| on this income | 5 | other |
| individually | 4 | manner |
| regardless of | 4 | other |
| owner → be → taxed | 34 |
| owner → be liable to → taxed | 11 |
| owner → be subject to → taxation on this income | 3 |
| owner → be subject to → personal income tax | 3 |
| owner → be subject to → tax | 3 |
| negative | neutral | positive |
| 0.249 | 0.694 | 0.056 |
| Raw frequency | 54 |
| Normalized frequency | 0.393 |
| Modifier score | 0.800 |
| Perplexity | 91.437 |