71.   The committee is investigating whether the company avoided paying taxes or exploited loopholes.

72.   The company had long avoided selling to first-time users because of the cost involved in support after a sale.

73.   The Finance Committee, one of several Senate and House panels looking into the Enron affair, is investigating whether the company improperly avoided paying taxes.

74.   The lawsuit, if successful, would allow the company to avoid a trial before an FTC administrative law judge.

75.   The transaction allows companies to avoid paying federal taxes on such a transaction.

76.   The United States says that European companies already avoid taxes on overseas earnings and that the United States law just levels the playing field.

77.   The two sides had earlier agreed that Mirage would be the lead developer because a private company could avoid the onerous bid processes required for the state.

78.   The transaction allows companies to avoid paying federal taxes on such transaction.

79.   Thomas Lauria, a spokesman for the Tobacco Institute, the industry trade association, said companies had avoided World Wide Web sites out of concern over the reaction.

80.   Until recently, high-technology companies avoided Washington altogether, viewing the government as irrelevant, ponderous and unable to comprehend their digital revolution.