1.   Analysts do not expect any announcement until the summer, for tax reasons.

2.   Banks and other companies can treat these securities as debt for tax reasons and deduct the interest while counting them as capital for regulatory purposes.

3.   Before that happens, however, there could be more sales by investors for tax reasons before the end of the year.

4.   But a lot of people are reshifting their portfolios for tax reasons at this time of year.

5.   But others said that for tax reasons Grace could well turn the offer down.

6.   But the sequencing of the sale was also important for tax reasons.

7.   Choosing a beneficiary is important for tax reasons, too.

8.   Donors are giving cash, but for tax reasons they also are giving securities that have appreciated.

9.   Even so, analysts are betting that Raytheon will win because, for tax reasons, GM wants stock to be the biggest portion of any bid.

10.   First Hawaiian is actually leasing the building from a shell company it set up for tax reasons to finance the project.