21.   Certainly, many large companies can afford to be more generous these days than they could a few years ago, and tax rules are making largess more attractive.

22.   Court rules make reviewing the forms impractical.

23.   Current rules make it hard to impose grazing restrictions on reluctant ranchers.

24.   Critics said the rule will make it more difficult for condemned killers to seek a reprieve or commutation of their sentences.

25.   Does this rule make any sense?

26.   Did the original rules of golf make allowances for Big Bertha titanium drivers?

27.   Easing the export rules could make their products less expensive and more competitive on world markets, the companies say.

28.   Educators warn that the rule will make it more difficult to hire qualified people for the low-paying jobs.

29.   Entoven said legal rules made it easy for juries to impose damages on businesses but did not take account of the fact that such verdicts discourage investment.

30.   Even consumer advocates who serve as watchdogs over the FDA agree that the new rules make sense.