21.   The Bells are expected to say they should not have to create new subsidiaries to avoid resale rules.

22.   The current rules requiring banks to create separate subsidiaries in each state can cause headaches for bank customers.

23.   The new state-controlled company created subsidiaries in each Brazilian state and started putting the various local companies under its control.

24.   The subsidiary was created a year ago when Lockheed formulated its bid for the project.

25.   The suit questions provisions allowing Petrobras to create new subsidiaries that could potentially be acquired by investor-owned companies.

26.   The supermarket chain said it would create a subsidiary to provide the service and make all of its grocery items available for home delivery or store pickup.

27.   To nurture that growth, SGI last summer created a subsidiary, Silicon Studio, which focuses on entertainment.

28.   While it is common for American companies to create subsidiaries in tax havens abroad, Enron had far more than most other companies, tax experts said.

29.   A new subsidiary will be created to focus on hotel and resort-related developments.

30.   Creating subsidiaries to structure an ABO and at the same time to tackle the problem of high taxes, is another strategy that is being adopted by many.