31.   AOL has estimated that it might not have to pay federal taxes for four or five years.

32.   Archer will also propose a new federal tax on the burgeoning Indian gaming industry, according to a Republican staffer.

33.   As a permanent resident, he had a green card and paid federal taxes on the income he earned as a photographer and tour guide.

34.   Arizonans also can search the Web site for, say, California or New York bonds, but their interest payments would avoid federal taxes only.

35.   As Ohioans this week rush to finish paying their federal taxes, they might be wondering what Uncle Sam gives back to the Buckeye state in federal dollars.

36.   As they have earned more, upper-income households have assumed a larger share of total federal tax liabilities.

37.   At the time, legal specialists questioned whether the federal government could compel states to pay a federal tax, though the presumption today is that it can.

38.   Basically, there are three federal taxes on individuals.

39.   Bear in mind that California has not yet conformed to any of the federal tax changes.

40.   Because there is no federal tax on commercial maritime diesel, fuel operators are forced to dye commercial fuel red.