91.   That technique allows Disney to avoid capital gains taxes on the transfer of the properties, Morton said.

92.   The article detailed how many wealthy Americans managed to reduce, delay or avoid taxes, using sophisticated techniques not generally available to most other people.

93.   The business community has been pressing the Colombian government in recent days to avoid more taxes.

94.   The company used strategies common among businesses to avoid taxes.

95.   The current tax plan discourages savings and forces people and businesses to spend too much time and energy on looking for ways to avoid taxes, they say.

96.   The city needs to find a way of helping landlords keep their property viable instead of abandoning it to avoid taxes.

97.   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.

98.   The donor avoids capital gains taxes and gets an immediate income tax deduction for the donated property.

99.   The eccentric Millers lived simply, apparently collected extravagantly, and avoided taxes.

100.   The idea of the transition period is to give the clubs time to reduce their payrolls so that they could avoid taxes completely or at least significantly.