111.   But many other deductions fall into gray areas of the tax law, meaning records may not be enough to prevail.

112.   But months later, Owen said, McConaghy instructed Owen to sell a one-half interest in the building quickly because of an upcoming change in tax laws.

113.   But it also reflects the fact that changes in tax law have made it more certain that high-income taxpayers will pay more while moderate-income families are hit less.

114.   But it is unclear whether using an executive order to change tax policy is constitutional, because authority for originating tax law rests with the House.

115.   But recently such bequests have become more common as the result of new tax laws and more aggressive fund raising by charitable and nonprofit groups.

116.   But practically any other change in the tax law seems possible these days.

117.   But tax law is infamously tricky, and the measure remains structured so companies could use it to recoup past taxes.

118.   But tax laws did require them to file and pay Social Security and other employment taxes.

119.   But the committee report said the information the aides sought appears to have been protected by tax confidentiality laws.

120.   But that year, Congress tampered with tax laws, reducing or eliminating IRA deductions for many wealthy and middle-class people.