чот. Р. HEARINGS BEFORE THE SUBCOMMITTEE ON ADMINISTRATION OF THE INTERNAL REVENUE CODE OF THE COMMITTEE ON FINANCE NINETY-FIFTH CONGRESS FIRST SESSION JUNE 6 AND 27, 1977 Printed for the use of the Committee on Finance LAW LIBRARY OCT 3 1977 UNIVERSITY OF CALIFORNIA BERKCLEY U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 1977 13-106 COMMITTEE ON FINANCE RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia CARL T. CURTIS, Nebraska ABRAHAM RIBICOFF, Connecticut CLIFFORD P. HANSEN, Wyoming HARRY F. BYRD, JR., Virginia ROBERT DOLE, Kansas GAYLORD NELSON, Wisconsin BOB PACKWOOD, Oregon MIKE GRAVEL, Alaska WILLIAM V. ROTH, JR., Delaware LLOYD BENTSEN, Texas PAUL LAXALT, Nevada JOHN C. DANFORTH, Missouri MICHAEL STERN, Staf Director SUBCOMMITTEE ON ADMINISTRATION OF THE INTERNAL REVENUE CODE FLOYD K. HASKELL, Colorado, Chairman RUSSELL B. LONG, Louisiana ROBERT DOLE, Kansas CONTENTS ADMINISTRATION WITNESS Kurtz, Hon. Jerome, Commissioner of Internal Revenue.. Page 84 84 PUBLIC WITNESSES Alexander, Donald C., former Commissioner, Internal Revenue Service--- American Enterprise Institute for Public Policy Research, Dr. Rudolph Carlson, Jack, vice president and chief economist, Chamber of Commerce of the United States.. Chamber of Commerce of the United States, Jack Carlson, vice president and chief economist.-- Cook, Dr. Alvin A., Jr., Data Resources, Inc-- Duskin, Betty, director of research, National Council of Senior Citizens... Hall, Robert E., professor of economics, Massachusetts Institute of Klein, Lawrence R., Wharton Econometric Forecasting Associates, accom- panied by R. M. Young and George Schink- Mullins, Robert J., legislative assistant, National Farmers Union. National Council of Senior Citizens, Betty Duskin, director of research. National Farmers Union, Robert J. Mullins, legislative assistant.--- National Federation of Tax Administrators, Daniel G. Smith, president and administrator, income, sales, inheritance and excise taxes, State of Wisconsin, accompanied by Robert Milbourne, director of research and tax policy analysis, Wisconsin Department of Revenue. Oates, Wallace, Princeton University. Penner, Dr. Rudolph, American Enterprise Institute for Public Policy Rogers, Miss Virginia, Data Resources, Inc. Smith, Daniel G., president, National Federation of Tax Administrators and administrator, income, sales, inheritance and excise taxes, State of Wisconsin, accompanied by Robert Milbourne, director of research and tax policy analysis, Wisconsin Department of Revenue-- Wharton Econometrics Forecasting Associates, Lawrence R. Klein, accom- |
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