51.   The bottom line, he said, is to keep detailed records that can prove that most income is earned at the home office.

52.   The company hopes to earn income sometime in the future from the programs themselves by either charging a subscription fee or by selling advertising.

53.   The credits can be used by individual investors, those who have passive income earned from stocks or limited partnerships, and corporations.

54.   The Federal Election Commission rarely investigates candidates for how they earn income.

55.   The Immigration and Naturalization Service, for example, also earns income from customer fees, and some of those are also diverted.

56.   The unlimited earnings exemption will mainly apply to people earning high incomes, and it is unclear how many will take advantage of the change.

57.   There is no sense sweating to earn extra income just to lose it to poor tax planning.

58.   They earn their income from a traditional farm, raising cattle, horses and sheep.

59.   They earn high incomes, worry about the federal deficit and taxes, and want welfare reformed.

60.   They found that students who chose a school with lower admissions standards over a more competitive school earned incomes just as high as those who attended the elite college.