| Typicality: | 0.360 |
| Saliency: | 0.259 |
| to provide guidance | 5 | purpose |
| regulation → be issued by → the internal revenue service | 12 |
| regulation → be prescribed by → the commissioner of internal revenue | 3 |
| negative | neutral | positive |
| 0.121 | 0.839 | 0.040 |
| Raw frequency | 15 |
| Normalized frequency | 0.259 |
| Modifier score | 0.500 |
| Perplexity | 13.354 |