21.   The rest are owned by others who sell fuel under the Gulf Oil brand name, analysts said.

22.   The rules would also apply to those divisions of electric and gas utilities, oil companies and fuel distributors that produce or sell alternative fuels.

23.   To hide the origin of the transactions, fuel was sold from company to company in a chain.

24.   To prepare, some merge with natural gas distribution companies, hoping to prosper by selling two fuels instead of just one.

25.   UPS already sells jet fuel to others at its hub at Louisville, Ky.

26.   A U.S. company that sells nuclear fuel taken from old Soviet weapons is at loggerheads with Russian negotiators over the purchase price.

27.   But the company said it showed its best profitability in a decade from selling refined fuels, while enjoying higher profits from its chemicals business.

28.   Despite U.N. sanctions against Iraqi oil exports, thousands of Turkish truckers are ferrying oil from Iraq into Turkey, where they make big profits selling the fuel.

29.   Even British Petroleum has quit the market, recently selling its fuel retailing network to Caltex.

30.   However, Hess officials said later they would still sell fuel to the government, despite the unpaid bill.