31.   Although tax law subsequently changed, see Graves v.

32.   Although most tax laws are woven tightly, a loophole exists for affluent foreigners who plan to send their children to live in the United States.

33.   An American Bar Association task force that studied the issue recommended sweeping repeal of tax laws that are based on it.

34.   Among gainers, real estate companies rose amid optimism that Japan would restructure its tax laws to allow for greater liquidity.

35.   Among the factors leading to the decline was a change in the tax laws that eliminated many club memberships as tax writeoffs.

36.   And because the new tax law will make it more profitable for people to sell their stock next year, Treasury economists expect more revenues there, too.

37.   Analysts and builders point to lean inventories, a low unemployment rate and new tax laws as signs housing has room to grow.

38.   And according to internal memos, attorneys have warned that the society appeared to be violating tax laws by using its revenues to support its French affiliate.

39.   And as is often the case with anything involving tax laws, there are no simple answers.

40.   And how the prize is claimed could come back to haunt the beneficiaries if federal tax laws are not taken into account.