    [House Hearing, 104 Congress]
    [From the U.S. Government Publishing Office]

                        REPLACING THE FEDERAL INCOME TAX

    =======================================================================

                                    HEARINGS

                                   before the

                          COMMITTEE ON WAYS AND MEANS
                            HOUSE OF REPRESENTATIVES

                          ONE HUNDRED FOURTH CONGRESS

                                 SECOND SESSION

                                   __________

                                   VOLUME III

                   Impact on Small Business of Replacing the
                               Federal Income Tax

                                 APRIL 24, 1996

                     Impact on State and Local Governments
                      and Tax-Exempt Entities of Replacing
                             the Federal Income Tax

                                  MAY 1, 1996

                                   __________

                               Serial No. 104-51

                                   __________

             Printed for the use of the Committee on Ways and Means

                     U.S. GOVERNMENT PRINTING OFFICE

    26-736 CC              WASHINGTON : 1996
    _________________________________________________________________
            For sale by the U.S. Government Printing Office
       Superintendent of Documents, Congressional Sales Office,
                       Washington, DC 20402
                         ISBN 0-16-053624-3