41.   Last year, he issued regulations requiring that pistols sold in Massachusetts be made child-proof.

42.   Lehman also plans to issue regulations to let a third party participate in disputes between an inventor and the agency over patent rights.

43.   Local officials were emboldened to take an even harder line in February after Beijing issued new regulations saying people are not allowed to resist moving.

44.   Lew said that throughout negotiations with congressional Republicans the administration had taken the position that the regulations would be issued.

45.   Michael Thomson, who served as tax legislation counsel at Treasury when the new regulation was issued, said he doubts the IRS will back down.

46.   No regulations have been issued.

47.   Officials at the Occupational Safety and Health Administration said they planned to issue the regulations this month.

48.   OSHA is an executive agency, so it can issue regulations without Congressional approval.

49.   Potential issuers are waiting for the IRS to issue a regulation on the tax treatment.

50.   Separately, HUD said last week that it was looking at the issue and might issue a regulation about the practice in the spring.