81.   Or do the beneficiaries have to reinvest the proceeds to avoid taxes?

82.   Other family-owned companies, such as Latour AB and Lundbergfoeretagen AB, are also downgrading their stock listings to avoid the tax.

83.   People often avoid gift taxes by not filing the gift tax return.

84.   People who avoid taxes are seen as folk heroes.

85.   Rather, the query stems from a six-year investigation by state authorities in Germany into whether German banks helped clients illegally shelter income to avoid taxes.

86.   Promoters often tell clients they can avoid taxes by donating assets to a trust, but still control and use those assets.

87.   Sellers would not have to reinvest their profits in a more expensive home within two years, as they must do now to avoid the tax.

88.   So not only can the insurer avoid taxes on its profits but its U.S. unit may actually collect tax refunds by reporting losses.

89.   So the goal becomes to avoid the tax by realizing the gain on your home before the gain exceeds the exclusion limit.

90.   Tax shelters include a myriad of complex transactions that have no purpose other than avoiding taxes.