61.   But if he borrowed and then sold shares to repay the loan, he would be liable for tax.

62.   But that same person may be frustrated when someone who was never a dependent refuses to repay a loan.

63.   But the devaluation of the lira and economic downturn has left them unable to repay the loans or buy fertilizer for spring planting.

64.   But to repay their loans, the banks need to sell their bonds.

65.   But when prices fall, the stock backing the loans loses value, and executives may be unable to repay the loans.

66.   But you can take the deduction only during the first five years of repaying the loan.

67.   Cheney might also borrow money under a contract that required him to repay the loan with the stock he would get when he exercised the options.

68.   Chiropractic educators say the loan repayment schedule penalizes their students, who are expected to begin repaying their loans within nine months of graduation.

69.   Companies will find it harder to repay loans, especially those denominated in dollars, as the peso weakens and rates rise, analysts said.

70.   Companies borrow money to buy machines that increase revenues and profits that repay the loans.