31.   The company is the consolidation of various foreign subsidiaries of Spectra-Physics that made up its Laser and Optics Group.

32.   The final regulations, still under discussion, may permit foreign subsidiaries of some American banks to extend credit to Cuba.

33.   The Treasury has adopted new tax rules under which corporations gain much greater flexibility in allocating prices among parent companies and their foreign subsidiaries.

34.   They get around the letter of the law by selling the oil abroad, not at home, and using foreign subsidiaries to handle the business.

35.   They made it clear during his trip to Europe that they are tired of being treated like foreign subsidiaries of America, Inc.

36.   U.S. laws prohibit discrimination at home and against American citizens in foreign subsidiaries, but not against foreign nationals abroad.

37.   What it did was have foreign subsidiaries do it.

38.   Because of the ban, American companies had been forced to work through foreign subsidiaries or local partnerships.

39.   Clinton has already banned trade with Iran including purchases of oil by U.S. companies or their foreign subsidiaries.

40.   Ever since, U.S. companies have been banned from buying Iranian oil even through foreign subsidiaries.