91.   The amendment would allow property to be assessed for tax purposes at an amount lower than its market value.

92.   The assets are counted for tax purposes at their value on the day of death, rather than on the day they were purchased.

93.   The date on which you actually bought the shares is your purchase date for tax purposes.

94.   The essential goals have been to reduce the administrative burden of the process and to ensure a more equitable and consistent method of valuing property for tax purposes.

95.   The gift to the trusts had strings attached that, according to law, made it less valuable for gift tax purposes.

96.   The dispute centered on an IRS rule that overseas transactions by American citizens must be translated into U.S. dollars for tax purposes.

97.   The investor who has a paper mutual fund loss on paper and wants to realize it for tax purposes must sell the shares.

98.   The IRS says nothing, and Zindel doubts they would ever be needed for tax purposes.

99.   The loan was actually a complex financial transaction that Jay Pritzker initiated for tax purposes, a spokesman for Dworman said.

100.   The January effect often can be traced to selling for tax purposes.