41.   The agency also issued a review that repeated earlier findings that the IRS had put statistical enforcement goals ahead of insuring that taxpayers were treated fairly during audits.

42.   The agency has issued a notice of proposed rules but no final ruling as yet.

43.   The agency issued a similar order against International Telecom Ltd. last month.

44.   The agency issued a warning to consumers and urged the Underwriters Laboratory to toughen its performance standard for portable lamps.

45.   The agency issued proposed guidelines for patenting software embodied in computer hardware or disks.

46.   The agency may issue subpoenas if the letters fail to produce material sought by lawyers in the enforcement division.

47.   The agency should issue its final rule next summer.

48.   The agency could then issue a rule, which would be final and binding because public comment has already been received.

49.   The agency had earlier issued an advisory letter implying investigational devices would not be covered.

50.   The agency has also issued an important rule that will improve practices by Medicaid and Medicare managed-care plans and potentially by plans throughout the private sector.