11.   Avoiding taxes if you legally can is a favorite American pastime.

12.   Before that legislation passed, wealthy Americans spent an inordinate amount of time trying to avoid taxes through shelters involving real estate syndications and equipment-leasing partnerships.

13.   Bermuda wants to be more competitive with such Caribbean islands as Barbados that charge lower fees and have attracted more U.S. subsidiaries set up to avoid export taxes.

14.   A loophole in the tax law, one that congressional Democrats have been trying to close, allows non-citizens to avoid taxes on capital gains and estates.

15.   A very wealthy person could avoid all tax on her estate by spreading it over a large number of individuals.

16.   After making tens of millions of dollars in recent years, the Japanese trader is apparently eager to move out of Japan to avoid heavy taxes there.

17.   Buss is determined to avoid the tax.

18.   But even athletes living in tax havens cannot avoid taxes entirely.

19.   But homeowners can no longer avoid tax by plowing their gains in excess of the exclusion into a new property.

20.   But government officials respond that such companies are free to incorporate and avoid taxes on capital gains if they choose to do so.