| Typicality: | 0.378 |
| Saliency: | 0.301 |
| from exchange | 6 | other |
| to the extent of amounts | 6 | other |
| under this provision | 2 | other |
| taxpayer → elect to defer → the gain | 6 |
| taxpayer → elect to defer → gain | 5 |
| taxpayer → elect to defer → the recognition of capital gain | 3 |
| negative | neutral | positive |
| 0.124 | 0.834 | 0.042 |
| Raw frequency | 14 |
| Normalized frequency | 0.301 |
| Modifier score | 0.500 |
| Perplexity | 81.865 |