51.   It is conceivable that someone who thinks he is selling at a loss could owe taxes.

52.   It would probably owe huge taxes in a cash sale of the automaker.

53.   Many individuals will owe capital gains taxes on their mutual funds this year, despite what has been a uniformly grim performance so far.

54.   Many people believe that no taxes are owed on zeros until maturity, said James Flynn, a vice president at Chase Manhattan.

55.   Mr. Kinkade argued that he would owe tax only if he were causing harm or had a government license.

56.   Neither the parents nor the child owe taxes on gains the account earns, so long as the money is spent on education.

57.   Neither the shipyard nor the state of Maine would disclose how many employees from New Hampshire owed back taxes.

58.   No Social Security or Medicare tax is owed.

59.   Once the shares are transferred to an individual account, taxes are owed on the dividends.

60.   Once they file, the government calculates whether they owe more taxes than they have already paid during the year.