41.   Money that is taken out of these plans at retirement is eligible for special tax treatment, such as income averaging.

42.   Motorola said results would have been flat without a more favorable tax treatment in the most recent quarter.

43.   Normally, when a company does a spin-off, it sends a letter to its shareholders spelling out the proper tax treatment.

44.   NTT president Miyazu said he is confident the government would grant NTT the favorable tax treatment.

45.   One proposal would alter the tax treatment for the cost of exploring for and developing oil and gas reserves.

46.   One, for example, allows more favorable tax treatment for income from foreign oil and gas.

47.   Pistachio growers also benefited from favorable tax treatment because they were producing a speculative agricultural crop requiring heavy capital investment, while the industry was taking off.

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

49.   Retirement savings usually get generous tax treatment to encourage people to provide for their golden years.

50.   Reps. Sander M. Levin, D-Mich., and Amo Houghton, R-N.Y., testified together for changes in the tax treatment of multinational corporations.