| Typicality: | 0.420 |
| Saliency: | 0.397 |
| for entering into the transaction | 23 | purpose |
| apart from those tax effects | 2 | other |
| taxpayer → have → substantial purpose | 20 |
| taxpayer → have → substantial business purpose | 3 |
| negative | neutral | positive |
| 0.100 | 0.802 | 0.097 |
| Raw frequency | 23 |
| Normalized frequency | 0.397 |
| Modifier score | 0.500 |
| Perplexity | 285.414 |