| with respect to an employee | 4 | other |
| by a corporation | 2 | other |
| by tax shelter | 2 | other |
| election → be made under → paragraph | 12 |
| election → be made under → this paragraph | 5 |
| negative | neutral | positive |
| 0.191 | 0.776 | 0.033 |
| Raw frequency | 17 |
| Normalized frequency | 0.235 |
| Modifier score | 0.000 |
| Perplexity | 238.776 |