INTERNAL REVENUE SERVICE

Addresses

Fight for Economic Freedom, Tax Indexing—A Case in Point, Wendell W. Gunn, 7909 [11AP]

Amendments

Bankruptcy Court and Federal Judgeship Act: enact (S. 1013), 10048-10069 [27AP]

Analyses

S. 1040, SELF-Tax Plan Act, 13285 [20MY]

S. 1193, Treat Certain Heating of Phosphate Rock as Mining, 10717-10719 [3MY]

S. 1210, Estate Tax Alternate Valuation Date Election, 10999 [4MY]

Articles and editorials

As We See It—Soaking the Poor, 6045 [17MR]

Banks Risking Pyrrhic Victory, 2872 [23FE]

But Let's Limit the Break, 11707 [10MY]

Christian School Movement and Its Conflict With the Internal Revenue Service, 32028-32030 [10NO]

Court Allows IRS To Set Social Policy, 19067 [13JY]

Does the IRS Need Help of Withholding?, 12352 [16MY]

Don't Repeal Protection Against ``Bracket Creep'', 3206 [28FE]

Has High Court Undermined Religious Tax Exemptions?, 19067 [13JY]

Impossible Rates, Unfair Advantage, 1107 [31JA]

In Search of Excellence and Fair Taxes, 1845 [7FE]

Income Tax Indexing Must Be Preserved, 8073 [12AP]

Missing Trillion Dollars, 1525 [2FE]

Plan To Kill Tax Indexing, 3205 [28FE]

Raising Taxes Adds Red Ink, Not Black to Budget, 13525 [24MY]

Repeal Interest Withholding, Representative Porter, 1361 [1FE]

Ruling in Bob Jones Case Could Have Broad Effects, 16908 [22JN]

Split Over Tax Indexing—A Way To Keep the Government Honest, 4166 [7MR]

Why Tax Indexing Is a Vital Reform, 2702 [22FE]

Why Tax Indexing Must Not Be Repealed, 3712 [2MR]

Bills and resolutions

Antiballistic missile sites: relief of certain employees (see S. 1353)

Barter exchanges: prohibit requirement of submitting certain information (see H.R. 3964)

Churches: investigations and audits (see S. 1262; H.R. 2172, 2977)

Collection procedures: regulate and limit (see H.R. 171)

———taxpayers' rights (see H.R. 3215)

Committee To Investigate Illegal or Unethical Practices of the Internal Revenue Service (House, Select): establish (see H. Res. 39)

Erroneous advice: penalty for underpayments resulting (see H.R. 373)

Estate tax: provide for a declaratory judgment (see S. 1864)

Estimated tax payments: waive penalty for underpayments (see H.R. 2181)

Health education loans: disclosure of addresses of persons in default (see S. 1567)

National Enrolled Agents Day (see H.J. Res. 277)

Property seized from delinquent taxpayers: notify State or local governments of sales (see H.R. 4034)

Schools: prohibit terminating for reasons of racial discrimination tax-exempt status (see H.R. 498)

———rules relating to private (see H.R. 533)

Tax liens: cause of action for wrongful (see S. 1032)

———limit amount (see S. 1032)

Tax refunds: unclaimed (see H.R. 1189)

Taxpayers' rights (see H.R. 242, 354)

Chronologies

Litigation regarding religious institutions and the IRS, 32028 [10NO]

Explanations

S. 1549, updating the unrelated business income tax, 17421 [27JN]

Letters

Concern over interest and dividend withholding tax (excerpt), 2872 [23FE]

IRS interpretation of postdeath qualified use, Donald E. Schmid, Jr., 18842 [12JY]

Repeal of withholding tax on interest and dividends, Equity Employees Credit Union, Orford, N.H., 1847 [7FE]

Taxpayer response to IRS instructions, 33274 [16NO]

Volunteer ``Good Samaritans'' tax deductions (S. 1167, 1579): Brian O'Connell, 23082 [4AU]

Withholding of interest and dividend income: Kornburger, Mr. and Mrs. Harry, 2971 [24FE]

———Meyer, Mildred O., 2971 [24FE]

Lists

Cosponsors of H.R. 500, repeal of withholding tax on interest and dividends, 2251 [15FE]

Memorandums

S. 1549, updating the unrelated business income tax, 17421 [27JN]

Memorials of legislature

Tax credit for hiring older unemployed workers: South Carolina, 18646 [12JY]

Papers

Problems of Continuous Modification of the Internal Revenue Code, Colorado Society of CPA's Federal Taxation Committee, 10641 [2MY]

Pamphlet

Protecting Older Americans Against Overpayment of Income Taxes, 6191-6193 [18MR]

Poems

Ode to the Code or Four Hundred Fights at the Forum, Edwin S. Cohen, 2353 [16FE]

Remarks in House

Bankers Launch National Effort To Repeal 10-Percent Withholding Tax, 1529 [2FE]

Citizen fund: designate for purchase of military equipment, 31521 [8NO]

Cropland: tax treatment (H.R. 1296), 1843 [7FE]

Dividends: repeal withholding of tax, 10502 [28AP]

———repeal withholding of tax (H.R. 2973), conference report, 21405 [28JY]

Elderly: allow housing tax credit (H.R. 1038):, 1507 [2FE]

Federal revenues: increase through tax reform (H.R. 3585), 19827 [19JY]

Flat Rate Tax Act: enact (H.R. 1664), 10857 [3MY]

———enact (H.R. 2137), 10857 [3MY]

Flat tax rate: provide (H.R. 3516), 18562 [11JY]

Flat-tax rate: advantages, 2526 [17FE]

Fringe benefits: exclude from gross income for tax purposes (H.R. 532), 2854 [23FE]

Gas taxes: restore State and local deductions (H.R. 1391), 2090 [10FE]

Income averaging: changes concerning marital status, 88 [3JA]

Interest: repeal withholding of tax, 10502 [28AP]

———repeal withholding of tax (H.R. 2973), conference report, 21405 [28JY]

Interest and dividends: repeal withholding tax, 194 [6JA], 900 [26JA], 1212 [31JA], 1832, 1847 [7FE], 2534 [17FE], 7431, 7478 [24MR]

———repeal withholding tax (H.R. 221), 112 [3JA]

———repeal withholding tax (H.R. 500), 1536 [2FE], 1968 [8FE], 2251 [15FE]

———repeal withholding tax (H.R. 833), 323 [25JA]

———repeal withholding tax (H.R. 984), 902 [26JA]

———repeal withholding tax (H.R. 1023), 1085 [27JA]

———repeal withholding tax (H.R. 1051), 1088 [27JA]

———repeal withholding tax (H.R. 1068), 1095 [27JA]

———repeal withholding tax (H.R. 1164), 1540 [2FE]

———repeal withholding tax (H.R. 1267), 1783 [3FE]

———repeal withholding tax (H.R. 1298), 1841 [7FE]

———repeal withholding tax (H.R. 1612), 2880 [23FE]

———repeal withholding tax (H.R. 1781), 3717, 3726 [2MR]

———repeal withholding tax (H.R. 2147), 6045 [17MR]

———withholding tax, 2871 [23FE]

Interest and dividends withholding tax: response, 1363 [1FE]

Legal gaming losses: tax status (H.R. 2793), 11144 [4MY]

———tax status (H.R. 2730, 2731), 11751 [10MY]

Marlenee, Representative: awards Incompetent of the Month Award to IRS, 33274 [16NO]

Married couples: tax treatment of retirement income (H.R. 1327), 1954 [8FE]

New York, N.Y.: IRS ruling on sick pay, 14787 [7JN]

Police and firemen: treatment of public pension for tax purposes (H.R. 1087), 1195 [31JA]

Public employee pensions: tax exemptions (H.R. 1175), 1535 [2FE]

Religious organizations: tax audit procedures, 29072 [24OC]

Rent payments: allow certain deductions for tax purposes (H.R. 1756), 3689 [2MR]

Restaurants: tax treatment of tips (H.R. 3523), 18829 [12JY]

Tax Averaging Equity Act: introduction, 88 [3JA]

Tax Court: eliminate certain restrictions on legal representation (H.R. 1540), 2548 [17FE]

Tax indexing: issues, 3205 [28FE], 7909 [11AP]

Tax Information for Direct Sellers: IRS publication, 338 [25JA], 1194 [31JA]

Tax liability: equity for innocent spouses (H.R. 697), 209 [6JA]

Tax Rate Equity Act: enact, 17135 [23JN]

Taxation: indexing, 6045 [17MR]

———limit reduction, 17135 [23JN]

Taxpayers Protection Act: enact (H..R. 171), 10857 [3MY]

Temporary jobs: tax treatment of travel expenses (H.R. 700), 203 [6JA]

Tenants: provide for tax equity (H.R. 3184), 14274 [1JN]

Wagering winnings: tax treatment (H.R. 3538), 18841 [12JY]

Remarks in Senate

Accounting Cost Recovery Simplification Act: introduction (S. 1758), 22504-22508 [3AU]

Agricultural commodities: taxation of certain income derived from (S. 1807), 22972 [4AU]

Antiballistic missile sites: relief of certain employees (S. 1353), 13499 [24MY]

Bad bank debts: computing (S. 1509), 16533 [21JN]

Bank Secrecy Act: amend (S. 902), 11708 [10MY]

Bus operating certificates: tax treatment (S. 1814), 22979 [4AU]

Children's Television Tax Credit Act: enact (S. 1153), 10158 [28AP]

Coal conversions: tax credit (S. 1732), 22459 [3AU]

Construction workers: travel expenses (S. 1219), 11283 [5MY]

Consumption tax: proposed, 1107 [31JA]

Corporations: eliminate international double taxation (S. 1550), 19871 [20JY]

———repeal tax on certain interest payments to foreign countries (S. 1557), 19874 [20JY]

Employer health plan payments: provide for (S. 640), 3359 [1MR]

Employer reporting of tips: repeal (S. 986), 7655 [6AP]

Employer-paid benefits: taxation, 26571 [30SE]

Estate and gift taxes: repeal (S. 1250), 11683 [10MY]

Estate tax: alternate valuation date election (S. 1210), 10998-11000 [4MY]

———issues, 12162 [12MY]

———removal of limitation on exclusions (S. 1824), 22998 [4AU]

———technical revisions (S. 1251), 11686-11689 [10MY]

Estimated Tax Simplification Act: introduction (S. 1825), 22998 [4AU]

Federal Unemployment Tax Act: enact, 34643 [18NO]

Flat rate income tax: promote (S. Res. 205), 23022 [4AU]

Foreign Tax Credit Conformity Act: introduction (S. 1584), 18011-18012 [29JN]

Generation-skipping transfers: repeal of taxes (S. 1252), 11696 [10MY]

Income reporting: proposed repeal (S. 986), 15445 [13JN]

Interest and dividends: withholding, 1150 [31JA]

Inventories: tax deductions (S. 1738), 22472 [3AU]

Investment companies: technical corrections in the tax rules governing regulated (S. 1809), 22974 [4AU]

Medicare Voucher Act: introduction (S. 641), 3359 [1MR]

Mining Reclamation Reserve Act: introduction (S. 1307), 12801 [18MY]

Ministers: deduction of certain expenses (S. 1587), 18013 [29JN]

Mortgage Debt Forgiveness Tax Act: introduction (S. 1147), 9731 [26AP]

Mortgages: price level adjusted (S. 1901), 26083 [28SE]

Motor vehicle terminal rental adjustment tax clause: clarify (S. 1161), 10031 [27AP]

New York, N.Y.: exempt police officers from certain IRS regulations (S. 1436), 14992 [8JN]

Payment-in-kind funds: tax treatment (S. 582), 2923 [24FE]

Phosphate industry: treat certain heating of phosphate rock as mining (S. 1193), 10716 [3MY]

Real property: eliminate sale-leaseback arrangements by tax-exempt entities (S. 1564), 22409 [3AU]

Resource Recovery Tax Incentive and Clarification Act: introduction (S. 1468), 15614 [14JN]

Savings Incentive Act: introduction (S. 1602), 18643-18645 [12JY]

SELF-tax plan: enact (S. 1040), 15440 [13JN]

SELF-Tax Plan Act: enact (S. 1040), 13281-13285 [20MY]

Small business: deposit tax relief (S. 1898), 26075 [28SE]

Tax credits: residential energy investment for heat pumps, 12624 [17MY]

Tax indexation: tie to Federal deficit (S. 1169), 10143 [28AP]

Tax indexing: issues, 13524 [24MY]

Tax liens: limitation (S. 1032), 8028 [12AP]

Tax Revision Act: enact, 2431 [17FE]

Tax Straddle Reform Act: introduction (S. 1793), 22945 [4AU]

Taxpayer assistance programs: funding, 32447 [14NO]

Unemployed older Americans: targeted jobs tax credit (S. 1605), 18645 [12JY]

Uniform Single Financial Audit Act: introduction (S. 1510), 16533 [21JN]

Unrelated business income tax: updating (S. 1549), 17420 [27JN]

Volunteer ``Good Samaritans'': tax deductions (S. 1167, 1579), 23078 [4AU]

Volunteer services: donations (S. 1221), 11298 [5MY]

Reports

Current Eurodollar Financing Imbroglio, American Bar Association, 19874 [20JY]

Eliminate International Double Taxation of Corporations (S. 1550), National Construction Association, 19872-19874 [20JY]

Tax Information Useful to Tipped Employees, 3513-3514 [2MR]

Treatment by Eight Countries of Technical Assistance Taxes, June 1983, 19871 [20JY]

Statements

Religious Organizations and IRS Audit Procedures: ACLU, 29072 [24OC]

Reporting of Tip Income, Martha Dennis, 2431 [17FE]

Treasury Issues Withholding Rule Revisions: Dept. of Treasury, 3508 [2MR]

Volunteer ``Good Samaritans'' Tax Deductions (S. 1167, 1579): Joseph E. Miller for American Legion, 23079 [4AU]

Summaries

S. 641, Medicare Voucher Act, 3361 [1MR]

S. 1161, Clarify the Motor Vehicle Terminal Rental Adjustment Tax Clause, 10032-10037 [27AP]

Tables

CBO budget baseline forecasts, 10144 [28AP]

Foreign Tax Credit Conformity Act (S. 1584) (sundry), 18011 [29JN]

Self-tax plan of 1983—tax schedules, 13283 [20MY]

SELF-tax plan—tax schedules, 15440-15443 [13JN]

Testimonies

Volunteer ``Good Samaritans'' Tax Deductions (S. 1167, 1579): John Chromy, 23078 [4AU]

———Sandra Crawford for Association of Junior Leagues, Inc., 23080 [4AU]

Texts of

H.R. 700, tax treatment of construction workers travel expenses, 204 [6JA]

H.R. 984, repeal withholding tax on interest and dividends, 903 [26JA]

H.R. 1175, public employee pensions, tax exemptions, 1536 [2FE]

H.R. 1540, eliminate certain restrictions on legal representation in Tax Court cases, 2548 [17FE]

H.R. 1664, Flat Rate Tax Act, 10858 [3MY]

H.R. 2137, Flat Rate Tax Act, 10858 [3MY]

H.R. 3184, provide for tenant tax equity, 14275 [1JN]

H.R. 3523, tax treatment of tips, 18829 [12JY]

S. 582, tax treatment of payment-in-kind funds, 2923 [24FE]

S. 640, provide for employer health plan payments, 3360 [1MR]

S. 1032, limitation of amount of tax liens, 8029 [12AP]

S. 1040, SELF-Tax Plan Act, 13281 [20MY]

S. 1147, Mortgage Debt Forgiveness Tax Act, 9732 [26AP]

S. 1153, Children's Television Tax Credit Act, 10158 [28AP]

S. 1161, clarify the motor vehicle terminal rental adjustment tax clause, 10032 [27AP]

S. 1169, tie tax indexation to Federal deficit, 10144 [28AP]

S. 1193, treat certain heating of phosphate rock as mining, 10717 [3MY]

S. 1219, construction workers' travel expenses, 11284 [5MY]

S. 1221, donations to volunteer services, 11299 [5MY]

S. 1250, repeal of estate and gift taxes, 11684 [10MY]

S. 1251, technical revisions of estate tax, 11689-11696 [10MY]

S. 1252, repeal of taxes on generation-skipping transfers, 11697 [10MY]

S. 1307, Mining Reclamation Reserve Act, 12801 [18MY]

S. 1436, exempt New York City police officers from certain IRS regulations, 14992 [8JN]

S. 1509, computing of bad bank debts, 16533 [21JN]

S. 1510, Uniform Single Financial Audit Act, 16534-16537 [21JN]

S. 1584, Foreign Tax Credit Conformity Act, 18012 [29JN]

S. 1587, deduction of certain expenses by ministers, 18014-18015 [29JN]

S. 1602, Savings Incentive Act, 18644-18645 [12JY]

S. 1605, targeted jobs tax credit for unemployed older Americans, 18646 [12JY]

S. 1732, tax credit for coal conversions, 22460 [3AU]

S. 1758, Accounting Cost Recovery Simplification Act, 22505-22507 [3AU]

S. 1793, Tax Straddle Reform Act, 22946 [4AU]

S. 1809, technical corrections in the tax rules governing regulated investment companies, 22975 [4AU]

S. 1814, tax treatment of bus operating certificates, 22979 [4AU]

S. Res. 205, promote flat rate income tax, 23022 [4AU]