| Typicality: | 0.494 |
| Saliency: | 0.572 |
| except provided in paragraph (2 | 5 | other |
| amendment → apply to → taxable years | 144 |
| amendment → apply to → taxable year | 3 |
| negative | neutral | positive |
| 0.034 | 0.927 | 0.039 |
| Raw frequency | 147 |
| Normalized frequency | 0.572 |
| Modifier score | 0.500 |
| Perplexity | 122.287 |