101.   But Americans United for Separation of Church and State went ahead and filed a complaint with the IRS, charging Flake with knowingly violating tax laws.

102.   But because the tax laws allow for averaging over several years, foundations need not slash programs the year after their assets shrink.

103.   But Clinton finances some of the new spending with changes in investment rules and tax laws that Congress might not accept.

104.   But current tax law views the original purchase and the subsequent short sale as two separate transactions, and neither is taxed until the investor closes out either position.

105.   But even tax law undermines flexibility.

106.   But as is the case with balancing the budget and improving the health care system, the problems with the tax law cannot be fixed easily.

107.   But history suggests that they owe at least as much to windfall wealth resulting from tax laws and monopolies.

108.   But immediately the foundation faced a thorny legal and business problem because of a sweeping change in federal tax laws.

109.   But in addition to cutting taxes, a stated goal of many lawmakers had been to streamline the tax laws.

110.   But if no contract has been reached to sell a house before the new tax law is signed, the seller will not be able to choose provisions.