31.   While few investors buy and sell shares solely for tax reasons, this year the incentives to do so could be abnormally large.

32.   A spokesman said the move would be taken partly for tax reasons, without elaborating.

33.   Aid officials said that some corporations donated drugs purely for tax write-off reasons.

34.   Exact figures are never made public, partly for tax reasons.

35.   McBroom cautions against making irrevocable decisions, such as transferring assets into certain types of trusts, solely for tax reasons.

36.   Success did not come with its ups and downs for Aamodt, now a legal resident of Monoco for tax reasons.

37.   The Financial Times said British Aerospace and Daimler-Benz Aerospace would merge initially, setting up a holding company probably registered as a Dutch company for tax reasons.

38.   Asahi said the upward revisions were for tax reasons.

39.   Japanese importers, meanwhile, are thought likely to keep their purchases down for tax reasons.

40.   Sumitomo dismisses the accusations as false, saying Hamanaka needed the invoice for tax reasons.