id	sid	tid	token	lemma	pos
en-wikipedia-org-4539	1	1	Taxation	taxation	NN
en-wikipedia-org-4539	1	2	in	in	IN
en-wikipedia-org-4539	1	3	the	the	DT
en-wikipedia-org-4539	1	4	United	United	NNP
en-wikipedia-org-4539	1	5	States	States	NNP
en-wikipedia-org-4539	1	6	-	-	HYPH
en-wikipedia-org-4539	1	7	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	1	8	Taxation	Taxation	NNP
en-wikipedia-org-4539	1	9	in	in	IN
en-wikipedia-org-4539	1	10	the	the	DT
en-wikipedia-org-4539	1	11	United	United	NNP
en-wikipedia-org-4539	1	12	States	States	NNP
en-wikipedia-org-4539	1	13	From	from	IN
en-wikipedia-org-4539	1	14	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	1	15	,	,	,
en-wikipedia-org-4539	1	16	the	the	DT
en-wikipedia-org-4539	1	17	free	free	JJ
en-wikipedia-org-4539	1	18	encyclopedia	encyclopedia	NN
en-wikipedia-org-4539	1	19	Jump	Jump	NNP
en-wikipedia-org-4539	1	20	to	to	IN
en-wikipedia-org-4539	1	21	navigation	navigation	NN
en-wikipedia-org-4539	1	22	Jump	Jump	NNP
en-wikipedia-org-4539	1	23	to	to	TO
en-wikipedia-org-4539	1	24	search	search	VB
en-wikipedia-org-4539	1	25	Taxes	taxis	NNS
en-wikipedia-org-4539	1	26	are	be	VBP
en-wikipedia-org-4539	1	27	imposed	impose	VBN
en-wikipedia-org-4539	1	28	in	in	IN
en-wikipedia-org-4539	1	29	the	the	DT
en-wikipedia-org-4539	1	30	United	United	NNP
en-wikipedia-org-4539	1	31	States	States	NNP
en-wikipedia-org-4539	1	32	at	at	IN
en-wikipedia-org-4539	1	33	each	each	DT
en-wikipedia-org-4539	1	34	of	of	IN
en-wikipedia-org-4539	1	35	levels	level	NNS
en-wikipedia-org-4539	1	36	;	;	:
en-wikipedia-org-4539	1	37	taxes	taxis	NNS
en-wikipedia-org-4539	1	38	on	on	IN
en-wikipedia-org-4539	1	39	income	income	NN
en-wikipedia-org-4539	1	40	,	,	,
en-wikipedia-org-4539	1	41	payroll	payroll	NN
en-wikipedia-org-4539	1	42	,	,	,
en-wikipedia-org-4539	1	43	property	property	NN
en-wikipedia-org-4539	1	44	,	,	,
en-wikipedia-org-4539	1	45	sales	sale	NNS
en-wikipedia-org-4539	1	46	,	,	,
en-wikipedia-org-4539	1	47	capital	capital	NN
en-wikipedia-org-4539	1	48	gains	gain	NNS
en-wikipedia-org-4539	1	49	,	,	,
en-wikipedia-org-4539	1	50	dividends	dividend	NNS
en-wikipedia-org-4539	1	51	,	,	,
en-wikipedia-org-4539	1	52	imports	import	NNS
en-wikipedia-org-4539	1	53	,	,	,
en-wikipedia-org-4539	1	54	estates	estate	NNS
en-wikipedia-org-4539	1	55	and	and	CC
en-wikipedia-org-4539	1	56	gifts	gift	NNS
en-wikipedia-org-4539	1	57	,	,	,
en-wikipedia-org-4539	1	58	as	as	RB
en-wikipedia-org-4539	1	59	well	well	RB
en-wikipedia-org-4539	1	60	as	as	IN
en-wikipedia-org-4539	1	61	various	various	JJ
en-wikipedia-org-4539	1	62	fees	fee	NNS
en-wikipedia-org-4539	1	63	This	this	DT
en-wikipedia-org-4539	1	64	article	article	NN
en-wikipedia-org-4539	1	65	is	be	VBZ
en-wikipedia-org-4539	1	66	part	part	NN
en-wikipedia-org-4539	1	67	of	of	IN
en-wikipedia-org-4539	1	68	a	a	DT
en-wikipedia-org-4539	1	69	series	series	NN
en-wikipedia-org-4539	1	70	on	on	IN
en-wikipedia-org-4539	1	71	Taxation	Taxation	NNP
en-wikipedia-org-4539	1	72	in	in	IN
en-wikipedia-org-4539	1	73	the	the	DT
en-wikipedia-org-4539	1	74	United	United	NNP
en-wikipedia-org-4539	1	75	States	States	NNP
en-wikipedia-org-4539	1	76	Federal	Federal	NNP
en-wikipedia-org-4539	1	77	taxation	taxation	NN
en-wikipedia-org-4539	1	78	Alternative	alternative	JJ
en-wikipedia-org-4539	1	79	minimum	minimum	JJ
en-wikipedia-org-4539	1	80	tax	tax	NN
en-wikipedia-org-4539	1	81	Capital	capital	NN
en-wikipedia-org-4539	1	82	gains	gain	VBZ
en-wikipedia-org-4539	1	83	tax	tax	NN
en-wikipedia-org-4539	1	84	Corporate	corporate	JJ
en-wikipedia-org-4539	1	85	tax	tax	NN
en-wikipedia-org-4539	1	86	Estate	estate	NN
en-wikipedia-org-4539	1	87	tax	tax	NN
en-wikipedia-org-4539	1	88	Excise	Excise	NNP
en-wikipedia-org-4539	1	89	tax	tax	NN
en-wikipedia-org-4539	1	90	Gift	gift	NN
en-wikipedia-org-4539	1	91	tax	tax	NN
en-wikipedia-org-4539	1	92	Generation	generation	NN
en-wikipedia-org-4539	1	93	-	-	HYPH
en-wikipedia-org-4539	1	94	skipping	skip	VBG
en-wikipedia-org-4539	1	95	transfer	transfer	NN
en-wikipedia-org-4539	1	96	tax	tax	NN
en-wikipedia-org-4539	1	97	Income	income	NN
en-wikipedia-org-4539	1	98	tax	tax	NN
en-wikipedia-org-4539	1	99	Payroll	Payroll	NNP
en-wikipedia-org-4539	1	100	tax	tax	NN
en-wikipedia-org-4539	1	101	Internal	Internal	NNP
en-wikipedia-org-4539	1	102	Revenue	Revenue	NNP
en-wikipedia-org-4539	1	103	Service	Service	NNP
en-wikipedia-org-4539	1	104	(	(	-LRB-
en-wikipedia-org-4539	1	105	IRS	IRS	NNP
en-wikipedia-org-4539	1	106	)	)	-RRB-
en-wikipedia-org-4539	1	107	Internal	Internal	NNP
en-wikipedia-org-4539	1	108	Revenue	Revenue	NNP
en-wikipedia-org-4539	1	109	Code	Code	NNP
en-wikipedia-org-4539	1	110	(	(	-LRB-
en-wikipedia-org-4539	1	111	IRC	IRC	NNP
en-wikipedia-org-4539	1	112	)	)	-RRB-
en-wikipedia-org-4539	1	113	IRS	IRS	NNP
en-wikipedia-org-4539	1	114	tax	tax	NN
en-wikipedia-org-4539	1	115	forms	form	NNS
en-wikipedia-org-4539	1	116	Revenue	revenue	NN
en-wikipedia-org-4539	1	117	by	by	IN
en-wikipedia-org-4539	1	118	state	state	NN
en-wikipedia-org-4539	1	119	History	History	NNP
en-wikipedia-org-4539	1	120	Constitutional	Constitutional	NNP
en-wikipedia-org-4539	1	121	authority	authority	NN
en-wikipedia-org-4539	1	122	Taxpayer	Taxpayer	NNP
en-wikipedia-org-4539	1	123	standing	stand	VBG
en-wikipedia-org-4539	1	124	Court	Court	NNP
en-wikipedia-org-4539	1	125	Protest	Protest	NNP
en-wikipedia-org-4539	1	126	Evasion	Evasion	NNP
en-wikipedia-org-4539	1	127	Resistance	Resistance	NNP
en-wikipedia-org-4539	1	128	State	State	NNP
en-wikipedia-org-4539	1	129	and	and	CC
en-wikipedia-org-4539	1	130	local	local	JJ
en-wikipedia-org-4539	1	131	taxation	taxation	NN
en-wikipedia-org-4539	1	132	State	state	NN
en-wikipedia-org-4539	1	133	income	income	NN
en-wikipedia-org-4539	1	134	tax	tax	NN
en-wikipedia-org-4539	1	135	Property	property	NN
en-wikipedia-org-4539	1	136	tax	tax	NN
en-wikipedia-org-4539	1	137	Sales	sale	NNS
en-wikipedia-org-4539	1	138	tax	tax	NN
en-wikipedia-org-4539	1	139	Use	Use	NNP
en-wikipedia-org-4539	1	140	tax	tax	NN
en-wikipedia-org-4539	1	141	Land	land	NN
en-wikipedia-org-4539	1	142	value	value	NN
en-wikipedia-org-4539	1	143	tax	tax	NN
en-wikipedia-org-4539	1	144	State	state	NN
en-wikipedia-org-4539	1	145	tax	tax	NN
en-wikipedia-org-4539	1	146	levels	level	NNS
en-wikipedia-org-4539	1	147	Federal	federal	JJ
en-wikipedia-org-4539	1	148	tax	tax	NN
en-wikipedia-org-4539	1	149	reform	reform	NN
en-wikipedia-org-4539	1	150	Automated	Automated	NNP
en-wikipedia-org-4539	1	151	payment	payment	NN
en-wikipedia-org-4539	1	152	transaction	transaction	NN
en-wikipedia-org-4539	1	153	tax	tax	NN
en-wikipedia-org-4539	1	154	9–9–9	9–9–9	CD
en-wikipedia-org-4539	1	155	Competitive	Competitive	NNP
en-wikipedia-org-4539	1	156	Tax	Tax	NNP
en-wikipedia-org-4539	1	157	Plan	Plan	NNP
en-wikipedia-org-4539	1	158	Efficient	Efficient	NNP
en-wikipedia-org-4539	1	159	Taxation	Taxation	NNP
en-wikipedia-org-4539	1	160	of	of	IN
en-wikipedia-org-4539	1	161	Income	Income	NNP
en-wikipedia-org-4539	1	162	FairTax	FairTax	NNP
en-wikipedia-org-4539	1	163	Flat	Flat	NNP
en-wikipedia-org-4539	1	164	tax	tax	NN
en-wikipedia-org-4539	1	165	Hall	Hall	NNP
en-wikipedia-org-4539	1	166	–	–	:
en-wikipedia-org-4539	1	167	Rabushka	Rabushka	NNP
en-wikipedia-org-4539	1	168	flat	flat	JJ
en-wikipedia-org-4539	1	169	tax	tax	NN
en-wikipedia-org-4539	1	170	Kemp	Kemp	NNP
en-wikipedia-org-4539	1	171	Commission	Commission	NNP
en-wikipedia-org-4539	1	172	Taxpayer	Taxpayer	NNP
en-wikipedia-org-4539	1	173	Choice	Choice	NNP
en-wikipedia-org-4539	1	174	Act	Act	NNP
en-wikipedia-org-4539	1	175	USA	USA	NNP
en-wikipedia-org-4539	1	176	Tax	Tax	NNP
en-wikipedia-org-4539	1	177	Value	Value	NNP
en-wikipedia-org-4539	1	178	added	add	VBD
en-wikipedia-org-4539	1	179	tax	tax	NN
en-wikipedia-org-4539	1	180	Border	border	NN
en-wikipedia-org-4539	1	181	-	-	HYPH
en-wikipedia-org-4539	1	182	adjustment	adjustment	NN
en-wikipedia-org-4539	1	183	tax	tax	NN
en-wikipedia-org-4539	1	184	 	  	_SP
en-wikipedia-org-4539	1	185	United	United	NNP
en-wikipedia-org-4539	1	186	States	States	NNP
en-wikipedia-org-4539	1	187	portal	portal	JJ
en-wikipedia-org-4539	1	188	v	v	NNP
en-wikipedia-org-4539	1	189	t	t	NN
en-wikipedia-org-4539	1	190	e	e	NN
en-wikipedia-org-4539	1	191	United	United	NNP
en-wikipedia-org-4539	1	192	States	States	NNP
en-wikipedia-org-4539	1	193	This	this	DT
en-wikipedia-org-4539	1	194	article	article	NN
en-wikipedia-org-4539	1	195	is	be	VBZ
en-wikipedia-org-4539	1	196	part	part	NN
en-wikipedia-org-4539	1	197	of	of	IN
en-wikipedia-org-4539	1	198	a	a	DT
en-wikipedia-org-4539	1	199	series	series	NN
en-wikipedia-org-4539	1	200	on	on	IN
en-wikipedia-org-4539	1	201	the	the	DT
en-wikipedia-org-4539	1	202	politics	politic	NNS
en-wikipedia-org-4539	1	203	and	and	CC
en-wikipedia-org-4539	1	204	government	government	NN
en-wikipedia-org-4539	1	205	of	of	IN
en-wikipedia-org-4539	1	206	the	the	DT
en-wikipedia-org-4539	1	207	United	United	NNP
en-wikipedia-org-4539	1	208	States	States	NNP
en-wikipedia-org-4539	1	209	Federal	Federal	NNP
en-wikipedia-org-4539	1	210	government	government	NN
en-wikipedia-org-4539	1	211	Constitution	Constitution	NNP
en-wikipedia-org-4539	1	212	of	of	IN
en-wikipedia-org-4539	1	213	the	the	DT
en-wikipedia-org-4539	1	214	United	United	NNP
en-wikipedia-org-4539	1	215	States	States	NNP
en-wikipedia-org-4539	1	216	Law	Law	NNP
en-wikipedia-org-4539	1	217	Taxation	Taxation	NNP
en-wikipedia-org-4539	1	218	Policy	Policy	NNP
en-wikipedia-org-4539	1	219	Legislature	Legislature	NNP
en-wikipedia-org-4539	1	220	United	United	NNP
en-wikipedia-org-4539	1	221	States	States	NNP
en-wikipedia-org-4539	1	222	Congress	Congress	NNP
en-wikipedia-org-4539	1	223	House	House	NNP
en-wikipedia-org-4539	1	224	of	of	IN
en-wikipedia-org-4539	1	225	Representatives	Representatives	NNP
en-wikipedia-org-4539	1	226	Speaker	Speaker	NNP
en-wikipedia-org-4539	1	227	Nancy	Nancy	NNP
en-wikipedia-org-4539	1	228	Pelosi	Pelosi	NNP
en-wikipedia-org-4539	1	229	(	(	-LRB-
en-wikipedia-org-4539	1	230	D	D	NNP
en-wikipedia-org-4539	1	231	)	)	-RRB-
en-wikipedia-org-4539	1	232	Majority	Majority	NNP
en-wikipedia-org-4539	1	233	Leader	Leader	NNP
en-wikipedia-org-4539	1	234	Steny	Steny	NNP
en-wikipedia-org-4539	1	235	Hoyer	Hoyer	NNP
en-wikipedia-org-4539	1	236	(	(	-LRB-
en-wikipedia-org-4539	1	237	D	D	NNP
en-wikipedia-org-4539	1	238	)	)	-RRB-
en-wikipedia-org-4539	1	239	Minority	Minority	NNP
en-wikipedia-org-4539	1	240	Leader	Leader	NNP
en-wikipedia-org-4539	1	241	Kevin	Kevin	NNP
en-wikipedia-org-4539	1	242	McCarthy	McCarthy	NNP
en-wikipedia-org-4539	1	243	(	(	-LRB-
en-wikipedia-org-4539	1	244	R	R	NNP
en-wikipedia-org-4539	1	245	)	)	-RRB-
en-wikipedia-org-4539	1	246	Congressional	congressional	JJ
en-wikipedia-org-4539	1	247	districts	district	NNS
en-wikipedia-org-4539	1	248	Senate	Senate	NNP
en-wikipedia-org-4539	1	249	President	President	NNP
en-wikipedia-org-4539	1	250	Kamala	Kamala	NNP
en-wikipedia-org-4539	1	251	Harris	Harris	NNP
en-wikipedia-org-4539	1	252	(	(	-LRB-
en-wikipedia-org-4539	1	253	D	D	NNP
en-wikipedia-org-4539	1	254	)	)	-RRB-
en-wikipedia-org-4539	1	255	President	President	NNP
en-wikipedia-org-4539	1	256	Pro	Pro	NNP
en-wikipedia-org-4539	1	257	Tempore	Tempore	NNP
en-wikipedia-org-4539	1	258	Patrick	Patrick	NNP
en-wikipedia-org-4539	1	259	Leahy	Leahy	NNP
en-wikipedia-org-4539	1	260	(	(	-LRB-
en-wikipedia-org-4539	1	261	D	D	NNP
en-wikipedia-org-4539	1	262	)	)	-RRB-
en-wikipedia-org-4539	1	263	Majority	Majority	NNP
en-wikipedia-org-4539	1	264	Leader	Leader	NNP
en-wikipedia-org-4539	1	265	Chuck	Chuck	NNP
en-wikipedia-org-4539	1	266	Schumer	Schumer	NNP
en-wikipedia-org-4539	1	267	(	(	-LRB-
en-wikipedia-org-4539	1	268	D	D	NNP
en-wikipedia-org-4539	1	269	)	)	-RRB-
en-wikipedia-org-4539	1	270	Minority	Minority	NNP
en-wikipedia-org-4539	1	271	Leader	Leader	NNP
en-wikipedia-org-4539	1	272	Mitch	Mitch	NNP
en-wikipedia-org-4539	1	273	McConnell	McConnell	NNP
en-wikipedia-org-4539	1	274	(	(	-LRB-
en-wikipedia-org-4539	1	275	R	R	NNP
en-wikipedia-org-4539	1	276	)	)	-RRB-
en-wikipedia-org-4539	1	277	Executive	Executive	NNP
en-wikipedia-org-4539	1	278	President	President	NNP
en-wikipedia-org-4539	1	279	of	of	IN
en-wikipedia-org-4539	1	280	the	the	DT
en-wikipedia-org-4539	1	281	United	United	NNP
en-wikipedia-org-4539	1	282	States	States	NNP
en-wikipedia-org-4539	1	283	Joe	Joe	NNP
en-wikipedia-org-4539	1	284	Biden	Biden	NNP
en-wikipedia-org-4539	1	285	(	(	-LRB-
en-wikipedia-org-4539	1	286	D	D	NNP
en-wikipedia-org-4539	1	287	)	)	-RRB-
en-wikipedia-org-4539	1	288	Vice	Vice	NNP
en-wikipedia-org-4539	1	289	President	President	NNP
en-wikipedia-org-4539	1	290	of	of	IN
en-wikipedia-org-4539	1	291	the	the	DT
en-wikipedia-org-4539	1	292	United	United	NNP
en-wikipedia-org-4539	1	293	States	States	NNP
en-wikipedia-org-4539	1	294	Kamala	Kamala	NNP
en-wikipedia-org-4539	1	295	Harris	Harris	NNP
en-wikipedia-org-4539	1	296	(	(	-LRB-
en-wikipedia-org-4539	1	297	D	D	NNP
en-wikipedia-org-4539	1	298	)	)	-RRB-
en-wikipedia-org-4539	1	299	Cabinet	Cabinet	NNP
en-wikipedia-org-4539	1	300	Federal	Federal	NNP
en-wikipedia-org-4539	1	301	agencies	agency	NNS
en-wikipedia-org-4539	1	302	Executive	Executive	NNP
en-wikipedia-org-4539	1	303	Office	Office	NNP
en-wikipedia-org-4539	1	304	Judiciary	Judiciary	NNP
en-wikipedia-org-4539	1	305	Supreme	Supreme	NNP
en-wikipedia-org-4539	1	306	Court	Court	NNP
en-wikipedia-org-4539	1	307	of	of	IN
en-wikipedia-org-4539	1	308	the	the	DT
en-wikipedia-org-4539	1	309	United	United	NNP
en-wikipedia-org-4539	1	310	States	States	NNP
en-wikipedia-org-4539	1	311	Chief	Chief	NNP
en-wikipedia-org-4539	1	312	Justice	Justice	NNP
en-wikipedia-org-4539	1	313	John	John	NNP
en-wikipedia-org-4539	1	314	Roberts	Roberts	NNP
en-wikipedia-org-4539	1	315	Thomas	Thomas	NNP
en-wikipedia-org-4539	1	316	Breyer	Breyer	NNP
en-wikipedia-org-4539	1	317	Alito	Alito	NNP
en-wikipedia-org-4539	1	318	Sotomayor	Sotomayor	NNP
en-wikipedia-org-4539	1	319	Kagan	Kagan	NNP
en-wikipedia-org-4539	1	320	Gorsuch	Gorsuch	NNP
en-wikipedia-org-4539	1	321	Kavanaugh	Kavanaugh	NNP
en-wikipedia-org-4539	1	322	Barrett	Barrett	NNP
en-wikipedia-org-4539	1	323	Courts	Courts	NNPS
en-wikipedia-org-4539	1	324	of	of	IN
en-wikipedia-org-4539	1	325	appeals	appeal	NNS
en-wikipedia-org-4539	1	326	District	District	NNP
en-wikipedia-org-4539	1	327	courts	court	NNS
en-wikipedia-org-4539	1	328	(	(	-LRB-
en-wikipedia-org-4539	1	329	list	list	NN
en-wikipedia-org-4539	1	330	)	)	-RRB-
en-wikipedia-org-4539	1	331	Other	other	JJ
en-wikipedia-org-4539	1	332	tribunals	tribunal	NNS
en-wikipedia-org-4539	1	333	Elections	election	NNS
en-wikipedia-org-4539	1	334	Presidential	presidential	JJ
en-wikipedia-org-4539	1	335	elections	election	NNS
en-wikipedia-org-4539	1	336	Midterm	Midterm	NNP
en-wikipedia-org-4539	1	337	elections	election	NNS
en-wikipedia-org-4539	1	338	Off	off	IN
en-wikipedia-org-4539	1	339	-	-	HYPH
en-wikipedia-org-4539	1	340	year	year	NN
en-wikipedia-org-4539	1	341	elections	election	NNS
en-wikipedia-org-4539	1	342	Primary	primary	JJ
en-wikipedia-org-4539	1	343	elections	election	NNS
en-wikipedia-org-4539	1	344	presidential	presidential	JJ
en-wikipedia-org-4539	1	345	primary	primary	JJ
en-wikipedia-org-4539	1	346	Political	political	JJ
en-wikipedia-org-4539	1	347	parties	party	NNS
en-wikipedia-org-4539	1	348	Democratic	democratic	JJ
en-wikipedia-org-4539	1	349	Republican	Republican	NNP
en-wikipedia-org-4539	1	350	Third	third	JJ
en-wikipedia-org-4539	1	351	parties	party	NNS
en-wikipedia-org-4539	1	352	Libertarian	libertarian	JJ
en-wikipedia-org-4539	1	353	Green	Green	NNP
en-wikipedia-org-4539	1	354	Federalism	Federalism	NNP
en-wikipedia-org-4539	1	355	State	State	NNP
en-wikipedia-org-4539	1	356	government	government	NN
en-wikipedia-org-4539	1	357	Governors	Governors	NNP
en-wikipedia-org-4539	1	358	Legislatures	Legislatures	NNPS
en-wikipedia-org-4539	1	359	(	(	-LRB-
en-wikipedia-org-4539	1	360	list	list	NN
en-wikipedia-org-4539	1	361	)	)	-RRB-
en-wikipedia-org-4539	1	362	State	state	NN
en-wikipedia-org-4539	1	363	courts	court	NNS
en-wikipedia-org-4539	1	364	local	local	JJ
en-wikipedia-org-4539	1	365	government	government	NN
en-wikipedia-org-4539	1	366	Foreign	Foreign	NNP
en-wikipedia-org-4539	1	367	relations	relation	NNS
en-wikipedia-org-4539	1	368	Department	Department	NNP
en-wikipedia-org-4539	1	369	of	of	IN
en-wikipedia-org-4539	1	370	State	State	NNP
en-wikipedia-org-4539	1	371	Secretary	Secretary	NNP
en-wikipedia-org-4539	1	372	of	of	IN
en-wikipedia-org-4539	1	373	State	State	NNP
en-wikipedia-org-4539	1	374	:	:	:
en-wikipedia-org-4539	1	375	Antony	Antony	NNP
en-wikipedia-org-4539	1	376	Blinken	Blinken	NNP
en-wikipedia-org-4539	1	377	Diplomatic	diplomatic	JJ
en-wikipedia-org-4539	1	378	missions	mission	NNS
en-wikipedia-org-4539	1	379	of	of	IN
en-wikipedia-org-4539	1	380	/	/	SYM
en-wikipedia-org-4539	1	381	in	in	IN
en-wikipedia-org-4539	1	382	the	the	DT
en-wikipedia-org-4539	1	383	United	United	NNP
en-wikipedia-org-4539	1	384	States	States	NNP
en-wikipedia-org-4539	1	385	Nationality	Nationality	NNP
en-wikipedia-org-4539	1	386	law	law	NN
en-wikipedia-org-4539	1	387	Passports	Passports	NNP
en-wikipedia-org-4539	1	388	Visa	Visa	NNP
en-wikipedia-org-4539	1	389	requirements	requirement	VBZ
en-wikipedia-org-4539	1	390	Visa	Visa	NNP
en-wikipedia-org-4539	1	391	policy	policy	NN
en-wikipedia-org-4539	1	392	United	United	NNP
en-wikipedia-org-4539	1	393	States	States	NNP
en-wikipedia-org-4539	1	394	and	and	CC
en-wikipedia-org-4539	1	395	the	the	DT
en-wikipedia-org-4539	1	396	United	United	NNP
en-wikipedia-org-4539	1	397	Nations	Nations	NNP
en-wikipedia-org-4539	1	398	United	United	NNP
en-wikipedia-org-4539	1	399	Nations	Nations	NNP
en-wikipedia-org-4539	1	400	Security	Security	NNP
en-wikipedia-org-4539	1	401	Council	Council	NNP
en-wikipedia-org-4539	1	402	P5	P5	NNP
en-wikipedia-org-4539	1	403	NATO	NATO	NNP
en-wikipedia-org-4539	1	404	G20	G20	NNP
en-wikipedia-org-4539	1	405	G7	G7	NNP
en-wikipedia-org-4539	1	406	Russia	Russia	NNP
en-wikipedia-org-4539	1	407	China	China	NNP
en-wikipedia-org-4539	1	408	India	India	NNP
en-wikipedia-org-4539	1	409	European	European	NNP
en-wikipedia-org-4539	1	410	Union	Union	NNP
en-wikipedia-org-4539	1	411	Latin	Latin	NNP
en-wikipedia-org-4539	1	412	America	America	NNP
en-wikipedia-org-4539	1	413	Arab	Arab	NNP
en-wikipedia-org-4539	1	414	League	League	NNP
en-wikipedia-org-4539	1	415	 	  	_SP
en-wikipedia-org-4539	1	416	United	United	NNP
en-wikipedia-org-4539	1	417	States	States	NNP
en-wikipedia-org-4539	1	418	portal	portal	JJ
en-wikipedia-org-4539	1	419	Other	other	JJ
en-wikipedia-org-4539	1	420	countries	country	NNS
en-wikipedia-org-4539	1	421	v	v	IN
en-wikipedia-org-4539	1	422	t	t	NN
en-wikipedia-org-4539	1	423	e	e	NNP
en-wikipedia-org-4539	1	424	The	the	DT
en-wikipedia-org-4539	1	425	United	United	NNP
en-wikipedia-org-4539	1	426	States	States	NNP
en-wikipedia-org-4539	1	427	of	of	IN
en-wikipedia-org-4539	1	428	America	America	NNP
en-wikipedia-org-4539	1	429	has	have	VBZ
en-wikipedia-org-4539	1	430	separate	separate	JJ
en-wikipedia-org-4539	1	431	federal	federal	JJ
en-wikipedia-org-4539	1	432	,	,	,
en-wikipedia-org-4539	1	433	state	state	NN
en-wikipedia-org-4539	1	434	,	,	,
en-wikipedia-org-4539	1	435	and	and	CC
en-wikipedia-org-4539	1	436	local	local	JJ
en-wikipedia-org-4539	1	437	governments	government	NNS
en-wikipedia-org-4539	1	438	with	with	IN
en-wikipedia-org-4539	1	439	taxes	taxis	NNS
en-wikipedia-org-4539	1	440	imposed	impose	VBN
en-wikipedia-org-4539	1	441	at	at	IN
en-wikipedia-org-4539	1	442	each	each	DT
en-wikipedia-org-4539	1	443	of	of	IN
en-wikipedia-org-4539	1	444	these	these	DT
en-wikipedia-org-4539	1	445	levels	level	NNS
en-wikipedia-org-4539	1	446	.	.	.
en-wikipedia-org-4539	2	1	Taxes	taxis	NNS
en-wikipedia-org-4539	2	2	are	be	VBP
en-wikipedia-org-4539	2	3	levied	levy	VBN
en-wikipedia-org-4539	2	4	on	on	IN
en-wikipedia-org-4539	2	5	income	income	NN
en-wikipedia-org-4539	2	6	,	,	,
en-wikipedia-org-4539	2	7	payroll	payroll	NN
en-wikipedia-org-4539	2	8	,	,	,
en-wikipedia-org-4539	2	9	property	property	NN
en-wikipedia-org-4539	2	10	,	,	,
en-wikipedia-org-4539	2	11	sales	sale	NNS
en-wikipedia-org-4539	2	12	,	,	,
en-wikipedia-org-4539	2	13	capital	capital	NN
en-wikipedia-org-4539	2	14	gains	gain	NNS
en-wikipedia-org-4539	2	15	,	,	,
en-wikipedia-org-4539	2	16	dividends	dividend	NNS
en-wikipedia-org-4539	2	17	,	,	,
en-wikipedia-org-4539	2	18	imports	import	NNS
en-wikipedia-org-4539	2	19	,	,	,
en-wikipedia-org-4539	2	20	estates	estate	NNS
en-wikipedia-org-4539	2	21	and	and	CC
en-wikipedia-org-4539	2	22	gifts	gift	NNS
en-wikipedia-org-4539	2	23	,	,	,
en-wikipedia-org-4539	2	24	as	as	RB
en-wikipedia-org-4539	2	25	well	well	RB
en-wikipedia-org-4539	2	26	as	as	IN
en-wikipedia-org-4539	2	27	various	various	JJ
en-wikipedia-org-4539	2	28	fees	fee	NNS
en-wikipedia-org-4539	2	29	.	.	.
en-wikipedia-org-4539	3	1	In	in	IN
en-wikipedia-org-4539	3	2	2010	2010	CD
en-wikipedia-org-4539	3	3	,	,	,
en-wikipedia-org-4539	3	4	taxes	taxis	NNS
en-wikipedia-org-4539	3	5	collected	collect	VBN
en-wikipedia-org-4539	3	6	by	by	IN
en-wikipedia-org-4539	3	7	federal	federal	JJ
en-wikipedia-org-4539	3	8	,	,	,
en-wikipedia-org-4539	3	9	state	state	NN
en-wikipedia-org-4539	3	10	,	,	,
en-wikipedia-org-4539	3	11	and	and	CC
en-wikipedia-org-4539	3	12	municipal	municipal	JJ
en-wikipedia-org-4539	3	13	governments	government	NNS
en-wikipedia-org-4539	3	14	amounted	amount	VBD
en-wikipedia-org-4539	3	15	to	to	IN
en-wikipedia-org-4539	3	16	24.8	24.8	CD
en-wikipedia-org-4539	3	17	%	%	NN
en-wikipedia-org-4539	3	18	of	of	IN
en-wikipedia-org-4539	3	19	GDP	GDP	NNP
en-wikipedia-org-4539	3	20	.	.	.
en-wikipedia-org-4539	4	1	In	in	IN
en-wikipedia-org-4539	4	2	the	the	DT
en-wikipedia-org-4539	4	3	OECD	OECD	NNP
en-wikipedia-org-4539	4	4	,	,	,
en-wikipedia-org-4539	4	5	only	only	RB
en-wikipedia-org-4539	4	6	Chile	Chile	NNP
en-wikipedia-org-4539	4	7	and	and	CC
en-wikipedia-org-4539	4	8	Mexico	Mexico	NNP
en-wikipedia-org-4539	4	9	are	be	VBP
en-wikipedia-org-4539	4	10	taxed	tax	VBN
en-wikipedia-org-4539	4	11	less	less	JJR
en-wikipedia-org-4539	4	12	as	as	IN
en-wikipedia-org-4539	4	13	a	a	DT
en-wikipedia-org-4539	4	14	share	share	NN
en-wikipedia-org-4539	4	15	of	of	IN
en-wikipedia-org-4539	4	16	their	-PRON-	PRP$
en-wikipedia-org-4539	4	17	GDP	gdp	NN
en-wikipedia-org-4539	4	18	.	.	.
en-wikipedia-org-4539	5	1	[	[	-LRB-
en-wikipedia-org-4539	5	2	1	1	LS
en-wikipedia-org-4539	5	3	]	]	-RRB-
en-wikipedia-org-4539	5	4	Taxes	taxis	NNS
en-wikipedia-org-4539	5	5	fall	fall	VBP
en-wikipedia-org-4539	5	6	much	much	RB
en-wikipedia-org-4539	5	7	more	more	RBR
en-wikipedia-org-4539	5	8	heavily	heavily	RB
en-wikipedia-org-4539	5	9	on	on	IN
en-wikipedia-org-4539	5	10	labor	labor	NN
en-wikipedia-org-4539	5	11	income	income	NN
en-wikipedia-org-4539	5	12	than	than	IN
en-wikipedia-org-4539	5	13	on	on	IN
en-wikipedia-org-4539	5	14	capital	capital	NN
en-wikipedia-org-4539	5	15	income	income	NN
en-wikipedia-org-4539	5	16	.	.	.
en-wikipedia-org-4539	6	1	Divergent	divergent	JJ
en-wikipedia-org-4539	6	2	taxes	taxis	NNS
en-wikipedia-org-4539	6	3	and	and	CC
en-wikipedia-org-4539	6	4	subsidies	subsidy	NNS
en-wikipedia-org-4539	6	5	for	for	IN
en-wikipedia-org-4539	6	6	different	different	JJ
en-wikipedia-org-4539	6	7	forms	form	NNS
en-wikipedia-org-4539	6	8	of	of	IN
en-wikipedia-org-4539	6	9	income	income	NN
en-wikipedia-org-4539	6	10	and	and	CC
en-wikipedia-org-4539	6	11	spending	spending	NN
en-wikipedia-org-4539	6	12	can	can	MD
en-wikipedia-org-4539	6	13	also	also	RB
en-wikipedia-org-4539	6	14	constitute	constitute	VB
en-wikipedia-org-4539	6	15	a	a	DT
en-wikipedia-org-4539	6	16	form	form	NN
en-wikipedia-org-4539	6	17	of	of	IN
en-wikipedia-org-4539	6	18	indirect	indirect	JJ
en-wikipedia-org-4539	6	19	taxation	taxation	NN
en-wikipedia-org-4539	6	20	of	of	IN
en-wikipedia-org-4539	6	21	some	some	DT
en-wikipedia-org-4539	6	22	activities	activity	NNS
en-wikipedia-org-4539	6	23	over	over	IN
en-wikipedia-org-4539	6	24	others	other	NNS
en-wikipedia-org-4539	6	25	.	.	.
en-wikipedia-org-4539	7	1	For	for	IN
en-wikipedia-org-4539	7	2	example	example	NN
en-wikipedia-org-4539	7	3	,	,	,
en-wikipedia-org-4539	7	4	individual	individual	JJ
en-wikipedia-org-4539	7	5	spending	spending	NN
en-wikipedia-org-4539	7	6	on	on	IN
en-wikipedia-org-4539	7	7	higher	high	JJR
en-wikipedia-org-4539	7	8	education	education	NN
en-wikipedia-org-4539	7	9	can	can	MD
en-wikipedia-org-4539	7	10	be	be	VB
en-wikipedia-org-4539	7	11	said	say	VBN
en-wikipedia-org-4539	7	12	to	to	TO
en-wikipedia-org-4539	7	13	be	be	VB
en-wikipedia-org-4539	7	14	"	"	``
en-wikipedia-org-4539	7	15	taxed	tax	VBN
en-wikipedia-org-4539	7	16	"	"	''
en-wikipedia-org-4539	7	17	at	at	IN
en-wikipedia-org-4539	7	18	a	a	DT
en-wikipedia-org-4539	7	19	high	high	JJ
en-wikipedia-org-4539	7	20	rate	rate	NN
en-wikipedia-org-4539	7	21	,	,	,
en-wikipedia-org-4539	7	22	compared	compare	VBN
en-wikipedia-org-4539	7	23	to	to	IN
en-wikipedia-org-4539	7	24	other	other	JJ
en-wikipedia-org-4539	7	25	forms	form	NNS
en-wikipedia-org-4539	7	26	of	of	IN
en-wikipedia-org-4539	7	27	personal	personal	JJ
en-wikipedia-org-4539	7	28	expenditure	expenditure	NN
en-wikipedia-org-4539	7	29	which	which	WDT
en-wikipedia-org-4539	7	30	are	be	VBP
en-wikipedia-org-4539	7	31	formally	formally	RB
en-wikipedia-org-4539	7	32	recognized	recognize	VBN
en-wikipedia-org-4539	7	33	as	as	IN
en-wikipedia-org-4539	7	34	investments	investment	NNS
en-wikipedia-org-4539	7	35	.	.	.
en-wikipedia-org-4539	8	1	Taxes	taxis	NNS
en-wikipedia-org-4539	8	2	are	be	VBP
en-wikipedia-org-4539	8	3	imposed	impose	VBN
en-wikipedia-org-4539	8	4	on	on	IN
en-wikipedia-org-4539	8	5	net	net	JJ
en-wikipedia-org-4539	8	6	income	income	NN
en-wikipedia-org-4539	8	7	of	of	IN
en-wikipedia-org-4539	8	8	individuals	individual	NNS
en-wikipedia-org-4539	8	9	and	and	CC
en-wikipedia-org-4539	8	10	corporations	corporation	NNS
en-wikipedia-org-4539	8	11	by	by	IN
en-wikipedia-org-4539	8	12	the	the	DT
en-wikipedia-org-4539	8	13	federal	federal	JJ
en-wikipedia-org-4539	8	14	,	,	,
en-wikipedia-org-4539	8	15	most	most	JJS
en-wikipedia-org-4539	8	16	state	state	NN
en-wikipedia-org-4539	8	17	,	,	,
en-wikipedia-org-4539	8	18	and	and	CC
en-wikipedia-org-4539	8	19	some	some	DT
en-wikipedia-org-4539	8	20	local	local	JJ
en-wikipedia-org-4539	8	21	governments	government	NNS
en-wikipedia-org-4539	8	22	.	.	.
en-wikipedia-org-4539	9	1	Citizens	citizen	NNS
en-wikipedia-org-4539	9	2	and	and	CC
en-wikipedia-org-4539	9	3	residents	resident	NNS
en-wikipedia-org-4539	9	4	are	be	VBP
en-wikipedia-org-4539	9	5	taxed	tax	VBN
en-wikipedia-org-4539	9	6	on	on	IN
en-wikipedia-org-4539	9	7	worldwide	worldwide	JJ
en-wikipedia-org-4539	9	8	income	income	NN
en-wikipedia-org-4539	9	9	and	and	CC
en-wikipedia-org-4539	9	10	allowed	allow	VBD
en-wikipedia-org-4539	9	11	a	a	DT
en-wikipedia-org-4539	9	12	credit	credit	NN
en-wikipedia-org-4539	9	13	for	for	IN
en-wikipedia-org-4539	9	14	foreign	foreign	JJ
en-wikipedia-org-4539	9	15	taxes	taxis	NNS
en-wikipedia-org-4539	9	16	.	.	.
en-wikipedia-org-4539	10	1	Income	income	NN
en-wikipedia-org-4539	10	2	subject	subject	JJ
en-wikipedia-org-4539	10	3	to	to	IN
en-wikipedia-org-4539	10	4	tax	tax	NN
en-wikipedia-org-4539	10	5	is	be	VBZ
en-wikipedia-org-4539	10	6	determined	determine	VBN
en-wikipedia-org-4539	10	7	under	under	IN
en-wikipedia-org-4539	10	8	tax	tax	NN
en-wikipedia-org-4539	10	9	accounting	accounting	NN
en-wikipedia-org-4539	10	10	rules	rule	NNS
en-wikipedia-org-4539	10	11	,	,	,
en-wikipedia-org-4539	10	12	not	not	RB
en-wikipedia-org-4539	10	13	financial	financial	JJ
en-wikipedia-org-4539	10	14	accounting	accounting	NN
en-wikipedia-org-4539	10	15	principles	principle	NNS
en-wikipedia-org-4539	10	16	,	,	,
en-wikipedia-org-4539	10	17	and	and	CC
en-wikipedia-org-4539	10	18	includes	include	VBZ
en-wikipedia-org-4539	10	19	almost	almost	RB
en-wikipedia-org-4539	10	20	all	all	DT
en-wikipedia-org-4539	10	21	income	income	NN
en-wikipedia-org-4539	10	22	from	from	IN
en-wikipedia-org-4539	10	23	whatever	whatever	WDT
en-wikipedia-org-4539	10	24	source	source	NN
en-wikipedia-org-4539	10	25	.	.	.
en-wikipedia-org-4539	11	1	Most	Most	JJS
en-wikipedia-org-4539	11	2	business	business	NN
en-wikipedia-org-4539	11	3	expenses	expense	NNS
en-wikipedia-org-4539	11	4	reduce	reduce	VBP
en-wikipedia-org-4539	11	5	taxable	taxable	JJ
en-wikipedia-org-4539	11	6	income	income	NN
en-wikipedia-org-4539	11	7	,	,	,
en-wikipedia-org-4539	11	8	though	though	IN
en-wikipedia-org-4539	11	9	limits	limit	NNS
en-wikipedia-org-4539	11	10	apply	apply	VBP
en-wikipedia-org-4539	11	11	to	to	IN
en-wikipedia-org-4539	11	12	a	a	DT
en-wikipedia-org-4539	11	13	few	few	JJ
en-wikipedia-org-4539	11	14	expenses	expense	NNS
en-wikipedia-org-4539	11	15	.	.	.
en-wikipedia-org-4539	12	1	Individuals	individual	NNS
en-wikipedia-org-4539	12	2	are	be	VBP
en-wikipedia-org-4539	12	3	permitted	permit	VBN
en-wikipedia-org-4539	12	4	to	to	TO
en-wikipedia-org-4539	12	5	reduce	reduce	VB
en-wikipedia-org-4539	12	6	taxable	taxable	JJ
en-wikipedia-org-4539	12	7	income	income	NN
en-wikipedia-org-4539	12	8	by	by	IN
en-wikipedia-org-4539	12	9	personal	personal	JJ
en-wikipedia-org-4539	12	10	allowances	allowance	NNS
en-wikipedia-org-4539	12	11	and	and	CC
en-wikipedia-org-4539	12	12	certain	certain	JJ
en-wikipedia-org-4539	12	13	non	non	JJ
en-wikipedia-org-4539	12	14	-	-	JJ
en-wikipedia-org-4539	12	15	business	business	JJ
en-wikipedia-org-4539	12	16	expenses	expense	NNS
en-wikipedia-org-4539	12	17	,	,	,
en-wikipedia-org-4539	12	18	including	include	VBG
en-wikipedia-org-4539	12	19	home	home	NN
en-wikipedia-org-4539	12	20	mortgage	mortgage	NN
en-wikipedia-org-4539	12	21	interest	interest	NN
en-wikipedia-org-4539	12	22	,	,	,
en-wikipedia-org-4539	12	23	state	state	NN
en-wikipedia-org-4539	12	24	and	and	CC
en-wikipedia-org-4539	12	25	local	local	JJ
en-wikipedia-org-4539	12	26	taxes	taxis	NNS
en-wikipedia-org-4539	12	27	,	,	,
en-wikipedia-org-4539	12	28	charitable	charitable	JJ
en-wikipedia-org-4539	12	29	contributions	contribution	NNS
en-wikipedia-org-4539	12	30	,	,	,
en-wikipedia-org-4539	12	31	and	and	CC
en-wikipedia-org-4539	12	32	medical	medical	JJ
en-wikipedia-org-4539	12	33	and	and	CC
en-wikipedia-org-4539	12	34	certain	certain	JJ
en-wikipedia-org-4539	12	35	other	other	JJ
en-wikipedia-org-4539	12	36	expenses	expense	NNS
en-wikipedia-org-4539	12	37	incurred	incur	VBN
en-wikipedia-org-4539	12	38	above	above	IN
en-wikipedia-org-4539	12	39	certain	certain	JJ
en-wikipedia-org-4539	12	40	percentages	percentage	NNS
en-wikipedia-org-4539	12	41	of	of	IN
en-wikipedia-org-4539	12	42	income	income	NN
en-wikipedia-org-4539	12	43	.	.	.
en-wikipedia-org-4539	13	1	State	state	NN
en-wikipedia-org-4539	13	2	rules	rule	NNS
en-wikipedia-org-4539	13	3	for	for	IN
en-wikipedia-org-4539	13	4	determining	determine	VBG
en-wikipedia-org-4539	13	5	taxable	taxable	JJ
en-wikipedia-org-4539	13	6	income	income	NN
en-wikipedia-org-4539	13	7	often	often	RB
en-wikipedia-org-4539	13	8	differ	differ	VBP
en-wikipedia-org-4539	13	9	from	from	IN
en-wikipedia-org-4539	13	10	federal	federal	JJ
en-wikipedia-org-4539	13	11	rules	rule	NNS
en-wikipedia-org-4539	13	12	.	.	.
en-wikipedia-org-4539	14	1	Federal	federal	JJ
en-wikipedia-org-4539	14	2	marginal	marginal	JJ
en-wikipedia-org-4539	14	3	tax	tax	NN
en-wikipedia-org-4539	14	4	rates	rate	NNS
en-wikipedia-org-4539	14	5	vary	vary	VBP
en-wikipedia-org-4539	14	6	from	from	IN
en-wikipedia-org-4539	14	7	10	10	CD
en-wikipedia-org-4539	14	8	%	%	NN
en-wikipedia-org-4539	14	9	to	to	TO
en-wikipedia-org-4539	14	10	37	37	CD
en-wikipedia-org-4539	14	11	%	%	NN
en-wikipedia-org-4539	14	12	of	of	IN
en-wikipedia-org-4539	14	13	taxable	taxable	JJ
en-wikipedia-org-4539	14	14	income	income	NN
en-wikipedia-org-4539	14	15	.	.	.
en-wikipedia-org-4539	15	1	State	state	NN
en-wikipedia-org-4539	15	2	and	and	CC
en-wikipedia-org-4539	15	3	local	local	JJ
en-wikipedia-org-4539	15	4	tax	tax	NN
en-wikipedia-org-4539	15	5	rates	rate	NNS
en-wikipedia-org-4539	15	6	vary	vary	VBP
en-wikipedia-org-4539	15	7	widely	widely	RB
en-wikipedia-org-4539	15	8	by	by	IN
en-wikipedia-org-4539	15	9	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	15	10	,	,	,
en-wikipedia-org-4539	15	11	from	from	IN
en-wikipedia-org-4539	15	12	0	0	CD
en-wikipedia-org-4539	15	13	%	%	NN
en-wikipedia-org-4539	15	14	to	to	IN
en-wikipedia-org-4539	15	15	13.30	13.30	CD
en-wikipedia-org-4539	15	16	%	%	NN
en-wikipedia-org-4539	15	17	of	of	IN
en-wikipedia-org-4539	15	18	income,[2	income,[2	NN
en-wikipedia-org-4539	15	19	]	]	-RRB-
en-wikipedia-org-4539	15	20	and	and	CC
en-wikipedia-org-4539	15	21	many	many	JJ
en-wikipedia-org-4539	15	22	are	be	VBP
en-wikipedia-org-4539	15	23	graduated	graduate	VBN
en-wikipedia-org-4539	15	24	.	.	.
en-wikipedia-org-4539	16	1	State	state	NN
en-wikipedia-org-4539	16	2	taxes	taxis	NNS
en-wikipedia-org-4539	16	3	are	be	VBP
en-wikipedia-org-4539	16	4	generally	generally	RB
en-wikipedia-org-4539	16	5	treated	treat	VBN
en-wikipedia-org-4539	16	6	as	as	IN
en-wikipedia-org-4539	16	7	a	a	DT
en-wikipedia-org-4539	16	8	deductible	deductible	JJ
en-wikipedia-org-4539	16	9	expense	expense	NN
en-wikipedia-org-4539	16	10	for	for	IN
en-wikipedia-org-4539	16	11	federal	federal	JJ
en-wikipedia-org-4539	16	12	tax	tax	NN
en-wikipedia-org-4539	16	13	computation	computation	NN
en-wikipedia-org-4539	16	14	,	,	,
en-wikipedia-org-4539	16	15	although	although	IN
en-wikipedia-org-4539	16	16	the	the	DT
en-wikipedia-org-4539	16	17	2017	2017	CD
en-wikipedia-org-4539	16	18	tax	tax	NN
en-wikipedia-org-4539	16	19	law	law	NN
en-wikipedia-org-4539	16	20	imposed	impose	VBD
en-wikipedia-org-4539	16	21	a	a	DT
en-wikipedia-org-4539	16	22	$	$	$
en-wikipedia-org-4539	16	23	10,000	10,000	CD
en-wikipedia-org-4539	16	24	limit	limit	NN
en-wikipedia-org-4539	16	25	on	on	IN
en-wikipedia-org-4539	16	26	the	the	DT
en-wikipedia-org-4539	16	27	state	state	NN
en-wikipedia-org-4539	16	28	and	and	CC
en-wikipedia-org-4539	16	29	local	local	JJ
en-wikipedia-org-4539	16	30	tax	tax	NN
en-wikipedia-org-4539	16	31	(	(	-LRB-
en-wikipedia-org-4539	16	32	"	"	``
en-wikipedia-org-4539	16	33	SALT	SALT	NNP
en-wikipedia-org-4539	16	34	"	"	''
en-wikipedia-org-4539	16	35	)	)	-RRB-
en-wikipedia-org-4539	16	36	deduction	deduction	NN
en-wikipedia-org-4539	16	37	,	,	,
en-wikipedia-org-4539	16	38	which	which	WDT
en-wikipedia-org-4539	16	39	raised	raise	VBD
en-wikipedia-org-4539	16	40	the	the	DT
en-wikipedia-org-4539	16	41	effective	effective	JJ
en-wikipedia-org-4539	16	42	tax	tax	NN
en-wikipedia-org-4539	16	43	rate	rate	NN
en-wikipedia-org-4539	16	44	on	on	IN
en-wikipedia-org-4539	16	45	medium	medium	JJ
en-wikipedia-org-4539	16	46	and	and	CC
en-wikipedia-org-4539	16	47	high	high	JJ
en-wikipedia-org-4539	16	48	earners	earner	NNS
en-wikipedia-org-4539	16	49	in	in	IN
en-wikipedia-org-4539	16	50	high	high	JJ
en-wikipedia-org-4539	16	51	tax	tax	NN
en-wikipedia-org-4539	16	52	states	state	NNS
en-wikipedia-org-4539	16	53	.	.	.
en-wikipedia-org-4539	17	1	Prior	prior	RB
en-wikipedia-org-4539	17	2	to	to	IN
en-wikipedia-org-4539	17	3	the	the	DT
en-wikipedia-org-4539	17	4	SALT	SALT	NNP
en-wikipedia-org-4539	17	5	deduction	deduction	NN
en-wikipedia-org-4539	17	6	limit	limit	NN
en-wikipedia-org-4539	17	7	,	,	,
en-wikipedia-org-4539	17	8	the	the	DT
en-wikipedia-org-4539	17	9	average	average	JJ
en-wikipedia-org-4539	17	10	deduction	deduction	NN
en-wikipedia-org-4539	17	11	exceeded	exceed	VBD
en-wikipedia-org-4539	17	12	$	$	$
en-wikipedia-org-4539	17	13	10,000	10,000	CD
en-wikipedia-org-4539	17	14	in	in	IN
en-wikipedia-org-4539	17	15	most	most	JJS
en-wikipedia-org-4539	17	16	of	of	IN
en-wikipedia-org-4539	17	17	the	the	DT
en-wikipedia-org-4539	17	18	Midwest	Midwest	NNP
en-wikipedia-org-4539	17	19	,	,	,
en-wikipedia-org-4539	17	20	and	and	CC
en-wikipedia-org-4539	17	21	exceeded	exceed	VBD
en-wikipedia-org-4539	17	22	$	$	$
en-wikipedia-org-4539	17	23	11,000	11,000	CD
en-wikipedia-org-4539	17	24	in	in	IN
en-wikipedia-org-4539	17	25	most	most	JJS
en-wikipedia-org-4539	17	26	of	of	IN
en-wikipedia-org-4539	17	27	the	the	DT
en-wikipedia-org-4539	17	28	Northeastern	Northeastern	NNP
en-wikipedia-org-4539	17	29	United	United	NNP
en-wikipedia-org-4539	17	30	States	States	NNP
en-wikipedia-org-4539	17	31	,	,	,
en-wikipedia-org-4539	17	32	as	as	RB
en-wikipedia-org-4539	17	33	well	well	RB
en-wikipedia-org-4539	17	34	as	as	IN
en-wikipedia-org-4539	17	35	California	California	NNP
en-wikipedia-org-4539	17	36	and	and	CC
en-wikipedia-org-4539	17	37	Oregon	Oregon	NNP
en-wikipedia-org-4539	17	38	.	.	.
en-wikipedia-org-4539	18	1	[	[	-LRB-
en-wikipedia-org-4539	18	2	3	3	LS
en-wikipedia-org-4539	18	3	]	]	-RRB-
en-wikipedia-org-4539	18	4	The	the	DT
en-wikipedia-org-4539	18	5	states	state	NNS
en-wikipedia-org-4539	18	6	impacted	impact	VBD
en-wikipedia-org-4539	18	7	the	the	DT
en-wikipedia-org-4539	18	8	most	most	JJS
en-wikipedia-org-4539	18	9	by	by	IN
en-wikipedia-org-4539	18	10	the	the	DT
en-wikipedia-org-4539	18	11	limit	limit	NN
en-wikipedia-org-4539	18	12	were	be	VBD
en-wikipedia-org-4539	18	13	the	the	DT
en-wikipedia-org-4539	18	14	tri	tri	JJ
en-wikipedia-org-4539	18	15	-	-	JJ
en-wikipedia-org-4539	18	16	state	state	JJ
en-wikipedia-org-4539	18	17	area	area	NN
en-wikipedia-org-4539	18	18	(	(	-LRB-
en-wikipedia-org-4539	18	19	NY	NY	NNP
en-wikipedia-org-4539	18	20	,	,	,
en-wikipedia-org-4539	18	21	NJ	NJ	NNP
en-wikipedia-org-4539	18	22	,	,	,
en-wikipedia-org-4539	18	23	and	and	CC
en-wikipedia-org-4539	18	24	CT	CT	NNP
en-wikipedia-org-4539	18	25	)	)	-RRB-
en-wikipedia-org-4539	18	26	and	and	CC
en-wikipedia-org-4539	18	27	California	California	NNP
en-wikipedia-org-4539	18	28	;	;	:
en-wikipedia-org-4539	18	29	the	the	DT
en-wikipedia-org-4539	18	30	average	average	JJ
en-wikipedia-org-4539	18	31	SALT	SALT	NNP
en-wikipedia-org-4539	18	32	deduction	deduction	NN
en-wikipedia-org-4539	18	33	in	in	IN
en-wikipedia-org-4539	18	34	those	those	DT
en-wikipedia-org-4539	18	35	states	state	NNS
en-wikipedia-org-4539	18	36	was	be	VBD
en-wikipedia-org-4539	18	37	greater	great	JJR
en-wikipedia-org-4539	18	38	than	than	IN
en-wikipedia-org-4539	18	39	$	$	$
en-wikipedia-org-4539	18	40	17,000	17,000	CD
en-wikipedia-org-4539	18	41	in	in	IN
en-wikipedia-org-4539	18	42	2014	2014	CD
en-wikipedia-org-4539	18	43	.	.	.
en-wikipedia-org-4539	19	1	[	[	-LRB-
en-wikipedia-org-4539	19	2	3	3	LS
en-wikipedia-org-4539	19	3	]	]	-RRB-
en-wikipedia-org-4539	19	4	The	the	DT
en-wikipedia-org-4539	19	5	United	United	NNP
en-wikipedia-org-4539	19	6	States	States	NNP
en-wikipedia-org-4539	19	7	is	be	VBZ
en-wikipedia-org-4539	19	8	one	one	CD
en-wikipedia-org-4539	19	9	of	of	IN
en-wikipedia-org-4539	19	10	two	two	CD
en-wikipedia-org-4539	19	11	countries	country	NNS
en-wikipedia-org-4539	19	12	in	in	IN
en-wikipedia-org-4539	19	13	the	the	DT
en-wikipedia-org-4539	19	14	world	world	NN
en-wikipedia-org-4539	19	15	that	that	WDT
en-wikipedia-org-4539	19	16	taxes	tax	VBZ
en-wikipedia-org-4539	19	17	its	-PRON-	PRP$
en-wikipedia-org-4539	19	18	non	non	JJ
en-wikipedia-org-4539	19	19	-	-	JJ
en-wikipedia-org-4539	19	20	resident	resident	JJ
en-wikipedia-org-4539	19	21	citizens	citizen	NNS
en-wikipedia-org-4539	19	22	on	on	IN
en-wikipedia-org-4539	19	23	worldwide	worldwide	JJ
en-wikipedia-org-4539	19	24	income	income	NN
en-wikipedia-org-4539	19	25	,	,	,
en-wikipedia-org-4539	19	26	in	in	IN
en-wikipedia-org-4539	19	27	the	the	DT
en-wikipedia-org-4539	19	28	same	same	JJ
en-wikipedia-org-4539	19	29	manner	manner	NN
en-wikipedia-org-4539	19	30	and	and	CC
en-wikipedia-org-4539	19	31	rates	rate	NNS
en-wikipedia-org-4539	19	32	as	as	IN
en-wikipedia-org-4539	19	33	residents	resident	NNS
en-wikipedia-org-4539	19	34	;	;	:
en-wikipedia-org-4539	19	35	the	the	DT
en-wikipedia-org-4539	19	36	other	other	JJ
en-wikipedia-org-4539	19	37	is	be	VBZ
en-wikipedia-org-4539	19	38	Eritrea	Eritrea	NNP
en-wikipedia-org-4539	19	39	.	.	.
en-wikipedia-org-4539	20	1	The	the	DT
en-wikipedia-org-4539	20	2	U.S.	U.S.	NNP
en-wikipedia-org-4539	20	3	Supreme	Supreme	NNP
en-wikipedia-org-4539	20	4	Court	Court	NNP
en-wikipedia-org-4539	20	5	upheld	uphold	VBD
en-wikipedia-org-4539	20	6	the	the	DT
en-wikipedia-org-4539	20	7	constitutionality	constitutionality	NN
en-wikipedia-org-4539	20	8	of	of	IN
en-wikipedia-org-4539	20	9	imposition	imposition	NN
en-wikipedia-org-4539	20	10	of	of	IN
en-wikipedia-org-4539	20	11	such	such	PDT
en-wikipedia-org-4539	20	12	a	a	DT
en-wikipedia-org-4539	20	13	tax	tax	NN
en-wikipedia-org-4539	20	14	in	in	IN
en-wikipedia-org-4539	20	15	the	the	DT
en-wikipedia-org-4539	20	16	case	case	NN
en-wikipedia-org-4539	20	17	of	of	IN
en-wikipedia-org-4539	20	18	Cook	Cook	NNP
en-wikipedia-org-4539	20	19	v.	v.	IN
en-wikipedia-org-4539	21	1	Tait	tait	UH
en-wikipedia-org-4539	21	2	.	.	.
en-wikipedia-org-4539	22	1	[	[	-LRB-
en-wikipedia-org-4539	22	2	4	4	LS
en-wikipedia-org-4539	22	3	]	]	-RRB-
en-wikipedia-org-4539	22	4	Payroll	payroll	NN
en-wikipedia-org-4539	22	5	taxes	taxis	NNS
en-wikipedia-org-4539	22	6	are	be	VBP
en-wikipedia-org-4539	22	7	imposed	impose	VBN
en-wikipedia-org-4539	22	8	by	by	IN
en-wikipedia-org-4539	22	9	the	the	DT
en-wikipedia-org-4539	22	10	federal	federal	JJ
en-wikipedia-org-4539	22	11	and	and	CC
en-wikipedia-org-4539	22	12	all	all	DT
en-wikipedia-org-4539	22	13	state	state	NN
en-wikipedia-org-4539	22	14	governments	government	NNS
en-wikipedia-org-4539	22	15	.	.	.
en-wikipedia-org-4539	23	1	These	these	DT
en-wikipedia-org-4539	23	2	include	include	VBP
en-wikipedia-org-4539	23	3	Social	Social	NNP
en-wikipedia-org-4539	23	4	Security	Security	NNP
en-wikipedia-org-4539	23	5	and	and	CC
en-wikipedia-org-4539	23	6	Medicare	Medicare	NNP
en-wikipedia-org-4539	23	7	taxes	taxis	NNS
en-wikipedia-org-4539	23	8	imposed	impose	VBN
en-wikipedia-org-4539	23	9	on	on	IN
en-wikipedia-org-4539	23	10	both	both	DT
en-wikipedia-org-4539	23	11	employers	employer	NNS
en-wikipedia-org-4539	23	12	and	and	CC
en-wikipedia-org-4539	23	13	employees	employee	NNS
en-wikipedia-org-4539	23	14	,	,	,
en-wikipedia-org-4539	23	15	at	at	IN
en-wikipedia-org-4539	23	16	a	a	DT
en-wikipedia-org-4539	23	17	combined	combine	VBN
en-wikipedia-org-4539	23	18	rate	rate	NN
en-wikipedia-org-4539	23	19	of	of	IN
en-wikipedia-org-4539	23	20	15.3	15.3	CD
en-wikipedia-org-4539	23	21	%	%	NN
en-wikipedia-org-4539	23	22	(	(	-LRB-
en-wikipedia-org-4539	23	23	13.3	13.3	CD
en-wikipedia-org-4539	23	24	%	%	NN
en-wikipedia-org-4539	23	25	for	for	IN
en-wikipedia-org-4539	23	26	2011	2011	CD
en-wikipedia-org-4539	23	27	and	and	CC
en-wikipedia-org-4539	23	28	2012	2012	CD
en-wikipedia-org-4539	23	29	)	)	-RRB-
en-wikipedia-org-4539	23	30	.	.	.
en-wikipedia-org-4539	24	1	Social	Social	NNP
en-wikipedia-org-4539	24	2	Security	Security	NNP
en-wikipedia-org-4539	24	3	tax	tax	NN
en-wikipedia-org-4539	24	4	applies	apply	VBZ
en-wikipedia-org-4539	24	5	only	only	RB
en-wikipedia-org-4539	24	6	to	to	IN
en-wikipedia-org-4539	24	7	the	the	DT
en-wikipedia-org-4539	24	8	first	first	JJ
en-wikipedia-org-4539	24	9	$	$	$
en-wikipedia-org-4539	24	10	132,900	132,900	CD
en-wikipedia-org-4539	24	11	of	of	IN
en-wikipedia-org-4539	24	12	wages	wage	NNS
en-wikipedia-org-4539	24	13	in	in	IN
en-wikipedia-org-4539	24	14	2019	2019	CD
en-wikipedia-org-4539	24	15	.	.	.
en-wikipedia-org-4539	25	1	[	[	-LRB-
en-wikipedia-org-4539	25	2	5	5	CD
en-wikipedia-org-4539	25	3	]	]	-RRB-
en-wikipedia-org-4539	25	4	There	there	EX
en-wikipedia-org-4539	25	5	is	be	VBZ
en-wikipedia-org-4539	25	6	an	an	DT
en-wikipedia-org-4539	25	7	additional	additional	JJ
en-wikipedia-org-4539	25	8	Medicare	Medicare	NNP
en-wikipedia-org-4539	25	9	tax	tax	NN
en-wikipedia-org-4539	25	10	of	of	IN
en-wikipedia-org-4539	25	11	0.9	0.9	CD
en-wikipedia-org-4539	25	12	%	%	NN
en-wikipedia-org-4539	25	13	on	on	IN
en-wikipedia-org-4539	25	14	wages	wage	NNS
en-wikipedia-org-4539	25	15	above	above	IN
en-wikipedia-org-4539	25	16	$	$	$
en-wikipedia-org-4539	25	17	200,000	200,000	CD
en-wikipedia-org-4539	25	18	.	.	.
en-wikipedia-org-4539	26	1	Employers	employer	NNS
en-wikipedia-org-4539	26	2	must	must	MD
en-wikipedia-org-4539	26	3	withhold	withhold	VB
en-wikipedia-org-4539	26	4	income	income	NN
en-wikipedia-org-4539	26	5	taxes	taxis	NNS
en-wikipedia-org-4539	26	6	on	on	IN
en-wikipedia-org-4539	26	7	wages	wage	NNS
en-wikipedia-org-4539	26	8	.	.	.
en-wikipedia-org-4539	27	1	An	an	DT
en-wikipedia-org-4539	27	2	unemployment	unemployment	NN
en-wikipedia-org-4539	27	3	tax	tax	NN
en-wikipedia-org-4539	27	4	and	and	CC
en-wikipedia-org-4539	27	5	certain	certain	JJ
en-wikipedia-org-4539	27	6	other	other	JJ
en-wikipedia-org-4539	27	7	levies	levy	NNS
en-wikipedia-org-4539	27	8	apply	apply	VBP
en-wikipedia-org-4539	27	9	to	to	IN
en-wikipedia-org-4539	27	10	employers	employer	NNS
en-wikipedia-org-4539	27	11	.	.	.
en-wikipedia-org-4539	28	1	Payroll	payroll	NN
en-wikipedia-org-4539	28	2	taxes	taxis	NNS
en-wikipedia-org-4539	28	3	have	have	VBP
en-wikipedia-org-4539	28	4	dramatically	dramatically	RB
en-wikipedia-org-4539	28	5	increased	increase	VBN
en-wikipedia-org-4539	28	6	as	as	IN
en-wikipedia-org-4539	28	7	a	a	DT
en-wikipedia-org-4539	28	8	share	share	NN
en-wikipedia-org-4539	28	9	of	of	IN
en-wikipedia-org-4539	28	10	federal	federal	JJ
en-wikipedia-org-4539	28	11	revenue	revenue	NN
en-wikipedia-org-4539	28	12	since	since	IN
en-wikipedia-org-4539	28	13	the	the	DT
en-wikipedia-org-4539	28	14	1950s	1950	NNS
en-wikipedia-org-4539	28	15	,	,	,
en-wikipedia-org-4539	28	16	while	while	IN
en-wikipedia-org-4539	28	17	corporate	corporate	JJ
en-wikipedia-org-4539	28	18	income	income	NN
en-wikipedia-org-4539	28	19	taxes	taxis	NNS
en-wikipedia-org-4539	28	20	have	have	VBP
en-wikipedia-org-4539	28	21	fallen	fall	VBN
en-wikipedia-org-4539	28	22	as	as	IN
en-wikipedia-org-4539	28	23	a	a	DT
en-wikipedia-org-4539	28	24	share	share	NN
en-wikipedia-org-4539	28	25	of	of	IN
en-wikipedia-org-4539	28	26	revenue	revenue	NN
en-wikipedia-org-4539	28	27	.	.	.
en-wikipedia-org-4539	29	1	(	(	-LRB-
en-wikipedia-org-4539	29	2	Corporate	corporate	JJ
en-wikipedia-org-4539	29	3	profits	profit	NNS
en-wikipedia-org-4539	29	4	have	have	VBP
en-wikipedia-org-4539	29	5	not	not	RB
en-wikipedia-org-4539	29	6	fallen	fall	VBN
en-wikipedia-org-4539	29	7	as	as	IN
en-wikipedia-org-4539	29	8	a	a	DT
en-wikipedia-org-4539	29	9	share	share	NN
en-wikipedia-org-4539	29	10	of	of	IN
en-wikipedia-org-4539	29	11	GDP	GDP	NNP
en-wikipedia-org-4539	29	12	)	)	-RRB-
en-wikipedia-org-4539	29	13	.	.	.
en-wikipedia-org-4539	30	1	Property	property	NN
en-wikipedia-org-4539	30	2	taxes	taxis	NNS
en-wikipedia-org-4539	30	3	are	be	VBP
en-wikipedia-org-4539	30	4	imposed	impose	VBN
en-wikipedia-org-4539	30	5	by	by	IN
en-wikipedia-org-4539	30	6	most	most	JJS
en-wikipedia-org-4539	30	7	local	local	JJ
en-wikipedia-org-4539	30	8	governments	government	NNS
en-wikipedia-org-4539	30	9	and	and	CC
en-wikipedia-org-4539	30	10	many	many	JJ
en-wikipedia-org-4539	30	11	special	special	JJ
en-wikipedia-org-4539	30	12	purpose	purpose	NN
en-wikipedia-org-4539	30	13	authorities	authority	NNS
en-wikipedia-org-4539	30	14	based	base	VBN
en-wikipedia-org-4539	30	15	on	on	IN
en-wikipedia-org-4539	30	16	the	the	DT
en-wikipedia-org-4539	30	17	fair	fair	JJ
en-wikipedia-org-4539	30	18	market	market	NN
en-wikipedia-org-4539	30	19	value	value	NN
en-wikipedia-org-4539	30	20	of	of	IN
en-wikipedia-org-4539	30	21	property	property	NN
en-wikipedia-org-4539	30	22	.	.	.
en-wikipedia-org-4539	31	1	School	school	NN
en-wikipedia-org-4539	31	2	and	and	CC
en-wikipedia-org-4539	31	3	other	other	JJ
en-wikipedia-org-4539	31	4	authorities	authority	NNS
en-wikipedia-org-4539	31	5	are	be	VBP
en-wikipedia-org-4539	31	6	often	often	RB
en-wikipedia-org-4539	31	7	separately	separately	RB
en-wikipedia-org-4539	31	8	governed	govern	VBN
en-wikipedia-org-4539	31	9	,	,	,
en-wikipedia-org-4539	31	10	and	and	CC
en-wikipedia-org-4539	31	11	impose	impose	VB
en-wikipedia-org-4539	31	12	separate	separate	JJ
en-wikipedia-org-4539	31	13	taxes	taxis	NNS
en-wikipedia-org-4539	31	14	.	.	.
en-wikipedia-org-4539	32	1	Property	property	NN
en-wikipedia-org-4539	32	2	tax	tax	NN
en-wikipedia-org-4539	32	3	is	be	VBZ
en-wikipedia-org-4539	32	4	generally	generally	RB
en-wikipedia-org-4539	32	5	imposed	impose	VBN
en-wikipedia-org-4539	32	6	only	only	RB
en-wikipedia-org-4539	32	7	on	on	IN
en-wikipedia-org-4539	32	8	realty	realty	NN
en-wikipedia-org-4539	32	9	,	,	,
en-wikipedia-org-4539	32	10	though	though	IN
en-wikipedia-org-4539	32	11	some	some	DT
en-wikipedia-org-4539	32	12	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	32	13	tax	tax	VBP
en-wikipedia-org-4539	32	14	some	some	DT
en-wikipedia-org-4539	32	15	forms	form	NNS
en-wikipedia-org-4539	32	16	of	of	IN
en-wikipedia-org-4539	32	17	business	business	NN
en-wikipedia-org-4539	32	18	property	property	NN
en-wikipedia-org-4539	32	19	.	.	.
en-wikipedia-org-4539	33	1	Property	property	NN
en-wikipedia-org-4539	33	2	tax	tax	NN
en-wikipedia-org-4539	33	3	rules	rule	NNS
en-wikipedia-org-4539	33	4	and	and	CC
en-wikipedia-org-4539	33	5	rates	rate	NNS
en-wikipedia-org-4539	33	6	vary	vary	VBP
en-wikipedia-org-4539	33	7	widely	widely	RB
en-wikipedia-org-4539	33	8	with	with	IN
en-wikipedia-org-4539	33	9	annual	annual	JJ
en-wikipedia-org-4539	33	10	median	median	JJ
en-wikipedia-org-4539	33	11	rates	rate	NNS
en-wikipedia-org-4539	33	12	ranging	range	VBG
en-wikipedia-org-4539	33	13	from	from	IN
en-wikipedia-org-4539	33	14	0.2	0.2	CD
en-wikipedia-org-4539	33	15	%	%	NN
en-wikipedia-org-4539	33	16	to	to	IN
en-wikipedia-org-4539	33	17	1.9	1.9	CD
en-wikipedia-org-4539	33	18	%	%	NN
en-wikipedia-org-4539	33	19	of	of	IN
en-wikipedia-org-4539	33	20	a	a	DT
en-wikipedia-org-4539	33	21	property	property	NN
en-wikipedia-org-4539	33	22	's	's	POS
en-wikipedia-org-4539	33	23	value	value	NN
en-wikipedia-org-4539	33	24	depending	depend	VBG
en-wikipedia-org-4539	33	25	on	on	IN
en-wikipedia-org-4539	33	26	the	the	DT
en-wikipedia-org-4539	33	27	state	state	NN
en-wikipedia-org-4539	33	28	.	.	.
en-wikipedia-org-4539	34	1	[	[	-LRB-
en-wikipedia-org-4539	34	2	6	6	CD
en-wikipedia-org-4539	34	3	]	]	-RRB-
en-wikipedia-org-4539	34	4	Sales	sale	NNS
en-wikipedia-org-4539	34	5	taxes	taxis	NNS
en-wikipedia-org-4539	34	6	are	be	VBP
en-wikipedia-org-4539	34	7	imposed	impose	VBN
en-wikipedia-org-4539	34	8	by	by	IN
en-wikipedia-org-4539	34	9	most	most	JJS
en-wikipedia-org-4539	34	10	states	state	NNS
en-wikipedia-org-4539	34	11	and	and	CC
en-wikipedia-org-4539	34	12	some	some	DT
en-wikipedia-org-4539	34	13	localities	locality	NNS
en-wikipedia-org-4539	34	14	on	on	IN
en-wikipedia-org-4539	34	15	the	the	DT
en-wikipedia-org-4539	34	16	price	price	NN
en-wikipedia-org-4539	34	17	at	at	IN
en-wikipedia-org-4539	34	18	retail	retail	JJ
en-wikipedia-org-4539	34	19	sale	sale	NN
en-wikipedia-org-4539	34	20	of	of	IN
en-wikipedia-org-4539	34	21	many	many	JJ
en-wikipedia-org-4539	34	22	goods	good	NNS
en-wikipedia-org-4539	34	23	and	and	CC
en-wikipedia-org-4539	34	24	some	some	DT
en-wikipedia-org-4539	34	25	services	service	NNS
en-wikipedia-org-4539	34	26	.	.	.
en-wikipedia-org-4539	35	1	Sales	sale	NNS
en-wikipedia-org-4539	35	2	tax	tax	NN
en-wikipedia-org-4539	35	3	rates	rate	NNS
en-wikipedia-org-4539	35	4	vary	vary	VBP
en-wikipedia-org-4539	35	5	widely	widely	RB
en-wikipedia-org-4539	35	6	among	among	IN
en-wikipedia-org-4539	35	7	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	35	8	,	,	,
en-wikipedia-org-4539	35	9	from	from	IN
en-wikipedia-org-4539	35	10	0	0	CD
en-wikipedia-org-4539	35	11	%	%	NN
en-wikipedia-org-4539	35	12	to	to	TO
en-wikipedia-org-4539	35	13	16	16	CD
en-wikipedia-org-4539	35	14	%	%	NN
en-wikipedia-org-4539	35	15	,	,	,
en-wikipedia-org-4539	35	16	and	and	CC
en-wikipedia-org-4539	35	17	may	may	MD
en-wikipedia-org-4539	35	18	vary	vary	VB
en-wikipedia-org-4539	35	19	within	within	IN
en-wikipedia-org-4539	35	20	a	a	DT
en-wikipedia-org-4539	35	21	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	35	22	based	base	VBN
en-wikipedia-org-4539	35	23	on	on	IN
en-wikipedia-org-4539	35	24	the	the	DT
en-wikipedia-org-4539	35	25	particular	particular	JJ
en-wikipedia-org-4539	35	26	goods	good	NNS
en-wikipedia-org-4539	35	27	or	or	CC
en-wikipedia-org-4539	35	28	services	service	NNS
en-wikipedia-org-4539	35	29	taxed	tax	VBN
en-wikipedia-org-4539	35	30	.	.	.
en-wikipedia-org-4539	36	1	Sales	sale	NNS
en-wikipedia-org-4539	36	2	tax	tax	NN
en-wikipedia-org-4539	36	3	is	be	VBZ
en-wikipedia-org-4539	36	4	collected	collect	VBN
en-wikipedia-org-4539	36	5	by	by	IN
en-wikipedia-org-4539	36	6	the	the	DT
en-wikipedia-org-4539	36	7	seller	seller	NN
en-wikipedia-org-4539	36	8	at	at	IN
en-wikipedia-org-4539	36	9	the	the	DT
en-wikipedia-org-4539	36	10	time	time	NN
en-wikipedia-org-4539	36	11	of	of	IN
en-wikipedia-org-4539	36	12	sale	sale	NN
en-wikipedia-org-4539	36	13	,	,	,
en-wikipedia-org-4539	36	14	or	or	CC
en-wikipedia-org-4539	36	15	remitted	remit	VBN
en-wikipedia-org-4539	36	16	as	as	IN
en-wikipedia-org-4539	36	17	use	use	NN
en-wikipedia-org-4539	36	18	tax	tax	NN
en-wikipedia-org-4539	36	19	by	by	IN
en-wikipedia-org-4539	36	20	buyers	buyer	NNS
en-wikipedia-org-4539	36	21	of	of	IN
en-wikipedia-org-4539	36	22	taxable	taxable	JJ
en-wikipedia-org-4539	36	23	items	item	NNS
en-wikipedia-org-4539	36	24	who	who	WP
en-wikipedia-org-4539	36	25	did	do	VBD
en-wikipedia-org-4539	36	26	not	not	RB
en-wikipedia-org-4539	36	27	pay	pay	VB
en-wikipedia-org-4539	36	28	sales	sale	NNS
en-wikipedia-org-4539	36	29	tax	tax	NN
en-wikipedia-org-4539	36	30	.	.	.
en-wikipedia-org-4539	37	1	The	the	DT
en-wikipedia-org-4539	37	2	United	United	NNP
en-wikipedia-org-4539	37	3	States	States	NNP
en-wikipedia-org-4539	37	4	imposes	impose	VBZ
en-wikipedia-org-4539	37	5	tariffs	tariff	NNS
en-wikipedia-org-4539	37	6	or	or	CC
en-wikipedia-org-4539	37	7	customs	custom	NNS
en-wikipedia-org-4539	37	8	duties	duty	NNS
en-wikipedia-org-4539	37	9	on	on	IN
en-wikipedia-org-4539	37	10	the	the	DT
en-wikipedia-org-4539	37	11	import	import	NN
en-wikipedia-org-4539	37	12	of	of	IN
en-wikipedia-org-4539	37	13	many	many	JJ
en-wikipedia-org-4539	37	14	types	type	NNS
en-wikipedia-org-4539	37	15	of	of	IN
en-wikipedia-org-4539	37	16	goods	good	NNS
en-wikipedia-org-4539	37	17	from	from	IN
en-wikipedia-org-4539	37	18	many	many	JJ
en-wikipedia-org-4539	37	19	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	37	20	.	.	.
en-wikipedia-org-4539	38	1	These	these	DT
en-wikipedia-org-4539	38	2	tariffs	tariff	NNS
en-wikipedia-org-4539	38	3	or	or	CC
en-wikipedia-org-4539	38	4	duties	duty	NNS
en-wikipedia-org-4539	38	5	must	must	MD
en-wikipedia-org-4539	38	6	be	be	VB
en-wikipedia-org-4539	38	7	paid	pay	VBN
en-wikipedia-org-4539	38	8	before	before	IN
en-wikipedia-org-4539	38	9	the	the	DT
en-wikipedia-org-4539	38	10	goods	good	NNS
en-wikipedia-org-4539	38	11	can	can	MD
en-wikipedia-org-4539	38	12	be	be	VB
en-wikipedia-org-4539	38	13	legally	legally	RB
en-wikipedia-org-4539	38	14	imported	import	VBN
en-wikipedia-org-4539	38	15	.	.	.
en-wikipedia-org-4539	39	1	Rates	rate	NNS
en-wikipedia-org-4539	39	2	of	of	IN
en-wikipedia-org-4539	39	3	duty	duty	NN
en-wikipedia-org-4539	39	4	vary	vary	VBP
en-wikipedia-org-4539	39	5	from	from	IN
en-wikipedia-org-4539	39	6	0	0	CD
en-wikipedia-org-4539	39	7	%	%	NN
en-wikipedia-org-4539	39	8	to	to	IN
en-wikipedia-org-4539	39	9	more	more	JJR
en-wikipedia-org-4539	39	10	than	than	IN
en-wikipedia-org-4539	39	11	20	20	CD
en-wikipedia-org-4539	39	12	%	%	NN
en-wikipedia-org-4539	39	13	,	,	,
en-wikipedia-org-4539	39	14	based	base	VBN
en-wikipedia-org-4539	39	15	on	on	IN
en-wikipedia-org-4539	39	16	the	the	DT
en-wikipedia-org-4539	39	17	particular	particular	JJ
en-wikipedia-org-4539	39	18	goods	good	NNS
en-wikipedia-org-4539	39	19	and	and	CC
en-wikipedia-org-4539	39	20	country	country	NN
en-wikipedia-org-4539	39	21	of	of	IN
en-wikipedia-org-4539	39	22	origin	origin	NN
en-wikipedia-org-4539	39	23	.	.	.
en-wikipedia-org-4539	40	1	Estate	estate	NN
en-wikipedia-org-4539	40	2	and	and	CC
en-wikipedia-org-4539	40	3	gift	gift	NN
en-wikipedia-org-4539	40	4	taxes	taxis	NNS
en-wikipedia-org-4539	40	5	are	be	VBP
en-wikipedia-org-4539	40	6	imposed	impose	VBN
en-wikipedia-org-4539	40	7	by	by	IN
en-wikipedia-org-4539	40	8	the	the	DT
en-wikipedia-org-4539	40	9	federal	federal	JJ
en-wikipedia-org-4539	40	10	and	and	CC
en-wikipedia-org-4539	40	11	some	some	DT
en-wikipedia-org-4539	40	12	state	state	NN
en-wikipedia-org-4539	40	13	governments	government	NNS
en-wikipedia-org-4539	40	14	on	on	IN
en-wikipedia-org-4539	40	15	the	the	DT
en-wikipedia-org-4539	40	16	transfer	transfer	NN
en-wikipedia-org-4539	40	17	of	of	IN
en-wikipedia-org-4539	40	18	property	property	NN
en-wikipedia-org-4539	40	19	inheritance	inheritance	NN
en-wikipedia-org-4539	40	20	,	,	,
en-wikipedia-org-4539	40	21	by	by	IN
en-wikipedia-org-4539	40	22	will	will	NN
en-wikipedia-org-4539	40	23	,	,	,
en-wikipedia-org-4539	40	24	or	or	CC
en-wikipedia-org-4539	40	25	by	by	IN
en-wikipedia-org-4539	40	26	lifetime	lifetime	NN
en-wikipedia-org-4539	40	27	donation	donation	NN
en-wikipedia-org-4539	40	28	.	.	.
en-wikipedia-org-4539	41	1	Similar	similar	JJ
en-wikipedia-org-4539	41	2	to	to	IN
en-wikipedia-org-4539	41	3	federal	federal	JJ
en-wikipedia-org-4539	41	4	income	income	NN
en-wikipedia-org-4539	41	5	taxes	taxis	NNS
en-wikipedia-org-4539	41	6	,	,	,
en-wikipedia-org-4539	41	7	federal	federal	JJ
en-wikipedia-org-4539	41	8	estate	estate	NN
en-wikipedia-org-4539	41	9	and	and	CC
en-wikipedia-org-4539	41	10	gift	gift	NN
en-wikipedia-org-4539	41	11	taxes	taxis	NNS
en-wikipedia-org-4539	41	12	are	be	VBP
en-wikipedia-org-4539	41	13	imposed	impose	VBN
en-wikipedia-org-4539	41	14	on	on	IN
en-wikipedia-org-4539	41	15	worldwide	worldwide	JJ
en-wikipedia-org-4539	41	16	property	property	NN
en-wikipedia-org-4539	41	17	of	of	IN
en-wikipedia-org-4539	41	18	citizens	citizen	NNS
en-wikipedia-org-4539	41	19	and	and	CC
en-wikipedia-org-4539	41	20	residents	resident	NNS
en-wikipedia-org-4539	41	21	and	and	CC
en-wikipedia-org-4539	41	22	allow	allow	VB
en-wikipedia-org-4539	41	23	a	a	DT
en-wikipedia-org-4539	41	24	credit	credit	NN
en-wikipedia-org-4539	41	25	for	for	IN
en-wikipedia-org-4539	41	26	foreign	foreign	JJ
en-wikipedia-org-4539	41	27	taxes	taxis	NNS
en-wikipedia-org-4539	41	28	.	.	.
en-wikipedia-org-4539	42	1	Federal	federal	JJ
en-wikipedia-org-4539	42	2	taxes	taxis	NNS
en-wikipedia-org-4539	42	3	by	by	IN
en-wikipedia-org-4539	42	4	type	type	NN
en-wikipedia-org-4539	42	5	Contents	content	NNS
en-wikipedia-org-4539	42	6	1	1	CD
en-wikipedia-org-4539	42	7	Levels	level	NNS
en-wikipedia-org-4539	42	8	and	and	CC
en-wikipedia-org-4539	42	9	types	type	NNS
en-wikipedia-org-4539	42	10	of	of	IN
en-wikipedia-org-4539	42	11	taxation	taxation	NN
en-wikipedia-org-4539	42	12	2	2	CD
en-wikipedia-org-4539	42	13	Types	type	NNS
en-wikipedia-org-4539	42	14	of	of	IN
en-wikipedia-org-4539	42	15	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	42	16	3	3	CD
en-wikipedia-org-4539	42	17	Income	income	NN
en-wikipedia-org-4539	42	18	tax	tax	NN
en-wikipedia-org-4539	42	19	3.1	3.1	CD
en-wikipedia-org-4539	42	20	History	history	NN
en-wikipedia-org-4539	42	21	of	of	IN
en-wikipedia-org-4539	42	22	the	the	DT
en-wikipedia-org-4539	42	23	income	income	NN
en-wikipedia-org-4539	42	24	tax	tax	NN
en-wikipedia-org-4539	42	25	3.2	3.2	CD
en-wikipedia-org-4539	42	26	Basic	basic	JJ
en-wikipedia-org-4539	42	27	concepts	concept	NNS
en-wikipedia-org-4539	42	28	3.3	3.3	CD
en-wikipedia-org-4539	42	29	Filing	filing	NN
en-wikipedia-org-4539	42	30	status	status	NN
en-wikipedia-org-4539	42	31	3.4	3.4	CD
en-wikipedia-org-4539	42	32	Graduated	graduated	JJ
en-wikipedia-org-4539	42	33	tax	tax	NN
en-wikipedia-org-4539	42	34	rates	rate	NNS
en-wikipedia-org-4539	42	35	3.5	3.5	CD
en-wikipedia-org-4539	42	36	Income	income	NN
en-wikipedia-org-4539	42	37	3.6	3.6	CD
en-wikipedia-org-4539	42	38	Deductions	deduction	NNS
en-wikipedia-org-4539	42	39	and	and	CC
en-wikipedia-org-4539	42	40	exemptions	exemption	NNS
en-wikipedia-org-4539	42	41	3.7	3.7	CD
en-wikipedia-org-4539	42	42	Business	Business	NNP
en-wikipedia-org-4539	42	43	entities	entity	NNS
en-wikipedia-org-4539	42	44	3.8	3.8	CD
en-wikipedia-org-4539	42	45	Credits	Credits	NNPS
en-wikipedia-org-4539	42	46	3.9	3.9	CD
en-wikipedia-org-4539	42	47	Payment	Payment	NNP
en-wikipedia-org-4539	42	48	or	or	CC
en-wikipedia-org-4539	42	49	withholding	withholding	NN
en-wikipedia-org-4539	42	50	of	of	IN
en-wikipedia-org-4539	42	51	taxes	taxis	NNS
en-wikipedia-org-4539	42	52	3.10	3.10	CD
en-wikipedia-org-4539	42	53	State	state	NN
en-wikipedia-org-4539	42	54	variations	variation	NNS
en-wikipedia-org-4539	42	55	3.11	3.11	CD
en-wikipedia-org-4539	42	56	Non	Non	NNS
en-wikipedia-org-4539	42	57	-	-	JJ
en-wikipedia-org-4539	42	58	residents	resident	VBZ
en-wikipedia-org-4539	42	59	3.12	3.12	CD
en-wikipedia-org-4539	42	60	Alternative	alternative	JJ
en-wikipedia-org-4539	42	61	tax	tax	NN
en-wikipedia-org-4539	42	62	bases	basis	NNS
en-wikipedia-org-4539	42	63	(	(	-LRB-
en-wikipedia-org-4539	42	64	AMT	AMT	NNP
en-wikipedia-org-4539	42	65	,	,	,
en-wikipedia-org-4539	42	66	states	state	NNS
en-wikipedia-org-4539	42	67	)	)	-RRB-
en-wikipedia-org-4539	42	68	3.13	3.13	CD
en-wikipedia-org-4539	42	69	Differences	difference	NNS
en-wikipedia-org-4539	42	70	between	between	IN
en-wikipedia-org-4539	42	71	book	book	NN
en-wikipedia-org-4539	42	72	and	and	CC
en-wikipedia-org-4539	42	73	taxable	taxable	JJ
en-wikipedia-org-4539	42	74	income	income	NN
en-wikipedia-org-4539	42	75	for	for	IN
en-wikipedia-org-4539	42	76	businesses	business	NNS
en-wikipedia-org-4539	42	77	3.14	3.14	CD
en-wikipedia-org-4539	42	78	Reporting	report	VBG
en-wikipedia-org-4539	42	79	under	under	IN
en-wikipedia-org-4539	42	80	self	self	NN
en-wikipedia-org-4539	42	81	-	-	HYPH
en-wikipedia-org-4539	42	82	assessment	assessment	NN
en-wikipedia-org-4539	42	83	system	system	NN
en-wikipedia-org-4539	42	84	4	4	CD
en-wikipedia-org-4539	42	85	Capital	capital	NN
en-wikipedia-org-4539	42	86	gains	gain	NNS
en-wikipedia-org-4539	42	87	tax	tax	NN
en-wikipedia-org-4539	42	88	5	5	CD
en-wikipedia-org-4539	42	89	Payroll	Payroll	NNP
en-wikipedia-org-4539	42	90	taxes	tax	VBZ
en-wikipedia-org-4539	42	91	5.1	5.1	CD
en-wikipedia-org-4539	42	92	Income	income	NN
en-wikipedia-org-4539	42	93	tax	tax	NN
en-wikipedia-org-4539	42	94	withholding	withholding	NN
en-wikipedia-org-4539	42	95	5.2	5.2	CD
en-wikipedia-org-4539	42	96	Social	Social	NNP
en-wikipedia-org-4539	42	97	Security	Security	NNP
en-wikipedia-org-4539	42	98	and	and	CC
en-wikipedia-org-4539	42	99	Medicare	Medicare	NNP
en-wikipedia-org-4539	42	100	taxes	tax	VBZ
en-wikipedia-org-4539	42	101	5.3	5.3	CD
en-wikipedia-org-4539	42	102	Unemployment	unemployment	NN
en-wikipedia-org-4539	42	103	taxes	tax	VBZ
en-wikipedia-org-4539	42	104	5.4	5.4	CD
en-wikipedia-org-4539	42	105	Reporting	reporting	NN
en-wikipedia-org-4539	42	106	and	and	CC
en-wikipedia-org-4539	42	107	payment	payment	NN
en-wikipedia-org-4539	42	108	5.5	5.5	CD
en-wikipedia-org-4539	42	109	Penalties	penalty	NNS
en-wikipedia-org-4539	42	110	6	6	CD
en-wikipedia-org-4539	42	111	Sales	sale	NNS
en-wikipedia-org-4539	42	112	and	and	CC
en-wikipedia-org-4539	42	113	excise	excise	VB
en-wikipedia-org-4539	42	114	taxes	taxis	NNS
en-wikipedia-org-4539	42	115	6.1	6.1	CD
en-wikipedia-org-4539	42	116	Sales	sale	NNS
en-wikipedia-org-4539	42	117	and	and	CC
en-wikipedia-org-4539	42	118	use	use	VB
en-wikipedia-org-4539	42	119	tax	tax	NN
en-wikipedia-org-4539	42	120	6.2	6.2	CD
en-wikipedia-org-4539	42	121	Excise	Excise	NNP
en-wikipedia-org-4539	42	122	taxes	taxis	NNS
en-wikipedia-org-4539	42	123	7	7	CD
en-wikipedia-org-4539	42	124	Property	property	NN
en-wikipedia-org-4539	42	125	taxes	taxis	NNS
en-wikipedia-org-4539	42	126	7.1	7.1	CD
en-wikipedia-org-4539	42	127	Types	type	NNS
en-wikipedia-org-4539	42	128	of	of	IN
en-wikipedia-org-4539	42	129	property	property	NN
en-wikipedia-org-4539	42	130	taxed	tax	VBD
en-wikipedia-org-4539	42	131	7.2	7.2	CD
en-wikipedia-org-4539	42	132	Assessment	Assessment	NNP
en-wikipedia-org-4539	42	133	and	and	CC
en-wikipedia-org-4539	42	134	collection	collection	NN
en-wikipedia-org-4539	42	135	8	8	CD
en-wikipedia-org-4539	42	136	Customs	Customs	NNP
en-wikipedia-org-4539	42	137	duties	duty	NNS
en-wikipedia-org-4539	42	138	8.1	8.1	CD
en-wikipedia-org-4539	42	139	Import	Import	NNP
en-wikipedia-org-4539	42	140	of	of	IN
en-wikipedia-org-4539	42	141	goods	good	NNS
en-wikipedia-org-4539	42	142	8.2	8.2	CD
en-wikipedia-org-4539	42	143	Origin	Origin	NNP
en-wikipedia-org-4539	42	144	8.3	8.3	CD
en-wikipedia-org-4539	42	145	Classification	classification	NN
en-wikipedia-org-4539	42	146	8.4	8.4	CD
en-wikipedia-org-4539	42	147	Duty	duty	NN
en-wikipedia-org-4539	42	148	rate	rate	NN
en-wikipedia-org-4539	42	149	8.5	8.5	CD
en-wikipedia-org-4539	42	150	Procedures	procedure	NNS
en-wikipedia-org-4539	42	151	8.6	8.6	CD
en-wikipedia-org-4539	42	152	Penalties	penalty	NNS
en-wikipedia-org-4539	42	153	8.7	8.7	CD
en-wikipedia-org-4539	42	154	Foreign	Foreign	NNP
en-wikipedia-org-4539	42	155	-	-	HYPH
en-wikipedia-org-4539	42	156	Trade	Trade	NNP
en-wikipedia-org-4539	42	157	Zones	Zones	NNPS
en-wikipedia-org-4539	42	158	9	9	CD
en-wikipedia-org-4539	42	159	Estate	Estate	NNP
en-wikipedia-org-4539	42	160	and	and	CC
en-wikipedia-org-4539	42	161	gift	gift	NN
en-wikipedia-org-4539	42	162	taxes	taxis	NNS
en-wikipedia-org-4539	42	163	10	10	CD
en-wikipedia-org-4539	42	164	Licenses	Licenses	NNPS
en-wikipedia-org-4539	42	165	and	and	CC
en-wikipedia-org-4539	42	166	occupational	occupational	JJ
en-wikipedia-org-4539	42	167	taxes	taxis	NNS
en-wikipedia-org-4539	42	168	10.1	10.1	CD
en-wikipedia-org-4539	42	169	User	User	NNP
en-wikipedia-org-4539	42	170	fees	fee	NNS
en-wikipedia-org-4539	42	171	11	11	CD
en-wikipedia-org-4539	42	172	Tax	tax	NN
en-wikipedia-org-4539	42	173	administration	administration	NN
en-wikipedia-org-4539	42	174	11.1	11.1	CD
en-wikipedia-org-4539	42	175	Federal	Federal	NNP
en-wikipedia-org-4539	42	176	11.1.1	11.1.1	NNP
en-wikipedia-org-4539	42	177	Internal	Internal	NNP
en-wikipedia-org-4539	42	178	Revenue	Revenue	NNP
en-wikipedia-org-4539	42	179	Service	Service	NNP
en-wikipedia-org-4539	42	180	11.1.1.1	11.1.1.1	NNP
en-wikipedia-org-4539	42	181	Examination	Examination	NNP
en-wikipedia-org-4539	42	182	11.1.1.2	11.1.1.2	NN
en-wikipedia-org-4539	42	183	Published	published	JJ
en-wikipedia-org-4539	42	184	and	and	CC
en-wikipedia-org-4539	42	185	private	private	JJ
en-wikipedia-org-4539	42	186	rulings	ruling	NNS
en-wikipedia-org-4539	42	187	11.1.2	11.1.2	NNP
en-wikipedia-org-4539	42	188	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	42	189	and	and	CC
en-wikipedia-org-4539	42	190	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	42	191	Tax	Tax	NNP
en-wikipedia-org-4539	42	192	and	and	CC
en-wikipedia-org-4539	42	193	Trade	Trade	NNP
en-wikipedia-org-4539	42	194	Bureau	Bureau	NNP
en-wikipedia-org-4539	42	195	11.1.3	11.1.3	NNP
en-wikipedia-org-4539	42	196	Customs	Customs	NNP
en-wikipedia-org-4539	42	197	and	and	CC
en-wikipedia-org-4539	42	198	Border	Border	NNP
en-wikipedia-org-4539	42	199	Protection	Protection	NNP
en-wikipedia-org-4539	42	200	11.2	11.2	CD
en-wikipedia-org-4539	42	201	State	State	NNP
en-wikipedia-org-4539	42	202	administrations	administration	VBZ
en-wikipedia-org-4539	42	203	11.3	11.3	CD
en-wikipedia-org-4539	42	204	Local	local	JJ
en-wikipedia-org-4539	42	205	administrations	administration	NNS
en-wikipedia-org-4539	42	206	12	12	CD
en-wikipedia-org-4539	42	207	Legal	legal	JJ
en-wikipedia-org-4539	42	208	basis	basis	NN
en-wikipedia-org-4539	42	209	13	13	CD
en-wikipedia-org-4539	42	210	Policy	policy	NN
en-wikipedia-org-4539	42	211	issues	issue	NNS
en-wikipedia-org-4539	42	212	13.1	13.1	CD
en-wikipedia-org-4539	42	213	Tax	tax	NN
en-wikipedia-org-4539	42	214	evasion	evasion	NN
en-wikipedia-org-4539	42	215	14	14	CD
en-wikipedia-org-4539	42	216	Economics	Economics	NNP
en-wikipedia-org-4539	42	217	15	15	CD
en-wikipedia-org-4539	42	218	History	history	NN
en-wikipedia-org-4539	42	219	16	16	CD
en-wikipedia-org-4539	42	220	See	see	VBP
en-wikipedia-org-4539	42	221	also	also	RB
en-wikipedia-org-4539	42	222	17	17	CD
en-wikipedia-org-4539	42	223	References	reference	NNS
en-wikipedia-org-4539	42	224	18	18	CD
en-wikipedia-org-4539	42	225	Further	further	JJ
en-wikipedia-org-4539	42	226	reading	read	VBG
en-wikipedia-org-4539	42	227	19	19	CD
en-wikipedia-org-4539	42	228	External	external	JJ
en-wikipedia-org-4539	42	229	links	link	NNS
en-wikipedia-org-4539	42	230	Levels	level	NNS
en-wikipedia-org-4539	42	231	and	and	CC
en-wikipedia-org-4539	42	232	types	type	NNS
en-wikipedia-org-4539	42	233	of	of	IN
en-wikipedia-org-4539	42	234	taxation[edit	taxation[edit	CD
en-wikipedia-org-4539	42	235	]	]	-RRB-
en-wikipedia-org-4539	42	236	U.S.	U.S.	NNP
en-wikipedia-org-4539	42	237	federal	federal	JJ
en-wikipedia-org-4539	42	238	tax	tax	NN
en-wikipedia-org-4539	42	239	receipts	receipt	NNS
en-wikipedia-org-4539	42	240	for	for	IN
en-wikipedia-org-4539	42	241	2014	2014	CD
en-wikipedia-org-4539	42	242	The	the	DT
en-wikipedia-org-4539	42	243	U.S.	U.S.	NNP
en-wikipedia-org-4539	42	244	has	have	VBZ
en-wikipedia-org-4539	42	245	an	an	DT
en-wikipedia-org-4539	42	246	assortment	assortment	NN
en-wikipedia-org-4539	42	247	of	of	IN
en-wikipedia-org-4539	42	248	federal	federal	JJ
en-wikipedia-org-4539	42	249	,	,	,
en-wikipedia-org-4539	42	250	state	state	NN
en-wikipedia-org-4539	42	251	,	,	,
en-wikipedia-org-4539	42	252	local	local	JJ
en-wikipedia-org-4539	42	253	,	,	,
en-wikipedia-org-4539	42	254	and	and	CC
en-wikipedia-org-4539	42	255	special	special	JJ
en-wikipedia-org-4539	42	256	-	-	HYPH
en-wikipedia-org-4539	42	257	purpose	purpose	NN
en-wikipedia-org-4539	42	258	governmental	governmental	JJ
en-wikipedia-org-4539	42	259	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	42	260	.	.	.
en-wikipedia-org-4539	43	1	Each	each	DT
en-wikipedia-org-4539	43	2	imposes	impose	VBZ
en-wikipedia-org-4539	43	3	taxes	taxis	NNS
en-wikipedia-org-4539	43	4	to	to	TO
en-wikipedia-org-4539	43	5	fully	fully	RB
en-wikipedia-org-4539	43	6	or	or	CC
en-wikipedia-org-4539	43	7	partly	partly	RB
en-wikipedia-org-4539	43	8	fund	fund	VB
en-wikipedia-org-4539	43	9	its	-PRON-	PRP$
en-wikipedia-org-4539	43	10	operations	operation	NNS
en-wikipedia-org-4539	43	11	.	.	.
en-wikipedia-org-4539	44	1	These	these	DT
en-wikipedia-org-4539	44	2	taxes	taxis	NNS
en-wikipedia-org-4539	44	3	may	may	MD
en-wikipedia-org-4539	44	4	be	be	VB
en-wikipedia-org-4539	44	5	imposed	impose	VBN
en-wikipedia-org-4539	44	6	on	on	IN
en-wikipedia-org-4539	44	7	the	the	DT
en-wikipedia-org-4539	44	8	same	same	JJ
en-wikipedia-org-4539	44	9	income	income	NN
en-wikipedia-org-4539	44	10	,	,	,
en-wikipedia-org-4539	44	11	property	property	NN
en-wikipedia-org-4539	44	12	or	or	CC
en-wikipedia-org-4539	44	13	activity	activity	NN
en-wikipedia-org-4539	44	14	,	,	,
en-wikipedia-org-4539	44	15	often	often	RB
en-wikipedia-org-4539	44	16	without	without	IN
en-wikipedia-org-4539	44	17	offset	offset	NN
en-wikipedia-org-4539	44	18	of	of	IN
en-wikipedia-org-4539	44	19	one	one	CD
en-wikipedia-org-4539	44	20	tax	tax	NN
en-wikipedia-org-4539	44	21	against	against	IN
en-wikipedia-org-4539	44	22	another	another	DT
en-wikipedia-org-4539	44	23	.	.	.
en-wikipedia-org-4539	45	1	The	the	DT
en-wikipedia-org-4539	45	2	types	type	NNS
en-wikipedia-org-4539	45	3	of	of	IN
en-wikipedia-org-4539	45	4	tax	tax	NN
en-wikipedia-org-4539	45	5	imposed	impose	VBN
en-wikipedia-org-4539	45	6	at	at	IN
en-wikipedia-org-4539	45	7	each	each	DT
en-wikipedia-org-4539	45	8	level	level	NN
en-wikipedia-org-4539	45	9	of	of	IN
en-wikipedia-org-4539	45	10	government	government	NN
en-wikipedia-org-4539	45	11	vary	vary	VBP
en-wikipedia-org-4539	45	12	,	,	,
en-wikipedia-org-4539	45	13	in	in	IN
en-wikipedia-org-4539	45	14	part	part	NN
en-wikipedia-org-4539	45	15	due	due	JJ
en-wikipedia-org-4539	45	16	to	to	IN
en-wikipedia-org-4539	45	17	constitutional	constitutional	JJ
en-wikipedia-org-4539	45	18	restrictions	restriction	NNS
en-wikipedia-org-4539	45	19	.	.	.
en-wikipedia-org-4539	46	1	Income	income	NN
en-wikipedia-org-4539	46	2	taxes	taxis	NNS
en-wikipedia-org-4539	46	3	are	be	VBP
en-wikipedia-org-4539	46	4	imposed	impose	VBN
en-wikipedia-org-4539	46	5	at	at	IN
en-wikipedia-org-4539	46	6	the	the	DT
en-wikipedia-org-4539	46	7	federal	federal	JJ
en-wikipedia-org-4539	46	8	and	and	CC
en-wikipedia-org-4539	46	9	most	most	JJS
en-wikipedia-org-4539	46	10	state	state	NN
en-wikipedia-org-4539	46	11	levels	level	NNS
en-wikipedia-org-4539	46	12	.	.	.
en-wikipedia-org-4539	47	1	Taxes	taxis	NNS
en-wikipedia-org-4539	47	2	on	on	IN
en-wikipedia-org-4539	47	3	property	property	NN
en-wikipedia-org-4539	47	4	are	be	VBP
en-wikipedia-org-4539	47	5	typically	typically	RB
en-wikipedia-org-4539	47	6	imposed	impose	VBN
en-wikipedia-org-4539	47	7	only	only	RB
en-wikipedia-org-4539	47	8	at	at	IN
en-wikipedia-org-4539	47	9	the	the	DT
en-wikipedia-org-4539	47	10	local	local	JJ
en-wikipedia-org-4539	47	11	level	level	NN
en-wikipedia-org-4539	47	12	,	,	,
en-wikipedia-org-4539	47	13	although	although	IN
en-wikipedia-org-4539	47	14	there	there	EX
en-wikipedia-org-4539	47	15	may	may	MD
en-wikipedia-org-4539	47	16	be	be	VB
en-wikipedia-org-4539	47	17	multiple	multiple	JJ
en-wikipedia-org-4539	47	18	local	local	JJ
en-wikipedia-org-4539	47	19	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	47	20	that	that	WDT
en-wikipedia-org-4539	47	21	tax	tax	VBP
en-wikipedia-org-4539	47	22	the	the	DT
en-wikipedia-org-4539	47	23	same	same	JJ
en-wikipedia-org-4539	47	24	property	property	NN
en-wikipedia-org-4539	47	25	.	.	.
en-wikipedia-org-4539	48	1	Other	other	JJ
en-wikipedia-org-4539	48	2	excise	excise	NN
en-wikipedia-org-4539	48	3	taxes	taxis	NNS
en-wikipedia-org-4539	48	4	are	be	VBP
en-wikipedia-org-4539	48	5	imposed	impose	VBN
en-wikipedia-org-4539	48	6	by	by	IN
en-wikipedia-org-4539	48	7	the	the	DT
en-wikipedia-org-4539	48	8	federal	federal	JJ
en-wikipedia-org-4539	48	9	and	and	CC
en-wikipedia-org-4539	48	10	some	some	DT
en-wikipedia-org-4539	48	11	state	state	NN
en-wikipedia-org-4539	48	12	governments	government	NNS
en-wikipedia-org-4539	48	13	.	.	.
en-wikipedia-org-4539	49	1	Sales	sale	NNS
en-wikipedia-org-4539	49	2	taxes	taxis	NNS
en-wikipedia-org-4539	49	3	are	be	VBP
en-wikipedia-org-4539	49	4	imposed	impose	VBN
en-wikipedia-org-4539	49	5	by	by	IN
en-wikipedia-org-4539	49	6	most	most	JJS
en-wikipedia-org-4539	49	7	states	state	NNS
en-wikipedia-org-4539	49	8	and	and	CC
en-wikipedia-org-4539	49	9	many	many	JJ
en-wikipedia-org-4539	49	10	local	local	JJ
en-wikipedia-org-4539	49	11	governments	government	NNS
en-wikipedia-org-4539	49	12	.	.	.
en-wikipedia-org-4539	50	1	Customs	Customs	NNP
en-wikipedia-org-4539	50	2	duties	duty	NNS
en-wikipedia-org-4539	50	3	or	or	CC
en-wikipedia-org-4539	50	4	tariffs	tariff	NNS
en-wikipedia-org-4539	50	5	are	be	VBP
en-wikipedia-org-4539	50	6	only	only	RB
en-wikipedia-org-4539	50	7	imposed	impose	VBN
en-wikipedia-org-4539	50	8	by	by	IN
en-wikipedia-org-4539	50	9	the	the	DT
en-wikipedia-org-4539	50	10	federal	federal	JJ
en-wikipedia-org-4539	50	11	government	government	NN
en-wikipedia-org-4539	50	12	.	.	.
en-wikipedia-org-4539	51	1	A	a	DT
en-wikipedia-org-4539	51	2	wide	wide	JJ
en-wikipedia-org-4539	51	3	variety	variety	NN
en-wikipedia-org-4539	51	4	of	of	IN
en-wikipedia-org-4539	51	5	user	user	NN
en-wikipedia-org-4539	51	6	fees	fee	NNS
en-wikipedia-org-4539	51	7	or	or	CC
en-wikipedia-org-4539	51	8	license	license	NN
en-wikipedia-org-4539	51	9	fees	fee	NNS
en-wikipedia-org-4539	51	10	are	be	VBP
en-wikipedia-org-4539	51	11	also	also	RB
en-wikipedia-org-4539	51	12	imposed	impose	VBN
en-wikipedia-org-4539	51	13	.	.	.
en-wikipedia-org-4539	52	1	Types	type	NNS
en-wikipedia-org-4539	52	2	of	of	IN
en-wikipedia-org-4539	52	3	taxpayers[edit	taxpayers[edit	CD
en-wikipedia-org-4539	52	4	]	]	-RRB-
en-wikipedia-org-4539	52	5	Taxes	taxis	NNS
en-wikipedia-org-4539	52	6	may	may	MD
en-wikipedia-org-4539	52	7	be	be	VB
en-wikipedia-org-4539	52	8	imposed	impose	VBN
en-wikipedia-org-4539	52	9	on	on	IN
en-wikipedia-org-4539	52	10	individuals	individual	NNS
en-wikipedia-org-4539	52	11	(	(	-LRB-
en-wikipedia-org-4539	52	12	natural	natural	JJ
en-wikipedia-org-4539	52	13	persons	person	NNS
en-wikipedia-org-4539	52	14	)	)	-RRB-
en-wikipedia-org-4539	52	15	,	,	,
en-wikipedia-org-4539	52	16	business	business	NN
en-wikipedia-org-4539	52	17	entities	entity	NNS
en-wikipedia-org-4539	52	18	,	,	,
en-wikipedia-org-4539	52	19	estates	estate	NNS
en-wikipedia-org-4539	52	20	,	,	,
en-wikipedia-org-4539	52	21	trusts	trust	NNS
en-wikipedia-org-4539	52	22	,	,	,
en-wikipedia-org-4539	52	23	or	or	CC
en-wikipedia-org-4539	52	24	other	other	JJ
en-wikipedia-org-4539	52	25	forms	form	NNS
en-wikipedia-org-4539	52	26	of	of	IN
en-wikipedia-org-4539	52	27	organization	organization	NN
en-wikipedia-org-4539	52	28	.	.	.
en-wikipedia-org-4539	53	1	Taxes	taxis	NNS
en-wikipedia-org-4539	53	2	may	may	MD
en-wikipedia-org-4539	53	3	be	be	VB
en-wikipedia-org-4539	53	4	based	base	VBN
en-wikipedia-org-4539	53	5	on	on	IN
en-wikipedia-org-4539	53	6	property	property	NN
en-wikipedia-org-4539	53	7	,	,	,
en-wikipedia-org-4539	53	8	income	income	NN
en-wikipedia-org-4539	53	9	,	,	,
en-wikipedia-org-4539	53	10	transactions	transaction	NNS
en-wikipedia-org-4539	53	11	,	,	,
en-wikipedia-org-4539	53	12	transfers	transfer	NNS
en-wikipedia-org-4539	53	13	,	,	,
en-wikipedia-org-4539	53	14	importations	importation	NNS
en-wikipedia-org-4539	53	15	of	of	IN
en-wikipedia-org-4539	53	16	goods	good	NNS
en-wikipedia-org-4539	53	17	,	,	,
en-wikipedia-org-4539	53	18	business	business	NN
en-wikipedia-org-4539	53	19	activities	activity	NNS
en-wikipedia-org-4539	53	20	,	,	,
en-wikipedia-org-4539	53	21	or	or	CC
en-wikipedia-org-4539	53	22	a	a	DT
en-wikipedia-org-4539	53	23	variety	variety	NN
en-wikipedia-org-4539	53	24	of	of	IN
en-wikipedia-org-4539	53	25	factors	factor	NNS
en-wikipedia-org-4539	53	26	,	,	,
en-wikipedia-org-4539	53	27	and	and	CC
en-wikipedia-org-4539	53	28	are	be	VBP
en-wikipedia-org-4539	53	29	generally	generally	RB
en-wikipedia-org-4539	53	30	imposed	impose	VBN
en-wikipedia-org-4539	53	31	on	on	IN
en-wikipedia-org-4539	53	32	the	the	DT
en-wikipedia-org-4539	53	33	type	type	NN
en-wikipedia-org-4539	53	34	of	of	IN
en-wikipedia-org-4539	53	35	taxpayer	taxpayer	NN
en-wikipedia-org-4539	53	36	for	for	IN
en-wikipedia-org-4539	53	37	whom	whom	WP
en-wikipedia-org-4539	53	38	such	such	JJ
en-wikipedia-org-4539	53	39	tax	tax	NN
en-wikipedia-org-4539	53	40	base	base	NN
en-wikipedia-org-4539	53	41	is	be	VBZ
en-wikipedia-org-4539	53	42	relevant	relevant	JJ
en-wikipedia-org-4539	53	43	.	.	.
en-wikipedia-org-4539	54	1	Thus	thus	RB
en-wikipedia-org-4539	54	2	,	,	,
en-wikipedia-org-4539	54	3	property	property	NN
en-wikipedia-org-4539	54	4	taxes	taxis	NNS
en-wikipedia-org-4539	54	5	tend	tend	VBP
en-wikipedia-org-4539	54	6	to	to	TO
en-wikipedia-org-4539	54	7	be	be	VB
en-wikipedia-org-4539	54	8	imposed	impose	VBN
en-wikipedia-org-4539	54	9	on	on	IN
en-wikipedia-org-4539	54	10	property	property	NN
en-wikipedia-org-4539	54	11	owners	owner	NNS
en-wikipedia-org-4539	54	12	.	.	.
en-wikipedia-org-4539	55	1	In	in	IN
en-wikipedia-org-4539	55	2	addition	addition	NN
en-wikipedia-org-4539	55	3	,	,	,
en-wikipedia-org-4539	55	4	certain	certain	JJ
en-wikipedia-org-4539	55	5	taxes	taxis	NNS
en-wikipedia-org-4539	55	6	,	,	,
en-wikipedia-org-4539	55	7	particularly	particularly	RB
en-wikipedia-org-4539	55	8	income	income	NN
en-wikipedia-org-4539	55	9	taxes	taxis	NNS
en-wikipedia-org-4539	55	10	,	,	,
en-wikipedia-org-4539	55	11	may	may	MD
en-wikipedia-org-4539	55	12	be	be	VB
en-wikipedia-org-4539	55	13	imposed	impose	VBN
en-wikipedia-org-4539	55	14	on	on	IN
en-wikipedia-org-4539	55	15	the	the	DT
en-wikipedia-org-4539	55	16	members	member	NNS
en-wikipedia-org-4539	55	17	of	of	IN
en-wikipedia-org-4539	55	18	organizations	organization	NNS
en-wikipedia-org-4539	55	19	for	for	IN
en-wikipedia-org-4539	55	20	the	the	DT
en-wikipedia-org-4539	55	21	organization	organization	NN
en-wikipedia-org-4539	55	22	's	's	POS
en-wikipedia-org-4539	55	23	activities	activity	NNS
en-wikipedia-org-4539	55	24	.	.	.
en-wikipedia-org-4539	56	1	Therefore	therefore	RB
en-wikipedia-org-4539	56	2	,	,	,
en-wikipedia-org-4539	56	3	partners	partner	NNS
en-wikipedia-org-4539	56	4	are	be	VBP
en-wikipedia-org-4539	56	5	taxed	tax	VBN
en-wikipedia-org-4539	56	6	on	on	IN
en-wikipedia-org-4539	56	7	the	the	DT
en-wikipedia-org-4539	56	8	income	income	NN
en-wikipedia-org-4539	56	9	of	of	IN
en-wikipedia-org-4539	56	10	their	-PRON-	PRP$
en-wikipedia-org-4539	56	11	partnership	partnership	NN
en-wikipedia-org-4539	56	12	.	.	.
en-wikipedia-org-4539	57	1	With	with	IN
en-wikipedia-org-4539	57	2	a	a	DT
en-wikipedia-org-4539	57	3	few	few	JJ
en-wikipedia-org-4539	57	4	exceptions	exception	NNS
en-wikipedia-org-4539	57	5	,	,	,
en-wikipedia-org-4539	57	6	one	one	CD
en-wikipedia-org-4539	57	7	level	level	NN
en-wikipedia-org-4539	57	8	of	of	IN
en-wikipedia-org-4539	57	9	government	government	NN
en-wikipedia-org-4539	57	10	does	do	VBZ
en-wikipedia-org-4539	57	11	not	not	RB
en-wikipedia-org-4539	57	12	impose	impose	VB
en-wikipedia-org-4539	57	13	tax	tax	NN
en-wikipedia-org-4539	57	14	on	on	IN
en-wikipedia-org-4539	57	15	another	another	DT
en-wikipedia-org-4539	57	16	level	level	NN
en-wikipedia-org-4539	57	17	of	of	IN
en-wikipedia-org-4539	57	18	government	government	NN
en-wikipedia-org-4539	57	19	or	or	CC
en-wikipedia-org-4539	57	20	its	-PRON-	PRP$
en-wikipedia-org-4539	57	21	instrumentalities	instrumentality	NNS
en-wikipedia-org-4539	57	22	.	.	.
en-wikipedia-org-4539	58	1	Income	income	NN
en-wikipedia-org-4539	58	2	tax[edit	tax[edit	PRP
en-wikipedia-org-4539	58	3	]	]	-RRB-
en-wikipedia-org-4539	58	4	Main	main	JJ
en-wikipedia-org-4539	58	5	article	article	NN
en-wikipedia-org-4539	58	6	:	:	:
en-wikipedia-org-4539	58	7	Income	income	NN
en-wikipedia-org-4539	58	8	tax	tax	NN
en-wikipedia-org-4539	58	9	in	in	IN
en-wikipedia-org-4539	58	10	the	the	DT
en-wikipedia-org-4539	58	11	United	United	NNP
en-wikipedia-org-4539	58	12	States	States	NNP
en-wikipedia-org-4539	58	13	U.S.	U.S.	NNP
en-wikipedia-org-4539	58	14	federal	federal	JJ
en-wikipedia-org-4539	58	15	effective	effective	JJ
en-wikipedia-org-4539	58	16	tax	tax	NN
en-wikipedia-org-4539	58	17	rates	rate	NNS
en-wikipedia-org-4539	58	18	by	by	IN
en-wikipedia-org-4539	58	19	income	income	NN
en-wikipedia-org-4539	58	20	percentile	percentile	NN
en-wikipedia-org-4539	58	21	and	and	CC
en-wikipedia-org-4539	58	22	component	component	VB
en-wikipedia-org-4539	58	23	as	as	IN
en-wikipedia-org-4539	58	24	projected	project	VBN
en-wikipedia-org-4539	58	25	for	for	IN
en-wikipedia-org-4539	58	26	2014	2014	CD
en-wikipedia-org-4539	58	27	by	by	IN
en-wikipedia-org-4539	58	28	the	the	DT
en-wikipedia-org-4539	58	29	Tax	Tax	NNP
en-wikipedia-org-4539	58	30	Policy	Policy	NNP
en-wikipedia-org-4539	58	31	Center[7][8	center[7][8	NN
en-wikipedia-org-4539	58	32	]	]	-RRB-
en-wikipedia-org-4539	58	33	Taxes	taxis	NNS
en-wikipedia-org-4539	58	34	based	base	VBN
en-wikipedia-org-4539	58	35	on	on	IN
en-wikipedia-org-4539	58	36	income	income	NN
en-wikipedia-org-4539	58	37	are	be	VBP
en-wikipedia-org-4539	58	38	imposed	impose	VBN
en-wikipedia-org-4539	58	39	at	at	IN
en-wikipedia-org-4539	58	40	the	the	DT
en-wikipedia-org-4539	58	41	federal	federal	JJ
en-wikipedia-org-4539	58	42	,	,	,
en-wikipedia-org-4539	58	43	most	most	JJS
en-wikipedia-org-4539	58	44	state	state	NN
en-wikipedia-org-4539	58	45	,	,	,
en-wikipedia-org-4539	58	46	and	and	CC
en-wikipedia-org-4539	58	47	some	some	DT
en-wikipedia-org-4539	58	48	local	local	JJ
en-wikipedia-org-4539	58	49	levels	level	NNS
en-wikipedia-org-4539	58	50	within	within	IN
en-wikipedia-org-4539	58	51	the	the	DT
en-wikipedia-org-4539	58	52	United	United	NNP
en-wikipedia-org-4539	58	53	States	States	NNP
en-wikipedia-org-4539	58	54	.	.	.
en-wikipedia-org-4539	59	1	The	the	DT
en-wikipedia-org-4539	59	2	tax	tax	NN
en-wikipedia-org-4539	59	3	systems	system	NNS
en-wikipedia-org-4539	59	4	within	within	IN
en-wikipedia-org-4539	59	5	each	each	DT
en-wikipedia-org-4539	59	6	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	59	7	may	may	MD
en-wikipedia-org-4539	59	8	define	define	VB
en-wikipedia-org-4539	59	9	taxable	taxable	JJ
en-wikipedia-org-4539	59	10	income	income	NN
en-wikipedia-org-4539	59	11	separately	separately	RB
en-wikipedia-org-4539	59	12	.	.	.
en-wikipedia-org-4539	60	1	Many	many	JJ
en-wikipedia-org-4539	60	2	states	state	NNS
en-wikipedia-org-4539	60	3	refer	refer	VBP
en-wikipedia-org-4539	60	4	to	to	IN
en-wikipedia-org-4539	60	5	some	some	DT
en-wikipedia-org-4539	60	6	extent	extent	NN
en-wikipedia-org-4539	60	7	to	to	IN
en-wikipedia-org-4539	60	8	federal	federal	JJ
en-wikipedia-org-4539	60	9	concepts	concept	NNS
en-wikipedia-org-4539	60	10	for	for	IN
en-wikipedia-org-4539	60	11	determining	determine	VBG
en-wikipedia-org-4539	60	12	taxable	taxable	JJ
en-wikipedia-org-4539	60	13	income	income	NN
en-wikipedia-org-4539	60	14	.	.	.
en-wikipedia-org-4539	61	1	History	history	NN
en-wikipedia-org-4539	61	2	of	of	IN
en-wikipedia-org-4539	61	3	the	the	DT
en-wikipedia-org-4539	61	4	income	income	NN
en-wikipedia-org-4539	61	5	tax[edit	tax[edit	NN
en-wikipedia-org-4539	61	6	]	]	-RRB-
en-wikipedia-org-4539	61	7	The	the	DT
en-wikipedia-org-4539	61	8	first	first	JJ
en-wikipedia-org-4539	61	9	Income	income	NN
en-wikipedia-org-4539	61	10	tax	tax	NN
en-wikipedia-org-4539	61	11	in	in	IN
en-wikipedia-org-4539	61	12	the	the	DT
en-wikipedia-org-4539	61	13	United	United	NNP
en-wikipedia-org-4539	61	14	States	States	NNP
en-wikipedia-org-4539	61	15	was	be	VBD
en-wikipedia-org-4539	61	16	implemented	implement	VBN
en-wikipedia-org-4539	61	17	with	with	IN
en-wikipedia-org-4539	61	18	the	the	DT
en-wikipedia-org-4539	61	19	Revenue	Revenue	NNP
en-wikipedia-org-4539	61	20	Act	Act	NNP
en-wikipedia-org-4539	61	21	of	of	IN
en-wikipedia-org-4539	61	22	1861	1861	CD
en-wikipedia-org-4539	61	23	by	by	IN
en-wikipedia-org-4539	61	24	Abraham	Abraham	NNP
en-wikipedia-org-4539	61	25	Lincoln	Lincoln	NNP
en-wikipedia-org-4539	61	26	during	during	IN
en-wikipedia-org-4539	61	27	the	the	DT
en-wikipedia-org-4539	61	28	Civil	Civil	NNP
en-wikipedia-org-4539	61	29	War	War	NNP
en-wikipedia-org-4539	61	30	.	.	.
en-wikipedia-org-4539	62	1	In	in	IN
en-wikipedia-org-4539	62	2	1895	1895	CD
en-wikipedia-org-4539	62	3	the	the	DT
en-wikipedia-org-4539	62	4	Supreme	Supreme	NNP
en-wikipedia-org-4539	62	5	Court	Court	NNP
en-wikipedia-org-4539	62	6	ruled	rule	VBD
en-wikipedia-org-4539	62	7	that	that	IN
en-wikipedia-org-4539	62	8	the	the	DT
en-wikipedia-org-4539	62	9	U.S.	U.S.	NNP
en-wikipedia-org-4539	62	10	federal	federal	JJ
en-wikipedia-org-4539	62	11	income	income	NN
en-wikipedia-org-4539	62	12	tax	tax	NN
en-wikipedia-org-4539	62	13	on	on	IN
en-wikipedia-org-4539	62	14	interest	interest	NN
en-wikipedia-org-4539	62	15	income	income	NN
en-wikipedia-org-4539	62	16	,	,	,
en-wikipedia-org-4539	62	17	dividend	dividend	NN
en-wikipedia-org-4539	62	18	income	income	NN
en-wikipedia-org-4539	62	19	and	and	CC
en-wikipedia-org-4539	62	20	rental	rental	JJ
en-wikipedia-org-4539	62	21	income	income	NN
en-wikipedia-org-4539	62	22	was	be	VBD
en-wikipedia-org-4539	62	23	unconstitutional	unconstitutional	JJ
en-wikipedia-org-4539	62	24	in	in	IN
en-wikipedia-org-4539	62	25	Pollock	Pollock	NNP
en-wikipedia-org-4539	62	26	v.	v.	IN
en-wikipedia-org-4539	62	27	Farmers	Farmers	NNP
en-wikipedia-org-4539	62	28	'	'	POS
en-wikipedia-org-4539	62	29	Loan	Loan	NNP
en-wikipedia-org-4539	62	30	&	&	CC
en-wikipedia-org-4539	62	31	Trust	Trust	NNP
en-wikipedia-org-4539	62	32	Co.	Co.	NNP
en-wikipedia-org-4539	62	33	,	,	,
en-wikipedia-org-4539	62	34	because	because	IN
en-wikipedia-org-4539	62	35	it	-PRON-	PRP
en-wikipedia-org-4539	62	36	was	be	VBD
en-wikipedia-org-4539	62	37	a	a	DT
en-wikipedia-org-4539	62	38	direct	direct	JJ
en-wikipedia-org-4539	62	39	tax	tax	NN
en-wikipedia-org-4539	62	40	.	.	.
en-wikipedia-org-4539	63	1	The	the	DT
en-wikipedia-org-4539	63	2	Pollock	Pollock	NNP
en-wikipedia-org-4539	63	3	decision	decision	NN
en-wikipedia-org-4539	63	4	was	be	VBD
en-wikipedia-org-4539	63	5	overruled	overrule	VBN
en-wikipedia-org-4539	63	6	by	by	IN
en-wikipedia-org-4539	63	7	the	the	DT
en-wikipedia-org-4539	63	8	ratification	ratification	NN
en-wikipedia-org-4539	63	9	of	of	IN
en-wikipedia-org-4539	63	10	the	the	DT
en-wikipedia-org-4539	63	11	Sixteenth	Sixteenth	NNP
en-wikipedia-org-4539	63	12	Amendment	Amendment	NNP
en-wikipedia-org-4539	63	13	to	to	IN
en-wikipedia-org-4539	63	14	the	the	DT
en-wikipedia-org-4539	63	15	United	United	NNP
en-wikipedia-org-4539	63	16	States	States	NNP
en-wikipedia-org-4539	63	17	Constitution	Constitution	NNP
en-wikipedia-org-4539	63	18	in	in	IN
en-wikipedia-org-4539	63	19	1913,[9	1913,[9	CD
en-wikipedia-org-4539	63	20	]	]	-RRB-
en-wikipedia-org-4539	63	21	and	and	CC
en-wikipedia-org-4539	63	22	by	by	IN
en-wikipedia-org-4539	63	23	subsequent	subsequent	JJ
en-wikipedia-org-4539	63	24	U.S.	U.S.	NNP
en-wikipedia-org-4539	63	25	Supreme	Supreme	NNP
en-wikipedia-org-4539	63	26	Court	Court	NNP
en-wikipedia-org-4539	63	27	decisions	decision	NNS
en-wikipedia-org-4539	63	28	including	include	VBG
en-wikipedia-org-4539	63	29	Graves	Graves	NNPS
en-wikipedia-org-4539	63	30	v.	v.	CC
en-wikipedia-org-4539	63	31	New	New	NNP
en-wikipedia-org-4539	63	32	York	York	NNP
en-wikipedia-org-4539	63	33	ex	ex	NNP
en-wikipedia-org-4539	63	34	rel	rel	NN
en-wikipedia-org-4539	63	35	.	.	.
en-wikipedia-org-4539	64	1	O'Keefe,[10	O'Keefe,[10	NNP
en-wikipedia-org-4539	64	2	]	]	-RRB-
en-wikipedia-org-4539	64	3	South	South	NNP
en-wikipedia-org-4539	64	4	Carolina	Carolina	NNP
en-wikipedia-org-4539	64	5	v.	v.	IN
en-wikipedia-org-4539	64	6	Baker,[11	Baker,[11	NNP
en-wikipedia-org-4539	64	7	]	]	-RRB-
en-wikipedia-org-4539	64	8	and	and	CC
en-wikipedia-org-4539	64	9	Brushaber	Brushaber	NNP
en-wikipedia-org-4539	64	10	v.	v.	IN
en-wikipedia-org-4539	64	11	Union	Union	NNP
en-wikipedia-org-4539	64	12	Pacific	Pacific	NNP
en-wikipedia-org-4539	64	13	Railroad	Railroad	NNP
en-wikipedia-org-4539	64	14	Co.[12	Co.[12	NNP
en-wikipedia-org-4539	64	15	]	]	-RRB-
en-wikipedia-org-4539	64	16	Basic	Basic	NNP
en-wikipedia-org-4539	64	17	concepts[edit	concepts[edit	LS
en-wikipedia-org-4539	64	18	]	]	-RRB-
en-wikipedia-org-4539	64	19	The	the	DT
en-wikipedia-org-4539	64	20	U.S.	U.S.	NNP
en-wikipedia-org-4539	64	21	income	income	NN
en-wikipedia-org-4539	64	22	tax	tax	NN
en-wikipedia-org-4539	64	23	system	system	NN
en-wikipedia-org-4539	64	24	imposes	impose	VBZ
en-wikipedia-org-4539	64	25	a	a	DT
en-wikipedia-org-4539	64	26	tax	tax	NN
en-wikipedia-org-4539	64	27	based	base	VBN
en-wikipedia-org-4539	64	28	on	on	IN
en-wikipedia-org-4539	64	29	income	income	NN
en-wikipedia-org-4539	64	30	on	on	IN
en-wikipedia-org-4539	64	31	individuals	individual	NNS
en-wikipedia-org-4539	64	32	,	,	,
en-wikipedia-org-4539	64	33	corporations	corporation	NNS
en-wikipedia-org-4539	64	34	,	,	,
en-wikipedia-org-4539	64	35	estates	estate	NNS
en-wikipedia-org-4539	64	36	,	,	,
en-wikipedia-org-4539	64	37	and	and	CC
en-wikipedia-org-4539	64	38	trusts	trust	NNS
en-wikipedia-org-4539	64	39	.	.	.
en-wikipedia-org-4539	65	1	[	[	-LRB-
en-wikipedia-org-4539	65	2	13	13	CD
en-wikipedia-org-4539	65	3	]	]	-RRB-
en-wikipedia-org-4539	65	4	The	the	DT
en-wikipedia-org-4539	65	5	tax	tax	NN
en-wikipedia-org-4539	65	6	is	be	VBZ
en-wikipedia-org-4539	65	7	taxable	taxable	JJ
en-wikipedia-org-4539	65	8	income	income	NN
en-wikipedia-org-4539	65	9	,	,	,
en-wikipedia-org-4539	65	10	as	as	IN
en-wikipedia-org-4539	65	11	defined	define	VBN
en-wikipedia-org-4539	65	12	,	,	,
en-wikipedia-org-4539	65	13	times	time	NNS
en-wikipedia-org-4539	65	14	a	a	DT
en-wikipedia-org-4539	65	15	specified	specify	VBN
en-wikipedia-org-4539	65	16	tax	tax	NN
en-wikipedia-org-4539	65	17	rate	rate	NN
en-wikipedia-org-4539	65	18	.	.	.
en-wikipedia-org-4539	66	1	This	this	DT
en-wikipedia-org-4539	66	2	tax	tax	NN
en-wikipedia-org-4539	66	3	may	may	MD
en-wikipedia-org-4539	66	4	be	be	VB
en-wikipedia-org-4539	66	5	reduced	reduce	VBN
en-wikipedia-org-4539	66	6	by	by	IN
en-wikipedia-org-4539	66	7	credits	credit	NNS
en-wikipedia-org-4539	66	8	,	,	,
en-wikipedia-org-4539	66	9	some	some	DT
en-wikipedia-org-4539	66	10	of	of	IN
en-wikipedia-org-4539	66	11	which	which	WDT
en-wikipedia-org-4539	66	12	may	may	MD
en-wikipedia-org-4539	66	13	be	be	VB
en-wikipedia-org-4539	66	14	refunded	refund	VBN
en-wikipedia-org-4539	66	15	if	if	IN
en-wikipedia-org-4539	66	16	they	-PRON-	PRP
en-wikipedia-org-4539	66	17	exceed	exceed	VBP
en-wikipedia-org-4539	66	18	the	the	DT
en-wikipedia-org-4539	66	19	tax	tax	NN
en-wikipedia-org-4539	66	20	calculated	calculate	VBN
en-wikipedia-org-4539	66	21	.	.	.
en-wikipedia-org-4539	67	1	Taxable	taxable	JJ
en-wikipedia-org-4539	67	2	income	income	NN
en-wikipedia-org-4539	67	3	may	may	MD
en-wikipedia-org-4539	67	4	differ	differ	VB
en-wikipedia-org-4539	67	5	from	from	IN
en-wikipedia-org-4539	67	6	income	income	NN
en-wikipedia-org-4539	67	7	for	for	IN
en-wikipedia-org-4539	67	8	other	other	JJ
en-wikipedia-org-4539	67	9	purposes	purpose	NNS
en-wikipedia-org-4539	67	10	(	(	-LRB-
en-wikipedia-org-4539	67	11	such	such	JJ
en-wikipedia-org-4539	67	12	as	as	IN
en-wikipedia-org-4539	67	13	for	for	IN
en-wikipedia-org-4539	67	14	financial	financial	JJ
en-wikipedia-org-4539	67	15	reporting	reporting	NN
en-wikipedia-org-4539	67	16	)	)	-RRB-
en-wikipedia-org-4539	67	17	.	.	.
en-wikipedia-org-4539	68	1	The	the	DT
en-wikipedia-org-4539	68	2	definition	definition	NN
en-wikipedia-org-4539	68	3	of	of	IN
en-wikipedia-org-4539	68	4	taxable	taxable	JJ
en-wikipedia-org-4539	68	5	income	income	NN
en-wikipedia-org-4539	68	6	for	for	IN
en-wikipedia-org-4539	68	7	federal	federal	JJ
en-wikipedia-org-4539	68	8	purposes	purpose	NNS
en-wikipedia-org-4539	68	9	is	be	VBZ
en-wikipedia-org-4539	68	10	used	use	VBN
en-wikipedia-org-4539	68	11	by	by	IN
en-wikipedia-org-4539	68	12	many	many	JJ
en-wikipedia-org-4539	68	13	,	,	,
en-wikipedia-org-4539	68	14	but	but	CC
en-wikipedia-org-4539	68	15	far	far	RB
en-wikipedia-org-4539	68	16	from	from	IN
en-wikipedia-org-4539	68	17	all	all	DT
en-wikipedia-org-4539	68	18	states	state	NNS
en-wikipedia-org-4539	68	19	.	.	.
en-wikipedia-org-4539	69	1	Income	income	NN
en-wikipedia-org-4539	69	2	and	and	CC
en-wikipedia-org-4539	69	3	deductions	deduction	NNS
en-wikipedia-org-4539	69	4	are	be	VBP
en-wikipedia-org-4539	69	5	recognized	recognize	VBN
en-wikipedia-org-4539	69	6	under	under	IN
en-wikipedia-org-4539	69	7	tax	tax	NN
en-wikipedia-org-4539	69	8	rules	rule	NNS
en-wikipedia-org-4539	69	9	,	,	,
en-wikipedia-org-4539	69	10	and	and	CC
en-wikipedia-org-4539	69	11	there	there	EX
en-wikipedia-org-4539	69	12	are	be	VBP
en-wikipedia-org-4539	69	13	variations	variation	NNS
en-wikipedia-org-4539	69	14	within	within	IN
en-wikipedia-org-4539	69	15	the	the	DT
en-wikipedia-org-4539	69	16	rules	rule	NNS
en-wikipedia-org-4539	69	17	among	among	IN
en-wikipedia-org-4539	69	18	the	the	DT
en-wikipedia-org-4539	69	19	states	state	NNS
en-wikipedia-org-4539	69	20	.	.	.
en-wikipedia-org-4539	70	1	Book	book	NN
en-wikipedia-org-4539	70	2	and	and	CC
en-wikipedia-org-4539	70	3	tax	tax	NN
en-wikipedia-org-4539	70	4	income	income	NN
en-wikipedia-org-4539	70	5	may	may	MD
en-wikipedia-org-4539	70	6	differ	differ	VB
en-wikipedia-org-4539	70	7	.	.	.
en-wikipedia-org-4539	71	1	Income	income	NN
en-wikipedia-org-4539	71	2	is	be	VBZ
en-wikipedia-org-4539	71	3	divided	divide	VBN
en-wikipedia-org-4539	71	4	into	into	IN
en-wikipedia-org-4539	71	5	"	"	``
en-wikipedia-org-4539	71	6	capital	capital	NN
en-wikipedia-org-4539	71	7	gains	gain	NNS
en-wikipedia-org-4539	71	8	"	"	''
en-wikipedia-org-4539	71	9	,	,	,
en-wikipedia-org-4539	71	10	which	which	WDT
en-wikipedia-org-4539	71	11	are	be	VBP
en-wikipedia-org-4539	71	12	taxed	tax	VBN
en-wikipedia-org-4539	71	13	at	at	IN
en-wikipedia-org-4539	71	14	a	a	DT
en-wikipedia-org-4539	71	15	lower	low	JJR
en-wikipedia-org-4539	71	16	rate	rate	NN
en-wikipedia-org-4539	71	17	and	and	CC
en-wikipedia-org-4539	71	18	only	only	RB
en-wikipedia-org-4539	71	19	when	when	WRB
en-wikipedia-org-4539	71	20	the	the	DT
en-wikipedia-org-4539	71	21	taxpayer	taxpayer	NN
en-wikipedia-org-4539	71	22	chooses	choose	VBZ
en-wikipedia-org-4539	71	23	to	to	TO
en-wikipedia-org-4539	71	24	"	"	``
en-wikipedia-org-4539	71	25	realize	realize	VB
en-wikipedia-org-4539	71	26	"	"	''
en-wikipedia-org-4539	71	27	them	-PRON-	PRP
en-wikipedia-org-4539	71	28	,	,	,
en-wikipedia-org-4539	71	29	and	and	CC
en-wikipedia-org-4539	71	30	"	"	``
en-wikipedia-org-4539	71	31	ordinary	ordinary	JJ
en-wikipedia-org-4539	71	32	income	income	NN
en-wikipedia-org-4539	71	33	"	"	''
en-wikipedia-org-4539	71	34	,	,	,
en-wikipedia-org-4539	71	35	which	which	WDT
en-wikipedia-org-4539	71	36	is	be	VBZ
en-wikipedia-org-4539	71	37	taxed	tax	VBN
en-wikipedia-org-4539	71	38	at	at	IN
en-wikipedia-org-4539	71	39	higher	high	JJR
en-wikipedia-org-4539	71	40	rates	rate	NNS
en-wikipedia-org-4539	71	41	and	and	CC
en-wikipedia-org-4539	71	42	on	on	IN
en-wikipedia-org-4539	71	43	an	an	DT
en-wikipedia-org-4539	71	44	annual	annual	JJ
en-wikipedia-org-4539	71	45	basis	basis	NN
en-wikipedia-org-4539	71	46	.	.	.
en-wikipedia-org-4539	72	1	Because	because	IN
en-wikipedia-org-4539	72	2	of	of	IN
en-wikipedia-org-4539	72	3	this	this	DT
en-wikipedia-org-4539	72	4	distinction	distinction	NN
en-wikipedia-org-4539	72	5	,	,	,
en-wikipedia-org-4539	72	6	capital	capital	NN
en-wikipedia-org-4539	72	7	is	be	VBZ
en-wikipedia-org-4539	72	8	taxed	tax	VBN
en-wikipedia-org-4539	72	9	much	much	RB
en-wikipedia-org-4539	72	10	more	more	RBR
en-wikipedia-org-4539	72	11	lightly	lightly	RB
en-wikipedia-org-4539	72	12	than	than	IN
en-wikipedia-org-4539	72	13	labor	labor	NN
en-wikipedia-org-4539	72	14	.	.	.
en-wikipedia-org-4539	73	1	Under	under	IN
en-wikipedia-org-4539	73	2	the	the	DT
en-wikipedia-org-4539	73	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	73	4	system	system	NN
en-wikipedia-org-4539	73	5	,	,	,
en-wikipedia-org-4539	73	6	individuals	individual	NNS
en-wikipedia-org-4539	73	7	,	,	,
en-wikipedia-org-4539	73	8	corporations	corporation	NNS
en-wikipedia-org-4539	73	9	,	,	,
en-wikipedia-org-4539	73	10	estates	estate	NNS
en-wikipedia-org-4539	73	11	,	,	,
en-wikipedia-org-4539	73	12	and	and	CC
en-wikipedia-org-4539	73	13	trusts	trust	NNS
en-wikipedia-org-4539	73	14	are	be	VBP
en-wikipedia-org-4539	73	15	subject	subject	JJ
en-wikipedia-org-4539	73	16	to	to	IN
en-wikipedia-org-4539	73	17	income	income	NN
en-wikipedia-org-4539	73	18	tax	tax	NN
en-wikipedia-org-4539	73	19	.	.	.
en-wikipedia-org-4539	74	1	Partnerships	partnership	NNS
en-wikipedia-org-4539	74	2	are	be	VBP
en-wikipedia-org-4539	74	3	not	not	RB
en-wikipedia-org-4539	74	4	taxed	tax	VBN
en-wikipedia-org-4539	74	5	;	;	:
en-wikipedia-org-4539	74	6	rather	rather	RB
en-wikipedia-org-4539	74	7	,	,	,
en-wikipedia-org-4539	74	8	their	-PRON-	PRP$
en-wikipedia-org-4539	74	9	partners	partner	NNS
en-wikipedia-org-4539	74	10	are	be	VBP
en-wikipedia-org-4539	74	11	subject	subject	JJ
en-wikipedia-org-4539	74	12	to	to	IN
en-wikipedia-org-4539	74	13	income	income	NN
en-wikipedia-org-4539	74	14	tax	tax	NN
en-wikipedia-org-4539	74	15	on	on	IN
en-wikipedia-org-4539	74	16	their	-PRON-	PRP$
en-wikipedia-org-4539	74	17	shares	share	NNS
en-wikipedia-org-4539	74	18	of	of	IN
en-wikipedia-org-4539	74	19	income	income	NN
en-wikipedia-org-4539	74	20	and	and	CC
en-wikipedia-org-4539	74	21	deductions	deduction	NNS
en-wikipedia-org-4539	74	22	,	,	,
en-wikipedia-org-4539	74	23	and	and	CC
en-wikipedia-org-4539	74	24	take	take	VB
en-wikipedia-org-4539	74	25	their	-PRON-	PRP$
en-wikipedia-org-4539	74	26	shares	share	NNS
en-wikipedia-org-4539	74	27	of	of	IN
en-wikipedia-org-4539	74	28	credits	credit	NNS
en-wikipedia-org-4539	74	29	.	.	.
en-wikipedia-org-4539	75	1	Some	some	DT
en-wikipedia-org-4539	75	2	types	type	NNS
en-wikipedia-org-4539	75	3	of	of	IN
en-wikipedia-org-4539	75	4	business	business	NN
en-wikipedia-org-4539	75	5	entities	entity	NNS
en-wikipedia-org-4539	75	6	may	may	MD
en-wikipedia-org-4539	75	7	elect	elect	VB
en-wikipedia-org-4539	75	8	to	to	TO
en-wikipedia-org-4539	75	9	be	be	VB
en-wikipedia-org-4539	75	10	treated	treat	VBN
en-wikipedia-org-4539	75	11	as	as	IN
en-wikipedia-org-4539	75	12	corporations	corporation	NNS
en-wikipedia-org-4539	75	13	or	or	CC
en-wikipedia-org-4539	75	14	as	as	IN
en-wikipedia-org-4539	75	15	partnerships	partnership	NNS
en-wikipedia-org-4539	75	16	.	.	.
en-wikipedia-org-4539	76	1	[	[	-LRB-
en-wikipedia-org-4539	76	2	14	14	CD
en-wikipedia-org-4539	76	3	]	]	-RRB-
en-wikipedia-org-4539	76	4	Federal	federal	JJ
en-wikipedia-org-4539	76	5	receipts	receipt	NNS
en-wikipedia-org-4539	76	6	by	by	IN
en-wikipedia-org-4539	76	7	source	source	NN
en-wikipedia-org-4539	76	8	as	as	IN
en-wikipedia-org-4539	76	9	share	share	NN
en-wikipedia-org-4539	76	10	of	of	IN
en-wikipedia-org-4539	76	11	total	total	JJ
en-wikipedia-org-4539	76	12	receipts	receipt	NNS
en-wikipedia-org-4539	76	13	(	(	-LRB-
en-wikipedia-org-4539	76	14	1950–2010	1950–2010	CD
en-wikipedia-org-4539	76	15	)	)	-RRB-
en-wikipedia-org-4539	76	16	.	.	.
en-wikipedia-org-4539	77	1	Individual	Individual	NNP
en-wikipedia-org-4539	77	2	Income	Income	NNP
en-wikipedia-org-4539	77	3	Tax	Tax	NNP
en-wikipedia-org-4539	77	4	  	  	_SP
en-wikipedia-org-4539	77	5	Payroll	Payroll	NNP
en-wikipedia-org-4539	77	6	Taxes	Taxes	NNP
en-wikipedia-org-4539	77	7	  	  	_SP
en-wikipedia-org-4539	77	8	Corporate	Corporate	NNP
en-wikipedia-org-4539	77	9	Income	income	NN
en-wikipedia-org-4539	77	10	Taxes	taxis	NNS
en-wikipedia-org-4539	77	11	  	  	_SP
en-wikipedia-org-4539	77	12	Other	other	JJ
en-wikipedia-org-4539	77	13	Taxes	taxis	NNS
en-wikipedia-org-4539	77	14	  	  	_SP
en-wikipedia-org-4539	77	15	Excise	excise	NN
en-wikipedia-org-4539	77	16	Taxes	Taxes	NNP
en-wikipedia-org-4539	77	17	  	  	_SP
en-wikipedia-org-4539	77	18	Estate	Estate	NNP
en-wikipedia-org-4539	77	19	and	and	CC
en-wikipedia-org-4539	77	20	Gift	Gift	NNP
en-wikipedia-org-4539	77	21	Taxes	Taxes	NNP
en-wikipedia-org-4539	77	22	Taxpayers	Taxpayers	NNPS
en-wikipedia-org-4539	77	23	are	be	VBP
en-wikipedia-org-4539	77	24	required	require	VBN
en-wikipedia-org-4539	77	25	to	to	TO
en-wikipedia-org-4539	77	26	file	file	VB
en-wikipedia-org-4539	77	27	tax	tax	NN
en-wikipedia-org-4539	77	28	returns	return	NNS
en-wikipedia-org-4539	77	29	and	and	CC
en-wikipedia-org-4539	77	30	self	self	NN
en-wikipedia-org-4539	77	31	assess	assess	VBP
en-wikipedia-org-4539	77	32	tax	tax	NN
en-wikipedia-org-4539	77	33	.	.	.
en-wikipedia-org-4539	78	1	Tax	tax	NN
en-wikipedia-org-4539	78	2	may	may	MD
en-wikipedia-org-4539	78	3	be	be	VB
en-wikipedia-org-4539	78	4	withheld	withhold	VBN
en-wikipedia-org-4539	78	5	from	from	IN
en-wikipedia-org-4539	78	6	payments	payment	NNS
en-wikipedia-org-4539	78	7	of	of	IN
en-wikipedia-org-4539	78	8	income	income	NN
en-wikipedia-org-4539	78	9	(	(	-LRB-
en-wikipedia-org-4539	78	10	e.g.	e.g.	RB
en-wikipedia-org-4539	78	11	,	,	,
en-wikipedia-org-4539	78	12	withholding	withholding	NN
en-wikipedia-org-4539	78	13	of	of	IN
en-wikipedia-org-4539	78	14	tax	tax	NN
en-wikipedia-org-4539	78	15	from	from	IN
en-wikipedia-org-4539	78	16	wages	wage	NNS
en-wikipedia-org-4539	78	17	)	)	-RRB-
en-wikipedia-org-4539	78	18	.	.	.
en-wikipedia-org-4539	79	1	To	to	IN
en-wikipedia-org-4539	79	2	the	the	DT
en-wikipedia-org-4539	79	3	extent	extent	NN
en-wikipedia-org-4539	79	4	taxes	taxis	NNS
en-wikipedia-org-4539	79	5	are	be	VBP
en-wikipedia-org-4539	79	6	not	not	RB
en-wikipedia-org-4539	79	7	covered	cover	VBN
en-wikipedia-org-4539	79	8	by	by	IN
en-wikipedia-org-4539	79	9	withholdings	withholding	NNS
en-wikipedia-org-4539	79	10	,	,	,
en-wikipedia-org-4539	79	11	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	79	12	must	must	MD
en-wikipedia-org-4539	79	13	make	make	VB
en-wikipedia-org-4539	79	14	estimated	estimate	VBN
en-wikipedia-org-4539	79	15	tax	tax	NN
en-wikipedia-org-4539	79	16	payments	payment	NNS
en-wikipedia-org-4539	79	17	,	,	,
en-wikipedia-org-4539	79	18	generally	generally	RB
en-wikipedia-org-4539	79	19	quarterly	quarterly	JJ
en-wikipedia-org-4539	79	20	.	.	.
en-wikipedia-org-4539	80	1	Tax	tax	NN
en-wikipedia-org-4539	80	2	returns	return	NNS
en-wikipedia-org-4539	80	3	are	be	VBP
en-wikipedia-org-4539	80	4	subject	subject	JJ
en-wikipedia-org-4539	80	5	to	to	IN
en-wikipedia-org-4539	80	6	review	review	NN
en-wikipedia-org-4539	80	7	and	and	CC
en-wikipedia-org-4539	80	8	adjustment	adjustment	NN
en-wikipedia-org-4539	80	9	by	by	IN
en-wikipedia-org-4539	80	10	taxing	tax	VBG
en-wikipedia-org-4539	80	11	authorities	authority	NNS
en-wikipedia-org-4539	80	12	,	,	,
en-wikipedia-org-4539	80	13	though	though	IN
en-wikipedia-org-4539	80	14	far	far	RB
en-wikipedia-org-4539	80	15	fewer	few	JJR
en-wikipedia-org-4539	80	16	than	than	IN
en-wikipedia-org-4539	80	17	all	all	DT
en-wikipedia-org-4539	80	18	returns	return	NNS
en-wikipedia-org-4539	80	19	are	be	VBP
en-wikipedia-org-4539	80	20	reviewed	review	VBN
en-wikipedia-org-4539	80	21	.	.	.
en-wikipedia-org-4539	81	1	Taxable	taxable	JJ
en-wikipedia-org-4539	81	2	income	income	NN
en-wikipedia-org-4539	81	3	is	be	VBZ
en-wikipedia-org-4539	81	4	gross	gross	JJ
en-wikipedia-org-4539	81	5	income	income	NN
en-wikipedia-org-4539	81	6	less	less	JJR
en-wikipedia-org-4539	81	7	exemptions	exemption	NNS
en-wikipedia-org-4539	81	8	,	,	,
en-wikipedia-org-4539	81	9	deductions	deduction	NNS
en-wikipedia-org-4539	81	10	,	,	,
en-wikipedia-org-4539	81	11	and	and	CC
en-wikipedia-org-4539	81	12	personal	personal	JJ
en-wikipedia-org-4539	81	13	exemptions	exemption	NNS
en-wikipedia-org-4539	81	14	.	.	.
en-wikipedia-org-4539	82	1	Gross	gross	JJ
en-wikipedia-org-4539	82	2	income	income	NN
en-wikipedia-org-4539	82	3	includes	include	VBZ
en-wikipedia-org-4539	82	4	"	"	``
en-wikipedia-org-4539	82	5	all	all	DT
en-wikipedia-org-4539	82	6	income	income	NN
en-wikipedia-org-4539	82	7	from	from	IN
en-wikipedia-org-4539	82	8	whatever	whatever	WDT
en-wikipedia-org-4539	82	9	source	source	NN
en-wikipedia-org-4539	82	10	"	"	''
en-wikipedia-org-4539	82	11	.	.	.
en-wikipedia-org-4539	83	1	Certain	certain	JJ
en-wikipedia-org-4539	83	2	income	income	NN
en-wikipedia-org-4539	83	3	,	,	,
en-wikipedia-org-4539	83	4	however	however	RB
en-wikipedia-org-4539	83	5	,	,	,
en-wikipedia-org-4539	83	6	is	be	VBZ
en-wikipedia-org-4539	83	7	subject	subject	JJ
en-wikipedia-org-4539	83	8	to	to	IN
en-wikipedia-org-4539	83	9	tax	tax	NN
en-wikipedia-org-4539	83	10	exemption	exemption	NN
en-wikipedia-org-4539	83	11	at	at	IN
en-wikipedia-org-4539	83	12	the	the	DT
en-wikipedia-org-4539	83	13	federal	federal	JJ
en-wikipedia-org-4539	83	14	or	or	CC
en-wikipedia-org-4539	83	15	state	state	NN
en-wikipedia-org-4539	83	16	levels	level	NNS
en-wikipedia-org-4539	83	17	.	.	.
en-wikipedia-org-4539	84	1	This	this	DT
en-wikipedia-org-4539	84	2	income	income	NN
en-wikipedia-org-4539	84	3	is	be	VBZ
en-wikipedia-org-4539	84	4	reduced	reduce	VBN
en-wikipedia-org-4539	84	5	by	by	IN
en-wikipedia-org-4539	84	6	tax	tax	NN
en-wikipedia-org-4539	84	7	deductions	deduction	NNS
en-wikipedia-org-4539	84	8	including	include	VBG
en-wikipedia-org-4539	84	9	most	most	JJS
en-wikipedia-org-4539	84	10	business	business	NN
en-wikipedia-org-4539	84	11	and	and	CC
en-wikipedia-org-4539	84	12	some	some	DT
en-wikipedia-org-4539	84	13	nonbusiness	nonbusiness	NN
en-wikipedia-org-4539	84	14	expenses	expense	NNS
en-wikipedia-org-4539	84	15	.	.	.
en-wikipedia-org-4539	85	1	Individuals	individual	NNS
en-wikipedia-org-4539	85	2	are	be	VBP
en-wikipedia-org-4539	85	3	also	also	RB
en-wikipedia-org-4539	85	4	allowed	allow	VBN
en-wikipedia-org-4539	85	5	a	a	DT
en-wikipedia-org-4539	85	6	deduction	deduction	NN
en-wikipedia-org-4539	85	7	for	for	IN
en-wikipedia-org-4539	85	8	personal	personal	JJ
en-wikipedia-org-4539	85	9	exemptions	exemption	NNS
en-wikipedia-org-4539	85	10	,	,	,
en-wikipedia-org-4539	85	11	a	a	DT
en-wikipedia-org-4539	85	12	fixed	fix	VBN
en-wikipedia-org-4539	85	13	dollar	dollar	NN
en-wikipedia-org-4539	85	14	allowance	allowance	NN
en-wikipedia-org-4539	85	15	.	.	.
en-wikipedia-org-4539	86	1	The	the	DT
en-wikipedia-org-4539	86	2	allowance	allowance	NN
en-wikipedia-org-4539	86	3	of	of	IN
en-wikipedia-org-4539	86	4	some	some	DT
en-wikipedia-org-4539	86	5	nonbusiness	nonbusiness	NN
en-wikipedia-org-4539	86	6	deductions	deduction	NNS
en-wikipedia-org-4539	86	7	is	be	VBZ
en-wikipedia-org-4539	86	8	phased	phase	VBN
en-wikipedia-org-4539	86	9	out	out	RP
en-wikipedia-org-4539	86	10	at	at	IN
en-wikipedia-org-4539	86	11	higher	high	JJR
en-wikipedia-org-4539	86	12	income	income	NN
en-wikipedia-org-4539	86	13	levels	level	NNS
en-wikipedia-org-4539	86	14	.	.	.
en-wikipedia-org-4539	87	1	The	the	DT
en-wikipedia-org-4539	87	2	U.S.	U.S.	NNP
en-wikipedia-org-4539	87	3	federal	federal	NN
en-wikipedia-org-4539	87	4	and	and	CC
en-wikipedia-org-4539	87	5	most	most	JJS
en-wikipedia-org-4539	87	6	state	state	NN
en-wikipedia-org-4539	87	7	income	income	NN
en-wikipedia-org-4539	87	8	tax	tax	NN
en-wikipedia-org-4539	87	9	systems	system	NNS
en-wikipedia-org-4539	87	10	tax	tax	VBP
en-wikipedia-org-4539	87	11	the	the	DT
en-wikipedia-org-4539	87	12	worldwide	worldwide	JJ
en-wikipedia-org-4539	87	13	income	income	NN
en-wikipedia-org-4539	87	14	of	of	IN
en-wikipedia-org-4539	87	15	citizens	citizen	NNS
en-wikipedia-org-4539	87	16	and	and	CC
en-wikipedia-org-4539	87	17	residents	resident	NNS
en-wikipedia-org-4539	87	18	.	.	.
en-wikipedia-org-4539	88	1	[	[	-LRB-
en-wikipedia-org-4539	88	2	15	15	CD
en-wikipedia-org-4539	88	3	]	]	-RRB-
en-wikipedia-org-4539	88	4	A	a	DT
en-wikipedia-org-4539	88	5	federal	federal	JJ
en-wikipedia-org-4539	88	6	foreign	foreign	JJ
en-wikipedia-org-4539	88	7	tax	tax	NN
en-wikipedia-org-4539	88	8	credit	credit	NN
en-wikipedia-org-4539	88	9	is	be	VBZ
en-wikipedia-org-4539	88	10	granted	grant	VBN
en-wikipedia-org-4539	88	11	for	for	IN
en-wikipedia-org-4539	88	12	foreign	foreign	JJ
en-wikipedia-org-4539	88	13	income	income	NN
en-wikipedia-org-4539	88	14	taxes	taxis	NNS
en-wikipedia-org-4539	88	15	.	.	.
en-wikipedia-org-4539	89	1	Individuals	individual	NNS
en-wikipedia-org-4539	89	2	residing	reside	VBG
en-wikipedia-org-4539	89	3	abroad	abroad	RB
en-wikipedia-org-4539	89	4	may	may	MD
en-wikipedia-org-4539	89	5	also	also	RB
en-wikipedia-org-4539	89	6	claim	claim	VB
en-wikipedia-org-4539	89	7	the	the	DT
en-wikipedia-org-4539	89	8	foreign	foreign	JJ
en-wikipedia-org-4539	89	9	earned	earn	VBN
en-wikipedia-org-4539	89	10	income	income	NN
en-wikipedia-org-4539	89	11	exclusion	exclusion	NN
en-wikipedia-org-4539	89	12	.	.	.
en-wikipedia-org-4539	90	1	Individuals	individual	NNS
en-wikipedia-org-4539	90	2	may	may	MD
en-wikipedia-org-4539	90	3	be	be	VB
en-wikipedia-org-4539	90	4	a	a	DT
en-wikipedia-org-4539	90	5	citizen	citizen	NN
en-wikipedia-org-4539	90	6	or	or	CC
en-wikipedia-org-4539	90	7	resident	resident	NN
en-wikipedia-org-4539	90	8	of	of	IN
en-wikipedia-org-4539	90	9	the	the	DT
en-wikipedia-org-4539	90	10	United	United	NNP
en-wikipedia-org-4539	90	11	States	States	NNP
en-wikipedia-org-4539	90	12	but	but	CC
en-wikipedia-org-4539	90	13	not	not	RB
en-wikipedia-org-4539	90	14	a	a	DT
en-wikipedia-org-4539	90	15	resident	resident	NN
en-wikipedia-org-4539	90	16	of	of	IN
en-wikipedia-org-4539	90	17	a	a	DT
en-wikipedia-org-4539	90	18	state	state	NN
en-wikipedia-org-4539	90	19	.	.	.
en-wikipedia-org-4539	91	1	Many	many	JJ
en-wikipedia-org-4539	91	2	states	state	NNS
en-wikipedia-org-4539	91	3	grant	grant	VBP
en-wikipedia-org-4539	91	4	a	a	DT
en-wikipedia-org-4539	91	5	similar	similar	JJ
en-wikipedia-org-4539	91	6	credit	credit	NN
en-wikipedia-org-4539	91	7	for	for	IN
en-wikipedia-org-4539	91	8	taxes	taxis	NNS
en-wikipedia-org-4539	91	9	paid	pay	VBN
en-wikipedia-org-4539	91	10	to	to	IN
en-wikipedia-org-4539	91	11	other	other	JJ
en-wikipedia-org-4539	91	12	states	state	NNS
en-wikipedia-org-4539	91	13	.	.	.
en-wikipedia-org-4539	92	1	These	these	DT
en-wikipedia-org-4539	92	2	credits	credit	NNS
en-wikipedia-org-4539	92	3	are	be	VBP
en-wikipedia-org-4539	92	4	generally	generally	RB
en-wikipedia-org-4539	92	5	limited	limit	VBN
en-wikipedia-org-4539	92	6	to	to	IN
en-wikipedia-org-4539	92	7	the	the	DT
en-wikipedia-org-4539	92	8	amount	amount	NN
en-wikipedia-org-4539	92	9	of	of	IN
en-wikipedia-org-4539	92	10	tax	tax	NN
en-wikipedia-org-4539	92	11	on	on	IN
en-wikipedia-org-4539	92	12	income	income	NN
en-wikipedia-org-4539	92	13	from	from	IN
en-wikipedia-org-4539	92	14	foreign	foreign	JJ
en-wikipedia-org-4539	92	15	(	(	-LRB-
en-wikipedia-org-4539	92	16	or	or	CC
en-wikipedia-org-4539	92	17	other	other	JJ
en-wikipedia-org-4539	92	18	state	state	NN
en-wikipedia-org-4539	92	19	)	)	-RRB-
en-wikipedia-org-4539	92	20	sources	source	NNS
en-wikipedia-org-4539	92	21	.	.	.
en-wikipedia-org-4539	93	1	Filing	file	VBG
en-wikipedia-org-4539	93	2	status[edit	status[edit	LS
en-wikipedia-org-4539	93	3	]	]	-RRB-
en-wikipedia-org-4539	93	4	Main	main	JJ
en-wikipedia-org-4539	93	5	article	article	NN
en-wikipedia-org-4539	93	6	:	:	:
en-wikipedia-org-4539	93	7	Filing	file	VBG
en-wikipedia-org-4539	93	8	Status	Status	NNP
en-wikipedia-org-4539	93	9	(	(	-LRB-
en-wikipedia-org-4539	93	10	federal	federal	JJ
en-wikipedia-org-4539	93	11	income	income	NN
en-wikipedia-org-4539	93	12	tax	tax	NN
en-wikipedia-org-4539	93	13	)	)	-RRB-
en-wikipedia-org-4539	93	14	Historical	historical	JJ
en-wikipedia-org-4539	93	15	federal	federal	JJ
en-wikipedia-org-4539	93	16	marginal	marginal	JJ
en-wikipedia-org-4539	93	17	tax	tax	NN
en-wikipedia-org-4539	93	18	rates	rate	NNS
en-wikipedia-org-4539	93	19	for	for	IN
en-wikipedia-org-4539	93	20	income	income	NN
en-wikipedia-org-4539	93	21	for	for	IN
en-wikipedia-org-4539	93	22	the	the	DT
en-wikipedia-org-4539	93	23	lowest	low	JJS
en-wikipedia-org-4539	93	24	and	and	CC
en-wikipedia-org-4539	93	25	highest	high	JJS
en-wikipedia-org-4539	93	26	income	income	NN
en-wikipedia-org-4539	93	27	earners	earner	NNS
en-wikipedia-org-4539	93	28	in	in	IN
en-wikipedia-org-4539	93	29	the	the	DT
en-wikipedia-org-4539	93	30	U.S.[16	U.S.[16	NNP
en-wikipedia-org-4539	93	31	]	]	-RRB-
en-wikipedia-org-4539	93	32	Federal	Federal	NNP
en-wikipedia-org-4539	93	33	and	and	CC
en-wikipedia-org-4539	93	34	state	state	NN
en-wikipedia-org-4539	93	35	income	income	NN
en-wikipedia-org-4539	93	36	tax	tax	NN
en-wikipedia-org-4539	93	37	is	be	VBZ
en-wikipedia-org-4539	93	38	calculated	calculate	VBN
en-wikipedia-org-4539	93	39	,	,	,
en-wikipedia-org-4539	93	40	and	and	CC
en-wikipedia-org-4539	93	41	returns	return	NNS
en-wikipedia-org-4539	93	42	filed	file	VBD
en-wikipedia-org-4539	93	43	,	,	,
en-wikipedia-org-4539	93	44	for	for	IN
en-wikipedia-org-4539	93	45	each	each	DT
en-wikipedia-org-4539	93	46	taxpayer	taxpayer	NN
en-wikipedia-org-4539	93	47	.	.	.
en-wikipedia-org-4539	94	1	Two	two	CD
en-wikipedia-org-4539	94	2	married	marry	VBN
en-wikipedia-org-4539	94	3	individuals	individual	NNS
en-wikipedia-org-4539	94	4	may	may	MD
en-wikipedia-org-4539	94	5	calculate	calculate	VB
en-wikipedia-org-4539	94	6	tax	tax	NN
en-wikipedia-org-4539	94	7	and	and	CC
en-wikipedia-org-4539	94	8	file	file	NN
en-wikipedia-org-4539	94	9	returns	return	NNS
en-wikipedia-org-4539	94	10	jointly	jointly	RB
en-wikipedia-org-4539	94	11	or	or	CC
en-wikipedia-org-4539	94	12	separately	separately	RB
en-wikipedia-org-4539	94	13	.	.	.
en-wikipedia-org-4539	95	1	In	in	IN
en-wikipedia-org-4539	95	2	addition	addition	NN
en-wikipedia-org-4539	95	3	,	,	,
en-wikipedia-org-4539	95	4	unmarried	unmarried	JJ
en-wikipedia-org-4539	95	5	individuals	individual	NNS
en-wikipedia-org-4539	95	6	supporting	support	VBG
en-wikipedia-org-4539	95	7	children	child	NNS
en-wikipedia-org-4539	95	8	or	or	CC
en-wikipedia-org-4539	95	9	certain	certain	JJ
en-wikipedia-org-4539	95	10	other	other	JJ
en-wikipedia-org-4539	95	11	relatives	relative	NNS
en-wikipedia-org-4539	95	12	may	may	MD
en-wikipedia-org-4539	95	13	file	file	VB
en-wikipedia-org-4539	95	14	a	a	DT
en-wikipedia-org-4539	95	15	return	return	NN
en-wikipedia-org-4539	95	16	as	as	IN
en-wikipedia-org-4539	95	17	a	a	DT
en-wikipedia-org-4539	95	18	head	head	NN
en-wikipedia-org-4539	95	19	of	of	IN
en-wikipedia-org-4539	95	20	household	household	NN
en-wikipedia-org-4539	95	21	.	.	.
en-wikipedia-org-4539	96	1	Parent	parent	NN
en-wikipedia-org-4539	96	2	-	-	HYPH
en-wikipedia-org-4539	96	3	subsidiary	subsidiary	NN
en-wikipedia-org-4539	96	4	groups	group	NNS
en-wikipedia-org-4539	96	5	of	of	IN
en-wikipedia-org-4539	96	6	companies	company	NNS
en-wikipedia-org-4539	96	7	may	may	MD
en-wikipedia-org-4539	96	8	elect	elect	VB
en-wikipedia-org-4539	96	9	to	to	TO
en-wikipedia-org-4539	96	10	file	file	VB
en-wikipedia-org-4539	96	11	a	a	DT
en-wikipedia-org-4539	96	12	consolidated	consolidated	JJ
en-wikipedia-org-4539	96	13	return	return	NN
en-wikipedia-org-4539	96	14	.	.	.
en-wikipedia-org-4539	97	1	Graduated	graduate	VBN
en-wikipedia-org-4539	97	2	tax	tax	NN
en-wikipedia-org-4539	97	3	rates[edit	rates[edit	NNS
en-wikipedia-org-4539	97	4	]	]	-RRB-
en-wikipedia-org-4539	97	5	Progressive	progressive	JJ
en-wikipedia-org-4539	97	6	effective	effective	JJ
en-wikipedia-org-4539	97	7	tax	tax	NN
en-wikipedia-org-4539	97	8	burden	burden	NN
en-wikipedia-org-4539	97	9	Income	income	NN
en-wikipedia-org-4539	97	10	tax	tax	NN
en-wikipedia-org-4539	97	11	rates	rate	NNS
en-wikipedia-org-4539	97	12	differ	differ	VBP
en-wikipedia-org-4539	97	13	at	at	IN
en-wikipedia-org-4539	97	14	the	the	DT
en-wikipedia-org-4539	97	15	federal	federal	JJ
en-wikipedia-org-4539	97	16	and	and	CC
en-wikipedia-org-4539	97	17	state	state	NN
en-wikipedia-org-4539	97	18	levels	level	NNS
en-wikipedia-org-4539	97	19	for	for	IN
en-wikipedia-org-4539	97	20	corporations	corporation	NNS
en-wikipedia-org-4539	97	21	and	and	CC
en-wikipedia-org-4539	97	22	individuals	individual	NNS
en-wikipedia-org-4539	97	23	.	.	.
en-wikipedia-org-4539	98	1	Federal	federal	JJ
en-wikipedia-org-4539	98	2	and	and	CC
en-wikipedia-org-4539	98	3	many	many	JJ
en-wikipedia-org-4539	98	4	state	state	NN
en-wikipedia-org-4539	98	5	income	income	NN
en-wikipedia-org-4539	98	6	tax	tax	NN
en-wikipedia-org-4539	98	7	rates	rate	NNS
en-wikipedia-org-4539	98	8	are	be	VBP
en-wikipedia-org-4539	98	9	higher	high	JJR
en-wikipedia-org-4539	98	10	(	(	-LRB-
en-wikipedia-org-4539	98	11	graduated	graduate	VBN
en-wikipedia-org-4539	98	12	)	)	-RRB-
en-wikipedia-org-4539	98	13	at	at	IN
en-wikipedia-org-4539	98	14	higher	high	JJR
en-wikipedia-org-4539	98	15	levels	level	NNS
en-wikipedia-org-4539	98	16	of	of	IN
en-wikipedia-org-4539	98	17	income	income	NN
en-wikipedia-org-4539	98	18	.	.	.
en-wikipedia-org-4539	99	1	The	the	DT
en-wikipedia-org-4539	99	2	income	income	NN
en-wikipedia-org-4539	99	3	level	level	NN
en-wikipedia-org-4539	99	4	at	at	IN
en-wikipedia-org-4539	99	5	which	which	WDT
en-wikipedia-org-4539	99	6	various	various	JJ
en-wikipedia-org-4539	99	7	tax	tax	NN
en-wikipedia-org-4539	99	8	rates	rate	NNS
en-wikipedia-org-4539	99	9	apply	apply	VBP
en-wikipedia-org-4539	99	10	for	for	IN
en-wikipedia-org-4539	99	11	individuals	individual	NNS
en-wikipedia-org-4539	99	12	varies	vary	VBZ
en-wikipedia-org-4539	99	13	by	by	IN
en-wikipedia-org-4539	99	14	filing	filing	NN
en-wikipedia-org-4539	99	15	status	status	NN
en-wikipedia-org-4539	99	16	.	.	.
en-wikipedia-org-4539	100	1	The	the	DT
en-wikipedia-org-4539	100	2	income	income	NN
en-wikipedia-org-4539	100	3	level	level	NN
en-wikipedia-org-4539	100	4	at	at	IN
en-wikipedia-org-4539	100	5	which	which	WDT
en-wikipedia-org-4539	100	6	each	each	DT
en-wikipedia-org-4539	100	7	rate	rate	NN
en-wikipedia-org-4539	100	8	starts	start	VBZ
en-wikipedia-org-4539	100	9	generally	generally	RB
en-wikipedia-org-4539	100	10	is	be	VBZ
en-wikipedia-org-4539	100	11	higher	high	JJR
en-wikipedia-org-4539	100	12	(	(	-LRB-
en-wikipedia-org-4539	100	13	i.e.	i.e.	FW
en-wikipedia-org-4539	100	14	,	,	,
en-wikipedia-org-4539	100	15	tax	tax	NN
en-wikipedia-org-4539	100	16	is	be	VBZ
en-wikipedia-org-4539	100	17	lower	low	JJR
en-wikipedia-org-4539	100	18	)	)	-RRB-
en-wikipedia-org-4539	100	19	for	for	IN
en-wikipedia-org-4539	100	20	married	married	JJ
en-wikipedia-org-4539	100	21	couples	couple	NNS
en-wikipedia-org-4539	100	22	filing	file	VBG
en-wikipedia-org-4539	100	23	a	a	DT
en-wikipedia-org-4539	100	24	joint	joint	JJ
en-wikipedia-org-4539	100	25	return	return	NN
en-wikipedia-org-4539	100	26	or	or	CC
en-wikipedia-org-4539	100	27	single	single	JJ
en-wikipedia-org-4539	100	28	individuals	individual	NNS
en-wikipedia-org-4539	100	29	filing	file	VBG
en-wikipedia-org-4539	100	30	as	as	IN
en-wikipedia-org-4539	100	31	head	head	NN
en-wikipedia-org-4539	100	32	of	of	IN
en-wikipedia-org-4539	100	33	household	household	NN
en-wikipedia-org-4539	100	34	.	.	.
en-wikipedia-org-4539	101	1	Individuals	individual	NNS
en-wikipedia-org-4539	101	2	are	be	VBP
en-wikipedia-org-4539	101	3	subject	subject	JJ
en-wikipedia-org-4539	101	4	to	to	IN
en-wikipedia-org-4539	101	5	federal	federal	JJ
en-wikipedia-org-4539	101	6	graduated	graduate	VBN
en-wikipedia-org-4539	101	7	tax	tax	NN
en-wikipedia-org-4539	101	8	rates	rate	NNS
en-wikipedia-org-4539	101	9	from	from	IN
en-wikipedia-org-4539	101	10	10	10	CD
en-wikipedia-org-4539	101	11	%	%	NN
en-wikipedia-org-4539	101	12	to	to	IN
en-wikipedia-org-4539	101	13	39.6	39.6	CD
en-wikipedia-org-4539	101	14	%	%	NN
en-wikipedia-org-4539	101	15	.	.	.
en-wikipedia-org-4539	102	1	[	[	-LRB-
en-wikipedia-org-4539	102	2	17	17	CD
en-wikipedia-org-4539	102	3	]	]	-RRB-
en-wikipedia-org-4539	102	4	Corporations	corporation	NNS
en-wikipedia-org-4539	102	5	are	be	VBP
en-wikipedia-org-4539	102	6	subject	subject	JJ
en-wikipedia-org-4539	102	7	to	to	IN
en-wikipedia-org-4539	102	8	federal	federal	JJ
en-wikipedia-org-4539	102	9	graduated	graduate	VBN
en-wikipedia-org-4539	102	10	rates	rate	NNS
en-wikipedia-org-4539	102	11	of	of	IN
en-wikipedia-org-4539	102	12	tax	tax	NN
en-wikipedia-org-4539	102	13	from	from	IN
en-wikipedia-org-4539	102	14	15	15	CD
en-wikipedia-org-4539	102	15	%	%	NN
en-wikipedia-org-4539	102	16	to	to	TO
en-wikipedia-org-4539	102	17	35	35	CD
en-wikipedia-org-4539	102	18	%	%	NN
en-wikipedia-org-4539	102	19	;	;	,
en-wikipedia-org-4539	102	20	a	a	DT
en-wikipedia-org-4539	102	21	rate	rate	NN
en-wikipedia-org-4539	102	22	of	of	IN
en-wikipedia-org-4539	102	23	34	34	CD
en-wikipedia-org-4539	102	24	%	%	NN
en-wikipedia-org-4539	102	25	applies	apply	VBZ
en-wikipedia-org-4539	102	26	to	to	TO
en-wikipedia-org-4539	102	27	income	income	VB
en-wikipedia-org-4539	102	28	from	from	IN
en-wikipedia-org-4539	102	29	$	$	$
en-wikipedia-org-4539	102	30	335,000	335,000	CD
en-wikipedia-org-4539	102	31	to	to	TO
en-wikipedia-org-4539	102	32	$	$	$
en-wikipedia-org-4539	102	33	15,000,000	15,000,000	CD
en-wikipedia-org-4539	102	34	.	.	.
en-wikipedia-org-4539	103	1	[	[	-LRB-
en-wikipedia-org-4539	103	2	18	18	CD
en-wikipedia-org-4539	103	3	]	]	-RRB-
en-wikipedia-org-4539	103	4	State	state	NN
en-wikipedia-org-4539	103	5	income	income	NN
en-wikipedia-org-4539	103	6	tax	tax	NN
en-wikipedia-org-4539	103	7	rates	rate	NNS
en-wikipedia-org-4539	103	8	,	,	,
en-wikipedia-org-4539	103	9	in	in	IN
en-wikipedia-org-4539	103	10	states	state	NNS
en-wikipedia-org-4539	103	11	which	which	WDT
en-wikipedia-org-4539	103	12	have	have	VBP
en-wikipedia-org-4539	103	13	a	a	DT
en-wikipedia-org-4539	103	14	tax	tax	NN
en-wikipedia-org-4539	103	15	on	on	IN
en-wikipedia-org-4539	103	16	personal	personal	JJ
en-wikipedia-org-4539	103	17	incomes	income	NNS
en-wikipedia-org-4539	103	18	,	,	,
en-wikipedia-org-4539	103	19	vary	vary	VBP
en-wikipedia-org-4539	103	20	from	from	IN
en-wikipedia-org-4539	103	21	1	1	CD
en-wikipedia-org-4539	103	22	%	%	NN
en-wikipedia-org-4539	103	23	to	to	IN
en-wikipedia-org-4539	103	24	16	16	CD
en-wikipedia-org-4539	103	25	%	%	NN
en-wikipedia-org-4539	103	26	,	,	,
en-wikipedia-org-4539	103	27	including	include	VBG
en-wikipedia-org-4539	103	28	local	local	JJ
en-wikipedia-org-4539	103	29	income	income	NN
en-wikipedia-org-4539	103	30	tax	tax	NN
en-wikipedia-org-4539	103	31	where	where	WRB
en-wikipedia-org-4539	103	32	applicable	applicable	JJ
en-wikipedia-org-4539	103	33	.	.	.
en-wikipedia-org-4539	104	1	Nine	nine	CD
en-wikipedia-org-4539	104	2	(	(	-LRB-
en-wikipedia-org-4539	104	3	9	9	CD
en-wikipedia-org-4539	104	4	)	)	-RRB-
en-wikipedia-org-4539	104	5	states	state	NNS
en-wikipedia-org-4539	104	6	do	do	VBP
en-wikipedia-org-4539	104	7	not	not	RB
en-wikipedia-org-4539	104	8	have	have	VB
en-wikipedia-org-4539	104	9	a	a	DT
en-wikipedia-org-4539	104	10	tax	tax	NN
en-wikipedia-org-4539	104	11	on	on	IN
en-wikipedia-org-4539	104	12	ordinary	ordinary	JJ
en-wikipedia-org-4539	104	13	personal	personal	JJ
en-wikipedia-org-4539	104	14	incomes	income	NNS
en-wikipedia-org-4539	104	15	.	.	.
en-wikipedia-org-4539	105	1	These	these	DT
en-wikipedia-org-4539	105	2	include	include	VBP
en-wikipedia-org-4539	105	3	Alaska	Alaska	NNP
en-wikipedia-org-4539	105	4	,	,	,
en-wikipedia-org-4539	105	5	Florida	Florida	NNP
en-wikipedia-org-4539	105	6	,	,	,
en-wikipedia-org-4539	105	7	Nevada	Nevada	NNP
en-wikipedia-org-4539	105	8	,	,	,
en-wikipedia-org-4539	105	9	South	South	NNP
en-wikipedia-org-4539	105	10	Dakota	Dakota	NNP
en-wikipedia-org-4539	105	11	,	,	,
en-wikipedia-org-4539	105	12	Texas	Texas	NNP
en-wikipedia-org-4539	105	13	,	,	,
en-wikipedia-org-4539	105	14	Washington	Washington	NNP
en-wikipedia-org-4539	105	15	,	,	,
en-wikipedia-org-4539	105	16	and	and	CC
en-wikipedia-org-4539	105	17	Wyoming	Wyoming	NNP
en-wikipedia-org-4539	105	18	.	.	.
en-wikipedia-org-4539	106	1	Two	two	CD
en-wikipedia-org-4539	106	2	states	state	NNS
en-wikipedia-org-4539	106	3	with	with	IN
en-wikipedia-org-4539	106	4	a	a	DT
en-wikipedia-org-4539	106	5	tax	tax	NN
en-wikipedia-org-4539	106	6	only	only	RB
en-wikipedia-org-4539	106	7	on	on	IN
en-wikipedia-org-4539	106	8	interest	interest	NN
en-wikipedia-org-4539	106	9	and	and	CC
en-wikipedia-org-4539	106	10	dividend	dividend	NN
en-wikipedia-org-4539	106	11	income	income	NN
en-wikipedia-org-4539	106	12	of	of	IN
en-wikipedia-org-4539	106	13	individuals	individual	NNS
en-wikipedia-org-4539	106	14	,	,	,
en-wikipedia-org-4539	106	15	are	be	VBP
en-wikipedia-org-4539	106	16	New	New	NNP
en-wikipedia-org-4539	106	17	Hampshire	Hampshire	NNP
en-wikipedia-org-4539	106	18	and	and	CC
en-wikipedia-org-4539	106	19	Tennessee	Tennessee	NNP
en-wikipedia-org-4539	106	20	.	.	.
en-wikipedia-org-4539	107	1	Main	main	JJ
en-wikipedia-org-4539	107	2	article	article	NN
en-wikipedia-org-4539	107	3	:	:	:
en-wikipedia-org-4539	107	4	State	state	NN
en-wikipedia-org-4539	107	5	income	income	NN
en-wikipedia-org-4539	107	6	tax	tax	NN
en-wikipedia-org-4539	107	7	State	state	NN
en-wikipedia-org-4539	107	8	and	and	CC
en-wikipedia-org-4539	107	9	local	local	JJ
en-wikipedia-org-4539	107	10	taxes	taxis	NNS
en-wikipedia-org-4539	107	11	are	be	VBP
en-wikipedia-org-4539	107	12	generally	generally	RB
en-wikipedia-org-4539	107	13	deductible	deductible	JJ
en-wikipedia-org-4539	107	14	in	in	IN
en-wikipedia-org-4539	107	15	computing	compute	VBG
en-wikipedia-org-4539	107	16	federal	federal	JJ
en-wikipedia-org-4539	107	17	taxable	taxable	JJ
en-wikipedia-org-4539	107	18	income	income	NN
en-wikipedia-org-4539	107	19	.	.	.
en-wikipedia-org-4539	108	1	Federal	federal	JJ
en-wikipedia-org-4539	108	2	and	and	CC
en-wikipedia-org-4539	108	3	many	many	JJ
en-wikipedia-org-4539	108	4	state	state	NN
en-wikipedia-org-4539	108	5	individual	individual	JJ
en-wikipedia-org-4539	108	6	income	income	NN
en-wikipedia-org-4539	108	7	tax	tax	NN
en-wikipedia-org-4539	108	8	rate	rate	NN
en-wikipedia-org-4539	108	9	schedules	schedule	NNS
en-wikipedia-org-4539	108	10	differ	differ	VBP
en-wikipedia-org-4539	108	11	based	base	VBN
en-wikipedia-org-4539	108	12	on	on	IN
en-wikipedia-org-4539	108	13	the	the	DT
en-wikipedia-org-4539	108	14	individual	individual	NN
en-wikipedia-org-4539	108	15	's	's	POS
en-wikipedia-org-4539	108	16	filing	filing	NN
en-wikipedia-org-4539	108	17	status	status	NN
en-wikipedia-org-4539	108	18	.	.	.
en-wikipedia-org-4539	109	1	Income[edit	income[edit	LS
en-wikipedia-org-4539	109	2	]	]	-RRB-
en-wikipedia-org-4539	109	3	Main	main	JJ
en-wikipedia-org-4539	109	4	articles	article	NNS
en-wikipedia-org-4539	109	5	:	:	:
en-wikipedia-org-4539	109	6	Gross	gross	JJ
en-wikipedia-org-4539	109	7	income	income	NN
en-wikipedia-org-4539	109	8	and	and	CC
en-wikipedia-org-4539	109	9	Tax	tax	NN
en-wikipedia-org-4539	109	10	exemption	exemption	NN
en-wikipedia-org-4539	109	11	§	§	-LRB-
en-wikipedia-org-4539	109	12	 	  	_SP
en-wikipedia-org-4539	109	13	Exempt	exempt	JJ
en-wikipedia-org-4539	109	14	income	income	NN
en-wikipedia-org-4539	109	15	Share	share	NN
en-wikipedia-org-4539	109	16	of	of	IN
en-wikipedia-org-4539	109	17	income	income	NN
en-wikipedia-org-4539	109	18	tax	tax	NN
en-wikipedia-org-4539	109	19	paid	pay	VBN
en-wikipedia-org-4539	109	20	by	by	IN
en-wikipedia-org-4539	109	21	level	level	NN
en-wikipedia-org-4539	109	22	of	of	IN
en-wikipedia-org-4539	109	23	income	income	NN
en-wikipedia-org-4539	109	24	.	.	.
en-wikipedia-org-4539	110	1	The	the	DT
en-wikipedia-org-4539	110	2	top	top	JJ
en-wikipedia-org-4539	110	3	2.7	2.7	CD
en-wikipedia-org-4539	110	4	%	%	NN
en-wikipedia-org-4539	110	5	of	of	IN
en-wikipedia-org-4539	110	6	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	110	7	(	(	-LRB-
en-wikipedia-org-4539	110	8	those	those	DT
en-wikipedia-org-4539	110	9	with	with	IN
en-wikipedia-org-4539	110	10	income	income	NN
en-wikipedia-org-4539	110	11	over	over	IN
en-wikipedia-org-4539	110	12	$	$	$
en-wikipedia-org-4539	110	13	250,000	250,000	CD
en-wikipedia-org-4539	110	14	)	)	-RRB-
en-wikipedia-org-4539	110	15	paid	pay	VBN
en-wikipedia-org-4539	110	16	51.6	51.6	CD
en-wikipedia-org-4539	110	17	%	%	NN
en-wikipedia-org-4539	110	18	of	of	IN
en-wikipedia-org-4539	110	19	the	the	DT
en-wikipedia-org-4539	110	20	federal	federal	JJ
en-wikipedia-org-4539	110	21	income	income	NN
en-wikipedia-org-4539	110	22	taxes	taxis	NNS
en-wikipedia-org-4539	110	23	in	in	IN
en-wikipedia-org-4539	110	24	2014	2014	CD
en-wikipedia-org-4539	110	25	.	.	.
en-wikipedia-org-4539	111	1	[	[	-LRB-
en-wikipedia-org-4539	111	2	19	19	CD
en-wikipedia-org-4539	111	3	]	]	-RRB-
en-wikipedia-org-4539	111	4	Taxable	taxable	JJ
en-wikipedia-org-4539	111	5	income	income	NN
en-wikipedia-org-4539	111	6	is	be	VBZ
en-wikipedia-org-4539	111	7	gross	gross	JJ
en-wikipedia-org-4539	111	8	income[20	income[20	NN
en-wikipedia-org-4539	111	9	]	]	-RRB-
en-wikipedia-org-4539	111	10	less	less	JJR
en-wikipedia-org-4539	111	11	adjustments	adjustment	NNS
en-wikipedia-org-4539	111	12	and	and	CC
en-wikipedia-org-4539	111	13	allowable	allowable	JJ
en-wikipedia-org-4539	111	14	tax	tax	NN
en-wikipedia-org-4539	111	15	deductions	deduction	NNS
en-wikipedia-org-4539	111	16	.	.	.
en-wikipedia-org-4539	112	1	[	[	-LRB-
en-wikipedia-org-4539	112	2	21	21	CD
en-wikipedia-org-4539	112	3	]	]	-RRB-
en-wikipedia-org-4539	112	4	Gross	gross	JJ
en-wikipedia-org-4539	112	5	income	income	NN
en-wikipedia-org-4539	112	6	for	for	IN
en-wikipedia-org-4539	112	7	federal	federal	JJ
en-wikipedia-org-4539	112	8	and	and	CC
en-wikipedia-org-4539	112	9	most	most	JJS
en-wikipedia-org-4539	112	10	states	state	NNS
en-wikipedia-org-4539	112	11	is	be	VBZ
en-wikipedia-org-4539	112	12	receipts	receipt	NNS
en-wikipedia-org-4539	112	13	and	and	CC
en-wikipedia-org-4539	112	14	gains	gain	NNS
en-wikipedia-org-4539	112	15	from	from	IN
en-wikipedia-org-4539	112	16	all	all	DT
en-wikipedia-org-4539	112	17	sources	source	NNS
en-wikipedia-org-4539	112	18	less	less	JJR
en-wikipedia-org-4539	112	19	cost	cost	NN
en-wikipedia-org-4539	112	20	of	of	IN
en-wikipedia-org-4539	112	21	goods	good	NNS
en-wikipedia-org-4539	112	22	sold	sell	VBN
en-wikipedia-org-4539	112	23	.	.	.
en-wikipedia-org-4539	113	1	Gross	gross	JJ
en-wikipedia-org-4539	113	2	income	income	NN
en-wikipedia-org-4539	113	3	includes	include	VBZ
en-wikipedia-org-4539	113	4	"	"	``
en-wikipedia-org-4539	113	5	all	all	DT
en-wikipedia-org-4539	113	6	income	income	NN
en-wikipedia-org-4539	113	7	from	from	IN
en-wikipedia-org-4539	113	8	whatever	whatever	WDT
en-wikipedia-org-4539	113	9	source	source	NN
en-wikipedia-org-4539	113	10	"	"	''
en-wikipedia-org-4539	113	11	,	,	,
en-wikipedia-org-4539	113	12	and	and	CC
en-wikipedia-org-4539	113	13	is	be	VBZ
en-wikipedia-org-4539	113	14	not	not	RB
en-wikipedia-org-4539	113	15	limited	limit	VBN
en-wikipedia-org-4539	113	16	to	to	IN
en-wikipedia-org-4539	113	17	cash	cash	NN
en-wikipedia-org-4539	113	18	received	receive	VBN
en-wikipedia-org-4539	113	19	.	.	.
en-wikipedia-org-4539	114	1	Income	income	NN
en-wikipedia-org-4539	114	2	from	from	IN
en-wikipedia-org-4539	114	3	illegal	illegal	JJ
en-wikipedia-org-4539	114	4	activities	activity	NNS
en-wikipedia-org-4539	114	5	is	be	VBZ
en-wikipedia-org-4539	114	6	taxable	taxable	JJ
en-wikipedia-org-4539	114	7	and	and	CC
en-wikipedia-org-4539	114	8	must	must	MD
en-wikipedia-org-4539	114	9	be	be	VB
en-wikipedia-org-4539	114	10	reported	report	VBN
en-wikipedia-org-4539	114	11	to	to	IN
en-wikipedia-org-4539	114	12	the	the	DT
en-wikipedia-org-4539	114	13	IRS	IRS	NNP
en-wikipedia-org-4539	114	14	.	.	.
en-wikipedia-org-4539	115	1	[	[	-LRB-
en-wikipedia-org-4539	115	2	22	22	CD
en-wikipedia-org-4539	115	3	]	]	-RRB-
en-wikipedia-org-4539	115	4	The	the	DT
en-wikipedia-org-4539	115	5	amount	amount	NN
en-wikipedia-org-4539	115	6	of	of	IN
en-wikipedia-org-4539	115	7	income	income	NN
en-wikipedia-org-4539	115	8	recognized	recognize	VBN
en-wikipedia-org-4539	115	9	is	be	VBZ
en-wikipedia-org-4539	115	10	generally	generally	RB
en-wikipedia-org-4539	115	11	the	the	DT
en-wikipedia-org-4539	115	12	value	value	NN
en-wikipedia-org-4539	115	13	received	receive	VBD
en-wikipedia-org-4539	115	14	or	or	CC
en-wikipedia-org-4539	115	15	which	which	WDT
en-wikipedia-org-4539	115	16	the	the	DT
en-wikipedia-org-4539	115	17	taxpayer	taxpayer	NN
en-wikipedia-org-4539	115	18	has	have	VBZ
en-wikipedia-org-4539	115	19	a	a	DT
en-wikipedia-org-4539	115	20	right	right	NN
en-wikipedia-org-4539	115	21	to	to	TO
en-wikipedia-org-4539	115	22	receive	receive	VB
en-wikipedia-org-4539	115	23	.	.	.
en-wikipedia-org-4539	116	1	Certain	certain	JJ
en-wikipedia-org-4539	116	2	types	type	NNS
en-wikipedia-org-4539	116	3	of	of	IN
en-wikipedia-org-4539	116	4	income	income	NN
en-wikipedia-org-4539	116	5	are	be	VBP
en-wikipedia-org-4539	116	6	specifically	specifically	RB
en-wikipedia-org-4539	116	7	excluded	exclude	VBN
en-wikipedia-org-4539	116	8	from	from	IN
en-wikipedia-org-4539	116	9	gross	gross	JJ
en-wikipedia-org-4539	116	10	income	income	NN
en-wikipedia-org-4539	116	11	.	.	.
en-wikipedia-org-4539	117	1	The	the	DT
en-wikipedia-org-4539	117	2	time	time	NN
en-wikipedia-org-4539	117	3	at	at	IN
en-wikipedia-org-4539	117	4	which	which	WDT
en-wikipedia-org-4539	117	5	gross	gross	JJ
en-wikipedia-org-4539	117	6	income	income	NN
en-wikipedia-org-4539	117	7	becomes	become	VBZ
en-wikipedia-org-4539	117	8	taxable	taxable	JJ
en-wikipedia-org-4539	117	9	is	be	VBZ
en-wikipedia-org-4539	117	10	determined	determine	VBN
en-wikipedia-org-4539	117	11	under	under	IN
en-wikipedia-org-4539	117	12	federal	federal	JJ
en-wikipedia-org-4539	117	13	tax	tax	NN
en-wikipedia-org-4539	117	14	rules	rule	NNS
en-wikipedia-org-4539	117	15	.	.	.
en-wikipedia-org-4539	118	1	This	this	DT
en-wikipedia-org-4539	118	2	may	may	MD
en-wikipedia-org-4539	118	3	differ	differ	VB
en-wikipedia-org-4539	118	4	in	in	IN
en-wikipedia-org-4539	118	5	some	some	DT
en-wikipedia-org-4539	118	6	cases	case	NNS
en-wikipedia-org-4539	118	7	from	from	IN
en-wikipedia-org-4539	118	8	accounting	accounting	NN
en-wikipedia-org-4539	118	9	rules	rule	NNS
en-wikipedia-org-4539	118	10	.	.	.
en-wikipedia-org-4539	119	1	[	[	-LRB-
en-wikipedia-org-4539	119	2	23	23	CD
en-wikipedia-org-4539	119	3	]	]	-RRB-
en-wikipedia-org-4539	119	4	Certain	certain	JJ
en-wikipedia-org-4539	119	5	types	type	NNS
en-wikipedia-org-4539	119	6	of	of	IN
en-wikipedia-org-4539	119	7	income	income	NN
en-wikipedia-org-4539	119	8	are	be	VBP
en-wikipedia-org-4539	119	9	excluded	exclude	VBN
en-wikipedia-org-4539	119	10	from	from	IN
en-wikipedia-org-4539	119	11	gross	gross	JJ
en-wikipedia-org-4539	119	12	income	income	NN
en-wikipedia-org-4539	119	13	(	(	-LRB-
en-wikipedia-org-4539	119	14	and	and	CC
en-wikipedia-org-4539	119	15	therefore	therefore	RB
en-wikipedia-org-4539	119	16	subject	subject	JJ
en-wikipedia-org-4539	119	17	to	to	IN
en-wikipedia-org-4539	119	18	tax	tax	NN
en-wikipedia-org-4539	119	19	exemption	exemption	NN
en-wikipedia-org-4539	119	20	)	)	-RRB-
en-wikipedia-org-4539	119	21	.	.	.
en-wikipedia-org-4539	120	1	[	[	-LRB-
en-wikipedia-org-4539	120	2	24	24	CD
en-wikipedia-org-4539	120	3	]	]	-RRB-
en-wikipedia-org-4539	120	4	The	the	DT
en-wikipedia-org-4539	120	5	exclusions	exclusion	NNS
en-wikipedia-org-4539	120	6	differ	differ	VBP
en-wikipedia-org-4539	120	7	at	at	IN
en-wikipedia-org-4539	120	8	federal	federal	JJ
en-wikipedia-org-4539	120	9	and	and	CC
en-wikipedia-org-4539	120	10	state	state	NN
en-wikipedia-org-4539	120	11	levels	level	NNS
en-wikipedia-org-4539	120	12	.	.	.
en-wikipedia-org-4539	121	1	For	for	IN
en-wikipedia-org-4539	121	2	federal	federal	JJ
en-wikipedia-org-4539	121	3	income	income	NN
en-wikipedia-org-4539	121	4	tax	tax	NN
en-wikipedia-org-4539	121	5	,	,	,
en-wikipedia-org-4539	121	6	interest	interest	NN
en-wikipedia-org-4539	121	7	income	income	NN
en-wikipedia-org-4539	121	8	on	on	IN
en-wikipedia-org-4539	121	9	state	state	NN
en-wikipedia-org-4539	121	10	and	and	CC
en-wikipedia-org-4539	121	11	local	local	JJ
en-wikipedia-org-4539	121	12	bonds	bond	NNS
en-wikipedia-org-4539	121	13	is	be	VBZ
en-wikipedia-org-4539	121	14	exempt	exempt	JJ
en-wikipedia-org-4539	121	15	,	,	,
en-wikipedia-org-4539	121	16	while	while	IN
en-wikipedia-org-4539	121	17	few	few	JJ
en-wikipedia-org-4539	121	18	states	state	NNS
en-wikipedia-org-4539	121	19	exempt	exempt	VBP
en-wikipedia-org-4539	121	20	any	any	DT
en-wikipedia-org-4539	121	21	interest	interest	NN
en-wikipedia-org-4539	121	22	income	income	NN
en-wikipedia-org-4539	121	23	except	except	IN
en-wikipedia-org-4539	121	24	from	from	IN
en-wikipedia-org-4539	121	25	municipalities	municipality	NNS
en-wikipedia-org-4539	121	26	within	within	IN
en-wikipedia-org-4539	121	27	that	that	DT
en-wikipedia-org-4539	121	28	state	state	NN
en-wikipedia-org-4539	121	29	.	.	.
en-wikipedia-org-4539	122	1	In	in	IN
en-wikipedia-org-4539	122	2	addition	addition	NN
en-wikipedia-org-4539	122	3	,	,	,
en-wikipedia-org-4539	122	4	certain	certain	JJ
en-wikipedia-org-4539	122	5	types	type	NNS
en-wikipedia-org-4539	122	6	of	of	IN
en-wikipedia-org-4539	122	7	receipts	receipt	NNS
en-wikipedia-org-4539	122	8	,	,	,
en-wikipedia-org-4539	122	9	such	such	JJ
en-wikipedia-org-4539	122	10	as	as	IN
en-wikipedia-org-4539	122	11	gifts	gift	NNS
en-wikipedia-org-4539	122	12	and	and	CC
en-wikipedia-org-4539	122	13	inheritances	inheritance	NNS
en-wikipedia-org-4539	122	14	,	,	,
en-wikipedia-org-4539	122	15	and	and	CC
en-wikipedia-org-4539	122	16	certain	certain	JJ
en-wikipedia-org-4539	122	17	types	type	NNS
en-wikipedia-org-4539	122	18	of	of	IN
en-wikipedia-org-4539	122	19	benefits	benefit	NNS
en-wikipedia-org-4539	122	20	,	,	,
en-wikipedia-org-4539	122	21	such	such	JJ
en-wikipedia-org-4539	122	22	as	as	IN
en-wikipedia-org-4539	122	23	employer	employer	NN
en-wikipedia-org-4539	122	24	-	-	HYPH
en-wikipedia-org-4539	122	25	provided	provide	VBN
en-wikipedia-org-4539	122	26	health	health	NN
en-wikipedia-org-4539	122	27	insurance	insurance	NN
en-wikipedia-org-4539	122	28	,	,	,
en-wikipedia-org-4539	122	29	are	be	VBP
en-wikipedia-org-4539	122	30	excluded	exclude	VBN
en-wikipedia-org-4539	122	31	from	from	IN
en-wikipedia-org-4539	122	32	income	income	NN
en-wikipedia-org-4539	122	33	.	.	.
en-wikipedia-org-4539	123	1	Foreign	foreign	JJ
en-wikipedia-org-4539	123	2	non	non	JJ
en-wikipedia-org-4539	123	3	-	-	JJ
en-wikipedia-org-4539	123	4	resident	resident	JJ
en-wikipedia-org-4539	123	5	persons	person	NNS
en-wikipedia-org-4539	123	6	are	be	VBP
en-wikipedia-org-4539	123	7	taxed	tax	VBN
en-wikipedia-org-4539	123	8	only	only	RB
en-wikipedia-org-4539	123	9	on	on	IN
en-wikipedia-org-4539	123	10	income	income	NN
en-wikipedia-org-4539	123	11	from	from	IN
en-wikipedia-org-4539	123	12	U.S.	U.S.	NNP
en-wikipedia-org-4539	123	13	sources	source	NNS
en-wikipedia-org-4539	123	14	or	or	CC
en-wikipedia-org-4539	123	15	from	from	IN
en-wikipedia-org-4539	123	16	a	a	DT
en-wikipedia-org-4539	123	17	U.S.	U.S.	NNP
en-wikipedia-org-4539	123	18	business	business	NN
en-wikipedia-org-4539	123	19	.	.	.
en-wikipedia-org-4539	124	1	Tax	tax	NN
en-wikipedia-org-4539	124	2	on	on	IN
en-wikipedia-org-4539	124	3	foreign	foreign	JJ
en-wikipedia-org-4539	124	4	non	non	JJ
en-wikipedia-org-4539	124	5	-	-	JJ
en-wikipedia-org-4539	124	6	resident	resident	JJ
en-wikipedia-org-4539	124	7	persons	person	NNS
en-wikipedia-org-4539	124	8	on	on	IN
en-wikipedia-org-4539	124	9	non	non	JJ
en-wikipedia-org-4539	124	10	-	-	JJ
en-wikipedia-org-4539	124	11	business	business	JJ
en-wikipedia-org-4539	124	12	income	income	NN
en-wikipedia-org-4539	124	13	is	be	VBZ
en-wikipedia-org-4539	124	14	at	at	IN
en-wikipedia-org-4539	124	15	30	30	CD
en-wikipedia-org-4539	124	16	%	%	NN
en-wikipedia-org-4539	124	17	of	of	IN
en-wikipedia-org-4539	124	18	the	the	DT
en-wikipedia-org-4539	124	19	gross	gross	JJ
en-wikipedia-org-4539	124	20	income	income	NN
en-wikipedia-org-4539	124	21	,	,	,
en-wikipedia-org-4539	124	22	but	but	CC
en-wikipedia-org-4539	124	23	reduced	reduce	VBN
en-wikipedia-org-4539	124	24	under	under	IN
en-wikipedia-org-4539	124	25	many	many	JJ
en-wikipedia-org-4539	124	26	tax	tax	NN
en-wikipedia-org-4539	124	27	treaties	treaty	NNS
en-wikipedia-org-4539	124	28	.	.	.
en-wikipedia-org-4539	125	1	These	these	DT
en-wikipedia-org-4539	125	2	brackets	bracket	NNS
en-wikipedia-org-4539	125	3	are	be	VBP
en-wikipedia-org-4539	125	4	the	the	DT
en-wikipedia-org-4539	125	5	taxable	taxable	JJ
en-wikipedia-org-4539	125	6	income	income	NN
en-wikipedia-org-4539	125	7	plus	plus	CC
en-wikipedia-org-4539	125	8	the	the	DT
en-wikipedia-org-4539	125	9	standard	standard	JJ
en-wikipedia-org-4539	125	10	deduction	deduction	NN
en-wikipedia-org-4539	125	11	for	for	IN
en-wikipedia-org-4539	125	12	a	a	DT
en-wikipedia-org-4539	125	13	joint	joint	JJ
en-wikipedia-org-4539	125	14	return	return	NN
en-wikipedia-org-4539	125	15	.	.	.
en-wikipedia-org-4539	126	1	That	that	DT
en-wikipedia-org-4539	126	2	deduction	deduction	NN
en-wikipedia-org-4539	126	3	is	be	VBZ
en-wikipedia-org-4539	126	4	the	the	DT
en-wikipedia-org-4539	126	5	first	first	JJ
en-wikipedia-org-4539	126	6	bracket	bracket	NN
en-wikipedia-org-4539	126	7	.	.	.
en-wikipedia-org-4539	127	1	For	for	IN
en-wikipedia-org-4539	127	2	example	example	NN
en-wikipedia-org-4539	127	3	,	,	,
en-wikipedia-org-4539	127	4	a	a	DT
en-wikipedia-org-4539	127	5	couple	couple	NN
en-wikipedia-org-4539	127	6	earning	earn	VBG
en-wikipedia-org-4539	127	7	$	$	$
en-wikipedia-org-4539	127	8	88,600	88,600	CD
en-wikipedia-org-4539	127	9	by	by	IN
en-wikipedia-org-4539	127	10	September	September	NNP
en-wikipedia-org-4539	127	11	owes	owe	VBZ
en-wikipedia-org-4539	127	12	$	$	$
en-wikipedia-org-4539	127	13	10,453	10,453	CD
en-wikipedia-org-4539	127	14	;	;	:
en-wikipedia-org-4539	127	15	$	$	$
en-wikipedia-org-4539	127	16	1,865	1,865	CD
en-wikipedia-org-4539	127	17	for	for	IN
en-wikipedia-org-4539	127	18	10	10	CD
en-wikipedia-org-4539	127	19	%	%	NN
en-wikipedia-org-4539	127	20	of	of	IN
en-wikipedia-org-4539	127	21	the	the	DT
en-wikipedia-org-4539	127	22	income	income	NN
en-wikipedia-org-4539	127	23	from	from	IN
en-wikipedia-org-4539	127	24	$	$	$
en-wikipedia-org-4539	127	25	12,700	12,700	CD
en-wikipedia-org-4539	127	26	to	to	TO
en-wikipedia-org-4539	127	27	$	$	$
en-wikipedia-org-4539	127	28	31,500	31,500	CD
en-wikipedia-org-4539	127	29	,	,	,
en-wikipedia-org-4539	127	30	plus	plus	CC
en-wikipedia-org-4539	127	31	$	$	$
en-wikipedia-org-4539	127	32	8,588	8,588	CD
en-wikipedia-org-4539	127	33	for	for	IN
en-wikipedia-org-4539	127	34	15	15	CD
en-wikipedia-org-4539	127	35	%	%	NN
en-wikipedia-org-4539	127	36	of	of	IN
en-wikipedia-org-4539	127	37	the	the	DT
en-wikipedia-org-4539	127	38	income	income	NN
en-wikipedia-org-4539	127	39	from	from	IN
en-wikipedia-org-4539	127	40	$	$	$
en-wikipedia-org-4539	127	41	31,500	31,500	CD
en-wikipedia-org-4539	127	42	to	to	TO
en-wikipedia-org-4539	127	43	$	$	$
en-wikipedia-org-4539	127	44	88,600	88,600	CD
en-wikipedia-org-4539	127	45	.	.	.
en-wikipedia-org-4539	128	1	Now	now	RB
en-wikipedia-org-4539	128	2	,	,	,
en-wikipedia-org-4539	128	3	for	for	IN
en-wikipedia-org-4539	128	4	every	every	DT
en-wikipedia-org-4539	128	5	$	$	$
en-wikipedia-org-4539	128	6	100	100	CD
en-wikipedia-org-4539	128	7	they	-PRON-	PRP
en-wikipedia-org-4539	128	8	earn	earn	VBP
en-wikipedia-org-4539	128	9	,	,	,
en-wikipedia-org-4539	128	10	$	$	$
en-wikipedia-org-4539	128	11	25	25	CD
en-wikipedia-org-4539	128	12	is	be	VBZ
en-wikipedia-org-4539	128	13	taxed	tax	VBN
en-wikipedia-org-4539	128	14	until	until	IN
en-wikipedia-org-4539	128	15	they	-PRON-	PRP
en-wikipedia-org-4539	128	16	reach	reach	VBP
en-wikipedia-org-4539	128	17	the	the	DT
en-wikipedia-org-4539	128	18	next	next	JJ
en-wikipedia-org-4539	128	19	bracket	bracket	NN
en-wikipedia-org-4539	128	20	.	.	.
en-wikipedia-org-4539	129	1	After	after	IN
en-wikipedia-org-4539	129	2	making	make	VBG
en-wikipedia-org-4539	129	3	$	$	$
en-wikipedia-org-4539	129	4	400	400	CD
en-wikipedia-org-4539	129	5	more	more	JJR
en-wikipedia-org-4539	129	6	;	;	:
en-wikipedia-org-4539	129	7	going	go	VBG
en-wikipedia-org-4539	129	8	down	down	RP
en-wikipedia-org-4539	129	9	to	to	IN
en-wikipedia-org-4539	129	10	the	the	DT
en-wikipedia-org-4539	129	11	89,000	89,000	CD
en-wikipedia-org-4539	129	12	row	row	NN
en-wikipedia-org-4539	129	13	the	the	DT
en-wikipedia-org-4539	129	14	tax	tax	NN
en-wikipedia-org-4539	129	15	is	be	VBZ
en-wikipedia-org-4539	129	16	$	$	$
en-wikipedia-org-4539	129	17	100	100	CD
en-wikipedia-org-4539	129	18	more	more	JJR
en-wikipedia-org-4539	129	19	.	.	.
en-wikipedia-org-4539	130	1	The	the	DT
en-wikipedia-org-4539	130	2	next	next	JJ
en-wikipedia-org-4539	130	3	column	column	NN
en-wikipedia-org-4539	130	4	is	be	VBZ
en-wikipedia-org-4539	130	5	the	the	DT
en-wikipedia-org-4539	130	6	tax	tax	NN
en-wikipedia-org-4539	130	7	divided	divide	VBN
en-wikipedia-org-4539	130	8	by	by	IN
en-wikipedia-org-4539	130	9	89,000	89,000	CD
en-wikipedia-org-4539	130	10	.	.	.
en-wikipedia-org-4539	131	1	The	the	DT
en-wikipedia-org-4539	131	2	new	new	JJ
en-wikipedia-org-4539	131	3	law	law	NN
en-wikipedia-org-4539	131	4	is	be	VBZ
en-wikipedia-org-4539	131	5	the	the	DT
en-wikipedia-org-4539	131	6	next	next	JJ
en-wikipedia-org-4539	131	7	column	column	NN
en-wikipedia-org-4539	131	8	.	.	.
en-wikipedia-org-4539	132	1	This	this	DT
en-wikipedia-org-4539	132	2	tax	tax	NN
en-wikipedia-org-4539	132	3	equals	equal	VBZ
en-wikipedia-org-4539	132	4	10	10	CD
en-wikipedia-org-4539	132	5	%	%	NN
en-wikipedia-org-4539	132	6	of	of	IN
en-wikipedia-org-4539	132	7	their	-PRON-	PRP$
en-wikipedia-org-4539	132	8	income	income	NN
en-wikipedia-org-4539	132	9	from	from	IN
en-wikipedia-org-4539	132	10	$	$	$
en-wikipedia-org-4539	132	11	24,000	24,000	CD
en-wikipedia-org-4539	132	12	to	to	TO
en-wikipedia-org-4539	132	13	$	$	$
en-wikipedia-org-4539	132	14	43,050	43,050	CD
en-wikipedia-org-4539	132	15	plus	plus	CC
en-wikipedia-org-4539	132	16	12	12	CD
en-wikipedia-org-4539	132	17	%	%	NN
en-wikipedia-org-4539	132	18	from	from	IN
en-wikipedia-org-4539	132	19	$	$	$
en-wikipedia-org-4539	132	20	43,050	43,050	CD
en-wikipedia-org-4539	132	21	to	to	TO
en-wikipedia-org-4539	132	22	$	$	$
en-wikipedia-org-4539	132	23	89,000	89,000	CD
en-wikipedia-org-4539	132	24	.	.	.
en-wikipedia-org-4539	133	1	The	the	DT
en-wikipedia-org-4539	133	2	singles	single	NNS
en-wikipedia-org-4539	133	3	'	'	POS
en-wikipedia-org-4539	133	4	sets	set	NNS
en-wikipedia-org-4539	133	5	of	of	IN
en-wikipedia-org-4539	133	6	markers	marker	NNS
en-wikipedia-org-4539	133	7	can	can	MD
en-wikipedia-org-4539	133	8	be	be	VB
en-wikipedia-org-4539	133	9	set	set	VBN
en-wikipedia-org-4539	133	10	up	up	RP
en-wikipedia-org-4539	133	11	quickly	quickly	RB
en-wikipedia-org-4539	133	12	.	.	.
en-wikipedia-org-4539	134	1	The	the	DT
en-wikipedia-org-4539	134	2	brackets	bracket	NNS
en-wikipedia-org-4539	134	3	with	with	IN
en-wikipedia-org-4539	134	4	its	-PRON-	PRP$
en-wikipedia-org-4539	134	5	tax	tax	NN
en-wikipedia-org-4539	134	6	are	be	VBP
en-wikipedia-org-4539	134	7	cut	cut	VBN
en-wikipedia-org-4539	134	8	in	in	IN
en-wikipedia-org-4539	134	9	half	half	NN
en-wikipedia-org-4539	134	10	.	.	.
en-wikipedia-org-4539	135	1	Itemizers	itemizer	NNS
en-wikipedia-org-4539	135	2	can	can	MD
en-wikipedia-org-4539	135	3	figure	figure	VB
en-wikipedia-org-4539	135	4	the	the	DT
en-wikipedia-org-4539	135	5	tax	tax	NN
en-wikipedia-org-4539	135	6	without	without	IN
en-wikipedia-org-4539	135	7	moving	move	VBG
en-wikipedia-org-4539	135	8	the	the	DT
en-wikipedia-org-4539	135	9	scale	scale	NN
en-wikipedia-org-4539	135	10	by	by	IN
en-wikipedia-org-4539	135	11	taking	take	VBG
en-wikipedia-org-4539	135	12	the	the	DT
en-wikipedia-org-4539	135	13	difference	difference	NN
en-wikipedia-org-4539	135	14	off	off	IN
en-wikipedia-org-4539	135	15	the	the	DT
en-wikipedia-org-4539	135	16	top	top	NN
en-wikipedia-org-4539	135	17	.	.	.
en-wikipedia-org-4539	136	1	The	the	DT
en-wikipedia-org-4539	136	2	couple	couple	NN
en-wikipedia-org-4539	136	3	above	above	RB
en-wikipedia-org-4539	136	4	,	,	,
en-wikipedia-org-4539	136	5	having	have	VBG
en-wikipedia-org-4539	136	6	receipts	receipt	NNS
en-wikipedia-org-4539	136	7	for	for	IN
en-wikipedia-org-4539	136	8	$	$	$
en-wikipedia-org-4539	136	9	22,700	22,700	CD
en-wikipedia-org-4539	136	10	in	in	IN
en-wikipedia-org-4539	136	11	deductions	deduction	NNS
en-wikipedia-org-4539	136	12	,	,	,
en-wikipedia-org-4539	136	13	means	mean	VBZ
en-wikipedia-org-4539	136	14	that	that	IN
en-wikipedia-org-4539	136	15	the	the	DT
en-wikipedia-org-4539	136	16	last	last	JJ
en-wikipedia-org-4539	136	17	$	$	$
en-wikipedia-org-4539	136	18	10,000	10,000	CD
en-wikipedia-org-4539	136	19	of	of	IN
en-wikipedia-org-4539	136	20	their	-PRON-	PRP$
en-wikipedia-org-4539	136	21	income	income	NN
en-wikipedia-org-4539	136	22	is	be	VBZ
en-wikipedia-org-4539	136	23	tax	tax	NN
en-wikipedia-org-4539	136	24	free	free	JJ
en-wikipedia-org-4539	136	25	.	.	.
en-wikipedia-org-4539	137	1	After	after	IN
en-wikipedia-org-4539	137	2	seven	seven	CD
en-wikipedia-org-4539	137	3	years	year	NNS
en-wikipedia-org-4539	137	4	the	the	DT
en-wikipedia-org-4539	137	5	papers	paper	NNS
en-wikipedia-org-4539	137	6	can	can	MD
en-wikipedia-org-4539	137	7	be	be	VB
en-wikipedia-org-4539	137	8	destroyed	destroy	VBN
en-wikipedia-org-4539	137	9	;	;	:
en-wikipedia-org-4539	137	10	if	if	IN
en-wikipedia-org-4539	137	11	unchallenged	unchallenged	JJ
en-wikipedia-org-4539	137	12	.	.	.
en-wikipedia-org-4539	138	1	Source	source	NN
en-wikipedia-org-4539	138	2	and	and	CC
en-wikipedia-org-4539	138	3	Method[25][26	Method[25][26	NNP
en-wikipedia-org-4539	138	4	]	]	-RRB-
en-wikipedia-org-4539	138	5	Deductions	Deductions	NNPS
en-wikipedia-org-4539	138	6	and	and	CC
en-wikipedia-org-4539	138	7	exemptions[edit	exemptions[edit	LS
en-wikipedia-org-4539	138	8	]	]	-RRB-
en-wikipedia-org-4539	138	9	The	the	DT
en-wikipedia-org-4539	138	10	share	share	NN
en-wikipedia-org-4539	138	11	of	of	IN
en-wikipedia-org-4539	138	12	total	total	JJ
en-wikipedia-org-4539	138	13	income	income	NN
en-wikipedia-org-4539	138	14	and	and	CC
en-wikipedia-org-4539	138	15	federal	federal	JJ
en-wikipedia-org-4539	138	16	,	,	,
en-wikipedia-org-4539	138	17	state	state	NN
en-wikipedia-org-4539	138	18	and	and	CC
en-wikipedia-org-4539	138	19	local	local	JJ
en-wikipedia-org-4539	138	20	taxes	taxis	NNS
en-wikipedia-org-4539	138	21	paid	pay	VBN
en-wikipedia-org-4539	138	22	by	by	IN
en-wikipedia-org-4539	138	23	income	income	NN
en-wikipedia-org-4539	138	24	group	group	NN
en-wikipedia-org-4539	138	25	.	.	.
en-wikipedia-org-4539	139	1	Total	total	JJ
en-wikipedia-org-4539	139	2	taxes	taxis	NNS
en-wikipedia-org-4539	139	3	include	include	VBP
en-wikipedia-org-4539	139	4	income	income	NN
en-wikipedia-org-4539	139	5	taxes	taxis	NNS
en-wikipedia-org-4539	139	6	,	,	,
en-wikipedia-org-4539	139	7	payroll	payroll	NN
en-wikipedia-org-4539	139	8	taxes	taxis	NNS
en-wikipedia-org-4539	139	9	,	,	,
en-wikipedia-org-4539	139	10	state	state	NN
en-wikipedia-org-4539	139	11	and	and	CC
en-wikipedia-org-4539	139	12	local	local	JJ
en-wikipedia-org-4539	139	13	sales	sale	NNS
en-wikipedia-org-4539	139	14	taxes	taxis	NNS
en-wikipedia-org-4539	139	15	,	,	,
en-wikipedia-org-4539	139	16	federal	federal	JJ
en-wikipedia-org-4539	139	17	and	and	CC
en-wikipedia-org-4539	139	18	state	state	NN
en-wikipedia-org-4539	139	19	excise	excise	VBP
en-wikipedia-org-4539	139	20	taxes	taxis	NNS
en-wikipedia-org-4539	139	21	,	,	,
en-wikipedia-org-4539	139	22	and	and	CC
en-wikipedia-org-4539	139	23	local	local	JJ
en-wikipedia-org-4539	139	24	property	property	NN
en-wikipedia-org-4539	139	25	taxes	taxis	NNS
en-wikipedia-org-4539	139	26	.	.	.
en-wikipedia-org-4539	140	1	[	[	-LRB-
en-wikipedia-org-4539	140	2	27	27	CD
en-wikipedia-org-4539	140	3	]	]	-RRB-
en-wikipedia-org-4539	140	4	Main	Main	NNP
en-wikipedia-org-4539	140	5	article	article	NN
en-wikipedia-org-4539	140	6	:	:	:
en-wikipedia-org-4539	140	7	Tax	tax	NN
en-wikipedia-org-4539	140	8	deduction	deduction	NN
en-wikipedia-org-4539	140	9	The	the	DT
en-wikipedia-org-4539	140	10	U.S.	U.S.	NNP
en-wikipedia-org-4539	140	11	system	system	NN
en-wikipedia-org-4539	140	12	allows	allow	VBZ
en-wikipedia-org-4539	140	13	reduction	reduction	NN
en-wikipedia-org-4539	140	14	of	of	IN
en-wikipedia-org-4539	140	15	taxable	taxable	JJ
en-wikipedia-org-4539	140	16	income	income	NN
en-wikipedia-org-4539	140	17	for	for	IN
en-wikipedia-org-4539	140	18	both	both	DT
en-wikipedia-org-4539	140	19	business[28	business[28	NNP
en-wikipedia-org-4539	140	20	]	]	-RRB-
en-wikipedia-org-4539	140	21	and	and	CC
en-wikipedia-org-4539	140	22	some	some	DT
en-wikipedia-org-4539	140	23	nonbusiness[29	nonbusiness[29	NN
en-wikipedia-org-4539	140	24	]	]	-RRB-
en-wikipedia-org-4539	140	25	expenditures	expenditure	NNS
en-wikipedia-org-4539	140	26	,	,	,
en-wikipedia-org-4539	140	27	called	call	VBN
en-wikipedia-org-4539	140	28	deductions	deduction	NNS
en-wikipedia-org-4539	140	29	.	.	.
en-wikipedia-org-4539	141	1	Businesses	business	NNS
en-wikipedia-org-4539	141	2	selling	sell	VBG
en-wikipedia-org-4539	141	3	goods	good	NNS
en-wikipedia-org-4539	141	4	reduce	reduce	VBP
en-wikipedia-org-4539	141	5	gross	gross	JJ
en-wikipedia-org-4539	141	6	income	income	NN
en-wikipedia-org-4539	141	7	directly	directly	RB
en-wikipedia-org-4539	141	8	by	by	IN
en-wikipedia-org-4539	141	9	the	the	DT
en-wikipedia-org-4539	141	10	cost	cost	NN
en-wikipedia-org-4539	141	11	of	of	IN
en-wikipedia-org-4539	141	12	goods	good	NNS
en-wikipedia-org-4539	141	13	sold	sell	VBN
en-wikipedia-org-4539	141	14	.	.	.
en-wikipedia-org-4539	142	1	In	in	IN
en-wikipedia-org-4539	142	2	addition	addition	NN
en-wikipedia-org-4539	142	3	,	,	,
en-wikipedia-org-4539	142	4	businesses	business	NNS
en-wikipedia-org-4539	142	5	may	may	MD
en-wikipedia-org-4539	142	6	deduct	deduct	VB
en-wikipedia-org-4539	142	7	most	most	JJS
en-wikipedia-org-4539	142	8	types	type	NNS
en-wikipedia-org-4539	142	9	of	of	IN
en-wikipedia-org-4539	142	10	expenses	expense	NNS
en-wikipedia-org-4539	142	11	incurred	incur	VBN
en-wikipedia-org-4539	142	12	in	in	IN
en-wikipedia-org-4539	142	13	the	the	DT
en-wikipedia-org-4539	142	14	business	business	NN
en-wikipedia-org-4539	142	15	.	.	.
en-wikipedia-org-4539	143	1	Some	some	DT
en-wikipedia-org-4539	143	2	of	of	IN
en-wikipedia-org-4539	143	3	these	these	DT
en-wikipedia-org-4539	143	4	deductions	deduction	NNS
en-wikipedia-org-4539	143	5	are	be	VBP
en-wikipedia-org-4539	143	6	subject	subject	JJ
en-wikipedia-org-4539	143	7	to	to	IN
en-wikipedia-org-4539	143	8	limitations	limitation	NNS
en-wikipedia-org-4539	143	9	.	.	.
en-wikipedia-org-4539	144	1	For	for	IN
en-wikipedia-org-4539	144	2	example	example	NN
en-wikipedia-org-4539	144	3	,	,	,
en-wikipedia-org-4539	144	4	only	only	RB
en-wikipedia-org-4539	144	5	50	50	CD
en-wikipedia-org-4539	144	6	%	%	NN
en-wikipedia-org-4539	144	7	of	of	IN
en-wikipedia-org-4539	144	8	the	the	DT
en-wikipedia-org-4539	144	9	amount	amount	NN
en-wikipedia-org-4539	144	10	incurred	incur	VBN
en-wikipedia-org-4539	144	11	for	for	IN
en-wikipedia-org-4539	144	12	any	any	DT
en-wikipedia-org-4539	144	13	meals	meal	NNS
en-wikipedia-org-4539	144	14	or	or	CC
en-wikipedia-org-4539	144	15	entertainment	entertainment	NN
en-wikipedia-org-4539	144	16	may	may	MD
en-wikipedia-org-4539	144	17	be	be	VB
en-wikipedia-org-4539	144	18	deducted	deduct	VBN
en-wikipedia-org-4539	144	19	.	.	.
en-wikipedia-org-4539	145	1	[	[	-LRB-
en-wikipedia-org-4539	145	2	30	30	CD
en-wikipedia-org-4539	145	3	]	]	-RRB-
en-wikipedia-org-4539	145	4	The	the	DT
en-wikipedia-org-4539	145	5	amount	amount	NN
en-wikipedia-org-4539	145	6	and	and	CC
en-wikipedia-org-4539	145	7	timing	timing	NN
en-wikipedia-org-4539	145	8	of	of	IN
en-wikipedia-org-4539	145	9	deductions	deduction	NNS
en-wikipedia-org-4539	145	10	for	for	IN
en-wikipedia-org-4539	145	11	business	business	NN
en-wikipedia-org-4539	145	12	expenses	expense	NNS
en-wikipedia-org-4539	145	13	is	be	VBZ
en-wikipedia-org-4539	145	14	determined	determine	VBN
en-wikipedia-org-4539	145	15	under	under	IN
en-wikipedia-org-4539	145	16	the	the	DT
en-wikipedia-org-4539	145	17	taxpayer	taxpayer	NN
en-wikipedia-org-4539	145	18	's	's	POS
en-wikipedia-org-4539	145	19	tax	tax	NN
en-wikipedia-org-4539	145	20	accounting	accounting	NN
en-wikipedia-org-4539	145	21	method	method	NN
en-wikipedia-org-4539	145	22	,	,	,
en-wikipedia-org-4539	145	23	which	which	WDT
en-wikipedia-org-4539	145	24	may	may	MD
en-wikipedia-org-4539	145	25	differ	differ	VB
en-wikipedia-org-4539	145	26	from	from	IN
en-wikipedia-org-4539	145	27	methods	method	NNS
en-wikipedia-org-4539	145	28	used	use	VBN
en-wikipedia-org-4539	145	29	in	in	IN
en-wikipedia-org-4539	145	30	accounting	accounting	NN
en-wikipedia-org-4539	145	31	records	record	NNS
en-wikipedia-org-4539	145	32	.	.	.
en-wikipedia-org-4539	146	1	[	[	-LRB-
en-wikipedia-org-4539	146	2	31	31	CD
en-wikipedia-org-4539	146	3	]	]	-RRB-
en-wikipedia-org-4539	146	4	Some	some	DT
en-wikipedia-org-4539	146	5	types	type	NNS
en-wikipedia-org-4539	146	6	of	of	IN
en-wikipedia-org-4539	146	7	business	business	NN
en-wikipedia-org-4539	146	8	expenses	expense	NNS
en-wikipedia-org-4539	146	9	are	be	VBP
en-wikipedia-org-4539	146	10	deductible	deductible	JJ
en-wikipedia-org-4539	146	11	over	over	IN
en-wikipedia-org-4539	146	12	a	a	DT
en-wikipedia-org-4539	146	13	period	period	NN
en-wikipedia-org-4539	146	14	of	of	IN
en-wikipedia-org-4539	146	15	years	year	NNS
en-wikipedia-org-4539	146	16	rather	rather	RB
en-wikipedia-org-4539	146	17	than	than	IN
en-wikipedia-org-4539	146	18	when	when	WRB
en-wikipedia-org-4539	146	19	incurred	incur	VBN
en-wikipedia-org-4539	146	20	.	.	.
en-wikipedia-org-4539	147	1	These	these	DT
en-wikipedia-org-4539	147	2	include	include	VBP
en-wikipedia-org-4539	147	3	the	the	DT
en-wikipedia-org-4539	147	4	cost	cost	NN
en-wikipedia-org-4539	147	5	of	of	IN
en-wikipedia-org-4539	147	6	long	long	JJ
en-wikipedia-org-4539	147	7	lived	lived	JJ
en-wikipedia-org-4539	147	8	assets	asset	NNS
en-wikipedia-org-4539	147	9	such	such	JJ
en-wikipedia-org-4539	147	10	as	as	IN
en-wikipedia-org-4539	147	11	buildings	building	NNS
en-wikipedia-org-4539	147	12	and	and	CC
en-wikipedia-org-4539	147	13	equipment	equipment	NN
en-wikipedia-org-4539	147	14	.	.	.
en-wikipedia-org-4539	148	1	The	the	DT
en-wikipedia-org-4539	148	2	cost	cost	NN
en-wikipedia-org-4539	148	3	of	of	IN
en-wikipedia-org-4539	148	4	such	such	JJ
en-wikipedia-org-4539	148	5	assets	asset	NNS
en-wikipedia-org-4539	148	6	is	be	VBZ
en-wikipedia-org-4539	148	7	recovered	recover	VBN
en-wikipedia-org-4539	148	8	through	through	IN
en-wikipedia-org-4539	148	9	deductions	deduction	NNS
en-wikipedia-org-4539	148	10	for	for	IN
en-wikipedia-org-4539	148	11	depreciation	depreciation	NN
en-wikipedia-org-4539	148	12	or	or	CC
en-wikipedia-org-4539	148	13	amortization	amortization	NN
en-wikipedia-org-4539	148	14	.	.	.
en-wikipedia-org-4539	149	1	In	in	IN
en-wikipedia-org-4539	149	2	addition	addition	NN
en-wikipedia-org-4539	149	3	to	to	IN
en-wikipedia-org-4539	149	4	business	business	NN
en-wikipedia-org-4539	149	5	expenses	expense	NNS
en-wikipedia-org-4539	149	6	,	,	,
en-wikipedia-org-4539	149	7	individuals	individual	NNS
en-wikipedia-org-4539	149	8	may	may	MD
en-wikipedia-org-4539	149	9	reduce	reduce	VB
en-wikipedia-org-4539	149	10	income	income	NN
en-wikipedia-org-4539	149	11	by	by	IN
en-wikipedia-org-4539	149	12	an	an	DT
en-wikipedia-org-4539	149	13	allowance	allowance	NN
en-wikipedia-org-4539	149	14	for	for	IN
en-wikipedia-org-4539	149	15	personal	personal	JJ
en-wikipedia-org-4539	149	16	exemptions[32	exemptions[32	NN
en-wikipedia-org-4539	149	17	]	]	-RRB-
en-wikipedia-org-4539	149	18	and	and	CC
en-wikipedia-org-4539	149	19	either	either	CC
en-wikipedia-org-4539	149	20	a	a	DT
en-wikipedia-org-4539	149	21	fixed	fix	VBN
en-wikipedia-org-4539	149	22	standard	standard	JJ
en-wikipedia-org-4539	149	23	deduction	deduction	NN
en-wikipedia-org-4539	149	24	or	or	CC
en-wikipedia-org-4539	149	25	itemized	itemized	JJ
en-wikipedia-org-4539	149	26	deductions	deduction	NNS
en-wikipedia-org-4539	149	27	.	.	.
en-wikipedia-org-4539	150	1	[	[	-LRB-
en-wikipedia-org-4539	150	2	33	33	CD
en-wikipedia-org-4539	150	3	]	]	-RRB-
en-wikipedia-org-4539	150	4	One	one	CD
en-wikipedia-org-4539	150	5	personal	personal	JJ
en-wikipedia-org-4539	150	6	exemption	exemption	NN
en-wikipedia-org-4539	150	7	is	be	VBZ
en-wikipedia-org-4539	150	8	allowed	allow	VBN
en-wikipedia-org-4539	150	9	per	per	IN
en-wikipedia-org-4539	150	10	taxpayer	taxpayer	NN
en-wikipedia-org-4539	150	11	,	,	,
en-wikipedia-org-4539	150	12	and	and	CC
en-wikipedia-org-4539	150	13	additional	additional	JJ
en-wikipedia-org-4539	150	14	such	such	JJ
en-wikipedia-org-4539	150	15	deductions	deduction	NNS
en-wikipedia-org-4539	150	16	are	be	VBP
en-wikipedia-org-4539	150	17	allowed	allow	VBN
en-wikipedia-org-4539	150	18	for	for	IN
en-wikipedia-org-4539	150	19	each	each	DT
en-wikipedia-org-4539	150	20	child	child	NN
en-wikipedia-org-4539	150	21	or	or	CC
en-wikipedia-org-4539	150	22	certain	certain	JJ
en-wikipedia-org-4539	150	23	other	other	JJ
en-wikipedia-org-4539	150	24	individuals	individual	NNS
en-wikipedia-org-4539	150	25	supported	support	VBN
en-wikipedia-org-4539	150	26	by	by	IN
en-wikipedia-org-4539	150	27	the	the	DT
en-wikipedia-org-4539	150	28	taxpayer	taxpayer	NN
en-wikipedia-org-4539	150	29	.	.	.
en-wikipedia-org-4539	151	1	The	the	DT
en-wikipedia-org-4539	151	2	standard	standard	JJ
en-wikipedia-org-4539	151	3	deduction	deduction	NN
en-wikipedia-org-4539	151	4	amount	amount	NN
en-wikipedia-org-4539	151	5	varies	vary	VBZ
en-wikipedia-org-4539	151	6	by	by	IN
en-wikipedia-org-4539	151	7	taxpayer	taxpayer	NN
en-wikipedia-org-4539	151	8	filing	filing	NN
en-wikipedia-org-4539	151	9	status	status	NN
en-wikipedia-org-4539	151	10	.	.	.
en-wikipedia-org-4539	152	1	Itemized	itemized	JJ
en-wikipedia-org-4539	152	2	deductions	deduction	NNS
en-wikipedia-org-4539	152	3	by	by	IN
en-wikipedia-org-4539	152	4	individuals	individual	NNS
en-wikipedia-org-4539	152	5	include	include	VBP
en-wikipedia-org-4539	152	6	home	home	NN
en-wikipedia-org-4539	152	7	mortgage	mortgage	NN
en-wikipedia-org-4539	152	8	interest	interest	NN
en-wikipedia-org-4539	152	9	,	,	,
en-wikipedia-org-4539	152	10	property	property	NN
en-wikipedia-org-4539	152	11	taxes	taxis	NNS
en-wikipedia-org-4539	152	12	,	,	,
en-wikipedia-org-4539	152	13	certain	certain	JJ
en-wikipedia-org-4539	152	14	other	other	JJ
en-wikipedia-org-4539	152	15	taxes	taxis	NNS
en-wikipedia-org-4539	152	16	,	,	,
en-wikipedia-org-4539	152	17	contributions	contribution	NNS
en-wikipedia-org-4539	152	18	to	to	TO
en-wikipedia-org-4539	152	19	recognized	recognize	VBN
en-wikipedia-org-4539	152	20	charities	charity	NNS
en-wikipedia-org-4539	152	21	,	,	,
en-wikipedia-org-4539	152	22	medical	medical	JJ
en-wikipedia-org-4539	152	23	expenses	expense	NNS
en-wikipedia-org-4539	152	24	in	in	IN
en-wikipedia-org-4539	152	25	excess	excess	NN
en-wikipedia-org-4539	152	26	of	of	IN
en-wikipedia-org-4539	152	27	7.5	7.5	CD
en-wikipedia-org-4539	152	28	%	%	NN
en-wikipedia-org-4539	152	29	of	of	IN
en-wikipedia-org-4539	152	30	adjusted	adjust	VBN
en-wikipedia-org-4539	152	31	gross	gross	JJ
en-wikipedia-org-4539	152	32	income	income	NN
en-wikipedia-org-4539	152	33	,	,	,
en-wikipedia-org-4539	152	34	and	and	CC
en-wikipedia-org-4539	152	35	certain	certain	JJ
en-wikipedia-org-4539	152	36	other	other	JJ
en-wikipedia-org-4539	152	37	amounts	amount	NNS
en-wikipedia-org-4539	152	38	.	.	.
en-wikipedia-org-4539	153	1	Personal	personal	JJ
en-wikipedia-org-4539	153	2	exemptions	exemption	NNS
en-wikipedia-org-4539	153	3	,	,	,
en-wikipedia-org-4539	153	4	the	the	DT
en-wikipedia-org-4539	153	5	standard	standard	JJ
en-wikipedia-org-4539	153	6	deduction	deduction	NN
en-wikipedia-org-4539	153	7	,	,	,
en-wikipedia-org-4539	153	8	and	and	CC
en-wikipedia-org-4539	153	9	itemized	itemize	VBN
en-wikipedia-org-4539	153	10	deductions	deduction	NNS
en-wikipedia-org-4539	153	11	are	be	VBP
en-wikipedia-org-4539	153	12	limited	limit	VBN
en-wikipedia-org-4539	153	13	(	(	-LRB-
en-wikipedia-org-4539	153	14	phased	phase	VBN
en-wikipedia-org-4539	153	15	out	out	RP
en-wikipedia-org-4539	153	16	)	)	-RRB-
en-wikipedia-org-4539	153	17	above	above	IN
en-wikipedia-org-4539	153	18	certain	certain	JJ
en-wikipedia-org-4539	153	19	income	income	NN
en-wikipedia-org-4539	153	20	levels	level	NNS
en-wikipedia-org-4539	153	21	.	.	.
en-wikipedia-org-4539	154	1	[	[	-LRB-
en-wikipedia-org-4539	154	2	34	34	CD
en-wikipedia-org-4539	154	3	]	]	-RRB-
en-wikipedia-org-4539	154	4	Business	business	NN
en-wikipedia-org-4539	154	5	entities[edit	entities[edit	.
en-wikipedia-org-4539	154	6	]	]	-RRB-
en-wikipedia-org-4539	154	7	The	the	DT
en-wikipedia-org-4539	154	8	U.S.	U.S.	NNP
en-wikipedia-org-4539	154	9	federal	federal	JJ
en-wikipedia-org-4539	154	10	effective	effective	JJ
en-wikipedia-org-4539	154	11	corporate	corporate	JJ
en-wikipedia-org-4539	154	12	income	income	NN
en-wikipedia-org-4539	154	13	tax	tax	NN
en-wikipedia-org-4539	154	14	rate	rate	NN
en-wikipedia-org-4539	154	15	is	be	VBZ
en-wikipedia-org-4539	154	16	lower	low	JJR
en-wikipedia-org-4539	154	17	than	than	IN
en-wikipedia-org-4539	154	18	the	the	DT
en-wikipedia-org-4539	154	19	highest	high	JJS
en-wikipedia-org-4539	154	20	nominal	nominal	JJ
en-wikipedia-org-4539	154	21	rate	rate	NN
en-wikipedia-org-4539	154	22	,	,	,
en-wikipedia-org-4539	154	23	which	which	WDT
en-wikipedia-org-4539	154	24	can	can	MD
en-wikipedia-org-4539	154	25	be	be	VB
en-wikipedia-org-4539	154	26	significant	significant	JJ
en-wikipedia-org-4539	154	27	in	in	IN
en-wikipedia-org-4539	154	28	part	part	NN
en-wikipedia-org-4539	154	29	because	because	IN
en-wikipedia-org-4539	154	30	of	of	IN
en-wikipedia-org-4539	154	31	tax	tax	NN
en-wikipedia-org-4539	154	32	shelters	shelter	NNS
en-wikipedia-org-4539	154	33	such	such	JJ
en-wikipedia-org-4539	154	34	as	as	IN
en-wikipedia-org-4539	154	35	tax	tax	NN
en-wikipedia-org-4539	154	36	havens	haven	NNS
en-wikipedia-org-4539	154	37	.	.	.
en-wikipedia-org-4539	155	1	[	[	-LRB-
en-wikipedia-org-4539	155	2	35][36	35][36	CD
en-wikipedia-org-4539	155	3	]	]	-RRB-
en-wikipedia-org-4539	155	4	Main	main	JJ
en-wikipedia-org-4539	155	5	articles	article	NNS
en-wikipedia-org-4539	155	6	:	:	:
en-wikipedia-org-4539	155	7	Corporate	corporate	JJ
en-wikipedia-org-4539	155	8	tax	tax	NN
en-wikipedia-org-4539	155	9	in	in	IN
en-wikipedia-org-4539	155	10	the	the	DT
en-wikipedia-org-4539	155	11	United	United	NNP
en-wikipedia-org-4539	155	12	States	States	NNP
en-wikipedia-org-4539	155	13	,	,	,
en-wikipedia-org-4539	155	14	S	S	NNP
en-wikipedia-org-4539	155	15	corporations	corporation	NNS
en-wikipedia-org-4539	155	16	,	,	,
en-wikipedia-org-4539	155	17	and	and	CC
en-wikipedia-org-4539	155	18	Partnership	partnership	NN
en-wikipedia-org-4539	155	19	taxation	taxation	NN
en-wikipedia-org-4539	155	20	in	in	IN
en-wikipedia-org-4539	155	21	the	the	DT
en-wikipedia-org-4539	155	22	United	United	NNP
en-wikipedia-org-4539	155	23	States	States	NNP
en-wikipedia-org-4539	155	24	Corporations	Corporations	NNPS
en-wikipedia-org-4539	155	25	must	must	MD
en-wikipedia-org-4539	155	26	pay	pay	VB
en-wikipedia-org-4539	155	27	tax	tax	NN
en-wikipedia-org-4539	155	28	on	on	IN
en-wikipedia-org-4539	155	29	their	-PRON-	PRP$
en-wikipedia-org-4539	155	30	taxable	taxable	JJ
en-wikipedia-org-4539	155	31	income	income	NN
en-wikipedia-org-4539	155	32	independently	independently	RB
en-wikipedia-org-4539	155	33	of	of	IN
en-wikipedia-org-4539	155	34	their	-PRON-	PRP$
en-wikipedia-org-4539	155	35	shareholders	shareholder	NNS
en-wikipedia-org-4539	155	36	.	.	.
en-wikipedia-org-4539	156	1	[	[	-LRB-
en-wikipedia-org-4539	156	2	18	18	CD
en-wikipedia-org-4539	156	3	]	]	-RRB-
en-wikipedia-org-4539	156	4	Shareholders	shareholder	NNS
en-wikipedia-org-4539	156	5	are	be	VBP
en-wikipedia-org-4539	156	6	also	also	RB
en-wikipedia-org-4539	156	7	subject	subject	JJ
en-wikipedia-org-4539	156	8	to	to	IN
en-wikipedia-org-4539	156	9	tax	tax	NN
en-wikipedia-org-4539	156	10	on	on	IN
en-wikipedia-org-4539	156	11	dividends	dividend	NNS
en-wikipedia-org-4539	156	12	received	receive	VBN
en-wikipedia-org-4539	156	13	from	from	IN
en-wikipedia-org-4539	156	14	corporations	corporation	NNS
en-wikipedia-org-4539	156	15	.	.	.
en-wikipedia-org-4539	157	1	[	[	-LRB-
en-wikipedia-org-4539	157	2	37	37	CD
en-wikipedia-org-4539	157	3	]	]	-RRB-
en-wikipedia-org-4539	157	4	By	by	IN
en-wikipedia-org-4539	157	5	contrast	contrast	NN
en-wikipedia-org-4539	157	6	,	,	,
en-wikipedia-org-4539	157	7	partnerships	partnership	NNS
en-wikipedia-org-4539	157	8	are	be	VBP
en-wikipedia-org-4539	157	9	not	not	RB
en-wikipedia-org-4539	157	10	subject	subject	JJ
en-wikipedia-org-4539	157	11	to	to	IN
en-wikipedia-org-4539	157	12	income	income	NN
en-wikipedia-org-4539	157	13	tax	tax	NN
en-wikipedia-org-4539	157	14	,	,	,
en-wikipedia-org-4539	157	15	but	but	CC
en-wikipedia-org-4539	157	16	their	-PRON-	PRP$
en-wikipedia-org-4539	157	17	partners	partner	NNS
en-wikipedia-org-4539	157	18	calculate	calculate	VBP
en-wikipedia-org-4539	157	19	their	-PRON-	PRP$
en-wikipedia-org-4539	157	20	taxes	taxis	NNS
en-wikipedia-org-4539	157	21	by	by	IN
en-wikipedia-org-4539	157	22	including	include	VBG
en-wikipedia-org-4539	157	23	their	-PRON-	PRP$
en-wikipedia-org-4539	157	24	shares	share	NNS
en-wikipedia-org-4539	157	25	of	of	IN
en-wikipedia-org-4539	157	26	partnership	partnership	NN
en-wikipedia-org-4539	157	27	items	item	NNS
en-wikipedia-org-4539	157	28	.	.	.
en-wikipedia-org-4539	158	1	[	[	-LRB-
en-wikipedia-org-4539	158	2	38	38	CD
en-wikipedia-org-4539	158	3	]	]	-RRB-
en-wikipedia-org-4539	158	4	Corporations	corporation	NNS
en-wikipedia-org-4539	158	5	owned	own	VBN
en-wikipedia-org-4539	158	6	entirely	entirely	RB
en-wikipedia-org-4539	158	7	by	by	IN
en-wikipedia-org-4539	158	8	U.S.	U.S.	NNP
en-wikipedia-org-4539	158	9	citizens	citizen	NNS
en-wikipedia-org-4539	158	10	or	or	CC
en-wikipedia-org-4539	158	11	residents	resident	NNS
en-wikipedia-org-4539	158	12	(	(	-LRB-
en-wikipedia-org-4539	158	13	S	s	NN
en-wikipedia-org-4539	158	14	corporations	corporation	NNS
en-wikipedia-org-4539	158	15	)	)	-RRB-
en-wikipedia-org-4539	158	16	may	may	MD
en-wikipedia-org-4539	158	17	elect	elect	VB
en-wikipedia-org-4539	158	18	to	to	TO
en-wikipedia-org-4539	158	19	be	be	VB
en-wikipedia-org-4539	158	20	treated	treat	VBN
en-wikipedia-org-4539	158	21	similarly	similarly	RB
en-wikipedia-org-4539	158	22	to	to	IN
en-wikipedia-org-4539	158	23	partnerships	partnership	NNS
en-wikipedia-org-4539	158	24	.	.	.
en-wikipedia-org-4539	159	1	A	a	DT
en-wikipedia-org-4539	159	2	limited	limited	JJ
en-wikipedia-org-4539	159	3	liability	liability	NN
en-wikipedia-org-4539	159	4	company	company	NN
en-wikipedia-org-4539	159	5	and	and	CC
en-wikipedia-org-4539	159	6	certain	certain	JJ
en-wikipedia-org-4539	159	7	other	other	JJ
en-wikipedia-org-4539	159	8	business	business	NN
en-wikipedia-org-4539	159	9	entities	entity	NNS
en-wikipedia-org-4539	159	10	may	may	MD
en-wikipedia-org-4539	159	11	elect	elect	VB
en-wikipedia-org-4539	159	12	to	to	TO
en-wikipedia-org-4539	159	13	be	be	VB
en-wikipedia-org-4539	159	14	treated	treat	VBN
en-wikipedia-org-4539	159	15	as	as	IN
en-wikipedia-org-4539	159	16	corporations	corporation	NNS
en-wikipedia-org-4539	159	17	or	or	CC
en-wikipedia-org-4539	159	18	as	as	IN
en-wikipedia-org-4539	159	19	partnerships	partnership	NNS
en-wikipedia-org-4539	159	20	.	.	.
en-wikipedia-org-4539	160	1	[	[	-LRB-
en-wikipedia-org-4539	160	2	39	39	CD
en-wikipedia-org-4539	160	3	]	]	-RRB-
en-wikipedia-org-4539	160	4	States	state	NNS
en-wikipedia-org-4539	160	5	generally	generally	RB
en-wikipedia-org-4539	160	6	follow	follow	VBP
en-wikipedia-org-4539	160	7	such	such	JJ
en-wikipedia-org-4539	160	8	characterization	characterization	NN
en-wikipedia-org-4539	160	9	.	.	.
en-wikipedia-org-4539	161	1	Many	many	JJ
en-wikipedia-org-4539	161	2	states	state	NNS
en-wikipedia-org-4539	161	3	also	also	RB
en-wikipedia-org-4539	161	4	allow	allow	VBP
en-wikipedia-org-4539	161	5	corporations	corporation	NNS
en-wikipedia-org-4539	161	6	to	to	TO
en-wikipedia-org-4539	161	7	elect	elect	VB
en-wikipedia-org-4539	161	8	S	S	NNP
en-wikipedia-org-4539	161	9	corporation	corporation	NN
en-wikipedia-org-4539	161	10	status	status	NN
en-wikipedia-org-4539	161	11	.	.	.
en-wikipedia-org-4539	162	1	Charitable	charitable	JJ
en-wikipedia-org-4539	162	2	organizations	organization	NNS
en-wikipedia-org-4539	162	3	are	be	VBP
en-wikipedia-org-4539	162	4	subject	subject	JJ
en-wikipedia-org-4539	162	5	to	to	IN
en-wikipedia-org-4539	162	6	tax	tax	NN
en-wikipedia-org-4539	162	7	on	on	IN
en-wikipedia-org-4539	162	8	business	business	NN
en-wikipedia-org-4539	162	9	income	income	NN
en-wikipedia-org-4539	162	10	.	.	.
en-wikipedia-org-4539	163	1	[	[	-LRB-
en-wikipedia-org-4539	163	2	40	40	CD
en-wikipedia-org-4539	163	3	]	]	-RRB-
en-wikipedia-org-4539	163	4	Certain	certain	JJ
en-wikipedia-org-4539	163	5	transactions	transaction	NNS
en-wikipedia-org-4539	163	6	of	of	IN
en-wikipedia-org-4539	163	7	business	business	NN
en-wikipedia-org-4539	163	8	entities	entity	NNS
en-wikipedia-org-4539	163	9	are	be	VBP
en-wikipedia-org-4539	163	10	not	not	RB
en-wikipedia-org-4539	163	11	subject	subject	JJ
en-wikipedia-org-4539	163	12	to	to	IN
en-wikipedia-org-4539	163	13	tax	tax	NN
en-wikipedia-org-4539	163	14	.	.	.
en-wikipedia-org-4539	164	1	These	these	DT
en-wikipedia-org-4539	164	2	include	include	VBP
en-wikipedia-org-4539	164	3	many	many	JJ
en-wikipedia-org-4539	164	4	types	type	NNS
en-wikipedia-org-4539	164	5	of	of	IN
en-wikipedia-org-4539	164	6	formation	formation	NN
en-wikipedia-org-4539	164	7	or	or	CC
en-wikipedia-org-4539	164	8	reorganization	reorganization	NN
en-wikipedia-org-4539	164	9	.	.	.
en-wikipedia-org-4539	165	1	[	[	-LRB-
en-wikipedia-org-4539	165	2	41	41	CD
en-wikipedia-org-4539	165	3	]	]	-RRB-
en-wikipedia-org-4539	165	4	Credits[edit	credits[edit	CD
en-wikipedia-org-4539	165	5	]	]	-RRB-
en-wikipedia-org-4539	165	6	Main	Main	NNP
en-wikipedia-org-4539	165	7	article	article	NN
en-wikipedia-org-4539	165	8	:	:	:
en-wikipedia-org-4539	165	9	Tax	tax	NN
en-wikipedia-org-4539	165	10	credit	credit	NN
en-wikipedia-org-4539	165	11	A	a	DT
en-wikipedia-org-4539	165	12	wide	wide	JJ
en-wikipedia-org-4539	165	13	variety	variety	NN
en-wikipedia-org-4539	165	14	of	of	IN
en-wikipedia-org-4539	165	15	tax	tax	NN
en-wikipedia-org-4539	165	16	credits	credit	NNS
en-wikipedia-org-4539	165	17	may	may	MD
en-wikipedia-org-4539	165	18	reduce	reduce	VB
en-wikipedia-org-4539	165	19	income	income	NN
en-wikipedia-org-4539	165	20	tax	tax	NN
en-wikipedia-org-4539	165	21	at	at	IN
en-wikipedia-org-4539	165	22	the	the	DT
en-wikipedia-org-4539	165	23	federal[42	federal[42	NN
en-wikipedia-org-4539	165	24	]	]	-RRB-
en-wikipedia-org-4539	165	25	and	and	CC
en-wikipedia-org-4539	165	26	state	state	NN
en-wikipedia-org-4539	165	27	levels	level	NNS
en-wikipedia-org-4539	165	28	.	.	.
en-wikipedia-org-4539	166	1	Some	some	DT
en-wikipedia-org-4539	166	2	credits	credit	NNS
en-wikipedia-org-4539	166	3	are	be	VBP
en-wikipedia-org-4539	166	4	available	available	JJ
en-wikipedia-org-4539	166	5	only	only	RB
en-wikipedia-org-4539	166	6	to	to	IN
en-wikipedia-org-4539	166	7	individuals	individual	NNS
en-wikipedia-org-4539	166	8	,	,	,
en-wikipedia-org-4539	166	9	such	such	JJ
en-wikipedia-org-4539	166	10	as	as	IN
en-wikipedia-org-4539	166	11	the	the	DT
en-wikipedia-org-4539	166	12	child	child	NN
en-wikipedia-org-4539	166	13	tax	tax	NN
en-wikipedia-org-4539	166	14	credit	credit	NN
en-wikipedia-org-4539	166	15	for	for	IN
en-wikipedia-org-4539	166	16	each	each	DT
en-wikipedia-org-4539	166	17	dependent	dependent	JJ
en-wikipedia-org-4539	166	18	child	child	NN
en-wikipedia-org-4539	166	19	,	,	,
en-wikipedia-org-4539	166	20	American	American	NNP
en-wikipedia-org-4539	166	21	Opportunity	Opportunity	NNP
en-wikipedia-org-4539	166	22	Tax	Tax	NNP
en-wikipedia-org-4539	166	23	Credit[43	Credit[43	NNP
en-wikipedia-org-4539	166	24	]	]	-RRB-
en-wikipedia-org-4539	166	25	for	for	IN
en-wikipedia-org-4539	166	26	education	education	NN
en-wikipedia-org-4539	166	27	expenses	expense	NNS
en-wikipedia-org-4539	166	28	,	,	,
en-wikipedia-org-4539	166	29	or	or	CC
en-wikipedia-org-4539	166	30	the	the	DT
en-wikipedia-org-4539	166	31	Earned	Earned	NNP
en-wikipedia-org-4539	166	32	Income	Income	NNP
en-wikipedia-org-4539	166	33	Tax	Tax	NNP
en-wikipedia-org-4539	166	34	Credit	Credit	NNP
en-wikipedia-org-4539	166	35	for	for	IN
en-wikipedia-org-4539	166	36	low	low	JJ
en-wikipedia-org-4539	166	37	income	income	NN
en-wikipedia-org-4539	166	38	wage	wage	NN
en-wikipedia-org-4539	166	39	earners	earner	NNS
en-wikipedia-org-4539	166	40	.	.	.
en-wikipedia-org-4539	167	1	Some	some	DT
en-wikipedia-org-4539	167	2	credits	credit	NNS
en-wikipedia-org-4539	167	3	,	,	,
en-wikipedia-org-4539	167	4	such	such	JJ
en-wikipedia-org-4539	167	5	as	as	IN
en-wikipedia-org-4539	167	6	the	the	DT
en-wikipedia-org-4539	167	7	Work	Work	NNP
en-wikipedia-org-4539	167	8	Opportunity	Opportunity	NNP
en-wikipedia-org-4539	167	9	Tax	Tax	NNP
en-wikipedia-org-4539	167	10	Credit	Credit	NNP
en-wikipedia-org-4539	167	11	,	,	,
en-wikipedia-org-4539	167	12	are	be	VBP
en-wikipedia-org-4539	167	13	available	available	JJ
en-wikipedia-org-4539	167	14	to	to	IN
en-wikipedia-org-4539	167	15	businesses	business	NNS
en-wikipedia-org-4539	167	16	,	,	,
en-wikipedia-org-4539	167	17	including	include	VBG
en-wikipedia-org-4539	167	18	various	various	JJ
en-wikipedia-org-4539	167	19	special	special	JJ
en-wikipedia-org-4539	167	20	industry	industry	NN
en-wikipedia-org-4539	167	21	incentives	incentive	NNS
en-wikipedia-org-4539	167	22	.	.	.
en-wikipedia-org-4539	168	1	A	a	DT
en-wikipedia-org-4539	168	2	few	few	JJ
en-wikipedia-org-4539	168	3	credits	credit	NNS
en-wikipedia-org-4539	168	4	,	,	,
en-wikipedia-org-4539	168	5	such	such	JJ
en-wikipedia-org-4539	168	6	as	as	IN
en-wikipedia-org-4539	168	7	the	the	DT
en-wikipedia-org-4539	168	8	foreign	foreign	JJ
en-wikipedia-org-4539	168	9	tax	tax	NN
en-wikipedia-org-4539	168	10	credit	credit	NN
en-wikipedia-org-4539	168	11	,	,	,
en-wikipedia-org-4539	168	12	are	be	VBP
en-wikipedia-org-4539	168	13	available	available	JJ
en-wikipedia-org-4539	168	14	to	to	IN
en-wikipedia-org-4539	168	15	all	all	DT
en-wikipedia-org-4539	168	16	types	type	NNS
en-wikipedia-org-4539	168	17	of	of	IN
en-wikipedia-org-4539	168	18	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	168	19	.	.	.
en-wikipedia-org-4539	169	1	Payment	payment	NN
en-wikipedia-org-4539	169	2	or	or	CC
en-wikipedia-org-4539	169	3	withholding	withholding	NN
en-wikipedia-org-4539	169	4	of	of	IN
en-wikipedia-org-4539	169	5	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	169	6	]	]	-RRB-
en-wikipedia-org-4539	169	7	Main	main	JJ
en-wikipedia-org-4539	169	8	article	article	NN
en-wikipedia-org-4539	169	9	:	:	:
en-wikipedia-org-4539	169	10	Withholding	withhold	VBG
en-wikipedia-org-4539	169	11	tax	tax	NN
en-wikipedia-org-4539	169	12	The	the	DT
en-wikipedia-org-4539	169	13	United	United	NNP
en-wikipedia-org-4539	169	14	States	States	NNP
en-wikipedia-org-4539	169	15	federal	federal	JJ
en-wikipedia-org-4539	169	16	and	and	CC
en-wikipedia-org-4539	169	17	state	state	NN
en-wikipedia-org-4539	169	18	income	income	NN
en-wikipedia-org-4539	169	19	tax	tax	NN
en-wikipedia-org-4539	169	20	systems	system	NNS
en-wikipedia-org-4539	169	21	are	be	VBP
en-wikipedia-org-4539	169	22	self	self	NN
en-wikipedia-org-4539	169	23	-	-	HYPH
en-wikipedia-org-4539	169	24	assessment	assessment	NN
en-wikipedia-org-4539	169	25	systems	system	NNS
en-wikipedia-org-4539	169	26	.	.	.
en-wikipedia-org-4539	170	1	Taxpayers	taxpayer	NNS
en-wikipedia-org-4539	170	2	must	must	MD
en-wikipedia-org-4539	170	3	declare	declare	VB
en-wikipedia-org-4539	170	4	and	and	CC
en-wikipedia-org-4539	170	5	pay	pay	VB
en-wikipedia-org-4539	170	6	tax	tax	NN
en-wikipedia-org-4539	170	7	without	without	IN
en-wikipedia-org-4539	170	8	assessment	assessment	NN
en-wikipedia-org-4539	170	9	by	by	IN
en-wikipedia-org-4539	170	10	the	the	DT
en-wikipedia-org-4539	170	11	taxing	tax	VBG
en-wikipedia-org-4539	170	12	authority	authority	NN
en-wikipedia-org-4539	170	13	.	.	.
en-wikipedia-org-4539	171	1	Quarterly	quarterly	JJ
en-wikipedia-org-4539	171	2	payments	payment	NNS
en-wikipedia-org-4539	171	3	of	of	IN
en-wikipedia-org-4539	171	4	tax	tax	NN
en-wikipedia-org-4539	171	5	estimated	estimate	VBN
en-wikipedia-org-4539	171	6	to	to	TO
en-wikipedia-org-4539	171	7	be	be	VB
en-wikipedia-org-4539	171	8	due	due	JJ
en-wikipedia-org-4539	171	9	are	be	VBP
en-wikipedia-org-4539	171	10	required	require	VBN
en-wikipedia-org-4539	171	11	to	to	IN
en-wikipedia-org-4539	171	12	the	the	DT
en-wikipedia-org-4539	171	13	extent	extent	NN
en-wikipedia-org-4539	171	14	taxes	taxis	NNS
en-wikipedia-org-4539	171	15	are	be	VBP
en-wikipedia-org-4539	171	16	not	not	RB
en-wikipedia-org-4539	171	17	paid	pay	VBN
en-wikipedia-org-4539	171	18	through	through	IN
en-wikipedia-org-4539	171	19	withholdings	withholding	NNS
en-wikipedia-org-4539	171	20	.	.	.
en-wikipedia-org-4539	172	1	[	[	-LRB-
en-wikipedia-org-4539	172	2	44	44	CD
en-wikipedia-org-4539	172	3	]	]	-RRB-
en-wikipedia-org-4539	172	4	Employers	employer	NNS
en-wikipedia-org-4539	172	5	must	must	MD
en-wikipedia-org-4539	172	6	withhold	withhold	VB
en-wikipedia-org-4539	172	7	income	income	NN
en-wikipedia-org-4539	172	8	tax	tax	NN
en-wikipedia-org-4539	172	9	,	,	,
en-wikipedia-org-4539	172	10	as	as	RB
en-wikipedia-org-4539	172	11	well	well	RB
en-wikipedia-org-4539	172	12	as	as	IN
en-wikipedia-org-4539	172	13	Social	Social	NNP
en-wikipedia-org-4539	172	14	Security	Security	NNP
en-wikipedia-org-4539	172	15	and	and	CC
en-wikipedia-org-4539	172	16	Medicare	Medicare	NNP
en-wikipedia-org-4539	172	17	taxes	taxis	NNS
en-wikipedia-org-4539	172	18	,	,	,
en-wikipedia-org-4539	172	19	from	from	IN
en-wikipedia-org-4539	172	20	wages	wage	NNS
en-wikipedia-org-4539	172	21	.	.	.
en-wikipedia-org-4539	173	1	[	[	-LRB-
en-wikipedia-org-4539	173	2	45	45	CD
en-wikipedia-org-4539	173	3	]	]	-RRB-
en-wikipedia-org-4539	173	4	Amounts	amount	NNS
en-wikipedia-org-4539	173	5	to	to	TO
en-wikipedia-org-4539	173	6	be	be	VB
en-wikipedia-org-4539	173	7	withheld	withhold	VBN
en-wikipedia-org-4539	173	8	are	be	VBP
en-wikipedia-org-4539	173	9	computed	compute	VBN
en-wikipedia-org-4539	173	10	by	by	IN
en-wikipedia-org-4539	173	11	employers	employer	NNS
en-wikipedia-org-4539	173	12	based	base	VBN
en-wikipedia-org-4539	173	13	on	on	IN
en-wikipedia-org-4539	173	14	representations	representation	NNS
en-wikipedia-org-4539	173	15	of	of	IN
en-wikipedia-org-4539	173	16	tax	tax	NN
en-wikipedia-org-4539	173	17	status	status	NN
en-wikipedia-org-4539	173	18	by	by	IN
en-wikipedia-org-4539	173	19	employees	employee	NNS
en-wikipedia-org-4539	173	20	on	on	IN
en-wikipedia-org-4539	173	21	Form	Form	NNP
en-wikipedia-org-4539	173	22	W-4	W-4	NNP
en-wikipedia-org-4539	173	23	,	,	,
en-wikipedia-org-4539	173	24	with	with	IN
en-wikipedia-org-4539	173	25	limited	limited	JJ
en-wikipedia-org-4539	173	26	government	government	NN
en-wikipedia-org-4539	173	27	review	review	NN
en-wikipedia-org-4539	173	28	.	.	.
en-wikipedia-org-4539	174	1	[	[	-LRB-
en-wikipedia-org-4539	174	2	46	46	CD
en-wikipedia-org-4539	174	3	]	]	-RRB-
en-wikipedia-org-4539	174	4	State	state	NN
en-wikipedia-org-4539	174	5	variations[edit	variations[edit	NFP
en-wikipedia-org-4539	174	6	]	]	-RRB-
en-wikipedia-org-4539	174	7	Main	main	JJ
en-wikipedia-org-4539	174	8	article	article	NN
en-wikipedia-org-4539	174	9	:	:	:
en-wikipedia-org-4539	174	10	State	state	NN
en-wikipedia-org-4539	174	11	income	income	NN
en-wikipedia-org-4539	174	12	tax	tax	NN
en-wikipedia-org-4539	174	13	Composition	composition	NN
en-wikipedia-org-4539	174	14	of	of	IN
en-wikipedia-org-4539	174	15	state	state	NN
en-wikipedia-org-4539	174	16	and	and	CC
en-wikipedia-org-4539	174	17	local	local	JJ
en-wikipedia-org-4539	174	18	government	government	NN
en-wikipedia-org-4539	174	19	tax	tax	NN
en-wikipedia-org-4539	174	20	revenue	revenue	NN
en-wikipedia-org-4539	174	21	for	for	IN
en-wikipedia-org-4539	174	22	sample	sample	NN
en-wikipedia-org-4539	174	23	state	state	NN
en-wikipedia-org-4539	174	24	of	of	IN
en-wikipedia-org-4539	174	25	Ohio	Ohio	NNP
en-wikipedia-org-4539	174	26	,	,	,
en-wikipedia-org-4539	174	27	2007	2007	CD
en-wikipedia-org-4539	174	28	.	.	.
en-wikipedia-org-4539	175	1	[	[	-LRB-
en-wikipedia-org-4539	175	2	47	47	CD
en-wikipedia-org-4539	175	3	]	]	-RRB-
en-wikipedia-org-4539	175	4	Total	Total	NNP
en-wikipedia-org-4539	175	5	State	State	NNP
en-wikipedia-org-4539	175	6	Government	Government	NNP
en-wikipedia-org-4539	175	7	Tax	Tax	NNP
en-wikipedia-org-4539	175	8	Revenue	Revenue	NNP
en-wikipedia-org-4539	175	9	By	by	IN
en-wikipedia-org-4539	175	10	Type	Type	NNP
en-wikipedia-org-4539	175	11	in	in	IN
en-wikipedia-org-4539	175	12	2015	2015	CD
en-wikipedia-org-4539	175	13	Forty	forty	CD
en-wikipedia-org-4539	175	14	-	-	HYPH
en-wikipedia-org-4539	175	15	three	three	CD
en-wikipedia-org-4539	175	16	states	state	NNS
en-wikipedia-org-4539	175	17	and	and	CC
en-wikipedia-org-4539	175	18	many	many	JJ
en-wikipedia-org-4539	175	19	localities	locality	NNS
en-wikipedia-org-4539	175	20	in	in	IN
en-wikipedia-org-4539	175	21	the	the	DT
en-wikipedia-org-4539	175	22	U.S.	U.S.	NNP
en-wikipedia-org-4539	175	23	impose	impose	VB
en-wikipedia-org-4539	175	24	an	an	DT
en-wikipedia-org-4539	175	25	income	income	NN
en-wikipedia-org-4539	175	26	tax	tax	NN
en-wikipedia-org-4539	175	27	on	on	IN
en-wikipedia-org-4539	175	28	individuals	individual	NNS
en-wikipedia-org-4539	175	29	.	.	.
en-wikipedia-org-4539	176	1	Forty	forty	CD
en-wikipedia-org-4539	176	2	-	-	HYPH
en-wikipedia-org-4539	176	3	seven	seven	CD
en-wikipedia-org-4539	176	4	states	state	NNS
en-wikipedia-org-4539	176	5	and	and	CC
en-wikipedia-org-4539	176	6	many	many	JJ
en-wikipedia-org-4539	176	7	localities	locality	NNS
en-wikipedia-org-4539	176	8	impose	impose	VBP
en-wikipedia-org-4539	176	9	a	a	DT
en-wikipedia-org-4539	176	10	tax	tax	NN
en-wikipedia-org-4539	176	11	on	on	IN
en-wikipedia-org-4539	176	12	the	the	DT
en-wikipedia-org-4539	176	13	income	income	NN
en-wikipedia-org-4539	176	14	of	of	IN
en-wikipedia-org-4539	176	15	corporations	corporation	NNS
en-wikipedia-org-4539	176	16	.	.	.
en-wikipedia-org-4539	177	1	Tax	tax	NN
en-wikipedia-org-4539	177	2	rates	rate	NNS
en-wikipedia-org-4539	177	3	vary	vary	VBP
en-wikipedia-org-4539	177	4	by	by	IN
en-wikipedia-org-4539	177	5	state	state	NN
en-wikipedia-org-4539	177	6	and	and	CC
en-wikipedia-org-4539	177	7	locality	locality	NN
en-wikipedia-org-4539	177	8	,	,	,
en-wikipedia-org-4539	177	9	and	and	CC
en-wikipedia-org-4539	177	10	may	may	MD
en-wikipedia-org-4539	177	11	be	be	VB
en-wikipedia-org-4539	177	12	fixed	fix	VBN
en-wikipedia-org-4539	177	13	or	or	CC
en-wikipedia-org-4539	177	14	graduated	graduate	VBN
en-wikipedia-org-4539	177	15	.	.	.
en-wikipedia-org-4539	178	1	Most	Most	JJS
en-wikipedia-org-4539	178	2	rates	rate	NNS
en-wikipedia-org-4539	178	3	are	be	VBP
en-wikipedia-org-4539	178	4	the	the	DT
en-wikipedia-org-4539	178	5	same	same	JJ
en-wikipedia-org-4539	178	6	for	for	IN
en-wikipedia-org-4539	178	7	all	all	DT
en-wikipedia-org-4539	178	8	types	type	NNS
en-wikipedia-org-4539	178	9	of	of	IN
en-wikipedia-org-4539	178	10	income	income	NN
en-wikipedia-org-4539	178	11	.	.	.
en-wikipedia-org-4539	179	1	State	state	NN
en-wikipedia-org-4539	179	2	and	and	CC
en-wikipedia-org-4539	179	3	local	local	JJ
en-wikipedia-org-4539	179	4	income	income	NN
en-wikipedia-org-4539	179	5	taxes	taxis	NNS
en-wikipedia-org-4539	179	6	are	be	VBP
en-wikipedia-org-4539	179	7	imposed	impose	VBN
en-wikipedia-org-4539	179	8	in	in	IN
en-wikipedia-org-4539	179	9	addition	addition	NN
en-wikipedia-org-4539	179	10	to	to	IN
en-wikipedia-org-4539	179	11	federal	federal	JJ
en-wikipedia-org-4539	179	12	income	income	NN
en-wikipedia-org-4539	179	13	tax	tax	NN
en-wikipedia-org-4539	179	14	.	.	.
en-wikipedia-org-4539	180	1	State	state	NN
en-wikipedia-org-4539	180	2	income	income	NN
en-wikipedia-org-4539	180	3	tax	tax	NN
en-wikipedia-org-4539	180	4	is	be	VBZ
en-wikipedia-org-4539	180	5	allowed	allow	VBN
en-wikipedia-org-4539	180	6	as	as	IN
en-wikipedia-org-4539	180	7	a	a	DT
en-wikipedia-org-4539	180	8	deduction	deduction	NN
en-wikipedia-org-4539	180	9	in	in	IN
en-wikipedia-org-4539	180	10	computing	compute	VBG
en-wikipedia-org-4539	180	11	federal	federal	JJ
en-wikipedia-org-4539	180	12	income	income	NN
en-wikipedia-org-4539	180	13	,	,	,
en-wikipedia-org-4539	180	14	but	but	CC
en-wikipedia-org-4539	180	15	is	be	VBZ
en-wikipedia-org-4539	180	16	capped	cap	VBN
en-wikipedia-org-4539	180	17	at	at	IN
en-wikipedia-org-4539	180	18	$	$	$
en-wikipedia-org-4539	180	19	10,000	10,000	CD
en-wikipedia-org-4539	180	20	per	per	IN
en-wikipedia-org-4539	180	21	household	household	NN
en-wikipedia-org-4539	180	22	since	since	IN
en-wikipedia-org-4539	180	23	the	the	DT
en-wikipedia-org-4539	180	24	passage	passage	NN
en-wikipedia-org-4539	180	25	of	of	IN
en-wikipedia-org-4539	180	26	the	the	DT
en-wikipedia-org-4539	180	27	2017	2017	CD
en-wikipedia-org-4539	180	28	tax	tax	NN
en-wikipedia-org-4539	180	29	law	law	NN
en-wikipedia-org-4539	180	30	.	.	.
en-wikipedia-org-4539	181	1	Prior	prior	RB
en-wikipedia-org-4539	181	2	to	to	IN
en-wikipedia-org-4539	181	3	the	the	DT
en-wikipedia-org-4539	181	4	change	change	NN
en-wikipedia-org-4539	181	5	,	,	,
en-wikipedia-org-4539	181	6	the	the	DT
en-wikipedia-org-4539	181	7	average	average	JJ
en-wikipedia-org-4539	181	8	deduction	deduction	NN
en-wikipedia-org-4539	181	9	exceeded	exceed	VBD
en-wikipedia-org-4539	181	10	$	$	$
en-wikipedia-org-4539	181	11	10,000	10,000	CD
en-wikipedia-org-4539	181	12	in	in	IN
en-wikipedia-org-4539	181	13	most	most	JJS
en-wikipedia-org-4539	181	14	of	of	IN
en-wikipedia-org-4539	181	15	the	the	DT
en-wikipedia-org-4539	181	16	Midwest	Midwest	NNP
en-wikipedia-org-4539	181	17	,	,	,
en-wikipedia-org-4539	181	18	most	most	JJS
en-wikipedia-org-4539	181	19	of	of	IN
en-wikipedia-org-4539	181	20	the	the	DT
en-wikipedia-org-4539	181	21	Northeast	Northeast	NNP
en-wikipedia-org-4539	181	22	,	,	,
en-wikipedia-org-4539	181	23	as	as	RB
en-wikipedia-org-4539	181	24	well	well	RB
en-wikipedia-org-4539	181	25	as	as	IN
en-wikipedia-org-4539	181	26	California	California	NNP
en-wikipedia-org-4539	181	27	and	and	CC
en-wikipedia-org-4539	181	28	Oregon	Oregon	NNP
en-wikipedia-org-4539	181	29	.	.	.
en-wikipedia-org-4539	182	1	[	[	-LRB-
en-wikipedia-org-4539	182	2	3	3	LS
en-wikipedia-org-4539	182	3	]	]	-RRB-
en-wikipedia-org-4539	182	4	State	state	NN
en-wikipedia-org-4539	182	5	and	and	CC
en-wikipedia-org-4539	182	6	local	local	JJ
en-wikipedia-org-4539	182	7	taxable	taxable	JJ
en-wikipedia-org-4539	182	8	income	income	NN
en-wikipedia-org-4539	182	9	is	be	VBZ
en-wikipedia-org-4539	182	10	determined	determine	VBN
en-wikipedia-org-4539	182	11	under	under	IN
en-wikipedia-org-4539	182	12	state	state	NN
en-wikipedia-org-4539	182	13	law	law	NN
en-wikipedia-org-4539	182	14	,	,	,
en-wikipedia-org-4539	182	15	and	and	CC
en-wikipedia-org-4539	182	16	often	often	RB
en-wikipedia-org-4539	182	17	is	be	VBZ
en-wikipedia-org-4539	182	18	based	base	VBN
en-wikipedia-org-4539	182	19	on	on	IN
en-wikipedia-org-4539	182	20	federal	federal	JJ
en-wikipedia-org-4539	182	21	taxable	taxable	JJ
en-wikipedia-org-4539	182	22	income	income	NN
en-wikipedia-org-4539	182	23	.	.	.
en-wikipedia-org-4539	183	1	Most	Most	JJS
en-wikipedia-org-4539	183	2	states	state	NNS
en-wikipedia-org-4539	183	3	conform	conform	VBP
en-wikipedia-org-4539	183	4	to	to	IN
en-wikipedia-org-4539	183	5	many	many	JJ
en-wikipedia-org-4539	183	6	federal	federal	JJ
en-wikipedia-org-4539	183	7	concepts	concept	NNS
en-wikipedia-org-4539	183	8	and	and	CC
en-wikipedia-org-4539	183	9	definitions	definition	NNS
en-wikipedia-org-4539	183	10	,	,	,
en-wikipedia-org-4539	183	11	including	include	VBG
en-wikipedia-org-4539	183	12	defining	define	VBG
en-wikipedia-org-4539	183	13	income	income	NN
en-wikipedia-org-4539	183	14	and	and	CC
en-wikipedia-org-4539	183	15	business	business	NN
en-wikipedia-org-4539	183	16	deductions	deduction	NNS
en-wikipedia-org-4539	183	17	and	and	CC
en-wikipedia-org-4539	183	18	timing	timing	NN
en-wikipedia-org-4539	183	19	thereof	thereof	RB
en-wikipedia-org-4539	183	20	.	.	.
en-wikipedia-org-4539	184	1	[	[	-LRB-
en-wikipedia-org-4539	184	2	48	48	CD
en-wikipedia-org-4539	184	3	]	]	-RRB-
en-wikipedia-org-4539	184	4	State	state	NN
en-wikipedia-org-4539	184	5	rules	rule	NNS
en-wikipedia-org-4539	184	6	vary	vary	VBP
en-wikipedia-org-4539	184	7	widely	widely	RB
en-wikipedia-org-4539	184	8	regarding	regard	VBG
en-wikipedia-org-4539	184	9	to	to	IN
en-wikipedia-org-4539	184	10	individual	individual	JJ
en-wikipedia-org-4539	184	11	itemized	itemize	VBN
en-wikipedia-org-4539	184	12	deductions	deduction	NNS
en-wikipedia-org-4539	184	13	.	.	.
en-wikipedia-org-4539	185	1	Most	Most	JJS
en-wikipedia-org-4539	185	2	states	state	NNS
en-wikipedia-org-4539	185	3	do	do	VBP
en-wikipedia-org-4539	185	4	not	not	RB
en-wikipedia-org-4539	185	5	allow	allow	VB
en-wikipedia-org-4539	185	6	a	a	DT
en-wikipedia-org-4539	185	7	deduction	deduction	NN
en-wikipedia-org-4539	185	8	for	for	IN
en-wikipedia-org-4539	185	9	state	state	NN
en-wikipedia-org-4539	185	10	income	income	NN
en-wikipedia-org-4539	185	11	taxes	taxis	NNS
en-wikipedia-org-4539	185	12	for	for	IN
en-wikipedia-org-4539	185	13	individuals	individual	NNS
en-wikipedia-org-4539	185	14	or	or	CC
en-wikipedia-org-4539	185	15	corporations	corporation	NNS
en-wikipedia-org-4539	185	16	,	,	,
en-wikipedia-org-4539	185	17	and	and	CC
en-wikipedia-org-4539	185	18	impose	impose	VB
en-wikipedia-org-4539	185	19	tax	tax	NN
en-wikipedia-org-4539	185	20	on	on	IN
en-wikipedia-org-4539	185	21	certain	certain	JJ
en-wikipedia-org-4539	185	22	types	type	NNS
en-wikipedia-org-4539	185	23	of	of	IN
en-wikipedia-org-4539	185	24	income	income	NN
en-wikipedia-org-4539	185	25	exempt	exempt	JJ
en-wikipedia-org-4539	185	26	at	at	IN
en-wikipedia-org-4539	185	27	the	the	DT
en-wikipedia-org-4539	185	28	federal	federal	JJ
en-wikipedia-org-4539	185	29	level	level	NN
en-wikipedia-org-4539	185	30	.	.	.
en-wikipedia-org-4539	186	1	Some	some	DT
en-wikipedia-org-4539	186	2	states	state	NNS
en-wikipedia-org-4539	186	3	have	have	VBP
en-wikipedia-org-4539	186	4	alternative	alternative	JJ
en-wikipedia-org-4539	186	5	measures	measure	NNS
en-wikipedia-org-4539	186	6	of	of	IN
en-wikipedia-org-4539	186	7	taxable	taxable	JJ
en-wikipedia-org-4539	186	8	income	income	NN
en-wikipedia-org-4539	186	9	,	,	,
en-wikipedia-org-4539	186	10	or	or	CC
en-wikipedia-org-4539	186	11	alternative	alternative	JJ
en-wikipedia-org-4539	186	12	taxes	taxis	NNS
en-wikipedia-org-4539	186	13	,	,	,
en-wikipedia-org-4539	186	14	especially	especially	RB
en-wikipedia-org-4539	186	15	for	for	IN
en-wikipedia-org-4539	186	16	corporations	corporation	NNS
en-wikipedia-org-4539	186	17	.	.	.
en-wikipedia-org-4539	187	1	States	state	NNS
en-wikipedia-org-4539	187	2	imposing	impose	VBG
en-wikipedia-org-4539	187	3	an	an	DT
en-wikipedia-org-4539	187	4	income	income	NN
en-wikipedia-org-4539	187	5	tax	tax	NN
en-wikipedia-org-4539	187	6	generally	generally	RB
en-wikipedia-org-4539	187	7	tax	tax	VBP
en-wikipedia-org-4539	187	8	all	all	DT
en-wikipedia-org-4539	187	9	income	income	NN
en-wikipedia-org-4539	187	10	of	of	IN
en-wikipedia-org-4539	187	11	corporations	corporation	NNS
en-wikipedia-org-4539	187	12	organized	organize	VBN
en-wikipedia-org-4539	187	13	in	in	IN
en-wikipedia-org-4539	187	14	the	the	DT
en-wikipedia-org-4539	187	15	state	state	NN
en-wikipedia-org-4539	187	16	and	and	CC
en-wikipedia-org-4539	187	17	individuals	individual	NNS
en-wikipedia-org-4539	187	18	residing	reside	VBG
en-wikipedia-org-4539	187	19	in	in	IN
en-wikipedia-org-4539	187	20	the	the	DT
en-wikipedia-org-4539	187	21	state	state	NN
en-wikipedia-org-4539	187	22	.	.	.
en-wikipedia-org-4539	188	1	Taxpayers	taxpayer	NNS
en-wikipedia-org-4539	188	2	from	from	IN
en-wikipedia-org-4539	188	3	another	another	DT
en-wikipedia-org-4539	188	4	state	state	NN
en-wikipedia-org-4539	188	5	are	be	VBP
en-wikipedia-org-4539	188	6	subject	subject	JJ
en-wikipedia-org-4539	188	7	to	to	IN
en-wikipedia-org-4539	188	8	tax	tax	NN
en-wikipedia-org-4539	188	9	only	only	RB
en-wikipedia-org-4539	188	10	on	on	IN
en-wikipedia-org-4539	188	11	income	income	NN
en-wikipedia-org-4539	188	12	earned	earn	VBN
en-wikipedia-org-4539	188	13	in	in	IN
en-wikipedia-org-4539	188	14	the	the	DT
en-wikipedia-org-4539	188	15	state	state	NN
en-wikipedia-org-4539	188	16	or	or	CC
en-wikipedia-org-4539	188	17	apportioned	apportion	VBD
en-wikipedia-org-4539	188	18	to	to	IN
en-wikipedia-org-4539	188	19	the	the	DT
en-wikipedia-org-4539	188	20	state	state	NN
en-wikipedia-org-4539	188	21	.	.	.
en-wikipedia-org-4539	189	1	Businesses	business	NNS
en-wikipedia-org-4539	189	2	are	be	VBP
en-wikipedia-org-4539	189	3	subject	subject	JJ
en-wikipedia-org-4539	189	4	to	to	IN
en-wikipedia-org-4539	189	5	income	income	NN
en-wikipedia-org-4539	189	6	tax	tax	NN
en-wikipedia-org-4539	189	7	in	in	IN
en-wikipedia-org-4539	189	8	a	a	DT
en-wikipedia-org-4539	189	9	state	state	NN
en-wikipedia-org-4539	189	10	only	only	RB
en-wikipedia-org-4539	189	11	if	if	IN
en-wikipedia-org-4539	189	12	they	-PRON-	PRP
en-wikipedia-org-4539	189	13	have	have	VBP
en-wikipedia-org-4539	189	14	sufficient	sufficient	JJ
en-wikipedia-org-4539	189	15	nexus	nexus	NN
en-wikipedia-org-4539	189	16	in	in	IN
en-wikipedia-org-4539	189	17	(	(	-LRB-
en-wikipedia-org-4539	189	18	connection	connection	NN
en-wikipedia-org-4539	189	19	to	to	IN
en-wikipedia-org-4539	189	20	)	)	-RRB-
en-wikipedia-org-4539	189	21	the	the	DT
en-wikipedia-org-4539	189	22	state	state	NN
en-wikipedia-org-4539	189	23	.	.	.
en-wikipedia-org-4539	190	1	Non	non	JJ
en-wikipedia-org-4539	190	2	-	-	JJ
en-wikipedia-org-4539	190	3	residents[edit	residents[edit	JJ
en-wikipedia-org-4539	190	4	]	]	-RRB-
en-wikipedia-org-4539	190	5	Foreign	foreign	JJ
en-wikipedia-org-4539	190	6	individuals	individual	NNS
en-wikipedia-org-4539	190	7	and	and	CC
en-wikipedia-org-4539	190	8	corporations	corporation	NNS
en-wikipedia-org-4539	190	9	not	not	RB
en-wikipedia-org-4539	190	10	resident	resident	JJ
en-wikipedia-org-4539	190	11	in	in	IN
en-wikipedia-org-4539	190	12	the	the	DT
en-wikipedia-org-4539	190	13	United	United	NNP
en-wikipedia-org-4539	190	14	States	States	NNP
en-wikipedia-org-4539	190	15	are	be	VBP
en-wikipedia-org-4539	190	16	subject	subject	JJ
en-wikipedia-org-4539	190	17	to	to	IN
en-wikipedia-org-4539	190	18	federal	federal	JJ
en-wikipedia-org-4539	190	19	income	income	NN
en-wikipedia-org-4539	190	20	tax	tax	NN
en-wikipedia-org-4539	190	21	only	only	RB
en-wikipedia-org-4539	190	22	on	on	IN
en-wikipedia-org-4539	190	23	income	income	NN
en-wikipedia-org-4539	190	24	from	from	IN
en-wikipedia-org-4539	190	25	a	a	DT
en-wikipedia-org-4539	190	26	U.S.	U.S.	NNP
en-wikipedia-org-4539	190	27	business	business	NN
en-wikipedia-org-4539	190	28	and	and	CC
en-wikipedia-org-4539	190	29	certain	certain	JJ
en-wikipedia-org-4539	190	30	types	type	NNS
en-wikipedia-org-4539	190	31	of	of	IN
en-wikipedia-org-4539	190	32	income	income	NN
en-wikipedia-org-4539	190	33	from	from	IN
en-wikipedia-org-4539	190	34	U.S.	U.S.	NNP
en-wikipedia-org-4539	191	1	sources	source	NNS
en-wikipedia-org-4539	191	2	.	.	.
en-wikipedia-org-4539	192	1	[	[	-LRB-
en-wikipedia-org-4539	192	2	49	49	CD
en-wikipedia-org-4539	192	3	]	]	-RRB-
en-wikipedia-org-4539	192	4	States	state	NNS
en-wikipedia-org-4539	192	5	tax	tax	NN
en-wikipedia-org-4539	192	6	individuals	individual	NNS
en-wikipedia-org-4539	192	7	resident	resident	JJ
en-wikipedia-org-4539	192	8	outside	outside	IN
en-wikipedia-org-4539	192	9	the	the	DT
en-wikipedia-org-4539	192	10	state	state	NN
en-wikipedia-org-4539	192	11	and	and	CC
en-wikipedia-org-4539	192	12	corporations	corporation	NNS
en-wikipedia-org-4539	192	13	organized	organize	VBN
en-wikipedia-org-4539	192	14	outside	outside	IN
en-wikipedia-org-4539	192	15	the	the	DT
en-wikipedia-org-4539	192	16	state	state	NN
en-wikipedia-org-4539	192	17	only	only	RB
en-wikipedia-org-4539	192	18	on	on	IN
en-wikipedia-org-4539	192	19	wages	wage	NNS
en-wikipedia-org-4539	192	20	or	or	CC
en-wikipedia-org-4539	192	21	business	business	NN
en-wikipedia-org-4539	192	22	income	income	NN
en-wikipedia-org-4539	192	23	within	within	IN
en-wikipedia-org-4539	192	24	the	the	DT
en-wikipedia-org-4539	192	25	state	state	NN
en-wikipedia-org-4539	192	26	.	.	.
en-wikipedia-org-4539	193	1	Payers	payer	NNS
en-wikipedia-org-4539	193	2	of	of	IN
en-wikipedia-org-4539	193	3	some	some	DT
en-wikipedia-org-4539	193	4	types	type	NNS
en-wikipedia-org-4539	193	5	of	of	IN
en-wikipedia-org-4539	193	6	income	income	NN
en-wikipedia-org-4539	193	7	to	to	IN
en-wikipedia-org-4539	193	8	non	non	NN
en-wikipedia-org-4539	193	9	-	-	NNS
en-wikipedia-org-4539	193	10	residents	resident	NNS
en-wikipedia-org-4539	193	11	must	must	MD
en-wikipedia-org-4539	193	12	withhold	withhold	VB
en-wikipedia-org-4539	193	13	federal	federal	JJ
en-wikipedia-org-4539	193	14	or	or	CC
en-wikipedia-org-4539	193	15	state	state	NN
en-wikipedia-org-4539	193	16	income	income	NN
en-wikipedia-org-4539	193	17	tax	tax	NN
en-wikipedia-org-4539	193	18	on	on	IN
en-wikipedia-org-4539	193	19	the	the	DT
en-wikipedia-org-4539	193	20	payment	payment	NN
en-wikipedia-org-4539	193	21	.	.	.
en-wikipedia-org-4539	194	1	Federal	federal	JJ
en-wikipedia-org-4539	194	2	withholding	withholding	NN
en-wikipedia-org-4539	194	3	of	of	IN
en-wikipedia-org-4539	194	4	30	30	CD
en-wikipedia-org-4539	194	5	%	%	NN
en-wikipedia-org-4539	194	6	on	on	IN
en-wikipedia-org-4539	194	7	such	such	JJ
en-wikipedia-org-4539	194	8	income	income	NN
en-wikipedia-org-4539	194	9	may	may	MD
en-wikipedia-org-4539	194	10	be	be	VB
en-wikipedia-org-4539	194	11	reduced	reduce	VBN
en-wikipedia-org-4539	194	12	under	under	IN
en-wikipedia-org-4539	194	13	a	a	DT
en-wikipedia-org-4539	194	14	tax	tax	NN
en-wikipedia-org-4539	194	15	treaty	treaty	NN
en-wikipedia-org-4539	194	16	.	.	.
en-wikipedia-org-4539	195	1	Such	such	JJ
en-wikipedia-org-4539	195	2	treaties	treaty	NNS
en-wikipedia-org-4539	195	3	do	do	VBP
en-wikipedia-org-4539	195	4	not	not	RB
en-wikipedia-org-4539	195	5	apply	apply	VB
en-wikipedia-org-4539	195	6	to	to	IN
en-wikipedia-org-4539	195	7	state	state	NN
en-wikipedia-org-4539	195	8	taxes	taxis	NNS
en-wikipedia-org-4539	195	9	.	.	.
en-wikipedia-org-4539	196	1	Alternative	alternative	JJ
en-wikipedia-org-4539	196	2	tax	tax	NN
en-wikipedia-org-4539	196	3	bases	basis	NNS
en-wikipedia-org-4539	196	4	(	(	-LRB-
en-wikipedia-org-4539	196	5	AMT	AMT	NNP
en-wikipedia-org-4539	196	6	,	,	,
en-wikipedia-org-4539	196	7	states)[edit	states)[edit	NNP
en-wikipedia-org-4539	196	8	]	]	-RRB-
en-wikipedia-org-4539	196	9	An	an	DT
en-wikipedia-org-4539	196	10	alternative	alternative	JJ
en-wikipedia-org-4539	196	11	minimum	minimum	JJ
en-wikipedia-org-4539	196	12	tax	tax	NN
en-wikipedia-org-4539	196	13	(	(	-LRB-
en-wikipedia-org-4539	196	14	AMT	AMT	NNP
en-wikipedia-org-4539	196	15	)	)	-RRB-
en-wikipedia-org-4539	196	16	is	be	VBZ
en-wikipedia-org-4539	196	17	imposed	impose	VBN
en-wikipedia-org-4539	196	18	at	at	IN
en-wikipedia-org-4539	196	19	the	the	DT
en-wikipedia-org-4539	196	20	federal	federal	JJ
en-wikipedia-org-4539	196	21	level	level	NN
en-wikipedia-org-4539	196	22	on	on	IN
en-wikipedia-org-4539	196	23	a	a	DT
en-wikipedia-org-4539	196	24	somewhat	somewhat	RB
en-wikipedia-org-4539	196	25	modified	modify	VBN
en-wikipedia-org-4539	196	26	version	version	NN
en-wikipedia-org-4539	196	27	of	of	IN
en-wikipedia-org-4539	196	28	taxable	taxable	JJ
en-wikipedia-org-4539	196	29	income	income	NN
en-wikipedia-org-4539	196	30	.	.	.
en-wikipedia-org-4539	197	1	[	[	-LRB-
en-wikipedia-org-4539	197	2	50	50	CD
en-wikipedia-org-4539	197	3	]	]	-RRB-
en-wikipedia-org-4539	197	4	The	the	DT
en-wikipedia-org-4539	197	5	tax	tax	NN
en-wikipedia-org-4539	197	6	applies	apply	VBZ
en-wikipedia-org-4539	197	7	to	to	IN
en-wikipedia-org-4539	197	8	individuals	individual	NNS
en-wikipedia-org-4539	197	9	and	and	CC
en-wikipedia-org-4539	197	10	corporations	corporation	NNS
en-wikipedia-org-4539	197	11	.	.	.
en-wikipedia-org-4539	198	1	The	the	DT
en-wikipedia-org-4539	198	2	tax	tax	NN
en-wikipedia-org-4539	198	3	base	base	NN
en-wikipedia-org-4539	198	4	is	be	VBZ
en-wikipedia-org-4539	198	5	adjusted	adjust	VBN
en-wikipedia-org-4539	198	6	gross	gross	JJ
en-wikipedia-org-4539	198	7	income	income	NN
en-wikipedia-org-4539	198	8	reduced	reduce	VBN
en-wikipedia-org-4539	198	9	by	by	IN
en-wikipedia-org-4539	198	10	a	a	DT
en-wikipedia-org-4539	198	11	fixed	fix	VBN
en-wikipedia-org-4539	198	12	deduction	deduction	NN
en-wikipedia-org-4539	198	13	that	that	WDT
en-wikipedia-org-4539	198	14	varies	vary	VBZ
en-wikipedia-org-4539	198	15	by	by	IN
en-wikipedia-org-4539	198	16	taxpayer	taxpayer	NN
en-wikipedia-org-4539	198	17	filing	filing	NN
en-wikipedia-org-4539	198	18	status	status	NN
en-wikipedia-org-4539	198	19	.	.	.
en-wikipedia-org-4539	199	1	Itemized	itemized	JJ
en-wikipedia-org-4539	199	2	deductions	deduction	NNS
en-wikipedia-org-4539	199	3	of	of	IN
en-wikipedia-org-4539	199	4	individuals	individual	NNS
en-wikipedia-org-4539	199	5	are	be	VBP
en-wikipedia-org-4539	199	6	limited	limit	VBN
en-wikipedia-org-4539	199	7	to	to	IN
en-wikipedia-org-4539	199	8	home	home	NN
en-wikipedia-org-4539	199	9	mortgage	mortgage	NN
en-wikipedia-org-4539	199	10	interest	interest	NN
en-wikipedia-org-4539	199	11	,	,	,
en-wikipedia-org-4539	199	12	charitable	charitable	JJ
en-wikipedia-org-4539	199	13	contributions	contribution	NNS
en-wikipedia-org-4539	199	14	,	,	,
en-wikipedia-org-4539	199	15	and	and	CC
en-wikipedia-org-4539	199	16	a	a	DT
en-wikipedia-org-4539	199	17	portion	portion	NN
en-wikipedia-org-4539	199	18	of	of	IN
en-wikipedia-org-4539	199	19	medical	medical	JJ
en-wikipedia-org-4539	199	20	expenses	expense	NNS
en-wikipedia-org-4539	199	21	.	.	.
en-wikipedia-org-4539	200	1	AMT	AMT	NNP
en-wikipedia-org-4539	200	2	is	be	VBZ
en-wikipedia-org-4539	200	3	imposed	impose	VBN
en-wikipedia-org-4539	200	4	at	at	IN
en-wikipedia-org-4539	200	5	a	a	DT
en-wikipedia-org-4539	200	6	rate	rate	NN
en-wikipedia-org-4539	200	7	of	of	IN
en-wikipedia-org-4539	200	8	26	26	CD
en-wikipedia-org-4539	200	9	%	%	NN
en-wikipedia-org-4539	200	10	or	or	CC
en-wikipedia-org-4539	200	11	28	28	CD
en-wikipedia-org-4539	200	12	%	%	NN
en-wikipedia-org-4539	200	13	for	for	IN
en-wikipedia-org-4539	200	14	individuals	individual	NNS
en-wikipedia-org-4539	200	15	and	and	CC
en-wikipedia-org-4539	200	16	20	20	CD
en-wikipedia-org-4539	200	17	%	%	NN
en-wikipedia-org-4539	200	18	for	for	IN
en-wikipedia-org-4539	200	19	corporations	corporation	NNS
en-wikipedia-org-4539	200	20	,	,	,
en-wikipedia-org-4539	200	21	less	less	JJR
en-wikipedia-org-4539	200	22	the	the	DT
en-wikipedia-org-4539	200	23	amount	amount	NN
en-wikipedia-org-4539	200	24	of	of	IN
en-wikipedia-org-4539	200	25	regular	regular	JJ
en-wikipedia-org-4539	200	26	tax	tax	NN
en-wikipedia-org-4539	200	27	.	.	.
en-wikipedia-org-4539	201	1	A	a	DT
en-wikipedia-org-4539	201	2	credit	credit	NN
en-wikipedia-org-4539	201	3	against	against	IN
en-wikipedia-org-4539	201	4	future	future	JJ
en-wikipedia-org-4539	201	5	regular	regular	JJ
en-wikipedia-org-4539	201	6	income	income	NN
en-wikipedia-org-4539	201	7	tax	tax	NN
en-wikipedia-org-4539	201	8	is	be	VBZ
en-wikipedia-org-4539	201	9	allowed	allow	VBN
en-wikipedia-org-4539	201	10	for	for	IN
en-wikipedia-org-4539	201	11	such	such	JJ
en-wikipedia-org-4539	201	12	excess	excess	NN
en-wikipedia-org-4539	201	13	,	,	,
en-wikipedia-org-4539	201	14	with	with	IN
en-wikipedia-org-4539	201	15	certain	certain	JJ
en-wikipedia-org-4539	201	16	restrictions	restriction	NNS
en-wikipedia-org-4539	201	17	.	.	.
en-wikipedia-org-4539	202	1	Many	many	JJ
en-wikipedia-org-4539	202	2	states	state	NNS
en-wikipedia-org-4539	202	3	impose	impose	VBP
en-wikipedia-org-4539	202	4	minimum	minimum	JJ
en-wikipedia-org-4539	202	5	income	income	NN
en-wikipedia-org-4539	202	6	taxes	taxis	NNS
en-wikipedia-org-4539	202	7	on	on	IN
en-wikipedia-org-4539	202	8	corporations	corporation	NNS
en-wikipedia-org-4539	202	9	or	or	CC
en-wikipedia-org-4539	202	10	a	a	DT
en-wikipedia-org-4539	202	11	tax	tax	NN
en-wikipedia-org-4539	202	12	computed	compute	VBN
en-wikipedia-org-4539	202	13	on	on	IN
en-wikipedia-org-4539	202	14	an	an	DT
en-wikipedia-org-4539	202	15	alternative	alternative	JJ
en-wikipedia-org-4539	202	16	tax	tax	NN
en-wikipedia-org-4539	202	17	base	base	NN
en-wikipedia-org-4539	202	18	.	.	.
en-wikipedia-org-4539	203	1	These	these	DT
en-wikipedia-org-4539	203	2	include	include	VBP
en-wikipedia-org-4539	203	3	taxes	taxis	NNS
en-wikipedia-org-4539	203	4	based	base	VBN
en-wikipedia-org-4539	203	5	on	on	IN
en-wikipedia-org-4539	203	6	capital	capital	NN
en-wikipedia-org-4539	203	7	of	of	IN
en-wikipedia-org-4539	203	8	corporations	corporation	NNS
en-wikipedia-org-4539	203	9	and	and	CC
en-wikipedia-org-4539	203	10	alternative	alternative	JJ
en-wikipedia-org-4539	203	11	measures	measure	NNS
en-wikipedia-org-4539	203	12	of	of	IN
en-wikipedia-org-4539	203	13	income	income	NN
en-wikipedia-org-4539	203	14	for	for	IN
en-wikipedia-org-4539	203	15	individuals	individual	NNS
en-wikipedia-org-4539	203	16	.	.	.
en-wikipedia-org-4539	204	1	Details	detail	NNS
en-wikipedia-org-4539	204	2	vary	vary	VBP
en-wikipedia-org-4539	204	3	widely	widely	RB
en-wikipedia-org-4539	204	4	by	by	IN
en-wikipedia-org-4539	204	5	state	state	NN
en-wikipedia-org-4539	204	6	.	.	.
en-wikipedia-org-4539	205	1	Differences	difference	NNS
en-wikipedia-org-4539	205	2	between	between	IN
en-wikipedia-org-4539	205	3	book	book	NN
en-wikipedia-org-4539	205	4	and	and	CC
en-wikipedia-org-4539	205	5	taxable	taxable	JJ
en-wikipedia-org-4539	205	6	income	income	NN
en-wikipedia-org-4539	205	7	for	for	IN
en-wikipedia-org-4539	205	8	businesses[edit	businesses[edit	CD
en-wikipedia-org-4539	205	9	]	]	-RRB-
en-wikipedia-org-4539	205	10	In	in	IN
en-wikipedia-org-4539	205	11	the	the	DT
en-wikipedia-org-4539	205	12	United	United	NNP
en-wikipedia-org-4539	205	13	States	States	NNP
en-wikipedia-org-4539	205	14	,	,	,
en-wikipedia-org-4539	205	15	taxable	taxable	JJ
en-wikipedia-org-4539	205	16	income	income	NN
en-wikipedia-org-4539	205	17	is	be	VBZ
en-wikipedia-org-4539	205	18	computed	compute	VBN
en-wikipedia-org-4539	205	19	under	under	IN
en-wikipedia-org-4539	205	20	rules	rule	NNS
en-wikipedia-org-4539	205	21	that	that	WDT
en-wikipedia-org-4539	205	22	differ	differ	VBP
en-wikipedia-org-4539	205	23	materially	materially	RB
en-wikipedia-org-4539	205	24	from	from	IN
en-wikipedia-org-4539	205	25	U.S.	U.S.	NNP
en-wikipedia-org-4539	205	26	generally	generally	RB
en-wikipedia-org-4539	205	27	accepted	accept	VBD
en-wikipedia-org-4539	205	28	accounting	accounting	NN
en-wikipedia-org-4539	205	29	principles	principle	NNS
en-wikipedia-org-4539	205	30	.	.	.
en-wikipedia-org-4539	206	1	Since	since	IN
en-wikipedia-org-4539	206	2	only	only	RB
en-wikipedia-org-4539	206	3	publicly	publicly	RB
en-wikipedia-org-4539	206	4	traded	trade	VBN
en-wikipedia-org-4539	206	5	companies	company	NNS
en-wikipedia-org-4539	206	6	are	be	VBP
en-wikipedia-org-4539	206	7	required	require	VBN
en-wikipedia-org-4539	206	8	to	to	TO
en-wikipedia-org-4539	206	9	prepare	prepare	VB
en-wikipedia-org-4539	206	10	financial	financial	JJ
en-wikipedia-org-4539	206	11	statements	statement	NNS
en-wikipedia-org-4539	206	12	,	,	,
en-wikipedia-org-4539	206	13	many	many	JJ
en-wikipedia-org-4539	206	14	non	non	JJ
en-wikipedia-org-4539	206	15	-	-	JJ
en-wikipedia-org-4539	206	16	public	public	JJ
en-wikipedia-org-4539	206	17	companies	company	NNS
en-wikipedia-org-4539	206	18	opt	opt	VBP
en-wikipedia-org-4539	206	19	to	to	TO
en-wikipedia-org-4539	206	20	keep	keep	VB
en-wikipedia-org-4539	206	21	their	-PRON-	PRP$
en-wikipedia-org-4539	206	22	financial	financial	JJ
en-wikipedia-org-4539	206	23	records	record	NNS
en-wikipedia-org-4539	206	24	under	under	IN
en-wikipedia-org-4539	206	25	tax	tax	NN
en-wikipedia-org-4539	206	26	rules	rule	NNS
en-wikipedia-org-4539	206	27	.	.	.
en-wikipedia-org-4539	207	1	Corporations	corporation	NNS
en-wikipedia-org-4539	207	2	that	that	WDT
en-wikipedia-org-4539	207	3	present	present	VBP
en-wikipedia-org-4539	207	4	financial	financial	JJ
en-wikipedia-org-4539	207	5	statements	statement	NNS
en-wikipedia-org-4539	207	6	using	use	VBG
en-wikipedia-org-4539	207	7	other	other	JJ
en-wikipedia-org-4539	207	8	than	than	IN
en-wikipedia-org-4539	207	9	tax	tax	NN
en-wikipedia-org-4539	207	10	rules	rule	NNS
en-wikipedia-org-4539	207	11	must	must	MD
en-wikipedia-org-4539	207	12	include	include	VB
en-wikipedia-org-4539	207	13	a	a	DT
en-wikipedia-org-4539	207	14	detailed	detailed	JJ
en-wikipedia-org-4539	207	15	reconciliation	reconciliation	NN
en-wikipedia-org-4539	207	16	of	of	IN
en-wikipedia-org-4539	207	17	their	-PRON-	PRP$
en-wikipedia-org-4539	207	18	financial	financial	JJ
en-wikipedia-org-4539	207	19	statement	statement	NN
en-wikipedia-org-4539	207	20	income	income	NN
en-wikipedia-org-4539	207	21	to	to	IN
en-wikipedia-org-4539	207	22	their	-PRON-	PRP$
en-wikipedia-org-4539	207	23	taxable	taxable	JJ
en-wikipedia-org-4539	207	24	income	income	NN
en-wikipedia-org-4539	207	25	as	as	IN
en-wikipedia-org-4539	207	26	part	part	NN
en-wikipedia-org-4539	207	27	of	of	IN
en-wikipedia-org-4539	207	28	their	-PRON-	PRP$
en-wikipedia-org-4539	207	29	tax	tax	NN
en-wikipedia-org-4539	207	30	returns	return	NNS
en-wikipedia-org-4539	207	31	.	.	.
en-wikipedia-org-4539	208	1	Key	key	JJ
en-wikipedia-org-4539	208	2	areas	area	NNS
en-wikipedia-org-4539	208	3	of	of	IN
en-wikipedia-org-4539	208	4	difference	difference	NN
en-wikipedia-org-4539	208	5	include	include	VBP
en-wikipedia-org-4539	208	6	depreciation	depreciation	NN
en-wikipedia-org-4539	208	7	and	and	CC
en-wikipedia-org-4539	208	8	amortization	amortization	NN
en-wikipedia-org-4539	208	9	,	,	,
en-wikipedia-org-4539	208	10	timing	timing	NN
en-wikipedia-org-4539	208	11	of	of	IN
en-wikipedia-org-4539	208	12	recognition	recognition	NN
en-wikipedia-org-4539	208	13	of	of	IN
en-wikipedia-org-4539	208	14	income	income	NN
en-wikipedia-org-4539	208	15	or	or	CC
en-wikipedia-org-4539	208	16	deductions	deduction	NNS
en-wikipedia-org-4539	208	17	,	,	,
en-wikipedia-org-4539	208	18	assumptions	assumption	NNS
en-wikipedia-org-4539	208	19	for	for	IN
en-wikipedia-org-4539	208	20	cost	cost	NN
en-wikipedia-org-4539	208	21	of	of	IN
en-wikipedia-org-4539	208	22	goods	good	NNS
en-wikipedia-org-4539	208	23	sold	sell	VBN
en-wikipedia-org-4539	208	24	,	,	,
en-wikipedia-org-4539	208	25	and	and	CC
en-wikipedia-org-4539	208	26	certain	certain	JJ
en-wikipedia-org-4539	208	27	items	item	NNS
en-wikipedia-org-4539	208	28	(	(	-LRB-
en-wikipedia-org-4539	208	29	such	such	JJ
en-wikipedia-org-4539	208	30	as	as	IN
en-wikipedia-org-4539	208	31	meals	meal	NNS
en-wikipedia-org-4539	208	32	and	and	CC
en-wikipedia-org-4539	208	33	entertainment	entertainment	NN
en-wikipedia-org-4539	208	34	)	)	-RRB-
en-wikipedia-org-4539	208	35	the	the	DT
en-wikipedia-org-4539	208	36	tax	tax	NN
en-wikipedia-org-4539	208	37	deduction	deduction	NN
en-wikipedia-org-4539	208	38	for	for	IN
en-wikipedia-org-4539	208	39	which	which	WDT
en-wikipedia-org-4539	208	40	is	be	VBZ
en-wikipedia-org-4539	208	41	limited	limited	JJ
en-wikipedia-org-4539	208	42	.	.	.
en-wikipedia-org-4539	209	1	Reporting	report	VBG
en-wikipedia-org-4539	209	2	under	under	IN
en-wikipedia-org-4539	209	3	self	self	NN
en-wikipedia-org-4539	209	4	-	-	HYPH
en-wikipedia-org-4539	209	5	assessment	assessment	NN
en-wikipedia-org-4539	209	6	system[edit	system[edit	VB
en-wikipedia-org-4539	209	7	]	]	-RRB-
en-wikipedia-org-4539	209	8	Main	main	JJ
en-wikipedia-org-4539	209	9	article	article	NN
en-wikipedia-org-4539	209	10	:	:	:
en-wikipedia-org-4539	209	11	Tax	tax	NN
en-wikipedia-org-4539	209	12	return	return	NN
en-wikipedia-org-4539	209	13	(	(	-LRB-
en-wikipedia-org-4539	209	14	United	United	NNP
en-wikipedia-org-4539	209	15	States	States	NNP
en-wikipedia-org-4539	209	16	)	)	-RRB-
en-wikipedia-org-4539	209	17	Income	Income	NNP
en-wikipedia-org-4539	209	18	taxes	taxis	NNS
en-wikipedia-org-4539	209	19	in	in	IN
en-wikipedia-org-4539	209	20	the	the	DT
en-wikipedia-org-4539	209	21	United	United	NNP
en-wikipedia-org-4539	209	22	States	States	NNP
en-wikipedia-org-4539	209	23	are	be	VBP
en-wikipedia-org-4539	209	24	self	self	NN
en-wikipedia-org-4539	209	25	-	-	HYPH
en-wikipedia-org-4539	209	26	assessed	assess	VBN
en-wikipedia-org-4539	209	27	by	by	IN
en-wikipedia-org-4539	209	28	taxpayers[51	taxpayers[51	NNP
en-wikipedia-org-4539	209	29	]	]	-RRB-
en-wikipedia-org-4539	209	30	by	by	IN
en-wikipedia-org-4539	209	31	filing	file	VBG
en-wikipedia-org-4539	209	32	required	require	VBN
en-wikipedia-org-4539	209	33	tax	tax	NN
en-wikipedia-org-4539	209	34	returns	return	NNS
en-wikipedia-org-4539	209	35	.	.	.
en-wikipedia-org-4539	210	1	[	[	-LRB-
en-wikipedia-org-4539	210	2	52	52	CD
en-wikipedia-org-4539	210	3	]	]	-RRB-
en-wikipedia-org-4539	210	4	Taxpayers	Taxpayers	NNPS
en-wikipedia-org-4539	210	5	,	,	,
en-wikipedia-org-4539	210	6	as	as	RB
en-wikipedia-org-4539	210	7	well	well	RB
en-wikipedia-org-4539	210	8	as	as	IN
en-wikipedia-org-4539	210	9	certain	certain	JJ
en-wikipedia-org-4539	210	10	non	non	JJ
en-wikipedia-org-4539	210	11	-	-	JJ
en-wikipedia-org-4539	210	12	tax	tax	JJ
en-wikipedia-org-4539	210	13	-	-	HYPH
en-wikipedia-org-4539	210	14	paying	pay	VBG
en-wikipedia-org-4539	210	15	entities	entity	NNS
en-wikipedia-org-4539	210	16	,	,	,
en-wikipedia-org-4539	210	17	like	like	IN
en-wikipedia-org-4539	210	18	partnerships	partnership	NNS
en-wikipedia-org-4539	210	19	,	,	,
en-wikipedia-org-4539	210	20	must	must	MD
en-wikipedia-org-4539	210	21	file	file	VB
en-wikipedia-org-4539	210	22	annual	annual	JJ
en-wikipedia-org-4539	210	23	tax	tax	NN
en-wikipedia-org-4539	210	24	returns	return	NNS
en-wikipedia-org-4539	210	25	at	at	IN
en-wikipedia-org-4539	210	26	the	the	DT
en-wikipedia-org-4539	210	27	federal	federal	JJ
en-wikipedia-org-4539	210	28	and	and	CC
en-wikipedia-org-4539	210	29	applicable	applicable	JJ
en-wikipedia-org-4539	210	30	state	state	NN
en-wikipedia-org-4539	210	31	levels	level	NNS
en-wikipedia-org-4539	210	32	.	.	.
en-wikipedia-org-4539	211	1	These	these	DT
en-wikipedia-org-4539	211	2	returns	return	NNS
en-wikipedia-org-4539	211	3	disclose	disclose	VBP
en-wikipedia-org-4539	211	4	a	a	DT
en-wikipedia-org-4539	211	5	complete	complete	JJ
en-wikipedia-org-4539	211	6	computation	computation	NN
en-wikipedia-org-4539	211	7	of	of	IN
en-wikipedia-org-4539	211	8	taxable	taxable	JJ
en-wikipedia-org-4539	211	9	income	income	NN
en-wikipedia-org-4539	211	10	under	under	IN
en-wikipedia-org-4539	211	11	tax	tax	NN
en-wikipedia-org-4539	211	12	principles	principle	NNS
en-wikipedia-org-4539	211	13	.	.	.
en-wikipedia-org-4539	212	1	Taxpayers	taxpayer	NNS
en-wikipedia-org-4539	212	2	compute	compute	VBP
en-wikipedia-org-4539	212	3	all	all	DT
en-wikipedia-org-4539	212	4	income	income	NN
en-wikipedia-org-4539	212	5	,	,	,
en-wikipedia-org-4539	212	6	deductions	deduction	NNS
en-wikipedia-org-4539	212	7	,	,	,
en-wikipedia-org-4539	212	8	and	and	CC
en-wikipedia-org-4539	212	9	credits	credit	VBZ
en-wikipedia-org-4539	212	10	themselves	-PRON-	PRP
en-wikipedia-org-4539	212	11	,	,	,
en-wikipedia-org-4539	212	12	and	and	CC
en-wikipedia-org-4539	212	13	determine	determine	VB
en-wikipedia-org-4539	212	14	the	the	DT
en-wikipedia-org-4539	212	15	amount	amount	NN
en-wikipedia-org-4539	212	16	of	of	IN
en-wikipedia-org-4539	212	17	tax	tax	NN
en-wikipedia-org-4539	212	18	due	due	JJ
en-wikipedia-org-4539	212	19	after	after	IN
en-wikipedia-org-4539	212	20	applying	apply	VBG
en-wikipedia-org-4539	212	21	required	require	VBN
en-wikipedia-org-4539	212	22	prepayments	prepayment	NNS
en-wikipedia-org-4539	212	23	and	and	CC
en-wikipedia-org-4539	212	24	taxes	taxis	NNS
en-wikipedia-org-4539	212	25	withheld	withhold	VBN
en-wikipedia-org-4539	212	26	.	.	.
en-wikipedia-org-4539	213	1	Federal	federal	JJ
en-wikipedia-org-4539	213	2	and	and	CC
en-wikipedia-org-4539	213	3	state	state	NN
en-wikipedia-org-4539	213	4	tax	tax	NN
en-wikipedia-org-4539	213	5	authorities	authority	NNS
en-wikipedia-org-4539	213	6	provide	provide	VBP
en-wikipedia-org-4539	213	7	preprinted	preprinted	JJ
en-wikipedia-org-4539	213	8	forms	form	NNS
en-wikipedia-org-4539	213	9	that	that	WDT
en-wikipedia-org-4539	213	10	must	must	MD
en-wikipedia-org-4539	213	11	be	be	VB
en-wikipedia-org-4539	213	12	used	use	VBN
en-wikipedia-org-4539	213	13	to	to	TO
en-wikipedia-org-4539	213	14	file	file	VB
en-wikipedia-org-4539	213	15	tax	tax	NN
en-wikipedia-org-4539	213	16	returns	return	NNS
en-wikipedia-org-4539	213	17	.	.	.
en-wikipedia-org-4539	214	1	IRS	IRS	NNP
en-wikipedia-org-4539	214	2	Form	Form	NNP
en-wikipedia-org-4539	214	3	1040	1040	CD
en-wikipedia-org-4539	214	4	series	series	NN
en-wikipedia-org-4539	214	5	is	be	VBZ
en-wikipedia-org-4539	214	6	required	require	VBN
en-wikipedia-org-4539	214	7	for	for	IN
en-wikipedia-org-4539	214	8	individuals	individual	NNS
en-wikipedia-org-4539	214	9	,	,	,
en-wikipedia-org-4539	214	10	Form	form	NN
en-wikipedia-org-4539	214	11	1120	1120	CD
en-wikipedia-org-4539	214	12	series	series	NN
en-wikipedia-org-4539	214	13	for	for	IN
en-wikipedia-org-4539	214	14	corporations	corporation	NNS
en-wikipedia-org-4539	214	15	,	,	,
en-wikipedia-org-4539	214	16	Form	form	NN
en-wikipedia-org-4539	214	17	1065	1065	CD
en-wikipedia-org-4539	214	18	for	for	IN
en-wikipedia-org-4539	214	19	partnerships	partnership	NNS
en-wikipedia-org-4539	214	20	,	,	,
en-wikipedia-org-4539	214	21	and	and	CC
en-wikipedia-org-4539	214	22	Form	form	NN
en-wikipedia-org-4539	214	23	990	990	CD
en-wikipedia-org-4539	214	24	series	series	NN
en-wikipedia-org-4539	214	25	for	for	IN
en-wikipedia-org-4539	214	26	tax	tax	NN
en-wikipedia-org-4539	214	27	exempt	exempt	JJ
en-wikipedia-org-4539	214	28	organizations	organization	NNS
en-wikipedia-org-4539	214	29	.	.	.
en-wikipedia-org-4539	215	1	The	the	DT
en-wikipedia-org-4539	215	2	state	state	NN
en-wikipedia-org-4539	215	3	forms	form	NNS
en-wikipedia-org-4539	215	4	vary	vary	VBP
en-wikipedia-org-4539	215	5	widely	widely	RB
en-wikipedia-org-4539	215	6	,	,	,
en-wikipedia-org-4539	215	7	and	and	CC
en-wikipedia-org-4539	215	8	rarely	rarely	RB
en-wikipedia-org-4539	215	9	correspond	correspond	VB
en-wikipedia-org-4539	215	10	to	to	IN
en-wikipedia-org-4539	215	11	federal	federal	JJ
en-wikipedia-org-4539	215	12	forms	form	NNS
en-wikipedia-org-4539	215	13	.	.	.
en-wikipedia-org-4539	216	1	Tax	tax	NN
en-wikipedia-org-4539	216	2	returns	return	NNS
en-wikipedia-org-4539	216	3	vary	vary	VBP
en-wikipedia-org-4539	216	4	from	from	IN
en-wikipedia-org-4539	216	5	the	the	DT
en-wikipedia-org-4539	216	6	two	two	CD
en-wikipedia-org-4539	216	7	-	-	HYPH
en-wikipedia-org-4539	216	8	page	page	NN
en-wikipedia-org-4539	216	9	(	(	-LRB-
en-wikipedia-org-4539	216	10	Form	Form	NNP
en-wikipedia-org-4539	216	11	1040EZ	1040ez	CD
en-wikipedia-org-4539	216	12	)	)	-RRB-
en-wikipedia-org-4539	216	13	used	use	VBN
en-wikipedia-org-4539	216	14	by	by	IN
en-wikipedia-org-4539	216	15	nearly	nearly	RB
en-wikipedia-org-4539	216	16	70	70	CD
en-wikipedia-org-4539	216	17	%	%	NN
en-wikipedia-org-4539	216	18	of	of	IN
en-wikipedia-org-4539	216	19	individual	individual	JJ
en-wikipedia-org-4539	216	20	filers	filer	NNS
en-wikipedia-org-4539	216	21	to	to	IN
en-wikipedia-org-4539	216	22	thousands	thousand	NNS
en-wikipedia-org-4539	216	23	of	of	IN
en-wikipedia-org-4539	216	24	pages	page	NNS
en-wikipedia-org-4539	216	25	of	of	IN
en-wikipedia-org-4539	216	26	forms	form	NNS
en-wikipedia-org-4539	216	27	and	and	CC
en-wikipedia-org-4539	216	28	attachments	attachment	NNS
en-wikipedia-org-4539	216	29	for	for	IN
en-wikipedia-org-4539	216	30	large	large	JJ
en-wikipedia-org-4539	216	31	entities	entity	NNS
en-wikipedia-org-4539	216	32	.	.	.
en-wikipedia-org-4539	217	1	Groups	group	NNS
en-wikipedia-org-4539	217	2	of	of	IN
en-wikipedia-org-4539	217	3	corporations	corporation	NNS
en-wikipedia-org-4539	217	4	may	may	MD
en-wikipedia-org-4539	217	5	elect	elect	VB
en-wikipedia-org-4539	217	6	to	to	TO
en-wikipedia-org-4539	217	7	file	file	VB
en-wikipedia-org-4539	217	8	consolidated	consolidated	JJ
en-wikipedia-org-4539	217	9	returns	return	NNS
en-wikipedia-org-4539	217	10	at	at	IN
en-wikipedia-org-4539	217	11	the	the	DT
en-wikipedia-org-4539	217	12	federal	federal	JJ
en-wikipedia-org-4539	217	13	level	level	NN
en-wikipedia-org-4539	217	14	and	and	CC
en-wikipedia-org-4539	217	15	with	with	IN
en-wikipedia-org-4539	217	16	a	a	DT
en-wikipedia-org-4539	217	17	few	few	JJ
en-wikipedia-org-4539	217	18	states	state	NNS
en-wikipedia-org-4539	217	19	.	.	.
en-wikipedia-org-4539	218	1	Electronic	electronic	JJ
en-wikipedia-org-4539	218	2	filing	filing	NN
en-wikipedia-org-4539	218	3	of	of	IN
en-wikipedia-org-4539	218	4	federal	federal	JJ
en-wikipedia-org-4539	218	5	and	and	CC
en-wikipedia-org-4539	218	6	many	many	JJ
en-wikipedia-org-4539	218	7	state	state	NN
en-wikipedia-org-4539	218	8	returns	return	NNS
en-wikipedia-org-4539	218	9	is	be	VBZ
en-wikipedia-org-4539	218	10	widely	widely	RB
en-wikipedia-org-4539	218	11	encouraged	encourage	VBN
en-wikipedia-org-4539	218	12	and	and	CC
en-wikipedia-org-4539	218	13	in	in	IN
en-wikipedia-org-4539	218	14	some	some	DT
en-wikipedia-org-4539	218	15	cases	case	NNS
en-wikipedia-org-4539	218	16	required	require	VBN
en-wikipedia-org-4539	218	17	,	,	,
en-wikipedia-org-4539	218	18	and	and	CC
en-wikipedia-org-4539	218	19	many	many	JJ
en-wikipedia-org-4539	218	20	vendors	vendor	NNS
en-wikipedia-org-4539	218	21	offer	offer	VBP
en-wikipedia-org-4539	218	22	computer	computer	NN
en-wikipedia-org-4539	218	23	software	software	NN
en-wikipedia-org-4539	218	24	for	for	IN
en-wikipedia-org-4539	218	25	use	use	NN
en-wikipedia-org-4539	218	26	by	by	IN
en-wikipedia-org-4539	218	27	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	218	28	and	and	CC
en-wikipedia-org-4539	218	29	paid	pay	VBD
en-wikipedia-org-4539	218	30	return	return	NN
en-wikipedia-org-4539	218	31	preparers	preparer	NNS
en-wikipedia-org-4539	218	32	to	to	TO
en-wikipedia-org-4539	218	33	prepare	prepare	VB
en-wikipedia-org-4539	218	34	and	and	CC
en-wikipedia-org-4539	218	35	electronically	electronically	RB
en-wikipedia-org-4539	218	36	file	file	VB
en-wikipedia-org-4539	218	37	returns	return	NNS
en-wikipedia-org-4539	218	38	.	.	.
en-wikipedia-org-4539	219	1	Capital	capital	NN
en-wikipedia-org-4539	219	2	gains	gain	NNS
en-wikipedia-org-4539	219	3	tax[edit	tax[edit	IN
en-wikipedia-org-4539	219	4	]	]	-RRB-
en-wikipedia-org-4539	219	5	U.S.	U.S.	NNP
en-wikipedia-org-4539	219	6	capital	capital	NN
en-wikipedia-org-4539	219	7	gains	gain	NNS
en-wikipedia-org-4539	219	8	taxes	taxis	NNS
en-wikipedia-org-4539	219	9	history	history	NN
en-wikipedia-org-4539	219	10	Main	main	JJ
en-wikipedia-org-4539	219	11	article	article	NN
en-wikipedia-org-4539	219	12	:	:	:
en-wikipedia-org-4539	219	13	Capital	capital	NN
en-wikipedia-org-4539	219	14	gains	gain	NNS
en-wikipedia-org-4539	219	15	tax	tax	NN
en-wikipedia-org-4539	219	16	in	in	IN
en-wikipedia-org-4539	219	17	the	the	DT
en-wikipedia-org-4539	219	18	United	United	NNP
en-wikipedia-org-4539	219	19	States	States	NNP
en-wikipedia-org-4539	219	20	Individuals	Individuals	NNPS
en-wikipedia-org-4539	219	21	and	and	CC
en-wikipedia-org-4539	219	22	corporations	corporation	NNS
en-wikipedia-org-4539	219	23	pay	pay	VBP
en-wikipedia-org-4539	219	24	U.S.	U.S.	NNP
en-wikipedia-org-4539	219	25	federal	federal	JJ
en-wikipedia-org-4539	219	26	income	income	NN
en-wikipedia-org-4539	219	27	tax	tax	NN
en-wikipedia-org-4539	219	28	on	on	IN
en-wikipedia-org-4539	219	29	the	the	DT
en-wikipedia-org-4539	219	30	net	net	JJ
en-wikipedia-org-4539	219	31	total	total	NN
en-wikipedia-org-4539	219	32	of	of	IN
en-wikipedia-org-4539	219	33	all	all	DT
en-wikipedia-org-4539	219	34	their	-PRON-	PRP$
en-wikipedia-org-4539	219	35	capital	capital	NN
en-wikipedia-org-4539	219	36	gains	gain	NNS
en-wikipedia-org-4539	219	37	.	.	.
en-wikipedia-org-4539	220	1	The	the	DT
en-wikipedia-org-4539	220	2	tax	tax	NN
en-wikipedia-org-4539	220	3	rate	rate	NN
en-wikipedia-org-4539	220	4	depends	depend	VBZ
en-wikipedia-org-4539	220	5	on	on	IN
en-wikipedia-org-4539	220	6	both	both	CC
en-wikipedia-org-4539	220	7	the	the	DT
en-wikipedia-org-4539	220	8	investor	investor	NN
en-wikipedia-org-4539	220	9	's	's	POS
en-wikipedia-org-4539	220	10	tax	tax	NN
en-wikipedia-org-4539	220	11	bracket	bracket	NN
en-wikipedia-org-4539	220	12	and	and	CC
en-wikipedia-org-4539	220	13	the	the	DT
en-wikipedia-org-4539	220	14	amount	amount	NN
en-wikipedia-org-4539	220	15	of	of	IN
en-wikipedia-org-4539	220	16	time	time	NN
en-wikipedia-org-4539	220	17	the	the	DT
en-wikipedia-org-4539	220	18	investment	investment	NN
en-wikipedia-org-4539	220	19	was	be	VBD
en-wikipedia-org-4539	220	20	held	hold	VBN
en-wikipedia-org-4539	220	21	.	.	.
en-wikipedia-org-4539	221	1	Short	short	JJ
en-wikipedia-org-4539	221	2	-	-	HYPH
en-wikipedia-org-4539	221	3	term	term	NN
en-wikipedia-org-4539	221	4	capital	capital	NN
en-wikipedia-org-4539	221	5	gains	gain	NNS
en-wikipedia-org-4539	221	6	are	be	VBP
en-wikipedia-org-4539	221	7	taxed	tax	VBN
en-wikipedia-org-4539	221	8	at	at	IN
en-wikipedia-org-4539	221	9	the	the	DT
en-wikipedia-org-4539	221	10	investor	investor	NN
en-wikipedia-org-4539	221	11	's	's	POS
en-wikipedia-org-4539	221	12	ordinary	ordinary	JJ
en-wikipedia-org-4539	221	13	income	income	NN
en-wikipedia-org-4539	221	14	tax	tax	NN
en-wikipedia-org-4539	221	15	rate	rate	NN
en-wikipedia-org-4539	221	16	and	and	CC
en-wikipedia-org-4539	221	17	are	be	VBP
en-wikipedia-org-4539	221	18	defined	define	VBN
en-wikipedia-org-4539	221	19	as	as	IN
en-wikipedia-org-4539	221	20	investments	investment	NNS
en-wikipedia-org-4539	221	21	held	hold	VBN
en-wikipedia-org-4539	221	22	for	for	IN
en-wikipedia-org-4539	221	23	a	a	DT
en-wikipedia-org-4539	221	24	year	year	NN
en-wikipedia-org-4539	221	25	or	or	CC
en-wikipedia-org-4539	221	26	less	less	JJR
en-wikipedia-org-4539	221	27	before	before	IN
en-wikipedia-org-4539	221	28	being	be	VBG
en-wikipedia-org-4539	221	29	sold	sell	VBN
en-wikipedia-org-4539	221	30	.	.	.
en-wikipedia-org-4539	222	1	Long	long	JJ
en-wikipedia-org-4539	222	2	-	-	HYPH
en-wikipedia-org-4539	222	3	term	term	NN
en-wikipedia-org-4539	222	4	capital	capital	NN
en-wikipedia-org-4539	222	5	gains	gain	NNS
en-wikipedia-org-4539	222	6	,	,	,
en-wikipedia-org-4539	222	7	on	on	IN
en-wikipedia-org-4539	222	8	dispositions	disposition	NNS
en-wikipedia-org-4539	222	9	of	of	IN
en-wikipedia-org-4539	222	10	assets	asset	NNS
en-wikipedia-org-4539	222	11	held	hold	VBN
en-wikipedia-org-4539	222	12	for	for	IN
en-wikipedia-org-4539	222	13	more	more	JJR
en-wikipedia-org-4539	222	14	than	than	IN
en-wikipedia-org-4539	222	15	one	one	CD
en-wikipedia-org-4539	222	16	year	year	NN
en-wikipedia-org-4539	222	17	,	,	,
en-wikipedia-org-4539	222	18	are	be	VBP
en-wikipedia-org-4539	222	19	taxed	tax	VBN
en-wikipedia-org-4539	222	20	at	at	IN
en-wikipedia-org-4539	222	21	a	a	DT
en-wikipedia-org-4539	222	22	lower	low	JJR
en-wikipedia-org-4539	222	23	rate	rate	NN
en-wikipedia-org-4539	222	24	.	.	.
en-wikipedia-org-4539	223	1	[	[	-LRB-
en-wikipedia-org-4539	223	2	53	53	CD
en-wikipedia-org-4539	223	3	]	]	-RRB-
en-wikipedia-org-4539	223	4	Payroll	payroll	NN
en-wikipedia-org-4539	223	5	taxes[edit	taxes[edit	NFP
en-wikipedia-org-4539	223	6	]	]	-RRB-
en-wikipedia-org-4539	223	7	Payroll	payroll	NN
en-wikipedia-org-4539	223	8	taxes	taxis	NNS
en-wikipedia-org-4539	223	9	were	be	VBD
en-wikipedia-org-4539	223	10	among	among	IN
en-wikipedia-org-4539	223	11	the	the	DT
en-wikipedia-org-4539	223	12	most	most	RBS
en-wikipedia-org-4539	223	13	regressive	regressive	JJ
en-wikipedia-org-4539	223	14	in	in	IN
en-wikipedia-org-4539	223	15	2010	2010	CD
en-wikipedia-org-4539	223	16	.	.	.
en-wikipedia-org-4539	224	1	In	in	IN
en-wikipedia-org-4539	224	2	the	the	DT
en-wikipedia-org-4539	224	3	United	United	NNP
en-wikipedia-org-4539	224	4	States	States	NNP
en-wikipedia-org-4539	224	5	,	,	,
en-wikipedia-org-4539	224	6	payroll	payroll	NN
en-wikipedia-org-4539	224	7	taxes	taxis	NNS
en-wikipedia-org-4539	224	8	are	be	VBP
en-wikipedia-org-4539	224	9	assessed	assess	VBN
en-wikipedia-org-4539	224	10	by	by	IN
en-wikipedia-org-4539	224	11	the	the	DT
en-wikipedia-org-4539	224	12	federal	federal	JJ
en-wikipedia-org-4539	224	13	government	government	NN
en-wikipedia-org-4539	224	14	,	,	,
en-wikipedia-org-4539	224	15	many	many	JJ
en-wikipedia-org-4539	224	16	states	state	NNS
en-wikipedia-org-4539	224	17	,	,	,
en-wikipedia-org-4539	224	18	the	the	DT
en-wikipedia-org-4539	224	19	District	District	NNP
en-wikipedia-org-4539	224	20	of	of	IN
en-wikipedia-org-4539	224	21	Columbia	Columbia	NNP
en-wikipedia-org-4539	224	22	,	,	,
en-wikipedia-org-4539	224	23	and	and	CC
en-wikipedia-org-4539	224	24	numerous	numerous	JJ
en-wikipedia-org-4539	224	25	cities	city	NNS
en-wikipedia-org-4539	224	26	.	.	.
en-wikipedia-org-4539	225	1	These	these	DT
en-wikipedia-org-4539	225	2	taxes	taxis	NNS
en-wikipedia-org-4539	225	3	are	be	VBP
en-wikipedia-org-4539	225	4	imposed	impose	VBN
en-wikipedia-org-4539	225	5	on	on	IN
en-wikipedia-org-4539	225	6	employers	employer	NNS
en-wikipedia-org-4539	225	7	and	and	CC
en-wikipedia-org-4539	225	8	employees	employee	NNS
en-wikipedia-org-4539	225	9	and	and	CC
en-wikipedia-org-4539	225	10	on	on	IN
en-wikipedia-org-4539	225	11	various	various	JJ
en-wikipedia-org-4539	225	12	compensation	compensation	NN
en-wikipedia-org-4539	225	13	bases	basis	NNS
en-wikipedia-org-4539	225	14	.	.	.
en-wikipedia-org-4539	226	1	They	-PRON-	PRP
en-wikipedia-org-4539	226	2	are	be	VBP
en-wikipedia-org-4539	226	3	collected	collect	VBN
en-wikipedia-org-4539	226	4	and	and	CC
en-wikipedia-org-4539	226	5	paid	pay	VBN
en-wikipedia-org-4539	226	6	to	to	IN
en-wikipedia-org-4539	226	7	the	the	DT
en-wikipedia-org-4539	226	8	taxing	tax	VBG
en-wikipedia-org-4539	226	9	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	226	10	by	by	IN
en-wikipedia-org-4539	226	11	the	the	DT
en-wikipedia-org-4539	226	12	employers	employer	NNS
en-wikipedia-org-4539	226	13	.	.	.
en-wikipedia-org-4539	227	1	Most	Most	JJS
en-wikipedia-org-4539	227	2	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	227	3	imposing	impose	VBG
en-wikipedia-org-4539	227	4	payroll	payroll	NN
en-wikipedia-org-4539	227	5	taxes	taxis	NNS
en-wikipedia-org-4539	227	6	require	require	VBP
en-wikipedia-org-4539	227	7	reporting	report	VBG
en-wikipedia-org-4539	227	8	quarterly	quarterly	RB
en-wikipedia-org-4539	227	9	and	and	CC
en-wikipedia-org-4539	227	10	annually	annually	RB
en-wikipedia-org-4539	227	11	in	in	IN
en-wikipedia-org-4539	227	12	most	most	JJS
en-wikipedia-org-4539	227	13	cases	case	NNS
en-wikipedia-org-4539	227	14	,	,	,
en-wikipedia-org-4539	227	15	and	and	CC
en-wikipedia-org-4539	227	16	electronic	electronic	JJ
en-wikipedia-org-4539	227	17	reporting	reporting	NN
en-wikipedia-org-4539	227	18	is	be	VBZ
en-wikipedia-org-4539	227	19	generally	generally	RB
en-wikipedia-org-4539	227	20	required	require	VBN
en-wikipedia-org-4539	227	21	for	for	IN
en-wikipedia-org-4539	227	22	all	all	DT
en-wikipedia-org-4539	227	23	but	but	CC
en-wikipedia-org-4539	227	24	small	small	JJ
en-wikipedia-org-4539	227	25	employers	employer	NNS
en-wikipedia-org-4539	227	26	.	.	.
en-wikipedia-org-4539	228	1	[	[	-LRB-
en-wikipedia-org-4539	228	2	54	54	CD
en-wikipedia-org-4539	228	3	]	]	-RRB-
en-wikipedia-org-4539	228	4	Because	because	IN
en-wikipedia-org-4539	228	5	payroll	payroll	NN
en-wikipedia-org-4539	228	6	taxes	taxis	NNS
en-wikipedia-org-4539	228	7	are	be	VBP
en-wikipedia-org-4539	228	8	imposed	impose	VBN
en-wikipedia-org-4539	228	9	only	only	RB
en-wikipedia-org-4539	228	10	on	on	IN
en-wikipedia-org-4539	228	11	wages	wage	NNS
en-wikipedia-org-4539	228	12	and	and	CC
en-wikipedia-org-4539	228	13	not	not	RB
en-wikipedia-org-4539	228	14	on	on	IN
en-wikipedia-org-4539	228	15	income	income	NN
en-wikipedia-org-4539	228	16	from	from	IN
en-wikipedia-org-4539	228	17	investments	investment	NNS
en-wikipedia-org-4539	228	18	,	,	,
en-wikipedia-org-4539	228	19	taxes	taxis	NNS
en-wikipedia-org-4539	228	20	on	on	IN
en-wikipedia-org-4539	228	21	labor	labor	NN
en-wikipedia-org-4539	228	22	income	income	NN
en-wikipedia-org-4539	228	23	are	be	VBP
en-wikipedia-org-4539	228	24	much	much	RB
en-wikipedia-org-4539	228	25	heavier	heavy	JJR
en-wikipedia-org-4539	228	26	than	than	IN
en-wikipedia-org-4539	228	27	taxes	taxis	NNS
en-wikipedia-org-4539	228	28	on	on	IN
en-wikipedia-org-4539	228	29	income	income	NN
en-wikipedia-org-4539	228	30	from	from	IN
en-wikipedia-org-4539	228	31	capital	capital	NN
en-wikipedia-org-4539	228	32	.	.	.
en-wikipedia-org-4539	229	1	Income	income	NN
en-wikipedia-org-4539	229	2	tax	tax	NN
en-wikipedia-org-4539	229	3	withholding[edit	withholding[edit	NN
en-wikipedia-org-4539	229	4	]	]	-RRB-
en-wikipedia-org-4539	229	5	Main	main	JJ
en-wikipedia-org-4539	229	6	article	article	NN
en-wikipedia-org-4539	229	7	:	:	:
en-wikipedia-org-4539	229	8	Tax	tax	NN
en-wikipedia-org-4539	229	9	withholding	withholding	NN
en-wikipedia-org-4539	229	10	in	in	IN
en-wikipedia-org-4539	229	11	the	the	DT
en-wikipedia-org-4539	229	12	United	United	NNP
en-wikipedia-org-4539	229	13	States	States	NNP
en-wikipedia-org-4539	229	14	Federal	Federal	NNP
en-wikipedia-org-4539	229	15	,	,	,
en-wikipedia-org-4539	229	16	state	state	NN
en-wikipedia-org-4539	229	17	,	,	,
en-wikipedia-org-4539	229	18	and	and	CC
en-wikipedia-org-4539	229	19	local	local	JJ
en-wikipedia-org-4539	229	20	withholding	withholding	NN
en-wikipedia-org-4539	229	21	taxes	taxis	NNS
en-wikipedia-org-4539	229	22	are	be	VBP
en-wikipedia-org-4539	229	23	required	require	VBN
en-wikipedia-org-4539	229	24	in	in	IN
en-wikipedia-org-4539	229	25	those	those	DT
en-wikipedia-org-4539	229	26	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	229	27	imposing	impose	VBG
en-wikipedia-org-4539	229	28	an	an	DT
en-wikipedia-org-4539	229	29	income	income	NN
en-wikipedia-org-4539	229	30	tax	tax	NN
en-wikipedia-org-4539	229	31	.	.	.
en-wikipedia-org-4539	230	1	Employers	employer	NNS
en-wikipedia-org-4539	230	2	having	have	VBG
en-wikipedia-org-4539	230	3	contact	contact	NN
en-wikipedia-org-4539	230	4	with	with	IN
en-wikipedia-org-4539	230	5	the	the	DT
en-wikipedia-org-4539	230	6	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	230	7	must	must	MD
en-wikipedia-org-4539	230	8	withhold	withhold	VB
en-wikipedia-org-4539	230	9	the	the	DT
en-wikipedia-org-4539	230	10	tax	tax	NN
en-wikipedia-org-4539	230	11	from	from	IN
en-wikipedia-org-4539	230	12	wages	wage	NNS
en-wikipedia-org-4539	230	13	paid	pay	VBN
en-wikipedia-org-4539	230	14	to	to	IN
en-wikipedia-org-4539	230	15	their	-PRON-	PRP$
en-wikipedia-org-4539	230	16	employees	employee	NNS
en-wikipedia-org-4539	230	17	in	in	IN
en-wikipedia-org-4539	230	18	those	those	DT
en-wikipedia-org-4539	230	19	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	230	20	.	.	.
en-wikipedia-org-4539	231	1	[	[	-LRB-
en-wikipedia-org-4539	231	2	55	55	CD
en-wikipedia-org-4539	231	3	]	]	-RRB-
en-wikipedia-org-4539	231	4	Computation	computation	NN
en-wikipedia-org-4539	231	5	of	of	IN
en-wikipedia-org-4539	231	6	the	the	DT
en-wikipedia-org-4539	231	7	amount	amount	NN
en-wikipedia-org-4539	231	8	of	of	IN
en-wikipedia-org-4539	231	9	tax	tax	NN
en-wikipedia-org-4539	231	10	to	to	TO
en-wikipedia-org-4539	231	11	withhold	withhold	VB
en-wikipedia-org-4539	231	12	is	be	VBZ
en-wikipedia-org-4539	231	13	performed	perform	VBN
en-wikipedia-org-4539	231	14	by	by	IN
en-wikipedia-org-4539	231	15	the	the	DT
en-wikipedia-org-4539	231	16	employer	employer	NN
en-wikipedia-org-4539	231	17	based	base	VBN
en-wikipedia-org-4539	231	18	on	on	IN
en-wikipedia-org-4539	231	19	representations	representation	NNS
en-wikipedia-org-4539	231	20	by	by	IN
en-wikipedia-org-4539	231	21	the	the	DT
en-wikipedia-org-4539	231	22	employee	employee	NN
en-wikipedia-org-4539	231	23	regarding	regard	VBG
en-wikipedia-org-4539	231	24	his	-PRON-	PRP$
en-wikipedia-org-4539	231	25	/	/	SYM
en-wikipedia-org-4539	231	26	her	-PRON-	PRP$
en-wikipedia-org-4539	231	27	tax	tax	NN
en-wikipedia-org-4539	231	28	status	status	NN
en-wikipedia-org-4539	231	29	on	on	IN
en-wikipedia-org-4539	231	30	IRS	IRS	NNP
en-wikipedia-org-4539	231	31	Form	Form	NNP
en-wikipedia-org-4539	231	32	W-4	W-4	NNP
en-wikipedia-org-4539	231	33	.	.	.
en-wikipedia-org-4539	232	1	[	[	-LRB-
en-wikipedia-org-4539	232	2	56	56	CD
en-wikipedia-org-4539	232	3	]	]	-RRB-
en-wikipedia-org-4539	232	4	Amounts	amount	NNS
en-wikipedia-org-4539	232	5	of	of	IN
en-wikipedia-org-4539	232	6	income	income	NN
en-wikipedia-org-4539	232	7	tax	tax	NN
en-wikipedia-org-4539	232	8	so	so	RB
en-wikipedia-org-4539	232	9	withheld	withheld	JJ
en-wikipedia-org-4539	232	10	must	must	MD
en-wikipedia-org-4539	232	11	be	be	VB
en-wikipedia-org-4539	232	12	paid	pay	VBN
en-wikipedia-org-4539	232	13	to	to	IN
en-wikipedia-org-4539	232	14	the	the	DT
en-wikipedia-org-4539	232	15	taxing	tax	VBG
en-wikipedia-org-4539	232	16	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	232	17	,	,	,
en-wikipedia-org-4539	232	18	and	and	CC
en-wikipedia-org-4539	232	19	are	be	VBP
en-wikipedia-org-4539	232	20	available	available	JJ
en-wikipedia-org-4539	232	21	as	as	IN
en-wikipedia-org-4539	232	22	refundable	refundable	JJ
en-wikipedia-org-4539	232	23	tax	tax	NN
en-wikipedia-org-4539	232	24	credits	credit	NNS
en-wikipedia-org-4539	232	25	to	to	IN
en-wikipedia-org-4539	232	26	the	the	DT
en-wikipedia-org-4539	232	27	employees	employee	NNS
en-wikipedia-org-4539	232	28	.	.	.
en-wikipedia-org-4539	233	1	Income	income	NN
en-wikipedia-org-4539	233	2	taxes	taxis	NNS
en-wikipedia-org-4539	233	3	withheld	withhold	VBD
en-wikipedia-org-4539	233	4	from	from	IN
en-wikipedia-org-4539	233	5	payroll	payroll	NN
en-wikipedia-org-4539	233	6	are	be	VBP
en-wikipedia-org-4539	233	7	not	not	RB
en-wikipedia-org-4539	233	8	final	final	JJ
en-wikipedia-org-4539	233	9	taxes	taxis	NNS
en-wikipedia-org-4539	233	10	,	,	,
en-wikipedia-org-4539	233	11	merely	merely	RB
en-wikipedia-org-4539	233	12	prepayments	prepayment	NNS
en-wikipedia-org-4539	233	13	.	.	.
en-wikipedia-org-4539	234	1	Employees	employee	NNS
en-wikipedia-org-4539	234	2	must	must	MD
en-wikipedia-org-4539	234	3	still	still	RB
en-wikipedia-org-4539	234	4	file	file	VB
en-wikipedia-org-4539	234	5	income	income	NN
en-wikipedia-org-4539	234	6	tax	tax	NN
en-wikipedia-org-4539	234	7	returns	return	NNS
en-wikipedia-org-4539	234	8	and	and	CC
en-wikipedia-org-4539	234	9	self	self	NN
en-wikipedia-org-4539	234	10	assess	assess	VBP
en-wikipedia-org-4539	234	11	tax	tax	NN
en-wikipedia-org-4539	234	12	,	,	,
en-wikipedia-org-4539	234	13	claiming	claim	VBG
en-wikipedia-org-4539	234	14	amounts	amount	NNS
en-wikipedia-org-4539	234	15	withheld	withhold	VBN
en-wikipedia-org-4539	234	16	as	as	IN
en-wikipedia-org-4539	234	17	payments	payment	NNS
en-wikipedia-org-4539	234	18	.	.	.
en-wikipedia-org-4539	235	1	[	[	-LRB-
en-wikipedia-org-4539	235	2	57	57	CD
en-wikipedia-org-4539	235	3	]	]	-RRB-
en-wikipedia-org-4539	235	4	Social	Social	NNP
en-wikipedia-org-4539	235	5	Security	Security	NNP
en-wikipedia-org-4539	235	6	and	and	CC
en-wikipedia-org-4539	235	7	Medicare	Medicare	NNP
en-wikipedia-org-4539	235	8	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	235	9	]	]	-RRB-
en-wikipedia-org-4539	235	10	Main	main	JJ
en-wikipedia-org-4539	235	11	article	article	NN
en-wikipedia-org-4539	235	12	:	:	:
en-wikipedia-org-4539	235	13	Federal	Federal	NNP
en-wikipedia-org-4539	235	14	Insurance	Insurance	NNP
en-wikipedia-org-4539	235	15	Contributions	Contributions	NNPS
en-wikipedia-org-4539	235	16	Act	Act	NNP
en-wikipedia-org-4539	235	17	tax	tax	NN
en-wikipedia-org-4539	235	18	Federal	federal	JJ
en-wikipedia-org-4539	235	19	social	social	JJ
en-wikipedia-org-4539	235	20	insurance	insurance	NN
en-wikipedia-org-4539	235	21	taxes	taxis	NNS
en-wikipedia-org-4539	235	22	are	be	VBP
en-wikipedia-org-4539	235	23	imposed	impose	VBN
en-wikipedia-org-4539	235	24	equally	equally	RB
en-wikipedia-org-4539	235	25	on	on	IN
en-wikipedia-org-4539	235	26	employers[58	employers[58	NN
en-wikipedia-org-4539	235	27	]	]	-RRB-
en-wikipedia-org-4539	235	28	and	and	CC
en-wikipedia-org-4539	235	29	employees,[59	employees,[59	JJS
en-wikipedia-org-4539	235	30	]	]	-RRB-
en-wikipedia-org-4539	235	31	consisting	consist	VBG
en-wikipedia-org-4539	235	32	of	of	IN
en-wikipedia-org-4539	235	33	a	a	DT
en-wikipedia-org-4539	235	34	tax	tax	NN
en-wikipedia-org-4539	235	35	of	of	IN
en-wikipedia-org-4539	235	36	6.2	6.2	CD
en-wikipedia-org-4539	235	37	%	%	NN
en-wikipedia-org-4539	235	38	of	of	IN
en-wikipedia-org-4539	235	39	wages	wage	NNS
en-wikipedia-org-4539	235	40	up	up	IN
en-wikipedia-org-4539	235	41	to	to	IN
en-wikipedia-org-4539	235	42	an	an	DT
en-wikipedia-org-4539	235	43	annual	annual	JJ
en-wikipedia-org-4539	235	44	wage	wage	NN
en-wikipedia-org-4539	235	45	maximum	maximum	NN
en-wikipedia-org-4539	235	46	(	(	-LRB-
en-wikipedia-org-4539	235	47	$	$	$
en-wikipedia-org-4539	235	48	132,900	132,900	CD
en-wikipedia-org-4539	235	49	in	in	IN
en-wikipedia-org-4539	235	50	2019[5	2019[5	CD
en-wikipedia-org-4539	235	51	]	]	-RRB-
en-wikipedia-org-4539	235	52	)	)	-RRB-
en-wikipedia-org-4539	235	53	for	for	IN
en-wikipedia-org-4539	235	54	Social	Social	NNP
en-wikipedia-org-4539	235	55	Security	Security	NNP
en-wikipedia-org-4539	235	56	plus	plus	CC
en-wikipedia-org-4539	235	57	a	a	DT
en-wikipedia-org-4539	235	58	tax	tax	NN
en-wikipedia-org-4539	235	59	of	of	IN
en-wikipedia-org-4539	235	60	1.45	1.45	CD
en-wikipedia-org-4539	235	61	%	%	NN
en-wikipedia-org-4539	235	62	of	of	IN
en-wikipedia-org-4539	235	63	total	total	JJ
en-wikipedia-org-4539	235	64	wages	wage	NNS
en-wikipedia-org-4539	235	65	for	for	IN
en-wikipedia-org-4539	235	66	Medicare	Medicare	NNP
en-wikipedia-org-4539	235	67	.	.	.
en-wikipedia-org-4539	236	1	[	[	-LRB-
en-wikipedia-org-4539	236	2	60	60	CD
en-wikipedia-org-4539	236	3	]	]	-RRB-
en-wikipedia-org-4539	236	4	For	for	IN
en-wikipedia-org-4539	236	5	2011	2011	CD
en-wikipedia-org-4539	236	6	,	,	,
en-wikipedia-org-4539	236	7	the	the	DT
en-wikipedia-org-4539	236	8	employee	employee	NN
en-wikipedia-org-4539	236	9	's	's	POS
en-wikipedia-org-4539	236	10	contribution	contribution	NN
en-wikipedia-org-4539	236	11	was	be	VBD
en-wikipedia-org-4539	236	12	reduced	reduce	VBN
en-wikipedia-org-4539	236	13	to	to	IN
en-wikipedia-org-4539	236	14	4.2	4.2	CD
en-wikipedia-org-4539	236	15	%	%	NN
en-wikipedia-org-4539	236	16	,	,	,
en-wikipedia-org-4539	236	17	while	while	IN
en-wikipedia-org-4539	236	18	the	the	DT
en-wikipedia-org-4539	236	19	employer	employer	NN
en-wikipedia-org-4539	236	20	's	's	POS
en-wikipedia-org-4539	236	21	portion	portion	NN
en-wikipedia-org-4539	236	22	remained	remain	VBD
en-wikipedia-org-4539	236	23	at	at	IN
en-wikipedia-org-4539	236	24	6.2	6.2	CD
en-wikipedia-org-4539	236	25	%	%	NN
en-wikipedia-org-4539	236	26	.	.	.
en-wikipedia-org-4539	237	1	[	[	-LRB-
en-wikipedia-org-4539	237	2	61	61	CD
en-wikipedia-org-4539	237	3	]	]	-RRB-
en-wikipedia-org-4539	237	4	There	there	EX
en-wikipedia-org-4539	237	5	is	be	VBZ
en-wikipedia-org-4539	237	6	an	an	DT
en-wikipedia-org-4539	237	7	additional	additional	JJ
en-wikipedia-org-4539	237	8	Medicare	Medicare	NNP
en-wikipedia-org-4539	237	9	tax	tax	NN
en-wikipedia-org-4539	237	10	of	of	IN
en-wikipedia-org-4539	237	11	0.9	0.9	CD
en-wikipedia-org-4539	237	12	%	%	NN
en-wikipedia-org-4539	237	13	on	on	IN
en-wikipedia-org-4539	237	14	wages	wage	NNS
en-wikipedia-org-4539	237	15	over	over	IN
en-wikipedia-org-4539	237	16	$	$	$
en-wikipedia-org-4539	237	17	200,000	200,000	CD
en-wikipedia-org-4539	237	18	,	,	,
en-wikipedia-org-4539	237	19	to	to	TO
en-wikipedia-org-4539	237	20	be	be	VB
en-wikipedia-org-4539	237	21	paid	pay	VBN
en-wikipedia-org-4539	237	22	only	only	RB
en-wikipedia-org-4539	237	23	by	by	IN
en-wikipedia-org-4539	237	24	the	the	DT
en-wikipedia-org-4539	237	25	employee	employee	NN
en-wikipedia-org-4539	237	26	(	(	-LRB-
en-wikipedia-org-4539	237	27	reported	report	VBN
en-wikipedia-org-4539	237	28	separately	separately	RB
en-wikipedia-org-4539	237	29	on	on	IN
en-wikipedia-org-4539	237	30	the	the	DT
en-wikipedia-org-4539	237	31	employee	employee	NN
en-wikipedia-org-4539	237	32	's	's	POS
en-wikipedia-org-4539	237	33	tax	tax	NN
en-wikipedia-org-4539	237	34	return	return	NN
en-wikipedia-org-4539	237	35	on	on	IN
en-wikipedia-org-4539	237	36	Form	Form	NNP
en-wikipedia-org-4539	237	37	8959	8959	CD
en-wikipedia-org-4539	237	38	)	)	-RRB-
en-wikipedia-org-4539	237	39	.	.	.
en-wikipedia-org-4539	238	1	To	to	IN
en-wikipedia-org-4539	238	2	the	the	DT
en-wikipedia-org-4539	238	3	extent	extent	NN
en-wikipedia-org-4539	238	4	an	an	DT
en-wikipedia-org-4539	238	5	employee	employee	NN
en-wikipedia-org-4539	238	6	's	's	POS
en-wikipedia-org-4539	238	7	portion	portion	NN
en-wikipedia-org-4539	238	8	of	of	IN
en-wikipedia-org-4539	238	9	the	the	DT
en-wikipedia-org-4539	238	10	6.2	6.2	CD
en-wikipedia-org-4539	238	11	%	%	NN
en-wikipedia-org-4539	238	12	tax	tax	NN
en-wikipedia-org-4539	238	13	exceeds	exceed	VBZ
en-wikipedia-org-4539	238	14	the	the	DT
en-wikipedia-org-4539	238	15	maximum	maximum	NN
en-wikipedia-org-4539	238	16	by	by	IN
en-wikipedia-org-4539	238	17	reason	reason	NN
en-wikipedia-org-4539	238	18	of	of	IN
en-wikipedia-org-4539	238	19	multiple	multiple	JJ
en-wikipedia-org-4539	238	20	employers	employer	NNS
en-wikipedia-org-4539	238	21	(	(	-LRB-
en-wikipedia-org-4539	238	22	each	each	DT
en-wikipedia-org-4539	238	23	of	of	IN
en-wikipedia-org-4539	238	24	whom	whom	WP
en-wikipedia-org-4539	238	25	will	will	MD
en-wikipedia-org-4539	238	26	collect	collect	VB
en-wikipedia-org-4539	238	27	up	up	RP
en-wikipedia-org-4539	238	28	to	to	IN
en-wikipedia-org-4539	238	29	the	the	DT
en-wikipedia-org-4539	238	30	annual	annual	JJ
en-wikipedia-org-4539	238	31	wage	wage	NN
en-wikipedia-org-4539	238	32	maximum	maximum	NN
en-wikipedia-org-4539	238	33	)	)	-RRB-
en-wikipedia-org-4539	238	34	,	,	,
en-wikipedia-org-4539	238	35	the	the	DT
en-wikipedia-org-4539	238	36	employee	employee	NN
en-wikipedia-org-4539	238	37	is	be	VBZ
en-wikipedia-org-4539	238	38	entitled	entitle	VBN
en-wikipedia-org-4539	238	39	to	to	IN
en-wikipedia-org-4539	238	40	a	a	DT
en-wikipedia-org-4539	238	41	refundable	refundable	JJ
en-wikipedia-org-4539	238	42	tax	tax	NN
en-wikipedia-org-4539	238	43	credit	credit	NN
en-wikipedia-org-4539	238	44	upon	upon	IN
en-wikipedia-org-4539	238	45	filing	file	VBG
en-wikipedia-org-4539	238	46	an	an	DT
en-wikipedia-org-4539	238	47	income	income	NN
en-wikipedia-org-4539	238	48	tax	tax	NN
en-wikipedia-org-4539	238	49	return	return	NN
en-wikipedia-org-4539	238	50	for	for	IN
en-wikipedia-org-4539	238	51	the	the	DT
en-wikipedia-org-4539	238	52	year	year	NN
en-wikipedia-org-4539	238	53	.	.	.
en-wikipedia-org-4539	239	1	[	[	-LRB-
en-wikipedia-org-4539	239	2	62	62	CD
en-wikipedia-org-4539	239	3	]	]	-RRB-
en-wikipedia-org-4539	239	4	Unemployment	unemployment	NN
en-wikipedia-org-4539	239	5	taxes[edit	taxes[edit	NFP
en-wikipedia-org-4539	239	6	]	]	-RRB-
en-wikipedia-org-4539	239	7	Main	main	JJ
en-wikipedia-org-4539	239	8	article	article	NN
en-wikipedia-org-4539	239	9	:	:	:
en-wikipedia-org-4539	239	10	Federal	Federal	NNP
en-wikipedia-org-4539	239	11	Unemployment	Unemployment	NNP
en-wikipedia-org-4539	239	12	Tax	Tax	NNP
en-wikipedia-org-4539	239	13	Act	Act	NNP
en-wikipedia-org-4539	239	14	Employers	Employers	NNPS
en-wikipedia-org-4539	239	15	are	be	VBP
en-wikipedia-org-4539	239	16	subject	subject	JJ
en-wikipedia-org-4539	239	17	to	to	IN
en-wikipedia-org-4539	239	18	unemployment	unemployment	NN
en-wikipedia-org-4539	239	19	taxes	taxis	NNS
en-wikipedia-org-4539	239	20	by	by	IN
en-wikipedia-org-4539	239	21	the	the	DT
en-wikipedia-org-4539	239	22	federal[63	federal[63	NN
en-wikipedia-org-4539	239	23	]	]	-RRB-
en-wikipedia-org-4539	239	24	and	and	CC
en-wikipedia-org-4539	239	25	all	all	DT
en-wikipedia-org-4539	239	26	state	state	NN
en-wikipedia-org-4539	239	27	governments	government	NNS
en-wikipedia-org-4539	239	28	.	.	.
en-wikipedia-org-4539	240	1	The	the	DT
en-wikipedia-org-4539	240	2	tax	tax	NN
en-wikipedia-org-4539	240	3	is	be	VBZ
en-wikipedia-org-4539	240	4	a	a	DT
en-wikipedia-org-4539	240	5	percentage	percentage	NN
en-wikipedia-org-4539	240	6	of	of	IN
en-wikipedia-org-4539	240	7	taxable	taxable	JJ
en-wikipedia-org-4539	240	8	wages[64	wages[64	NN
en-wikipedia-org-4539	240	9	]	]	-RRB-
en-wikipedia-org-4539	240	10	with	with	IN
en-wikipedia-org-4539	240	11	a	a	DT
en-wikipedia-org-4539	240	12	cap	cap	NN
en-wikipedia-org-4539	240	13	.	.	.
en-wikipedia-org-4539	241	1	The	the	DT
en-wikipedia-org-4539	241	2	tax	tax	NN
en-wikipedia-org-4539	241	3	rate	rate	NN
en-wikipedia-org-4539	241	4	and	and	CC
en-wikipedia-org-4539	241	5	cap	cap	NN
en-wikipedia-org-4539	241	6	vary	vary	VBP
en-wikipedia-org-4539	241	7	by	by	IN
en-wikipedia-org-4539	241	8	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	241	9	and	and	CC
en-wikipedia-org-4539	241	10	by	by	IN
en-wikipedia-org-4539	241	11	employer	employer	NN
en-wikipedia-org-4539	241	12	's	's	POS
en-wikipedia-org-4539	241	13	industry	industry	NN
en-wikipedia-org-4539	241	14	and	and	CC
en-wikipedia-org-4539	241	15	experience	experience	NN
en-wikipedia-org-4539	241	16	rating	rating	NN
en-wikipedia-org-4539	241	17	.	.	.
en-wikipedia-org-4539	242	1	For	for	IN
en-wikipedia-org-4539	242	2	2009	2009	CD
en-wikipedia-org-4539	242	3	,	,	,
en-wikipedia-org-4539	242	4	the	the	DT
en-wikipedia-org-4539	242	5	typical	typical	JJ
en-wikipedia-org-4539	242	6	maximum	maximum	JJ
en-wikipedia-org-4539	242	7	tax	tax	NN
en-wikipedia-org-4539	242	8	per	per	IN
en-wikipedia-org-4539	242	9	employee	employee	NN
en-wikipedia-org-4539	242	10	was	be	VBD
en-wikipedia-org-4539	242	11	under	under	IN
en-wikipedia-org-4539	242	12	$	$	$
en-wikipedia-org-4539	242	13	1,000	1,000	CD
en-wikipedia-org-4539	242	14	.	.	.
en-wikipedia-org-4539	243	1	[	[	-LRB-
en-wikipedia-org-4539	243	2	65	65	CD
en-wikipedia-org-4539	243	3	]	]	-RRB-
en-wikipedia-org-4539	243	4	Some	some	DT
en-wikipedia-org-4539	243	5	states	state	NNS
en-wikipedia-org-4539	243	6	also	also	RB
en-wikipedia-org-4539	243	7	impose	impose	VBP
en-wikipedia-org-4539	243	8	unemployment	unemployment	NN
en-wikipedia-org-4539	243	9	,	,	,
en-wikipedia-org-4539	243	10	disability	disability	NN
en-wikipedia-org-4539	243	11	insurance	insurance	NN
en-wikipedia-org-4539	243	12	,	,	,
en-wikipedia-org-4539	243	13	or	or	CC
en-wikipedia-org-4539	243	14	similar	similar	JJ
en-wikipedia-org-4539	243	15	taxes	taxis	NNS
en-wikipedia-org-4539	243	16	on	on	IN
en-wikipedia-org-4539	243	17	employees	employee	NNS
en-wikipedia-org-4539	243	18	.	.	.
en-wikipedia-org-4539	244	1	[	[	-LRB-
en-wikipedia-org-4539	244	2	66	66	CD
en-wikipedia-org-4539	244	3	]	]	-RRB-
en-wikipedia-org-4539	244	4	Reporting	reporting	NN
en-wikipedia-org-4539	244	5	and	and	CC
en-wikipedia-org-4539	244	6	payment[edit	payment[edit	LS
en-wikipedia-org-4539	244	7	]	]	-RRB-
en-wikipedia-org-4539	244	8	Employers	employer	NNS
en-wikipedia-org-4539	244	9	must	must	MD
en-wikipedia-org-4539	244	10	report	report	VB
en-wikipedia-org-4539	244	11	payroll	payroll	NN
en-wikipedia-org-4539	244	12	taxes	taxis	NNS
en-wikipedia-org-4539	244	13	to	to	IN
en-wikipedia-org-4539	244	14	the	the	DT
en-wikipedia-org-4539	244	15	appropriate	appropriate	JJ
en-wikipedia-org-4539	244	16	taxing	taxing	NN
en-wikipedia-org-4539	244	17	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	244	18	in	in	IN
en-wikipedia-org-4539	244	19	the	the	DT
en-wikipedia-org-4539	244	20	manner	manner	NN
en-wikipedia-org-4539	244	21	each	each	DT
en-wikipedia-org-4539	244	22	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	244	23	provides	provide	VBZ
en-wikipedia-org-4539	244	24	.	.	.
en-wikipedia-org-4539	245	1	Quarterly	quarterly	JJ
en-wikipedia-org-4539	245	2	reporting	reporting	NN
en-wikipedia-org-4539	245	3	of	of	IN
en-wikipedia-org-4539	245	4	aggregate	aggregate	JJ
en-wikipedia-org-4539	245	5	income	income	NN
en-wikipedia-org-4539	245	6	tax	tax	NN
en-wikipedia-org-4539	245	7	withholding	withholding	NN
en-wikipedia-org-4539	245	8	and	and	CC
en-wikipedia-org-4539	245	9	Social	Social	NNP
en-wikipedia-org-4539	245	10	Security	Security	NNP
en-wikipedia-org-4539	245	11	taxes	taxis	NNS
en-wikipedia-org-4539	245	12	is	be	VBZ
en-wikipedia-org-4539	245	13	required	require	VBN
en-wikipedia-org-4539	245	14	in	in	IN
en-wikipedia-org-4539	245	15	most	most	JJS
en-wikipedia-org-4539	245	16	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	245	17	.	.	.
en-wikipedia-org-4539	246	1	[	[	-LRB-
en-wikipedia-org-4539	246	2	67	67	CD
en-wikipedia-org-4539	246	3	]	]	-RRB-
en-wikipedia-org-4539	246	4	Employers	employer	NNS
en-wikipedia-org-4539	246	5	must	must	MD
en-wikipedia-org-4539	246	6	file	file	VB
en-wikipedia-org-4539	246	7	reports	report	NNS
en-wikipedia-org-4539	246	8	of	of	IN
en-wikipedia-org-4539	246	9	aggregate	aggregate	JJ
en-wikipedia-org-4539	246	10	unemployment	unemployment	NN
en-wikipedia-org-4539	246	11	tax	tax	NN
en-wikipedia-org-4539	246	12	quarterly	quarterly	JJ
en-wikipedia-org-4539	246	13	and	and	CC
en-wikipedia-org-4539	246	14	annually	annually	RB
en-wikipedia-org-4539	246	15	with	with	IN
en-wikipedia-org-4539	246	16	each	each	DT
en-wikipedia-org-4539	246	17	applicable	applicable	JJ
en-wikipedia-org-4539	246	18	state	state	NN
en-wikipedia-org-4539	246	19	,	,	,
en-wikipedia-org-4539	246	20	and	and	CC
en-wikipedia-org-4539	246	21	annually	annually	RB
en-wikipedia-org-4539	246	22	at	at	IN
en-wikipedia-org-4539	246	23	the	the	DT
en-wikipedia-org-4539	246	24	federal	federal	JJ
en-wikipedia-org-4539	246	25	level	level	NN
en-wikipedia-org-4539	246	26	.	.	.
en-wikipedia-org-4539	247	1	[	[	-LRB-
en-wikipedia-org-4539	247	2	68	68	CD
en-wikipedia-org-4539	247	3	]	]	-RRB-
en-wikipedia-org-4539	247	4	Each	each	DT
en-wikipedia-org-4539	247	5	employer	employer	NN
en-wikipedia-org-4539	247	6	is	be	VBZ
en-wikipedia-org-4539	247	7	required	require	VBN
en-wikipedia-org-4539	247	8	to	to	TO
en-wikipedia-org-4539	247	9	provide	provide	VB
en-wikipedia-org-4539	247	10	each	each	DT
en-wikipedia-org-4539	247	11	employee	employee	NN
en-wikipedia-org-4539	247	12	an	an	DT
en-wikipedia-org-4539	247	13	annual	annual	JJ
en-wikipedia-org-4539	247	14	report	report	NN
en-wikipedia-org-4539	247	15	on	on	IN
en-wikipedia-org-4539	247	16	IRS	IRS	NNP
en-wikipedia-org-4539	247	17	Form	Form	NNP
en-wikipedia-org-4539	247	18	W-2[69	W-2[69	NNP
en-wikipedia-org-4539	247	19	]	]	-RRB-
en-wikipedia-org-4539	247	20	of	of	IN
en-wikipedia-org-4539	247	21	wages	wage	NNS
en-wikipedia-org-4539	247	22	paid	pay	VBN
en-wikipedia-org-4539	247	23	and	and	CC
en-wikipedia-org-4539	247	24	federal	federal	JJ
en-wikipedia-org-4539	247	25	,	,	,
en-wikipedia-org-4539	247	26	state	state	NN
en-wikipedia-org-4539	247	27	and	and	CC
en-wikipedia-org-4539	247	28	local	local	JJ
en-wikipedia-org-4539	247	29	taxes	taxis	NNS
en-wikipedia-org-4539	247	30	withheld	withhold	VBN
en-wikipedia-org-4539	247	31	,	,	,
en-wikipedia-org-4539	247	32	with	with	IN
en-wikipedia-org-4539	247	33	a	a	DT
en-wikipedia-org-4539	247	34	copy	copy	NN
en-wikipedia-org-4539	247	35	sent	send	VBN
en-wikipedia-org-4539	247	36	to	to	IN
en-wikipedia-org-4539	247	37	the	the	DT
en-wikipedia-org-4539	247	38	IRS	IRS	NNP
en-wikipedia-org-4539	247	39	and	and	CC
en-wikipedia-org-4539	247	40	the	the	DT
en-wikipedia-org-4539	247	41	taxation	taxation	NN
en-wikipedia-org-4539	247	42	authority	authority	NN
en-wikipedia-org-4539	247	43	of	of	IN
en-wikipedia-org-4539	247	44	the	the	DT
en-wikipedia-org-4539	247	45	state	state	NN
en-wikipedia-org-4539	247	46	.	.	.
en-wikipedia-org-4539	248	1	These	these	DT
en-wikipedia-org-4539	248	2	are	be	VBP
en-wikipedia-org-4539	248	3	due	due	JJ
en-wikipedia-org-4539	248	4	by	by	IN
en-wikipedia-org-4539	248	5	January	January	NNP
en-wikipedia-org-4539	248	6	31	31	CD
en-wikipedia-org-4539	248	7	and	and	CC
en-wikipedia-org-4539	248	8	February	February	NNP
en-wikipedia-org-4539	248	9	28	28	CD
en-wikipedia-org-4539	248	10	(	(	-LRB-
en-wikipedia-org-4539	248	11	March	March	NNP
en-wikipedia-org-4539	248	12	31	31	CD
en-wikipedia-org-4539	248	13	if	if	IN
en-wikipedia-org-4539	248	14	filed	file	VBN
en-wikipedia-org-4539	248	15	electronically	electronically	RB
en-wikipedia-org-4539	248	16	)	)	-RRB-
en-wikipedia-org-4539	248	17	,	,	,
en-wikipedia-org-4539	248	18	respectively	respectively	RB
en-wikipedia-org-4539	248	19	,	,	,
en-wikipedia-org-4539	248	20	following	follow	VBG
en-wikipedia-org-4539	248	21	the	the	DT
en-wikipedia-org-4539	248	22	calendar	calendar	NN
en-wikipedia-org-4539	248	23	year	year	NN
en-wikipedia-org-4539	248	24	in	in	IN
en-wikipedia-org-4539	248	25	which	which	WDT
en-wikipedia-org-4539	248	26	wages	wage	NNS
en-wikipedia-org-4539	248	27	are	be	VBP
en-wikipedia-org-4539	248	28	paid	pay	VBN
en-wikipedia-org-4539	248	29	.	.	.
en-wikipedia-org-4539	249	1	The	the	DT
en-wikipedia-org-4539	249	2	Form	Form	NNP
en-wikipedia-org-4539	249	3	W-2	W-2	NNP
en-wikipedia-org-4539	249	4	constitutes	constitute	VBZ
en-wikipedia-org-4539	249	5	proof	proof	NN
en-wikipedia-org-4539	249	6	of	of	IN
en-wikipedia-org-4539	249	7	payment	payment	NN
en-wikipedia-org-4539	249	8	of	of	IN
en-wikipedia-org-4539	249	9	tax	tax	NN
en-wikipedia-org-4539	249	10	for	for	IN
en-wikipedia-org-4539	249	11	the	the	DT
en-wikipedia-org-4539	249	12	employee	employee	NN
en-wikipedia-org-4539	249	13	.	.	.
en-wikipedia-org-4539	250	1	[	[	-LRB-
en-wikipedia-org-4539	250	2	70	70	CD
en-wikipedia-org-4539	250	3	]	]	-RRB-
en-wikipedia-org-4539	250	4	Employers	employer	NNS
en-wikipedia-org-4539	250	5	are	be	VBP
en-wikipedia-org-4539	250	6	required	require	VBN
en-wikipedia-org-4539	250	7	to	to	TO
en-wikipedia-org-4539	250	8	pay	pay	VB
en-wikipedia-org-4539	250	9	payroll	payroll	NN
en-wikipedia-org-4539	250	10	taxes	taxis	NNS
en-wikipedia-org-4539	250	11	to	to	IN
en-wikipedia-org-4539	250	12	the	the	DT
en-wikipedia-org-4539	250	13	taxing	tax	VBG
en-wikipedia-org-4539	250	14	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	250	15	under	under	IN
en-wikipedia-org-4539	250	16	varying	vary	VBG
en-wikipedia-org-4539	250	17	rules	rule	NNS
en-wikipedia-org-4539	250	18	,	,	,
en-wikipedia-org-4539	250	19	in	in	IN
en-wikipedia-org-4539	250	20	many	many	JJ
en-wikipedia-org-4539	250	21	cases	case	NNS
en-wikipedia-org-4539	250	22	within	within	IN
en-wikipedia-org-4539	250	23	1	1	CD
en-wikipedia-org-4539	250	24	banking	banking	NN
en-wikipedia-org-4539	250	25	day	day	NN
en-wikipedia-org-4539	250	26	.	.	.
en-wikipedia-org-4539	251	1	Payment	payment	NN
en-wikipedia-org-4539	251	2	of	of	IN
en-wikipedia-org-4539	251	3	federal	federal	JJ
en-wikipedia-org-4539	251	4	and	and	CC
en-wikipedia-org-4539	251	5	many	many	JJ
en-wikipedia-org-4539	251	6	state	state	NN
en-wikipedia-org-4539	251	7	payroll	payroll	NN
en-wikipedia-org-4539	251	8	taxes	taxis	NNS
en-wikipedia-org-4539	251	9	is	be	VBZ
en-wikipedia-org-4539	251	10	required	require	VBN
en-wikipedia-org-4539	251	11	to	to	TO
en-wikipedia-org-4539	251	12	be	be	VB
en-wikipedia-org-4539	251	13	made	make	VBN
en-wikipedia-org-4539	251	14	by	by	IN
en-wikipedia-org-4539	251	15	electronic	electronic	JJ
en-wikipedia-org-4539	251	16	funds	fund	NNS
en-wikipedia-org-4539	251	17	transfer	transfer	VBP
en-wikipedia-org-4539	251	18	if	if	IN
en-wikipedia-org-4539	251	19	certain	certain	JJ
en-wikipedia-org-4539	251	20	dollar	dollar	NN
en-wikipedia-org-4539	251	21	thresholds	threshold	NNS
en-wikipedia-org-4539	251	22	are	be	VBP
en-wikipedia-org-4539	251	23	met	meet	VBN
en-wikipedia-org-4539	251	24	,	,	,
en-wikipedia-org-4539	251	25	or	or	CC
en-wikipedia-org-4539	251	26	by	by	IN
en-wikipedia-org-4539	251	27	deposit	deposit	NN
en-wikipedia-org-4539	251	28	with	with	IN
en-wikipedia-org-4539	251	29	a	a	DT
en-wikipedia-org-4539	251	30	bank	bank	NN
en-wikipedia-org-4539	251	31	for	for	IN
en-wikipedia-org-4539	251	32	the	the	DT
en-wikipedia-org-4539	251	33	benefit	benefit	NN
en-wikipedia-org-4539	251	34	of	of	IN
en-wikipedia-org-4539	251	35	the	the	DT
en-wikipedia-org-4539	251	36	taxing	tax	VBG
en-wikipedia-org-4539	251	37	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	251	38	.	.	.
en-wikipedia-org-4539	252	1	[	[	-LRB-
en-wikipedia-org-4539	252	2	71	71	CD
en-wikipedia-org-4539	252	3	]	]	-RRB-
en-wikipedia-org-4539	252	4	Penalties[edit	penalties[edit	POS
en-wikipedia-org-4539	252	5	]	]	-RRB-
en-wikipedia-org-4539	252	6	Failure	failure	NN
en-wikipedia-org-4539	252	7	to	to	IN
en-wikipedia-org-4539	252	8	timely	timely	JJ
en-wikipedia-org-4539	252	9	and	and	CC
en-wikipedia-org-4539	252	10	properly	properly	RB
en-wikipedia-org-4539	252	11	pay	pay	VB
en-wikipedia-org-4539	252	12	federal	federal	JJ
en-wikipedia-org-4539	252	13	payroll	payroll	NN
en-wikipedia-org-4539	252	14	taxes	taxis	NNS
en-wikipedia-org-4539	252	15	results	result	NNS
en-wikipedia-org-4539	252	16	in	in	IN
en-wikipedia-org-4539	252	17	an	an	DT
en-wikipedia-org-4539	252	18	automatic	automatic	JJ
en-wikipedia-org-4539	252	19	penalty	penalty	NN
en-wikipedia-org-4539	252	20	of	of	IN
en-wikipedia-org-4539	252	21	2	2	CD
en-wikipedia-org-4539	252	22	%	%	NN
en-wikipedia-org-4539	252	23	to	to	TO
en-wikipedia-org-4539	252	24	10	10	CD
en-wikipedia-org-4539	252	25	%	%	NN
en-wikipedia-org-4539	252	26	.	.	.
en-wikipedia-org-4539	253	1	[	[	-LRB-
en-wikipedia-org-4539	253	2	72	72	CD
en-wikipedia-org-4539	253	3	]	]	-RRB-
en-wikipedia-org-4539	253	4	Similar	similar	JJ
en-wikipedia-org-4539	253	5	state	state	NN
en-wikipedia-org-4539	253	6	and	and	CC
en-wikipedia-org-4539	253	7	local	local	JJ
en-wikipedia-org-4539	253	8	penalties	penalty	NNS
en-wikipedia-org-4539	253	9	apply	apply	VBP
en-wikipedia-org-4539	253	10	.	.	.
en-wikipedia-org-4539	254	1	Failure	failure	NN
en-wikipedia-org-4539	254	2	to	to	TO
en-wikipedia-org-4539	254	3	properly	properly	RB
en-wikipedia-org-4539	254	4	file	file	VB
en-wikipedia-org-4539	254	5	monthly	monthly	JJ
en-wikipedia-org-4539	254	6	or	or	CC
en-wikipedia-org-4539	254	7	quarterly	quarterly	JJ
en-wikipedia-org-4539	254	8	returns	return	NNS
en-wikipedia-org-4539	254	9	may	may	MD
en-wikipedia-org-4539	254	10	result	result	VB
en-wikipedia-org-4539	254	11	in	in	IN
en-wikipedia-org-4539	254	12	additional	additional	JJ
en-wikipedia-org-4539	254	13	penalties	penalty	NNS
en-wikipedia-org-4539	254	14	.	.	.
en-wikipedia-org-4539	255	1	Failure	failure	NN
en-wikipedia-org-4539	255	2	to	to	TO
en-wikipedia-org-4539	255	3	file	file	VB
en-wikipedia-org-4539	255	4	Forms	form	NNS
en-wikipedia-org-4539	255	5	W-2	W-2	NNP
en-wikipedia-org-4539	255	6	results	result	NNS
en-wikipedia-org-4539	255	7	in	in	IN
en-wikipedia-org-4539	255	8	an	an	DT
en-wikipedia-org-4539	255	9	automatic	automatic	JJ
en-wikipedia-org-4539	255	10	penalty	penalty	NN
en-wikipedia-org-4539	255	11	of	of	IN
en-wikipedia-org-4539	255	12	up	up	IN
en-wikipedia-org-4539	255	13	to	to	TO
en-wikipedia-org-4539	255	14	$	$	$
en-wikipedia-org-4539	255	15	50	50	CD
en-wikipedia-org-4539	255	16	per	per	IN
en-wikipedia-org-4539	255	17	form	form	NN
en-wikipedia-org-4539	255	18	not	not	RB
en-wikipedia-org-4539	255	19	timely	timely	RB
en-wikipedia-org-4539	255	20	filed	file	VBN
en-wikipedia-org-4539	255	21	.	.	.
en-wikipedia-org-4539	256	1	[	[	-LRB-
en-wikipedia-org-4539	256	2	73	73	CD
en-wikipedia-org-4539	256	3	]	]	-RRB-
en-wikipedia-org-4539	256	4	State	state	NN
en-wikipedia-org-4539	256	5	and	and	CC
en-wikipedia-org-4539	256	6	local	local	JJ
en-wikipedia-org-4539	256	7	penalties	penalty	NNS
en-wikipedia-org-4539	256	8	vary	vary	VBP
en-wikipedia-org-4539	256	9	by	by	IN
en-wikipedia-org-4539	256	10	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	256	11	.	.	.
en-wikipedia-org-4539	257	1	A	a	DT
en-wikipedia-org-4539	257	2	particularly	particularly	RB
en-wikipedia-org-4539	257	3	severe	severe	JJ
en-wikipedia-org-4539	257	4	penalty	penalty	NN
en-wikipedia-org-4539	257	5	applies	apply	VBZ
en-wikipedia-org-4539	257	6	where	where	WRB
en-wikipedia-org-4539	257	7	federal	federal	JJ
en-wikipedia-org-4539	257	8	income	income	NN
en-wikipedia-org-4539	257	9	tax	tax	NN
en-wikipedia-org-4539	257	10	withholding	withholding	NN
en-wikipedia-org-4539	257	11	and	and	CC
en-wikipedia-org-4539	257	12	Social	Social	NNP
en-wikipedia-org-4539	257	13	Security	Security	NNP
en-wikipedia-org-4539	257	14	taxes	taxis	NNS
en-wikipedia-org-4539	257	15	are	be	VBP
en-wikipedia-org-4539	257	16	not	not	RB
en-wikipedia-org-4539	257	17	paid	pay	VBN
en-wikipedia-org-4539	257	18	to	to	IN
en-wikipedia-org-4539	257	19	the	the	DT
en-wikipedia-org-4539	257	20	IRS	IRS	NNP
en-wikipedia-org-4539	257	21	.	.	.
en-wikipedia-org-4539	258	1	The	the	DT
en-wikipedia-org-4539	258	2	penalty	penalty	NN
en-wikipedia-org-4539	258	3	of	of	IN
en-wikipedia-org-4539	258	4	up	up	IN
en-wikipedia-org-4539	258	5	to	to	TO
en-wikipedia-org-4539	258	6	100	100	CD
en-wikipedia-org-4539	258	7	%	%	NN
en-wikipedia-org-4539	258	8	of	of	IN
en-wikipedia-org-4539	258	9	the	the	DT
en-wikipedia-org-4539	258	10	amount	amount	NN
en-wikipedia-org-4539	258	11	not	not	RB
en-wikipedia-org-4539	258	12	paid	pay	VBN
en-wikipedia-org-4539	258	13	can	can	MD
en-wikipedia-org-4539	258	14	be	be	VB
en-wikipedia-org-4539	258	15	assessed	assess	VBN
en-wikipedia-org-4539	258	16	against	against	IN
en-wikipedia-org-4539	258	17	the	the	DT
en-wikipedia-org-4539	258	18	employer	employer	NN
en-wikipedia-org-4539	258	19	entity	entity	NN
en-wikipedia-org-4539	258	20	as	as	RB
en-wikipedia-org-4539	258	21	well	well	RB
en-wikipedia-org-4539	258	22	as	as	IN
en-wikipedia-org-4539	258	23	any	any	DT
en-wikipedia-org-4539	258	24	person	person	NN
en-wikipedia-org-4539	258	25	(	(	-LRB-
en-wikipedia-org-4539	258	26	such	such	JJ
en-wikipedia-org-4539	258	27	as	as	IN
en-wikipedia-org-4539	258	28	a	a	DT
en-wikipedia-org-4539	258	29	corporate	corporate	JJ
en-wikipedia-org-4539	258	30	officer	officer	NN
en-wikipedia-org-4539	258	31	)	)	-RRB-
en-wikipedia-org-4539	258	32	having	have	VBG
en-wikipedia-org-4539	258	33	control	control	NN
en-wikipedia-org-4539	258	34	or	or	CC
en-wikipedia-org-4539	258	35	custody	custody	NN
en-wikipedia-org-4539	258	36	of	of	IN
en-wikipedia-org-4539	258	37	the	the	DT
en-wikipedia-org-4539	258	38	funds	fund	NNS
en-wikipedia-org-4539	258	39	from	from	IN
en-wikipedia-org-4539	258	40	which	which	WDT
en-wikipedia-org-4539	258	41	payment	payment	NN
en-wikipedia-org-4539	258	42	should	should	MD
en-wikipedia-org-4539	258	43	have	have	VB
en-wikipedia-org-4539	258	44	been	be	VBN
en-wikipedia-org-4539	258	45	made	make	VBN
en-wikipedia-org-4539	258	46	.	.	.
en-wikipedia-org-4539	259	1	[	[	-LRB-
en-wikipedia-org-4539	259	2	74	74	CD
en-wikipedia-org-4539	259	3	]	]	-RRB-
en-wikipedia-org-4539	259	4	Sales	sale	NNS
en-wikipedia-org-4539	259	5	and	and	CC
en-wikipedia-org-4539	259	6	excise	excise	VB
en-wikipedia-org-4539	259	7	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	259	8	]	]	-RRB-
en-wikipedia-org-4539	259	9	Sales	sale	NNS
en-wikipedia-org-4539	259	10	and	and	CC
en-wikipedia-org-4539	259	11	use	use	VB
en-wikipedia-org-4539	259	12	tax[edit	tax[edit	NN
en-wikipedia-org-4539	259	13	]	]	-RRB-
en-wikipedia-org-4539	259	14	Main	main	JJ
en-wikipedia-org-4539	259	15	article	article	NN
en-wikipedia-org-4539	259	16	:	:	:
en-wikipedia-org-4539	259	17	Sales	sale	NNS
en-wikipedia-org-4539	259	18	taxes	taxis	NNS
en-wikipedia-org-4539	259	19	in	in	IN
en-wikipedia-org-4539	259	20	the	the	DT
en-wikipedia-org-4539	259	21	United	United	NNP
en-wikipedia-org-4539	259	22	States	States	NNP
en-wikipedia-org-4539	259	23	The	the	DT
en-wikipedia-org-4539	259	24	average	average	JJ
en-wikipedia-org-4539	259	25	effective	effective	JJ
en-wikipedia-org-4539	259	26	sales	sale	NNS
en-wikipedia-org-4539	259	27	tax	tax	NN
en-wikipedia-org-4539	259	28	for	for	IN
en-wikipedia-org-4539	259	29	different	different	JJ
en-wikipedia-org-4539	259	30	income	income	NN
en-wikipedia-org-4539	259	31	groups	group	NNS
en-wikipedia-org-4539	259	32	of	of	IN
en-wikipedia-org-4539	259	33	the	the	DT
en-wikipedia-org-4539	259	34	combined	combined	JJ
en-wikipedia-org-4539	259	35	50	50	CD
en-wikipedia-org-4539	259	36	States	States	NNPS
en-wikipedia-org-4539	259	37	(	(	-LRB-
en-wikipedia-org-4539	259	38	2007	2007	CD
en-wikipedia-org-4539	259	39	)	)	-RRB-
en-wikipedia-org-4539	259	40	.	.	.
en-wikipedia-org-4539	260	1	[	[	-LRB-
en-wikipedia-org-4539	260	2	75	75	CD
en-wikipedia-org-4539	260	3	]	]	-RRB-
en-wikipedia-org-4539	260	4	There	there	EX
en-wikipedia-org-4539	260	5	is	be	VBZ
en-wikipedia-org-4539	260	6	no	no	DT
en-wikipedia-org-4539	260	7	federal	federal	JJ
en-wikipedia-org-4539	260	8	sales	sale	NNS
en-wikipedia-org-4539	260	9	or	or	CC
en-wikipedia-org-4539	260	10	use	use	VBP
en-wikipedia-org-4539	260	11	tax	tax	NN
en-wikipedia-org-4539	260	12	in	in	IN
en-wikipedia-org-4539	260	13	the	the	DT
en-wikipedia-org-4539	260	14	United	United	NNP
en-wikipedia-org-4539	260	15	States	States	NNP
en-wikipedia-org-4539	260	16	.	.	.
en-wikipedia-org-4539	261	1	All	all	DT
en-wikipedia-org-4539	261	2	but	but	CC
en-wikipedia-org-4539	261	3	five	five	CD
en-wikipedia-org-4539	261	4	states	state	NNS
en-wikipedia-org-4539	261	5	impose	impose	VBP
en-wikipedia-org-4539	261	6	sales	sale	NNS
en-wikipedia-org-4539	261	7	and	and	CC
en-wikipedia-org-4539	261	8	use	use	VB
en-wikipedia-org-4539	261	9	taxes	taxis	NNS
en-wikipedia-org-4539	261	10	on	on	IN
en-wikipedia-org-4539	261	11	retail	retail	JJ
en-wikipedia-org-4539	261	12	sale	sale	NN
en-wikipedia-org-4539	261	13	,	,	,
en-wikipedia-org-4539	261	14	lease	lease	NN
en-wikipedia-org-4539	261	15	and	and	CC
en-wikipedia-org-4539	261	16	rental	rental	NN
en-wikipedia-org-4539	261	17	of	of	IN
en-wikipedia-org-4539	261	18	many	many	JJ
en-wikipedia-org-4539	261	19	goods	good	NNS
en-wikipedia-org-4539	261	20	,	,	,
en-wikipedia-org-4539	261	21	as	as	RB
en-wikipedia-org-4539	261	22	well	well	RB
en-wikipedia-org-4539	261	23	as	as	IN
en-wikipedia-org-4539	261	24	some	some	DT
en-wikipedia-org-4539	261	25	services	service	NNS
en-wikipedia-org-4539	261	26	.	.	.
en-wikipedia-org-4539	262	1	Many	many	JJ
en-wikipedia-org-4539	262	2	cities	city	NNS
en-wikipedia-org-4539	262	3	,	,	,
en-wikipedia-org-4539	262	4	counties	county	NNS
en-wikipedia-org-4539	262	5	,	,	,
en-wikipedia-org-4539	262	6	transit	transit	NN
en-wikipedia-org-4539	262	7	authorities	authority	NNS
en-wikipedia-org-4539	262	8	and	and	CC
en-wikipedia-org-4539	262	9	special	special	JJ
en-wikipedia-org-4539	262	10	purpose	purpose	NN
en-wikipedia-org-4539	262	11	districts	district	NNS
en-wikipedia-org-4539	262	12	impose	impose	VBP
en-wikipedia-org-4539	262	13	an	an	DT
en-wikipedia-org-4539	262	14	additional	additional	JJ
en-wikipedia-org-4539	262	15	local	local	JJ
en-wikipedia-org-4539	262	16	sales	sale	NNS
en-wikipedia-org-4539	262	17	or	or	CC
en-wikipedia-org-4539	262	18	use	use	VBP
en-wikipedia-org-4539	262	19	tax	tax	NN
en-wikipedia-org-4539	262	20	.	.	.
en-wikipedia-org-4539	263	1	Sales	sale	NNS
en-wikipedia-org-4539	263	2	and	and	CC
en-wikipedia-org-4539	263	3	use	use	VB
en-wikipedia-org-4539	263	4	tax	tax	NN
en-wikipedia-org-4539	263	5	is	be	VBZ
en-wikipedia-org-4539	263	6	calculated	calculate	VBN
en-wikipedia-org-4539	263	7	as	as	IN
en-wikipedia-org-4539	263	8	the	the	DT
en-wikipedia-org-4539	263	9	purchase	purchase	NN
en-wikipedia-org-4539	263	10	price	price	NN
en-wikipedia-org-4539	263	11	times	time	NNS
en-wikipedia-org-4539	263	12	the	the	DT
en-wikipedia-org-4539	263	13	appropriate	appropriate	JJ
en-wikipedia-org-4539	263	14	tax	tax	NN
en-wikipedia-org-4539	263	15	rate	rate	NN
en-wikipedia-org-4539	263	16	.	.	.
en-wikipedia-org-4539	264	1	Tax	tax	NN
en-wikipedia-org-4539	264	2	rates	rate	NNS
en-wikipedia-org-4539	264	3	vary	vary	VBP
en-wikipedia-org-4539	264	4	widely	widely	RB
en-wikipedia-org-4539	264	5	by	by	IN
en-wikipedia-org-4539	264	6	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	264	7	from	from	IN
en-wikipedia-org-4539	264	8	less	less	JJR
en-wikipedia-org-4539	264	9	than	than	IN
en-wikipedia-org-4539	264	10	1	1	CD
en-wikipedia-org-4539	264	11	%	%	NN
en-wikipedia-org-4539	264	12	to	to	IN
en-wikipedia-org-4539	264	13	over	over	IN
en-wikipedia-org-4539	264	14	10	10	CD
en-wikipedia-org-4539	264	15	%	%	NN
en-wikipedia-org-4539	264	16	.	.	.
en-wikipedia-org-4539	265	1	Sales	sale	NNS
en-wikipedia-org-4539	265	2	tax	tax	NN
en-wikipedia-org-4539	265	3	is	be	VBZ
en-wikipedia-org-4539	265	4	collected	collect	VBN
en-wikipedia-org-4539	265	5	by	by	IN
en-wikipedia-org-4539	265	6	the	the	DT
en-wikipedia-org-4539	265	7	seller	seller	NN
en-wikipedia-org-4539	265	8	at	at	IN
en-wikipedia-org-4539	265	9	the	the	DT
en-wikipedia-org-4539	265	10	time	time	NN
en-wikipedia-org-4539	265	11	of	of	IN
en-wikipedia-org-4539	265	12	sale	sale	NN
en-wikipedia-org-4539	265	13	.	.	.
en-wikipedia-org-4539	266	1	Use	use	JJ
en-wikipedia-org-4539	266	2	tax	tax	NN
en-wikipedia-org-4539	266	3	is	be	VBZ
en-wikipedia-org-4539	266	4	self	self	NN
en-wikipedia-org-4539	266	5	assessed	assess	VBN
en-wikipedia-org-4539	266	6	by	by	IN
en-wikipedia-org-4539	266	7	a	a	DT
en-wikipedia-org-4539	266	8	buyer	buyer	NN
en-wikipedia-org-4539	266	9	who	who	WP
en-wikipedia-org-4539	266	10	has	have	VBZ
en-wikipedia-org-4539	266	11	not	not	RB
en-wikipedia-org-4539	266	12	paid	pay	VBN
en-wikipedia-org-4539	266	13	sales	sale	NNS
en-wikipedia-org-4539	266	14	tax	tax	NN
en-wikipedia-org-4539	266	15	on	on	IN
en-wikipedia-org-4539	266	16	a	a	DT
en-wikipedia-org-4539	266	17	taxable	taxable	JJ
en-wikipedia-org-4539	266	18	purchase	purchase	NN
en-wikipedia-org-4539	266	19	.	.	.
en-wikipedia-org-4539	267	1	Unlike	unlike	IN
en-wikipedia-org-4539	267	2	value	value	NN
en-wikipedia-org-4539	267	3	added	add	VBN
en-wikipedia-org-4539	267	4	tax	tax	NN
en-wikipedia-org-4539	267	5	,	,	,
en-wikipedia-org-4539	267	6	sales	sale	NNS
en-wikipedia-org-4539	267	7	tax	tax	NN
en-wikipedia-org-4539	267	8	is	be	VBZ
en-wikipedia-org-4539	267	9	imposed	impose	VBN
en-wikipedia-org-4539	267	10	only	only	RB
en-wikipedia-org-4539	267	11	once	once	RB
en-wikipedia-org-4539	267	12	,	,	,
en-wikipedia-org-4539	267	13	at	at	IN
en-wikipedia-org-4539	267	14	the	the	DT
en-wikipedia-org-4539	267	15	retail	retail	JJ
en-wikipedia-org-4539	267	16	level	level	NN
en-wikipedia-org-4539	267	17	,	,	,
en-wikipedia-org-4539	267	18	on	on	IN
en-wikipedia-org-4539	267	19	any	any	DT
en-wikipedia-org-4539	267	20	particular	particular	JJ
en-wikipedia-org-4539	267	21	goods	good	NNS
en-wikipedia-org-4539	267	22	.	.	.
en-wikipedia-org-4539	268	1	Nearly	nearly	RB
en-wikipedia-org-4539	268	2	all	all	DT
en-wikipedia-org-4539	268	3	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	268	4	provide	provide	VBP
en-wikipedia-org-4539	268	5	numerous	numerous	JJ
en-wikipedia-org-4539	268	6	categories	category	NNS
en-wikipedia-org-4539	268	7	of	of	IN
en-wikipedia-org-4539	268	8	goods	good	NNS
en-wikipedia-org-4539	268	9	and	and	CC
en-wikipedia-org-4539	268	10	services	service	NNS
en-wikipedia-org-4539	268	11	that	that	WDT
en-wikipedia-org-4539	268	12	are	be	VBP
en-wikipedia-org-4539	268	13	exempt	exempt	JJ
en-wikipedia-org-4539	268	14	from	from	IN
en-wikipedia-org-4539	268	15	sales	sale	NNS
en-wikipedia-org-4539	268	16	tax	tax	NN
en-wikipedia-org-4539	268	17	,	,	,
en-wikipedia-org-4539	268	18	or	or	CC
en-wikipedia-org-4539	268	19	taxed	tax	VBN
en-wikipedia-org-4539	268	20	at	at	IN
en-wikipedia-org-4539	268	21	a	a	DT
en-wikipedia-org-4539	268	22	reduced	reduce	VBN
en-wikipedia-org-4539	268	23	rate	rate	NN
en-wikipedia-org-4539	268	24	.	.	.
en-wikipedia-org-4539	269	1	Purchase	purchase	NN
en-wikipedia-org-4539	269	2	of	of	IN
en-wikipedia-org-4539	269	3	goods	good	NNS
en-wikipedia-org-4539	269	4	for	for	IN
en-wikipedia-org-4539	269	5	further	further	JJ
en-wikipedia-org-4539	269	6	manufacture	manufacture	NN
en-wikipedia-org-4539	269	7	or	or	CC
en-wikipedia-org-4539	269	8	for	for	IN
en-wikipedia-org-4539	269	9	resale	resale	NN
en-wikipedia-org-4539	269	10	is	be	VBZ
en-wikipedia-org-4539	269	11	uniformly	uniformly	RB
en-wikipedia-org-4539	269	12	exempt	exempt	JJ
en-wikipedia-org-4539	269	13	from	from	IN
en-wikipedia-org-4539	269	14	sales	sale	NNS
en-wikipedia-org-4539	269	15	tax	tax	NN
en-wikipedia-org-4539	269	16	.	.	.
en-wikipedia-org-4539	270	1	Most	Most	JJS
en-wikipedia-org-4539	270	2	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	270	3	exempt	exempt	VBP
en-wikipedia-org-4539	270	4	food	food	NN
en-wikipedia-org-4539	270	5	sold	sell	VBN
en-wikipedia-org-4539	270	6	in	in	IN
en-wikipedia-org-4539	270	7	grocery	grocery	NN
en-wikipedia-org-4539	270	8	stores	store	NNS
en-wikipedia-org-4539	270	9	,	,	,
en-wikipedia-org-4539	270	10	prescription	prescription	NN
en-wikipedia-org-4539	270	11	medications	medication	NNS
en-wikipedia-org-4539	270	12	,	,	,
en-wikipedia-org-4539	270	13	and	and	CC
en-wikipedia-org-4539	270	14	many	many	JJ
en-wikipedia-org-4539	270	15	agricultural	agricultural	JJ
en-wikipedia-org-4539	270	16	supplies	supply	NNS
en-wikipedia-org-4539	270	17	.	.	.
en-wikipedia-org-4539	271	1	Generally	generally	RB
en-wikipedia-org-4539	271	2	cash	cash	NN
en-wikipedia-org-4539	271	3	discounts	discount	NNS
en-wikipedia-org-4539	271	4	,	,	,
en-wikipedia-org-4539	271	5	including	include	VBG
en-wikipedia-org-4539	271	6	coupons	coupon	NNS
en-wikipedia-org-4539	271	7	,	,	,
en-wikipedia-org-4539	271	8	are	be	VBP
en-wikipedia-org-4539	271	9	not	not	RB
en-wikipedia-org-4539	271	10	included	include	VBN
en-wikipedia-org-4539	271	11	in	in	IN
en-wikipedia-org-4539	271	12	the	the	DT
en-wikipedia-org-4539	271	13	price	price	NN
en-wikipedia-org-4539	271	14	used	use	VBN
en-wikipedia-org-4539	271	15	in	in	IN
en-wikipedia-org-4539	271	16	computing	compute	VBG
en-wikipedia-org-4539	271	17	tax	tax	NN
en-wikipedia-org-4539	271	18	.	.	.
en-wikipedia-org-4539	272	1	Sales	sale	NNS
en-wikipedia-org-4539	272	2	taxes	taxis	NNS
en-wikipedia-org-4539	272	3	,	,	,
en-wikipedia-org-4539	272	4	including	include	VBG
en-wikipedia-org-4539	272	5	those	those	DT
en-wikipedia-org-4539	272	6	imposed	impose	VBN
en-wikipedia-org-4539	272	7	by	by	IN
en-wikipedia-org-4539	272	8	local	local	JJ
en-wikipedia-org-4539	272	9	governments	government	NNS
en-wikipedia-org-4539	272	10	,	,	,
en-wikipedia-org-4539	272	11	are	be	VBP
en-wikipedia-org-4539	272	12	generally	generally	RB
en-wikipedia-org-4539	272	13	administered	administer	VBN
en-wikipedia-org-4539	272	14	at	at	IN
en-wikipedia-org-4539	272	15	the	the	DT
en-wikipedia-org-4539	272	16	state	state	NN
en-wikipedia-org-4539	272	17	level	level	NN
en-wikipedia-org-4539	272	18	.	.	.
en-wikipedia-org-4539	273	1	States	state	NNS
en-wikipedia-org-4539	273	2	imposing	impose	VBG
en-wikipedia-org-4539	273	3	sales	sale	NNS
en-wikipedia-org-4539	273	4	tax	tax	NN
en-wikipedia-org-4539	273	5	require	require	VBP
en-wikipedia-org-4539	273	6	retail	retail	JJ
en-wikipedia-org-4539	273	7	sellers	seller	NNS
en-wikipedia-org-4539	273	8	to	to	TO
en-wikipedia-org-4539	273	9	register	register	VB
en-wikipedia-org-4539	273	10	with	with	IN
en-wikipedia-org-4539	273	11	the	the	DT
en-wikipedia-org-4539	273	12	state	state	NN
en-wikipedia-org-4539	273	13	,	,	,
en-wikipedia-org-4539	273	14	collect	collect	VB
en-wikipedia-org-4539	273	15	tax	tax	NN
en-wikipedia-org-4539	273	16	from	from	IN
en-wikipedia-org-4539	273	17	customers	customer	NNS
en-wikipedia-org-4539	273	18	,	,	,
en-wikipedia-org-4539	273	19	file	file	NN
en-wikipedia-org-4539	273	20	returns	return	NNS
en-wikipedia-org-4539	273	21	,	,	,
en-wikipedia-org-4539	273	22	and	and	CC
en-wikipedia-org-4539	273	23	remit	remit	VB
en-wikipedia-org-4539	273	24	the	the	DT
en-wikipedia-org-4539	273	25	tax	tax	NN
en-wikipedia-org-4539	273	26	to	to	IN
en-wikipedia-org-4539	273	27	the	the	DT
en-wikipedia-org-4539	273	28	state	state	NN
en-wikipedia-org-4539	273	29	.	.	.
en-wikipedia-org-4539	274	1	Procedural	procedural	JJ
en-wikipedia-org-4539	274	2	rules	rule	NNS
en-wikipedia-org-4539	274	3	vary	vary	VBP
en-wikipedia-org-4539	274	4	widely	widely	RB
en-wikipedia-org-4539	274	5	.	.	.
en-wikipedia-org-4539	275	1	Sellers	seller	NNS
en-wikipedia-org-4539	275	2	generally	generally	RB
en-wikipedia-org-4539	275	3	must	must	MD
en-wikipedia-org-4539	275	4	collect	collect	VB
en-wikipedia-org-4539	275	5	tax	tax	NN
en-wikipedia-org-4539	275	6	from	from	IN
en-wikipedia-org-4539	275	7	in	in	IN
en-wikipedia-org-4539	275	8	-	-	HYPH
en-wikipedia-org-4539	275	9	state	state	NN
en-wikipedia-org-4539	275	10	purchasers	purchaser	NNS
en-wikipedia-org-4539	275	11	unless	unless	IN
en-wikipedia-org-4539	275	12	the	the	DT
en-wikipedia-org-4539	275	13	purchaser	purchaser	NN
en-wikipedia-org-4539	275	14	provides	provide	VBZ
en-wikipedia-org-4539	275	15	an	an	DT
en-wikipedia-org-4539	275	16	exemption	exemption	NN
en-wikipedia-org-4539	275	17	certificate	certificate	NN
en-wikipedia-org-4539	275	18	.	.	.
en-wikipedia-org-4539	276	1	Most	Most	JJS
en-wikipedia-org-4539	276	2	states	state	NNS
en-wikipedia-org-4539	276	3	allow	allow	VBP
en-wikipedia-org-4539	276	4	or	or	CC
en-wikipedia-org-4539	276	5	require	require	VBP
en-wikipedia-org-4539	276	6	electronic	electronic	JJ
en-wikipedia-org-4539	276	7	remittance	remittance	NN
en-wikipedia-org-4539	276	8	of	of	IN
en-wikipedia-org-4539	276	9	tax	tax	NN
en-wikipedia-org-4539	276	10	to	to	IN
en-wikipedia-org-4539	276	11	the	the	DT
en-wikipedia-org-4539	276	12	state	state	NN
en-wikipedia-org-4539	276	13	.	.	.
en-wikipedia-org-4539	277	1	States	state	NNS
en-wikipedia-org-4539	277	2	are	be	VBP
en-wikipedia-org-4539	277	3	prohibited	prohibit	VBN
en-wikipedia-org-4539	277	4	from	from	IN
en-wikipedia-org-4539	277	5	requiring	require	VBG
en-wikipedia-org-4539	277	6	out	out	IN
en-wikipedia-org-4539	277	7	of	of	IN
en-wikipedia-org-4539	277	8	state	state	NN
en-wikipedia-org-4539	277	9	sellers	seller	NNS
en-wikipedia-org-4539	277	10	to	to	TO
en-wikipedia-org-4539	277	11	collect	collect	VB
en-wikipedia-org-4539	277	12	tax	tax	NN
en-wikipedia-org-4539	277	13	unless	unless	IN
en-wikipedia-org-4539	277	14	the	the	DT
en-wikipedia-org-4539	277	15	seller	seller	NN
en-wikipedia-org-4539	277	16	has	have	VBZ
en-wikipedia-org-4539	277	17	some	some	DT
en-wikipedia-org-4539	277	18	minimal	minimal	JJ
en-wikipedia-org-4539	277	19	connection	connection	NN
en-wikipedia-org-4539	277	20	with	with	IN
en-wikipedia-org-4539	277	21	the	the	DT
en-wikipedia-org-4539	277	22	state	state	NN
en-wikipedia-org-4539	277	23	.	.	.
en-wikipedia-org-4539	278	1	[	[	-LRB-
en-wikipedia-org-4539	278	2	76	76	CD
en-wikipedia-org-4539	278	3	]	]	-RRB-
en-wikipedia-org-4539	278	4	Excise	excise	VB
en-wikipedia-org-4539	278	5	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	278	6	]	]	-RRB-
en-wikipedia-org-4539	278	7	Main	main	JJ
en-wikipedia-org-4539	278	8	article	article	NN
en-wikipedia-org-4539	278	9	:	:	:
en-wikipedia-org-4539	278	10	Excise	excise	VB
en-wikipedia-org-4539	278	11	tax	tax	NN
en-wikipedia-org-4539	278	12	in	in	IN
en-wikipedia-org-4539	278	13	the	the	DT
en-wikipedia-org-4539	278	14	United	United	NNP
en-wikipedia-org-4539	278	15	States	States	NNP
en-wikipedia-org-4539	278	16	Excise	Excise	NNP
en-wikipedia-org-4539	278	17	taxes	taxis	NNS
en-wikipedia-org-4539	278	18	may	may	MD
en-wikipedia-org-4539	278	19	be	be	VB
en-wikipedia-org-4539	278	20	imposed	impose	VBN
en-wikipedia-org-4539	278	21	on	on	IN
en-wikipedia-org-4539	278	22	the	the	DT
en-wikipedia-org-4539	278	23	sales	sale	NNS
en-wikipedia-org-4539	278	24	price	price	NN
en-wikipedia-org-4539	278	25	of	of	IN
en-wikipedia-org-4539	278	26	goods	good	NNS
en-wikipedia-org-4539	278	27	or	or	CC
en-wikipedia-org-4539	278	28	on	on	IN
en-wikipedia-org-4539	278	29	a	a	DT
en-wikipedia-org-4539	278	30	per	per	NN
en-wikipedia-org-4539	278	31	unit	unit	NN
en-wikipedia-org-4539	278	32	or	or	CC
en-wikipedia-org-4539	278	33	other	other	JJ
en-wikipedia-org-4539	278	34	basis	basis	NN
en-wikipedia-org-4539	278	35	,	,	,
en-wikipedia-org-4539	278	36	in	in	IN
en-wikipedia-org-4539	278	37	theory	theory	NN
en-wikipedia-org-4539	278	38	to	to	TO
en-wikipedia-org-4539	278	39	discourage	discourage	VB
en-wikipedia-org-4539	278	40	consumption	consumption	NN
en-wikipedia-org-4539	278	41	of	of	IN
en-wikipedia-org-4539	278	42	the	the	DT
en-wikipedia-org-4539	278	43	taxed	tax	VBN
en-wikipedia-org-4539	278	44	goods	good	NNS
en-wikipedia-org-4539	278	45	or	or	CC
en-wikipedia-org-4539	278	46	services	service	NNS
en-wikipedia-org-4539	278	47	.	.	.
en-wikipedia-org-4539	279	1	Excise	excise	NN
en-wikipedia-org-4539	279	2	tax	tax	NN
en-wikipedia-org-4539	279	3	may	may	MD
en-wikipedia-org-4539	279	4	be	be	VB
en-wikipedia-org-4539	279	5	required	require	VBN
en-wikipedia-org-4539	279	6	to	to	TO
en-wikipedia-org-4539	279	7	be	be	VB
en-wikipedia-org-4539	279	8	paid	pay	VBN
en-wikipedia-org-4539	279	9	by	by	IN
en-wikipedia-org-4539	279	10	the	the	DT
en-wikipedia-org-4539	279	11	manufacturer	manufacturer	NN
en-wikipedia-org-4539	279	12	at	at	IN
en-wikipedia-org-4539	279	13	wholesale	wholesale	JJ
en-wikipedia-org-4539	279	14	sale	sale	NN
en-wikipedia-org-4539	279	15	,	,	,
en-wikipedia-org-4539	279	16	or	or	CC
en-wikipedia-org-4539	279	17	may	may	MD
en-wikipedia-org-4539	279	18	be	be	VB
en-wikipedia-org-4539	279	19	collected	collect	VBN
en-wikipedia-org-4539	279	20	from	from	IN
en-wikipedia-org-4539	279	21	the	the	DT
en-wikipedia-org-4539	279	22	customer	customer	NN
en-wikipedia-org-4539	279	23	at	at	IN
en-wikipedia-org-4539	279	24	retail	retail	JJ
en-wikipedia-org-4539	279	25	sale	sale	NN
en-wikipedia-org-4539	279	26	.	.	.
en-wikipedia-org-4539	280	1	Excise	excise	NN
en-wikipedia-org-4539	280	2	taxes	taxis	NNS
en-wikipedia-org-4539	280	3	are	be	VBP
en-wikipedia-org-4539	280	4	imposed	impose	VBN
en-wikipedia-org-4539	280	5	at	at	IN
en-wikipedia-org-4539	280	6	the	the	DT
en-wikipedia-org-4539	280	7	federal	federal	JJ
en-wikipedia-org-4539	280	8	and	and	CC
en-wikipedia-org-4539	280	9	state	state	NN
en-wikipedia-org-4539	280	10	levels	level	NNS
en-wikipedia-org-4539	280	11	on	on	IN
en-wikipedia-org-4539	280	12	a	a	DT
en-wikipedia-org-4539	280	13	variety	variety	NN
en-wikipedia-org-4539	280	14	of	of	IN
en-wikipedia-org-4539	280	15	goods	good	NNS
en-wikipedia-org-4539	280	16	,	,	,
en-wikipedia-org-4539	280	17	including	include	VBG
en-wikipedia-org-4539	280	18	alcohol	alcohol	NN
en-wikipedia-org-4539	280	19	,	,	,
en-wikipedia-org-4539	280	20	tobacco	tobacco	NN
en-wikipedia-org-4539	280	21	,	,	,
en-wikipedia-org-4539	280	22	tires	tire	NNS
en-wikipedia-org-4539	280	23	,	,	,
en-wikipedia-org-4539	280	24	gasoline	gasoline	NN
en-wikipedia-org-4539	280	25	,	,	,
en-wikipedia-org-4539	280	26	diesel	diesel	NN
en-wikipedia-org-4539	280	27	fuel	fuel	NN
en-wikipedia-org-4539	280	28	,	,	,
en-wikipedia-org-4539	280	29	coal	coal	NN
en-wikipedia-org-4539	280	30	,	,	,
en-wikipedia-org-4539	280	31	firearms	firearm	NNS
en-wikipedia-org-4539	280	32	,	,	,
en-wikipedia-org-4539	280	33	telephone	telephone	NN
en-wikipedia-org-4539	280	34	service	service	NN
en-wikipedia-org-4539	280	35	,	,	,
en-wikipedia-org-4539	280	36	air	air	NN
en-wikipedia-org-4539	280	37	transportation	transportation	NN
en-wikipedia-org-4539	280	38	,	,	,
en-wikipedia-org-4539	280	39	unregistered	unregistered	JJ
en-wikipedia-org-4539	280	40	bonds	bond	NNS
en-wikipedia-org-4539	280	41	,	,	,
en-wikipedia-org-4539	280	42	and	and	CC
en-wikipedia-org-4539	280	43	many	many	JJ
en-wikipedia-org-4539	280	44	other	other	JJ
en-wikipedia-org-4539	280	45	goods	good	NNS
en-wikipedia-org-4539	280	46	and	and	CC
en-wikipedia-org-4539	280	47	services	service	NNS
en-wikipedia-org-4539	280	48	.	.	.
en-wikipedia-org-4539	281	1	Some	some	DT
en-wikipedia-org-4539	281	2	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	281	3	require	require	VBP
en-wikipedia-org-4539	281	4	that	that	IN
en-wikipedia-org-4539	281	5	tax	tax	NN
en-wikipedia-org-4539	281	6	stamps	stamp	NNS
en-wikipedia-org-4539	281	7	be	be	VB
en-wikipedia-org-4539	281	8	affixed	affix	VBN
en-wikipedia-org-4539	281	9	to	to	IN
en-wikipedia-org-4539	281	10	goods	good	NNS
en-wikipedia-org-4539	281	11	to	to	TO
en-wikipedia-org-4539	281	12	demonstrate	demonstrate	VB
en-wikipedia-org-4539	281	13	payment	payment	NN
en-wikipedia-org-4539	281	14	of	of	IN
en-wikipedia-org-4539	281	15	the	the	DT
en-wikipedia-org-4539	281	16	tax	tax	NN
en-wikipedia-org-4539	281	17	.	.	.
en-wikipedia-org-4539	282	1	[	[	-LRB-
en-wikipedia-org-4539	282	2	citation	citation	NN
en-wikipedia-org-4539	282	3	needed	need	VBN
en-wikipedia-org-4539	282	4	]	]	-RRB-
en-wikipedia-org-4539	282	5	Property	Property	NNP
en-wikipedia-org-4539	282	6	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	282	7	]	]	-RRB-
en-wikipedia-org-4539	282	8	Main	main	JJ
en-wikipedia-org-4539	282	9	article	article	NN
en-wikipedia-org-4539	282	10	:	:	:
en-wikipedia-org-4539	282	11	Property	property	NN
en-wikipedia-org-4539	282	12	tax	tax	NN
en-wikipedia-org-4539	282	13	in	in	IN
en-wikipedia-org-4539	282	14	the	the	DT
en-wikipedia-org-4539	282	15	United	United	NNP
en-wikipedia-org-4539	282	16	States	States	NNP
en-wikipedia-org-4539	282	17	Most	Most	JJS
en-wikipedia-org-4539	282	18	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	282	19	below	below	IN
en-wikipedia-org-4539	282	20	the	the	DT
en-wikipedia-org-4539	282	21	state	state	NN
en-wikipedia-org-4539	282	22	level	level	NN
en-wikipedia-org-4539	282	23	in	in	IN
en-wikipedia-org-4539	282	24	the	the	DT
en-wikipedia-org-4539	282	25	United	United	NNP
en-wikipedia-org-4539	282	26	States	States	NNP
en-wikipedia-org-4539	282	27	impose	impose	VBP
en-wikipedia-org-4539	282	28	a	a	DT
en-wikipedia-org-4539	282	29	tax	tax	NN
en-wikipedia-org-4539	282	30	on	on	IN
en-wikipedia-org-4539	282	31	interests	interest	NNS
en-wikipedia-org-4539	282	32	in	in	IN
en-wikipedia-org-4539	282	33	real	real	JJ
en-wikipedia-org-4539	282	34	property	property	NN
en-wikipedia-org-4539	282	35	(	(	-LRB-
en-wikipedia-org-4539	282	36	land	land	NN
en-wikipedia-org-4539	282	37	,	,	,
en-wikipedia-org-4539	282	38	buildings	building	NNS
en-wikipedia-org-4539	282	39	,	,	,
en-wikipedia-org-4539	282	40	and	and	CC
en-wikipedia-org-4539	282	41	permanent	permanent	JJ
en-wikipedia-org-4539	282	42	improvements	improvement	NNS
en-wikipedia-org-4539	282	43	)	)	-RRB-
en-wikipedia-org-4539	282	44	.	.	.
en-wikipedia-org-4539	283	1	Some	some	DT
en-wikipedia-org-4539	283	2	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	283	3	also	also	RB
en-wikipedia-org-4539	283	4	tax	tax	VBP
en-wikipedia-org-4539	283	5	some	some	DT
en-wikipedia-org-4539	283	6	types	type	NNS
en-wikipedia-org-4539	283	7	of	of	IN
en-wikipedia-org-4539	283	8	business	business	NN
en-wikipedia-org-4539	283	9	personal	personal	JJ
en-wikipedia-org-4539	283	10	property	property	NN
en-wikipedia-org-4539	283	11	.	.	.
en-wikipedia-org-4539	284	1	[	[	-LRB-
en-wikipedia-org-4539	284	2	77	77	CD
en-wikipedia-org-4539	284	3	]	]	-RRB-
en-wikipedia-org-4539	284	4	Rules	rule	NNS
en-wikipedia-org-4539	284	5	vary	vary	VBP
en-wikipedia-org-4539	284	6	widely	widely	RB
en-wikipedia-org-4539	284	7	by	by	IN
en-wikipedia-org-4539	284	8	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	284	9	.	.	.
en-wikipedia-org-4539	285	1	[	[	-LRB-
en-wikipedia-org-4539	285	2	78	78	CD
en-wikipedia-org-4539	285	3	]	]	-RRB-
en-wikipedia-org-4539	285	4	Many	many	JJ
en-wikipedia-org-4539	285	5	overlapping	overlap	VBG
en-wikipedia-org-4539	285	6	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	285	7	(	(	-LRB-
en-wikipedia-org-4539	285	8	counties	county	NNS
en-wikipedia-org-4539	285	9	,	,	,
en-wikipedia-org-4539	285	10	cities	city	NNS
en-wikipedia-org-4539	285	11	,	,	,
en-wikipedia-org-4539	285	12	school	school	NN
en-wikipedia-org-4539	285	13	districts	district	NNS
en-wikipedia-org-4539	285	14	)	)	-RRB-
en-wikipedia-org-4539	285	15	may	may	MD
en-wikipedia-org-4539	285	16	have	have	VB
en-wikipedia-org-4539	285	17	authority	authority	NN
en-wikipedia-org-4539	285	18	to	to	TO
en-wikipedia-org-4539	285	19	tax	tax	VB
en-wikipedia-org-4539	285	20	the	the	DT
en-wikipedia-org-4539	285	21	same	same	JJ
en-wikipedia-org-4539	285	22	property	property	NN
en-wikipedia-org-4539	285	23	.	.	.
en-wikipedia-org-4539	286	1	[	[	-LRB-
en-wikipedia-org-4539	286	2	79	79	CD
en-wikipedia-org-4539	286	3	]	]	-RRB-
en-wikipedia-org-4539	286	4	Few	few	JJ
en-wikipedia-org-4539	286	5	states	state	NNS
en-wikipedia-org-4539	286	6	impose	impose	VBP
en-wikipedia-org-4539	286	7	a	a	DT
en-wikipedia-org-4539	286	8	tax	tax	NN
en-wikipedia-org-4539	286	9	on	on	IN
en-wikipedia-org-4539	286	10	the	the	DT
en-wikipedia-org-4539	286	11	value	value	NN
en-wikipedia-org-4539	286	12	of	of	IN
en-wikipedia-org-4539	286	13	property	property	NN
en-wikipedia-org-4539	286	14	.	.	.
en-wikipedia-org-4539	287	1	Property	property	NN
en-wikipedia-org-4539	287	2	tax	tax	NN
en-wikipedia-org-4539	287	3	is	be	VBZ
en-wikipedia-org-4539	287	4	based	base	VBN
en-wikipedia-org-4539	287	5	on	on	IN
en-wikipedia-org-4539	287	6	fair	fair	JJ
en-wikipedia-org-4539	287	7	market	market	NN
en-wikipedia-org-4539	287	8	value	value	NN
en-wikipedia-org-4539	287	9	of	of	IN
en-wikipedia-org-4539	287	10	the	the	DT
en-wikipedia-org-4539	287	11	subject	subject	JJ
en-wikipedia-org-4539	287	12	property	property	NN
en-wikipedia-org-4539	287	13	.	.	.
en-wikipedia-org-4539	288	1	The	the	DT
en-wikipedia-org-4539	288	2	amount	amount	NN
en-wikipedia-org-4539	288	3	of	of	IN
en-wikipedia-org-4539	288	4	tax	tax	NN
en-wikipedia-org-4539	288	5	is	be	VBZ
en-wikipedia-org-4539	288	6	determined	determine	VBN
en-wikipedia-org-4539	288	7	annually	annually	RB
en-wikipedia-org-4539	288	8	based	base	VBN
en-wikipedia-org-4539	288	9	on	on	IN
en-wikipedia-org-4539	288	10	the	the	DT
en-wikipedia-org-4539	288	11	market	market	NN
en-wikipedia-org-4539	288	12	value	value	NN
en-wikipedia-org-4539	288	13	of	of	IN
en-wikipedia-org-4539	288	14	each	each	DT
en-wikipedia-org-4539	288	15	property	property	NN
en-wikipedia-org-4539	288	16	on	on	IN
en-wikipedia-org-4539	288	17	a	a	DT
en-wikipedia-org-4539	288	18	particular	particular	JJ
en-wikipedia-org-4539	288	19	date,[80	date,[80	CD
en-wikipedia-org-4539	288	20	]	]	-RRB-
en-wikipedia-org-4539	288	21	and	and	CC
en-wikipedia-org-4539	288	22	most	most	JJS
en-wikipedia-org-4539	288	23	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	288	24	require	require	VBP
en-wikipedia-org-4539	288	25	redeterminations	redetermination	NNS
en-wikipedia-org-4539	288	26	of	of	IN
en-wikipedia-org-4539	288	27	value	value	NN
en-wikipedia-org-4539	288	28	periodically	periodically	RB
en-wikipedia-org-4539	288	29	.	.	.
en-wikipedia-org-4539	289	1	The	the	DT
en-wikipedia-org-4539	289	2	tax	tax	NN
en-wikipedia-org-4539	289	3	is	be	VBZ
en-wikipedia-org-4539	289	4	computed	compute	VBN
en-wikipedia-org-4539	289	5	as	as	IN
en-wikipedia-org-4539	289	6	the	the	DT
en-wikipedia-org-4539	289	7	determined	determined	JJ
en-wikipedia-org-4539	289	8	market	market	NN
en-wikipedia-org-4539	289	9	value	value	NN
en-wikipedia-org-4539	289	10	times	time	VBZ
en-wikipedia-org-4539	289	11	an	an	DT
en-wikipedia-org-4539	289	12	assessment	assessment	NN
en-wikipedia-org-4539	289	13	ratio	ratio	NN
en-wikipedia-org-4539	289	14	times	time	VBZ
en-wikipedia-org-4539	289	15	the	the	DT
en-wikipedia-org-4539	289	16	tax	tax	NN
en-wikipedia-org-4539	289	17	rate	rate	NN
en-wikipedia-org-4539	289	18	.	.	.
en-wikipedia-org-4539	290	1	[	[	-LRB-
en-wikipedia-org-4539	290	2	81	81	CD
en-wikipedia-org-4539	290	3	]	]	-RRB-
en-wikipedia-org-4539	290	4	Assessment	Assessment	NNP
en-wikipedia-org-4539	290	5	ratios	ratio	NNS
en-wikipedia-org-4539	290	6	and	and	CC
en-wikipedia-org-4539	290	7	tax	tax	NN
en-wikipedia-org-4539	290	8	rates	rate	NNS
en-wikipedia-org-4539	290	9	vary	vary	VBP
en-wikipedia-org-4539	290	10	widely	widely	RB
en-wikipedia-org-4539	290	11	among	among	IN
en-wikipedia-org-4539	290	12	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	290	13	,	,	,
en-wikipedia-org-4539	290	14	and	and	CC
en-wikipedia-org-4539	290	15	may	may	MD
en-wikipedia-org-4539	290	16	vary	vary	VB
en-wikipedia-org-4539	290	17	by	by	IN
en-wikipedia-org-4539	290	18	type	type	NN
en-wikipedia-org-4539	290	19	of	of	IN
en-wikipedia-org-4539	290	20	property	property	NN
en-wikipedia-org-4539	290	21	within	within	IN
en-wikipedia-org-4539	290	22	a	a	DT
en-wikipedia-org-4539	290	23	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	290	24	.	.	.
en-wikipedia-org-4539	291	1	[	[	-LRB-
en-wikipedia-org-4539	291	2	82	82	CD
en-wikipedia-org-4539	291	3	]	]	-RRB-
en-wikipedia-org-4539	291	4	Where	where	WRB
en-wikipedia-org-4539	291	5	a	a	DT
en-wikipedia-org-4539	291	6	property	property	NN
en-wikipedia-org-4539	291	7	has	have	VBZ
en-wikipedia-org-4539	291	8	recently	recently	RB
en-wikipedia-org-4539	291	9	been	be	VBN
en-wikipedia-org-4539	291	10	sold	sell	VBN
en-wikipedia-org-4539	291	11	between	between	IN
en-wikipedia-org-4539	291	12	unrelated	unrelated	JJ
en-wikipedia-org-4539	291	13	sellers	seller	NNS
en-wikipedia-org-4539	291	14	,	,	,
en-wikipedia-org-4539	291	15	such	such	JJ
en-wikipedia-org-4539	291	16	sale	sale	NN
en-wikipedia-org-4539	291	17	establishes	establish	VBZ
en-wikipedia-org-4539	291	18	fair	fair	JJ
en-wikipedia-org-4539	291	19	market	market	NN
en-wikipedia-org-4539	291	20	value	value	NN
en-wikipedia-org-4539	291	21	.	.	.
en-wikipedia-org-4539	292	1	In	in	IN
en-wikipedia-org-4539	292	2	other	other	JJ
en-wikipedia-org-4539	292	3	(	(	-LRB-
en-wikipedia-org-4539	292	4	i.e.	i.e.	FW
en-wikipedia-org-4539	292	5	,	,	,
en-wikipedia-org-4539	292	6	most	most	JJS
en-wikipedia-org-4539	292	7	)	)	-RRB-
en-wikipedia-org-4539	292	8	cases	case	NNS
en-wikipedia-org-4539	292	9	,	,	,
en-wikipedia-org-4539	292	10	the	the	DT
en-wikipedia-org-4539	292	11	value	value	NN
en-wikipedia-org-4539	292	12	must	must	MD
en-wikipedia-org-4539	292	13	be	be	VB
en-wikipedia-org-4539	292	14	estimated	estimate	VBN
en-wikipedia-org-4539	292	15	.	.	.
en-wikipedia-org-4539	293	1	Common	common	JJ
en-wikipedia-org-4539	293	2	estimation	estimation	NN
en-wikipedia-org-4539	293	3	techniques	technique	NNS
en-wikipedia-org-4539	293	4	include	include	VBP
en-wikipedia-org-4539	293	5	comparable	comparable	JJ
en-wikipedia-org-4539	293	6	sales	sale	NNS
en-wikipedia-org-4539	293	7	,	,	,
en-wikipedia-org-4539	293	8	depreciated	depreciate	VBN
en-wikipedia-org-4539	293	9	cost	cost	NN
en-wikipedia-org-4539	293	10	,	,	,
en-wikipedia-org-4539	293	11	and	and	CC
en-wikipedia-org-4539	293	12	an	an	DT
en-wikipedia-org-4539	293	13	income	income	NN
en-wikipedia-org-4539	293	14	approach	approach	NN
en-wikipedia-org-4539	293	15	.	.	.
en-wikipedia-org-4539	294	1	Property	property	NN
en-wikipedia-org-4539	294	2	owners	owner	NNS
en-wikipedia-org-4539	294	3	may	may	MD
en-wikipedia-org-4539	294	4	also	also	RB
en-wikipedia-org-4539	294	5	declare	declare	VB
en-wikipedia-org-4539	294	6	a	a	DT
en-wikipedia-org-4539	294	7	value	value	NN
en-wikipedia-org-4539	294	8	,	,	,
en-wikipedia-org-4539	294	9	which	which	WDT
en-wikipedia-org-4539	294	10	is	be	VBZ
en-wikipedia-org-4539	294	11	subject	subject	JJ
en-wikipedia-org-4539	294	12	to	to	IN
en-wikipedia-org-4539	294	13	change	change	NN
en-wikipedia-org-4539	294	14	by	by	IN
en-wikipedia-org-4539	294	15	the	the	DT
en-wikipedia-org-4539	294	16	tax	tax	NN
en-wikipedia-org-4539	294	17	assessor	assessor	NN
en-wikipedia-org-4539	294	18	.	.	.
en-wikipedia-org-4539	295	1	Types	type	NNS
en-wikipedia-org-4539	295	2	of	of	IN
en-wikipedia-org-4539	295	3	property	property	NN
en-wikipedia-org-4539	295	4	taxed[edit	taxed[edit	CD
en-wikipedia-org-4539	295	5	]	]	-RRB-
en-wikipedia-org-4539	295	6	Property	property	NN
en-wikipedia-org-4539	295	7	taxes	taxis	NNS
en-wikipedia-org-4539	295	8	are	be	VBP
en-wikipedia-org-4539	295	9	most	most	RBS
en-wikipedia-org-4539	295	10	commonly	commonly	RB
en-wikipedia-org-4539	295	11	applied	apply	VBN
en-wikipedia-org-4539	295	12	to	to	IN
en-wikipedia-org-4539	295	13	real	real	JJ
en-wikipedia-org-4539	295	14	estate	estate	NN
en-wikipedia-org-4539	295	15	and	and	CC
en-wikipedia-org-4539	295	16	business	business	NN
en-wikipedia-org-4539	295	17	property	property	NN
en-wikipedia-org-4539	295	18	.	.	.
en-wikipedia-org-4539	296	1	Real	real	JJ
en-wikipedia-org-4539	296	2	property	property	NN
en-wikipedia-org-4539	296	3	generally	generally	RB
en-wikipedia-org-4539	296	4	includes	include	VBZ
en-wikipedia-org-4539	296	5	all	all	DT
en-wikipedia-org-4539	296	6	interests	interest	NNS
en-wikipedia-org-4539	296	7	considered	consider	VBN
en-wikipedia-org-4539	296	8	under	under	IN
en-wikipedia-org-4539	296	9	that	that	DT
en-wikipedia-org-4539	296	10	state	state	NN
en-wikipedia-org-4539	296	11	's	's	POS
en-wikipedia-org-4539	296	12	law	law	NN
en-wikipedia-org-4539	296	13	to	to	TO
en-wikipedia-org-4539	296	14	be	be	VB
en-wikipedia-org-4539	296	15	ownership	ownership	NN
en-wikipedia-org-4539	296	16	interests	interest	NNS
en-wikipedia-org-4539	296	17	in	in	IN
en-wikipedia-org-4539	296	18	land	land	NN
en-wikipedia-org-4539	296	19	,	,	,
en-wikipedia-org-4539	296	20	buildings	building	NNS
en-wikipedia-org-4539	296	21	,	,	,
en-wikipedia-org-4539	296	22	and	and	CC
en-wikipedia-org-4539	296	23	improvements	improvement	NNS
en-wikipedia-org-4539	296	24	.	.	.
en-wikipedia-org-4539	297	1	Ownership	ownership	NN
en-wikipedia-org-4539	297	2	interests	interest	NNS
en-wikipedia-org-4539	297	3	include	include	VBP
en-wikipedia-org-4539	297	4	ownership	ownership	NN
en-wikipedia-org-4539	297	5	of	of	IN
en-wikipedia-org-4539	297	6	title	title	NN
en-wikipedia-org-4539	297	7	as	as	RB
en-wikipedia-org-4539	297	8	well	well	RB
en-wikipedia-org-4539	297	9	as	as	IN
en-wikipedia-org-4539	297	10	certain	certain	JJ
en-wikipedia-org-4539	297	11	other	other	JJ
en-wikipedia-org-4539	297	12	rights	right	NNS
en-wikipedia-org-4539	297	13	to	to	IN
en-wikipedia-org-4539	297	14	property	property	NN
en-wikipedia-org-4539	297	15	.	.	.
en-wikipedia-org-4539	298	1	Automobile	automobile	NN
en-wikipedia-org-4539	298	2	and	and	CC
en-wikipedia-org-4539	298	3	boat	boat	NN
en-wikipedia-org-4539	298	4	registration	registration	NN
en-wikipedia-org-4539	298	5	fees	fee	NNS
en-wikipedia-org-4539	298	6	are	be	VBP
en-wikipedia-org-4539	298	7	a	a	DT
en-wikipedia-org-4539	298	8	subset	subset	NN
en-wikipedia-org-4539	298	9	of	of	IN
en-wikipedia-org-4539	298	10	this	this	DT
en-wikipedia-org-4539	298	11	tax	tax	NN
en-wikipedia-org-4539	298	12	.	.	.
en-wikipedia-org-4539	299	1	Other	other	JJ
en-wikipedia-org-4539	299	2	nonbusiness	nonbusiness	NN
en-wikipedia-org-4539	299	3	goods	good	NNS
en-wikipedia-org-4539	299	4	are	be	VBP
en-wikipedia-org-4539	299	5	generally	generally	RB
en-wikipedia-org-4539	299	6	not	not	RB
en-wikipedia-org-4539	299	7	subject	subject	JJ
en-wikipedia-org-4539	299	8	to	to	IN
en-wikipedia-org-4539	299	9	property	property	NN
en-wikipedia-org-4539	299	10	tax	tax	NN
en-wikipedia-org-4539	299	11	,	,	,
en-wikipedia-org-4539	299	12	though	though	IN
en-wikipedia-org-4539	299	13	Virginia	Virginia	NNP
en-wikipedia-org-4539	299	14	maintains	maintain	VBZ
en-wikipedia-org-4539	299	15	a	a	DT
en-wikipedia-org-4539	299	16	unique	unique	JJ
en-wikipedia-org-4539	299	17	personal	personal	JJ
en-wikipedia-org-4539	299	18	property	property	NN
en-wikipedia-org-4539	299	19	tax	tax	NN
en-wikipedia-org-4539	299	20	on	on	IN
en-wikipedia-org-4539	299	21	all	all	DT
en-wikipedia-org-4539	299	22	motor	motor	NN
en-wikipedia-org-4539	299	23	vehicles	vehicle	NNS
en-wikipedia-org-4539	299	24	,	,	,
en-wikipedia-org-4539	299	25	including	include	VBG
en-wikipedia-org-4539	299	26	non	non	JJ
en-wikipedia-org-4539	299	27	-	-	JJ
en-wikipedia-org-4539	299	28	business	business	JJ
en-wikipedia-org-4539	299	29	vehicles	vehicle	NNS
en-wikipedia-org-4539	299	30	.	.	.
en-wikipedia-org-4539	300	1	[	[	-LRB-
en-wikipedia-org-4539	300	2	83	83	CD
en-wikipedia-org-4539	300	3	]	]	-RRB-
en-wikipedia-org-4539	300	4	Assessment	assessment	NN
en-wikipedia-org-4539	300	5	and	and	CC
en-wikipedia-org-4539	300	6	collection[edit	collection[edit	LS
en-wikipedia-org-4539	300	7	]	]	-RRB-
en-wikipedia-org-4539	300	8	The	the	DT
en-wikipedia-org-4539	300	9	assessment	assessment	NN
en-wikipedia-org-4539	300	10	process	process	NN
en-wikipedia-org-4539	300	11	varies	vary	VBZ
en-wikipedia-org-4539	300	12	by	by	IN
en-wikipedia-org-4539	300	13	state	state	NN
en-wikipedia-org-4539	300	14	,	,	,
en-wikipedia-org-4539	300	15	and	and	CC
en-wikipedia-org-4539	300	16	sometimes	sometimes	RB
en-wikipedia-org-4539	300	17	within	within	IN
en-wikipedia-org-4539	300	18	a	a	DT
en-wikipedia-org-4539	300	19	state	state	NN
en-wikipedia-org-4539	300	20	.	.	.
en-wikipedia-org-4539	301	1	Each	each	DT
en-wikipedia-org-4539	301	2	taxing	tax	VBG
en-wikipedia-org-4539	301	3	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	301	4	determines	determine	VBZ
en-wikipedia-org-4539	301	5	values	value	NNS
en-wikipedia-org-4539	301	6	of	of	IN
en-wikipedia-org-4539	301	7	property	property	NN
en-wikipedia-org-4539	301	8	within	within	IN
en-wikipedia-org-4539	301	9	the	the	DT
en-wikipedia-org-4539	301	10	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	301	11	and	and	CC
en-wikipedia-org-4539	301	12	then	then	RB
en-wikipedia-org-4539	301	13	determines	determine	VBZ
en-wikipedia-org-4539	301	14	the	the	DT
en-wikipedia-org-4539	301	15	amount	amount	NN
en-wikipedia-org-4539	301	16	of	of	IN
en-wikipedia-org-4539	301	17	tax	tax	NN
en-wikipedia-org-4539	301	18	to	to	TO
en-wikipedia-org-4539	301	19	assess	assess	VB
en-wikipedia-org-4539	301	20	based	base	VBN
en-wikipedia-org-4539	301	21	on	on	IN
en-wikipedia-org-4539	301	22	the	the	DT
en-wikipedia-org-4539	301	23	value	value	NN
en-wikipedia-org-4539	301	24	of	of	IN
en-wikipedia-org-4539	301	25	the	the	DT
en-wikipedia-org-4539	301	26	property	property	NN
en-wikipedia-org-4539	301	27	.	.	.
en-wikipedia-org-4539	302	1	Tax	tax	NN
en-wikipedia-org-4539	302	2	assessors	assessor	NNS
en-wikipedia-org-4539	302	3	for	for	IN
en-wikipedia-org-4539	302	4	taxing	tax	VBG
en-wikipedia-org-4539	302	5	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	302	6	are	be	VBP
en-wikipedia-org-4539	302	7	generally	generally	RB
en-wikipedia-org-4539	302	8	responsible	responsible	JJ
en-wikipedia-org-4539	302	9	for	for	IN
en-wikipedia-org-4539	302	10	determining	determine	VBG
en-wikipedia-org-4539	302	11	property	property	NN
en-wikipedia-org-4539	302	12	values	value	NNS
en-wikipedia-org-4539	302	13	.	.	.
en-wikipedia-org-4539	303	1	The	the	DT
en-wikipedia-org-4539	303	2	determination	determination	NN
en-wikipedia-org-4539	303	3	of	of	IN
en-wikipedia-org-4539	303	4	values	value	NNS
en-wikipedia-org-4539	303	5	and	and	CC
en-wikipedia-org-4539	303	6	calculation	calculation	NN
en-wikipedia-org-4539	303	7	of	of	IN
en-wikipedia-org-4539	303	8	tax	tax	NN
en-wikipedia-org-4539	303	9	is	be	VBZ
en-wikipedia-org-4539	303	10	generally	generally	RB
en-wikipedia-org-4539	303	11	performed	perform	VBN
en-wikipedia-org-4539	303	12	by	by	IN
en-wikipedia-org-4539	303	13	an	an	DT
en-wikipedia-org-4539	303	14	official	official	NN
en-wikipedia-org-4539	303	15	referred	refer	VBN
en-wikipedia-org-4539	303	16	to	to	IN
en-wikipedia-org-4539	303	17	as	as	IN
en-wikipedia-org-4539	303	18	a	a	DT
en-wikipedia-org-4539	303	19	tax	tax	NN
en-wikipedia-org-4539	303	20	assessor	assessor	NN
en-wikipedia-org-4539	303	21	.	.	.
en-wikipedia-org-4539	304	1	Property	property	NN
en-wikipedia-org-4539	304	2	owners	owner	NNS
en-wikipedia-org-4539	304	3	have	have	VBP
en-wikipedia-org-4539	304	4	rights	right	NNS
en-wikipedia-org-4539	304	5	in	in	IN
en-wikipedia-org-4539	304	6	each	each	DT
en-wikipedia-org-4539	304	7	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	304	8	to	to	TO
en-wikipedia-org-4539	304	9	declare	declare	VB
en-wikipedia-org-4539	304	10	or	or	CC
en-wikipedia-org-4539	304	11	contest	contest	VB
en-wikipedia-org-4539	304	12	the	the	DT
en-wikipedia-org-4539	304	13	value	value	NN
en-wikipedia-org-4539	304	14	so	so	RB
en-wikipedia-org-4539	304	15	determined	determined	JJ
en-wikipedia-org-4539	304	16	.	.	.
en-wikipedia-org-4539	305	1	Property	property	NN
en-wikipedia-org-4539	305	2	values	value	NNS
en-wikipedia-org-4539	305	3	generally	generally	RB
en-wikipedia-org-4539	305	4	must	must	MD
en-wikipedia-org-4539	305	5	be	be	VB
en-wikipedia-org-4539	305	6	coordinated	coordinate	VBN
en-wikipedia-org-4539	305	7	among	among	IN
en-wikipedia-org-4539	305	8	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	305	9	,	,	,
en-wikipedia-org-4539	305	10	and	and	CC
en-wikipedia-org-4539	305	11	such	such	JJ
en-wikipedia-org-4539	305	12	coordination	coordination	NN
en-wikipedia-org-4539	305	13	is	be	VBZ
en-wikipedia-org-4539	305	14	often	often	RB
en-wikipedia-org-4539	305	15	performed	perform	VBN
en-wikipedia-org-4539	305	16	by	by	IN
en-wikipedia-org-4539	305	17	equalization	equalization	NN
en-wikipedia-org-4539	305	18	.	.	.
en-wikipedia-org-4539	306	1	Once	once	IN
en-wikipedia-org-4539	306	2	value	value	NN
en-wikipedia-org-4539	306	3	is	be	VBZ
en-wikipedia-org-4539	306	4	determined	determine	VBN
en-wikipedia-org-4539	306	5	,	,	,
en-wikipedia-org-4539	306	6	the	the	DT
en-wikipedia-org-4539	306	7	assessor	assessor	NN
en-wikipedia-org-4539	306	8	typically	typically	RB
en-wikipedia-org-4539	306	9	notifies	notify	VBZ
en-wikipedia-org-4539	306	10	the	the	DT
en-wikipedia-org-4539	306	11	last	last	JJ
en-wikipedia-org-4539	306	12	known	know	VBN
en-wikipedia-org-4539	306	13	property	property	NN
en-wikipedia-org-4539	306	14	owner	owner	NN
en-wikipedia-org-4539	306	15	of	of	IN
en-wikipedia-org-4539	306	16	the	the	DT
en-wikipedia-org-4539	306	17	value	value	NN
en-wikipedia-org-4539	306	18	determination	determination	NN
en-wikipedia-org-4539	306	19	.	.	.
en-wikipedia-org-4539	307	1	After	after	IN
en-wikipedia-org-4539	307	2	values	value	NNS
en-wikipedia-org-4539	307	3	are	be	VBP
en-wikipedia-org-4539	307	4	settled	settle	VBN
en-wikipedia-org-4539	307	5	,	,	,
en-wikipedia-org-4539	307	6	property	property	NN
en-wikipedia-org-4539	307	7	tax	tax	NN
en-wikipedia-org-4539	307	8	bills	bill	NNS
en-wikipedia-org-4539	307	9	or	or	CC
en-wikipedia-org-4539	307	10	notices	notice	NNS
en-wikipedia-org-4539	307	11	are	be	VBP
en-wikipedia-org-4539	307	12	sent	send	VBN
en-wikipedia-org-4539	307	13	to	to	IN
en-wikipedia-org-4539	307	14	property	property	NN
en-wikipedia-org-4539	307	15	owners	owner	NNS
en-wikipedia-org-4539	307	16	.	.	.
en-wikipedia-org-4539	308	1	[	[	-LRB-
en-wikipedia-org-4539	308	2	84	84	CD
en-wikipedia-org-4539	308	3	]	]	-RRB-
en-wikipedia-org-4539	308	4	Payment	payment	NN
en-wikipedia-org-4539	308	5	times	time	NNS
en-wikipedia-org-4539	308	6	and	and	CC
en-wikipedia-org-4539	308	7	terms	term	NNS
en-wikipedia-org-4539	308	8	vary	vary	VBP
en-wikipedia-org-4539	308	9	widely	widely	RB
en-wikipedia-org-4539	308	10	.	.	.
en-wikipedia-org-4539	309	1	If	if	IN
en-wikipedia-org-4539	309	2	a	a	DT
en-wikipedia-org-4539	309	3	property	property	NN
en-wikipedia-org-4539	309	4	owner	owner	NN
en-wikipedia-org-4539	309	5	fails	fail	VBZ
en-wikipedia-org-4539	309	6	to	to	TO
en-wikipedia-org-4539	309	7	pay	pay	VB
en-wikipedia-org-4539	309	8	the	the	DT
en-wikipedia-org-4539	309	9	tax	tax	NN
en-wikipedia-org-4539	309	10	,	,	,
en-wikipedia-org-4539	309	11	the	the	DT
en-wikipedia-org-4539	309	12	taxing	tax	VBG
en-wikipedia-org-4539	309	13	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	309	14	has	have	VBZ
en-wikipedia-org-4539	309	15	various	various	JJ
en-wikipedia-org-4539	309	16	remedies	remedy	NNS
en-wikipedia-org-4539	309	17	for	for	IN
en-wikipedia-org-4539	309	18	collection	collection	NN
en-wikipedia-org-4539	309	19	,	,	,
en-wikipedia-org-4539	309	20	in	in	IN
en-wikipedia-org-4539	309	21	many	many	JJ
en-wikipedia-org-4539	309	22	cases	case	NNS
en-wikipedia-org-4539	309	23	including	include	VBG
en-wikipedia-org-4539	309	24	seizure	seizure	NN
en-wikipedia-org-4539	309	25	and	and	CC
en-wikipedia-org-4539	309	26	sale	sale	NN
en-wikipedia-org-4539	309	27	of	of	IN
en-wikipedia-org-4539	309	28	the	the	DT
en-wikipedia-org-4539	309	29	property	property	NN
en-wikipedia-org-4539	309	30	.	.	.
en-wikipedia-org-4539	310	1	Property	property	NN
en-wikipedia-org-4539	310	2	taxes	taxis	NNS
en-wikipedia-org-4539	310	3	constitute	constitute	VBP
en-wikipedia-org-4539	310	4	a	a	DT
en-wikipedia-org-4539	310	5	lien	lien	NN
en-wikipedia-org-4539	310	6	on	on	IN
en-wikipedia-org-4539	310	7	the	the	DT
en-wikipedia-org-4539	310	8	property	property	NN
en-wikipedia-org-4539	310	9	to	to	TO
en-wikipedia-org-4539	310	10	which	which	WDT
en-wikipedia-org-4539	310	11	transfers	transfer	NNS
en-wikipedia-org-4539	310	12	are	be	VBP
en-wikipedia-org-4539	310	13	also	also	RB
en-wikipedia-org-4539	310	14	subject	subject	JJ
en-wikipedia-org-4539	310	15	.	.	.
en-wikipedia-org-4539	311	1	Mortgage	mortgage	NN
en-wikipedia-org-4539	311	2	companies	company	NNS
en-wikipedia-org-4539	311	3	often	often	RB
en-wikipedia-org-4539	311	4	collect	collect	VBP
en-wikipedia-org-4539	311	5	taxes	taxis	NNS
en-wikipedia-org-4539	311	6	from	from	IN
en-wikipedia-org-4539	311	7	property	property	NN
en-wikipedia-org-4539	311	8	owners	owner	NNS
en-wikipedia-org-4539	311	9	and	and	CC
en-wikipedia-org-4539	311	10	remit	remit	VB
en-wikipedia-org-4539	311	11	them	-PRON-	PRP
en-wikipedia-org-4539	311	12	on	on	IN
en-wikipedia-org-4539	311	13	behalf	behalf	NN
en-wikipedia-org-4539	311	14	of	of	IN
en-wikipedia-org-4539	311	15	the	the	DT
en-wikipedia-org-4539	311	16	owner	owner	NN
en-wikipedia-org-4539	311	17	.	.	.
en-wikipedia-org-4539	312	1	Customs	Customs	NNP
en-wikipedia-org-4539	312	2	duties[edit	duties[edit	LS
en-wikipedia-org-4539	312	3	]	]	-RRB-
en-wikipedia-org-4539	312	4	The	the	DT
en-wikipedia-org-4539	312	5	United	United	NNP
en-wikipedia-org-4539	312	6	States	States	NNP
en-wikipedia-org-4539	312	7	imposes	impose	VBZ
en-wikipedia-org-4539	312	8	tariffs	tariff	NNS
en-wikipedia-org-4539	312	9	or	or	CC
en-wikipedia-org-4539	312	10	customs	custom	NNS
en-wikipedia-org-4539	312	11	duties	duty	NNS
en-wikipedia-org-4539	312	12	on	on	IN
en-wikipedia-org-4539	312	13	imports	import	NNS
en-wikipedia-org-4539	312	14	of	of	IN
en-wikipedia-org-4539	312	15	goods	good	NNS
en-wikipedia-org-4539	312	16	.	.	.
en-wikipedia-org-4539	313	1	The	the	DT
en-wikipedia-org-4539	313	2	duty	duty	NN
en-wikipedia-org-4539	313	3	is	be	VBZ
en-wikipedia-org-4539	313	4	levied	levy	VBN
en-wikipedia-org-4539	313	5	at	at	IN
en-wikipedia-org-4539	313	6	the	the	DT
en-wikipedia-org-4539	313	7	time	time	NN
en-wikipedia-org-4539	313	8	of	of	IN
en-wikipedia-org-4539	313	9	import	import	NN
en-wikipedia-org-4539	313	10	and	and	CC
en-wikipedia-org-4539	313	11	is	be	VBZ
en-wikipedia-org-4539	313	12	paid	pay	VBN
en-wikipedia-org-4539	313	13	by	by	IN
en-wikipedia-org-4539	313	14	the	the	DT
en-wikipedia-org-4539	313	15	importer	importer	NN
en-wikipedia-org-4539	313	16	of	of	IN
en-wikipedia-org-4539	313	17	record	record	NN
en-wikipedia-org-4539	313	18	.	.	.
en-wikipedia-org-4539	314	1	Customs	Customs	NNP
en-wikipedia-org-4539	314	2	duties	duty	NNS
en-wikipedia-org-4539	314	3	vary	vary	VBP
en-wikipedia-org-4539	314	4	by	by	IN
en-wikipedia-org-4539	314	5	country	country	NN
en-wikipedia-org-4539	314	6	of	of	IN
en-wikipedia-org-4539	314	7	origin	origin	NN
en-wikipedia-org-4539	314	8	and	and	CC
en-wikipedia-org-4539	314	9	product	product	NN
en-wikipedia-org-4539	314	10	.	.	.
en-wikipedia-org-4539	315	1	Goods	good	NNS
en-wikipedia-org-4539	315	2	from	from	IN
en-wikipedia-org-4539	315	3	many	many	JJ
en-wikipedia-org-4539	315	4	countries	country	NNS
en-wikipedia-org-4539	315	5	are	be	VBP
en-wikipedia-org-4539	315	6	exempt	exempt	JJ
en-wikipedia-org-4539	315	7	from	from	IN
en-wikipedia-org-4539	315	8	duty	duty	NN
en-wikipedia-org-4539	315	9	under	under	IN
en-wikipedia-org-4539	315	10	various	various	JJ
en-wikipedia-org-4539	315	11	trade	trade	NN
en-wikipedia-org-4539	315	12	agreements	agreement	NNS
en-wikipedia-org-4539	315	13	.	.	.
en-wikipedia-org-4539	316	1	Certain	certain	JJ
en-wikipedia-org-4539	316	2	types	type	NNS
en-wikipedia-org-4539	316	3	of	of	IN
en-wikipedia-org-4539	316	4	goods	good	NNS
en-wikipedia-org-4539	316	5	are	be	VBP
en-wikipedia-org-4539	316	6	exempt	exempt	JJ
en-wikipedia-org-4539	316	7	from	from	IN
en-wikipedia-org-4539	316	8	duty	duty	NN
en-wikipedia-org-4539	316	9	regardless	regardless	RB
en-wikipedia-org-4539	316	10	of	of	IN
en-wikipedia-org-4539	316	11	source	source	NN
en-wikipedia-org-4539	316	12	.	.	.
en-wikipedia-org-4539	317	1	Customs	Customs	NNP
en-wikipedia-org-4539	317	2	rules	rule	NNS
en-wikipedia-org-4539	317	3	differ	differ	VBP
en-wikipedia-org-4539	317	4	from	from	IN
en-wikipedia-org-4539	317	5	other	other	JJ
en-wikipedia-org-4539	317	6	import	import	NN
en-wikipedia-org-4539	317	7	restrictions	restriction	NNS
en-wikipedia-org-4539	317	8	.	.	.
en-wikipedia-org-4539	318	1	Failure	failure	NN
en-wikipedia-org-4539	318	2	to	to	TO
en-wikipedia-org-4539	318	3	properly	properly	RB
en-wikipedia-org-4539	318	4	comply	comply	VB
en-wikipedia-org-4539	318	5	with	with	IN
en-wikipedia-org-4539	318	6	customs	custom	NNS
en-wikipedia-org-4539	318	7	rules	rule	NNS
en-wikipedia-org-4539	318	8	can	can	MD
en-wikipedia-org-4539	318	9	result	result	VB
en-wikipedia-org-4539	318	10	in	in	IN
en-wikipedia-org-4539	318	11	seizure	seizure	NN
en-wikipedia-org-4539	318	12	of	of	IN
en-wikipedia-org-4539	318	13	goods	good	NNS
en-wikipedia-org-4539	318	14	and	and	CC
en-wikipedia-org-4539	318	15	criminal	criminal	JJ
en-wikipedia-org-4539	318	16	penalties	penalty	NNS
en-wikipedia-org-4539	318	17	against	against	IN
en-wikipedia-org-4539	318	18	involved	involved	JJ
en-wikipedia-org-4539	318	19	parties	party	NNS
en-wikipedia-org-4539	318	20	.	.	.
en-wikipedia-org-4539	319	1	United	United	NNP
en-wikipedia-org-4539	319	2	States	States	NNP
en-wikipedia-org-4539	319	3	Customs	Customs	NNP
en-wikipedia-org-4539	319	4	and	and	CC
en-wikipedia-org-4539	319	5	Border	Border	NNP
en-wikipedia-org-4539	319	6	Protection	Protection	NNP
en-wikipedia-org-4539	319	7	(	(	-LRB-
en-wikipedia-org-4539	319	8	"	"	``
en-wikipedia-org-4539	319	9	CBP	CBP	NNP
en-wikipedia-org-4539	319	10	"	"	''
en-wikipedia-org-4539	319	11	)	)	-RRB-
en-wikipedia-org-4539	319	12	enforces	enforce	VBZ
en-wikipedia-org-4539	319	13	customs	custom	NNS
en-wikipedia-org-4539	319	14	rules	rule	NNS
en-wikipedia-org-4539	319	15	.	.	.
en-wikipedia-org-4539	320	1	Import	Import	NNP
en-wikipedia-org-4539	320	2	of	of	IN
en-wikipedia-org-4539	320	3	goods[edit	goods[edit	NNP
en-wikipedia-org-4539	320	4	]	]	-RRB-
en-wikipedia-org-4539	320	5	Total	total	JJ
en-wikipedia-org-4539	320	6	tax	tax	NN
en-wikipedia-org-4539	320	7	revenue	revenue	NN
en-wikipedia-org-4539	320	8	as	as	IN
en-wikipedia-org-4539	320	9	share	share	NN
en-wikipedia-org-4539	320	10	of	of	IN
en-wikipedia-org-4539	320	11	GDP	GDP	NNP
en-wikipedia-org-4539	320	12	for	for	IN
en-wikipedia-org-4539	320	13	OECD	OECD	NNP
en-wikipedia-org-4539	320	14	countries	country	NNS
en-wikipedia-org-4539	320	15	in	in	IN
en-wikipedia-org-4539	320	16	2009	2009	CD
en-wikipedia-org-4539	320	17	.	.	.
en-wikipedia-org-4539	321	1	The	the	DT
en-wikipedia-org-4539	321	2	tax	tax	NN
en-wikipedia-org-4539	321	3	burden	burden	NN
en-wikipedia-org-4539	321	4	in	in	IN
en-wikipedia-org-4539	321	5	the	the	DT
en-wikipedia-org-4539	321	6	U.S.	U.S.	NNP
en-wikipedia-org-4539	321	7	(	(	-LRB-
en-wikipedia-org-4539	321	8	black	black	NNP
en-wikipedia-org-4539	321	9	)	)	-RRB-
en-wikipedia-org-4539	321	10	is	be	VBZ
en-wikipedia-org-4539	321	11	relatively	relatively	RB
en-wikipedia-org-4539	321	12	small	small	JJ
en-wikipedia-org-4539	321	13	in	in	IN
en-wikipedia-org-4539	321	14	comparison	comparison	NN
en-wikipedia-org-4539	321	15	to	to	IN
en-wikipedia-org-4539	321	16	other	other	JJ
en-wikipedia-org-4539	321	17	industrialised	industrialise	VBN
en-wikipedia-org-4539	321	18	countries	country	NNS
en-wikipedia-org-4539	321	19	.	.	.
en-wikipedia-org-4539	322	1	[	[	-LRB-
en-wikipedia-org-4539	322	2	85	85	CD
en-wikipedia-org-4539	322	3	]	]	-RRB-
en-wikipedia-org-4539	322	4	Goods	good	NNS
en-wikipedia-org-4539	322	5	may	may	MD
en-wikipedia-org-4539	322	6	be	be	VB
en-wikipedia-org-4539	322	7	imported	import	VBN
en-wikipedia-org-4539	322	8	to	to	IN
en-wikipedia-org-4539	322	9	the	the	DT
en-wikipedia-org-4539	322	10	United	United	NNP
en-wikipedia-org-4539	322	11	States	States	NNP
en-wikipedia-org-4539	322	12	subject	subject	JJ
en-wikipedia-org-4539	322	13	to	to	IN
en-wikipedia-org-4539	322	14	import	import	NN
en-wikipedia-org-4539	322	15	restrictions	restriction	NNS
en-wikipedia-org-4539	322	16	.	.	.
en-wikipedia-org-4539	323	1	Importers	importer	NNS
en-wikipedia-org-4539	323	2	of	of	IN
en-wikipedia-org-4539	323	3	goods	good	NNS
en-wikipedia-org-4539	323	4	may	may	MD
en-wikipedia-org-4539	323	5	be	be	VB
en-wikipedia-org-4539	323	6	subject	subject	JJ
en-wikipedia-org-4539	323	7	to	to	IN
en-wikipedia-org-4539	323	8	tax	tax	NN
en-wikipedia-org-4539	323	9	(	(	-LRB-
en-wikipedia-org-4539	323	10	"	"	``
en-wikipedia-org-4539	323	11	customs	custom	NNS
en-wikipedia-org-4539	323	12	duty	duty	NN
en-wikipedia-org-4539	323	13	"	"	''
en-wikipedia-org-4539	323	14	or	or	CC
en-wikipedia-org-4539	323	15	"	"	``
en-wikipedia-org-4539	323	16	tariff	tariff	NN
en-wikipedia-org-4539	323	17	"	"	''
en-wikipedia-org-4539	323	18	)	)	-RRB-
en-wikipedia-org-4539	323	19	on	on	IN
en-wikipedia-org-4539	323	20	the	the	DT
en-wikipedia-org-4539	323	21	imported	import	VBN
en-wikipedia-org-4539	323	22	value	value	NN
en-wikipedia-org-4539	323	23	of	of	IN
en-wikipedia-org-4539	323	24	the	the	DT
en-wikipedia-org-4539	323	25	goods	good	NNS
en-wikipedia-org-4539	323	26	.	.	.
en-wikipedia-org-4539	324	1	"	"	``
en-wikipedia-org-4539	324	2	Imported	import	VBN
en-wikipedia-org-4539	324	3	goods	good	NNS
en-wikipedia-org-4539	324	4	are	be	VBP
en-wikipedia-org-4539	324	5	not	not	RB
en-wikipedia-org-4539	324	6	legally	legally	RB
en-wikipedia-org-4539	324	7	entered	enter	VBN
en-wikipedia-org-4539	324	8	until	until	IN
en-wikipedia-org-4539	324	9	after	after	IN
en-wikipedia-org-4539	324	10	the	the	DT
en-wikipedia-org-4539	324	11	shipment	shipment	NN
en-wikipedia-org-4539	324	12	has	have	VBZ
en-wikipedia-org-4539	324	13	arrived	arrive	VBN
en-wikipedia-org-4539	324	14	within	within	IN
en-wikipedia-org-4539	324	15	the	the	DT
en-wikipedia-org-4539	324	16	port	port	NN
en-wikipedia-org-4539	324	17	of	of	IN
en-wikipedia-org-4539	324	18	entry	entry	NN
en-wikipedia-org-4539	324	19	,	,	,
en-wikipedia-org-4539	324	20	delivery	delivery	NN
en-wikipedia-org-4539	324	21	of	of	IN
en-wikipedia-org-4539	324	22	the	the	DT
en-wikipedia-org-4539	324	23	merchandise	merchandise	NN
en-wikipedia-org-4539	324	24	has	have	VBZ
en-wikipedia-org-4539	324	25	been	be	VBN
en-wikipedia-org-4539	324	26	authorized	authorize	VBN
en-wikipedia-org-4539	324	27	by	by	IN
en-wikipedia-org-4539	324	28	CBP	CBP	NNP
en-wikipedia-org-4539	324	29	,	,	,
en-wikipedia-org-4539	324	30	and	and	CC
en-wikipedia-org-4539	324	31	estimated	estimate	VBN
en-wikipedia-org-4539	324	32	duties	duty	NNS
en-wikipedia-org-4539	324	33	have	have	VBP
en-wikipedia-org-4539	324	34	been	be	VBN
en-wikipedia-org-4539	324	35	paid	pay	VBN
en-wikipedia-org-4539	324	36	.	.	.
en-wikipedia-org-4539	325	1	"	"	``
en-wikipedia-org-4539	325	2	[	[	-LRB-
en-wikipedia-org-4539	325	3	86	86	CD
en-wikipedia-org-4539	325	4	]	]	-RRB-
en-wikipedia-org-4539	325	5	Importation	Importation	NNP
en-wikipedia-org-4539	325	6	and	and	CC
en-wikipedia-org-4539	325	7	declaration	declaration	NN
en-wikipedia-org-4539	325	8	and	and	CC
en-wikipedia-org-4539	325	9	payment	payment	NN
en-wikipedia-org-4539	325	10	of	of	IN
en-wikipedia-org-4539	325	11	customs	customs	NNP
en-wikipedia-org-4539	325	12	duties	duty	NNS
en-wikipedia-org-4539	325	13	is	be	VBZ
en-wikipedia-org-4539	325	14	done	do	VBN
en-wikipedia-org-4539	325	15	by	by	IN
en-wikipedia-org-4539	325	16	the	the	DT
en-wikipedia-org-4539	325	17	importer	importer	NN
en-wikipedia-org-4539	325	18	of	of	IN
en-wikipedia-org-4539	325	19	record	record	NN
en-wikipedia-org-4539	325	20	,	,	,
en-wikipedia-org-4539	325	21	which	which	WDT
en-wikipedia-org-4539	325	22	may	may	MD
en-wikipedia-org-4539	325	23	be	be	VB
en-wikipedia-org-4539	325	24	the	the	DT
en-wikipedia-org-4539	325	25	owner	owner	NN
en-wikipedia-org-4539	325	26	of	of	IN
en-wikipedia-org-4539	325	27	the	the	DT
en-wikipedia-org-4539	325	28	goods	good	NNS
en-wikipedia-org-4539	325	29	,	,	,
en-wikipedia-org-4539	325	30	the	the	DT
en-wikipedia-org-4539	325	31	purchaser	purchaser	NN
en-wikipedia-org-4539	325	32	,	,	,
en-wikipedia-org-4539	325	33	or	or	CC
en-wikipedia-org-4539	325	34	a	a	DT
en-wikipedia-org-4539	325	35	licensed	license	VBN
en-wikipedia-org-4539	325	36	customs	custom	NNS
en-wikipedia-org-4539	325	37	broker	broker	NN
en-wikipedia-org-4539	325	38	.	.	.
en-wikipedia-org-4539	326	1	Goods	good	NNS
en-wikipedia-org-4539	326	2	may	may	MD
en-wikipedia-org-4539	326	3	be	be	VB
en-wikipedia-org-4539	326	4	stored	store	VBN
en-wikipedia-org-4539	326	5	in	in	IN
en-wikipedia-org-4539	326	6	a	a	DT
en-wikipedia-org-4539	326	7	bonded	bond	VBN
en-wikipedia-org-4539	326	8	warehouse	warehouse	NN
en-wikipedia-org-4539	326	9	or	or	CC
en-wikipedia-org-4539	326	10	a	a	DT
en-wikipedia-org-4539	326	11	Foreign	Foreign	NNP
en-wikipedia-org-4539	326	12	-	-	HYPH
en-wikipedia-org-4539	326	13	Trade	Trade	NNP
en-wikipedia-org-4539	326	14	Zone	Zone	NNP
en-wikipedia-org-4539	326	15	in	in	IN
en-wikipedia-org-4539	326	16	the	the	DT
en-wikipedia-org-4539	326	17	United	United	NNP
en-wikipedia-org-4539	326	18	States	States	NNP
en-wikipedia-org-4539	326	19	for	for	IN
en-wikipedia-org-4539	326	20	up	up	IN
en-wikipedia-org-4539	326	21	to	to	TO
en-wikipedia-org-4539	326	22	five	five	CD
en-wikipedia-org-4539	326	23	years	year	NNS
en-wikipedia-org-4539	326	24	without	without	IN
en-wikipedia-org-4539	326	25	payment	payment	NN
en-wikipedia-org-4539	326	26	of	of	IN
en-wikipedia-org-4539	326	27	duties	duty	NNS
en-wikipedia-org-4539	326	28	.	.	.
en-wikipedia-org-4539	327	1	Goods	good	NNS
en-wikipedia-org-4539	327	2	must	must	MD
en-wikipedia-org-4539	327	3	be	be	VB
en-wikipedia-org-4539	327	4	declared	declare	VBN
en-wikipedia-org-4539	327	5	for	for	IN
en-wikipedia-org-4539	327	6	entry	entry	NN
en-wikipedia-org-4539	327	7	into	into	IN
en-wikipedia-org-4539	327	8	the	the	DT
en-wikipedia-org-4539	327	9	U.S.	U.S.	NNP
en-wikipedia-org-4539	327	10	within	within	IN
en-wikipedia-org-4539	327	11	15	15	CD
en-wikipedia-org-4539	327	12	days	day	NNS
en-wikipedia-org-4539	327	13	of	of	IN
en-wikipedia-org-4539	327	14	arrival	arrival	NN
en-wikipedia-org-4539	327	15	or	or	CC
en-wikipedia-org-4539	327	16	prior	prior	RB
en-wikipedia-org-4539	327	17	to	to	IN
en-wikipedia-org-4539	327	18	leaving	leave	VBG
en-wikipedia-org-4539	327	19	a	a	DT
en-wikipedia-org-4539	327	20	bonded	bond	VBN
en-wikipedia-org-4539	327	21	warehouse	warehouse	NN
en-wikipedia-org-4539	327	22	or	or	CC
en-wikipedia-org-4539	327	23	foreign	foreign	JJ
en-wikipedia-org-4539	327	24	trade	trade	NN
en-wikipedia-org-4539	327	25	zone	zone	NN
en-wikipedia-org-4539	327	26	.	.	.
en-wikipedia-org-4539	328	1	Many	many	JJ
en-wikipedia-org-4539	328	2	importers	importer	NNS
en-wikipedia-org-4539	328	3	participate	participate	VBP
en-wikipedia-org-4539	328	4	in	in	IN
en-wikipedia-org-4539	328	5	a	a	DT
en-wikipedia-org-4539	328	6	voluntary	voluntary	JJ
en-wikipedia-org-4539	328	7	self	self	NN
en-wikipedia-org-4539	328	8	-	-	HYPH
en-wikipedia-org-4539	328	9	assessment	assessment	NN
en-wikipedia-org-4539	328	10	program	program	NN
en-wikipedia-org-4539	328	11	with	with	IN
en-wikipedia-org-4539	328	12	CBP	CBP	NNP
en-wikipedia-org-4539	328	13	.	.	.
en-wikipedia-org-4539	329	1	Special	special	JJ
en-wikipedia-org-4539	329	2	rules	rule	NNS
en-wikipedia-org-4539	329	3	apply	apply	VBP
en-wikipedia-org-4539	329	4	to	to	IN
en-wikipedia-org-4539	329	5	goods	good	NNS
en-wikipedia-org-4539	329	6	imported	import	VBN
en-wikipedia-org-4539	329	7	by	by	IN
en-wikipedia-org-4539	329	8	mail	mail	NN
en-wikipedia-org-4539	329	9	.	.	.
en-wikipedia-org-4539	330	1	All	all	DT
en-wikipedia-org-4539	330	2	goods	good	NNS
en-wikipedia-org-4539	330	3	imported	import	VBN
en-wikipedia-org-4539	330	4	into	into	IN
en-wikipedia-org-4539	330	5	the	the	DT
en-wikipedia-org-4539	330	6	United	United	NNP
en-wikipedia-org-4539	330	7	States	States	NNP
en-wikipedia-org-4539	330	8	are	be	VBP
en-wikipedia-org-4539	330	9	subject	subject	JJ
en-wikipedia-org-4539	330	10	to	to	IN
en-wikipedia-org-4539	330	11	inspection	inspection	NN
en-wikipedia-org-4539	330	12	by	by	IN
en-wikipedia-org-4539	330	13	CBP	CBP	NNP
en-wikipedia-org-4539	330	14	.	.	.
en-wikipedia-org-4539	331	1	Some	some	DT
en-wikipedia-org-4539	331	2	goods	good	NNS
en-wikipedia-org-4539	331	3	may	may	MD
en-wikipedia-org-4539	331	4	be	be	VB
en-wikipedia-org-4539	331	5	temporarily	temporarily	RB
en-wikipedia-org-4539	331	6	imported	import	VBN
en-wikipedia-org-4539	331	7	to	to	IN
en-wikipedia-org-4539	331	8	the	the	DT
en-wikipedia-org-4539	331	9	United	United	NNP
en-wikipedia-org-4539	331	10	States	States	NNP
en-wikipedia-org-4539	331	11	under	under	IN
en-wikipedia-org-4539	331	12	a	a	DT
en-wikipedia-org-4539	331	13	system	system	NN
en-wikipedia-org-4539	331	14	similar	similar	JJ
en-wikipedia-org-4539	331	15	to	to	IN
en-wikipedia-org-4539	331	16	the	the	DT
en-wikipedia-org-4539	331	17	ATA	ATA	NNP
en-wikipedia-org-4539	331	18	Carnet	Carnet	NNP
en-wikipedia-org-4539	331	19	system	system	NN
en-wikipedia-org-4539	331	20	.	.	.
en-wikipedia-org-4539	332	1	Examples	example	NNS
en-wikipedia-org-4539	332	2	include	include	VBP
en-wikipedia-org-4539	332	3	laptop	laptop	NN
en-wikipedia-org-4539	332	4	computers	computer	NNS
en-wikipedia-org-4539	332	5	used	use	VBN
en-wikipedia-org-4539	332	6	by	by	IN
en-wikipedia-org-4539	332	7	persons	person	NNS
en-wikipedia-org-4539	332	8	traveling	travel	VBG
en-wikipedia-org-4539	332	9	in	in	IN
en-wikipedia-org-4539	332	10	the	the	DT
en-wikipedia-org-4539	332	11	U.S.	U.S.	NNP
en-wikipedia-org-4539	332	12	and	and	CC
en-wikipedia-org-4539	332	13	samples	sample	NNS
en-wikipedia-org-4539	332	14	used	use	VBN
en-wikipedia-org-4539	332	15	by	by	IN
en-wikipedia-org-4539	332	16	salesmen	salesman	NNS
en-wikipedia-org-4539	332	17	.	.	.
en-wikipedia-org-4539	333	1	Origin[edit	origin[edit	LS
en-wikipedia-org-4539	333	2	]	]	-RRB-
en-wikipedia-org-4539	333	3	Rates	rate	NNS
en-wikipedia-org-4539	333	4	of	of	IN
en-wikipedia-org-4539	333	5	tax	tax	NN
en-wikipedia-org-4539	333	6	on	on	IN
en-wikipedia-org-4539	333	7	transaction	transaction	NN
en-wikipedia-org-4539	333	8	values	value	NNS
en-wikipedia-org-4539	333	9	vary	vary	VBP
en-wikipedia-org-4539	333	10	by	by	IN
en-wikipedia-org-4539	333	11	country	country	NN
en-wikipedia-org-4539	333	12	of	of	IN
en-wikipedia-org-4539	333	13	origin	origin	NN
en-wikipedia-org-4539	333	14	.	.	.
en-wikipedia-org-4539	334	1	Goods	good	NNS
en-wikipedia-org-4539	334	2	must	must	MD
en-wikipedia-org-4539	334	3	be	be	VB
en-wikipedia-org-4539	334	4	individually	individually	RB
en-wikipedia-org-4539	334	5	labeled	label	VBN
en-wikipedia-org-4539	334	6	to	to	TO
en-wikipedia-org-4539	334	7	indicate	indicate	VB
en-wikipedia-org-4539	334	8	country	country	NN
en-wikipedia-org-4539	334	9	of	of	IN
en-wikipedia-org-4539	334	10	origin	origin	NN
en-wikipedia-org-4539	334	11	,	,	,
en-wikipedia-org-4539	334	12	with	with	IN
en-wikipedia-org-4539	334	13	exceptions	exception	NNS
en-wikipedia-org-4539	334	14	for	for	IN
en-wikipedia-org-4539	334	15	specific	specific	JJ
en-wikipedia-org-4539	334	16	types	type	NNS
en-wikipedia-org-4539	334	17	of	of	IN
en-wikipedia-org-4539	334	18	goods	good	NNS
en-wikipedia-org-4539	334	19	.	.	.
en-wikipedia-org-4539	335	1	Goods	good	NNS
en-wikipedia-org-4539	335	2	are	be	VBP
en-wikipedia-org-4539	335	3	considered	consider	VBN
en-wikipedia-org-4539	335	4	to	to	TO
en-wikipedia-org-4539	335	5	originate	originate	VB
en-wikipedia-org-4539	335	6	in	in	IN
en-wikipedia-org-4539	335	7	the	the	DT
en-wikipedia-org-4539	335	8	country	country	NN
en-wikipedia-org-4539	335	9	with	with	IN
en-wikipedia-org-4539	335	10	the	the	DT
en-wikipedia-org-4539	335	11	highest	high	JJS
en-wikipedia-org-4539	335	12	rate	rate	NN
en-wikipedia-org-4539	335	13	of	of	IN
en-wikipedia-org-4539	335	14	duties	duty	NNS
en-wikipedia-org-4539	335	15	for	for	IN
en-wikipedia-org-4539	335	16	the	the	DT
en-wikipedia-org-4539	335	17	particular	particular	JJ
en-wikipedia-org-4539	335	18	goods	good	NNS
en-wikipedia-org-4539	335	19	unless	unless	IN
en-wikipedia-org-4539	335	20	the	the	DT
en-wikipedia-org-4539	335	21	goods	good	NNS
en-wikipedia-org-4539	335	22	meet	meet	VBP
en-wikipedia-org-4539	335	23	certain	certain	JJ
en-wikipedia-org-4539	335	24	minimum	minimum	JJ
en-wikipedia-org-4539	335	25	content	content	NN
en-wikipedia-org-4539	335	26	requirements	requirement	NNS
en-wikipedia-org-4539	335	27	.	.	.
en-wikipedia-org-4539	336	1	Extensive	extensive	JJ
en-wikipedia-org-4539	336	2	modifications	modification	NNS
en-wikipedia-org-4539	336	3	to	to	IN
en-wikipedia-org-4539	336	4	normal	normal	JJ
en-wikipedia-org-4539	336	5	duties	duty	NNS
en-wikipedia-org-4539	336	6	and	and	CC
en-wikipedia-org-4539	336	7	classifications	classification	NNS
en-wikipedia-org-4539	336	8	apply	apply	VBP
en-wikipedia-org-4539	336	9	to	to	IN
en-wikipedia-org-4539	336	10	goods	good	NNS
en-wikipedia-org-4539	336	11	originating	originate	VBG
en-wikipedia-org-4539	336	12	in	in	IN
en-wikipedia-org-4539	336	13	Canada	Canada	NNP
en-wikipedia-org-4539	336	14	or	or	CC
en-wikipedia-org-4539	336	15	Mexico	Mexico	NNP
en-wikipedia-org-4539	336	16	under	under	IN
en-wikipedia-org-4539	336	17	the	the	DT
en-wikipedia-org-4539	336	18	North	North	NNP
en-wikipedia-org-4539	336	19	American	American	NNP
en-wikipedia-org-4539	336	20	Free	Free	NNP
en-wikipedia-org-4539	336	21	Trade	Trade	NNP
en-wikipedia-org-4539	336	22	Agreement	Agreement	NNP
en-wikipedia-org-4539	336	23	.	.	.
en-wikipedia-org-4539	337	1	Classification[edit	Classification[edit	``
en-wikipedia-org-4539	337	2	]	]	-RRB-
en-wikipedia-org-4539	337	3	All	all	DT
en-wikipedia-org-4539	337	4	goods	good	NNS
en-wikipedia-org-4539	337	5	that	that	WDT
en-wikipedia-org-4539	337	6	are	be	VBP
en-wikipedia-org-4539	337	7	not	not	RB
en-wikipedia-org-4539	337	8	exempt	exempt	JJ
en-wikipedia-org-4539	337	9	are	be	VBP
en-wikipedia-org-4539	337	10	subject	subject	JJ
en-wikipedia-org-4539	337	11	to	to	IN
en-wikipedia-org-4539	337	12	duty	duty	NN
en-wikipedia-org-4539	337	13	computed	compute	VBN
en-wikipedia-org-4539	337	14	according	accord	VBG
en-wikipedia-org-4539	337	15	to	to	IN
en-wikipedia-org-4539	337	16	the	the	DT
en-wikipedia-org-4539	337	17	Harmonized	Harmonized	NNP
en-wikipedia-org-4539	337	18	Tariff	Tariff	NNP
en-wikipedia-org-4539	337	19	Schedule	Schedule	NNP
en-wikipedia-org-4539	337	20	published	publish	VBN
en-wikipedia-org-4539	337	21	by	by	IN
en-wikipedia-org-4539	337	22	CBP	CBP	NNP
en-wikipedia-org-4539	337	23	and	and	CC
en-wikipedia-org-4539	337	24	the	the	DT
en-wikipedia-org-4539	337	25	U.S.	U.S.	NNP
en-wikipedia-org-4539	337	26	International	International	NNP
en-wikipedia-org-4539	337	27	Trade	Trade	NNP
en-wikipedia-org-4539	337	28	Commission	Commission	NNP
en-wikipedia-org-4539	337	29	.	.	.
en-wikipedia-org-4539	338	1	This	this	DT
en-wikipedia-org-4539	338	2	lengthy	lengthy	JJ
en-wikipedia-org-4539	338	3	schedule[87	schedule[87	NN
en-wikipedia-org-4539	338	4	]	]	-RRB-
en-wikipedia-org-4539	338	5	provides	provide	VBZ
en-wikipedia-org-4539	338	6	rates	rate	NNS
en-wikipedia-org-4539	338	7	of	of	IN
en-wikipedia-org-4539	338	8	duty	duty	NN
en-wikipedia-org-4539	338	9	for	for	IN
en-wikipedia-org-4539	338	10	each	each	DT
en-wikipedia-org-4539	338	11	class	class	NN
en-wikipedia-org-4539	338	12	of	of	IN
en-wikipedia-org-4539	338	13	goods	good	NNS
en-wikipedia-org-4539	338	14	.	.	.
en-wikipedia-org-4539	339	1	Most	Most	JJS
en-wikipedia-org-4539	339	2	goods	good	NNS
en-wikipedia-org-4539	339	3	are	be	VBP
en-wikipedia-org-4539	339	4	classified	classify	VBN
en-wikipedia-org-4539	339	5	based	base	VBN
en-wikipedia-org-4539	339	6	on	on	IN
en-wikipedia-org-4539	339	7	the	the	DT
en-wikipedia-org-4539	339	8	nature	nature	NN
en-wikipedia-org-4539	339	9	of	of	IN
en-wikipedia-org-4539	339	10	the	the	DT
en-wikipedia-org-4539	339	11	goods	good	NNS
en-wikipedia-org-4539	339	12	,	,	,
en-wikipedia-org-4539	339	13	though	though	IN
en-wikipedia-org-4539	339	14	some	some	DT
en-wikipedia-org-4539	339	15	classifications	classification	NNS
en-wikipedia-org-4539	339	16	are	be	VBP
en-wikipedia-org-4539	339	17	based	base	VBN
en-wikipedia-org-4539	339	18	on	on	IN
en-wikipedia-org-4539	339	19	use	use	NN
en-wikipedia-org-4539	339	20	.	.	.
en-wikipedia-org-4539	340	1	Duty	Duty	NNP
en-wikipedia-org-4539	340	2	rate[edit	rate[edit	CD
en-wikipedia-org-4539	340	3	]	]	-RRB-
en-wikipedia-org-4539	340	4	Customs	Customs	NNP
en-wikipedia-org-4539	340	5	duty	duty	NN
en-wikipedia-org-4539	340	6	rates	rate	NNS
en-wikipedia-org-4539	340	7	may	may	MD
en-wikipedia-org-4539	340	8	be	be	VB
en-wikipedia-org-4539	340	9	expressed	express	VBN
en-wikipedia-org-4539	340	10	as	as	IN
en-wikipedia-org-4539	340	11	a	a	DT
en-wikipedia-org-4539	340	12	percentage	percentage	NN
en-wikipedia-org-4539	340	13	of	of	IN
en-wikipedia-org-4539	340	14	value	value	NN
en-wikipedia-org-4539	340	15	or	or	CC
en-wikipedia-org-4539	340	16	dollars	dollar	NNS
en-wikipedia-org-4539	340	17	and	and	CC
en-wikipedia-org-4539	340	18	cents	cent	NNS
en-wikipedia-org-4539	340	19	per	per	IN
en-wikipedia-org-4539	340	20	unit	unit	NN
en-wikipedia-org-4539	340	21	.	.	.
en-wikipedia-org-4539	341	1	Rates	rate	NNS
en-wikipedia-org-4539	341	2	based	base	VBN
en-wikipedia-org-4539	341	3	on	on	IN
en-wikipedia-org-4539	341	4	value	value	NN
en-wikipedia-org-4539	341	5	vary	vary	VBP
en-wikipedia-org-4539	341	6	from	from	IN
en-wikipedia-org-4539	341	7	zero	zero	CD
en-wikipedia-org-4539	341	8	to	to	IN
en-wikipedia-org-4539	341	9	20	20	CD
en-wikipedia-org-4539	341	10	%	%	NN
en-wikipedia-org-4539	341	11	in	in	IN
en-wikipedia-org-4539	341	12	the	the	DT
en-wikipedia-org-4539	341	13	2011	2011	CD
en-wikipedia-org-4539	341	14	schedule	schedule	NN
en-wikipedia-org-4539	341	15	.	.	.
en-wikipedia-org-4539	342	1	[	[	-LRB-
en-wikipedia-org-4539	342	2	88	88	CD
en-wikipedia-org-4539	342	3	]	]	-RRB-
en-wikipedia-org-4539	342	4	Rates	rate	NNS
en-wikipedia-org-4539	342	5	may	may	MD
en-wikipedia-org-4539	342	6	be	be	VB
en-wikipedia-org-4539	342	7	based	base	VBN
en-wikipedia-org-4539	342	8	on	on	IN
en-wikipedia-org-4539	342	9	relevant	relevant	JJ
en-wikipedia-org-4539	342	10	units	unit	NNS
en-wikipedia-org-4539	342	11	for	for	IN
en-wikipedia-org-4539	342	12	the	the	DT
en-wikipedia-org-4539	342	13	particular	particular	JJ
en-wikipedia-org-4539	342	14	type	type	NN
en-wikipedia-org-4539	342	15	of	of	IN
en-wikipedia-org-4539	342	16	goods	good	NNS
en-wikipedia-org-4539	342	17	(	(	-LRB-
en-wikipedia-org-4539	342	18	per	per	IN
en-wikipedia-org-4539	342	19	ton	ton	NN
en-wikipedia-org-4539	342	20	,	,	,
en-wikipedia-org-4539	342	21	per	per	IN
en-wikipedia-org-4539	342	22	kilogram	kilogram	NNP
en-wikipedia-org-4539	342	23	,	,	,
en-wikipedia-org-4539	342	24	per	per	IN
en-wikipedia-org-4539	342	25	square	square	JJ
en-wikipedia-org-4539	342	26	meter	meter	NN
en-wikipedia-org-4539	342	27	,	,	,
en-wikipedia-org-4539	342	28	etc	etc	FW
en-wikipedia-org-4539	342	29	.	.	.
en-wikipedia-org-4539	342	30	)	)	-RRB-
en-wikipedia-org-4539	342	31	.	.	.
en-wikipedia-org-4539	343	1	Some	some	DT
en-wikipedia-org-4539	343	2	duties	duty	NNS
en-wikipedia-org-4539	343	3	are	be	VBP
en-wikipedia-org-4539	343	4	based	base	VBN
en-wikipedia-org-4539	343	5	in	in	IN
en-wikipedia-org-4539	343	6	part	part	NN
en-wikipedia-org-4539	343	7	on	on	IN
en-wikipedia-org-4539	343	8	value	value	NN
en-wikipedia-org-4539	343	9	and	and	CC
en-wikipedia-org-4539	343	10	in	in	IN
en-wikipedia-org-4539	343	11	part	part	NN
en-wikipedia-org-4539	343	12	on	on	IN
en-wikipedia-org-4539	343	13	quantity	quantity	NN
en-wikipedia-org-4539	343	14	.	.	.
en-wikipedia-org-4539	344	1	Where	where	WRB
en-wikipedia-org-4539	344	2	goods	good	NNS
en-wikipedia-org-4539	344	3	subject	subject	JJ
en-wikipedia-org-4539	344	4	to	to	IN
en-wikipedia-org-4539	344	5	different	different	JJ
en-wikipedia-org-4539	344	6	rates	rate	NNS
en-wikipedia-org-4539	344	7	of	of	IN
en-wikipedia-org-4539	344	8	duty	duty	NN
en-wikipedia-org-4539	344	9	are	be	VBP
en-wikipedia-org-4539	344	10	commingled	commingle	VBN
en-wikipedia-org-4539	344	11	,	,	,
en-wikipedia-org-4539	344	12	the	the	DT
en-wikipedia-org-4539	344	13	entire	entire	JJ
en-wikipedia-org-4539	344	14	shipment	shipment	NN
en-wikipedia-org-4539	344	15	may	may	MD
en-wikipedia-org-4539	344	16	be	be	VB
en-wikipedia-org-4539	344	17	taxed	tax	VBN
en-wikipedia-org-4539	344	18	at	at	IN
en-wikipedia-org-4539	344	19	the	the	DT
en-wikipedia-org-4539	344	20	highest	high	JJS
en-wikipedia-org-4539	344	21	applicable	applicable	JJ
en-wikipedia-org-4539	344	22	duty	duty	NN
en-wikipedia-org-4539	344	23	rate	rate	NN
en-wikipedia-org-4539	344	24	.	.	.
en-wikipedia-org-4539	345	1	[	[	-LRB-
en-wikipedia-org-4539	345	2	89	89	CD
en-wikipedia-org-4539	345	3	]	]	-RRB-
en-wikipedia-org-4539	345	4	Procedures[edit	Procedures[edit	``
en-wikipedia-org-4539	345	5	]	]	-RRB-
en-wikipedia-org-4539	345	6	Imported	import	VBN
en-wikipedia-org-4539	345	7	goods	good	NNS
en-wikipedia-org-4539	345	8	are	be	VBP
en-wikipedia-org-4539	345	9	generally	generally	RB
en-wikipedia-org-4539	345	10	accompanied	accompany	VBN
en-wikipedia-org-4539	345	11	by	by	IN
en-wikipedia-org-4539	345	12	a	a	DT
en-wikipedia-org-4539	345	13	bill	bill	NN
en-wikipedia-org-4539	345	14	of	of	IN
en-wikipedia-org-4539	345	15	lading	lading	NN
en-wikipedia-org-4539	345	16	or	or	CC
en-wikipedia-org-4539	345	17	air	air	NN
en-wikipedia-org-4539	345	18	waybill	waybill	NN
en-wikipedia-org-4539	345	19	describing	describe	VBG
en-wikipedia-org-4539	345	20	the	the	DT
en-wikipedia-org-4539	345	21	goods	good	NNS
en-wikipedia-org-4539	345	22	.	.	.
en-wikipedia-org-4539	346	1	For	for	IN
en-wikipedia-org-4539	346	2	purposes	purpose	NNS
en-wikipedia-org-4539	346	3	of	of	IN
en-wikipedia-org-4539	346	4	customs	custom	NNS
en-wikipedia-org-4539	346	5	duty	duty	NN
en-wikipedia-org-4539	346	6	assessment	assessment	NN
en-wikipedia-org-4539	346	7	,	,	,
en-wikipedia-org-4539	346	8	they	-PRON-	PRP
en-wikipedia-org-4539	346	9	must	must	MD
en-wikipedia-org-4539	346	10	also	also	RB
en-wikipedia-org-4539	346	11	be	be	VB
en-wikipedia-org-4539	346	12	accompanied	accompany	VBN
en-wikipedia-org-4539	346	13	by	by	IN
en-wikipedia-org-4539	346	14	an	an	DT
en-wikipedia-org-4539	346	15	invoice	invoice	NN
en-wikipedia-org-4539	346	16	documenting	document	VBG
en-wikipedia-org-4539	346	17	the	the	DT
en-wikipedia-org-4539	346	18	transaction	transaction	NN
en-wikipedia-org-4539	346	19	value	value	NN
en-wikipedia-org-4539	346	20	.	.	.
en-wikipedia-org-4539	347	1	The	the	DT
en-wikipedia-org-4539	347	2	goods	good	NNS
en-wikipedia-org-4539	347	3	on	on	IN
en-wikipedia-org-4539	347	4	the	the	DT
en-wikipedia-org-4539	347	5	bill	bill	NN
en-wikipedia-org-4539	347	6	of	of	IN
en-wikipedia-org-4539	347	7	lading	lading	NNP
en-wikipedia-org-4539	347	8	and	and	CC
en-wikipedia-org-4539	347	9	invoice	invoice	NN
en-wikipedia-org-4539	347	10	are	be	VBP
en-wikipedia-org-4539	347	11	classified	classified	JJ
en-wikipedia-org-4539	347	12	and	and	CC
en-wikipedia-org-4539	347	13	duty	duty	NN
en-wikipedia-org-4539	347	14	is	be	VBZ
en-wikipedia-org-4539	347	15	computed	compute	VBN
en-wikipedia-org-4539	347	16	by	by	IN
en-wikipedia-org-4539	347	17	the	the	DT
en-wikipedia-org-4539	347	18	importer	importer	NN
en-wikipedia-org-4539	347	19	or	or	CC
en-wikipedia-org-4539	347	20	CBP	CBP	NNP
en-wikipedia-org-4539	347	21	.	.	.
en-wikipedia-org-4539	348	1	The	the	DT
en-wikipedia-org-4539	348	2	amount	amount	NN
en-wikipedia-org-4539	348	3	of	of	IN
en-wikipedia-org-4539	348	4	this	this	DT
en-wikipedia-org-4539	348	5	duty	duty	NN
en-wikipedia-org-4539	348	6	is	be	VBZ
en-wikipedia-org-4539	348	7	payable	payable	JJ
en-wikipedia-org-4539	348	8	immediately	immediately	RB
en-wikipedia-org-4539	348	9	,	,	,
en-wikipedia-org-4539	348	10	and	and	CC
en-wikipedia-org-4539	348	11	must	must	MD
en-wikipedia-org-4539	348	12	be	be	VB
en-wikipedia-org-4539	348	13	paid	pay	VBN
en-wikipedia-org-4539	348	14	before	before	IN
en-wikipedia-org-4539	348	15	the	the	DT
en-wikipedia-org-4539	348	16	goods	good	NNS
en-wikipedia-org-4539	348	17	can	can	MD
en-wikipedia-org-4539	348	18	be	be	VB
en-wikipedia-org-4539	348	19	imported	import	VBN
en-wikipedia-org-4539	348	20	.	.	.
en-wikipedia-org-4539	349	1	Most	Most	JJS
en-wikipedia-org-4539	349	2	assessments	assessment	NNS
en-wikipedia-org-4539	349	3	of	of	IN
en-wikipedia-org-4539	349	4	goods	good	NNS
en-wikipedia-org-4539	349	5	are	be	VBP
en-wikipedia-org-4539	349	6	now	now	RB
en-wikipedia-org-4539	349	7	done	do	VBN
en-wikipedia-org-4539	349	8	by	by	IN
en-wikipedia-org-4539	349	9	the	the	DT
en-wikipedia-org-4539	349	10	importer	importer	NN
en-wikipedia-org-4539	349	11	and	and	CC
en-wikipedia-org-4539	349	12	documentation	documentation	NN
en-wikipedia-org-4539	349	13	filed	file	VBN
en-wikipedia-org-4539	349	14	with	with	IN
en-wikipedia-org-4539	349	15	CBP	CBP	NNP
en-wikipedia-org-4539	349	16	electronically	electronically	RB
en-wikipedia-org-4539	349	17	.	.	.
en-wikipedia-org-4539	350	1	After	after	IN
en-wikipedia-org-4539	350	2	duties	duty	NNS
en-wikipedia-org-4539	350	3	have	have	VBP
en-wikipedia-org-4539	350	4	been	be	VBN
en-wikipedia-org-4539	350	5	paid	pay	VBN
en-wikipedia-org-4539	350	6	,	,	,
en-wikipedia-org-4539	350	7	CBP	CBP	NNP
en-wikipedia-org-4539	350	8	approves	approve	VBZ
en-wikipedia-org-4539	350	9	the	the	DT
en-wikipedia-org-4539	350	10	goods	good	NNS
en-wikipedia-org-4539	350	11	for	for	IN
en-wikipedia-org-4539	350	12	import	import	NN
en-wikipedia-org-4539	350	13	.	.	.
en-wikipedia-org-4539	351	1	They	-PRON-	PRP
en-wikipedia-org-4539	351	2	can	can	MD
en-wikipedia-org-4539	351	3	then	then	RB
en-wikipedia-org-4539	351	4	be	be	VB
en-wikipedia-org-4539	351	5	removed	remove	VBN
en-wikipedia-org-4539	351	6	from	from	IN
en-wikipedia-org-4539	351	7	the	the	DT
en-wikipedia-org-4539	351	8	port	port	NN
en-wikipedia-org-4539	351	9	of	of	IN
en-wikipedia-org-4539	351	10	entry	entry	NN
en-wikipedia-org-4539	351	11	,	,	,
en-wikipedia-org-4539	351	12	bonded	bond	VBD
en-wikipedia-org-4539	351	13	warehouse	warehouse	NN
en-wikipedia-org-4539	351	14	,	,	,
en-wikipedia-org-4539	351	15	or	or	CC
en-wikipedia-org-4539	351	16	Free	Free	NNP
en-wikipedia-org-4539	351	17	-	-	HYPH
en-wikipedia-org-4539	351	18	Trade	Trade	NNP
en-wikipedia-org-4539	351	19	Zone	Zone	NNP
en-wikipedia-org-4539	351	20	.	.	.
en-wikipedia-org-4539	352	1	After	after	IN
en-wikipedia-org-4539	352	2	duty	duty	NN
en-wikipedia-org-4539	352	3	has	have	VBZ
en-wikipedia-org-4539	352	4	been	be	VBN
en-wikipedia-org-4539	352	5	paid	pay	VBN
en-wikipedia-org-4539	352	6	on	on	IN
en-wikipedia-org-4539	352	7	particular	particular	JJ
en-wikipedia-org-4539	352	8	goods	good	NNS
en-wikipedia-org-4539	352	9	,	,	,
en-wikipedia-org-4539	352	10	the	the	DT
en-wikipedia-org-4539	352	11	importer	importer	NN
en-wikipedia-org-4539	352	12	can	can	MD
en-wikipedia-org-4539	352	13	seek	seek	VB
en-wikipedia-org-4539	352	14	a	a	DT
en-wikipedia-org-4539	352	15	refund	refund	NN
en-wikipedia-org-4539	352	16	of	of	IN
en-wikipedia-org-4539	352	17	duties	duty	NNS
en-wikipedia-org-4539	352	18	if	if	IN
en-wikipedia-org-4539	352	19	the	the	DT
en-wikipedia-org-4539	352	20	goods	good	NNS
en-wikipedia-org-4539	352	21	are	be	VBP
en-wikipedia-org-4539	352	22	exported	export	VBN
en-wikipedia-org-4539	352	23	without	without	IN
en-wikipedia-org-4539	352	24	substantial	substantial	JJ
en-wikipedia-org-4539	352	25	modification	modification	NN
en-wikipedia-org-4539	352	26	.	.	.
en-wikipedia-org-4539	353	1	The	the	DT
en-wikipedia-org-4539	353	2	process	process	NN
en-wikipedia-org-4539	353	3	of	of	IN
en-wikipedia-org-4539	353	4	claiming	claim	VBG
en-wikipedia-org-4539	353	5	a	a	DT
en-wikipedia-org-4539	353	6	refund	refund	NN
en-wikipedia-org-4539	353	7	is	be	VBZ
en-wikipedia-org-4539	353	8	known	know	VBN
en-wikipedia-org-4539	353	9	as	as	IN
en-wikipedia-org-4539	353	10	duty	duty	NN
en-wikipedia-org-4539	353	11	drawback	drawback	NN
en-wikipedia-org-4539	353	12	.	.	.
en-wikipedia-org-4539	354	1	Penalties[edit	penalties[edit	LS
en-wikipedia-org-4539	354	2	]	]	-RRB-
en-wikipedia-org-4539	354	3	Certain	certain	JJ
en-wikipedia-org-4539	354	4	civil	civil	JJ
en-wikipedia-org-4539	354	5	penalties	penalty	NNS
en-wikipedia-org-4539	354	6	apply	apply	VBP
en-wikipedia-org-4539	354	7	for	for	IN
en-wikipedia-org-4539	354	8	failures	failure	NNS
en-wikipedia-org-4539	354	9	to	to	TO
en-wikipedia-org-4539	354	10	follow	follow	VB
en-wikipedia-org-4539	354	11	CBP	CBP	NNP
en-wikipedia-org-4539	354	12	rules	rule	NNS
en-wikipedia-org-4539	354	13	and	and	CC
en-wikipedia-org-4539	354	14	pay	pay	VB
en-wikipedia-org-4539	354	15	duty	duty	NN
en-wikipedia-org-4539	354	16	.	.	.
en-wikipedia-org-4539	355	1	Goods	good	NNS
en-wikipedia-org-4539	355	2	of	of	IN
en-wikipedia-org-4539	355	3	persons	person	NNS
en-wikipedia-org-4539	355	4	subject	subject	JJ
en-wikipedia-org-4539	355	5	to	to	IN
en-wikipedia-org-4539	355	6	such	such	JJ
en-wikipedia-org-4539	355	7	penalties	penalty	NNS
en-wikipedia-org-4539	355	8	may	may	MD
en-wikipedia-org-4539	355	9	be	be	VB
en-wikipedia-org-4539	355	10	seized	seize	VBN
en-wikipedia-org-4539	355	11	and	and	CC
en-wikipedia-org-4539	355	12	sold	sell	VBN
en-wikipedia-org-4539	355	13	by	by	IN
en-wikipedia-org-4539	355	14	CBP	CBP	NNP
en-wikipedia-org-4539	355	15	.	.	.
en-wikipedia-org-4539	356	1	In	in	IN
en-wikipedia-org-4539	356	2	addition	addition	NN
en-wikipedia-org-4539	356	3	,	,	,
en-wikipedia-org-4539	356	4	criminal	criminal	JJ
en-wikipedia-org-4539	356	5	penalties	penalty	NNS
en-wikipedia-org-4539	356	6	may	may	MD
en-wikipedia-org-4539	356	7	apply	apply	VB
en-wikipedia-org-4539	356	8	for	for	IN
en-wikipedia-org-4539	356	9	certain	certain	JJ
en-wikipedia-org-4539	356	10	offenses	offense	NNS
en-wikipedia-org-4539	356	11	.	.	.
en-wikipedia-org-4539	357	1	Criminal	criminal	JJ
en-wikipedia-org-4539	357	2	penalties	penalty	NNS
en-wikipedia-org-4539	357	3	may	may	MD
en-wikipedia-org-4539	357	4	be	be	VB
en-wikipedia-org-4539	357	5	as	as	RB
en-wikipedia-org-4539	357	6	high	high	JJ
en-wikipedia-org-4539	357	7	as	as	IN
en-wikipedia-org-4539	357	8	twice	twice	RB
en-wikipedia-org-4539	357	9	the	the	DT
en-wikipedia-org-4539	357	10	value	value	NN
en-wikipedia-org-4539	357	11	of	of	IN
en-wikipedia-org-4539	357	12	the	the	DT
en-wikipedia-org-4539	357	13	goods	good	NNS
en-wikipedia-org-4539	357	14	plus	plus	CC
en-wikipedia-org-4539	357	15	twenty	twenty	CD
en-wikipedia-org-4539	357	16	years	year	NNS
en-wikipedia-org-4539	357	17	in	in	IN
en-wikipedia-org-4539	357	18	jail	jail	NN
en-wikipedia-org-4539	357	19	.	.	.
en-wikipedia-org-4539	358	1	Foreign	Foreign	NNP
en-wikipedia-org-4539	358	2	-	-	HYPH
en-wikipedia-org-4539	358	3	Trade	Trade	NNP
en-wikipedia-org-4539	358	4	Zones[edit	zones[edit	NN
en-wikipedia-org-4539	358	5	]	]	-RRB-
en-wikipedia-org-4539	358	6	Foreign	Foreign	NNP
en-wikipedia-org-4539	358	7	-	-	HYPH
en-wikipedia-org-4539	358	8	Trade	Trade	NNP
en-wikipedia-org-4539	358	9	Zones	Zones	NNPS
en-wikipedia-org-4539	358	10	are	be	VBP
en-wikipedia-org-4539	358	11	secure	secure	JJ
en-wikipedia-org-4539	358	12	areas	area	NNS
en-wikipedia-org-4539	358	13	physically	physically	RB
en-wikipedia-org-4539	358	14	in	in	IN
en-wikipedia-org-4539	358	15	the	the	DT
en-wikipedia-org-4539	358	16	United	United	NNP
en-wikipedia-org-4539	358	17	States	States	NNP
en-wikipedia-org-4539	358	18	but	but	CC
en-wikipedia-org-4539	358	19	legally	legally	RB
en-wikipedia-org-4539	358	20	outside	outside	IN
en-wikipedia-org-4539	358	21	the	the	DT
en-wikipedia-org-4539	358	22	customs	custom	NNS
en-wikipedia-org-4539	358	23	territory	territory	NN
en-wikipedia-org-4539	358	24	of	of	IN
en-wikipedia-org-4539	358	25	the	the	DT
en-wikipedia-org-4539	358	26	United	United	NNP
en-wikipedia-org-4539	358	27	States	States	NNP
en-wikipedia-org-4539	358	28	.	.	.
en-wikipedia-org-4539	359	1	Such	such	JJ
en-wikipedia-org-4539	359	2	zones	zone	NNS
en-wikipedia-org-4539	359	3	are	be	VBP
en-wikipedia-org-4539	359	4	generally	generally	RB
en-wikipedia-org-4539	359	5	near	near	IN
en-wikipedia-org-4539	359	6	ports	port	NNS
en-wikipedia-org-4539	359	7	of	of	IN
en-wikipedia-org-4539	359	8	entry	entry	NN
en-wikipedia-org-4539	359	9	.	.	.
en-wikipedia-org-4539	360	1	They	-PRON-	PRP
en-wikipedia-org-4539	360	2	may	may	MD
en-wikipedia-org-4539	360	3	be	be	VB
en-wikipedia-org-4539	360	4	within	within	IN
en-wikipedia-org-4539	360	5	the	the	DT
en-wikipedia-org-4539	360	6	warehouse	warehouse	NN
en-wikipedia-org-4539	360	7	of	of	IN
en-wikipedia-org-4539	360	8	an	an	DT
en-wikipedia-org-4539	360	9	importer	importer	NN
en-wikipedia-org-4539	360	10	.	.	.
en-wikipedia-org-4539	361	1	Such	such	JJ
en-wikipedia-org-4539	361	2	zones	zone	NNS
en-wikipedia-org-4539	361	3	are	be	VBP
en-wikipedia-org-4539	361	4	limited	limit	VBN
en-wikipedia-org-4539	361	5	in	in	IN
en-wikipedia-org-4539	361	6	scope	scope	NN
en-wikipedia-org-4539	361	7	and	and	CC
en-wikipedia-org-4539	361	8	operation	operation	NN
en-wikipedia-org-4539	361	9	based	base	VBN
en-wikipedia-org-4539	361	10	on	on	IN
en-wikipedia-org-4539	361	11	approval	approval	NN
en-wikipedia-org-4539	361	12	of	of	IN
en-wikipedia-org-4539	361	13	the	the	DT
en-wikipedia-org-4539	361	14	Foreign	Foreign	NNP
en-wikipedia-org-4539	361	15	-	-	HYPH
en-wikipedia-org-4539	361	16	Trade	Trade	NNP
en-wikipedia-org-4539	361	17	Zones	Zones	NNPS
en-wikipedia-org-4539	361	18	Board	Board	NNP
en-wikipedia-org-4539	361	19	.	.	.
en-wikipedia-org-4539	362	1	[	[	-LRB-
en-wikipedia-org-4539	362	2	90	90	CD
en-wikipedia-org-4539	362	3	]	]	-RRB-
en-wikipedia-org-4539	362	4	Goods	good	NNS
en-wikipedia-org-4539	362	5	in	in	IN
en-wikipedia-org-4539	362	6	a	a	DT
en-wikipedia-org-4539	362	7	Foreign	Foreign	NNP
en-wikipedia-org-4539	362	8	-	-	HYPH
en-wikipedia-org-4539	362	9	Trade	Trade	NNP
en-wikipedia-org-4539	362	10	Zone	Zone	NNP
en-wikipedia-org-4539	362	11	are	be	VBP
en-wikipedia-org-4539	362	12	not	not	RB
en-wikipedia-org-4539	362	13	considered	consider	VBN
en-wikipedia-org-4539	362	14	imported	import	VBN
en-wikipedia-org-4539	362	15	to	to	IN
en-wikipedia-org-4539	362	16	the	the	DT
en-wikipedia-org-4539	362	17	United	United	NNP
en-wikipedia-org-4539	362	18	States	States	NNP
en-wikipedia-org-4539	362	19	until	until	IN
en-wikipedia-org-4539	362	20	they	-PRON-	PRP
en-wikipedia-org-4539	362	21	leave	leave	VBP
en-wikipedia-org-4539	362	22	the	the	DT
en-wikipedia-org-4539	362	23	Zone	Zone	NNP
en-wikipedia-org-4539	362	24	.	.	.
en-wikipedia-org-4539	363	1	Foreign	foreign	JJ
en-wikipedia-org-4539	363	2	goods	good	NNS
en-wikipedia-org-4539	363	3	may	may	MD
en-wikipedia-org-4539	363	4	be	be	VB
en-wikipedia-org-4539	363	5	used	use	VBN
en-wikipedia-org-4539	363	6	to	to	TO
en-wikipedia-org-4539	363	7	manufacture	manufacture	VB
en-wikipedia-org-4539	363	8	other	other	JJ
en-wikipedia-org-4539	363	9	goods	good	NNS
en-wikipedia-org-4539	363	10	within	within	IN
en-wikipedia-org-4539	363	11	the	the	DT
en-wikipedia-org-4539	363	12	zone	zone	NN
en-wikipedia-org-4539	363	13	for	for	IN
en-wikipedia-org-4539	363	14	export	export	NN
en-wikipedia-org-4539	363	15	without	without	IN
en-wikipedia-org-4539	363	16	payment	payment	NN
en-wikipedia-org-4539	363	17	of	of	IN
en-wikipedia-org-4539	363	18	customs	custom	NNS
en-wikipedia-org-4539	363	19	duties	duty	NNS
en-wikipedia-org-4539	363	20	.	.	.
en-wikipedia-org-4539	364	1	[	[	-LRB-
en-wikipedia-org-4539	364	2	91	91	CD
en-wikipedia-org-4539	364	3	]	]	-RRB-
en-wikipedia-org-4539	364	4	Estate	estate	NN
en-wikipedia-org-4539	364	5	and	and	CC
en-wikipedia-org-4539	364	6	gift	gift	VB
en-wikipedia-org-4539	364	7	taxes[edit	taxes[edit	CD
en-wikipedia-org-4539	364	8	]	]	-RRB-
en-wikipedia-org-4539	364	9	Main	main	JJ
en-wikipedia-org-4539	364	10	articles	article	NNS
en-wikipedia-org-4539	364	11	:	:	:
en-wikipedia-org-4539	364	12	Estate	estate	NN
en-wikipedia-org-4539	364	13	tax	tax	NN
en-wikipedia-org-4539	364	14	in	in	IN
en-wikipedia-org-4539	364	15	the	the	DT
en-wikipedia-org-4539	364	16	United	United	NNP
en-wikipedia-org-4539	364	17	States	States	NNP
en-wikipedia-org-4539	364	18	,	,	,
en-wikipedia-org-4539	364	19	Gift	Gift	NNP
en-wikipedia-org-4539	364	20	tax	tax	NN
en-wikipedia-org-4539	364	21	in	in	IN
en-wikipedia-org-4539	364	22	the	the	DT
en-wikipedia-org-4539	364	23	United	United	NNP
en-wikipedia-org-4539	364	24	States	States	NNP
en-wikipedia-org-4539	364	25	,	,	,
en-wikipedia-org-4539	364	26	and	and	CC
en-wikipedia-org-4539	364	27	Generation	generation	NN
en-wikipedia-org-4539	364	28	-	-	HYPH
en-wikipedia-org-4539	364	29	skipping	skip	VBG
en-wikipedia-org-4539	364	30	transfer	transfer	NN
en-wikipedia-org-4539	364	31	tax	tax	NN
en-wikipedia-org-4539	364	32	Estate	Estate	NNP
en-wikipedia-org-4539	364	33	and	and	CC
en-wikipedia-org-4539	364	34	gift	gift	NN
en-wikipedia-org-4539	364	35	taxes	taxis	NNS
en-wikipedia-org-4539	364	36	in	in	IN
en-wikipedia-org-4539	364	37	the	the	DT
en-wikipedia-org-4539	364	38	United	United	NNP
en-wikipedia-org-4539	364	39	States	States	NNP
en-wikipedia-org-4539	364	40	are	be	VBP
en-wikipedia-org-4539	364	41	imposed	impose	VBN
en-wikipedia-org-4539	364	42	by	by	IN
en-wikipedia-org-4539	364	43	the	the	DT
en-wikipedia-org-4539	364	44	federal	federal	JJ
en-wikipedia-org-4539	364	45	and	and	CC
en-wikipedia-org-4539	364	46	some	some	DT
en-wikipedia-org-4539	364	47	state	state	NN
en-wikipedia-org-4539	364	48	governments	government	NNS
en-wikipedia-org-4539	364	49	.	.	.
en-wikipedia-org-4539	365	1	[	[	-LRB-
en-wikipedia-org-4539	365	2	92	92	CD
en-wikipedia-org-4539	365	3	]	]	-RRB-
en-wikipedia-org-4539	365	4	The	the	DT
en-wikipedia-org-4539	365	5	estate	estate	NN
en-wikipedia-org-4539	365	6	tax	tax	NN
en-wikipedia-org-4539	365	7	is	be	VBZ
en-wikipedia-org-4539	365	8	an	an	DT
en-wikipedia-org-4539	365	9	excise	excise	JJ
en-wikipedia-org-4539	365	10	tax	tax	NN
en-wikipedia-org-4539	365	11	levied	levy	VBN
en-wikipedia-org-4539	365	12	on	on	IN
en-wikipedia-org-4539	365	13	the	the	DT
en-wikipedia-org-4539	365	14	right	right	NN
en-wikipedia-org-4539	365	15	to	to	TO
en-wikipedia-org-4539	365	16	pass	pass	VB
en-wikipedia-org-4539	365	17	property	property	NN
en-wikipedia-org-4539	365	18	at	at	IN
en-wikipedia-org-4539	365	19	death	death	NN
en-wikipedia-org-4539	365	20	.	.	.
en-wikipedia-org-4539	366	1	It	-PRON-	PRP
en-wikipedia-org-4539	366	2	is	be	VBZ
en-wikipedia-org-4539	366	3	imposed	impose	VBN
en-wikipedia-org-4539	366	4	on	on	IN
en-wikipedia-org-4539	366	5	the	the	DT
en-wikipedia-org-4539	366	6	estate	estate	NN
en-wikipedia-org-4539	366	7	,	,	,
en-wikipedia-org-4539	366	8	not	not	RB
en-wikipedia-org-4539	366	9	the	the	DT
en-wikipedia-org-4539	366	10	beneficiary	beneficiary	NN
en-wikipedia-org-4539	366	11	.	.	.
en-wikipedia-org-4539	367	1	Some	some	DT
en-wikipedia-org-4539	367	2	states	state	NNS
en-wikipedia-org-4539	367	3	impose	impose	VBP
en-wikipedia-org-4539	367	4	an	an	DT
en-wikipedia-org-4539	367	5	inheritance	inheritance	NN
en-wikipedia-org-4539	367	6	tax	tax	NN
en-wikipedia-org-4539	367	7	on	on	IN
en-wikipedia-org-4539	367	8	recipients	recipient	NNS
en-wikipedia-org-4539	367	9	of	of	IN
en-wikipedia-org-4539	367	10	bequests	bequest	NNS
en-wikipedia-org-4539	367	11	.	.	.
en-wikipedia-org-4539	368	1	Gift	gift	NN
en-wikipedia-org-4539	368	2	taxes	taxis	NNS
en-wikipedia-org-4539	368	3	are	be	VBP
en-wikipedia-org-4539	368	4	levied	levy	VBN
en-wikipedia-org-4539	368	5	on	on	IN
en-wikipedia-org-4539	368	6	the	the	DT
en-wikipedia-org-4539	368	7	giver	giver	NN
en-wikipedia-org-4539	368	8	(	(	-LRB-
en-wikipedia-org-4539	368	9	donor	donor	NN
en-wikipedia-org-4539	368	10	)	)	-RRB-
en-wikipedia-org-4539	368	11	of	of	IN
en-wikipedia-org-4539	368	12	property	property	NN
en-wikipedia-org-4539	368	13	where	where	WRB
en-wikipedia-org-4539	368	14	the	the	DT
en-wikipedia-org-4539	368	15	property	property	NN
en-wikipedia-org-4539	368	16	is	be	VBZ
en-wikipedia-org-4539	368	17	transferred	transfer	VBN
en-wikipedia-org-4539	368	18	for	for	IN
en-wikipedia-org-4539	368	19	less	less	JJR
en-wikipedia-org-4539	368	20	than	than	IN
en-wikipedia-org-4539	368	21	adequate	adequate	JJ
en-wikipedia-org-4539	368	22	consideration	consideration	NN
en-wikipedia-org-4539	368	23	.	.	.
en-wikipedia-org-4539	369	1	An	an	DT
en-wikipedia-org-4539	369	2	additional	additional	JJ
en-wikipedia-org-4539	369	3	generation	generation	NN
en-wikipedia-org-4539	369	4	-	-	HYPH
en-wikipedia-org-4539	369	5	skipping	skip	VBG
en-wikipedia-org-4539	369	6	transfer	transfer	NN
en-wikipedia-org-4539	369	7	(	(	-LRB-
en-wikipedia-org-4539	369	8	GST	GST	NNP
en-wikipedia-org-4539	369	9	)	)	-RRB-
en-wikipedia-org-4539	369	10	tax	tax	NN
en-wikipedia-org-4539	369	11	is	be	VBZ
en-wikipedia-org-4539	369	12	imposed	impose	VBN
en-wikipedia-org-4539	369	13	by	by	IN
en-wikipedia-org-4539	369	14	the	the	DT
en-wikipedia-org-4539	369	15	federal	federal	JJ
en-wikipedia-org-4539	369	16	and	and	CC
en-wikipedia-org-4539	369	17	some	some	DT
en-wikipedia-org-4539	369	18	state	state	NN
en-wikipedia-org-4539	369	19	governments	government	NNS
en-wikipedia-org-4539	369	20	on	on	IN
en-wikipedia-org-4539	369	21	transfers	transfer	NNS
en-wikipedia-org-4539	369	22	to	to	IN
en-wikipedia-org-4539	369	23	grandchildren	grandchild	NNS
en-wikipedia-org-4539	369	24	(	(	-LRB-
en-wikipedia-org-4539	369	25	or	or	CC
en-wikipedia-org-4539	369	26	their	-PRON-	PRP$
en-wikipedia-org-4539	369	27	descendants	descendant	NNS
en-wikipedia-org-4539	369	28	)	)	-RRB-
en-wikipedia-org-4539	369	29	.	.	.
en-wikipedia-org-4539	370	1	Estate	estate	NN
en-wikipedia-org-4539	370	2	tax	tax	NN
en-wikipedia-org-4539	370	3	returns	return	NNS
en-wikipedia-org-4539	370	4	as	as	IN
en-wikipedia-org-4539	370	5	a	a	DT
en-wikipedia-org-4539	370	6	percentage	percentage	NN
en-wikipedia-org-4539	370	7	of	of	IN
en-wikipedia-org-4539	370	8	adult	adult	NN
en-wikipedia-org-4539	370	9	deaths	death	NNS
en-wikipedia-org-4539	370	10	,	,	,
en-wikipedia-org-4539	370	11	1982–2008	1982–2008	CD
en-wikipedia-org-4539	370	12	.	.	.
en-wikipedia-org-4539	371	1	[	[	-LRB-
en-wikipedia-org-4539	371	2	93	93	CD
en-wikipedia-org-4539	371	3	]	]	-RRB-
en-wikipedia-org-4539	371	4	The	the	DT
en-wikipedia-org-4539	371	5	federal	federal	JJ
en-wikipedia-org-4539	371	6	gift	gift	NN
en-wikipedia-org-4539	371	7	tax	tax	NN
en-wikipedia-org-4539	371	8	is	be	VBZ
en-wikipedia-org-4539	371	9	applicable	applicable	JJ
en-wikipedia-org-4539	371	10	to	to	IN
en-wikipedia-org-4539	371	11	the	the	DT
en-wikipedia-org-4539	371	12	donor	donor	NN
en-wikipedia-org-4539	371	13	,	,	,
en-wikipedia-org-4539	371	14	not	not	RB
en-wikipedia-org-4539	371	15	the	the	DT
en-wikipedia-org-4539	371	16	recipient	recipient	NN
en-wikipedia-org-4539	371	17	,	,	,
en-wikipedia-org-4539	371	18	and	and	CC
en-wikipedia-org-4539	371	19	is	be	VBZ
en-wikipedia-org-4539	371	20	computed	compute	VBN
en-wikipedia-org-4539	371	21	based	base	VBN
en-wikipedia-org-4539	371	22	on	on	IN
en-wikipedia-org-4539	371	23	cumulative	cumulative	JJ
en-wikipedia-org-4539	371	24	taxable	taxable	JJ
en-wikipedia-org-4539	371	25	gifts	gift	NNS
en-wikipedia-org-4539	371	26	,	,	,
en-wikipedia-org-4539	371	27	and	and	CC
en-wikipedia-org-4539	371	28	is	be	VBZ
en-wikipedia-org-4539	371	29	reduced	reduce	VBN
en-wikipedia-org-4539	371	30	by	by	IN
en-wikipedia-org-4539	371	31	prior	prior	JJ
en-wikipedia-org-4539	371	32	gift	gift	NN
en-wikipedia-org-4539	371	33	taxes	taxis	NNS
en-wikipedia-org-4539	371	34	paid	pay	VBN
en-wikipedia-org-4539	371	35	.	.	.
en-wikipedia-org-4539	372	1	The	the	DT
en-wikipedia-org-4539	372	2	federal	federal	JJ
en-wikipedia-org-4539	372	3	estate	estate	NN
en-wikipedia-org-4539	372	4	tax	tax	NN
en-wikipedia-org-4539	372	5	is	be	VBZ
en-wikipedia-org-4539	372	6	computed	compute	VBN
en-wikipedia-org-4539	372	7	on	on	IN
en-wikipedia-org-4539	372	8	the	the	DT
en-wikipedia-org-4539	372	9	sum	sum	NN
en-wikipedia-org-4539	372	10	of	of	IN
en-wikipedia-org-4539	372	11	taxable	taxable	JJ
en-wikipedia-org-4539	372	12	estate	estate	NN
en-wikipedia-org-4539	372	13	and	and	CC
en-wikipedia-org-4539	372	14	taxable	taxable	JJ
en-wikipedia-org-4539	372	15	gifts	gift	NNS
en-wikipedia-org-4539	372	16	,	,	,
en-wikipedia-org-4539	372	17	and	and	CC
en-wikipedia-org-4539	372	18	is	be	VBZ
en-wikipedia-org-4539	372	19	reduced	reduce	VBN
en-wikipedia-org-4539	372	20	by	by	IN
en-wikipedia-org-4539	372	21	prior	prior	JJ
en-wikipedia-org-4539	372	22	gift	gift	NN
en-wikipedia-org-4539	372	23	taxes	taxis	NNS
en-wikipedia-org-4539	372	24	paid	pay	VBN
en-wikipedia-org-4539	372	25	.	.	.
en-wikipedia-org-4539	373	1	These	these	DT
en-wikipedia-org-4539	373	2	taxes	taxis	NNS
en-wikipedia-org-4539	373	3	are	be	VBP
en-wikipedia-org-4539	373	4	computed	compute	VBN
en-wikipedia-org-4539	373	5	as	as	IN
en-wikipedia-org-4539	373	6	the	the	DT
en-wikipedia-org-4539	373	7	taxable	taxable	JJ
en-wikipedia-org-4539	373	8	amount	amount	NN
en-wikipedia-org-4539	373	9	times	time	NNS
en-wikipedia-org-4539	373	10	a	a	DT
en-wikipedia-org-4539	373	11	graduated	graduate	VBN
en-wikipedia-org-4539	373	12	tax	tax	NN
en-wikipedia-org-4539	373	13	rate	rate	NN
en-wikipedia-org-4539	373	14	(	(	-LRB-
en-wikipedia-org-4539	373	15	up	up	IN
en-wikipedia-org-4539	373	16	to	to	TO
en-wikipedia-org-4539	373	17	35	35	CD
en-wikipedia-org-4539	373	18	%	%	NN
en-wikipedia-org-4539	373	19	in	in	IN
en-wikipedia-org-4539	373	20	2011	2011	CD
en-wikipedia-org-4539	373	21	)	)	-RRB-
en-wikipedia-org-4539	373	22	.	.	.
en-wikipedia-org-4539	374	1	The	the	DT
en-wikipedia-org-4539	374	2	estate	estate	NN
en-wikipedia-org-4539	374	3	and	and	CC
en-wikipedia-org-4539	374	4	gift	gift	NN
en-wikipedia-org-4539	374	5	taxes	taxis	NNS
en-wikipedia-org-4539	374	6	are	be	VBP
en-wikipedia-org-4539	374	7	also	also	RB
en-wikipedia-org-4539	374	8	reduced	reduce	VBN
en-wikipedia-org-4539	374	9	by	by	IN
en-wikipedia-org-4539	374	10	a	a	DT
en-wikipedia-org-4539	374	11	"	"	``
en-wikipedia-org-4539	374	12	unified	unified	JJ
en-wikipedia-org-4539	374	13	credit	credit	NN
en-wikipedia-org-4539	374	14	"	"	''
en-wikipedia-org-4539	374	15	equivalent	equivalent	JJ
en-wikipedia-org-4539	374	16	to	to	IN
en-wikipedia-org-4539	374	17	an	an	DT
en-wikipedia-org-4539	374	18	exclusion	exclusion	NN
en-wikipedia-org-4539	374	19	(	(	-LRB-
en-wikipedia-org-4539	374	20	$	$	$
en-wikipedia-org-4539	374	21	5	5	CD
en-wikipedia-org-4539	374	22	million	million	CD
en-wikipedia-org-4539	374	23	in	in	IN
en-wikipedia-org-4539	374	24	2011	2011	CD
en-wikipedia-org-4539	374	25	)	)	-RRB-
en-wikipedia-org-4539	374	26	.	.	.
en-wikipedia-org-4539	375	1	Rates	rate	NNS
en-wikipedia-org-4539	375	2	and	and	CC
en-wikipedia-org-4539	375	3	exclusions	exclusion	NNS
en-wikipedia-org-4539	375	4	have	have	VBP
en-wikipedia-org-4539	375	5	varied	vary	VBN
en-wikipedia-org-4539	375	6	,	,	,
en-wikipedia-org-4539	375	7	and	and	CC
en-wikipedia-org-4539	375	8	the	the	DT
en-wikipedia-org-4539	375	9	benefits	benefit	NNS
en-wikipedia-org-4539	375	10	of	of	IN
en-wikipedia-org-4539	375	11	lower	low	JJR
en-wikipedia-org-4539	375	12	rates	rate	NNS
en-wikipedia-org-4539	375	13	and	and	CC
en-wikipedia-org-4539	375	14	the	the	DT
en-wikipedia-org-4539	375	15	credit	credit	NN
en-wikipedia-org-4539	375	16	have	have	VBP
en-wikipedia-org-4539	375	17	been	be	VBN
en-wikipedia-org-4539	375	18	phased	phase	VBN
en-wikipedia-org-4539	375	19	out	out	RP
en-wikipedia-org-4539	375	20	during	during	IN
en-wikipedia-org-4539	375	21	some	some	DT
en-wikipedia-org-4539	375	22	years	year	NNS
en-wikipedia-org-4539	375	23	.	.	.
en-wikipedia-org-4539	376	1	Taxable	taxable	JJ
en-wikipedia-org-4539	376	2	gifts	gift	NNS
en-wikipedia-org-4539	376	3	are	be	VBP
en-wikipedia-org-4539	376	4	certain	certain	JJ
en-wikipedia-org-4539	376	5	gifts	gift	NNS
en-wikipedia-org-4539	376	6	of	of	IN
en-wikipedia-org-4539	376	7	U.S.	U.S.	NNP
en-wikipedia-org-4539	376	8	property	property	NN
en-wikipedia-org-4539	376	9	by	by	IN
en-wikipedia-org-4539	376	10	nonresident	nonresident	JJ
en-wikipedia-org-4539	376	11	aliens	alien	NNS
en-wikipedia-org-4539	376	12	,	,	,
en-wikipedia-org-4539	376	13	most	most	JJS
en-wikipedia-org-4539	376	14	gifts	gift	NNS
en-wikipedia-org-4539	376	15	of	of	IN
en-wikipedia-org-4539	376	16	any	any	DT
en-wikipedia-org-4539	376	17	property	property	NN
en-wikipedia-org-4539	376	18	by	by	IN
en-wikipedia-org-4539	376	19	citizens	citizen	NNS
en-wikipedia-org-4539	376	20	or	or	CC
en-wikipedia-org-4539	376	21	residents	resident	NNS
en-wikipedia-org-4539	376	22	,	,	,
en-wikipedia-org-4539	376	23	in	in	IN
en-wikipedia-org-4539	376	24	excess	excess	NN
en-wikipedia-org-4539	376	25	of	of	IN
en-wikipedia-org-4539	376	26	an	an	DT
en-wikipedia-org-4539	376	27	annual	annual	JJ
en-wikipedia-org-4539	376	28	exclusion	exclusion	NN
en-wikipedia-org-4539	376	29	(	(	-LRB-
en-wikipedia-org-4539	376	30	$	$	$
en-wikipedia-org-4539	376	31	13,000	13,000	CD
en-wikipedia-org-4539	376	32	for	for	IN
en-wikipedia-org-4539	376	33	gifts	gift	NNS
en-wikipedia-org-4539	376	34	made	make	VBN
en-wikipedia-org-4539	376	35	in	in	IN
en-wikipedia-org-4539	376	36	2011	2011	CD
en-wikipedia-org-4539	376	37	)	)	-RRB-
en-wikipedia-org-4539	376	38	per	per	IN
en-wikipedia-org-4539	376	39	donor	donor	NN
en-wikipedia-org-4539	376	40	per	per	IN
en-wikipedia-org-4539	376	41	donee	donee	NN
en-wikipedia-org-4539	376	42	.	.	.
en-wikipedia-org-4539	377	1	Taxable	taxable	JJ
en-wikipedia-org-4539	377	2	estates	estate	NNS
en-wikipedia-org-4539	377	3	are	be	VBP
en-wikipedia-org-4539	377	4	certain	certain	JJ
en-wikipedia-org-4539	377	5	U.S.	U.S.	NNP
en-wikipedia-org-4539	377	6	property	property	NN
en-wikipedia-org-4539	377	7	of	of	IN
en-wikipedia-org-4539	377	8	non	non	JJ
en-wikipedia-org-4539	377	9	-	-	JJ
en-wikipedia-org-4539	377	10	resident	resident	JJ
en-wikipedia-org-4539	377	11	alien	alien	NN
en-wikipedia-org-4539	377	12	decedents	decedent	NNS
en-wikipedia-org-4539	377	13	,	,	,
en-wikipedia-org-4539	377	14	and	and	CC
en-wikipedia-org-4539	377	15	most	most	JJS
en-wikipedia-org-4539	377	16	property	property	NN
en-wikipedia-org-4539	377	17	of	of	IN
en-wikipedia-org-4539	377	18	citizens	citizen	NNS
en-wikipedia-org-4539	377	19	or	or	CC
en-wikipedia-org-4539	377	20	residents	resident	NNS
en-wikipedia-org-4539	377	21	.	.	.
en-wikipedia-org-4539	378	1	For	for	IN
en-wikipedia-org-4539	378	2	aliens	alien	NNS
en-wikipedia-org-4539	378	3	,	,	,
en-wikipedia-org-4539	378	4	residence	residence	NN
en-wikipedia-org-4539	378	5	for	for	IN
en-wikipedia-org-4539	378	6	estate	estate	NN
en-wikipedia-org-4539	378	7	tax	tax	NN
en-wikipedia-org-4539	378	8	purposes	purpose	NNS
en-wikipedia-org-4539	378	9	is	be	VBZ
en-wikipedia-org-4539	378	10	primarily	primarily	RB
en-wikipedia-org-4539	378	11	based	base	VBN
en-wikipedia-org-4539	378	12	on	on	IN
en-wikipedia-org-4539	378	13	domicile	domicile	NN
en-wikipedia-org-4539	378	14	,	,	,
en-wikipedia-org-4539	378	15	but	but	CC
en-wikipedia-org-4539	378	16	U.S.	U.S.	NNP
en-wikipedia-org-4539	378	17	citizens	citizen	NNS
en-wikipedia-org-4539	378	18	are	be	VBP
en-wikipedia-org-4539	378	19	taxed	tax	VBN
en-wikipedia-org-4539	378	20	regardless	regardless	RB
en-wikipedia-org-4539	378	21	of	of	IN
en-wikipedia-org-4539	378	22	their	-PRON-	PRP$
en-wikipedia-org-4539	378	23	country	country	NN
en-wikipedia-org-4539	378	24	of	of	IN
en-wikipedia-org-4539	378	25	residence	residence	NN
en-wikipedia-org-4539	378	26	.	.	.
en-wikipedia-org-4539	379	1	U.S.	U.S.	NNP
en-wikipedia-org-4539	379	2	real	real	JJ
en-wikipedia-org-4539	379	3	estate	estate	NN
en-wikipedia-org-4539	379	4	and	and	CC
en-wikipedia-org-4539	379	5	most	most	RBS
en-wikipedia-org-4539	379	6	tangible	tangible	JJ
en-wikipedia-org-4539	379	7	property	property	NN
en-wikipedia-org-4539	379	8	in	in	IN
en-wikipedia-org-4539	379	9	the	the	DT
en-wikipedia-org-4539	379	10	U.S.	U.S.	NNP
en-wikipedia-org-4539	379	11	are	be	VBP
en-wikipedia-org-4539	379	12	subject	subject	JJ
en-wikipedia-org-4539	379	13	to	to	IN
en-wikipedia-org-4539	379	14	estate	estate	NN
en-wikipedia-org-4539	379	15	and	and	CC
en-wikipedia-org-4539	379	16	gift	gift	NN
en-wikipedia-org-4539	379	17	tax	tax	NN
en-wikipedia-org-4539	379	18	whether	whether	IN
en-wikipedia-org-4539	379	19	the	the	DT
en-wikipedia-org-4539	379	20	decedent	decedent	NN
en-wikipedia-org-4539	379	21	or	or	CC
en-wikipedia-org-4539	379	22	donor	donor	NN
en-wikipedia-org-4539	379	23	is	be	VBZ
en-wikipedia-org-4539	379	24	resident	resident	JJ
en-wikipedia-org-4539	379	25	or	or	CC
en-wikipedia-org-4539	379	26	nonresident	nonresident	JJ
en-wikipedia-org-4539	379	27	,	,	,
en-wikipedia-org-4539	379	28	citizen	citizen	NN
en-wikipedia-org-4539	379	29	or	or	CC
en-wikipedia-org-4539	379	30	alien	alien	NN
en-wikipedia-org-4539	379	31	.	.	.
en-wikipedia-org-4539	380	1	The	the	DT
en-wikipedia-org-4539	380	2	taxable	taxable	JJ
en-wikipedia-org-4539	380	3	amount	amount	NN
en-wikipedia-org-4539	380	4	of	of	IN
en-wikipedia-org-4539	380	5	a	a	DT
en-wikipedia-org-4539	380	6	gift	gift	NN
en-wikipedia-org-4539	380	7	is	be	VBZ
en-wikipedia-org-4539	380	8	the	the	DT
en-wikipedia-org-4539	380	9	fair	fair	JJ
en-wikipedia-org-4539	380	10	market	market	NN
en-wikipedia-org-4539	380	11	value	value	NN
en-wikipedia-org-4539	380	12	of	of	IN
en-wikipedia-org-4539	380	13	the	the	DT
en-wikipedia-org-4539	380	14	property	property	NN
en-wikipedia-org-4539	380	15	in	in	IN
en-wikipedia-org-4539	380	16	excess	excess	NN
en-wikipedia-org-4539	380	17	of	of	IN
en-wikipedia-org-4539	380	18	consideration	consideration	NN
en-wikipedia-org-4539	380	19	received	receive	VBN
en-wikipedia-org-4539	380	20	at	at	IN
en-wikipedia-org-4539	380	21	the	the	DT
en-wikipedia-org-4539	380	22	date	date	NN
en-wikipedia-org-4539	380	23	of	of	IN
en-wikipedia-org-4539	380	24	gift	gift	NN
en-wikipedia-org-4539	380	25	.	.	.
en-wikipedia-org-4539	381	1	The	the	DT
en-wikipedia-org-4539	381	2	taxable	taxable	JJ
en-wikipedia-org-4539	381	3	amount	amount	NN
en-wikipedia-org-4539	381	4	of	of	IN
en-wikipedia-org-4539	381	5	an	an	DT
en-wikipedia-org-4539	381	6	estate	estate	NN
en-wikipedia-org-4539	381	7	is	be	VBZ
en-wikipedia-org-4539	381	8	the	the	DT
en-wikipedia-org-4539	381	9	gross	gross	JJ
en-wikipedia-org-4539	381	10	fair	fair	JJ
en-wikipedia-org-4539	381	11	market	market	NN
en-wikipedia-org-4539	381	12	value	value	NN
en-wikipedia-org-4539	381	13	of	of	IN
en-wikipedia-org-4539	381	14	all	all	DT
en-wikipedia-org-4539	381	15	rights	right	NNS
en-wikipedia-org-4539	381	16	considered	consider	VBN
en-wikipedia-org-4539	381	17	property	property	NN
en-wikipedia-org-4539	381	18	at	at	IN
en-wikipedia-org-4539	381	19	the	the	DT
en-wikipedia-org-4539	381	20	date	date	NN
en-wikipedia-org-4539	381	21	of	of	IN
en-wikipedia-org-4539	381	22	death	death	NN
en-wikipedia-org-4539	381	23	(	(	-LRB-
en-wikipedia-org-4539	381	24	or	or	CC
en-wikipedia-org-4539	381	25	an	an	DT
en-wikipedia-org-4539	381	26	alternative	alternative	JJ
en-wikipedia-org-4539	381	27	valuation	valuation	NN
en-wikipedia-org-4539	381	28	date	date	NN
en-wikipedia-org-4539	381	29	)	)	-RRB-
en-wikipedia-org-4539	381	30	(	(	-LRB-
en-wikipedia-org-4539	381	31	"	"	``
en-wikipedia-org-4539	381	32	gross	gross	JJ
en-wikipedia-org-4539	381	33	estate	estate	NN
en-wikipedia-org-4539	381	34	"	"	''
en-wikipedia-org-4539	381	35	)	)	-RRB-
en-wikipedia-org-4539	381	36	,	,	,
en-wikipedia-org-4539	381	37	less	less	JJR
en-wikipedia-org-4539	381	38	liabilities	liability	NNS
en-wikipedia-org-4539	381	39	of	of	IN
en-wikipedia-org-4539	381	40	the	the	DT
en-wikipedia-org-4539	381	41	decedent	decedent	NN
en-wikipedia-org-4539	381	42	,	,	,
en-wikipedia-org-4539	381	43	costs	cost	NNS
en-wikipedia-org-4539	381	44	of	of	IN
en-wikipedia-org-4539	381	45	administration	administration	NN
en-wikipedia-org-4539	381	46	(	(	-LRB-
en-wikipedia-org-4539	381	47	including	include	VBG
en-wikipedia-org-4539	381	48	funeral	funeral	NN
en-wikipedia-org-4539	381	49	expenses	expense	NNS
en-wikipedia-org-4539	381	50	)	)	-RRB-
en-wikipedia-org-4539	381	51	and	and	CC
en-wikipedia-org-4539	381	52	certain	certain	JJ
en-wikipedia-org-4539	381	53	other	other	JJ
en-wikipedia-org-4539	381	54	deductions	deduction	NNS
en-wikipedia-org-4539	381	55	.	.	.
en-wikipedia-org-4539	382	1	State	state	NN
en-wikipedia-org-4539	382	2	estate	estate	NN
en-wikipedia-org-4539	382	3	taxes	taxis	NNS
en-wikipedia-org-4539	382	4	are	be	VBP
en-wikipedia-org-4539	382	5	deductible	deductible	JJ
en-wikipedia-org-4539	382	6	,	,	,
en-wikipedia-org-4539	382	7	with	with	IN
en-wikipedia-org-4539	382	8	limitations	limitation	NNS
en-wikipedia-org-4539	382	9	,	,	,
en-wikipedia-org-4539	382	10	in	in	IN
en-wikipedia-org-4539	382	11	computing	compute	VBG
en-wikipedia-org-4539	382	12	the	the	DT
en-wikipedia-org-4539	382	13	federal	federal	JJ
en-wikipedia-org-4539	382	14	taxable	taxable	JJ
en-wikipedia-org-4539	382	15	estate	estate	NN
en-wikipedia-org-4539	382	16	.	.	.
en-wikipedia-org-4539	383	1	Bequests	bequest	NNS
en-wikipedia-org-4539	383	2	to	to	IN
en-wikipedia-org-4539	383	3	charities	charity	NNS
en-wikipedia-org-4539	383	4	reduce	reduce	VB
en-wikipedia-org-4539	383	5	the	the	DT
en-wikipedia-org-4539	383	6	taxable	taxable	JJ
en-wikipedia-org-4539	383	7	estate	estate	NN
en-wikipedia-org-4539	383	8	.	.	.
en-wikipedia-org-4539	384	1	Gift	gift	NN
en-wikipedia-org-4539	384	2	tax	tax	NN
en-wikipedia-org-4539	384	3	applies	apply	VBZ
en-wikipedia-org-4539	384	4	to	to	IN
en-wikipedia-org-4539	384	5	all	all	DT
en-wikipedia-org-4539	384	6	irrevocable	irrevocable	JJ
en-wikipedia-org-4539	384	7	transfers	transfer	NNS
en-wikipedia-org-4539	384	8	of	of	IN
en-wikipedia-org-4539	384	9	interests	interest	NNS
en-wikipedia-org-4539	384	10	in	in	IN
en-wikipedia-org-4539	384	11	tangible	tangible	JJ
en-wikipedia-org-4539	384	12	or	or	CC
en-wikipedia-org-4539	384	13	intangible	intangible	JJ
en-wikipedia-org-4539	384	14	property	property	NN
en-wikipedia-org-4539	384	15	.	.	.
en-wikipedia-org-4539	385	1	Estate	estate	NN
en-wikipedia-org-4539	385	2	tax	tax	NN
en-wikipedia-org-4539	385	3	applies	apply	VBZ
en-wikipedia-org-4539	385	4	to	to	IN
en-wikipedia-org-4539	385	5	all	all	DT
en-wikipedia-org-4539	385	6	property	property	NN
en-wikipedia-org-4539	385	7	owned	own	VBN
en-wikipedia-org-4539	385	8	in	in	IN
en-wikipedia-org-4539	385	9	whole	whole	NN
en-wikipedia-org-4539	385	10	or	or	CC
en-wikipedia-org-4539	385	11	in	in	IN
en-wikipedia-org-4539	385	12	part	part	NN
en-wikipedia-org-4539	385	13	by	by	IN
en-wikipedia-org-4539	385	14	a	a	DT
en-wikipedia-org-4539	385	15	citizen	citizen	NN
en-wikipedia-org-4539	385	16	or	or	CC
en-wikipedia-org-4539	385	17	resident	resident	NN
en-wikipedia-org-4539	385	18	at	at	IN
en-wikipedia-org-4539	385	19	the	the	DT
en-wikipedia-org-4539	385	20	time	time	NN
en-wikipedia-org-4539	385	21	of	of	IN
en-wikipedia-org-4539	385	22	his	-PRON-	PRP$
en-wikipedia-org-4539	385	23	or	or	CC
en-wikipedia-org-4539	385	24	her	-PRON-	PRP$
en-wikipedia-org-4539	385	25	death	death	NN
en-wikipedia-org-4539	385	26	,	,	,
en-wikipedia-org-4539	385	27	to	to	IN
en-wikipedia-org-4539	385	28	the	the	DT
en-wikipedia-org-4539	385	29	extent	extent	NN
en-wikipedia-org-4539	385	30	of	of	IN
en-wikipedia-org-4539	385	31	the	the	DT
en-wikipedia-org-4539	385	32	interest	interest	NN
en-wikipedia-org-4539	385	33	in	in	IN
en-wikipedia-org-4539	385	34	the	the	DT
en-wikipedia-org-4539	385	35	property	property	NN
en-wikipedia-org-4539	385	36	.	.	.
en-wikipedia-org-4539	386	1	Generally	generally	RB
en-wikipedia-org-4539	386	2	,	,	,
en-wikipedia-org-4539	386	3	all	all	DT
en-wikipedia-org-4539	386	4	types	type	NNS
en-wikipedia-org-4539	386	5	of	of	IN
en-wikipedia-org-4539	386	6	property	property	NN
en-wikipedia-org-4539	386	7	are	be	VBP
en-wikipedia-org-4539	386	8	subject	subject	JJ
en-wikipedia-org-4539	386	9	to	to	IN
en-wikipedia-org-4539	386	10	estate	estate	NN
en-wikipedia-org-4539	386	11	tax	tax	NN
en-wikipedia-org-4539	386	12	.	.	.
en-wikipedia-org-4539	387	1	[	[	-LRB-
en-wikipedia-org-4539	387	2	94	94	CD
en-wikipedia-org-4539	387	3	]	]	-RRB-
en-wikipedia-org-4539	387	4	Whether	whether	IN
en-wikipedia-org-4539	387	5	a	a	DT
en-wikipedia-org-4539	387	6	decedent	decedent	NN
en-wikipedia-org-4539	387	7	has	have	VBZ
en-wikipedia-org-4539	387	8	sufficient	sufficient	JJ
en-wikipedia-org-4539	387	9	interest	interest	NN
en-wikipedia-org-4539	387	10	in	in	IN
en-wikipedia-org-4539	387	11	property	property	NN
en-wikipedia-org-4539	387	12	for	for	IN
en-wikipedia-org-4539	387	13	the	the	DT
en-wikipedia-org-4539	387	14	property	property	NN
en-wikipedia-org-4539	387	15	to	to	TO
en-wikipedia-org-4539	387	16	be	be	VB
en-wikipedia-org-4539	387	17	subject	subject	JJ
en-wikipedia-org-4539	387	18	to	to	IN
en-wikipedia-org-4539	387	19	gift	gift	NN
en-wikipedia-org-4539	387	20	or	or	CC
en-wikipedia-org-4539	387	21	estate	estate	NN
en-wikipedia-org-4539	387	22	tax	tax	NN
en-wikipedia-org-4539	387	23	is	be	VBZ
en-wikipedia-org-4539	387	24	determined	determine	VBN
en-wikipedia-org-4539	387	25	under	under	IN
en-wikipedia-org-4539	387	26	applicable	applicable	JJ
en-wikipedia-org-4539	387	27	state	state	NN
en-wikipedia-org-4539	387	28	property	property	NN
en-wikipedia-org-4539	387	29	laws	law	NNS
en-wikipedia-org-4539	387	30	.	.	.
en-wikipedia-org-4539	388	1	Certain	certain	JJ
en-wikipedia-org-4539	388	2	interests	interest	NNS
en-wikipedia-org-4539	388	3	in	in	IN
en-wikipedia-org-4539	388	4	property	property	NN
en-wikipedia-org-4539	388	5	that	that	WDT
en-wikipedia-org-4539	388	6	lapse	lapse	VBP
en-wikipedia-org-4539	388	7	at	at	IN
en-wikipedia-org-4539	388	8	death	death	NN
en-wikipedia-org-4539	388	9	(	(	-LRB-
en-wikipedia-org-4539	388	10	such	such	JJ
en-wikipedia-org-4539	388	11	as	as	IN
en-wikipedia-org-4539	388	12	life	life	NN
en-wikipedia-org-4539	388	13	insurance	insurance	NN
en-wikipedia-org-4539	388	14	)	)	-RRB-
en-wikipedia-org-4539	388	15	are	be	VBP
en-wikipedia-org-4539	388	16	included	include	VBN
en-wikipedia-org-4539	388	17	in	in	IN
en-wikipedia-org-4539	388	18	the	the	DT
en-wikipedia-org-4539	388	19	taxable	taxable	JJ
en-wikipedia-org-4539	388	20	estate	estate	NN
en-wikipedia-org-4539	388	21	.	.	.
en-wikipedia-org-4539	389	1	Taxable	taxable	JJ
en-wikipedia-org-4539	389	2	values	value	NNS
en-wikipedia-org-4539	389	3	of	of	IN
en-wikipedia-org-4539	389	4	estates	estate	NNS
en-wikipedia-org-4539	389	5	and	and	CC
en-wikipedia-org-4539	389	6	gifts	gift	NNS
en-wikipedia-org-4539	389	7	are	be	VBP
en-wikipedia-org-4539	389	8	the	the	DT
en-wikipedia-org-4539	389	9	fair	fair	JJ
en-wikipedia-org-4539	389	10	market	market	NN
en-wikipedia-org-4539	389	11	value	value	NN
en-wikipedia-org-4539	389	12	.	.	.
en-wikipedia-org-4539	390	1	For	for	IN
en-wikipedia-org-4539	390	2	some	some	DT
en-wikipedia-org-4539	390	3	assets	asset	NNS
en-wikipedia-org-4539	390	4	,	,	,
en-wikipedia-org-4539	390	5	such	such	JJ
en-wikipedia-org-4539	390	6	as	as	IN
en-wikipedia-org-4539	390	7	widely	widely	RB
en-wikipedia-org-4539	390	8	traded	trade	VBN
en-wikipedia-org-4539	390	9	stocks	stock	NNS
en-wikipedia-org-4539	390	10	and	and	CC
en-wikipedia-org-4539	390	11	bonds	bond	NNS
en-wikipedia-org-4539	390	12	,	,	,
en-wikipedia-org-4539	390	13	the	the	DT
en-wikipedia-org-4539	390	14	value	value	NN
en-wikipedia-org-4539	390	15	may	may	MD
en-wikipedia-org-4539	390	16	be	be	VB
en-wikipedia-org-4539	390	17	determined	determine	VBN
en-wikipedia-org-4539	390	18	by	by	IN
en-wikipedia-org-4539	390	19	market	market	NN
en-wikipedia-org-4539	390	20	listings	listing	NNS
en-wikipedia-org-4539	390	21	.	.	.
en-wikipedia-org-4539	391	1	The	the	DT
en-wikipedia-org-4539	391	2	value	value	NN
en-wikipedia-org-4539	391	3	of	of	IN
en-wikipedia-org-4539	391	4	other	other	JJ
en-wikipedia-org-4539	391	5	property	property	NN
en-wikipedia-org-4539	391	6	may	may	MD
en-wikipedia-org-4539	391	7	be	be	VB
en-wikipedia-org-4539	391	8	determined	determine	VBN
en-wikipedia-org-4539	391	9	by	by	IN
en-wikipedia-org-4539	391	10	appraisals	appraisal	NNS
en-wikipedia-org-4539	391	11	,	,	,
en-wikipedia-org-4539	391	12	which	which	WDT
en-wikipedia-org-4539	391	13	are	be	VBP
en-wikipedia-org-4539	391	14	subject	subject	JJ
en-wikipedia-org-4539	391	15	to	to	IN
en-wikipedia-org-4539	391	16	potential	potential	JJ
en-wikipedia-org-4539	391	17	contest	contest	NN
en-wikipedia-org-4539	391	18	by	by	IN
en-wikipedia-org-4539	391	19	the	the	DT
en-wikipedia-org-4539	391	20	taxing	tax	VBG
en-wikipedia-org-4539	391	21	authority	authority	NN
en-wikipedia-org-4539	391	22	.	.	.
en-wikipedia-org-4539	392	1	Special	special	JJ
en-wikipedia-org-4539	392	2	use	use	NN
en-wikipedia-org-4539	392	3	valuation	valuation	NN
en-wikipedia-org-4539	392	4	applies	apply	VBZ
en-wikipedia-org-4539	392	5	to	to	IN
en-wikipedia-org-4539	392	6	farms	farm	NNS
en-wikipedia-org-4539	392	7	and	and	CC
en-wikipedia-org-4539	392	8	closely	closely	RB
en-wikipedia-org-4539	392	9	held	hold	VBN
en-wikipedia-org-4539	392	10	businesses	business	NNS
en-wikipedia-org-4539	392	11	,	,	,
en-wikipedia-org-4539	392	12	subject	subject	JJ
en-wikipedia-org-4539	392	13	to	to	IN
en-wikipedia-org-4539	392	14	limited	limited	JJ
en-wikipedia-org-4539	392	15	dollar	dollar	NN
en-wikipedia-org-4539	392	16	amount	amount	NN
en-wikipedia-org-4539	392	17	and	and	CC
en-wikipedia-org-4539	392	18	other	other	JJ
en-wikipedia-org-4539	392	19	conditions	condition	NNS
en-wikipedia-org-4539	392	20	.	.	.
en-wikipedia-org-4539	393	1	Monetary	monetary	JJ
en-wikipedia-org-4539	393	2	assets	asset	NNS
en-wikipedia-org-4539	393	3	,	,	,
en-wikipedia-org-4539	393	4	such	such	JJ
en-wikipedia-org-4539	393	5	as	as	IN
en-wikipedia-org-4539	393	6	cash	cash	NN
en-wikipedia-org-4539	393	7	,	,	,
en-wikipedia-org-4539	393	8	mortgages	mortgage	NNS
en-wikipedia-org-4539	393	9	,	,	,
en-wikipedia-org-4539	393	10	and	and	CC
en-wikipedia-org-4539	393	11	notes	note	NNS
en-wikipedia-org-4539	393	12	,	,	,
en-wikipedia-org-4539	393	13	are	be	VBP
en-wikipedia-org-4539	393	14	valued	value	VBN
en-wikipedia-org-4539	393	15	at	at	IN
en-wikipedia-org-4539	393	16	the	the	DT
en-wikipedia-org-4539	393	17	face	face	NN
en-wikipedia-org-4539	393	18	amount	amount	NN
en-wikipedia-org-4539	393	19	,	,	,
en-wikipedia-org-4539	393	20	unless	unless	IN
en-wikipedia-org-4539	393	21	another	another	DT
en-wikipedia-org-4539	393	22	value	value	NN
en-wikipedia-org-4539	393	23	is	be	VBZ
en-wikipedia-org-4539	393	24	clearly	clearly	RB
en-wikipedia-org-4539	393	25	established	establish	VBN
en-wikipedia-org-4539	393	26	.	.	.
en-wikipedia-org-4539	394	1	Life	life	NN
en-wikipedia-org-4539	394	2	insurance	insurance	NN
en-wikipedia-org-4539	394	3	proceeds	proceed	NNS
en-wikipedia-org-4539	394	4	are	be	VBP
en-wikipedia-org-4539	394	5	included	include	VBN
en-wikipedia-org-4539	394	6	in	in	IN
en-wikipedia-org-4539	394	7	the	the	DT
en-wikipedia-org-4539	394	8	gross	gross	JJ
en-wikipedia-org-4539	394	9	estate	estate	NN
en-wikipedia-org-4539	394	10	.	.	.
en-wikipedia-org-4539	395	1	The	the	DT
en-wikipedia-org-4539	395	2	value	value	NN
en-wikipedia-org-4539	395	3	of	of	IN
en-wikipedia-org-4539	395	4	a	a	DT
en-wikipedia-org-4539	395	5	right	right	NN
en-wikipedia-org-4539	395	6	of	of	IN
en-wikipedia-org-4539	395	7	a	a	DT
en-wikipedia-org-4539	395	8	beneficiary	beneficiary	NN
en-wikipedia-org-4539	395	9	of	of	IN
en-wikipedia-org-4539	395	10	an	an	DT
en-wikipedia-org-4539	395	11	estate	estate	NN
en-wikipedia-org-4539	395	12	to	to	TO
en-wikipedia-org-4539	395	13	receive	receive	VB
en-wikipedia-org-4539	395	14	an	an	DT
en-wikipedia-org-4539	395	15	annuity	annuity	NN
en-wikipedia-org-4539	395	16	is	be	VBZ
en-wikipedia-org-4539	395	17	included	include	VBN
en-wikipedia-org-4539	395	18	in	in	IN
en-wikipedia-org-4539	395	19	the	the	DT
en-wikipedia-org-4539	395	20	gross	gross	JJ
en-wikipedia-org-4539	395	21	estate	estate	NN
en-wikipedia-org-4539	395	22	.	.	.
en-wikipedia-org-4539	396	1	Certain	certain	JJ
en-wikipedia-org-4539	396	2	transfers	transfer	NNS
en-wikipedia-org-4539	396	3	during	during	IN
en-wikipedia-org-4539	396	4	lifetime	lifetime	NN
en-wikipedia-org-4539	396	5	may	may	MD
en-wikipedia-org-4539	396	6	be	be	VB
en-wikipedia-org-4539	396	7	included	include	VBN
en-wikipedia-org-4539	396	8	in	in	IN
en-wikipedia-org-4539	396	9	the	the	DT
en-wikipedia-org-4539	396	10	gross	gross	JJ
en-wikipedia-org-4539	396	11	estate	estate	NN
en-wikipedia-org-4539	396	12	.	.	.
en-wikipedia-org-4539	397	1	Certain	certain	JJ
en-wikipedia-org-4539	397	2	powers	power	NNS
en-wikipedia-org-4539	397	3	of	of	IN
en-wikipedia-org-4539	397	4	a	a	DT
en-wikipedia-org-4539	397	5	decedent	decedent	NN
en-wikipedia-org-4539	397	6	to	to	TO
en-wikipedia-org-4539	397	7	control	control	VB
en-wikipedia-org-4539	397	8	the	the	DT
en-wikipedia-org-4539	397	9	disposition	disposition	NN
en-wikipedia-org-4539	397	10	of	of	IN
en-wikipedia-org-4539	397	11	property	property	NN
en-wikipedia-org-4539	397	12	by	by	IN
en-wikipedia-org-4539	397	13	another	another	DT
en-wikipedia-org-4539	397	14	are	be	VBP
en-wikipedia-org-4539	397	15	included	include	VBN
en-wikipedia-org-4539	397	16	in	in	IN
en-wikipedia-org-4539	397	17	the	the	DT
en-wikipedia-org-4539	397	18	gross	gross	JJ
en-wikipedia-org-4539	397	19	estate	estate	NN
en-wikipedia-org-4539	397	20	.	.	.
en-wikipedia-org-4539	398	1	The	the	DT
en-wikipedia-org-4539	398	2	taxable	taxable	JJ
en-wikipedia-org-4539	398	3	estate	estate	NN
en-wikipedia-org-4539	398	4	of	of	IN
en-wikipedia-org-4539	398	5	a	a	DT
en-wikipedia-org-4539	398	6	married	married	JJ
en-wikipedia-org-4539	398	7	decedent	decedent	NN
en-wikipedia-org-4539	398	8	is	be	VBZ
en-wikipedia-org-4539	398	9	reduced	reduce	VBN
en-wikipedia-org-4539	398	10	by	by	IN
en-wikipedia-org-4539	398	11	a	a	DT
en-wikipedia-org-4539	398	12	deduction	deduction	NN
en-wikipedia-org-4539	398	13	for	for	IN
en-wikipedia-org-4539	398	14	all	all	DT
en-wikipedia-org-4539	398	15	property	property	NN
en-wikipedia-org-4539	398	16	passing	pass	VBG
en-wikipedia-org-4539	398	17	to	to	IN
en-wikipedia-org-4539	398	18	the	the	DT
en-wikipedia-org-4539	398	19	decedent	decedent	NN
en-wikipedia-org-4539	398	20	's	's	POS
en-wikipedia-org-4539	398	21	spouse	spouse	NN
en-wikipedia-org-4539	398	22	.	.	.
en-wikipedia-org-4539	399	1	Certain	certain	JJ
en-wikipedia-org-4539	399	2	terminable	terminable	JJ
en-wikipedia-org-4539	399	3	interests	interest	NNS
en-wikipedia-org-4539	399	4	are	be	VBP
en-wikipedia-org-4539	399	5	included	include	VBN
en-wikipedia-org-4539	399	6	.	.	.
en-wikipedia-org-4539	400	1	Other	other	JJ
en-wikipedia-org-4539	400	2	conditions	condition	NNS
en-wikipedia-org-4539	400	3	may	may	MD
en-wikipedia-org-4539	400	4	apply	apply	VB
en-wikipedia-org-4539	400	5	.	.	.
en-wikipedia-org-4539	401	1	Donors	donor	NNS
en-wikipedia-org-4539	401	2	of	of	IN
en-wikipedia-org-4539	401	3	gifts	gift	NNS
en-wikipedia-org-4539	401	4	in	in	IN
en-wikipedia-org-4539	401	5	excess	excess	NN
en-wikipedia-org-4539	401	6	of	of	IN
en-wikipedia-org-4539	401	7	the	the	DT
en-wikipedia-org-4539	401	8	annual	annual	JJ
en-wikipedia-org-4539	401	9	exclusion	exclusion	NN
en-wikipedia-org-4539	401	10	must	must	MD
en-wikipedia-org-4539	401	11	file	file	VB
en-wikipedia-org-4539	401	12	gift	gift	NN
en-wikipedia-org-4539	401	13	tax	tax	NN
en-wikipedia-org-4539	401	14	returns	return	NNS
en-wikipedia-org-4539	401	15	on	on	IN
en-wikipedia-org-4539	401	16	IRS	IRS	NNP
en-wikipedia-org-4539	401	17	Form	Form	NNP
en-wikipedia-org-4539	401	18	709	709	NNP
en-wikipedia-org-4539	401	19	and	and	CC
en-wikipedia-org-4539	401	20	pay	pay	VB
en-wikipedia-org-4539	401	21	the	the	DT
en-wikipedia-org-4539	401	22	tax	tax	NN
en-wikipedia-org-4539	401	23	.	.	.
en-wikipedia-org-4539	402	1	Executors	executor	NNS
en-wikipedia-org-4539	402	2	of	of	IN
en-wikipedia-org-4539	402	3	estates	estate	NNS
en-wikipedia-org-4539	402	4	with	with	IN
en-wikipedia-org-4539	402	5	a	a	DT
en-wikipedia-org-4539	402	6	gross	gross	JJ
en-wikipedia-org-4539	402	7	value	value	NN
en-wikipedia-org-4539	402	8	in	in	IN
en-wikipedia-org-4539	402	9	excess	excess	NN
en-wikipedia-org-4539	402	10	of	of	IN
en-wikipedia-org-4539	402	11	the	the	DT
en-wikipedia-org-4539	402	12	unified	unified	JJ
en-wikipedia-org-4539	402	13	credit	credit	NN
en-wikipedia-org-4539	402	14	must	must	MD
en-wikipedia-org-4539	402	15	file	file	VB
en-wikipedia-org-4539	402	16	an	an	DT
en-wikipedia-org-4539	402	17	estate	estate	NN
en-wikipedia-org-4539	402	18	tax	tax	NN
en-wikipedia-org-4539	402	19	return	return	NN
en-wikipedia-org-4539	402	20	on	on	IN
en-wikipedia-org-4539	402	21	IRS	IRS	NNP
en-wikipedia-org-4539	402	22	Form	Form	NNP
en-wikipedia-org-4539	402	23	706	706	CD
en-wikipedia-org-4539	402	24	and	and	CC
en-wikipedia-org-4539	402	25	pay	pay	VB
en-wikipedia-org-4539	402	26	the	the	DT
en-wikipedia-org-4539	402	27	tax	tax	NN
en-wikipedia-org-4539	402	28	from	from	IN
en-wikipedia-org-4539	402	29	the	the	DT
en-wikipedia-org-4539	402	30	estate	estate	NN
en-wikipedia-org-4539	402	31	.	.	.
en-wikipedia-org-4539	403	1	Returns	return	NNS
en-wikipedia-org-4539	403	2	are	be	VBP
en-wikipedia-org-4539	403	3	required	require	VBN
en-wikipedia-org-4539	403	4	if	if	IN
en-wikipedia-org-4539	403	5	the	the	DT
en-wikipedia-org-4539	403	6	gifts	gift	NNS
en-wikipedia-org-4539	403	7	or	or	CC
en-wikipedia-org-4539	403	8	gross	gross	JJ
en-wikipedia-org-4539	403	9	estate	estate	NN
en-wikipedia-org-4539	403	10	exceed	exceed	VBP
en-wikipedia-org-4539	403	11	the	the	DT
en-wikipedia-org-4539	403	12	exclusions	exclusion	NNS
en-wikipedia-org-4539	403	13	.	.	.
en-wikipedia-org-4539	404	1	Each	each	DT
en-wikipedia-org-4539	404	2	state	state	NN
en-wikipedia-org-4539	404	3	has	have	VBZ
en-wikipedia-org-4539	404	4	its	-PRON-	PRP$
en-wikipedia-org-4539	404	5	own	own	JJ
en-wikipedia-org-4539	404	6	forms	form	NNS
en-wikipedia-org-4539	404	7	and	and	CC
en-wikipedia-org-4539	404	8	filing	filing	NN
en-wikipedia-org-4539	404	9	requirements	requirement	NNS
en-wikipedia-org-4539	404	10	.	.	.
en-wikipedia-org-4539	405	1	Tax	tax	NN
en-wikipedia-org-4539	405	2	authorities	authority	NNS
en-wikipedia-org-4539	405	3	may	may	MD
en-wikipedia-org-4539	405	4	examine	examine	VB
en-wikipedia-org-4539	405	5	and	and	CC
en-wikipedia-org-4539	405	6	adjust	adjust	VB
en-wikipedia-org-4539	405	7	gift	gift	NN
en-wikipedia-org-4539	405	8	and	and	CC
en-wikipedia-org-4539	405	9	estate	estate	NN
en-wikipedia-org-4539	405	10	tax	tax	NN
en-wikipedia-org-4539	405	11	returns	return	NNS
en-wikipedia-org-4539	405	12	.	.	.
en-wikipedia-org-4539	406	1	Licenses	license	NNS
en-wikipedia-org-4539	406	2	and	and	CC
en-wikipedia-org-4539	406	3	occupational	occupational	JJ
en-wikipedia-org-4539	406	4	taxes[edit	taxes[edit	,
en-wikipedia-org-4539	406	5	]	]	-RRB-
en-wikipedia-org-4539	406	6	Many	many	JJ
en-wikipedia-org-4539	406	7	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	406	8	within	within	IN
en-wikipedia-org-4539	406	9	the	the	DT
en-wikipedia-org-4539	406	10	United	United	NNP
en-wikipedia-org-4539	406	11	States	States	NNP
en-wikipedia-org-4539	406	12	impose	impose	VBP
en-wikipedia-org-4539	406	13	taxes	taxis	NNS
en-wikipedia-org-4539	406	14	or	or	CC
en-wikipedia-org-4539	406	15	fees	fee	NNS
en-wikipedia-org-4539	406	16	on	on	IN
en-wikipedia-org-4539	406	17	the	the	DT
en-wikipedia-org-4539	406	18	privilege	privilege	NN
en-wikipedia-org-4539	406	19	of	of	IN
en-wikipedia-org-4539	406	20	carrying	carry	VBG
en-wikipedia-org-4539	406	21	on	on	IN
en-wikipedia-org-4539	406	22	a	a	DT
en-wikipedia-org-4539	406	23	particular	particular	JJ
en-wikipedia-org-4539	406	24	business	business	NN
en-wikipedia-org-4539	406	25	or	or	CC
en-wikipedia-org-4539	406	26	maintaining	maintain	VBG
en-wikipedia-org-4539	406	27	a	a	DT
en-wikipedia-org-4539	406	28	particular	particular	JJ
en-wikipedia-org-4539	406	29	professional	professional	JJ
en-wikipedia-org-4539	406	30	certification	certification	NN
en-wikipedia-org-4539	406	31	.	.	.
en-wikipedia-org-4539	407	1	These	these	DT
en-wikipedia-org-4539	407	2	licensing	licensing	NN
en-wikipedia-org-4539	407	3	or	or	CC
en-wikipedia-org-4539	407	4	occupational	occupational	JJ
en-wikipedia-org-4539	407	5	taxes	taxis	NNS
en-wikipedia-org-4539	407	6	may	may	MD
en-wikipedia-org-4539	407	7	be	be	VB
en-wikipedia-org-4539	407	8	a	a	DT
en-wikipedia-org-4539	407	9	fixed	fix	VBN
en-wikipedia-org-4539	407	10	dollar	dollar	NN
en-wikipedia-org-4539	407	11	amount	amount	NN
en-wikipedia-org-4539	407	12	per	per	IN
en-wikipedia-org-4539	407	13	year	year	NN
en-wikipedia-org-4539	407	14	for	for	IN
en-wikipedia-org-4539	407	15	the	the	DT
en-wikipedia-org-4539	407	16	licensee	licensee	NN
en-wikipedia-org-4539	407	17	,	,	,
en-wikipedia-org-4539	407	18	an	an	DT
en-wikipedia-org-4539	407	19	amount	amount	NN
en-wikipedia-org-4539	407	20	based	base	VBN
en-wikipedia-org-4539	407	21	on	on	IN
en-wikipedia-org-4539	407	22	the	the	DT
en-wikipedia-org-4539	407	23	number	number	NN
en-wikipedia-org-4539	407	24	of	of	IN
en-wikipedia-org-4539	407	25	practitioners	practitioner	NNS
en-wikipedia-org-4539	407	26	in	in	IN
en-wikipedia-org-4539	407	27	the	the	DT
en-wikipedia-org-4539	407	28	firm	firm	NN
en-wikipedia-org-4539	407	29	,	,	,
en-wikipedia-org-4539	407	30	a	a	DT
en-wikipedia-org-4539	407	31	percentage	percentage	NN
en-wikipedia-org-4539	407	32	of	of	IN
en-wikipedia-org-4539	407	33	revenue	revenue	NN
en-wikipedia-org-4539	407	34	,	,	,
en-wikipedia-org-4539	407	35	or	or	CC
en-wikipedia-org-4539	407	36	any	any	DT
en-wikipedia-org-4539	407	37	of	of	IN
en-wikipedia-org-4539	407	38	several	several	JJ
en-wikipedia-org-4539	407	39	other	other	JJ
en-wikipedia-org-4539	407	40	bases	basis	NNS
en-wikipedia-org-4539	407	41	.	.	.
en-wikipedia-org-4539	408	1	Persons	person	NNS
en-wikipedia-org-4539	408	2	providing	provide	VBG
en-wikipedia-org-4539	408	3	professional	professional	JJ
en-wikipedia-org-4539	408	4	or	or	CC
en-wikipedia-org-4539	408	5	personal	personal	JJ
en-wikipedia-org-4539	408	6	services	service	NNS
en-wikipedia-org-4539	408	7	are	be	VBP
en-wikipedia-org-4539	408	8	often	often	RB
en-wikipedia-org-4539	408	9	subject	subject	JJ
en-wikipedia-org-4539	408	10	to	to	IN
en-wikipedia-org-4539	408	11	such	such	JJ
en-wikipedia-org-4539	408	12	fees	fee	NNS
en-wikipedia-org-4539	408	13	.	.	.
en-wikipedia-org-4539	409	1	Common	common	JJ
en-wikipedia-org-4539	409	2	examples	example	NNS
en-wikipedia-org-4539	409	3	include	include	VBP
en-wikipedia-org-4539	409	4	accountants	accountant	NNS
en-wikipedia-org-4539	409	5	,	,	,
en-wikipedia-org-4539	409	6	attorneys	attorney	NNS
en-wikipedia-org-4539	409	7	,	,	,
en-wikipedia-org-4539	409	8	barbers	barber	NNS
en-wikipedia-org-4539	409	9	,	,	,
en-wikipedia-org-4539	409	10	casinos	casino	NNS
en-wikipedia-org-4539	409	11	,	,	,
en-wikipedia-org-4539	409	12	dentists	dentist	NNS
en-wikipedia-org-4539	409	13	,	,	,
en-wikipedia-org-4539	409	14	doctors	doctor	NNS
en-wikipedia-org-4539	409	15	,	,	,
en-wikipedia-org-4539	409	16	auto	auto	NN
en-wikipedia-org-4539	409	17	mechanics	mechanic	NNS
en-wikipedia-org-4539	409	18	,	,	,
en-wikipedia-org-4539	409	19	plumbers	plumber	NNS
en-wikipedia-org-4539	409	20	,	,	,
en-wikipedia-org-4539	409	21	and	and	CC
en-wikipedia-org-4539	409	22	stock	stock	NN
en-wikipedia-org-4539	409	23	brokers	broker	NNS
en-wikipedia-org-4539	409	24	.	.	.
en-wikipedia-org-4539	410	1	In	in	IN
en-wikipedia-org-4539	410	2	addition	addition	NN
en-wikipedia-org-4539	410	3	to	to	IN
en-wikipedia-org-4539	410	4	the	the	DT
en-wikipedia-org-4539	410	5	tax	tax	NN
en-wikipedia-org-4539	410	6	,	,	,
en-wikipedia-org-4539	410	7	other	other	JJ
en-wikipedia-org-4539	410	8	requirements	requirement	NNS
en-wikipedia-org-4539	410	9	may	may	MD
en-wikipedia-org-4539	410	10	be	be	VB
en-wikipedia-org-4539	410	11	imposed	impose	VBN
en-wikipedia-org-4539	410	12	for	for	IN
en-wikipedia-org-4539	410	13	licensure	licensure	NN
en-wikipedia-org-4539	410	14	.	.	.
en-wikipedia-org-4539	411	1	All	all	DT
en-wikipedia-org-4539	411	2	50	50	CD
en-wikipedia-org-4539	411	3	states	state	NNS
en-wikipedia-org-4539	411	4	impose	impose	VBP
en-wikipedia-org-4539	411	5	vehicle	vehicle	NN
en-wikipedia-org-4539	411	6	license	license	NN
en-wikipedia-org-4539	411	7	fee	fee	NN
en-wikipedia-org-4539	411	8	.	.	.
en-wikipedia-org-4539	412	1	Generally	generally	RB
en-wikipedia-org-4539	412	2	,	,	,
en-wikipedia-org-4539	412	3	the	the	DT
en-wikipedia-org-4539	412	4	fees	fee	NNS
en-wikipedia-org-4539	412	5	are	be	VBP
en-wikipedia-org-4539	412	6	based	base	VBN
en-wikipedia-org-4539	412	7	on	on	IN
en-wikipedia-org-4539	412	8	type	type	NN
en-wikipedia-org-4539	412	9	and	and	CC
en-wikipedia-org-4539	412	10	size	size	NN
en-wikipedia-org-4539	412	11	of	of	IN
en-wikipedia-org-4539	412	12	vehicle	vehicle	NN
en-wikipedia-org-4539	412	13	and	and	CC
en-wikipedia-org-4539	412	14	are	be	VBP
en-wikipedia-org-4539	412	15	imposed	impose	VBN
en-wikipedia-org-4539	412	16	annually	annually	RB
en-wikipedia-org-4539	412	17	or	or	CC
en-wikipedia-org-4539	412	18	biannually	biannually	RB
en-wikipedia-org-4539	412	19	.	.	.
en-wikipedia-org-4539	413	1	All	all	DT
en-wikipedia-org-4539	413	2	states	state	NNS
en-wikipedia-org-4539	413	3	and	and	CC
en-wikipedia-org-4539	413	4	the	the	DT
en-wikipedia-org-4539	413	5	District	District	NNP
en-wikipedia-org-4539	413	6	of	of	IN
en-wikipedia-org-4539	413	7	Columbia	Columbia	NNP
en-wikipedia-org-4539	413	8	also	also	RB
en-wikipedia-org-4539	413	9	impose	impose	VBP
en-wikipedia-org-4539	413	10	a	a	DT
en-wikipedia-org-4539	413	11	fee	fee	NN
en-wikipedia-org-4539	413	12	for	for	IN
en-wikipedia-org-4539	413	13	a	a	DT
en-wikipedia-org-4539	413	14	driver	driver	NN
en-wikipedia-org-4539	413	15	's	's	POS
en-wikipedia-org-4539	413	16	license	license	NN
en-wikipedia-org-4539	413	17	,	,	,
en-wikipedia-org-4539	413	18	which	which	WDT
en-wikipedia-org-4539	413	19	generally	generally	RB
en-wikipedia-org-4539	413	20	must	must	MD
en-wikipedia-org-4539	413	21	be	be	VB
en-wikipedia-org-4539	413	22	renewed	renew	VBN
en-wikipedia-org-4539	413	23	with	with	IN
en-wikipedia-org-4539	413	24	payment	payment	NN
en-wikipedia-org-4539	413	25	of	of	IN
en-wikipedia-org-4539	413	26	fee	fee	NN
en-wikipedia-org-4539	413	27	every	every	DT
en-wikipedia-org-4539	413	28	few	few	JJ
en-wikipedia-org-4539	413	29	years	year	NNS
en-wikipedia-org-4539	413	30	.	.	.
en-wikipedia-org-4539	414	1	User	User	NNP
en-wikipedia-org-4539	414	2	fees[edit	fees[edit	,
en-wikipedia-org-4539	414	3	]	]	-RRB-
en-wikipedia-org-4539	414	4	Fees	fee	NNS
en-wikipedia-org-4539	414	5	are	be	VBP
en-wikipedia-org-4539	414	6	often	often	RB
en-wikipedia-org-4539	414	7	imposed	impose	VBN
en-wikipedia-org-4539	414	8	by	by	IN
en-wikipedia-org-4539	414	9	governments	government	NNS
en-wikipedia-org-4539	414	10	for	for	IN
en-wikipedia-org-4539	414	11	use	use	NN
en-wikipedia-org-4539	414	12	of	of	IN
en-wikipedia-org-4539	414	13	certain	certain	JJ
en-wikipedia-org-4539	414	14	facilities	facility	NNS
en-wikipedia-org-4539	414	15	or	or	CC
en-wikipedia-org-4539	414	16	services	service	NNS
en-wikipedia-org-4539	414	17	.	.	.
en-wikipedia-org-4539	415	1	Such	such	JJ
en-wikipedia-org-4539	415	2	fees	fee	NNS
en-wikipedia-org-4539	415	3	are	be	VBP
en-wikipedia-org-4539	415	4	generally	generally	RB
en-wikipedia-org-4539	415	5	imposed	impose	VBN
en-wikipedia-org-4539	415	6	at	at	IN
en-wikipedia-org-4539	415	7	the	the	DT
en-wikipedia-org-4539	415	8	time	time	NN
en-wikipedia-org-4539	415	9	of	of	IN
en-wikipedia-org-4539	415	10	use	use	NN
en-wikipedia-org-4539	415	11	.	.	.
en-wikipedia-org-4539	416	1	Multi	multi	JJ
en-wikipedia-org-4539	416	2	-	-	JJ
en-wikipedia-org-4539	416	3	use	use	NN
en-wikipedia-org-4539	416	4	permits	permit	NNS
en-wikipedia-org-4539	416	5	may	may	MD
en-wikipedia-org-4539	416	6	be	be	VB
en-wikipedia-org-4539	416	7	available	available	JJ
en-wikipedia-org-4539	416	8	.	.	.
en-wikipedia-org-4539	417	1	For	for	IN
en-wikipedia-org-4539	417	2	example	example	NN
en-wikipedia-org-4539	417	3	,	,	,
en-wikipedia-org-4539	417	4	fees	fee	NNS
en-wikipedia-org-4539	417	5	are	be	VBP
en-wikipedia-org-4539	417	6	imposed	impose	VBN
en-wikipedia-org-4539	417	7	for	for	IN
en-wikipedia-org-4539	417	8	use	use	NN
en-wikipedia-org-4539	417	9	of	of	IN
en-wikipedia-org-4539	417	10	national	national	JJ
en-wikipedia-org-4539	417	11	or	or	CC
en-wikipedia-org-4539	417	12	state	state	NN
en-wikipedia-org-4539	417	13	parks	park	NNS
en-wikipedia-org-4539	417	14	,	,	,
en-wikipedia-org-4539	417	15	for	for	IN
en-wikipedia-org-4539	417	16	requesting	request	VBG
en-wikipedia-org-4539	417	17	and	and	CC
en-wikipedia-org-4539	417	18	obtaining	obtain	VBG
en-wikipedia-org-4539	417	19	certain	certain	JJ
en-wikipedia-org-4539	417	20	rulings	ruling	NNS
en-wikipedia-org-4539	417	21	from	from	IN
en-wikipedia-org-4539	417	22	the	the	DT
en-wikipedia-org-4539	417	23	U.S.	U.S.	NNP
en-wikipedia-org-4539	417	24	Internal	Internal	NNP
en-wikipedia-org-4539	417	25	Revenue	Revenue	NNP
en-wikipedia-org-4539	417	26	Service	Service	NNP
en-wikipedia-org-4539	417	27	(	(	-LRB-
en-wikipedia-org-4539	417	28	IRS	IRS	NNP
en-wikipedia-org-4539	417	29	)	)	-RRB-
en-wikipedia-org-4539	417	30	,	,	,
en-wikipedia-org-4539	417	31	for	for	IN
en-wikipedia-org-4539	417	32	the	the	DT
en-wikipedia-org-4539	417	33	use	use	NN
en-wikipedia-org-4539	417	34	of	of	IN
en-wikipedia-org-4539	417	35	certain	certain	JJ
en-wikipedia-org-4539	417	36	highways	highway	NNS
en-wikipedia-org-4539	417	37	(	(	-LRB-
en-wikipedia-org-4539	417	38	called	call	VBN
en-wikipedia-org-4539	417	39	"	"	``
en-wikipedia-org-4539	417	40	tolls	toll	NNS
en-wikipedia-org-4539	417	41	"	"	''
en-wikipedia-org-4539	417	42	or	or	CC
en-wikipedia-org-4539	417	43	toll	toll	NN
en-wikipedia-org-4539	417	44	roads	road	NNS
en-wikipedia-org-4539	417	45	)	)	-RRB-
en-wikipedia-org-4539	417	46	,	,	,
en-wikipedia-org-4539	417	47	for	for	IN
en-wikipedia-org-4539	417	48	parking	parking	NN
en-wikipedia-org-4539	417	49	on	on	IN
en-wikipedia-org-4539	417	50	public	public	JJ
en-wikipedia-org-4539	417	51	streets	street	NNS
en-wikipedia-org-4539	417	52	,	,	,
en-wikipedia-org-4539	417	53	and	and	CC
en-wikipedia-org-4539	417	54	for	for	IN
en-wikipedia-org-4539	417	55	the	the	DT
en-wikipedia-org-4539	417	56	use	use	NN
en-wikipedia-org-4539	417	57	of	of	IN
en-wikipedia-org-4539	417	58	public	public	JJ
en-wikipedia-org-4539	417	59	transit	transit	NN
en-wikipedia-org-4539	417	60	.	.	.
en-wikipedia-org-4539	418	1	Tax	Tax	NNP
en-wikipedia-org-4539	418	2	administration[edit	administration[edit	LS
en-wikipedia-org-4539	418	3	]	]	-RRB-
en-wikipedia-org-4539	418	4	The	the	DT
en-wikipedia-org-4539	418	5	total	total	JJ
en-wikipedia-org-4539	418	6	tax	tax	NN
en-wikipedia-org-4539	418	7	revenue	revenue	NN
en-wikipedia-org-4539	418	8	as	as	IN
en-wikipedia-org-4539	418	9	a	a	DT
en-wikipedia-org-4539	418	10	percentage	percentage	NN
en-wikipedia-org-4539	418	11	of	of	IN
en-wikipedia-org-4539	418	12	GDP	GDP	NNP
en-wikipedia-org-4539	418	13	for	for	IN
en-wikipedia-org-4539	418	14	the	the	DT
en-wikipedia-org-4539	418	15	U.S.	U.S.	NNP
en-wikipedia-org-4539	418	16	over	over	IN
en-wikipedia-org-4539	418	17	the	the	DT
en-wikipedia-org-4539	418	18	past	past	JJ
en-wikipedia-org-4539	418	19	several	several	JJ
en-wikipedia-org-4539	418	20	decades	decade	NNS
en-wikipedia-org-4539	418	21	compared	compare	VBN
en-wikipedia-org-4539	418	22	to	to	IN
en-wikipedia-org-4539	418	23	other	other	JJ
en-wikipedia-org-4539	418	24	highly	highly	RB
en-wikipedia-org-4539	418	25	developed	develop	VBN
en-wikipedia-org-4539	418	26	states	state	NNS
en-wikipedia-org-4539	418	27	Taxes	taxis	NNS
en-wikipedia-org-4539	418	28	in	in	IN
en-wikipedia-org-4539	418	29	the	the	DT
en-wikipedia-org-4539	418	30	United	United	NNP
en-wikipedia-org-4539	418	31	States	States	NNP
en-wikipedia-org-4539	418	32	are	be	VBP
en-wikipedia-org-4539	418	33	administered	administer	VBN
en-wikipedia-org-4539	418	34	by	by	IN
en-wikipedia-org-4539	418	35	hundreds	hundred	NNS
en-wikipedia-org-4539	418	36	of	of	IN
en-wikipedia-org-4539	418	37	tax	tax	NN
en-wikipedia-org-4539	418	38	authorities	authority	NNS
en-wikipedia-org-4539	418	39	.	.	.
en-wikipedia-org-4539	419	1	At	at	IN
en-wikipedia-org-4539	419	2	the	the	DT
en-wikipedia-org-4539	419	3	federal	federal	JJ
en-wikipedia-org-4539	419	4	level	level	NN
en-wikipedia-org-4539	419	5	there	there	EX
en-wikipedia-org-4539	419	6	are	be	VBP
en-wikipedia-org-4539	419	7	three	three	CD
en-wikipedia-org-4539	419	8	tax	tax	NN
en-wikipedia-org-4539	419	9	administrations	administration	NNS
en-wikipedia-org-4539	419	10	.	.	.
en-wikipedia-org-4539	420	1	Most	Most	JJS
en-wikipedia-org-4539	420	2	domestic	domestic	JJ
en-wikipedia-org-4539	420	3	federal	federal	JJ
en-wikipedia-org-4539	420	4	taxes	taxis	NNS
en-wikipedia-org-4539	420	5	are	be	VBP
en-wikipedia-org-4539	420	6	administered	administer	VBN
en-wikipedia-org-4539	420	7	by	by	IN
en-wikipedia-org-4539	420	8	the	the	DT
en-wikipedia-org-4539	420	9	Internal	Internal	NNP
en-wikipedia-org-4539	420	10	Revenue	Revenue	NNP
en-wikipedia-org-4539	420	11	Service	Service	NNP
en-wikipedia-org-4539	420	12	,	,	,
en-wikipedia-org-4539	420	13	which	which	WDT
en-wikipedia-org-4539	420	14	is	be	VBZ
en-wikipedia-org-4539	420	15	part	part	NN
en-wikipedia-org-4539	420	16	of	of	IN
en-wikipedia-org-4539	420	17	the	the	DT
en-wikipedia-org-4539	420	18	Department	Department	NNP
en-wikipedia-org-4539	420	19	of	of	IN
en-wikipedia-org-4539	420	20	the	the	DT
en-wikipedia-org-4539	420	21	Treasury	Treasury	NNP
en-wikipedia-org-4539	420	22	.	.	.
en-wikipedia-org-4539	421	1	Alcohol	alcohol	NN
en-wikipedia-org-4539	421	2	,	,	,
en-wikipedia-org-4539	421	3	tobacco	tobacco	NN
en-wikipedia-org-4539	421	4	,	,	,
en-wikipedia-org-4539	421	5	and	and	CC
en-wikipedia-org-4539	421	6	firearms	firearm	VBZ
en-wikipedia-org-4539	421	7	taxes	taxis	NNS
en-wikipedia-org-4539	421	8	are	be	VBP
en-wikipedia-org-4539	421	9	administered	administer	VBN
en-wikipedia-org-4539	421	10	by	by	IN
en-wikipedia-org-4539	421	11	the	the	DT
en-wikipedia-org-4539	421	12	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	421	13	and	and	CC
en-wikipedia-org-4539	421	14	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	421	15	Tax	Tax	NNP
en-wikipedia-org-4539	421	16	and	and	CC
en-wikipedia-org-4539	421	17	Trade	Trade	NNP
en-wikipedia-org-4539	421	18	Bureau	Bureau	NNP
en-wikipedia-org-4539	421	19	(	(	-LRB-
en-wikipedia-org-4539	421	20	TTB	TTB	NNP
en-wikipedia-org-4539	421	21	)	)	-RRB-
en-wikipedia-org-4539	421	22	.	.	.
en-wikipedia-org-4539	422	1	Taxes	taxis	NNS
en-wikipedia-org-4539	422	2	on	on	IN
en-wikipedia-org-4539	422	3	imports	import	NNS
en-wikipedia-org-4539	422	4	(	(	-LRB-
en-wikipedia-org-4539	422	5	customs	custom	NNS
en-wikipedia-org-4539	422	6	duties	duty	NNS
en-wikipedia-org-4539	422	7	)	)	-RRB-
en-wikipedia-org-4539	422	8	are	be	VBP
en-wikipedia-org-4539	422	9	administered	administer	VBN
en-wikipedia-org-4539	422	10	by	by	IN
en-wikipedia-org-4539	422	11	U.S.	U.S.	NNP
en-wikipedia-org-4539	422	12	Customs	Customs	NNP
en-wikipedia-org-4539	422	13	and	and	CC
en-wikipedia-org-4539	422	14	Border	Border	NNP
en-wikipedia-org-4539	422	15	Protection	Protection	NNP
en-wikipedia-org-4539	422	16	(	(	-LRB-
en-wikipedia-org-4539	422	17	CBP	CBP	NNP
en-wikipedia-org-4539	422	18	)	)	-RRB-
en-wikipedia-org-4539	422	19	.	.	.
en-wikipedia-org-4539	423	1	TTB	TTB	NNP
en-wikipedia-org-4539	423	2	is	be	VBZ
en-wikipedia-org-4539	423	3	also	also	RB
en-wikipedia-org-4539	423	4	part	part	NN
en-wikipedia-org-4539	423	5	of	of	IN
en-wikipedia-org-4539	423	6	the	the	DT
en-wikipedia-org-4539	423	7	Department	Department	NNP
en-wikipedia-org-4539	423	8	of	of	IN
en-wikipedia-org-4539	423	9	the	the	DT
en-wikipedia-org-4539	423	10	Treasury	Treasury	NNP
en-wikipedia-org-4539	423	11	and	and	CC
en-wikipedia-org-4539	423	12	CBP	CBP	NNP
en-wikipedia-org-4539	423	13	belongs	belong	VBZ
en-wikipedia-org-4539	423	14	to	to	IN
en-wikipedia-org-4539	423	15	the	the	DT
en-wikipedia-org-4539	423	16	Department	Department	NNP
en-wikipedia-org-4539	423	17	of	of	IN
en-wikipedia-org-4539	423	18	Homeland	Homeland	NNP
en-wikipedia-org-4539	423	19	Security	Security	NNP
en-wikipedia-org-4539	423	20	.	.	.
en-wikipedia-org-4539	424	1	[	[	-LRB-
en-wikipedia-org-4539	424	2	95	95	CD
en-wikipedia-org-4539	424	3	]	]	-RRB-
en-wikipedia-org-4539	424	4	Organization	Organization	NNP
en-wikipedia-org-4539	424	5	of	of	IN
en-wikipedia-org-4539	424	6	state	state	NN
en-wikipedia-org-4539	424	7	and	and	CC
en-wikipedia-org-4539	424	8	local	local	JJ
en-wikipedia-org-4539	424	9	tax	tax	NN
en-wikipedia-org-4539	424	10	administrations	administration	NNS
en-wikipedia-org-4539	424	11	varies	vary	VBZ
en-wikipedia-org-4539	424	12	widely	widely	RB
en-wikipedia-org-4539	424	13	.	.	.
en-wikipedia-org-4539	425	1	Every	every	DT
en-wikipedia-org-4539	425	2	state	state	NN
en-wikipedia-org-4539	425	3	maintains	maintain	VBZ
en-wikipedia-org-4539	425	4	a	a	DT
en-wikipedia-org-4539	425	5	tax	tax	NN
en-wikipedia-org-4539	425	6	administration	administration	NN
en-wikipedia-org-4539	425	7	.	.	.
en-wikipedia-org-4539	426	1	A	a	DT
en-wikipedia-org-4539	426	2	few	few	JJ
en-wikipedia-org-4539	426	3	states	state	NNS
en-wikipedia-org-4539	426	4	administer	administer	VBP
en-wikipedia-org-4539	426	5	some	some	DT
en-wikipedia-org-4539	426	6	local	local	JJ
en-wikipedia-org-4539	426	7	taxes	taxis	NNS
en-wikipedia-org-4539	426	8	in	in	IN
en-wikipedia-org-4539	426	9	whole	whole	NN
en-wikipedia-org-4539	426	10	or	or	CC
en-wikipedia-org-4539	426	11	part	part	NN
en-wikipedia-org-4539	426	12	.	.	.
en-wikipedia-org-4539	427	1	Most	Most	JJS
en-wikipedia-org-4539	427	2	localities	locality	NNS
en-wikipedia-org-4539	427	3	also	also	RB
en-wikipedia-org-4539	427	4	maintain	maintain	VBP
en-wikipedia-org-4539	427	5	a	a	DT
en-wikipedia-org-4539	427	6	tax	tax	NN
en-wikipedia-org-4539	427	7	administration	administration	NN
en-wikipedia-org-4539	427	8	or	or	CC
en-wikipedia-org-4539	427	9	share	share	VB
en-wikipedia-org-4539	427	10	one	one	CD
en-wikipedia-org-4539	427	11	with	with	IN
en-wikipedia-org-4539	427	12	neighboring	neighboring	JJ
en-wikipedia-org-4539	427	13	localities	locality	NNS
en-wikipedia-org-4539	427	14	.	.	.
en-wikipedia-org-4539	428	1	Federal[edit	federal[edit	LS
en-wikipedia-org-4539	428	2	]	]	-RRB-
en-wikipedia-org-4539	428	3	Internal	Internal	NNP
en-wikipedia-org-4539	428	4	Revenue	Revenue	NNP
en-wikipedia-org-4539	428	5	Service[edit	service[edit	NN
en-wikipedia-org-4539	428	6	]	]	-RRB-
en-wikipedia-org-4539	428	7	Main	main	JJ
en-wikipedia-org-4539	428	8	article	article	NN
en-wikipedia-org-4539	428	9	:	:	:
en-wikipedia-org-4539	428	10	Internal	Internal	NNP
en-wikipedia-org-4539	428	11	Revenue	Revenue	NNP
en-wikipedia-org-4539	428	12	Service	Service	NNP
en-wikipedia-org-4539	428	13	The	the	DT
en-wikipedia-org-4539	428	14	Internal	Internal	NNP
en-wikipedia-org-4539	428	15	Revenue	Revenue	NNP
en-wikipedia-org-4539	428	16	Service	Service	NNP
en-wikipedia-org-4539	428	17	administers	administer	VBZ
en-wikipedia-org-4539	428	18	all	all	DT
en-wikipedia-org-4539	428	19	U.S.	U.S.	NNP
en-wikipedia-org-4539	428	20	federal	federal	JJ
en-wikipedia-org-4539	428	21	tax	tax	NN
en-wikipedia-org-4539	428	22	laws	law	NNS
en-wikipedia-org-4539	428	23	on	on	IN
en-wikipedia-org-4539	428	24	domestic	domestic	JJ
en-wikipedia-org-4539	428	25	activities	activity	NNS
en-wikipedia-org-4539	428	26	,	,	,
en-wikipedia-org-4539	428	27	except	except	IN
en-wikipedia-org-4539	428	28	those	those	DT
en-wikipedia-org-4539	428	29	taxes	taxis	NNS
en-wikipedia-org-4539	428	30	administered	administer	VBN
en-wikipedia-org-4539	428	31	by	by	IN
en-wikipedia-org-4539	428	32	TTB	TTB	NNP
en-wikipedia-org-4539	428	33	.	.	.
en-wikipedia-org-4539	429	1	IRS	IRS	NNP
en-wikipedia-org-4539	429	2	functions	function	NNS
en-wikipedia-org-4539	429	3	include	include	VBP
en-wikipedia-org-4539	429	4	:	:	:
en-wikipedia-org-4539	429	5	Processing	process	VBG
en-wikipedia-org-4539	429	6	federal	federal	JJ
en-wikipedia-org-4539	429	7	tax	tax	NN
en-wikipedia-org-4539	429	8	returns	return	NNS
en-wikipedia-org-4539	429	9	(	(	-LRB-
en-wikipedia-org-4539	429	10	except	except	IN
en-wikipedia-org-4539	429	11	TTB	TTB	NNP
en-wikipedia-org-4539	429	12	returns	return	NNS
en-wikipedia-org-4539	429	13	)	)	-RRB-
en-wikipedia-org-4539	429	14	,	,	,
en-wikipedia-org-4539	429	15	including	include	VBG
en-wikipedia-org-4539	429	16	those	those	DT
en-wikipedia-org-4539	429	17	for	for	IN
en-wikipedia-org-4539	429	18	Social	Social	NNP
en-wikipedia-org-4539	429	19	Security	Security	NNP
en-wikipedia-org-4539	429	20	and	and	CC
en-wikipedia-org-4539	429	21	other	other	JJ
en-wikipedia-org-4539	429	22	federal	federal	JJ
en-wikipedia-org-4539	429	23	payroll	payroll	NN
en-wikipedia-org-4539	429	24	taxes	taxis	NNS
en-wikipedia-org-4539	429	25	Providing	provide	VBG
en-wikipedia-org-4539	429	26	assistance	assistance	NN
en-wikipedia-org-4539	429	27	to	to	IN
en-wikipedia-org-4539	429	28	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	429	29	in	in	IN
en-wikipedia-org-4539	429	30	completing	complete	VBG
en-wikipedia-org-4539	429	31	tax	tax	NN
en-wikipedia-org-4539	429	32	returns	return	NNS
en-wikipedia-org-4539	429	33	Collecting	collect	VBG
en-wikipedia-org-4539	429	34	all	all	DT
en-wikipedia-org-4539	429	35	taxes	taxis	NNS
en-wikipedia-org-4539	429	36	due	due	JJ
en-wikipedia-org-4539	429	37	related	related	JJ
en-wikipedia-org-4539	429	38	to	to	IN
en-wikipedia-org-4539	429	39	such	such	JJ
en-wikipedia-org-4539	429	40	returns	return	NNS
en-wikipedia-org-4539	429	41	Enforcement	enforcement	NN
en-wikipedia-org-4539	429	42	of	of	IN
en-wikipedia-org-4539	429	43	tax	tax	NN
en-wikipedia-org-4539	429	44	laws	law	NNS
en-wikipedia-org-4539	429	45	through	through	IN
en-wikipedia-org-4539	429	46	examination	examination	NN
en-wikipedia-org-4539	429	47	of	of	IN
en-wikipedia-org-4539	429	48	returns	return	NNS
en-wikipedia-org-4539	429	49	and	and	CC
en-wikipedia-org-4539	429	50	assessment	assessment	NN
en-wikipedia-org-4539	429	51	of	of	IN
en-wikipedia-org-4539	429	52	penalties	penalty	NNS
en-wikipedia-org-4539	429	53	Providing	provide	VBG
en-wikipedia-org-4539	429	54	an	an	DT
en-wikipedia-org-4539	429	55	appeals	appeal	NNS
en-wikipedia-org-4539	429	56	mechanism	mechanism	NN
en-wikipedia-org-4539	429	57	for	for	IN
en-wikipedia-org-4539	429	58	federal	federal	JJ
en-wikipedia-org-4539	429	59	tax	tax	NN
en-wikipedia-org-4539	429	60	disputes	dispute	NNS
en-wikipedia-org-4539	429	61	Referring	refer	VBG
en-wikipedia-org-4539	429	62	matters	matter	NNS
en-wikipedia-org-4539	429	63	to	to	IN
en-wikipedia-org-4539	429	64	the	the	DT
en-wikipedia-org-4539	429	65	Justice	Justice	NNP
en-wikipedia-org-4539	429	66	Department	Department	NNP
en-wikipedia-org-4539	429	67	for	for	IN
en-wikipedia-org-4539	429	68	prosecution	prosecution	NN
en-wikipedia-org-4539	429	69	Publishing	Publishing	NNP
en-wikipedia-org-4539	429	70	information	information	NN
en-wikipedia-org-4539	429	71	about	about	IN
en-wikipedia-org-4539	429	72	U.S.	U.S.	NNP
en-wikipedia-org-4539	429	73	federal	federal	JJ
en-wikipedia-org-4539	429	74	taxes	taxis	NNS
en-wikipedia-org-4539	429	75	,	,	,
en-wikipedia-org-4539	429	76	including	include	VBG
en-wikipedia-org-4539	429	77	forms	form	NNS
en-wikipedia-org-4539	429	78	,	,	,
en-wikipedia-org-4539	429	79	publications	publication	NNS
en-wikipedia-org-4539	429	80	,	,	,
en-wikipedia-org-4539	429	81	and	and	CC
en-wikipedia-org-4539	429	82	other	other	JJ
en-wikipedia-org-4539	429	83	materials	material	NNS
en-wikipedia-org-4539	429	84	Providing	provide	VBG
en-wikipedia-org-4539	429	85	written	write	VBN
en-wikipedia-org-4539	429	86	guidance	guidance	NN
en-wikipedia-org-4539	429	87	in	in	IN
en-wikipedia-org-4539	429	88	the	the	DT
en-wikipedia-org-4539	429	89	form	form	NN
en-wikipedia-org-4539	429	90	of	of	IN
en-wikipedia-org-4539	429	91	rulings	ruling	NNS
en-wikipedia-org-4539	429	92	binding	bind	VBG
en-wikipedia-org-4539	429	93	on	on	IN
en-wikipedia-org-4539	429	94	the	the	DT
en-wikipedia-org-4539	429	95	IRS	IRS	NNP
en-wikipedia-org-4539	429	96	for	for	IN
en-wikipedia-org-4539	429	97	the	the	DT
en-wikipedia-org-4539	429	98	public	public	NN
en-wikipedia-org-4539	429	99	and	and	CC
en-wikipedia-org-4539	429	100	for	for	IN
en-wikipedia-org-4539	429	101	particular	particular	JJ
en-wikipedia-org-4539	429	102	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	429	103	The	the	DT
en-wikipedia-org-4539	429	104	IRS	IRS	NNP
en-wikipedia-org-4539	429	105	maintains	maintain	VBZ
en-wikipedia-org-4539	429	106	several	several	JJ
en-wikipedia-org-4539	429	107	Service	Service	NNP
en-wikipedia-org-4539	429	108	Centers	Centers	NNPS
en-wikipedia-org-4539	429	109	at	at	IN
en-wikipedia-org-4539	429	110	which	which	WDT
en-wikipedia-org-4539	429	111	tax	tax	NN
en-wikipedia-org-4539	429	112	returns	return	NNS
en-wikipedia-org-4539	429	113	are	be	VBP
en-wikipedia-org-4539	429	114	processed	process	VBN
en-wikipedia-org-4539	429	115	.	.	.
en-wikipedia-org-4539	430	1	Taxpayers	taxpayer	NNS
en-wikipedia-org-4539	430	2	generally	generally	RB
en-wikipedia-org-4539	430	3	file	file	VBP
en-wikipedia-org-4539	430	4	most	most	JJS
en-wikipedia-org-4539	430	5	types	type	NNS
en-wikipedia-org-4539	430	6	of	of	IN
en-wikipedia-org-4539	430	7	tax	tax	NN
en-wikipedia-org-4539	430	8	returns	return	NNS
en-wikipedia-org-4539	430	9	by	by	IN
en-wikipedia-org-4539	430	10	mail	mail	NN
en-wikipedia-org-4539	430	11	with	with	IN
en-wikipedia-org-4539	430	12	these	these	DT
en-wikipedia-org-4539	430	13	Service	Service	NNP
en-wikipedia-org-4539	430	14	Centers	Centers	NNPS
en-wikipedia-org-4539	430	15	,	,	,
en-wikipedia-org-4539	430	16	or	or	CC
en-wikipedia-org-4539	430	17	file	file	NN
en-wikipedia-org-4539	430	18	electronically	electronically	RB
en-wikipedia-org-4539	430	19	.	.	.
en-wikipedia-org-4539	431	1	The	the	DT
en-wikipedia-org-4539	431	2	IRS	IRS	NNP
en-wikipedia-org-4539	431	3	also	also	RB
en-wikipedia-org-4539	431	4	maintains	maintain	VBZ
en-wikipedia-org-4539	431	5	a	a	DT
en-wikipedia-org-4539	431	6	National	National	NNP
en-wikipedia-org-4539	431	7	Office	Office	NNP
en-wikipedia-org-4539	431	8	in	in	IN
en-wikipedia-org-4539	431	9	Washington	Washington	NNP
en-wikipedia-org-4539	431	10	,	,	,
en-wikipedia-org-4539	431	11	DC	DC	NNP
en-wikipedia-org-4539	431	12	,	,	,
en-wikipedia-org-4539	431	13	and	and	CC
en-wikipedia-org-4539	431	14	numerous	numerous	JJ
en-wikipedia-org-4539	431	15	local	local	JJ
en-wikipedia-org-4539	431	16	offices	office	NNS
en-wikipedia-org-4539	431	17	providing	provide	VBG
en-wikipedia-org-4539	431	18	taxpayer	taxpayer	NN
en-wikipedia-org-4539	431	19	services	service	NNS
en-wikipedia-org-4539	431	20	and	and	CC
en-wikipedia-org-4539	431	21	administering	administer	VBG
en-wikipedia-org-4539	431	22	tax	tax	NN
en-wikipedia-org-4539	431	23	examinations	examination	NNS
en-wikipedia-org-4539	431	24	.	.	.
en-wikipedia-org-4539	432	1	Examination[edit	examination[edit	LS
en-wikipedia-org-4539	432	2	]	]	-RRB-
en-wikipedia-org-4539	432	3	Tax	tax	NN
en-wikipedia-org-4539	432	4	returns	return	NNS
en-wikipedia-org-4539	432	5	filed	file	VBN
en-wikipedia-org-4539	432	6	with	with	IN
en-wikipedia-org-4539	432	7	the	the	DT
en-wikipedia-org-4539	432	8	IRS	IRS	NNP
en-wikipedia-org-4539	432	9	are	be	VBP
en-wikipedia-org-4539	432	10	subject	subject	JJ
en-wikipedia-org-4539	432	11	to	to	IN
en-wikipedia-org-4539	432	12	examination	examination	NN
en-wikipedia-org-4539	432	13	and	and	CC
en-wikipedia-org-4539	432	14	adjustment	adjustment	NN
en-wikipedia-org-4539	432	15	,	,	,
en-wikipedia-org-4539	432	16	commonly	commonly	RB
en-wikipedia-org-4539	432	17	called	call	VBN
en-wikipedia-org-4539	432	18	an	an	DT
en-wikipedia-org-4539	432	19	IRS	IRS	NNP
en-wikipedia-org-4539	432	20	audit	audit	NN
en-wikipedia-org-4539	432	21	.	.	.
en-wikipedia-org-4539	433	1	Only	only	RB
en-wikipedia-org-4539	433	2	a	a	DT
en-wikipedia-org-4539	433	3	small	small	JJ
en-wikipedia-org-4539	433	4	percentage	percentage	NN
en-wikipedia-org-4539	433	5	of	of	IN
en-wikipedia-org-4539	433	6	returns	return	NNS
en-wikipedia-org-4539	433	7	(	(	-LRB-
en-wikipedia-org-4539	433	8	about	about	RB
en-wikipedia-org-4539	433	9	1	1	CD
en-wikipedia-org-4539	433	10	%	%	NN
en-wikipedia-org-4539	433	11	of	of	IN
en-wikipedia-org-4539	433	12	individual	individual	JJ
en-wikipedia-org-4539	433	13	returns	return	NNS
en-wikipedia-org-4539	433	14	in	in	IN
en-wikipedia-org-4539	433	15	IRS	IRS	NNP
en-wikipedia-org-4539	433	16	FY	FY	NNP
en-wikipedia-org-4539	433	17	2008	2008	CD
en-wikipedia-org-4539	433	18	)	)	-RRB-
en-wikipedia-org-4539	433	19	are	be	VBP
en-wikipedia-org-4539	433	20	examined	examine	VBN
en-wikipedia-org-4539	433	21	each	each	DT
en-wikipedia-org-4539	433	22	year	year	NN
en-wikipedia-org-4539	433	23	.	.	.
en-wikipedia-org-4539	434	1	The	the	DT
en-wikipedia-org-4539	434	2	selection	selection	NN
en-wikipedia-org-4539	434	3	of	of	IN
en-wikipedia-org-4539	434	4	returns	return	NNS
en-wikipedia-org-4539	434	5	uses	use	VBZ
en-wikipedia-org-4539	434	6	a	a	DT
en-wikipedia-org-4539	434	7	variety	variety	NN
en-wikipedia-org-4539	434	8	of	of	IN
en-wikipedia-org-4539	434	9	methods	method	NNS
en-wikipedia-org-4539	434	10	based	base	VBN
en-wikipedia-org-4539	434	11	on	on	IN
en-wikipedia-org-4539	434	12	IRS	IRS	NNP
en-wikipedia-org-4539	434	13	experiences	experience	NNS
en-wikipedia-org-4539	434	14	.	.	.
en-wikipedia-org-4539	435	1	On	on	IN
en-wikipedia-org-4539	435	2	examination	examination	NN
en-wikipedia-org-4539	435	3	,	,	,
en-wikipedia-org-4539	435	4	the	the	DT
en-wikipedia-org-4539	435	5	IRS	IRS	NNP
en-wikipedia-org-4539	435	6	may	may	MD
en-wikipedia-org-4539	435	7	request	request	VB
en-wikipedia-org-4539	435	8	additional	additional	JJ
en-wikipedia-org-4539	435	9	information	information	NN
en-wikipedia-org-4539	435	10	from	from	IN
en-wikipedia-org-4539	435	11	the	the	DT
en-wikipedia-org-4539	435	12	taxpayer	taxpayer	NN
en-wikipedia-org-4539	435	13	by	by	IN
en-wikipedia-org-4539	435	14	mail	mail	NN
en-wikipedia-org-4539	435	15	,	,	,
en-wikipedia-org-4539	435	16	in	in	IN
en-wikipedia-org-4539	435	17	person	person	NN
en-wikipedia-org-4539	435	18	at	at	IN
en-wikipedia-org-4539	435	19	IRS	IRS	NNP
en-wikipedia-org-4539	435	20	local	local	JJ
en-wikipedia-org-4539	435	21	offices	office	NNS
en-wikipedia-org-4539	435	22	,	,	,
en-wikipedia-org-4539	435	23	or	or	CC
en-wikipedia-org-4539	435	24	at	at	IN
en-wikipedia-org-4539	435	25	the	the	DT
en-wikipedia-org-4539	435	26	business	business	NN
en-wikipedia-org-4539	435	27	location	location	NN
en-wikipedia-org-4539	435	28	of	of	IN
en-wikipedia-org-4539	435	29	the	the	DT
en-wikipedia-org-4539	435	30	taxpayer	taxpayer	NN
en-wikipedia-org-4539	435	31	.	.	.
en-wikipedia-org-4539	436	1	The	the	DT
en-wikipedia-org-4539	436	2	taxpayer	taxpayer	NN
en-wikipedia-org-4539	436	3	is	be	VBZ
en-wikipedia-org-4539	436	4	entitled	entitle	VBN
en-wikipedia-org-4539	436	5	to	to	IN
en-wikipedia-org-4539	436	6	representation	representation	NN
en-wikipedia-org-4539	436	7	by	by	IN
en-wikipedia-org-4539	436	8	an	an	DT
en-wikipedia-org-4539	436	9	attorney	attorney	NN
en-wikipedia-org-4539	436	10	,	,	,
en-wikipedia-org-4539	436	11	Certified	Certified	NNP
en-wikipedia-org-4539	436	12	Public	Public	NNP
en-wikipedia-org-4539	436	13	Accountant	Accountant	NNP
en-wikipedia-org-4539	436	14	(	(	-LRB-
en-wikipedia-org-4539	436	15	CPA	CPA	NNP
en-wikipedia-org-4539	436	16	)	)	-RRB-
en-wikipedia-org-4539	436	17	,	,	,
en-wikipedia-org-4539	436	18	or	or	CC
en-wikipedia-org-4539	436	19	enrolled	enrol	VBN
en-wikipedia-org-4539	436	20	agent	agent	NN
en-wikipedia-org-4539	436	21	,	,	,
en-wikipedia-org-4539	436	22	at	at	IN
en-wikipedia-org-4539	436	23	the	the	DT
en-wikipedia-org-4539	436	24	expense	expense	NN
en-wikipedia-org-4539	436	25	of	of	IN
en-wikipedia-org-4539	436	26	the	the	DT
en-wikipedia-org-4539	436	27	taxpayer	taxpayer	NN
en-wikipedia-org-4539	436	28	,	,	,
en-wikipedia-org-4539	436	29	who	who	WP
en-wikipedia-org-4539	436	30	may	may	MD
en-wikipedia-org-4539	436	31	make	make	VB
en-wikipedia-org-4539	436	32	representations	representation	NNS
en-wikipedia-org-4539	436	33	to	to	IN
en-wikipedia-org-4539	436	34	the	the	DT
en-wikipedia-org-4539	436	35	IRS	IRS	NNP
en-wikipedia-org-4539	436	36	on	on	IN
en-wikipedia-org-4539	436	37	behalf	behalf	NN
en-wikipedia-org-4539	436	38	of	of	IN
en-wikipedia-org-4539	436	39	the	the	DT
en-wikipedia-org-4539	436	40	taxpayer	taxpayer	NN
en-wikipedia-org-4539	436	41	.	.	.
en-wikipedia-org-4539	437	1	Taxpayers	taxpayer	NNS
en-wikipedia-org-4539	437	2	have	have	VBP
en-wikipedia-org-4539	437	3	certain	certain	JJ
en-wikipedia-org-4539	437	4	rights	right	NNS
en-wikipedia-org-4539	437	5	in	in	IN
en-wikipedia-org-4539	437	6	an	an	DT
en-wikipedia-org-4539	437	7	audit	audit	NN
en-wikipedia-org-4539	437	8	.	.	.
en-wikipedia-org-4539	438	1	Upon	upon	IN
en-wikipedia-org-4539	438	2	conclusion	conclusion	NN
en-wikipedia-org-4539	438	3	of	of	IN
en-wikipedia-org-4539	438	4	the	the	DT
en-wikipedia-org-4539	438	5	audit	audit	NN
en-wikipedia-org-4539	438	6	,	,	,
en-wikipedia-org-4539	438	7	the	the	DT
en-wikipedia-org-4539	438	8	IRS	IRS	NNP
en-wikipedia-org-4539	438	9	may	may	MD
en-wikipedia-org-4539	438	10	accept	accept	VB
en-wikipedia-org-4539	438	11	the	the	DT
en-wikipedia-org-4539	438	12	tax	tax	NN
en-wikipedia-org-4539	438	13	return	return	NN
en-wikipedia-org-4539	438	14	as	as	IN
en-wikipedia-org-4539	438	15	filed	file	VBN
en-wikipedia-org-4539	438	16	or	or	CC
en-wikipedia-org-4539	438	17	propose	propose	NN
en-wikipedia-org-4539	438	18	adjustments	adjustment	NNS
en-wikipedia-org-4539	438	19	to	to	IN
en-wikipedia-org-4539	438	20	the	the	DT
en-wikipedia-org-4539	438	21	return	return	NN
en-wikipedia-org-4539	438	22	.	.	.
en-wikipedia-org-4539	439	1	The	the	DT
en-wikipedia-org-4539	439	2	IRS	IRS	NNP
en-wikipedia-org-4539	439	3	may	may	MD
en-wikipedia-org-4539	439	4	also	also	RB
en-wikipedia-org-4539	439	5	assess	assess	VB
en-wikipedia-org-4539	439	6	penalties	penalty	NNS
en-wikipedia-org-4539	439	7	and	and	CC
en-wikipedia-org-4539	439	8	interest	interest	NN
en-wikipedia-org-4539	439	9	.	.	.
en-wikipedia-org-4539	440	1	Generally	generally	RB
en-wikipedia-org-4539	440	2	,	,	,
en-wikipedia-org-4539	440	3	adjustments	adjustment	NNS
en-wikipedia-org-4539	440	4	must	must	MD
en-wikipedia-org-4539	440	5	be	be	VB
en-wikipedia-org-4539	440	6	proposed	propose	VBN
en-wikipedia-org-4539	440	7	within	within	IN
en-wikipedia-org-4539	440	8	three	three	CD
en-wikipedia-org-4539	440	9	years	year	NNS
en-wikipedia-org-4539	440	10	of	of	IN
en-wikipedia-org-4539	440	11	the	the	DT
en-wikipedia-org-4539	440	12	due	due	JJ
en-wikipedia-org-4539	440	13	date	date	NN
en-wikipedia-org-4539	440	14	of	of	IN
en-wikipedia-org-4539	440	15	the	the	DT
en-wikipedia-org-4539	440	16	tax	tax	NN
en-wikipedia-org-4539	440	17	return	return	NN
en-wikipedia-org-4539	440	18	.	.	.
en-wikipedia-org-4539	441	1	Certain	certain	JJ
en-wikipedia-org-4539	441	2	circumstances	circumstance	NNS
en-wikipedia-org-4539	441	3	extend	extend	VBP
en-wikipedia-org-4539	441	4	this	this	DT
en-wikipedia-org-4539	441	5	time	time	NN
en-wikipedia-org-4539	441	6	limit	limit	NN
en-wikipedia-org-4539	441	7	,	,	,
en-wikipedia-org-4539	441	8	including	include	VBG
en-wikipedia-org-4539	441	9	substantial	substantial	JJ
en-wikipedia-org-4539	441	10	understatement	understatement	NN
en-wikipedia-org-4539	441	11	of	of	IN
en-wikipedia-org-4539	441	12	income	income	NN
en-wikipedia-org-4539	441	13	and	and	CC
en-wikipedia-org-4539	441	14	fraud	fraud	NN
en-wikipedia-org-4539	441	15	.	.	.
en-wikipedia-org-4539	442	1	The	the	DT
en-wikipedia-org-4539	442	2	taxpayer	taxpayer	NN
en-wikipedia-org-4539	442	3	and	and	CC
en-wikipedia-org-4539	442	4	the	the	DT
en-wikipedia-org-4539	442	5	IRS	IRS	NNP
en-wikipedia-org-4539	442	6	may	may	MD
en-wikipedia-org-4539	442	7	agree	agree	VB
en-wikipedia-org-4539	442	8	to	to	TO
en-wikipedia-org-4539	442	9	allow	allow	VB
en-wikipedia-org-4539	442	10	the	the	DT
en-wikipedia-org-4539	442	11	IRS	IRS	NNP
en-wikipedia-org-4539	442	12	additional	additional	JJ
en-wikipedia-org-4539	442	13	time	time	NN
en-wikipedia-org-4539	442	14	to	to	TO
en-wikipedia-org-4539	442	15	conclude	conclude	VB
en-wikipedia-org-4539	442	16	an	an	DT
en-wikipedia-org-4539	442	17	audit	audit	NN
en-wikipedia-org-4539	442	18	.	.	.
en-wikipedia-org-4539	443	1	If	if	IN
en-wikipedia-org-4539	443	2	the	the	DT
en-wikipedia-org-4539	443	3	IRS	IRS	NNP
en-wikipedia-org-4539	443	4	proposes	propose	VBZ
en-wikipedia-org-4539	443	5	adjustments	adjustment	NNS
en-wikipedia-org-4539	443	6	,	,	,
en-wikipedia-org-4539	443	7	the	the	DT
en-wikipedia-org-4539	443	8	taxpayer	taxpayer	NN
en-wikipedia-org-4539	443	9	may	may	MD
en-wikipedia-org-4539	443	10	agree	agree	VB
en-wikipedia-org-4539	443	11	to	to	IN
en-wikipedia-org-4539	443	12	the	the	DT
en-wikipedia-org-4539	443	13	adjustment	adjustment	NN
en-wikipedia-org-4539	443	14	,	,	,
en-wikipedia-org-4539	443	15	appeal	appeal	VB
en-wikipedia-org-4539	443	16	within	within	IN
en-wikipedia-org-4539	443	17	the	the	DT
en-wikipedia-org-4539	443	18	IRS	IRS	NNP
en-wikipedia-org-4539	443	19	,	,	,
en-wikipedia-org-4539	443	20	or	or	CC
en-wikipedia-org-4539	443	21	seek	seek	VB
en-wikipedia-org-4539	443	22	judicial	judicial	JJ
en-wikipedia-org-4539	443	23	determination	determination	NN
en-wikipedia-org-4539	443	24	of	of	IN
en-wikipedia-org-4539	443	25	the	the	DT
en-wikipedia-org-4539	443	26	tax	tax	NN
en-wikipedia-org-4539	443	27	.	.	.
en-wikipedia-org-4539	444	1	Published	publish	VBN
en-wikipedia-org-4539	444	2	and	and	CC
en-wikipedia-org-4539	444	3	private	private	JJ
en-wikipedia-org-4539	444	4	rulings[edit	rulings[edit	CD
en-wikipedia-org-4539	444	5	]	]	-RRB-
en-wikipedia-org-4539	444	6	In	in	IN
en-wikipedia-org-4539	444	7	addition	addition	NN
en-wikipedia-org-4539	444	8	to	to	IN
en-wikipedia-org-4539	444	9	enforcing	enforce	VBG
en-wikipedia-org-4539	444	10	tax	tax	NN
en-wikipedia-org-4539	444	11	laws	law	NNS
en-wikipedia-org-4539	444	12	,	,	,
en-wikipedia-org-4539	444	13	the	the	DT
en-wikipedia-org-4539	444	14	IRS	IRS	NNP
en-wikipedia-org-4539	444	15	provides	provide	VBZ
en-wikipedia-org-4539	444	16	formal	formal	JJ
en-wikipedia-org-4539	444	17	and	and	CC
en-wikipedia-org-4539	444	18	informal	informal	JJ
en-wikipedia-org-4539	444	19	guidance	guidance	NN
en-wikipedia-org-4539	444	20	to	to	IN
en-wikipedia-org-4539	444	21	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	444	22	.	.	.
en-wikipedia-org-4539	445	1	While	while	IN
en-wikipedia-org-4539	445	2	often	often	RB
en-wikipedia-org-4539	445	3	referred	refer	VBD
en-wikipedia-org-4539	445	4	to	to	IN
en-wikipedia-org-4539	445	5	as	as	IN
en-wikipedia-org-4539	445	6	IRS	IRS	NNP
en-wikipedia-org-4539	445	7	Regulations	Regulations	NNPS
en-wikipedia-org-4539	445	8	,	,	,
en-wikipedia-org-4539	445	9	the	the	DT
en-wikipedia-org-4539	445	10	regulations	regulation	NNS
en-wikipedia-org-4539	445	11	under	under	IN
en-wikipedia-org-4539	445	12	the	the	DT
en-wikipedia-org-4539	445	13	Internal	Internal	NNP
en-wikipedia-org-4539	445	14	Revenue	Revenue	NNP
en-wikipedia-org-4539	445	15	Code	Code	NNP
en-wikipedia-org-4539	445	16	are	be	VBP
en-wikipedia-org-4539	445	17	issued	issue	VBN
en-wikipedia-org-4539	445	18	by	by	IN
en-wikipedia-org-4539	445	19	the	the	DT
en-wikipedia-org-4539	445	20	Department	Department	NNP
en-wikipedia-org-4539	445	21	of	of	IN
en-wikipedia-org-4539	445	22	Treasury	Treasury	NNP
en-wikipedia-org-4539	445	23	.	.	.
en-wikipedia-org-4539	446	1	IRS	IRS	NNP
en-wikipedia-org-4539	446	2	guidance	guidance	NN
en-wikipedia-org-4539	446	3	consists	consist	VBZ
en-wikipedia-org-4539	446	4	of	of	IN
en-wikipedia-org-4539	446	5	:	:	:
en-wikipedia-org-4539	446	6	Revenue	Revenue	NNP
en-wikipedia-org-4539	446	7	Rulings	Rulings	NNPS
en-wikipedia-org-4539	446	8	,	,	,
en-wikipedia-org-4539	446	9	Revenue	Revenue	NNP
en-wikipedia-org-4539	446	10	Procedures	Procedures	NNPS
en-wikipedia-org-4539	446	11	,	,	,
en-wikipedia-org-4539	446	12	and	and	CC
en-wikipedia-org-4539	446	13	various	various	JJ
en-wikipedia-org-4539	446	14	IRS	IRS	NNP
en-wikipedia-org-4539	446	15	pronouncements	pronouncement	NNS
en-wikipedia-org-4539	446	16	applicable	applicable	JJ
en-wikipedia-org-4539	446	17	to	to	IN
en-wikipedia-org-4539	446	18	all	all	DT
en-wikipedia-org-4539	446	19	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	446	20	and	and	CC
en-wikipedia-org-4539	446	21	published	publish	VBN
en-wikipedia-org-4539	446	22	in	in	IN
en-wikipedia-org-4539	446	23	the	the	DT
en-wikipedia-org-4539	446	24	Internal	Internal	NNP
en-wikipedia-org-4539	446	25	Revenue	Revenue	NNP
en-wikipedia-org-4539	446	26	Bulletin,[96	Bulletin,[96	NNP
en-wikipedia-org-4539	446	27	]	]	-RRB-
en-wikipedia-org-4539	446	28	which	which	WDT
en-wikipedia-org-4539	446	29	are	be	VBP
en-wikipedia-org-4539	446	30	binding	bind	VBG
en-wikipedia-org-4539	446	31	on	on	IN
en-wikipedia-org-4539	446	32	the	the	DT
en-wikipedia-org-4539	446	33	IRS	IRS	NNP
en-wikipedia-org-4539	446	34	,	,	,
en-wikipedia-org-4539	446	35	Private	private	JJ
en-wikipedia-org-4539	446	36	letter	letter	NN
en-wikipedia-org-4539	446	37	rulings	ruling	NNS
en-wikipedia-org-4539	446	38	on	on	IN
en-wikipedia-org-4539	446	39	specific	specific	JJ
en-wikipedia-org-4539	446	40	issues	issue	NNS
en-wikipedia-org-4539	446	41	,	,	,
en-wikipedia-org-4539	446	42	applicable	applicable	JJ
en-wikipedia-org-4539	446	43	only	only	RB
en-wikipedia-org-4539	446	44	to	to	IN
en-wikipedia-org-4539	446	45	the	the	DT
en-wikipedia-org-4539	446	46	taxpayer	taxpayer	NN
en-wikipedia-org-4539	446	47	who	who	WP
en-wikipedia-org-4539	446	48	applied	apply	VBD
en-wikipedia-org-4539	446	49	for	for	IN
en-wikipedia-org-4539	446	50	the	the	DT
en-wikipedia-org-4539	446	51	ruling	ruling	NN
en-wikipedia-org-4539	446	52	,	,	,
en-wikipedia-org-4539	446	53	IRS	IRS	NNP
en-wikipedia-org-4539	446	54	Publications	Publications	NNPS
en-wikipedia-org-4539	446	55	providing	provide	VBG
en-wikipedia-org-4539	446	56	informal	informal	JJ
en-wikipedia-org-4539	446	57	instruction	instruction	NN
en-wikipedia-org-4539	446	58	to	to	IN
en-wikipedia-org-4539	446	59	the	the	DT
en-wikipedia-org-4539	446	60	public	public	NN
en-wikipedia-org-4539	446	61	on	on	IN
en-wikipedia-org-4539	446	62	tax	tax	NN
en-wikipedia-org-4539	446	63	matters	matter	NNS
en-wikipedia-org-4539	446	64	,	,	,
en-wikipedia-org-4539	446	65	IRS	IRS	NNP
en-wikipedia-org-4539	446	66	forms	form	NNS
en-wikipedia-org-4539	446	67	and	and	CC
en-wikipedia-org-4539	446	68	instructions	instruction	NNS
en-wikipedia-org-4539	446	69	,	,	,
en-wikipedia-org-4539	446	70	A	a	DT
en-wikipedia-org-4539	446	71	comprehensive	comprehensive	JJ
en-wikipedia-org-4539	446	72	web	web	NN
en-wikipedia-org-4539	446	73	site	site	NN
en-wikipedia-org-4539	446	74	,	,	,
en-wikipedia-org-4539	446	75	and	and	CC
en-wikipedia-org-4539	446	76	Informal	Informal	NNP
en-wikipedia-org-4539	446	77	(	(	-LRB-
en-wikipedia-org-4539	446	78	nonbinding	nonbinding	NN
en-wikipedia-org-4539	446	79	)	)	-RRB-
en-wikipedia-org-4539	446	80	advice	advice	NN
en-wikipedia-org-4539	446	81	by	by	IN
en-wikipedia-org-4539	446	82	telephone	telephone	NN
en-wikipedia-org-4539	446	83	.	.	.
en-wikipedia-org-4539	447	1	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	447	2	and	and	CC
en-wikipedia-org-4539	447	3	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	447	4	Tax	Tax	NNP
en-wikipedia-org-4539	447	5	and	and	CC
en-wikipedia-org-4539	447	6	Trade	Trade	NNP
en-wikipedia-org-4539	447	7	Bureau[edit	bureau[edit	NN
en-wikipedia-org-4539	447	8	]	]	-RRB-
en-wikipedia-org-4539	447	9	Main	main	JJ
en-wikipedia-org-4539	447	10	article	article	NN
en-wikipedia-org-4539	447	11	:	:	:
en-wikipedia-org-4539	447	12	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	447	13	and	and	CC
en-wikipedia-org-4539	447	14	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	447	15	Tax	Tax	NNP
en-wikipedia-org-4539	447	16	and	and	CC
en-wikipedia-org-4539	447	17	Trade	Trade	NNP
en-wikipedia-org-4539	447	18	Bureau	Bureau	NNP
en-wikipedia-org-4539	447	19	The	the	DT
en-wikipedia-org-4539	447	20	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	447	21	and	and	CC
en-wikipedia-org-4539	447	22	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	447	23	Tax	Tax	NNP
en-wikipedia-org-4539	447	24	Trade	Trade	NNP
en-wikipedia-org-4539	447	25	Bureau	Bureau	NNP
en-wikipedia-org-4539	447	26	(	(	-LRB-
en-wikipedia-org-4539	447	27	TTB	TTB	NNP
en-wikipedia-org-4539	447	28	)	)	-RRB-
en-wikipedia-org-4539	447	29	,	,	,
en-wikipedia-org-4539	447	30	a	a	DT
en-wikipedia-org-4539	447	31	division	division	NN
en-wikipedia-org-4539	447	32	of	of	IN
en-wikipedia-org-4539	447	33	the	the	DT
en-wikipedia-org-4539	447	34	Department	Department	NNP
en-wikipedia-org-4539	447	35	of	of	IN
en-wikipedia-org-4539	447	36	the	the	DT
en-wikipedia-org-4539	447	37	Treasury	Treasury	NNP
en-wikipedia-org-4539	447	38	,	,	,
en-wikipedia-org-4539	447	39	enforces	enforce	VBZ
en-wikipedia-org-4539	447	40	federal	federal	JJ
en-wikipedia-org-4539	447	41	excise	excise	VBP
en-wikipedia-org-4539	447	42	tax	tax	NN
en-wikipedia-org-4539	447	43	laws	law	NNS
en-wikipedia-org-4539	447	44	related	relate	VBN
en-wikipedia-org-4539	447	45	to	to	IN
en-wikipedia-org-4539	447	46	alcohol	alcohol	NN
en-wikipedia-org-4539	447	47	,	,	,
en-wikipedia-org-4539	447	48	tobacco	tobacco	NN
en-wikipedia-org-4539	447	49	,	,	,
en-wikipedia-org-4539	447	50	and	and	CC
en-wikipedia-org-4539	447	51	firearms	firearm	NNS
en-wikipedia-org-4539	447	52	.	.	.
en-wikipedia-org-4539	448	1	TTB	TTB	NNP
en-wikipedia-org-4539	448	2	has	have	VBZ
en-wikipedia-org-4539	448	3	six	six	CD
en-wikipedia-org-4539	448	4	divisions	division	NNS
en-wikipedia-org-4539	448	5	,	,	,
en-wikipedia-org-4539	448	6	each	each	DT
en-wikipedia-org-4539	448	7	with	with	IN
en-wikipedia-org-4539	448	8	discrete	discrete	JJ
en-wikipedia-org-4539	448	9	functions	function	NNS
en-wikipedia-org-4539	448	10	:	:	:
en-wikipedia-org-4539	448	11	Revenue	Revenue	NNP
en-wikipedia-org-4539	448	12	Center	Center	NNP
en-wikipedia-org-4539	448	13	:	:	:
en-wikipedia-org-4539	448	14	processes	process	VBZ
en-wikipedia-org-4539	448	15	tax	tax	NN
en-wikipedia-org-4539	448	16	returns	return	NNS
en-wikipedia-org-4539	448	17	and	and	CC
en-wikipedia-org-4539	448	18	issues	issue	NNS
en-wikipedia-org-4539	448	19	permits	permit	NNS
en-wikipedia-org-4539	448	20	,	,	,
en-wikipedia-org-4539	448	21	and	and	CC
en-wikipedia-org-4539	448	22	related	related	JJ
en-wikipedia-org-4539	448	23	activities	activity	NNS
en-wikipedia-org-4539	448	24	Risk	Risk	NNP
en-wikipedia-org-4539	448	25	Management	Management	NNP
en-wikipedia-org-4539	448	26	:	:	:
en-wikipedia-org-4539	448	27	internally	internally	RB
en-wikipedia-org-4539	448	28	develops	develop	VBZ
en-wikipedia-org-4539	448	29	guidelines	guideline	NNS
en-wikipedia-org-4539	448	30	and	and	CC
en-wikipedia-org-4539	448	31	monitors	monitor	NNS
en-wikipedia-org-4539	448	32	programs	program	NNS
en-wikipedia-org-4539	448	33	Tax	Tax	NNP
en-wikipedia-org-4539	448	34	Audit	Audit	NNP
en-wikipedia-org-4539	448	35	:	:	:
en-wikipedia-org-4539	448	36	verifies	verifie	NNS
en-wikipedia-org-4539	448	37	filing	filing	NN
en-wikipedia-org-4539	448	38	and	and	CC
en-wikipedia-org-4539	448	39	payment	payment	NN
en-wikipedia-org-4539	448	40	of	of	IN
en-wikipedia-org-4539	448	41	taxes	taxis	NNS
en-wikipedia-org-4539	448	42	Trade	Trade	NNP
en-wikipedia-org-4539	448	43	Investigations	Investigations	NNPS
en-wikipedia-org-4539	448	44	:	:	:
en-wikipedia-org-4539	448	45	investigating	investigate	VBG
en-wikipedia-org-4539	448	46	arm	arm	NN
en-wikipedia-org-4539	448	47	for	for	IN
en-wikipedia-org-4539	448	48	non	non	JJ
en-wikipedia-org-4539	448	49	-	-	JJ
en-wikipedia-org-4539	448	50	tobacco	tobacco	JJ
en-wikipedia-org-4539	448	51	items	item	NNS
en-wikipedia-org-4539	448	52	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	448	53	Enforcement	Enforcement	NNP
en-wikipedia-org-4539	448	54	Division	Division	NNP
en-wikipedia-org-4539	448	55	:	:	:
en-wikipedia-org-4539	448	56	enforcement	enforcement	NN
en-wikipedia-org-4539	448	57	actions	action	NNS
en-wikipedia-org-4539	448	58	for	for	IN
en-wikipedia-org-4539	448	59	tobacco	tobacco	NN
en-wikipedia-org-4539	448	60	Advertising	advertising	NN
en-wikipedia-org-4539	448	61	,	,	,
en-wikipedia-org-4539	448	62	Labeling	labeling	NN
en-wikipedia-org-4539	448	63	,	,	,
en-wikipedia-org-4539	448	64	and	and	CC
en-wikipedia-org-4539	448	65	Formulation	Formulation	NNP
en-wikipedia-org-4539	448	66	Division	Division	NNP
en-wikipedia-org-4539	448	67	:	:	:
en-wikipedia-org-4539	448	68	implements	implement	VBZ
en-wikipedia-org-4539	448	69	various	various	JJ
en-wikipedia-org-4539	448	70	labeling	labeling	NN
en-wikipedia-org-4539	448	71	and	and	CC
en-wikipedia-org-4539	448	72	ingredient	ingredient	NN
en-wikipedia-org-4539	448	73	monitoring	monitor	VBG
en-wikipedia-org-4539	448	74	Criminal	criminal	JJ
en-wikipedia-org-4539	448	75	enforcement	enforcement	NN
en-wikipedia-org-4539	448	76	related	relate	VBN
en-wikipedia-org-4539	448	77	to	to	IN
en-wikipedia-org-4539	448	78	TTB	TTB	NNP
en-wikipedia-org-4539	448	79	is	be	VBZ
en-wikipedia-org-4539	448	80	done	do	VBN
en-wikipedia-org-4539	448	81	by	by	IN
en-wikipedia-org-4539	448	82	the	the	DT
en-wikipedia-org-4539	448	83	Bureau	Bureau	NNP
en-wikipedia-org-4539	448	84	of	of	IN
en-wikipedia-org-4539	448	85	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	448	86	,	,	,
en-wikipedia-org-4539	448	87	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	448	88	,	,	,
en-wikipedia-org-4539	448	89	Firearms	Firearms	NNPS
en-wikipedia-org-4539	448	90	,	,	,
en-wikipedia-org-4539	448	91	and	and	CC
en-wikipedia-org-4539	448	92	Explosives	Explosives	NNP
en-wikipedia-org-4539	448	93	,	,	,
en-wikipedia-org-4539	448	94	a	a	DT
en-wikipedia-org-4539	448	95	division	division	NN
en-wikipedia-org-4539	448	96	of	of	IN
en-wikipedia-org-4539	448	97	the	the	DT
en-wikipedia-org-4539	448	98	Justice	Justice	NNP
en-wikipedia-org-4539	448	99	Department	Department	NNP
en-wikipedia-org-4539	448	100	.	.	.
en-wikipedia-org-4539	449	1	Customs	Customs	NNP
en-wikipedia-org-4539	449	2	and	and	CC
en-wikipedia-org-4539	449	3	Border	border	NN
en-wikipedia-org-4539	449	4	Protection[edit	protection[edit	NN
en-wikipedia-org-4539	449	5	]	]	-RRB-
en-wikipedia-org-4539	449	6	Main	main	JJ
en-wikipedia-org-4539	449	7	article	article	NN
en-wikipedia-org-4539	449	8	:	:	:
en-wikipedia-org-4539	449	9	U.S.	U.S.	NNP
en-wikipedia-org-4539	449	10	Customs	Customs	NNP
en-wikipedia-org-4539	449	11	and	and	CC
en-wikipedia-org-4539	449	12	Border	Border	NNP
en-wikipedia-org-4539	449	13	Protection	Protection	NNP
en-wikipedia-org-4539	449	14	U.S.	U.S.	NNP
en-wikipedia-org-4539	449	15	Customs	Customs	NNP
en-wikipedia-org-4539	449	16	and	and	CC
en-wikipedia-org-4539	449	17	Border	Border	NNP
en-wikipedia-org-4539	449	18	Protection	Protection	NNP
en-wikipedia-org-4539	449	19	(	(	-LRB-
en-wikipedia-org-4539	449	20	CBP	CBP	NNP
en-wikipedia-org-4539	449	21	)	)	-RRB-
en-wikipedia-org-4539	449	22	,	,	,
en-wikipedia-org-4539	449	23	an	an	DT
en-wikipedia-org-4539	449	24	agency	agency	NN
en-wikipedia-org-4539	449	25	of	of	IN
en-wikipedia-org-4539	449	26	the	the	DT
en-wikipedia-org-4539	449	27	United	United	NNP
en-wikipedia-org-4539	449	28	States	States	NNP
en-wikipedia-org-4539	449	29	Department	Department	NNP
en-wikipedia-org-4539	449	30	of	of	IN
en-wikipedia-org-4539	449	31	Homeland	Homeland	NNP
en-wikipedia-org-4539	449	32	Security	Security	NNP
en-wikipedia-org-4539	449	33	,	,	,
en-wikipedia-org-4539	449	34	collects	collect	VBZ
en-wikipedia-org-4539	449	35	customs	customs	NN
en-wikipedia-org-4539	449	36	duties	duty	NNS
en-wikipedia-org-4539	449	37	and	and	CC
en-wikipedia-org-4539	449	38	regulates	regulate	VBZ
en-wikipedia-org-4539	449	39	international	international	JJ
en-wikipedia-org-4539	449	40	trade	trade	NN
en-wikipedia-org-4539	449	41	.	.	.
en-wikipedia-org-4539	450	1	It	-PRON-	PRP
en-wikipedia-org-4539	450	2	has	have	VBZ
en-wikipedia-org-4539	450	3	a	a	DT
en-wikipedia-org-4539	450	4	workforce	workforce	NN
en-wikipedia-org-4539	450	5	of	of	IN
en-wikipedia-org-4539	450	6	over	over	IN
en-wikipedia-org-4539	450	7	58,000	58,000	CD
en-wikipedia-org-4539	450	8	employees	employee	NNS
en-wikipedia-org-4539	450	9	covering	cover	VBG
en-wikipedia-org-4539	450	10	over	over	IN
en-wikipedia-org-4539	450	11	300	300	CD
en-wikipedia-org-4539	450	12	official	official	JJ
en-wikipedia-org-4539	450	13	ports	port	NNS
en-wikipedia-org-4539	450	14	of	of	IN
en-wikipedia-org-4539	450	15	entry	entry	NN
en-wikipedia-org-4539	450	16	to	to	IN
en-wikipedia-org-4539	450	17	the	the	DT
en-wikipedia-org-4539	450	18	United	United	NNP
en-wikipedia-org-4539	450	19	States	States	NNP
en-wikipedia-org-4539	450	20	.	.	.
en-wikipedia-org-4539	451	1	CBP	CBP	NNP
en-wikipedia-org-4539	451	2	has	have	VBZ
en-wikipedia-org-4539	451	3	authority	authority	NN
en-wikipedia-org-4539	451	4	to	to	TO
en-wikipedia-org-4539	451	5	seize	seize	VB
en-wikipedia-org-4539	451	6	and	and	CC
en-wikipedia-org-4539	451	7	dispose	dispose	VB
en-wikipedia-org-4539	451	8	of	of	IN
en-wikipedia-org-4539	451	9	cargo	cargo	NN
en-wikipedia-org-4539	451	10	in	in	IN
en-wikipedia-org-4539	451	11	the	the	DT
en-wikipedia-org-4539	451	12	case	case	NN
en-wikipedia-org-4539	451	13	of	of	IN
en-wikipedia-org-4539	451	14	certain	certain	JJ
en-wikipedia-org-4539	451	15	violations	violation	NNS
en-wikipedia-org-4539	451	16	of	of	IN
en-wikipedia-org-4539	451	17	customs	custom	NNS
en-wikipedia-org-4539	451	18	rules	rule	NNS
en-wikipedia-org-4539	451	19	.	.	.
en-wikipedia-org-4539	452	1	State	state	NN
en-wikipedia-org-4539	452	2	administrations[edit	administrations[edit	CD
en-wikipedia-org-4539	452	3	]	]	-RRB-
en-wikipedia-org-4539	452	4	Every	every	DT
en-wikipedia-org-4539	452	5	state	state	NN
en-wikipedia-org-4539	452	6	in	in	IN
en-wikipedia-org-4539	452	7	the	the	DT
en-wikipedia-org-4539	452	8	United	United	NNP
en-wikipedia-org-4539	452	9	States	States	NNP
en-wikipedia-org-4539	452	10	has	have	VBZ
en-wikipedia-org-4539	452	11	its	-PRON-	PRP$
en-wikipedia-org-4539	452	12	own	own	JJ
en-wikipedia-org-4539	452	13	tax	tax	NN
en-wikipedia-org-4539	452	14	administration	administration	NN
en-wikipedia-org-4539	452	15	,	,	,
en-wikipedia-org-4539	452	16	subject	subject	JJ
en-wikipedia-org-4539	452	17	to	to	IN
en-wikipedia-org-4539	452	18	the	the	DT
en-wikipedia-org-4539	452	19	rules	rule	NNS
en-wikipedia-org-4539	452	20	of	of	IN
en-wikipedia-org-4539	452	21	that	that	DT
en-wikipedia-org-4539	452	22	state	state	NN
en-wikipedia-org-4539	452	23	's	's	POS
en-wikipedia-org-4539	452	24	law	law	NN
en-wikipedia-org-4539	452	25	and	and	CC
en-wikipedia-org-4539	452	26	regulations	regulation	NNS
en-wikipedia-org-4539	452	27	.	.	.
en-wikipedia-org-4539	453	1	For	for	IN
en-wikipedia-org-4539	453	2	example	example	NN
en-wikipedia-org-4539	453	3	,	,	,
en-wikipedia-org-4539	453	4	the	the	DT
en-wikipedia-org-4539	453	5	California	California	NNP
en-wikipedia-org-4539	453	6	Franchise	Franchise	NNP
en-wikipedia-org-4539	453	7	Tax	Tax	NNP
en-wikipedia-org-4539	453	8	Board	Board	NNP
en-wikipedia-org-4539	453	9	.	.	.
en-wikipedia-org-4539	454	1	These	these	DT
en-wikipedia-org-4539	454	2	are	be	VBP
en-wikipedia-org-4539	454	3	referred	refer	VBN
en-wikipedia-org-4539	454	4	to	to	IN
en-wikipedia-org-4539	454	5	in	in	IN
en-wikipedia-org-4539	454	6	most	most	JJS
en-wikipedia-org-4539	454	7	states	state	NNS
en-wikipedia-org-4539	454	8	as	as	IN
en-wikipedia-org-4539	454	9	the	the	DT
en-wikipedia-org-4539	454	10	Department	Department	NNP
en-wikipedia-org-4539	454	11	of	of	IN
en-wikipedia-org-4539	454	12	Revenue	Revenue	NNP
en-wikipedia-org-4539	454	13	or	or	CC
en-wikipedia-org-4539	454	14	Department	Department	NNP
en-wikipedia-org-4539	454	15	of	of	IN
en-wikipedia-org-4539	454	16	Taxation	Taxation	NNP
en-wikipedia-org-4539	454	17	.	.	.
en-wikipedia-org-4539	455	1	The	the	DT
en-wikipedia-org-4539	455	2	powers	power	NNS
en-wikipedia-org-4539	455	3	of	of	IN
en-wikipedia-org-4539	455	4	the	the	DT
en-wikipedia-org-4539	455	5	state	state	NN
en-wikipedia-org-4539	455	6	taxing	tax	VBG
en-wikipedia-org-4539	455	7	authorities	authority	NNS
en-wikipedia-org-4539	455	8	vary	vary	VBP
en-wikipedia-org-4539	455	9	widely	widely	RB
en-wikipedia-org-4539	455	10	.	.	.
en-wikipedia-org-4539	456	1	Most	Most	JJS
en-wikipedia-org-4539	456	2	enforce	enforce	VBP
en-wikipedia-org-4539	456	3	all	all	DT
en-wikipedia-org-4539	456	4	state	state	NN
en-wikipedia-org-4539	456	5	level	level	NN
en-wikipedia-org-4539	456	6	taxes	taxis	NNS
en-wikipedia-org-4539	456	7	but	but	CC
en-wikipedia-org-4539	456	8	not	not	RB
en-wikipedia-org-4539	456	9	most	most	JJS
en-wikipedia-org-4539	456	10	local	local	JJ
en-wikipedia-org-4539	456	11	taxes	taxis	NNS
en-wikipedia-org-4539	456	12	.	.	.
en-wikipedia-org-4539	457	1	However	however	RB
en-wikipedia-org-4539	457	2	,	,	,
en-wikipedia-org-4539	457	3	many	many	JJ
en-wikipedia-org-4539	457	4	states	state	NNS
en-wikipedia-org-4539	457	5	have	have	VBP
en-wikipedia-org-4539	457	6	unified	unify	VBN
en-wikipedia-org-4539	457	7	state	state	NN
en-wikipedia-org-4539	457	8	-	-	HYPH
en-wikipedia-org-4539	457	9	level	level	NN
en-wikipedia-org-4539	457	10	sales	sale	NNS
en-wikipedia-org-4539	457	11	tax	tax	NN
en-wikipedia-org-4539	457	12	administration	administration	NN
en-wikipedia-org-4539	457	13	,	,	,
en-wikipedia-org-4539	457	14	including	include	VBG
en-wikipedia-org-4539	457	15	for	for	IN
en-wikipedia-org-4539	457	16	local	local	JJ
en-wikipedia-org-4539	457	17	sales	sale	NNS
en-wikipedia-org-4539	457	18	taxes	taxis	NNS
en-wikipedia-org-4539	457	19	.	.	.
en-wikipedia-org-4539	458	1	State	state	NN
en-wikipedia-org-4539	458	2	tax	tax	NN
en-wikipedia-org-4539	458	3	returns	return	NNS
en-wikipedia-org-4539	458	4	are	be	VBP
en-wikipedia-org-4539	458	5	filed	file	VBN
en-wikipedia-org-4539	458	6	separately	separately	RB
en-wikipedia-org-4539	458	7	with	with	IN
en-wikipedia-org-4539	458	8	those	those	DT
en-wikipedia-org-4539	458	9	tax	tax	NN
en-wikipedia-org-4539	458	10	administrations	administration	NNS
en-wikipedia-org-4539	458	11	,	,	,
en-wikipedia-org-4539	458	12	not	not	RB
en-wikipedia-org-4539	458	13	with	with	IN
en-wikipedia-org-4539	458	14	the	the	DT
en-wikipedia-org-4539	458	15	federal	federal	JJ
en-wikipedia-org-4539	458	16	tax	tax	NN
en-wikipedia-org-4539	458	17	administrations	administration	NNS
en-wikipedia-org-4539	458	18	.	.	.
en-wikipedia-org-4539	459	1	Each	each	DT
en-wikipedia-org-4539	459	2	state	state	NN
en-wikipedia-org-4539	459	3	has	have	VBZ
en-wikipedia-org-4539	459	4	its	-PRON-	PRP$
en-wikipedia-org-4539	459	5	own	own	JJ
en-wikipedia-org-4539	459	6	procedural	procedural	JJ
en-wikipedia-org-4539	459	7	rules	rule	NNS
en-wikipedia-org-4539	459	8	,	,	,
en-wikipedia-org-4539	459	9	which	which	WDT
en-wikipedia-org-4539	459	10	vary	vary	VBP
en-wikipedia-org-4539	459	11	widely	widely	RB
en-wikipedia-org-4539	459	12	.	.	.
en-wikipedia-org-4539	460	1	Local	local	JJ
en-wikipedia-org-4539	460	2	administrations[edit	administrations[edit	NFP
en-wikipedia-org-4539	460	3	]	]	-RRB-
en-wikipedia-org-4539	460	4	Most	Most	JJS
en-wikipedia-org-4539	460	5	localities	locality	NNS
en-wikipedia-org-4539	460	6	within	within	IN
en-wikipedia-org-4539	460	7	the	the	DT
en-wikipedia-org-4539	460	8	United	United	NNP
en-wikipedia-org-4539	460	9	States	States	NNP
en-wikipedia-org-4539	460	10	administer	administer	NN
en-wikipedia-org-4539	460	11	most	most	JJS
en-wikipedia-org-4539	460	12	of	of	IN
en-wikipedia-org-4539	460	13	their	-PRON-	PRP$
en-wikipedia-org-4539	460	14	own	own	JJ
en-wikipedia-org-4539	460	15	taxes	taxis	NNS
en-wikipedia-org-4539	460	16	.	.	.
en-wikipedia-org-4539	461	1	In	in	IN
en-wikipedia-org-4539	461	2	many	many	JJ
en-wikipedia-org-4539	461	3	cases	case	NNS
en-wikipedia-org-4539	461	4	,	,	,
en-wikipedia-org-4539	461	5	there	there	EX
en-wikipedia-org-4539	461	6	are	be	VBP
en-wikipedia-org-4539	461	7	multiple	multiple	JJ
en-wikipedia-org-4539	461	8	local	local	JJ
en-wikipedia-org-4539	461	9	taxing	tax	VBG
en-wikipedia-org-4539	461	10	jurisdictions	jurisdiction	NNS
en-wikipedia-org-4539	461	11	with	with	IN
en-wikipedia-org-4539	461	12	respect	respect	NN
en-wikipedia-org-4539	461	13	to	to	IN
en-wikipedia-org-4539	461	14	a	a	DT
en-wikipedia-org-4539	461	15	particular	particular	JJ
en-wikipedia-org-4539	461	16	taxpayer	taxpayer	NN
en-wikipedia-org-4539	461	17	or	or	CC
en-wikipedia-org-4539	461	18	property	property	NN
en-wikipedia-org-4539	461	19	.	.	.
en-wikipedia-org-4539	462	1	For	for	IN
en-wikipedia-org-4539	462	2	property	property	NN
en-wikipedia-org-4539	462	3	taxes	taxis	NNS
en-wikipedia-org-4539	462	4	,	,	,
en-wikipedia-org-4539	462	5	the	the	DT
en-wikipedia-org-4539	462	6	taxing	tax	VBG
en-wikipedia-org-4539	462	7	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	462	8	is	be	VBZ
en-wikipedia-org-4539	462	9	typically	typically	RB
en-wikipedia-org-4539	462	10	represented	represent	VBN
en-wikipedia-org-4539	462	11	by	by	IN
en-wikipedia-org-4539	462	12	a	a	DT
en-wikipedia-org-4539	462	13	tax	tax	NN
en-wikipedia-org-4539	462	14	assessor	assessor	NN
en-wikipedia-org-4539	462	15	/	/	SYM
en-wikipedia-org-4539	462	16	collector	collector	NN
en-wikipedia-org-4539	462	17	whose	whose	WP$
en-wikipedia-org-4539	462	18	offices	office	NNS
en-wikipedia-org-4539	462	19	are	be	VBP
en-wikipedia-org-4539	462	20	located	locate	VBN
en-wikipedia-org-4539	462	21	at	at	IN
en-wikipedia-org-4539	462	22	the	the	DT
en-wikipedia-org-4539	462	23	taxing	tax	VBG
en-wikipedia-org-4539	462	24	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	462	25	's	's	POS
en-wikipedia-org-4539	462	26	facilities	facility	NNS
en-wikipedia-org-4539	462	27	.	.	.
en-wikipedia-org-4539	463	1	Legal	legal	JJ
en-wikipedia-org-4539	463	2	basis[edit	basis[edit	NFP
en-wikipedia-org-4539	463	3	]	]	-RRB-
en-wikipedia-org-4539	463	4	The	the	DT
en-wikipedia-org-4539	463	5	United	United	NNP
en-wikipedia-org-4539	463	6	States	States	NNP
en-wikipedia-org-4539	463	7	Constitution	Constitution	NNP
en-wikipedia-org-4539	463	8	provides	provide	VBZ
en-wikipedia-org-4539	463	9	that	that	IN
en-wikipedia-org-4539	463	10	Congress	Congress	NNP
en-wikipedia-org-4539	463	11	"	"	''
en-wikipedia-org-4539	463	12	shall	shall	MD
en-wikipedia-org-4539	463	13	have	have	VB
en-wikipedia-org-4539	463	14	the	the	DT
en-wikipedia-org-4539	463	15	power	power	NN
en-wikipedia-org-4539	463	16	to	to	TO
en-wikipedia-org-4539	463	17	lay	lay	VB
en-wikipedia-org-4539	463	18	and	and	CC
en-wikipedia-org-4539	463	19	collect	collect	VB
en-wikipedia-org-4539	463	20	Taxes	taxis	NNS
en-wikipedia-org-4539	463	21	,	,	,
en-wikipedia-org-4539	463	22	Duties	Duties	NNPS
en-wikipedia-org-4539	463	23	,	,	,
en-wikipedia-org-4539	463	24	Imposts	Imposts	NNPS
en-wikipedia-org-4539	463	25	,	,	,
en-wikipedia-org-4539	463	26	and	and	CC
en-wikipedia-org-4539	463	27	Excises	excise	NNS
en-wikipedia-org-4539	463	28	...	...	:
en-wikipedia-org-4539	463	29	but	but	CC
en-wikipedia-org-4539	463	30	all	all	DT
en-wikipedia-org-4539	463	31	Duties	Duties	NNPS
en-wikipedia-org-4539	463	32	,	,	,
en-wikipedia-org-4539	463	33	Imposts	Imposts	NNPS
en-wikipedia-org-4539	463	34	,	,	,
en-wikipedia-org-4539	463	35	and	and	CC
en-wikipedia-org-4539	463	36	Excises	excise	NNS
en-wikipedia-org-4539	463	37	shall	shall	MD
en-wikipedia-org-4539	463	38	be	be	VB
en-wikipedia-org-4539	463	39	uniform	uniform	JJ
en-wikipedia-org-4539	463	40	throughout	throughout	IN
en-wikipedia-org-4539	463	41	the	the	DT
en-wikipedia-org-4539	463	42	United	United	NNP
en-wikipedia-org-4539	463	43	States	States	NNP
en-wikipedia-org-4539	463	44	.	.	.
en-wikipedia-org-4539	464	1	"	"	``
en-wikipedia-org-4539	464	2	[	[	-LRB-
en-wikipedia-org-4539	464	3	97	97	CD
en-wikipedia-org-4539	464	4	]	]	-RRB-
en-wikipedia-org-4539	464	5	Prior	prior	RB
en-wikipedia-org-4539	464	6	to	to	IN
en-wikipedia-org-4539	464	7	amendment	amendment	NN
en-wikipedia-org-4539	464	8	,	,	,
en-wikipedia-org-4539	464	9	it	-PRON-	PRP
en-wikipedia-org-4539	464	10	provided	provide	VBD
en-wikipedia-org-4539	464	11	that	that	IN
en-wikipedia-org-4539	464	12	"	"	``
en-wikipedia-org-4539	464	13	No	no	DT
en-wikipedia-org-4539	464	14	Capitation	Capitation	NNP
en-wikipedia-org-4539	464	15	,	,	,
en-wikipedia-org-4539	464	16	or	or	CC
en-wikipedia-org-4539	464	17	other	other	JJ
en-wikipedia-org-4539	464	18	direct	direct	JJ
en-wikipedia-org-4539	464	19	,	,	,
en-wikipedia-org-4539	464	20	Tax	tax	NN
en-wikipedia-org-4539	464	21	shall	shall	MD
en-wikipedia-org-4539	464	22	be	be	VB
en-wikipedia-org-4539	464	23	Laid	lay	VBN
en-wikipedia-org-4539	464	24	unless	unless	IN
en-wikipedia-org-4539	464	25	in	in	IN
en-wikipedia-org-4539	464	26	proportion	proportion	NN
en-wikipedia-org-4539	464	27	to	to	IN
en-wikipedia-org-4539	464	28	the	the	DT
en-wikipedia-org-4539	464	29	Census	Census	NNP
en-wikipedia-org-4539	464	30	...	...	:
en-wikipedia-org-4539	464	31	"	"	``
en-wikipedia-org-4539	464	32	The	the	DT
en-wikipedia-org-4539	464	33	16th	16th	JJ
en-wikipedia-org-4539	464	34	Amendment	Amendment	NNP
en-wikipedia-org-4539	464	35	provided	provide	VBD
en-wikipedia-org-4539	464	36	that	that	IN
en-wikipedia-org-4539	464	37	"	"	``
en-wikipedia-org-4539	464	38	Congress	Congress	NNP
en-wikipedia-org-4539	464	39	shall	shall	MD
en-wikipedia-org-4539	464	40	have	have	VB
en-wikipedia-org-4539	464	41	the	the	DT
en-wikipedia-org-4539	464	42	power	power	NN
en-wikipedia-org-4539	464	43	to	to	TO
en-wikipedia-org-4539	464	44	lay	lay	VB
en-wikipedia-org-4539	464	45	and	and	CC
en-wikipedia-org-4539	464	46	collect	collect	VB
en-wikipedia-org-4539	464	47	taxes	taxis	NNS
en-wikipedia-org-4539	464	48	on	on	IN
en-wikipedia-org-4539	464	49	incomes	income	NNS
en-wikipedia-org-4539	464	50	,	,	,
en-wikipedia-org-4539	464	51	from	from	IN
en-wikipedia-org-4539	464	52	whatever	whatever	WDT
en-wikipedia-org-4539	464	53	source	source	NN
en-wikipedia-org-4539	464	54	derived	derive	VBN
en-wikipedia-org-4539	464	55	,	,	,
en-wikipedia-org-4539	464	56	without	without	IN
en-wikipedia-org-4539	464	57	apportionment	apportionment	NN
en-wikipedia-org-4539	464	58	among	among	IN
en-wikipedia-org-4539	464	59	the	the	DT
en-wikipedia-org-4539	464	60	several	several	JJ
en-wikipedia-org-4539	464	61	States	States	NNPS
en-wikipedia-org-4539	464	62	,	,	,
en-wikipedia-org-4539	464	63	and	and	CC
en-wikipedia-org-4539	464	64	without	without	IN
en-wikipedia-org-4539	464	65	regard	regard	NN
en-wikipedia-org-4539	464	66	to	to	IN
en-wikipedia-org-4539	464	67	any	any	DT
en-wikipedia-org-4539	464	68	census	census	NN
en-wikipedia-org-4539	464	69	or	or	CC
en-wikipedia-org-4539	464	70	enumeration	enumeration	NN
en-wikipedia-org-4539	464	71	.	.	.
en-wikipedia-org-4539	464	72	"	"	''
en-wikipedia-org-4539	465	1	The	the	DT
en-wikipedia-org-4539	465	2	10th	10th	JJ
en-wikipedia-org-4539	465	3	Amendment	Amendment	NNP
en-wikipedia-org-4539	465	4	provided	provide	VBD
en-wikipedia-org-4539	465	5	that	that	IN
en-wikipedia-org-4539	465	6	"	"	``
en-wikipedia-org-4539	465	7	powers	power	NNS
en-wikipedia-org-4539	465	8	not	not	RB
en-wikipedia-org-4539	465	9	delegated	delegate	VBN
en-wikipedia-org-4539	465	10	to	to	IN
en-wikipedia-org-4539	465	11	the	the	DT
en-wikipedia-org-4539	465	12	United	United	NNP
en-wikipedia-org-4539	465	13	States	States	NNP
en-wikipedia-org-4539	465	14	by	by	IN
en-wikipedia-org-4539	465	15	this	this	DT
en-wikipedia-org-4539	465	16	Constitution	Constitution	NNP
en-wikipedia-org-4539	465	17	,	,	,
en-wikipedia-org-4539	465	18	nor	nor	CC
en-wikipedia-org-4539	465	19	prohibited	prohibit	VBN
en-wikipedia-org-4539	465	20	to	to	IN
en-wikipedia-org-4539	465	21	the	the	DT
en-wikipedia-org-4539	465	22	States	States	NNP
en-wikipedia-org-4539	465	23	,	,	,
en-wikipedia-org-4539	465	24	are	be	VBP
en-wikipedia-org-4539	465	25	reserved	reserve	VBN
en-wikipedia-org-4539	465	26	to	to	IN
en-wikipedia-org-4539	465	27	the	the	DT
en-wikipedia-org-4539	465	28	States	States	NNP
en-wikipedia-org-4539	465	29	respectively	respectively	RB
en-wikipedia-org-4539	465	30	,	,	,
en-wikipedia-org-4539	465	31	or	or	CC
en-wikipedia-org-4539	465	32	to	to	IN
en-wikipedia-org-4539	465	33	the	the	DT
en-wikipedia-org-4539	465	34	people	people	NNS
en-wikipedia-org-4539	465	35	.	.	.
en-wikipedia-org-4539	465	36	"	"	''
en-wikipedia-org-4539	466	1	Congress	Congress	NNP
en-wikipedia-org-4539	466	2	has	have	VBZ
en-wikipedia-org-4539	466	3	enacted	enact	VBN
en-wikipedia-org-4539	466	4	numerous	numerous	JJ
en-wikipedia-org-4539	466	5	laws	law	NNS
en-wikipedia-org-4539	466	6	dealing	deal	VBG
en-wikipedia-org-4539	466	7	with	with	IN
en-wikipedia-org-4539	466	8	taxes	taxis	NNS
en-wikipedia-org-4539	466	9	since	since	IN
en-wikipedia-org-4539	466	10	adoption	adoption	NN
en-wikipedia-org-4539	466	11	of	of	IN
en-wikipedia-org-4539	466	12	the	the	DT
en-wikipedia-org-4539	466	13	Constitution	Constitution	NNP
en-wikipedia-org-4539	466	14	.	.	.
en-wikipedia-org-4539	467	1	Those	those	DT
en-wikipedia-org-4539	467	2	laws	law	NNS
en-wikipedia-org-4539	467	3	are	be	VBP
en-wikipedia-org-4539	467	4	now	now	RB
en-wikipedia-org-4539	467	5	codified	codify	VBN
en-wikipedia-org-4539	467	6	as	as	IN
en-wikipedia-org-4539	467	7	Title	Title	NNP
en-wikipedia-org-4539	467	8	19	19	CD
en-wikipedia-org-4539	467	9	,	,	,
en-wikipedia-org-4539	467	10	Customs	Customs	NNP
en-wikipedia-org-4539	467	11	Duties	Duties	NNPS
en-wikipedia-org-4539	467	12	,	,	,
en-wikipedia-org-4539	467	13	Title	Title	NNP
en-wikipedia-org-4539	467	14	26	26	CD
en-wikipedia-org-4539	467	15	,	,	,
en-wikipedia-org-4539	467	16	Internal	Internal	NNP
en-wikipedia-org-4539	467	17	Revenue	Revenue	NNP
en-wikipedia-org-4539	467	18	Code	Code	NNP
en-wikipedia-org-4539	467	19	,	,	,
en-wikipedia-org-4539	467	20	and	and	CC
en-wikipedia-org-4539	467	21	various	various	JJ
en-wikipedia-org-4539	467	22	other	other	JJ
en-wikipedia-org-4539	467	23	provisions	provision	NNS
en-wikipedia-org-4539	467	24	.	.	.
en-wikipedia-org-4539	468	1	These	these	DT
en-wikipedia-org-4539	468	2	laws	law	NNS
en-wikipedia-org-4539	468	3	specifically	specifically	RB
en-wikipedia-org-4539	468	4	authorize	authorize	VBP
en-wikipedia-org-4539	468	5	the	the	DT
en-wikipedia-org-4539	468	6	United	United	NNP
en-wikipedia-org-4539	468	7	States	States	NNP
en-wikipedia-org-4539	468	8	Secretary	Secretary	NNP
en-wikipedia-org-4539	468	9	of	of	IN
en-wikipedia-org-4539	468	10	the	the	DT
en-wikipedia-org-4539	468	11	Treasury	Treasury	NNP
en-wikipedia-org-4539	468	12	to	to	TO
en-wikipedia-org-4539	468	13	delegate	delegate	VB
en-wikipedia-org-4539	468	14	various	various	JJ
en-wikipedia-org-4539	468	15	powers	power	NNS
en-wikipedia-org-4539	468	16	related	relate	VBN
en-wikipedia-org-4539	468	17	to	to	IN
en-wikipedia-org-4539	468	18	levy	levy	NN
en-wikipedia-org-4539	468	19	,	,	,
en-wikipedia-org-4539	468	20	assessment	assessment	NN
en-wikipedia-org-4539	468	21	and	and	CC
en-wikipedia-org-4539	468	22	collection	collection	NN
en-wikipedia-org-4539	468	23	of	of	IN
en-wikipedia-org-4539	468	24	taxes	taxis	NNS
en-wikipedia-org-4539	468	25	.	.	.
en-wikipedia-org-4539	469	1	State	state	NN
en-wikipedia-org-4539	469	2	constitutions	constitution	NNS
en-wikipedia-org-4539	469	3	uniformly	uniformly	RB
en-wikipedia-org-4539	469	4	grant	grant	VBP
en-wikipedia-org-4539	469	5	the	the	DT
en-wikipedia-org-4539	469	6	state	state	NN
en-wikipedia-org-4539	469	7	government	government	NN
en-wikipedia-org-4539	469	8	the	the	DT
en-wikipedia-org-4539	469	9	right	right	NN
en-wikipedia-org-4539	469	10	to	to	TO
en-wikipedia-org-4539	469	11	levy	levy	VB
en-wikipedia-org-4539	469	12	and	and	CC
en-wikipedia-org-4539	469	13	collect	collect	VB
en-wikipedia-org-4539	469	14	taxes	taxis	NNS
en-wikipedia-org-4539	469	15	.	.	.
en-wikipedia-org-4539	470	1	Limitations	limitation	NNS
en-wikipedia-org-4539	470	2	under	under	IN
en-wikipedia-org-4539	470	3	state	state	NN
en-wikipedia-org-4539	470	4	constitutions	constitution	NNS
en-wikipedia-org-4539	470	5	vary	vary	VBP
en-wikipedia-org-4539	470	6	widely	widely	RB
en-wikipedia-org-4539	470	7	.	.	.
en-wikipedia-org-4539	471	1	Various	various	JJ
en-wikipedia-org-4539	471	2	fringe	fringe	NN
en-wikipedia-org-4539	471	3	individuals	individual	NNS
en-wikipedia-org-4539	471	4	and	and	CC
en-wikipedia-org-4539	471	5	groups	group	NNS
en-wikipedia-org-4539	471	6	have	have	VBP
en-wikipedia-org-4539	471	7	questioned	question	VBN
en-wikipedia-org-4539	471	8	the	the	DT
en-wikipedia-org-4539	471	9	legitimacy	legitimacy	NN
en-wikipedia-org-4539	471	10	of	of	IN
en-wikipedia-org-4539	471	11	United	United	NNP
en-wikipedia-org-4539	471	12	States	States	NNP
en-wikipedia-org-4539	471	13	federal	federal	JJ
en-wikipedia-org-4539	471	14	income	income	NN
en-wikipedia-org-4539	471	15	tax	tax	NN
en-wikipedia-org-4539	471	16	.	.	.
en-wikipedia-org-4539	472	1	These	these	DT
en-wikipedia-org-4539	472	2	arguments	argument	NNS
en-wikipedia-org-4539	472	3	are	be	VBP
en-wikipedia-org-4539	472	4	varied	varied	JJ
en-wikipedia-org-4539	472	5	,	,	,
en-wikipedia-org-4539	472	6	but	but	CC
en-wikipedia-org-4539	472	7	have	have	VBP
en-wikipedia-org-4539	472	8	been	be	VBN
en-wikipedia-org-4539	472	9	uniformly	uniformly	RB
en-wikipedia-org-4539	472	10	rejected	reject	VBN
en-wikipedia-org-4539	472	11	by	by	IN
en-wikipedia-org-4539	472	12	the	the	DT
en-wikipedia-org-4539	472	13	Internal	Internal	NNP
en-wikipedia-org-4539	472	14	Revenue	Revenue	NNP
en-wikipedia-org-4539	472	15	Service	Service	NNP
en-wikipedia-org-4539	472	16	and	and	CC
en-wikipedia-org-4539	472	17	by	by	IN
en-wikipedia-org-4539	472	18	the	the	DT
en-wikipedia-org-4539	472	19	courts	court	NNS
en-wikipedia-org-4539	472	20	and	and	CC
en-wikipedia-org-4539	472	21	ruled	rule	VBD
en-wikipedia-org-4539	472	22	to	to	TO
en-wikipedia-org-4539	472	23	be	be	VB
en-wikipedia-org-4539	472	24	frivolous	frivolous	JJ
en-wikipedia-org-4539	472	25	.	.	.
en-wikipedia-org-4539	473	1	[	[	-LRB-
en-wikipedia-org-4539	473	2	98][99][100	98][99][100	CD
en-wikipedia-org-4539	473	3	]	]	-RRB-
en-wikipedia-org-4539	473	4	Policy	policy	NN
en-wikipedia-org-4539	473	5	issues[edit	issues[edit	NFP
en-wikipedia-org-4539	473	6	]	]	-RRB-
en-wikipedia-org-4539	473	7	Main	main	JJ
en-wikipedia-org-4539	473	8	article	article	NN
en-wikipedia-org-4539	473	9	:	:	:
en-wikipedia-org-4539	473	10	Progressivity	progressivity	NN
en-wikipedia-org-4539	473	11	in	in	IN
en-wikipedia-org-4539	473	12	United	United	NNP
en-wikipedia-org-4539	473	13	States	States	NNP
en-wikipedia-org-4539	473	14	income	income	NN
en-wikipedia-org-4539	473	15	tax	tax	NN
en-wikipedia-org-4539	473	16	Commentators	commentator	NNS
en-wikipedia-org-4539	473	17	Benjamin	Benjamin	NNP
en-wikipedia-org-4539	473	18	Page	Page	NNP
en-wikipedia-org-4539	473	19	,	,	,
en-wikipedia-org-4539	473	20	Larry	Larry	NNP
en-wikipedia-org-4539	473	21	Bartels	Bartels	NNP
en-wikipedia-org-4539	473	22	and	and	CC
en-wikipedia-org-4539	473	23	Jason	Jason	NNP
en-wikipedia-org-4539	473	24	Seawright	Seawright	NNP
en-wikipedia-org-4539	473	25	contend	contend	VBP
en-wikipedia-org-4539	473	26	that	that	IN
en-wikipedia-org-4539	473	27	Federal	federal	JJ
en-wikipedia-org-4539	473	28	tax	tax	NN
en-wikipedia-org-4539	473	29	policy	policy	NN
en-wikipedia-org-4539	473	30	in	in	IN
en-wikipedia-org-4539	473	31	relation	relation	NN
en-wikipedia-org-4539	473	32	to	to	IN
en-wikipedia-org-4539	473	33	regulation	regulation	NN
en-wikipedia-org-4539	473	34	and	and	CC
en-wikipedia-org-4539	473	35	reform	reform	NN
en-wikipedia-org-4539	473	36	in	in	IN
en-wikipedia-org-4539	473	37	the	the	DT
en-wikipedia-org-4539	473	38	United	United	NNP
en-wikipedia-org-4539	473	39	States	States	NNP
en-wikipedia-org-4539	473	40	tends	tend	VBZ
en-wikipedia-org-4539	473	41	to	to	TO
en-wikipedia-org-4539	473	42	favor	favor	VB
en-wikipedia-org-4539	473	43	wealthy	wealthy	JJ
en-wikipedia-org-4539	473	44	Americans	Americans	NNPS
en-wikipedia-org-4539	473	45	.	.	.
en-wikipedia-org-4539	474	1	They	-PRON-	PRP
en-wikipedia-org-4539	474	2	assert	assert	VBP
en-wikipedia-org-4539	474	3	that	that	IN
en-wikipedia-org-4539	474	4	political	political	JJ
en-wikipedia-org-4539	474	5	influence	influence	NN
en-wikipedia-org-4539	474	6	is	be	VBZ
en-wikipedia-org-4539	474	7	a	a	DT
en-wikipedia-org-4539	474	8	legal	legal	JJ
en-wikipedia-org-4539	474	9	right	right	NN
en-wikipedia-org-4539	474	10	the	the	DT
en-wikipedia-org-4539	474	11	wealthy	wealthy	JJ
en-wikipedia-org-4539	474	12	can	can	MD
en-wikipedia-org-4539	474	13	exercise	exercise	VB
en-wikipedia-org-4539	474	14	by	by	IN
en-wikipedia-org-4539	474	15	contributing	contribute	VBG
en-wikipedia-org-4539	474	16	funds	fund	NNS
en-wikipedia-org-4539	474	17	to	to	TO
en-wikipedia-org-4539	474	18	lobby	lobby	VB
en-wikipedia-org-4539	474	19	for	for	IN
en-wikipedia-org-4539	474	20	their	-PRON-	PRP$
en-wikipedia-org-4539	474	21	policy	policy	NN
en-wikipedia-org-4539	474	22	preference	preference	NN
en-wikipedia-org-4539	474	23	.	.	.
en-wikipedia-org-4539	475	1	[	[	-LRB-
en-wikipedia-org-4539	475	2	101	101	CD
en-wikipedia-org-4539	475	3	]	]	-RRB-
en-wikipedia-org-4539	475	4	The	the	DT
en-wikipedia-org-4539	475	5	distribution	distribution	NN
en-wikipedia-org-4539	475	6	of	of	IN
en-wikipedia-org-4539	475	7	U.S.	U.S.	NNP
en-wikipedia-org-4539	475	8	federal	federal	JJ
en-wikipedia-org-4539	475	9	taxes	taxis	NNS
en-wikipedia-org-4539	475	10	for	for	IN
en-wikipedia-org-4539	475	11	2000	2000	CD
en-wikipedia-org-4539	475	12	as	as	IN
en-wikipedia-org-4539	475	13	a	a	DT
en-wikipedia-org-4539	475	14	percentage	percentage	NN
en-wikipedia-org-4539	475	15	of	of	IN
en-wikipedia-org-4539	475	16	income	income	NN
en-wikipedia-org-4539	475	17	among	among	IN
en-wikipedia-org-4539	475	18	the	the	DT
en-wikipedia-org-4539	475	19	family	family	NN
en-wikipedia-org-4539	475	20	income	income	NN
en-wikipedia-org-4539	475	21	quintiles	quintile	NNS
en-wikipedia-org-4539	475	22	Each	each	DT
en-wikipedia-org-4539	475	23	major	major	JJ
en-wikipedia-org-4539	475	24	type	type	NN
en-wikipedia-org-4539	475	25	of	of	IN
en-wikipedia-org-4539	475	26	tax	tax	NN
en-wikipedia-org-4539	475	27	in	in	IN
en-wikipedia-org-4539	475	28	the	the	DT
en-wikipedia-org-4539	475	29	United	United	NNP
en-wikipedia-org-4539	475	30	States	States	NNP
en-wikipedia-org-4539	475	31	has	have	VBZ
en-wikipedia-org-4539	475	32	been	be	VBN
en-wikipedia-org-4539	475	33	used	use	VBN
en-wikipedia-org-4539	475	34	by	by	IN
en-wikipedia-org-4539	475	35	some	some	DT
en-wikipedia-org-4539	475	36	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	475	37	at	at	IN
en-wikipedia-org-4539	475	38	some	some	DT
en-wikipedia-org-4539	475	39	time	time	NN
en-wikipedia-org-4539	475	40	as	as	IN
en-wikipedia-org-4539	475	41	a	a	DT
en-wikipedia-org-4539	475	42	tool	tool	NN
en-wikipedia-org-4539	475	43	of	of	IN
en-wikipedia-org-4539	475	44	social	social	JJ
en-wikipedia-org-4539	475	45	policy	policy	NN
en-wikipedia-org-4539	475	46	.	.	.
en-wikipedia-org-4539	476	1	Both	both	DT
en-wikipedia-org-4539	476	2	liberals	liberal	NNS
en-wikipedia-org-4539	476	3	and	and	CC
en-wikipedia-org-4539	476	4	conservatives	conservative	NNS
en-wikipedia-org-4539	476	5	have	have	VBP
en-wikipedia-org-4539	476	6	called	call	VBN
en-wikipedia-org-4539	476	7	for	for	IN
en-wikipedia-org-4539	476	8	more	more	JJR
en-wikipedia-org-4539	476	9	progressive	progressive	JJ
en-wikipedia-org-4539	476	10	taxes	taxis	NNS
en-wikipedia-org-4539	476	11	in	in	IN
en-wikipedia-org-4539	476	12	the	the	DT
en-wikipedia-org-4539	476	13	U.S.[102][103	U.S.[102][103	NNP
en-wikipedia-org-4539	476	14	]	]	-RRB-
en-wikipedia-org-4539	476	15	Page	Page	NNP
en-wikipedia-org-4539	476	16	,	,	,
en-wikipedia-org-4539	476	17	Bartels	Bartels	NNPS
en-wikipedia-org-4539	476	18	and	and	CC
en-wikipedia-org-4539	476	19	Seawright	Seawright	NNP
en-wikipedia-org-4539	476	20	assert	assert	VBP
en-wikipedia-org-4539	476	21	that	that	IN
en-wikipedia-org-4539	476	22	although	although	IN
en-wikipedia-org-4539	476	23	members	member	NNS
en-wikipedia-org-4539	476	24	of	of	IN
en-wikipedia-org-4539	476	25	the	the	DT
en-wikipedia-org-4539	476	26	government	government	NN
en-wikipedia-org-4539	476	27	favor	favor	VBP
en-wikipedia-org-4539	476	28	a	a	DT
en-wikipedia-org-4539	476	29	move	move	NN
en-wikipedia-org-4539	476	30	toward	toward	IN
en-wikipedia-org-4539	476	31	progressive	progressive	JJ
en-wikipedia-org-4539	476	32	taxes	taxis	NNS
en-wikipedia-org-4539	476	33	,	,	,
en-wikipedia-org-4539	476	34	due	due	IN
en-wikipedia-org-4539	476	35	to	to	IN
en-wikipedia-org-4539	476	36	budget	budget	NN
en-wikipedia-org-4539	476	37	deficits	deficit	NNS
en-wikipedia-org-4539	476	38	upper	upper	JJ
en-wikipedia-org-4539	476	39	class	class	NN
en-wikipedia-org-4539	476	40	citizens	citizen	NNS
en-wikipedia-org-4539	476	41	are	be	VBP
en-wikipedia-org-4539	476	42	not	not	RB
en-wikipedia-org-4539	476	43	yet	yet	RB
en-wikipedia-org-4539	476	44	willing	willing	JJ
en-wikipedia-org-4539	476	45	to	to	TO
en-wikipedia-org-4539	476	46	make	make	VB
en-wikipedia-org-4539	476	47	a	a	DT
en-wikipedia-org-4539	476	48	push	push	NN
en-wikipedia-org-4539	476	49	for	for	IN
en-wikipedia-org-4539	476	50	the	the	DT
en-wikipedia-org-4539	476	51	change	change	NN
en-wikipedia-org-4539	476	52	.	.	.
en-wikipedia-org-4539	477	1	Tax	tax	NN
en-wikipedia-org-4539	477	2	cuts	cut	NNS
en-wikipedia-org-4539	477	3	were	be	VBD
en-wikipedia-org-4539	477	4	provided	provide	VBN
en-wikipedia-org-4539	477	5	during	during	IN
en-wikipedia-org-4539	477	6	the	the	DT
en-wikipedia-org-4539	477	7	Bush	Bush	NNP
en-wikipedia-org-4539	477	8	administration	administration	NN
en-wikipedia-org-4539	477	9	,	,	,
en-wikipedia-org-4539	477	10	and	and	CC
en-wikipedia-org-4539	477	11	were	be	VBD
en-wikipedia-org-4539	477	12	extended	extend	VBN
en-wikipedia-org-4539	477	13	in	in	IN
en-wikipedia-org-4539	477	14	2010	2010	CD
en-wikipedia-org-4539	477	15	,	,	,
en-wikipedia-org-4539	477	16	making	make	VBG
en-wikipedia-org-4539	477	17	federal	federal	JJ
en-wikipedia-org-4539	477	18	income	income	NN
en-wikipedia-org-4539	477	19	taxes	taxis	NNS
en-wikipedia-org-4539	477	20	less	less	RBR
en-wikipedia-org-4539	477	21	progressive	progressive	JJ
en-wikipedia-org-4539	477	22	.	.	.
en-wikipedia-org-4539	478	1	[	[	-LRB-
en-wikipedia-org-4539	478	2	101	101	CD
en-wikipedia-org-4539	478	3	]	]	-RRB-
en-wikipedia-org-4539	478	4	Tax	Tax	NNP
en-wikipedia-org-4539	478	5	evasion[edit	evasion[edit	LS
en-wikipedia-org-4539	478	6	]	]	-RRB-
en-wikipedia-org-4539	478	7	Main	main	JJ
en-wikipedia-org-4539	478	8	article	article	NN
en-wikipedia-org-4539	478	9	:	:	:
en-wikipedia-org-4539	478	10	Tax	tax	NN
en-wikipedia-org-4539	478	11	evasion	evasion	NN
en-wikipedia-org-4539	478	12	in	in	IN
en-wikipedia-org-4539	478	13	the	the	DT
en-wikipedia-org-4539	478	14	United	United	NNP
en-wikipedia-org-4539	478	15	States	States	NNP
en-wikipedia-org-4539	478	16	The	the	DT
en-wikipedia-org-4539	478	17	Internal	Internal	NNP
en-wikipedia-org-4539	478	18	Revenue	Revenue	NNP
en-wikipedia-org-4539	478	19	Service	Service	NNP
en-wikipedia-org-4539	478	20	estimated	estimate	VBD
en-wikipedia-org-4539	478	21	that	that	IN
en-wikipedia-org-4539	478	22	in	in	IN
en-wikipedia-org-4539	478	23	2001	2001	CD
en-wikipedia-org-4539	478	24	,	,	,
en-wikipedia-org-4539	478	25	the	the	DT
en-wikipedia-org-4539	478	26	tax	tax	NN
en-wikipedia-org-4539	478	27	gap	gap	NN
en-wikipedia-org-4539	478	28	was	be	VBD
en-wikipedia-org-4539	478	29	$	$	$
en-wikipedia-org-4539	478	30	345	345	CD
en-wikipedia-org-4539	478	31	billion	billion	CD
en-wikipedia-org-4539	478	32	.	.	.
en-wikipedia-org-4539	479	1	[	[	-LRB-
en-wikipedia-org-4539	479	2	104	104	CD
en-wikipedia-org-4539	479	3	]	]	-RRB-
en-wikipedia-org-4539	479	4	The	the	DT
en-wikipedia-org-4539	479	5	tax	tax	NN
en-wikipedia-org-4539	479	6	gap	gap	NN
en-wikipedia-org-4539	479	7	is	be	VBZ
en-wikipedia-org-4539	479	8	the	the	DT
en-wikipedia-org-4539	479	9	difference	difference	NN
en-wikipedia-org-4539	479	10	between	between	IN
en-wikipedia-org-4539	479	11	the	the	DT
en-wikipedia-org-4539	479	12	amount	amount	NN
en-wikipedia-org-4539	479	13	of	of	IN
en-wikipedia-org-4539	479	14	tax	tax	NN
en-wikipedia-org-4539	479	15	legally	legally	RB
en-wikipedia-org-4539	479	16	owed	owe	VBN
en-wikipedia-org-4539	479	17	and	and	CC
en-wikipedia-org-4539	479	18	the	the	DT
en-wikipedia-org-4539	479	19	amount	amount	NN
en-wikipedia-org-4539	479	20	actually	actually	RB
en-wikipedia-org-4539	479	21	collected	collect	VBN
en-wikipedia-org-4539	479	22	by	by	IN
en-wikipedia-org-4539	479	23	the	the	DT
en-wikipedia-org-4539	479	24	government	government	NN
en-wikipedia-org-4539	479	25	.	.	.
en-wikipedia-org-4539	480	1	The	the	DT
en-wikipedia-org-4539	480	2	tax	tax	NN
en-wikipedia-org-4539	480	3	gap	gap	NN
en-wikipedia-org-4539	480	4	in	in	IN
en-wikipedia-org-4539	480	5	2006	2006	CD
en-wikipedia-org-4539	480	6	was	be	VBD
en-wikipedia-org-4539	480	7	estimated	estimate	VBN
en-wikipedia-org-4539	480	8	to	to	TO
en-wikipedia-org-4539	480	9	be	be	VB
en-wikipedia-org-4539	480	10	$	$	$
en-wikipedia-org-4539	480	11	450	450	CD
en-wikipedia-org-4539	480	12	billion	billion	CD
en-wikipedia-org-4539	480	13	.	.	.
en-wikipedia-org-4539	481	1	[	[	-LRB-
en-wikipedia-org-4539	481	2	105	105	CD
en-wikipedia-org-4539	481	3	]	]	-RRB-
en-wikipedia-org-4539	481	4	The	the	DT
en-wikipedia-org-4539	481	5	tax	tax	NN
en-wikipedia-org-4539	481	6	gap	gap	NN
en-wikipedia-org-4539	481	7	two	two	CD
en-wikipedia-org-4539	481	8	years	year	NNS
en-wikipedia-org-4539	481	9	later	later	RB
en-wikipedia-org-4539	481	10	in	in	IN
en-wikipedia-org-4539	481	11	2008	2008	CD
en-wikipedia-org-4539	481	12	was	be	VBD
en-wikipedia-org-4539	481	13	estimated	estimate	VBN
en-wikipedia-org-4539	481	14	to	to	TO
en-wikipedia-org-4539	481	15	be	be	VB
en-wikipedia-org-4539	481	16	in	in	IN
en-wikipedia-org-4539	481	17	the	the	DT
en-wikipedia-org-4539	481	18	range	range	NN
en-wikipedia-org-4539	481	19	of	of	IN
en-wikipedia-org-4539	481	20	$	$	$
en-wikipedia-org-4539	481	21	450–$500	450–$500	CD
en-wikipedia-org-4539	481	22	billion	billion	CD
en-wikipedia-org-4539	481	23	and	and	CC
en-wikipedia-org-4539	481	24	unreported	unreported	JJ
en-wikipedia-org-4539	481	25	income	income	NN
en-wikipedia-org-4539	481	26	was	be	VBD
en-wikipedia-org-4539	481	27	estimated	estimate	VBN
en-wikipedia-org-4539	481	28	to	to	TO
en-wikipedia-org-4539	481	29	be	be	VB
en-wikipedia-org-4539	481	30	approximately	approximately	RB
en-wikipedia-org-4539	481	31	$	$	$
en-wikipedia-org-4539	481	32	2	2	CD
en-wikipedia-org-4539	481	33	trillion	trillion	CD
en-wikipedia-org-4539	481	34	.	.	.
en-wikipedia-org-4539	482	1	[	[	-LRB-
en-wikipedia-org-4539	482	2	106	106	CD
en-wikipedia-org-4539	482	3	]	]	-RRB-
en-wikipedia-org-4539	482	4	Therefore	therefore	RB
en-wikipedia-org-4539	482	5	,	,	,
en-wikipedia-org-4539	482	6	18–19	18–19	CD
en-wikipedia-org-4539	482	7	percent	percent	NN
en-wikipedia-org-4539	482	8	of	of	IN
en-wikipedia-org-4539	482	9	total	total	JJ
en-wikipedia-org-4539	482	10	reportable	reportable	JJ
en-wikipedia-org-4539	482	11	income	income	NN
en-wikipedia-org-4539	482	12	was	be	VBD
en-wikipedia-org-4539	482	13	not	not	RB
en-wikipedia-org-4539	482	14	properly	properly	RB
en-wikipedia-org-4539	482	15	reported	report	VBN
en-wikipedia-org-4539	482	16	to	to	IN
en-wikipedia-org-4539	482	17	the	the	DT
en-wikipedia-org-4539	482	18	IRS	IRS	NNP
en-wikipedia-org-4539	482	19	.	.	.
en-wikipedia-org-4539	483	1	[	[	-LRB-
en-wikipedia-org-4539	483	2	106	106	CD
en-wikipedia-org-4539	483	3	]	]	-RRB-
en-wikipedia-org-4539	483	4	Economics[edit	economics[edit	NN
en-wikipedia-org-4539	483	5	]	]	-RRB-
en-wikipedia-org-4539	483	6	Main	main	JJ
en-wikipedia-org-4539	483	7	article	article	NN
en-wikipedia-org-4539	483	8	:	:	:
en-wikipedia-org-4539	483	9	Economics	economics	NN
en-wikipedia-org-4539	483	10	of	of	IN
en-wikipedia-org-4539	483	11	taxation	taxation	NN
en-wikipedia-org-4539	483	12	in	in	IN
en-wikipedia-org-4539	483	13	the	the	DT
en-wikipedia-org-4539	483	14	United	United	NNP
en-wikipedia-org-4539	483	15	States	States	NNP
en-wikipedia-org-4539	483	16	According	accord	VBG
en-wikipedia-org-4539	483	17	to	to	IN
en-wikipedia-org-4539	483	18	a	a	DT
en-wikipedia-org-4539	483	19	2011	2011	CD
en-wikipedia-org-4539	483	20	study	study	NN
en-wikipedia-org-4539	483	21	,	,	,
en-wikipedia-org-4539	483	22	the	the	DT
en-wikipedia-org-4539	483	23	U.S.	U.S.	NNP
en-wikipedia-org-4539	483	24	economy	economy	NN
en-wikipedia-org-4539	483	25	would	would	MD
en-wikipedia-org-4539	483	26	become	become	VB
en-wikipedia-org-4539	483	27	approximately	approximately	RB
en-wikipedia-org-4539	483	28	$	$	$
en-wikipedia-org-4539	483	29	1.6	1.6	CD
en-wikipedia-org-4539	483	30	trillion	trillion	CD
en-wikipedia-org-4539	483	31	larger	large	JJR
en-wikipedia-org-4539	483	32	or	or	CC
en-wikipedia-org-4539	483	33	$	$	$
en-wikipedia-org-4539	483	34	5,200	5,200	CD
en-wikipedia-org-4539	483	35	wealthier	wealthy	JJR
en-wikipedia-org-4539	483	36	per	per	IN
en-wikipedia-org-4539	483	37	person	person	NN
en-wikipedia-org-4539	483	38	,	,	,
en-wikipedia-org-4539	483	39	after	after	IN
en-wikipedia-org-4539	483	40	a	a	DT
en-wikipedia-org-4539	483	41	simplification	simplification	NN
en-wikipedia-org-4539	483	42	of	of	IN
en-wikipedia-org-4539	483	43	the	the	DT
en-wikipedia-org-4539	483	44	complex	complex	JJ
en-wikipedia-org-4539	483	45	U.S.	U.S.	NNP
en-wikipedia-org-4539	483	46	tax	tax	NN
en-wikipedia-org-4539	483	47	system	system	NN
en-wikipedia-org-4539	483	48	.	.	.
en-wikipedia-org-4539	484	1	[	[	-LRB-
en-wikipedia-org-4539	484	2	107	107	CD
en-wikipedia-org-4539	484	3	]	]	-RRB-
en-wikipedia-org-4539	484	4	History[edit	History[edit	VBN
en-wikipedia-org-4539	484	5	]	]	-RRB-
en-wikipedia-org-4539	484	6	Total	total	JJ
en-wikipedia-org-4539	484	7	government	government	NN
en-wikipedia-org-4539	484	8	spending	spending	NN
en-wikipedia-org-4539	484	9	on	on	IN
en-wikipedia-org-4539	484	10	all	all	DT
en-wikipedia-org-4539	484	11	levels	level	NNS
en-wikipedia-org-4539	484	12	(	(	-LRB-
en-wikipedia-org-4539	484	13	United	United	NNP
en-wikipedia-org-4539	484	14	States	States	NNP
en-wikipedia-org-4539	484	15	)	)	-RRB-
en-wikipedia-org-4539	484	16	Main	Main	NNP
en-wikipedia-org-4539	484	17	article	article	NN
en-wikipedia-org-4539	484	18	:	:	:
en-wikipedia-org-4539	484	19	History	history	NN
en-wikipedia-org-4539	484	20	of	of	IN
en-wikipedia-org-4539	484	21	taxation	taxation	NN
en-wikipedia-org-4539	484	22	in	in	IN
en-wikipedia-org-4539	484	23	the	the	DT
en-wikipedia-org-4539	484	24	United	United	NNP
en-wikipedia-org-4539	484	25	States	States	NNP
en-wikipedia-org-4539	484	26	Before	before	IN
en-wikipedia-org-4539	484	27	1776	1776	CD
en-wikipedia-org-4539	484	28	,	,	,
en-wikipedia-org-4539	484	29	the	the	DT
en-wikipedia-org-4539	484	30	American	American	NNP
en-wikipedia-org-4539	484	31	Colonies	Colonies	NNPS
en-wikipedia-org-4539	484	32	were	be	VBD
en-wikipedia-org-4539	484	33	subject	subject	JJ
en-wikipedia-org-4539	484	34	to	to	IN
en-wikipedia-org-4539	484	35	taxation	taxation	NN
en-wikipedia-org-4539	484	36	by	by	IN
en-wikipedia-org-4539	484	37	Great	Great	NNP
en-wikipedia-org-4539	484	38	Britain	Britain	NNP
en-wikipedia-org-4539	484	39	and	and	CC
en-wikipedia-org-4539	484	40	also	also	RB
en-wikipedia-org-4539	484	41	imposed	impose	VBD
en-wikipedia-org-4539	484	42	local	local	JJ
en-wikipedia-org-4539	484	43	taxes	taxis	NNS
en-wikipedia-org-4539	484	44	.	.	.
en-wikipedia-org-4539	485	1	Property	property	NN
en-wikipedia-org-4539	485	2	taxes	taxis	NNS
en-wikipedia-org-4539	485	3	were	be	VBD
en-wikipedia-org-4539	485	4	imposed	impose	VBN
en-wikipedia-org-4539	485	5	in	in	IN
en-wikipedia-org-4539	485	6	the	the	DT
en-wikipedia-org-4539	485	7	Colonies	Colonies	NNPS
en-wikipedia-org-4539	485	8	as	as	RB
en-wikipedia-org-4539	485	9	early	early	RB
en-wikipedia-org-4539	485	10	as	as	IN
en-wikipedia-org-4539	485	11	1634	1634	CD
en-wikipedia-org-4539	485	12	.	.	.
en-wikipedia-org-4539	486	1	[	[	-LRB-
en-wikipedia-org-4539	486	2	108	108	CD
en-wikipedia-org-4539	486	3	]	]	-RRB-
en-wikipedia-org-4539	486	4	In	in	IN
en-wikipedia-org-4539	486	5	1673	1673	CD
en-wikipedia-org-4539	486	6	,	,	,
en-wikipedia-org-4539	486	7	the	the	DT
en-wikipedia-org-4539	486	8	English	English	NNP
en-wikipedia-org-4539	486	9	Parliament	Parliament	NNP
en-wikipedia-org-4539	486	10	imposed	impose	VBD
en-wikipedia-org-4539	486	11	a	a	DT
en-wikipedia-org-4539	486	12	tax	tax	NN
en-wikipedia-org-4539	486	13	on	on	IN
en-wikipedia-org-4539	486	14	exports	export	NNS
en-wikipedia-org-4539	486	15	from	from	IN
en-wikipedia-org-4539	486	16	the	the	DT
en-wikipedia-org-4539	486	17	American	American	NNP
en-wikipedia-org-4539	486	18	Colonies	Colonies	NNPS
en-wikipedia-org-4539	486	19	,	,	,
en-wikipedia-org-4539	486	20	and	and	CC
en-wikipedia-org-4539	486	21	with	with	IN
en-wikipedia-org-4539	486	22	it	-PRON-	PRP
en-wikipedia-org-4539	486	23	created	create	VBD
en-wikipedia-org-4539	486	24	the	the	DT
en-wikipedia-org-4539	486	25	first	first	JJ
en-wikipedia-org-4539	486	26	tax	tax	NN
en-wikipedia-org-4539	486	27	administration	administration	NN
en-wikipedia-org-4539	486	28	in	in	IN
en-wikipedia-org-4539	486	29	what	what	WP
en-wikipedia-org-4539	486	30	would	would	MD
en-wikipedia-org-4539	486	31	become	become	VB
en-wikipedia-org-4539	486	32	the	the	DT
en-wikipedia-org-4539	486	33	United	United	NNP
en-wikipedia-org-4539	486	34	States	States	NNP
en-wikipedia-org-4539	486	35	.	.	.
en-wikipedia-org-4539	487	1	[	[	-LRB-
en-wikipedia-org-4539	487	2	109	109	CD
en-wikipedia-org-4539	487	3	]	]	-RRB-
en-wikipedia-org-4539	487	4	Other	other	JJ
en-wikipedia-org-4539	487	5	tariffs	tariff	NNS
en-wikipedia-org-4539	487	6	and	and	CC
en-wikipedia-org-4539	487	7	taxes	taxis	NNS
en-wikipedia-org-4539	487	8	were	be	VBD
en-wikipedia-org-4539	487	9	imposed	impose	VBN
en-wikipedia-org-4539	487	10	by	by	IN
en-wikipedia-org-4539	487	11	Parliament	Parliament	NNP
en-wikipedia-org-4539	487	12	.	.	.
en-wikipedia-org-4539	488	1	Most	Most	JJS
en-wikipedia-org-4539	488	2	of	of	IN
en-wikipedia-org-4539	488	3	the	the	DT
en-wikipedia-org-4539	488	4	colonies	colony	NNS
en-wikipedia-org-4539	488	5	and	and	CC
en-wikipedia-org-4539	488	6	many	many	JJ
en-wikipedia-org-4539	488	7	localities	locality	NNS
en-wikipedia-org-4539	488	8	adopted	adopt	VBD
en-wikipedia-org-4539	488	9	property	property	NN
en-wikipedia-org-4539	488	10	taxes	taxis	NNS
en-wikipedia-org-4539	488	11	.	.	.
en-wikipedia-org-4539	489	1	Under	under	IN
en-wikipedia-org-4539	489	2	Article	article	NN
en-wikipedia-org-4539	489	3	VIII	viii	NN
en-wikipedia-org-4539	489	4	of	of	IN
en-wikipedia-org-4539	489	5	the	the	DT
en-wikipedia-org-4539	489	6	Articles	Articles	NNPS
en-wikipedia-org-4539	489	7	of	of	IN
en-wikipedia-org-4539	489	8	Confederation	Confederation	NNP
en-wikipedia-org-4539	489	9	,	,	,
en-wikipedia-org-4539	489	10	the	the	DT
en-wikipedia-org-4539	489	11	United	United	NNP
en-wikipedia-org-4539	489	12	States	States	NNP
en-wikipedia-org-4539	489	13	government	government	NN
en-wikipedia-org-4539	489	14	did	do	VBD
en-wikipedia-org-4539	489	15	not	not	RB
en-wikipedia-org-4539	489	16	have	have	VB
en-wikipedia-org-4539	489	17	the	the	DT
en-wikipedia-org-4539	489	18	power	power	NN
en-wikipedia-org-4539	489	19	to	to	IN
en-wikipedia-org-4539	489	20	tax	tax	NN
en-wikipedia-org-4539	489	21	.	.	.
en-wikipedia-org-4539	490	1	All	all	DT
en-wikipedia-org-4539	490	2	such	such	JJ
en-wikipedia-org-4539	490	3	power	power	NN
en-wikipedia-org-4539	490	4	lay	lie	VBD
en-wikipedia-org-4539	490	5	with	with	IN
en-wikipedia-org-4539	490	6	the	the	DT
en-wikipedia-org-4539	490	7	states	state	NNS
en-wikipedia-org-4539	490	8	.	.	.
en-wikipedia-org-4539	491	1	The	the	DT
en-wikipedia-org-4539	491	2	United	United	NNP
en-wikipedia-org-4539	491	3	States	States	NNP
en-wikipedia-org-4539	491	4	Constitution	Constitution	NNP
en-wikipedia-org-4539	491	5	,	,	,
en-wikipedia-org-4539	491	6	adopted	adopt	VBN
en-wikipedia-org-4539	491	7	in	in	IN
en-wikipedia-org-4539	491	8	1787	1787	CD
en-wikipedia-org-4539	491	9	,	,	,
en-wikipedia-org-4539	491	10	authorized	authorize	VBD
en-wikipedia-org-4539	491	11	the	the	DT
en-wikipedia-org-4539	491	12	federal	federal	JJ
en-wikipedia-org-4539	491	13	government	government	NN
en-wikipedia-org-4539	491	14	to	to	TO
en-wikipedia-org-4539	491	15	lay	lay	VB
en-wikipedia-org-4539	491	16	and	and	CC
en-wikipedia-org-4539	491	17	collect	collect	VB
en-wikipedia-org-4539	491	18	taxes	taxis	NNS
en-wikipedia-org-4539	491	19	,	,	,
en-wikipedia-org-4539	491	20	but	but	CC
en-wikipedia-org-4539	491	21	required	require	VBD
en-wikipedia-org-4539	491	22	that	that	IN
en-wikipedia-org-4539	491	23	some	some	DT
en-wikipedia-org-4539	491	24	types	type	NNS
en-wikipedia-org-4539	491	25	of	of	IN
en-wikipedia-org-4539	491	26	tax	tax	NN
en-wikipedia-org-4539	491	27	revenues	revenue	NNS
en-wikipedia-org-4539	491	28	be	be	VB
en-wikipedia-org-4539	491	29	given	give	VBN
en-wikipedia-org-4539	491	30	to	to	IN
en-wikipedia-org-4539	491	31	the	the	DT
en-wikipedia-org-4539	491	32	states	state	NNS
en-wikipedia-org-4539	491	33	in	in	IN
en-wikipedia-org-4539	491	34	proportion	proportion	NN
en-wikipedia-org-4539	491	35	to	to	IN
en-wikipedia-org-4539	491	36	population	population	NN
en-wikipedia-org-4539	491	37	.	.	.
en-wikipedia-org-4539	492	1	Tariffs	tariff	NNS
en-wikipedia-org-4539	492	2	were	be	VBD
en-wikipedia-org-4539	492	3	the	the	DT
en-wikipedia-org-4539	492	4	principal	principal	JJ
en-wikipedia-org-4539	492	5	federal	federal	JJ
en-wikipedia-org-4539	492	6	tax	tax	NN
en-wikipedia-org-4539	492	7	through	through	IN
en-wikipedia-org-4539	492	8	the	the	DT
en-wikipedia-org-4539	492	9	1800s	1800s	CD
en-wikipedia-org-4539	492	10	.	.	.
en-wikipedia-org-4539	493	1	By	by	IN
en-wikipedia-org-4539	493	2	1796	1796	CD
en-wikipedia-org-4539	493	3	,	,	,
en-wikipedia-org-4539	493	4	state	state	NN
en-wikipedia-org-4539	493	5	and	and	CC
en-wikipedia-org-4539	493	6	local	local	JJ
en-wikipedia-org-4539	493	7	governments	government	NNS
en-wikipedia-org-4539	493	8	in	in	IN
en-wikipedia-org-4539	493	9	fourteen	fourteen	CD
en-wikipedia-org-4539	493	10	of	of	IN
en-wikipedia-org-4539	493	11	the	the	DT
en-wikipedia-org-4539	493	12	15	15	CD
en-wikipedia-org-4539	493	13	states	state	NNS
en-wikipedia-org-4539	493	14	taxed	tax	VBN
en-wikipedia-org-4539	493	15	land	land	NN
en-wikipedia-org-4539	493	16	.	.	.
en-wikipedia-org-4539	494	1	Delaware	Delaware	NNP
en-wikipedia-org-4539	494	2	taxed	tax	VBD
en-wikipedia-org-4539	494	3	the	the	DT
en-wikipedia-org-4539	494	4	income	income	NN
en-wikipedia-org-4539	494	5	from	from	IN
en-wikipedia-org-4539	494	6	property	property	NN
en-wikipedia-org-4539	494	7	.	.	.
en-wikipedia-org-4539	495	1	The	the	DT
en-wikipedia-org-4539	495	2	War	War	NNP
en-wikipedia-org-4539	495	3	of	of	IN
en-wikipedia-org-4539	495	4	1812	1812	CD
en-wikipedia-org-4539	495	5	required	require	VBD
en-wikipedia-org-4539	495	6	a	a	DT
en-wikipedia-org-4539	495	7	federal	federal	JJ
en-wikipedia-org-4539	495	8	sales	sale	NNS
en-wikipedia-org-4539	495	9	tax	tax	NN
en-wikipedia-org-4539	495	10	on	on	IN
en-wikipedia-org-4539	495	11	specific	specific	JJ
en-wikipedia-org-4539	495	12	luxury	luxury	NN
en-wikipedia-org-4539	495	13	items	item	NNS
en-wikipedia-org-4539	495	14	due	due	JJ
en-wikipedia-org-4539	495	15	to	to	IN
en-wikipedia-org-4539	495	16	its	-PRON-	PRP$
en-wikipedia-org-4539	495	17	costs	cost	NNS
en-wikipedia-org-4539	495	18	.	.	.
en-wikipedia-org-4539	496	1	However	however	RB
en-wikipedia-org-4539	496	2	,	,	,
en-wikipedia-org-4539	496	3	internal	internal	JJ
en-wikipedia-org-4539	496	4	taxes	taxis	NNS
en-wikipedia-org-4539	496	5	were	be	VBD
en-wikipedia-org-4539	496	6	dropped	drop	VBN
en-wikipedia-org-4539	496	7	in	in	IN
en-wikipedia-org-4539	496	8	1817	1817	CD
en-wikipedia-org-4539	496	9	in	in	IN
en-wikipedia-org-4539	496	10	favor	favor	NN
en-wikipedia-org-4539	496	11	of	of	IN
en-wikipedia-org-4539	496	12	import	import	NN
en-wikipedia-org-4539	496	13	tariffs	tariff	NNS
en-wikipedia-org-4539	496	14	that	that	WDT
en-wikipedia-org-4539	496	15	went	go	VBD
en-wikipedia-org-4539	496	16	to	to	IN
en-wikipedia-org-4539	496	17	the	the	DT
en-wikipedia-org-4539	496	18	federal	federal	JJ
en-wikipedia-org-4539	496	19	government	government	NN
en-wikipedia-org-4539	496	20	.	.	.
en-wikipedia-org-4539	497	1	[	[	-LRB-
en-wikipedia-org-4539	497	2	110	110	CD
en-wikipedia-org-4539	497	3	]	]	-RRB-
en-wikipedia-org-4539	497	4	By	by	IN
en-wikipedia-org-4539	497	5	the	the	DT
en-wikipedia-org-4539	497	6	American	American	NNP
en-wikipedia-org-4539	497	7	Civil	Civil	NNP
en-wikipedia-org-4539	497	8	War	War	NNP
en-wikipedia-org-4539	497	9	,	,	,
en-wikipedia-org-4539	497	10	the	the	DT
en-wikipedia-org-4539	497	11	principle	principle	NN
en-wikipedia-org-4539	497	12	of	of	IN
en-wikipedia-org-4539	497	13	taxation	taxation	NN
en-wikipedia-org-4539	497	14	of	of	IN
en-wikipedia-org-4539	497	15	property	property	NN
en-wikipedia-org-4539	497	16	at	at	IN
en-wikipedia-org-4539	497	17	a	a	DT
en-wikipedia-org-4539	497	18	uniform	uniform	JJ
en-wikipedia-org-4539	497	19	rate	rate	NN
en-wikipedia-org-4539	497	20	had	have	VBD
en-wikipedia-org-4539	497	21	developed	develop	VBN
en-wikipedia-org-4539	497	22	,	,	,
en-wikipedia-org-4539	497	23	and	and	CC
en-wikipedia-org-4539	497	24	many	many	JJ
en-wikipedia-org-4539	497	25	of	of	IN
en-wikipedia-org-4539	497	26	the	the	DT
en-wikipedia-org-4539	497	27	states	state	NNS
en-wikipedia-org-4539	497	28	relied	rely	VBD
en-wikipedia-org-4539	497	29	on	on	IN
en-wikipedia-org-4539	497	30	property	property	NN
en-wikipedia-org-4539	497	31	taxes	taxis	NNS
en-wikipedia-org-4539	497	32	as	as	IN
en-wikipedia-org-4539	497	33	a	a	DT
en-wikipedia-org-4539	497	34	major	major	JJ
en-wikipedia-org-4539	497	35	source	source	NN
en-wikipedia-org-4539	497	36	of	of	IN
en-wikipedia-org-4539	497	37	revenue	revenue	NN
en-wikipedia-org-4539	497	38	.	.	.
en-wikipedia-org-4539	498	1	However	however	RB
en-wikipedia-org-4539	498	2	,	,	,
en-wikipedia-org-4539	498	3	the	the	DT
en-wikipedia-org-4539	498	4	increasing	increase	VBG
en-wikipedia-org-4539	498	5	importance	importance	NN
en-wikipedia-org-4539	498	6	of	of	IN
en-wikipedia-org-4539	498	7	intangible	intangible	JJ
en-wikipedia-org-4539	498	8	property	property	NN
en-wikipedia-org-4539	498	9	,	,	,
en-wikipedia-org-4539	498	10	such	such	JJ
en-wikipedia-org-4539	498	11	as	as	IN
en-wikipedia-org-4539	498	12	corporate	corporate	JJ
en-wikipedia-org-4539	498	13	stock	stock	NN
en-wikipedia-org-4539	498	14	,	,	,
en-wikipedia-org-4539	498	15	caused	cause	VBD
en-wikipedia-org-4539	498	16	the	the	DT
en-wikipedia-org-4539	498	17	states	state	NNS
en-wikipedia-org-4539	498	18	to	to	TO
en-wikipedia-org-4539	498	19	shift	shift	VB
en-wikipedia-org-4539	498	20	to	to	IN
en-wikipedia-org-4539	498	21	other	other	JJ
en-wikipedia-org-4539	498	22	forms	form	NNS
en-wikipedia-org-4539	498	23	of	of	IN
en-wikipedia-org-4539	498	24	taxation	taxation	NN
en-wikipedia-org-4539	498	25	in	in	IN
en-wikipedia-org-4539	498	26	the	the	DT
en-wikipedia-org-4539	498	27	1900s	1900s	CD
en-wikipedia-org-4539	498	28	.	.	.
en-wikipedia-org-4539	499	1	Income	income	NN
en-wikipedia-org-4539	499	2	taxes	taxis	NNS
en-wikipedia-org-4539	499	3	in	in	IN
en-wikipedia-org-4539	499	4	the	the	DT
en-wikipedia-org-4539	499	5	form	form	NN
en-wikipedia-org-4539	499	6	of	of	IN
en-wikipedia-org-4539	499	7	"	"	``
en-wikipedia-org-4539	499	8	faculty	faculty	NN
en-wikipedia-org-4539	499	9	"	"	''
en-wikipedia-org-4539	499	10	taxes	taxis	NNS
en-wikipedia-org-4539	499	11	were	be	VBD
en-wikipedia-org-4539	499	12	imposed	impose	VBN
en-wikipedia-org-4539	499	13	by	by	IN
en-wikipedia-org-4539	499	14	the	the	DT
en-wikipedia-org-4539	499	15	colonies	colony	NNS
en-wikipedia-org-4539	499	16	.	.	.
en-wikipedia-org-4539	500	1	These	these	DT
en-wikipedia-org-4539	500	2	combined	combine	VBN
en-wikipedia-org-4539	500	3	income	income	NN
en-wikipedia-org-4539	500	4	and	and	CC
en-wikipedia-org-4539	500	5	property	property	NN
en-wikipedia-org-4539	500	6	tax	tax	NN
en-wikipedia-org-4539	500	7	characteristics	characteristic	NNS
en-wikipedia-org-4539	500	8	,	,	,
en-wikipedia-org-4539	500	9	and	and	CC
en-wikipedia-org-4539	500	10	the	the	DT
en-wikipedia-org-4539	500	11	income	income	NN
en-wikipedia-org-4539	500	12	element	element	NN
en-wikipedia-org-4539	500	13	persisted	persist	VBD
en-wikipedia-org-4539	500	14	after	after	IN
en-wikipedia-org-4539	500	15	1776	1776	CD
en-wikipedia-org-4539	500	16	in	in	IN
en-wikipedia-org-4539	500	17	a	a	DT
en-wikipedia-org-4539	500	18	few	few	JJ
en-wikipedia-org-4539	500	19	states	state	NNS
en-wikipedia-org-4539	500	20	.	.	.
en-wikipedia-org-4539	501	1	Several	several	JJ
en-wikipedia-org-4539	501	2	states	state	NNS
en-wikipedia-org-4539	501	3	adopted	adopt	VBD
en-wikipedia-org-4539	501	4	income	income	NN
en-wikipedia-org-4539	501	5	taxes	taxis	NNS
en-wikipedia-org-4539	501	6	in	in	IN
en-wikipedia-org-4539	501	7	1837	1837	CD
en-wikipedia-org-4539	501	8	.	.	.
en-wikipedia-org-4539	502	1	[	[	-LRB-
en-wikipedia-org-4539	502	2	111	111	CD
en-wikipedia-org-4539	502	3	]	]	-RRB-
en-wikipedia-org-4539	502	4	Wisconsin	Wisconsin	NNP
en-wikipedia-org-4539	502	5	adopted	adopt	VBD
en-wikipedia-org-4539	502	6	a	a	DT
en-wikipedia-org-4539	502	7	corporate	corporate	JJ
en-wikipedia-org-4539	502	8	and	and	CC
en-wikipedia-org-4539	502	9	individual	individual	JJ
en-wikipedia-org-4539	502	10	income	income	NN
en-wikipedia-org-4539	502	11	tax	tax	NN
en-wikipedia-org-4539	502	12	in	in	IN
en-wikipedia-org-4539	502	13	1911,[112	1911,[112	NNP
en-wikipedia-org-4539	502	14	]	]	-RRB-
en-wikipedia-org-4539	502	15	and	and	CC
en-wikipedia-org-4539	502	16	was	be	VBD
en-wikipedia-org-4539	502	17	the	the	DT
en-wikipedia-org-4539	502	18	first	first	JJ
en-wikipedia-org-4539	502	19	to	to	TO
en-wikipedia-org-4539	502	20	administer	administer	VB
en-wikipedia-org-4539	502	21	the	the	DT
en-wikipedia-org-4539	502	22	tax	tax	NN
en-wikipedia-org-4539	502	23	with	with	IN
en-wikipedia-org-4539	502	24	a	a	DT
en-wikipedia-org-4539	502	25	state	state	NN
en-wikipedia-org-4539	502	26	tax	tax	NN
en-wikipedia-org-4539	502	27	administration	administration	NN
en-wikipedia-org-4539	502	28	.	.	.
en-wikipedia-org-4539	503	1	The	the	DT
en-wikipedia-org-4539	503	2	first	first	JJ
en-wikipedia-org-4539	503	3	federal	federal	JJ
en-wikipedia-org-4539	503	4	income	income	NN
en-wikipedia-org-4539	503	5	tax	tax	NN
en-wikipedia-org-4539	503	6	was	be	VBD
en-wikipedia-org-4539	503	7	adopted	adopt	VBN
en-wikipedia-org-4539	503	8	as	as	IN
en-wikipedia-org-4539	503	9	part	part	NN
en-wikipedia-org-4539	503	10	of	of	IN
en-wikipedia-org-4539	503	11	the	the	DT
en-wikipedia-org-4539	503	12	Revenue	Revenue	NNP
en-wikipedia-org-4539	503	13	Act	Act	NNP
en-wikipedia-org-4539	503	14	of	of	IN
en-wikipedia-org-4539	503	15	1861	1861	CD
en-wikipedia-org-4539	503	16	.	.	.
en-wikipedia-org-4539	504	1	[	[	-LRB-
en-wikipedia-org-4539	504	2	113	113	CD
en-wikipedia-org-4539	504	3	]	]	-RRB-
en-wikipedia-org-4539	504	4	The	the	DT
en-wikipedia-org-4539	504	5	tax	tax	NN
en-wikipedia-org-4539	504	6	lapsed	lapse	VBN
en-wikipedia-org-4539	504	7	after	after	IN
en-wikipedia-org-4539	504	8	the	the	DT
en-wikipedia-org-4539	504	9	American	American	NNP
en-wikipedia-org-4539	504	10	Civil	Civil	NNP
en-wikipedia-org-4539	504	11	War	War	NNP
en-wikipedia-org-4539	504	12	.	.	.
en-wikipedia-org-4539	505	1	Subsequently	subsequently	RB
en-wikipedia-org-4539	505	2	enacted	enact	VBN
en-wikipedia-org-4539	505	3	income	income	NN
en-wikipedia-org-4539	505	4	taxes	taxis	NNS
en-wikipedia-org-4539	505	5	were	be	VBD
en-wikipedia-org-4539	505	6	held	hold	VBN
en-wikipedia-org-4539	505	7	to	to	TO
en-wikipedia-org-4539	505	8	be	be	VB
en-wikipedia-org-4539	505	9	unconstitutional	unconstitutional	JJ
en-wikipedia-org-4539	505	10	by	by	IN
en-wikipedia-org-4539	505	11	the	the	DT
en-wikipedia-org-4539	505	12	Supreme	Supreme	NNP
en-wikipedia-org-4539	505	13	Court	Court	NNP
en-wikipedia-org-4539	505	14	in	in	IN
en-wikipedia-org-4539	505	15	Pollock	Pollock	NNP
en-wikipedia-org-4539	505	16	v.	v.	IN
en-wikipedia-org-4539	505	17	Farmers	Farmers	NNP
en-wikipedia-org-4539	505	18	'	'	POS
en-wikipedia-org-4539	505	19	Loan	Loan	NNP
en-wikipedia-org-4539	505	20	&	&	CC
en-wikipedia-org-4539	505	21	Trust	Trust	NNP
en-wikipedia-org-4539	505	22	Co.	Co.	NNP
en-wikipedia-org-4539	505	23	because	because	IN
en-wikipedia-org-4539	505	24	they	-PRON-	PRP
en-wikipedia-org-4539	505	25	did	do	VBD
en-wikipedia-org-4539	505	26	not	not	RB
en-wikipedia-org-4539	505	27	apportion	apportion	VB
en-wikipedia-org-4539	505	28	taxes	taxis	NNS
en-wikipedia-org-4539	505	29	on	on	IN
en-wikipedia-org-4539	505	30	property	property	NN
en-wikipedia-org-4539	505	31	by	by	IN
en-wikipedia-org-4539	505	32	state	state	NN
en-wikipedia-org-4539	505	33	population	population	NN
en-wikipedia-org-4539	505	34	.	.	.
en-wikipedia-org-4539	506	1	[	[	-LRB-
en-wikipedia-org-4539	506	2	114	114	CD
en-wikipedia-org-4539	506	3	]	]	-RRB-
en-wikipedia-org-4539	506	4	In	in	IN
en-wikipedia-org-4539	506	5	1913	1913	CD
en-wikipedia-org-4539	506	6	,	,	,
en-wikipedia-org-4539	506	7	the	the	DT
en-wikipedia-org-4539	506	8	Sixteenth	Sixteenth	NNP
en-wikipedia-org-4539	506	9	Amendment	Amendment	NNP
en-wikipedia-org-4539	506	10	to	to	IN
en-wikipedia-org-4539	506	11	the	the	DT
en-wikipedia-org-4539	506	12	United	United	NNP
en-wikipedia-org-4539	506	13	States	States	NNP
en-wikipedia-org-4539	506	14	Constitution	Constitution	NNP
en-wikipedia-org-4539	506	15	was	be	VBD
en-wikipedia-org-4539	506	16	ratified	ratify	VBN
en-wikipedia-org-4539	506	17	,	,	,
en-wikipedia-org-4539	506	18	permitting	permit	VBG
en-wikipedia-org-4539	506	19	the	the	DT
en-wikipedia-org-4539	506	20	federal	federal	JJ
en-wikipedia-org-4539	506	21	government	government	NN
en-wikipedia-org-4539	506	22	to	to	TO
en-wikipedia-org-4539	506	23	levy	levy	VB
en-wikipedia-org-4539	506	24	an	an	DT
en-wikipedia-org-4539	506	25	income	income	NN
en-wikipedia-org-4539	506	26	tax	tax	NN
en-wikipedia-org-4539	506	27	on	on	IN
en-wikipedia-org-4539	506	28	both	both	CC
en-wikipedia-org-4539	506	29	property	property	NN
en-wikipedia-org-4539	506	30	and	and	CC
en-wikipedia-org-4539	506	31	labor	labor	NN
en-wikipedia-org-4539	506	32	.	.	.
en-wikipedia-org-4539	507	1	U.S.	U.S.	NNP
en-wikipedia-org-4539	507	2	federal	federal	JJ
en-wikipedia-org-4539	507	3	government	government	NN
en-wikipedia-org-4539	507	4	tax	tax	NN
en-wikipedia-org-4539	507	5	receipts	receipt	NNS
en-wikipedia-org-4539	507	6	as	as	IN
en-wikipedia-org-4539	507	7	a	a	DT
en-wikipedia-org-4539	507	8	percentage	percentage	NN
en-wikipedia-org-4539	507	9	of	of	IN
en-wikipedia-org-4539	507	10	GDP	GDP	NNP
en-wikipedia-org-4539	507	11	from	from	IN
en-wikipedia-org-4539	507	12	1945	1945	CD
en-wikipedia-org-4539	507	13	to	to	IN
en-wikipedia-org-4539	507	14	2015	2015	CD
en-wikipedia-org-4539	507	15	(	(	-LRB-
en-wikipedia-org-4539	507	16	note	note	VB
en-wikipedia-org-4539	507	17	that	that	IN
en-wikipedia-org-4539	507	18	2010	2010	CD
en-wikipedia-org-4539	507	19	to	to	IN
en-wikipedia-org-4539	507	20	2015	2015	CD
en-wikipedia-org-4539	507	21	data	datum	NNS
en-wikipedia-org-4539	507	22	are	be	VBP
en-wikipedia-org-4539	507	23	estimated	estimate	VBN
en-wikipedia-org-4539	507	24	)	)	-RRB-
en-wikipedia-org-4539	507	25	The	the	DT
en-wikipedia-org-4539	507	26	federal	federal	JJ
en-wikipedia-org-4539	507	27	income	income	NN
en-wikipedia-org-4539	507	28	tax	tax	NN
en-wikipedia-org-4539	507	29	enacted	enact	VBN
en-wikipedia-org-4539	507	30	in	in	IN
en-wikipedia-org-4539	507	31	1913	1913	CD
en-wikipedia-org-4539	507	32	included	include	VBD
en-wikipedia-org-4539	507	33	corporate	corporate	JJ
en-wikipedia-org-4539	507	34	and	and	CC
en-wikipedia-org-4539	507	35	individual	individual	JJ
en-wikipedia-org-4539	507	36	income	income	NN
en-wikipedia-org-4539	507	37	taxes	taxis	NNS
en-wikipedia-org-4539	507	38	.	.	.
en-wikipedia-org-4539	508	1	It	-PRON-	PRP
en-wikipedia-org-4539	508	2	defined	define	VBD
en-wikipedia-org-4539	508	3	income	income	NN
en-wikipedia-org-4539	508	4	using	use	VBG
en-wikipedia-org-4539	508	5	language	language	NN
en-wikipedia-org-4539	508	6	from	from	IN
en-wikipedia-org-4539	508	7	prior	prior	JJ
en-wikipedia-org-4539	508	8	laws	law	NNS
en-wikipedia-org-4539	508	9	,	,	,
en-wikipedia-org-4539	508	10	incorporated	incorporate	VBN
en-wikipedia-org-4539	508	11	in	in	IN
en-wikipedia-org-4539	508	12	the	the	DT
en-wikipedia-org-4539	508	13	Sixteenth	Sixteenth	NNP
en-wikipedia-org-4539	508	14	Amendment	Amendment	NNP
en-wikipedia-org-4539	508	15	,	,	,
en-wikipedia-org-4539	508	16	as	as	IN
en-wikipedia-org-4539	508	17	"	"	``
en-wikipedia-org-4539	508	18	all	all	DT
en-wikipedia-org-4539	508	19	income	income	VBP
en-wikipedia-org-4539	508	20	from	from	IN
en-wikipedia-org-4539	508	21	whatever	whatever	WDT
en-wikipedia-org-4539	508	22	source	source	NN
en-wikipedia-org-4539	508	23	derived	derive	VBN
en-wikipedia-org-4539	508	24	"	"	''
en-wikipedia-org-4539	508	25	.	.	.
en-wikipedia-org-4539	509	1	The	the	DT
en-wikipedia-org-4539	509	2	tax	tax	NN
en-wikipedia-org-4539	509	3	allowed	allow	VBD
en-wikipedia-org-4539	509	4	deductions	deduction	NNS
en-wikipedia-org-4539	509	5	for	for	IN
en-wikipedia-org-4539	509	6	business	business	NN
en-wikipedia-org-4539	509	7	expenses	expense	NNS
en-wikipedia-org-4539	509	8	,	,	,
en-wikipedia-org-4539	509	9	but	but	CC
en-wikipedia-org-4539	509	10	few	few	JJ
en-wikipedia-org-4539	509	11	non	non	JJ
en-wikipedia-org-4539	509	12	-	-	JJ
en-wikipedia-org-4539	509	13	business	business	JJ
en-wikipedia-org-4539	509	14	deductions	deduction	NNS
en-wikipedia-org-4539	509	15	.	.	.
en-wikipedia-org-4539	510	1	In	in	IN
en-wikipedia-org-4539	510	2	1918	1918	CD
en-wikipedia-org-4539	510	3	the	the	DT
en-wikipedia-org-4539	510	4	income	income	NN
en-wikipedia-org-4539	510	5	tax	tax	NN
en-wikipedia-org-4539	510	6	law	law	NN
en-wikipedia-org-4539	510	7	was	be	VBD
en-wikipedia-org-4539	510	8	expanded	expand	VBN
en-wikipedia-org-4539	510	9	to	to	TO
en-wikipedia-org-4539	510	10	include	include	VB
en-wikipedia-org-4539	510	11	a	a	DT
en-wikipedia-org-4539	510	12	foreign	foreign	JJ
en-wikipedia-org-4539	510	13	tax	tax	NN
en-wikipedia-org-4539	510	14	credit	credit	NN
en-wikipedia-org-4539	510	15	and	and	CC
en-wikipedia-org-4539	510	16	more	more	RBR
en-wikipedia-org-4539	510	17	comprehensive	comprehensive	JJ
en-wikipedia-org-4539	510	18	definitions	definition	NNS
en-wikipedia-org-4539	510	19	of	of	IN
en-wikipedia-org-4539	510	20	income	income	NN
en-wikipedia-org-4539	510	21	and	and	CC
en-wikipedia-org-4539	510	22	deduction	deduction	NN
en-wikipedia-org-4539	510	23	items	item	NNS
en-wikipedia-org-4539	510	24	.	.	.
en-wikipedia-org-4539	511	1	Various	various	JJ
en-wikipedia-org-4539	511	2	aspects	aspect	NNS
en-wikipedia-org-4539	511	3	of	of	IN
en-wikipedia-org-4539	511	4	the	the	DT
en-wikipedia-org-4539	511	5	present	present	JJ
en-wikipedia-org-4539	511	6	system	system	NN
en-wikipedia-org-4539	511	7	of	of	IN
en-wikipedia-org-4539	511	8	definitions	definition	NNS
en-wikipedia-org-4539	511	9	were	be	VBD
en-wikipedia-org-4539	511	10	expanded	expand	VBN
en-wikipedia-org-4539	511	11	through	through	IN
en-wikipedia-org-4539	511	12	1926	1926	CD
en-wikipedia-org-4539	511	13	,	,	,
en-wikipedia-org-4539	511	14	when	when	WRB
en-wikipedia-org-4539	511	15	U.S.	U.S.	NNP
en-wikipedia-org-4539	511	16	law	law	NN
en-wikipedia-org-4539	511	17	was	be	VBD
en-wikipedia-org-4539	511	18	organized	organize	VBN
en-wikipedia-org-4539	511	19	as	as	IN
en-wikipedia-org-4539	511	20	the	the	DT
en-wikipedia-org-4539	511	21	United	United	NNP
en-wikipedia-org-4539	511	22	States	States	NNP
en-wikipedia-org-4539	511	23	Code	Code	NNP
en-wikipedia-org-4539	511	24	.	.	.
en-wikipedia-org-4539	512	1	Income	income	NN
en-wikipedia-org-4539	512	2	,	,	,
en-wikipedia-org-4539	512	3	estate	estate	NN
en-wikipedia-org-4539	512	4	,	,	,
en-wikipedia-org-4539	512	5	gift	gift	NN
en-wikipedia-org-4539	512	6	,	,	,
en-wikipedia-org-4539	512	7	and	and	CC
en-wikipedia-org-4539	512	8	excise	excise	VB
en-wikipedia-org-4539	512	9	tax	tax	NN
en-wikipedia-org-4539	512	10	provisions	provision	NNS
en-wikipedia-org-4539	512	11	,	,	,
en-wikipedia-org-4539	512	12	plus	plus	CC
en-wikipedia-org-4539	512	13	provisions	provision	NNS
en-wikipedia-org-4539	512	14	relating	relate	VBG
en-wikipedia-org-4539	512	15	to	to	IN
en-wikipedia-org-4539	512	16	tax	tax	NN
en-wikipedia-org-4539	512	17	returns	return	NNS
en-wikipedia-org-4539	512	18	and	and	CC
en-wikipedia-org-4539	512	19	enforcement	enforcement	NN
en-wikipedia-org-4539	512	20	,	,	,
en-wikipedia-org-4539	512	21	were	be	VBD
en-wikipedia-org-4539	512	22	codified	codify	VBN
en-wikipedia-org-4539	512	23	as	as	IN
en-wikipedia-org-4539	512	24	Title	Title	NNP
en-wikipedia-org-4539	512	25	26	26	CD
en-wikipedia-org-4539	512	26	,	,	,
en-wikipedia-org-4539	512	27	also	also	RB
en-wikipedia-org-4539	512	28	known	know	VBN
en-wikipedia-org-4539	512	29	as	as	IN
en-wikipedia-org-4539	512	30	the	the	DT
en-wikipedia-org-4539	512	31	Internal	Internal	NNP
en-wikipedia-org-4539	512	32	Revenue	Revenue	NNP
en-wikipedia-org-4539	512	33	Code	Code	NNP
en-wikipedia-org-4539	512	34	.	.	.
en-wikipedia-org-4539	513	1	This	this	DT
en-wikipedia-org-4539	513	2	was	be	VBD
en-wikipedia-org-4539	513	3	reorganized	reorganize	VBN
en-wikipedia-org-4539	513	4	and	and	CC
en-wikipedia-org-4539	513	5	somewhat	somewhat	RB
en-wikipedia-org-4539	513	6	expanded	expand	VBN
en-wikipedia-org-4539	513	7	in	in	IN
en-wikipedia-org-4539	513	8	1954	1954	CD
en-wikipedia-org-4539	513	9	,	,	,
en-wikipedia-org-4539	513	10	and	and	CC
en-wikipedia-org-4539	513	11	remains	remain	VBZ
en-wikipedia-org-4539	513	12	in	in	IN
en-wikipedia-org-4539	513	13	the	the	DT
en-wikipedia-org-4539	513	14	same	same	JJ
en-wikipedia-org-4539	513	15	general	general	JJ
en-wikipedia-org-4539	513	16	form	form	NN
en-wikipedia-org-4539	513	17	.	.	.
en-wikipedia-org-4539	514	1	Federal	federal	JJ
en-wikipedia-org-4539	514	2	taxes	taxis	NNS
en-wikipedia-org-4539	514	3	were	be	VBD
en-wikipedia-org-4539	514	4	expanded	expand	VBN
en-wikipedia-org-4539	514	5	greatly	greatly	RB
en-wikipedia-org-4539	514	6	during	during	IN
en-wikipedia-org-4539	514	7	World	World	NNP
en-wikipedia-org-4539	514	8	War	War	NNP
en-wikipedia-org-4539	514	9	I.	I.	NNP
en-wikipedia-org-4539	515	1	In	in	IN
en-wikipedia-org-4539	515	2	1921	1921	CD
en-wikipedia-org-4539	515	3	,	,	,
en-wikipedia-org-4539	515	4	Treasury	Treasury	NNP
en-wikipedia-org-4539	515	5	Secretary	Secretary	NNP
en-wikipedia-org-4539	515	6	Andrew	Andrew	NNP
en-wikipedia-org-4539	515	7	Mellon	Mellon	NNP
en-wikipedia-org-4539	515	8	engineered	engineer	VBD
en-wikipedia-org-4539	515	9	a	a	DT
en-wikipedia-org-4539	515	10	series	series	NN
en-wikipedia-org-4539	515	11	of	of	IN
en-wikipedia-org-4539	515	12	significant	significant	JJ
en-wikipedia-org-4539	515	13	income	income	NN
en-wikipedia-org-4539	515	14	tax	tax	NN
en-wikipedia-org-4539	515	15	cuts	cut	NNS
en-wikipedia-org-4539	515	16	under	under	IN
en-wikipedia-org-4539	515	17	three	three	CD
en-wikipedia-org-4539	515	18	presidents	president	NNS
en-wikipedia-org-4539	515	19	.	.	.
en-wikipedia-org-4539	516	1	Mellon	Mellon	NNP
en-wikipedia-org-4539	516	2	argued	argue	VBD
en-wikipedia-org-4539	516	3	that	that	IN
en-wikipedia-org-4539	516	4	tax	tax	NN
en-wikipedia-org-4539	516	5	cuts	cut	NNS
en-wikipedia-org-4539	516	6	would	would	MD
en-wikipedia-org-4539	516	7	spur	spur	VB
en-wikipedia-org-4539	516	8	growth	growth	NN
en-wikipedia-org-4539	516	9	.	.	.
en-wikipedia-org-4539	517	1	[	[	-LRB-
en-wikipedia-org-4539	517	2	115	115	CD
en-wikipedia-org-4539	517	3	]	]	-RRB-
en-wikipedia-org-4539	517	4	Taxes	taxis	NNS
en-wikipedia-org-4539	517	5	were	be	VBD
en-wikipedia-org-4539	517	6	raised	raise	VBN
en-wikipedia-org-4539	517	7	again	again	RB
en-wikipedia-org-4539	517	8	in	in	IN
en-wikipedia-org-4539	517	9	the	the	DT
en-wikipedia-org-4539	517	10	latter	latter	JJ
en-wikipedia-org-4539	517	11	part	part	NN
en-wikipedia-org-4539	517	12	of	of	IN
en-wikipedia-org-4539	517	13	the	the	DT
en-wikipedia-org-4539	517	14	Great	Great	NNP
en-wikipedia-org-4539	517	15	Depression	Depression	NNP
en-wikipedia-org-4539	517	16	,	,	,
en-wikipedia-org-4539	517	17	and	and	CC
en-wikipedia-org-4539	517	18	during	during	IN
en-wikipedia-org-4539	517	19	World	World	NNP
en-wikipedia-org-4539	517	20	War	War	NNP
en-wikipedia-org-4539	517	21	II	II	NNP
en-wikipedia-org-4539	517	22	.	.	.
en-wikipedia-org-4539	518	1	Income	income	NN
en-wikipedia-org-4539	518	2	tax	tax	NN
en-wikipedia-org-4539	518	3	rates	rate	NNS
en-wikipedia-org-4539	518	4	were	be	VBD
en-wikipedia-org-4539	518	5	reduced	reduce	VBN
en-wikipedia-org-4539	518	6	significantly	significantly	RB
en-wikipedia-org-4539	518	7	during	during	IN
en-wikipedia-org-4539	518	8	the	the	DT
en-wikipedia-org-4539	518	9	Johnson	Johnson	NNP
en-wikipedia-org-4539	518	10	,	,	,
en-wikipedia-org-4539	518	11	Nixon	Nixon	NNP
en-wikipedia-org-4539	518	12	,	,	,
en-wikipedia-org-4539	518	13	and	and	CC
en-wikipedia-org-4539	518	14	Reagan	Reagan	NNP
en-wikipedia-org-4539	518	15	presidencies	presidency	NNS
en-wikipedia-org-4539	518	16	.	.	.
en-wikipedia-org-4539	519	1	Significant	significant	JJ
en-wikipedia-org-4539	519	2	tax	tax	NN
en-wikipedia-org-4539	519	3	cuts	cut	NNS
en-wikipedia-org-4539	519	4	for	for	IN
en-wikipedia-org-4539	519	5	corporations	corporation	NNS
en-wikipedia-org-4539	519	6	and	and	CC
en-wikipedia-org-4539	519	7	all	all	DT
en-wikipedia-org-4539	519	8	individuals	individual	NNS
en-wikipedia-org-4539	519	9	were	be	VBD
en-wikipedia-org-4539	519	10	enacted	enact	VBN
en-wikipedia-org-4539	519	11	during	during	IN
en-wikipedia-org-4539	519	12	the	the	DT
en-wikipedia-org-4539	519	13	second	second	JJ
en-wikipedia-org-4539	519	14	Bush	Bush	NNP
en-wikipedia-org-4539	519	15	presidency	presidency	NN
en-wikipedia-org-4539	519	16	.	.	.
en-wikipedia-org-4539	520	1	In	in	IN
en-wikipedia-org-4539	520	2	1986	1986	CD
en-wikipedia-org-4539	520	3	,	,	,
en-wikipedia-org-4539	520	4	Congress	Congress	NNP
en-wikipedia-org-4539	520	5	adopted	adopt	VBD
en-wikipedia-org-4539	520	6	,	,	,
en-wikipedia-org-4539	520	7	with	with	IN
en-wikipedia-org-4539	520	8	little	little	JJ
en-wikipedia-org-4539	520	9	modification	modification	NN
en-wikipedia-org-4539	520	10	,	,	,
en-wikipedia-org-4539	520	11	a	a	DT
en-wikipedia-org-4539	520	12	major	major	JJ
en-wikipedia-org-4539	520	13	expansion	expansion	NN
en-wikipedia-org-4539	520	14	of	of	IN
en-wikipedia-org-4539	520	15	the	the	DT
en-wikipedia-org-4539	520	16	income	income	NN
en-wikipedia-org-4539	520	17	tax	tax	NN
en-wikipedia-org-4539	520	18	portion	portion	NN
en-wikipedia-org-4539	520	19	of	of	IN
en-wikipedia-org-4539	520	20	the	the	DT
en-wikipedia-org-4539	520	21	IRS	IRS	NNP
en-wikipedia-org-4539	520	22	Code	Code	NNP
en-wikipedia-org-4539	520	23	proposed	propose	VBD
en-wikipedia-org-4539	520	24	in	in	IN
en-wikipedia-org-4539	520	25	1985	1985	CD
en-wikipedia-org-4539	520	26	by	by	IN
en-wikipedia-org-4539	520	27	the	the	DT
en-wikipedia-org-4539	520	28	U.S.	U.S.	NNP
en-wikipedia-org-4539	520	29	Treasury	Treasury	NNP
en-wikipedia-org-4539	520	30	Department	Department	NNP
en-wikipedia-org-4539	520	31	under	under	IN
en-wikipedia-org-4539	520	32	President	President	NNP
en-wikipedia-org-4539	520	33	Reagan	Reagan	NNP
en-wikipedia-org-4539	520	34	.	.	.
en-wikipedia-org-4539	521	1	The	the	DT
en-wikipedia-org-4539	521	2	thousand	thousand	CD
en-wikipedia-org-4539	521	3	-	-	HYPH
en-wikipedia-org-4539	521	4	page	page	NN
en-wikipedia-org-4539	521	5	Tax	Tax	NNP
en-wikipedia-org-4539	521	6	Reform	Reform	NNP
en-wikipedia-org-4539	521	7	Act	Act	NNP
en-wikipedia-org-4539	521	8	of	of	IN
en-wikipedia-org-4539	521	9	1986	1986	CD
en-wikipedia-org-4539	521	10	significantly	significantly	RB
en-wikipedia-org-4539	521	11	lowered	lower	VBD
en-wikipedia-org-4539	521	12	tax	tax	NN
en-wikipedia-org-4539	521	13	rates	rate	NNS
en-wikipedia-org-4539	521	14	,	,	,
en-wikipedia-org-4539	521	15	adopted	adopt	VBD
en-wikipedia-org-4539	521	16	sweeping	sweeping	JJ
en-wikipedia-org-4539	521	17	expansions	expansion	NNS
en-wikipedia-org-4539	521	18	of	of	IN
en-wikipedia-org-4539	521	19	international	international	JJ
en-wikipedia-org-4539	521	20	rules	rule	NNS
en-wikipedia-org-4539	521	21	,	,	,
en-wikipedia-org-4539	521	22	eliminated	eliminate	VBD
en-wikipedia-org-4539	521	23	the	the	DT
en-wikipedia-org-4539	521	24	lower	low	JJR
en-wikipedia-org-4539	521	25	individual	individual	JJ
en-wikipedia-org-4539	521	26	tax	tax	NN
en-wikipedia-org-4539	521	27	rate	rate	NN
en-wikipedia-org-4539	521	28	for	for	IN
en-wikipedia-org-4539	521	29	capital	capital	NN
en-wikipedia-org-4539	521	30	gains	gain	NNS
en-wikipedia-org-4539	521	31	,	,	,
en-wikipedia-org-4539	521	32	added	add	VBD
en-wikipedia-org-4539	521	33	significant	significant	JJ
en-wikipedia-org-4539	521	34	inventory	inventory	NN
en-wikipedia-org-4539	521	35	accounting	accounting	NN
en-wikipedia-org-4539	521	36	rules	rule	NNS
en-wikipedia-org-4539	521	37	,	,	,
en-wikipedia-org-4539	521	38	and	and	CC
en-wikipedia-org-4539	521	39	made	make	VBD
en-wikipedia-org-4539	521	40	substantial	substantial	JJ
en-wikipedia-org-4539	521	41	other	other	JJ
en-wikipedia-org-4539	521	42	expansions	expansion	NNS
en-wikipedia-org-4539	521	43	of	of	IN
en-wikipedia-org-4539	521	44	the	the	DT
en-wikipedia-org-4539	521	45	law	law	NN
en-wikipedia-org-4539	521	46	.	.	.
en-wikipedia-org-4539	522	1	Federal	federal	JJ
en-wikipedia-org-4539	522	2	income	income	NN
en-wikipedia-org-4539	522	3	tax	tax	NN
en-wikipedia-org-4539	522	4	rates	rate	NNS
en-wikipedia-org-4539	522	5	have	have	VBP
en-wikipedia-org-4539	522	6	been	be	VBN
en-wikipedia-org-4539	522	7	modified	modify	VBN
en-wikipedia-org-4539	522	8	frequently	frequently	RB
en-wikipedia-org-4539	522	9	.	.	.
en-wikipedia-org-4539	523	1	Tax	tax	NN
en-wikipedia-org-4539	523	2	rates	rate	NNS
en-wikipedia-org-4539	523	3	were	be	VBD
en-wikipedia-org-4539	523	4	changed	change	VBN
en-wikipedia-org-4539	523	5	in	in	IN
en-wikipedia-org-4539	523	6	34	34	CD
en-wikipedia-org-4539	523	7	of	of	IN
en-wikipedia-org-4539	523	8	the	the	DT
en-wikipedia-org-4539	523	9	97	97	CD
en-wikipedia-org-4539	523	10	years	year	NNS
en-wikipedia-org-4539	523	11	between	between	IN
en-wikipedia-org-4539	523	12	1913	1913	CD
en-wikipedia-org-4539	523	13	and	and	CC
en-wikipedia-org-4539	523	14	2010	2010	CD
en-wikipedia-org-4539	523	15	.	.	.
en-wikipedia-org-4539	524	1	[	[	-LRB-
en-wikipedia-org-4539	524	2	116	116	CD
en-wikipedia-org-4539	524	3	]	]	-RRB-
en-wikipedia-org-4539	524	4	The	the	DT
en-wikipedia-org-4539	524	5	rate	rate	NN
en-wikipedia-org-4539	524	6	structure	structure	NN
en-wikipedia-org-4539	524	7	has	have	VBZ
en-wikipedia-org-4539	524	8	been	be	VBN
en-wikipedia-org-4539	524	9	graduated	graduate	VBN
en-wikipedia-org-4539	524	10	since	since	IN
en-wikipedia-org-4539	524	11	the	the	DT
en-wikipedia-org-4539	524	12	1913	1913	CD
en-wikipedia-org-4539	524	13	act	act	NN
en-wikipedia-org-4539	524	14	.	.	.
en-wikipedia-org-4539	525	1	Total	total	JJ
en-wikipedia-org-4539	525	2	tax	tax	NN
en-wikipedia-org-4539	525	3	revenue	revenue	NN
en-wikipedia-org-4539	525	4	(	(	-LRB-
en-wikipedia-org-4539	525	5	not	not	RB
en-wikipedia-org-4539	525	6	adjusted	adjust	VBN
en-wikipedia-org-4539	525	7	for	for	IN
en-wikipedia-org-4539	525	8	inflation	inflation	NN
en-wikipedia-org-4539	525	9	)	)	-RRB-
en-wikipedia-org-4539	525	10	for	for	IN
en-wikipedia-org-4539	525	11	the	the	DT
en-wikipedia-org-4539	525	12	U.S.	U.S.	NNP
en-wikipedia-org-4539	525	13	federal	federal	JJ
en-wikipedia-org-4539	525	14	government	government	NN
en-wikipedia-org-4539	525	15	from	from	IN
en-wikipedia-org-4539	525	16	1980	1980	CD
en-wikipedia-org-4539	525	17	to	to	IN
en-wikipedia-org-4539	525	18	2009	2009	CD
en-wikipedia-org-4539	525	19	compared	compare	VBN
en-wikipedia-org-4539	525	20	to	to	IN
en-wikipedia-org-4539	525	21	the	the	DT
en-wikipedia-org-4539	525	22	amount	amount	NN
en-wikipedia-org-4539	525	23	of	of	IN
en-wikipedia-org-4539	525	24	revenue	revenue	NN
en-wikipedia-org-4539	525	25	coming	come	VBG
en-wikipedia-org-4539	525	26	from	from	IN
en-wikipedia-org-4539	525	27	individual	individual	JJ
en-wikipedia-org-4539	525	28	income	income	NN
en-wikipedia-org-4539	525	29	taxes	taxis	NNS
en-wikipedia-org-4539	525	30	The	the	DT
en-wikipedia-org-4539	525	31	first	first	JJ
en-wikipedia-org-4539	525	32	individual	individual	JJ
en-wikipedia-org-4539	525	33	income	income	NN
en-wikipedia-org-4539	525	34	tax	tax	NN
en-wikipedia-org-4539	525	35	return	return	NN
en-wikipedia-org-4539	525	36	Form	form	NN
en-wikipedia-org-4539	525	37	1040	1040	CD
en-wikipedia-org-4539	525	38	under	under	IN
en-wikipedia-org-4539	525	39	the	the	DT
en-wikipedia-org-4539	525	40	1913	1913	CD
en-wikipedia-org-4539	525	41	law	law	NN
en-wikipedia-org-4539	525	42	was	be	VBD
en-wikipedia-org-4539	525	43	four	four	CD
en-wikipedia-org-4539	525	44	pages	page	NNS
en-wikipedia-org-4539	525	45	long	long	JJ
en-wikipedia-org-4539	525	46	.	.	.
en-wikipedia-org-4539	526	1	In	in	IN
en-wikipedia-org-4539	526	2	1915	1915	CD
en-wikipedia-org-4539	526	3	,	,	,
en-wikipedia-org-4539	526	4	some	some	DT
en-wikipedia-org-4539	526	5	Congressmen	congressman	NNS
en-wikipedia-org-4539	526	6	complained	complain	VBD
en-wikipedia-org-4539	526	7	about	about	IN
en-wikipedia-org-4539	526	8	the	the	DT
en-wikipedia-org-4539	526	9	complexity	complexity	NN
en-wikipedia-org-4539	526	10	of	of	IN
en-wikipedia-org-4539	526	11	the	the	DT
en-wikipedia-org-4539	526	12	form	form	NN
en-wikipedia-org-4539	526	13	.	.	.
en-wikipedia-org-4539	527	1	[	[	-LRB-
en-wikipedia-org-4539	527	2	117	117	CD
en-wikipedia-org-4539	527	3	]	]	-RRB-
en-wikipedia-org-4539	527	4	In	in	IN
en-wikipedia-org-4539	527	5	1921	1921	CD
en-wikipedia-org-4539	527	6	,	,	,
en-wikipedia-org-4539	527	7	Congress	Congress	NNP
en-wikipedia-org-4539	527	8	considered	consider	VBD
en-wikipedia-org-4539	527	9	but	but	CC
en-wikipedia-org-4539	527	10	did	do	VBD
en-wikipedia-org-4539	527	11	not	not	RB
en-wikipedia-org-4539	527	12	enact	enact	VB
en-wikipedia-org-4539	527	13	replacement	replacement	NN
en-wikipedia-org-4539	527	14	of	of	IN
en-wikipedia-org-4539	527	15	the	the	DT
en-wikipedia-org-4539	527	16	income	income	NN
en-wikipedia-org-4539	527	17	tax	tax	NN
en-wikipedia-org-4539	527	18	with	with	IN
en-wikipedia-org-4539	527	19	a	a	DT
en-wikipedia-org-4539	527	20	national	national	JJ
en-wikipedia-org-4539	527	21	sales	sale	NNS
en-wikipedia-org-4539	527	22	tax	tax	NN
en-wikipedia-org-4539	527	23	.	.	.
en-wikipedia-org-4539	528	1	By	by	IN
en-wikipedia-org-4539	528	2	the	the	DT
en-wikipedia-org-4539	528	3	1920s	1920s	CD
en-wikipedia-org-4539	528	4	,	,	,
en-wikipedia-org-4539	528	5	many	many	JJ
en-wikipedia-org-4539	528	6	states	state	NNS
en-wikipedia-org-4539	528	7	had	have	VBD
en-wikipedia-org-4539	528	8	adopted	adopt	VBN
en-wikipedia-org-4539	528	9	income	income	NN
en-wikipedia-org-4539	528	10	taxes	taxis	NNS
en-wikipedia-org-4539	528	11	on	on	IN
en-wikipedia-org-4539	528	12	individuals	individual	NNS
en-wikipedia-org-4539	528	13	and	and	CC
en-wikipedia-org-4539	528	14	corporations	corporation	NNS
en-wikipedia-org-4539	528	15	.	.	.
en-wikipedia-org-4539	529	1	[	[	-LRB-
en-wikipedia-org-4539	529	2	118	118	CD
en-wikipedia-org-4539	529	3	]	]	-RRB-
en-wikipedia-org-4539	529	4	Many	many	JJ
en-wikipedia-org-4539	529	5	of	of	IN
en-wikipedia-org-4539	529	6	the	the	DT
en-wikipedia-org-4539	529	7	state	state	NN
en-wikipedia-org-4539	529	8	taxes	taxis	NNS
en-wikipedia-org-4539	529	9	were	be	VBD
en-wikipedia-org-4539	529	10	simply	simply	RB
en-wikipedia-org-4539	529	11	based	base	VBN
en-wikipedia-org-4539	529	12	on	on	IN
en-wikipedia-org-4539	529	13	the	the	DT
en-wikipedia-org-4539	529	14	federal	federal	JJ
en-wikipedia-org-4539	529	15	definitions	definition	NNS
en-wikipedia-org-4539	529	16	.	.	.
en-wikipedia-org-4539	530	1	The	the	DT
en-wikipedia-org-4539	530	2	states	state	NNS
en-wikipedia-org-4539	530	3	generally	generally	RB
en-wikipedia-org-4539	530	4	taxed	tax	VBD
en-wikipedia-org-4539	530	5	residents	resident	NNS
en-wikipedia-org-4539	530	6	on	on	IN
en-wikipedia-org-4539	530	7	all	all	DT
en-wikipedia-org-4539	530	8	of	of	IN
en-wikipedia-org-4539	530	9	their	-PRON-	PRP$
en-wikipedia-org-4539	530	10	income	income	NN
en-wikipedia-org-4539	530	11	,	,	,
en-wikipedia-org-4539	530	12	including	include	VBG
en-wikipedia-org-4539	530	13	income	income	NN
en-wikipedia-org-4539	530	14	earned	earn	VBN
en-wikipedia-org-4539	530	15	in	in	IN
en-wikipedia-org-4539	530	16	other	other	JJ
en-wikipedia-org-4539	530	17	states	state	NNS
en-wikipedia-org-4539	530	18	,	,	,
en-wikipedia-org-4539	530	19	as	as	RB
en-wikipedia-org-4539	530	20	well	well	RB
en-wikipedia-org-4539	530	21	as	as	IN
en-wikipedia-org-4539	530	22	income	income	NN
en-wikipedia-org-4539	530	23	of	of	IN
en-wikipedia-org-4539	530	24	nonresidents	nonresident	NNS
en-wikipedia-org-4539	530	25	earned	earn	VBN
en-wikipedia-org-4539	530	26	in	in	IN
en-wikipedia-org-4539	530	27	the	the	DT
en-wikipedia-org-4539	530	28	state	state	NN
en-wikipedia-org-4539	530	29	.	.	.
en-wikipedia-org-4539	531	1	This	this	DT
en-wikipedia-org-4539	531	2	led	lead	VBD
en-wikipedia-org-4539	531	3	to	to	IN
en-wikipedia-org-4539	531	4	a	a	DT
en-wikipedia-org-4539	531	5	long	long	JJ
en-wikipedia-org-4539	531	6	line	line	NN
en-wikipedia-org-4539	531	7	of	of	IN
en-wikipedia-org-4539	531	8	Supreme	Supreme	NNP
en-wikipedia-org-4539	531	9	Court	Court	NNP
en-wikipedia-org-4539	531	10	cases	case	NNS
en-wikipedia-org-4539	531	11	limiting	limit	VBG
en-wikipedia-org-4539	531	12	the	the	DT
en-wikipedia-org-4539	531	13	ability	ability	NN
en-wikipedia-org-4539	531	14	of	of	IN
en-wikipedia-org-4539	531	15	states	state	NNS
en-wikipedia-org-4539	531	16	to	to	IN
en-wikipedia-org-4539	531	17	tax	tax	NN
en-wikipedia-org-4539	531	18	income	income	NN
en-wikipedia-org-4539	531	19	of	of	IN
en-wikipedia-org-4539	531	20	nonresidents	nonresident	NNS
en-wikipedia-org-4539	531	21	.	.	.
en-wikipedia-org-4539	532	1	The	the	DT
en-wikipedia-org-4539	532	2	states	state	NNS
en-wikipedia-org-4539	532	3	had	have	VBD
en-wikipedia-org-4539	532	4	also	also	RB
en-wikipedia-org-4539	532	5	come	come	VBN
en-wikipedia-org-4539	532	6	to	to	TO
en-wikipedia-org-4539	532	7	rely	rely	VB
en-wikipedia-org-4539	532	8	heavily	heavily	RB
en-wikipedia-org-4539	532	9	on	on	IN
en-wikipedia-org-4539	532	10	retail	retail	JJ
en-wikipedia-org-4539	532	11	sales	sale	NNS
en-wikipedia-org-4539	532	12	taxes	taxis	NNS
en-wikipedia-org-4539	532	13	.	.	.
en-wikipedia-org-4539	533	1	However	however	RB
en-wikipedia-org-4539	533	2	,	,	,
en-wikipedia-org-4539	533	3	as	as	IN
en-wikipedia-org-4539	533	4	of	of	IN
en-wikipedia-org-4539	533	5	the	the	DT
en-wikipedia-org-4539	533	6	beginning	beginning	NN
en-wikipedia-org-4539	533	7	of	of	IN
en-wikipedia-org-4539	533	8	World	World	NNP
en-wikipedia-org-4539	533	9	War	War	NNP
en-wikipedia-org-4539	533	10	II	II	NNP
en-wikipedia-org-4539	533	11	,	,	,
en-wikipedia-org-4539	533	12	only	only	RB
en-wikipedia-org-4539	533	13	two	two	CD
en-wikipedia-org-4539	533	14	cities	city	NNS
en-wikipedia-org-4539	533	15	(	(	-LRB-
en-wikipedia-org-4539	533	16	New	New	NNP
en-wikipedia-org-4539	533	17	York	York	NNP
en-wikipedia-org-4539	533	18	and	and	CC
en-wikipedia-org-4539	533	19	New	New	NNP
en-wikipedia-org-4539	533	20	Orleans	Orleans	NNP
en-wikipedia-org-4539	533	21	)	)	-RRB-
en-wikipedia-org-4539	533	22	had	have	VBD
en-wikipedia-org-4539	533	23	local	local	JJ
en-wikipedia-org-4539	533	24	sales	sale	NNS
en-wikipedia-org-4539	533	25	taxes	taxis	NNS
en-wikipedia-org-4539	533	26	.	.	.
en-wikipedia-org-4539	534	1	[	[	-LRB-
en-wikipedia-org-4539	534	2	119	119	CD
en-wikipedia-org-4539	534	3	]	]	-RRB-
en-wikipedia-org-4539	534	4	The	the	DT
en-wikipedia-org-4539	534	5	Federal	Federal	NNP
en-wikipedia-org-4539	534	6	Estate	Estate	NNP
en-wikipedia-org-4539	534	7	Tax	Tax	NNP
en-wikipedia-org-4539	534	8	was	be	VBD
en-wikipedia-org-4539	534	9	introduced	introduce	VBN
en-wikipedia-org-4539	534	10	in	in	IN
en-wikipedia-org-4539	534	11	1916	1916	CD
en-wikipedia-org-4539	534	12	,	,	,
en-wikipedia-org-4539	534	13	and	and	CC
en-wikipedia-org-4539	534	14	Gift	Gift	NNP
en-wikipedia-org-4539	534	15	Tax	Tax	NNP
en-wikipedia-org-4539	534	16	in	in	IN
en-wikipedia-org-4539	534	17	1924	1924	CD
en-wikipedia-org-4539	534	18	.	.	.
en-wikipedia-org-4539	535	1	Unlike	unlike	IN
en-wikipedia-org-4539	535	2	many	many	JJ
en-wikipedia-org-4539	535	3	inheritance	inheritance	NN
en-wikipedia-org-4539	535	4	taxes	taxis	NNS
en-wikipedia-org-4539	535	5	,	,	,
en-wikipedia-org-4539	535	6	the	the	DT
en-wikipedia-org-4539	535	7	Gift	Gift	NNP
en-wikipedia-org-4539	535	8	and	and	CC
en-wikipedia-org-4539	535	9	Estate	Estate	NNP
en-wikipedia-org-4539	535	10	taxes	taxis	NNS
en-wikipedia-org-4539	535	11	were	be	VBD
en-wikipedia-org-4539	535	12	imposed	impose	VBN
en-wikipedia-org-4539	535	13	on	on	IN
en-wikipedia-org-4539	535	14	the	the	DT
en-wikipedia-org-4539	535	15	transferor	transferor	NN
en-wikipedia-org-4539	535	16	rather	rather	RB
en-wikipedia-org-4539	535	17	than	than	IN
en-wikipedia-org-4539	535	18	the	the	DT
en-wikipedia-org-4539	535	19	recipient	recipient	NN
en-wikipedia-org-4539	535	20	.	.	.
en-wikipedia-org-4539	536	1	Many	many	JJ
en-wikipedia-org-4539	536	2	states	state	NNS
en-wikipedia-org-4539	536	3	adopted	adopt	VBD
en-wikipedia-org-4539	536	4	either	either	CC
en-wikipedia-org-4539	536	5	inheritance	inheritance	NN
en-wikipedia-org-4539	536	6	taxes	taxis	NNS
en-wikipedia-org-4539	536	7	or	or	CC
en-wikipedia-org-4539	536	8	estate	estate	NN
en-wikipedia-org-4539	536	9	and	and	CC
en-wikipedia-org-4539	536	10	gift	gift	NN
en-wikipedia-org-4539	536	11	taxes	taxis	NNS
en-wikipedia-org-4539	536	12	,	,	,
en-wikipedia-org-4539	536	13	often	often	RB
en-wikipedia-org-4539	536	14	computed	compute	VBD
en-wikipedia-org-4539	536	15	as	as	IN
en-wikipedia-org-4539	536	16	the	the	DT
en-wikipedia-org-4539	536	17	amount	amount	NN
en-wikipedia-org-4539	536	18	allowed	allow	VBN
en-wikipedia-org-4539	536	19	as	as	IN
en-wikipedia-org-4539	536	20	a	a	DT
en-wikipedia-org-4539	536	21	deduction	deduction	NN
en-wikipedia-org-4539	536	22	for	for	IN
en-wikipedia-org-4539	536	23	federal	federal	JJ
en-wikipedia-org-4539	536	24	purposes	purpose	NNS
en-wikipedia-org-4539	536	25	.	.	.
en-wikipedia-org-4539	537	1	These	these	DT
en-wikipedia-org-4539	537	2	taxes	taxis	NNS
en-wikipedia-org-4539	537	3	remained	remain	VBD
en-wikipedia-org-4539	537	4	under	under	IN
en-wikipedia-org-4539	537	5	1	1	CD
en-wikipedia-org-4539	537	6	%	%	NN
en-wikipedia-org-4539	537	7	of	of	IN
en-wikipedia-org-4539	537	8	government	government	NN
en-wikipedia-org-4539	537	9	revenues	revenue	NNS
en-wikipedia-org-4539	537	10	through	through	IN
en-wikipedia-org-4539	537	11	the	the	DT
en-wikipedia-org-4539	537	12	1990s	1990s	CD
en-wikipedia-org-4539	537	13	.	.	.
en-wikipedia-org-4539	538	1	[	[	-LRB-
en-wikipedia-org-4539	538	2	120	120	CD
en-wikipedia-org-4539	538	3	]	]	-RRB-
en-wikipedia-org-4539	538	4	All	all	DT
en-wikipedia-org-4539	538	5	governments	government	NNS
en-wikipedia-org-4539	538	6	within	within	IN
en-wikipedia-org-4539	538	7	the	the	DT
en-wikipedia-org-4539	538	8	United	United	NNP
en-wikipedia-org-4539	538	9	States	States	NNP
en-wikipedia-org-4539	538	10	provide	provide	VBP
en-wikipedia-org-4539	538	11	tax	tax	NN
en-wikipedia-org-4539	538	12	exemption	exemption	NN
en-wikipedia-org-4539	538	13	for	for	IN
en-wikipedia-org-4539	538	14	some	some	DT
en-wikipedia-org-4539	538	15	income	income	NN
en-wikipedia-org-4539	538	16	,	,	,
en-wikipedia-org-4539	538	17	property	property	NN
en-wikipedia-org-4539	538	18	,	,	,
en-wikipedia-org-4539	538	19	or	or	CC
en-wikipedia-org-4539	538	20	persons	person	NNS
en-wikipedia-org-4539	538	21	.	.	.
en-wikipedia-org-4539	539	1	These	these	DT
en-wikipedia-org-4539	539	2	exemptions	exemption	NNS
en-wikipedia-org-4539	539	3	have	have	VBP
en-wikipedia-org-4539	539	4	their	-PRON-	PRP$
en-wikipedia-org-4539	539	5	roots	root	NNS
en-wikipedia-org-4539	539	6	both	both	CC
en-wikipedia-org-4539	539	7	in	in	IN
en-wikipedia-org-4539	539	8	tax	tax	NN
en-wikipedia-org-4539	539	9	theory,[121	theory,[121	NNP
en-wikipedia-org-4539	539	10	]	]	-RRB-
en-wikipedia-org-4539	539	11	federal	federal	JJ
en-wikipedia-org-4539	539	12	and	and	CC
en-wikipedia-org-4539	539	13	state	state	NN
en-wikipedia-org-4539	539	14	legislative	legislative	JJ
en-wikipedia-org-4539	539	15	history,[122	history,[122	NN
en-wikipedia-org-4539	539	16	]	]	-RRB-
en-wikipedia-org-4539	539	17	and	and	CC
en-wikipedia-org-4539	539	18	the	the	DT
en-wikipedia-org-4539	539	19	United	United	NNP
en-wikipedia-org-4539	539	20	States	States	NNP
en-wikipedia-org-4539	539	21	Constitution	Constitution	NNP
en-wikipedia-org-4539	539	22	.	.	.
en-wikipedia-org-4539	540	1	[	[	-LRB-
en-wikipedia-org-4539	540	2	123	123	CD
en-wikipedia-org-4539	540	3	]	]	-RRB-
en-wikipedia-org-4539	540	4	See	see	VB
en-wikipedia-org-4539	540	5	also[edit	also[edit	CD
en-wikipedia-org-4539	540	6	]	]	-RRB-
en-wikipedia-org-4539	540	7	Internal	Internal	NNP
en-wikipedia-org-4539	540	8	Revenue	Revenue	NNP
en-wikipedia-org-4539	540	9	Service	Service	NNP
en-wikipedia-org-4539	540	10	List	List	NNP
en-wikipedia-org-4539	540	11	of	of	IN
en-wikipedia-org-4539	540	12	countries	country	NNS
en-wikipedia-org-4539	540	13	by	by	IN
en-wikipedia-org-4539	540	14	tax	tax	NN
en-wikipedia-org-4539	540	15	rates	rate	NNS
en-wikipedia-org-4539	540	16	List	List	NNP
en-wikipedia-org-4539	540	17	of	of	IN
en-wikipedia-org-4539	540	18	countries	country	NNS
en-wikipedia-org-4539	540	19	by	by	IN
en-wikipedia-org-4539	540	20	tax	tax	NN
en-wikipedia-org-4539	540	21	revenue	revenue	NN
en-wikipedia-org-4539	540	22	as	as	IN
en-wikipedia-org-4539	540	23	percentage	percentage	NN
en-wikipedia-org-4539	540	24	of	of	IN
en-wikipedia-org-4539	540	25	GDP	GDP	NNP
en-wikipedia-org-4539	540	26	Tariffs	Tariffs	NNP
en-wikipedia-org-4539	540	27	in	in	IN
en-wikipedia-org-4539	540	28	United	United	NNP
en-wikipedia-org-4539	540	29	States	States	NNP
en-wikipedia-org-4539	540	30	history	history	NN
en-wikipedia-org-4539	540	31	Tax	Tax	NNP
en-wikipedia-org-4539	540	32	Cuts	Cuts	NNPS
en-wikipedia-org-4539	540	33	and	and	CC
en-wikipedia-org-4539	540	34	Jobs	Jobs	NNP
en-wikipedia-org-4539	540	35	Act	Act	NNP
en-wikipedia-org-4539	540	36	of	of	IN
en-wikipedia-org-4539	540	37	2017	2017	CD
en-wikipedia-org-4539	540	38	Tax	Tax	NNP
en-wikipedia-org-4539	540	39	resistance	resistance	NN
en-wikipedia-org-4539	540	40	in	in	IN
en-wikipedia-org-4539	540	41	the	the	DT
en-wikipedia-org-4539	540	42	United	United	NNP
en-wikipedia-org-4539	540	43	States	States	NNP
en-wikipedia-org-4539	540	44	References[edit	references[edit	NN
en-wikipedia-org-4539	540	45	]	]	-RRB-
en-wikipedia-org-4539	540	46	^	^	NN
en-wikipedia-org-4539	540	47	Porter	Porter	NNP
en-wikipedia-org-4539	540	48	,	,	,
en-wikipedia-org-4539	540	49	Eduardo	Eduardo	NNP
en-wikipedia-org-4539	540	50	(	(	-LRB-
en-wikipedia-org-4539	540	51	August	August	NNP
en-wikipedia-org-4539	540	52	14	14	CD
en-wikipedia-org-4539	540	53	,	,	,
en-wikipedia-org-4539	540	54	2012	2012	CD
en-wikipedia-org-4539	540	55	)	)	-RRB-
en-wikipedia-org-4539	540	56	.	.	.
en-wikipedia-org-4539	541	1	"	"	``
en-wikipedia-org-4539	541	2	America	America	NNP
en-wikipedia-org-4539	541	3	's	's	POS
en-wikipedia-org-4539	541	4	Aversion	aversion	NN
en-wikipedia-org-4539	541	5	to	to	IN
en-wikipedia-org-4539	541	6	Taxes	Taxes	NNP
en-wikipedia-org-4539	541	7	"	"	''
en-wikipedia-org-4539	541	8	.	.	.
en-wikipedia-org-4539	542	1	New	New	NNP
en-wikipedia-org-4539	542	2	York	York	NNP
en-wikipedia-org-4539	542	3	Times	Times	NNP
en-wikipedia-org-4539	542	4	.	.	.
en-wikipedia-org-4539	543	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	543	2	2012	2012	CD
en-wikipedia-org-4539	543	3	-	-	SYM
en-wikipedia-org-4539	543	4	08	08	CD
en-wikipedia-org-4539	543	5	-	-	HYPH
en-wikipedia-org-4539	543	6	15	15	CD
en-wikipedia-org-4539	543	7	.	.	.
en-wikipedia-org-4539	544	1	In	in	IN
en-wikipedia-org-4539	544	2	1965	1965	CD
en-wikipedia-org-4539	544	3	,	,	,
en-wikipedia-org-4539	544	4	taxes	taxis	NNS
en-wikipedia-org-4539	544	5	collected	collect	VBN
en-wikipedia-org-4539	544	6	by	by	IN
en-wikipedia-org-4539	544	7	federal	federal	JJ
en-wikipedia-org-4539	544	8	,	,	,
en-wikipedia-org-4539	544	9	state	state	NN
en-wikipedia-org-4539	544	10	and	and	CC
en-wikipedia-org-4539	544	11	municipal	municipal	JJ
en-wikipedia-org-4539	544	12	governments	government	NNS
en-wikipedia-org-4539	544	13	amounted	amount	VBD
en-wikipedia-org-4539	544	14	to	to	IN
en-wikipedia-org-4539	544	15	24.7	24.7	CD
en-wikipedia-org-4539	544	16	percent	percent	NN
en-wikipedia-org-4539	544	17	of	of	IN
en-wikipedia-org-4539	544	18	the	the	DT
en-wikipedia-org-4539	544	19	nation	nation	NN
en-wikipedia-org-4539	544	20	's	's	POS
en-wikipedia-org-4539	544	21	output	output	NN
en-wikipedia-org-4539	544	22	.	.	.
en-wikipedia-org-4539	545	1	In	in	IN
en-wikipedia-org-4539	545	2	2010	2010	CD
en-wikipedia-org-4539	545	3	,	,	,
en-wikipedia-org-4539	545	4	they	-PRON-	PRP
en-wikipedia-org-4539	545	5	amounted	amount	VBD
en-wikipedia-org-4539	545	6	to	to	IN
en-wikipedia-org-4539	545	7	24.8	24.8	CD
en-wikipedia-org-4539	545	8	percent	percent	NN
en-wikipedia-org-4539	545	9	.	.	.
en-wikipedia-org-4539	546	1	Excluding	exclude	VBG
en-wikipedia-org-4539	546	2	Chile	Chile	NNP
en-wikipedia-org-4539	546	3	and	and	CC
en-wikipedia-org-4539	546	4	Mexico	Mexico	NNP
en-wikipedia-org-4539	546	5	,	,	,
en-wikipedia-org-4539	546	6	the	the	DT
en-wikipedia-org-4539	546	7	United	United	NNP
en-wikipedia-org-4539	546	8	States	States	NNP
en-wikipedia-org-4539	546	9	raises	raise	VBZ
en-wikipedia-org-4539	546	10	less	less	JJR
en-wikipedia-org-4539	546	11	tax	tax	NN
en-wikipedia-org-4539	546	12	revenue	revenue	NN
en-wikipedia-org-4539	546	13	,	,	,
en-wikipedia-org-4539	546	14	as	as	IN
en-wikipedia-org-4539	546	15	a	a	DT
en-wikipedia-org-4539	546	16	share	share	NN
en-wikipedia-org-4539	546	17	of	of	IN
en-wikipedia-org-4539	546	18	the	the	DT
en-wikipedia-org-4539	546	19	economy	economy	NN
en-wikipedia-org-4539	546	20	,	,	,
en-wikipedia-org-4539	546	21	than	than	IN
en-wikipedia-org-4539	546	22	every	every	DT
en-wikipedia-org-4539	546	23	other	other	JJ
en-wikipedia-org-4539	546	24	industrial	industrial	JJ
en-wikipedia-org-4539	546	25	country	country	NN
en-wikipedia-org-4539	546	26	.	.	.
en-wikipedia-org-4539	547	1	^	^	FW
en-wikipedia-org-4539	547	2	"	"	``
en-wikipedia-org-4539	547	3	TEMPORARY	temporary	NN
en-wikipedia-org-4539	547	4	TAXES	taxis	NNS
en-wikipedia-org-4539	547	5	TO	to	TO
en-wikipedia-org-4539	547	6	FUND	fund	NN
en-wikipedia-org-4539	547	7	EDUCATION	education	NN
en-wikipedia-org-4539	547	8	.	.	.
en-wikipedia-org-4539	548	1	GUARANTEED	GUARANTEED	NNP
en-wikipedia-org-4539	548	2	LOCAL	LOCAL	NNP
en-wikipedia-org-4539	548	3	PUBLIC	public	JJ
en-wikipedia-org-4539	548	4	SAFETY	safety	NN
en-wikipedia-org-4539	548	5	FUNDING	funding	NN
en-wikipedia-org-4539	548	6	.	.	.
en-wikipedia-org-4539	549	1	INITIATIVE	INITIATIVE	NNP
en-wikipedia-org-4539	549	2	CONSTITUTIONAL	constitutional	JJ
en-wikipedia-org-4539	549	3	AMENDMENT	amendment	NN
en-wikipedia-org-4539	549	4	"	"	''
en-wikipedia-org-4539	549	5	(	(	-LRB-
en-wikipedia-org-4539	549	6	PDF	PDF	NNP
en-wikipedia-org-4539	549	7	)	)	-RRB-
en-wikipedia-org-4539	549	8	.	.	.
en-wikipedia-org-4539	550	1	Vig.cdn.sos.ca.gov/.	Vig.cdn.sos.ca.gov/.	NNP
en-wikipedia-org-4539	551	1	2013	2013	CD
en-wikipedia-org-4539	551	2	-	-	HYPH
en-wikipedia-org-4539	551	3	04	04	CD
en-wikipedia-org-4539	551	4	-	-	HYPH
en-wikipedia-org-4539	551	5	05	05	CD
en-wikipedia-org-4539	551	6	.	.	.
en-wikipedia-org-4539	552	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	552	2	2013	2013	CD
en-wikipedia-org-4539	552	3	-	-	SYM
en-wikipedia-org-4539	552	4	10	10	CD
en-wikipedia-org-4539	552	5	-	-	SYM
en-wikipedia-org-4539	552	6	13	13	CD
en-wikipedia-org-4539	552	7	.	.	.
en-wikipedia-org-4539	553	1	^	^	NNP
en-wikipedia-org-4539	553	2	a	a	DT
en-wikipedia-org-4539	553	3	b	b	NN
en-wikipedia-org-4539	553	4	c	c	NN
en-wikipedia-org-4539	553	5	DeVore	DeVore	NNP
en-wikipedia-org-4539	553	6	,	,	,
en-wikipedia-org-4539	553	7	Chuck	Chuck	NNP
en-wikipedia-org-4539	553	8	.	.	.
en-wikipedia-org-4539	554	1	"	"	``
en-wikipedia-org-4539	554	2	New	New	NNP
en-wikipedia-org-4539	554	3	York	York	NNP
en-wikipedia-org-4539	554	4	And	and	CC
en-wikipedia-org-4539	554	5	Other	other	JJ
en-wikipedia-org-4539	554	6	High	High	NNP
en-wikipedia-org-4539	554	7	-	-	HYPH
en-wikipedia-org-4539	554	8	Tax	Tax	NNP
en-wikipedia-org-4539	554	9	States	state	NNS
en-wikipedia-org-4539	554	10	Sue	Sue	NNP
en-wikipedia-org-4539	554	11	Over	over	IN
en-wikipedia-org-4539	554	12	SALT	SALT	NNP
en-wikipedia-org-4539	554	13	Deduction	deduction	NN
en-wikipedia-org-4539	554	14	Cap	Cap	NNP
en-wikipedia-org-4539	554	15	While	while	IN
en-wikipedia-org-4539	554	16	Jobs	job	NNS
en-wikipedia-org-4539	554	17	Follow	follow	VBP
en-wikipedia-org-4539	554	18	Lower	low	JJR
en-wikipedia-org-4539	554	19	Taxes	Taxes	NNP
en-wikipedia-org-4539	554	20	"	"	''
en-wikipedia-org-4539	554	21	.	.	.
en-wikipedia-org-4539	555	1	Forbes	Forbes	NNP
en-wikipedia-org-4539	555	2	.	.	.
en-wikipedia-org-4539	556	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	556	2	2019	2019	CD
en-wikipedia-org-4539	556	3	-	-	SYM
en-wikipedia-org-4539	556	4	01	01	CD
en-wikipedia-org-4539	556	5	-	-	HYPH
en-wikipedia-org-4539	556	6	08	08	CD
en-wikipedia-org-4539	556	7	.	.	.
en-wikipedia-org-4539	557	1	^	^	NNP
en-wikipedia-org-4539	557	2	265	265	CD
en-wikipedia-org-4539	557	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	557	4	47	47	CD
en-wikipedia-org-4539	557	5	(	(	-LRB-
en-wikipedia-org-4539	557	6	1924	1924	CD
en-wikipedia-org-4539	557	7	)	)	-RRB-
en-wikipedia-org-4539	557	8	.	.	.
en-wikipedia-org-4539	558	1	^	^	NNP
en-wikipedia-org-4539	558	2	a	a	DT
en-wikipedia-org-4539	558	3	b	b	NNP
en-wikipedia-org-4539	558	4	"	"	``
en-wikipedia-org-4539	558	5	Social	Social	NNP
en-wikipedia-org-4539	558	6	Security	Security	NNP
en-wikipedia-org-4539	558	7	Wage	Wage	NNP
en-wikipedia-org-4539	558	8	Base	Base	NNP
en-wikipedia-org-4539	558	9	for	for	IN
en-wikipedia-org-4539	558	10	2019	2019	CD
en-wikipedia-org-4539	558	11	Announced	Announced	NNP
en-wikipedia-org-4539	558	12	"	"	''
en-wikipedia-org-4539	558	13	.	.	.
en-wikipedia-org-4539	559	1	www.adp.com	www.adp.com	NNP
en-wikipedia-org-4539	559	2	.	.	.
en-wikipedia-org-4539	560	1	2015	2015	CD
en-wikipedia-org-4539	560	2	-	-	SYM
en-wikipedia-org-4539	560	3	06	06	CD
en-wikipedia-org-4539	560	4	-	-	HYPH
en-wikipedia-org-4539	560	5	30	30	CD
en-wikipedia-org-4539	560	6	.	.	.
en-wikipedia-org-4539	561	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	561	2	2019	2019	CD
en-wikipedia-org-4539	561	3	-	-	SYM
en-wikipedia-org-4539	561	4	11	11	CD
en-wikipedia-org-4539	561	5	-	-	SYM
en-wikipedia-org-4539	561	6	13	13	CD
en-wikipedia-org-4539	561	7	.	.	.
en-wikipedia-org-4539	562	1	^	^	FW
en-wikipedia-org-4539	562	2	"	"	``
en-wikipedia-org-4539	562	3	Property	Property	NNP
en-wikipedia-org-4539	562	4	Taxes	taxis	NNS
en-wikipedia-org-4539	562	5	By	by	IN
en-wikipedia-org-4539	562	6	State	State	NNP
en-wikipedia-org-4539	562	7	"	"	''
en-wikipedia-org-4539	562	8	.	.	.
en-wikipedia-org-4539	563	1	Tax-Rates.org	tax-rates.org	XX
en-wikipedia-org-4539	563	2	.	.	.
en-wikipedia-org-4539	564	1	2009	2009	CD
en-wikipedia-org-4539	564	2	.	.	.
en-wikipedia-org-4539	565	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	565	2	2015	2015	CD
en-wikipedia-org-4539	565	3	-	-	HYPH
en-wikipedia-org-4539	565	4	02	02	CD
en-wikipedia-org-4539	565	5	-	-	HYPH
en-wikipedia-org-4539	565	6	01	01	CD
en-wikipedia-org-4539	565	7	.	.	.
en-wikipedia-org-4539	566	1	^	^	FW
en-wikipedia-org-4539	566	2	"	"	``
en-wikipedia-org-4539	566	3	Effective	effective	JJ
en-wikipedia-org-4539	566	4	tax	tax	NN
en-wikipedia-org-4539	566	5	rates	rate	NNS
en-wikipedia-org-4539	566	6	:	:	:
en-wikipedia-org-4539	566	7	income	income	NN
en-wikipedia-org-4539	566	8	,	,	,
en-wikipedia-org-4539	566	9	payroll	payroll	NN
en-wikipedia-org-4539	566	10	,	,	,
en-wikipedia-org-4539	566	11	corporate	corporate	JJ
en-wikipedia-org-4539	566	12	and	and	CC
en-wikipedia-org-4539	566	13	estate	estate	NN
en-wikipedia-org-4539	566	14	taxes	taxis	NNS
en-wikipedia-org-4539	566	15	combined	combine	VBN
en-wikipedia-org-4539	566	16	"	"	''
en-wikipedia-org-4539	566	17	.	.	.
en-wikipedia-org-4539	567	1	Peter	Peter	NNP
en-wikipedia-org-4539	567	2	G.	G.	NNP
en-wikipedia-org-4539	567	3	Peterson	Peterson	NNP
en-wikipedia-org-4539	567	4	Foundation	Foundation	NNP
en-wikipedia-org-4539	567	5	.	.	.
en-wikipedia-org-4539	568	1	July	July	NNP
en-wikipedia-org-4539	568	2	1	1	CD
en-wikipedia-org-4539	568	3	,	,	,
en-wikipedia-org-4539	568	4	2013	2013	CD
en-wikipedia-org-4539	568	5	.	.	.
en-wikipedia-org-4539	569	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	569	2	3	3	CD
en-wikipedia-org-4539	569	3	November	November	NNP
en-wikipedia-org-4539	569	4	2013	2013	CD
en-wikipedia-org-4539	569	5	.	.	.
en-wikipedia-org-4539	570	1	^	^	FW
en-wikipedia-org-4539	570	2	"	"	``
en-wikipedia-org-4539	570	3	T13	T13	NNP
en-wikipedia-org-4539	570	4	-	-	HYPH
en-wikipedia-org-4539	570	5	0174	0174	CD
en-wikipedia-org-4539	570	6	-	-	HYPH
en-wikipedia-org-4539	570	7	Average	average	JJ
en-wikipedia-org-4539	570	8	Effective	effective	JJ
en-wikipedia-org-4539	570	9	Federal	Federal	NNP
en-wikipedia-org-4539	570	10	Tax	Tax	NNP
en-wikipedia-org-4539	570	11	Rates	Rates	NNPS
en-wikipedia-org-4539	570	12	by	by	IN
en-wikipedia-org-4539	570	13	Filing	file	VBG
en-wikipedia-org-4539	570	14	Status	status	NN
en-wikipedia-org-4539	570	15	;	;	:
en-wikipedia-org-4539	570	16	by	by	IN
en-wikipedia-org-4539	570	17	Expanded	Expanded	NNP
en-wikipedia-org-4539	570	18	Cash	Cash	NNP
en-wikipedia-org-4539	570	19	Income	Income	NNP
en-wikipedia-org-4539	570	20	Percentile	Percentile	NNP
en-wikipedia-org-4539	570	21	,	,	,
en-wikipedia-org-4539	570	22	2014	2014	CD
en-wikipedia-org-4539	570	23	"	"	''
en-wikipedia-org-4539	570	24	.	.	.
en-wikipedia-org-4539	571	1	Tax	Tax	NNP
en-wikipedia-org-4539	571	2	Policy	Policy	NNP
en-wikipedia-org-4539	571	3	Center	Center	NNP
en-wikipedia-org-4539	571	4	.	.	.
en-wikipedia-org-4539	572	1	Jul	Jul	NNP
en-wikipedia-org-4539	572	2	25	25	CD
en-wikipedia-org-4539	572	3	,	,	,
en-wikipedia-org-4539	572	4	2013	2013	CD
en-wikipedia-org-4539	572	5	.	.	.
en-wikipedia-org-4539	573	1	Archived	archived	JJ
en-wikipedia-org-4539	573	2	from	from	IN
en-wikipedia-org-4539	573	3	the	the	DT
en-wikipedia-org-4539	573	4	original	original	NN
en-wikipedia-org-4539	573	5	on	on	IN
en-wikipedia-org-4539	573	6	2014	2014	CD
en-wikipedia-org-4539	573	7	-	-	SYM
en-wikipedia-org-4539	573	8	12	12	CD
en-wikipedia-org-4539	573	9	-	-	SYM
en-wikipedia-org-4539	573	10	11	11	CD
en-wikipedia-org-4539	573	11	.	.	.
en-wikipedia-org-4539	574	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	574	2	3	3	CD
en-wikipedia-org-4539	574	3	November	November	NNP
en-wikipedia-org-4539	574	4	2013	2013	CD
en-wikipedia-org-4539	574	5	.	.	.
en-wikipedia-org-4539	575	1	^	^	NNP
en-wikipedia-org-4539	575	2	See	see	UH
en-wikipedia-org-4539	575	3	generally	generally	RB
en-wikipedia-org-4539	575	4	Boris	Boris	NNP
en-wikipedia-org-4539	575	5	I.	I.	NNP
en-wikipedia-org-4539	575	6	Bittker	Bittker	NNP
en-wikipedia-org-4539	575	7	,	,	,
en-wikipedia-org-4539	575	8	"	"	``
en-wikipedia-org-4539	575	9	Constitutional	constitutional	JJ
en-wikipedia-org-4539	575	10	Limits	limit	NNS
en-wikipedia-org-4539	575	11	on	on	IN
en-wikipedia-org-4539	575	12	the	the	DT
en-wikipedia-org-4539	575	13	Taxing	Taxing	NNP
en-wikipedia-org-4539	575	14	Power	Power	NNP
en-wikipedia-org-4539	575	15	of	of	IN
en-wikipedia-org-4539	575	16	the	the	DT
en-wikipedia-org-4539	575	17	Federal	Federal	NNP
en-wikipedia-org-4539	575	18	Government	Government	NNP
en-wikipedia-org-4539	575	19	,	,	,
en-wikipedia-org-4539	575	20	"	"	``
en-wikipedia-org-4539	575	21	Tax	Tax	NNP
en-wikipedia-org-4539	575	22	Lawyer	Lawyer	NNP
en-wikipedia-org-4539	575	23	,	,	,
en-wikipedia-org-4539	575	24	Vol	Vol	NNP
en-wikipedia-org-4539	575	25	.	.	.
en-wikipedia-org-4539	576	1	41	41	CD
en-wikipedia-org-4539	576	2	,	,	,
en-wikipedia-org-4539	576	3	No	no	UH
en-wikipedia-org-4539	576	4	.	.	.
en-wikipedia-org-4539	577	1	1	1	CD
en-wikipedia-org-4539	577	2	,	,	,
en-wikipedia-org-4539	577	3	p.	p.	NN
en-wikipedia-org-4539	577	4	3	3	CD
en-wikipedia-org-4539	577	5	,	,	,
en-wikipedia-org-4539	577	6	American	American	NNP
en-wikipedia-org-4539	577	7	Bar	Bar	NNP
en-wikipedia-org-4539	577	8	Ass'n	Ass'n	NFP
en-wikipedia-org-4539	577	9	(	(	-LRB-
en-wikipedia-org-4539	577	10	Fall	Fall	NNP
en-wikipedia-org-4539	577	11	1987	1987	CD
en-wikipedia-org-4539	577	12	)	)	-RRB-
en-wikipedia-org-4539	577	13	;	;	:
en-wikipedia-org-4539	577	14	William	William	NNP
en-wikipedia-org-4539	577	15	D.	D.	NNP
en-wikipedia-org-4539	577	16	Andrews	Andrews	NNP
en-wikipedia-org-4539	577	17	,	,	,
en-wikipedia-org-4539	577	18	Basic	Basic	NNP
en-wikipedia-org-4539	577	19	Federal	Federal	NNP
en-wikipedia-org-4539	577	20	Income	Income	NNP
en-wikipedia-org-4539	577	21	Taxation	Taxation	NNP
en-wikipedia-org-4539	577	22	,	,	,
en-wikipedia-org-4539	577	23	p.	p.	NN
en-wikipedia-org-4539	577	24	2	2	CD
en-wikipedia-org-4539	577	25	,	,	,
en-wikipedia-org-4539	577	26	Little	Little	NNP
en-wikipedia-org-4539	577	27	,	,	,
en-wikipedia-org-4539	577	28	Brown	Brown	NNP
en-wikipedia-org-4539	577	29	and	and	CC
en-wikipedia-org-4539	577	30	Company	Company	NNP
en-wikipedia-org-4539	577	31	(	(	-LRB-
en-wikipedia-org-4539	577	32	3d	3d	NNP
en-wikipedia-org-4539	577	33	ed	ed	NNP
en-wikipedia-org-4539	577	34	.	.	.
en-wikipedia-org-4539	578	1	1985	1985	CD
en-wikipedia-org-4539	578	2	)	)	-RRB-
en-wikipedia-org-4539	578	3	;	;	:
en-wikipedia-org-4539	578	4	Calvin	Calvin	NNP
en-wikipedia-org-4539	578	5	H.	H.	NNP
en-wikipedia-org-4539	578	6	Johnson	Johnson	NNP
en-wikipedia-org-4539	578	7	,	,	,
en-wikipedia-org-4539	578	8	"	"	``
en-wikipedia-org-4539	578	9	The	the	DT
en-wikipedia-org-4539	578	10	Constitutional	Constitutional	NNP
en-wikipedia-org-4539	578	11	Meaning	meaning	NN
en-wikipedia-org-4539	578	12	of	of	IN
en-wikipedia-org-4539	578	13	'	'	''
en-wikipedia-org-4539	578	14	Apportionment	Apportionment	NNP
en-wikipedia-org-4539	578	15	of	of	IN
en-wikipedia-org-4539	578	16	Direct	Direct	NNP
en-wikipedia-org-4539	578	17	Taxes	Taxes	NNP
en-wikipedia-org-4539	578	18	'	'	POS
en-wikipedia-org-4539	578	19	"	"	''
en-wikipedia-org-4539	578	20	,	,	,
en-wikipedia-org-4539	578	21	80	80	CD
en-wikipedia-org-4539	578	22	Tax	tax	NN
en-wikipedia-org-4539	578	23	Notes	note	NNS
en-wikipedia-org-4539	578	24	591	591	CD
en-wikipedia-org-4539	578	25	(	(	-LRB-
en-wikipedia-org-4539	578	26	Aug.	August	NNP
en-wikipedia-org-4539	578	27	3	3	CD
en-wikipedia-org-4539	578	28	,	,	,
en-wikipedia-org-4539	578	29	1998	1998	CD
en-wikipedia-org-4539	578	30	)	)	-RRB-
en-wikipedia-org-4539	578	31	;	;	:
en-wikipedia-org-4539	578	32	and	and	CC
en-wikipedia-org-4539	578	33	Sheldon	Sheldon	NNP
en-wikipedia-org-4539	578	34	D.	D.	NNP
en-wikipedia-org-4539	578	35	Pollack	Pollack	NNP
en-wikipedia-org-4539	578	36	,	,	,
en-wikipedia-org-4539	578	37	"	"	``
en-wikipedia-org-4539	578	38	Origins	origin	NNS
en-wikipedia-org-4539	578	39	of	of	IN
en-wikipedia-org-4539	578	40	the	the	DT
en-wikipedia-org-4539	578	41	Modern	Modern	NNP
en-wikipedia-org-4539	578	42	Income	Income	NNP
en-wikipedia-org-4539	578	43	Tax	Tax	NNP
en-wikipedia-org-4539	578	44	,	,	,
en-wikipedia-org-4539	578	45	1894–1913	1894–1913	CD
en-wikipedia-org-4539	578	46	,	,	,
en-wikipedia-org-4539	578	47	"	"	''
en-wikipedia-org-4539	578	48	66	66	CD
en-wikipedia-org-4539	578	49	Tax	Tax	NNP
en-wikipedia-org-4539	578	50	Lawyer	Lawyer	NNP
en-wikipedia-org-4539	578	51	295	295	CD
en-wikipedia-org-4539	578	52	,	,	,
en-wikipedia-org-4539	578	53	323–24	323–24	CD
en-wikipedia-org-4539	578	54	,	,	,
en-wikipedia-org-4539	578	55	Winter	Winter	NNP
en-wikipedia-org-4539	578	56	2013	2013	CD
en-wikipedia-org-4539	578	57	(	(	-LRB-
en-wikipedia-org-4539	578	58	Amer	amer	NN
en-wikipedia-org-4539	578	59	.	.	.
en-wikipedia-org-4539	579	1	Bar	bar	NN
en-wikipedia-org-4539	579	2	Ass'n	Ass'n	NFP
en-wikipedia-org-4539	579	3	)	)	-RRB-
en-wikipedia-org-4539	579	4	.	.	.
en-wikipedia-org-4539	580	1	^	^	NNP
en-wikipedia-org-4539	580	2	306	306	CD
en-wikipedia-org-4539	580	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	580	4	466	466	CD
en-wikipedia-org-4539	580	5	(	(	-LRB-
en-wikipedia-org-4539	580	6	1939	1939	CD
en-wikipedia-org-4539	580	7	)	)	-RRB-
en-wikipedia-org-4539	580	8	.	.	.
en-wikipedia-org-4539	581	1	^	^	NNP
en-wikipedia-org-4539	581	2	485	485	CD
en-wikipedia-org-4539	581	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	581	4	505	505	CD
en-wikipedia-org-4539	581	5	(	(	-LRB-
en-wikipedia-org-4539	581	6	1988	1988	CD
en-wikipedia-org-4539	581	7	)	)	-RRB-
en-wikipedia-org-4539	581	8	.	.	.
en-wikipedia-org-4539	582	1	^	^	FW
en-wikipedia-org-4539	582	2	"	"	``
en-wikipedia-org-4539	582	3	Brushaber	Brushaber	NNP
en-wikipedia-org-4539	582	4	v.	v.	IN
en-wikipedia-org-4539	582	5	Union	Union	NNP
en-wikipedia-org-4539	582	6	Pacific	Pacific	NNP
en-wikipedia-org-4539	582	7	R.	R.	NNP
en-wikipedia-org-4539	582	8	Co.	Co.	NNP
en-wikipedia-org-4539	582	9	,	,	,
en-wikipedia-org-4539	582	10	240	240	CD
en-wikipedia-org-4539	582	11	U.S.	U.S.	NNP
en-wikipedia-org-4539	582	12	1	1	CD
en-wikipedia-org-4539	582	13	(	(	-LRB-
en-wikipedia-org-4539	582	14	1916	1916	CD
en-wikipedia-org-4539	582	15	)	)	-RRB-
en-wikipedia-org-4539	582	16	"	"	''
en-wikipedia-org-4539	582	17	.	.	.
en-wikipedia-org-4539	583	1	Justia	Justia	NNP
en-wikipedia-org-4539	583	2	Law	Law	NNP
en-wikipedia-org-4539	583	3	.	.	.
en-wikipedia-org-4539	584	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	584	2	2018	2018	CD
en-wikipedia-org-4539	584	3	-	-	SYM
en-wikipedia-org-4539	584	4	01	01	CD
en-wikipedia-org-4539	584	5	-	-	HYPH
en-wikipedia-org-4539	584	6	10	10	CD
en-wikipedia-org-4539	584	7	.	.	.
en-wikipedia-org-4539	585	1	^	^	NNP
en-wikipedia-org-4539	585	2	26	26	CD
en-wikipedia-org-4539	585	3	 	  	_SP
en-wikipedia-org-4539	585	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	586	1	§	§	ADD
en-wikipedia-org-4539	586	2	 	  	_SP
en-wikipedia-org-4539	586	3	1	1	CD
en-wikipedia-org-4539	586	4	and	and	CC
en-wikipedia-org-4539	586	5	26	26	CD
en-wikipedia-org-4539	586	6	 	  	_SP
en-wikipedia-org-4539	586	7	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	587	1	§	§	ADD
en-wikipedia-org-4539	587	2	 	  	_SP
en-wikipedia-org-4539	587	3	11	11	CD
en-wikipedia-org-4539	587	4	;	;	:
en-wikipedia-org-4539	587	5	IRS	IRS	NNP
en-wikipedia-org-4539	587	6	Publication	Publication	NNP
en-wikipedia-org-4539	587	7	17	17	CD
en-wikipedia-org-4539	587	8	and	and	CC
en-wikipedia-org-4539	587	9	Publication	Publication	NNP
en-wikipedia-org-4539	587	10	542	542	CD
en-wikipedia-org-4539	587	11	.	.	.
en-wikipedia-org-4539	588	1	^	^	NNP
en-wikipedia-org-4539	588	2	JCX-49	JCX-49	NNP
en-wikipedia-org-4539	588	3	-	-	SYM
en-wikipedia-org-4539	588	4	11	11	CD
en-wikipedia-org-4539	588	5	,	,	,
en-wikipedia-org-4539	588	6	Joint	Joint	NNP
en-wikipedia-org-4539	588	7	Committee	Committee	NNP
en-wikipedia-org-4539	588	8	on	on	IN
en-wikipedia-org-4539	588	9	Taxation	Taxation	NNP
en-wikipedia-org-4539	588	10	,	,	,
en-wikipedia-org-4539	588	11	September	September	NNP
en-wikipedia-org-4539	588	12	22	22	CD
en-wikipedia-org-4539	588	13	,	,	,
en-wikipedia-org-4539	588	14	2011	2011	CD
en-wikipedia-org-4539	588	15	,	,	,
en-wikipedia-org-4539	588	16	pp	pp	NNP
en-wikipedia-org-4539	588	17	.	.	.
en-wikipedia-org-4539	589	1	4	4	CD
en-wikipedia-org-4539	589	2	,	,	,
en-wikipedia-org-4539	589	3	50	50	CD
en-wikipedia-org-4539	589	4	.	.	.
en-wikipedia-org-4539	590	1	^	^	NNP
en-wikipedia-org-4539	590	2	See	see	UH
en-wikipedia-org-4539	590	3	,	,	,
en-wikipedia-org-4539	590	4	e.g.	e.g.	RB
en-wikipedia-org-4539	590	5	,	,	,
en-wikipedia-org-4539	590	6	IRS	IRS	NNP
en-wikipedia-org-4539	590	7	Publication	Publication	NNP
en-wikipedia-org-4539	590	8	17	17	CD
en-wikipedia-org-4539	590	9	,	,	,
en-wikipedia-org-4539	590	10	p.	p.	NN
en-wikipedia-org-4539	590	11	45	45	CD
en-wikipedia-org-4539	590	12	.	.	.
en-wikipedia-org-4539	591	1	^	^	FW
en-wikipedia-org-4539	591	2	"	"	``
en-wikipedia-org-4539	591	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	591	4	Federal	Federal	NNP
en-wikipedia-org-4539	591	5	Individual	Individual	NNP
en-wikipedia-org-4539	591	6	Income	Income	NNP
en-wikipedia-org-4539	591	7	Tax	Tax	NNP
en-wikipedia-org-4539	591	8	Rates	Rates	NNP
en-wikipedia-org-4539	591	9	History	History	NNP
en-wikipedia-org-4539	591	10	,	,	,
en-wikipedia-org-4539	591	11	1913–2011	1913–2011	CD
en-wikipedia-org-4539	591	12	"	"	''
en-wikipedia-org-4539	591	13	.	.	.
en-wikipedia-org-4539	592	1	Tax	Tax	NNP
en-wikipedia-org-4539	592	2	Foundation	Foundation	NNP
en-wikipedia-org-4539	592	3	.	.	.
en-wikipedia-org-4539	593	1	9	9	CD
en-wikipedia-org-4539	593	2	September	September	NNP
en-wikipedia-org-4539	593	3	2011	2011	CD
en-wikipedia-org-4539	593	4	.	.	.
en-wikipedia-org-4539	594	1	Archived	archived	JJ
en-wikipedia-org-4539	594	2	from	from	IN
en-wikipedia-org-4539	594	3	the	the	DT
en-wikipedia-org-4539	594	4	original	original	NN
en-wikipedia-org-4539	594	5	on	on	IN
en-wikipedia-org-4539	594	6	16	16	CD
en-wikipedia-org-4539	594	7	January	January	NNP
en-wikipedia-org-4539	594	8	2013	2013	CD
en-wikipedia-org-4539	594	9	.	.	.
en-wikipedia-org-4539	595	1	^	^	NNP
en-wikipedia-org-4539	595	2	26	26	CD
en-wikipedia-org-4539	595	3	 	  	_SP
en-wikipedia-org-4539	595	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	596	1	§	§	ADD
en-wikipedia-org-4539	596	2	 	  	_SP
en-wikipedia-org-4539	596	3	1	1	CD
en-wikipedia-org-4539	596	4	;	;	:
en-wikipedia-org-4539	596	5	IRS	IRS	NNP
en-wikipedia-org-4539	596	6	[	[	-LRB-
en-wikipedia-org-4539	596	7	Publication	publication	NN
en-wikipedia-org-4539	596	8	17	17	CD
en-wikipedia-org-4539	596	9	]	]	-RRB-
en-wikipedia-org-4539	596	10	,	,	,
en-wikipedia-org-4539	596	11	page	page	NN
en-wikipedia-org-4539	596	12	266	266	CD
en-wikipedia-org-4539	596	13	.	.	.
en-wikipedia-org-4539	597	1	^	^	NNP
en-wikipedia-org-4539	597	2	a	a	DT
en-wikipedia-org-4539	597	3	b	b	NNP
en-wikipedia-org-4539	597	4	26	26	CD
en-wikipedia-org-4539	597	5	 	  	_SP
en-wikipedia-org-4539	597	6	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	598	1	§	§	ADD
en-wikipedia-org-4539	598	2	 	  	_SP
en-wikipedia-org-4539	598	3	11	11	CD
en-wikipedia-org-4539	598	4	;	;	:
en-wikipedia-org-4539	598	5	IRS	IRS	NNP
en-wikipedia-org-4539	598	6	Publication	Publication	NNP
en-wikipedia-org-4539	598	7	542	542	CD
en-wikipedia-org-4539	598	8	.	.	.
en-wikipedia-org-4539	599	1	^	^	NNP
en-wikipedia-org-4539	599	2	"	"	``
en-wikipedia-org-4539	599	3	High	high	JJ
en-wikipedia-org-4539	599	4	-	-	HYPH
en-wikipedia-org-4539	599	5	income	income	NN
en-wikipedia-org-4539	599	6	Americans	Americans	NNPS
en-wikipedia-org-4539	599	7	pay	pay	VBP
en-wikipedia-org-4539	599	8	most	most	JJS
en-wikipedia-org-4539	599	9	income	income	NN
en-wikipedia-org-4539	599	10	taxes	taxis	NNS
en-wikipedia-org-4539	599	11	,	,	,
en-wikipedia-org-4539	599	12	but	but	CC
en-wikipedia-org-4539	599	13	enough	enough	JJ
en-wikipedia-org-4539	599	14	to	to	TO
en-wikipedia-org-4539	599	15	be	be	VB
en-wikipedia-org-4539	599	16	'	'	``
en-wikipedia-org-4539	599	17	fair	fair	JJ
en-wikipedia-org-4539	599	18	'	'	''
en-wikipedia-org-4539	599	19	?	?	.
en-wikipedia-org-4539	599	20	"	"	''
en-wikipedia-org-4539	599	21	.	.	.
en-wikipedia-org-4539	600	1	Pew	Pew	NNP
en-wikipedia-org-4539	600	2	Center	Center	NNP
en-wikipedia-org-4539	600	3	.	.	.
en-wikipedia-org-4539	601	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	601	2	November	November	NNP
en-wikipedia-org-4539	601	3	30	30	CD
en-wikipedia-org-4539	601	4	,	,	,
en-wikipedia-org-4539	601	5	2016	2016	CD
en-wikipedia-org-4539	601	6	.	.	.
en-wikipedia-org-4539	602	1	^	^	NNP
en-wikipedia-org-4539	602	2	26	26	CD
en-wikipedia-org-4539	602	3	 	  	_SP
en-wikipedia-org-4539	602	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	603	1	§	§	ADD
en-wikipedia-org-4539	603	2	 	  	_SP
en-wikipedia-org-4539	603	3	61	61	CD
en-wikipedia-org-4539	603	4	;	;	:
en-wikipedia-org-4539	603	5	IRS	IRS	NNP
en-wikipedia-org-4539	603	6	Publication	Publication	NNP
en-wikipedia-org-4539	603	7	17	17	CD
en-wikipedia-org-4539	603	8	,	,	,
en-wikipedia-org-4539	603	9	Part	Part	NNP
en-wikipedia-org-4539	603	10	II	II	NNP
en-wikipedia-org-4539	603	11	.	.	.
en-wikipedia-org-4539	604	1	^	^	NNP
en-wikipedia-org-4539	604	2	26	26	CD
en-wikipedia-org-4539	604	3	 	  	_SP
en-wikipedia-org-4539	604	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	605	1	§	§	ADD
en-wikipedia-org-4539	605	2	§	§	ADD
en-wikipedia-org-4539	605	3	 	  	_SP
en-wikipedia-org-4539	605	4	161–249	161–249	CD
en-wikipedia-org-4539	605	5	;	;	:
en-wikipedia-org-4539	605	6	IRS	IRS	NNP
en-wikipedia-org-4539	605	7	Publication	Publication	NNP
en-wikipedia-org-4539	605	8	17	17	CD
en-wikipedia-org-4539	605	9	,	,	,
en-wikipedia-org-4539	605	10	Publication	Publication	NNP
en-wikipedia-org-4539	605	11	501	501	CD
en-wikipedia-org-4539	605	12	and	and	CC
en-wikipedia-org-4539	605	13	Publication	Publication	NNP
en-wikipedia-org-4539	605	14	535	535	CD
en-wikipedia-org-4539	605	15	.	.	.
en-wikipedia-org-4539	606	1	^	^	NNP
en-wikipedia-org-4539	606	2	James	James	NNP
en-wikipedia-org-4539	606	3	v.	v.	CC
en-wikipedia-org-4539	606	4	United	United	NNP
en-wikipedia-org-4539	606	5	States	States	NNP
en-wikipedia-org-4539	606	6	,	,	,
en-wikipedia-org-4539	606	7	366	366	CD
en-wikipedia-org-4539	606	8	U.S.	U.S.	NNP
en-wikipedia-org-4539	606	9	213	213	CD
en-wikipedia-org-4539	606	10	(	(	-LRB-
en-wikipedia-org-4539	606	11	1961	1961	CD
en-wikipedia-org-4539	606	12	)	)	-RRB-
en-wikipedia-org-4539	606	13	.	.	.
en-wikipedia-org-4539	607	1	^	^	NNP
en-wikipedia-org-4539	607	2	26	26	CD
en-wikipedia-org-4539	607	3	 	  	_SP
en-wikipedia-org-4539	607	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	608	1	§	§	ADD
en-wikipedia-org-4539	608	2	§	§	ADD
en-wikipedia-org-4539	608	3	 	  	_SP
en-wikipedia-org-4539	608	4	446–475	446–475	CD
en-wikipedia-org-4539	608	5	;	;	:
en-wikipedia-org-4539	608	6	IRS	IRS	NNP
en-wikipedia-org-4539	608	7	[	[	-LRB-
en-wikipedia-org-4539	608	8	Publication	publication	NN
en-wikipedia-org-4539	608	9	]	]	-RRB-
en-wikipedia-org-4539	608	10	.	.	.
en-wikipedia-org-4539	609	1	^	^	NNP
en-wikipedia-org-4539	609	2	26	26	CD
en-wikipedia-org-4539	609	3	 	  	_SP
en-wikipedia-org-4539	609	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	610	1	§	§	ADD
en-wikipedia-org-4539	610	2	§	§	ADD
en-wikipedia-org-4539	610	3	 	  	_SP
en-wikipedia-org-4539	610	4	101–140	101–140	CD
en-wikipedia-org-4539	610	5	.	.	.
en-wikipedia-org-4539	611	1	^	^	FW
en-wikipedia-org-4539	611	2	"	"	``
en-wikipedia-org-4539	611	3	IRS	IRS	NNP
en-wikipedia-org-4539	611	4	1040	1040	CD
en-wikipedia-org-4539	611	5	'	'	POS
en-wikipedia-org-4539	611	6	17	17	CD
en-wikipedia-org-4539	611	7	"	"	''
en-wikipedia-org-4539	611	8	p.	p.	NN
en-wikipedia-org-4539	611	9	104	104	CD
en-wikipedia-org-4539	611	10	"	"	''
en-wikipedia-org-4539	611	11	^	^	FW
en-wikipedia-org-4539	611	12	"	"	``
en-wikipedia-org-4539	611	13	Tax	Tax	NNP
en-wikipedia-org-4539	611	14	Cut	Cut	NNP
en-wikipedia-org-4539	611	15	and	and	CC
en-wikipedia-org-4539	611	16	Jobs	Jobs	NNP
en-wikipedia-org-4539	611	17	Act	Act	NNP
en-wikipedia-org-4539	611	18	"	"	''
en-wikipedia-org-4539	611	19	.	.	.
en-wikipedia-org-4539	612	1	^	^	NNP
en-wikipedia-org-4539	612	2	Coombes	Coombes	NNP
en-wikipedia-org-4539	612	3	,	,	,
en-wikipedia-org-4539	612	4	Andrea	Andrea	NNP
en-wikipedia-org-4539	612	5	(	(	-LRB-
en-wikipedia-org-4539	612	6	2012	2012	CD
en-wikipedia-org-4539	612	7	-	-	HYPH
en-wikipedia-org-4539	612	8	04	04	CD
en-wikipedia-org-4539	612	9	-	-	HYPH
en-wikipedia-org-4539	612	10	15	15	CD
en-wikipedia-org-4539	612	11	)	)	-RRB-
en-wikipedia-org-4539	612	12	.	.	.
en-wikipedia-org-4539	613	1	"	"	``
en-wikipedia-org-4539	613	2	Taxes	taxis	NNS
en-wikipedia-org-4539	613	3	–	–	:
en-wikipedia-org-4539	613	4	Who	who	WP
en-wikipedia-org-4539	613	5	Really	really	RB
en-wikipedia-org-4539	613	6	Is	be	VBZ
en-wikipedia-org-4539	613	7	Paying	pay	VBG
en-wikipedia-org-4539	613	8	Up	up	RP
en-wikipedia-org-4539	613	9	"	"	''
en-wikipedia-org-4539	613	10	.	.	.
en-wikipedia-org-4539	614	1	Online.wsj.com	online.wsj.com	UH
en-wikipedia-org-4539	614	2	.	.	.
en-wikipedia-org-4539	615	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	615	2	2013	2013	CD
en-wikipedia-org-4539	615	3	-	-	SYM
en-wikipedia-org-4539	615	4	10	10	CD
en-wikipedia-org-4539	615	5	-	-	SYM
en-wikipedia-org-4539	615	6	13	13	CD
en-wikipedia-org-4539	615	7	.	.	.
en-wikipedia-org-4539	616	1	^	^	NNP
en-wikipedia-org-4539	616	2	26	26	CD
en-wikipedia-org-4539	616	3	 	  	_SP
en-wikipedia-org-4539	616	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	617	1	§	§	ADD
en-wikipedia-org-4539	617	2	§	§	ADD
en-wikipedia-org-4539	617	3	 	  	_SP
en-wikipedia-org-4539	617	4	161–199	161–199	CD
en-wikipedia-org-4539	617	5	;	;	:
en-wikipedia-org-4539	617	6	IRS	IRS	NNP
en-wikipedia-org-4539	617	7	Publication	Publication	NNP
en-wikipedia-org-4539	617	8	535	535	CD
en-wikipedia-org-4539	617	9	.	.	.
en-wikipedia-org-4539	618	1	^	^	NNP
en-wikipedia-org-4539	618	2	26	26	CD
en-wikipedia-org-4539	618	3	 	  	_SP
en-wikipedia-org-4539	618	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	619	1	§	§	ADD
en-wikipedia-org-4539	619	2	§	§	ADD
en-wikipedia-org-4539	619	3	 	  	_SP
en-wikipedia-org-4539	619	4	211–224	211–224	CD
en-wikipedia-org-4539	619	5	;	;	:
en-wikipedia-org-4539	619	6	IRS	IRS	NNP
en-wikipedia-org-4539	619	7	Publication	Publication	NNP
en-wikipedia-org-4539	619	8	17	17	CD
en-wikipedia-org-4539	619	9	,	,	,
en-wikipedia-org-4539	619	10	Chapters	chapter	NNS
en-wikipedia-org-4539	619	11	21–28	21–28	CD
en-wikipedia-org-4539	619	12	.	.	.
en-wikipedia-org-4539	620	1	^	^	NNP
en-wikipedia-org-4539	620	2	26	26	CD
en-wikipedia-org-4539	620	3	 	  	_SP
en-wikipedia-org-4539	620	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	621	1	§	§	ADD
en-wikipedia-org-4539	621	2	 	  	_SP
en-wikipedia-org-4539	621	3	274	274	CD
en-wikipedia-org-4539	621	4	;	;	:
en-wikipedia-org-4539	621	5	IRS	IRS	NNP
en-wikipedia-org-4539	621	6	Publication	Publication	NNP
en-wikipedia-org-4539	621	7	463	463	CD
en-wikipedia-org-4539	621	8	.	.	.
en-wikipedia-org-4539	622	1	^	^	NN
en-wikipedia-org-4539	622	2	IRS	IRS	NNP
en-wikipedia-org-4539	622	3	Regulations	Regulations	NNPS
en-wikipedia-org-4539	622	4	at	at	IN
en-wikipedia-org-4539	622	5	26	26	CD
en-wikipedia-org-4539	622	6	CFR	cfr	NN
en-wikipedia-org-4539	622	7	1	1	CD
en-wikipedia-org-4539	622	8	.	.	.
en-wikipedia-org-4539	623	1	446	446	CD
en-wikipedia-org-4539	623	2	-	-	SYM
en-wikipedia-org-4539	623	3	1	1	CD
en-wikipedia-org-4539	623	4	;	;	:
en-wikipedia-org-4539	623	5	IRS	IRS	NNP
en-wikipedia-org-4539	623	6	Publication	Publication	NNP
en-wikipedia-org-4539	623	7	538	538	CD
en-wikipedia-org-4539	623	8	.	.	.
en-wikipedia-org-4539	624	1	^	^	NNP
en-wikipedia-org-4539	624	2	26	26	CD
en-wikipedia-org-4539	624	3	 	  	_SP
en-wikipedia-org-4539	624	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	625	1	§	§	ADD
en-wikipedia-org-4539	625	2	 	  	_SP
en-wikipedia-org-4539	625	3	151	151	CD
en-wikipedia-org-4539	625	4	;	;	:
en-wikipedia-org-4539	625	5	IRS	IRS	NNP
en-wikipedia-org-4539	625	6	Publication	Publication	NNP
en-wikipedia-org-4539	625	7	501	501	CD
en-wikipedia-org-4539	625	8	.	.	.
en-wikipedia-org-4539	626	1	^	^	NNP
en-wikipedia-org-4539	626	2	26	26	CD
en-wikipedia-org-4539	626	3	 	  	_SP
en-wikipedia-org-4539	626	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	627	1	§	§	ADD
en-wikipedia-org-4539	627	2	 	  	_SP
en-wikipedia-org-4539	627	3	63	63	CD
en-wikipedia-org-4539	627	4	;	;	:
en-wikipedia-org-4539	627	5	IRS	IRS	NNP
en-wikipedia-org-4539	627	6	Publication	Publication	NNP
en-wikipedia-org-4539	627	7	501	501	CD
en-wikipedia-org-4539	627	8	.	.	.
en-wikipedia-org-4539	628	1	^	^	NNP
en-wikipedia-org-4539	628	2	26	26	CD
en-wikipedia-org-4539	628	3	 	  	_SP
en-wikipedia-org-4539	628	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	629	1	§	§	ADD
en-wikipedia-org-4539	629	2	 	  	_SP
en-wikipedia-org-4539	629	3	68	68	CD
en-wikipedia-org-4539	629	4	;	;	:
en-wikipedia-org-4539	629	5	IRS	IRS	NNP
en-wikipedia-org-4539	629	6	Publication	Publication	NNP
en-wikipedia-org-4539	629	7	17	17	CD
en-wikipedia-org-4539	629	8	,	,	,
en-wikipedia-org-4539	629	9	Chapter	chapter	NN
en-wikipedia-org-4539	629	10	29	29	CD
en-wikipedia-org-4539	629	11	.	.	.
en-wikipedia-org-4539	630	1	^	^	FW
en-wikipedia-org-4539	630	2	"	"	``
en-wikipedia-org-4539	630	3	Repatriating	repatriate	VBG
en-wikipedia-org-4539	630	4	Offshore	Offshore	NNP
en-wikipedia-org-4539	630	5	Funds	fund	NNS
en-wikipedia-org-4539	630	6	"	"	``
en-wikipedia-org-4539	630	7	Archived	Archived	NNP
en-wikipedia-org-4539	630	8	2014	2014	CD
en-wikipedia-org-4539	630	9	-	-	SYM
en-wikipedia-org-4539	630	10	12	12	CD
en-wikipedia-org-4539	630	11	-	-	HYPH
en-wikipedia-org-4539	630	12	06	06	CD
en-wikipedia-org-4539	630	13	at	at	IN
en-wikipedia-org-4539	630	14	the	the	DT
en-wikipedia-org-4539	630	15	Wayback	Wayback	NNP
en-wikipedia-org-4539	630	16	Machine	Machine	NNP
en-wikipedia-org-4539	630	17	U.S.	U.S.	NNP
en-wikipedia-org-4539	630	18	Senate	Senate	NNP
en-wikipedia-org-4539	630	19	Committee	Committee	NNP
en-wikipedia-org-4539	630	20	on	on	IN
en-wikipedia-org-4539	630	21	Homeland	Homeland	NNP
en-wikipedia-org-4539	630	22	Security	Security	NNP
en-wikipedia-org-4539	630	23	and	and	CC
en-wikipedia-org-4539	630	24	Governmental	Governmental	NNP
en-wikipedia-org-4539	630	25	Affairs	Affairs	NNPS
en-wikipedia-org-4539	630	26	,	,	,
en-wikipedia-org-4539	630	27	Permanent	Permanent	NNP
en-wikipedia-org-4539	630	28	Subcommittee	Subcommittee	NNP
en-wikipedia-org-4539	630	29	on	on	IN
en-wikipedia-org-4539	630	30	Investigations	Investigations	NNPS
en-wikipedia-org-4539	630	31	,	,	,
en-wikipedia-org-4539	630	32	October	October	NNP
en-wikipedia-org-4539	630	33	11	11	CD
en-wikipedia-org-4539	630	34	,	,	,
en-wikipedia-org-4539	630	35	2011	2011	CD
en-wikipedia-org-4539	630	36	^	^	NN
en-wikipedia-org-4539	630	37	"	"	``
en-wikipedia-org-4539	630	38	Picking	pick	VBG
en-wikipedia-org-4539	630	39	Up	up	RP
en-wikipedia-org-4539	630	40	the	the	DT
en-wikipedia-org-4539	630	41	Tab	Tab	NNP
en-wikipedia-org-4539	630	42	"	"	``
en-wikipedia-org-4539	630	43	U.S.	U.S.	NNP
en-wikipedia-org-4539	630	44	Public	Public	NNP
en-wikipedia-org-4539	630	45	Interest	Interest	NNP
en-wikipedia-org-4539	630	46	Research	Research	NNP
en-wikipedia-org-4539	630	47	Group	Group	NNP
en-wikipedia-org-4539	630	48	,	,	,
en-wikipedia-org-4539	630	49	April	April	NNP
en-wikipedia-org-4539	630	50	2012	2012	CD
en-wikipedia-org-4539	630	51	^	^	SYM
en-wikipedia-org-4539	630	52	26	26	CD
en-wikipedia-org-4539	630	53	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	631	1	§	§	ADD
en-wikipedia-org-4539	631	2	 	  	_SP
en-wikipedia-org-4539	631	3	61(a)(7	61(a)(7	NNP
en-wikipedia-org-4539	631	4	)	)	-RRB-
en-wikipedia-org-4539	631	5	.	.	.
en-wikipedia-org-4539	632	1	^	^	NNP
en-wikipedia-org-4539	632	2	26	26	CD
en-wikipedia-org-4539	632	3	 	  	_SP
en-wikipedia-org-4539	632	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	633	1	§	§	ADD
en-wikipedia-org-4539	633	2	 	  	_SP
en-wikipedia-org-4539	633	3	701	701	CD
en-wikipedia-org-4539	633	4	;	;	:
en-wikipedia-org-4539	633	5	IRS	IRS	NNP
en-wikipedia-org-4539	633	6	Publication	Publication	NNP
en-wikipedia-org-4539	633	7	541	541	CD
en-wikipedia-org-4539	633	8	.	.	.
en-wikipedia-org-4539	634	1	^	^	NNP
en-wikipedia-org-4539	634	2	26	26	CD
en-wikipedia-org-4539	634	3	CFR	CFR	NNP
en-wikipedia-org-4539	634	4	301.7701	301.7701	NNP
en-wikipedia-org-4539	634	5	-	-	HYPH
en-wikipedia-org-4539	634	6	2	2	CD
en-wikipedia-org-4539	634	7	;	;	:
en-wikipedia-org-4539	634	8	IRS	IRS	NNP
en-wikipedia-org-4539	634	9	Form	Form	NNP
en-wikipedia-org-4539	634	10	8832	8832	CD
en-wikipedia-org-4539	634	11	.	.	.
en-wikipedia-org-4539	635	1	^	^	NNP
en-wikipedia-org-4539	635	2	26	26	CD
en-wikipedia-org-4539	635	3	 	  	_SP
en-wikipedia-org-4539	635	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	636	1	§	§	ADD
en-wikipedia-org-4539	636	2	 	  	_SP
en-wikipedia-org-4539	636	3	512	512	CD
en-wikipedia-org-4539	636	4	;	;	:
en-wikipedia-org-4539	636	5	IRS	IRS	NNP
en-wikipedia-org-4539	636	6	Publication	Publication	NNP
en-wikipedia-org-4539	636	7	598	598	CD
en-wikipedia-org-4539	636	8	.	.	.
en-wikipedia-org-4539	637	1	^	^	NNP
en-wikipedia-org-4539	637	2	26	26	CD
en-wikipedia-org-4539	637	3	 	  	_SP
en-wikipedia-org-4539	637	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	638	1	§	§	ADD
en-wikipedia-org-4539	638	2	§	§	ADD
en-wikipedia-org-4539	638	3	 	  	_SP
en-wikipedia-org-4539	638	4	332–368	332–368	CD
en-wikipedia-org-4539	638	5	;	;	:
en-wikipedia-org-4539	638	6	IRS	IRS	NNP
en-wikipedia-org-4539	638	7	Publication	Publication	NNP
en-wikipedia-org-4539	638	8	542	542	CD
en-wikipedia-org-4539	638	9	.	.	.
en-wikipedia-org-4539	639	1	^	^	NNP
en-wikipedia-org-4539	639	2	26	26	CD
en-wikipedia-org-4539	639	3	 	  	_SP
en-wikipedia-org-4539	639	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	640	1	§	§	ADD
en-wikipedia-org-4539	640	2	§	§	ADD
en-wikipedia-org-4539	640	3	 	  	_SP
en-wikipedia-org-4539	640	4	21–54AA	21–54aa	CD
en-wikipedia-org-4539	640	5	.	.	.
en-wikipedia-org-4539	641	1	^	^	FW
en-wikipedia-org-4539	641	2	"	"	``
en-wikipedia-org-4539	641	3	The	the	DT
en-wikipedia-org-4539	641	4	American	American	NNP
en-wikipedia-org-4539	641	5	Opportunity	Opportunity	NNP
en-wikipedia-org-4539	641	6	Tax	Tax	NNP
en-wikipedia-org-4539	641	7	Credit	Credit	NNP
en-wikipedia-org-4539	641	8	"	"	''
en-wikipedia-org-4539	641	9	(	(	-LRB-
en-wikipedia-org-4539	641	10	PDF	PDF	NNP
en-wikipedia-org-4539	641	11	)	)	-RRB-
en-wikipedia-org-4539	641	12	.	.	.
en-wikipedia-org-4539	642	1	U.S.	U.S.	NNP
en-wikipedia-org-4539	642	2	Department	Department	NNP
en-wikipedia-org-4539	642	3	of	of	IN
en-wikipedia-org-4539	642	4	the	the	DT
en-wikipedia-org-4539	642	5	Treasury	Treasury	NNP
en-wikipedia-org-4539	642	6	.	.	.
en-wikipedia-org-4539	643	1	Archived	archived	JJ
en-wikipedia-org-4539	643	2	from	from	IN
en-wikipedia-org-4539	643	3	the	the	DT
en-wikipedia-org-4539	643	4	original	original	JJ
en-wikipedia-org-4539	643	5	(	(	-LRB-
en-wikipedia-org-4539	643	6	PDF	PDF	NNP
en-wikipedia-org-4539	643	7	)	)	-RRB-
en-wikipedia-org-4539	643	8	on	on	IN
en-wikipedia-org-4539	643	9	2012	2012	CD
en-wikipedia-org-4539	643	10	-	-	SYM
en-wikipedia-org-4539	643	11	09	09	CD
en-wikipedia-org-4539	643	12	-	-	HYPH
en-wikipedia-org-4539	643	13	25	25	CD
en-wikipedia-org-4539	643	14	.	.	.
en-wikipedia-org-4539	644	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	644	2	2012	2012	CD
en-wikipedia-org-4539	644	3	-	-	HYPH
en-wikipedia-org-4539	644	4	06	06	CD
en-wikipedia-org-4539	644	5	-	-	HYPH
en-wikipedia-org-4539	644	6	26	26	CD
en-wikipedia-org-4539	644	7	.	.	.
en-wikipedia-org-4539	645	1	^	^	NNP
en-wikipedia-org-4539	645	2	26	26	CD
en-wikipedia-org-4539	645	3	 	  	_SP
en-wikipedia-org-4539	645	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	646	1	§	§	ADD
en-wikipedia-org-4539	646	2	§	§	ADD
en-wikipedia-org-4539	646	3	 	  	_SP
en-wikipedia-org-4539	646	4	6654–6655	6654–6655	XX
en-wikipedia-org-4539	646	5	;	;	:
en-wikipedia-org-4539	646	6	IRS	IRS	NNP
en-wikipedia-org-4539	646	7	Publication	Publication	NNP
en-wikipedia-org-4539	646	8	505	505	CD
en-wikipedia-org-4539	646	9	.	.	.
en-wikipedia-org-4539	647	1	^	^	NNP
en-wikipedia-org-4539	647	2	26	26	CD
en-wikipedia-org-4539	647	3	 	  	_SP
en-wikipedia-org-4539	647	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	648	1	§	§	ADD
en-wikipedia-org-4539	648	2	 	  	_SP
en-wikipedia-org-4539	648	3	3102	3102	CD
en-wikipedia-org-4539	648	4	;	;	:
en-wikipedia-org-4539	648	5	26	26	CD
en-wikipedia-org-4539	648	6	 	  	_SP
en-wikipedia-org-4539	648	7	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	649	1	§	§	ADD
en-wikipedia-org-4539	649	2	 	  	_SP
en-wikipedia-org-4539	649	3	3402	3402	CD
en-wikipedia-org-4539	649	4	;	;	:
en-wikipedia-org-4539	649	5	IRS	IRS	NNP
en-wikipedia-org-4539	649	6	Publication	Publication	NNP
en-wikipedia-org-4539	649	7	15	15	CD
en-wikipedia-org-4539	649	8	.	.	.
en-wikipedia-org-4539	650	1	^	^	NNP
en-wikipedia-org-4539	650	2	Contrast	Contrast	NNP
en-wikipedia-org-4539	650	3	to	to	IN
en-wikipedia-org-4539	650	4	,	,	,
en-wikipedia-org-4539	650	5	e.g.	e.g.	RB
en-wikipedia-org-4539	650	6	,	,	,
en-wikipedia-org-4539	650	7	the	the	DT
en-wikipedia-org-4539	650	8	United	United	NNP
en-wikipedia-org-4539	650	9	Kingdom	Kingdom	NNP
en-wikipedia-org-4539	650	10	system	system	NN
en-wikipedia-org-4539	650	11	in	in	IN
en-wikipedia-org-4539	650	12	which	which	WDT
en-wikipedia-org-4539	650	13	all	all	DT
en-wikipedia-org-4539	650	14	withholding	withholding	NN
en-wikipedia-org-4539	650	15	amounts	amount	NNS
en-wikipedia-org-4539	650	16	are	be	VBP
en-wikipedia-org-4539	650	17	determined	determine	VBN
en-wikipedia-org-4539	650	18	by	by	IN
en-wikipedia-org-4539	650	19	Inland	Inland	NNP
en-wikipedia-org-4539	650	20	Revenue	Revenue	NNP
en-wikipedia-org-4539	650	21	.	.	.
en-wikipedia-org-4539	651	1	^	^	NNP
en-wikipedia-org-4539	651	2	Carl	Carl	NNP
en-wikipedia-org-4539	651	3	Davis	Davis	NNP
en-wikipedia-org-4539	651	4	,	,	,
en-wikipedia-org-4539	651	5	Kelly	Kelly	NNP
en-wikipedia-org-4539	651	6	Davis	Davis	NNP
en-wikipedia-org-4539	651	7	,	,	,
en-wikipedia-org-4539	651	8	Matthew	Matthew	NNP
en-wikipedia-org-4539	651	9	Gardner	Gardner	NNP
en-wikipedia-org-4539	651	10	,	,	,
en-wikipedia-org-4539	651	11	Robert	Robert	NNP
en-wikipedia-org-4539	651	12	S.	S.	NNP
en-wikipedia-org-4539	651	13	McIntyre	McIntyre	NNP
en-wikipedia-org-4539	651	14	,	,	,
en-wikipedia-org-4539	651	15	Jeff	Jeff	NNP
en-wikipedia-org-4539	651	16	McLynch	McLynch	NNP
en-wikipedia-org-4539	651	17	,	,	,
en-wikipedia-org-4539	651	18	Alla	Alla	NNP
en-wikipedia-org-4539	651	19	Sapozhnikova	Sapozhnikova	NNP
en-wikipedia-org-4539	651	20	,	,	,
en-wikipedia-org-4539	651	21	"	"	``
en-wikipedia-org-4539	651	22	Who	who	WP
en-wikipedia-org-4539	651	23	Pays	pay	VBZ
en-wikipedia-org-4539	651	24	?	?	.
en-wikipedia-org-4539	652	1	A	a	DT
en-wikipedia-org-4539	652	2	Distributional	Distributional	NNP
en-wikipedia-org-4539	652	3	Analysis	Analysis	NNP
en-wikipedia-org-4539	652	4	of	of	IN
en-wikipedia-org-4539	652	5	the	the	DT
en-wikipedia-org-4539	652	6	Tax	Tax	NNP
en-wikipedia-org-4539	652	7	Systems	Systems	NNPS
en-wikipedia-org-4539	652	8	in	in	IN
en-wikipedia-org-4539	652	9	All	all	DT
en-wikipedia-org-4539	652	10	50	50	CD
en-wikipedia-org-4539	652	11	States	state	NNS
en-wikipedia-org-4539	652	12	"	"	''
en-wikipedia-org-4539	652	13	Archived	archived	JJ
en-wikipedia-org-4539	652	14	2012	2012	CD
en-wikipedia-org-4539	652	15	-	-	HYPH
en-wikipedia-org-4539	652	16	05	05	CD
en-wikipedia-org-4539	652	17	-	-	HYPH
en-wikipedia-org-4539	652	18	15	15	CD
en-wikipedia-org-4539	652	19	at	at	IN
en-wikipedia-org-4539	652	20	the	the	DT
en-wikipedia-org-4539	652	21	Wayback	Wayback	NNP
en-wikipedia-org-4539	652	22	Machine	Machine	NNP
en-wikipedia-org-4539	652	23	,	,	,
en-wikipedia-org-4539	652	24	Institute	Institute	NNP
en-wikipedia-org-4539	652	25	on	on	IN
en-wikipedia-org-4539	652	26	Taxation	Taxation	NNP
en-wikipedia-org-4539	652	27	&	&	CC
en-wikipedia-org-4539	652	28	Economic	Economic	NNP
en-wikipedia-org-4539	652	29	Policy	Policy	NNP
en-wikipedia-org-4539	652	30	,	,	,
en-wikipedia-org-4539	652	31	Third	Third	NNP
en-wikipedia-org-4539	652	32	Edition	Edition	NNP
en-wikipedia-org-4539	652	33	,	,	,
en-wikipedia-org-4539	652	34	November	November	NNP
en-wikipedia-org-4539	652	35	2009	2009	CD
en-wikipedia-org-4539	652	36	,	,	,
en-wikipedia-org-4539	652	37	p.	p.	NN
en-wikipedia-org-4539	652	38	87	87	CD
en-wikipedia-org-4539	652	39	.	.	.
en-wikipedia-org-4539	653	1	^	^	NNP
en-wikipedia-org-4539	653	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	653	3	,	,	,
en-wikipedia-org-4539	653	4	Jerome	Jerome	NNP
en-wikipedia-org-4539	653	5	H.	H.	NNP
en-wikipedia-org-4539	653	6	,	,	,
en-wikipedia-org-4539	653	7	and	and	CC
en-wikipedia-org-4539	653	8	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	653	9	,	,	,
en-wikipedia-org-4539	653	10	Walter	Walter	NNP
en-wikipedia-org-4539	653	11	,	,	,
en-wikipedia-org-4539	653	12	State	State	NNP
en-wikipedia-org-4539	653	13	and	and	CC
en-wikipedia-org-4539	653	14	Local	Local	NNP
en-wikipedia-org-4539	653	15	Taxation	Taxation	NNP
en-wikipedia-org-4539	653	16	,	,	,
en-wikipedia-org-4539	653	17	Cases	Cases	NNPS
en-wikipedia-org-4539	653	18	and	and	CC
en-wikipedia-org-4539	653	19	Materials	Materials	NNPS
en-wikipedia-org-4539	653	20	,	,	,
en-wikipedia-org-4539	653	21	Eighth	Eighth	NNP
en-wikipedia-org-4539	653	22	Edition	Edition	NNP
en-wikipedia-org-4539	653	23	,	,	,
en-wikipedia-org-4539	653	24	2001	2001	CD
en-wikipedia-org-4539	653	25	(	(	-LRB-
en-wikipedia-org-4539	653	26	hereafter	hereafter	RB
en-wikipedia-org-4539	653	27	"	"	``
en-wikipedia-org-4539	653	28	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	653	29	"	"	''
en-wikipedia-org-4539	653	30	)	)	-RRB-
en-wikipedia-org-4539	653	31	,	,	,
en-wikipedia-org-4539	653	32	p.	p.	NN
en-wikipedia-org-4539	653	33	929	929	CD
en-wikipedia-org-4539	653	34	.	.	.
en-wikipedia-org-4539	654	1	^	^	NNP
en-wikipedia-org-4539	654	2	26	26	CD
en-wikipedia-org-4539	654	3	 	  	_SP
en-wikipedia-org-4539	654	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	655	1	§	§	ADD
en-wikipedia-org-4539	655	2	§	§	ADD
en-wikipedia-org-4539	655	3	 	  	_SP
en-wikipedia-org-4539	655	4	871–898	871–898	CD
en-wikipedia-org-4539	655	5	;	;	:
en-wikipedia-org-4539	655	6	IRS	IRS	NNP
en-wikipedia-org-4539	655	7	Publication	Publication	NNP
en-wikipedia-org-4539	655	8	515	515	CD
en-wikipedia-org-4539	655	9	.	.	.
en-wikipedia-org-4539	656	1	^	^	NNP
en-wikipedia-org-4539	656	2	26	26	CD
en-wikipedia-org-4539	656	3	 	  	_SP
en-wikipedia-org-4539	656	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	657	1	§	§	ADD
en-wikipedia-org-4539	657	2	§	§	ADD
en-wikipedia-org-4539	657	3	 	  	_SP
en-wikipedia-org-4539	657	4	55–59	55–59	CD
en-wikipedia-org-4539	657	5	;	;	:
en-wikipedia-org-4539	657	6	IRS	IRS	NNP
en-wikipedia-org-4539	657	7	Form	form	NN
en-wikipedia-org-4539	657	8	6251	6251	CD
en-wikipedia-org-4539	657	9	instructions	instruction	NNS
en-wikipedia-org-4539	657	10	.	.	.
en-wikipedia-org-4539	658	1	^	^	NNP
en-wikipedia-org-4539	658	2	26	26	CD
en-wikipedia-org-4539	658	3	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	659	1	§	§	ADD
en-wikipedia-org-4539	659	2	 	  	_SP
en-wikipedia-org-4539	659	3	6201(a)(1	6201(a)(1	CD
en-wikipedia-org-4539	659	4	)	)	-RRB-
en-wikipedia-org-4539	659	5	;	;	:
en-wikipedia-org-4539	659	6	IRS	IRS	NNP
en-wikipedia-org-4539	659	7	[	[	-LRB-
en-wikipedia-org-4539	659	8	Publication	publication	NN
en-wikipedia-org-4539	659	9	]	]	-RRB-
en-wikipedia-org-4539	659	10	.	.	.
en-wikipedia-org-4539	660	1	^	^	NNP
en-wikipedia-org-4539	660	2	26	26	CD
en-wikipedia-org-4539	660	3	 	  	_SP
en-wikipedia-org-4539	660	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	661	1	§	§	ADD
en-wikipedia-org-4539	661	2	 	  	_SP
en-wikipedia-org-4539	661	3	6011	6011	CD
en-wikipedia-org-4539	661	4	.	.	.
en-wikipedia-org-4539	662	1	^	^	NNP
en-wikipedia-org-4539	662	2	See	see	VB
en-wikipedia-org-4539	662	3	subsection	subsection	NN
en-wikipedia-org-4539	662	4	(	(	-LRB-
en-wikipedia-org-4539	662	5	h	h	NN
en-wikipedia-org-4539	662	6	)	)	-RRB-
en-wikipedia-org-4539	662	7	of	of	IN
en-wikipedia-org-4539	662	8	26	26	CD
en-wikipedia-org-4539	662	9	 	  	_SP
en-wikipedia-org-4539	662	10	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	663	1	§	§	ADD
en-wikipedia-org-4539	663	2	 	  	_SP
en-wikipedia-org-4539	663	3	1	1	CD
en-wikipedia-org-4539	663	4	.	.	.
en-wikipedia-org-4539	664	1	^	^	NNP
en-wikipedia-org-4539	664	2	A	a	DT
en-wikipedia-org-4539	664	3	tutorial	tutorial	NN
en-wikipedia-org-4539	664	4	is	be	VBZ
en-wikipedia-org-4539	664	5	available	available	JJ
en-wikipedia-org-4539	664	6	online	online	RB
en-wikipedia-org-4539	664	7	from	from	IN
en-wikipedia-org-4539	664	8	the	the	DT
en-wikipedia-org-4539	664	9	Internal	Internal	NNP
en-wikipedia-org-4539	664	10	Revenue	Revenue	NNP
en-wikipedia-org-4539	664	11	Service	Service	NNP
en-wikipedia-org-4539	664	12	(	(	-LRB-
en-wikipedia-org-4539	664	13	IRS	IRS	NNP
en-wikipedia-org-4539	664	14	)	)	-RRB-
en-wikipedia-org-4539	664	15	explaining	explain	VBG
en-wikipedia-org-4539	664	16	various	various	JJ
en-wikipedia-org-4539	664	17	aspects	aspect	NNS
en-wikipedia-org-4539	664	18	of	of	IN
en-wikipedia-org-4539	664	19	employer	employer	NN
en-wikipedia-org-4539	664	20	compliance	compliance	NN
en-wikipedia-org-4539	664	21	,	,	,
en-wikipedia-org-4539	664	22	see	see	VB
en-wikipedia-org-4539	664	23	Video	Video	NNP
en-wikipedia-org-4539	664	24	Tutorial	Tutorial	NNP
en-wikipedia-org-4539	664	25	.	.	.
en-wikipedia-org-4539	665	1	^	^	NFP
en-wikipedia-org-4539	665	2	The	the	DT
en-wikipedia-org-4539	665	3	determination	determination	NN
en-wikipedia-org-4539	665	4	of	of	IN
en-wikipedia-org-4539	665	5	whether	whether	IN
en-wikipedia-org-4539	665	6	a	a	DT
en-wikipedia-org-4539	665	7	person	person	NN
en-wikipedia-org-4539	665	8	performing	perform	VBG
en-wikipedia-org-4539	665	9	services	service	NNS
en-wikipedia-org-4539	665	10	is	be	VBZ
en-wikipedia-org-4539	665	11	an	an	DT
en-wikipedia-org-4539	665	12	employee	employee	NN
en-wikipedia-org-4539	665	13	subject	subject	NN
en-wikipedia-org-4539	665	14	to	to	IN
en-wikipedia-org-4539	665	15	payroll	payroll	NN
en-wikipedia-org-4539	665	16	tax	tax	NN
en-wikipedia-org-4539	665	17	or	or	CC
en-wikipedia-org-4539	665	18	an	an	DT
en-wikipedia-org-4539	665	19	independent	independent	JJ
en-wikipedia-org-4539	665	20	contractor	contractor	NN
en-wikipedia-org-4539	665	21	who	who	WP
en-wikipedia-org-4539	665	22	self	self	NN
en-wikipedia-org-4539	665	23	assesses	assess	VBZ
en-wikipedia-org-4539	665	24	tax	tax	NN
en-wikipedia-org-4539	665	25	is	be	VBZ
en-wikipedia-org-4539	665	26	based	base	VBN
en-wikipedia-org-4539	665	27	on	on	IN
en-wikipedia-org-4539	665	28	20	20	CD
en-wikipedia-org-4539	665	29	factors	factor	NNS
en-wikipedia-org-4539	665	30	Archived	archived	JJ
en-wikipedia-org-4539	665	31	2011	2011	CD
en-wikipedia-org-4539	665	32	-	-	HYPH
en-wikipedia-org-4539	665	33	05	05	CD
en-wikipedia-org-4539	665	34	-	-	HYPH
en-wikipedia-org-4539	665	35	01	01	CD
en-wikipedia-org-4539	665	36	at	at	IN
en-wikipedia-org-4539	665	37	the	the	DT
en-wikipedia-org-4539	665	38	Wayback	Wayback	NNP
en-wikipedia-org-4539	665	39	Machine	Machine	NNP
en-wikipedia-org-4539	665	40	.	.	.
en-wikipedia-org-4539	666	1	See	see	VB
en-wikipedia-org-4539	666	2	IRS	IRS	NNP
en-wikipedia-org-4539	666	3	Publication	Publication	NNP
en-wikipedia-org-4539	666	4	15	15	CD
en-wikipedia-org-4539	666	5	and	and	CC
en-wikipedia-org-4539	666	6	the	the	DT
en-wikipedia-org-4539	666	7	tutorial	tutorial	NN
en-wikipedia-org-4539	666	8	referenced	reference	VBD
en-wikipedia-org-4539	666	9	above	above	RB
en-wikipedia-org-4539	666	10	.	.	.
en-wikipedia-org-4539	667	1	For	for	IN
en-wikipedia-org-4539	667	2	federal	federal	JJ
en-wikipedia-org-4539	667	3	requirements	requirement	NNS
en-wikipedia-org-4539	667	4	,	,	,
en-wikipedia-org-4539	667	5	see	see	VB
en-wikipedia-org-4539	667	6	26	26	CD
en-wikipedia-org-4539	667	7	 	  	_SP
en-wikipedia-org-4539	667	8	U.S.C.	u.s.c.	JJ
en-wikipedia-org-4539	668	1	§	§	ADD
en-wikipedia-org-4539	668	2	§	§	ADD
en-wikipedia-org-4539	668	3	 	  	_SP
en-wikipedia-org-4539	668	4	3401–3405	3401–3405	CD
en-wikipedia-org-4539	668	5	.	.	.
en-wikipedia-org-4539	669	1	^	^	FW
en-wikipedia-org-4539	669	2	"	"	``
en-wikipedia-org-4539	669	3	IRS	IRS	NNP
en-wikipedia-org-4539	669	4	Form	Form	NNP
en-wikipedia-org-4539	669	5	W-4	W-4	NNP
en-wikipedia-org-4539	669	6	"	"	''
en-wikipedia-org-4539	669	7	(	(	-LRB-
en-wikipedia-org-4539	669	8	PDF	PDF	NNP
en-wikipedia-org-4539	669	9	)	)	-RRB-
en-wikipedia-org-4539	669	10	.	.	.
en-wikipedia-org-4539	670	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	670	2	2013	2013	CD
en-wikipedia-org-4539	670	3	-	-	SYM
en-wikipedia-org-4539	670	4	11	11	CD
en-wikipedia-org-4539	670	5	-	-	SYM
en-wikipedia-org-4539	670	6	15	15	CD
en-wikipedia-org-4539	670	7	.	.	.
en-wikipedia-org-4539	671	1	^	^	NNP
en-wikipedia-org-4539	671	2	26	26	CD
en-wikipedia-org-4539	671	3	 	  	_SP
en-wikipedia-org-4539	671	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	672	1	§	§	ADD
en-wikipedia-org-4539	672	2	 	  	_SP
en-wikipedia-org-4539	672	3	31	31	CD
en-wikipedia-org-4539	672	4	.	.	.
en-wikipedia-org-4539	673	1	^	^	NNP
en-wikipedia-org-4539	673	2	26	26	CD
en-wikipedia-org-4539	673	3	 	  	_SP
en-wikipedia-org-4539	673	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	674	1	§	§	ADD
en-wikipedia-org-4539	674	2	 	  	_SP
en-wikipedia-org-4539	674	3	3111	3111	CD
en-wikipedia-org-4539	674	4	.	.	.
en-wikipedia-org-4539	675	1	^	^	NNP
en-wikipedia-org-4539	675	2	26	26	CD
en-wikipedia-org-4539	675	3	 	  	_SP
en-wikipedia-org-4539	675	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	676	1	§	§	ADD
en-wikipedia-org-4539	676	2	 	  	_SP
en-wikipedia-org-4539	676	3	3101	3101	CD
en-wikipedia-org-4539	676	4	.	.	.
en-wikipedia-org-4539	677	1	^	^	NNP
en-wikipedia-org-4539	677	2	Note	note	VB
en-wikipedia-org-4539	677	3	that	that	IN
en-wikipedia-org-4539	677	4	an	an	DT
en-wikipedia-org-4539	677	5	equivalent	equivalent	JJ
en-wikipedia-org-4539	677	6	Self	Self	NNP
en-wikipedia-org-4539	677	7	Employment	Employment	NNP
en-wikipedia-org-4539	677	8	Tax	Tax	NNP
en-wikipedia-org-4539	677	9	is	be	VBZ
en-wikipedia-org-4539	677	10	imposed	impose	VBN
en-wikipedia-org-4539	677	11	on	on	IN
en-wikipedia-org-4539	677	12	self	self	NN
en-wikipedia-org-4539	677	13	-	-	HYPH
en-wikipedia-org-4539	677	14	employed	employ	VBN
en-wikipedia-org-4539	677	15	persons	person	NNS
en-wikipedia-org-4539	677	16	,	,	,
en-wikipedia-org-4539	677	17	including	include	VBG
en-wikipedia-org-4539	677	18	independent	independent	JJ
en-wikipedia-org-4539	677	19	contractors	contractor	NNS
en-wikipedia-org-4539	677	20	,	,	,
en-wikipedia-org-4539	677	21	under	under	IN
en-wikipedia-org-4539	677	22	26	26	CD
en-wikipedia-org-4539	677	23	 	  	_SP
en-wikipedia-org-4539	677	24	U.S.C.	u.s.c.	JJ
en-wikipedia-org-4539	678	1	§	§	ADD
en-wikipedia-org-4539	678	2	 	  	_SP
en-wikipedia-org-4539	678	3	1401	1401	CD
en-wikipedia-org-4539	678	4	.	.	.
en-wikipedia-org-4539	679	1	Wages	wage	NNS
en-wikipedia-org-4539	679	2	and	and	CC
en-wikipedia-org-4539	679	3	self	self	NN
en-wikipedia-org-4539	679	4	employment	employment	NN
en-wikipedia-org-4539	679	5	income	income	NN
en-wikipedia-org-4539	679	6	subject	subject	JJ
en-wikipedia-org-4539	679	7	to	to	IN
en-wikipedia-org-4539	679	8	these	these	DT
en-wikipedia-org-4539	679	9	taxes	taxis	NNS
en-wikipedia-org-4539	679	10	are	be	VBP
en-wikipedia-org-4539	679	11	defined	define	VBN
en-wikipedia-org-4539	679	12	at	at	IN
en-wikipedia-org-4539	679	13	26	26	CD
en-wikipedia-org-4539	679	14	 	  	_SP
en-wikipedia-org-4539	679	15	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	680	1	§	§	ADD
en-wikipedia-org-4539	680	2	 	  	_SP
en-wikipedia-org-4539	680	3	3121	3121	CD
en-wikipedia-org-4539	680	4	and	and	CC
en-wikipedia-org-4539	680	5	26	26	CD
en-wikipedia-org-4539	680	6	 	  	_SP
en-wikipedia-org-4539	680	7	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	681	1	§	§	ADD
en-wikipedia-org-4539	681	2	 	  	_SP
en-wikipedia-org-4539	681	3	1402	1402	CD
en-wikipedia-org-4539	681	4	respectively	respectively	RB
en-wikipedia-org-4539	681	5	.	.	.
en-wikipedia-org-4539	682	1	^	^	FW
en-wikipedia-org-4539	682	2	"	"	``
en-wikipedia-org-4539	682	3	IRS.gov	irs.gov	FW
en-wikipedia-org-4539	682	4	"	"	''
en-wikipedia-org-4539	682	5	(	(	-LRB-
en-wikipedia-org-4539	682	6	PDF	PDF	NNP
en-wikipedia-org-4539	682	7	)	)	-RRB-
en-wikipedia-org-4539	682	8	.	.	.
en-wikipedia-org-4539	683	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	683	2	2013	2013	CD
en-wikipedia-org-4539	683	3	-	-	SYM
en-wikipedia-org-4539	683	4	11	11	CD
en-wikipedia-org-4539	683	5	-	-	SYM
en-wikipedia-org-4539	683	6	15	15	CD
en-wikipedia-org-4539	683	7	.	.	.
en-wikipedia-org-4539	684	1	^	^	NNP
en-wikipedia-org-4539	684	2	26	26	CD
en-wikipedia-org-4539	684	3	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	685	1	§	§	ADD
en-wikipedia-org-4539	685	2	 	  	_SP
en-wikipedia-org-4539	685	3	31(b	31(b	NNP
en-wikipedia-org-4539	685	4	)	)	-RRB-
en-wikipedia-org-4539	685	5	;	;	:
en-wikipedia-org-4539	685	6	26	26	CD
en-wikipedia-org-4539	685	7	U.S.C.	U.S.C.	NNS
en-wikipedia-org-4539	686	1	§	§	ADD
en-wikipedia-org-4539	686	2	 	  	_SP
en-wikipedia-org-4539	686	3	6413(c	6413(c	CD
en-wikipedia-org-4539	686	4	)	)	-RRB-
en-wikipedia-org-4539	686	5	.	.	.
en-wikipedia-org-4539	687	1	^	^	NNP
en-wikipedia-org-4539	687	2	26	26	CD
en-wikipedia-org-4539	687	3	 	  	_SP
en-wikipedia-org-4539	687	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	688	1	§	§	ADD
en-wikipedia-org-4539	688	2	 	  	_SP
en-wikipedia-org-4539	688	3	3301	3301	CD
en-wikipedia-org-4539	688	4	.	.	.
en-wikipedia-org-4539	689	1	^	^	NNP
en-wikipedia-org-4539	689	2	As	as	IN
en-wikipedia-org-4539	689	3	defined	define	VBN
en-wikipedia-org-4539	689	4	in	in	IN
en-wikipedia-org-4539	689	5	26	26	CD
en-wikipedia-org-4539	689	6	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	690	1	§	§	ADD
en-wikipedia-org-4539	690	2	 	  	_SP
en-wikipedia-org-4539	690	3	3306(b	3306(b	CD
en-wikipedia-org-4539	690	4	)	)	-RRB-
en-wikipedia-org-4539	690	5	.	.	.
en-wikipedia-org-4539	691	1	^	^	NFP
en-wikipedia-org-4539	691	2	State	state	NN
en-wikipedia-org-4539	691	3	tax	tax	NN
en-wikipedia-org-4539	691	4	rates	rate	NNS
en-wikipedia-org-4539	691	5	and	and	CC
en-wikipedia-org-4539	691	6	caps	cap	NNS
en-wikipedia-org-4539	691	7	vary	vary	VBP
en-wikipedia-org-4539	691	8	.	.	.
en-wikipedia-org-4539	692	1	For	for	IN
en-wikipedia-org-4539	692	2	example	example	NN
en-wikipedia-org-4539	692	3	,	,	,
en-wikipedia-org-4539	692	4	Texas	Texas	NNP
en-wikipedia-org-4539	692	5	imposes	impose	VBZ
en-wikipedia-org-4539	692	6	up	up	IN
en-wikipedia-org-4539	692	7	to	to	TO
en-wikipedia-org-4539	692	8	8.6	8.6	CD
en-wikipedia-org-4539	692	9	%	%	NN
en-wikipedia-org-4539	692	10	tax	tax	NN
en-wikipedia-org-4539	692	11	on	on	IN
en-wikipedia-org-4539	692	12	the	the	DT
en-wikipedia-org-4539	692	13	first	first	JJ
en-wikipedia-org-4539	692	14	$	$	$
en-wikipedia-org-4539	692	15	9,000	9,000	CD
en-wikipedia-org-4539	692	16	of	of	IN
en-wikipedia-org-4539	692	17	wages	wage	NNS
en-wikipedia-org-4539	692	18	(	(	-LRB-
en-wikipedia-org-4539	692	19	$	$	$
en-wikipedia-org-4539	692	20	774	774	CD
en-wikipedia-org-4539	692	21	)	)	-RRB-
en-wikipedia-org-4539	692	22	,	,	,
en-wikipedia-org-4539	692	23	while	while	IN
en-wikipedia-org-4539	692	24	New	New	NNP
en-wikipedia-org-4539	692	25	Jersey	Jersey	NNP
en-wikipedia-org-4539	692	26	imposes	impose	VBZ
en-wikipedia-org-4539	692	27	3.2	3.2	CD
en-wikipedia-org-4539	692	28	%	%	NN
en-wikipedia-org-4539	692	29	tax	tax	NN
en-wikipedia-org-4539	692	30	on	on	IN
en-wikipedia-org-4539	692	31	the	the	DT
en-wikipedia-org-4539	692	32	first	first	JJ
en-wikipedia-org-4539	692	33	$	$	$
en-wikipedia-org-4539	692	34	28,900	28,900	CD
en-wikipedia-org-4539	692	35	for	for	IN
en-wikipedia-org-4539	692	36	wages	wage	NNS
en-wikipedia-org-4539	692	37	(	(	-LRB-
en-wikipedia-org-4539	692	38	$	$	$
en-wikipedia-org-4539	692	39	924	924	CD
en-wikipedia-org-4539	692	40	)	)	-RRB-
en-wikipedia-org-4539	692	41	.	.	.
en-wikipedia-org-4539	693	1	Federal	federal	JJ
en-wikipedia-org-4539	693	2	tax	tax	NN
en-wikipedia-org-4539	693	3	of	of	IN
en-wikipedia-org-4539	693	4	6.2	6.2	CD
en-wikipedia-org-4539	693	5	%	%	NN
en-wikipedia-org-4539	693	6	less	less	JJR
en-wikipedia-org-4539	693	7	a	a	DT
en-wikipedia-org-4539	693	8	credit	credit	NN
en-wikipedia-org-4539	693	9	for	for	IN
en-wikipedia-org-4539	693	10	state	state	NN
en-wikipedia-org-4539	693	11	taxes	taxis	NNS
en-wikipedia-org-4539	693	12	limited	limit	VBN
en-wikipedia-org-4539	693	13	to	to	IN
en-wikipedia-org-4539	693	14	5.4	5.4	CD
en-wikipedia-org-4539	693	15	%	%	NN
en-wikipedia-org-4539	693	16	applies	apply	VBZ
en-wikipedia-org-4539	693	17	to	to	IN
en-wikipedia-org-4539	693	18	the	the	DT
en-wikipedia-org-4539	693	19	first	first	JJ
en-wikipedia-org-4539	693	20	$	$	$
en-wikipedia-org-4539	693	21	7,000	7,000	CD
en-wikipedia-org-4539	693	22	of	of	IN
en-wikipedia-org-4539	693	23	wages	wage	NNS
en-wikipedia-org-4539	693	24	(	(	-LRB-
en-wikipedia-org-4539	693	25	net	net	JJ
en-wikipedia-org-4539	693	26	$	$	$
en-wikipedia-org-4539	693	27	56	56	CD
en-wikipedia-org-4539	693	28	)	)	-RRB-
en-wikipedia-org-4539	693	29	.	.	.
en-wikipedia-org-4539	694	1	^	^	NNP
en-wikipedia-org-4539	694	2	See	see	UH
en-wikipedia-org-4539	694	3	,	,	,
en-wikipedia-org-4539	694	4	e.g.	e.g.	RB
en-wikipedia-org-4539	694	5	,	,	,
en-wikipedia-org-4539	694	6	New	New	NNP
en-wikipedia-org-4539	694	7	Jersey	Jersey	NNP
en-wikipedia-org-4539	694	8	Archived	Archived	NNP
en-wikipedia-org-4539	694	9	2011	2011	CD
en-wikipedia-org-4539	694	10	-	-	SYM
en-wikipedia-org-4539	694	11	05	05	CD
en-wikipedia-org-4539	694	12	-	-	HYPH
en-wikipedia-org-4539	694	13	03	03	CD
en-wikipedia-org-4539	694	14	at	at	IN
en-wikipedia-org-4539	694	15	the	the	DT
en-wikipedia-org-4539	694	16	Wayback	Wayback	NNP
en-wikipedia-org-4539	694	17	Machine	Machine	NNP
en-wikipedia-org-4539	694	18	.	.	.
en-wikipedia-org-4539	695	1	^	^	NNP
en-wikipedia-org-4539	695	2	See	see	UH
en-wikipedia-org-4539	695	3	,	,	,
en-wikipedia-org-4539	695	4	e.g.	e.g.	RB
en-wikipedia-org-4539	695	5	,	,	,
en-wikipedia-org-4539	695	6	IRS	IRS	NNP
en-wikipedia-org-4539	695	7	Form	Form	NNP
en-wikipedia-org-4539	695	8	941	941	CD
en-wikipedia-org-4539	695	9	.	.	.
en-wikipedia-org-4539	696	1	Electronic	electronic	JJ
en-wikipedia-org-4539	696	2	filing	filing	NN
en-wikipedia-org-4539	696	3	may	may	MD
en-wikipedia-org-4539	696	4	be	be	VB
en-wikipedia-org-4539	696	5	required	require	VBN
en-wikipedia-org-4539	696	6	.	.	.
en-wikipedia-org-4539	697	1	^	^	NNP
en-wikipedia-org-4539	697	2	See	see	UH
en-wikipedia-org-4539	697	3	,	,	,
en-wikipedia-org-4539	697	4	e.g.	e.g.	RB
en-wikipedia-org-4539	697	5	,	,	,
en-wikipedia-org-4539	697	6	IRS	IRS	NNP
en-wikipedia-org-4539	697	7	Form	Form	NNP
en-wikipedia-org-4539	697	8	940	940	CD
en-wikipedia-org-4539	697	9	.	.	.
en-wikipedia-org-4539	698	1	^	^	FW
en-wikipedia-org-4539	698	2	"	"	``
en-wikipedia-org-4539	698	3	IRS	IRS	NNP
en-wikipedia-org-4539	698	4	Form	Form	NNP
en-wikipedia-org-4539	698	5	W-2	W-2	NNP
en-wikipedia-org-4539	698	6	"	"	''
en-wikipedia-org-4539	698	7	(	(	-LRB-
en-wikipedia-org-4539	698	8	PDF	PDF	NNP
en-wikipedia-org-4539	698	9	)	)	-RRB-
en-wikipedia-org-4539	698	10	.	.	.
en-wikipedia-org-4539	699	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	699	2	2013	2013	CD
en-wikipedia-org-4539	699	3	-	-	SYM
en-wikipedia-org-4539	699	4	11	11	CD
en-wikipedia-org-4539	699	5	-	-	SYM
en-wikipedia-org-4539	699	6	15	15	CD
en-wikipedia-org-4539	699	7	.	.	.
en-wikipedia-org-4539	700	1	^	^	NFP
en-wikipedia-org-4539	700	2	See	see	UH
en-wikipedia-org-4539	700	3	IRS	IRS	NNP
en-wikipedia-org-4539	700	4	Form	Form	NNP
en-wikipedia-org-4539	700	5	W-2	W-2	NNP
en-wikipedia-org-4539	700	6	Instructions	Instructions	NNP
en-wikipedia-org-4539	700	7	.	.	.
en-wikipedia-org-4539	701	1	Note	note	VB
en-wikipedia-org-4539	701	2	that	that	IN
en-wikipedia-org-4539	701	3	some	some	DT
en-wikipedia-org-4539	701	4	states	state	NNS
en-wikipedia-org-4539	701	5	and	and	CC
en-wikipedia-org-4539	701	6	cities	city	NNS
en-wikipedia-org-4539	701	7	obtain	obtain	VBP
en-wikipedia-org-4539	701	8	their	-PRON-	PRP$
en-wikipedia-org-4539	701	9	W-2	W-2	NNP
en-wikipedia-org-4539	701	10	information	information	NN
en-wikipedia-org-4539	701	11	from	from	IN
en-wikipedia-org-4539	701	12	the	the	DT
en-wikipedia-org-4539	701	13	IRS	IRS	NNP
en-wikipedia-org-4539	701	14	and	and	CC
en-wikipedia-org-4539	701	15	from	from	IN
en-wikipedia-org-4539	701	16	taxpayers	taxpayer	NNS
en-wikipedia-org-4539	701	17	directly	directly	RB
en-wikipedia-org-4539	701	18	.	.	.
en-wikipedia-org-4539	702	1	^	^	NNP
en-wikipedia-org-4539	702	2	See	see	UH
en-wikipedia-org-4539	702	3	26	26	CD
en-wikipedia-org-4539	702	4	 	  	_SP
en-wikipedia-org-4539	702	5	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	703	1	§	§	ADD
en-wikipedia-org-4539	703	2	 	  	_SP
en-wikipedia-org-4539	703	3	6302	6302	CD
en-wikipedia-org-4539	703	4	and	and	CC
en-wikipedia-org-4539	703	5	IRS	IRS	NNP
en-wikipedia-org-4539	703	6	Publication	Publication	NNP
en-wikipedia-org-4539	703	7	15	15	CD
en-wikipedia-org-4539	703	8	for	for	IN
en-wikipedia-org-4539	703	9	federal	federal	JJ
en-wikipedia-org-4539	703	10	requirements	requirement	NNS
en-wikipedia-org-4539	703	11	.	.	.
en-wikipedia-org-4539	704	1	EFT	EFT	NNP
en-wikipedia-org-4539	704	2	is	be	VBZ
en-wikipedia-org-4539	704	3	required	require	VBN
en-wikipedia-org-4539	704	4	for	for	IN
en-wikipedia-org-4539	704	5	federal	federal	JJ
en-wikipedia-org-4539	704	6	payments	payment	NNS
en-wikipedia-org-4539	704	7	if	if	IN
en-wikipedia-org-4539	704	8	aggregate	aggregate	JJ
en-wikipedia-org-4539	704	9	federal	federal	JJ
en-wikipedia-org-4539	704	10	tax	tax	NN
en-wikipedia-org-4539	704	11	payments	payment	NNS
en-wikipedia-org-4539	704	12	,	,	,
en-wikipedia-org-4539	704	13	including	include	VBG
en-wikipedia-org-4539	704	14	corporate	corporate	JJ
en-wikipedia-org-4539	704	15	income	income	NN
en-wikipedia-org-4539	704	16	tax	tax	NN
en-wikipedia-org-4539	704	17	and	and	CC
en-wikipedia-org-4539	704	18	payroll	payroll	NN
en-wikipedia-org-4539	704	19	taxes	taxis	NNS
en-wikipedia-org-4539	704	20	,	,	,
en-wikipedia-org-4539	704	21	exceeded	exceed	VBD
en-wikipedia-org-4539	704	22	$	$	$
en-wikipedia-org-4539	704	23	200,000	200,000	CD
en-wikipedia-org-4539	704	24	in	in	IN
en-wikipedia-org-4539	704	25	the	the	DT
en-wikipedia-org-4539	704	26	preceding	precede	VBG
en-wikipedia-org-4539	704	27	year	year	NN
en-wikipedia-org-4539	704	28	.	.	.
en-wikipedia-org-4539	705	1	See	see	VB
en-wikipedia-org-4539	705	2	,	,	,
en-wikipedia-org-4539	705	3	e.g.	e.g.	RB
en-wikipedia-org-4539	705	4	,	,	,
en-wikipedia-org-4539	705	5	NJ	NJ	NNP
en-wikipedia-org-4539	705	6	Income	Income	NNP
en-wikipedia-org-4539	705	7	Tax	Tax	NNP
en-wikipedia-org-4539	705	8	–	–	:
en-wikipedia-org-4539	705	9	Reporting	report	VBG
en-wikipedia-org-4539	705	10	and	and	CC
en-wikipedia-org-4539	705	11	Remitting	Remitting	NNP
en-wikipedia-org-4539	705	12	,	,	,
en-wikipedia-org-4539	705	13	New	New	NNP
en-wikipedia-org-4539	705	14	Jersey	Jersey	NNP
en-wikipedia-org-4539	705	15	requirements	requirement	NNS
en-wikipedia-org-4539	705	16	for	for	IN
en-wikipedia-org-4539	705	17	weekly	weekly	JJ
en-wikipedia-org-4539	705	18	EFT	EFT	NNP
en-wikipedia-org-4539	705	19	payment	payment	NN
en-wikipedia-org-4539	705	20	where	where	WRB
en-wikipedia-org-4539	705	21	prior	prior	JJ
en-wikipedia-org-4539	705	22	year	year	NN
en-wikipedia-org-4539	705	23	payroll	payroll	NN
en-wikipedia-org-4539	705	24	taxes	taxis	NNS
en-wikipedia-org-4539	705	25	exceeded	exceed	VBD
en-wikipedia-org-4539	705	26	$	$	$
en-wikipedia-org-4539	705	27	10,000	10,000	CD
en-wikipedia-org-4539	705	28	.	.	.
en-wikipedia-org-4539	706	1	^	^	NNP
en-wikipedia-org-4539	706	2	26	26	CD
en-wikipedia-org-4539	706	3	 	  	_SP
en-wikipedia-org-4539	706	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	707	1	§	§	ADD
en-wikipedia-org-4539	707	2	 	  	_SP
en-wikipedia-org-4539	707	3	6656	6656	CD
en-wikipedia-org-4539	707	4	.	.	.
en-wikipedia-org-4539	708	1	^	^	NNP
en-wikipedia-org-4539	708	2	26	26	CD
en-wikipedia-org-4539	708	3	 	  	_SP
en-wikipedia-org-4539	708	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	709	1	§	§	ADD
en-wikipedia-org-4539	709	2	 	  	_SP
en-wikipedia-org-4539	709	3	6721	6721	CD
en-wikipedia-org-4539	709	4	.	.	.
en-wikipedia-org-4539	710	1	^	^	NNP
en-wikipedia-org-4539	710	2	26	26	CD
en-wikipedia-org-4539	710	3	 	  	_SP
en-wikipedia-org-4539	710	4	U.S.C.	U.S.C.	NNP
en-wikipedia-org-4539	711	1	§	§	ADD
en-wikipedia-org-4539	711	2	 	  	_SP
en-wikipedia-org-4539	711	3	6672	6672	CD
en-wikipedia-org-4539	711	4	.	.	.
en-wikipedia-org-4539	712	1	^	^	NNP
en-wikipedia-org-4539	712	2	Carl	Carl	NNP
en-wikipedia-org-4539	712	3	Davis	Davis	NNP
en-wikipedia-org-4539	712	4	,	,	,
en-wikipedia-org-4539	712	5	Kelly	Kelly	NNP
en-wikipedia-org-4539	712	6	Davis	Davis	NNP
en-wikipedia-org-4539	712	7	,	,	,
en-wikipedia-org-4539	712	8	Matthew	Matthew	NNP
en-wikipedia-org-4539	712	9	Gardner	Gardner	NNP
en-wikipedia-org-4539	712	10	,	,	,
en-wikipedia-org-4539	712	11	Robert	Robert	NNP
en-wikipedia-org-4539	712	12	S.	S.	NNP
en-wikipedia-org-4539	712	13	McIntyre	McIntyre	NNP
en-wikipedia-org-4539	712	14	,	,	,
en-wikipedia-org-4539	712	15	Jeff	Jeff	NNP
en-wikipedia-org-4539	712	16	McLynch	McLynch	NNP
en-wikipedia-org-4539	712	17	,	,	,
en-wikipedia-org-4539	712	18	Alla	Alla	NNP
en-wikipedia-org-4539	712	19	Sapozhnikova	Sapozhnikova	NNP
en-wikipedia-org-4539	712	20	,	,	,
en-wikipedia-org-4539	712	21	"	"	``
en-wikipedia-org-4539	712	22	Who	who	WP
en-wikipedia-org-4539	712	23	Pays	pay	VBZ
en-wikipedia-org-4539	712	24	?	?	.
en-wikipedia-org-4539	713	1	A	a	DT
en-wikipedia-org-4539	713	2	Distributional	Distributional	NNP
en-wikipedia-org-4539	713	3	Analysis	Analysis	NNP
en-wikipedia-org-4539	713	4	of	of	IN
en-wikipedia-org-4539	713	5	the	the	DT
en-wikipedia-org-4539	713	6	Tax	Tax	NNP
en-wikipedia-org-4539	713	7	Systems	Systems	NNPS
en-wikipedia-org-4539	713	8	in	in	IN
en-wikipedia-org-4539	713	9	All	all	DT
en-wikipedia-org-4539	713	10	50	50	CD
en-wikipedia-org-4539	713	11	States	state	NNS
en-wikipedia-org-4539	713	12	"	"	''
en-wikipedia-org-4539	713	13	Archived	archived	JJ
en-wikipedia-org-4539	713	14	2012	2012	CD
en-wikipedia-org-4539	713	15	-	-	HYPH
en-wikipedia-org-4539	713	16	05	05	CD
en-wikipedia-org-4539	713	17	-	-	HYPH
en-wikipedia-org-4539	713	18	15	15	CD
en-wikipedia-org-4539	713	19	at	at	IN
en-wikipedia-org-4539	713	20	the	the	DT
en-wikipedia-org-4539	713	21	Wayback	Wayback	NNP
en-wikipedia-org-4539	713	22	Machine	Machine	NNP
en-wikipedia-org-4539	713	23	,	,	,
en-wikipedia-org-4539	713	24	Institute	Institute	NNP
en-wikipedia-org-4539	713	25	on	on	IN
en-wikipedia-org-4539	713	26	Taxation	Taxation	NNP
en-wikipedia-org-4539	713	27	&	&	CC
en-wikipedia-org-4539	713	28	Economic	Economic	NNP
en-wikipedia-org-4539	713	29	Policy	Policy	NNP
en-wikipedia-org-4539	713	30	,	,	,
en-wikipedia-org-4539	713	31	Third	Third	NNP
en-wikipedia-org-4539	713	32	Edition	Edition	NNP
en-wikipedia-org-4539	713	33	,	,	,
en-wikipedia-org-4539	713	34	November	November	NNP
en-wikipedia-org-4539	713	35	2009	2009	CD
en-wikipedia-org-4539	713	36	,	,	,
en-wikipedia-org-4539	713	37	p.	p.	NN
en-wikipedia-org-4539	713	38	118	118	CD
en-wikipedia-org-4539	713	39	.	.	.
en-wikipedia-org-4539	714	1	^	^	NNP
en-wikipedia-org-4539	714	2	Quill	Quill	NNP
en-wikipedia-org-4539	714	3	Corp.	Corp.	NNP
en-wikipedia-org-4539	714	4	v.	v.	IN
en-wikipedia-org-4539	714	5	North	North	NNP
en-wikipedia-org-4539	714	6	Dakota	Dakota	NNP
en-wikipedia-org-4539	714	7	and	and	CC
en-wikipedia-org-4539	714	8	National	National	NNP
en-wikipedia-org-4539	714	9	Bellas	Bellas	NNP
en-wikipedia-org-4539	714	10	Hess	Hess	NNP
en-wikipedia-org-4539	714	11	v.	v.	IN
en-wikipedia-org-4539	714	12	Illinois	Illinois	NNP
en-wikipedia-org-4539	714	13	both	both	CC
en-wikipedia-org-4539	714	14	prohibit	prohibit	NN
en-wikipedia-org-4539	714	15	states	state	NNS
en-wikipedia-org-4539	714	16	from	from	IN
en-wikipedia-org-4539	714	17	imposing	impose	VBG
en-wikipedia-org-4539	714	18	a	a	DT
en-wikipedia-org-4539	714	19	sales	sale	NNS
en-wikipedia-org-4539	714	20	and	and	CC
en-wikipedia-org-4539	714	21	use	use	VB
en-wikipedia-org-4539	714	22	tax	tax	NN
en-wikipedia-org-4539	714	23	collection	collection	NN
en-wikipedia-org-4539	714	24	obligation	obligation	NN
en-wikipedia-org-4539	714	25	on	on	IN
en-wikipedia-org-4539	714	26	out	out	IN
en-wikipedia-org-4539	714	27	of	of	IN
en-wikipedia-org-4539	714	28	state	state	NN
en-wikipedia-org-4539	714	29	sellers	seller	NNS
en-wikipedia-org-4539	714	30	with	with	IN
en-wikipedia-org-4539	714	31	no	no	DT
en-wikipedia-org-4539	714	32	nexus	nexus	NN
en-wikipedia-org-4539	714	33	in	in	IN
en-wikipedia-org-4539	714	34	the	the	DT
en-wikipedia-org-4539	714	35	state	state	NN
en-wikipedia-org-4539	714	36	.	.	.
en-wikipedia-org-4539	715	1	^	^	NNP
en-wikipedia-org-4539	715	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	715	3	,	,	,
en-wikipedia-org-4539	715	4	p.	p.	NN
en-wikipedia-org-4539	715	5	96	96	CD
en-wikipedia-org-4539	715	6	.	.	.
en-wikipedia-org-4539	716	1	^	^	NFP
en-wikipedia-org-4539	716	2	Compare	compare	VB
en-wikipedia-org-4539	716	3	The	the	DT
en-wikipedia-org-4539	716	4	Illinois	Illinois	NNP
en-wikipedia-org-4539	716	5	Property	Property	NNP
en-wikipedia-org-4539	716	6	Tax	Tax	NNP
en-wikipedia-org-4539	716	7	System	System	NNP
en-wikipedia-org-4539	716	8	(	(	-LRB-
en-wikipedia-org-4539	716	9	hereafter	hereafter	RB
en-wikipedia-org-4539	716	10	"	"	``
en-wikipedia-org-4539	716	11	IL	IL	NNP
en-wikipedia-org-4539	716	12	System	System	NNP
en-wikipedia-org-4539	716	13	"	"	''
en-wikipedia-org-4539	716	14	)	)	-RRB-
en-wikipedia-org-4539	716	15	,	,	,
en-wikipedia-org-4539	716	16	Louisiana	Louisiana	NNP
en-wikipedia-org-4539	716	17	Property	Property	NNP
en-wikipedia-org-4539	716	18	Tax	Tax	NNP
en-wikipedia-org-4539	716	19	Basics	Basics	NNP
en-wikipedia-org-4539	716	20	Archived	Archived	NNP
en-wikipedia-org-4539	716	21	2011	2011	CD
en-wikipedia-org-4539	716	22	-	-	SYM
en-wikipedia-org-4539	716	23	05	05	CD
en-wikipedia-org-4539	716	24	-	-	HYPH
en-wikipedia-org-4539	716	25	14	14	CD
en-wikipedia-org-4539	716	26	at	at	IN
en-wikipedia-org-4539	716	27	the	the	DT
en-wikipedia-org-4539	716	28	Wayback	Wayback	NNP
en-wikipedia-org-4539	716	29	Machine	Machine	NNP
en-wikipedia-org-4539	716	30	(	(	-LRB-
en-wikipedia-org-4539	716	31	hereafter	hereafter	RB
en-wikipedia-org-4539	716	32	"	"	``
en-wikipedia-org-4539	716	33	La.	Louisiana	NNP
en-wikipedia-org-4539	717	1	Basics	basic	NNS
en-wikipedia-org-4539	717	2	"	"	''
en-wikipedia-org-4539	717	3	)	)	-RRB-
en-wikipedia-org-4539	717	4	,	,	,
en-wikipedia-org-4539	717	5	New	New	NNP
en-wikipedia-org-4539	717	6	York	York	NNP
en-wikipedia-org-4539	717	7	pamphlet	pamphlet	NN
en-wikipedia-org-4539	717	8	How	how	WRB
en-wikipedia-org-4539	717	9	Property	Property	NNP
en-wikipedia-org-4539	717	10	Tax	Tax	NNP
en-wikipedia-org-4539	717	11	Works	Works	NNP
en-wikipedia-org-4539	717	12	Archived	Archived	NNP
en-wikipedia-org-4539	717	13	2011	2011	CD
en-wikipedia-org-4539	717	14	-	-	HYPH
en-wikipedia-org-4539	717	15	03	03	CD
en-wikipedia-org-4539	717	16	-	-	HYPH
en-wikipedia-org-4539	717	17	24	24	CD
en-wikipedia-org-4539	717	18	at	at	IN
en-wikipedia-org-4539	717	19	the	the	DT
en-wikipedia-org-4539	717	20	Wayback	Wayback	NNP
en-wikipedia-org-4539	717	21	Machine	Machine	NNP
en-wikipedia-org-4539	717	22	(	(	-LRB-
en-wikipedia-org-4539	717	23	hereafter	hereafter	RB
en-wikipedia-org-4539	717	24	"	"	``
en-wikipedia-org-4539	717	25	NY	NY	NNP
en-wikipedia-org-4539	717	26	Taxworks	Taxworks	NNP
en-wikipedia-org-4539	717	27	"	"	''
en-wikipedia-org-4539	717	28	)	)	-RRB-
en-wikipedia-org-4539	717	29	,	,	,
en-wikipedia-org-4539	717	30	and	and	CC
en-wikipedia-org-4539	717	31	Texas	Texas	NNP
en-wikipedia-org-4539	717	32	Property	Property	NNP
en-wikipedia-org-4539	717	33	Tax	Tax	NNP
en-wikipedia-org-4539	717	34	Basics	Basics	NNP
en-wikipedia-org-4539	717	35	(	(	-LRB-
en-wikipedia-org-4539	717	36	hereafter	hereafter	RB
en-wikipedia-org-4539	717	37	"	"	``
en-wikipedia-org-4539	717	38	Texas	Texas	NNP
en-wikipedia-org-4539	717	39	Basics	Basics	NNP
en-wikipedia-org-4539	717	40	"	"	''
en-wikipedia-org-4539	717	41	)	)	-RRB-
en-wikipedia-org-4539	717	42	.	.	.
en-wikipedia-org-4539	718	1	^	^	NNP
en-wikipedia-org-4539	718	2	Fisher	Fisher	NNP
en-wikipedia-org-4539	718	3	,	,	,
en-wikipedia-org-4539	718	4	Glen	Glen	NNP
en-wikipedia-org-4539	718	5	,	,	,
en-wikipedia-org-4539	718	6	History	history	NN
en-wikipedia-org-4539	718	7	of	of	IN
en-wikipedia-org-4539	718	8	Property	Property	NNP
en-wikipedia-org-4539	718	9	Taxes	Taxes	NNPS
en-wikipedia-org-4539	718	10	in	in	IN
en-wikipedia-org-4539	718	11	the	the	DT
en-wikipedia-org-4539	718	12	United	United	NNP
en-wikipedia-org-4539	718	13	States	States	NNP
en-wikipedia-org-4539	718	14	Archived	Archived	NNP
en-wikipedia-org-4539	718	15	2010	2010	CD
en-wikipedia-org-4539	718	16	-	-	SYM
en-wikipedia-org-4539	718	17	06	06	CD
en-wikipedia-org-4539	718	18	-	-	HYPH
en-wikipedia-org-4539	718	19	12	12	CD
en-wikipedia-org-4539	718	20	at	at	IN
en-wikipedia-org-4539	718	21	the	the	DT
en-wikipedia-org-4539	718	22	Wayback	Wayback	NNP
en-wikipedia-org-4539	718	23	Machine	Machine	NNP
en-wikipedia-org-4539	718	24	,	,	,
en-wikipedia-org-4539	718	25	2002	2002	CD
en-wikipedia-org-4539	718	26	.	.	.
en-wikipedia-org-4539	719	1	^	^	NFP
en-wikipedia-org-4539	719	2	Such	such	JJ
en-wikipedia-org-4539	719	3	date	date	NN
en-wikipedia-org-4539	719	4	varies	vary	VBZ
en-wikipedia-org-4539	719	5	by	by	IN
en-wikipedia-org-4539	719	6	jurisdiction	jurisdiction	NN
en-wikipedia-org-4539	719	7	,	,	,
en-wikipedia-org-4539	719	8	and	and	CC
en-wikipedia-org-4539	719	9	may	may	MD
en-wikipedia-org-4539	719	10	be	be	VB
en-wikipedia-org-4539	719	11	referred	refer	VBN
en-wikipedia-org-4539	719	12	to	to	IN
en-wikipedia-org-4539	719	13	as	as	IN
en-wikipedia-org-4539	719	14	the	the	DT
en-wikipedia-org-4539	719	15	assessment	assessment	NN
en-wikipedia-org-4539	719	16	date	date	NN
en-wikipedia-org-4539	719	17	,	,	,
en-wikipedia-org-4539	719	18	valuation	valuation	NN
en-wikipedia-org-4539	719	19	date	date	NN
en-wikipedia-org-4539	719	20	,	,	,
en-wikipedia-org-4539	719	21	lien	lien	NN
en-wikipedia-org-4539	719	22	date	date	NN
en-wikipedia-org-4539	719	23	,	,	,
en-wikipedia-org-4539	719	24	or	or	CC
en-wikipedia-org-4539	719	25	other	other	JJ
en-wikipedia-org-4539	719	26	term	term	NN
en-wikipedia-org-4539	719	27	.	.	.
en-wikipedia-org-4539	720	1	^	^	NFP
en-wikipedia-org-4539	720	2	See	see	UH
en-wikipedia-org-4539	720	3	La.	Louisiana	NNP
en-wikipedia-org-4539	721	1	Basics	Basics	NNP
en-wikipedia-org-4539	721	2	,	,	,
en-wikipedia-org-4539	721	3	Example	Example	NNP
en-wikipedia-org-4539	721	4	13	13	CD
en-wikipedia-org-4539	721	5	.	.	.
en-wikipedia-org-4539	722	1	^	^	NNP
en-wikipedia-org-4539	722	2	See	see	UH
en-wikipedia-org-4539	722	3	,	,	,
en-wikipedia-org-4539	722	4	e.g.	e.g.	RB
en-wikipedia-org-4539	722	5	,	,	,
en-wikipedia-org-4539	722	6	IL	IL	NNP
en-wikipedia-org-4539	722	7	System	System	NNP
en-wikipedia-org-4539	722	8	,	,	,
en-wikipedia-org-4539	722	9	p.	p.	NN
en-wikipedia-org-4539	722	10	11	11	CD
en-wikipedia-org-4539	722	11	.	.	.
en-wikipedia-org-4539	723	1	^	^	NNP
en-wikipedia-org-4539	723	2	Smith	Smith	NNP
en-wikipedia-org-4539	723	3	,	,	,
en-wikipedia-org-4539	723	4	Max	Max	NNP
en-wikipedia-org-4539	723	5	.	.	.
en-wikipedia-org-4539	724	1	"	"	``
en-wikipedia-org-4539	724	2	Why	why	WRB
en-wikipedia-org-4539	724	3	does	do	VBZ
en-wikipedia-org-4539	724	4	Virginia	Virginia	NNP
en-wikipedia-org-4539	724	5	have	have	VB
en-wikipedia-org-4539	724	6	a	a	DT
en-wikipedia-org-4539	724	7	'	'	``
en-wikipedia-org-4539	724	8	car	car	NN
en-wikipedia-org-4539	724	9	tax	tax	NN
en-wikipedia-org-4539	724	10	'	'	''
en-wikipedia-org-4539	724	11	?	?	.
en-wikipedia-org-4539	724	12	"	"	''
en-wikipedia-org-4539	724	13	.	.	.
en-wikipedia-org-4539	725	1	WTOP	WTOP	NNP
en-wikipedia-org-4539	725	2	.	.	.
en-wikipedia-org-4539	726	1	WTOP	WTOP	NNP
en-wikipedia-org-4539	726	2	.	.	.
en-wikipedia-org-4539	727	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	727	2	15	15	CD
en-wikipedia-org-4539	727	3	June	June	NNP
en-wikipedia-org-4539	727	4	2020	2020	CD
en-wikipedia-org-4539	727	5	.	.	.
en-wikipedia-org-4539	728	1	^	^	NNP
en-wikipedia-org-4539	728	2	Generally	generally	RB
en-wikipedia-org-4539	728	3	,	,	,
en-wikipedia-org-4539	728	4	tax	tax	NN
en-wikipedia-org-4539	728	5	assessors	assessor	NNS
en-wikipedia-org-4539	728	6	send	send	VBP
en-wikipedia-org-4539	728	7	the	the	DT
en-wikipedia-org-4539	728	8	bills	bill	NNS
en-wikipedia-org-4539	728	9	.	.	.
en-wikipedia-org-4539	729	1	In	in	IN
en-wikipedia-org-4539	729	2	Louisiana	Louisiana	NNP
en-wikipedia-org-4539	729	3	,	,	,
en-wikipedia-org-4539	729	4	however	however	RB
en-wikipedia-org-4539	729	5	,	,	,
en-wikipedia-org-4539	729	6	the	the	DT
en-wikipedia-org-4539	729	7	parish	parish	JJ
en-wikipedia-org-4539	729	8	sheriff	sheriff	NN
en-wikipedia-org-4539	729	9	is	be	VBZ
en-wikipedia-org-4539	729	10	responsible	responsible	JJ
en-wikipedia-org-4539	729	11	for	for	IN
en-wikipedia-org-4539	729	12	billing	billing	NN
en-wikipedia-org-4539	729	13	and	and	CC
en-wikipedia-org-4539	729	14	collection	collection	NN
en-wikipedia-org-4539	729	15	of	of	IN
en-wikipedia-org-4539	729	16	property	property	NN
en-wikipedia-org-4539	729	17	tax	tax	NN
en-wikipedia-org-4539	729	18	.	.	.
en-wikipedia-org-4539	730	1	See	see	VB
en-wikipedia-org-4539	730	2	La.	Louisiana	NNP
en-wikipedia-org-4539	731	1	Basics	basic	NNS
en-wikipedia-org-4539	731	2	,	,	,
en-wikipedia-org-4539	731	3	p.	p.	NN
en-wikipedia-org-4539	731	4	2	2	CD
en-wikipedia-org-4539	731	5	.	.	.
en-wikipedia-org-4539	732	1	^	^	NNP
en-wikipedia-org-4539	732	2	Campbell	Campbell	NNP
en-wikipedia-org-4539	732	3	,	,	,
en-wikipedia-org-4539	732	4	Andrea	Andrea	NNP
en-wikipedia-org-4539	732	5	(	(	-LRB-
en-wikipedia-org-4539	732	6	September	September	NNP
en-wikipedia-org-4539	732	7	–	–	:
en-wikipedia-org-4539	732	8	October	October	NNP
en-wikipedia-org-4539	732	9	2012	2012	CD
en-wikipedia-org-4539	732	10	)	)	-RRB-
en-wikipedia-org-4539	732	11	.	.	.
en-wikipedia-org-4539	733	1	"	"	``
en-wikipedia-org-4539	733	2	America	America	NNP
en-wikipedia-org-4539	733	3	the	the	DT
en-wikipedia-org-4539	733	4	Undertaxed	Undertaxed	NNP
en-wikipedia-org-4539	733	5	,	,	,
en-wikipedia-org-4539	733	6	U.S.	U.S.	NNP
en-wikipedia-org-4539	733	7	Fiscal	fiscal	JJ
en-wikipedia-org-4539	733	8	Policy	Policy	NNP
en-wikipedia-org-4539	733	9	in	in	IN
en-wikipedia-org-4539	733	10	Perspective	Perspective	NNP
en-wikipedia-org-4539	733	11	"	"	''
en-wikipedia-org-4539	733	12	.	.	.
en-wikipedia-org-4539	734	1	Foreign	Foreign	NNP
en-wikipedia-org-4539	734	2	Affairs	Affairs	NNPS
en-wikipedia-org-4539	734	3	.	.	.
en-wikipedia-org-4539	735	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	735	2	1	1	CD
en-wikipedia-org-4539	735	3	October	October	NNP
en-wikipedia-org-4539	735	4	2012	2012	CD
en-wikipedia-org-4539	735	5	.	.	.
en-wikipedia-org-4539	736	1	^	^	NNP
en-wikipedia-org-4539	736	2	U.S.	U.S.	NNP
en-wikipedia-org-4539	736	3	Customs	Customs	NNP
en-wikipedia-org-4539	736	4	and	and	CC
en-wikipedia-org-4539	736	5	Border	Border	NNP
en-wikipedia-org-4539	736	6	Protection	Protection	NNP
en-wikipedia-org-4539	736	7	booklet	booklet	NN
en-wikipedia-org-4539	736	8	Importing	Importing	NNP
en-wikipedia-org-4539	736	9	into	into	IN
en-wikipedia-org-4539	736	10	the	the	DT
en-wikipedia-org-4539	736	11	United	United	NNP
en-wikipedia-org-4539	736	12	States	States	NNP
en-wikipedia-org-4539	736	13	(	(	-LRB-
en-wikipedia-org-4539	736	14	"	"	``
en-wikipedia-org-4539	736	15	CBP	CBP	NNP
en-wikipedia-org-4539	736	16	Booklet	Booklet	NNP
en-wikipedia-org-4539	736	17	"	"	''
en-wikipedia-org-4539	736	18	)	)	-RRB-
en-wikipedia-org-4539	736	19	,	,	,
en-wikipedia-org-4539	736	20	p.	p.	NN
en-wikipedia-org-4539	736	21	11	11	CD
en-wikipedia-org-4539	736	22	Archived	archive	VBN
en-wikipedia-org-4539	736	23	2011	2011	CD
en-wikipedia-org-4539	736	24	-	-	SYM
en-wikipedia-org-4539	736	25	10	10	CD
en-wikipedia-org-4539	736	26	-	-	SYM
en-wikipedia-org-4539	736	27	14	14	CD
en-wikipedia-org-4539	736	28	at	at	IN
en-wikipedia-org-4539	736	29	the	the	DT
en-wikipedia-org-4539	736	30	Wayback	Wayback	NNP
en-wikipedia-org-4539	736	31	Machine	Machine	NNP
en-wikipedia-org-4539	736	32	.	.	.
en-wikipedia-org-4539	737	1	^	^	NFP
en-wikipedia-org-4539	737	2	The	the	DT
en-wikipedia-org-4539	737	3	January	January	NNP
en-wikipedia-org-4539	737	4	2011	2011	CD
en-wikipedia-org-4539	737	5	edition	edition	NN
en-wikipedia-org-4539	737	6	in	in	IN
en-wikipedia-org-4539	737	7	.pdf	.pdf	.
en-wikipedia-org-4539	737	8	exceeds	exceed	VBZ
en-wikipedia-org-4539	737	9	3,000	3,000	CD
en-wikipedia-org-4539	737	10	pages	page	NNS
en-wikipedia-org-4539	737	11	,	,	,
en-wikipedia-org-4539	737	12	including	include	VBG
en-wikipedia-org-4539	737	13	country	country	NN
en-wikipedia-org-4539	737	14	-	-	HYPH
en-wikipedia-org-4539	737	15	specific	specific	JJ
en-wikipedia-org-4539	737	16	rules	rule	NNS
en-wikipedia-org-4539	737	17	and	and	CC
en-wikipedia-org-4539	737	18	annotations	annotation	NNS
en-wikipedia-org-4539	737	19	.	.	.
en-wikipedia-org-4539	738	1	^	^	NFP
en-wikipedia-org-4539	738	2	A	a	DT
en-wikipedia-org-4539	738	3	higher	high	JJR
en-wikipedia-org-4539	738	4	rate	rate	NN
en-wikipedia-org-4539	738	5	of	of	IN
en-wikipedia-org-4539	738	6	duty	duty	NN
en-wikipedia-org-4539	738	7	(	(	-LRB-
en-wikipedia-org-4539	738	8	up	up	IN
en-wikipedia-org-4539	738	9	to	to	TO
en-wikipedia-org-4539	738	10	81	81	CD
en-wikipedia-org-4539	738	11	%	%	NN
en-wikipedia-org-4539	738	12	)	)	-RRB-
en-wikipedia-org-4539	738	13	applies	apply	VBZ
en-wikipedia-org-4539	738	14	to	to	IN
en-wikipedia-org-4539	738	15	goods	good	NNS
en-wikipedia-org-4539	738	16	from	from	IN
en-wikipedia-org-4539	738	17	Cuba	Cuba	NNP
en-wikipedia-org-4539	738	18	or	or	CC
en-wikipedia-org-4539	738	19	North	North	NNP
en-wikipedia-org-4539	738	20	Korea	Korea	NNP
en-wikipedia-org-4539	738	21	.	.	.
en-wikipedia-org-4539	739	1	^	^	NNP
en-wikipedia-org-4539	739	2	CBP	CBP	NNP
en-wikipedia-org-4539	739	3	Booklet	Booklet	NNP
en-wikipedia-org-4539	739	4	,	,	,
en-wikipedia-org-4539	739	5	p.	p.	NN
en-wikipedia-org-4539	739	6	24	24	CD
en-wikipedia-org-4539	739	7	.	.	.
en-wikipedia-org-4539	740	1	^	^	FW
en-wikipedia-org-4539	740	2	"	"	``
en-wikipedia-org-4539	740	3	U.S.	U.S.	NNP
en-wikipedia-org-4539	740	4	Foreign	Foreign	NNP
en-wikipedia-org-4539	740	5	-	-	HYPH
en-wikipedia-org-4539	740	6	Trade	Trade	NNP
en-wikipedia-org-4539	740	7	Zones	Zones	NNPS
en-wikipedia-org-4539	740	8	Board	Board	NNP
en-wikipedia-org-4539	740	9	"	"	''
en-wikipedia-org-4539	740	10	.	.	.
en-wikipedia-org-4539	741	1	United	United	NNP
en-wikipedia-org-4539	741	2	States	States	NNP
en-wikipedia-org-4539	741	3	Commercial	Commercial	NNP
en-wikipedia-org-4539	741	4	Service	Service	NNP
en-wikipedia-org-4539	741	5	.	.	.
en-wikipedia-org-4539	742	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	742	2	18	18	CD
en-wikipedia-org-4539	742	3	March	March	NNP
en-wikipedia-org-4539	742	4	2014	2014	CD
en-wikipedia-org-4539	742	5	.	.	.
en-wikipedia-org-4539	743	1	^	^	NNP
en-wikipedia-org-4539	743	2	CBP	CBP	NNP
en-wikipedia-org-4539	743	3	Booklet	Booklet	NNP
en-wikipedia-org-4539	743	4	,	,	,
en-wikipedia-org-4539	743	5	p.	p.	NN
en-wikipedia-org-4539	743	6	151	151	CD
en-wikipedia-org-4539	743	7	.	.	.
en-wikipedia-org-4539	744	1	^	^	NFP
en-wikipedia-org-4539	744	2	See	see	UH
en-wikipedia-org-4539	744	3	IRS	IRS	NNP
en-wikipedia-org-4539	744	4	Publication	Publication	NNP
en-wikipedia-org-4539	744	5	950	950	CD
en-wikipedia-org-4539	744	6	,	,	,
en-wikipedia-org-4539	744	7	Introduction	introduction	NN
en-wikipedia-org-4539	744	8	to	to	IN
en-wikipedia-org-4539	744	9	Estate	Estate	NNP
en-wikipedia-org-4539	744	10	and	and	CC
en-wikipedia-org-4539	744	11	Gift	Gift	NNP
en-wikipedia-org-4539	744	12	Taxes	Taxes	NNP
en-wikipedia-org-4539	744	13	.	.	.
en-wikipedia-org-4539	745	1	^	^	NNP
en-wikipedia-org-4539	745	2	IRS	IRS	NNP
en-wikipedia-org-4539	745	3	,	,	,
en-wikipedia-org-4539	745	4	SOI	SOI	NNP
en-wikipedia-org-4539	745	5	Tax	Tax	NNP
en-wikipedia-org-4539	745	6	Stats	Stats	NNPS
en-wikipedia-org-4539	745	7	–	–	:
en-wikipedia-org-4539	745	8	Historical	Historical	NNP
en-wikipedia-org-4539	745	9	Table	Table	NNP
en-wikipedia-org-4539	745	10	17	17	CD
en-wikipedia-org-4539	745	11	^	^	NN
en-wikipedia-org-4539	745	12	Nonresident	nonresident	JJ
en-wikipedia-org-4539	745	13	aliens	alien	NNS
en-wikipedia-org-4539	745	14	are	be	VBP
en-wikipedia-org-4539	745	15	subject	subject	JJ
en-wikipedia-org-4539	745	16	to	to	IN
en-wikipedia-org-4539	745	17	estate	estate	NN
en-wikipedia-org-4539	745	18	and	and	CC
en-wikipedia-org-4539	745	19	gift	gift	NN
en-wikipedia-org-4539	745	20	tax	tax	NN
en-wikipedia-org-4539	745	21	only	only	RB
en-wikipedia-org-4539	745	22	on	on	IN
en-wikipedia-org-4539	745	23	property	property	NN
en-wikipedia-org-4539	745	24	interests	interest	NNS
en-wikipedia-org-4539	745	25	considered	consider	VBN
en-wikipedia-org-4539	745	26	to	to	TO
en-wikipedia-org-4539	745	27	have	have	VB
en-wikipedia-org-4539	745	28	U.S.	U.S.	NNP
en-wikipedia-org-4539	745	29	situs	situs	NN
en-wikipedia-org-4539	745	30	.	.	.
en-wikipedia-org-4539	746	1	^	^	NNP
en-wikipedia-org-4539	746	2	"	"	``
en-wikipedia-org-4539	746	3	CBP	CBP	NNP
en-wikipedia-org-4539	746	4	website	website	NN
en-wikipedia-org-4539	746	5	says	say	VBZ
en-wikipedia-org-4539	746	6	Department	Department	NNP
en-wikipedia-org-4539	746	7	of	of	IN
en-wikipedia-org-4539	746	8	Homeland	Homeland	NNP
en-wikipedia-org-4539	746	9	Security	Security	NNP
en-wikipedia-org-4539	746	10	at	at	IN
en-wikipedia-org-4539	746	11	bottom	bottom	NN
en-wikipedia-org-4539	746	12	right	right	RB
en-wikipedia-org-4539	746	13	of	of	IN
en-wikipedia-org-4539	746	14	page	page	NN
en-wikipedia-org-4539	746	15	"	"	''
en-wikipedia-org-4539	746	16	.	.	.
en-wikipedia-org-4539	747	1	Cbp.gov	Cbp.gov	NNP
en-wikipedia-org-4539	747	2	.	.	.
en-wikipedia-org-4539	748	1	2005	2005	CD
en-wikipedia-org-4539	748	2	-	-	SYM
en-wikipedia-org-4539	748	3	09	09	CD
en-wikipedia-org-4539	748	4	-	-	HYPH
en-wikipedia-org-4539	748	5	28	28	CD
en-wikipedia-org-4539	748	6	.	.	.
en-wikipedia-org-4539	749	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	749	2	2013	2013	CD
en-wikipedia-org-4539	749	3	-	-	SYM
en-wikipedia-org-4539	749	4	11	11	CD
en-wikipedia-org-4539	749	5	-	-	SYM
en-wikipedia-org-4539	749	6	15	15	CD
en-wikipedia-org-4539	749	7	.	.	.
en-wikipedia-org-4539	750	1	^	^	FW
en-wikipedia-org-4539	750	2	"	"	``
en-wikipedia-org-4539	750	3	Internal	Internal	NNP
en-wikipedia-org-4539	750	4	Revenue	Revenue	NNP
en-wikipedia-org-4539	750	5	Bulletin	Bulletin	NNP
en-wikipedia-org-4539	750	6	:	:	:
en-wikipedia-org-4539	750	7	2012	2012	CD
en-wikipedia-org-4539	750	8	-	-	SYM
en-wikipedia-org-4539	750	9	23	23	CD
en-wikipedia-org-4539	750	10	"	"	''
en-wikipedia-org-4539	750	11	.	.	.
en-wikipedia-org-4539	751	1	Internal	Internal	NNP
en-wikipedia-org-4539	751	2	Revenue	Revenue	NNP
en-wikipedia-org-4539	751	3	Service	Service	NNP
en-wikipedia-org-4539	751	4	.	.	.
en-wikipedia-org-4539	752	1	4	4	CD
en-wikipedia-org-4539	752	2	June	June	NNP
en-wikipedia-org-4539	752	3	2012	2012	CD
en-wikipedia-org-4539	752	4	.	.	.
en-wikipedia-org-4539	753	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	753	2	7	7	CD
en-wikipedia-org-4539	753	3	June	June	NNP
en-wikipedia-org-4539	753	4	2012	2012	CD
en-wikipedia-org-4539	753	5	.	.	.
en-wikipedia-org-4539	754	1	^	^	NFP
en-wikipedia-org-4539	754	2	Constitution	Constitution	NNP
en-wikipedia-org-4539	754	3	Article	Article	NNP
en-wikipedia-org-4539	754	4	I	I	NNP
en-wikipedia-org-4539	754	5	Section	section	NN
en-wikipedia-org-4539	754	6	8	8	CD
en-wikipedia-org-4539	754	7	.	.	.
en-wikipedia-org-4539	755	1	^	^	NNP
en-wikipedia-org-4539	755	2	Frivolous	Frivolous	NNP
en-wikipedia-org-4539	755	3	Tax	Tax	NNP
en-wikipedia-org-4539	755	4	,	,	,
en-wikipedia-org-4539	755	5	Internal	Internal	NNP
en-wikipedia-org-4539	755	6	Revenue	Revenue	NNP
en-wikipedia-org-4539	755	7	Service	Service	NNP
en-wikipedia-org-4539	755	8	^	^	NN
en-wikipedia-org-4539	755	9	United	United	NNP
en-wikipedia-org-4539	755	10	States	States	NNP
en-wikipedia-org-4539	755	11	v.	v.	IN
en-wikipedia-org-4539	755	12	Thomas	Thomas	NNP
en-wikipedia-org-4539	755	13	,	,	,
en-wikipedia-org-4539	755	14	788	788	CD
en-wikipedia-org-4539	755	15	F.2d	F.2d	NNS
en-wikipedia-org-4539	755	16	1250	1250	CD
en-wikipedia-org-4539	755	17	,	,	,
en-wikipedia-org-4539	755	18	(	(	-LRB-
en-wikipedia-org-4539	755	19	7th	7th	JJ
en-wikipedia-org-4539	755	20	Cir	Cir	NNP
en-wikipedia-org-4539	755	21	.	.	.
en-wikipedia-org-4539	756	1	1986	1986	CD
en-wikipedia-org-4539	756	2	)	)	-RRB-
en-wikipedia-org-4539	756	3	,	,	,
en-wikipedia-org-4539	756	4	cert	cert	NN
en-wikipedia-org-4539	756	5	.	.	.
en-wikipedia-org-4539	757	1	denied	deny	VBN
en-wikipedia-org-4539	757	2	,	,	,
en-wikipedia-org-4539	757	3	107	107	CD
en-wikipedia-org-4539	757	4	S.Ct	s.ct	NN
en-wikipedia-org-4539	757	5	.	.	.
en-wikipedia-org-4539	758	1	187	187	CD
en-wikipedia-org-4539	758	2	(	(	-LRB-
en-wikipedia-org-4539	758	3	1986	1986	CD
en-wikipedia-org-4539	758	4	)	)	-RRB-
en-wikipedia-org-4539	758	5	;	;	:
en-wikipedia-org-4539	758	6	United	United	NNP
en-wikipedia-org-4539	758	7	States	States	NNP
en-wikipedia-org-4539	758	8	v.	v.	IN
en-wikipedia-org-4539	758	9	Benson	Benson	NNP
en-wikipedia-org-4539	758	10	,	,	,
en-wikipedia-org-4539	758	11	941	941	CD
en-wikipedia-org-4539	758	12	F.2d	F.2d	NNS
en-wikipedia-org-4539	758	13	598	598	CD
en-wikipedia-org-4539	758	14	,	,	,
en-wikipedia-org-4539	758	15	91	91	CD
en-wikipedia-org-4539	758	16	-	-	HYPH
en-wikipedia-org-4539	758	17	2	2	CD
en-wikipedia-org-4539	758	18	U.S.	U.S.	NNP
en-wikipedia-org-4539	758	19	Tax	Tax	NNP
en-wikipedia-org-4539	758	20	Cas	Cas	NNP
en-wikipedia-org-4539	758	21	.	.	.
en-wikipedia-org-4539	759	1	(	(	-LRB-
en-wikipedia-org-4539	759	2	CCH	CCH	NNP
en-wikipedia-org-4539	759	3	)	)	-RRB-
en-wikipedia-org-4539	759	4	¶	¶	ADD
en-wikipedia-org-4539	759	5	50,437	50,437	CD
en-wikipedia-org-4539	759	6	(	(	-LRB-
en-wikipedia-org-4539	759	7	7th	7th	JJ
en-wikipedia-org-4539	759	8	Cir	Cir	NNPS
en-wikipedia-org-4539	759	9	.	.	.
en-wikipedia-org-4539	760	1	1991	1991	CD
en-wikipedia-org-4539	760	2	)	)	-RRB-
en-wikipedia-org-4539	760	3	;	;	:
en-wikipedia-org-4539	760	4	Knoblauch	Knoblauch	NNP
en-wikipedia-org-4539	760	5	v.	v.	IN
en-wikipedia-org-4539	760	6	Commissioner	Commissioner	NNP
en-wikipedia-org-4539	760	7	,	,	,
en-wikipedia-org-4539	760	8	749	749	CD
en-wikipedia-org-4539	760	9	F.2d	f.2d	NN
en-wikipedia-org-4539	760	10	200	200	CD
en-wikipedia-org-4539	760	11	,	,	,
en-wikipedia-org-4539	760	12	85	85	CD
en-wikipedia-org-4539	760	13	-	-	SYM
en-wikipedia-org-4539	760	14	1	1	CD
en-wikipedia-org-4539	760	15	U.S.	U.S.	NNP
en-wikipedia-org-4539	760	16	Tax	Tax	NNP
en-wikipedia-org-4539	760	17	.	.	.
en-wikipedia-org-4539	761	1	Cas	Cas	NNP
en-wikipedia-org-4539	761	2	.	.	.
en-wikipedia-org-4539	762	1	(	(	-LRB-
en-wikipedia-org-4539	762	2	CCH	CCH	NNP
en-wikipedia-org-4539	762	3	)	)	-RRB-
en-wikipedia-org-4539	762	4	¶	¶	ADD
en-wikipedia-org-4539	762	5	9109	9109	CD
en-wikipedia-org-4539	762	6	(	(	-LRB-
en-wikipedia-org-4539	762	7	5th	5th	JJ
en-wikipedia-org-4539	762	8	Cir	Cir	NNP
en-wikipedia-org-4539	762	9	.	.	.
en-wikipedia-org-4539	763	1	1984	1984	CD
en-wikipedia-org-4539	763	2	)	)	-RRB-
en-wikipedia-org-4539	763	3	,	,	,
en-wikipedia-org-4539	763	4	cert	cert	NN
en-wikipedia-org-4539	763	5	.	.	.
en-wikipedia-org-4539	764	1	denied	deny	VBN
en-wikipedia-org-4539	764	2	,	,	,
en-wikipedia-org-4539	764	3	474	474	CD
en-wikipedia-org-4539	764	4	U.S.	U.S.	NNP
en-wikipedia-org-4539	764	5	830	830	CD
en-wikipedia-org-4539	764	6	(	(	-LRB-
en-wikipedia-org-4539	764	7	1985	1985	CD
en-wikipedia-org-4539	764	8	)	)	-RRB-
en-wikipedia-org-4539	764	9	;	;	:
en-wikipedia-org-4539	764	10	Ficalora	Ficalora	NNP
en-wikipedia-org-4539	764	11	v.	v.	IN
en-wikipedia-org-4539	764	12	Commissioner	Commissioner	NNP
en-wikipedia-org-4539	764	13	,	,	,
en-wikipedia-org-4539	764	14	751	751	CD
en-wikipedia-org-4539	764	15	F.2d	F.2d	NNP
en-wikipedia-org-4539	764	16	85	85	CD
en-wikipedia-org-4539	764	17	,	,	,
en-wikipedia-org-4539	764	18	85	85	CD
en-wikipedia-org-4539	764	19	-	-	SYM
en-wikipedia-org-4539	764	20	1	1	CD
en-wikipedia-org-4539	764	21	U.S.	U.S.	NNP
en-wikipedia-org-4539	764	22	Tax	Tax	NNP
en-wikipedia-org-4539	764	23	Cas	Cas	NNP
en-wikipedia-org-4539	764	24	.	.	.
en-wikipedia-org-4539	765	1	(	(	-LRB-
en-wikipedia-org-4539	765	2	CCH	CCH	NNP
en-wikipedia-org-4539	765	3	)	)	-RRB-
en-wikipedia-org-4539	765	4	¶	¶	ADD
en-wikipedia-org-4539	765	5	9103	9103	CD
en-wikipedia-org-4539	765	6	(	(	-LRB-
en-wikipedia-org-4539	765	7	2d	2d	NNP
en-wikipedia-org-4539	765	8	Cir	Cir	NNP
en-wikipedia-org-4539	765	9	.	.	.
en-wikipedia-org-4539	766	1	1984	1984	CD
en-wikipedia-org-4539	766	2	)	)	-RRB-
en-wikipedia-org-4539	766	3	;	;	:
en-wikipedia-org-4539	766	4	Sisk	Sisk	NNP
en-wikipedia-org-4539	766	5	v.	v.	IN
en-wikipedia-org-4539	766	6	Commissioner	Commissioner	NNP
en-wikipedia-org-4539	766	7	;	;	:
en-wikipedia-org-4539	766	8	791	791	CD
en-wikipedia-org-4539	766	9	F.2d	F.2d	NNS
en-wikipedia-org-4539	766	10	58	58	CD
en-wikipedia-org-4539	766	11	,	,	,
en-wikipedia-org-4539	766	12	86	86	CD
en-wikipedia-org-4539	766	13	-	-	SYM
en-wikipedia-org-4539	766	14	1	1	CD
en-wikipedia-org-4539	766	15	U.S.	U.S.	NNP
en-wikipedia-org-4539	766	16	Tax	Tax	NNP
en-wikipedia-org-4539	766	17	Cas	Cas	NNP
en-wikipedia-org-4539	766	18	.	.	.
en-wikipedia-org-4539	767	1	(	(	-LRB-
en-wikipedia-org-4539	767	2	CCH	CCH	NNP
en-wikipedia-org-4539	767	3	)	)	-RRB-
en-wikipedia-org-4539	767	4	¶	¶	ADD
en-wikipedia-org-4539	767	5	9433	9433	CD
en-wikipedia-org-4539	767	6	(	(	-LRB-
en-wikipedia-org-4539	767	7	6th	6th	JJ
en-wikipedia-org-4539	767	8	Cir	Cir	NNP
en-wikipedia-org-4539	767	9	.	.	.
en-wikipedia-org-4539	768	1	1986	1986	CD
en-wikipedia-org-4539	768	2	)	)	-RRB-
en-wikipedia-org-4539	768	3	;	;	:
en-wikipedia-org-4539	768	4	United	United	NNP
en-wikipedia-org-4539	768	5	States	States	NNP
en-wikipedia-org-4539	768	6	v.	v.	CC
en-wikipedia-org-4539	768	7	Sitka	Sitka	NNP
en-wikipedia-org-4539	768	8	,	,	,
en-wikipedia-org-4539	768	9	845	845	CD
en-wikipedia-org-4539	768	10	F.2d	F.2d	NNS
en-wikipedia-org-4539	768	11	43	43	CD
en-wikipedia-org-4539	768	12	,	,	,
en-wikipedia-org-4539	768	13	88	88	CD
en-wikipedia-org-4539	768	14	-	-	SYM
en-wikipedia-org-4539	768	15	1	1	CD
en-wikipedia-org-4539	768	16	U.S.	U.S.	NNP
en-wikipedia-org-4539	768	17	Tax	Tax	NNP
en-wikipedia-org-4539	768	18	Cas	Cas	NNP
en-wikipedia-org-4539	768	19	.	.	.
en-wikipedia-org-4539	769	1	(	(	-LRB-
en-wikipedia-org-4539	769	2	CCH	CCH	NNP
en-wikipedia-org-4539	769	3	)	)	-RRB-
en-wikipedia-org-4539	769	4	¶	¶	ADD
en-wikipedia-org-4539	769	5	9308	9308	CD
en-wikipedia-org-4539	769	6	(	(	-LRB-
en-wikipedia-org-4539	769	7	2d	2d	NNP
en-wikipedia-org-4539	769	8	Cir	Cir	NNP
en-wikipedia-org-4539	769	9	.	.	.
en-wikipedia-org-4539	770	1	)	)	-RRB-
en-wikipedia-org-4539	770	2	,	,	,
en-wikipedia-org-4539	770	3	cert	cert	NN
en-wikipedia-org-4539	770	4	.	.	.
en-wikipedia-org-4539	771	1	denied	deny	VBN
en-wikipedia-org-4539	771	2	,	,	,
en-wikipedia-org-4539	771	3	488	488	CD
en-wikipedia-org-4539	771	4	U.S.	U.S.	NNP
en-wikipedia-org-4539	771	5	827	827	CD
en-wikipedia-org-4539	771	6	(	(	-LRB-
en-wikipedia-org-4539	771	7	1988	1988	CD
en-wikipedia-org-4539	771	8	)	)	-RRB-
en-wikipedia-org-4539	771	9	;	;	:
en-wikipedia-org-4539	771	10	United	United	NNP
en-wikipedia-org-4539	771	11	States	States	NNP
en-wikipedia-org-4539	771	12	v.	v.	IN
en-wikipedia-org-4539	771	13	Stahl	Stahl	NNP
en-wikipedia-org-4539	771	14	,	,	,
en-wikipedia-org-4539	771	15	792	792	CD
en-wikipedia-org-4539	771	16	F.2d	F.2d	NNP
en-wikipedia-org-4539	771	17	1438	1438	CD
en-wikipedia-org-4539	771	18	,	,	,
en-wikipedia-org-4539	771	19	86	86	CD
en-wikipedia-org-4539	771	20	-	-	SYM
en-wikipedia-org-4539	771	21	2	2	CD
en-wikipedia-org-4539	771	22	U.S.	U.S.	NNP
en-wikipedia-org-4539	771	23	Tax	Tax	NNP
en-wikipedia-org-4539	771	24	Cas	Cas	NNP
en-wikipedia-org-4539	771	25	.	.	.
en-wikipedia-org-4539	772	1	(	(	-LRB-
en-wikipedia-org-4539	772	2	CCH	CCH	NNP
en-wikipedia-org-4539	772	3	)	)	-RRB-
en-wikipedia-org-4539	772	4	¶	¶	ADD
en-wikipedia-org-4539	772	5	9518	9518	CD
en-wikipedia-org-4539	772	6	(	(	-LRB-
en-wikipedia-org-4539	772	7	9th	9th	NNP
en-wikipedia-org-4539	772	8	Cir	Cir	NNP
en-wikipedia-org-4539	772	9	.	.	.
en-wikipedia-org-4539	773	1	1986	1986	CD
en-wikipedia-org-4539	773	2	)	)	-RRB-
en-wikipedia-org-4539	773	3	,	,	,
en-wikipedia-org-4539	773	4	cert	cert	NN
en-wikipedia-org-4539	773	5	.	.	.
en-wikipedia-org-4539	774	1	denied	deny	VBN
en-wikipedia-org-4539	774	2	,	,	,
en-wikipedia-org-4539	774	3	107	107	CD
en-wikipedia-org-4539	774	4	S.	S.	NNP
en-wikipedia-org-4539	774	5	Ct	Ct	NNP
en-wikipedia-org-4539	774	6	.	.	NNP
en-wikipedia-org-4539	774	7	888	888	CD
en-wikipedia-org-4539	774	8	(	(	-LRB-
en-wikipedia-org-4539	774	9	1987	1987	CD
en-wikipedia-org-4539	774	10	)	)	-RRB-
en-wikipedia-org-4539	774	11	;	;	:
en-wikipedia-org-4539	774	12	United	United	NNP
en-wikipedia-org-4539	774	13	States	States	NNP
en-wikipedia-org-4539	774	14	v.	v.	CC
en-wikipedia-org-4539	774	15	House	House	NNP
en-wikipedia-org-4539	774	16	,	,	,
en-wikipedia-org-4539	774	17	617	617	CD
en-wikipedia-org-4539	774	18	F.	F.	NNP
en-wikipedia-org-4539	774	19	Supp	Supp	NNP
en-wikipedia-org-4539	774	20	.	.	.
en-wikipedia-org-4539	775	1	237	237	CD
en-wikipedia-org-4539	775	2	,	,	,
en-wikipedia-org-4539	775	3	87	87	CD
en-wikipedia-org-4539	775	4	-	-	SYM
en-wikipedia-org-4539	775	5	2	2	CD
en-wikipedia-org-4539	775	6	U.S.	U.S.	NNP
en-wikipedia-org-4539	775	7	Tax	Tax	NNP
en-wikipedia-org-4539	775	8	Cas	Cas	NNP
en-wikipedia-org-4539	775	9	.	.	.
en-wikipedia-org-4539	776	1	(	(	-LRB-
en-wikipedia-org-4539	776	2	CCH	CCH	NNP
en-wikipedia-org-4539	776	3	)	)	-RRB-
en-wikipedia-org-4539	776	4	¶	¶	ADD
en-wikipedia-org-4539	776	5	9562	9562	CD
en-wikipedia-org-4539	776	6	(	(	-LRB-
en-wikipedia-org-4539	776	7	W.D.	W.D.	NNP
en-wikipedia-org-4539	777	1	Mich.	Michigan	NNP
en-wikipedia-org-4539	777	2	1985	1985	CD
en-wikipedia-org-4539	777	3	)	)	-RRB-
en-wikipedia-org-4539	777	4	;	;	:
en-wikipedia-org-4539	777	5	Ivey	Ivey	NNP
en-wikipedia-org-4539	777	6	v.	v.	IN
en-wikipedia-org-4539	777	7	United	United	NNP
en-wikipedia-org-4539	777	8	States	States	NNP
en-wikipedia-org-4539	777	9	,	,	,
en-wikipedia-org-4539	777	10	76	76	CD
en-wikipedia-org-4539	777	11	-	-	SYM
en-wikipedia-org-4539	777	12	2	2	CD
en-wikipedia-org-4539	777	13	U.S.	U.S.	NNP
en-wikipedia-org-4539	777	14	Tax	Tax	NNP
en-wikipedia-org-4539	777	15	Cas	Cas	NNP
en-wikipedia-org-4539	777	16	.	.	.
en-wikipedia-org-4539	778	1	(	(	-LRB-
en-wikipedia-org-4539	778	2	CCH	CCH	NNP
en-wikipedia-org-4539	778	3	)	)	-RRB-
en-wikipedia-org-4539	778	4	¶	¶	ADD
en-wikipedia-org-4539	778	5	9682	9682	CD
en-wikipedia-org-4539	778	6	(	(	-LRB-
en-wikipedia-org-4539	778	7	E.D.	E.D.	NNP
en-wikipedia-org-4539	779	1	Wisc	Wisc	NNP
en-wikipedia-org-4539	779	2	.	.	.
en-wikipedia-org-4539	780	1	1976	1976	CD
en-wikipedia-org-4539	780	2	)	)	-RRB-
en-wikipedia-org-4539	780	3	.	.	.
en-wikipedia-org-4539	781	1	^	^	NNP
en-wikipedia-org-4539	781	2	Brown	Brown	NNP
en-wikipedia-org-4539	781	3	v.	v.	IN
en-wikipedia-org-4539	781	4	Commissioner	Commissioner	NNP
en-wikipedia-org-4539	781	5	;	;	:
en-wikipedia-org-4539	781	6	53	53	CD
en-wikipedia-org-4539	781	7	T.C.M.	t.c.m.	NN
en-wikipedia-org-4539	782	1	(	(	-LRB-
en-wikipedia-org-4539	782	2	CCH	CCH	NNP
en-wikipedia-org-4539	782	3	)	)	-RRB-
en-wikipedia-org-4539	782	4	94	94	CD
en-wikipedia-org-4539	782	5	,	,	,
en-wikipedia-org-4539	782	6	T.C.	T.C.	NNP
en-wikipedia-org-4539	783	1	Memo	Memo	NNP
en-wikipedia-org-4539	783	2	1987	1987	CD
en-wikipedia-org-4539	783	3	-	-	SYM
en-wikipedia-org-4539	783	4	78	78	CD
en-wikipedia-org-4539	783	5	,	,	,
en-wikipedia-org-4539	783	6	CCH	CCH	NNP
en-wikipedia-org-4539	783	7	Dec.	December	NNP
en-wikipedia-org-4539	783	8	43,696(M	43,696(m	CD
en-wikipedia-org-4539	783	9	)	)	-RRB-
en-wikipedia-org-4539	783	10	(	(	-LRB-
en-wikipedia-org-4539	783	11	1987	1987	CD
en-wikipedia-org-4539	783	12	)	)	-RRB-
en-wikipedia-org-4539	783	13	;	;	:
en-wikipedia-org-4539	783	14	Lysiak	Lysiak	NNP
en-wikipedia-org-4539	783	15	v.	v.	IN
en-wikipedia-org-4539	783	16	Commissioner	Commissioner	NNP
en-wikipedia-org-4539	783	17	;	;	:
en-wikipedia-org-4539	783	18	816	816	CD
en-wikipedia-org-4539	783	19	F.2d	F.2d	NNS
en-wikipedia-org-4539	783	20	311	311	CD
en-wikipedia-org-4539	783	21	,	,	,
en-wikipedia-org-4539	783	22	87	87	CD
en-wikipedia-org-4539	783	23	-	-	SYM
en-wikipedia-org-4539	783	24	1	1	CD
en-wikipedia-org-4539	783	25	U.S.	U.S.	NNP
en-wikipedia-org-4539	783	26	Tax	Tax	NNP
en-wikipedia-org-4539	783	27	Cas	Cas	NNP
en-wikipedia-org-4539	783	28	.	.	.
en-wikipedia-org-4539	784	1	(	(	-LRB-
en-wikipedia-org-4539	784	2	CCH	CCH	NNP
en-wikipedia-org-4539	784	3	)	)	-RRB-
en-wikipedia-org-4539	784	4	¶	¶	ADD
en-wikipedia-org-4539	784	5	9296	9296	CD
en-wikipedia-org-4539	784	6	(	(	-LRB-
en-wikipedia-org-4539	784	7	7th	7th	JJ
en-wikipedia-org-4539	784	8	Cir	Cir	NNP
en-wikipedia-org-4539	784	9	.	.	.
en-wikipedia-org-4539	785	1	1987	1987	CD
en-wikipedia-org-4539	785	2	)	)	-RRB-
en-wikipedia-org-4539	785	3	;	;	:
en-wikipedia-org-4539	785	4	and	and	CC
en-wikipedia-org-4539	785	5	Miller	Miller	NNP
en-wikipedia-org-4539	785	6	v.	v.	CC
en-wikipedia-org-4539	785	7	United	United	NNP
en-wikipedia-org-4539	785	8	States	States	NNP
en-wikipedia-org-4539	785	9	,	,	,
en-wikipedia-org-4539	785	10	868	868	CD
en-wikipedia-org-4539	785	11	F.2d	F.2d	NNS
en-wikipedia-org-4539	785	12	236	236	CD
en-wikipedia-org-4539	785	13	,	,	,
en-wikipedia-org-4539	785	14	89	89	CD
en-wikipedia-org-4539	785	15	-	-	SYM
en-wikipedia-org-4539	785	16	1	1	CD
en-wikipedia-org-4539	785	17	U.S.	U.S.	NNP
en-wikipedia-org-4539	785	18	Tax	Tax	NNP
en-wikipedia-org-4539	785	19	Cas	Cas	NNP
en-wikipedia-org-4539	785	20	.	.	.
en-wikipedia-org-4539	786	1	(	(	-LRB-
en-wikipedia-org-4539	786	2	CCH	CCH	NNP
en-wikipedia-org-4539	786	3	)	)	-RRB-
en-wikipedia-org-4539	786	4	¶	¶	ADD
en-wikipedia-org-4539	786	5	9184	9184	CD
en-wikipedia-org-4539	786	6	(	(	-LRB-
en-wikipedia-org-4539	786	7	7th	7th	JJ
en-wikipedia-org-4539	786	8	Cir	Cir	NNP
en-wikipedia-org-4539	786	9	.	.	.
en-wikipedia-org-4539	787	1	1989	1989	CD
en-wikipedia-org-4539	787	2	)	)	-RRB-
en-wikipedia-org-4539	787	3	.	.	.
en-wikipedia-org-4539	788	1	For	for	IN
en-wikipedia-org-4539	788	2	background	background	NN
en-wikipedia-org-4539	788	3	on	on	IN
en-wikipedia-org-4539	788	4	how	how	WRB
en-wikipedia-org-4539	788	5	arguments	argument	NNS
en-wikipedia-org-4539	788	6	that	that	IN
en-wikipedia-org-4539	788	7	the	the	DT
en-wikipedia-org-4539	788	8	tax	tax	NN
en-wikipedia-org-4539	788	9	laws	law	NNS
en-wikipedia-org-4539	788	10	are	be	VBP
en-wikipedia-org-4539	788	11	unconstitutional	unconstitutional	JJ
en-wikipedia-org-4539	788	12	may	may	MD
en-wikipedia-org-4539	788	13	help	help	VB
en-wikipedia-org-4539	788	14	the	the	DT
en-wikipedia-org-4539	788	15	prosecution	prosecution	NN
en-wikipedia-org-4539	788	16	prove	prove	VB
en-wikipedia-org-4539	788	17	willfulness	willfulness	NN
en-wikipedia-org-4539	788	18	in	in	IN
en-wikipedia-org-4539	788	19	tax	tax	NN
en-wikipedia-org-4539	788	20	evasion	evasion	NN
en-wikipedia-org-4539	788	21	cases	case	NNS
en-wikipedia-org-4539	788	22	,	,	,
en-wikipedia-org-4539	788	23	see	see	VB
en-wikipedia-org-4539	788	24	the	the	DT
en-wikipedia-org-4539	788	25	United	United	NNP
en-wikipedia-org-4539	788	26	States	States	NNP
en-wikipedia-org-4539	788	27	Supreme	Supreme	NNP
en-wikipedia-org-4539	788	28	Court	Court	NNP
en-wikipedia-org-4539	788	29	decision	decision	NN
en-wikipedia-org-4539	788	30	in	in	IN
en-wikipedia-org-4539	788	31	Cheek	Cheek	NNP
en-wikipedia-org-4539	788	32	v.	v.	IN
en-wikipedia-org-4539	788	33	United	United	NNP
en-wikipedia-org-4539	788	34	States	States	NNP
en-wikipedia-org-4539	788	35	,	,	,
en-wikipedia-org-4539	788	36	498	498	CD
en-wikipedia-org-4539	788	37	U.S.	U.S.	NNP
en-wikipedia-org-4539	788	38	192	192	CD
en-wikipedia-org-4539	788	39	(	(	-LRB-
en-wikipedia-org-4539	788	40	1991	1991	CD
en-wikipedia-org-4539	788	41	)	)	-RRB-
en-wikipedia-org-4539	788	42	(	(	-LRB-
en-wikipedia-org-4539	788	43	defendant	defendant	NN
en-wikipedia-org-4539	788	44	arguing	argue	VBG
en-wikipedia-org-4539	788	45	about	about	IN
en-wikipedia-org-4539	788	46	constitutionality	constitutionality	NN
en-wikipedia-org-4539	788	47	may	may	MD
en-wikipedia-org-4539	788	48	be	be	VB
en-wikipedia-org-4539	788	49	evidence	evidence	NN
en-wikipedia-org-4539	788	50	that	that	IN
en-wikipedia-org-4539	788	51	the	the	DT
en-wikipedia-org-4539	788	52	defendant	defendant	NN
en-wikipedia-org-4539	788	53	was	be	VBD
en-wikipedia-org-4539	788	54	aware	aware	JJ
en-wikipedia-org-4539	788	55	of	of	IN
en-wikipedia-org-4539	788	56	the	the	DT
en-wikipedia-org-4539	788	57	tax	tax	NN
en-wikipedia-org-4539	788	58	law	law	NN
en-wikipedia-org-4539	788	59	,	,	,
en-wikipedia-org-4539	788	60	and	and	CC
en-wikipedia-org-4539	788	61	is	be	VBZ
en-wikipedia-org-4539	788	62	not	not	RB
en-wikipedia-org-4539	788	63	a	a	DT
en-wikipedia-org-4539	788	64	defense	defense	NN
en-wikipedia-org-4539	788	65	to	to	IN
en-wikipedia-org-4539	788	66	a	a	DT
en-wikipedia-org-4539	788	67	charge	charge	NN
en-wikipedia-org-4539	788	68	of	of	IN
en-wikipedia-org-4539	788	69	willfulness	willfulness	NN
en-wikipedia-org-4539	788	70	)	)	-RRB-
en-wikipedia-org-4539	788	71	.	.	.
en-wikipedia-org-4539	789	1	^	^	NNP
en-wikipedia-org-4539	789	2	a	a	DT
en-wikipedia-org-4539	789	3	b	b	NN
en-wikipedia-org-4539	789	4	Page	Page	NNP
en-wikipedia-org-4539	789	5	,	,	,
en-wikipedia-org-4539	789	6	Benjamin	Benjamin	NNP
en-wikipedia-org-4539	789	7	I.	I.	NNP
en-wikipedia-org-4539	789	8	;	;	:
en-wikipedia-org-4539	789	9	Bartels	Bartels	NNP
en-wikipedia-org-4539	789	10	,	,	,
en-wikipedia-org-4539	789	11	Larry	Larry	NNP
en-wikipedia-org-4539	789	12	M.	M.	NNP
en-wikipedia-org-4539	789	13	;	;	:
en-wikipedia-org-4539	789	14	Seawright	Seawright	NNP
en-wikipedia-org-4539	789	15	,	,	,
en-wikipedia-org-4539	789	16	Jason	Jason	NNP
en-wikipedia-org-4539	789	17	(	(	-LRB-
en-wikipedia-org-4539	789	18	2013	2013	CD
en-wikipedia-org-4539	789	19	)	)	-RRB-
en-wikipedia-org-4539	789	20	.	.	.
en-wikipedia-org-4539	790	1	"	"	``
en-wikipedia-org-4539	790	2	Democracy	democracy	NN
en-wikipedia-org-4539	790	3	and	and	CC
en-wikipedia-org-4539	790	4	the	the	DT
en-wikipedia-org-4539	790	5	Policy	Policy	NNP
en-wikipedia-org-4539	790	6	Preferences	Preferences	NNPS
en-wikipedia-org-4539	790	7	of	of	IN
en-wikipedia-org-4539	790	8	Wealthy	Wealthy	NNP
en-wikipedia-org-4539	790	9	Americans	Americans	NNPS
en-wikipedia-org-4539	790	10	"	"	''
en-wikipedia-org-4539	790	11	.	.	.
en-wikipedia-org-4539	791	1	Perspectives	perspective	NNS
en-wikipedia-org-4539	791	2	on	on	IN
en-wikipedia-org-4539	791	3	Politics	Politics	NNPS
en-wikipedia-org-4539	791	4	.	.	.
en-wikipedia-org-4539	792	1	11	11	CD
en-wikipedia-org-4539	792	2	(	(	-LRB-
en-wikipedia-org-4539	792	3	1	1	CD
en-wikipedia-org-4539	792	4	)	)	-RRB-
en-wikipedia-org-4539	792	5	:	:	:
en-wikipedia-org-4539	792	6	51–73	51–73	CD
en-wikipedia-org-4539	792	7	.	.	.
en-wikipedia-org-4539	793	1	doi:10.1017	doi:10.1017	NNP
en-wikipedia-org-4539	793	2	/	/	SYM
en-wikipedia-org-4539	793	3	s153759271200360x	s153759271200360x	NNP
en-wikipedia-org-4539	793	4	.	.	.
en-wikipedia-org-4539	794	1	^	^	NNP
en-wikipedia-org-4539	794	2	Yglesias	Yglesias	NNP
en-wikipedia-org-4539	794	3	,	,	,
en-wikipedia-org-4539	794	4	Matthew	Matthew	NNP
en-wikipedia-org-4539	794	5	(	(	-LRB-
en-wikipedia-org-4539	794	6	March	March	NNP
en-wikipedia-org-4539	794	7	6	6	CD
en-wikipedia-org-4539	794	8	,	,	,
en-wikipedia-org-4539	794	9	2013	2013	CD
en-wikipedia-org-4539	794	10	)	)	-RRB-
en-wikipedia-org-4539	794	11	.	.	.
en-wikipedia-org-4539	795	1	"	"	``
en-wikipedia-org-4539	795	2	America	America	NNP
en-wikipedia-org-4539	795	3	Does	do	VBZ
en-wikipedia-org-4539	795	4	Tax	Tax	NNP
en-wikipedia-org-4539	795	5	Wealth	wealth	NN
en-wikipedia-org-4539	795	6	,	,	,
en-wikipedia-org-4539	795	7	Just	just	RB
en-wikipedia-org-4539	795	8	Not	not	RB
en-wikipedia-org-4539	795	9	Very	very	RB
en-wikipedia-org-4539	795	10	Intelligently	intelligently	RB
en-wikipedia-org-4539	795	11	"	"	''
en-wikipedia-org-4539	795	12	.	.	.
en-wikipedia-org-4539	796	1	Slate	slate	NN
en-wikipedia-org-4539	796	2	.	.	.
en-wikipedia-org-4539	797	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	797	2	18	18	CD
en-wikipedia-org-4539	797	3	March	March	NNP
en-wikipedia-org-4539	797	4	2013	2013	CD
en-wikipedia-org-4539	797	5	.	.	.
en-wikipedia-org-4539	798	1	^	^	NFP
en-wikipedia-org-4539	798	2	Bair	Bair	NNP
en-wikipedia-org-4539	798	3	,	,	,
en-wikipedia-org-4539	798	4	Sheila	Sheila	NNP
en-wikipedia-org-4539	798	5	(	(	-LRB-
en-wikipedia-org-4539	798	6	February	February	NNP
en-wikipedia-org-4539	798	7	26	26	CD
en-wikipedia-org-4539	798	8	,	,	,
en-wikipedia-org-4539	798	9	2013	2013	CD
en-wikipedia-org-4539	798	10	)	)	-RRB-
en-wikipedia-org-4539	798	11	.	.	.
en-wikipedia-org-4539	799	1	"	"	``
en-wikipedia-org-4539	799	2	Grand	Grand	NNP
en-wikipedia-org-4539	799	3	Old	Old	NNP
en-wikipedia-org-4539	799	4	Parity	Parity	NNP
en-wikipedia-org-4539	799	5	"	"	''
en-wikipedia-org-4539	799	6	.	.	.
en-wikipedia-org-4539	800	1	New	New	NNP
en-wikipedia-org-4539	800	2	York	York	NNP
en-wikipedia-org-4539	800	3	Times	Times	NNP
en-wikipedia-org-4539	800	4	.	.	.
en-wikipedia-org-4539	801	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	801	2	18	18	CD
en-wikipedia-org-4539	801	3	March	March	NNP
en-wikipedia-org-4539	801	4	2013	2013	CD
en-wikipedia-org-4539	801	5	.	.	.
en-wikipedia-org-4539	802	1	^	^	FW
en-wikipedia-org-4539	802	2	"	"	``
en-wikipedia-org-4539	802	3	IRS	IRS	NNP
en-wikipedia-org-4539	802	4	Updates	Updates	NNP
en-wikipedia-org-4539	802	5	Tax	Tax	NNP
en-wikipedia-org-4539	802	6	Gap	Gap	NNP
en-wikipedia-org-4539	802	7	Estimates	Estimates	NNPS
en-wikipedia-org-4539	802	8	"	"	''
en-wikipedia-org-4539	802	9	.	.	.
en-wikipedia-org-4539	803	1	Irs.gov	Irs.gov	NNP
en-wikipedia-org-4539	803	2	.	.	.
en-wikipedia-org-4539	804	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	804	2	2011	2011	CD
en-wikipedia-org-4539	804	3	-	-	SYM
en-wikipedia-org-4539	804	4	12	12	CD
en-wikipedia-org-4539	804	5	-	-	SYM
en-wikipedia-org-4539	804	6	10	10	CD
en-wikipedia-org-4539	804	7	.	.	.
en-wikipedia-org-4539	805	1	^	^	FW
en-wikipedia-org-4539	805	2	"	"	``
en-wikipedia-org-4539	805	3	Tax	tax	NN
en-wikipedia-org-4539	805	4	Gap	Gap	NNP
en-wikipedia-org-4539	805	5	for	for	IN
en-wikipedia-org-4539	805	6	Tax	Tax	NNP
en-wikipedia-org-4539	805	7	Year	Year	NNP
en-wikipedia-org-4539	805	8	2006	2006	CD
en-wikipedia-org-4539	805	9	Overview	Overview	NNP
en-wikipedia-org-4539	805	10	Jan.	January	NNP
en-wikipedia-org-4539	805	11	6	6	CD
en-wikipedia-org-4539	805	12	,	,	,
en-wikipedia-org-4539	805	13	2012	2012	CD
en-wikipedia-org-4539	805	14	"	"	''
en-wikipedia-org-4539	805	15	(	(	-LRB-
en-wikipedia-org-4539	805	16	PDF	PDF	NNP
en-wikipedia-org-4539	805	17	)	)	-RRB-
en-wikipedia-org-4539	805	18	.	.	.
en-wikipedia-org-4539	806	1	U.S.	U.S.	NNP
en-wikipedia-org-4539	806	2	Internal	Internal	NNP
en-wikipedia-org-4539	806	3	Revenue	Revenue	NNP
en-wikipedia-org-4539	806	4	Service	Service	NNP
en-wikipedia-org-4539	806	5	.	.	.
en-wikipedia-org-4539	807	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	807	2	2012	2012	CD
en-wikipedia-org-4539	807	3	-	-	HYPH
en-wikipedia-org-4539	807	4	06	06	CD
en-wikipedia-org-4539	807	5	-	-	HYPH
en-wikipedia-org-4539	807	6	14	14	CD
en-wikipedia-org-4539	807	7	.	.	.
en-wikipedia-org-4539	808	1	^	^	NNP
en-wikipedia-org-4539	808	2	a	a	DT
en-wikipedia-org-4539	808	3	b	b	NN
en-wikipedia-org-4539	808	4	Richard	Richard	NNP
en-wikipedia-org-4539	808	5	Cebula	Cebula	NNP
en-wikipedia-org-4539	808	6	and	and	CC
en-wikipedia-org-4539	808	7	Edgar	Edgar	NNP
en-wikipedia-org-4539	808	8	Feige	Feige	NNP
en-wikipedia-org-4539	808	9	"	"	``
en-wikipedia-org-4539	808	10	America	America	NNP
en-wikipedia-org-4539	808	11	's	's	POS
en-wikipedia-org-4539	808	12	Underground	Underground	NNP
en-wikipedia-org-4539	808	13	Economy	economy	NN
en-wikipedia-org-4539	808	14	:	:	:
en-wikipedia-org-4539	808	15	Measuring	measure	VBG
en-wikipedia-org-4539	808	16	the	the	DT
en-wikipedia-org-4539	808	17	Size	Size	NNP
en-wikipedia-org-4539	808	18	,	,	,
en-wikipedia-org-4539	808	19	Growth	Growth	NNP
en-wikipedia-org-4539	808	20	and	and	CC
en-wikipedia-org-4539	808	21	Determinants	Determinants	NNPS
en-wikipedia-org-4539	808	22	of	of	IN
en-wikipedia-org-4539	808	23	Income	Income	NNP
en-wikipedia-org-4539	808	24	Tax	Tax	NNP
en-wikipedia-org-4539	808	25	Evasion	Evasion	NNP
en-wikipedia-org-4539	808	26	in	in	IN
en-wikipedia-org-4539	808	27	the	the	DT
en-wikipedia-org-4539	808	28	U.S	U.S	NNP
en-wikipedia-org-4539	808	29	"	"	''
en-wikipedia-org-4539	808	30	https://ideas.repec.org/p/pra/mprapa/29672.html	https://ideas.repec.org/p/pra/mprapa/29672.html	NN
en-wikipedia-org-4539	808	31	^	^	NN
en-wikipedia-org-4539	808	32	Laffer	Laffer	NNP
en-wikipedia-org-4539	808	33	,	,	,
en-wikipedia-org-4539	808	34	Arthur	Arthur	NNP
en-wikipedia-org-4539	808	35	;	;	:
en-wikipedia-org-4539	808	36	Winegarden	Winegarden	NNP
en-wikipedia-org-4539	808	37	,	,	,
en-wikipedia-org-4539	808	38	Wayne	Wayne	NNP
en-wikipedia-org-4539	808	39	;	;	:
en-wikipedia-org-4539	808	40	Childs	Childs	NNP
en-wikipedia-org-4539	808	41	,	,	,
en-wikipedia-org-4539	808	42	John	John	NNP
en-wikipedia-org-4539	808	43	(	(	-LRB-
en-wikipedia-org-4539	808	44	April	April	NNP
en-wikipedia-org-4539	808	45	2011	2011	CD
en-wikipedia-org-4539	808	46	)	)	-RRB-
en-wikipedia-org-4539	808	47	.	.	.
en-wikipedia-org-4539	809	1	"	"	``
en-wikipedia-org-4539	809	2	The	the	DT
en-wikipedia-org-4539	809	3	Economic	Economic	NNP
en-wikipedia-org-4539	809	4	Burden	Burden	NNP
en-wikipedia-org-4539	809	5	Caused	cause	VBN
en-wikipedia-org-4539	809	6	by	by	IN
en-wikipedia-org-4539	809	7	Tax	Tax	NNP
en-wikipedia-org-4539	809	8	Code	Code	NNP
en-wikipedia-org-4539	809	9	Complexity	Complexity	NNP
en-wikipedia-org-4539	809	10	"	"	''
en-wikipedia-org-4539	809	11	(	(	-LRB-
en-wikipedia-org-4539	809	12	PDF	PDF	NNP
en-wikipedia-org-4539	809	13	)	)	-RRB-
en-wikipedia-org-4539	809	14	.	.	.
en-wikipedia-org-4539	810	1	Retrieved	retrieve	VBN
en-wikipedia-org-4539	810	2	30	30	CD
en-wikipedia-org-4539	810	3	December	December	NNP
en-wikipedia-org-4539	810	4	2020	2020	CD
en-wikipedia-org-4539	810	5	.	.	.
en-wikipedia-org-4539	811	1	^	^	NN
en-wikipedia-org-4539	811	2	Jens	Jens	NNP
en-wikipedia-org-4539	811	3	P.	P.	NNP
en-wikipedia-org-4539	811	4	Jensen	Jensen	NNP
en-wikipedia-org-4539	811	5	,	,	,
en-wikipedia-org-4539	811	6	Property	Property	NNP
en-wikipedia-org-4539	811	7	Taxation	Taxation	NNP
en-wikipedia-org-4539	811	8	in	in	IN
en-wikipedia-org-4539	811	9	the	the	DT
en-wikipedia-org-4539	811	10	United	United	NNP
en-wikipedia-org-4539	811	11	States	States	NNP
en-wikipedia-org-4539	811	12	,	,	,
en-wikipedia-org-4539	811	13	1931	1931	CD
en-wikipedia-org-4539	811	14	,	,	,
en-wikipedia-org-4539	811	15	referring	refer	VBG
en-wikipedia-org-4539	811	16	to	to	IN
en-wikipedia-org-4539	811	17	a	a	DT
en-wikipedia-org-4539	811	18	1634	1634	CD
en-wikipedia-org-4539	811	19	Massachusetts	Massachusetts	NNP
en-wikipedia-org-4539	811	20	property	property	NN
en-wikipedia-org-4539	811	21	tax	tax	NN
en-wikipedia-org-4539	811	22	statute	statute	NN
en-wikipedia-org-4539	811	23	.	.	.
en-wikipedia-org-4539	812	1	^	^	NFP
en-wikipedia-org-4539	812	2	Tax	Tax	NNP
en-wikipedia-org-4539	812	3	History	History	NNP
en-wikipedia-org-4539	812	4	Museum	Museum	NNP
en-wikipedia-org-4539	812	5	1660–1712	1660–1712	CD
en-wikipedia-org-4539	812	6	,	,	,
en-wikipedia-org-4539	812	7	Tax	Tax	NNP
en-wikipedia-org-4539	812	8	Analysts	Analysts	NNPS
en-wikipedia-org-4539	812	9	.	.	.
en-wikipedia-org-4539	813	1	^	^	FW
en-wikipedia-org-4539	813	2	"	"	``
en-wikipedia-org-4539	813	3	Bookly	Bookly	NNP
en-wikipedia-org-4539	813	4	Academy	Academy	NNP
en-wikipedia-org-4539	813	5	"	"	''
en-wikipedia-org-4539	813	6	.	.	.
en-wikipedia-org-4539	814	1	^	^	NNP
en-wikipedia-org-4539	814	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	814	3	,	,	,
en-wikipedia-org-4539	814	4	p.	p.	NN
en-wikipedia-org-4539	814	5	928	928	CD
en-wikipedia-org-4539	814	6	.	.	.
en-wikipedia-org-4539	815	1	^	^	NNP
en-wikipedia-org-4539	815	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	815	3	,	,	,
en-wikipedia-org-4539	815	4	p.	p.	NN
en-wikipedia-org-4539	815	5	431	431	CD
en-wikipedia-org-4539	815	6	.	.	.
en-wikipedia-org-4539	816	1	^	^	NFP
en-wikipedia-org-4539	816	2	Revenue	Revenue	NNP
en-wikipedia-org-4539	816	3	Act	Act	NNP
en-wikipedia-org-4539	816	4	of	of	IN
en-wikipedia-org-4539	816	5	1861	1861	CD
en-wikipedia-org-4539	816	6	,	,	,
en-wikipedia-org-4539	816	7	sec	sec	NNP
en-wikipedia-org-4539	816	8	.	.	.
en-wikipedia-org-4539	817	1	49	49	CD
en-wikipedia-org-4539	817	2	,	,	,
en-wikipedia-org-4539	817	3	ch	ch	NN
en-wikipedia-org-4539	817	4	.	.	.
en-wikipedia-org-4539	818	1	45	45	CD
en-wikipedia-org-4539	818	2	,	,	,
en-wikipedia-org-4539	818	3	12	12	CD
en-wikipedia-org-4539	818	4	Stat	stat	JJ
en-wikipedia-org-4539	818	5	.	.	.
en-wikipedia-org-4539	819	1	292	292	CD
en-wikipedia-org-4539	819	2	,	,	,
en-wikipedia-org-4539	819	3	309	309	CD
en-wikipedia-org-4539	819	4	(	(	-LRB-
en-wikipedia-org-4539	819	5	Aug.	August	NNP
en-wikipedia-org-4539	819	6	5	5	CD
en-wikipedia-org-4539	819	7	,	,	,
en-wikipedia-org-4539	819	8	1861	1861	CD
en-wikipedia-org-4539	819	9	)	)	-RRB-
en-wikipedia-org-4539	819	10	.	.	.
en-wikipedia-org-4539	820	1	^	^	FW
en-wikipedia-org-4539	820	2	"	"	``
en-wikipedia-org-4539	820	3	Pollock	Pollock	NNP
en-wikipedia-org-4539	820	4	v.	v.	IN
en-wikipedia-org-4539	820	5	Farmers	Farmers	NNP
en-wikipedia-org-4539	820	6	'	'	POS
en-wikipedia-org-4539	820	7	Loan	Loan	NNP
en-wikipedia-org-4539	820	8	and	and	CC
en-wikipedia-org-4539	820	9	Trust	Trust	NNP
en-wikipedia-org-4539	820	10	Company	Company	NNP
en-wikipedia-org-4539	820	11	"	"	''
en-wikipedia-org-4539	820	12	.	.	.
en-wikipedia-org-4539	821	1	Law.cornell.edu	Law.cornell.edu	NNS
en-wikipedia-org-4539	821	2	.	.	.
en-wikipedia-org-4539	822	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	822	2	2013	2013	CD
en-wikipedia-org-4539	822	3	-	-	SYM
en-wikipedia-org-4539	822	4	10	10	CD
en-wikipedia-org-4539	822	5	-	-	SYM
en-wikipedia-org-4539	822	6	13	13	CD
en-wikipedia-org-4539	822	7	.	.	.
en-wikipedia-org-4539	823	1	^	^	FW
en-wikipedia-org-4539	823	2	"	"	``
en-wikipedia-org-4539	823	3	Tax	Tax	NNP
en-wikipedia-org-4539	823	4	History	History	NNP
en-wikipedia-org-4539	823	5	Museum	Museum	NNP
en-wikipedia-org-4539	823	6	,	,	,
en-wikipedia-org-4539	823	7	1901–1932	1901–1932	CD
en-wikipedia-org-4539	823	8	"	"	''
en-wikipedia-org-4539	823	9	.	.	.
en-wikipedia-org-4539	824	1	Taxhistory.org	Taxhistory.org	NNP
en-wikipedia-org-4539	824	2	.	.	.
en-wikipedia-org-4539	825	1	1906	1906	CD
en-wikipedia-org-4539	825	2	-	-	SYM
en-wikipedia-org-4539	825	3	04	04	CD
en-wikipedia-org-4539	825	4	-	-	HYPH
en-wikipedia-org-4539	825	5	14	14	CD
en-wikipedia-org-4539	825	6	.	.	.
en-wikipedia-org-4539	826	1	Retrieved	Retrieved	NNP
en-wikipedia-org-4539	826	2	2013	2013	CD
en-wikipedia-org-4539	826	3	-	-	SYM
en-wikipedia-org-4539	826	4	11	11	CD
en-wikipedia-org-4539	826	5	-	-	SYM
en-wikipedia-org-4539	826	6	15	15	CD
en-wikipedia-org-4539	826	7	.	.	.
en-wikipedia-org-4539	827	1	^	^	NFP
en-wikipedia-org-4539	827	2	See	see	VB
en-wikipedia-org-4539	827	3	changes	change	NNS
en-wikipedia-org-4539	827	4	in	in	IN
en-wikipedia-org-4539	827	5	1916	1916	CD
en-wikipedia-org-4539	827	6	,	,	,
en-wikipedia-org-4539	827	7	1917	1917	CD
en-wikipedia-org-4539	827	8	,	,	,
en-wikipedia-org-4539	827	9	1918	1918	CD
en-wikipedia-org-4539	827	10	,	,	,
en-wikipedia-org-4539	827	11	1921	1921	CD
en-wikipedia-org-4539	827	12	,	,	,
en-wikipedia-org-4539	827	13	1922	1922	CD
en-wikipedia-org-4539	827	14	,	,	,
en-wikipedia-org-4539	827	15	1924	1924	CD
en-wikipedia-org-4539	827	16	,	,	,
en-wikipedia-org-4539	827	17	1926	1926	CD
en-wikipedia-org-4539	827	18	,	,	,
en-wikipedia-org-4539	827	19	1928	1928	CD
en-wikipedia-org-4539	827	20	,	,	,
en-wikipedia-org-4539	827	21	1932	1932	CD
en-wikipedia-org-4539	827	22	,	,	,
en-wikipedia-org-4539	827	23	1934	1934	CD
en-wikipedia-org-4539	827	24	,	,	,
en-wikipedia-org-4539	827	25	1935	1935	CD
en-wikipedia-org-4539	827	26	,	,	,
en-wikipedia-org-4539	827	27	1936	1936	CD
en-wikipedia-org-4539	827	28	,	,	,
en-wikipedia-org-4539	827	29	1940	1940	CD
en-wikipedia-org-4539	827	30	,	,	,
en-wikipedia-org-4539	827	31	1941	1941	CD
en-wikipedia-org-4539	827	32	,	,	,
en-wikipedia-org-4539	827	33	1942	1942	CD
en-wikipedia-org-4539	827	34	,	,	,
en-wikipedia-org-4539	827	35	1943	1943	CD
en-wikipedia-org-4539	827	36	,	,	,
en-wikipedia-org-4539	827	37	1944	1944	CD
en-wikipedia-org-4539	827	38	,	,	,
en-wikipedia-org-4539	827	39	1945	1945	CD
en-wikipedia-org-4539	827	40	,	,	,
en-wikipedia-org-4539	827	41	1948	1948	CD
en-wikipedia-org-4539	827	42	,	,	,
en-wikipedia-org-4539	827	43	1950	1950	CD
en-wikipedia-org-4539	827	44	,	,	,
en-wikipedia-org-4539	827	45	1951	1951	CD
en-wikipedia-org-4539	827	46	,	,	,
en-wikipedia-org-4539	827	47	1953	1953	CD
en-wikipedia-org-4539	827	48	,	,	,
en-wikipedia-org-4539	827	49	1954	1954	CD
en-wikipedia-org-4539	827	50	,	,	,
en-wikipedia-org-4539	827	51	1964	1964	CD
en-wikipedia-org-4539	827	52	,	,	,
en-wikipedia-org-4539	827	53	1968	1968	CD
en-wikipedia-org-4539	827	54	,	,	,
en-wikipedia-org-4539	827	55	1969	1969	CD
en-wikipedia-org-4539	827	56	,	,	,
en-wikipedia-org-4539	827	57	1975	1975	CD
en-wikipedia-org-4539	827	58	,	,	,
en-wikipedia-org-4539	827	59	1978	1978	CD
en-wikipedia-org-4539	827	60	,	,	,
en-wikipedia-org-4539	827	61	1981	1981	CD
en-wikipedia-org-4539	827	62	,	,	,
en-wikipedia-org-4539	827	63	1986	1986	CD
en-wikipedia-org-4539	827	64	,	,	,
en-wikipedia-org-4539	827	65	1993	1993	CD
en-wikipedia-org-4539	827	66	,	,	,
en-wikipedia-org-4539	827	67	1997	1997	CD
en-wikipedia-org-4539	827	68	,	,	,
en-wikipedia-org-4539	827	69	2001	2001	CD
en-wikipedia-org-4539	827	70	,	,	,
en-wikipedia-org-4539	827	71	and	and	CC
en-wikipedia-org-4539	827	72	2003	2003	CD
en-wikipedia-org-4539	827	73	.	.	.
en-wikipedia-org-4539	828	1	^	^	NFP
en-wikipedia-org-4539	828	2	Tax	Tax	NNP
en-wikipedia-org-4539	828	3	History	History	NNP
en-wikipedia-org-4539	828	4	Museum	Museum	NNP
en-wikipedia-org-4539	828	5	covering	cover	VBG
en-wikipedia-org-4539	828	6	1914–1915	1914–1915	CD
en-wikipedia-org-4539	828	7	.	.	.
en-wikipedia-org-4539	829	1	^	^	NNP
en-wikipedia-org-4539	829	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	829	3	,	,	,
en-wikipedia-org-4539	829	4	pp	pp	NNP
en-wikipedia-org-4539	829	5	.	.	.
en-wikipedia-org-4539	830	1	429	429	CD
en-wikipedia-org-4539	830	2	,	,	,
en-wikipedia-org-4539	830	3	431	431	CD
en-wikipedia-org-4539	830	4	.	.	.
en-wikipedia-org-4539	831	1	^	^	NNP
en-wikipedia-org-4539	831	2	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	831	3	,	,	,
en-wikipedia-org-4539	831	4	p.	p.	NN
en-wikipedia-org-4539	831	5	10	10	CD
en-wikipedia-org-4539	831	6	.	.	.
en-wikipedia-org-4539	832	1	^	^	NNP
en-wikipedia-org-4539	832	2	Federal	Federal	NNP
en-wikipedia-org-4539	832	3	Budget	Budget	NNP
en-wikipedia-org-4539	832	4	2012	2012	CD
en-wikipedia-org-4539	832	5	historical	historical	JJ
en-wikipedia-org-4539	832	6	tables	table	NNS
en-wikipedia-org-4539	832	7	2.4	2.4	CD
en-wikipedia-org-4539	832	8	and	and	CC
en-wikipedia-org-4539	832	9	2.5	2.5	CD
en-wikipedia-org-4539	832	10	.	.	.
en-wikipedia-org-4539	833	1	Census	Census	NNP
en-wikipedia-org-4539	833	2	Bureau	Bureau	NNP
en-wikipedia-org-4539	833	3	state	state	NN
en-wikipedia-org-4539	833	4	tax	tax	NN
en-wikipedia-org-4539	833	5	summary	summary	NN
en-wikipedia-org-4539	833	6	table	table	NN
en-wikipedia-org-4539	833	7	,	,	,
en-wikipedia-org-4539	833	8	year	year	NN
en-wikipedia-org-4539	833	9	2000	2000	CD
en-wikipedia-org-4539	833	10	.	.	.
en-wikipedia-org-4539	834	1	^	^	NNP
en-wikipedia-org-4539	834	2	See	see	UH
en-wikipedia-org-4539	834	3	,	,	,
en-wikipedia-org-4539	834	4	e.g.	e.g.	RB
en-wikipedia-org-4539	834	5	,	,	,
en-wikipedia-org-4539	834	6	Martin	Martin	NNP
en-wikipedia-org-4539	834	7	,	,	,
en-wikipedia-org-4539	834	8	James	James	NNP
en-wikipedia-org-4539	834	9	W.	W.	NNP
en-wikipedia-org-4539	834	10	et	et	NNP
en-wikipedia-org-4539	834	11	al	al	NNP
en-wikipedia-org-4539	834	12	,	,	,
en-wikipedia-org-4539	834	13	Tax	Tax	NNP
en-wikipedia-org-4539	834	14	Exemptions	Exemptions	NNPS
en-wikipedia-org-4539	834	15	,	,	,
en-wikipedia-org-4539	834	16	Tax	Tax	NNP
en-wikipedia-org-4539	834	17	Policy	Policy	NNP
en-wikipedia-org-4539	834	18	League	League	NNP
en-wikipedia-org-4539	834	19	,	,	,
en-wikipedia-org-4539	834	20	New	New	NNP
en-wikipedia-org-4539	834	21	York	York	NNP
en-wikipedia-org-4539	834	22	,	,	,
en-wikipedia-org-4539	834	23	cited	cite	VBD
en-wikipedia-org-4539	834	24	in	in	IN
en-wikipedia-org-4539	834	25	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	834	26	,	,	,
en-wikipedia-org-4539	834	27	pp	pp	NNP
en-wikipedia-org-4539	834	28	.	.	.
en-wikipedia-org-4539	835	1	1013–17	1013–17	ADD
en-wikipedia-org-4539	835	2	.	.	.
en-wikipedia-org-4539	836	1	^	^	NNP
en-wikipedia-org-4539	836	2	The	the	DT
en-wikipedia-org-4539	836	3	1861	1861	CD
en-wikipedia-org-4539	836	4	federal	federal	JJ
en-wikipedia-org-4539	836	5	income	income	NN
en-wikipedia-org-4539	836	6	tax	tax	NN
en-wikipedia-org-4539	836	7	exempted	exempt	VBD
en-wikipedia-org-4539	836	8	religious	religious	JJ
en-wikipedia-org-4539	836	9	,	,	,
en-wikipedia-org-4539	836	10	charitable	charitable	JJ
en-wikipedia-org-4539	836	11	,	,	,
en-wikipedia-org-4539	836	12	educational	educational	JJ
en-wikipedia-org-4539	836	13	,	,	,
en-wikipedia-org-4539	836	14	and	and	CC
en-wikipedia-org-4539	836	15	scientific	scientific	JJ
en-wikipedia-org-4539	836	16	organizations	organization	NNS
en-wikipedia-org-4539	836	17	.	.	.
en-wikipedia-org-4539	837	1	^	^	NNP
en-wikipedia-org-4539	837	2	The	the	DT
en-wikipedia-org-4539	837	3	Supreme	Supreme	NNP
en-wikipedia-org-4539	837	4	Court	Court	NNP
en-wikipedia-org-4539	837	5	ruled	rule	VBD
en-wikipedia-org-4539	837	6	that	that	IN
en-wikipedia-org-4539	837	7	the	the	DT
en-wikipedia-org-4539	837	8	federal	federal	JJ
en-wikipedia-org-4539	837	9	government	government	NN
en-wikipedia-org-4539	837	10	is	be	VBZ
en-wikipedia-org-4539	837	11	immune	immune	JJ
en-wikipedia-org-4539	837	12	from	from	IN
en-wikipedia-org-4539	837	13	state	state	NN
en-wikipedia-org-4539	837	14	taxation	taxation	NN
en-wikipedia-org-4539	837	15	in	in	IN
en-wikipedia-org-4539	837	16	McCulloch	McCulloch	NNP
en-wikipedia-org-4539	837	17	v.	v.	CC
en-wikipedia-org-4539	837	18	Maryland	Maryland	NNP
en-wikipedia-org-4539	837	19	,	,	,
en-wikipedia-org-4539	837	20	17	17	CD
en-wikipedia-org-4539	837	21	U.S.	U.S.	NNP
en-wikipedia-org-4539	837	22	316	316	CD
en-wikipedia-org-4539	837	23	(	(	-LRB-
en-wikipedia-org-4539	837	24	1819	1819	CD
en-wikipedia-org-4539	837	25	)	)	-RRB-
en-wikipedia-org-4539	837	26	.	.	.
en-wikipedia-org-4539	838	1	Further	further	JJ
en-wikipedia-org-4539	838	2	reading[edit	reading[edit	LS
en-wikipedia-org-4539	838	3	]	]	-RRB-
en-wikipedia-org-4539	838	4	Government	government	NN
en-wikipedia-org-4539	838	5	sources	source	NNS
en-wikipedia-org-4539	838	6	:	:	:
en-wikipedia-org-4539	838	7	IRS	IRS	NNP
en-wikipedia-org-4539	838	8	Publication	Publication	NNP
en-wikipedia-org-4539	838	9	17	17	CD
en-wikipedia-org-4539	838	10	,	,	,
en-wikipedia-org-4539	838	11	Your	-PRON-	PRP$
en-wikipedia-org-4539	838	12	Federal	Federal	NNP
en-wikipedia-org-4539	838	13	Income	Income	NNP
en-wikipedia-org-4539	838	14	Tax	Tax	NNP
en-wikipedia-org-4539	838	15	U.S.	U.S.	NNP
en-wikipedia-org-4539	838	16	Customs	Customs	NNP
en-wikipedia-org-4539	838	17	and	and	CC
en-wikipedia-org-4539	838	18	Border	Border	NNP
en-wikipedia-org-4539	838	19	Protection	Protection	NNP
en-wikipedia-org-4539	838	20	booklet	booklet	NN
en-wikipedia-org-4539	838	21	Importing	Importing	NNP
en-wikipedia-org-4539	838	22	into	into	IN
en-wikipedia-org-4539	838	23	the	the	DT
en-wikipedia-org-4539	838	24	United	United	NNP
en-wikipedia-org-4539	838	25	States	States	NNP
en-wikipedia-org-4539	838	26	IRS	IRS	NNP
en-wikipedia-org-4539	838	27	website	website	NN
en-wikipedia-org-4539	838	28	Links	link	NNS
en-wikipedia-org-4539	838	29	to	to	IN
en-wikipedia-org-4539	838	30	state	state	NN
en-wikipedia-org-4539	838	31	websites	website	NNS
en-wikipedia-org-4539	838	32	Customs	Customs	NNP
en-wikipedia-org-4539	838	33	and	and	CC
en-wikipedia-org-4539	838	34	Border	Border	NNP
en-wikipedia-org-4539	838	35	Patrol	Patrol	NNP
en-wikipedia-org-4539	838	36	website	website	NN
en-wikipedia-org-4539	838	37	Alcohol	Alcohol	NNP
en-wikipedia-org-4539	838	38	and	and	CC
en-wikipedia-org-4539	838	39	Tobacco	Tobacco	NNP
en-wikipedia-org-4539	838	40	Tax	Tax	NNP
en-wikipedia-org-4539	838	41	website	website	NN
en-wikipedia-org-4539	838	42	Law	Law	NNP
en-wikipedia-org-4539	838	43	&	&	CC
en-wikipedia-org-4539	838	44	regulations	regulation	NNS
en-wikipedia-org-4539	838	45	:	:	:
en-wikipedia-org-4539	838	46	Federal	federal	JJ
en-wikipedia-org-4539	838	47	tax	tax	NN
en-wikipedia-org-4539	838	48	law	law	NN
en-wikipedia-org-4539	838	49	,	,	,
en-wikipedia-org-4539	838	50	26	26	CD
en-wikipedia-org-4539	838	51	USC	USC	NNP
en-wikipedia-org-4539	838	52	Code	Code	NNP
en-wikipedia-org-4539	838	53	of	of	IN
en-wikipedia-org-4539	838	54	Federal	Federal	NNP
en-wikipedia-org-4539	838	55	Regulations	Regulations	NNPS
en-wikipedia-org-4539	838	56	,	,	,
en-wikipedia-org-4539	838	57	26	26	CD
en-wikipedia-org-4539	838	58	CFR	cfr	NN
en-wikipedia-org-4539	838	59	Standard	standard	JJ
en-wikipedia-org-4539	838	60	texts	text	NNS
en-wikipedia-org-4539	838	61	(	(	-LRB-
en-wikipedia-org-4539	838	62	most	most	RBS
en-wikipedia-org-4539	838	63	updated	update	VBN
en-wikipedia-org-4539	838	64	annually	annually	RB
en-wikipedia-org-4539	838	65	)	)	-RRB-
en-wikipedia-org-4539	838	66	:	:	:
en-wikipedia-org-4539	838	67	Fox	Fox	NNP
en-wikipedia-org-4539	838	68	,	,	,
en-wikipedia-org-4539	838	69	Stephen	Stephen	NNP
en-wikipedia-org-4539	838	70	C.	C.	NNP
en-wikipedia-org-4539	838	71	,	,	,
en-wikipedia-org-4539	838	72	Income	Income	NNP
en-wikipedia-org-4539	838	73	Tax	Tax	NNP
en-wikipedia-org-4539	838	74	in	in	IN
en-wikipedia-org-4539	838	75	the	the	DT
en-wikipedia-org-4539	838	76	USA	USA	NNP
en-wikipedia-org-4539	838	77	,	,	,
en-wikipedia-org-4539	838	78	2013	2013	CD
en-wikipedia-org-4539	838	79	edition	edition	NN
en-wikipedia-org-4539	838	80	ISBN	ISBN	NNP
en-wikipedia-org-4539	838	81	 	  	_SP
en-wikipedia-org-4539	838	82	978	978	CD
en-wikipedia-org-4539	838	83	-	-	HYPH
en-wikipedia-org-4539	838	84	0	0	CD
en-wikipedia-org-4539	838	85	-	-	HYPH
en-wikipedia-org-4539	838	86	9851	9851	CD
en-wikipedia-org-4539	838	87	-	-	HYPH
en-wikipedia-org-4539	838	88	8233	8233	CD
en-wikipedia-org-4539	838	89	-	-	HYPH
en-wikipedia-org-4539	838	90	5	5	CD
en-wikipedia-org-4539	838	91	Hoffman	Hoffman	NNP
en-wikipedia-org-4539	838	92	,	,	,
en-wikipedia-org-4539	838	93	William	William	NNP
en-wikipedia-org-4539	838	94	H.	H.	NNP
en-wikipedia-org-4539	838	95	Jr.	Jr.	NNP
en-wikipedia-org-4539	838	96	;	;	:
en-wikipedia-org-4539	838	97	et	et	NNP
en-wikipedia-org-4539	838	98	al	al	NNP
en-wikipedia-org-4539	838	99	.	.	NNP
en-wikipedia-org-4539	838	100	,	,	,
en-wikipedia-org-4539	838	101	South	South	NNP
en-wikipedia-org-4539	838	102	-	-	HYPH
en-wikipedia-org-4539	838	103	Western	Western	NNP
en-wikipedia-org-4539	838	104	Federal	Federal	NNP
en-wikipedia-org-4539	838	105	Taxation	Taxation	NNP
en-wikipedia-org-4539	838	106	,	,	,
en-wikipedia-org-4539	838	107	2013	2013	CD
en-wikipedia-org-4539	838	108	edition	edition	NN
en-wikipedia-org-4539	838	109	ISBN	ISBN	NNP
en-wikipedia-org-4539	838	110	 	  	_SP
en-wikipedia-org-4539	838	111	978	978	CD
en-wikipedia-org-4539	838	112	-	-	HYPH
en-wikipedia-org-4539	838	113	0	0	CD
en-wikipedia-org-4539	838	114	-	-	HYPH
en-wikipedia-org-4539	838	115	324	324	CD
en-wikipedia-org-4539	838	116	-	-	HYPH
en-wikipedia-org-4539	838	117	66050	66050	CD
en-wikipedia-org-4539	838	118	-	-	HYPH
en-wikipedia-org-4539	838	119	0	0	CD
en-wikipedia-org-4539	838	120	Pratt	Pratt	NNP
en-wikipedia-org-4539	838	121	,	,	,
en-wikipedia-org-4539	838	122	James	James	NNP
en-wikipedia-org-4539	838	123	W.	W.	NNP
en-wikipedia-org-4539	838	124	;	;	:
en-wikipedia-org-4539	838	125	Kulsrud	Kulsrud	NNP
en-wikipedia-org-4539	838	126	,	,	,
en-wikipedia-org-4539	838	127	William	William	NNP
en-wikipedia-org-4539	838	128	N.	N.	NNP
en-wikipedia-org-4539	838	129	;	;	:
en-wikipedia-org-4539	838	130	et	et	NNP
en-wikipedia-org-4539	838	131	al	al	NNP
en-wikipedia-org-4539	838	132	,	,	,
en-wikipedia-org-4539	838	133	Federal	Federal	NNP
en-wikipedia-org-4539	838	134	Taxation	Taxation	NNP
en-wikipedia-org-4539	838	135	"	"	''
en-wikipedia-org-4539	838	136	,	,	,
en-wikipedia-org-4539	838	137	2013	2013	CD
en-wikipedia-org-4539	838	138	edition	edition	NN
en-wikipedia-org-4539	838	139	ISBN	ISBN	NNP
en-wikipedia-org-4539	838	140	 	  	_SP
en-wikipedia-org-4539	838	141	978	978	CD
en-wikipedia-org-4539	838	142	-	-	HYPH
en-wikipedia-org-4539	838	143	1	1	CD
en-wikipedia-org-4539	838	144	-	-	HYPH
en-wikipedia-org-4539	838	145	1334	1334	CD
en-wikipedia-org-4539	838	146	-	-	HYPH
en-wikipedia-org-4539	838	147	9623	9623	CD
en-wikipedia-org-4539	838	148	-	-	HYPH
en-wikipedia-org-4539	838	149	6	6	CD
en-wikipedia-org-4539	838	150	(	(	-LRB-
en-wikipedia-org-4539	838	151	cited	cite	VBN
en-wikipedia-org-4539	838	152	above	above	IN
en-wikipedia-org-4539	838	153	as	as	IN
en-wikipedia-org-4539	838	154	Pratt	Pratt	NNP
en-wikipedia-org-4539	838	155	)	)	-RRB-
en-wikipedia-org-4539	838	156	.	.	.
en-wikipedia-org-4539	839	1	Whittenberg	Whittenberg	NNP
en-wikipedia-org-4539	839	2	,	,	,
en-wikipedia-org-4539	839	3	Gerald	Gerald	NNP
en-wikipedia-org-4539	839	4	;	;	:
en-wikipedia-org-4539	839	5	Altus	Altus	NNP
en-wikipedia-org-4539	839	6	-	-	HYPH
en-wikipedia-org-4539	839	7	Buller	Buller	NNP
en-wikipedia-org-4539	839	8	,	,	,
en-wikipedia-org-4539	839	9	Martha	Martha	NNP
en-wikipedia-org-4539	839	10	;	;	:
en-wikipedia-org-4539	839	11	and	and	CC
en-wikipedia-org-4539	839	12	Gill	Gill	NNP
en-wikipedia-org-4539	839	13	,	,	,
en-wikipedia-org-4539	839	14	Stephen	Stephen	NNP
en-wikipedia-org-4539	839	15	,	,	,
en-wikipedia-org-4539	839	16	Income	Income	NNP
en-wikipedia-org-4539	839	17	Tax	Tax	NNP
en-wikipedia-org-4539	839	18	Fundamentals	fundamental	NNS
en-wikipedia-org-4539	839	19	2013	2013	CD
en-wikipedia-org-4539	839	20	,	,	,
en-wikipedia-org-4539	839	21	ISBN	ISBN	NNP
en-wikipedia-org-4539	839	22	 	  	_SP
en-wikipedia-org-4539	839	23	978	978	CD
en-wikipedia-org-4539	839	24	-	-	HYPH
en-wikipedia-org-4539	839	25	1	1	CD
en-wikipedia-org-4539	839	26	-	-	HYPH
en-wikipedia-org-4539	839	27	1119	1119	CD
en-wikipedia-org-4539	839	28	-	-	HYPH
en-wikipedia-org-4539	839	29	7251	7251	CD
en-wikipedia-org-4539	839	30	-	-	HYPH
en-wikipedia-org-4539	839	31	6	6	CD
en-wikipedia-org-4539	839	32	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	839	33	,	,	,
en-wikipedia-org-4539	839	34	Jerome	Jerome	NNP
en-wikipedia-org-4539	839	35	R.	R.	NNP
en-wikipedia-org-4539	839	36	,	,	,
en-wikipedia-org-4539	839	37	and	and	CC
en-wikipedia-org-4539	839	38	Hellerstein	Hellerstein	NNP
en-wikipedia-org-4539	839	39	,	,	,
en-wikipedia-org-4539	839	40	Walter	Walter	NNP
en-wikipedia-org-4539	839	41	,	,	,
en-wikipedia-org-4539	839	42	State	State	NNP
en-wikipedia-org-4539	839	43	and	and	CC
en-wikipedia-org-4539	839	44	Local	Local	NNP
en-wikipedia-org-4539	839	45	Taxation	Taxation	NNP
en-wikipedia-org-4539	839	46	:	:	:
en-wikipedia-org-4539	839	47	Cases	case	NNS
en-wikipedia-org-4539	839	48	and	and	CC
en-wikipedia-org-4539	839	49	Materials	material	NNS
en-wikipedia-org-4539	839	50	,	,	,
en-wikipedia-org-4539	839	51	2005	2005	CD
en-wikipedia-org-4539	839	52	,	,	,
en-wikipedia-org-4539	839	53	ISBN	ISBN	NNP
en-wikipedia-org-4539	839	54	 	  	_SP
en-wikipedia-org-4539	839	55	978	978	CD
en-wikipedia-org-4539	839	56	-	-	HYPH
en-wikipedia-org-4539	839	57	0	0	CD
en-wikipedia-org-4539	839	58	-	-	HYPH
en-wikipedia-org-4539	839	59	314	314	CD
en-wikipedia-org-4539	839	60	-	-	HYPH
en-wikipedia-org-4539	839	61	15376	15376	CD
en-wikipedia-org-4539	839	62	-	-	HYPH
en-wikipedia-org-4539	839	63	0	0	NNP
en-wikipedia-org-4539	839	64	Reference	reference	NN
en-wikipedia-org-4539	839	65	works	work	VBZ
en-wikipedia-org-4539	839	66	:	:	:
en-wikipedia-org-4539	839	67	Minarik	Minarik	NNP
en-wikipedia-org-4539	839	68	,	,	,
en-wikipedia-org-4539	839	69	Joseph	Joseph	NNP
en-wikipedia-org-4539	839	70	J.	J.	NNP
en-wikipedia-org-4539	840	1	(	(	-LRB-
en-wikipedia-org-4539	840	2	2008	2008	CD
en-wikipedia-org-4539	840	3	)	)	-RRB-
en-wikipedia-org-4539	840	4	.	.	.
en-wikipedia-org-4539	841	1	"	"	``
en-wikipedia-org-4539	841	2	Taxation	Taxation	NNP
en-wikipedia-org-4539	841	3	"	"	''
en-wikipedia-org-4539	841	4	.	.	.
en-wikipedia-org-4539	842	1	In	in	IN
en-wikipedia-org-4539	842	2	David	David	NNP
en-wikipedia-org-4539	842	3	R.	R.	NNP
en-wikipedia-org-4539	842	4	Henderson	Henderson	NNP
en-wikipedia-org-4539	842	5	(	(	-LRB-
en-wikipedia-org-4539	842	6	ed	ed	NNP
en-wikipedia-org-4539	842	7	.	.	.
en-wikipedia-org-4539	842	8	)	)	-RRB-
en-wikipedia-org-4539	842	9	.	.	.
en-wikipedia-org-4539	843	1	Concise	Concise	NNP
en-wikipedia-org-4539	843	2	Encyclopedia	Encyclopedia	NNS
en-wikipedia-org-4539	843	3	of	of	IN
en-wikipedia-org-4539	843	4	Economics	Economics	NNP
en-wikipedia-org-4539	843	5	(	(	-LRB-
en-wikipedia-org-4539	843	6	2nd	2nd	NNP
en-wikipedia-org-4539	843	7	 	  	_SP
en-wikipedia-org-4539	843	8	ed	ed	NNP
en-wikipedia-org-4539	843	9	.	.	.
en-wikipedia-org-4539	843	10	)	)	-RRB-
en-wikipedia-org-4539	843	11	.	.	.
en-wikipedia-org-4539	844	1	Library	Library	NNP
en-wikipedia-org-4539	844	2	of	of	IN
en-wikipedia-org-4539	844	3	Economics	Economics	NNP
en-wikipedia-org-4539	844	4	and	and	CC
en-wikipedia-org-4539	844	5	Liberty	Liberty	NNP
en-wikipedia-org-4539	844	6	.	.	.
en-wikipedia-org-4539	845	1	ISBN	ISBN	NNP
en-wikipedia-org-4539	845	2	 	  	_SP
en-wikipedia-org-4539	845	3	978	978	CD
en-wikipedia-org-4539	845	4	-	-	HYPH
en-wikipedia-org-4539	845	5	0865976658	0865976658	CD
en-wikipedia-org-4539	845	6	.	.	.
en-wikipedia-org-4539	846	1	OCLC	oclc	NN
en-wikipedia-org-4539	846	2	 	  	_SP
en-wikipedia-org-4539	846	3	237794267	237794267	CD
en-wikipedia-org-4539	846	4	.	.	.
en-wikipedia-org-4539	847	1	CCH	CCH	NNP
en-wikipedia-org-4539	847	2	U.S.	U.S.	NNP
en-wikipedia-org-4539	847	3	Master	Master	NNP
en-wikipedia-org-4539	847	4	Tax	Tax	NNP
en-wikipedia-org-4539	847	5	Guide	Guide	NNP
en-wikipedia-org-4539	847	6	,	,	,
en-wikipedia-org-4539	847	7	2010	2010	CD
en-wikipedia-org-4539	847	8	ISBN	ISBN	NNP
en-wikipedia-org-4539	847	9	 	  	_SP
en-wikipedia-org-4539	847	10	978	978	CD
en-wikipedia-org-4539	847	11	-	-	HYPH
en-wikipedia-org-4539	847	12	0	0	CD
en-wikipedia-org-4539	847	13	-	-	HYPH
en-wikipedia-org-4539	847	14	8080	8080	CD
en-wikipedia-org-4539	847	15	-	-	HYPH
en-wikipedia-org-4539	847	16	2169	2169	CD
en-wikipedia-org-4539	847	17	-	-	HYPH
en-wikipedia-org-4539	847	18	8	8	CD
en-wikipedia-org-4539	847	19	RIA	RIA	NNP
en-wikipedia-org-4539	847	20	Federal	Federal	NNP
en-wikipedia-org-4539	847	21	Tax	Tax	NNP
en-wikipedia-org-4539	847	22	Handbook	Handbook	NNP
en-wikipedia-org-4539	847	23	2010	2010	CD
en-wikipedia-org-4539	847	24	ISBN	ISBN	NNP
en-wikipedia-org-4539	847	25	 	  	_SP
en-wikipedia-org-4539	847	26	978	978	CD
en-wikipedia-org-4539	847	27	-	-	HYPH
en-wikipedia-org-4539	847	28	0	0	CD
en-wikipedia-org-4539	847	29	-	-	HYPH
en-wikipedia-org-4539	847	30	7811	7811	CD
en-wikipedia-org-4539	847	31	-	-	HYPH
en-wikipedia-org-4539	847	32	0417	0417	CD
en-wikipedia-org-4539	847	33	-	-	HYPH
en-wikipedia-org-4539	847	34	3	3	CD
en-wikipedia-org-4539	847	35	Popular	Popular	NNP
en-wikipedia-org-4539	847	36	publications	publication	NNS
en-wikipedia-org-4539	847	37	(	(	-LRB-
en-wikipedia-org-4539	847	38	annual	annual	JJ
en-wikipedia-org-4539	847	39	)	)	-RRB-
en-wikipedia-org-4539	847	40	:	:	:
en-wikipedia-org-4539	847	41	J.K.	J.K.	NNP
en-wikipedia-org-4539	847	42	Lasser	Lasser	NNP
en-wikipedia-org-4539	847	43	's	's	POS
en-wikipedia-org-4539	847	44	Your	-PRON-	PRP$
en-wikipedia-org-4539	847	45	Income	Income	NNP
en-wikipedia-org-4539	847	46	Tax	Tax	NNP
en-wikipedia-org-4539	847	47	for	for	IN
en-wikipedia-org-4539	847	48	2010	2010	CD
en-wikipedia-org-4539	847	49	ISBN	ISBN	NNP
en-wikipedia-org-4539	847	50	 	  	_SP
en-wikipedia-org-4539	847	51	978	978	CD
en-wikipedia-org-4539	847	52	-	-	HYPH
en-wikipedia-org-4539	847	53	0	0	CD
en-wikipedia-org-4539	847	54	-	-	HYPH
en-wikipedia-org-4539	847	55	470	470	CD
en-wikipedia-org-4539	847	56	-	-	HYPH
en-wikipedia-org-4539	847	57	44711	44711	CD
en-wikipedia-org-4539	847	58	-	-	HYPH
en-wikipedia-org-4539	847	59	6	6	CD
en-wikipedia-org-4539	847	60	External	External	NNP
en-wikipedia-org-4539	847	61	links[edit	links[edit	,
en-wikipedia-org-4539	847	62	]	]	-RRB-
en-wikipedia-org-4539	847	63	Wikibooks	wikibook	NNS
en-wikipedia-org-4539	847	64	has	have	VBZ
en-wikipedia-org-4539	847	65	a	a	DT
en-wikipedia-org-4539	847	66	book	book	NN
en-wikipedia-org-4539	847	67	on	on	IN
en-wikipedia-org-4539	847	68	the	the	DT
en-wikipedia-org-4539	847	69	topic	topic	NN
en-wikipedia-org-4539	847	70	of	of	IN
en-wikipedia-org-4539	847	71	:	:	:
en-wikipedia-org-4539	847	72	US	US	NNP
en-wikipedia-org-4539	847	73	Income	Income	NNP
en-wikipedia-org-4539	847	74	Tax	Tax	NNP
en-wikipedia-org-4539	847	75	Wikiquote	Wikiquote	NNP
en-wikipedia-org-4539	847	76	has	have	VBZ
en-wikipedia-org-4539	847	77	quotations	quotation	NNS
en-wikipedia-org-4539	847	78	related	relate	VBN
en-wikipedia-org-4539	847	79	to	to	IN
en-wikipedia-org-4539	847	80	:	:	:
en-wikipedia-org-4539	847	81	Taxation	taxation	NN
en-wikipedia-org-4539	847	82	in	in	IN
en-wikipedia-org-4539	847	83	the	the	DT
en-wikipedia-org-4539	847	84	United	United	NNP
en-wikipedia-org-4539	847	85	States	States	NNP
en-wikipedia-org-4539	847	86	Tariffs	Tariffs	NNPS
en-wikipedia-org-4539	847	87	applied	apply	VBN
en-wikipedia-org-4539	847	88	by	by	IN
en-wikipedia-org-4539	847	89	the	the	DT
en-wikipedia-org-4539	847	90	United	United	NNP
en-wikipedia-org-4539	847	91	States	States	NNP
en-wikipedia-org-4539	847	92	as	as	IN
en-wikipedia-org-4539	847	93	provided	provide	VBN
en-wikipedia-org-4539	847	94	by	by	IN
en-wikipedia-org-4539	847	95	ITC	ITC	NNP
en-wikipedia-org-4539	847	96	's	's	POS
en-wikipedia-org-4539	847	97	Market	Market	NNP
en-wikipedia-org-4539	847	98	Access	Access	NNP
en-wikipedia-org-4539	847	99	Map	Map	NNP
en-wikipedia-org-4539	847	100	,	,	,
en-wikipedia-org-4539	847	101	an	an	DT
en-wikipedia-org-4539	847	102	online	online	JJ
en-wikipedia-org-4539	847	103	database	database	NN
en-wikipedia-org-4539	847	104	of	of	IN
en-wikipedia-org-4539	847	105	customs	custom	NNS
en-wikipedia-org-4539	847	106	tariffs	tariff	NNS
en-wikipedia-org-4539	847	107	and	and	CC
en-wikipedia-org-4539	847	108	market	market	NN
en-wikipedia-org-4539	847	109	requirements	requirement	NNS
en-wikipedia-org-4539	847	110	.	.	.
en-wikipedia-org-4539	848	1	v	v	NNP
en-wikipedia-org-4539	848	2	t	t	NNP
en-wikipedia-org-4539	848	3	e	e	NNP
en-wikipedia-org-4539	848	4	Taxation	Taxation	NNP
en-wikipedia-org-4539	848	5	in	in	IN
en-wikipedia-org-4539	848	6	North	North	NNP
en-wikipedia-org-4539	848	7	America	America	NNP
en-wikipedia-org-4539	848	8	Sovereign	Sovereign	NNP
en-wikipedia-org-4539	848	9	states	state	NNS
en-wikipedia-org-4539	848	10	Antigua	Antigua	NNP
en-wikipedia-org-4539	848	11	and	and	CC
en-wikipedia-org-4539	848	12	Barbuda	Barbuda	NNP
en-wikipedia-org-4539	848	13	Bahamas	Bahamas	NNPS
en-wikipedia-org-4539	848	14	Barbados	Barbados	NNP
en-wikipedia-org-4539	848	15	Belize	Belize	NNP
en-wikipedia-org-4539	848	16	Canada	Canada	NNP
en-wikipedia-org-4539	848	17	Costa	Costa	NNP
en-wikipedia-org-4539	848	18	Rica	Rica	NNP
en-wikipedia-org-4539	848	19	Cuba	Cuba	NNP
en-wikipedia-org-4539	848	20	Dominica	Dominica	NNP
en-wikipedia-org-4539	848	21	Dominican	Dominican	NNP
en-wikipedia-org-4539	848	22	Republic	Republic	NNP
en-wikipedia-org-4539	848	23	El	El	NNP
en-wikipedia-org-4539	848	24	Salvador	Salvador	NNP
en-wikipedia-org-4539	848	25	Grenada	Grenada	NNP
en-wikipedia-org-4539	848	26	Guatemala	Guatemala	NNP
en-wikipedia-org-4539	848	27	Haiti	Haiti	NNP
en-wikipedia-org-4539	848	28	Honduras	Honduras	NNP
en-wikipedia-org-4539	848	29	Jamaica	Jamaica	NNP
en-wikipedia-org-4539	848	30	Mexico	Mexico	NNP
en-wikipedia-org-4539	848	31	Nicaragua	Nicaragua	NNP
en-wikipedia-org-4539	848	32	Panama	Panama	NNP
en-wikipedia-org-4539	848	33	Saint	Saint	NNP
en-wikipedia-org-4539	848	34	Kitts	Kitts	NNP
en-wikipedia-org-4539	848	35	and	and	CC
en-wikipedia-org-4539	848	36	Nevis	Nevis	NNP
en-wikipedia-org-4539	848	37	Saint	Saint	NNP
en-wikipedia-org-4539	848	38	Lucia	Lucia	NNP
en-wikipedia-org-4539	848	39	Saint	Saint	NNP
en-wikipedia-org-4539	848	40	Vincent	Vincent	NNP
en-wikipedia-org-4539	848	41	and	and	CC
en-wikipedia-org-4539	848	42	the	the	DT
en-wikipedia-org-4539	848	43	Grenadines	Grenadines	NNPS
en-wikipedia-org-4539	848	44	Trinidad	Trinidad	NNP
en-wikipedia-org-4539	848	45	and	and	CC
en-wikipedia-org-4539	848	46	Tobago	Tobago	NNP
en-wikipedia-org-4539	848	47	United	United	NNP
en-wikipedia-org-4539	848	48	States	States	NNP
en-wikipedia-org-4539	848	49	Dependencies	Dependencies	NNPS
en-wikipedia-org-4539	848	50	and	and	CC
en-wikipedia-org-4539	848	51	other	other	JJ
en-wikipedia-org-4539	848	52	territories	territory	NNS
en-wikipedia-org-4539	848	53	Anguilla	Anguilla	NNP
en-wikipedia-org-4539	848	54	Aruba	Aruba	NNP
en-wikipedia-org-4539	848	55	Bermuda	Bermuda	NNP
en-wikipedia-org-4539	848	56	Bonaire	Bonaire	NNP
en-wikipedia-org-4539	848	57	British	british	JJ
en-wikipedia-org-4539	848	58	Virgin	Virgin	NNP
en-wikipedia-org-4539	848	59	Islands	Islands	NNP
en-wikipedia-org-4539	848	60	Cayman	Cayman	NNP
en-wikipedia-org-4539	848	61	Islands	Islands	NNPS
en-wikipedia-org-4539	848	62	Curaçao	Curaçao	NNP
en-wikipedia-org-4539	848	63	Greenland	Greenland	NNP
en-wikipedia-org-4539	848	64	Guadeloupe	Guadeloupe	NNP
en-wikipedia-org-4539	848	65	Martinique	Martinique	NNP
en-wikipedia-org-4539	848	66	Montserrat	Montserrat	NNP
en-wikipedia-org-4539	848	67	Puerto	Puerto	NNP
en-wikipedia-org-4539	848	68	Rico	Rico	NNP
en-wikipedia-org-4539	848	69	Saint	Saint	NNP
en-wikipedia-org-4539	848	70	Barthélemy	Barthélemy	NNP
en-wikipedia-org-4539	848	71	Saint	Saint	NNP
en-wikipedia-org-4539	848	72	Martin	Martin	NNP
en-wikipedia-org-4539	848	73	Saint	Saint	NNP
en-wikipedia-org-4539	848	74	Pierre	Pierre	NNP
en-wikipedia-org-4539	848	75	and	and	CC
en-wikipedia-org-4539	848	76	Miquelon	Miquelon	NNP
en-wikipedia-org-4539	848	77	Saba	Saba	NNP
en-wikipedia-org-4539	848	78	Sint	Sint	NNP
en-wikipedia-org-4539	848	79	Eustatius	Eustatius	NNP
en-wikipedia-org-4539	848	80	Sint	Sint	NNP
en-wikipedia-org-4539	848	81	Maarten	Maarten	NNP
en-wikipedia-org-4539	848	82	Turks	Turks	NNPS
en-wikipedia-org-4539	848	83	and	and	CC
en-wikipedia-org-4539	848	84	Caicos	Caicos	NNP
en-wikipedia-org-4539	848	85	Islands	Islands	NNPS
en-wikipedia-org-4539	848	86	United	United	NNP
en-wikipedia-org-4539	848	87	States	States	NNP
en-wikipedia-org-4539	848	88	Virgin	Virgin	NNP
en-wikipedia-org-4539	848	89	Islands	Islands	NNP
en-wikipedia-org-4539	848	90	v	v	IN
en-wikipedia-org-4539	848	91	t	t	NN
en-wikipedia-org-4539	848	92	e	e	NN
en-wikipedia-org-4539	848	93	United	United	NNP
en-wikipedia-org-4539	848	94	States	States	NNP
en-wikipedia-org-4539	848	95	 	  	_SP
en-wikipedia-org-4539	848	96	articles	article	VBZ
en-wikipedia-org-4539	848	97	History	history	NN
en-wikipedia-org-4539	848	98	By	by	IN
en-wikipedia-org-4539	848	99	event	event	NN
en-wikipedia-org-4539	848	100	Pre	pre	JJ
en-wikipedia-org-4539	848	101	-	-	JJ
en-wikipedia-org-4539	848	102	Columbian	columbian	JJ
en-wikipedia-org-4539	848	103	era	era	NN
en-wikipedia-org-4539	848	104	Colonial	colonial	JJ
en-wikipedia-org-4539	848	105	era	era	NN
en-wikipedia-org-4539	848	106	Thirteen	Thirteen	NNP
en-wikipedia-org-4539	848	107	Colonies	Colonies	NNPS
en-wikipedia-org-4539	848	108	military	military	JJ
en-wikipedia-org-4539	848	109	history	history	NN
en-wikipedia-org-4539	848	110	Founding	found	VBG
en-wikipedia-org-4539	848	111	Fathers	Fathers	NNPS
en-wikipedia-org-4539	848	112	Continental	Continental	NNP
en-wikipedia-org-4539	848	113	Congress	Congress	NNP
en-wikipedia-org-4539	848	114	Continental	Continental	NNP
en-wikipedia-org-4539	848	115	Association	Association	NNP
en-wikipedia-org-4539	848	116	Lee	Lee	NNP
en-wikipedia-org-4539	848	117	Resolution	Resolution	NNP
en-wikipedia-org-4539	848	118	Declaration	Declaration	NNP
en-wikipedia-org-4539	848	119	of	of	IN
en-wikipedia-org-4539	848	120	Independence	Independence	NNP
en-wikipedia-org-4539	848	121	American	American	NNP
en-wikipedia-org-4539	848	122	Revolution	Revolution	NNP
en-wikipedia-org-4539	848	123	War	War	NNP
en-wikipedia-org-4539	848	124	Treaty	Treaty	NNP
en-wikipedia-org-4539	848	125	of	of	IN
en-wikipedia-org-4539	848	126	Paris	Paris	NNP
en-wikipedia-org-4539	848	127	Articles	Articles	NNPS
en-wikipedia-org-4539	848	128	of	of	IN
en-wikipedia-org-4539	848	129	Confederation	Confederation	NNP
en-wikipedia-org-4539	848	130	Confederation	Confederation	NNP
en-wikipedia-org-4539	848	131	Period	Period	NNP
en-wikipedia-org-4539	848	132	American	american	JJ
en-wikipedia-org-4539	848	133	frontier	frontier	NN
en-wikipedia-org-4539	848	134	Drafting	drafting	NN
en-wikipedia-org-4539	848	135	and	and	CC
en-wikipedia-org-4539	848	136	ratification	ratification	NN
en-wikipedia-org-4539	848	137	of	of	IN
en-wikipedia-org-4539	848	138	Constitution	Constitution	NNP
en-wikipedia-org-4539	848	139	Bill	Bill	NNP
en-wikipedia-org-4539	848	140	of	of	IN
en-wikipedia-org-4539	848	141	Rights	Rights	NNPS
en-wikipedia-org-4539	848	142	Federalist	Federalist	NNP
en-wikipedia-org-4539	848	143	Era	Era	NNP
en-wikipedia-org-4539	848	144	War	War	NNP
en-wikipedia-org-4539	848	145	of	of	IN
en-wikipedia-org-4539	848	146	1812	1812	CD
en-wikipedia-org-4539	848	147	Territorial	territorial	JJ
en-wikipedia-org-4539	848	148	evolution	evolution	NN
en-wikipedia-org-4539	848	149	Mexican	mexican	JJ
en-wikipedia-org-4539	848	150	–	–	:
en-wikipedia-org-4539	848	151	American	American	NNP
en-wikipedia-org-4539	848	152	War	War	NNP
en-wikipedia-org-4539	848	153	Civil	Civil	NNP
en-wikipedia-org-4539	848	154	War	War	NNP
en-wikipedia-org-4539	848	155	Reconstruction	Reconstruction	NNP
en-wikipedia-org-4539	848	156	era	era	NN
en-wikipedia-org-4539	848	157	Indian	Indian	NNP
en-wikipedia-org-4539	848	158	Wars	war	NNS
en-wikipedia-org-4539	848	159	Gilded	gild	VBD
en-wikipedia-org-4539	848	160	Age	Age	NNP
en-wikipedia-org-4539	848	161	Progressive	Progressive	NNP
en-wikipedia-org-4539	848	162	Era	Era	NNP
en-wikipedia-org-4539	848	163	Women	Women	NNP
en-wikipedia-org-4539	848	164	's	's	POS
en-wikipedia-org-4539	848	165	suffrage	suffrage	JJ
en-wikipedia-org-4539	848	166	Civil	civil	JJ
en-wikipedia-org-4539	848	167	rights	right	NNS
en-wikipedia-org-4539	848	168	movement	movement	NN
en-wikipedia-org-4539	848	169	1865–1896	1865–1896	CD
en-wikipedia-org-4539	848	170	 	  	_SP
en-wikipedia-org-4539	848	171	/	/	SYM
en-wikipedia-org-4539	848	172	1896–1954	1896–1954	CD
en-wikipedia-org-4539	848	173	 	  	_SP
en-wikipedia-org-4539	848	174	/	/	SYM
en-wikipedia-org-4539	848	175	1954–1968	1954–1968	CD
en-wikipedia-org-4539	848	176	Spanish	spanish	JJ
en-wikipedia-org-4539	848	177	–	–	:
en-wikipedia-org-4539	848	178	American	American	NNP
en-wikipedia-org-4539	848	179	War	War	NNP
en-wikipedia-org-4539	848	180	Imperialism	Imperialism	NNP
en-wikipedia-org-4539	848	181	World	World	NNP
en-wikipedia-org-4539	848	182	War	War	NNP
en-wikipedia-org-4539	848	183	I	i	NN
en-wikipedia-org-4539	848	184	Roaring	roar	VBG
en-wikipedia-org-4539	848	185	Twenties	Twenties	NNP
en-wikipedia-org-4539	848	186	Great	Great	NNP
en-wikipedia-org-4539	848	187	Depression	Depression	NNP
en-wikipedia-org-4539	848	188	World	World	NNP
en-wikipedia-org-4539	848	189	War	War	NNP
en-wikipedia-org-4539	848	190	II	II	NNP
en-wikipedia-org-4539	848	191	home	home	NN
en-wikipedia-org-4539	848	192	front	front	JJ
en-wikipedia-org-4539	848	193	American	American	NNP
en-wikipedia-org-4539	848	194	Century	Century	NNP
en-wikipedia-org-4539	848	195	Cold	Cold	NNP
en-wikipedia-org-4539	848	196	War	War	NNP
en-wikipedia-org-4539	848	197	Korean	Korean	NNP
en-wikipedia-org-4539	848	198	War	War	NNP
en-wikipedia-org-4539	848	199	Space	Space	NNP
en-wikipedia-org-4539	848	200	Race	Race	NNP
en-wikipedia-org-4539	848	201	Feminist	Feminist	NNP
en-wikipedia-org-4539	848	202	Movement	Movement	NNP
en-wikipedia-org-4539	848	203	Vietnam	Vietnam	NNP
en-wikipedia-org-4539	848	204	War	War	NNP
en-wikipedia-org-4539	848	205	Post	Post	NNP
en-wikipedia-org-4539	848	206	-	-	NNP
en-wikipedia-org-4539	848	207	Cold	Cold	NNP
en-wikipedia-org-4539	848	208	War	War	NNP
en-wikipedia-org-4539	848	209	(	(	-LRB-
en-wikipedia-org-4539	848	210	1991–2008	1991–2008	CD
en-wikipedia-org-4539	848	211	)	)	-RRB-
en-wikipedia-org-4539	848	212	War	War	NNP
en-wikipedia-org-4539	848	213	on	on	IN
en-wikipedia-org-4539	848	214	Terror	Terror	NNP
en-wikipedia-org-4539	848	215	War	War	NNP
en-wikipedia-org-4539	848	216	in	in	IN
en-wikipedia-org-4539	848	217	Afghanistan	Afghanistan	NNP
en-wikipedia-org-4539	848	218	Iraq	Iraq	NNP
en-wikipedia-org-4539	848	219	War	War	NNP
en-wikipedia-org-4539	848	220	COVID-19	COVID-19	,
en-wikipedia-org-4539	848	221	pandemic	pandemic	JJ
en-wikipedia-org-4539	848	222	By	by	IN
en-wikipedia-org-4539	848	223	topic	topic	NN
en-wikipedia-org-4539	848	224	Outline	Outline	NNP
en-wikipedia-org-4539	848	225	of	of	IN
en-wikipedia-org-4539	848	226	U.S.	U.S.	NNP
en-wikipedia-org-4539	848	227	history	history	NN
en-wikipedia-org-4539	848	228	Demographic	Demographic	NNP
en-wikipedia-org-4539	848	229	Discoveries	discovery	NNS
en-wikipedia-org-4539	848	230	Economic	economic	JJ
en-wikipedia-org-4539	848	231	debt	debt	NN
en-wikipedia-org-4539	848	232	ceiling	ceiling	NN
en-wikipedia-org-4539	848	233	Inventions	invention	NNS
en-wikipedia-org-4539	848	234	before	before	IN
en-wikipedia-org-4539	848	235	1890	1890	CD
en-wikipedia-org-4539	848	236	1890–1945	1890–1945	CD
en-wikipedia-org-4539	848	237	1946–1991	1946–1991	CD
en-wikipedia-org-4539	848	238	after	after	IN
en-wikipedia-org-4539	848	239	1991	1991	CD
en-wikipedia-org-4539	848	240	Military	Military	NNP
en-wikipedia-org-4539	848	241	Postal	Postal	NNP
en-wikipedia-org-4539	848	242	Technological	Technological	NNP
en-wikipedia-org-4539	848	243	and	and	CC
en-wikipedia-org-4539	848	244	industrial	industrial	JJ
en-wikipedia-org-4539	848	245	Geography	Geography	NNP
en-wikipedia-org-4539	848	246	Territory	Territory	NNP
en-wikipedia-org-4539	848	247	Contiguous	Contiguous	NNP
en-wikipedia-org-4539	848	248	United	United	NNP
en-wikipedia-org-4539	848	249	States	States	NNP
en-wikipedia-org-4539	848	250	Continental	Continental	NNP
en-wikipedia-org-4539	848	251	America	America	NNP
en-wikipedia-org-4539	848	252	counties	county	NNS
en-wikipedia-org-4539	848	253	federal	federal	JJ
en-wikipedia-org-4539	848	254	district	district	NN
en-wikipedia-org-4539	848	255	federal	federal	JJ
en-wikipedia-org-4539	848	256	enclaves	enclave	VBZ
en-wikipedia-org-4539	848	257	Indian	indian	JJ
en-wikipedia-org-4539	848	258	reservations	reservation	NNS
en-wikipedia-org-4539	848	259	insular	insular	JJ
en-wikipedia-org-4539	848	260	zones	zone	NNS
en-wikipedia-org-4539	848	261	minor	minor	JJ
en-wikipedia-org-4539	848	262	outlying	outlying	JJ
en-wikipedia-org-4539	848	263	islands	island	NNS
en-wikipedia-org-4539	848	264	populated	populate	VBD
en-wikipedia-org-4539	848	265	places	place	NNS
en-wikipedia-org-4539	848	266	states	state	VBZ
en-wikipedia-org-4539	848	267	Earthquakes	Earthquakes	NNP
en-wikipedia-org-4539	848	268	Extreme	Extreme	NNP
en-wikipedia-org-4539	848	269	points	point	NNS
en-wikipedia-org-4539	848	270	Islands	Islands	NNP
en-wikipedia-org-4539	848	271	Mountains	Mountains	NNPS
en-wikipedia-org-4539	848	272	peaks	peak	VBZ
en-wikipedia-org-4539	848	273	ranges	range	VBZ
en-wikipedia-org-4539	848	274	Appalachian	Appalachian	NNP
en-wikipedia-org-4539	848	275	Rocky	Rocky	NNP
en-wikipedia-org-4539	848	276	National	National	NNP
en-wikipedia-org-4539	848	277	Park	Park	NNP
en-wikipedia-org-4539	848	278	Service	Service	NNP
en-wikipedia-org-4539	848	279	National	National	NNP
en-wikipedia-org-4539	848	280	Parks	Parks	NNPS
en-wikipedia-org-4539	848	281	Regions	Regions	NNPS
en-wikipedia-org-4539	848	282	East	East	NNP
en-wikipedia-org-4539	848	283	Coast	Coast	NNP
en-wikipedia-org-4539	848	284	West	West	NNP
en-wikipedia-org-4539	848	285	Coast	Coast	NNP
en-wikipedia-org-4539	848	286	Great	great	JJ
en-wikipedia-org-4539	848	287	Plains	Plains	NNPS
en-wikipedia-org-4539	848	288	Gulf	Gulf	NNP
en-wikipedia-org-4539	848	289	Mid	Mid	NNP
en-wikipedia-org-4539	848	290	-	-	NNP
en-wikipedia-org-4539	848	291	Atlantic	Atlantic	NNP
en-wikipedia-org-4539	848	292	Midwestern	Midwestern	NNP
en-wikipedia-org-4539	848	293	New	New	NNP
en-wikipedia-org-4539	848	294	England	England	NNP
en-wikipedia-org-4539	848	295	Pacific	Pacific	NNP
en-wikipedia-org-4539	848	296	Central	Central	NNP
en-wikipedia-org-4539	848	297	Eastern	Eastern	NNP
en-wikipedia-org-4539	848	298	Northern	Northern	NNP
en-wikipedia-org-4539	848	299	Northeastern	Northeastern	NNP
en-wikipedia-org-4539	848	300	Northwestern	Northwestern	NNP
en-wikipedia-org-4539	848	301	Southern	Southern	NNP
en-wikipedia-org-4539	848	302	Southeastern	Southeastern	NNP
en-wikipedia-org-4539	848	303	Southwestern	Southwestern	NNP
en-wikipedia-org-4539	848	304	Western	Western	NNP
en-wikipedia-org-4539	848	305	Longest	Longest	NNP
en-wikipedia-org-4539	848	306	rivers	river	NNS
en-wikipedia-org-4539	848	307	Arkansas	Arkansas	NNP
en-wikipedia-org-4539	848	308	Colorado	Colorado	NNP
en-wikipedia-org-4539	848	309	Columbia	Columbia	NNP
en-wikipedia-org-4539	848	310	Mississippi	Mississippi	NNP
en-wikipedia-org-4539	848	311	Missouri	Missouri	NNP
en-wikipedia-org-4539	848	312	Red	Red	NNP
en-wikipedia-org-4539	848	313	(	(	-LRB-
en-wikipedia-org-4539	848	314	South	South	NNP
en-wikipedia-org-4539	848	315	)	)	-RRB-
en-wikipedia-org-4539	848	316	Rio	Rio	NNP
en-wikipedia-org-4539	848	317	Grande	Grande	NNP
en-wikipedia-org-4539	848	318	Yukon	Yukon	NNP
en-wikipedia-org-4539	848	319	Time	Time	NNP
en-wikipedia-org-4539	848	320	Water	Water	NNP
en-wikipedia-org-4539	848	321	supply	supply	NN
en-wikipedia-org-4539	848	322	and	and	CC
en-wikipedia-org-4539	848	323	sanitation	sanitation	NN
en-wikipedia-org-4539	848	324	World	World	NNP
en-wikipedia-org-4539	848	325	Heritage	Heritage	NNP
en-wikipedia-org-4539	848	326	Sites	Sites	NNPS
en-wikipedia-org-4539	848	327	Politics	Politics	NNP
en-wikipedia-org-4539	848	328	Federal	Federal	NNP
en-wikipedia-org-4539	848	329	Executive	Executive	NNP
en-wikipedia-org-4539	848	330	Cabinet	Cabinet	NNP
en-wikipedia-org-4539	848	331	Civil	Civil	NNP
en-wikipedia-org-4539	848	332	service	service	NN
en-wikipedia-org-4539	848	333	Executive	Executive	NNP
en-wikipedia-org-4539	848	334	departments	department	NNS
en-wikipedia-org-4539	848	335	Executive	Executive	NNP
en-wikipedia-org-4539	848	336	Office	Office	NNP
en-wikipedia-org-4539	848	337	Independent	Independent	NNP
en-wikipedia-org-4539	848	338	agencies	agency	NNS
en-wikipedia-org-4539	848	339	Law	law	NN
en-wikipedia-org-4539	848	340	enforcement	enforcement	NN
en-wikipedia-org-4539	848	341	President	President	NNP
en-wikipedia-org-4539	848	342	of	of	IN
en-wikipedia-org-4539	848	343	the	the	DT
en-wikipedia-org-4539	848	344	United	United	NNP
en-wikipedia-org-4539	848	345	States	States	NNP
en-wikipedia-org-4539	848	346	Powers	Powers	NNP
en-wikipedia-org-4539	848	347	Public	public	JJ
en-wikipedia-org-4539	848	348	policy	policy	NN
en-wikipedia-org-4539	848	349	Legislative	Legislative	NNP
en-wikipedia-org-4539	848	350	House	House	NNP
en-wikipedia-org-4539	848	351	of	of	IN
en-wikipedia-org-4539	848	352	Representatives	Representatives	NNPS
en-wikipedia-org-4539	848	353	current	current	JJ
en-wikipedia-org-4539	848	354	members	member	NNS
en-wikipedia-org-4539	848	355	Speaker	Speaker	NNP
en-wikipedia-org-4539	848	356	Senate	Senate	NNP
en-wikipedia-org-4539	848	357	current	current	JJ
en-wikipedia-org-4539	848	358	members	member	NNS
en-wikipedia-org-4539	848	359	President	President	NNP
en-wikipedia-org-4539	848	360	pro	pro	RB
en-wikipedia-org-4539	848	361	tempore	tempore	JJ
en-wikipedia-org-4539	848	362	Vice	Vice	NNP
en-wikipedia-org-4539	848	363	President	President	NNP
en-wikipedia-org-4539	848	364	Judicial	Judicial	NNP
en-wikipedia-org-4539	848	365	District	District	NNP
en-wikipedia-org-4539	848	366	courts	court	NNS
en-wikipedia-org-4539	848	367	Courts	Courts	NNPS
en-wikipedia-org-4539	848	368	of	of	IN
en-wikipedia-org-4539	848	369	appeals	appeal	NNS
en-wikipedia-org-4539	848	370	Supreme	Supreme	NNP
en-wikipedia-org-4539	848	371	Court	Court	NNP
en-wikipedia-org-4539	848	372	Law	Law	NNP
en-wikipedia-org-4539	848	373	Bill	Bill	NNP
en-wikipedia-org-4539	848	374	of	of	IN
en-wikipedia-org-4539	848	375	Rights	Rights	NNPS
en-wikipedia-org-4539	848	376	civil	civil	JJ
en-wikipedia-org-4539	848	377	liberties	liberty	NNS
en-wikipedia-org-4539	848	378	Code	Code	NNP
en-wikipedia-org-4539	848	379	of	of	IN
en-wikipedia-org-4539	848	380	Federal	Federal	NNP
en-wikipedia-org-4539	848	381	Regulations	Regulations	NNPS
en-wikipedia-org-4539	848	382	Constitution	Constitution	NNP
en-wikipedia-org-4539	848	383	federalism	federalism	NN
en-wikipedia-org-4539	848	384	preemption	preemption	NN
en-wikipedia-org-4539	848	385	separation	separation	NN
en-wikipedia-org-4539	848	386	of	of	IN
en-wikipedia-org-4539	848	387	powers	power	NNS
en-wikipedia-org-4539	848	388	civil	civil	JJ
en-wikipedia-org-4539	848	389	rights	right	NNS
en-wikipedia-org-4539	848	390	Federal	Federal	NNP
en-wikipedia-org-4539	848	391	Reporter	Reporter	NNP
en-wikipedia-org-4539	848	392	United	United	NNP
en-wikipedia-org-4539	848	393	States	States	NNP
en-wikipedia-org-4539	848	394	Code	Code	NNP
en-wikipedia-org-4539	848	395	United	United	NNP
en-wikipedia-org-4539	848	396	States	States	NNP
en-wikipedia-org-4539	848	397	Reports	Reports	NNPS
en-wikipedia-org-4539	848	398	Intelligence	Intelligence	NNP
en-wikipedia-org-4539	848	399	Central	Central	NNP
en-wikipedia-org-4539	848	400	Intelligence	Intelligence	NNP
en-wikipedia-org-4539	848	401	Agency	Agency	NNP
en-wikipedia-org-4539	848	402	Defense	Defense	NNP
en-wikipedia-org-4539	848	403	Intelligence	Intelligence	NNP
en-wikipedia-org-4539	848	404	Agency	Agency	NNP
en-wikipedia-org-4539	848	405	Federal	Federal	NNP
en-wikipedia-org-4539	848	406	Bureau	Bureau	NNP
en-wikipedia-org-4539	848	407	of	of	IN
en-wikipedia-org-4539	848	408	Investigation	Investigation	NNP
en-wikipedia-org-4539	848	409	National	National	NNP
en-wikipedia-org-4539	848	410	Geospatial	Geospatial	NNP
en-wikipedia-org-4539	848	411	-	-	HYPH
en-wikipedia-org-4539	848	412	Intelligence	Intelligence	NNP
en-wikipedia-org-4539	848	413	Agency	Agency	NNP
en-wikipedia-org-4539	848	414	National	National	NNP
en-wikipedia-org-4539	848	415	Reconnaissance	Reconnaissance	NNP
en-wikipedia-org-4539	848	416	Office	Office	NNP
en-wikipedia-org-4539	848	417	National	National	NNP
en-wikipedia-org-4539	848	418	Security	Security	NNP
en-wikipedia-org-4539	848	419	Agency	Agency	NNP
en-wikipedia-org-4539	848	420	Office	Office	NNP
en-wikipedia-org-4539	848	421	of	of	IN
en-wikipedia-org-4539	848	422	the	the	DT
en-wikipedia-org-4539	848	423	Director	Director	NNP
en-wikipedia-org-4539	848	424	of	of	IN
en-wikipedia-org-4539	848	425	National	National	NNP
en-wikipedia-org-4539	848	426	Intelligence	Intelligence	NNP
en-wikipedia-org-4539	848	427	Uniformed	Uniformed	NNP
en-wikipedia-org-4539	848	428	Armed	Armed	NNP
en-wikipedia-org-4539	848	429	Forces	Forces	NNPS
en-wikipedia-org-4539	848	430	Army	Army	NNP
en-wikipedia-org-4539	848	431	Marine	Marine	NNP
en-wikipedia-org-4539	848	432	Corps	Corps	NNP
en-wikipedia-org-4539	848	433	Navy	Navy	NNP
en-wikipedia-org-4539	848	434	Air	Air	NNP
en-wikipedia-org-4539	848	435	Force	Force	NNP
en-wikipedia-org-4539	848	436	Space	Space	NNP
en-wikipedia-org-4539	848	437	Force	Force	NNP
en-wikipedia-org-4539	848	438	Coast	Coast	NNP
en-wikipedia-org-4539	848	439	Guard	Guard	NNP
en-wikipedia-org-4539	848	440	National	National	NNP
en-wikipedia-org-4539	848	441	Guard	Guard	NNP
en-wikipedia-org-4539	848	442	NOAA	NOAA	NNP
en-wikipedia-org-4539	848	443	Corps	Corps	NNP
en-wikipedia-org-4539	848	444	Public	Public	NNP
en-wikipedia-org-4539	848	445	Health	Health	NNP
en-wikipedia-org-4539	848	446	Service	Service	NNP
en-wikipedia-org-4539	848	447	Corps	Corps	NNP
en-wikipedia-org-4539	848	448	51st	51st	JJ
en-wikipedia-org-4539	848	449	state	state	NN
en-wikipedia-org-4539	848	450	political	political	JJ
en-wikipedia-org-4539	848	451	status	status	NN
en-wikipedia-org-4539	848	452	of	of	IN
en-wikipedia-org-4539	848	453	Puerto	Puerto	NNP
en-wikipedia-org-4539	848	454	Rico	Rico	NNP
en-wikipedia-org-4539	848	455	District	District	NNP
en-wikipedia-org-4539	848	456	of	of	IN
en-wikipedia-org-4539	848	457	Columbia	Columbia	NNP
en-wikipedia-org-4539	848	458	statehood	statehood	NN
en-wikipedia-org-4539	848	459	movement	movement	NN
en-wikipedia-org-4539	848	460	Elections	Elections	NNP
en-wikipedia-org-4539	848	461	Electoral	Electoral	NNP
en-wikipedia-org-4539	848	462	College	College	NNP
en-wikipedia-org-4539	848	463	Foreign	Foreign	NNP
en-wikipedia-org-4539	848	464	relations	relation	NNS
en-wikipedia-org-4539	848	465	Foreign	foreign	JJ
en-wikipedia-org-4539	848	466	policy	policy	NN
en-wikipedia-org-4539	848	467	Hawaiian	hawaiian	JJ
en-wikipedia-org-4539	848	468	sovereignty	sovereignty	NN
en-wikipedia-org-4539	848	469	movement	movement	NN
en-wikipedia-org-4539	848	470	Ideologies	ideologie	VBZ
en-wikipedia-org-4539	848	471	anti	anti	JJ
en-wikipedia-org-4539	848	472	-	-	JJ
en-wikipedia-org-4539	848	473	Americanism	americanism	JJ
en-wikipedia-org-4539	848	474	exceptionalism	exceptionalism	NN
en-wikipedia-org-4539	848	475	nationalism	nationalism	NN
en-wikipedia-org-4539	848	476	Local	local	JJ
en-wikipedia-org-4539	848	477	government	government	NN
en-wikipedia-org-4539	848	478	Parties	party	NNS
en-wikipedia-org-4539	848	479	Democratic	Democratic	NNP
en-wikipedia-org-4539	848	480	Republican	Republican	NNP
en-wikipedia-org-4539	848	481	Third	Third	NNP
en-wikipedia-org-4539	848	482	parties	party	NNS
en-wikipedia-org-4539	848	483	Red	red	JJ
en-wikipedia-org-4539	848	484	states	state	NNS
en-wikipedia-org-4539	848	485	and	and	CC
en-wikipedia-org-4539	848	486	blue	blue	JJ
en-wikipedia-org-4539	848	487	states	state	NNS
en-wikipedia-org-4539	848	488	Purple	Purple	NNP
en-wikipedia-org-4539	848	489	America	America	NNP
en-wikipedia-org-4539	848	490	Scandals	Scandals	NNPS
en-wikipedia-org-4539	848	491	State	State	NNP
en-wikipedia-org-4539	848	492	government	government	NN
en-wikipedia-org-4539	848	493	governor	governor	NN
en-wikipedia-org-4539	848	494	state	state	NNP
en-wikipedia-org-4539	848	495	legislature	legislature	NNP
en-wikipedia-org-4539	848	496	state	state	NNP
en-wikipedia-org-4539	848	497	court	court	NN
en-wikipedia-org-4539	848	498	Imperial	Imperial	NNP
en-wikipedia-org-4539	848	499	Presidency	Presidency	NNP
en-wikipedia-org-4539	848	500	Corruption	Corruption	NNP
en-wikipedia-org-4539	848	501	Economy	Economy	NNP
en-wikipedia-org-4539	848	502	By	by	IN
en-wikipedia-org-4539	848	503	sector	sector	NN
en-wikipedia-org-4539	848	504	Agriculture	Agriculture	NNP
en-wikipedia-org-4539	848	505	Banking	Banking	NNP
en-wikipedia-org-4539	848	506	Communications	Communications	NNPS
en-wikipedia-org-4539	848	507	Companies	Companies	NNP
en-wikipedia-org-4539	848	508	Energy	Energy	NNP
en-wikipedia-org-4539	848	509	Insurance	Insurance	NNP
en-wikipedia-org-4539	848	510	Manufacturing	Manufacturing	NNP
en-wikipedia-org-4539	848	511	Mining	Mining	NNP
en-wikipedia-org-4539	848	512	Science	Science	NNP
en-wikipedia-org-4539	848	513	and	and	CC
en-wikipedia-org-4539	848	514	technology	technology	NN
en-wikipedia-org-4539	848	515	Tourism	Tourism	NNP
en-wikipedia-org-4539	848	516	Trade	Trade	NNP
en-wikipedia-org-4539	848	517	Transportation	Transportation	NNP
en-wikipedia-org-4539	848	518	by	by	IN
en-wikipedia-org-4539	848	519	state	state	NN
en-wikipedia-org-4539	848	520	Currency	Currency	NNP
en-wikipedia-org-4539	848	521	Exports	Exports	NNPS
en-wikipedia-org-4539	848	522	Federal	Federal	NNP
en-wikipedia-org-4539	848	523	budget	budget	NN
en-wikipedia-org-4539	848	524	Federal	Federal	NNP
en-wikipedia-org-4539	848	525	Reserve	Reserve	NNP
en-wikipedia-org-4539	848	526	System	System	NNP
en-wikipedia-org-4539	848	527	Financial	financial	JJ
en-wikipedia-org-4539	848	528	position	position	NN
en-wikipedia-org-4539	848	529	Labor	Labor	NNP
en-wikipedia-org-4539	848	530	unions	union	VBZ
en-wikipedia-org-4539	848	531	Public	public	JJ
en-wikipedia-org-4539	848	532	debt	debt	NN
en-wikipedia-org-4539	848	533	Social	social	JJ
en-wikipedia-org-4539	848	534	welfare	welfare	NN
en-wikipedia-org-4539	848	535	programs	program	NNS
en-wikipedia-org-4539	848	536	Taxation	Taxation	NNP
en-wikipedia-org-4539	848	537	Unemployment	Unemployment	NNP
en-wikipedia-org-4539	848	538	Wall	Wall	NNP
en-wikipedia-org-4539	848	539	Street	Street	NNP
en-wikipedia-org-4539	848	540	Society	Society	NNP
en-wikipedia-org-4539	848	541	Culture	Culture	NNP
en-wikipedia-org-4539	848	542	Americana	Americana	NNP
en-wikipedia-org-4539	848	543	Architecture	Architecture	NNP
en-wikipedia-org-4539	848	544	Cinema	Cinema	NNP
en-wikipedia-org-4539	848	545	Crime	Crime	NNP
en-wikipedia-org-4539	848	546	Cuisine	Cuisine	NNP
en-wikipedia-org-4539	848	547	Dance	Dance	NNP
en-wikipedia-org-4539	848	548	Demography	Demography	NNP
en-wikipedia-org-4539	848	549	Economic	Economic	NNP
en-wikipedia-org-4539	848	550	issues	issue	NNS
en-wikipedia-org-4539	848	551	affluence	affluence	VBP
en-wikipedia-org-4539	848	552	eviction	eviction	NN
en-wikipedia-org-4539	848	553	home	home	NN
en-wikipedia-org-4539	848	554	-	-	HYPH
en-wikipedia-org-4539	848	555	ownership	ownership	NN
en-wikipedia-org-4539	848	556	household	household	NN
en-wikipedia-org-4539	848	557	income	income	NN
en-wikipedia-org-4539	848	558	income	income	NN
en-wikipedia-org-4539	848	559	inequality	inequality	NN
en-wikipedia-org-4539	848	560	labor	labor	NN
en-wikipedia-org-4539	848	561	unions	union	NNS
en-wikipedia-org-4539	848	562	middle	middle	JJ
en-wikipedia-org-4539	848	563	class	class	NN
en-wikipedia-org-4539	848	564	personal	personal	JJ
en-wikipedia-org-4539	848	565	income	income	NN
en-wikipedia-org-4539	848	566	poverty	poverty	NN
en-wikipedia-org-4539	848	567	standard	standard	NN
en-wikipedia-org-4539	848	568	of	of	IN
en-wikipedia-org-4539	848	569	living	living	NN
en-wikipedia-org-4539	848	570	wealth	wealth	NN
en-wikipedia-org-4539	848	571	Education	Education	NNP
en-wikipedia-org-4539	848	572	attainment	attainment	NNP
en-wikipedia-org-4539	848	573	Family	Family	NNP
en-wikipedia-org-4539	848	574	structure	structure	NN
en-wikipedia-org-4539	848	575	Fashion	Fashion	NNP
en-wikipedia-org-4539	848	576	Flag	flag	NN
en-wikipedia-org-4539	848	577	Folklore	folklore	NN
en-wikipedia-org-4539	848	578	Great	Great	NNP
en-wikipedia-org-4539	848	579	American	American	NNP
en-wikipedia-org-4539	848	580	Novel	Novel	NNP
en-wikipedia-org-4539	848	581	Health	Health	NNP
en-wikipedia-org-4539	848	582	health	health	NN
en-wikipedia-org-4539	848	583	care	care	NN
en-wikipedia-org-4539	848	584	health	health	NN
en-wikipedia-org-4539	848	585	insurance	insurance	NN
en-wikipedia-org-4539	848	586	Holidays	Holidays	NNP
en-wikipedia-org-4539	848	587	Homelessness	Homelessness	NNP
en-wikipedia-org-4539	848	588	Human	Human	NNP
en-wikipedia-org-4539	848	589	rights	right	NNS
en-wikipedia-org-4539	848	590	Languages	Languages	NNPS
en-wikipedia-org-4539	848	591	American	American	NNP
en-wikipedia-org-4539	848	592	English	English	NNP
en-wikipedia-org-4539	848	593	Indigenous	indigenous	JJ
en-wikipedia-org-4539	848	594	languages	language	NNS
en-wikipedia-org-4539	848	595	ASL	ASL	NNP
en-wikipedia-org-4539	848	596	Black	Black	NNP
en-wikipedia-org-4539	848	597	American	American	NNP
en-wikipedia-org-4539	848	598	Sign	Sign	NNP
en-wikipedia-org-4539	848	599	Language	Language	NNP
en-wikipedia-org-4539	848	600	HSL	hsl	NN
en-wikipedia-org-4539	848	601	Plains	plain	VBZ
en-wikipedia-org-4539	848	602	Sign	Sign	NNP
en-wikipedia-org-4539	848	603	Talk	talk	NN
en-wikipedia-org-4539	848	604	Arabic	arabic	JJ
en-wikipedia-org-4539	848	605	Chinese	chinese	JJ
en-wikipedia-org-4539	848	606	French	french	JJ
en-wikipedia-org-4539	848	607	German	german	JJ
en-wikipedia-org-4539	848	608	Italian	italian	JJ
en-wikipedia-org-4539	848	609	Russian	russian	JJ
en-wikipedia-org-4539	848	610	Spanish	Spanish	NNP
en-wikipedia-org-4539	848	611	Literature	Literature	NNP
en-wikipedia-org-4539	848	612	Media	Media	NNP
en-wikipedia-org-4539	848	613	Journalism	Journalism	NNP
en-wikipedia-org-4539	848	614	Internet	Internet	NNP
en-wikipedia-org-4539	848	615	Newspapers	Newspapers	NNP
en-wikipedia-org-4539	848	616	Radio	Radio	NNP
en-wikipedia-org-4539	848	617	Television	Television	NNP
en-wikipedia-org-4539	848	618	Music	Music	NNP
en-wikipedia-org-4539	848	619	Names	name	VBZ
en-wikipedia-org-4539	848	620	National	national	JJ
en-wikipedia-org-4539	848	621	symbols	symbol	NNS
en-wikipedia-org-4539	848	622	Columbia	Columbia	NNP
en-wikipedia-org-4539	848	623	Statue	Statue	NNP
en-wikipedia-org-4539	848	624	of	of	IN
en-wikipedia-org-4539	848	625	Liberty	Liberty	NNP
en-wikipedia-org-4539	848	626	Uncle	Uncle	NNP
en-wikipedia-org-4539	848	627	Sam	Sam	NNP
en-wikipedia-org-4539	848	628	People	People	NNS
en-wikipedia-org-4539	848	629	Philosophy	Philosophy	NNP
en-wikipedia-org-4539	848	630	Political	political	JJ
en-wikipedia-org-4539	848	631	ideologies	ideologie	VBZ
en-wikipedia-org-4539	848	632	Public	public	JJ
en-wikipedia-org-4539	848	633	holidays	holiday	NNS
en-wikipedia-org-4539	848	634	Race	Race	NNP
en-wikipedia-org-4539	848	635	Religion	Religion	NNP
en-wikipedia-org-4539	848	636	Sexuality	Sexuality	NNP
en-wikipedia-org-4539	848	637	 	  	_SP
en-wikipedia-org-4539	848	638	/	/	,
en-wikipedia-org-4539	848	639	Adolescent	Adolescent	NNP
en-wikipedia-org-4539	848	640	Sexuality	Sexuality	NNP
en-wikipedia-org-4539	848	641	Social	Social	NNP
en-wikipedia-org-4539	848	642	class	class	NN
en-wikipedia-org-4539	848	643	Society	Society	NNP
en-wikipedia-org-4539	848	644	Sports	Sports	NNP
en-wikipedia-org-4539	848	645	Theater	Theater	NNP
en-wikipedia-org-4539	848	646	Transportation	Transportation	NNP
en-wikipedia-org-4539	848	647	Video	Video	NNP
en-wikipedia-org-4539	848	648	games	game	VBZ
en-wikipedia-org-4539	848	649	Visual	visual	JJ
en-wikipedia-org-4539	848	650	art	art	NN
en-wikipedia-org-4539	848	651	Social	social	JJ
en-wikipedia-org-4539	848	652	class	class	NN
en-wikipedia-org-4539	848	653	Affluence	affluence	NN
en-wikipedia-org-4539	848	654	American	American	NNP
en-wikipedia-org-4539	848	655	Dream	Dream	NNP
en-wikipedia-org-4539	848	656	Educational	educational	JJ
en-wikipedia-org-4539	848	657	attainment	attainment	JJ
en-wikipedia-org-4539	848	658	Homelessness	Homelessness	NNP
en-wikipedia-org-4539	848	659	Home	Home	NNP
en-wikipedia-org-4539	848	660	-	-	HYPH
en-wikipedia-org-4539	848	661	ownership	ownership	NN
en-wikipedia-org-4539	848	662	Household	household	NN
en-wikipedia-org-4539	848	663	income	income	NN
en-wikipedia-org-4539	848	664	Income	Income	NNP
en-wikipedia-org-4539	848	665	inequality	inequality	NN
en-wikipedia-org-4539	848	666	Middle	middle	JJ
en-wikipedia-org-4539	848	667	class	class	NN
en-wikipedia-org-4539	848	668	Personal	personal	JJ
en-wikipedia-org-4539	848	669	income	income	NN
en-wikipedia-org-4539	848	670	Poverty	Poverty	NNP
en-wikipedia-org-4539	848	671	Professional	Professional	NNP
en-wikipedia-org-4539	848	672	and	and	CC
en-wikipedia-org-4539	848	673	working	working	NN
en-wikipedia-org-4539	848	674	class	class	NN
en-wikipedia-org-4539	848	675	conflict	conflict	NN
en-wikipedia-org-4539	848	676	Standard	standard	NN
en-wikipedia-org-4539	848	677	of	of	IN
en-wikipedia-org-4539	848	678	living	live	VBG
en-wikipedia-org-4539	848	679	Issues	Issues	NNP
en-wikipedia-org-4539	848	680	Ages	Ages	NNPS
en-wikipedia-org-4539	848	681	of	of	IN
en-wikipedia-org-4539	848	682	consent	consent	NN
en-wikipedia-org-4539	848	683	Capital	capital	NN
en-wikipedia-org-4539	848	684	punishment	punishment	NN
en-wikipedia-org-4539	848	685	Crime	Crime	NNP
en-wikipedia-org-4539	848	686	incarceration	incarceration	NN
en-wikipedia-org-4539	848	687	Criticism	criticism	NN
en-wikipedia-org-4539	848	688	of	of	IN
en-wikipedia-org-4539	848	689	government	government	NN
en-wikipedia-org-4539	848	690	Discrimination	discrimination	NN
en-wikipedia-org-4539	848	691	affirmative	affirmative	JJ
en-wikipedia-org-4539	848	692	action	action	NN
en-wikipedia-org-4539	848	693	antisemitism	antisemitism	NN
en-wikipedia-org-4539	848	694	hair	hair	NNP
en-wikipedia-org-4539	848	695	texture	texture	NN
en-wikipedia-org-4539	848	696	intersex	intersex	NN
en-wikipedia-org-4539	848	697	rights	right	NNS
en-wikipedia-org-4539	848	698	Islamophobia	Islamophobia	NNP
en-wikipedia-org-4539	848	699	LGBT	LGBT	VBN
en-wikipedia-org-4539	848	700	rights	right	NNS
en-wikipedia-org-4539	848	701	racism	racism	NN
en-wikipedia-org-4539	848	702	same	same	JJ
en-wikipedia-org-4539	848	703	-	-	HYPH
en-wikipedia-org-4539	848	704	sex	sex	NN
en-wikipedia-org-4539	848	705	marriage	marriage	NN
en-wikipedia-org-4539	848	706	Drug	drug	NN
en-wikipedia-org-4539	848	707	policy	policy	NN
en-wikipedia-org-4539	848	708	Energy	Energy	NNP
en-wikipedia-org-4539	848	709	policy	policy	NN
en-wikipedia-org-4539	848	710	Environmental	environmental	JJ
en-wikipedia-org-4539	848	711	movement	movement	NN
en-wikipedia-org-4539	848	712	Gun	Gun	NNP
en-wikipedia-org-4539	848	713	politics	politic	NNS
en-wikipedia-org-4539	848	714	Health	Health	NNP
en-wikipedia-org-4539	848	715	care	care	NN
en-wikipedia-org-4539	848	716	abortion	abortion	NN
en-wikipedia-org-4539	848	717	health	health	NN
en-wikipedia-org-4539	848	718	insurance	insurance	NN
en-wikipedia-org-4539	848	719	hunger	hunger	NN
en-wikipedia-org-4539	848	720	obesity	obesity	NN
en-wikipedia-org-4539	848	721	smoking	smoke	VBG
en-wikipedia-org-4539	848	722	Human	human	JJ
en-wikipedia-org-4539	848	723	rights	right	NNS
en-wikipedia-org-4539	848	724	Immigration	immigration	NN
en-wikipedia-org-4539	848	725	illegal	illegal	JJ
en-wikipedia-org-4539	848	726	International	international	JJ
en-wikipedia-org-4539	848	727	rankings	ranking	NNS
en-wikipedia-org-4539	848	728	National	national	JJ
en-wikipedia-org-4539	848	729	security	security	NN
en-wikipedia-org-4539	848	730	Mass	mass	NN
en-wikipedia-org-4539	848	731	surveillance	surveillance	NN
en-wikipedia-org-4539	848	732	Terrorism	Terrorism	NNP
en-wikipedia-org-4539	848	733	Separation	Separation	NNP
en-wikipedia-org-4539	848	734	of	of	IN
en-wikipedia-org-4539	848	735	church	church	NN
en-wikipedia-org-4539	848	736	and	and	CC
en-wikipedia-org-4539	848	737	state	state	NN
en-wikipedia-org-4539	848	738	Outline	Outline	NNP
en-wikipedia-org-4539	848	739	Index	Index	NNP
en-wikipedia-org-4539	848	740	Category	Category	NNP
en-wikipedia-org-4539	848	741	Portal	Portal	NNP
en-wikipedia-org-4539	848	742	Retrieved	retrieve	VBN
en-wikipedia-org-4539	848	743	from	from	IN
en-wikipedia-org-4539	848	744	"	"	``
en-wikipedia-org-4539	848	745	https://en.wikipedia.org/w/index.php?title=Taxation_in_the_United_States&oldid=997347331	https://en.wikipedia.org/w/index.php?title=Taxation_in_the_United_States&oldid=997347331	NNP
en-wikipedia-org-4539	848	746	"	"	''
en-wikipedia-org-4539	848	747	Categories	category	NNS
en-wikipedia-org-4539	848	748	:	:	:
en-wikipedia-org-4539	848	749	Taxation	taxation	NN
en-wikipedia-org-4539	848	750	in	in	IN
en-wikipedia-org-4539	848	751	the	the	DT
en-wikipedia-org-4539	848	752	United	United	NNP
en-wikipedia-org-4539	848	753	States	States	NNP
en-wikipedia-org-4539	848	754	United	United	NNP
en-wikipedia-org-4539	848	755	States	States	NNP
en-wikipedia-org-4539	848	756	economic	economic	JJ
en-wikipedia-org-4539	848	757	policy	policy	NN
en-wikipedia-org-4539	848	758	Hidden	hide	VBN
en-wikipedia-org-4539	848	759	categories	category	NNS
en-wikipedia-org-4539	848	760	:	:	:
en-wikipedia-org-4539	848	761	Webarchive	webarchive	JJ
en-wikipedia-org-4539	848	762	template	template	NN
en-wikipedia-org-4539	848	763	wayback	wayback	NN
en-wikipedia-org-4539	848	764	links	link	NNS
en-wikipedia-org-4539	848	765	CS1	cs1	NN
en-wikipedia-org-4539	848	766	:	:	:
en-wikipedia-org-4539	848	767	Julian	Julian	NNP
en-wikipedia-org-4539	848	768	–	–	:
en-wikipedia-org-4539	848	769	Gregorian	gregorian	JJ
en-wikipedia-org-4539	848	770	uncertainty	uncertainty	NN
en-wikipedia-org-4539	848	771	Articles	article	NNS
en-wikipedia-org-4539	848	772	with	with	IN
en-wikipedia-org-4539	848	773	short	short	JJ
en-wikipedia-org-4539	848	774	description	description	NN
en-wikipedia-org-4539	848	775	Articles	article	NNS
en-wikipedia-org-4539	848	776	with	with	IN
en-wikipedia-org-4539	848	777	long	long	JJ
en-wikipedia-org-4539	848	778	short	short	JJ
en-wikipedia-org-4539	848	779	description	description	NN
en-wikipedia-org-4539	848	780	Short	short	JJ
en-wikipedia-org-4539	848	781	description	description	NN
en-wikipedia-org-4539	848	782	matches	match	VBZ
en-wikipedia-org-4539	848	783	Wikidata	wikidata	VB
en-wikipedia-org-4539	848	784	All	all	DT
en-wikipedia-org-4539	848	785	articles	article	NNS
en-wikipedia-org-4539	848	786	with	with	IN
en-wikipedia-org-4539	848	787	unsourced	unsourced	JJ
en-wikipedia-org-4539	848	788	statements	statement	NNS
en-wikipedia-org-4539	848	789	Articles	article	NNS
en-wikipedia-org-4539	848	790	with	with	IN
en-wikipedia-org-4539	848	791	unsourced	unsourced	JJ
en-wikipedia-org-4539	848	792	statements	statement	NNS
en-wikipedia-org-4539	848	793	from	from	IN
en-wikipedia-org-4539	848	794	September	September	NNP
en-wikipedia-org-4539	848	795	2018	2018	CD
en-wikipedia-org-4539	848	796	Navigation	Navigation	NNP
en-wikipedia-org-4539	848	797	menu	menu	NN
en-wikipedia-org-4539	848	798	Personal	personal	JJ
en-wikipedia-org-4539	848	799	tools	tool	NNS
en-wikipedia-org-4539	848	800	Not	not	RB
en-wikipedia-org-4539	848	801	logged	log	VBN
en-wikipedia-org-4539	848	802	in	in	IN
en-wikipedia-org-4539	848	803	Talk	Talk	NNP
en-wikipedia-org-4539	848	804	Contributions	Contributions	NNP
en-wikipedia-org-4539	848	805	Create	Create	NNP
en-wikipedia-org-4539	848	806	account	account	NN
en-wikipedia-org-4539	848	807	Log	Log	NNP
en-wikipedia-org-4539	848	808	in	in	IN
en-wikipedia-org-4539	848	809	Namespaces	Namespaces	NNP
en-wikipedia-org-4539	848	810	Article	Article	NNP
en-wikipedia-org-4539	848	811	Talk	talk	NN
en-wikipedia-org-4539	848	812	Variants	variant	VBZ
en-wikipedia-org-4539	848	813	Views	view	NNS
en-wikipedia-org-4539	848	814	Read	read	VBP
en-wikipedia-org-4539	848	815	Edit	edit	NN
en-wikipedia-org-4539	848	816	View	View	NNP
en-wikipedia-org-4539	848	817	history	history	NN
en-wikipedia-org-4539	848	818	More	More	JJR
en-wikipedia-org-4539	848	819	Search	Search	NNP
en-wikipedia-org-4539	848	820	Navigation	Navigation	NNP
en-wikipedia-org-4539	848	821	Main	Main	NNP
en-wikipedia-org-4539	848	822	page	page	NN
en-wikipedia-org-4539	848	823	Contents	content	VBZ
en-wikipedia-org-4539	848	824	Current	current	JJ
en-wikipedia-org-4539	848	825	events	event	NNS
en-wikipedia-org-4539	848	826	Random	random	JJ
en-wikipedia-org-4539	848	827	article	article	NN
en-wikipedia-org-4539	848	828	About	about	IN
en-wikipedia-org-4539	848	829	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	848	830	Contact	Contact	NNP
en-wikipedia-org-4539	848	831	us	-PRON-	PRP
en-wikipedia-org-4539	848	832	Donate	Donate	NNP
en-wikipedia-org-4539	848	833	Contribute	contribute	NN
en-wikipedia-org-4539	848	834	Help	help	NN
en-wikipedia-org-4539	848	835	Learn	learn	VB
en-wikipedia-org-4539	848	836	to	to	TO
en-wikipedia-org-4539	848	837	edit	edit	VB
en-wikipedia-org-4539	848	838	Community	community	NN
en-wikipedia-org-4539	848	839	portal	portal	JJ
en-wikipedia-org-4539	848	840	Recent	recent	JJ
en-wikipedia-org-4539	848	841	changes	change	NNS
en-wikipedia-org-4539	848	842	Upload	upload	JJ
en-wikipedia-org-4539	848	843	file	file	NN
en-wikipedia-org-4539	848	844	Tools	tool	NNS
en-wikipedia-org-4539	848	845	What	what	WP
en-wikipedia-org-4539	848	846	links	link	NNS
en-wikipedia-org-4539	848	847	here	here	RB
en-wikipedia-org-4539	848	848	Related	relate	VBN
en-wikipedia-org-4539	848	849	changes	change	VBZ
en-wikipedia-org-4539	848	850	Upload	upload	JJ
en-wikipedia-org-4539	848	851	file	file	VBP
en-wikipedia-org-4539	848	852	Special	special	JJ
en-wikipedia-org-4539	848	853	pages	page	NNS
en-wikipedia-org-4539	848	854	Permanent	permanent	JJ
en-wikipedia-org-4539	848	855	link	link	NN
en-wikipedia-org-4539	848	856	Page	Page	NNP
en-wikipedia-org-4539	848	857	information	information	NN
en-wikipedia-org-4539	848	858	Cite	cite	VB
en-wikipedia-org-4539	848	859	this	this	DT
en-wikipedia-org-4539	848	860	page	page	NN
en-wikipedia-org-4539	848	861	Wikidata	wikidata	NN
en-wikipedia-org-4539	848	862	item	item	NN
en-wikipedia-org-4539	848	863	Print	print	NN
en-wikipedia-org-4539	848	864	/	/	SYM
en-wikipedia-org-4539	848	865	export	export	NN
en-wikipedia-org-4539	848	866	Download	Download	NNP
en-wikipedia-org-4539	848	867	as	as	IN
en-wikipedia-org-4539	848	868	PDF	PDF	NNP
en-wikipedia-org-4539	848	869	Printable	Printable	NNP
en-wikipedia-org-4539	848	870	version	version	NN
en-wikipedia-org-4539	848	871	In	in	IN
en-wikipedia-org-4539	848	872	other	other	JJ
en-wikipedia-org-4539	848	873	projects	project	NNS
en-wikipedia-org-4539	848	874	Wikimedia	Wikimedia	NNP
en-wikipedia-org-4539	848	875	Commons	Commons	NNP
en-wikipedia-org-4539	848	876	Wikiquote	Wikiquote	NNP
en-wikipedia-org-4539	848	877	Languages	Languages	NNPS
en-wikipedia-org-4539	848	878	العربية	العربية	NNP
en-wikipedia-org-4539	848	879	فارسی	فارسی	VBZ
en-wikipedia-org-4539	848	880	Bahasa	Bahasa	NNP
en-wikipedia-org-4539	848	881	Indonesia	Indonesia	NNP
en-wikipedia-org-4539	848	882	Edit	Edit	NNP
en-wikipedia-org-4539	848	883	links	link	NNS
en-wikipedia-org-4539	848	884	This	this	DT
en-wikipedia-org-4539	848	885	page	page	NN
en-wikipedia-org-4539	848	886	was	be	VBD
en-wikipedia-org-4539	848	887	last	last	RB
en-wikipedia-org-4539	848	888	edited	edit	VBN
en-wikipedia-org-4539	848	889	on	on	IN
en-wikipedia-org-4539	848	890	31	31	CD
en-wikipedia-org-4539	848	891	December	December	NNP
en-wikipedia-org-4539	848	892	2020	2020	CD
en-wikipedia-org-4539	848	893	,	,	,
en-wikipedia-org-4539	848	894	at	at	IN
en-wikipedia-org-4539	848	895	02:38	02:38	CD
en-wikipedia-org-4539	848	896	 	  	_SP
en-wikipedia-org-4539	848	897	(	(	-LRB-
en-wikipedia-org-4539	848	898	UTC	UTC	NNP
en-wikipedia-org-4539	848	899	)	)	-RRB-
en-wikipedia-org-4539	848	900	.	.	.
en-wikipedia-org-4539	849	1	Text	text	NN
en-wikipedia-org-4539	849	2	is	be	VBZ
en-wikipedia-org-4539	849	3	available	available	JJ
en-wikipedia-org-4539	849	4	under	under	IN
en-wikipedia-org-4539	849	5	the	the	DT
en-wikipedia-org-4539	849	6	Creative	Creative	NNP
en-wikipedia-org-4539	849	7	Commons	Commons	NNP
en-wikipedia-org-4539	849	8	Attribution	Attribution	NNP
en-wikipedia-org-4539	849	9	-	-	HYPH
en-wikipedia-org-4539	849	10	ShareAlike	ShareAlike	NNP
en-wikipedia-org-4539	849	11	License	License	NNP
en-wikipedia-org-4539	849	12	;	;	,
en-wikipedia-org-4539	849	13	additional	additional	JJ
en-wikipedia-org-4539	849	14	terms	term	NNS
en-wikipedia-org-4539	849	15	may	may	MD
en-wikipedia-org-4539	849	16	apply	apply	VB
en-wikipedia-org-4539	849	17	.	.	.
en-wikipedia-org-4539	850	1	By	by	IN
en-wikipedia-org-4539	850	2	using	use	VBG
en-wikipedia-org-4539	850	3	this	this	DT
en-wikipedia-org-4539	850	4	site	site	NN
en-wikipedia-org-4539	850	5	,	,	,
en-wikipedia-org-4539	850	6	you	-PRON-	PRP
en-wikipedia-org-4539	850	7	agree	agree	VBP
en-wikipedia-org-4539	850	8	to	to	IN
en-wikipedia-org-4539	850	9	the	the	DT
en-wikipedia-org-4539	850	10	Terms	term	NNS
en-wikipedia-org-4539	850	11	of	of	IN
en-wikipedia-org-4539	850	12	Use	Use	NNP
en-wikipedia-org-4539	850	13	and	and	CC
en-wikipedia-org-4539	850	14	Privacy	Privacy	NNP
en-wikipedia-org-4539	850	15	Policy	Policy	NNP
en-wikipedia-org-4539	850	16	.	.	.
en-wikipedia-org-4539	851	1	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	851	2	®	®	NNPS
en-wikipedia-org-4539	851	3	is	be	VBZ
en-wikipedia-org-4539	851	4	a	a	DT
en-wikipedia-org-4539	851	5	registered	registered	JJ
en-wikipedia-org-4539	851	6	trademark	trademark	NN
en-wikipedia-org-4539	851	7	of	of	IN
en-wikipedia-org-4539	851	8	the	the	DT
en-wikipedia-org-4539	851	9	Wikimedia	Wikimedia	NNP
en-wikipedia-org-4539	851	10	Foundation	Foundation	NNP
en-wikipedia-org-4539	851	11	,	,	,
en-wikipedia-org-4539	851	12	Inc.	Inc.	NNP
en-wikipedia-org-4539	851	13	,	,	,
en-wikipedia-org-4539	851	14	a	a	DT
en-wikipedia-org-4539	851	15	non	non	JJ
en-wikipedia-org-4539	851	16	-	-	JJ
en-wikipedia-org-4539	851	17	profit	profit	JJ
en-wikipedia-org-4539	851	18	organization	organization	NN
en-wikipedia-org-4539	851	19	.	.	.
en-wikipedia-org-4539	852	1	Privacy	privacy	NN
en-wikipedia-org-4539	852	2	policy	policy	NN
en-wikipedia-org-4539	852	3	About	about	IN
en-wikipedia-org-4539	852	4	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	852	5	Disclaimers	Disclaimers	NNPS
en-wikipedia-org-4539	852	6	Contact	Contact	NNP
en-wikipedia-org-4539	852	7	Wikipedia	Wikipedia	NNP
en-wikipedia-org-4539	852	8	Mobile	Mobile	NNP
en-wikipedia-org-4539	852	9	view	view	NN
en-wikipedia-org-4539	852	10	Developers	Developers	NNP
en-wikipedia-org-4539	852	11	Statistics	Statistics	NNP
en-wikipedia-org-4539	852	12	Cookie	Cookie	NNP
en-wikipedia-org-4539	852	13	statement	statement	NN