1.   The third explanation for paying dividends involves the tax clientele effect.

2.   The commercial objectives of shareholders must be considered, along with the tax effects of different forms of consideration on accepting shareholders.

3.   And surprising tax effects are not confined to Treasuries.

4.   At its next meeting in mid- to late-January, the panel will discuss local and state tax effects on individuals and businesses.

5.   Brazilians are concerned once the transaction tax takes effect, trading will move to New York, Rener said.

6.   Finnish analysts focus on pretax figures because tax effects were difficult to forecast in the past.

7.   Finnish analysts focus on pretax figures because tax effects have been difficult to forecast in the past.

8.   GM is just one of many foreign companies that are now re-thinking China investments as the new tax law takes effect.

9.   If the stocks pay dividends, you can calculate pretty closely what the tax effect is likely to be.

10.   Look for alternatives, like selling some holdings in a retirement account, that will have few if any tax effects.