11.   The Chancellor also used his statement to close the loophole whereby companies acquired other businesses merely to take advantage of their capital losses for tax purposes.

12.   And he hopes to close certain loopholes benefiting corporations and investors.

13.   Basically the bill closes a loophole in earlier legislation, which banned the import of split-run editions.

14.   Both also support requiring child-safety locks on guns and both want to close loopholes that allow looser restrictions on guns purchased at gun shows.

15.   Both the House and Senate versions would pay for the tax reductions they include largely by closing a loophole used by real estate investment trusts.

16.   A lobbyist for the Generic Pharmaceutical Association reserved comment, but said important issues included closing loopholes in existing legislation that prevent generics from being approved sooner.

17.   A solution that is based on the settlement they rejected, but that closes the loopholes and allows remedies to be executed more quickly.

18.   A second closes a loophole in the Clean Water Act that has allowed the destruction of thousands of acres of valuable wetlands.

19.   A section on tax breaks allows players to close loopholes or raise corporate taxes.

20.   A top priority among gun control advocates is to use the Columbine killings as Exhibit A in closing that loophole.