| in the hands of the parent | 11 | location |
| to the grantor | 10 | transitive-object |
| under partnership taxation principals | 7 | other |
| income → be → taxable | 76 |
| negative | neutral | positive |
| 0.180 | 0.772 | 0.048 |
| Raw frequency | 76 |
| Normalized frequency | 0.935 |
| Modifier score | 0.975 |
| Perplexity | 169.863 |