31.   He said the tax treatment on the gain on the sale of the Putnam Berkley book-publishing division was a surprise.

32.   If I add a deck to the roof, does that change the tax treatment?

33.   If the proposals are adopted, the law would treat those products as equities, rather than bonds, eliminating favorable tax treatment.

34.   If your holding is about to qualify for long-term tax treatment, you might want to keep it a little longer.

35.   In many cases, industries argue that they are just receiving tax treatment equivalent to that granted other businesses or clearing up quirks in the tax laws.

36.   In other cases, this choice of tax treatment might make investors hopping mad because they would have to pay taxes on their gains.

37.   Industries with large disparities in their tax treatment were put on a more equal footing with one another.

38.   It extends expiring tax breaks, including generous tax treatment for overseas income of financial services firms.

39.   It is this unusual structure that gives rise to the unusual tax treatment for investors.

40.   Key issues concerning the tax treatment of the holding company born out of the split remain unresolved.