31.   But they say the measure is intended to close a loophole that could let manufacturers elude the existing ban by changing the metallic composition or weight of bullets.

32.   But to help raise revenues, the Senate closed a loophole that allowed wealthy Americans who renounced their citizenship from paying certain taxes.

33.   Clinton has proposed raising money for vital programs by closing tax loopholes and imposing a modest tobacco tax.

34.   Clinton said the administration would close that loophole.

35.   Clinton would pay for most of the tax cuts by raising fees and closing tax loopholes that are currently available to corporations and investors.

36.   Closing this loophole would let President Clinton claim victory --and then go ahead and accept a cut in the capital gains tax rate.

37.   Close tax loopholes, mostly corporate.

38.   Closing that loophole should be a top priority in both Congress and the state capitals.

39.   Congress also closed a loophole that allowed borrowers to drop the insurance soon after getting a mortgage.

40.   Congress closed the loophole effective with the start of this year.