| Typicality: | 0.197 |
| Saliency: | 0.256 |
| to the substantiation rule | 9 | transitive-object |
| in certain embodiments | 3 | other |
| for individual taxpayers | 2 | transitive-object |
| provision → provide for → exception | 10 |
| provision → provide → exception | 7 |
| provision → allow for → exception | 6 |
| provision → allow → exception | 3 |
| negative | neutral | positive |
| 0.136 | 0.802 | 0.062 |
| Raw frequency | 26 |
| Normalized frequency | 0.256 |
| Modifier score | 0.000 |
| Perplexity | 139.921 |