| Typicality: | 0.185 |
| Saliency: | 0.228 |
| for independent services | 3 | purpose |
| under proposed § 301.6226–2(h)(3)(i | 2 | other |
| tax → be paid by → the partnership | 6 |
| tax → apply to → partnership | 4 |
| tax → be paid by → partnership | 3 |
| negative | neutral | positive |
| 0.153 | 0.812 | 0.035 |
| Raw frequency | 13 |
| Normalized frequency | 0.228 |
| Modifier score | 0.000 |
| Perplexity | 77.435 |