Prepared for the use of the Committee on Ways and Means by its staff U.S. GOVERNMENT PRINTING OFFICE 94-778 WASHINGTON : 1989 For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, DC 20402 COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida BILL ARCHER, Texas J.J. PICKLE, Texas GUY VANDER JAGT, Michigan CHARLES B. RANGEL, New York PHILIP M. CRANE, Ilinois FORTNEY PETE STARK, California BILL FRENZEL, Minnesota ANDY JACOBS, JR., Indiana DICK SCHULZE, Pennsylvania HAROLD FORD, Tennessee BILL GRADISON, Ohio ED JENKINS, Georgia WILLIAM M. THOMAS, California RICHARD A. GEPHARDT, Missouri RAYMOND J. MCGRATH, New York THOMAS J. DOWNEY, New York HANK BROWN, Colorado FRANK J. GUARINI, New Jersey ROD CHANDLER, Washington MARTY RUSSO, Mlinois E. CLAY SHAW, JR., Florida DON J. PEASE, Ohio DON SUNDQUIST, Tennessee ROBERT T. MATSUI, California NANCY L. JOHNSON, Connecticut BERYL ANTHONY, JR., Arkansas RONNIE G. FLIPPO, Alabama BYRON L. DORGAN, North Dakota BARBARA B. KENNELLY, Connecticut BRIAN J. DONNELLY, Massachusetts WILLIAM J. COYNE, Pennsylvania MICHAEL A. ANDREWS, Texas SANDER M. LEVIN, Michigan JIM MOODY, Wisconsin ROBERT J. LEONARD, Chief Counsel and Staff Director PHILLIP D. MOSELEY, Minority Chief of Staff |