21.   After the brothers had started developing the site, the City Planning Commission closed the loophole, and they had to file suit to continue.

22.   Both senators said that while they wanted to end these techniques, they would also investigate how to overhaul the corporate tax system and close loopholes.

23.   Bush said the loophole should be closed in federal law.

24.   But as old loopholes are closed, new ones are constantly being created.

25.   But closing legal loopholes, valuable as that is, is not the same as changing the culture of violence that is visible through those loopholes.

26.   But House Minority Leader Ken Cheuvront, D-Phoenix, said Thursday that a plan to close tax loopholes cannot be ruled out.

27.   But in practice it operates as a revising body, reworking the raw bills from the lower chamber and filling in the details and closing the loopholes.

28.   But it does require continuous vigilance against lapses and constant revision of the law to close unintended loopholes.

29.   But some advocates of gun control contend that the law did not go far enough to close loopholes in federal gun laws.

30.   But the U.S. Internal Revenue Service later cracked down on step-down issues, closing the loopholes and voiding these transactions.