tner/ontonotes5 · Datasets at Hugging Face

tokens sequence	tags sequence
[ "Property", "-", "tax", "relief", "is", "likely", "." ]	[ 0, 0, 0, 0, 0, 0, 0 ]
[ "Legislators", "are", "talking", "about", "temporary", "rises", "in", "sales", "or", "gasoline", "taxes", ",", "although", "Gov.", "Deukmejian", "says", "they", "should", "be", "a", "last", "resort", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 4, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Needs", "are", "n't", "clear", ",", "and", "the", "state", "constitution", "makes", "increasing", "taxes", "and", "spending", "very", "difficult", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "But", "some", "legislators", "think", "the", "time", "may", "be", "ripe", "to", "revise", "the", "constitution", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "THE", "IRS", "WILL", "PAY", "if", "its", "error", "burdens", "you", "with", "bank", "charges", "." ]	[ 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Policy", "statement", "P", "-", "5", "-", "39", "sets", "out", "terms", "." ]	[ 0, 0, 9, 10, 10, 10, 10, 0, 0, 0, 0 ]
[ "As", "a", "result", "of", "an", "erroneous", "IRS", "levy", "on", "a", "bank", "account", ",", "a", "taxpayer", "may", "incur", "administrative", "and", "overdraft", "charges", "." ]	[ 0, 0, 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "If", "the", "IRS", "admits", "its", "error", "and", "the", "charges", "have", "been", "paid", ",", "it", "will", "reimburse", "a", "taxpayer", "who", "has", "n't", "refused", "to", "give", "timely", "answers", "to", "IRS", "inquiries", "or", "has", "n't", "contributed", "to", "continuing", "or", "compounding", "the", "error", "." ]	[ 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "The", "IRS", "recently", "amended", "the", "policy", "to", "cover", "stop", "-", "payment", "charges", "for", "checks", "lost", "by", "the", "IRS", "." ]	[ 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 0 ]
[ "If", "the", "IRS", "asks", "for", "and", "gets", "a", "replacement", "for", "a", "check", "that", "it", "concedes", "it", "lost", "in", "processing", ",", "it", "will", "reimburse", "the", "taxpayer", "for", "the", "stop", "-", "payment", "charge", "on", "the", "original", "." ]	[ 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Reimbursement", "claims", "must", "be", "filed", "with", "the", "IRS", "district", "or", "service", "-", "center", "director", "within", "a", "year", "after", "the", "expense", "accrues", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 2, 3, 0, 0, 0, 0, 0 ]
[ "If", "the", "IRS", "seeks", "late", "-", "payment", "interest", "because", "of", "the", "lost", "check", ",", "you", "should", "request", "interest", "abatement", ",", "publisher", "Prentice", "Hall", "notes", "." ]	[ 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 12, 0, 0 ]
[ "JUST", "FIVE", "ACRES", "MORE", "are", "all", "we", "need", "to", "feel", "really", "at", "home", ",", "they", "say", "." ]	[ 0, 24, 25, 25, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "A", "couple", "we", "'ll", "call", "the", "Blandings", "spent", "nearly", "$", "800,000", "on", "a", "15", "-", "acre", "plot", "and", "main", "home", "and", "have", "an", "old", "$", "175,000", "mortgage", "exempt", "from", "the", "new", "limit", "on", "mortgage", "-", "interest", "deductions", "." ]	[ 0, 0, 0, 0, 0, 0, 4, 0, 16, 17, 17, 0, 0, 24, 25, 25, 0, 0, 0, 0, 0, 0, 0, 0, 0, 16, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "They", "plan", "to", "expand", "the", "home", "site", "by", "buying", "five", "adjoining", "acres", "for", "$", "200,000", ",", "borrowed", "against", "a", "first", "mortgage", "on", "the", "five", "acres", "and", "also", "collateralized", "by", "the", "15", "acres", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 24, 25, 25, 0, 0, 16, 0, 0, 0, 0, 15, 0, 0, 24, 25, 25, 0, 0, 0, 0, 24, 25, 25, 0 ]
[ "Their", "debt", "will", "be", "well", "under", "the", "$", "1", "million", "limit", "--", "on", "borrowing", "to", "acquire", ",", "build", ",", "or", "improve", "a", "home", "--", "that", "qualifies", "for", "mortgage", "-", "interest", "deductions", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 16, 17, 17, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "As", "you", "can", "guess", ",", "the", "Blandings", "want", "to", "deduct", "home", "-", "mortgage", "interest", "on", "the", "$", "200,000", "loan", "." ]	[ 0, 0, 0, 0, 0, 0, 4, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 16, 0, 0 ]
[ "But", ",", "IRS", "private", "ruling", "8940061", "notes", ",", "no", "rule", "or", "court", "case", "bears", "directly", "on", "the", "issue", "of", "adding", "land", "to", "a", "principal", "residence", "." ]	[ 0, 0, 11, 0, 0, 9, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "So", "the", "IRS", "has", "drawn", "a", "rationale", "from", "the", "sale", "of", "a", "home", "site", "split", "in", "two", "and", "sold", "in", "different", "years", "to", "the", "same", "buyer", ";", "a", "court", "let", "the", "seller", "in", "that", "old", "case", "treat", "this", "as", "the", "sale", "of", "one", "residence", "." ]	[ 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 2, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0 ]
[ "Thus", ",", "the", "IRS", "says", ",", "the", "Blandings", "'", "$", "200,000", "loan", "is", "home", "-", "acquisition", "debt", ",", "and", "interest", "on", "it", "is", "fully", "deductible", "." ]	[ 0, 0, 0, 11, 0, 0, 0, 4, 0, 0, 16, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "EARTHQUAKE", "VICTIMS", "facing", "imminent", "filing", "and", "payment", "deadlines", "will", "get", "extensions", "and", "penalty", "waivers", "like", "those", "provided", "for", "Hugo", "'s", "victims", ";", "IRS", "Notice", "89108", "has", "details", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 30, 0, 0, 0, 9, 10, 10, 0, 0, 0 ]
[ "Notice", "89", "-", "107", "offers", "added", "relief", "for", "hurricane", "-", "hit", "concerns", "that", "must", "file", "pension", "and", "benefit", "-", "plan", "returns", "." ]	[ 9, 10, 10, 10, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "REPORTS", "OF", "PAYMENTS", "to", "independent", "contractors", "for", "services", "must", "be", "filed", "by", "businesses", ",", "but", "do", "n't", "bet", "that", "contractors", "'", "unreported", "income", "will", "be", "detected", "that", "way", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "The", "General", "Accounting", "Office", "estimates", "that", "50", "%", "of", "IRS", "audits", "do", "n't", "spot", "companies", "that", "fail", "to", "file", "the", "reports", "." ]	[ 11, 12, 12, 12, 0, 0, 13, 14, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "UH", "HUH", ":" ]	[ 0, 0, 0 ]
[ "A", "claim", "by", "Peter", "Testa", "of", "New", "York", "that", "a", "stranger", "paid", "him", "$", "500", "to", "go", "into", "a", "bank", "and", "change", "$", "44,400", "in", "small", "bills", "into", "large", "bills", "``", "is", "unconvincing", ",", "''", "the", "Tax", "Court", "found", "." ]	[ 0, 0, 0, 4, 5, 0, 7, 8, 0, 0, 0, 0, 0, 0, 16, 0, 0, 0, 0, 0, 0, 0, 0, 16, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 12, 12, 0, 0 ]
[ "It", "held", "that", "Testa", "is", "taxable", "on", "$", "44,400", "of", "unreported", "income", "." ]	[ 0, 0, 0, 4, 0, 0, 0, 0, 16, 0, 0, 0, 0 ]
[ "WHY", "BE", "A", "MIDDLEMAN", "for", "charitable", "gifts", "?", "a", "retiree", "asks", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "A", "retired", "electrical", "engineer", "we", "'ll", "call", "Ben", "works", "part", "-", "time", "as", "a", "consultant", ",", "but", "he", "does", "n't", "want", "to", "earn", "so", "much", "that", "Social", "Security", "reduces", "his", "benefits", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 4, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 12, 0, 0, 0, 0 ]
[ "So", "he", "has", "arranged", "for", "a", "university", "foundation", "to", "set", "up", "a", "scholarship", "fund", "for", "undergraduate", "engineering", "students", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "He", "plans", "to", "tell", "clients", "to", "pay", "certain", "fees", "directly", "to", "the", "foundation", "instead", "of", "to", "him", ";", "he", "would", "omit", "those", "fees", "from", "income", "reported", "on", "his", "return", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "So", "he", "asked", "the", "IRS", "if", "the", "plan", "would", "work", "." ]	[ 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0 ]
[ "Well", ",", "notes", "IRS", "private", "ruling", "8934014", ",", "``", "a", "fundamental", "principle", "''", "is", "that", "income", "must", "be", "taxed", "to", "whoever", "earns", "it", "." ]	[ 0, 0, 0, 9, 10, 10, 10, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "The", "rule", "goes", "back", "at", "least", "as", "far", "as", "a", "1930", "Supreme", "Court", "decision", ",", "Robert", "Willens", "of", "Shearson", "Lehman", "Hutton", "says", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2, 11, 12, 0, 0, 4, 5, 0, 11, 12, 12, 0, 0 ]
[ "If", "you", "assign", "your", "income", "to", "another", ",", "you", "still", "have", "controlled", "its", "disposition", "and", "enjoyed", "the", "fruits", "of", "your", "labor", ",", "even", "if", "indirectly", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Ben", "earns", "any", "fees", "sent", "directly", "to", "charity", "and", "is", "taxable", "on", "them", ",", "the", "IRS", "says", ";", "of", "course", ",", "he", "also", "may", "take", "a", "charitable", "deduction", "for", "them", "." ]	[ 4, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "BRIEFS", ":" ]	[ 0, 0 ]
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[ "Seattle", "'s", "license", "fees", "for", "adult", "peep", "shows", "vary", "from", "those", "for", "other", "coin", "-", "operated", "amusements", "without", "serving", "a", "substantial", "government", "interest", "and", "are", "unconstitutional", ",", "the", "ninth", "-", "circuit", "appeals", "court", "holds", "for", "Acorn", "Investments", "Inc", "." ]	[ 7, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 15, 0, 0, 0, 0, 0, 0, 11, 12, 12, 0 ]
[ "Blue", "-", "chip", "advertisers", "have", "plenty", "of", "complaints", "about", "the", "magazines", "they", "advertise", "in", ",", "ranging", "from", "inadequate", "consumer", "research", "to", "ad", "``", "clutter", "''", "and", "a", "seemingly", "unchecked", "proliferation", "of", "special", "interest", "magazines", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Criticism", "from", "such", "big", "advertisers", "as", "Estee", "Lauder", "Inc.", ",", "Colgate", "-", "Palmolive", "Co.", "and", "Seagram", "Co.", "put", "a", "damper", "on", "the", "euphoria", "at", "the", "American", "Magazine", "Conference", "here", "." ]	[ 0, 0, 0, 0, 0, 0, 11, 12, 12, 0, 11, 12, 12, 12, 0, 11, 12, 0, 0, 0, 0, 0, 0, 0, 11, 12, 12, 12, 0, 0 ]
[ "The", "conference", "opened", "Monday", "with", "glowing", "reports", "about", "consumer", "magazines", "'", "growth", "in", "circulation", "and", "advertising", "revenue", "in", "the", "past", "year", "." ]	[ 0, 0, 0, 2, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2, 3, 3, 0 ]
[ "``", "Magazines", "are", "not", "providing", "us", "in", "-", "depth", "information", "on", "circulation", ",", "''", "said", "Edgar", "Bronfman", "Jr.", ",", "president", "and", "chief", "operating", "officer", "of", "Seagram", ",", "in", "a", "panel", "discussion", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 4, 5, 5, 0, 0, 0, 0, 0, 0, 0, 11, 0, 0, 0, 0, 0, 0 ]
[ "``", "How", "do", "readers", "feel", "about", "the", "magazine", "?" ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "How", "deeply", "do", "they", "read", "it", "?" ]	[ 0, 0, 0, 0, 0, 0, 0 ]
[ "Research", "does", "n't", "tell", "us", "whether", "people", "actually", "do", "read", "the", "magazines", "they", "subscribe", "to", ".", "''" ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "Reuben", "Mark", ",", "chief", "executive", "of", "Colgate", "-", "Palmolive", ",", "said", "advertisers", "lack", "detailed", "demographic", "and", "geographic", "breakdowns", "of", "magazines", "'", "audiences", "." ]	[ 4, 5, 0, 0, 0, 0, 11, 12, 12, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "``", "We", "need", "research", "that", "convinces", "us", "that", "magazines", "are", "a", "real", "value", "in", "reader", "'s", "lives", ",", "that", "readers", "are", "really", "involved", ".", "''" ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "The", "critics", "also", "lambasted", "the", "magazine", "industry", "for", "something", "executives", "often", "are", "very", "proud", "of", ":", "the", "growth", "in", "magazine", "titles", "during", "the", "1980s", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2, 3, 0 ]
[ "Leonard", "Lauder", ",", "president", "and", "chief", "executive", "officer", "of", "Estee", "Lauder", ",", "said", "consumer", "magazines", "are", "suffering", "from", "what", "he", "called", "``", "niche-itis", ",", "''", "the", "increasing", "number", "of", "magazines", "that", "target", "the", "idosyncratic", "interests", "of", "readers", "." ]	[ 4, 5, 0, 0, 0, 0, 0, 0, 0, 11, 12, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ]
[ "``", "Niche-itis", "fragments", "our", "advertising", "dollars", ",", "''", "said", "Mr.", "Lauder", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 4, 0 ]
[ "``", "We", "are", "being", "over", "-", "magazined", "." ]	[ 0, 0, 0, 0, 0, 0, 0, 0 ]
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