r.c	i.r.c	NOUN
inlawrev-3827	612	22	.	.	PUNCT
inlawrev-3827	613	1	§	§	PROPN
inlawrev-3827	613	2	7701	7701	NUM
inlawrev-3827	613	3	)	)	PUNCT
inlawrev-3827	613	4	.	.	PUNCT
inlawrev-3827	614	1	for	for	ADP
inlawrev-3827	614	2	instance	instance	NOUN
inlawrev-3827	614	3	,	,	PUNCT
inlawrev-3827	614	4	c	c	PROPN
inlawrev-3827	614	5	corporations	corporation	NOUN
inlawrev-3827	614	6	.	.	PUNCT
inlawrev-3827	615	1	subchapter	subchapter	NOUN
inlawrev-3827	615	2	s	s	PART
inlawrev-3827	615	3	corporations	corporation	NOUN
inlawrev-3827	615	4	,	,	PUNCT
inlawrev-3827	615	5	partnerships	partnership	NOUN
inlawrev-3827	615	6	,	,	PUNCT
inlawrev-3827	615	7	reits	reit	NOUN
inlawrev-3827	615	8	and	and	CCONJ
inlawrev-3827	615	9	rics	ric	NOUN
inlawrev-3827	615	10	are	be	AUX
inlawrev-3827	615	11	taxed	tax	VERB
inlawrev-3827	615	12	in	in	ADP
inlawrev-3827	615	13	accordance	accordance	NOUN
inlawrev-3827	615	14	with	with	ADP
inlawrev-3827	615	15	their	their	PRON
inlawrev-3827	615	16	business	business	NOUN
inlawrev-3827	615	17	classification	classification	NOUN
inlawrev-3827	615	18	.	.	PUNCT
inlawrev-3827	616	1	178	178	NUM
inlawrev-3827	616	2	.	.	PUNCT
inlawrev-3827	617	1	see	see	VERB
inlawrev-3827	617	2	infra	infra	NOUN
inlawrev-3827	617	3	part	part	NOUN
inlawrev-3827	617	4	iii.d	iii.d	PROPN
inlawrev-3827	617	5	.	.	PROPN
inlawrev-3827	617	6	including	include	VERB
inlawrev-3827	617	7	the	the	DET
inlawrev-3827	617	8	corporate	corporate	ADJ
inlawrev-3827	617	9	partner	partner	NOUN
inlawrev-3827	617	10	is	be	AUX
inlawrev-3827	617	11	important	important	ADJ
inlawrev-3827	617	12	for	for	ADP
inlawrev-3827	617	13	the	the	DET
inlawrev-3827	617	14	apportionment	apportionment	ADJ
inlawrev-3827	617	15	calculation	calculation	NOUN
inlawrev-3827	617	16	because	because	SCONJ
inlawrev-3827	617	17	the	the	DET
inlawrev-3827	617	18	corporation	corporation	NOUN
inlawrev-3827	617	19	is	be	AUX
inlawrev-3827	617	20	defined	define	VERB
inlawrev-3827	617	21	as	as	ADP
inlawrev-3827	617	22	a	a	DET
inlawrev-3827	617	23	taxpayer	taxpayer	NOUN
inlawrev-3827	617	24	,	,	PUNCT
inlawrev-3827	617	25	but	but	CCONJ
inlawrev-3827	617	26	the	the	DET
inlawrev-3827	617	27	partnership	partnership	NOUN
inlawrev-3827	617	28	is	be	AUX
inlawrev-3827	617	29	not	not	PART
inlawrev-3827	617	30	.	.	PUNCT
inlawrev-3827	618	1	the	the	DET
inlawrev-3827	618	2	606	606	NUM
inlawrev-3827	618	3	indiana	indiana	PROPN
inlawrev-3827	618	4	law	law	NOUN
inlawrev-3827	618	5	review	review	NOUN
inlawrev-3827	618	6	[	[	X
inlawrev-3827	618	7	vol	vol	NOUN
inlawrev-3827	618	8	.	.	PUNCT
inlawrev-3827	618	9	40:585	40:585	NUM
inlawrev-3827	618	10	attempting	attempt	VERB
inlawrev-3827	618	11	to	to	PART
inlawrev-3827	618	12	shelter	shelter	VERB
inlawrev-3827	618	13	all	all	PRON
inlawrev-3827	618	14	of	of	ADP
inlawrev-3827	618	15	the	the	DET
inlawrev-3827	618	16	partnership	partnership	NOUN
inlawrev-3827	618	17	's	's	PART
inlawrev-3827	618	18	income	income	NOUN
inlawrev-3827	618	19	from	from	ADP
inlawrev-3827	618	20	the	the	DET
inlawrev-3827	618	21	tax	tax	NOUN
inlawrev-3827	618	22	requires	require	VERB
inlawrev-3827	618	23	a	a	DET
inlawrev-3827	618	24	structure	structure	NOUN
inlawrev-3827	618	25	that	that	PRON
inlawrev-3827	618	26	adds	add	VERB
inlawrev-3827	618	27	an	an	DET
inlawrev-3827	618	28	additional	additional	ADJ
inlawrev-3827	618	29	layer	layer	NOUN
inlawrev-3827	618	30	of	of	ADP
inlawrev-3827	618	31	holding	hold	VERB
inlawrev-3827	618	32	partnerships	partnership	NOUN
inlawrev-3827	618	33	between	between	ADP
inlawrev-3827	618	34	the	the	DET
inlawrev-3827	618	35	holding	hold	VERB
inlawrev-3827	618	36	company	company	NOUN
inlawrev-3827	618	37	corporations	corporation	NOUN
inlawrev-3827	618	38	and	and	CCONJ
inlawrev-3827	618	39	the	the	DET
inlawrev-3827	618	40	operating	operating	NOUN
inlawrev-3827	618	41	partnership	partnership	NOUN
inlawrev-3827	618	42	.	.	PUNCT
inlawrev-3827	619	1	the	the	DET
inlawrev-3827	619	2	corporate	corporate	ADJ
inlawrev-3827	619	3	partner	partner	NOUN
inlawrev-3827	619	4	in	in	ADP
inlawrev-3827	619	5	this	this	DET
inlawrev-3827	619	6	structure	structure	NOUN
inlawrev-3827	619	7	is	be	AUX
inlawrev-3827	619	8	not	not	PART
inlawrev-3827	619	9	subject	subject	ADJ
inlawrev-3827	619	10	to	to	ADP
inlawrev-3827	619	11	the	the	DET
inlawrev-3827	619	12	provisions	provision	NOUN
inlawrev-3827	619	13	of	of	ADP
inlawrev-3827	619	14	indiana	indiana	PROPN
inlawrev-3827	619	15	code	code	PROPN
inlawrev-3827	619	16	section	section	NOUN
inlawrev-3827	619	17	6	6	NUM
inlawrev-3827	619	18	-	-	SYM
inlawrev-3827	619	19	5.5	5.5	NUM
inlawrev-3827	619	20	-	-	PUNCT
inlawrev-3827	619	21	2	2	NUM
inlawrev-3827	619	22	-	-	SYM
inlawrev-3827	619	23	8	8	NUM
inlawrev-3827	619	24	which	which	PRON
inlawrev-3827	619	25	requires	require	VERB
inlawrev-3827	619	26	the	the	DET
inlawrev-3827	619	27	partner	partner	NOUN
inlawrev-3827	619	28	to	to	PART
inlawrev-3827	619	29	file	file	VERB
inlawrev-3827	619	30	a	a	DET
inlawrev-3827	619	31	return	return	NOUN
inlawrev-3827	619	32	to	to	PART
inlawrev-3827	619	33	report	report	VERB
inlawrev-3827	619	34	the	the	DET
inlawrev-3827	619	35	partnership	partnership	NOUN
inlawrev-3827	619	36	income	income	NOUN
inlawrev-3827	619	37	because	because	SCONJ
inlawrev-3827	619	38	the	the	DET
inlawrev-3827	619	39	corporate	corporate	ADJ
inlawrev-3827	619	40	partner	partner	NOUN
inlawrev-3827	619	41	is	be	AUX
inlawrev-3827	619	42	not	not	PART
inlawrev-3827	619	43	holding	hold	VERB
inlawrev-3827	619	44	an	an	DET
inlawrev-3827	619	45	interest	interest	NOUN
inlawrev-3827	619	46	in	in	ADP
inlawrev-3827	619	47	a	a	DET
inlawrev-3827	619	48	partnership	partnership	NOUN
inlawrev-3827	619	49	that	that	PRON
inlawrev-3827	619	50	is	be	AUX
inlawrev-3827	619	51	transacting	transact	VERB
inlawrev-3827	619	52	the	the	DET
inlawrev-3827	619	53	business	business	NOUN
inlawrev-3827	619	54	of	of	ADP
inlawrev-3827	619	55	a	a	DET
inlawrev-3827	619	56	financial	financial	ADJ
inlawrev-3827	619	57	institution	institution	NOUN
inlawrev-3827	619	58	.	.	PUNCT
inlawrev-3827	620	1	^^^	^^^	ADP
inlawrev-3827	620	2	the	the	DET
inlawrev-3827	620	3	holding	hold	VERB
inlawrev-3827	620	4	partnership	partnership	NOUN
inlawrev-3827	620	5	is	be	AUX
inlawrev-3827	620	6	not	not	PART
inlawrev-3827	620	7	a	a	DET
inlawrev-3827	620	8	taxpayer	taxpayer	NOUN
inlawrev-3827	620	9	because	because	SCONJ
inlawrev-3827	620	10	it	it	PRON
inlawrev-3827	620	11	is	be	AUX
inlawrev-3827	620	12	not	not	PART
inlawrev-3827	620	13	a	a	DET
inlawrev-3827	620	14	corporation	corporation	NOUN
inlawrev-3827	620	15	.	.	PUNCT
inlawrev-3827	621	1	^^	^^	PUNCT
inlawrev-3827	621	2	°	°	ADP
inlawrev-3827	621	3	neither	neither	CCONJ
inlawrev-3827	621	4	the	the	DET
inlawrev-3827	621	5	holding	hold	VERB
inlawrev-3827	621	6	company	company	NOUN
inlawrev-3827	621	7	corporate	corporate	ADJ
inlawrev-3827	621	8	partner	partner	NOUN
inlawrev-3827	621	9	nor	nor	CCONJ
inlawrev-3827	621	10	the	the	DET
inlawrev-3827	621	11	holding	hold	VERB
inlawrev-3827	621	12	partnership	partnership	NOUN
inlawrev-3827	621	13	is	be	AUX
inlawrev-3827	621	14	transacting	transact	VERB
inlawrev-3827	621	15	business	business	NOUN
inlawrev-3827	621	16	in	in	ADP
inlawrev-3827	621	17	the	the	DET
inlawrev-3827	621	18	state	state	NOUN
inlawrev-3827	621	19	.	.	PUNCT
inlawrev-3827	622	1	^^^	^^^	X
inlawrev-3827	622	2	therefore	therefore	ADV
inlawrev-3827	622	3	,	,	PUNCT
inlawrev-3827	622	4	neither	neither	CCONJ
inlawrev-3827	622	5	the	the	DET
inlawrev-3827	622	6	corporate	corporate	ADJ
inlawrev-3827	622	7	partner	partner	NOUN
inlawrev-3827	622	8	nor	nor	CCONJ
inlawrev-3827	622	9	the	the	DET
inlawrev-3827	622	10	holding	hold	VERB
inlawrev-3827	622	11	partnership	partnership	NOUN
inlawrev-3827	622	12	can	can	AUX
inlawrev-3827	622	13	be	be	AUX
inlawrev-3827	622	14	included	include	VERB
inlawrev-3827	622	15	in	in	ADP
inlawrev-3827	622	16	the	the	DET
inlawrev-3827	622	17	unitary	unitary	ADJ
inlawrev-3827	622	18	group	group	NOUN
inlawrev-3827	622	19	.	.	PUNCT
inlawrev-3827	623	1	^^^	^^^	ADP
inlawrev-3827	623	2	financial	financial	ADJ
inlawrev-3827	623	3	institutions	institution	NOUN
inlawrev-3827	623	4	contend	contend	VERB
inlawrev-3827	623	5	that	that	SCONJ
inlawrev-3827	623	6	the	the	DET
inlawrev-3827	623	7	operating	operating	NOUN
inlawrev-3827	623	8	partnership	partnership	NOUN
inlawrev-3827	623	9	's	's	PART
inlawrev-3827	623	10	income	income	NOUN
inlawrev-3827	623	11	is	be	AUX
inlawrev-3827	623	12	attributable	attributable	ADJ
inlawrev-3827	623	13	to	to	ADP
inlawrev-3827	623	14	the	the	DET
inlawrev-3827	623	15	holding	hold	VERB
inlawrev-3827	623	16	partnership	partnership	NOUN
inlawrev-3827	623	17	and	and	CCONJ
inlawrev-3827	623	18	the	the	DET
inlawrev-3827	623	19	holding	hold	VERB
inlawrev-3827	623	20	partnership	partnership	NOUN
inlawrev-3827	623	21	's	's	PART
inlawrev-3827	623	22	income	income	NOUN
inlawrev-3827	623	23	is	be	AUX
inlawrev-3827	623	24	attributable	attributable	ADJ
inlawrev-3827	623	25	to	to	ADP
inlawrev-3827	623	26	the	the	DET
inlawrev-3827	623	27	holding	hold	VERB
inlawrev-3827	623	28	company	company	NOUN
inlawrev-3827	623	29	,	,	PUNCT
inlawrev-3827	623	30	neither	neither	PRON
inlawrev-3827	623	31	of	of	ADP
inlawrev-3827	623	32	which	which	PRON
inlawrev-3827	623	33	is	be	AUX
inlawrev-3827	623	34	either	either	CCONJ
inlawrev-3827	623	35	required	require	VERB
inlawrev-3827	623	36	to	to	PART
inlawrev-3827	623	37	file	file	VERB
inlawrev-3827	623	38	a	a	DET
inlawrev-3827	623	39	return	return	NOUN
inlawrev-3827	623	40	or	or	CCONJ
inlawrev-3827	623	41	includible	includible	NOUN
inlawrev-3827	623	42	in	in	ADP
inlawrev-3827	623	43	the	the	DET
inlawrev-3827	623	44	unitary	unitary	ADJ
inlawrev-3827	623	45	group	group	NOUN
inlawrev-3827	623	46	;	;	PUNCT
inlawrev-3827	623	47	therefore	therefore	ADV
inlawrev-3827	623	48	,	,	PUNCT
inlawrev-3827	623	49	the	the	DET
inlawrev-3827	623	50	operating	operating	NOUN
inlawrev-3827	623	51	partnership	partnership	NOUN
inlawrev-3827	623	52	is	be	AUX
inlawrev-3827	623	53	not	not	PART
inlawrev-3827	623	54	subject	subject	ADJ
inlawrev-3827	623	55	to	to	ADP
inlawrev-3827	623	56	the	the	DET
inlawrev-3827	623	57	tax	tax	NOUN
inlawrev-3827	623	58	.	.	PUNCT
inlawrev-3827	624	1	this	this	DET
inlawrev-3827	624	2	contention	contention	NOUN
inlawrev-3827	624	3	has	have	VERB
inlawrev-3827	624	4	at	at	ADV
inlawrev-3827	624	5	least	least	ADJ
inlawrev-3827	624	6	one	one	NUM
inlawrev-3827	624	7	potentially	potentially	ADV
inlawrev-3827	624	8	fatal	fatal	ADJ
inlawrev-3827	624	9	flaw	flaw	NOUN
inlawrev-3827	624	10	.	.	PUNCT
inlawrev-3827	625	1	the	the	DET
inlawrev-3827	625	2	operating	operating	NOUN
inlawrev-3827	625	3	partnership	partnership	NOUN
inlawrev-3827	625	4	is	be	AUX
inlawrev-3827	625	5	includible	includible	ADJ
inlawrev-3827	625	6	in	in	ADP
inlawrev-3827	625	7	the	the	DET
inlawrev-3827	625	8	unitary	unitary	ADJ
inlawrev-3827	625	9	return	return	NOUN
inlawrev-3827	625	10	under	under	ADP
inlawrev-3827	625	11	the	the	DET
inlawrev-3827	625	12	statute	statute	NOUN
inlawrev-3827	625	13	.	.	PUNCT
inlawrev-3827	626	1	^^^	^^^	PUNCT
inlawrev-3827	626	2	as	as	ADP
inlawrev-3827	626	3	with	with	ADP
inlawrev-3827	626	4	the	the	DET
inlawrev-3827	626	5	single	single	ADJ
inlawrev-3827	626	6	pass	pass	VERB
inlawrev-3827	626	7	-	-	PUNCT
inlawrev-3827	626	8	thru	thru	NOUN
inlawrev-3827	626	9	structure	structure	NOUN
inlawrev-3827	626	10	,	,	PUNCT
inlawrev-3827	626	11	the	the	DET
inlawrev-3827	626	12	state	state	NOUN
inlawrev-3827	626	13	can	can	AUX
inlawrev-3827	626	14	attempt	attempt	VERB
inlawrev-3827	626	15	to	to	PART
inlawrev-3827	626	16	attribute	attribute	VERB
inlawrev-3827	626	17	the	the	DET
inlawrev-3827	626	18	receipts	receipt	NOUN
inlawrev-3827	626	19	from	from	ADP
inlawrev-3827	626	20	transacting	transact	VERB
inlawrev-3827	626	21	business	business	NOUN
inlawrev-3827	626	22	in	in	ADP
inlawrev-3827	626	23	indiana	indiana	PROPN
inlawrev-3827	626	24	to	to	ADP
inlawrev-3827	626	25	the	the	DET
inlawrev-3827	626	26	holding	hold	VERB
inlawrev-3827	626	27	partnership	partnership	NOUN
inlawrev-3827	626	28	and	and	CCONJ
inlawrev-3827	626	29	then	then	ADV
inlawrev-3827	626	30	to	to	ADP
inlawrev-3827	626	31	the	the	DET
inlawrev-3827	626	32	corporate	corporate	ADJ
inlawrev-3827	626	33	partner	partner	NOUN
inlawrev-3827	626	34	,	,	PUNCT
inlawrev-3827	626	35	bringing	bring	VERB
inlawrev-3827	626	36	both	both	PRON
inlawrev-3827	626	37	within	within	ADP
inlawrev-3827	626	38	scope	scope	NOUN
inlawrev-3827	626	39	of	of	ADP
inlawrev-3827	626	40	the	the	DET
inlawrev-3827	626	41	indiana	indiana	PROPN
inlawrev-3827	626	42	unitary	unitary	ADJ
inlawrev-3827	626	43	group	group	NOUN
inlawrev-3827	626	44	.	.	PUNCT
inlawrev-3827	627	1	financial	financial	ADJ
inlawrev-3827	627	2	institutions	institution	NOUN
inlawrev-3827	627	3	that	that	PRON
inlawrev-3827	627	4	directly	directly	ADV
inlawrev-3827	627	5	hold	hold	VERB
inlawrev-3827	627	6	pass	pass	VERB
inlawrev-3827	627	7	-	-	PUNCT
inlawrev-3827	627	8	thru	thru	NOUN
inlawrev-3827	627	9	entities	entity	NOUN
inlawrev-3827	627	10	that	that	PRON
inlawrev-3827	627	11	transact	transact	VERB
inlawrev-3827	627	12	the	the	DET
inlawrev-3827	627	13	business	business	NOUN
inlawrev-3827	627	14	of	of	ADP
inlawrev-3827	627	15	a	a	DET
inlawrev-3827	627	16	financial	financial	ADJ
inlawrev-3827	627	17	institution	institution	NOUN
inlawrev-3827	627	18	may	may	AUX
inlawrev-3827	627	19	also	also	ADV
inlawrev-3827	627	20	attempt	attempt	VERB
inlawrev-3827	627	21	to	to	PART
inlawrev-3827	627	22	derive	derive	VERB
inlawrev-3827	627	23	benefit	benefit	NOUN
inlawrev-3827	627	24	from	from	ADP
inlawrev-3827	627	25	the	the	DET
inlawrev-3827	627	26	ambiguity	ambiguity	NOUN
inlawrev-3827	627	27	contained	contain	VERB
inlawrev-3827	627	28	in	in	ADP
inlawrev-3827	627	29	the	the	DET
inlawrev-3827	627	30	statute	statute	NOUN
inlawrev-3827	627	31	with	with	ADP
inlawrev-3827	627	32	respect	respect	NOUN
inlawrev-3827	627	33	to	to	ADP
inlawrev-3827	627	34	indiana	indiana	PROPN
inlawrev-3827	627	35	code	code	PROPN
inlawrev-3827	627	36	section	section	NOUN
inlawrev-3827	627	37	6	6	NUM
inlawrev-3827	627	38	-	-	SYM
inlawrev-3827	627	39	5.5	5.5	NUM
inlawrev-3827	627	40	-	-	PUNCT
inlawrev-3827	627	41	2	2	NUM
inlawrev-3827	627	42	-	-	SYM
inlawrev-3827	627	43	8	8	NUM
inlawrev-3827	627	44	.	.	PUNCT
inlawrev-3827	628	1	this	this	DET
inlawrev-3827	628	2	section	section	NOUN
inlawrev-3827	628	3	of	of	ADP
inlawrev-3827	628	4	the	the	DET
inlawrev-3827	628	5	statute	statute	NOUN
inlawrev-3827	628	6	requires	require	VERB
inlawrev-3827	628	7	that	that	SCONJ
inlawrev-3827	628	8	the	the	DET
inlawrev-3827	628	9	corporate	corporate	ADJ
inlawrev-3827	628	10	partner	partner	NOUN
inlawrev-3827	628	11	"	"	PUNCT
inlawrev-3827	628	12	include	include	VERB
inlawrev-3827	628	13	in	in	ADP
inlawrev-3827	628	14	the	the	DET
inlawrev-3827	628	15	corporation	corporation	NOUN
inlawrev-3827	628	16	'	'	PUNCT
inlawrev-3827	628	17	s	s	PRON
inlawrev-3827	628	18	adjusted	adjust	VERB
inlawrev-3827	628	19	or	or	CCONJ
inlawrev-3827	628	20	apportioned	apportion	VERB
inlawrev-3827	628	21	income	income	NOUN
inlawrev-3827	628	22	the	the	DET
inlawrev-3827	628	23	corporation	corporation	NOUN
inlawrev-3827	628	24	'	'	PART
inlawrev-3827	628	25	s	s	NOUN
inlawrev-3827	628	26	percentage	percentage	NOUN
inlawrev-3827	628	27	ofthe	ofthe	NOUN
inlawrev-3827	628	28	partnership	partnership	NOUN
inlawrev-3827	628	29	.	.	PUNCT
inlawrev-3827	628	30	.	.	PUNCT
inlawrev-3827	629	1	.	.	PUNCT
inlawrev-3827	630	1	adjusted	adjust	VERB
inlawrev-3827	630	2	gross	gross	ADJ
inlawrev-3827	630	3	income	income	NOUN
inlawrev-3827	630	4	or	or	CCONJ
inlawrev-3827	630	5	apportioned	apportion	VERB
inlawrev-3827	630	6	income	income	NOUN
inlawrev-3827	630	7	.	.	PUNCT
inlawrev-3827	630	8	"	"	PUNCT
inlawrev-3827	630	9	^^"^	^^"^	X
inlawrev-3827	630	10	financial	financial	ADJ
inlawrev-3827	630	11	numerator	numerator	NOUN
inlawrev-3827	630	12	of	of	ADP
inlawrev-3827	630	13	the	the	DET
inlawrev-3827	630	14	sales	sale	NOUN
inlawrev-3827	630	15	factor	factor	NOUN
inlawrev-3827	630	16	includes	include	VERB
inlawrev-3827	630	17	the	the	DET
inlawrev-3827	630	18	receipts	receipt	NOUN
inlawrev-3827	630	19	of	of	ADP
inlawrev-3827	630	20	taxpayer	taxpayer	NOUN
inlawrev-3827	630	21	members	member	NOUN
inlawrev-3827	630	22	of	of	ADP
inlawrev-3827	630	23	the	the	DET
inlawrev-3827	630	24	unitary	unitary	ADJ
inlawrev-3827	630	25	group	group	NOUN
inlawrev-3827	630	26	,	,	PUNCT
inlawrev-3827	630	27	while	while	SCONJ
inlawrev-3827	630	28	the	the	DET
inlawrev-3827	630	29	denominator	denominator	NOUN
inlawrev-3827	630	30	includes	include	VERB
inlawrev-3827	630	31	the	the	DET
inlawrev-3827	630	32	receipts	receipt	NOUN
inlawrev-3827	630	33	of	of	ADP
inlawrev-3827	630	34	all	all	DET
inlawrev-3827	630	35	members	member	NOUN
inlawrev-3827	630	36	of	of	ADP
inlawrev-3827	630	37	the	the	DET
inlawrev-3827	630	38	unitary	unitary	ADJ
inlawrev-3827	630	39	group	group	NOUN
inlawrev-3827	630	40	.	.	PUNCT
inlawrev-3827	631	1	ind	ind	PROPN
inlawrev-3827	631	2	.	.	PUNCT
inlawrev-3827	632	1	code	code	PROPN
inlawrev-3827	632	2	§	§	PROPN
inlawrev-3827	632	3	6	6	NUM
inlawrev-3827	632	4	-	-	SYM
inlawrev-3827	632	5	5.5	5.5	NUM
inlawrev-3827	632	6	-	-	PUNCT
inlawrev-3827	632	7	24(2)(a	24(2)(a	NUM
inlawrev-3827	632	8	)	)	PUNCT
inlawrev-3827	632	9	,	,	PUNCT
inlawrev-3827	632	10	(	(	PUNCT
inlawrev-3827	632	11	b	b	X
inlawrev-3827	632	12	)	)	PUNCT
inlawrev-3827	632	13	(	(	PUNCT
inlawrev-3827	632	14	2006	2006	NUM
inlawrev-3827	632	15	)	)	PUNCT
inlawrev-3827	632	16	.	.	PUNCT
inlawrev-3827	633	1	179	179	NUM
inlawrev-3827	633	2	.	.	PUNCT
inlawrev-3827	634	1	indiana	indiana	PROPN
inlawrev-3827	634	2	code	code	PROPN
inlawrev-3827	634	3	section	section	PROPN
inlawrev-3827	634	4	6	6	NUM
inlawrev-3827	634	5	-	-	SYM
inlawrev-3827	634	6	5.5	5.5	NUM
inlawrev-3827	634	7	-	-	PUNCT
inlawrev-3827	634	8	3	3	NUM
inlawrev-3827	634	9	-	-	SYM
inlawrev-3827	634	10	1	1	NUM
inlawrev-3827	634	11	does	do	AUX
inlawrev-3827	634	12	not	not	PART
inlawrev-3827	634	13	include	include	VERB
inlawrev-3827	634	14	owning	own	VERB
inlawrev-3827	634	15	an	an	DET
inlawrev-3827	634	16	interest	interest	NOUN
inlawrev-3827	634	17	in	in	ADP
inlawrev-3827	634	18	a	a	DET
inlawrev-3827	634	19	pass	pass	NOUN
inlawrev-3827	634	20	-	-	PUNCT
inlawrev-3827	634	21	thru	thru	NOUN
inlawrev-3827	634	22	that	that	PRON
inlawrev-3827	634	23	is	be	AUX
inlawrev-3827	634	24	conducting	conduct	VERB
inlawrev-3827	634	25	the	the	DET
inlawrev-3827	634	26	business	business	NOUN
inlawrev-3827	634	27	ofa	ofa	PROPN
inlawrev-3827	634	28	financial	financial	ADJ
inlawrev-3827	634	29	institution	institution	NOUN
inlawrev-3827	634	30	in	in	ADP
inlawrev-3827	634	31	the	the	DET
inlawrev-3827	634	32	definition	definition	NOUN
inlawrev-3827	634	33	oftransacting	oftransacte	VERB
inlawrev-3827	634	34	business	business	NOUN
inlawrev-3827	634	35	in	in	ADP
inlawrev-3827	634	36	indiana	indiana	PROPN
inlawrev-3827	634	37	.	.	PUNCT
inlawrev-3827	635	1	ind	ind	PROPN
inlawrev-3827	635	2	.	.	PUNCT
inlawrev-3827	636	1	code	code	PROPN
inlawrev-3827	636	2	§	§	PROPN
inlawrev-3827	636	3	6	6	NUM
inlawrev-3827	636	4	-	-	SYM
inlawrev-3827	636	5	5.5	5.5	NUM
inlawrev-3827	636	6	-	-	PUNCT
inlawrev-3827	636	7	3	3	NUM
inlawrev-3827	636	8	-	-	SYM
inlawrev-3827	636	9	1	1	NUM
inlawrev-3827	636	10	(	(	PUNCT
inlawrev-3827	636	11	2006	2006	NUM
inlawrev-3827	636	12	)	)	PUNCT
inlawrev-3827	636	13	.	.	PUNCT
inlawrev-3827	637	1	indiana	indiana	PROPN
inlawrev-3827	637	2	code	code	PROPN
inlawrev-3827	637	3	secfion	secfion	NOUN
inlawrev-3827	637	4	6	6	NUM
inlawrev-3827	637	5	-	-	SYM
inlawrev-3827	637	6	5.5	5.5	NUM
inlawrev-3827	637	7	-	-	PUNCT
inlawrev-3827	637	8	2	2	NUM
inlawrev-3827	637	9	-	-	PUNCT
inlawrev-3827	637	10	8(a	8(a	NUM
inlawrev-3827	637	11	)	)	PUNCT
inlawrev-3827	637	12	requires	require	VERB
inlawrev-3827	637	13	a	a	DET
inlawrev-3827	637	14	corporadon	corporadon	NOUN
inlawrev-3827	637	15	that	that	PRON
inlawrev-3827	637	16	holds	hold	VERB
inlawrev-3827	637	17	an	an	DET
inlawrev-3827	637	18	interest	interest	NOUN
inlawrev-3827	637	19	in	in	ADP
inlawrev-3827	637	20	a	a	DET
inlawrev-3827	637	21	partnership	partnership	NOUN
inlawrev-3827	637	22	that	that	PRON
inlawrev-3827	637	23	is	be	AUX
inlawrev-3827	637	24	transacting	transact	VERB
inlawrev-3827	637	25	the	the	DET
inlawrev-3827	637	26	business	business	NOUN
inlawrev-3827	637	27	of	of	ADP
inlawrev-3827	637	28	a	a	DET
inlawrev-3827	637	29	financial	financial	ADJ
inlawrev-3827	637	30	institution	institution	NOUN
inlawrev-3827	637	31	to	to	PART
inlawrev-3827	637	32	file	file	VERB
inlawrev-3827	637	33	a	a	DET
inlawrev-3827	637	34	return	return	NOUN
inlawrev-3827	637	35	reporting	report	VERB
inlawrev-3827	637	36	the	the	DET
inlawrev-3827	637	37	partnership	partnership	NOUN
inlawrev-3827	637	38	income	income	NOUN
inlawrev-3827	637	39	.	.	PUNCT
inlawrev-3827	638	1	i	i	PRON
inlawrev-3827	638	2	d.	d.	PROPN
inlawrev-3827	638	3	§	§	PROPN
inlawrev-3827	638	4	6	6	NUM
inlawrev-3827	638	5	-	-	SYM
inlawrev-3827	638	6	5.5	5.5	NUM
inlawrev-3827	638	7	-	-	PUNCT
inlawrev-3827	638	8	2	2	NUM
inlawrev-3827	638	9	-	-	NUM
inlawrev-3827	638	10	8(a	8(a	NUM
inlawrev-3827	638	11	)	)	PUNCT
inlawrev-3827	638	12	.	.	PUNCT
inlawrev-3827	639	1	the	the	DET
inlawrev-3827	639	2	corporate	corporate	ADJ
inlawrev-3827	639	3	holding	hold	VERB
inlawrev-3827	639	4	company	company	NOUN
inlawrev-3827	639	5	is	be	AUX
inlawrev-3827	639	6	engaged	engage	VERB
inlawrev-3827	639	7	in	in	ADP
inlawrev-3827	639	8	the	the	DET
inlawrev-3827	639	9	business	business	NOUN
inlawrev-3827	639	10	of	of	ADP
inlawrev-3827	639	11	holding	hold	VERB
inlawrev-3827	639	12	an	an	DET
inlawrev-3827	639	13	interest	interest	NOUN
inlawrev-3827	639	14	in	in	ADP
inlawrev-3827	639	15	a	a	DET
inlawrev-3827	639	16	holding	hold	VERB
inlawrev-3827	639	17	partnership	partnership	NOUN
inlawrev-3827	639	18	.	.	PUNCT
inlawrev-3827	640	1	the	the	DET
inlawrev-3827	640	2	holding	hold	VERB
inlawrev-3827	640	3	partnership	partnership	NOUN
inlawrev-3827	640	4	,	,	PUNCT
inlawrev-3827	640	5	by	by	ADP
inlawrev-3827	640	6	merely	merely	ADV
inlawrev-3827	640	7	holding	hold	VERB
inlawrev-3827	640	8	an	an	DET
inlawrev-3827	640	9	interest	interest	NOUN
inlawrev-3827	640	10	in	in	ADP
inlawrev-3827	640	11	the	the	DET
inlawrev-3827	640	12	operating	operating	NOUN
inlawrev-3827	640	13	partnership	partnership	NOUN
inlawrev-3827	640	14	,	,	PUNCT
inlawrev-3827	640	15	is	be	AUX
inlawrev-3827	640	16	not	not	PART
inlawrev-3827	640	17	transacting	transact	VERB
inlawrev-3827	640	18	the	the	DET
inlawrev-3827	640	19	business	business	NOUN
inlawrev-3827	640	20	of	of	ADP
inlawrev-3827	640	21	financial	financial	ADJ
inlawrev-3827	640	22	institution	institution	NOUN
inlawrev-3827	640	23	.	.	PUNCT
inlawrev-3827	641	1	i	i	PRON
inlawrev-3827	641	2	d.	d.	PROPN
inlawrev-3827	641	3	§	§	PROPN
inlawrev-3827	641	4	6	6	NUM
inlawrev-3827	641	5	-	-	SYM
inlawrev-3827	641	6	5.5	5.5	NUM
inlawrev-3827	641	7	-	-	PUNCT
inlawrev-3827	641	8	3	3	NUM
inlawrev-3827	641	9	-	-	SYM
inlawrev-3827	641	10	1	1	NUM
inlawrev-3827	641	11	.	.	NOUN
inlawrev-3827	641	12	180	180	NUM
inlawrev-3827	641	13	.	.	PUNCT
inlawrev-3827	642	1	under	under	ADP
inlawrev-3827	642	2	indiana	indiana	PROPN
inlawrev-3827	642	3	code	code	PROPN
inlawrev-3827	642	4	secdon	secdon	PROPN
inlawrev-3827	642	5	6	6	NUM
inlawrev-3827	642	6	-	-	SYM
inlawrev-3827	642	7	5.5	5.5	NUM
inlawrev-3827	642	8	-	-	PUNCT
inlawrev-3827	642	9	2	2	NUM
inlawrev-3827	642	10	-	-	NUM
inlawrev-3827	642	11	8(a	8(a	NUM
inlawrev-3827	642	12	)	)	PUNCT
inlawrev-3827	642	13	,	,	PUNCT
inlawrev-3827	642	14	an	an	DET
inlawrev-3827	642	15	entity	entity	NOUN
inlawrev-3827	642	16	that	that	PRON
inlawrev-3827	642	17	holds	hold	VERB
inlawrev-3827	642	18	an	an	DET
inlawrev-3827	642	19	interest	interest	NOUN
inlawrev-3827	642	20	in	in	ADP
inlawrev-3827	642	21	a	a	DET
inlawrev-3827	642	22	pass	pass	VERB
inlawrev-3827	642	23	-	-	PUNCT
inlawrev-3827	642	24	thru	thru	NOUN
inlawrev-3827	642	25	must	must	AUX
inlawrev-3827	642	26	be	be	AUX
inlawrev-3827	642	27	a	a	DET
inlawrev-3827	642	28	corporation	corporation	NOUN
inlawrev-3827	642	29	to	to	PART
inlawrev-3827	642	30	be	be	AUX
inlawrev-3827	642	31	a	a	DET
inlawrev-3827	642	32	taxpayer	taxpayer	NOUN
inlawrev-3827	642	33	.	.	PUNCT
inlawrev-3827	643	1	i	i	PRON
inlawrev-3827	643	2	d.	d.	PROPN
inlawrev-3827	643	3	§	§	PROPN
inlawrev-3827	643	4	6	6	NUM
inlawrev-3827	643	5	-	-	SYM
inlawrev-3827	643	6	5.5	5.5	NUM
inlawrev-3827	643	7	-	-	PUNCT
inlawrev-3827	643	8	2	2	NUM
inlawrev-3827	643	9	-	-	NUM
inlawrev-3827	643	10	8(a	8(a	NUM
inlawrev-3827	643	11	)	)	PUNCT
inlawrev-3827	643	12	.	.	PUNCT
inlawrev-3827	644	1	181	181	NUM
inlawrev-3827	644	2	.	.	PUNCT
inlawrev-3827	645	1	i	i	PRON
inlawrev-3827	645	2	d.	d.	PROPN
inlawrev-3827	645	3	§	§	PROPN
inlawrev-3827	645	4	§	§	PROPN
inlawrev-3827	645	5	6	6	NUM
inlawrev-3827	645	6	-	-	SYM
inlawrev-3827	645	7	5.5	5.5	NUM
inlawrev-3827	645	8	-	-	PUNCT
inlawrev-3827	645	9	2	2	NUM
inlawrev-3827	645	10	-	-	NUM
inlawrev-3827	645	11	8(a	8(a	NUM
inlawrev-3827	645	12	)	)	PUNCT
inlawrev-3827	645	13	,	,	PUNCT
inlawrev-3827	645	14	-3	-3	PUNCT
inlawrev-3827	645	15	-	-	PUNCT
inlawrev-3827	645	16	1	1	NUM
inlawrev-3827	645	17	.	.	NOUN
inlawrev-3827	645	18	1	1	NUM
inlawrev-3827	645	19	82	82	NUM
inlawrev-3827	645	20	.	.	PUNCT
inlawrev-3827	646	1	under	under	ADP
inlawrev-3827	646	2	indiana	indiana	PROPN
inlawrev-3827	646	3	code	code	PROPN
inlawrev-3827	646	4	section	section	NOUN
inlawrev-3827	646	5	6	6	NUM
inlawrev-3827	646	6	-	-	SYM
inlawrev-3827	646	7	5.5	5.5	NUM
inlawrev-3827	646	8	-	-	SYM
inlawrev-3827	646	9	1	1	NUM
inlawrev-3827	646	10	1	1	NUM
inlawrev-3827	646	11	8(a	8(a	NUM
inlawrev-3827	646	12	)	)	PUNCT
inlawrev-3827	646	13	only	only	ADV
inlawrev-3827	646	14	members	member	NOUN
inlawrev-3827	646	15	ofthe	ofthe	VERB
inlawrev-3827	646	16	unitary	unitary	ADJ
inlawrev-3827	646	17	group	group	NOUN
inlawrev-3827	646	18	that	that	PRON
inlawrev-3827	646	19	transact	transact	VERB
inlawrev-3827	646	20	business	business	NOUN
inlawrev-3827	646	21	in	in	ADP
inlawrev-3827	646	22	indiana	indiana	PROPN
inlawrev-3827	646	23	can	can	AUX
inlawrev-3827	646	24	be	be	AUX
inlawrev-3827	646	25	included	include	VERB
inlawrev-3827	646	26	in	in	ADP
inlawrev-3827	646	27	the	the	DET
inlawrev-3827	646	28	unitary	unitary	ADJ
inlawrev-3827	646	29	filing	filing	NOUN
inlawrev-3827	646	30	.	.	PUNCT
inlawrev-3827	647	1	i	i	PRON
inlawrev-3827	647	2	d.	d.	PROPN
inlawrev-3827	647	3	§	§	PROPN
inlawrev-3827	647	4	6	6	NUM
inlawrev-3827	647	5	-	-	SYM
inlawrev-3827	647	6	5.51	5.51	NUM
inlawrev-3827	647	7	-	-	SYM
inlawrev-3827	647	8	1	1	NUM
inlawrev-3827	647	9	8(a	8(a	NUM
inlawrev-3827	647	10	)	)	PUNCT
inlawrev-3827	647	11	.	.	PUNCT
inlawrev-3827	648	1	183	183	NUM
inlawrev-3827	648	2	.	.	PUNCT
inlawrev-3827	649	1	all	all	DET
inlawrev-3827	649	2	entities	entity	NOUN
inlawrev-3827	649	3	that	that	PRON
inlawrev-3827	649	4	transact	transact	VERB
inlawrev-3827	649	5	business	business	NOUN
inlawrev-3827	649	6	in	in	ADP
inlawrev-3827	649	7	indiana	indiana	PROPN
inlawrev-3827	649	8	are	be	AUX
inlawrev-3827	649	9	in	in	ADP
inlawrev-3827	649	10	the	the	DET
inlawrev-3827	649	11	indiana	indiana	PROPN
inlawrev-3827	649	12	unitary	unitary	ADJ
inlawrev-3827	649	13	group	group	NOUN
inlawrev-3827	649	14	,	,	PUNCT
inlawrev-3827	649	15	regardless	regardless	ADV
inlawrev-3827	649	16	of	of	ADP
inlawrev-3827	649	17	entity	entity	NOUN
inlawrev-3827	649	18	classification	classification	NOUN
inlawrev-3827	649	19	.	.	PUNCT
inlawrev-3827	650	1	i	i	PRON
inlawrev-3827	650	2	d.	d.	PROPN
inlawrev-3827	650	3	184	184	NUM
inlawrev-3827	650	4	.	.	PUNCT
inlawrev-3827	651	1	i	i	PRON
inlawrev-3827	651	2	d.	d.	PROPN
inlawrev-3827	651	3	§	§	PROPN
inlawrev-3827	651	4	6	6	NUM
inlawrev-3827	651	5	-	-	SYM
inlawrev-3827	651	6	5.5	5.5	NUM
inlawrev-3827	651	7	-	-	PUNCT
inlawrev-3827	651	8	2	2	NUM
inlawrev-3827	651	9	-	-	SYM
inlawrev-3827	651	10	8	8	NUM
inlawrev-3827	651	11	.	.	PUNCT
inlawrev-3827	651	12	2007	2007	NUM
inlawrev-3827	651	13	]	]	PUNCT
inlawrev-3827	651	14	has	have	VERB
inlawrev-3827	651	15	the	the	DET
inlawrev-3827	651	16	unitary	unitary	ADJ
inlawrev-3827	651	17	principle	principle	NOUN
inlawrev-3827	651	18	been	be	AUX
inlawrev-3827	651	19	abandoned	abandon	VERB
inlawrev-3827	651	20	?	?	PUNCT
inlawrev-3827	652	1	607	607	NUM
inlawrev-3827	652	2	institutions	institution	NOUN
inlawrev-3827	652	3	can	can	AUX
inlawrev-3827	652	4	contend	contend	VERB
inlawrev-3827	652	5	that	that	SCONJ
inlawrev-3827	652	6	this	this	DET
inlawrev-3827	652	7	section	section	NOUN
inlawrev-3827	652	8	allows	allow	VERB
inlawrev-3827	652	9	them	they	PRON
inlawrev-3827	652	10	to	to	PART
inlawrev-3827	652	11	choose	choose	VERB
inlawrev-3827	652	12	to	to	PART
inlawrev-3827	652	13	include	include	VERB
inlawrev-3827	652	14	either	either	CCONJ
inlawrev-3827	652	15	the	the	DET
inlawrev-3827	652	16	entire	entire	ADJ
inlawrev-3827	652	17	adjusted	adjust	VERB
inlawrev-3827	652	18	gross	gross	ADJ
inlawrev-3827	652	19	income	income	NOUN
inlawrev-3827	652	20	of	of	ADP
inlawrev-3827	652	21	the	the	DET
inlawrev-3827	652	22	partnership	partnership	NOUN
inlawrev-3827	652	23	in	in	ADP
inlawrev-3827	652	24	the	the	DET
inlawrev-3827	652	25	unitary	unitary	ADJ
inlawrev-3827	652	26	group	group	NOUN
inlawrev-3827	652	27	'	'	PUNCT
inlawrev-3827	652	28	s	s	PART
inlawrev-3827	652	29	adjusted	adjust	VERB
inlawrev-3827	652	30	gross	gross	ADJ
inlawrev-3827	652	31	income	income	NOUN
inlawrev-3827	652	32	subject	subject	ADJ
inlawrev-3827	652	33	to	to	ADP
inlawrev-3827	652	34	apportionment	apportionment	NOUN
inlawrev-3827	652	35	or	or	CCONJ
inlawrev-3827	652	36	only	only	ADV
inlawrev-3827	652	37	the	the	DET
inlawrev-3827	652	38	indiana	indiana	PROPN
inlawrev-3827	652	39	portion	portion	NOUN
inlawrev-3827	652	40	of	of	ADP
inlawrev-3827	652	41	the	the	DET
inlawrev-3827	652	42	partnership	partnership	NOUN
inlawrev-3827	652	43	's	's	PART
inlawrev-3827	652	44	income	income	NOUN
inlawrev-3827	652	45	.	.	PUNCT
inlawrev-3827	653	1	the	the	DET
inlawrev-3827	653	2	indiana	indiana	PROPN
inlawrev-3827	653	3	portion	portion	NOUN
inlawrev-3827	653	4	of	of	ADP
inlawrev-3827	653	5	the	the	DET
inlawrev-3827	653	6	partnership	partnership	NOUN
inlawrev-3827	653	7	's	's	PART
inlawrev-3827	653	8	income	income	NOUN
inlawrev-3827	653	9	is	be	AUX
inlawrev-3827	653	10	determined	determine	VERB
inlawrev-3827	653	11	by	by	ADP
inlawrev-3827	653	12	apportioning	apportion	VERB
inlawrev-3827	653	13	the	the	DET
inlawrev-3827	653	14	partnership	partnership	NOUN
inlawrev-3827	653	15	's	's	PART
inlawrev-3827	653	16	income	income	NOUN
inlawrev-3827	653	17	prior	prior	ADV
inlawrev-3827	653	18	to	to	ADP
inlawrev-3827	653	19	inclusion	inclusion	NOUN
inlawrev-3827	653	20	in	in	ADP
inlawrev-3827	653	21	the	the	DET
inlawrev-3827	653	22	combined	combined	ADJ
inlawrev-3827	653	23	return	return	NOUN
inlawrev-3827	653	24	.	.	PUNCT
inlawrev-3827	654	1	this	this	PRON
inlawrev-3827	654	2	allows	allow	VERB
inlawrev-3827	654	3	the	the	DET
inlawrev-3827	654	4	financial	financial	ADJ
inlawrev-3827	654	5	institution	institution	NOUN
inlawrev-3827	654	6	to	to	PART
inlawrev-3827	654	7	control	control	VERB
inlawrev-3827	654	8	the	the	DET
inlawrev-3827	654	9	effect	effect	NOUN
inlawrev-3827	654	10	of	of	ADP
inlawrev-3827	654	11	the	the	DET
inlawrev-3827	654	12	partnership	partnership	NOUN
inlawrev-3827	654	13	on	on	ADP
inlawrev-3827	654	14	both	both	CCONJ
inlawrev-3827	654	15	the	the	DET
inlawrev-3827	654	16	base	base	ADJ
inlawrev-3827	654	17	income	income	NOUN
inlawrev-3827	654	18	of	of	ADP
inlawrev-3827	654	19	the	the	DET
inlawrev-3827	654	20	unitary	unitary	ADJ
inlawrev-3827	654	21	group	group	NOUN
inlawrev-3827	654	22	subject	subject	NOUN
inlawrev-3827	654	23	to	to	ADP
inlawrev-3827	654	24	apportionment	apportionment	NOUN
inlawrev-3827	654	25	and	and	CCONJ
inlawrev-3827	654	26	the	the	DET
inlawrev-3827	654	27	indiana	indiana	PROPN
inlawrev-3827	654	28	receipts	receipt	NOUN
inlawrev-3827	654	29	included	include	VERB
inlawrev-3827	654	30	in	in	ADP
inlawrev-3827	654	31	determining	determine	VERB
inlawrev-3827	654	32	the	the	DET
inlawrev-3827	654	33	indiana	indiana	PROPN
inlawrev-3827	654	34	apportionment	apportionment	PROPN
inlawrev-3827	654	35	percentage	percentage	NOUN
inlawrev-3827	654	36	.	.	PUNCT
inlawrev-3827	655	1	the	the	DET
inlawrev-3827	655	2	state	state	NOUN
inlawrev-3827	655	3	can	can	AUX
inlawrev-3827	655	4	assert	assert	VERB
inlawrev-3827	655	5	that	that	SCONJ
inlawrev-3827	655	6	the	the	DET
inlawrev-3827	655	7	interpretation	interpretation	NOUN
inlawrev-3827	655	8	of	of	ADP
inlawrev-3827	655	9	this	this	DET
inlawrev-3827	655	10	section	section	NOUN
inlawrev-3827	655	11	of	of	ADP
inlawrev-3827	655	12	the	the	DET
inlawrev-3827	655	13	statute	statute	NOUN
inlawrev-3827	655	14	as	as	ADP
inlawrev-3827	655	15	offering	offer	VERB
inlawrev-3827	655	16	a	a	DET
inlawrev-3827	655	17	choice	choice	NOUN
inlawrev-3827	655	18	of	of	ADP
inlawrev-3827	655	19	reporting	reporting	NOUN
inlawrev-3827	655	20	methods	method	NOUN
inlawrev-3827	655	21	is	be	AUX
inlawrev-3827	655	22	in	in	ADP
inlawrev-3827	655	23	error	error	NOUN
inlawrev-3827	655	24	because	because	SCONJ
inlawrev-3827	655	25	it	it	PRON
inlawrev-3827	655	26	can	can	AUX
inlawrev-3827	655	27	only	only	ADV
inlawrev-3827	655	28	be	be	AUX
inlawrev-3827	655	29	reached	reach	VERB
inlawrev-3827	655	30	by	by	ADP
inlawrev-3827	655	31	reading	read	VERB
inlawrev-3827	655	32	this	this	DET
inlawrev-3827	655	33	code	code	NOUN
inlawrev-3827	655	34	section	section	NOUN
inlawrev-3827	655	35	in	in	ADP
inlawrev-3827	655	36	isolation	isolation	NOUN
inlawrev-3827	655	37	from	from	ADP
inlawrev-3827	655	38	all	all	DET
inlawrev-3827	655	39	other	other	ADJ
inlawrev-3827	655	40	sections	section	NOUN
inlawrev-3827	655	41	of	of	ADP
inlawrev-3827	655	42	the	the	DET
inlawrev-3827	655	43	statute	statute	NOUN
inlawrev-3827	655	44	.	.	PUNCT
inlawrev-3827	656	1	the	the	DET
inlawrev-3827	656	2	state	state	NOUN
inlawrev-3827	656	3	can	can	AUX
inlawrev-3827	656	4	argue	argue	VERB
inlawrev-3827	656	5	that	that	DET
inlawrev-3827	656	6	choice	choice	NOUN
inlawrev-3827	656	7	of	of	ADP
inlawrev-3827	656	8	the	the	DET
inlawrev-3827	656	9	drafters	drafter	NOUN
inlawrev-3827	656	10	of	of	ADP
inlawrev-3827	656	11	the	the	DET
inlawrev-3827	656	12	statute	statute	NOUN
inlawrev-3827	656	13	to	to	PART
inlawrev-3827	656	14	address	address	VERB
inlawrev-3827	656	15	certain	certain	ADJ
inlawrev-3827	656	16	reporting	reporting	NOUN
inlawrev-3827	656	17	requirements	requirement	NOUN
inlawrev-3827	656	18	in	in	ADP
inlawrev-3827	656	19	a	a	DET
inlawrev-3827	656	20	single	single	ADJ
inlawrev-3827	656	21	section	section	NOUN
inlawrev-3827	656	22	for	for	ADP
inlawrev-3827	656	23	both	both	DET
inlawrev-3827	656	24	corporate	corporate	ADJ
inlawrev-3827	656	25	partners	partner	NOUN
inlawrev-3827	656	26	that	that	PRON
inlawrev-3827	656	27	must	must	AUX
inlawrev-3827	656	28	include	include	VERB
inlawrev-3827	656	29	adjusted	adjust	VERB
inlawrev-3827	656	30	gross	gross	ADJ
inlawrev-3827	656	31	income	income	NOUN
inlawrev-3827	656	32	,	,	PUNCT
inlawrev-3827	656	33	and	and	CCONJ
inlawrev-3827	656	34	those	those	PRON
inlawrev-3827	656	35	that	that	PRON
inlawrev-3827	656	36	must	must	AUX
inlawrev-3827	656	37	report	report	VERB
inlawrev-3827	656	38	apportioned	apportioned	ADJ
inlawrev-3827	656	39	income	income	NOUN
inlawrev-3827	656	40	can	can	AUX
inlawrev-3827	656	41	not	not	PART
inlawrev-3827	656	42	be	be	AUX
inlawrev-3827	656	43	interpreted	interpret	VERB
inlawrev-3827	656	44	to	to	PART
inlawrev-3827	656	45	nullify	nullify	VERB
inlawrev-3827	656	46	the	the	DET
inlawrev-3827	656	47	sections	section	NOUN
inlawrev-3827	656	48	of	of	ADP
inlawrev-3827	656	49	the	the	DET
inlawrev-3827	656	50	statute	statute	NOUN
inlawrev-3827	656	51	explicitly	explicitly	ADV
inlawrev-3827	656	52	requiring	require	VERB
inlawrev-3827	656	53	the	the	DET
inlawrev-3827	656	54	inclusion	inclusion	NOUN
inlawrev-3827	656	55	of	of	ADP
inlawrev-3827	656	56	the	the	DET
inlawrev-3827	656	57	adjusted	adjust	VERB
inlawrev-3827	656	58	gross	gross	ADJ
inlawrev-3827	656	59	income	income	NOUN
inlawrev-3827	656	60	rather	rather	ADV
inlawrev-3827	656	61	than	than	ADP
inlawrev-3827	656	62	the	the	DET
inlawrev-3827	656	63	apportioned	apportion	VERB
inlawrev-3827	656	64	income	income	NOUN
inlawrev-3827	656	65	of	of	ADP
inlawrev-3827	656	66	a	a	DET
inlawrev-3827	656	67	partnership	partnership	NOUN
inlawrev-3827	656	68	in	in	ADP
inlawrev-3827	656	69	the	the	DET
inlawrev-3827	656	70	combined	combined	ADJ
inlawrev-3827	656	71	return	return	NOUN
inlawrev-3827	656	72	.	.	PUNCT
inlawrev-3827	657	1	^^^	^^^	ADP
inlawrev-3827	657	2	the	the	DET
inlawrev-3827	657	3	state	state	NOUN
inlawrev-3827	657	4	may	may	AUX
inlawrev-3827	657	5	insist	insist	VERB
inlawrev-3827	657	6	that	that	SCONJ
inlawrev-3827	657	7	the	the	DET
inlawrev-3827	657	8	cannons	cannon	NOUN
inlawrev-3827	657	9	of	of	ADP
inlawrev-3827	657	10	statutory	statutory	ADJ
inlawrev-3827	657	11	construction	construction	NOUN
inlawrev-3827	657	12	require	require	VERB
inlawrev-3827	657	13	indiana	indiana	PROPN
inlawrev-3827	657	14	code	code	PROPN
inlawrev-3827	657	15	section	section	NOUN
inlawrev-3827	657	16	6	6	NUM
inlawrev-3827	657	17	-	-	SYM
inlawrev-3827	657	18	5.5	5.5	NUM
inlawrev-3827	657	19	-	-	PUNCT
inlawrev-3827	657	20	2	2	NUM
inlawrev-3827	657	21	-	-	SYM
inlawrev-3827	657	22	8	8	NUM
inlawrev-3827	657	23	be	be	AUX
inlawrev-3827	657	24	interpreted	interpret	VERB
inlawrev-3827	657	25	in	in	ADP
inlawrev-3827	657	26	a	a	DET
inlawrev-3827	657	27	manner	manner	NOUN
inlawrev-3827	657	28	that	that	PRON
inlawrev-3827	657	29	gives	give	VERB
inlawrev-3827	657	30	effect	effect	NOUN
inlawrev-3827	657	31	to	to	ADP
inlawrev-3827	657	32	all	all	DET
inlawrev-3827	657	33	other	other	ADJ
inlawrev-3827	657	34	sections	section	NOUN
inlawrev-3827	657	35	of	of	ADP
inlawrev-3827	657	36	the	the	DET
inlawrev-3827	657	37	statute	statute	NOUN
inlawrev-3827	657	38	.	.	PUNCT
inlawrev-3827	658	1	d.	d.	PROPN
inlawrev-3827	658	2	dilution	dilution	NOUN
inlawrev-3827	658	3	ofindiana	ofindiana	NOUN
inlawrev-3827	658	4	apportionment	apportionment	VERB
inlawrev-3827	658	5	percentage	percentage	NOUN
inlawrev-3827	658	6	in	in	ADP
inlawrev-3827	658	7	addition	addition	NOUN
inlawrev-3827	658	8	to	to	ADP
inlawrev-3827	658	9	sheltering	shelter	VERB
inlawrev-3827	658	10	income	income	NOUN
inlawrev-3827	658	11	from	from	ADP
inlawrev-3827	658	12	taxation	taxation	NOUN
inlawrev-3827	658	13	,	,	PUNCT
inlawrev-3827	658	14	the	the	DET
inlawrev-3827	658	15	pass	pass	VERB
inlawrev-3827	658	16	-	-	PUNCT
inlawrev-3827	658	17	thru	thru	NOUN
inlawrev-3827	658	18	entities	entity	NOUN
inlawrev-3827	658	19	can	can	AUX
inlawrev-3827	658	20	be	be	AUX
inlawrev-3827	658	21	used	use	VERB
inlawrev-3827	658	22	to	to	PART
inlawrev-3827	658	23	dilute	dilute	VERB
inlawrev-3827	658	24	the	the	DET
inlawrev-3827	658	25	indiana	indiana	PROPN
inlawrev-3827	658	26	apportionment	apportionment	PROPN
inlawrev-3827	658	27	percentage	percentage	NOUN
inlawrev-3827	658	28	.	.	PUNCT
inlawrev-3827	659	1	the	the	DET
inlawrev-3827	659	2	financial	financial	ADJ
inlawrev-3827	659	3	institutions	institution	NOUN
inlawrev-3827	659	4	tax	tax	NOUN
inlawrev-3827	659	5	defines	define	VERB
inlawrev-3827	659	6	a	a	DET
inlawrev-3827	659	7	taxpayer	taxpayer	NOUN
inlawrev-3827	659	8	as	as	ADP
inlawrev-3827	659	9	a	a	DET
inlawrev-3827	659	10	corporation	corporation	NOUN
inlawrev-3827	659	11	.	.	PUNCT
inlawrev-3827	660	1	^^^	^^^	ADP
inlawrev-3827	660	2	the	the	DET
inlawrev-3827	660	3	law	law	NOUN
inlawrev-3827	660	4	relies	rely	VERB
inlawrev-3827	660	5	on	on	ADP
inlawrev-3827	660	6	i.r.c	i.r.c	NOUN
inlawrev-3827	660	7	.	.	PUNCT
inlawrev-3827	661	1	§	§	PROPN
inlawrev-3827	661	2	7701(a)(3	7701(a)(3	NOUN
inlawrev-3827	661	3	)	)	PUNCT
inlawrev-3827	661	4	to	to	PART
inlawrev-3827	661	5	define	define	VERB
inlawrev-3827	661	6	a	a	DET
inlawrev-3827	661	7	corporation	corporation	NOUN
inlawrev-3827	661	8	.	.	PUNCT
inlawrev-3827	662	1	^^^	^^^	PUNCT
inlawrev-3827	662	2	under	under	ADP
inlawrev-3827	662	3	§	§	PROPN
inlawrev-3827	662	4	7701(a)(3	7701(a)(3	NOUN
inlawrev-3827	662	5	)	)	PUNCT
inlawrev-3827	662	6	,	,	PUNCT
inlawrev-3827	662	7	a	a	DET
inlawrev-3827	662	8	pass	pass	VERB
inlawrev-3827	662	9	-	-	PUNCT
inlawrev-3827	662	10	thru	thru	NOUN
inlawrev-3827	662	11	entity	entity	NOUN
inlawrev-3827	662	12	is	be	AUX
inlawrev-3827	662	13	not	not	PART
inlawrev-3827	662	14	a	a	DET
inlawrev-3827	662	15	taxpayer	taxpayer	NOUN
inlawrev-3827	662	16	for	for	ADP
inlawrev-3827	662	17	financial	financial	ADJ
inlawrev-3827	662	18	institutions	institution	NOUN
inlawrev-3827	662	19	tax	tax	NOUN
inlawrev-3827	662	20	purposes	purpose	NOUN
inlawrev-3827	662	21	.	.	PUNCT
inlawrev-3827	663	1	'	'	PUNCT
inlawrev-3827	663	2	^^	^^	PUNCT
inlawrev-3827	663	3	however	however	ADV
inlawrev-3827	663	4	,	,	PUNCT
inlawrev-3827	663	5	pass	pass	VERB
inlawrev-3827	663	6	-	-	PUNCT
inlawrev-3827	663	7	thru	thru	NOUN
inlawrev-3827	663	8	entities	entity	NOUN
inlawrev-3827	663	9	185	185	NUM
inlawrev-3827	663	10	.	.	PUNCT
inlawrev-3827	664	1	indiana	indiana	PROPN
inlawrev-3827	664	2	code	code	PROPN
inlawrev-3827	664	3	section	section	NOUN
inlawrev-3827	664	4	§	§	PROPN
inlawrev-3827	664	5	6	6	NUM
inlawrev-3827	664	6	-	-	SYM
inlawrev-3827	664	7	5.5	5.5	NUM
inlawrev-3827	664	8	-	-	PUNCT
inlawrev-3827	664	9	5	5	NUM
inlawrev-3827	664	10	-	-	SYM
inlawrev-3827	664	11	2	2	NUM
inlawrev-3827	664	12	provides	provide	VERB
inlawrev-3827	664	13	that	that	SCONJ
inlawrev-3827	664	14	a	a	DET
inlawrev-3827	664	15	combine	combine	NOUN
inlawrev-3827	664	16	return	return	NOUN
inlawrev-3827	664	17	must	must	AUX
inlawrev-3827	664	18	include	include	VERB
inlawrev-3827	664	19	the	the	DET
inlawrev-3827	664	20	adjusted	adjust	VERB
inlawrev-3827	664	21	gross	gross	ADJ
inlawrev-3827	664	22	income	income	NOUN
inlawrev-3827	664	23	of	of	ADP
inlawrev-3827	664	24	all	all	DET
inlawrev-3827	664	25	members	member	NOUN
inlawrev-3827	664	26	of	of	ADP
inlawrev-3827	664	27	the	the	DET
inlawrev-3827	664	28	unitary	unitary	ADJ
inlawrev-3827	664	29	group	group	NOUN
inlawrev-3827	664	30	,	,	PUNCT
inlawrev-3827	664	31	even	even	ADV
inlawrev-3827	664	32	if	if	SCONJ
inlawrev-3827	664	33	some	some	PRON
inlawrev-3827	664	34	of	of	ADP
inlawrev-3827	664	35	the	the	DET
inlawrev-3827	664	36	members	member	NOUN
inlawrev-3827	664	37	would	would	AUX
inlawrev-3827	664	38	not	not	PART
inlawrev-3827	664	39	otherwise	otherwise	ADV
inlawrev-3827	664	40	be	be	AUX
inlawrev-3827	664	41	subject	subject	ADJ
inlawrev-3827	664	42	to	to	ADP
inlawrev-3827	664	43	taxation	taxation	NOUN
inlawrev-3827	664	44	under	under	ADP
inlawrev-3827	664	45	the	the	DET
inlawrev-3827	664	46	statute	statute	NOUN
inlawrev-3827	664	47	.	.	PUNCT
inlawrev-3827	665	1	no	no	DET
inlawrev-3827	665	2	provision	provision	NOUN
inlawrev-3827	665	3	is	be	AUX
inlawrev-3827	665	4	made	make	VERB
inlawrev-3827	665	5	for	for	ADP
inlawrev-3827	665	6	the	the	DET
inlawrev-3827	665	7	inclusion	inclusion	NOUN
inlawrev-3827	665	8	of	of	ADP
inlawrev-3827	665	9	apportioned	apportioned	ADJ
inlawrev-3827	665	10	income	income	NOUN
inlawrev-3827	665	11	.	.	PUNCT
inlawrev-3827	666	1	i	i	PRON
inlawrev-3827	666	2	d.	d.	PROPN
inlawrev-3827	666	3	§	§	PROPN
inlawrev-3827	666	4	6	6	NUM
inlawrev-3827	666	5	-	-	SYM
inlawrev-3827	666	6	5.5	5.5	NUM
inlawrev-3827	666	7	-	-	PUNCT
inlawrev-3827	666	8	5	5	NUM
inlawrev-3827	666	9	-	-	SYM
inlawrev-3827	666	10	2	2	NUM
inlawrev-3827	666	11	(	(	PUNCT
inlawrev-3827	666	12	2006	2006	NUM
inlawrev-3827	666	13	)	)	PUNCT
inlawrev-3827	666	14	.	.	PUNCT
inlawrev-3827	667	1	indiana	indiana	PROPN
inlawrev-3827	667	2	code	code	PROPN
inlawrev-3827	667	3	6	6	NUM
inlawrev-3827	667	4	-	-	SYM
inlawrev-3827	667	5	5.5	5.5	NUM
inlawrev-3827	667	6	-	-	PUNCT
inlawrev-3827	667	7	2	2	NUM
inlawrev-3827	667	8	-	-	SYM
inlawrev-3827	667	9	4	4	NUM
inlawrev-3827	667	10	defines	define	NOUN
inlawrev-3827	667	11	the	the	DET
inlawrev-3827	667	12	apportioned	apportioned	ADJ
inlawrev-3827	667	13	income	income	NOUN
inlawrev-3827	667	14	for	for	ADP
inlawrev-3827	667	15	a	a	DET
inlawrev-3827	667	16	unitary	unitary	ADJ
inlawrev-3827	667	17	group	group	NOUN
inlawrev-3827	667	18	as	as	ADP
inlawrev-3827	667	19	the	the	DET
inlawrev-3827	667	20	aggregate	aggregate	ADJ
inlawrev-3827	667	21	adjusted	adjust	VERB
inlawrev-3827	667	22	gross	gross	ADJ
inlawrev-3827	667	23	income	income	NOUN
inlawrev-3827	667	24	,	,	PUNCT
inlawrev-3827	667	25	from	from	ADP
inlawrev-3827	667	26	whatever	whatever	DET
inlawrev-3827	667	27	source	source	NOUN
inlawrev-3827	667	28	derived	derive	VERB
inlawrev-3827	667	29	,	,	PUNCT
inlawrev-3827	667	30	of	of	ADP
inlawrev-3827	667	31	the	the	DET
inlawrev-3827	667	32	members	member	NOUN
inlawrev-3827	667	33	of	of	ADP
inlawrev-3827	667	34	the	the	DET
inlawrev-3827	667	35	unitary	unitary	ADJ
inlawrev-3827	667	36	group	group	NOUN
inlawrev-3827	667	37	multiplied	multiply	VERB
inlawrev-3827	667	38	by	by	ADP
inlawrev-3827	667	39	the	the	DET
inlawrev-3827	667	40	indiana	indiana	PROPN
inlawrev-3827	667	41	apportionment	apportionment	PROPN
inlawrev-3827	667	42	percentage	percentage	NOUN
inlawrev-3827	667	43	.	.	PUNCT
inlawrev-3827	668	1	again	again	ADV
inlawrev-3827	668	2	,	,	PUNCT
inlawrev-3827	668	3	no	no	DET
inlawrev-3827	668	4	provision	provision	NOUN
inlawrev-3827	668	5	is	be	AUX
inlawrev-3827	668	6	made	make	VERB
inlawrev-3827	668	7	for	for	ADP
inlawrev-3827	668	8	apportioned	apportioned	ADJ
inlawrev-3827	668	9	income	income	NOUN
inlawrev-3827	668	10	.	.	PUNCT
inlawrev-3827	669	1	i	i	PRON
inlawrev-3827	669	2	d.	d.	PROPN
inlawrev-3827	669	3	§	§	PROPN
inlawrev-3827	669	4	6	6	NUM
inlawrev-3827	669	5	-	-	SYM
inlawrev-3827	669	6	5.5	5.5	NUM
inlawrev-3827	669	7	-	-	PUNCT
inlawrev-3827	669	8	2	2	NUM
inlawrev-3827	669	9	-	-	SYM
inlawrev-3827	669	10	4	4	NUM
inlawrev-3827	669	11	.	.	PUNCT
inlawrev-3827	669	12	indiana	indiana	PROPN
inlawrev-3827	669	13	code	code	PROPN
inlawrev-3827	669	14	section	section	PROPN
inlawrev-3827	669	15	6	6	NUM
inlawrev-3827	669	16	-	-	SYM
inlawrev-3827	669	17	5.5	5.5	NUM
inlawrev-3827	669	18	-	-	PUNCT
inlawrev-3827	669	19	1	1	NUM
inlawrev-3827	669	20	-	-	SYM
inlawrev-3827	669	21	18	18	NUM
inlawrev-3827	669	22	defines	define	VERB
inlawrev-3827	669	23	the	the	DET
inlawrev-3827	669	24	members	member	NOUN
inlawrev-3827	669	25	of	of	ADP
inlawrev-3827	669	26	the	the	DET
inlawrev-3827	669	27	unitary	unitary	ADJ
inlawrev-3827	669	28	group	group	NOUN
inlawrev-3827	669	29	to	to	PART
inlawrev-3827	669	30	include	include	VERB
inlawrev-3827	669	31	any	any	DET
inlawrev-3827	669	32	entity	entity	NOUN
inlawrev-3827	669	33	,	,	PUNCT
inlawrev-3827	669	34	regardless	regardless	ADV
inlawrev-3827	669	35	of	of	ADP
inlawrev-3827	669	36	form	form	NOUN
inlawrev-3827	669	37	,	,	PUNCT
inlawrev-3827	669	38	engaged	engage	VERB
inlawrev-3827	669	39	in	in	ADP
inlawrev-3827	669	40	a	a	DET
inlawrev-3827	669	41	unitary	unitary	ADJ
inlawrev-3827	669	42	business	business	NOUN
inlawrev-3827	669	43	transacted	transact	VERB
inlawrev-3827	669	44	in	in	ADP
inlawrev-3827	669	45	indiana	indiana	PROPN
inlawrev-3827	669	46	.	.	PUNCT
inlawrev-3827	670	1	i	i	PRON
inlawrev-3827	670	2	d.	d.	PROPN
inlawrev-3827	670	3	§	§	PROPN
inlawrev-3827	670	4	6	6	NUM
inlawrev-3827	670	5	-	-	SYM
inlawrev-3827	670	6	5.5	5.5	NUM
inlawrev-3827	670	7	-	-	PUNCT
inlawrev-3827	670	8	1	1	NUM
inlawrev-3827	670	9	-	-	SYM
inlawrev-3827	670	10	18	18	NUM
inlawrev-3827	670	11	.	.	PUNCT
inlawrev-3827	670	12	186	186	NUM
inlawrev-3827	670	13	.	.	PUNCT
inlawrev-3827	671	1	i	i	PRON
inlawrev-3827	671	2	d.	d.	PROPN
inlawrev-3827	671	3	§	§	PROPN
inlawrev-3827	671	4	6	6	NUM
inlawrev-3827	671	5	-	-	SYM
inlawrev-3827	671	6	5.5	5.5	NUM
inlawrev-3827	671	7	-	-	PUNCT
inlawrev-3827	671	8	l-17(a	l-17(a	NOUN
inlawrev-3827	671	9	)	)	PUNCT
inlawrev-3827	671	10	.	.	PUNCT
inlawrev-3827	672	1	187	187	NUM
inlawrev-3827	672	2	.	.	PUNCT
inlawrev-3827	673	1	i	i	PRON
inlawrev-3827	673	2	d.	d.	PROPN
inlawrev-3827	673	3	§	§	PROPN
inlawrev-3827	673	4	6	6	NUM
inlawrev-3827	673	5	-	-	SYM
inlawrev-3827	673	6	5.5	5.5	NUM
inlawrev-3827	673	7	-	-	PUNCT
inlawrev-3827	673	8	1	1	NUM
inlawrev-3827	673	9	-	-	SYM
inlawrev-3827	673	10	6	6	NUM
inlawrev-3827	673	11	.	.	X
inlawrev-3827	673	12	188	188	NUM
inlawrev-3827	673	13	.	.	PUNCT
inlawrev-3827	674	1	reits	reit	NOUN
inlawrev-3827	674	2	and	and	CCONJ
inlawrev-3827	674	3	rics	ric	NOUN
inlawrev-3827	674	4	are	be	AUX
inlawrev-3827	674	5	most	most	ADV
inlawrev-3827	674	6	likely	likely	ADJ
inlawrev-3827	674	7	not	not	PART
inlawrev-3827	674	8	corporafions	corporafion	NOUN
inlawrev-3827	674	9	under	under	ADP
inlawrev-3827	674	10	i.r.c	i.r.c	NOUN
inlawrev-3827	674	11	.	.	PUNCT
inlawrev-3827	675	1	§	§	PROPN
inlawrev-3827	675	2	7701(a)(3	7701(a)(3	NOUN
inlawrev-3827	675	3	)	)	PUNCT
inlawrev-3827	675	4	(	(	PUNCT
inlawrev-3827	675	5	2000	2000	NUM
inlawrev-3827	675	6	)	)	PUNCT
inlawrev-3827	675	7	.	.	PUNCT
inlawrev-3827	676	1	treasury	treasury	PROPN
inlawrev-3827	676	2	regulafion	regulafion	NOUN
inlawrev-3827	676	3	section	section	NOUN
inlawrev-3827	676	4	30	30	NUM
inlawrev-3827	676	5	1.7701	1.7701	NUM
inlawrev-3827	676	6	-2(a	-2(a	NOUN
inlawrev-3827	676	7	)	)	PUNCT
inlawrev-3827	676	8	(	(	PUNCT
inlawrev-3827	676	9	as	as	SCONJ
inlawrev-3827	676	10	amended	amend	VERB
inlawrev-3827	676	11	in	in	ADP
inlawrev-3827	676	12	2006	2006	NUM
inlawrev-3827	676	13	)	)	PUNCT
inlawrev-3827	676	14	states	state	VERB
inlawrev-3827	676	15	that	that	SCONJ
inlawrev-3827	676	16	a	a	DET
inlawrev-3827	676	17	business	business	NOUN
inlawrev-3827	676	18	entity	entity	NOUN
inlawrev-3827	676	19	for	for	ADP
inlawrev-3827	676	20	purposes	purpose	NOUN
inlawrev-3827	676	21	of	of	ADP
inlawrev-3827	676	22	i.r.c	i.r.c	NOUN
inlawrev-3827	676	23	.	.	PUNCT
inlawrev-3827	677	1	§	§	PROPN
inlawrev-3827	677	2	7701	7701	NUM
inlawrev-3827	677	3	is	be	AUX
inlawrev-3827	677	4	any	any	DET
inlawrev-3827	677	5	entity	entity	NOUN
inlawrev-3827	677	6	recognized	recognize	VERB
inlawrev-3827	677	7	for	for	ADP
inlawrev-3827	677	8	federal	federal	ADJ
inlawrev-3827	677	9	tax	tax	NOUN
inlawrev-3827	677	10	purposes	purpose	NOUN
inlawrev-3827	677	11	that	that	PRON
inlawrev-3827	677	12	is	be	AUX
inlawrev-3827	677	13	not	not	PART
inlawrev-3827	677	14	"	"	PUNCT
inlawrev-3827	677	15	otherwise	otherwise	ADV
inlawrev-3827	677	16	subject	subject	ADJ
inlawrev-3827	677	17	to	to	ADP
inlawrev-3827	677	18	special	special	ADJ
inlawrev-3827	677	19	treatment	treatment	NOUN
inlawrev-3827	677	20	under	under	ADP
inlawrev-3827	677	21	the	the	DET
inlawrev-3827	677	22	internal	internal	ADJ
inlawrev-3827	677	23	revenue	revenue	NOUN
inlawrev-3827	677	24	code	code	NOUN
inlawrev-3827	677	25	.	.	PUNCT
inlawrev-3827	677	26	"	"	PUNCT
inlawrev-3827	678	1	treas	treas	PROPN
inlawrev-3827	678	2	.	.	PUNCT
inlawrev-3827	679	1	reg	reg	PROPN
inlawrev-3827	679	2	.	.	PUNCT
inlawrev-3827	680	1	§	§	PROPN
inlawrev-3827	680	2	30	30	NUM
inlawrev-3827	680	3	1.7701	1.7701	NUM
inlawrev-3827	680	4	-2(a	-2(a	NOUN
inlawrev-3827	680	5	)	)	PUNCT
inlawrev-3827	680	6	(	(	PUNCT
inlawrev-3827	680	7	as	as	SCONJ
inlawrev-3827	680	8	amended	amend	VERB
inlawrev-3827	680	9	in	in	ADP
inlawrev-3827	680	10	2006	2006	NUM
inlawrev-3827	680	11	)	)	PUNCT
inlawrev-3827	680	12	.	.	PUNCT
inlawrev-3827	681	1	both	both	DET
inlawrev-3827	681	2	reits	reit	NOUN
inlawrev-3827	681	3	and	and	CCONJ
inlawrev-3827	681	4	rics	ric	NOUN
inlawrev-3827	681	5	are	be	AUX
inlawrev-3827	681	6	subject	subject	ADJ
inlawrev-3827	681	7	to	to	ADP
inlawrev-3827	681	8	special	special	ADJ
inlawrev-3827	681	9	treatment	treatment	NOUN
inlawrev-3827	681	10	under	under	ADP
inlawrev-3827	681	11	the	the	DET
inlawrev-3827	681	12	internal	internal	ADJ
inlawrev-3827	681	13	revenue	revenue	NOUN
inlawrev-3827	681	14	code	code	NOUN
inlawrev-3827	681	15	.	.	PUNCT
inlawrev-3827	682	1	therefore	therefore	ADV
inlawrev-3827	682	2	,	,	PUNCT
inlawrev-3827	682	3	a	a	DET
inlawrev-3827	682	4	reit	reit	NOUN
inlawrev-3827	682	5	or	or	CCONJ
inlawrev-3827	682	6	ric	ric	PROPN
inlawrev-3827	682	7	is	be	AUX
inlawrev-3827	682	8	not	not	PART
inlawrev-3827	682	9	a	a	DET
inlawrev-3827	682	10	business	business	NOUN
inlawrev-3827	682	11	entity	entity	NOUN
inlawrev-3827	682	12	within	within	ADP
inlawrev-3827	682	13	the	the	DET
inlawrev-3827	682	14	meaning	meaning	NOUN
inlawrev-3827	682	15	of	of	ADP
inlawrev-3827	682	16	§	§	PROPN
inlawrev-3827	682	17	7701	7701	NUM
inlawrev-3827	682	18	and	and	CCONJ
inlawrev-3827	682	19	608	608	NUM
inlawrev-3827	682	20	indiana	indiana	NOUN
inlawrev-3827	682	21	law	law	NOUN
inlawrev-3827	682	22	review	review	NOUN
inlawrev-3827	682	23	[	[	X
inlawrev-3827	682	24	vol	vol	NOUN
inlawrev-3827	682	25	.	.	PUNCT
inlawrev-3827	682	26	40:585	40:585	NUM
inlawrev-3827	683	1	that	that	PRON
inlawrev-3827	683	2	:	:	PUNCT
inlawrev-3827	683	3	1	1	X
inlawrev-3827	683	4	)	)	PUNCT
inlawrev-3827	683	5	hold	hold	VERB
inlawrev-3827	683	6	mortgages	mortgage	NOUN
inlawrev-3827	683	7	on	on	ADP
inlawrev-3827	683	8	real	real	ADJ
inlawrev-3827	683	9	property	property	NOUN
inlawrev-3827	683	10	located	locate	VERB
inlawrev-3827	683	11	in	in	ADP
inlawrev-3827	683	12	indiana	indiana	PROPN
inlawrev-3827	683	13	,	,	PUNCT
inlawrev-3827	683	14	2	2	X
inlawrev-3827	683	15	)	)	PUNCT
inlawrev-3827	683	16	engage	engage	VERB
inlawrev-3827	683	17	in	in	ADP
inlawrev-3827	683	18	credit	credit	NOUN
inlawrev-3827	683	19	card	card	NOUN
inlawrev-3827	683	20	transactions	transaction	NOUN
inlawrev-3827	683	21	with	with	ADP
inlawrev-3827	683	22	customers	customer	NOUN
inlawrev-3827	683	23	in	in	ADP
inlawrev-3827	683	24	the	the	DET
inlawrev-3827	683	25	state	state	NOUN
inlawrev-3827	683	26	,	,	PUNCT
inlawrev-3827	683	27	or	or	CCONJ
inlawrev-3827	683	28	3	3	X
inlawrev-3827	683	29	)	)	PUNCT
inlawrev-3827	683	30	extend	extend	VERB
inlawrev-3827	683	31	credit	credit	NOUN
inlawrev-3827	683	32	in	in	ADP
inlawrev-3827	683	33	the	the	DET
inlawrev-3827	683	34	form	form	NOUN
inlawrev-3827	683	35	of	of	ADP
inlawrev-3827	683	36	secured	secured	ADJ
inlawrev-3827	683	37	and	and	CCONJ
inlawrev-3827	683	38	unsecured	unsecured	ADJ
inlawrev-3827	683	39	loans	loan	NOUN
inlawrev-3827	683	40	to	to	ADP
inlawrev-3827	683	41	borrowers	borrower	NOUN
inlawrev-3827	683	42	in	in	ADP
inlawrev-3827	683	43	the	the	DET
inlawrev-3827	683	44	state	state	NOUN
inlawrev-3827	683	45	,	,	PUNCT
inlawrev-3827	683	46	are	be	AUX
inlawrev-3827	683	47	transacting	transact	VERB
inlawrev-3827	683	48	business	business	NOUN
inlawrev-3827	683	49	in	in	ADP
inlawrev-3827	683	50	indiana	indiana	PROPN
inlawrev-3827	683	51	.	.	PUNCT
inlawrev-3827	684	1	therefore	therefore	ADV
inlawrev-3827	684	2	,	,	PUNCT
inlawrev-3827	684	3	these	these	DET
inlawrev-3827	684	4	pass	pass	NOUN
inlawrev-3827	684	5	-	-	PUNCT
inlawrev-3827	684	6	thru	thru	NOUN
inlawrev-3827	684	7	entities	entity	NOUN
inlawrev-3827	684	8	are	be	AUX
inlawrev-3827	684	9	included	include	VERB
inlawrev-3827	684	10	in	in	ADP
inlawrev-3827	684	11	the	the	DET
inlawrev-3827	684	12	indiana	indiana	PROPN
inlawrev-3827	684	13	unitary	unitary	ADJ
inlawrev-3827	684	14	group	group	NOUN
inlawrev-3827	684	15	regardless	regardless	ADV
inlawrev-3827	684	16	of	of	ADP
inlawrev-3827	684	17	their	their	PRON
inlawrev-3827	684	18	lack	lack	NOUN
inlawrev-3827	684	19	of	of	ADP
inlawrev-3827	684	20	status	status	NOUN
inlawrev-3827	684	21	of	of	ADP
inlawrev-3827	684	22	as	as	ADP
inlawrev-3827	684	23	a	a	DET
inlawrev-3827	684	24	taxpayer	taxpayer	NOUN
inlawrev-3827	684	25	.	.	PUNCT
inlawrev-3827	685	1	^^^	^^^	ADJ
inlawrev-3827	685	2	curiously	curiously	ADV
inlawrev-3827	685	3	,	,	PUNCT
inlawrev-3827	685	4	the	the	DET
inlawrev-3827	685	5	indiana	indiana	PROPN
inlawrev-3827	685	6	apportionment	apportionment	PROPN
inlawrev-3827	685	7	percentage	percentage	NOUN
inlawrev-3827	685	8	is	be	AUX
inlawrev-3827	685	9	defined	define	VERB
inlawrev-3827	685	10	as	as	ADP
inlawrev-3827	685	11	a	a	DET
inlawrev-3827	685	12	ratio	ratio	NOUN
inlawrev-3827	685	13	,	,	PUNCT
inlawrev-3827	685	14	the	the	DET
inlawrev-3827	685	15	numerator	numerator	NOUN
inlawrev-3827	685	16	of	of	ADP
inlawrev-3827	685	17	which	which	PRON
inlawrev-3827	685	18	is	be	AUX
inlawrev-3827	685	19	all	all	DET
inlawrev-3827	685	20	receipts	receipt	NOUN
inlawrev-3827	685	21	attributable	attributable	ADJ
inlawrev-3827	685	22	to	to	ADP
inlawrev-3827	685	23	indiana	indiana	PROPN
inlawrev-3827	685	24	for	for	ADP
inlawrev-3827	685	25	taxpayer	taxpayer	NOUN
inlawrev-3827	685	26	members	member	NOUN
inlawrev-3827	685	27	of	of	ADP
inlawrev-3827	685	28	the	the	DET
inlawrev-3827	685	29	unitary	unitary	ADJ
inlawrev-3827	685	30	group	group	NOUN
inlawrev-3827	685	31	,	,	PUNCT
inlawrev-3827	685	32	while	while	SCONJ
inlawrev-3827	685	33	the	the	DET
inlawrev-3827	685	34	denominator	denominator	NOUN
inlawrev-3827	685	35	is	be	AUX
inlawrev-3827	685	36	composed	compose	VERB
inlawrev-3827	685	37	of	of	ADP
inlawrev-3827	685	38	the	the	DET
inlawrev-3827	685	39	receipts	receipt	NOUN
inlawrev-3827	685	40	for	for	ADP
inlawrev-3827	685	41	all	all	DET
inlawrev-3827	685	42	members	member	NOUN
inlawrev-3827	685	43	of	of	ADP
inlawrev-3827	685	44	the	the	DET
inlawrev-3827	685	45	unitary	unitary	ADJ
inlawrev-3827	685	46	group	group	NOUN
inlawrev-3827	685	47	in	in	ADP
inlawrev-3827	685	48	all	all	DET
inlawrev-3827	685	49	taxing	tax	VERB
inlawrev-3827	685	50	jurisdictions	jurisdiction	NOUN
inlawrev-3827	685	51	.	.	PUNCT
inlawrev-3827	686	1	^^^	^^^	PUNCT
inlawrev-3827	686	2	as	as	ADP
inlawrev-3827	686	3	a	a	DET
inlawrev-3827	686	4	result	result	NOUN
inlawrev-3827	686	5	,	,	PUNCT
inlawrev-3827	686	6	the	the	DET
inlawrev-3827	686	7	pass	pass	VERB
inlawrev-3827	686	8	-	-	PUNCT
inlawrev-3827	686	9	thru	thru	NOUN
inlawrev-3827	686	10	entity	entity	NOUN
inlawrev-3827	686	11	's	's	PART
inlawrev-3827	686	12	indiana	indiana	PROPN
inlawrev-3827	686	13	source	source	NOUN
inlawrev-3827	686	14	receipts	receipt	NOUN
inlawrev-3827	686	15	do	do	AUX
inlawrev-3827	686	16	not	not	PART
inlawrev-3827	686	17	appear	appear	VERB
inlawrev-3827	686	18	to	to	PART
inlawrev-3827	686	19	be	be	AUX
inlawrev-3827	686	20	included	include	VERB
inlawrev-3827	686	21	in	in	ADP
inlawrev-3827	686	22	the	the	DET
inlawrev-3827	686	23	numerator	numerator	NOUN
inlawrev-3827	686	24	and	and	CCONJ
inlawrev-3827	686	25	the	the	DET
inlawrev-3827	686	26	pass	pass	VERB
inlawrev-3827	686	27	-	-	PUNCT
inlawrev-3827	686	28	thru	thru	NOUN
inlawrev-3827	686	29	entity	entity	NOUN
inlawrev-3827	686	30	's	's	PART
inlawrev-3827	686	31	receipts	receipt	NOUN
inlawrev-3827	686	32	from	from	ADP
inlawrev-3827	686	33	all	all	DET
inlawrev-3827	686	34	taxing	tax	VERB
inlawrev-3827	686	35	jurisdictions	jurisdiction	NOUN
inlawrev-3827	686	36	appear	appear	VERB
inlawrev-3827	686	37	to	to	PART
inlawrev-3827	686	38	be	be	AUX
inlawrev-3827	686	39	included	include	VERB
inlawrev-3827	686	40	in	in	ADP
inlawrev-3827	686	41	the	the	DET
inlawrev-3827	686	42	denominator	denominator	NOUN
inlawrev-3827	686	43	.	.	PUNCT
inlawrev-3827	687	1	the	the	DET
inlawrev-3827	687	2	state	state	NOUN
inlawrev-3827	687	3	can	can	AUX
inlawrev-3827	687	4	counter	counter	VERB
inlawrev-3827	687	5	the	the	DET
inlawrev-3827	687	6	inclusion	inclusion	NOUN
inlawrev-3827	687	7	of	of	ADP
inlawrev-3827	687	8	the	the	DET
inlawrev-3827	687	9	receipts	receipt	NOUN
inlawrev-3827	687	10	of	of	ADP
inlawrev-3827	687	11	pass	pass	NOUN
inlawrev-3827	687	12	-	-	PUNCT
inlawrev-3827	687	13	thru	thru	NOUN
inlawrev-3827	687	14	entities	entity	NOUN
inlawrev-3827	687	15	in	in	ADP
inlawrev-3827	687	16	the	the	DET
inlawrev-3827	687	17	denominator	denominator	NOUN
inlawrev-3827	687	18	and	and	CCONJ
inlawrev-3827	687	19	not	not	PART
inlawrev-3827	687	20	the	the	DET
inlawrev-3827	687	21	numerator	numerator	NOUN
inlawrev-3827	687	22	using	use	VERB
inlawrev-3827	687	23	either	either	CCONJ
inlawrev-3827	687	24	the	the	DET
inlawrev-3827	687	25	basic	basic	ADJ
inlawrev-3827	687	26	unitary	unitary	ADJ
inlawrev-3827	687	27	principles	principle	NOUN
inlawrev-3827	687	28	presumed	presume	VERB
inlawrev-3827	687	29	by	by	ADP
inlawrev-3827	687	30	the	the	DET
inlawrev-3827	687	31	law	law	NOUN
inlawrev-3827	687	32	or	or	CCONJ
inlawrev-3827	687	33	the	the	DET
inlawrev-3827	687	34	"	"	PUNCT
inlawrev-3827	687	35	fairly	fairly	ADV
inlawrev-3827	687	36	represent	represent	VERB
inlawrev-3827	687	37	"	"	PUNCT
inlawrev-3827	687	38	provisions	provision	NOUN
inlawrev-3827	687	39	of	of	ADP
inlawrev-3827	687	40	the	the	DET
inlawrev-3827	687	41	statute	statute	NOUN
inlawrev-3827	687	42	.	.	PUNCT
inlawrev-3827	688	1	the	the	DET
inlawrev-3827	688	2	corporate	corporate	ADJ
inlawrev-3827	688	3	owners	owner	NOUN
inlawrev-3827	688	4	of	of	ADP
inlawrev-3827	688	5	the	the	DET
inlawrev-3827	688	6	pass	pass	VERB
inlawrev-3827	688	7	-	-	PUNCT
inlawrev-3827	688	8	thru	thru	NOUN
inlawrev-3827	688	9	entities	entity	NOUN
inlawrev-3827	688	10	are	be	AUX
inlawrev-3827	688	11	presumed	presume	VERB
inlawrev-3827	688	12	to	to	PART
inlawrev-3827	688	13	have	have	VERB
inlawrev-3827	688	14	a	a	DET
inlawrev-3827	688	15	unitary	unitary	ADJ
inlawrev-3827	688	16	relationship	relationship	NOUN
inlawrev-3827	688	17	with	with	ADP
inlawrev-3827	688	18	the	the	DET
inlawrev-3827	688	19	pass	pass	VERB
inlawrev-3827	688	20	-	-	PUNCT
inlawrev-3827	688	21	thru	thru	NOUN
inlawrev-3827	688	22	entities	entity	NOUN
inlawrev-3827	688	23	under	under	ADP
inlawrev-3827	688	24	the	the	DET
inlawrev-3827	688	25	fit	fit	ADJ
inlawrev-3827	688	26	law.^^	law.^^	NOUN
inlawrev-3827	688	27	'	'	PUNCT
inlawrev-3827	688	28	where	where	SCONJ
inlawrev-3827	688	29	a	a	DET
inlawrev-3827	688	30	unitary	unitary	ADJ
inlawrev-3827	688	31	relationship	relationship	NOUN
inlawrev-3827	688	32	exists	exist	VERB
inlawrev-3827	688	33	,	,	PUNCT
inlawrev-3827	688	34	the	the	DET
inlawrev-3827	688	35	partnership	partnership	NOUN
inlawrev-3827	688	36	receipts	receipt	VERB
inlawrev-3827	688	37	flow	flow	NOUN
inlawrev-3827	688	38	-	-	PUNCT
inlawrev-3827	688	39	thru	thru	NOUN
inlawrev-3827	688	40	to	to	ADP
inlawrev-3827	688	41	the	the	DET
inlawrev-3827	688	42	corporate	corporate	ADJ
inlawrev-3827	688	43	partners	partner	NOUN
inlawrev-3827	688	44	in	in	ADP
inlawrev-3827	688	45	proportion	proportion	NOUN
inlawrev-3827	688	46	to	to	ADP
inlawrev-3827	688	47	their	their	PRON
inlawrev-3827	688	48	ownership	ownership	NOUN
inlawrev-3827	688	49	percentage	percentage	NOUN
inlawrev-3827	688	50	.	.	PUNCT
inlawrev-3827	689	1	^^^	^^^	NOUN
inlawrev-3827	689	2	receipts	receipt	NOUN
inlawrev-3827	689	3	that	that	PRON
inlawrev-3827	689	4	flow	flow	VERB
inlawrev-3827	689	5	from	from	ADP
inlawrev-3827	689	6	a	a	DET
inlawrev-3827	689	7	partnership	partnership	NOUN
inlawrev-3827	689	8	to	to	ADP
inlawrev-3827	689	9	a	a	DET
inlawrev-3827	689	10	corporate	corporate	ADJ
inlawrev-3827	689	11	partner	partner	NOUN
inlawrev-3827	689	12	retain	retain	VERB
inlawrev-3827	689	13	their	their	PRON
inlawrev-3827	689	14	character	character	NOUN
inlawrev-3827	689	15	.	.	PUNCT
inlawrev-3827	690	1	^^^	^^^	PUNCT
inlawrev-3827	690	2	for	for	ADP
inlawrev-3827	690	3	example	example	NOUN
inlawrev-3827	690	4	,	,	PUNCT
inlawrev-3827	690	5	a	a	DET
inlawrev-3827	690	6	capital	capital	NOUN
inlawrev-3827	690	7	gain	gain	NOUN
inlawrev-3827	690	8	at	at	ADP
inlawrev-3827	690	9	the	the	DET
inlawrev-3827	690	10	partnership	partnership	NOUN
inlawrev-3827	690	11	level	level	NOUN
inlawrev-3827	690	12	flows	flow	VERB
inlawrev-3827	690	13	-	-	PUNCT
inlawrev-3827	690	14	thru	thru	NOUN
inlawrev-3827	690	15	to	to	ADP
inlawrev-3827	690	16	the	the	DET
inlawrev-3827	690	17	corporate	corporate	ADJ
inlawrev-3827	690	18	partner	partner	NOUN
inlawrev-3827	690	19	as	as	ADP
inlawrev-3827	690	20	a	a	DET
inlawrev-3827	690	21	capital	capital	NOUN
inlawrev-3827	690	22	gain	gain	NOUN
inlawrev-3827	690	23	.	.	PUNCT
inlawrev-3827	691	1	the	the	DET
inlawrev-3827	691	2	state	state	NOUN
inlawrev-3827	691	3	can	can	AUX
inlawrev-3827	691	4	contend	contend	VERB
inlawrev-3827	691	5	that	that	SCONJ
inlawrev-3827	691	6	the	the	DET
inlawrev-3827	691	7	receipts	receipt	NOUN
inlawrev-3827	691	8	from	from	ADP
inlawrev-3827	691	9	transacting	transact	VERB
inlawrev-3827	691	10	the	the	DET
inlawrev-3827	691	11	business	business	NOUN
inlawrev-3827	691	12	of	of	ADP
inlawrev-3827	691	13	a	a	DET
inlawrev-3827	691	14	financial	financial	ADJ
inlawrev-3827	691	15	institution	institution	NOUN
inlawrev-3827	691	16	flow	flow	VERB
inlawrev-3827	691	17	to	to	ADP
inlawrev-3827	691	18	the	the	DET
inlawrev-3827	691	19	corporate	corporate	ADJ
inlawrev-3827	691	20	partner	partner	NOUN
inlawrev-3827	691	21	with	with	ADP
inlawrev-3827	691	22	that	that	DET
inlawrev-3827	691	23	same	same	ADJ
inlawrev-3827	691	24	character	character	NOUN
inlawrev-3827	691	25	,	,	PUNCT
inlawrev-3827	691	26	resulting	result	VERB
inlawrev-3827	691	27	in	in	ADP
inlawrev-3827	691	28	the	the	DET
inlawrev-3827	691	29	corporate	corporate	ADJ
inlawrev-3827	691	30	partner	partner	NOUN
inlawrev-3827	691	31	's	's	PART
inlawrev-3827	691	32	receipts	receipt	NOUN
inlawrev-3827	691	33	being	be	AUX
inlawrev-3827	691	34	characterized	characterize	VERB
inlawrev-3827	691	35	as	as	ADP
inlawrev-3827	691	36	receipts	receipt	NOUN
inlawrev-3827	691	37	from	from	ADP
inlawrev-3827	691	38	transacting	transact	VERB
inlawrev-3827	691	39	business	business	NOUN
inlawrev-3827	691	40	in	in	ADP
inlawrev-3827	691	41	indiana	indiana	PROPN
inlawrev-3827	691	42	,	,	PUNCT
inlawrev-3827	691	43	rather	rather	ADV
inlawrev-3827	691	44	than	than	ADP
inlawrev-3827	691	45	merely	merely	ADV
inlawrev-3827	691	46	receipts	receipt	NOUN
inlawrev-3827	691	47	from	from	ADP
inlawrev-3827	691	48	holding	hold	VERB
inlawrev-3827	691	49	a	a	DET
inlawrev-3827	691	50	partnership	partnership	NOUN
inlawrev-3827	691	51	interest	interest	NOUN
inlawrev-3827	691	52	.	.	PUNCT
inlawrev-3827	692	1	if	if	SCONJ
inlawrev-3827	692	2	the	the	DET
inlawrev-3827	692	3	indiana	indiana	PROPN
inlawrev-3827	692	4	receipts	receipt	NOUN
inlawrev-3827	692	5	that	that	PRON
inlawrev-3827	692	6	flow	flow	VERB
inlawrev-3827	692	7	from	from	ADP
inlawrev-3827	692	8	the	the	DET
inlawrev-3827	692	9	pass	pass	VERB
inlawrev-3827	692	10	-	-	PUNCT
inlawrev-3827	692	11	thru	thru	NOUN
inlawrev-3827	692	12	entity	entity	NOUN
inlawrev-3827	692	13	to	to	ADP
inlawrev-3827	692	14	the	the	DET
inlawrev-3827	692	15	corporate	corporate	ADJ
inlawrev-3827	692	16	partner	partner	NOUN
inlawrev-3827	692	17	can	can	AUX
inlawrev-3827	692	18	be	be	AUX
inlawrev-3827	692	19	characterized	characterize	VERB
inlawrev-3827	692	20	as	as	ADP
inlawrev-3827	692	21	the	the	DET
inlawrev-3827	692	22	indiana	indiana	PROPN
inlawrev-3827	692	23	receipts	receipt	NOUN
inlawrev-3827	692	24	of	of	ADP
inlawrev-3827	692	25	the	the	DET
inlawrev-3827	692	26	corporate	corporate	ADJ
inlawrev-3827	692	27	partner	partner	NOUN
inlawrev-3827	692	28	,	,	PUNCT
inlawrev-3827	692	29	the	the	DET
inlawrev-3827	692	30	receipts	receipt	NOUN
inlawrev-3827	692	31	can	can	AUX
inlawrev-3827	692	32	be	be	AUX
inlawrev-3827	692	33	included	include	VERB
inlawrev-3827	692	34	in	in	ADP
inlawrev-3827	692	35	the	the	DET
inlawrev-3827	692	36	numerator	numerator	NOUN
inlawrev-3827	692	37	of	of	ADP
inlawrev-3827	692	38	the	the	DET
inlawrev-3827	692	39	apportionment	apportionment	NOUN
inlawrev-3827	692	40	factor^^"^	factor^^"^	PROPN
inlawrev-3827	692	41	because	because	SCONJ
inlawrev-3827	692	42	the	the	DET
inlawrev-3827	692	43	corporate	corporate	ADJ
inlawrev-3827	692	44	partner	partner	NOUN
inlawrev-3827	692	45	will	will	AUX
inlawrev-3827	692	46	be	be	AUX
inlawrev-3827	692	47	a	a	DET
inlawrev-3827	692	48	taxpayer	taxpayer	NOUN
inlawrev-3827	692	49	member	member	NOUN
inlawrev-3827	692	50	of	of	ADP
inlawrev-3827	692	51	the	the	DET
inlawrev-3827	692	52	unitary	unitary	ADJ
inlawrev-3827	692	53	195	195	NUM
inlawrev-3827	692	54	group	group	NOUN
inlawrev-3827	692	55	.	.	PUNCT
inlawrev-3827	693	1	financial	financial	ADJ
inlawrev-3827	693	2	institutions	institution	NOUN
inlawrev-3827	693	3	may	may	AUX
inlawrev-3827	693	4	respond	respond	VERB
inlawrev-3827	693	5	that	that	SCONJ
inlawrev-3827	693	6	these	these	DET
inlawrev-3827	693	7	general	general	ADJ
inlawrev-3827	693	8	principles	principle	NOUN
inlawrev-3827	693	9	have	have	AUX
inlawrev-3827	693	10	been	be	AUX
inlawrev-3827	693	11	accepted	accept	VERB
inlawrev-3827	693	12	for	for	ADP
inlawrev-3827	693	13	apportionment	apportionment	NOUN
inlawrev-3827	693	14	only	only	ADV
inlawrev-3827	693	15	for	for	ADP
inlawrev-3827	693	16	net	net	ADJ
inlawrev-3827	693	17	income	income	NOUN
inlawrev-3827	693	18	taxes	taxis	NOUN
inlawrev-3827	693	19	,	,	PUNCT
inlawrev-3827	693	20	and	and	CCONJ
inlawrev-3827	693	21	the	the	DET
inlawrev-3827	693	22	financial	financial	NOUN
inlawrev-3827	693	23	probably	probably	ADV
inlawrev-3827	693	24	falls	fall	VERB
inlawrev-3827	693	25	outside	outside	ADP
inlawrev-3827	693	26	the	the	DET
inlawrev-3827	693	27	definition	definition	NOUN
inlawrev-3827	693	28	of	of	ADP
inlawrev-3827	693	29	a	a	DET
inlawrev-3827	693	30	corporation	corporation	NOUN
inlawrev-3827	693	31	for	for	ADP
inlawrev-3827	693	32	financial	financial	ADJ
inlawrev-3827	693	33	institution	institution	NOUN
inlawrev-3827	693	34	tax	tax	NOUN
inlawrev-3827	693	35	purposes	purpose	NOUN
inlawrev-3827	693	36	.	.	PUNCT
inlawrev-3827	694	1	189	189	NUM
inlawrev-3827	694	2	.	.	PUNCT
inlawrev-3827	695	1	ind	ind	PROPN
inlawrev-3827	695	2	.	.	PUNCT
inlawrev-3827	696	1	code	code	PROPN
inlawrev-3827	696	2	§	§	PROPN
inlawrev-3827	696	3	6	6	NUM
inlawrev-3827	696	4	-	-	SYM
inlawrev-3827	696	5	5.5	5.5	NUM
inlawrev-3827	696	6	-	-	PUNCT
inlawrev-3827	696	7	l-18(a	l-18(a	NOUN
inlawrev-3827	696	8	)	)	PUNCT
inlawrev-3827	696	9	(	(	PUNCT
inlawrev-3827	696	10	2006	2006	NUM
inlawrev-3827	696	11	)	)	PUNCT
inlawrev-3827	696	12	.	.	PUNCT
inlawrev-3827	697	1	190	190	NUM
inlawrev-3827	697	2	.	.	PUNCT
inlawrev-3827	698	1	the	the	DET
inlawrev-3827	698	2	numerator	numerator	NOUN
inlawrev-3827	698	3	of	of	ADP
inlawrev-3827	698	4	the	the	DET
inlawrev-3827	698	5	sales	sale	NOUN
inlawrev-3827	698	6	factor	factor	NOUN
inlawrev-3827	698	7	includes	include	VERB
inlawrev-3827	698	8	the	the	DET
inlawrev-3827	698	9	receipts	receipt	NOUN
inlawrev-3827	698	10	of	of	ADP
inlawrev-3827	698	11	taxpayer	taxpayer	NOUN
inlawrev-3827	698	12	members	member	NOUN
inlawrev-3827	698	13	of	of	ADP
inlawrev-3827	698	14	the	the	DET
inlawrev-3827	698	15	unitary	unitary	ADJ
inlawrev-3827	698	16	group	group	NOUN
inlawrev-3827	698	17	;	;	PUNCT
inlawrev-3827	698	18	the	the	DET
inlawrev-3827	698	19	denominator	denominator	NOUN
inlawrev-3827	698	20	includes	include	VERB
inlawrev-3827	698	21	the	the	DET
inlawrev-3827	698	22	receipts	receipt	NOUN
inlawrev-3827	698	23	of	of	ADP
inlawrev-3827	698	24	all	all	DET
inlawrev-3827	698	25	members	member	NOUN
inlawrev-3827	698	26	of	of	ADP
inlawrev-3827	698	27	the	the	DET
inlawrev-3827	698	28	unitary	unitary	ADJ
inlawrev-3827	698	29	group	group	NOUN
inlawrev-3827	698	30	.	.	PUNCT
inlawrev-3827	699	1	i	i	PRON
inlawrev-3827	699	2	d.	d.	PROPN
inlawrev-3827	699	3	§	§	PROPN
inlawrev-3827	699	4	6	6	NUM
inlawrev-3827	699	5	-	-	SYM
inlawrev-3827	699	6	5.5	5.5	NUM
inlawrev-3827	699	7	-	-	PUNCT
inlawrev-3827	699	8	24(2	24(2	NUM
inlawrev-3827	699	9	)	)	PUNCT
inlawrev-3827	699	10	.	.	PUNCT
inlawrev-3827	700	1	191	191	NUM
inlawrev-3827	700	2	.	.	PUNCT
inlawrev-3827	701	1	/j	/j	INTJ
inlawrev-3827	701	2	.	.	PUNCT
inlawrev-3827	702	1	§	§	PROPN
inlawrev-3827	702	2	6	6	NUM
inlawrev-3827	702	3	-	-	SYM
inlawrev-3827	702	4	5.51	5.51	NUM
inlawrev-3827	702	5	1	1	NUM
inlawrev-3827	702	6	8(b	8(b	NUM
inlawrev-3827	702	7	)	)	PUNCT
inlawrev-3827	702	8	.	.	PUNCT
inlawrev-3827	703	1	unity	unity	NOUN
inlawrev-3827	703	2	is	be	AUX
inlawrev-3827	703	3	presumed	presume	VERB
inlawrev-3827	703	4	under	under	ADP
inlawrev-3827	703	5	the	the	DET
inlawrev-3827	703	6	law	law	NOUN
inlawrev-3827	703	7	for	for	ADP
inlawrev-3827	703	8	all	all	DET
inlawrev-3827	703	9	entities	entity	NOUN
inlawrev-3827	703	10	directly	directly	ADV
inlawrev-3827	703	11	or	or	CCONJ
inlawrev-3827	703	12	indirectly	indirectly	ADV
inlawrev-3827	703	13	owned	own	VERB
inlawrev-3827	703	14	by	by	ADP
inlawrev-3827	703	15	the	the	DET
inlawrev-3827	703	16	financial	financial	ADJ
inlawrev-3827	703	17	institution	institution	NOUN
inlawrev-3827	703	18	based	base	VERB
inlawrev-3827	703	19	on	on	ADP
inlawrev-3827	703	20	the	the	DET
inlawrev-3827	703	21	controlled	control	VERB
inlawrev-3827	703	22	interaction	interaction	NOUN
inlawrev-3827	703	23	among	among	ADP
inlawrev-3827	703	24	entities	entity	NOUN
inlawrev-3827	703	25	that	that	PRON
inlawrev-3827	703	26	are	be	AUX
inlawrev-3827	703	27	members	member	NOUN
inlawrev-3827	703	28	of	of	ADP
inlawrev-3827	703	29	the	the	DET
inlawrev-3827	703	30	unitary	unitary	ADJ
inlawrev-3827	703	31	group	group	NOUN
inlawrev-3827	703	32	.	.	PUNCT
inlawrev-3827	704	1	192	192	NUM
inlawrev-3827	704	2	.	.	X
inlawrev-3827	705	1	hunt	hunt	PROPN
inlawrev-3827	705	2	corp	corp	PROPN
inlawrev-3827	705	3	.	.	PROPN
inlawrev-3827	706	1	v.	v.	PROPN
inlawrev-3827	706	2	ind	ind	PROPN
inlawrev-3827	706	3	.	.	PUNCT
inlawrev-3827	707	1	dep't	dep't	NOUN
inlawrev-3827	707	2	of	of	ADP
inlawrev-3827	707	3	revenue	revenue	NOUN
inlawrev-3827	707	4	,	,	PUNCT
inlawrev-3827	707	5	709	709	NUM
inlawrev-3827	707	6	n.e.2d	n.e.2d	NOUN
inlawrev-3827	707	7	766	766	NUM
inlawrev-3827	707	8	,	,	PUNCT
inlawrev-3827	707	9	777	777	NUM
inlawrev-3827	707	10	(	(	PUNCT
inlawrev-3827	707	11	ind	ind	NOUN
inlawrev-3827	707	12	.	.	PUNCT
inlawrev-3827	708	1	tax	tax	PROPN
inlawrev-3827	708	2	ct	ct	PROPN
inlawrev-3827	708	3	.	.	PROPN
inlawrev-3827	708	4	1999	1999	NUM
inlawrev-3827	708	5	)	)	PUNCT
inlawrev-3827	708	6	.	.	PUNCT
inlawrev-3827	709	1	193	193	NUM
inlawrev-3827	709	2	.	.	PUNCT
inlawrev-3827	709	3	i.r.c	i.r.c	NOUN
inlawrev-3827	709	4	.	.	PUNCT
inlawrev-3827	710	1	§	§	PROPN
inlawrev-3827	710	2	702(b	702(b	PROPN
inlawrev-3827	710	3	)	)	PUNCT
inlawrev-3827	710	4	(	(	PUNCT
inlawrev-3827	710	5	2000	2000	NUM
inlawrev-3827	710	6	)	)	PUNCT
inlawrev-3827	710	7	states	state	VERB
inlawrev-3827	710	8	that	that	SCONJ
inlawrev-3827	710	9	"	"	PUNCT
inlawrev-3827	710	10	[	[	X
inlawrev-3827	710	11	t]he	t]he	X
inlawrev-3827	710	12	character	character	NOUN
inlawrev-3827	710	13	of	of	ADP
inlawrev-3827	710	14	any	any	DET
inlawrev-3827	710	15	item	item	NOUN
inlawrev-3827	710	16	of	of	ADP
inlawrev-3827	710	17	income	income	NOUN
inlawrev-3827	710	18	,	,	PUNCT
inlawrev-3827	710	19	gain	gain	NOUN
inlawrev-3827	710	20	,	,	PUNCT
inlawrev-3827	710	21	loss	loss	NOUN
inlawrev-3827	710	22	,	,	PUNCT
inlawrev-3827	710	23	deduction	deduction	NOUN
inlawrev-3827	710	24	,	,	PUNCT
inlawrev-3827	710	25	or	or	CCONJ
inlawrev-3827	710	26	credit	credit	NOUN
inlawrev-3827	710	27	"	"	PUNCT
inlawrev-3827	710	28	attributable	attributable	ADJ
inlawrev-3827	710	29	to	to	ADP
inlawrev-3827	710	30	the	the	DET
inlawrev-3827	710	31	partner	partner	NOUN
inlawrev-3827	710	32	shall	shall	AUX
inlawrev-3827	710	33	be	be	AUX
inlawrev-3827	710	34	treated	treat	VERB
inlawrev-3827	710	35	"	"	PUNCT
inlawrev-3827	710	36	as	as	SCONJ
inlawrev-3827	710	37	if	if	SCONJ
inlawrev-3827	710	38	such	such	ADJ
inlawrev-3827	710	39	item	item	NOUN
inlawrev-3827	710	40	were	be	AUX
inlawrev-3827	710	41	realized	realize	VERB
inlawrev-3827	710	42	directly	directly	ADV
inlawrev-3827	710	43	from	from	ADP
inlawrev-3827	710	44	the	the	DET
inlawrev-3827	710	45	source	source	NOUN
inlawrev-3827	710	46	from	from	ADP
inlawrev-3827	710	47	which	which	PRON
inlawrev-3827	710	48	realized	realize	VERB
inlawrev-3827	710	49	by	by	ADP
inlawrev-3827	710	50	the	the	DET
inlawrev-3827	710	51	partnership	partnership	NOUN
inlawrev-3827	710	52	.	.	PUNCT
inlawrev-3827	710	53	"	"	PUNCT
inlawrev-3827	711	1	194	194	NUM
inlawrev-3827	711	2	.	.	PUNCT
inlawrev-3827	712	1	ind	ind	PROPN
inlawrev-3827	712	2	.	.	PUNCT
inlawrev-3827	713	1	code	code	PROPN
inlawrev-3827	713	2	§	§	PROPN
inlawrev-3827	713	3	6	6	NUM
inlawrev-3827	713	4	-	-	SYM
inlawrev-3827	713	5	5.5	5.5	NUM
inlawrev-3827	713	6	-	-	PUNCT
inlawrev-3827	713	7	2	2	NUM
inlawrev-3827	713	8	-	-	PUNCT
inlawrev-3827	713	9	4(2)(a	4(2)(a	NOUN
inlawrev-3827	713	10	)	)	PUNCT
inlawrev-3827	713	11	(	(	PUNCT
inlawrev-3827	713	12	2006	2006	NUM
inlawrev-3827	713	13	)	)	PUNCT
inlawrev-3827	713	14	.	.	PUNCT
inlawrev-3827	714	1	195	195	NUM
inlawrev-3827	714	2	.	.	PUNCT
inlawrev-3827	714	3	i.r.c	i.r.c	NOUN
inlawrev-3827	714	4	.	.	PUNCT
inlawrev-3827	715	1	§	§	PROPN
inlawrev-3827	715	2	702(b	702(b	PROPN
inlawrev-3827	715	3	)	)	PUNCT
inlawrev-3827	715	4	;	;	PUNCT
inlawrev-3827	716	1	hunt	hunt	PROPN
inlawrev-3827	716	2	corp	corp	PROPN
inlawrev-3827	716	3	.	.	PROPN
inlawrev-3827	716	4	,	,	PUNCT
inlawrev-3827	716	5	709	709	NUM
inlawrev-3827	716	6	n.e.2d	n.e.2d	NOUN
inlawrev-3827	716	7	at	at	ADP
inlawrev-3827	716	8	777	777	NUM
inlawrev-3827	716	9	.	.	PUNCT
inlawrev-3827	716	10	2007	2007	NUM
inlawrev-3827	716	11	]	]	PUNCT
inlawrev-3827	716	12	has	have	AUX
inlawrev-3827	716	13	the	the	DET
inlawrev-3827	716	14	unitary	unitary	ADJ
inlawrev-3827	716	15	principle	principle	NOUN
inlawrev-3827	716	16	been	be	AUX
inlawrev-3827	716	17	abandoned	abandon	VERB
inlawrev-3827	716	18	?	?	PUNCT
inlawrev-3827	717	1	609	609	NUM
inlawrev-3827	717	2	institutions	institution	NOUN
inlawrev-3827	717	3	tax	tax	NOUN
inlawrev-3827	717	4	implicitly	implicitly	ADV
inlawrev-3827	717	5	rejects	reject	VERB
inlawrev-3827	717	6	these	these	DET
inlawrev-3827	717	7	general	general	ADJ
inlawrev-3827	717	8	principles	principle	NOUN
inlawrev-3827	717	9	by	by	ADP
inlawrev-3827	717	10	its	its	PRON
inlawrev-3827	717	11	structure	structure	NOUN
inlawrev-3827	717	12	and	and	CCONJ
inlawrev-3827	717	13	plain	plain	ADJ
inlawrev-3827	717	14	language	language	NOUN
inlawrev-3827	717	15	.	.	PUNCT
inlawrev-3827	718	1	however	however	ADV
inlawrev-3827	718	2	,	,	PUNCT
inlawrev-3827	718	3	the	the	DET
inlawrev-3827	718	4	financial	financial	ADJ
inlawrev-3827	718	5	institutions	institution	NOUN
inlawrev-3827	718	6	tax	tax	NOUN
inlawrev-3827	718	7	is	be	AUX
inlawrev-3827	718	8	built	build	VERB
inlawrev-3827	718	9	on	on	ADP
inlawrev-3827	718	10	the	the	DET
inlawrev-3827	718	11	unitary	unitary	ADJ
inlawrev-3827	718	12	principles	principle	NOUN
inlawrev-3827	718	13	enunciated	enunciate	VERB
inlawrev-3827	718	14	by	by	ADP
inlawrev-3827	718	15	the	the	DET
inlawrev-3827	718	16	supreme	supreme	PROPN
inlawrev-3827	718	17	court	court	PROPN
inlawrev-3827	718	18	in	in	ADP
inlawrev-3827	718	19	the	the	DET
inlawrev-3827	718	20	net	net	ADJ
inlawrev-3827	718	21	income	income	NOUN
inlawrev-3827	718	22	tax	tax	NOUN
inlawrev-3827	718	23	arena	arena	NOUN
inlawrev-3827	718	24	.	.	PUNCT
inlawrev-3827	719	1	'	'	PUNCT
inlawrev-3827	719	2	^^	^^	PUNCT
inlawrev-3827	719	3	if	if	SCONJ
inlawrev-3827	719	4	the	the	DET
inlawrev-3827	719	5	state	state	NOUN
inlawrev-3827	719	6	is	be	AUX
inlawrev-3827	719	7	unable	unable	ADJ
inlawrev-3827	719	8	to	to	PART
inlawrev-3827	719	9	attribute	attribute	VERB
inlawrev-3827	719	10	the	the	DET
inlawrev-3827	719	11	partnership	partnership	NOUN
inlawrev-3827	719	12	's	's	PART
inlawrev-3827	719	13	business	business	NOUN
inlawrev-3827	719	14	receipts	receipt	NOUN
inlawrev-3827	719	15	directly	directly	ADV
inlawrev-3827	719	16	to	to	ADP
inlawrev-3827	719	17	the	the	DET
inlawrev-3827	719	18	corporate	corporate	ADJ
inlawrev-3827	719	19	partner	partner	NOUN
inlawrev-3827	719	20	,	,	PUNCT
inlawrev-3827	719	21	the	the	DET
inlawrev-3827	719	22	state	state	NOUN
inlawrev-3827	719	23	will	will	AUX
inlawrev-3827	719	24	probably	probably	ADV
inlawrev-3827	719	25	have	have	VERB
inlawrev-3827	719	26	to	to	PART
inlawrev-3827	719	27	show	show	VERB
inlawrev-3827	719	28	that	that	SCONJ
inlawrev-3827	719	29	the	the	DET
inlawrev-3827	719	30	exclusion	exclusion	NOUN
inlawrev-3827	719	31	of	of	ADP
inlawrev-3827	719	32	the	the	DET
inlawrev-3827	719	33	pass	pass	NOUN
inlawrev-3827	719	34	-	-	PUNCT
inlawrev-3827	719	35	thru	thru	NOUN
inlawrev-3827	719	36	'	'	PUNCT
inlawrev-3827	719	37	s	s	PROPN
inlawrev-3827	719	38	indiana	indiana	NOUN
inlawrev-3827	719	39	receipts	receipt	NOUN
inlawrev-3827	719	40	from	from	ADP
inlawrev-3827	719	41	the	the	DET
inlawrev-3827	719	42	numerator	numerator	NOUN
inlawrev-3827	719	43	does	do	AUX
inlawrev-3827	719	44	not	not	PART
inlawrev-3827	719	45	"	"	PUNCT
inlawrev-3827	719	46	fairly	fairly	ADV
inlawrev-3827	719	47	represent	represent	VERB
inlawrev-3827	719	48	"	"	PUNCT
inlawrev-3827	719	49	income	income	NOUN
inlawrev-3827	719	50	from	from	ADP
inlawrev-3827	719	51	within	within	ADP
inlawrev-3827	719	52	indiana	indiana	PROPN
inlawrev-3827	719	53	.	.	PUNCT
inlawrev-3827	720	1	^^^	^^^	ADP
inlawrev-3827	720	2	financial	financial	ADJ
inlawrev-3827	720	3	institutions	institution	NOUN
inlawrev-3827	720	4	will	will	AUX
inlawrev-3827	720	5	again	again	ADV
inlawrev-3827	720	6	argue	argue	VERB
inlawrev-3827	720	7	that	that	SCONJ
inlawrev-3827	720	8	inclusion	inclusion	NOUN
inlawrev-3827	720	9	of	of	ADP
inlawrev-3827	720	10	the	the	DET
inlawrev-3827	720	11	pass	pass	VERB
inlawrev-3827	720	12	-	-	PUNCT
inlawrev-3827	720	13	thru	thru	NOUN
inlawrev-3827	720	14	entities	entity	NOUN
inlawrev-3827	720	15	is	be	AUX
inlawrev-3827	720	16	contrary	contrary	ADJ
inlawrev-3827	720	17	to	to	ADP
inlawrev-3827	720	18	the	the	DET
inlawrev-3827	720	19	plain	plain	ADJ
inlawrev-3827	720	20	meaning	meaning	NOUN
inlawrev-3827	720	21	of	of	ADP
inlawrev-3827	720	22	the	the	DET
inlawrev-3827	720	23	statute	statute	NOUN
inlawrev-3827	720	24	and	and	CCONJ
inlawrev-3827	720	25	that	that	SCONJ
inlawrev-3827	720	26	it	it	PRON
inlawrev-3827	720	27	is	be	AUX
inlawrev-3827	720	28	contrary	contrary	ADJ
inlawrev-3827	720	29	to	to	ADP
inlawrev-3827	720	30	legislative	legislative	ADJ
inlawrev-3827	720	31	intent	intent	NOUN
inlawrev-3827	720	32	.	.	PUNCT
inlawrev-3827	721	1	conclusion	conclusion	NOUN
inlawrev-3827	721	2	while	while	SCONJ
inlawrev-3827	721	3	the	the	DET
inlawrev-3827	721	4	economic	economic	ADJ
inlawrev-3827	721	5	nexus	nexus	NOUN
inlawrev-3827	721	6	concept	concept	NOUN
inlawrev-3827	721	7	may	may	AUX
inlawrev-3827	721	8	appear	appear	VERB
inlawrev-3827	721	9	to	to	PART
inlawrev-3827	721	10	be	be	AUX
inlawrev-3827	721	11	a	a	DET
inlawrev-3827	721	12	lifeline	lifeline	NOUN
inlawrev-3827	721	13	to	to	ADP
inlawrev-3827	721	14	states	state	NOUN
inlawrev-3827	721	15	drowning	drown	VERB
inlawrev-3827	721	16	in	in	ADP
inlawrev-3827	721	17	a	a	DET
inlawrev-3827	721	18	sea	sea	NOUN
inlawrev-3827	721	19	of	of	ADP
inlawrev-3827	721	20	red	red	ADJ
inlawrev-3827	721	21	ink	ink	NOUN
inlawrev-3827	721	22	,	,	PUNCT
inlawrev-3827	721	23	it	it	PRON
inlawrev-3827	721	24	is	be	AUX
inlawrev-3827	721	25	an	an	DET
inlawrev-3827	721	26	unnecessary	unnecessary	ADJ
inlawrev-3827	721	27	expansion	expansion	NOUN
inlawrev-3827	721	28	of	of	ADP
inlawrev-3827	721	29	the	the	DET
inlawrev-3827	721	30	states	state	NOUN
inlawrev-3827	721	31	'	'	PART
inlawrev-3827	721	32	ability	ability	NOUN
inlawrev-3827	721	33	in	in	ADP
inlawrev-3827	721	34	tax	tax	NOUN
inlawrev-3827	721	35	interstate	interstate	PROPN
inlawrev-3827	721	36	commerce	commerce	PROPN
inlawrev-3827	721	37	.	.	PUNCT
inlawrev-3827	722	1	the	the	DET
inlawrev-3827	722	2	unitary	unitary	ADJ
inlawrev-3827	722	3	business	business	NOUN
inlawrev-3827	722	4	principle	principle	NOUN
inlawrev-3827	722	5	and	and	CCONJ
inlawrev-3827	722	6	state	state	NOUN
inlawrev-3827	722	7	"	"	PUNCT
inlawrev-3827	722	8	fairly	fairly	ADV
inlawrev-3827	722	9	represent	represent	ADJ
inlawrev-3827	722	10	"	"	PUNCT
inlawrev-3827	722	11	statutes	statute	NOUN
inlawrev-3827	722	12	provide	provide	VERB
inlawrev-3827	722	13	the	the	DET
inlawrev-3827	722	14	states	state	NOUN
inlawrev-3827	722	15	with	with	ADP
inlawrev-3827	722	16	adequate	adequate	ADJ
inlawrev-3827	722	17	means	mean	NOUN
inlawrev-3827	722	18	to	to	PART
inlawrev-3827	722	19	ensure	ensure	VERB
inlawrev-3827	722	20	their	their	PRON
inlawrev-3827	722	21	ability	ability	NOUN
inlawrev-3827	722	22	to	to	PART
inlawrev-3827	722	23	tax	tax	VERB
inlawrev-3827	722	24	their	their	PRON
inlawrev-3827	722	25	fair	fair	ADJ
inlawrev-3827	722	26	share	share	NOUN
inlawrev-3827	722	27	of	of	ADP
inlawrev-3827	722	28	multi	multi	ADJ
inlawrev-3827	722	29	-	-	ADJ
inlawrev-3827	722	30	state	state	ADJ
inlawrev-3827	722	31	business	business	NOUN
inlawrev-3827	722	32	operations	operation	NOUN
inlawrev-3827	722	33	.	.	PUNCT
inlawrev-3827	723	1	conversely	conversely	ADV
inlawrev-3827	723	2	,	,	PUNCT
inlawrev-3827	723	3	the	the	DET
inlawrev-3827	723	4	economic	economic	ADJ
inlawrev-3827	723	5	nexus	nexus	NOUN
inlawrev-3827	723	6	concept	concept	NOUN
inlawrev-3827	723	7	will	will	AUX
inlawrev-3827	723	8	almost	almost	ADV
inlawrev-3827	723	9	surely	surely	ADV
inlawrev-3827	723	10	lead	lead	VERB
inlawrev-3827	723	11	to	to	ADP
inlawrev-3827	723	12	overreaching	overreach	VERB
inlawrev-3827	723	13	by	by	ADP
inlawrev-3827	723	14	the	the	DET
inlawrev-3827	723	15	states	state	NOUN
inlawrev-3827	723	16	.	.	PUNCT
inlawrev-3827	724	1	if	if	SCONJ
inlawrev-3827	724	2	history	history	NOUN
inlawrev-3827	724	3	is	be	AUX
inlawrev-3827	724	4	indeed	indeed	ADV
inlawrev-3827	724	5	a	a	DET
inlawrev-3827	724	6	teacher	teacher	NOUN
inlawrev-3827	724	7	,	,	PUNCT
inlawrev-3827	724	8	the	the	DET
inlawrev-3827	724	9	temptation	temptation	NOUN
inlawrev-3827	724	10	for	for	ADP
inlawrev-3827	724	11	state	state	NOUN
inlawrev-3827	724	12	legislatures	legislature	NOUN
inlawrev-3827	724	13	to	to	PART
inlawrev-3827	724	14	balance	balance	VERB
inlawrev-3827	724	15	budgets	budget	NOUN
inlawrev-3827	724	16	on	on	ADP
inlawrev-3827	724	17	the	the	DET
inlawrev-3827	724	18	backs	back	NOUN
inlawrev-3827	724	19	of	of	ADP
inlawrev-3827	724	20	those	those	PRON
inlawrev-3827	724	21	unable	unable	ADJ
inlawrev-3827	724	22	to	to	PART
inlawrev-3827	724	23	vote	vote	VERB
inlawrev-3827	724	24	in	in	ADP
inlawrev-3827	724	25	the	the	DET
inlawrev-3827	724	26	state	state	NOUN
inlawrev-3827	724	27	will	will	AUX
inlawrev-3827	724	28	ultimately	ultimately	ADV
inlawrev-3827	724	29	prove	prove	VERB
inlawrev-3827	724	30	irresistible	irresistible	ADJ
inlawrev-3827	724	31	.	.	PUNCT
inlawrev-3827	725	1	the	the	DET
inlawrev-3827	725	2	economic	economic	PROPN
inlawrev-3827	725	3	nexus	nexus	NOUN
inlawrev-3827	725	4	approach	approach	NOUN
inlawrev-3827	725	5	has	have	VERB
inlawrev-3827	725	6	the	the	DET
inlawrev-3827	725	7	potential	potential	NOUN
inlawrev-3827	725	8	to	to	PART
inlawrev-3827	725	9	allow	allow	VERB
inlawrev-3827	725	10	states	state	NOUN
inlawrev-3827	725	11	to	to	PART
inlawrev-3827	725	12	impose	impose	VERB
inlawrev-3827	725	13	a	a	DET
inlawrev-3827	725	14	tax	tax	NOUN
inlawrev-3827	725	15	on	on	ADP
inlawrev-3827	725	16	a	a	DET
inlawrev-3827	725	17	single	single	ADJ
inlawrev-3827	725	18	company	company	NOUN
inlawrev-3827	725	19	with	with	ADP
inlawrev-3827	725	20	minimal	minimal	ADJ
inlawrev-3827	725	21	contacts	contact	NOUN
inlawrev-3827	725	22	to	to	ADP
inlawrev-3827	725	23	the	the	DET
inlawrev-3827	725	24	taxing	tax	VERB
inlawrev-3827	725	25	state	state	NOUN
inlawrev-3827	725	26	.	.	PUNCT
inlawrev-3827	726	1	with	with	ADP
inlawrev-3827	726	2	the	the	DET
inlawrev-3827	726	3	emergence	emergence	NOUN
inlawrev-3827	726	4	of	of	ADP
inlawrev-3827	726	5	the	the	DET
inlawrev-3827	726	6	internet	internet	NOUN
inlawrev-3827	726	7	,	,	PUNCT
inlawrev-3827	726	8	smaller	small	ADJ
inlawrev-3827	726	9	businesses	business	NOUN
inlawrev-3827	726	10	that	that	PRON
inlawrev-3827	726	11	have	have	AUX
inlawrev-3827	726	12	never	never	ADV
inlawrev-3827	726	13	had	have	VERB
inlawrev-3827	726	14	the	the	DET
inlawrev-3827	726	15	resources	resource	NOUN
inlawrev-3827	726	16	to	to	PART
inlawrev-3827	726	17	compete	compete	VERB
inlawrev-3827	726	18	in	in	ADP
inlawrev-3827	726	19	the	the	DET
inlawrev-3827	726	20	national	national	ADJ
inlawrev-3827	726	21	marketplace	marketplace	NOUN
inlawrev-3827	726	22	now	now	ADV
inlawrev-3827	726	23	have	have	VERB
inlawrev-3827	726	24	that	that	DET
inlawrev-3827	726	25	opportunity	opportunity	NOUN
inlawrev-3827	726	26	.	.	PUNCT
inlawrev-3827	727	1	under	under	ADP
inlawrev-3827	727	2	an	an	DET
inlawrev-3827	727	3	economic	economic	ADJ
inlawrev-3827	727	4	nexus	nexus	NOUN
inlawrev-3827	727	5	standard	standard	NOUN
inlawrev-3827	727	6	,	,	PUNCT
inlawrev-3827	727	7	revenue	revenue	NOUN
inlawrev-3827	727	8	hungry	hungry	ADJ
inlawrev-3827	727	9	states	state	NOUN
inlawrev-3827	727	10	would	would	AUX
inlawrev-3827	727	11	be	be	AUX
inlawrev-3827	727	12	free	free	ADJ
inlawrev-3827	727	13	to	to	PART
inlawrev-3827	727	14	impose	impose	VERB
inlawrev-3827	727	15	tax	tax	NOUN
inlawrev-3827	727	16	on	on	ADP
inlawrev-3827	727	17	businesses	business	NOUN
inlawrev-3827	727	18	that	that	PRON
inlawrev-3827	727	19	do	do	AUX
inlawrev-3827	727	20	not	not	PART
inlawrev-3827	727	21	have	have	VERB
inlawrev-3827	727	22	the	the	DET
inlawrev-3827	727	23	resources	resource	NOUN
inlawrev-3827	727	24	or	or	CCONJ
inlawrev-3827	727	25	sophistication	sophistication	NOUN
inlawrev-3827	727	26	to	to	PART
inlawrev-3827	727	27	comply	comply	VERB
inlawrev-3827	727	28	with	with	ADP
inlawrev-3827	727	29	the	the	DET
inlawrev-3827	727	30	taxing	tax	VERB
inlawrev-3827	727	31	schemes	scheme	NOUN
inlawrev-3827	727	32	of	of	ADP
inlawrev-3827	727	33	fifty	fifty	NUM
inlawrev-3827	727	34	states	state	NOUN
inlawrev-3827	727	35	or	or	CCONJ
inlawrev-3827	727	36	mount	mount	VERB
inlawrev-3827	727	37	a	a	DET
inlawrev-3827	727	38	defense	defense	NOUN
inlawrev-3827	727	39	against	against	ADP
inlawrev-3827	727	40	overly	overly	ADV
inlawrev-3827	727	41	aggressive	aggressive	ADJ
inlawrev-3827	727	42	state	state	NOUN
inlawrev-3827	727	43	taxes	taxis	NOUN
inlawrev-3827	727	44	.	.	PUNCT
inlawrev-3827	728	1	a	a	DET
inlawrev-3827	728	2	small	small	ADJ
inlawrev-3827	728	3	business	business	NOUN
inlawrev-3827	728	4	may	may	AUX
inlawrev-3827	728	5	very	very	ADV
inlawrev-3827	728	6	well	well	ADV
inlawrev-3827	728	7	decide	decide	VERB
inlawrev-3827	728	8	to	to	PART
inlawrev-3827	728	9	forgo	forgo	VERB
inlawrev-3827	728	10	providing	provide	VERB
inlawrev-3827	728	11	products	product	NOUN
inlawrev-3827	728	12	or	or	CCONJ
inlawrev-3827	728	13	services	service	NOUN
inlawrev-3827	728	14	to	to	ADP
inlawrev-3827	728	15	residents	resident	NOUN
inlawrev-3827	728	16	of	of	ADP
inlawrev-3827	728	17	a	a	DET
inlawrev-3827	728	18	given	give	VERB
inlawrev-3827	728	19	states	state	NOUN
inlawrev-3827	728	20	or	or	CCONJ
inlawrev-3827	728	21	states	state	NOUN
inlawrev-3827	728	22	when	when	SCONJ
inlawrev-3827	728	23	faced	face	VERB
inlawrev-3827	728	24	with	with	ADP
inlawrev-3827	728	25	the	the	DET
inlawrev-3827	728	26	additional	additional	ADJ
inlawrev-3827	728	27	compliance	compliance	NOUN
inlawrev-3827	728	28	burden	burden	NOUN
inlawrev-3827	728	29	.	.	PUNCT
inlawrev-3827	729	1	the	the	DET
inlawrev-3827	729	2	states	state	NOUN
inlawrev-3827	729	3	'	'	PART
inlawrev-3827	729	4	interest	interest	NOUN
inlawrev-3827	729	5	in	in	ADP
inlawrev-3827	729	6	taxing	tax	VERB
inlawrev-3827	729	7	their	their	PRON
inlawrev-3827	729	8	fair	fair	ADJ
inlawrev-3827	729	9	share	share	NOUN
inlawrev-3827	729	10	of	of	ADP
inlawrev-3827	729	11	multi	multi	ADJ
inlawrev-3827	729	12	-	-	ADJ
inlawrev-3827	729	13	state	state	ADJ
inlawrev-3827	729	14	business	business	NOUN
inlawrev-3827	729	15	operations	operation	NOUN
inlawrev-3827	729	16	and/or	and/or	CCONJ
inlawrev-3827	729	17	combating	combat	VERB
inlawrev-3827	729	18	income	income	NOUN
inlawrev-3827	729	19	shifting	shift	VERB
inlawrev-3827	729	20	does	do	AUX
inlawrev-3827	729	21	not	not	PART
inlawrev-3827	729	22	justify	justify	VERB
inlawrev-3827	729	23	such	such	DET
inlawrev-3827	729	24	a	a	DET
inlawrev-3827	729	25	burden	burden	NOUN
inlawrev-3827	729	26	on	on	ADP
inlawrev-3827	729	27	interstate	interstate	ADJ
inlawrev-3827	729	28	commerce	commerce	NOUN
inlawrev-3827	729	29	.	.	PUNCT
inlawrev-3827	730	1	the	the	DET
inlawrev-3827	730	2	economic	economic	ADJ
inlawrev-3827	730	3	nexus	nexus	NOUN
inlawrev-3827	730	4	concept	concept	NOUN
inlawrev-3827	730	5	will	will	AUX
inlawrev-3827	730	6	also	also	ADV
inlawrev-3827	730	7	lead	lead	VERB
inlawrev-3827	730	8	to	to	ADP
inlawrev-3827	730	9	inefficiency	inefficiency	NOUN
inlawrev-3827	730	10	and	and	CCONJ
inlawrev-3827	730	11	an	an	DET
inlawrev-3827	730	12	increase	increase	NOUN
inlawrev-3827	730	13	in	in	ADP
inlawrev-3827	730	14	double	double	ADJ
inlawrev-3827	730	15	taxation	taxation	NOUN
inlawrev-3827	730	16	of	of	ADP
inlawrev-3827	730	17	income	income	NOUN
inlawrev-3827	730	18	.	.	PUNCT
inlawrev-3827	731	1	unlike	unlike	ADP
inlawrev-3827	731	2	a	a	DET
inlawrev-3827	731	3	bright	bright	ADJ
inlawrev-3827	731	4	line	line	NOUN
inlawrev-3827	731	5	physical	physical	ADJ
inlawrev-3827	731	6	presence	presence	NOUN
inlawrev-3827	731	7	test	test	NOUN
inlawrev-3827	732	1	that	that	SCONJ
inlawrev-3827	732	2	196	196	NUM
inlawrev-3827	732	3	.	.	PUNCT
inlawrev-3827	733	1	allied	ally	VERB
inlawrev-3827	733	2	-	-	PUNCT
inlawrev-3827	733	3	signal	signal	PROPN
inlawrev-3827	733	4	,	,	PUNCT
inlawrev-3827	733	5	inc	inc	PROPN
inlawrev-3827	733	6	.	.	PROPN
inlawrev-3827	734	1	v.	v.	PROPN
inlawrev-3827	734	2	dir	dir	PROPN
inlawrev-3827	734	3	.	.	PUNCT
inlawrev-3827	735	1	div	div	PROPN
inlawrev-3827	735	2	.	.	PUNCT
inlawrev-3827	735	3	oftaxation	oftaxation	NOUN
inlawrev-3827	735	4	,	,	PUNCT
inlawrev-3827	735	5	504	504	NUM
inlawrev-3827	735	6	u.s	u.s	PROPN
inlawrev-3827	735	7	.	.	PROPN
inlawrev-3827	735	8	768	768	NUM
inlawrev-3827	735	9	,	,	PUNCT
inlawrev-3827	735	10	783	783	NUM
inlawrev-3827	735	11	(	(	PUNCT
inlawrev-3827	735	12	1992	1992	NUM
inlawrev-3827	735	13	)	)	PUNCT
inlawrev-3827	735	14	;	;	PUNCT
inlawrev-3827	735	15	see	see	VERB
inlawrev-3827	735	16	also	also	ADV
inlawrev-3827	735	17	container	container	PROPN
inlawrev-3827	735	18	corp	corp	PROPN
inlawrev-3827	735	19	.	.	PROPN
inlawrev-3827	735	20	of	of	ADP
inlawrev-3827	735	21	am	be	AUX
inlawrev-3827	735	22	.	.	PUNCT
inlawrev-3827	736	1	v.	v.	ADP
inlawrev-3827	736	2	franchise	franchise	PROPN
inlawrev-3827	736	3	tax	tax	PROPN
inlawrev-3827	736	4	bd	bd	PROPN
inlawrev-3827	736	5	.	.	PROPN
inlawrev-3827	736	6	,	,	PUNCT
inlawrev-3827	736	7	463	463	NUM
inlawrev-3827	736	8	u.s	u.s	PROPN
inlawrev-3827	736	9	.	.	PROPN
inlawrev-3827	736	10	159	159	NUM
inlawrev-3827	736	11	,	,	PUNCT
inlawrev-3827	736	12	179	179	NUM
inlawrev-3827	736	13	(	(	PUNCT
inlawrev-3827	736	14	1983	1983	NUM
inlawrev-3827	736	15	)	)	PUNCT
inlawrev-3827	736	16	;	;	PUNCT
inlawrev-3827	736	17	mobile	mobile	PROPN
inlawrev-3827	736	18	oil	oil	PROPN
inlawrev-3827	736	19	corp	corp	PROPN
inlawrev-3827	736	20	.	.	PROPN
inlawrev-3827	737	1	v.	v.	ADP
inlawrev-3827	737	2	comm'r	comm'r	NOUN
inlawrev-3827	737	3	of	of	ADP
inlawrev-3827	737	4	taxes	taxis	NOUN
inlawrev-3827	737	5	of	of	ADP
inlawrev-3827	737	6	vt	vt	PROPN
inlawrev-3827	737	7	.	.	PROPN
inlawrev-3827	737	8	,	,	PUNCT
inlawrev-3827	737	9	445	445	NUM
inlawrev-3827	738	1	u.s	u.s	PROPN
inlawrev-3827	738	2	.	.	PROPN
inlawrev-3827	738	3	425	425	NUM
inlawrev-3827	738	4	,	,	PUNCT
inlawrev-3827	738	5	438	438	NUM
inlawrev-3827	738	6	(	(	PUNCT
inlawrev-3827	738	7	1980	1980	NUM
inlawrev-3827	738	8	)	)	PUNCT
inlawrev-3827	738	9	.	.	PUNCT
inlawrev-3827	739	1	indiana	indiana	PROPN
inlawrev-3827	739	2	code	code	PROPN
inlawrev-3827	739	3	section	section	PROPN
inlawrev-3827	739	4	6	6	NUM
inlawrev-3827	739	5	-	-	SYM
inlawrev-3827	739	6	5.5	5.5	NUM
inlawrev-3827	739	7	-	-	PUNCT
inlawrev-3827	739	8	l-18(a	l-18(a	NOUN
inlawrev-3827	739	9	)	)	PUNCT
inlawrev-3827	739	10	defines	define	NOUN
inlawrev-3827	739	11	"	"	PUNCT
inlawrev-3827	739	12	unitary	unitary	ADJ
inlawrev-3827	739	13	business	business	NOUN
inlawrev-3827	739	14	"	"	PUNCT
inlawrev-3827	739	15	as	as	SCONJ
inlawrev-3827	739	16	business	business	NOUN
inlawrev-3827	739	17	operations	operation	NOUN
inlawrev-3827	739	18	"	"	PUNCT
inlawrev-3827	739	19	that	that	PRON
inlawrev-3827	739	20	are	be	AUX
inlawrev-3827	739	21	of	of	ADP
inlawrev-3827	739	22	mutual	mutual	ADJ
inlawrev-3827	739	23	benefit	benefit	NOUN
inlawrev-3827	739	24	,	,	PUNCT
inlawrev-3827	739	25	dependent	dependent	ADJ
inlawrev-3827	739	26	on	on	ADP
inlawrev-3827	739	27	,	,	PUNCT
inlawrev-3827	739	28	or	or	CCONJ
inlawrev-3827	739	29	contributory	contributory	NOUN
inlawrev-3827	739	30	to	to	ADP
inlawrev-3827	739	31	"	"	PUNCT
inlawrev-3827	739	32	the	the	DET
inlawrev-3827	739	33	group	group	NOUN
inlawrev-3827	739	34	's	's	PART
inlawrev-3827	739	35	"	"	PUNCT
inlawrev-3827	739	36	transacting	transact	VERB
inlawrev-3827	739	37	the	the	DET
inlawrev-3827	739	38	business	business	NOUN
inlawrev-3827	739	39	of	of	ADP
inlawrev-3827	739	40	a	a	DET
inlawrev-3827	739	41	financial	financial	ADJ
inlawrev-3827	739	42	institution	institution	NOUN
inlawrev-3827	739	43	.	.	PUNCT
inlawrev-3827	739	44	"	"	PUNCT
inlawrev-3827	740	1	ind	ind	PROPN
inlawrev-3827	740	2	.	.	PUNCT
inlawrev-3827	740	3	code	code	PROPN
inlawrev-3827	740	4	§	§	PROPN
inlawrev-3827	740	5	6	6	NUM
inlawrev-3827	740	6	-	-	SYM
inlawrev-3827	740	7	5.5	5.5	NUM
inlawrev-3827	740	8	-	-	PUNCT
inlawrev-3827	740	9	l-18(a	l-18(a	NOUN
inlawrev-3827	740	10	)	)	PUNCT
inlawrev-3827	740	11	(	(	PUNCT
inlawrev-3827	740	12	2006	2006	NUM
inlawrev-3827	740	13	)	)	PUNCT
inlawrev-3827	740	14	.	.	PUNCT
inlawrev-3827	741	1	unity	unity	NOUN
inlawrev-3827	741	2	is	be	AUX
inlawrev-3827	741	3	presumed	presume	VERB
inlawrev-3827	741	4	where	where	SCONJ
inlawrev-3827	741	5	there	there	PRON
inlawrev-3827	741	6	is	be	VERB
inlawrev-3827	741	7	unity	unity	NOUN
inlawrev-3827	741	8	of	of	ADP
inlawrev-3827	741	9	ownership	ownership	NOUN
inlawrev-3827	741	10	,	,	PUNCT
inlawrev-3827	741	11	centralized	centralized	ADJ
inlawrev-3827	741	12	management	management	NOUN
inlawrev-3827	741	13	and	and	CCONJ
inlawrev-3827	741	14	controlled	control	VERB
inlawrev-3827	741	15	interaction	interaction	NOUN
inlawrev-3827	741	16	among	among	ADP
inlawrev-3827	741	17	entities	entity	NOUN
inlawrev-3827	741	18	.	.	PUNCT
inlawrev-3827	742	1	i	i	PRON
inlawrev-3827	742	2	d.	d.	PROPN
inlawrev-3827	742	3	§	§	PROPN
inlawrev-3827	742	4	6	6	NUM
inlawrev-3827	742	5	-	-	SYM
inlawrev-3827	742	6	5.5	5.5	NUM
inlawrev-3827	742	7	-	-	PUNCT
inlawrev-3827	742	8	118(b	118(b	NUM
inlawrev-3827	742	9	)	)	PUNCT
inlawrev-3827	742	10	.	.	PUNCT
inlawrev-3827	743	1	197	197	NUM
inlawrev-3827	743	2	.	.	PUNCT
inlawrev-3827	743	3	indiana	indiana	PROPN
inlawrev-3827	743	4	code	code	PROPN
inlawrev-3827	743	5	section	section	PROPN
inlawrev-3827	743	6	6	6	NUM
inlawrev-3827	743	7	-	-	SYM
inlawrev-3827	743	8	5.5	5.5	NUM
inlawrev-3827	743	9	-	-	PUNCT
inlawrev-3827	743	10	51(b	51(b	NUM
inlawrev-3827	743	11	)	)	PUNCT
inlawrev-3827	743	12	allows	allow	VERB
inlawrev-3827	743	13	the	the	DET
inlawrev-3827	743	14	department	department	NOUN
inlawrev-3827	743	15	of	of	ADP
inlawrev-3827	743	16	revenue	revenue	NOUN
inlawrev-3827	743	17	to	to	PART
inlawrev-3827	743	18	reallocate	reallocate	VERB
inlawrev-3827	743	19	tax	tax	NOUN
inlawrev-3827	743	20	items	item	NOUN
inlawrev-3827	743	21	between	between	ADP
inlawrev-3827	743	22	a	a	DET
inlawrev-3827	743	23	taxpayer	taxpayer	NOUN
inlawrev-3827	743	24	and	and	CCONJ
inlawrev-3827	743	25	a	a	DET
inlawrev-3827	743	26	member	member	NOUN
inlawrev-3827	743	27	of	of	ADP
inlawrev-3827	743	28	the	the	DET
inlawrev-3827	743	29	unitary	unitary	ADJ
inlawrev-3827	743	30	group	group	NOUN
inlawrev-3827	743	31	if	if	SCONJ
inlawrev-3827	743	32	the	the	DET
inlawrev-3827	743	33	result	result	NOUN
inlawrev-3827	743	34	of	of	ADP
inlawrev-3827	743	35	applying	apply	VERB
inlawrev-3827	743	36	the	the	DET
inlawrev-3827	743	37	statute	statute	NOUN
inlawrev-3827	743	38	does	do	AUX
inlawrev-3827	743	39	not	not	PART
inlawrev-3827	743	40	fairly	fairly	ADV
inlawrev-3827	743	41	represent	represent	VERB
inlawrev-3827	743	42	the	the	DET
inlawrev-3827	743	43	taxpayer	taxpayer	NOUN
inlawrev-3827	743	44	's	's	PART
inlawrev-3827	743	45	income	income	NOUN
inlawrev-3827	743	46	within	within	ADP
inlawrev-3827	743	47	indiana	indiana	PROPN
inlawrev-3827	743	48	.	.	PUNCT
inlawrev-3827	744	1	ind	ind	PROPN
inlawrev-3827	744	2	.	.	PUNCT
inlawrev-3827	745	1	code	code	PROPN
inlawrev-3827	745	2	§	§	PROPN
inlawrev-3827	745	3	6	6	NUM
inlawrev-3827	745	4	-	-	SYM
inlawrev-3827	745	5	5.5	5.5	NUM
inlawrev-3827	745	6	-	-	PUNCT
inlawrev-3827	745	7	51(b	51(b	NUM
inlawrev-3827	745	8	)	)	PUNCT
inlawrev-3827	745	9	.	.	PUNCT
inlawrev-3827	746	1	610	610	NUM
inlawrev-3827	746	2	indiana	indiana	PROPN
inlawrev-3827	746	3	law	law	PROPN
inlawrev-3827	746	4	review	review	NOUN
inlawrev-3827	746	5	[	[	X
inlawrev-3827	746	6	vol	vol	NOUN
inlawrev-3827	746	7	.	.	PUNCT
inlawrev-3827	746	8	40:585	40:585	NUM
inlawrev-3827	746	9	settles	settle	VERB
inlawrev-3827	746	10	the	the	DET
inlawrev-3827	746	11	expectations	expectation	NOUN
inlawrev-3827	746	12	of	of	ADP
inlawrev-3827	746	13	states	state	NOUN
inlawrev-3827	746	14	and	and	CCONJ
inlawrev-3827	746	15	businesses	business	NOUN
inlawrev-3827	746	16	alike	alike	ADV
inlawrev-3827	746	17	,	,	PUNCT
inlawrev-3827	746	18	economic	economic	ADJ
inlawrev-3827	746	19	nexus	nexus	NOUN
inlawrev-3827	746	20	will	will	AUX
inlawrev-3827	746	21	have	have	VERB
inlawrev-3827	746	22	to	to	PART
inlawrev-3827	746	23	be	be	AUX
inlawrev-3827	746	24	determined	determine	VERB
inlawrev-3827	746	25	on	on	ADP
inlawrev-3827	746	26	a	a	DET
inlawrev-3827	746	27	case	case	NOUN
inlawrev-3827	746	28	by	by	ADP
inlawrev-3827	746	29	case	case	NOUN
inlawrev-3827	746	30	basis	basis	NOUN
inlawrev-3827	746	31	to	to	PART
inlawrev-3827	746	32	determine	determine	VERB
inlawrev-3827	746	33	whether	whether	SCONJ
inlawrev-3827	746	34	a	a	DET
inlawrev-3827	746	35	given	give	VERB
inlawrev-3827	746	36	economic	economic	ADJ
inlawrev-3827	746	37	activity	activity	NOUN
inlawrev-3827	746	38	satisfies	satisfy	VERB
inlawrev-3827	746	39	the	the	DET
inlawrev-3827	746	40	substantial	substantial	ADJ
inlawrev-3827	746	41	nexus	nexus	NOUN
inlawrev-3827	746	42	requirement	requirement	NOUN
inlawrev-3827	746	43	.	.	PUNCT
inlawrev-3827	747	1	this	this	PRON
inlawrev-3827	747	2	will	will	AUX
inlawrev-3827	747	3	not	not	PART
inlawrev-3827	747	4	only	only	ADV
inlawrev-3827	747	5	consume	consume	VERB
inlawrev-3827	747	6	considerable	considerable	ADJ
inlawrev-3827	747	7	judicial	judicial	ADJ
inlawrev-3827	747	8	resources	resource	NOUN
inlawrev-3827	747	9	,	,	PUNCT
inlawrev-3827	747	10	it	it	PRON
inlawrev-3827	747	11	may	may	AUX
inlawrev-3827	747	12	retard	retard	VERB
inlawrev-3827	747	13	investment	investment	NOUN
inlawrev-3827	747	14	in	in	ADP
inlawrev-3827	747	15	interstate	interstate	ADJ
inlawrev-3827	747	16	commerce	commerce	NOUN
inlawrev-3827	747	17	as	as	SCONJ
inlawrev-3827	747	18	businesses	business	NOUN
inlawrev-3827	747	19	become	become	VERB
inlawrev-3827	747	20	more	more	ADV
inlawrev-3827	747	21	cautious	cautious	ADJ
inlawrev-3827	747	22	in	in	ADP
inlawrev-3827	747	23	an	an	DET
inlawrev-3827	747	24	atmosphere	atmosphere	NOUN
inlawrev-3827	747	25	where	where	SCONJ
inlawrev-3827	747	26	state	state	NOUN
inlawrev-3827	747	27	laws	law	NOUN
inlawrev-3827	747	28	are	be	AUX
inlawrev-3827	747	29	unsettled	unsettle	VERB
inlawrev-3827	747	30	,	,	PUNCT
inlawrev-3827	747	31	lack	lack	NOUN
inlawrev-3827	747	32	uniformity	uniformity	NOUN
inlawrev-3827	747	33	and	and	CCONJ
inlawrev-3827	747	34	present	present	VERB
inlawrev-3827	747	35	a	a	DET
inlawrev-3827	747	36	greatly	greatly	ADV
inlawrev-3827	747	37	increased	increase	VERB
inlawrev-3827	747	38	potential	potential	NOUN
inlawrev-3827	747	39	for	for	ADP
inlawrev-3827	747	40	double	double	ADJ
inlawrev-3827	747	41	taxation	taxation	NOUN
inlawrev-3827	747	42	.	.	PUNCT
inlawrev-3827	748	1	left	leave	VERB
inlawrev-3827	748	2	to	to	ADP
inlawrev-3827	748	3	their	their	PRON
inlawrev-3827	748	4	own	own	ADJ
inlawrev-3827	748	5	devises	devise	NOUN
inlawrev-3827	748	6	,	,	PUNCT
inlawrev-3827	748	7	it	it	PRON
inlawrev-3827	748	8	is	be	AUX
inlawrev-3827	748	9	unlikely	unlikely	ADJ
inlawrev-3827	748	10	that	that	SCONJ
inlawrev-3827	748	11	states	state	NOUN
inlawrev-3827	748	12	will	will	AUX
inlawrev-3827	748	13	reach	reach	VERB
inlawrev-3827	748	14	the	the	DET
inlawrev-3827	748	15	same	same	ADJ
inlawrev-3827	748	16	conclusions	conclusion	NOUN
inlawrev-3827	748	17	as	as	ADP
inlawrev-3827	748	18	to	to	ADP
inlawrev-3827	748	19	what	what	PRON
inlawrev-3827	748	20	,	,	PUNCT
inlawrev-3827	748	21	or	or	CCONJ
inlawrev-3827	748	22	how	how	SCONJ
inlawrev-3827	748	23	much	much	ADJ
inlawrev-3827	748	24	,	,	PUNCT
inlawrev-3827	748	25	economic	economic	ADJ
inlawrev-3827	748	26	activity	activity	NOUN
inlawrev-3827	748	27	constitutes	constitute	VERB
inlawrev-3827	748	28	substantial	substantial	ADJ
inlawrev-3827	748	29	nexus	nexus	NOUN
inlawrev-3827	748	30	.	.	PUNCT
inlawrev-3827	749	1	it	it	PRON
inlawrev-3827	749	2	is	be	AUX
inlawrev-3827	749	3	even	even	ADV
inlawrev-3827	749	4	more	more	ADV
inlawrev-3827	749	5	unlikely	unlikely	ADJ
inlawrev-3827	749	6	that	that	SCONJ
inlawrev-3827	749	7	the	the	DET
inlawrev-3827	749	8	states	state	NOUN
inlawrev-3827	749	9	will	will	AUX
inlawrev-3827	749	10	agree	agree	VERB
inlawrev-3827	749	11	to	to	ADP
inlawrev-3827	749	12	the	the	DET
inlawrev-3827	749	13	manner	manner	NOUN
inlawrev-3827	749	14	in	in	ADP
inlawrev-3827	749	15	which	which	PRON
inlawrev-3827	749	16	receipts	receipt	NOUN
inlawrev-3827	749	17	are	be	AUX
inlawrev-3827	749	18	to	to	PART
inlawrev-3827	749	19	be	be	AUX
inlawrev-3827	749	20	sourced	source	VERB
inlawrev-3827	749	21	for	for	ADP
inlawrev-3827	749	22	apportionment	apportionment	ADJ
inlawrev-3827	749	23	purposes	purpose	NOUN
inlawrev-3827	749	24	.	.	PUNCT
inlawrev-3827	750	1	as	as	ADP
inlawrev-3827	750	2	a	a	DET
inlawrev-3827	750	3	result	result	NOUN
inlawrev-3827	750	4	,	,	PUNCT
inlawrev-3827	750	5	the	the	DET
inlawrev-3827	750	6	potential	potential	NOUN
inlawrev-3827	750	7	for	for	ADP
inlawrev-3827	750	8	the	the	DET
inlawrev-3827	750	9	income	income	NOUN
inlawrev-3827	750	10	from	from	ADP
inlawrev-3827	750	11	any	any	DET
inlawrev-3827	750	12	given	give	VERB
inlawrev-3827	750	13	transaction	transaction	NOUN
inlawrev-3827	750	14	to	to	PART
inlawrev-3827	750	15	be	be	AUX
inlawrev-3827	750	16	sourced	source	VERB
inlawrev-3827	750	17	to	to	ADP
inlawrev-3827	750	18	two	two	NUM
inlawrev-3827	750	19	,	,	PUNCT
inlawrev-3827	750	20	three	three	NUM
inlawrev-3827	750	21	or	or	CCONJ
inlawrev-3827	750	22	more	more	ADJ
inlawrev-3827	750	23	states	state	NOUN
inlawrev-3827	750	24	is	be	AUX
inlawrev-3827	750	25	increased	increase	VERB
inlawrev-3827	750	26	dramatically	dramatically	ADV
inlawrev-3827	750	27	.	.	PUNCT
inlawrev-3827	751	1	the	the	DET
inlawrev-3827	751	2	burden	burden	NOUN
inlawrev-3827	751	3	on	on	ADP
inlawrev-3827	751	4	interstate	interstate	ADJ
inlawrev-3827	751	5	commerce	commerce	NOUN
inlawrev-3827	751	6	that	that	PRON
inlawrev-3827	751	7	double	double	ADJ
inlawrev-3827	751	8	taxation	taxation	NOUN
inlawrev-3827	751	9	represents	represent	VERB
inlawrev-3827	751	10	and	and	CCONJ
inlawrev-3827	751	11	the	the	DET
inlawrev-3827	751	12	inefficiencies	inefficiency	NOUN
inlawrev-3827	751	13	associated	associate	VERB
inlawrev-3827	751	14	with	with	ADP
inlawrev-3827	751	15	implementing	implement	VERB
inlawrev-3827	751	16	the	the	DET
inlawrev-3827	751	17	economic	economic	ADJ
inlawrev-3827	751	18	nexus	nexus	NOUN
inlawrev-3827	751	19	standard	standard	NOUN
inlawrev-3827	751	20	make	make	VERB
inlawrev-3827	751	21	clear	clear	ADJ
inlawrev-3827	751	22	that	that	SCONJ
inlawrev-3827	751	23	it	it	PRON
inlawrev-3827	751	24	should	should	AUX
inlawrev-3827	751	25	not	not	PART
inlawrev-3827	751	26	be	be	AUX
inlawrev-3827	751	27	utilized	utilize	VERB
inlawrev-3827	751	28	until	until	SCONJ
inlawrev-3827	751	29	commerce	commerce	NOUN
inlawrev-3827	751	30	has	have	AUX
inlawrev-3827	751	31	evolved	evolve	VERB
inlawrev-3827	751	32	in	in	ADP
inlawrev-3827	751	33	a	a	DET
inlawrev-3827	751	34	manner	manner	NOUN
inlawrev-3827	751	35	that	that	PRON
inlawrev-3827	751	36	absolutely	absolutely	ADV
inlawrev-3827	751	37	necessitates	necessitate	VERB
inlawrev-3827	751	38	it	it	PRON
inlawrev-3827	751	39	.	.	PUNCT
inlawrev-3827	752	1	while	while	SCONJ
inlawrev-3827	752	2	there	there	PRON
inlawrev-3827	752	3	is	be	VERB
inlawrev-3827	752	4	no	no	DET
inlawrev-3827	752	5	doubt	doubt	NOUN
inlawrev-3827	752	6	that	that	SCONJ
inlawrev-3827	752	7	the	the	DET
inlawrev-3827	752	8	time	time	NOUN
inlawrev-3827	752	9	will	will	AUX
inlawrev-3827	752	10	come	come	VERB
inlawrev-3827	752	11	when	when	SCONJ
inlawrev-3827	752	12	such	such	DET
inlawrev-3827	752	13	a	a	DET
inlawrev-3827	752	14	necessity	necessity	NOUN
inlawrev-3827	752	15	exists	exist	VERB
inlawrev-3827	752	16	,	,	PUNCT
inlawrev-3827	752	17	now	now	ADV
inlawrev-3827	752	18	is	be	AUX
inlawrev-3827	752	19	not	not	PART
inlawrev-3827	752	20	that	that	DET
inlawrev-3827	752	21	time	time	NOUN
inlawrev-3827	752	22	.	.	PUNCT
inlawrev-3827	753	1	the	the	DET
inlawrev-3827	753	2	fate	fate	NOUN
inlawrev-3827	753	3	of	of	ADP
inlawrev-3827	753	4	the	the	DET
inlawrev-3827	753	5	financial	financial	ADJ
inlawrev-3827	753	6	institutions	institution	NOUN
inlawrev-3827	753	7	tax	tax	NOUN
inlawrev-3827	753	8	as	as	ADP
inlawrev-3827	753	9	amendment	amendment	NOUN
inlawrev-3827	753	10	in	in	ADP
inlawrev-3827	753	11	2002	2002	NUM
inlawrev-3827	753	12	is	be	AUX
inlawrev-3827	753	13	inextricably	inextricably	ADV
inlawrev-3827	753	14	tied	tie	VERB
inlawrev-3827	753	15	to	to	ADP
inlawrev-3827	753	16	the	the	DET
inlawrev-3827	753	17	constitutionality	constitutionality	NOUN
inlawrev-3827	753	18	of	of	ADP
inlawrev-3827	753	19	the	the	DET
inlawrev-3827	753	20	economic	economic	ADJ
inlawrev-3827	753	21	nexus	nexus	NOUN
inlawrev-3827	753	22	concept	concept	NOUN
inlawrev-3827	753	23	.	.	PUNCT
inlawrev-3827	754	1	this	this	PRON
inlawrev-3827	754	2	can	can	AUX
inlawrev-3827	754	3	be	be	AUX
inlawrev-3827	754	4	cured	cure	VERB
inlawrev-3827	754	5	by	by	ADP
inlawrev-3827	754	6	returning	return	VERB
inlawrev-3827	754	7	to	to	ADP
inlawrev-3827	754	8	the	the	DET
inlawrev-3827	754	9	unitary	unitary	ADJ
inlawrev-3827	754	10	taxing	tax	VERB
inlawrev-3827	754	11	scheme	scheme	NOUN
inlawrev-3827	754	12	envisioned	envision	VERB
inlawrev-3827	754	13	in	in	ADP
inlawrev-3827	754	14	the	the	DET
inlawrev-3827	754	15	law	law	NOUN
inlawrev-3827	754	16	as	as	SCONJ
inlawrev-3827	754	17	originally	originally	ADV
inlawrev-3827	754	18	enacted	enact	VERB
inlawrev-3827	754	19	.	.	PUNCT
inlawrev-3827	755	1	in	in	ADP
inlawrev-3827	755	2	addition	addition	NOUN
inlawrev-3827	755	3	,	,	PUNCT
inlawrev-3827	755	4	a	a	DET
inlawrev-3827	755	5	return	return	NOUN
inlawrev-3827	755	6	to	to	ADP
inlawrev-3827	755	7	the	the	DET
inlawrev-3827	755	8	unitary	unitary	ADJ
inlawrev-3827	755	9	business	business	NOUN
inlawrev-3827	755	10	principle	principle	NOUN
inlawrev-3827	755	11	would	would	AUX
inlawrev-3827	755	12	eliminate	eliminate	VERB
inlawrev-3827	755	13	the	the	DET
inlawrev-3827	755	14	temptation	temptation	NOUN
inlawrev-3827	755	15	for	for	ADP
inlawrev-3827	755	16	financial	financial	ADJ
inlawrev-3827	755	17	institutions	institution	NOUN
inlawrev-3827	755	18	to	to	PART
inlawrev-3827	755	19	restructure	restructure	VERB
inlawrev-3827	755	20	their	their	PRON
inlawrev-3827	755	21	operations	operation	NOUN
inlawrev-3827	755	22	to	to	PART
inlawrev-3827	755	23	avoid	avoid	VERB
inlawrev-3827	755	24	the	the	DET
inlawrev-3827	755	25	tax	tax	NOUN
inlawrev-3827	755	26	.	.	PUNCT
inlawrev-3827	756	1	however	however	ADV
inlawrev-3827	756	2	,	,	PUNCT
inlawrev-3827	756	3	even	even	ADV
inlawrev-3827	756	4	if	if	SCONJ
inlawrev-3827	756	5	the	the	DET
inlawrev-3827	756	6	law	law	NOUN
inlawrev-3827	756	7	is	be	AUX
inlawrev-3827	756	8	not	not	PART
inlawrev-3827	756	9	restored	restore	VERB
inlawrev-3827	756	10	to	to	PART
inlawrev-3827	756	11	include	include	VERB
inlawrev-3827	756	12	all	all	DET
inlawrev-3827	756	13	members	member	NOUN
inlawrev-3827	756	14	of	of	ADP
inlawrev-3827	756	15	the	the	DET
inlawrev-3827	756	16	unitary	unitary	ADJ
inlawrev-3827	756	17	group	group	NOUN
inlawrev-3827	756	18	,	,	PUNCT
inlawrev-3827	756	19	the	the	DET
inlawrev-3827	756	20	law	law	NOUN
inlawrev-3827	756	21	can	can	AUX
inlawrev-3827	756	22	still	still	ADV
inlawrev-3827	756	23	be	be	AUX
inlawrev-3827	756	24	amended	amend	VERB
inlawrev-3827	756	25	to	to	PART
inlawrev-3827	756	26	eliminate	eliminate	VERB
inlawrev-3827	756	27	the	the	DET
inlawrev-3827	756	28	ability	ability	NOUN
inlawrev-3827	756	29	of	of	ADP
inlawrev-3827	756	30	financial	financial	ADJ
inlawrev-3827	756	31	institutions	institution	NOUN
inlawrev-3827	756	32	to	to	PART
inlawrev-3827	756	33	shift	shift	VERB
inlawrev-3827	756	34	income	income	NOUN
inlawrev-3827	756	35	away	away	ADV
inlawrev-3827	756	36	from	from	ADP
inlawrev-3827	756	37	the	the	DET
inlawrev-3827	756	38	state	state	NOUN
inlawrev-3827	756	39	.	.	PUNCT
inlawrev-3827	757	1	by	by	ADP
inlawrev-3827	757	2	altering	alter	VERB
inlawrev-3827	757	3	either	either	ADV
inlawrev-3827	757	4	:	:	PUNCT
inlawrev-3827	757	5	1	1	X
inlawrev-3827	757	6	)	)	PUNCT
inlawrev-3827	757	7	the	the	DET
inlawrev-3827	757	8	definition	definition	NOUN
inlawrev-3827	757	9	of	of	ADP
inlawrev-3827	757	10	transacting	transact	VERB
inlawrev-3827	757	11	business	business	NOUN
inlawrev-3827	757	12	in	in	ADP
inlawrev-3827	757	13	indiana	indiana	PROPN
inlawrev-3827	757	14	to	to	PART
inlawrev-3827	757	15	include	include	VERB
inlawrev-3827	757	16	direct	direct	ADJ
inlawrev-3827	757	17	and	and	CCONJ
inlawrev-3827	757	18	indirect	indirect	ADJ
inlawrev-3827	757	19	ownership	ownership	NOUN
inlawrev-3827	757	20	of	of	ADP
inlawrev-3827	757	21	a	a	DET
inlawrev-3827	757	22	pass	pass	NOUN
inlawrev-3827	757	23	-	-	PUNCT
inlawrev-3827	757	24	thru	thru	NOUN
inlawrev-3827	757	25	conducting	conduct	VERB
inlawrev-3827	757	26	the	the	DET
inlawrev-3827	757	27	business	business	NOUN
inlawrev-3827	757	28	of	of	ADP
inlawrev-3827	757	29	a	a	DET
inlawrev-3827	757	30	financial	financial	ADJ
inlawrev-3827	757	31	institution	institution	NOUN
inlawrev-3827	757	32	in	in	ADP
inlawrev-3827	757	33	the	the	DET
inlawrev-3827	757	34	state	state	NOUN
inlawrev-3827	757	35	,	,	PUNCT
inlawrev-3827	757	36	or	or	CCONJ
inlawrev-3827	757	37	2	2	NUM
inlawrev-3827	757	38	)	)	PUNCT
inlawrev-3827	757	39	the	the	DET
inlawrev-3827	757	40	definition	definition	NOUN
inlawrev-3827	757	41	of	of	ADP
inlawrev-3827	757	42	a	a	DET
inlawrev-3827	757	43	taxpayer	taxpayer	NOUN
inlawrev-3827	757	44	to	to	PART
inlawrev-3827	757	45	include	include	VERB
inlawrev-3827	757	46	pass	pass	VERB
inlawrev-3827	757	47	-	-	PUNCT
inlawrev-3827	757	48	thru	thru	NOUN
inlawrev-3827	757	49	entities	entity	NOUN
inlawrev-3827	757	50	,	,	PUNCT
inlawrev-3827	757	51	the	the	DET
inlawrev-3827	757	52	majority	majority	NOUN
inlawrev-3827	757	53	of	of	ADP
inlawrev-3827	757	54	the	the	DET
inlawrev-3827	757	55	income	income	NOUN
inlawrev-3827	757	56	shifting	shift	VERB
inlawrev-3827	757	57	strategies	strategy	NOUN
inlawrev-3827	757	58	would	would	AUX
inlawrev-3827	757	59	be	be	AUX
inlawrev-3827	757	60	eliminated	eliminate	VERB
inlawrev-3827	757	61	while	while	SCONJ
inlawrev-3827	757	62	restricting	restrict	VERB
inlawrev-3827	757	63	the	the	DET
inlawrev-3827	757	64	imposition	imposition	NOUN
inlawrev-3827	757	65	of	of	ADP
inlawrev-3827	757	66	the	the	DET
inlawrev-3827	757	67	tax	tax	NOUN
inlawrev-3827	757	68	to	to	ADP
inlawrev-3827	757	69	only	only	ADV
inlawrev-3827	757	70	members	member	NOUN
inlawrev-3827	757	71	of	of	ADP
inlawrev-3827	757	72	the	the	DET
inlawrev-3827	757	73	unitary	unitary	ADJ
inlawrev-3827	757	74	group	group	NOUN
inlawrev-3827	757	75	transacting	transact	VERB
inlawrev-3827	757	76	business	business	NOUN
inlawrev-3827	757	77	in	in	ADP
inlawrev-3827	757	78	indiana	indiana	PROPN
inlawrev-3827	757	79	.	.	PUNCT
inlawrev-3827	758	1	these	these	DET
inlawrev-3827	758	2	remedial	remedial	ADJ
inlawrev-3827	758	3	measures	measure	NOUN
inlawrev-3827	758	4	would	would	AUX
inlawrev-3827	758	5	result	result	VERB
inlawrev-3827	758	6	in	in	ADP
inlawrev-3827	758	7	the	the	DET
inlawrev-3827	758	8	fair	fair	ADJ
inlawrev-3827	758	9	apportionment	apportionment	NOUN
inlawrev-3827	758	10	of	of	ADP
inlawrev-3827	758	11	income	income	NOUN
inlawrev-3827	758	12	to	to	ADP
inlawrev-3827	758	13	the	the	DET
inlawrev-3827	758	14	state	state	NOUN
inlawrev-3827	758	15	while	while	SCONJ
inlawrev-3827	758	16	still	still	ADV
inlawrev-3827	758	17	addressing	address	VERB
inlawrev-3827	758	18	the	the	DET
inlawrev-3827	758	19	concerns	concern	NOUN
inlawrev-3827	758	20	of	of	ADP
inlawrev-3827	758	21	regional	regional	ADJ
inlawrev-3827	758	22	banks	bank	NOUN
inlawrev-3827	758	23	that	that	PRON
inlawrev-3827	758	24	a	a	DET
inlawrev-3827	758	25	level	level	NOUN
inlawrev-3827	758	26	playing	playing	NOUN
inlawrev-3827	758	27	field	field	NOUN
inlawrev-3827	758	28	be	be	AUX
inlawrev-3827	758	29	preserved	preserve	VERB
inlawrev-3827	758	30	.	.	PUNCT