| Typicality: | 0.427 |
| Saliency: | 0.414 |
| in the notice | 8 | location |
| for taxable years | 5 | temporal |
| in the proposed regulations | 4 | location |
| taxpayer → rely on → the guidance | 20 |
| taxpayer → rely on → guidance | 5 |
| negative | neutral | positive |
| 0.155 | 0.803 | 0.042 |
| Raw frequency | 25 |
| Normalized frequency | 0.414 |
| Modifier score | 0.500 |
| Perplexity | 57.849 |