| on the gain | 14 | purpose |
| on capital gains | 13 | other |
| into the next year | 8 | temporal |
| taxpayer → defer → tax | 22 |
| taxpayer → defer → income | 18 |
| taxpayer → defer → the tax | 15 |
| taxpayer → defer → income tax | 4 |
| taxpayer → defer → taxation | 4 |
| taxpayer → defer paying → tax | 4 |
| negative | neutral | positive |
| 0.103 | 0.742 | 0.155 |
| Raw frequency | 67 |
| Normalized frequency | 0.606 |
| Modifier score | 0.700 |
| Perplexity | 164.937 |