31.   Because the credit is generally not refundable, filers would reap the full benefit only if they had sufficient income tax liability.

32.   Bateman and Allred were credit products officers, charged with managing risk exposure for the bank.

33.   Because credit is likely to tighten, Turk and Loeb said they expect to see more bankruptcies, store closings and consolidations over the next few months.

34.   Brazilians continue to back the real because their stomachs are fuller and credit is available to buy consumer goods.

35.   A smaller credit is available to workers without children.

36.   Also, at a time when credit was tight, the authority could secure financing by its ability to sell tax-exempt bonds, Gill said.

37.   But at least with Potterisms we can give credit where credit is due.

38.   But credit is due for at least giving the teams and, most important, fans a reason to race for a result.

39.   But easy credit is a tremendous temptation to all of us.

40.   But he said that such credits would not be a panacea.