| Typicality: | 0.502 |
| Saliency: | 0.591 |
| for tax years | 12 | temporal |
| for property | 11 | purpose |
| generally | 8 | degree |
| taxpayer → rely on → proposed regulations | 49 |
| taxpayer → rely on → the proposed regulations | 8 |
| taxpayer → be permitted to rely on → proposed regulations | 5 |
| negative | neutral | positive |
| 0.087 | 0.853 | 0.060 |
| Raw frequency | 62 |
| Normalized frequency | 0.591 |
| Modifier score | 0.500 |
| Perplexity | 49.479 |