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

24-384 CC

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1996

For sale by the U.S. Government Printing Office

Superintendent of Documents, Congressional Sales Office, Washington, DC 20402
ISBN 0-16-052826-7

CONTENTS

Advisory of June 30, 1995, announcing the hearings

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, a Representative in Congress from the State of

Massachusetts

Coalition To Repeal Section 1706, Harvey Shulman

Coalition of Publicly Traded Partnerships, Letitia Chambers

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

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59

Healy, Patricia M., Nuclear Energy Institute, and Utility Decommissioning

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.