| under applicable law | 215 | other |
| for tax years | 80 | temporal |
| for taxable years | 43 | temporal |
| provision → be → effective | 1149 |
| provision → be made → effective | 17 |
| provision → be to be → effective | 5 |
| negative | neutral | positive |
| 0.075 | 0.788 | 0.137 |
| Raw frequency | 1171 |
| Normalized frequency | 0.706 |
| Modifier score | 0.619 |
| Perplexity | 46.418 |