51.   The Democrats said the accounts have been used in Senate elections for years.

52.   The commissioner of internal revenue, Charles O. Rossotti, said the agency was determined to be more aggressive going after Americans using offshore accounts to avoid taxes.

53.   The disclosure of the fund prompted shareholder suits against Incomnet and Schwartz, who was accused of using the account to manipulate the stock price.

54.   The FBI said it had been asking the Russian government to examine banks in Russia that used Benex accounts.

55.   The food stamp account can only be debited from a grocery store, and clients cannot use that account for nonfood purchases.

56.   The government has used these accounts to bolster its characterization of the rebels as terrorists.

57.   The Gramm plan is far more radical because it would gradually eliminate the current system and force everyone to use private accounts for retirement.

58.   The new federal regulations specifically allow for accounts to be used to pay for room and board as well as tuition and books.

59.   The report also said Carey used the account for several trips and to ship his bicycle from Seattle to Phoenix.

60.   The Swiss used this account to make its secret payments to Hungary and Poland.