21. The family-owned Chronicle wanted to participate in a stock-for-stock swap, because a cash sale would trigger a large tax liability. 22. By using a cash sale , a buyer is a shareholder of record on the same day the trade takes place. 23. Both the sale of Sonus's assets and the distribution of cash sale proceeds will be submitted to a shareholder vote. 24. Station owners in 35 states were promised refunds on cash sales but charged the 1 . 7-cent-per-gallon price cut never materialized. 25. I usually encounter surcharges for using cards at mom-n-pop shops, often in the form of cash sales being free of tax. 26. Corn futures also were supported by brisk cash sales , said grain analyst Dale Gustafson of Smith Barney Inc . in Chicago. 27. In a cash sale , ownership passes once there has been ( in addition to delivery ) due payment of the purchase price. 28. Qwest said its accounting for cash sales of optical capacity assets to third parties was also based on policies approved by Andersen. 29. In 2008 Cash sales of Food and Beverage come fairly close to covering the raw cost of sales, and the departmental expenses. 30. Charlotte, North Carolina-based Duke Energy said it expected to close the all-cash sale of its gas pipelines and power plants by July.