| Typicality: | 0.502 |
| Saliency: | 0.286 |
| under the gross receipts test | 5 | other |
| taxpayer → be allowed to use → the cash method | 6 |
| taxpayer → be permitted to use → the cash method of accounting | 4 |
| taxpayer → be eligible to → use the cash method | 3 |
| negative | neutral | positive |
| 0.099 | 0.822 | 0.078 |
| Raw frequency | 13 |
| Normalized frequency | 0.286 |
| Modifier score | 0.900 |
| Perplexity | 38.144 |