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MISCELLANEOUS TAX REFORMS

United States

HEARINGS

BEFORE THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

ONE HUNDRED FOURTH CONGRESS

FIRST SESSION

JULY 11 AND 12, 1995

Serial 104-38

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1996

24 384 CC

For sale by the U.S. Goverment Printing Office
Superintendent of Documents, Congressional Sales Office, Washington, DC 20402

ISBN 0-16-052826-7

W3

1995€

COMMITTEE ON WAYS AND MEANS

BILL ARCHER, Texas, Chairman PHILIP M. CRANE, Illinois

SAM M. GIBBONS, Florida BILL THOMAS, Califomia

CHARLES B. RANGEL, New York E. CLAY SHAW, JR., Florida

FORTNEY PETE STARK, California NANCY L. JOHNSON, Connecticut

ANDY JACOBS, JR., Indiana JIM BUNNING, Kentucky

HAROLD E. FORD, Tennessee AMO HOUGHTON, New York

ROBERT T. MATSUI, California WALLY HERGER, California

BARBARA B. KENNELLY, Connecticut JIM MOCRERY, Louisiana

WILLIAM J. COYNE, Pennsylvania MEL HANCOCK, Missouri

SANDER M. LEVIN, Michigan DAVE CAMP, Michigan

BENJAMIN L. CARDIN, Maryland JIM RAMSTAD, Minnesota

JIM MCDERMOTT, Washington DICK ZIMMER, New Jersey

GERALD D. KLECZKA, Wisconsin JIM NUSSLE, Iowa

JOHN LEWIS, Georgia SAM JOHNSON, Texas

L.F. PAYNE, Virginia JENNIFER DUNN, Washington

RICHARD E. NEAL, Massachusetts
MAC COLLINS, Georgia
ROB PORTMAN, Ohio
GREG LAUGHLIN, Texas
PHILIP S. ENGLISH, Pennsylvania
JOHN ENSIGN, Nevada
JON CHRISTENSEN, Nebraska

PHILLIP D. MOSELEY, Chief of Staff
JANICE MAYS, Minority Chief Counsel

1 Appointed July 10, 1995.

(II)

96-178170

CONTENTS

Page

2

Adrion, Harold L., New York, NY

American Group Practice Association, William A. Conway, M.D

American Institute of Certified Public Accountants, Robert L. Israeloff

American International Automobile Dealers Association, Charles M. Smith

American Society of Association Executives, R. William Taylor

Associated Builders & Contractors, Rich Shavell

Association of American Railroads, Edwin L. Harper

Bannister, Robert, National Association of Home Builders
Blair, Robert A., S-Corporation Reform Project

Blute, Hon. Peter, à Representative in Congress from the State of

Massachusetts

Coalition of Publicly Traded Partnerships, Letitia Chambers

Coalition To Repeal Section 1706, Harvey Shulman

College Savings Bank, Peter A. Roberts

Conable, Hon. Barber, Alexander, NY

Conway, William A., M.D., Henry Ford Health System and American Group

Practice Association

Cutler/Williams, Inc., George Enochs

Dumbacher, Robert J., Racetrac Petroleum, Inc., National Association of

Convenience Stores, and Society of Independent Gasoline Marketers of

America

Edinboro University of Pennsylvania, Andrew C. Lawlor

Employee Stock Option Plan Association, J. Michael Keeling

Enochs, George, Cutler/Willliams, Inc., and National Association of Computer

Businesses

Frank, Hon. Barney, a Representative in Congress from the State of

Massachusetts

Goodling, Hon. William F., a Representative in Congress from the State

of Pennsylvania

Harper, Edwin L., Association of American Railroads
Healy, Patricia M., Nuclear Energy Institute, and Utility Decommissioning

Tax Group

Henry Ford Health System, William A. Conway, M.D

Houghton, Hon. Amo, a Representative in Congress from the State of New

York

Huber, John, Petroleum Marketers Association of America

Israeloff, Robert L., American Institute of Certified Public Accountants

J.C. Penney Co., Inc., Delmer R. Threadgill

Jefferson, Hon. William J., a Representative in Congress from the State

of Louisiana

Johnson, Hon. Tim, a Representative in Congress from the State of South

Dakota

Keeling, J. Michael, Employee Stock Option Plan Association
Kennelly, Hon. Barbara B., a Representative in Congress from the State

of Connecticut
Lawlor, Andrew C., Edinboro University of Pennsylvania
Levin, Hon. Sander, a Representative in Congress from the State of Michigan
Lowe's Companies, Inc., Edgar Spears
McConnell, Hon. Mitch, a U.S. Senator from the State of Kentucky
Metz, Douglas W., Wine & Spirits Wholesalers of America

38

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59

155

42

160

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88
20
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(III)

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