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... Taxates and be bt Management Generally

TECHNICAL CORRECTIONS ACT OF 1979

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LIBRARY OF CONGRESS
HEARING
SUBCOMMITTEE ON TAXATION ANITT DIVISION
DEBT MANAGEMENT GENERALLY

BEFORE THE

OF THE

COMMITTEE ON FINANCE .
UNITED STATES, SENATE

NINETY-SIXTH CONGRESS

FIRST SESSION

ON

S. 873
A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954
TO WAIVE IN CERTAIN CASES THE RESIDENCY REQUIRE-
MENTS FOR DEDUCTIONS OR EXCLUSIONS OF INDIVIDUALS

LIVING ABROAD

S. 1549
A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO
CHANGE THE PERIOD FOR THE PAYMENT OF TAXES UNDER

SECTION 4161 (a) OF SUCH CODE

H.R. 2797
AN ACT TO MAKE TECHNICAL CORRECTIONS RELATED TO THE

REVENUE ACT OF 1978

NOVEMBER 7, 1979

Printed for the use of the Committee on Finance

U.S. GOVERNMENT PRINTING OFFICE

66–169 0

WASHINGTON : 1979

HG 96-59

COMMITTEE ON FINANCE

RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia

ROBERT DOLE, Kansas ABRAHAM RIBICOFF, Connecticut

BOB PACKWOOD, Oregon HARRY F. BYRD, JR., Virginia

WILLIAM V. ROTH, JR., Delaware GAYLORD NELSON, Wisconsin

JOHN C. DANFORTH, Missouri MIKE GRAVEL, Alaska

JOHN H. CHAFEE, Rhode Island LLOYD BENTSEN, Texas

JOHN HEINZ, Pennsylvania SPARK M. MATSUNAGA, Hawaii

MALCOLM WALLOP, Wyoming
DANIEL PATRICK MOYNIHAN, New York DAVID DURENBERGER, Minnesota
MAX BAUCUS, Montana
DAVID L. BOREN, Oklahoma
BILL BRADLEY, New Jersey

MICHAEL STERN, Staff Director
ROBERT E. LIGHTHIZER, Chief Minority Counsel

SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT GENERALLY

HARRY F. BYRD, JR., Virginia, Chairman LLOYD BENTSEN, Texas

BOB PACKWOOD, Oregon HERMAN E. TALMADGE, Georgia

JOHN H. CHAFEE, Rhode Island MIKE GRAVEL, Alaska

MALCOLM WALLOP, Wyoming

(II)

80-601105

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Ferguson, Bradford L., Associate Tax Legislative Counsel, Department of the

Treasury

146, 149, 172, 181, 183, 187, 191, 248, 267

PUBLIC WITNESSES

American Bar Association, Lipman Redman, tax section

168

Boothby, Charles L., executive secretary, National Association of Conservation

Districts....

174

Christian, Ernest S., Jr

186

Doumar, Albert G., chairman, Fiduciary Committee of the Committee on

Banking Institutions on Taxation, accompanied by Patrick A. Naughton 189

Foodservice and Lodging Institute, Thomas W. Power, general counsel

143
Howard, Gene, vice president, ZEBCO, a Brunswick Co......

265

Institutional Pension Consultants, Inc., Matthew E. Newman, technical direc-

tor...

194

Kiley, Daniel L., vice president, taxation, Norfolk & Western Railway Co ....... 130

Lehrfeld, William J., Shriner's Hospitals for Crippled Children.........

170

Murdoch, Converse, Small Business Council of America....

134

National Association of Conservation Districts, Charles L. Boothby, executive

secretary

174

Newman, Matthew E., technical director, Institutional Pension Consultants,

Inc

194

Norfolk & Western Railway Co., Daniel L. Kiley, vice president, taxation 130

Power, Thomas W., general counsel, Foodservice and Lodging Institute.

143

Redman, Lipman, tax section, American Bar Association

168

Shriner's Hospitals for Crippled Children, William J. Lehrfeld.....

170

Skinner, Robert, incoming president, Western Association of Equipment Les-

181

Small Business Council of America, Converse Murdoch..

134

Stone, Hon. Richard, a U.S. Senator from the State of Florida

147

Storm, Richard, vice president, Storm Manufacturing Co.....

Western Association of Equipment Lessors, Robert Skinner, incoming president 181

ZEBCO, a Brunswick Co., Gene Howard, vice president.

265

sors

249

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