41.   If it pays in cash, no taxes will be owed, because legal ownership of the shares will have remained with Western Southern.

42.   If you owe substantial back taxes, you probably should consult a qualified CPA or attorney.

43.   In the more typical preferred stock deals, companies cannot deduct the dividends they pay, and investors in the preferred stock owe taxes on the dividends they receive.

44.   Increasingly in recent years, taxpayers with more modest incomes and smaller deductions have found they owed additional taxes under the provision.

45.   Indeed, families could still owe the tax just because they took deductions for the expense of treating costly illnesses.

46.   Investors in tax-exempt bond funds are sometimes shocked to learn they owe taxes.

47.   Indeed, many couples owe less tax after they marry.

48.   Indeed, spending growth slowed sharply in April, when most of those who owe taxes file their returns, a report from the Commerce Department showed Thursday.

49.   Investors owe capital gains taxes each year on the increased principal, in addition to income tax on the payout.

50.   It also checks the charts to fill in the blanks on how much tax you owe or what your standard deduction would be.