CORPORATIONS

Addresses

America's Liability Explosion—Can We Afford the Cost?: Robert H. Malott, 30638-30639 [6NO]

Computer and the Smokestack Industry—Partners in Progress: William D. Swanson, 9180-9182 [24AP]

Expanded Capital Ownership—Only Answer to Creeping Socialism: President Reagan (1974), 14234 [4JN]

Future of Ford Motor Co.: Donald E. Petersen, 15244 [11JN]

———H.A. Poling, 15245 [11JN]

Ownership Shares for Workers: President Reagan (1974), 14235 [4JN]

Plant Closing Notification and Consultation: Representative Lipinski, 33682 [2DE]

Strategies for Improving Operations—The View From 3M: Lew Lehr, 3043-3045 [21FE]

Trade, Interdependence, and Conflicts of Jurisdiction: George P. Shultz, Sec. of State, 3703-3705 [27FE]

Amendments

Agriculture: proposed antitrust remedies for product sellers, 21756 [31JY]

Antitrust actions: violators subject to individual responsibility for treble the amount of damages (S. 1300), 20509 [25JY]

Antitrust policy: application in foreign trade (S. 397), 35103 [6DE]

Industry: adopt uniform product liability standards (S. 100), 5461 [19MR]

Japan: improve availability of technical literature to U.S. companies and researchers (S. 1073), 23061 [9SE]

Product liability: adopt uniform standards (S. 100), 11850-11857 [14MY]

Analyses

Dept. of the Treasury Tax Reform Provisions Relative to Business Income: Arthur Andersen & Co., 8523 [18AP]

Mutual Funds Investment Act (H.R. 3397), 24570 [20SE]

National Trade Data Bank (S. 1837), 31147 [7NO]

Pension Plan South African Investment Reporting Act (H.R. 925), 1708 [4FE]

Product Manufacturers Responsibility Act (S. 100), 5467-5469 [19MR]

Proposed Fair Share Minimum Tax, 11208 [8MY]

Shareholder Democracy Act (H.R. 1480), 5096 [7MR]

Shareholder Fairness Act (S. 860), 7355 [3AP]

South African Labor Relations Reform Act (H.R. 926), 1708 [4FE]

Trade Law Modernization Act (S. 1356), 17055-17059 [25JN]

Uniform Standards for Product Liability (S. 100), 198 [3JA]

Appointments

Conferees: S. 883, Export Administration Act extension, 16557 [20JN]

Articles and editorials

A Look at General Foods, 17613 [27JN]

Abuse Is Rare—Pentagon's Finding It, 9480 [25AP]

Airline That Shook the Industry, 1579-1582 [31JA]

American CAFE, 20912 [29JY]

Americans Picking Japanese Brains, 23063 [9SE]

Antidote for Protectionism, 16300-16302 [19JN]

Back to the Sad CAFE, 20912 [29JY]

Bad Idea Worries Puerto Rico, 11912 [14MY]

Begin Moves To Divest All Rhode Island Funding to South Africa, 13829 [24MY]

Best Fringe Benefit in Town—The New 401-K Plan, 33147 [21NO]

Boise Cascade Evolution, 20307 [24JY]

Businessmen To Seek End to ``Greenmail,'' ``Golden Parachutes'', 1039 [24JA]

Car Makers Are Getting Back in the Driver's Seat, 20908 [29JY]

Chrysler—A Full-Line Manufacturer? You Bet, 20905 [29JY]

ConAgra, Inc—New Leader in Its Field, 25646 [2OC]

Cop-out on Fuel Economy, 20906 [29JY]

Corporate Fuel Economy Standards (excerpt), 20915 [29JY]

Corporate Raiders Ignore Long-Term Energy Needs, 11896 [14MY]

``Corporate Welfare'' Is Their Target, 5588 [19MR]

``Corporate Welfare'' Unfair to All of Us, 5589 [19MR]

Disarm the Deficit—End Corporate Tax Dodges, 6886 [28MR]

Disinvestment Is Antiblack, 4509 [5MR], 5149 [14MR]

Does Another Oil Shock Lie Ahead?, 10873 [7MY]

Does Boone Pickens Practice What He Preaches?, 10371 [2MY]

Don't Be Fooled by Those Auto Profits, 13392 [23MY]

E.F. Hutton Bank Fraud (excerpt), 12229 [16MY]

Eating People Is Wrong, 7835 [15AP]

Employee Stock Ownership Plans—Powerful Technology for Expanded Capital Ownership: Senator Long (1983), 21480 [30JY]

Enough Greenmail, 5614 [19MR]

Enterprise Zones May Not Be the Bargain That's Advertised, 8656 [22AP]

Equity Is Lost in Junk-Bondage, 11783 [14MY]

Expanding Ownership (1980), 14235 [4JN]

Folly of a $5.6 Billion Loan To Mix Jello and Seven-Up, 27331 [10OC]

Fools and Their Takeover Bonds, 11783 [14MY], 12418 [16MY]

14-Year Sentence in Banking Fraud, 13848 [24MY]

``Freedom'' To Guzzle Gas, 20907 [29JY]

Fuel Economy Standards, 20911 [29JY]

Gulf Refinery in South Philadelphia for Sale, Chevron Says, 23111 [9SE]

Hostile Corporate Stock Takeovers (excerpt), 5754 [20MR]

How Many Miles Per Gallon?, 20911 [29JY]

How To Steal a Railroad, 6839-6841 [28MR]

Idea Whose Time Has Gone, 8809 [23AP]

Impact of Corporate Mergers on Subsidiaries (excerpt), 15353 [12JN]

IRS Urges Retention of Recordkeeping Rules, 5005 [7MR]

Junk Bonds and Other Securities Swill, 8812 [23AP], 11782 [14MY]

Junk Fuel Standard, Let Marketplace Rule, 20913 [29JY]

Kamikaze Economics—Prosperity and Growth Are Imperiled by Protectionsim, 27298-27300 [10OC]

Keeping Kids Safe Is No Small Matter, 10032 [1MY]

Let Them Try Harder, 20907 [29JY]

Major Oil Company Reaches Corporate Takeover Pact (excerpt), 5750 [20MR]

Measuring the Service Economy, 31192 [7NO]

Mesa Plan To Control Unocal Sought Cuts in Budget, Data Say, 10165 [1MY]

Mexican Peso Falls on Free Market, 19865 [22JY]

Mileage and Marketing, 20921 [29JY]

Minimill Report—The Honeymoon Is Over, 9270 [24AP]

``Minimum Tax'' Has Lived Up to Its Name, Data Shows, 13396 [23MY]

Mixed Blessing, 5247 [14MR]

Mole Among the Gerbils?, 24258 [19SE]

Mortgaging the Future (excerpt), 5751 [20MR]

Naked Came the Insurance Buyer, 30922-30924 [6NO]

National Duty—As Free-Trade Bastion, U.S. Isn't Half as Pure as Many People Think, 30329 [1NO]

New Productivity Incentives for Defense Contractors, 4416-4418 [5MR]

New Shell 24-Hour Leases Dismay Ex-ARCO Dealers, 36312 [12DE]

New Weapon To Combat Fraud, 9480 [25AP]

No Free Ride, 24210 [18SE]

No Time To Relax in Battle for Energy Self-Sufficiency, 20907 [29JY]

Oil Industry Mergers (excerpt), 15718 [13JN]

Opening Bid From the Seductive Texan, 11872 [14MY]

Paying Adoption Expenses—Increasing Number of Companies Help Their Employees Meet Costs, 7350 [3AP]

Pentagon Softens Rule That Contractors Must Certify Overhead Billings as Proper, 8182 [17AP]

Populism and Tax Reform, 8538 [18AP]

Power and the Perils of Junk Bonds, 8811 [23AP]

Revenge of the Fortune 500, 23651-23653 [12SE]

Roaring Eighties (series), 12173-12175 [15MY], 12348-12352 [16MY]

Senators—Why No Jail for GE, Hutton Execs?, 13848 [24MY]

Steel Industry Troubles Defy Easy Solutions—Restructuring Options Are Sought To Offset Shrinking Market, 9269 [24AP]

Supposed Benefits of Corporate Merger (excerpt), 15353 [12JN]

Take That, Corporate Crime!, 13954 [3JN]

Takeovers—The Market Test, 15588 [13JN]

Tax Reshuffle Gone Awry, 29064 [24OC]

Treasury Prepares a Caribbean Austerity Initiative, 8427 [18AP]

$2,000 Misunderstanding, 11861 [14MY]

U.S. Should Scrap Law on Car Fuel Economy, 20913 [29JY]

Wall Street Worries Over Insider Leaks, 5753 [20MR]

Warning—Tax Equity Hasn't Worked That Way, 13659 [23MY]

What's Good for America * * * Is Good for General Motors, 26899 [9OC]

Who Will Control TV, 10882-10886 [7MY]

Why Should We Regulate Fuel Economy at All?, 19738 [18JY]

Will Money Managers Wreck the Economy (excerpt), 5751 [20MR]

Bills and resolutions

Accelerated cost recovery: domestic content requirement (see H.R. 3051)

Acid rain: control certain sources of sulfur dioxide (see H.R. 2679)

Air pollution: prevent toxic releases (see H.R. 2576)

Airlines: prohibit certain acquisitions during operation under bankruptcy laws (see H.R. 2870)

———review and approval of acquisition of certain corporations (see S. 1267)

Anti-Fraud Criminal Enforcement Act: enact (see S. 1677)

Anti-Profit Padding Act: enact (see H.R. 778)

Antitrust actions: public notice on proposed FTC or Dept. of Justice guidelines relative to enforcement policy (see H.R. 1467)

———violators subject to individual responsibility for treble the amount of damages (see S. 1300)

Antitrust policy: application in foreign trade (see S. 397)

Banks and banking: availability of long-term capital for industrial mortgages (see S. 756; H.R. 1735)

———limit amount of junk securities held by federally insured institutions (see S. 1286)

———prohibit holding of junk securities (see S. 1016; H.R. 2400)

Beverage containers: tax deduction for additions to reserves for refunds of deposits (see S. 1120)

Bribery: amend U.S. Code (see H.R. 2839, 3511)

Bribes and Gratuities Act: enact (see S. 1675; H.R. 3336)

Business Accounting and Foreign Trade Simplification Act: enact (see S. 430)

Capital gains: permanent 6-month holding period (see S. 25)

Claims: penalty for false statements made by recipients of property, services, or money from Government (see S. 1134, 1135; H.R. 2264)

Committee on Defense Contracting and Business Procedures (House, Select): establish (see H. Res. 238)

Committee on Defense Procurement Reform (Joint, Select): establish (see H. Con. Res. 166)

Competition and Ethics Enforcement Act: enact (see H.R. 2664)

Comprehensive Environmental Response, Compensation, and Liability Act: amend (see H.R. 3245)

———funding of superfund (see S. 972)

Computers: modify personal holding company tax provisions relative to software royalties (see S. 1799)

Computers software: tax treatment of royalties relative to personal holding company provisions (see H.R. 3124, 3146)

Courts: private suits to enforce antidumping and antisubsidy laws and Customs fraud statute (see S. 1655)

———private suits to enforce antidumping and antisubsidy laws and customs fraud statute (see S. 1655)

Crime and criminals: deny business expense deduction for amounts paid as restitution for fraud (see H.R. 2473, 2529)

Dept. of Defense: commission to study ways to improve procurement (see H.R. 2675)

———criminal penalties for false claims (see S. 868)

———define allowable reimbursement and control price of spare parts (see S. 868)

———detection and punishment of fraud and abuse by contractors (see S. 1677)

———expand authority of Inspector General relative to contracts (see H.R. 2262)

———improved control of excess profits on negotiated contracts (see H.R. 3309)

———limit conflict of interest in contract procurement (see H.R. 2356)

———limit conflict of interest in Government procurement (see H.R. 2554)

———limit payments to contractors for air travel expenses (see H.R. 2304)

Dept. of Justice: unofficial treatment of Vertical Restraints Guidelines (see H. Con. Res. 128)

Dept of Defense: improved control of excess profits on negotiated contracts (see H.R. 3309)

Dividends: eliminate double taxation (see H.R. 56)

Economic conditions: prenotification and assistance for dislocation of business concerns (see H.R. 1212)

Economic Cooperative Council: establish (see H.R. 1858)

Education for Economic Security Act: improve operation of programs (see H.R. 3023)

Elections: contributions to campaign funds (see H.R. 2534)

Employee ownership: limit application of voting rights passthrough to certain plans (see S. 628)

Employee stock ownership plans: establish (see H.R. 3203)

Employment: deny certain tax benefits for not expanding (see H.R. 268)

———job opportunities for workers displaced by imports (see S. 1459; H.R. 3540)

Energy Tax Reform Act: enact (see H.R. 2057)

Equity in Foreign and Domestic Credit Act: enact (see S. 1986)

ERISA: annual report on investments in South Africa by pension funds (see H.R. 925)

Export Promotion and Information Center: establish (see S. 1672)

False claims: penalties (see H.R. 3317)

False Claims Act: amend (see S. 1673; H.R. 3334)

Federal employees: time restriction for former high-level civilian or military officers in representing or advising foreign countries (see H.R. 3733)

———time restriction for private sector employment of certain former procurement officials (see S. 1165)

———time restriction for private-sector employment of certain former contracting officials (see S. 385, 490; H.R. 1201)

Federal Industrial Loan Corp.: establish (see H.R. 1858)

Federal Taxpayer Awareness and Enforcement Act: enact (see S. 1152)

Fertilizer industries: prohibit financial assistance to foreign owned (see S. Res. 99)

Foreign countries: reciprocal sanctions against certain corporations relative to citizens living in a State using worldwide unitary method of taxation (see S. 1845)

———tax treatment of U.S. stockholders in subsidiaries of domestic corporations (see H.R. 1914)

———time restriction on representing or advising, for former high-level Government civilian or military officers (see H.R. 3733)

Foreign investments: repeal capital gains tax on disposition of real property (see S. 758)

Foreign trade: alternative method for customs duty drawback (see H.R. 2334)

———establish bank for industrial competitiveness (see H.R. 2375)

———establish information center on economic competitiveness (see H.R. 2377)

———improve adjustment assistance for workers and firms (see H.R. 2941)

———improve competitiveness for domestic industries (see S. 1797)

———improve competitiveness of domestic industries (see H.R. 2373, 2376)

———job opportunities for workers displaced by imports (see S. 1459; H.R. 3540)

———President's quarterly reports on loans, grants, and credits to Communist countries (see H.R. 1345)

———promote industrial partnerships for adjustment to competition (see S. 1669)

———strengthen competitiveness of domestic companies (see H.R. 3872)

———transition assistance to workers and firms affected by changing economic conditions (see S. 1797)

———U.S. courts to enforce decisions of international arbitrators (see S. 1395)

Gasoline: preserve and promote wholesale and retail market competition (see S. 1140)

———promote fair competition in distribution of motor fuel (see H.R. 2406)

Government contractors: define allowable cost reimbursement and increase penalties for false claims (see H.R. 2562)

———employment of local residents in certain depressed areas (see S. 1182)

———improve resolution of disputes in courts (see S. 1674)

———limit private sector employment of certain former Federal employees (see S. 815)

———penalties for submission of false cost data (see H.R. 2441)

———prohibit awards or licenses to tax delinquents (see H.R. 2530)

———strengthen remedies available against bribery, grants, or other payments (see S. 1675)

Government procurement: strengthen enforcement of False Claims Act (see S. 1673)

Haskell Indian College: establish (see H.R. 4004)

Hazardous substances: modify disposal facilities' compliance deadlines relative to financial responsibility requirements (see H.R. 3692, 3705, 3711, 3917)

———revise and extend taxes used to finance superfund program (see H.R. 1775)

Hazardous Substances Right To Know: ensure for workers (see H.J. Res. 225)

Hostile takeover: prohibit target company from amending executive compensation during tender offer period (see S. 1850)

———restrictions on repurchase of certain shares at a premium over market price (greenmailing) (see S. 1850)

Income tax: repeal (see H.R. 2770)

Industrial Modernization and Financing Association: establish (see H.R. 1858)

International Trade and Investment Act: amend (see H.R. 1808)

Intragovernmental Council on Economic and Trade Data: establish (see S. 1829)

Inventories: change certain accounting rules (see H.R. 2055)

Investment companies: tax treatment of certain (see H.R. 3397)

Investment tax credit: domestic content requirement (see H.R. 3051)

Investments: report certain inside trading of securities on day of transaction (see S. 1382)

———requirements for acquisition of substantial energy reserves holders (see H.R. 2777)

———tax treatment of certain, as distributions (see H.R. 42)

IRS: relief from separate mailing requirement for form 1099 statements (see S. 1115, 1722)

Japan: availability of technical literature to U.S. companies and researchers (see S. 1073)

Layoffs: employer/employee consultation (see H.R. 1616)

Lobbyists: self-regulating system of disclosure (see S. 1564; H.R. 3150, 3151)

Mergers: advisory commission to study effects of voluntary and involuntary (see H.R. 1831)

———community impact statements (see H.R. 960)

———establish uniform waiting period for acquisitions (see H.R. 1075)

———modify notification requirements (see H.R. 1074)

———prohibit certain involuntary acquisitions of persons engaged in commerce (see H.R. 1831)

Mergers and tender offers: modify Clayton Act's notification requirements (see H.R. 3639)

Minimum Tax Reform Act: enact (see S. 956)

Monopolies: modify notification requirements applicable to mergers and tender offers (see H.R. 2735)

National Buy American Week: designate (see S.J. Res. 194)

National Commission on Economic Concentration: establish (see H.R. 35)

National Trade Data Bank: establish (see S. 1837)

Natural gas: disallow percentage depletion for lease bonuses or advance royalties relative to certain property (see H.R. 2367)

———FERC changes in voluntary transportation program and participation by pipeline companies (see S. Res. 255, 265; H. Res. 315)

———increase competition in transportation (see S. 834)

———minority firm requirement for holders of Government leases (see H.R. 3171)

———treatment of investment tax credit for pipeline companies (see H.R. 1610)

Office of Competition and Economic Concentration: establish (see H.R. 1832)

OPIC: activities (see H.R. 3060)

Ornamental designs: copyright protection (see H.R. 1900)

Overseas American Economic Competition Enhancement Act: enact (see H.R. 2740)

Overseas U.S. Citizen's Representation in the Congress Act: enact (see H.R. 2738)

Petroleum: comprehensive system of liability and compensation for oilspill damage and removal costs (see H.R. 1232)

———disallow percentage depletion for lease bonuses or advance royalties relative to certain property (see H.R. 2367)

———minority firm contracting requirement for holders of Government leases (see H.R. 3171)

———prevent certain acquisitions of domestic companies by major international energy concerns (see S. 1299)

———repeal windfall profit tax (see H.R. 88)

———revise basis for issuing notices of deficiency and determining judicial review of oil item (see H.R. 898)

———temporary prohibition on hostile takeovers (see S. 473; H.R. 1182)

———temporary prohibition on hostile takeovers of domestic corporations (see H.R. 998)

Plant shutdowns: consideration of H.R. 1616, notification and consultation requirements (see H. Res. 313)

———employer/employee consultation (see H.R. 1616)

President's Private Sector Survey on Cost Control: submission of recommendations to Congress (see H. Con. Res. 114)

Public contractors: equitable reduction of liability (see H.R. 1623)

Puerto Rico: retain tax incentives for companies (see H. Con. Res. 180)

Reagan, President: authority to stabilize economic indicators (see H.R. 225)

Real property: tax exemption for certain managing corporations or trusts (see H.R. 3301)

Research: tax deduction of certain expenses by multinational corporations (see S. 861)

Revenues: payments to qualified registered voters (see H.R. 56)

SEC: clarify exemptive authority (see S. 2000)

Securities: additional restraints on corporate tender offers (see S. 1907)

———moratorium on hostile corporate takeovers financed by junk bonds (see S. 975)

———moratorium on hostile corporate takeovers financed with junk bonds (see H.R. 2400)

———prohibit trading on certain exchanges of nonvoting shares and shares carrying disproportionate voting rights (see S. 1314; H.R. 2783)

———requirement for acquisition of outstanding stock by formal tender offer (see S. 1882)

———restriction on greenmail takeover schemes (see S. 286)

Securities Exchange Act: amend (see S. 706)

Senate: authorize production of documents by Permanent Subcommittee on Investigations (see S. Res. 71)

Shareholders Voting Rights Act: enact (see S. 1582)

South Africa: annual report on investments by pension funds established under ERISA (see H.R. 925)

———denial of foreign tax credit (see H.R. 1134)

———investment restrictions (see H.R. 632, 1986)

———prohibit investment (see H.R. 997, 1098, 1298)

———prohibit investment of funds contributed by employees to stock bonus, pension, or profit-sharing plans (see H.R. 1357)

———prohibit U.S. investments (see S. 147)

———U.S. vote on U.N. resolution to impose voluntary economic sanctions (see H. Res. 239)

Space sciences: tax treatment of certain activities performed, and articles produced, in space (see S. 1126)

State insurance departments: clarify application of Clayton Act relative to rates, charges, or premiums filed (see H.R. 2684)

States: prohibit use of worldwide unitary method of corporate taxation (see S. 1113)

Stockholders: factors used in determining whether certain acquisitions may substantially affect competition (see H.R. 1515)

———vote by majority of bid and target companies before tender offer is consummated (see H.R. 1480)

Superfund: contribution (see S. 1561)

———expand revenue sources (see H.R. 3218)

Superfund Excise Tax Act: enact (see H.R. 2948, 3030)

Superfund program: extend taxes (see S. 1920)

Takeover attempts: hostile (see S. 1695)

Tax laws: reduce rates and eliminate most credits, deductions, and exclusions (see S. 1006; H.R. 2222)

Taxation: acquisition and management of real property for certain tax-exempt organizations (see S. 1808)

———alternative minimum tax (see S. 973)

———alternative minimum tax and expand items of tax preference (see H.R. 2023)

———amend law relative to hostile takeovers (see S. 632)

———conditions and effective date for proposed changes in Internal Revenue Code (see S. Res. 53)

———corporations' worldwide income (see H.R. 3980)

———deduction of dividends for noncorporate shareholders (see H.R. 1697)

———deny business expense deduction for amounts paid as restitution for fraud (see H.R. 2473, 2529)

———deny deduction for interest paid or incurred on loans used for corporate takeovers or attempted takeovers (see H.R. 1553)

———earmark savings from reduced business meals deduction to school lunch program (see S. 308)

———exemption for management of certain real property (see H.R. 3301)

———extend deferral advantages to individuals receiving certain annuities during corporate takeover to replace benefits from pension plans (see H.R. 3947)

———extend period for making tax-free rollovers of certain distributions from qualified plans (see H.R. 2380)

———graduated rates (see S. Con. Res. 41; H. Con. Res. 123)

———implement flat-rate system (see S. 321)

———income eligibility for computing section 936 credit (see H.R. 1955)

———increase rate of alternative minimum tax and expand the items of tax preference (see H.R. 2424)

———investment credit (see H. Res. 285)

———minimum rates (see H.R. 18)

———modify alternative minimum (see S. 663)

———nondeductible excise tax on profits realized from certain attempted takeovers (see H.R. 1003)

———nondeductible interest paid or incurred on loans used for certain takeovers (see S. 414)

———nondeductible tax on profits realized from attempted takeovers (see S. 476; H.R. 1100)

———partial elimination of credits, deductions, and exclusions (see S. 325)

———prohibit States' worldwide unitary method (see S. 1974)

———prohibit use of worldwide unitary tax method (see S. 687)

———rates (see H.R. 800)

———relief from certain separate mailing requirements (see H.R. 1423)

———repeal windfall profit tax (see H.R. 88)

———research and experimental expenditures (see H.R. 2528)

———restrictions on consolidated returns (see H.R. 1678)

———simplification of laws and rates reduction (see S. 409, 411)

———treatment of junk bonds and greenmail (see H.R. 2476)

Tax-exempt organizations: allowing ownership of securities in an S corporation (see S. 514)

Technology: establish advanced technician training program (see H.R. 2353)

———promote diffusion and commercial application (see H.R. 2374)

Telephone: investigation of consumer complaints relative to interstate rates and notification requirement for companies (see S. 338)

Television: FCC review of acquisition of networks (see S. 1312; H.R. 2904)

Tender Offer Reform Act: enact (see S. 631)

Trade Law Modernization Act: enact (see S. 1356)

Trademarks: improve provisions relative to concurrent registrations (see S. 1002)

U.S. Trade Data Bank: establish (see S. 1829)

U.S.-South Africa Relations Act: enact (see S. 1228)

Bkll

Taxation: nondeductible excise tax on profits realized from certain attempted takeovers (see S. 420)

Broadcasts

Expanded Capital Ownership Through an Industrial Homestead Act (H. Con. Res. 31): President Reagan (1975), 14234 [4JN]

Bulletins

Is this tax simplification: National Business Aircraft Association (excerpt), 12355 [16MY]

Decisions

Order denying Trans World Airlines application: Dept. of Transportation, 14975-14978 [10JN]

Descriptions

Economic Growth Zone Act (H.R. 1297), 8655 [22AP]

Treasury revenue loss estimates resulting from establishment of enterprise zones, 8657 [22AP]

Documents

Cost of an Enforcement-Only Superfund Program, 35542 [10DE]

Mini-Trial Agreement Between the U.S. Army Corps of Engineers and Appellant, 30325 [1NO]

Superfund Reauthorization Contingency Plan Findings, 35542 [10DE]

Vertical Restraints Guidelines (excerpt), 9261 [24AP]

Explanations

Additional restraints on corporate tender offers (S. 1907), 35097-35100 [6DE]

Equity in Foreign and Domestic Credit Act (S. 1986), 38581 [19DE]

Excise tax relative to corporate takeovers (H.R. 1100), 2362 [19FE]

Factsheet

Federal Taxpayer Awareness and Enforcement Act (S. 1152), 12317 [16MY]

Interviews

Accountants must clean up their act: Representative Dingell with Management Accounting (magazine), 19539 [17JY]

Letters

Application of margin requirements on takeover transactions financed by noninvestment grade bonds: Senator Domenici, 35528 [10DE]

Banks holding of junk securities, 9606 [26AP]

Control of TWA by Carl Icahn: Senator Eagleton, 13635 [23MY]

Corporate average fuel economy standards: Elizabeth Dole, Sec. of Transportation, 20910 [29JY], 28525 [23OC]

———Lee A. Iacocca, 20904 [29JY]

———Louis R. Ross, 20912 [29JY]

———Richard H. Shay, 20911 [29JY]

———Rosalind A. Knapp, 28523 [23OC]

———Senator Evans (excerpt), 20901 [29JY]

———several public interest organizations, 20906 [29JY]

———William C. Chapmen, 28523 [23OC]

Corporate takeovers: Senator Boren, 1982 [6FE]

General Dynamics Corp.'s improper billings: Senators Kennedy and Mitchell, 15966 [17JN]

Improving the availability of Japanese technical literature to U.S. companies and researchers: Lawrence A. Fox, 19911 [22JY]

Junk bonds: Jacques Coe, 12173 [15MY]

Junk bonds (sundry excerpts), 12668 [20MY]

McDonnell Douglas Corp. policy on overcharge for spare parts, 21760 [31JY]

Payment of taxes by W.R. Grace & Co.: J. Peter Grace, 13652 [23MY]

Public and private debt: Paul A. Volcker, 33210 [22NO]

Requesting Edwin Meese III to provide information on meetings with General Dynamics Corp.: Senator Proxmire, 1461 [31JA]

Response to request of Senator Proxmire to provide information on meetings with General Dynamics Corp.: Edwin Meese III, 1462 [31JA]

Result of business use vehicle recordkeeping requirement, 1141 [28JA]

Securities Safety and Soundness Act: William E. Neild, 13664 [23MY]

Superfund reauthorization: EPA, 35541 [10DE]

Tax treatment of corporate air flights: Ronald A. Pearlman, 12355, 12356, 12357 [16MY]

Tax treatment of employee air travel benefits: Idaho businessman (excerpt), 7306 [3AP]

Lists

Members of the corporate fund of the Kennedy Center for the Performing Arts, 29100 [25OC]

Membership of the Deficit Reduction Coalition, 9497 [25AP]

National Advisory Council participants, 29040 [24OC]

Organizations and companies assisting search for missing children, 13232 [22MY]

Memorandums

McDonnell Douglas Corp.'s Spare Parts and Support Equipment Policy, 21760 [31JY]

Memorials of legislature

California, 19596 [18JY], 29478 [29OC]

Massachusetts, 29479 [29OC]

Nevada, 16251 [19JN], 17038 [25JN]

Oklahoma, 9745 [29AP]

Pennsylvania, 13437 [23MY], 17037 [25JN]

Puerto Rico, 9441 [25AP]

Utah, 7814 [15AP]

Messages

Federal Labor Relations Authority Report: President Reagan, 19814 [19JY]

Papers

Basic Components of an Agenda for Economic Justice: Norman G. Kurland, 31200-31201 [7NO]

Policy Position Regarding Oil Overcharge Refunds: Mark White, Governor of Texas, 31525 [12NO]

Practical Guidelines for Building Justice in the Workplace: Norman G. Kurland, 32259 [18NO]

Some Guiding Principles for Designing an Industrial Homestead Act: Norman G. Kurland, 32394 [19NO]

Strategy for Expanding Capital Ownership: Norman G. Kurland, 30594 [5NO]

Petitions

Employee Stock Ownership Act: New York, NY, City Council, 462 [3JA]

Prohibit all advertising preventative legislation: Greater Augusta Advertising Club, Inc., 7813 [15AP]

U.S. Dept. of Justice Vertical Restraints Guidelines: National Association of Attorneys General, 25232 [26SE]

Poems

``Oils Well That Ends Well'', 7581 [4AP]

Press releases

Challenge to factual accuracy of tax study by partisan research group: Texaco, Inc., 9499 [25AP]

Congressional hearings on corporate mergers: Senator Thurmond, 2713 [20FE]

Quotations

Tax Reform: Finn M. Casparson, 26898 [9OC]

Remarks in House

Antitrust Procedural Fairness Act: enact (H.R. 1467), 5103 [7MR]

Automobile use business expenses: logging requirements (H.R. 589), 817 [22JA]

Bribery: amend U.S. Code relative to bank officials (H.R. 3511), 29323 [29OC]

Business Tax Records Reduction Act: enact (H.R. 783), 5530 [19MR]

Communist countries: business investments, 8433 [18AP]

Conrail: open for rebid, 5680 [20MR], 6499 [27MR]

Consumption tax: imposition, 17891 [27JN]

Corporate takeovers: promote shareholder democracy (H.R. 2783), 16155 [18JN]

Crime and criminals: bribery of bank officials (H.R. 3511), 29323 [29OC]

Crown Zellerbach Corp.: James Goldsmith takeover attempt, 9796 [30AP]

Deindustrialization: impact, 17400 [26JN]

Dept. of Justice: unofficial treatment of Vertical Restraints Guidelines (H. Con. Res. 128), 9261 [24AP]

Domestic oil and natural gas: effect of corporate restructuring on search, 11896 [14MY]

E.F. Hutton & Co., Inc.: check-kiting investigation, 11705 [14MY], 12228 [16MY]

Economic conditions: impact of hostile takeovers, 5614 [19MR]

Economic Cooperation Council: establish (H.R. 1858), 6911 [1AP]

Economic Growth Zone Act: enact (H.R. 1297), 8655 [22AP]

EPA: revise and extend taxes used to finance superfund (H.R. 1775), 25510 [1OC]

Expanded Capital Ownership Through an Industrial Homestead Act: enact (H. Con. Res. 31), 14234 [4JN]

Export Administration Act: extend (S. 883), appointment of conferees, 16557 [20JN]

———extend (S. 883), conference report, 17738-17742 [27JN]

———extend (S. 883), H.R. 1786 laid on the table, 8012 [16AP]

Fair and Simple Tax Act: enact (H.R. 2222), 9723 [29AP]

Federal aid programs: taxation breaks and Government grants, 5588 [19MR]

Federal Industrial Loan Corp.: establish (H.R. 1858), 6911 [1AP]

Federal Industrial Mortgage Association: establish (H.R. 1735), 6348 [26MR]

First Things First Credit Act: enact (H.R. 1553), 5597 [19MR]

Foreign countries: tax treatment of U.S. stockholders in subsidiaries of domestic corporations (H.R. 1914), 7103 [2AP], 22514 [1AU], 22948 [4SE]

Foreign Subsidiary Tax Equity Act: enact (H.R. 1914), 22514 [1AU], 22948 [4SE]

Foreign trade: competitiveness of domestic industries, 37206, 37211 [17DE]

———establish bank for industrial competitiveness (H.R. 2375), 10688 [7MY]

———establish information center on economic competitiveness (H.R. 2377), 10688 [7MY]

———export-import policy, 6448-6456, 6466 [27MR], 6510 [27MR], 6589 [28MR], 7440 [3AP], 8031 [16AP], 8215 [17AP], 11706 [14MY], 11946 [15MY], 12707 [21MY], 15471 [12JN], 18083 [9JY], 18392 [10JY], 18705 [11JY], 22521, 22523 [1AU], 23136 [10SE], 29316 [29OC]

———export-import policy, congressional delegation report, 18713-18718 [11JY]

———improve competitiveness of domestic industries (H.R. 2373), 10688 [7MY]

———improve competitiveness of domestic industries (H.R. 2376), 10688 [7MY]

———protectionism, 24229 [19SE]

———U.S. investments in communist countries, 8433 [18AP]

Form 1099 Paperwork Relief Act: enact (H.R. 1423), 4960 [7MR], 13967 [4JN]

Fringe benefits: tax treatment (H.R. 972), 1850 [6FE]

Gasoline: promote fair competition in distribution of motor fuel (H.R. 2406), 10691 [7MY]

General Electric: purchase of RCA, 38817 [20DE]

General Electric Corp.: Youngstown, OH, plant closing, 7103 [2AP]

Government regulation: reduce, 5949 [21MR]

Government securities: authorize Federal Reserve Board to regulate activities of dealers (H.R. 1896), 7103 [2AP]

Government securities dealers: authorize Federal Reserve Board to regulate activities (H.R. 1896), 11241 [9MY]

Hazardous substances: modify disposal facilities' compliance deadlines relative to financial responsibility requirements (H.R. 3917), 36201 [12DE], 36555 [16DE]

———revise and extend taxes used to finance superfund (H.R. 1775), 6584 [28MR]

High Technology Active Business Act: enact (H.R. 3146), 22689 [1AU]

Industrial Modernization and Financing Association: establish (H.R. 1858), 6911 [1AP]

Industrial mortgages: availability of long-term capital (H.R. 1735), 6348 [26MR]

International corporations: proposed unitary tax (H.R. 3980), 38684 [19DE]

International trade: restore equitable balance (H.R. 1808), 6596 [28MR]

International Trade and Investment Act: amend (H.R. 1808), 6596 [28MR]

Investment companies: tax treatment of certain (H.R. 3397), 24569-24571 [20SE]

Investments, 11072 [8MY]

Japan: right of U.S. companies to purchase telecommunications equipment, 6406 [27MR]

Junk Bond and Greenmail Tax Act: enact (H.R. 2476), 11740, 11742 [14MY], 15588 [13JN]

Lumber Trade: impact of corporate takeover attempts, 9796 [30AP]

Mergers: antitrust policy, 4102 [28FE]

———establish uniform waiting period for (H.R. 1075), 2322 [7FE]

———modify notification requirements (H.R. 1074), 2322 [7FE]

———prohibit noncompetitive, 4272 [28FE]

Motor vehicles: business use recordkeeping requirements, 1141 [28JA]

———fuel economy standards, 19738, 19756 [18JY]

———repeal certain recordkeeping requirements, 7582 [4AP]

———repeal certain recordkeeping requirements (H.R. 600), 7685 [4AP]

———tax treatment of business use, 5530 [19MR]

Natural gas: abolish special tax treatment of pipeline companies, 5928 [20MR]

Norfolk Southern Railroad: Conrail bid, 5680 [20MR], 6499 [27MR]

Overseas American Economic Competition Enhancement Act: enact (H.R. 2740), 15376 [12JN]

Overseas U.S. Citizen's Representation in Congress Act: enact (H.R. 2738), 15376 [12JN]

Pension Plan South African Investment Reporting Act: enact (H.R. 925), 1707 [4FE]

Petroleum: litigation against oil companies for Federal price and allocation controls violations, 31525 [12NO]

———stabilize domestic prices through establishment of an independent corporation to buy and sell (H.R. 3820), 32592 [20NO]

Petroleum industry: merger approval relative to divestiture (H.R. 2777), 15991 [17JN]

———requirements with, relative to acquisitions (H.R. 2777), 23111 [9SE]

Petroleum Marketing Practices Act: enact (H.R. 3338), 36311 [12DE]

Political economy: fundamental concepts, 20670-20676 [25JY]

Polygraphs: prohibit use in connection with applications for, or as conditions for, continued employment (H.R. 1924), 24257 [19SE]

Procurement Integrity Act: enact (H.R. 2441), 11739 [14MY]

Product liability insurance: cost and availability, 2884 [21FE]

Puerto Rico: establish a limited wage-credit for U.S. corporations, 19715 [18JY]

———repeal tax incentives for U.S. corporations, 11912 [14MY]

———tax exemption, 8427 [18AP]

Reform: proposals, 24565 [20SE]

Research and development: taxation of expenditures of corporations (H.R. 2528), 12207 [15MY]

SBA: proposed termination, 3507 [26FE]

Share capital and stock: determine effects of acquisitions on competition (H.R. 1515), 5076 [7MR]

Shareholder Democracy Act: enact (H.R. 1480), 5095 [7MR]

South Africa: ban loans and investments by U.S. corporations, 3344 [25FE]

———imposition of certain sanctions (H.R. 1098), 2363 [19FE]

South African Human Rights and Conditionality Act: enact (H.R. 1098), 2363 [19FE]

Space policy: establishment of centers for commercial development, 10247 [2MY]

Space sciences: application of technology research from public sector to private sector, 9799 [30AP]

Takeover attempts: impose a excise tax on certain profits (H.R. 1100), 9796 [30AP]

Takeovers: impact, 11172 [8MY]

———implement a nondeductible excise tax on certain (H.R. 1100), 2361 [19FE]

Tax reform: politics of growth oriented, 8538 [18AP]

Taxation, 12228 [16MY], 18028 [8JY]

———excise tax on certain profits realized from takeover attempts (H.R. 1100), 9796 [30AP]

———fair share minimum tax, 11206 [8MY]

———interest and dividend statement separate mailing requirement (H.R. 1652), 5949 [21MR]

———minimum rate, 37206 [17DE]

———negative tax rate, 37185 [17DE]

———proposed changes in business expense deductions, 1141 [28JA]

———proposed reform, 13388-13397 [23MY]

———recordkeeping requirements (H.R. 750), 3342 [25FE]

———reform proposals (H.R. 2222), 9723 [29AP]

———repeal certain recordkeeping requirements, 1141, 1142 [28JA], 7582 [4AP]

———repeal certain recordkeeping requirements (H.R. 531), 1657 [4FE]

———repeal certain recordkeeping requirements (H.R. 600), 1141 [28JA], 1656, 1657 [4FE], 4277 [4MR], 4658 [6MR], 4955 [7MR], 7685 [4AP]

———repeal certain recordkeeping requirements (H.R. 750), 1141 [28JA], 5005 [7MR]

———treatment of business and capital investment, 37199 [17DE]

———treatment of vehicle mileage, 2886 [21FE]

———U.S. corporate foreign manufacturing subsidiaries, 7500 [3AP]

Tax-exempt organizations: exempt from taxation corporations or trusts acquiring or managing real estate for other exempt organizations (H.R. 3301), 23682 [12SE]

Technology: promote diffusion and commercial application (H.R. 2374), 10688 [7MY]

Trans World Airlines: prohibit hostile acquisiton (H.R. 2870), 17553 [26JN]

———prohibit the acquisiton of air carrier by another air carrier (H.R. 2870), 22523 [1AU]

Turner Construction Co.: Major Corporation Program Award, 3666 [26FE]

U.S. Debt Reduction Fund: implementation, 1847 [6FE]

U.S. products: export-import policy, 36540 [16DE]

United States Steel Corp.: acquisition of Texas Oil & Gas Co., 31814 [13NO]

Vertical Restraints Guidelines: sense of Congress relative to antitrust enforcement (H. Res. 278), 25232 [26SE]

Vessels: ensure consistent use of funds for capital construction (H.R. 3164), 22797 [1AU]

Remarks in Senate

Aeronautics: revocation of certain certificates for air transportation (S. 1218), 13633 [23MY]

Aerospace Corp.: tribute, 17028 [25JN]

Agriculture: proposed antitrust remedies for product sellers, 21756 [31JY]

Alcohol abuse: Anheuser-Busch Co.'s initiatives to combat, 3107 [22FE]

Antitrust actions: violators subject to individual responsibility for treble the amount of damages (S. 1300), 15719 [13JN], 16205 [19JN]

Antitrust policy: application in foreign trade (S. 397), 1942 [6FE], 3702 [27FE], 35104 [6DE]

AT&T: anniversary, 4502 [5MR]

Bankruptcy: clarify regulations (S. 529), 3778 [27FE], 24421 [20SE], 26898 [9OC]

Banks and banking: limit amount of noninvestment grade bonds which may be held by federally insured institutions (S. 1286), 23247 [10SE]

———prohibit holding of junk securities (S. 1016), 9605 [26AP]

Beverage containers: tax deduction for additions to reserves for refunds of deposits (S. 1120), 11532 [9MY]

Bribery: amend U.S. Code relative to bank officials (H.R. 3511), 36417-36419 [13DE]

Burr, Donald C.: tribute, 1579 [31JA]

Business: disallow tax deductions for expenses incurred in sales promotion for weapons (S. 986), 9155 [24AP]

———response to proposal to increase taxes, 19060 [16JY]

Business Accounting and Foreign Trade Simplification Act: enact (S. 430), 2145, 2148 [7FE]

California: agricultural development, 20515 [25JY]

Campbell Soup Co.: product development, 23651 [12SE]

Capital: ownership, 22439 [1AU]

Caribbean nations: employee stock ownership plans (H. Con. Res. 31), 21479 [30JY]

CBS: hostile takeover bid, 10881 [7MY]

Charities: allow ownership of certain stocks (S. 514), 3619 [26FE]

Children: commend organizations and companies assisting search for missing youths, 13231 [22MY]

Civil litigation: alternative dispute resolution, 30324 [1NO]

Committee on Small Business: annual meeting of National Advisory Council, 29038 [24OC]

Competitive America Trade Reform Act: enact (S. 1797), 29483 [29OC]

Computers: exclude software royalties from personal holding company income (S. 1799), 29484-29486 [29OC]

———modify personal holding company tax provisions relative to software royalties (S. 1799), 36529 [16DE]

ConAgra, Inc.: Processor of the Year award recipient, 25646 [2OC]

Conrail: proposed sale, 6838 [28MR]

———sale, 32314 [19NO]

Consolidated Rail Corp. Profit Transfer Act: enact (S. 976), 8814 [23AP]

Crime and criminals: bribery of bank officials (H.R. 3511), 36417-36419 [13DE]

Dept. of Agriculture: deficiency payment limit, 33313 [22NO]

Dept. of Defense: procurement abuses, 9479 [25AP]

———procurement abuses by defense contractors, 11861 [14MY]

———productivity incentives for contractors, 4416 [5MR]

Dow Chemical Co.: organ donor awareness program, 6243 [26MR]

Economic conditions: public and private debt, 33210 [22NO]

Employee stock ownership plans: design and implementation, 30594 [5NO], 31199 [7NO], 32259 [18NO], 32393 [19NO]

Employment: treatment of air travel benefits, 7297-7299, 7304-7310 [3AP]

Equity in Foreign and Domestic Credit Act: enact (S. 1986), 38580 [19DE]

Eximbank: direct loan program, 11306 [9MY]

Export Administration Act: extend (S. 883), 7337 [3AP]

———extend (S. 883), conference report, 17596-17602 [27JN]

———extend (S. 883), unanimous-consent agreement, 7320 [3AP]

Federal employees: eliminate conflict of interest for private sector employment of certain former contracting officers, 16047 [18JN]

———time restriction for private sector employment of certain former procurement officials (S. 1165), 12432-12434 [17MY]

Federal Taxpayer Awareness and Enforcement Act: enact (S. 1152), 12316 [16MY]

Ferguson, James L.: tribute, 17613 [27JN]

Foreign countries: reciprocal sanctions against certain corporations relative to citizens living in a State using worldwide unitary method of taxation (S. 1845), 31327 [12NO]

Foreign trade: competitiveness of domestic industries, 31342 [12NO]

———impact of deficit, 21301-21305 [30JY]

———protectionism, 30328 [1NO]

———U.S. policy, 26382 [7OC]

General Dynamics Corp.: penalty for improper billings and gifts, 15965 [17JN]

Government: accept volunteer services of private sector executives (S. 1627), 23333 [11SE]

Government contractors: certification requirement, 8182 [17AP]

Great Britain: reaction to unitary tax system, 19000 [15JY]

Greyhound Corp.: visas for drivers on routes entering the U.S. (S. 1108), 11027 [8MY], 11573 [9MY]

Hostile takeover: prohibit target company from amending executive compensation during tender offer period (S. 1850), 31763 [13NO]

———restrictions on repurchase of certain shares at a premium over market price (greenmailing) (S. 1850), 31763 [13NO]

Industry: adopt uniform product liability standards (S. 100), 5465 [19MR]

Insurance: pollution liability for companies involved with hazardous substances and wastes, 23986-23988 [17SE]

Intragovernmental Council on Economic and Trade Data: establish (S. 1829), 30579 [5NO]

IRS: relief from separate mailing requirement for form 1099 statements (S. 1115), 11502 [9MY]

Japan: availability of technical literature to U.S. companies and researchers (S. 1073), 10540, 10542 [6MY], 19911 [22JY]

———budget waiver for consideration of S. 1073, improve availability of technical literature to U.S. companies (S. Res. 254), 33486 [23NO]

———improve availability of technical literature to U.S. companies and researchers (S. 1073), 23062 [9SE], 31008 [7NO], 33487-33490 [23NO]

Kennedy Center for the Performing Arts: commend John F. Welch, Jr., chairman of the corporate fund, 29099 [25OC]

Labor productivity: decline of U.S. competitiveness, 1816 [5FE]

Lobbyists: self-regulating system of disclosure (S. 1564), 22325 [1AU]

Marriott Corp.: Bob's Big Boy advertising campaign, 10090 [1MY]

McDonnell Douglas Corp.: refund for overcharge for spare parts, 21760 [31JY]

Meese, Edwin, III: meetings with General Dynamics Corp., 1461 [31JA]

Mergers: hostile takeovers, 2713 [20FE]

Minimum Tax Reform Act: enact (S. 956), 8365-8369 [18AP]

Missing children: campaign to locate, 10031 [1MY]

Motor vehicles: corporate average fuel economy standards, 28522-28528 [23OC]

———fuel economy standards, 20901-20926 [29JY]

National Buy American Week: designate (S.J. Res. 194), 23339 [11SE]

National Steel Corp.: application of computer technology to production methods, 9180 [24AP]

National Trade Data Bank: establish (S. 1837), 31143, 31148 [7NO]

Natural gas: FERC changes in voluntary transportation program and participation by pipeline companies (S. Res. 255), 31181 [7NO]

———FERC changes in voluntary transportation program and participation by pipeline companies (S. Res. 265), 34454 [5DE]

———increase competition in transportation (S. 834), 7036 [2AP]

Office equipment industry: voluntary code of conduct, 31203 [7NO]

Pensions: moratorium on certain reversions (S. 1532), 21451 [30JY]

People's Natural Gas Co.: incorporation anniversary, 17379 [26JN]

Petroleum: impact of hostile takeovers, 10872 [7MY], 11300 [9MY]

———prevent certain acquisitions of domestic companies by major international energy concerns (S. 1299), 15718 [13JN]

Power resources: moratorium on hostile takeovers of domestic oil and natural gas corporations (S. 473), 2495 [19FE]

Product liability: adopt uniform standards (S. 100), 193 [3JA], 11857 [14MY]

Product safety: liability laws, 30638 [6NO]

Retirement: 401-K plan, 33147 [21NO]

SEC: amend laws relative to insider trading (S. 1382), 17647 [27JN]

Securities: additional restraints on corporate tender offers (S. 1907), 35094-35095 [6DE]

———moratorium on hostile takeovers funded by certain noninvestment grade bonds (S. 975), 9474 [25AP], 10165 [1MY]

———prohibit trading on certain exchanges of nonvoting shares and shares carrying a disproportionate voting rights (S. 1314), star print, 17390 [26JN]

———prohibit trading on certain exchanges of nonvoting shares and shares carrying disproportionate voting rights (S. 1314), 16025 [18JN]

———requirement for acquisition of outstanding stock by formal tender offer (S. 1882), 33402 [22NO]

Securities Exchange Act: amend (S. 286), 1038 [24JA]

Service industry: statistical data, 31192 [7NO]

Shareholder Communications Act: enact (S. 918), 37529-37531 [18DE]

———enact (S. 918), H.R. 1603 passed in lieu, 37531 [18DE]

Shareholders Voting Rights Act: enact (S. 1582), 22372 [1AU]

South Africa: American Bankers Association's loan policy, 9568 [26AP]

———ban Krugerrand imports, 25414 [1OC]

———ban loans and investments by U.S. corporations, 6231 [26MR]

———ban loans and investments by U.S. corporations (S. 147), 234-239 [3JA], 9568 [26AP]

———disinvestment, 4509 [5MR], 5148 [14MR]

———divestment efforts by Rhode Island, 13829 [24MY]

———impact of disinvestment, 7835 [15AP], 30713 [6NO]

Space sciences: tax treatment of certain activities performed, and articles produced, in space (S. 1126), 11838 [14MY]

Stock takeovers: amend regulatory controls (S. 860), 7352 [3AP]

———application of margin requirements on transactions financed by noninvestment grade bonds, 35527 [10DE]

———funding by use of certain noninvestment grade bonds, 11782 [14MY]

———impact of hostile takeovers on oil industry, 11872 [14MY]

———moratorium on hostile takeovers funded by certain noninvestment grade bonds (S. 975), 8807-8814 [23AP], 13664 [23MY]

———prohibit SEC rulemaking relative to hostile takeover attempt of Unocal Corp. (S. 1695), 24766 [24SE]

———reform regulations relative to hostile takeovers (S. 706), 5748-5754 [20MR]

———reform tax regulation relative to hostile takeovers (S. 632), 4879-4881 [7MR]

———reform tender offer regulations relative to hostile takeovers (S. 631), 4879-4881 [7MR]

———restrictions on hostile takeovers of airlines (S. 1267), 14974 [10JN]

Stocks: hostile takeovers, 12173 [15MY]

Superfund: contribution (S. 1561), 22321 [1AU]

———extend taxes (S. 1920), 35540 [10DE]

Taxation: acquisition and management of real property for certain tax-exempt organizations (S. 1808), 29748 [30OC]

———amount paid, 9495 [25AP]

———extension of certain provisions of law relative to dividend reinvestment (S. 1912), 35388-35390 [9DE]

———minimum corporate tax, 26726 [8OC], 30403 [4NO]

———minimum rate, 13659 [23MY]

———minimum tax on corporations and individuals, 10321-10333 [2MY]

———modify alternative minimum tax (S. 663), 5204 [14MR]

———modify alternative minimum tax (S. 973), 8590-8593 [22AP]

———nondeductible excise tax on profits realized from certain attempted takeovers (S. 420), 1982 [6FE]

———nondeductible interest paid or incurred on loans used for certain takeovers (S. 414), 1979 [6FE]

———nondeductible tax on profits realized from attempted takeovers (S. 476), 2722 [20FE]

———prohibit States' worldwide unitary method (S. 1974), 37643, 37646 [18DE]

———reform proposal, 14205 [4JN]

———reform system, 10976, 10995 [8MY], 11480 [9MY], 26898 [9OC]

———reform system (S. 409), 1955, 1964-1967 [6FE]

———relief from separate mailings of form 1099 (S. 1722), 25378 [1OC]

———repeal logbook requirement for business vehicles (H.R. 1869), conference report, 12354-12360 [16MY]

———retain graduated corporate rates (S. Con. Res. 41), 8375-8377 [18AP]

———treatment of air flights by employees, 12354 [16MY]

———treatment of expenditures for domestic research and development (S. 861), 7355 [3AP]

Technology: industrial transition, 34987 [6DE]

Television: FCC review of acquisition of networks (S. 1312), 16023 [18JN]

3M Co.: productivity and quality innovations, 3043 [21FE]

Trade Law Modernization Act: enact (S. 1356), 17035, 17043, 17059 [25JN]

Tribute, 20307 [24JY]

U.S. Trade Data Bank: establish (S. 1829), 30579 [5NO]

W.R. Grace & Co.: payment of taxes, 13652 [23MY]

Reports

Annual Report of 1985: National Semiconductor (excerpt), 38585 [19DE]

Bribery of Bank Officials: Committee on the Judiciary (H.R. 3511), 36417 [13DE]

Budget Act Waiver for S. 1073, Improve Availability of Japanese Science and Engineering Literature in U.S.: Committee on Commerce, Science, and Transportation (S. Res. 254), 30420 [4NO]

Conference: S. 883, Export Administration Act, 17202-17222 [25JN]

Corporate Average Fuel Economy Standards: Dept. of Commerce (excerpt), 20924 [29JY]

Crime and Secrecy—The Use of Offshore Banks and Companies: Committee on Governmental Affairs (S. Rept. 99-130), 23044 [9SE]

Dept. of the Treasury Proposal Impact on Smaller Wholesaler-Distributors: analysis of tax returns, 8523 [18AP]

Export Administration Act Extension: committee of conference (S. 883) (H. Rept. 99-180), 17231 [25JN]

Graduated Corporate Tax Rates (excerpt), 8377 [18AP]

Improve Availability of Japanese Science and Engineering Literature in U.S.: Committee on Commerce, Science, and Transportation (S. 1073) (S. Rept. 99-175), 30420 [4NO]

Improve Availability of Japanese Technical Literature to U.S.: Committee on the Budget (S. 1073; S. Res. 254), 32762 [20NO]

Increasing Competition in Natural Gas Market: Dept. of Energy, 7039-7043 [2AP]

Internal Revenue Law Reform: Committee on Rules (H.R. 3838; H. Res. 336) (H. Rept. 99-430), 35787 [10DE]

Interstate Acquisitions of Depository Institutions: Committee on Banking, Finance and Urban Affairs (H.R. 2707) (H. Rept. 99-174), 16121 [18JN]

Land Remote-Sensing Commercialization Act Appropriations: Committee on Science and Technology (H.R. 2800) (H. Rept. 99-177), 16580 [20JN]

———Committee on the Budget (S. 1279; S. Res. 180), 16962 [24JN]

Liability and Compensation for Oilspill Damage: Committee on Merchant Marine and Fisheries (H.R. 1232) (H. Rept. 99-247), 22681 [1AU]

National Productivity Improvement Week: Committee on the Judiciary (S.J. Res. 229), 33116 [21NO]

Recognize Statue of Liberty-Ellis Island Foundation, Inc.: Committee on the Judiciary (S. 487) (S. Rept. 99-88), 16715 [20JN]

Revocation of Certain Certificates for Air Transportation: Committee on Commerce, Science, and Transportation (S. 1218) (S. Rept. 99-90), 16962 [24JN]

Second Quarter Report, Fiscal Year 1986: Advanced Micro Devices (excerpt), 38584 [19DE]

``Super'' Lobbyists—Corporate Campaign To Stop Superfund: Rick Hind, 15259 [11JN]

Tax Treatment of Employee Air Travel Benefits: Committee on Finance (excerpt), 7297 [3AP]

Third Quarter Report 1985: Intel Corp. (excerpt), 38585 [19DE]

Resolutions by organizations

Antitrust enforcement: National Advisory Council, 29039 [24OC]

Budget deficit: National Advisory Council, 29038 [24OC]

Foreign trade: National Advisory Council, 29039 [24OC]

Implementation of Prompt Payment Act: National Advisory Council, 29039 [24OC]

Investment tax credit reform: National Advisory Council, 29040 [24OC]

Liability insurance: National Advisory Council, 29039 [24OC]

Proposed tax reform: National Advisory Council, 29038 [24OC]

SBA: National Advisory Council, 29039 [24OC]

Statements

Aliquippa Tragedy—What Unfair Trade Has Done to an American Community: LTV Corp., 14314 [5JN]

Antitrust Law: Ira M. Millstein, 9261 [24AP]

Corporate Minimum Tax: Dept. of the Treasury, 5204 [14MR]

Corporate Taxes: Senator Armstrong, 10328 [2MY]

Corporate Tender Offers: David Norr, 7353 [3AP]

———Paul Elicker, 7353 [3AP]

Detrimental Effect on the National Economy of Hostile Corporate Takeovers in the Petroleum Industry: American Society of Mechanical Engineers, ASME Petroleum Division, 23247 [10SE]

Employee Stock Ownership Plans: Senator Long, 21480 [30JY], 21758 [31JY]

Establish a Limited Wage-Credit for U.S. Corporations in Puerto Rico: Millie Torres, National Puerto Rican Coalition on the President's Tax Proposals, 19715 [18JY]

Extraterritorial application of domestic law: Hans Angermueller, 3702 [27FE]

———Nicholas Katzenbach, 3702 [27FE]

FCC Review of Acquisition of Television Networks, 16023 [18JN]

Foreign Corrupt Practices Act Anxieties: Harold Williams (excerpt), 2145 [7FE]

Graduated Corporate Tax Rates: Franklin D. Roosevelt, 8376 [18AP]

Hostile Corporate Stock Takeovers: sundry, 5749-5754 [20MR]

Impact of Mergers in Oil Industry: Sanford Margoshes, 15718 [13JN]

Modified Flat Tax: Senator Cranston, 1967 [6FE]

Procurement Integrity Act: Representative John G. Rowland, 11739 [14MY]

Promote Shareholder Democracy In Corporate Takeovers (excerpts), 16155 [18JN]

Response to William Greider's Article on Sale of Conrail: John H. Riley, 6841 [28MR]

Retention of Eximbank Direct Loan Program (H.R. 1787): Representative Neal, 11307 [9MY]

Securities Trading: John Whitehead, 16027 [18JN]

South African Loan Policy: American Bankers Association, 9569 [26AP]

States' Worldwide Unitary Method of Taxation: President Reagan, 37646 [18DE]

Tax treatment of corporate air flights: Senator Dole, 12356 [16MY]

Technology for Improving the Quality of Economic Opportunity: Senator Long, 22439-22441 [1AU]

Trade Legislation (excerpt), 24229 [19SE]

U.S. Oil Production: Bruce Lazier, 10872 [7MY]

Whose Pie? And Why ESOP's? Senator Long, 21758 [31JY]

Studies

Corporate Taxpayers and Corporate Freeloaders: Citizens for Tax Justice, 26729-26731 [8OC]

Summaries

Corporate Activities of Carl Icahn (excerpt), 13634 [23MY]

Corporate alternative minimum tax (S. 973), 8593 [22AP]

Gorton Substitute Amendment to Product Liability Act (S. 100), 11858 [14MY]

Junk Bond and Greenmail Tax Act (H.R. 2476), 11740, 11743 [14MY]

Minimum Tax Reform Act (S. 956), 8368 [18AP]

Shareholder Democracy Act (H.R. 1480), 5096 [7MR]

Trade Law Modernization Act (S. 1356), 17053-17055 [25JN]

Tables

Companies receiving tax refunds, 9499 [25AP]

Comparison of nominal cost recovery allowances for manufacturing equipment as a percent of cost for the U.S. and other countries, 37188 [17DE]

Distribution of new corporate minimum tax, by industrial sector, 5204 [14MR]

Economic losses and recoveries for product liability injuries, 5465 [19MR]

Firms that paid no taxes or received refunds 1981-84, 30403 [4NO]

Labor productivity, 1816 [5FE]

Texts of

H. Con. Res. 31, Expanded Capital Ownership Through an Industrial Homestead Act, 14235 [4JN]

H.R. 2441, Procurement Integrity Act, 11739 [14MY]

H.R. 2476, Junk Bond and Greenmail Tax Act, 11744 [14MY]

H.R. 2528, taxation of research and development expenditures of corporations, 12207 [15MY]

H.R. 3164, ensure consistent use of funds for capital construction of vessels, 22797 [1AU]

H.R. 3397, tax treatment of certain investment companies, 24570 [20SE]

H.R. 3511, amend U.S. Code relative to bribery and related offenses, 29323 [29OC]

H.R. 3917, extend period for compliance with certain financial responsibility requirements applicable to land disposal facilities, 36555 [16DE]

S. 100, uniform standards for product liability, 194-198 [3JA]

S. 147, ban loans and investments in South Africa by U.S. corporations, 235-238 [3JA]

S. 286, Securities Exchange Act amendment, 1039 [24JA]

S. 397, antitrust policy application in foreign trade, 1943-1945 [6FE]

S. 409, Fair Tax Act, 1956-1964 [6FE]

S. 420, nondeductible excise tax on profits realized from certain attempted corporate takeovers, 1983 [6FE]

S. 430, Business Accounting and Foreign Trade Simplification Act, 2146-2148 [7FE]

S. 476, nondeductible tax on profits realized from attempted corporate takeovers, 2722 [20FE]

S. 514, allow charities ownership of certain stocks, 3620 [26FE]

S. 528, clarify bankruptcy regulations, 3779 [27FE]

S. 631, reform tender offer regulations relative to hostile corporate takeovers, 4881 [7MR]

S. 632, reform tax regulations relative to hostile corporate takeovers, 4882 [7MR]

S. 663, modify corporate minimum tax, 5205 [14MR]

S. 834, Natural Gas Transportation Competition Act, 7037-7039 [2AP]

S. 860, Shareholder Fairness Act, 7354 [3AP]

S. 861, tax treatment of expenditures for domestic research and development by U.S. corporations, 7356 [3AP]

S. 883, Export Administration Act amendments, 7338 [3AP], 8012 [16AP]

S. 956, Minimum Tax Reform Act, 8365-8367 [18AP]

S. 973, modify corporate minimum tax, 8591 [22AP]

S. 975, moratorium on hostile corporate takeovers funded by certain noninvestment grade bonds, 8813 [23AP]

S. 976, Consolidated Rail Corp. Profit Transfer Act, 8815 [23AP]

S. 986, disallow tax deductions for expenses incurred in sales promotion for weapons, 9156 [24AP]

S. 1016, prohibit federally insured institutions from holding junk securities, 9606 [26AP]

S. 1073, availability of Japanese technical literature to U.S. companies and researchers, 10541 [6MY]

S. 1115, relief from requirement that businesses mail certain tax forms separately, 11502 [9MY]

S. 1120, tax treatment of refundable beverage container deposits, 11533 [9MY]

S. 1164, time restriction for private sector employment of certain former Dept. of Defense procurement officials, 12434 [17MY]

S. 1165, time restriction for private sector employment of certain former Federal procurement officials, 12435 [17MY]

S. 1189, Career Criminal Incarceration Assistance Act, 13242 [22MY]

S. 1218, International Air Service Protection Act, 13633 [23MY]

S. 1286, Junk Bond Limitation Act, 15354 [12JN]

S. 1299, Domestic Petroleum Company Acquisition Act, 15719 [13JN]

S. 1300, treble damages responsibility for antitrust violations, 16205 [19JN]

S. 1312, Federal Communications Commission Network Acquisition Approval Act, 16304 [19JN]

S. 1314, prohibit securities trading on certain exchanges of nonvoting shares and shares carrying disproportionate voting rights, 16026 [18JN]

S. 1356, Trade Law Modernization Act, 17044-17053 [25JN]

S. 1382, amend SEC laws relative to insider trading, 17647 [27JN]

S. 1532, Pension Plan Reversion Moratorium Act, 21452 [30JY]

S. 1561, superfund contribution, 22322 [1AU]

S. 1564, Integrity in Lobbying Act, 22325-22327 [1AU]

S. 1799, exclude software royalties from personal holding company income tax, 29485 [29OC]

S. 1837, establish National Trade Data Bank, 31143-31147 [7NO]

S. 1845, impose Federal income tax sanctions against foreign corporations which penalize citizens living in a State using worldwide unitary method of taxation, 31328 [12NO]

S. 1882, requirement for acquisition of outstanding stock by formal tender offer, 33403 [22NO]

S. 1907, additional restraints on corporate tender offers, 35097 [6DE]

S. 1920, superfund tax extension, 35541 [10DE]

S. 1974, prohibit States' worldwide unitary method of taxation, 37644 [18DE]

S. 1986, Equity in Foreign and Domestic Credit Act, 38581 [19DE]

S. Con. Res. 41, retain graduated corporate tax rate, 8375 [18AP]

S. Res. 254, budget waiver for consideration of S. 1073, improve availability of Japanese technical literature to U.S. companies, 33487 [23NO]

S.J. Res. 194, National Buy American Week, 23339 [11SE]

Taxation of U.S. corporate foreign manufacturing subsidiaries, 7500 [3AP]