61.   Brown explained that Labour would not name the companies subject to the tax because when Chancellors spell out taxes, they never identify targets by name.

62.   Bush has yet to spell out his plans for overhauling Medicare and Social Security.

63.   Bush has yet to spell out his plans.

64.   Bush has yet to spell out the details of his plan.

65.   But a brief, heated campaign is not an ideal place to spell out the issues and explain what the small print really means.

66.   Bush plans to spell out the details of his Medicare reform proposals in a major address in Allentown, Pa., on Tuesday.

67.   But Certner said Gramm is to be commended for trying to spell out how the government would subsidize his program during this transitional period.

68.   But first he wants Syria to spell out its peace terms.

69.   But he emphasized that, while they would not be negative, the spots would spell out his positions on issues and where other candi dates stand.

70.   But even with careful efforts to spell out the rules, misunderstandings occur.