<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE LexicalResource SYSTEM "http://globalwordnet.github.io/schemas/WN-LMF-relaxed-1.4.dtd">
<LexicalResource xmlns:dc="https://globalwordnet.github.io/schemas/dc/">
  <Lexicon id="oewn" label="Open English Wordnet" language="en" email="english-wordnet@googlegroups.com" license="https://creativecommons.org/licenses/by/4.0" version="2024" url="https://github.com/globalwordnet/english-wordnet">
    <LexicalEntry id="oewn-shelter-n">
      <Lemma writtenForm="shelter" partOfSpeech="n">
        <Pronunciation variety="GB">ˈʃɛltə</Pronunciation>
        <Pronunciation variety="US">ˈʃɛltɚ</Pronunciation>
      </Lemma>
      <Sense id="oewn-shelter-n-13334755-n" synset="oewn-13334755-n" dc:identifier="shelter%1:21:00::">
        <SenseRelation relType="derivation" target="oewn-shelter-v-02662486-v"/>
      </Sense>
    </LexicalEntry>
    <LexicalEntry id="oewn-tax_shelter-n">
      <Lemma writtenForm="tax shelter" partOfSpeech="n"/>
      <Sense id="oewn-tax_shelter-n-13334755-n" synset="oewn-13334755-n" dc:identifier="tax_shelter%1:21:00::"/>
    </LexicalEntry>
    <Synset id="oewn-13334755-n" ili="i106653" partOfSpeech="n" members="oewn-tax_shelter-n oewn-shelter-n" lexfile="noun.possession">
      <Definition language="en">a way of organizing business to reduce the taxes it must pay on current earnings</Definition>
      <SynsetRelation relType="hypernym" target="oewn-00352464-n"/>
    </Synset>
  </Lexicon>
</LexicalResource>