21.   Clinton favors tightening rules on the tax treatment of real estate investment trusts and annuities, and changing the way multinational corporations are taxed on their sales abroad.

22.   Commercial real estate can ebb and flow with market forces, but affordable housing needs and would greatly benefit from special tax treatment.

23.   Companies have been rushing to sell capital notes because they offer the tax treatment of bonds and the capital treatment of stocks.

24.   Declines in trading and venture capital gains were offset by more favorable tax treatment.

25.   Currently, Congress allows favorable tax treatment for undergraduate educational expenses for both employees and their employers.

26.   Dong said the reform meets a WTO requirement that member nations apply the same tax treatment to foreign and domestic companies.

27.   Distributions from the account would receive favorable tax treatment.

28.   Final details of the legislation are still being hammered out, and both groups may lobby to have their new tax treatment phased in over several years.

29.   Fiscally strapped municipalities have long struggled with the question of whether charitable organizations, especially those with considerable assets, should be given preferential tax treatment.

30.   He said the reform falls in line with a WTO requirement that member nations apply the same tax treatment to foreign and domestic companies.