21.   Annual tax planning is especially important during this probationary period to ensure full compliance and freedom from collection pressure.

22.   As in many suburban developments, environmental planning was not a major consideration.

23.   As with most tax problems, good planning is the best way to avoid undue taxes in a divorce, although the solution may be thoroughly unromantic.

24.   At bottom, neotraditional town planning is a theory for building neighborhoods with less land.

25.   AUSTIN, Texas -- For decades, wedding planning was traditionally the province of women.

26.   Back then, industrial planning was the rage, and it was America that was considered inflexible.

27.   Advance planning by visitors was a must, which helped feed a perception that the Getty was inaccessible.

28.   Aid workers acknowledge that poor planning has been partly to blame.

29.   But he emphasized that such planning was tentative.

30.   But he worries that hardheaded planning has been lost.