TAXATION

Addresses

Economic Reality and the Role of Taxes: W. Michael Blumenthal, 1509 [4FE]

Economics, Taxes, and Government Efficiency: Senator Eagleton, 28830 [6OC]

Governor's Energy Conference: Carlos V. Rincones, 2097 [7FE]

Missouri Junior Chamber of Commerce: Senator Eagleton (1978), 28831 [6OC]

National Conference of State Legislatures: Representative Kemp, 21425-21427 [13AU]

Nation's Economy—View From Missouri: Senator Eagleton (1973), 28831 [6OC]

Roth Reform: Senator Roth, 5353-5356 [19MR]

Advertisements

Tax reform and how it might affect you, 26506 [26SE]

Agreements

Between the U.S. and the City of Kenosha, WI, for local cooperation at Kenosha Harbor, WI, 15035 [24JN]

Tax Reform Act: enact (H.R. 3838), unanimous-consent, 14581 [19JN]

Amendments

Fuel Use Act: repeal (S. 2205), 29934 [9OC]

North Dakota: reauthorize Garrison Diversion Unit irrigation project (H.R. 1116), 8451, 8452, 8453 [23AP]

San Carlos Apache Tribe, Arizona: settlement of certain claims (H.R. 3526), 28591 [3OC]

Tax Reform Act: enact (H.R. 3838), 12783 [5JN], 13009, 13017 [9JN], 13106, 13116, 13119, 13122, 13140, 13141, 13142 [10JN], 13335, 13350, 13359, 13364, 13373, 13374, 13376 [11JN], 13551, 13556, 13568, 13590, 13606, 13613, 13625, 13626, 13628, 13629 [12JN], 13688, 13719 [13JN], 13798, 13809-13814, 13856, 13861 [16JN], 14113, 14114, 14116, 14127, 14139, 14154, 14182 [17JN], 14321, 14363, 14364, 14365, 14366, 14371, 14373, 14375, 14391, 14395, 14399, 14440, 14441, 14442, 14443, 14444 [18JN], 14497, 14503, 14510-14512, 14514, 14530, 14531, 14537, 14542, 14545, 14558, 14559, 14560, 14562, 14563, 14565, 14567, 14569, 14572, 14576, 14586, 14620, 14621, 14622, 14623, 14624, 14625, 14626, 14627, 14628 [19JN], 14779, 14780, 14782, 14789, 14795, 14799, 14802, 14803, 14808, 14809, 14812, 14813, 14827, 14828, 14829 [20JN], 14916, 14928, 14931, 14933, 14942, 14946, 14962-14965 [23JN], 14991, 15001, 15004, 15007, 15009, 15016, 15034, 15072, 15074, 15154, 15156-15163, 15164 [24JN]

———enact (H.R. 3838), technical corrections (H. Con. Res. 395), 32346-32348, 32605 [16OC], 32983 [17OC], 33381, 33511 [17OC], 33694 [18OC]

Analyses

Amend Certain Taxation Provisions Relative to Mutual Funds (S. 2155), 4046 [7MR]

Child Support Tax Act (S. 2746), 21391 [13AU]

Comprehensive Campaign Finance Reform Act (H.R. 5382), 20751 [11AU]

Federal Credit Management and Debt Collection Improvements Act (S. 2620), 15878 [26JN]

General Utilities Doctrine Modification, 14381 [18JN]

Minimum Tax Reform Act, 12466 [4JN]

Reform of Federalism Policies, 31245-31247 [15OC]

REIT Tax Provisions Revision Act (H.R. 4916), 16389 [14JY]

Tax Collection and Enforcement Improvement Act (S. 2619), 15880 [26JN]

Tax Exempt Status of Abortion Organizations: Victor G. Rosenblum, 28353 [3OC]

Tax Shelter Reform Act, 12460 [4JN]

Taxpayer Profiles Under the Tax Reform Act: Price Waterhouse & Co., 13321-13325 [11JN]

Appointments

Conferees: H.R. 3838, Tax Reform Act, 16419 [15JY]

Articles and editorials

Alexander Cockburn, 22170 [15AU]

All Ayes on Tax Reform?, 14981 [23JN]

Analysis of the Proposal To Repeal General Utilities With an ``Escape Hatch'', 14388-14391 [18JN]

And Now a Mini-Tariff?, 27562 [1OC]

Ban the Bond, 7243 [10AP]

Benefits of Cutting Top Tax Rates, 8151 [21AP]

Beware of Oil Tax Soothsayers, 1308 [30JA], 7054 [9AP]

Beware the Tax Quacks, 5318 [18MR]

Bottom Line on Tax Plan—Millions Would Pay More, 14906-14907 [23JN]

Bradley's Key Role, 10638 [14MY]

Builders Say Tax Law May Stall Low-Rent Apartments, 13709 [13JN]

Bumpers, Pryor Held Stock—Anthony Got Paid for Travel, 33909 [6NO]

Business, Workers, Homeowners—The Case Against an Oil Import Fee, 18491 [31JY]

Changes Just Cost Money, 8610 [24AP]

Chickening Out, 33911 [6NO]

Comeback in the Caribbean—Puerto Rico's Back in Business, 3996 [6MR], 4351-4353 [11MR]

Commentary, 14361 [18JN]

Congressional Tax Overhaul Provisions Could Harm U.S. Multinational Companies, 24811 [19SE]

Corporate America, Another ``Riverboat'' Gamble?, 22562 [10SE]

Crude Oil Prices Hit 6-Year Low, 172 [21JA]

Dealing a One-Two Punch to Growth, 22560 [10SE]

Deductibility—Elimination can Bring More Equity and Stronger Federalism, 8960 [29AP]

Defense v. Taxes, 13428 [11JN]

Different Tax Deduction Climate in the Senate, 3428 [3MR]

Economic Recovery in Peril, 22153 [15AU]

Education Reform Turns to Revolution, 13040 [9JN]

Educators See Great Harm, 22565 [10SE]

EPA Cutting 1,500 Jobs in Fund Loss, 6528 [27MR]

Eventual Rise in Tax Rates Advocated, 22558 [10SE]

Family Farm Tax Break Aids Big Poultry Firms, 33908 [6NO]

Far Side of Tax Reform, 22561 [10SE]

Farming the Tax Code, 13174 [10JN]

Federal Deductibility of State and Local Taxes, 5181-5183 [18MR]

Federal Tax Amnesty Considered, 3518 [4MR]

Firms Postponing, Canceling Plans, 2873 [26FE]

Fix Capital Gains, 15047 [24JN]

Flaws in Tax Amnesty, 3849 [6MR]

For a Tax Amnesty To Cut the Deficit, 3248 [27FE]

Forbes—U.S. Economy To Grow During 1990's, but Some Won't Benefit, 13651 [12JN]

Frostbelt Liberals Ambush Tax Reform, 4821 [13MR]

Fuel Economy Standards Need Reconsideration, 17018 [17JY]

Fun and Games With Chicken Feed, 13627 [12JN], 14519, 14552 [19JN], 33907 [6NO]

GAO Warns of More Growth in '87 Deficit, 22558 [10SE]

General Utilities Repeal—Is Tax Reform Really Going To Pass It By?, 14382-14388 [18JN]

Give Law a Chance, 3249 [27FE]

Give Superfund a Quick Fix, 6527 [27MR]

Good News for Accountants, Bad for Most Other Small Firms, 22562 [10SE]

Gramm-Rudman-Papandreou, 26387 [25SE]

Growth Is the Watchword, 18853 [1AU]

How Low Rates Are Shifting the Tax Burden, 14361 [18JN]

I.R.A.'s Really Do Spark New Savings, 12380 [4JN]

Incredible Improving Tax Plan, 10639 [14MY]

Instant Replay on Tax Reform, 17322 [22JY]

IRS, Reversing Policy, Tries To Net Indians' Salmon-Fishing Income, 8037 [17AP]

It's a New Economic Landscape Now, 22561 [10SE]

Keep the Pressure on Congress for a New Superfund Bill, 6527 [27MR]

Keeping It Rolling, 14759 [20JN]

Killing the Exemption, 2609 [24FE]

Largest Poultry Producer Reportedly Escapes Taxes, 33910 [6NO]

Liberty, Not License—Tax on Foreign Oil Would Be Counterproductive, 2059 [6FE]

Listen to Bill Bradley, 12806 [5JN]

Look Out for ``Supertax'', 9003 [29AP]

More Imports, Less Investment Predicted at End of Tax Trail, 22566 [10SE]

Mythology of Deficits, 993 [29JA]

New Building Blocks for Capital Formation, 1901 [6FE]

New Ventures Would Be Harder To Build, Financing May Change, 22564 [10SE]

Next Great Crime of the 20th Century, 3775 [5MR]

No IRS Big Brother, 516 [23JA]

Oil Import Fee (sundry), 24887-24891 [19SE]

$150 Million Superfund Bill Favored, 6529 [27MR]

Outlook—U.S. Competitiveness and Tax Revision, 14997 [24JN]

Packwood Bill Will Have a Positive Effect, 14759 [20JN]

Patient Gets $800,000 in Insurance Suit, 11094 [15MY]

Perdue Can Defer Taxes While Chicken Rivals Boil, 33912 [6NO]

Persistence of Bill Bradley Is Paying Off, 10638 [14MY]

Plans to Hike Taxes, 27525 [1OC]

Poultry Producers Get Exemptions, 33912 [6NO]

President Reagan's Economic Policies, 2673 [25FE]

Progress of the Tax Bill Enhances Reputation of Senator Bill Bradley, 12805 [5JN], 13380-13381 [11JN]

Redistributionist Tax Reduction, 14360 [18JN]

Reform Worthy of the Name, 11828 [21MY]

Rich Man's Tax, 1162 [30JA]

Rich Paying More Than Ever Before, 2227 [18FE], 3763 [5MR]

Rostenkowski Urges Income-Tax Rise To Cut Deficit Rather Than New Levies, 22557 [10SE]

Saving Superfund, 6526 [27MR]

Seeds of Economic Disaster, 23836 [17SE]

Senate Sends Reagan Stopgap Superfund Bill, 6529 [27MR]

Senate Showdown, 14150 [17JN]

Senate's Bad Tax Idea, 1799 [5FE]

Senator Roth Makes Hay With Farm Tax Break, 33910 [6NO]

Sharing the Tax Burden (excerpt), 26501 [26SE]

Shelter for the Rich, Shelter for the Poor, 13381 [11JN]

Simplicity Itself, 14759 [20JN]

Small-Business Conferees Voice Worries About Impact of Overhaul, 22563 [10SE]

Smooth Transition Sought on Tax Bill, 22567 [10SE]

Spare-Parts Progress Report, 17155 [21JY]

Standing Firm Against Tax Increases, 3775 [5MR]

States Test Idea of Tax Amnesty, 3519 [4MR]

Stop the Stagger, 13775 [16JN]

Superfund Needs Temporary Funding, 6527 [27MR]

Sure, Kill IRA's, 14759 [20JN]

Tax Amnesty Can Hike State Revenues—If It's Done Right, 19886 [7AU]

Tax Amnesty Is Fool's Gold, 8573 [23AP]

Tax Bill Hits Rental-Realty Owners Hard, 22564 [10SE]

Tax Bill Provisions Criticized as Harmful to Higher Education, 22565 [10SE]

Tax Bill That's Unashamedly Capitalist, 14996 [24JN]

Tax Bill's Economic Impact Weighed, 22560 [10SE]

Tax Bill's Effect on Banking Alarms FDIC, 22564 [10SE]

Tax Break Benefiting Tyson Kept, 33909 [6NO]

Tax Conferees Reaching an Agreement (excerpt), 26500 [26SE]

Tax Help Is at Hand for Seniors, 15175 [24JN]

Tax Overhaul Takes Wing, 11781 [21MY]

Tax Plan's Boost to Privatizing Services, 6373 [26MR]

Tax Reform Ambush, 17851 [28JY]

Tax Reform and the Federal Deficit, 33934 [6NO]

Tax Reform Bill Needs Public Support, 14758 [20JN]

Tax Reform Bill Satiates Greed, 18025 [29JY]

Tax Reform Forgotten?, 7043 [9AP]

Tax Reform Has Become Tax Deform, 9156 [30AP]

Tax Reform Thrusts Pease Into Limelight, 18838 [1AU]

Tax Reform—Congress Hatches Some Loopholes, 33913 [6NO]

Tax Reform—If This Is Simplicity, Save Us From Complexity, 26488 [26SE]

Tax Reform—It's Time To Fulfill the Promise, 4805-4811 [13MR]

Tax Reform—Lobbyists vs. Public, 14758 [20JN]

Tax Treatment of Individual Retirement Accounts (sundry), 13296 [11JN]

Tax Triumph for All Americans, 10638 [14MY]

Taxes, Inflation and the Rich, 14359 [18JN]

Taxman as Bounty Hunter, 14357 [18JN]

Texas Has a Big Headache, but Oklahoma Hurts All Over, 2097 [7FE]

$334 Million Brought in by State Tax Amnesty, 2307 [19FE]

Times Reporter Is Expelled From China, 17757 [25JY]

Transportation Companies See Nothing Good in Tax Plan, 22563 [10SE]

Treatment of Individual Retirement Accounts (sundry), 13298 [11JN]

True Tax Reform, Not Mere Tax Revision, 27290 [30SE]

Tyson Defends Retention of Tax Breaks, 33910 [6NO]

Unocal Unit's Debt Is Downgraded Again by Moody's Investors (excerpt), 13691, 13692 [13JN]

Vast Uncertainty Is the Only Consensus About the Measure's Revenue Neutrality, 22558 [10SE]

Visitor Enjoys Counseling Others, 15054 [24JN]

Volcker Under Attack for Reins on Growth, 13652 [12JN]

Vote Set on Pension Tax, 14150 [17JN]

White House Reported Set To Ask for Fund Switch, 5846 [20MR]

Why Business Should Back Tax Reform, 632 [28JA]

Why House Tax Plan Needs Repair, 3367 [28FE]

Why Local/State Deduction Should Go, 8152 [21AP]

Why Tax Reform Will Unravel, 22559 [10SE]

Winners and Losers if Deductibility Ends, 3429 [3MR]

Winners and Losers of Tax Reform, 11228-11231 [19MY]

Wow! It's Reform, 14759 [20JN]

Young Professionals May Be Losers in Senate Plan To Revise Tax Code, 12088 [2JN], 14099 [17JN]

Zorinsky—ConAgra Is at Disadvantage Without Tax Benefit, 33911 [6NO]

Bills and resolutions

Abortion: deny personal exemption for child living temporarily after (see S. 2088; H.R. 4041)

———tax status of certain organizations or contributions (see S. 2382)

Advertising: deny deductions for discrimination against minority owned or formatted communications entities (see H.R. 5373)

Agriculture: amounts received from sales of property attributable to discharge of indebtedness (see H.R. 4080)

———charitable deduction to farmers who donate products (see S. 2680)

———claim for credit or refund of income taxes relative to changes made by Consolidated Omnibus Budget Reconciliation Act (see S. 2350; H.R. 4617)

———credit for B-stock losses due to failure of a production credit association (see S. 2313)

———deduction for contributions to farmers affected by natural disasters (see H.R. 5416)

———discharge of certain farm indebtedness (see S. 2221; S. Con. Res. 119)

———exclusion of certain alien laborers from Federal unemployment tax (see H.R. 5679)

———rules for discharge of qualified farm indebtedness of solvent farmers (see H.R. 5010)

———tax deduction for contributions to farmers affected by natural disasters (see H.R. 5416)

———treatment of amounts attributable to discharge of indebtedness on certain farm property (see H.R. 4601)

———treatment of interest on industrial development bonds used for acquisition of farm property by foreigners (see S. 2273; H.R. 4520)

———treatment of interest on State and local bonds used to finance milk production (see H.R. 4807)

Air transportation: treatment of certain (see H.R. 4884)

Aircraft construction: repeal certain Tax Reform Act's transition rule (see S. 2954)

Airport and Airway Improvement Act: passenger safety and equity for airway users (see H.R. 4191)

Airport and airway trust fund: unobligated balance ceiling (see H.R. 5325)

Airway trust fund: exclude receipts and disbursements from unified budget (see H.R. 4344)

Alcoholic beverages: changes in administration of excise taxes (see H.R. 4597)

———deduction of excise taxes (see H. Con. Res. 318)

Amnesties: restrictions (see H.R. 4470)

Asbestos: tax rules for accrual of, and carryback of losses from, deduction for product liabilities (see S. 2901)

Banks and banking: delay inclusion of interest in gross income on certain deposits subject to withdrawal restrictions by reason of bankruptcy or insolvency (see H.R. 4031)

Blue Cross and Blue Shield: exemption (see S. Res. 419)

Business: alternative minimum tax (see H.R. 4598)

———capital cost recovery (see H.R. 4598)

———deduction for cost of providing goods and services (see H. Res. 404)

———interests in entities holding financial instruments (see H.R. 4930)

———minimum funding standards for certain pension plans (see H.R. 5243)

———relief for certain expropriation by a foreign government (see S. 2228)

———treatment of certain mortgage-related securities (see H.R. 4448)

Business development companies: tax treatment (see S. 2568)

Capital gains: retain tax differential (see S. 2916)

———tax differential for certain (see S. Res. 407)

———tax rate (see H.R. 5637)

Charities: transportation of donated food (see H.R. 5071)

Children: dependency exemption relative to contributions by noncustodial parent (see H.R. 5693)

Cigarettes: make permanent the increase in tax and provide cost of living adjustments in such tax (see H.R. 4102)

Claims: tax deduction for contributions to liability insurance funds (see H.R. 4796)

Collection agencies: management practices (see H.R. 4659)

Colleges and universities: deduction for certain charitable contributions (see S. 2924; H.R. 5694)

———treatment of contributions to certain scholarship funds (see S. 2919)

Congressional Budget Act: waiver for consideration of H.R. 3838 (see S. Res. 416)

Cooperative housing: treatment of certain amounts received by qualified corporation (see H.R. 4595)

Corporations: condition for tax increase (see H. Res. 573)

———limitations on net operations loss and excess credit carryovers (see S. 2207)

———repeal minimum tax (see H.R. 4598)

Customs user fees: eliminate certain (see H.R. 5326)

Day care: restriction on tax credit and voucher system for low-income individuals (see H.R. 4787)

———tax credit for employers providing onsite service (see H.R. 4720)

Deaf: additional exemption (see H.R. 5156)

Debts owed to the Government: retaining private counsel for legal services (see H.R. 5541)

Disasters: contributions of agricultural property for victims (see H.R. 5301)

Education: conditional tax-exempt status to institutions having racial discrimination policy (see H.R. 5158)

———deductibility of contributions to university athletic funds (see H.R. 4943)

———deduction of contributions to certain savings accounts (see S. 2024)

Electric utilities: restriction on tax exemption for interest on obligation issued to acquire certain property (see H.R. 4077)

Employee pension funds: distribution to participants to acquire a principal residence (see H.R. 4795)

Employment: targeted jobs credit for hiring certain elderly (see H.R. 5209)

Enterprise zones: private investments in economically distressed areas (see S. 2349)

EPA: reinstate Superfund taxes (see H.R. 4107)

Excess profits tax: repeal (see H.R. 4699, 5318)

Expropriation: relief for certain U.S. business concerns (see S. 2228)

Farms: permit rollover gain from sale of farmland development rights (see S. 2549)

Federal employees: Social Security contribution by new employees (see S. Res. 403; H. Res. 453)

———withholding of certain city and county income and employment taxes (see H.R. 5228)

Federal Hospital Insurance Trust Fund: earmark revenues from 8 cent excise tax increase on cigarettes (see H.R. 5008)

Fines: increase based on Consumer Price Index (see S. 2100)

———one-time amnesty (see S. 2100, 2110; H.R. 4253, 4286, 4292)

Firearms: changes in administration of excise taxes (see H.R. 4597)

———deduction of excise taxes (see H. Con. Res. 318)

Foreign countries: deny certain benefits to U.S. nationals violating an Executive order relative to departure from certain (see H.R. 4056)

———U.S. nationals defying Executive order relative to departure from certain (see H.R. 4735)

Foster home care: tax treatment of certain payments (see H.R. 4321)

Fringe benefits: meals furnished to employees off the business premises (see H.R. 5160, 5168)

———tax treatment of certain (see S. Res. 303, 339)

Geothermal resources: extend investment credit for certain property (see H.R. 4101)

Government procurement: prohibit award of contracts and licenses to tax delinquents (see S. 2100)

Hazardous substances: treatment of removal costs incurred by a private foundation (see H.R. 4603)

Health: establish limited tax deduction on contributions to long-term care savings accounts (see H.R. 4904)

———itemized deductions for medical and dental expenses (see H. Con. Res. 355)

Health Equity and Incentives Reform Act: enact (see S. 2485)

Health insurance: access (see S. 2403)

———treatment of certain amounts received as settlement of claims for postretirement coverage (see S. 2254)

Health Plan Promotion Act: enact (see S. 2486)

Highway trust fund: apportionment to States (see H.R. 4347)

———exclude receipts and disbursements from unified budget (see H.R. 4344)

HNG/InterNorth, Inc.: tax relief for expropriation losses (see S. 2228)

House: amend rules to require rollcall vote on passage of legislation making appropriations or providing revenue (see H. Res. 417)

———rollcall vote on appropriation or tax measures (see H. Res. 399)

———rollcall vote on passage of legislation providing for revenue (see H. Res. 362)

Housing: allow homeowners to deduct full prepaid interest on principal residence (see H.R. 4911)

———deduction of prepaid interest on refinancing of principal residence (see H.R. 4918)

———deduction of prepaid interest paid relative to refinancing of principal residence (see H.R. 4849)

———treatment of gain on sale of principal residence (see H.R. 4379)

Hunger: contributions to trust fund established for relief (see H.R. 5656)

Indians: establish property tax fund for Houlton Band of Maliseet Tribe (see S. 2750)

Individual income tax: reform (see S. 2192)

Individual retirement accounts: contribution for nonworking spouse (see H. Res. 488)

———deductibility (see S. Res. 400, 401)

———deduction of contributions (see H. Res. 488, 496)

———partial withdrawal of funds for purpose of job training (see H.R. 5091)

———regulation of long-term care insurance policies (see H.R. 5255)

———tax deductions (see H. Res. 470, 476)

———tax-free distributions to purchase first home (see H.R. 4987)

———tax-free distributions to purchase first residence (see S. 2463)

Individuals: condition for tax increase (see H. Res. 573)

Interstate commerce: authority for State and local governments to impose sales and use taxes on goods and services (see S. 2913)

———collection of sales and use taxes (see H.R. 4365)

Investments: treatment of tax-exempt securities and depreciation of recovery property (see S. Res. 371)

Iron and steel industry: allow 15-year carryback of 50% of investment tax credit carryforward (see H.R. 5327)

———employee health insurance benefits (see S.J. Res. 380)

IRS: disclosure of return information in case of medium-size urban areas (see H.R. 5612)

———enforcement of tax laws (see H. Con. Res. 294)

———improve collection of taxes and enforce internal revenue laws (see S. 2619; H.R. 5129)

———tax amnesty (see H.R. 4958)

Law enforcement officers: certain reimbursement allowances received by State police (see H.R. 5191)

Libya: deny foreign tax credit during national emergency (see S. 2364; H.R. 4680)

———treatment of income of U.S. citizens (see S. 2364; H.R. 4680)

Married people: tax status of individual who maintains a separate household (see H.R. 4695)

Medical care: contributions to certain savings accounts (see H.R. 4349)

———restore 5% expense deduction (see H.R. 5609)

Mortgage loans: authorize ownership of certain, in multiple-class arrangements (see H.R. 4448)

Motor vehicles: effective date of IRS regulations on personal use (see S. 2090; H.R. 4357)

———effective date of IRS regulations on substantiation requirements for business use (see H.R. 4480)

———excise tax for lack of safety appliances (see H.R. 4646)

———expand working conditions fringe exception for employee uses (see H.R. 4013)

———fringe benefit received by employee for personal use of employer's vehicle (see H.R. 4411)

———increase fuel economy requirements (see H.R. 4113)

———increase tax on fuel (see H.R. 4117)

———requirement to substantiate deduction for business use (see S. 2136; H.R. 4299)

Mutual funds: amend certain provisions of law (see S. 2155)

National VITA Week: designate (see H.J. Res. 612)

National Week of the American Taxpayer: designate (see H.J. Res. 703)

Natural gas: depletion allowance (see H.R. 4670)

———incentives for domestic production (see S. 2217; H.R. 4476)

———repeal certain restrictions on tax benefits after transfer of property (see H.R. 4643)

———repeal net income limitation on percentage depletion (see H.R. 4780)

Options Simplification and Clarification Act: enact (see S. 2086)

Pensions: 3-year basis recovery rule on taxation of annuities (see H. Res. 412)

———application of 3-year basis recovery rule (see S. 2922, 2923; H.R. 5599, 5600, 5604, 5610)

———application of Tax Reform Act's 3-year basis recovery rule (see H.R. 5500)

———effective date of change relative to employees' annuities (see H. Res. 451)

———interest rate assumptions in computing unfunded vested benefits of a multiemployer plan (see H.R. 4339)

———maintain 3-year basis recovery rule (see S. Res. 304)

———partial exclusion of retirement benefits from gross income (see H.R. 5419)

Petroleum: credit against tax for production from certain marginal wells (see H.R. 4780)

———deduction and special net operating loss rules (see H.R. 4564)

———depletion allowance (see H.R. 4670)

———import fee (see S. 2779, 2886; S. Res. 335; H.R. 4454, 4662, 4828)

———incentives for domestic production (see S. 2217; H.R. 4476)

———relief for insolvent producers (see H.R. 4780)

———repeal certain restrictions on tax benefits after transfer of property (see H.R. 4643)

———repeal excess profits tax (see S. 2206)

———repeal net income limitation on percentage depletion (see H.R. 4780)

———repeal windfall profit tax on domestic crude oil (see H.R. 4887)

Postal Service: computing amount of deductions allowed to rural mail carriers for use of private vehicles (see S. 2753)

———deductions allowed for use of private automobiles by rural mail carriers (see H.R. 4715)

Power resources: production incentives (see H.R. 4553)

Radon gas: deduction of expenses for home improvement to mitigate air contaminant (see S. 2577)

Real property: investment trusts (see H.R. 4916)

Reform: effective date (see S. 2108; S. Con. Res. 110, 112)

———effective date of enacted law (see S. Res. 409)

———effective date of H.R. 3838 proposals (see H.R. 4141; H. Res. 370)

———effective date of provisions of H.R. 3838 (see H. Con. Res. 299)

———minimum tax and personal exemption (see H.R. 4123)

———net operating loss carrybacks of agricultural banks (see H. Con. Res. 286)

Research: extend credit for certain activities (see H.R. 4100)

Revenue sharing: consideration of H.R. 1400, extend authorization of appropriations (see H. Res. 527)

Rural areas: enterprise zones (see S. 2609; H.R. 5189)

Sales tax: repeal provisions of H.R. 3838 eliminating deduction (see H.R. 5620, 5639)

———repeal provisions of Tax Reform Act eliminating deduction (see H.R. 5704)

Securities: certain dividends paid on new equity stock (see S. 2060)

———interest on certain obligations from issuer in the arrears (see H.R. 5144)

Small business: tax reform (see S. Res. 364)

Solar energy: extend residential and business energy credits (see H.R. 4045)

Space science: allow transfer of income tax refunds to special fund (see H.R. 4778)

Sports: deductibility of contributions to university athletic funds (see S. 2379)

State and local governments: reimbursement of expenditures relative to certain investigations and recovery of Federal taxes (see S. 2352)

State and local taxes: deductibility (see S. Res. 395)

———repeal deduction (see S. Res. 366)

States: collection of certain taxes relative to sale of tangible personal property by nonresident persons (see H.R. 5021)

———exclusion of income of corporation's foreign affiliates from unitary taxing method (see H.R. 4049)

Support of dependents: tax on absent parents (see S. 2746)

Tax Court: changes (see H.R. 4596)

Tax evasion: improve collection and increase fines (see S. 2110; H.R. 4253, 4292)

Tax Reform Act: correct technical errors in enrollment of H.R. 3838 (see H. Res. 598)

———repeal certain transition rule relative to aircraft manufacturers (see S. 2954)

Tax-exempt organizations: spending restrictions (see H.R. 5361)

Tax-exempt securities: effective date of tax reform provisions (see S. Con. Res. 105; H. Con. Res. 279)

———tax treatment (see S. 2166; H.R. 4441)

———treatment of interest in determining alternative minimum income tax (see H. Con. Res. 307)

Technology transfer: status of certain tax-exempt organizations (see S. 2195)

Terrorism: additional tools for battle against (see H.R. 4786)

———deny foreign tax credit for business activities in certain countries (see S. 2429; H.R. 4678)

———deny foreign tax credits for certain activities (see H.R. 4278)

Tobacco industry: changes in administration of excise taxes (see H.R. 4597)

———deduction of excise taxes (see H. Con. Res. 318)

Uninsured Workers' Health Insurance Act: enact (see S. 2484)

Veterans: credit for expenses incurred in care of elderly (see H.R. 4512)

Virgin Islands: excise taxes on rum (see H.R. 4578)

Volunteer employee benefit associations: status (see H.R. 5120)

Waterways trust fund: exclude receipts and disbursements from unified budget (see H.R. 4344)

Booklets

High Interest United States Savings Bonds—What To Tell Your Federal Coworkers: Dept. of the Treasury, 14150 [17JN]

Broadcasts

Democratic response to the President's December 21 radio address, 211 [21JA]

Reaping more Federal tax revenues, WCVB-TV (Boston, MA), 4855 [13MR]

Comments

Diesel fuel excise tax raises $5 million during fiscal years 1986-91, 14567 [19JN]

Court decisions

Bob Jones University v. U.S.: Supreme Court, 23070 [12SE], 23322 [15SE]

U.S. v. Arthur Young & Co. (excerpt), 22220 [15AU]

U.S. v. Bishop: Supreme Court (excerpt), 29874 [9OC]

Decisions

Harris v. McRae: court (sundry excerpts), 28368 [3OC]

Descriptions

Deferral of higher unemployment loan repayment tax for States with unusually high unemployment (S. 2111), 2865 [26FE]

Enterprise zones (S. 2349), 8287 [22AP]

Kasten and Inouye amendment to the Tax Reform Act, 13677 [13JN]

Documents

Garrison Diversion Unit Irrigation Project, ND (1965), 8454 [23AP]

Internal Revenue Code, 26, U.S. Code 7206(1), 29874 [9OC]

Minimum Tax Reform Act, 12463-12465 [4JN]

President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity (excerpt), 13304 [11JN]

Resolution of Ratification of the Tax Agreement With the People's Republic of China, 17557 [24JY]

Tax Reform Act (excerpt), 23948 [18SE]

Tax Shelter Reform Act, 12461-12462 [4JN]

Examples

Calculations of tax subsidies for health insurance under current law, S. 2484, S. 2485, and S. 2486, 11728 [21MY]

Explanations

Higher education investment plan: Citizens League of Baltimore, 617 [28JA]

Nickles amendment to the Omnibus Budget Reconciliation Act (S. 2706), 24886 [19SE]

Revenue title to S. 2405, 25544-25546 [23SE]

Tax Reform Act's Alaska Native consolidated return exemptions clarifying amendment, 14947 [23JN]

Factsheets

Proposed Amendment To Deny Federal Tax-Exempt Status to Organizations Performing Abortions, 12476 [4JN]

Reauthorize Garrison Diversion Unit irrigation project, ND (H.R. 1116), 6153 [25MR]

Letters

Adoption of transition rules in the Tax Reform Act relative to public works projects in Kenosha, WI: John D. Bilotti, 32624 [16OC]

Advanced medium range air-to-air missile system testing: Dept. of Defense (sundry), 4841 [13MR]

———Representative Denny Smith, 4841 [13MR]

Aeronautics transition rules under the Tax Reform Act: FalconJet, 33389 [17OC]

———Senators Pryor and Bumpers, 33389 [17OC]

Agricultural cash rents: IRS, 13705 [13JN]

Amend certain taxation provisions relative to mutual funds: Dept. of the Treasury, 4047 [7MR]

Boat user fees to support Coast Guard search and rescue programs: Stephen Shadegg, 11955 [22MY]

Capital gains differential: American Electronics Association (excerpt), 14117 [17JN]

———Bechtel Corp., 14122 [17JN]

———Lawrence B. Lindsey, 14118 [17JN]

Charitable contribution deduction for nonitemizing taxpayers: Dept. of the Treasury, 13680 [13JN]

Cigarette tax: David Wilhelm, 24709 [18SE]

———President Reagan, 24858 [19SE]

Deductibility of adoption expenses: several Senators (Dear Colleague), 5042 [14MR]

Dependency tax exemption in certain abortion cases: IRS, 2610 [24FE]

———Senator Helms, 2610 [24FE]

Economic developments in Puerto Rico: Rafael Hernandez-Colon, Governor of Puerto Rico, 3996 [6MR]

Effective date of IRS regulations on personal use of motor vehicles: Iowa CPA, 4500 [12MR]

Effects of tax reform on Federal programs and agencies: several Representatives, 4360 [11MR]

Elimination of tax deductions for tobacco advertising expenses: Coalition for Smoking OR Health, 3666 [5MR]

Farm tax shelters: Iowa Pork Producers, 14902 [23JN]

———National Cattlemen's Association, 14902 [23JN]

Federal Employees Taxable Income: Senator Baker (excerpt), 24799 [19SE]

Federal retirees' pension tax: Senators Warner, Hollings, and Trible, and Representatives Parris, Wolf, Fazio, and Hoyer, 14149 [17JN]

Garrison Diversion Unit irrigation project, ND: Dept. of the Interior, 8455 [23AP]

Generation-skipping transfer tax: Dept. of the Treasury, 9354 [1MY]

———Representative James R. Jones, 9353 [1MY]

Higher Education and Income-Tax Reform—University Officials Rebut Recent Editorials: William G. Bowen, 26515 [26SE]

Impact of Tax Reform Act on agriculture: National Cattlemen's Association, 4079 [7MR]

———National Wheat Growers Association, 4079 [7MR]

Impact of tax reform on disabled: Consortium for Citizens With Developmental Disabilities, 14417 [18JN]

Import fee on crude oil: Senator Boren, 173 [21JA]

Income averaging by farmers: National Association of Wheat Growers, 13703 [13JN]

Interim funding of Superfund: several environmental organizations, 6526 [27MR]

———several Senators, 5667 [20MR]

Investment tax credit for certain cargo containers: Senator Boschwitz, 28024 [2OC]

IRS appropriations: James C. Miller III, 24895 [19SE]

Josh Howard's Federal tax payment: Malcolm J. (Mack) Howard, 8151 [21AP]

Low-income housing and revenue neutrality: Committee on Banking, Housing, and Urban Affairs, 14920 [23JN]

Madison Square Garden-Pennsylvania Station reconstruction project: Vincent Tese, 15073 [24JN]

Oil import fee: Franco Modiglian, 24888 [19SE]

Peruvian expropriation: Dept. of State, 15016 [24JN]

Potash industry: Malcolm Baldrige, Sec. of Commerce, 14787 [20JN]

Preservation of family farming, 14553 [19JN]

Public sale of Conrail by stock offering: Greater Baltimore Committee, Baltimore, MD, 16750 [16JY]

———National Industrial Transportation League, 16751 [16JY]

———PPG Industries, Inc., 16751 [16JY]

———Shippers for an Independent Conrail, 16751 [16JY]

———U.S. Steel Corp., 16751 [16JY]

Recordkeeping requirements: Joint Committee on Taxation, 12728 [5JN]

Reimbursement to State and local governments of expenditures relative to certain investigations and recovery of Federal taxes: George Deukmejian, Governor of California, 8300 [22AP]

Retirement pension tax contribution recovery rule: sundry excerpts, 26219 [25SE]

Sale of Conrail: Dept. of the Treasury, 377-380 [23JA]

Shipping industry transition rules under the Tax Reform Act: Kurrus & Kirchner, 33384 [17OC]

———National Marine Engineers' Beneficial Association, 33384, 33385 [17OC]

———several Members of Congress, 33385 [17OC]

Targeted jobs tax credit: American Council of the Blind, 27940 [2OC]

———Association for Retarded Citizens of the U.S., 27940 [2OC]

Tax Agreement With the People's Republic of China: Rudolph G. Penner, 17557 [24JY]

Tax amnesty: Massachusetts constituent, 14797 [20JN]

———Senator Dixon, 4018 [7MR]

Tax Code changes: National Federation of Independent Business, 14996 [24JN]

Tax credit for clinical testing of orphan drugs: Dept. of HHS, 14362 [18JN]

Tax deduction for adoption expenses: Mike Northern, 1303 [30JA]

Tax effect of repeal of retirement pension contribution recovery rule: A. Miyashiro, 26234 [25SE]

Tax exempt status of abortion organizations: ACLU, 28361 [3OC]

———American College of Obstetricians and Gynecologists, 28366 [3OC]

———American Council on Education, 28359, 28361 [3OC]

———American Hospital Association, 28361 [3OC]

———American Medical Association, 28360 [3OC]

———American Protestant Health Association, 28361 [3OC]

———American Psychological Association, 28364, 28365 [3OC]

———Americans United for Life, 28354 [3OC]

———Association of American Medical Colleges, 28360 [3OC]

———Bear Stearns (company), 28363 [3OC]

———Blue Cross and Blue Shield Association, 28363, 28365 [3OC]

———Kaiser Foundation Health Plan, Inc., 28360 [3OC]

———Laurence H. Tribe, 28361 [3OC]

———League of Women Voters, 28365 [3OC]

———National Family Planning and Reproductive Health Association, Inc., 28363 [3OC]

———Printon, Kane & Co., 28360 [3OC]

———Union of American Hebrew Congregations, 28363 [3OC]

———United Church of Christ, 28359, 28362 [3OC]

———United Methodist Church, 28362 [3OC]

———Volunteer Trustees of Not-for-Profit Hospitals, 28364 [3OC]

Tax policies toward reforestation: Society of American Foresters, 13808 [16JN]

Tax reform: James Blanchard, Governor of Michigan, 14915 [23JN]

———Jimmie J. Ellington, 7231 [10AP]

———Senator Humphrey, 8957 [29AP]

———sundry, 23868 [18SE]

Tax Reform Act: Bob D. Cornman, 21445 [13AU]

———James A. Baker III, Sec. of the Treasury, 25451 [23SE]

———Joint Committee on Taxation, 13105 [10JN], 26505 [26SE]

———Robert R. Nathan, 21407 [13AU]

———several national organizations, 25464 [23SE]

———several organizations, 13101 [10JN]

———several Representatives, 30404 [10OC]

———South Central Bell, 513 [23JA]

Tax Reform Act and impact on small business: William Usher, 17860 [28JY]

Tax reform and individual income tax provisions: David H. Brockway, 14323 [18JN]

———Joint Committee on Taxation, 14909 [23JN]

Tax system reform: (excerpt), 12983 [9JN]

———Senator Levin, 12140 [3JN]

Tax treatment of annuities of Federal, State, and local government employees: (sundry excerpts), 22238, 22239 [8SE]

Tax treatment of employee stock ownership plans: Senator Long (Dear Colleague), 14506 [19JN]

Tax treatment of Federal retirees (excerpt), 24781 [19SE]

Tax treatment of the real estate industry: several Representatives, 26392 [25SE]

———Tax Reform Act conferees, 26215 [25SE]

Transition rules and Nebraska preservation projects: Senator Exon, 15015 [24JN]

Treatment of employee stock ownership plans: Senator Long (Dear Colleague), 14506 [19JN]

Treatment of individual retirement accounts: Chester, VT, citizen, 13333 [11JN]

———David H. Brockway, 13320 [11JN]

———Ervin and Delores Muller, 13314 [11JN]

———J.H. Jostock, 13314 [11JN]

———Lionel Roberts, 13314 [11JN]

———Representative Rostenkowski, 13310 [11JN]

———Ronald Weaver, 13313 [11JN]

———Senator Dixon, 13309 [11JN]

———sundry, 13345 [11JN]

Treatment of municipal bonds: Senator D'Amato, 5660 [20MR]

Truth in Savings Act: Charles Beach, Jr., 25083 [19SE]

Lists

Accelerated cost recovery system/investment tax credits, 26609 [27SE]

Cosponsors of S. 2108, preventing retroactive taxation changes, 14583 [19JN]

Current capital gains tax rates among principal international competitors, 14117 [17JN]

15/27/33 Coalition, 14903 [23JN]

Members of the Ad Hoc Group for a 32-cent Federal Cigarette Excise Tax, 24856 [19SE]

Organizations supporting deduction for contributions by nonitemizing taxpayers, 13683 [13JN]

Supporters of the Downey-Frenzel proposal for funding Superfund, 3484 [4MR]

Tax Reform Act supporters, 13113 [10JN]

Tax reform bills' statistics: Senator Dole, 15079 [24JN]

Tax reform transition rules, 26638-26643 [27SE]

Transition rules H.R. 3838 as reported by the Committee on Finance, 13090 [10JN]

Memorandums

Dredging Project in Kenosha, WI: Dept. of Defense, 15036 [24JN]

Tax Reform, 14898 [23JN]

Taxation of Indian Fishing Income: Dept. of the Interior, 18683 [1AU]

Memorials of legislature

California, 6313 [26MR], 6638 [8AP], 8284 [22AP], 8477 [23AP], 8786 [28AP], 11312 [20MY], 11948 [22MY], 15772 [26JN], 16371 [14JY], 18227 [30JY], 18770 [1AU], 27267 [30SE], 27551 [1OC]

Colorado, 10608 [14MY], 13526 [12JN]

Connecticut, 10404 [13MY]

Guam, 4269 [11MR]

Hawaii, 11448 [20MY]

Indiana, 4577 [12MR]

Kansas, 8411 [22AP]

Kentucky, 8887 [29AP]

Louisiana, 13833 [16JN], 16504 [15JY], 16844 [17JY], 17235 [22JY], 17317 [22JY]

Lousiana, 12129 [3JN]

Maine, 6313 [26MR]

Massachusetts, 16372 [14JY]

Micronesia, 9552 [6MY]

Missouri, 10607 [14MY]

Montana, 9465 [5MY], 9648 [6MY]

New Hampshire, 11948 [22MY]

New Mexico, 6311 [26MR]

Oil import fee: Texas, 30703 [14OC]

South Dakota, 3955 [6MR], 5076 [17MR]

State tax treatment of mail order firms: Texas, 33655 [17OC]

Texas, 27993 [2OC], 28331 [3OC]

Utah, 10606 [14MY]

Virgin Islands, 1357 [3FE], 1717 [5FE]

Virginia, 9650, 9651 [6MY], 9775 [7MY]

Messages

State of the Union: President Reagan, 1490 [4FE]

Orders

Energy Conversions of America, Inc., project: FERC (excerpt), 26681, 26689 [27SE]

Outline

Capital gains tax two-tiered system (S. 2916), 29929 [9OC]

Petitions

Constitutional amendment: Delran, NJ, Township Council, 8763 [28AP]

Constitutional Convention to propose amendment relating to taxation of interest income: Voorhees, NJ, Township Committee, 8787 [28AP]

Exemption of interest on municipal bonds from taxation: Berea, OH, City Council, 9212 [1MY], 9649 [6MY]

Federal: Bernards, NJ, Township Committee, 9554 [6MY]

Federal highway user taxes: Lubbock, TX, County Commissioners' Court, 16375 [14JY], 16844 [17JY]

Federal income tax on tribal fishermen: Susanville, CA, Indian Rancheria, 16505 [15JY]

Federal income tax treatment of Federal retirement benefits: National Council of the Federal Bar Association, 9466 [5MY]

Federal income tax treatment of itemized deductions: Federal Bar Association, 9554 [6MY]

Federal income taxes on tribal commercial fisherman: Quileute Tribal Council, 22148 [15AU]

———Suquamish Tribe, Washington, 20744 [11AU]

Federal taxation of tribal commercial fishermen: Lummi Indian Business Council, 18909 [4AU]

———Quinault Indian Nation, 19461 [6AU]

Federal-State relations: Clifton, NJ, Municipal Council, 3956 [6MR], 4121 [10MR]

General Revenue Sharing Program: Cayuga County, NY, Legislature, 8889 [29AP]

Impeachment of Harry E. Claiborne: citizen, 26953 [29SE]

Income tax: Brielle, NJ, Borough Council, 10283 [12MY], 10404 [13MY], 10608 [14MY]

———Delran, NJ, Township Council, 10404 [13MY]

———Ringwood, NJ, City Council, 7556 [15AP], 8284 [22AP]

———Voorhees, NJ, Township Committee, 8478 [23AP]

———Woodstown, NJ, Borough Council, 11713 [21MY], 12076 [2JN], 12130 [3JN], 12625 [5JN]

Insurance liability risk retention: National Conference of State Legislatures, 22207 [15AU]

Licensing of recreational salt water fishermen: Lakehurst, NJ, City Council, 16327 [14JY]

Licensing of recreational salt water sports fishermen: Little Egg Harbor, NJ, Township Committee, 17819 [28JY]

Oppose certain provisions of Tax Exempt Bond Reform Act (S. 2166): Coral Gables, FL, City Commission, 9650 [6MY]

Oppose Tax Reform Act: Eastlake, OH, City Council, 3169 [27FE]

Personal taxes: George R. Adam, 8889 [29AP]

Recreational salt water fishermen's license: Ocean Gate, NJ, City Council, 7893 [17AP]

———Stafford, NJ, Township Council, 8062 [18AP]

Recreational salt water sports fishing license: Berkeley, NJ, Borough Council, 12625 [5JN], 13270 [11JN]

Repealing the insurance industry's exemption from the antitrust laws: National Association of Attorneys General, 16754 [16JY]

Revenue sharing program: Berea, OH, City Council, 1358 [3FE], 1717 [5FE]

———Brooklyn, OH, City Council, 3855 [6MR]

———Hawaii State Association of Counties, 3541 [4MR]

———Lauderdale Lakes, FL, City Council, 3169 [27FE]

———Maui County, HI, 3481 [4MR], 3541 [4MR]

———Miami Beach, FL, City Commission, 1358 [3FE]

———North Royalton, OH, City Council, 3169 [27FE]

Scholarship and fellowship grants: University of Tennessee, Graduate Student Council, 11450 [20MY]

Tax reform: Boston, MA, City Council, 16505 [15JY]

———Coral Gables, FL, City Commission, 10243 [9MY]

———Presbyterian Church (U.S.A.), 22246 [8SE]

Tax Reform Act: Cook County, IL, School District, 8284 [22AP]

———Gary, IN, Common Council, 12076 [2JN]

———La Crosse, WI, Common Council, 17819 [28JY]

Tax Reform Act (H.R. 3838): Cook County, IL, Board of Education, School District No. 200, 9212 [1MY]

———Gary, IN, City Council, 9212 [1MY]

———Irving, TX, City Council, 9212 [1MY]

Tax-exempt financing: Bernards, NJ, Township Committee, 9649, 9650 [6MY]

———Cook County, IL, Board of Trustees, Garden Homes Sanitary District, 9649 [6MY]

———Federal Bar Association, 9650 [6MY]

———Gary, IN, Common Council, 9649 [6MY]

———Highland Park, IL, Board of Education, School District 108, 9776 [7MY]

———Highland Park, IL, School District, 9649 [6MY]

———Lincoln Wood, IL, Board of Education of School District No. 74, 9649 [6MY]

———Round Lake, IL, School Board of Education, 9649 [6MY]

Tax-exempt financing for local government: Boscobel, WI, Common Council, 7005 [9AP], 7127 [10AP]

———Gary, IN, Board of Redevelopment Commissioners, 7005 [9AP]

———Kenosha, WI, Common Council, 7005 [9AP]

———Oak Lawn, IL, Board of Trustees, 7005 [9AP]

———Watertown, MA, School Committee, 8889 [29AP]

———Worth, IL, Board of Education, District 127, 8889 [29AP]

Tax-exempt financing for local governments: Board of Education of Lemont Community Consolidated School District 113, 10607 [14MY]

———Cook County, IL, Board of Education of School District 31, 10607 [14MY]

———Elmhurst, IL, Board of Education, 10991 [15MY]

———Glen Ellyn, IL, Glenbard High School District, 10524 [13MY]

———Glenside Public Library District, Du Page County, IL, 8763 [28AP], 8786 [28AP]

———Griffith, IN, Board of Trustees, 11312 [20MY], 11949 [22MY]

———La Salle, IL, La Salle Public Elementary Schools, District 122, 10404 [13MY]

———Oak Forest, IL, Board of Education of Forest Ridge School District No. 142, 10404 [13MY], 10704 [14MY]

———Round Lake, IL, Board of Education, 10524 [13MY]

———Watertown, MA, School Committee, 9466 [5MY]

———Westmont, IL, Community School District No. 201, 10404 [13MY]

Tax-exempt financing of local governments: Board of Education of School District No. 127, 8786 [28AP]

———Cook County, IL, Board of Trustees, 8763 [28AP]

———Lincolnshire, Lake County, IL, 8763 [28AP], 8786 [28AP]

———Oak Lawn, IL, Board of Education of Community High School District No. 218, 8786 [28AP]

———Oak Lawn, IL, Board of education of Community High School District No. 218, 8786 [28AP]

———Park Forest, IL, Board of Trustees, 8763 [28AP], 8786 [28AP]

———South Palos Township Sanitary District, Cook County, IL, 8786 [28AP]

———Will County, IL, Board of Trustees, 8763 [28AP]

Taxing of tribal treaty-protected resources: Bay Mills Indian Community, 15773 [26JN]

———Berthold Indian Reservation, 16327 [14JY]

———Lower Brule Sioux Indian Tribe, 15773 [26JN]

———Northwest Indian Fisheries Commission, 15773 [26JN]

———Paiute/Shoshone General Council, 15605 [25JN]

———Prairie Island Sioux Community, 15773 [26JN]

———Seneca Nation of Indians, 16327 [14JY]

Polls of opinion

Deficit and taxes: Opinion Research Corp., 1510 [4FE]

Proposals

Advance payment to Superfund (S.J. Res. 399), 21611 [14AU]

Telephone rate protection guidelines, 22128 [15AU]

Questions and answers

Tax reform: American Association of Retired Persons, 26227 [25SE]

Quotations

Income tax payment: Plato, 14915 [23JN]

Remarks in House

Abortion: reverse dependency taxation provisions (H.R. 4041), 528 [23JA]

Adult Foster Care Equity Act: enact (H.R. 4321), 4188 [10MR]

Aeronautics: airport and airway user fee trust fund, 5846 [20MR]

———collection of airport and airway excise taxes (H.R. 5324), 18656 [1AU]

Aged: allow employers to take targeted jobs tax credit to employ (H.R. 5209), 17162 [21JY], 22319 [9SE]

———IRS auditing procedures, 14484 [18JN]

———tax deduction threshold for unreimbursed medical expenses, 27324 [30SE]

Agriculture: allow tax deductions for charitable contributions of farmers, 18830 [1AU]

———exclusion of certain alien laborers from Federal unemployment tax (H.R. 5679), 30103 [9OC], 30168 [10OC]

———prevent Federal irrigation subsidies for surplus crops, 27430 [30SE]

———provide for extension of time for filing income tax claims (H.R. 4617), 8043 [17AP]

———terminate irrigation subsidies for surplus crops, 22739 [10SE]

Air transportation: tax treatment (H.R. 4884), 11999 [22MY]

Amnesty and enforcement: program (H.R. 4253), 4855 [13MR]

Amnesty program, 1944 [6FE], 6827 [8AP]

Antiterrorism Tax Act: enact (H.R. 4278), 7422 [14AP]

Appropriations: require a rollcall vote on passage of bills making, and providing revenue (H. Res. 417), 7419 [14AP]

Automobiles: passive restraint system regulations and requirements (H.R. 4646), 8241 [21AP]

Banks and banking: relief for depositors to failed institutions (H.R. 3499), ***** [20MR]

———taxation of municipal bonds, 7243 [10AP]

Blue Cross and Blue Shield: court ruling on tax exempt status, 11093 [15MY]

Budget: reduce deficit, 4006 [6MR]

Business: alternative minimum tax (H.R. 4598), 7528 [15AP], 7605 [15AP]

———capital cost recovery (H.R. 4598), 7528 [15AP]

———deduction for cost of providing goods and services (H. Res. 404), 5777 [20MR]

———tax treatment, 19945 [8AU]

———taxation of employer provided educational assistance, 9478 [5MY]

———value-added, 9003 [29AP]

Capital formation: impact of tax system, 11376 [20MY]

Capital gains: repeal of certain Tax Reform Act provisions, 28680 [3OC]

Caribbean nations: use of tax funds for plant projects, 3234 [27FE]

Children: credit for dependent care expenses (H.R. 3928), 199 [21JA]

Cigarette tax: increase in Federal excise, 24709 [18SE]

Comprehensive Campaign Finance Reform Act: enact (H.R. 5382), 20749, 20750 [11AU]

Conrail: public sale by stock offering, 16750 [16JY]

Corporations: minimum tax (H.R. 4598), 7528 [15AP]

———require independent auditors to disclose illegal and fraudulent activities within corporations (H.R. 5439), 22220 [15AU]

Credit Card Interest Rate and Cost Disclosure Act: enact (H.R. 4019), 526 [23JA]

Deaf: provide additional income tax exemption (H.R. 5156), 16397 [14JY]

Deductions, 27524-27535 [1OC]

Democratic Party: policies, 28043, 28044, 28157-28166 [2OC], 28211, 28325 [3OC]

Dept. of Agriculture: prohibit foreigners from receiving certain benefits (H.R. 4519), 9165 [30AP]

Dept. of Defense: Packard Commission report on procurement, 17155 [21JY]

Dublin, CA: McGladrey, Henrickson and Pullen tax reform workshop, 7576 [15AP]

Economic conditions: tax distribution among income brackets, 3763 [5MR]

Education: savings accounts, 2042 [6FE]

———tax deductibility of university athletic fund contributions (H.R. 4943), 12839 [5JN]

Elderly Veterans Care Act: enact (H.R. 4512), 7835 [17AP]

Emergency Energy Act: enact (H.R. 4476), 5876 [21MR], 5979 [21MR], 14198 [17JN]

Employment: corporate automobile mileage regulations, 17017 [17JY]

———tax treatment of certain fringe benefits, 11363 [20MY]

Energy Incentives and Agricultural Financial Resources Act: enact, 7421 [14AP]

———enact (H.R. 4553), 6833 [9AP]

Enterprise zones: establish in rural areas (H.R. 5189), 16878 [17JY]

EPA: Superfund reauthorization, 25452 [23SE]

———taxing and borrowing authority (H.R. 4107), 1463 [4FE]

Equity in Interstate Competition Act: enact (H.R. 5021), 13519 [12JN], 33655 [17OC]

Farm property: exclusion of certain from gross income and discharge of indebtedness provisions (H.R. 4080), 1006 [29JA]

Federal Credit Management and Debt Collection Improvements Act: enact, 16305 [26JN]

Federal employees: tax treatment of contributed funds (H.R. 5599), 26383 [25SE]

———tax treatment of contributed pension funds (H.R. 5604), 26586 [26SE]

———tax treatment of retirees, 24781, 24792 [19SE]

Federal grants: require recipients to disclose information under terms (H.R. 5002), 13406 [11JN]

Fines: amnesty program, 3450 [4MR], 3849 [6MR]

———one-time amnesty (H.R. 4286), 3372 [28FE], 3810 [6MR]

Food: charitable deduction for providing transportation of donated (H.R. 5071), 14980 [23JN]

Foreign countries: deny exclusion of foreign earned income to U.S. citizens working in certain countries (H.R. 4056), 654 [28JA]

Foreign trade: competitiveness of domestic industries, 3448 [4MR], 7099 [10AP]

General revenue sharing: extend (H.R. 1400), 26391 [25SE]

General Revenue Sharing Program: funding, 26196, 26200 [25SE]

Government: require to publish annual financial statements (H.R. 5003), 13406 [11JN]

Government paperwork: repeal certain record-keeping requirements (H.R. 1869), 210 [21JA]

Government regulations: establish a uniform procedure for congressional review (H.R. 5005), 13406 [11JN]

———extend time period between publishing and effective date (H.R. 5004), 13406 [11JN]

Historic buildings: tax credit, 32823 [17OC]

Historic sites: tax credit, 32823 [17OC]

Homeownership: extend eligibility for current one-time capital gains tax exclusion (H.R. 3912), 212 [21JA]

Hostile Areas Exploration Incentive Act: enact (H.R. 5481), 22160 [15AU]

Houlton Band of Maliseet Indians: establish property tax fund (S. 2750), 30173 [10OC]

———establish property tax fund (S. 2750), request for consideration, 29333 [7OC]

Housing: deductibility of prepaid interest relative to mortgage refinancing (H.R. 4849), 11362 [20MY], 20757 [11AU]

———tax deduction for interest paid when refinancing mortgages (H.R. 4911), 12032 [22MY]

Income tax: processing of returns, 9103 [30AP]

———rate structure, 17596 [24JY]

Individual retirement accounts, 15735 [26JN]

———tax treatment, 11930 [22MY], 12548 [5JN], 13188 [11JN], 16458 [15JY]

———tax treatment (H. Res. 476), 13658 [12JN]

Industrial development bonds: eliminate tax-exempt status when financing farm property for foreign investors (H.R. 4520), 9165 [30AP]

Industry: reform, 17503 [23JY]

Insurance: contracts (H. Res. 598), 33644 [17OC]

———taxation of mutual life, 30453 [10OC]

IRA Equity and Retention Act: enact (H. Res. 488), 16261 [26JN]

Iron and steel industry: excise tax on employers proceeds from pension plan terminations, 16709 [16JY]

———require to use tax credits for employee insurance or retirement benefits, or reinvest them (H.R. 5327), 18844 [1AU]

IRS: taxpayer services, 17309 [22JY]

Japan: tax exemption for automobile plant, 17503 [23JY]

Liability claim funds: tax treatment of certain (H.R. 4796), 10123 [8MY]

Libya: prohibit credits or deductions for taxes paid to Libya by businesses during national emergency (H.R. 4680), 8446 [23AP]

———prohibit exclusion from gross income of earnings of U.S. citizens during national emergency (H.R. 4680), 8446 [23AP]

———tax treatment of certain oil companies, 9487 [6MY]

———U.S. business taxes, 8996 [29AP]

Local Telephone Ratepayer Protection Act: enact (H.R. 3687), 22128 [15AU]

Long-Term Care Insurance for the Elderly Act: enact (H.R. 5255), 18151 [30JY]

Maryland Depositors Fairness Act: enact, 531 [23JA]

Medicare: coverage of State and local employees, 29606 [8OC]

Milk: prevent use of tax-free industrial bonds to finance increased production (H.R. 4807), 10556 [13MY]

Minimum tax: individual and corporate, 1650 [4FE]

Minimum Tax Act: enact (H.R. 4123), 2050 [6FE]

Motor vehicles: increase fuel economy requirements under gas guzzler tax (H.R. 4113), 1657 [4FE]

———increase tax on fuel (H.R. 4117), 1641 [4FE]

National Association of Attorneys General: position on unavailability and unaffordability of liability insurance, 16753 [16JY]

National Policy and Technology Foundation Act: enact (H.R. 3997), 8736-8740 [24AP]

National tax amnesty, 13188 [11JN]

National Week of the American Taxpayer: designate (H.J. Res. 703), 20731 [11AU]

Natural gas: repeal net income limitation on percentage depletion (H.R. 4780), 10209 [8MY]

New York: amnesty program, 1944 [6FE]

North Dakota: reauthorize Garrison Diversion Unit irrigation project (H.R. 1116), 6152 [25MR], 7876 [17AP], 8194-8200 [21AP], 8447-8451 [23AP]

Onsite Day Care Tax Credit Act: enact (H.R. 4720), 9166 [30AP]

Pensions: extend deadline for compliance to requirements of certain tax regulations (H.R. 4694), 8855 [29AP]

———tax treatment of contributed funds, 25385 [23SE], 26195 [25SE]

———3-year basis recovery rule on taxation of annuities, 7099 [10AP]

Petroleum: credit against tax for production from certain marginal wells (H.R. 4780), 10209 [8MY]

———import fees, 1749 [5FE], 1799 [5FE], 3019 [27FE]

———import tax, 7054 [9AP]

———relief for insolvent producers (H.R. 4780), 10209 [8MY]

———repeal net income limitation on percentage depletion (H.R. 4780), 10209 [8MY]

———repeal windfall profit tax, 8556 [23AP]

———tax treatment of imports (H.R. 1396), 8160 [21AP]

Postal Service: deductions allowed for use of private automobiles by rural mail carriers (H.R. 4715), 9136 [30AP], 9364 [1MY]

———estimated mileage tax allowance for rural letter carriers, 8999 [29AP]

Public Employees Social Security Equity Act: enact (H.R. 5285), 18033 [29JY]

Public Pension Parity Act: enact (H.R. 5286), 18031 [29JY]

Puerto Rico: economic conditions, 3996 [6MR]

Railroad Unemployment Insurance Insolvency and Benefit Increase Act: enact (H.R. 5501), 23005 [11SE]

Rate, 26197 [25SE], 27524-27535 [1OC], 28043, 28044, 28157-28166 [2OC], 28211, 28325 [3OC], 29230, 29233, 29341-29350-29354 [7OC], 29824-29832 [8OC], 29959, 29961 [9OC], 30202 [10OC], 30911 [14OC]

Reagan, President: reform proposal, 11930 [22MY]

Real property: tax treatment, 16317 [14JY], 18253 [31JY]

Reform: effective date of certain proposals (H.R. 4141), 23604 [17SE]

———proposals, 9712 [7MY], 17596 [24JY], 19339 [6AU], 23366 [16SE], 23602 [17SE], 24788-24790 [19SE], 27536 [1OC], 33685 [18OC]

———public response, 15659 [26JN]

Reform proposals, 9187 [1MY]

REIT Tax Provisions Revision Act: enact (H.R. 4916), 16389 [14JY]

Religious organizations: employee Social Security coverage, 4848 [13MR]

Republican Party: policies, 28038, 28043, 28044, 28157, 28166 [2OC], 28211, 28325 [3OC]

Revenue Enhancement and Protection Program Tax Act: enact (H.R. 2530), 3248 [27FE], 3450 [4MR]

Reward Incentive Granted to Honest Taxpayers Act: enact (H.R. 4470), 5852 [20MR]

Rural areas: establish enterprise zones (H.R. 5189), 16878 [17JY]

San Carlos Apache Tribe, AZ: settlement of certain claims (H.R. 3526), 15667 [26JN]

Secondary Market Tax Amendments Act: enact (H.R. 4448), 5587 [19MR]

Securities: tax treatment of certain (H.R. 4930), 12360 [4JN]

Self-Insurance Enhancement Act: enact (H.R. 4796), 10123 [8MY]

Silver transaction tax, 24788-24790 [19SE]

Small business: taxation of meals furnished to employees off business premises by the employer (H.R. 5168), 16513 [15JY]

Social conditions: policies to ensure family stability, 6169 [25MR]

State and local taxes: Federal deductibility, 26058 [24SE], 28041 [2OC], 29606 [8OC]

States: tax treatment of mail order firms (H.R. 5021), 33655 [17OC]

———tax treatment of mail-order business (H.R. 5021), 13519 [12JN]

Tax Amnesty/Deficit Reduction Act: enact (H.R. 2031), 3808 [6MR], 19885 [7AU]

Tax Collection and Enforcement Improvement Act: enact, 16305 [26JN]

Tax Compliance Act: enact, 13037 [9JN]

Tax Counseling for the Elderly Program: tribute, 14866 [20JN]

Tax Freedom Day: observance, 9187 [1MY], 9369 [1MY]

Tax reform: effects on Federal programs and agencies, 4360 [11MR]

Tax Reform Act: deductibility of business-paid excise taxes, 5582 [19MR]

———effective dates, 1447 [4FE]

———enact (H.R. 3838), 214 [21JA], 513 [23JA], 1430, 1437 [3FE], 1447 [4FE], 1662 [4FE], 2649 [24FE], 3225, 3249 [27FE], 6162 [25MR], 7099 [10AP], 7243, 7251 [10AP], 9353 [1MY], 10228 [8MY], 24673-24685 [18SE], 25881, 26056, 26058, 26065-26074 [24SE], 26081 [24SE], 26194, 26195, 26197, 26198, 26199, 26200, 26201, 26202 [25SE], 26276, 26278 [26SE], 26280 [29SE], 26360 [25SE], 26567 [26SE], 28204 [2OC], 28693 [3OC]

———enact (H.R. 3838), appointment of conferees, 16702 [16JY]

———enact (H.R. 3838), conference report, 16317 [14JY], 17006, 17019 [17JY], 17322 [22JY], 17860 [28JY], 18253, 18255 [31JY], 18838, 18853 [1AU], 19339 [6AU], 21445 [13AU], 22153 [15AU], 22320 [9SE], 23664-23668 [17SE], 23948 [18SE], 24775, 24780-24788 [19SE], 25385, 25386, 25451 [23SE], 25882 [24SE], 26201, 26202 [25SE], 26226 [26SE], 26232 [30SE], 26247 [2OC], 26263 [25SE], 26278, 26279, 26280 [26SE], 26281 [30SE], 26282 [3OC]-26296 [25SE], 26567, 26579 [26SE]-28208 [2OC], 30392, 30404, 30440-30442 [10OC], 33570, 33571 [17OC]

———enact (H.R. 3838), conference report, technical corrections (H. Con. Res. 395), 26296 [25SE]

———enact (H.R. 3838), conference report—consideration, 22356 [9SE]

———enact (H.R. 3838), motion to instruct conferees, 16703 [16JY]

———enact (H.R. 3838), permission to file conference report, 23004 [11SE]

———enact (H.R. 3838), technical corrections (H. Con. Res. 395), 32982 [17OC], 33679, 33680, 33694 [18OC]

———financial statement requirements for corporations, 32701 [16OC]

———impact, 10654 [14MY], 11118 [15MY], 11363 [20MY], 11467 [20MY], 11828 [21MY], 18150 [30JY]

———impact on foreign trade, 8556 [23AP]

———provisions, 33685 [18OC]

———retroactive provisions for Federal, State, and local government employee pensions, 22236-22240 [8SE], 22320 [9SE], 22642, 22644 [10SE], 22764 [10SE]

———treatment of individual retirement accounts (H.R. 3838), 14981 [23JN]

———treatment of possessions (H.R. 3838), 26276-26278 [26SE]

Tax Reform Day: observance, 9187 [1MY]

Taxation: amnesty program, 6827 [8AP]

Telephones: guidelines for protecting ratepayers, 22128 [15AU]

Truth in Savings Act: enact (H.R. 2282), 25083 [19SE]

Truth in Solicitation and Receipt of Charitable Contributions Act: enact (H.R. 5361), 19892 [7AU]

Veterans: tax credit for home-based health care (H.R. 4512), 7835 [17AP]

Virgin Islands: excise taxes on rum (H.R. 4578), 7531 [15AP]

Volunteer Service Promotion Act: enact (H.R. 5690), 30444 [10OC]

Washington: taxation of Indian salmon revenue, 8036 [17AP]

Weapons: testing of advanced medium range air-to-air missile system, 4841 [13MR]

Windfall profit tax: repeal (H.R. 5318), 18658 [1AU]

Remarks in Senate

Abortion: deny personal exemption for child living temporarily (S. 2088), 2609-2612 [24FE]

———deny tax-exempt status to involved organizations, 28353-28371 [3OC]

———treatment of income of providers, 12475 [4JN], 13272 [11JN]

Adoption: tax deduction for adoption of children with special needs, 33559 [17OC]

Agriculture: accounting methods, 14519 [19JN]

———capital gains exclusion on certain farm property, 14393, 14395-14399 [18JN]

———claim for credit or refund of income taxes relative to changes made by Consolidated Omnibus Budget Reconciliation Act (S. 2350), 8288 [22AP]

———credit for B-stock losses due to failure of a production credit association (S. 2313), 7763 [16AP]

———deny tax-exempt financing through industrial development bonds to foreign-controlled interests (S. 2273), 7007 [9AP]

———discharge of certain farm indebtedness (S. 2221), 5939-5941 [21MR]

———economic crisis, 12051 [2JN]

———exclusion of certain alien laborers from Federal unemployment tax (H.R. 5679), 33817 [18OC]

———farm income tax averaging, 32345 [16OC]

———impact of tax reform, 13271 [11JN]

———impact of Tax Reform Act, 4077-4079 [7MR]

———loophole from cash method of accounting technique, 33907 [6NO]

———permit exemptions in sale of farmland developmental rights (S. 2549), 13536 [12JN]

———permit family farmers to use income averaging, 13798 [16JN]

———retain income averaging for noncorporate farmers and ranchers, 13626 [12JN], 13688-13695, 13702 [13JN]

———tax relief for purposes of restructuring farm debt, 14399-14401 [18JN]

———tax treatment of qualified indebtedness (S. Con. Res. 119), 5946 [21MR]

Alaska Native Land Claims Settlement Act: clarify application of alternative minimum income to corporations, 14942 [23JN]

Alaska Natives: tax treatment of certain reindeer herds, 14782 [20JN]

American Association of Retired Persons: recipient of President's Citation Program award, 15175 [24JN]

Amnesty: proposal, 2307 [19FE]

Anti-Terrorism Tax Act: enact (S. 2429), 10081 [8MY]

Asbestos: tax rules for accrual of, and carryback of losses from, deduction for product liabilities (S. 2901), 27689 [1OC]

Banks and banking: retention of current tax treatment for individual retirement accounts (S. Res. 400), 11810 [21MY]

Blue Cross and Blue Shield: retention of tax exemption (S. Res. 419), 12371 [4JN]

Budget: deficit reduction through tax reform, 1509 [4FE]

———precedence of deficit control over tax reform legislation, 7157-7160, 7168-7174 [10AP]

Business: allow for deduction of certain expenses related to individual's trade, 14941 [23JN]

———delete dealers exception from the hedging rules, 15072 [24JN]

———encourage investment by tax reform, 632 [28JA]

———indexing of property, 14545-14553 [19JN]

———relief for certain expropriation by a foreign government, 15016 [24JN]

———relief for certain expropriation by a foreign government (S. 2228), 6131 [25MR]

———tax treatment of employee stock ownership plans, 14505-14517 [19JN]

———tax treatment of meals and entertainment expenses, 14371 [18JN]

———transition rule for minority U.S. shareholders of a passive foreign investment company, 14585 [19JN]

Business development companies: tax treatment (S. 2568), 14437 [18JN]

California: reform of unitary tax system, 22465 [9SE]

Capital gains: retain tax differential (S. 2916), 29928 [9OC]

———treatment of investments (S. Res. 407), 10565 [14MY]

Charities: provide nonitemizers a deduction for contributions, 13613 [12JN], 13675-13686 [13JN]

Child Support Tax Act: enact (S. 2746), 21388 [13AU]

Cigarettes: excise tax, 24855, 24884-24894, 24917 [19SE]

Coastal zones: eliminate certain tax benefits relative to development of barrier islands, 14502, 14542-14545 [19JN]

Colleges: treatment of contributions (S. 2919), 30267 [10OC]

Consumers: excise taxes, 12986 [9JN]

Corporations: decrease amount of indebtedness to which an exception to the allocation of interest rules applies, 14363 [18JN]

———impact of tax reform on multinational companies, 24811 [19SE]

———permit taxable not-for-profit corporations engaged in information services to report income on a consolidated bases, 14364 [18JN]

———repeal General Utilities Doctrine, 14381 [18JN]

———tax treatment of certain insurance companies, 14375, 14391-14392 [18JN]

———tax treatment of dual resident companies, 14788 [20JN]

———tax treatment of gains from liquidation of assets, 14381 [18JN]

Courtway, Tom: tribute, 33896 [6NO]

Credit: deductibility of interest on consumer loans, 14520-14524 [19JN]

Criminal and civil penalties: one-time amnesty (S. 203), 2405 [19FE], 3517 [4MR]

Death: make certain changes concerning irrevocable estate elections, 15016 [24JN]

Dept. of Defense: military benefits, 19552-19554 [6AU]

Disasters: provide special relief for flood victims, 15074 [24JN]

Economic Recovery Tax Act: distributional effect of individual tax cuts, 8150 [21AP]

Education: deduction of contributions to certain savings accounts (S. 2024), 614 [28JA]

Elections: campaign financing, 5037 [14MR]

Employment: benefits (S. Res. 304), 4498 [12MR]

———extend targeted jobs tax credit, 27940 [2OC]

———fringe benefits (S. Res. 303), 799-801 [29JA], 2404 [19FE]

———fringe benefits (S. Res. 339), 1924 [6FE]

———retirement benefits (S. Res. 304), 801 [29JA]

Enterprise zones: private investments in economically distressed areas (S. 2349), 8287 [22AP]

EPA: extend Superfund taxes (S. 1920), 1424 [3FE]

———interim funding of Superfund, 6526 [27MR]

———Superfund funding, 3483 [4MR]

———Superfund interim funding (S. 2212), 5665 [20MR]

Equity Investment Tax Reform Act: enact (S. 2060), 1900 [6FE]

Estate and gift taxes: transitional rule for treatment of disclaimers of property, 14562 [19JN]

Ethanol: tax credit for use as additive in production of fuels, 14779 [20JN]

Expropriation: relief for certain U.S. business concerns, 15016 [24JN]

———relief for certain U.S. business concerns (S. 2228), 6131 [25MR]

Farmers: provide 15-year carryback of existing carryforwards, 14560 [19JN]

———tax deductions for donations of agricultural products, 18685-18687 [1AU]

Federal employees: restore 3-year recovery rule for Federal and other public service retirees, 14139, 14152-14192 [17JN]

Federal Tax Amnesty and Improved Tax Compliance Act: enact (S. 2100), 2730 [25FE], 2883 [26FE], 3736 [5MR]

Federal Unemployment Tax Act: amend (S. 2111), 2864, 2865 [26FE]

FICA: extend common paymaster rule for taxes to partnerships, 15007 [24JN]

Fines: one-time amnesty (S. 203), 4017 [7MR]

Foreign countries: deny credits and deferrals on income from activities in countries without diplomatic relations with U.S. or countries providing support for terrorists, 24898 [19SE]

———treatment of corporations, 14819 [20JN]

Foreign trade: competitiveness of domestic industries, 2560 [20FE]

———deny foreign tax credits on activities conducted in countries supporting terrorists, 18688-18691 [1AU]

FRS: interest rates, 14892 [23JN]

Fuel Use Act: repeal (S. 2205), 5169-5170 [18MR]

Government: reform of Federalism policies, 31243 [15OC]

Handicapped: employee business expense itemized deduction, 14780-14782 [20JN]

Hazardous Substance Response Trust Fund Temporary Funding Act: enact (S. 2211), 5665 [20MR]

Hazardous substances: provide for certain costs of private foundations for removal, 28342 [3OC]

———tax treatment of certain costs of private foundations in removing, 14565 [19JN]

Health: tax deductions for medical expenses, 14503, 14517 [19JN]

Health Equity and Incentives Reform Act: enact (S. 2485), 11723-11727 [21MY]

Health insurance: access (S. 2403), 9312 [1MY]

———treatment of certain amounts received as settlement of claims for postretirement coverage (S. 2254), 6541 [27MR]

Health Plan Promotion Act: enact (S. 2486), 11723-11727 [21MY]

Highway Trust Fund: provide for extension of taxes, 25543 [23SE]

HNG/InterNorth, Inc.: tax relief for expropriation losses (S. 2228), 6131 [25MR]

Houlton Band of Maliseet Indians: establish property tax fund (S. 2750), 21392 [13AU]

Housing: provide a transition rule for a certain public housing project, 15009 [24JN]

Howard, Josh: tribute, 8151 [21AP]

Imports: proposed tariff increase, 27562 [1OC]

Income: provide for changes in tax rates, 14531 [19JN]

———share going to taxes, 30464 [14OC]

Indians: clarify income tax exemption for fishing rights, 18682-18684 [1AU]

———provide for treatment of certain services performed for tribal governments, 14365 [18JN]

Individual retirement accounts: allow investment of gold and silver coins, 14537 [19JN]

———retention of current law treatment (S. Res. 400), 10088 [8MY]

———retention of full tax deductibility status of contributions (S. Res. 401), 10089 [8MY]

———tax treatment, 12051 [2JN], 12370, 12379-12382, 12386 [4JN], 13116-13127 [10JN], 13295-13363 [11JN]

———tax-free distributions to purchase first residence (S. 2463), 10849 [15MY]

Industry: limitation on net operating loss carrybacks, 14795-14798 [20JN]

Insurance: tax burden on certain companies, 31486 [15OC]

Internal Revenue Code: amend relative to certain provisions affecting life insurance companies, 27926 [2OC]

———modify certain provision of subchapter M, 14992 [24JN]

Investments: amend certain provisions relative to mutual funds (S. 2155), 4045 [7MR]

———capital gains differential, 14116-14126 [17JN]

———limitation on non-purpose obligations, 14813-14816 [20JN]

———repeal foreign tax credit and foreign income deferral, 14531 [19JN]

———tax credit, 13703 [13JN]

———tax credits, 14784-14787 [20JN], 28556 [3OC]

———treatment of capital gains, 9021 [30AP]

———treatment of tax-exempt securities and depreciation of recovery property (S. Res. 371), 6359-6360 [26MR]

Iron and steel industries: investment tax credits, 14154-14165 [17JN]

Iron and steel industry: tax credit for reinvestment, 14371 [18JN]

IRS: advice on income tax questions, 29126 [7OC]

———compliance with Regulatory Flexibility Act, 14569-14571 [19JN]

———ensure payment of earned income credit to eligible taxpayers, 14576 [19JN]

———implementation of logbook rules on business vehicles, 15865 [26JN]

———penalties for negligent underpayment, 24844-24845 [19SE]

———powers to determine fraud, 426 [23JA]

———prohibit regulations relative to recordkeeping requirements, 12728-12733 [5JN]

———use of penalties and interest as funding for enforcement activities, 14356 [18JN]

Kenosha, WI: transition rule, 15034 [24JN]

Libya: deny foreign tax credit during national emergency (S. 2364), 8684 [24AP]

———treatment of income of U.S. citizens (S. 2364), 8684 [24AP]

Local government: exempt industrial revenue bonds, 14898 [23JN]

———impact of reform on ability to raise revenue, 5185 [18MR]

Local governments: provide a uniform system for State use of State and local sales and use taxes (S. 2913), 29549 [8OC]

Lumber trade: impact of reform, 13674 [13JN]

Minimum Tax Reform Act: enact, 12463 [4JN]

Motor vehicles: amend tax on non-fuel-efficient models, 14559 [19JN]

———business use (S. 2136), 3546 [4MR]

———effective date of regulations on personal use (S. 2090), 4498-4500 [12MR], 9682 [6MY]

———provide exception for Des Moines, IA trucking firm, 14804 [20JN]

Municipal bonds: tax treatment, 5611-5661 [20MR]

Narcotics: antidrug campaign checkoff on tax returns, 22534 [10SE]

Nathan, Robert R.: response to the Tax Reform Act, 21407 [13AU]

Natural gas: delete exemption for working interests in oil and gas property from the definition of passive activity, 13568-13589 [12JN]

———incentives for domestic production (S. 2217), 5681 [20MR]

New Mexico: Targeted Jobs Tax Credit Program, 7793 [16AP]

North Dakota: reauthorize Garrison Diversion Unit irrigation project (H.R. 1116), 8776 [28AP]

Options Simplification and Clarification Act: enact (S. 2086), 2546 [20FE]

Pensions: removal of retroactive effect of the repeal of the 3-year recovery of basis rule for retirement plans (S. 2922), 30269 [10OC]

———removal of retroactive effect of the repeal of the 3-year recovery of basis rule for retirement plans (S. 2923), 30504 [14OC]

Personal exemptions: lower threshold for phaseout, 13613 [12JN], 13675-13686 [13JN]

Petroleum: delete exemption for working interests in oil and gas property from the definition of passive activity, 13568, 13589 [12JN]

———gasoline tax, 1162 [30JA]

———import fee, 24884-24894 [19SE], 30703 [14OC]

———import fee (S. 2779), 21944-21947, 22032 [15AU]

———import fee (S. 2886), 26838 [27SE]

———import fees, 172 [21JA], 1152 [30JA], 1610 [4FE], 2097 [7FE], 8612 [24AP]

———import fees (S. Res. 335), 1831-1833 [6FE]

———incentives for domestic production (S. 2217), 5681 [20MR]

———increase tariff, 18488-18490-18504 [31JY]

———repeal crude oil windfall profit, 18467-18482, 18504 [31JY]

———repeal windfall profit tax on crude oil (S. 2206), 5169-5170 [18MR]

Physician indemnity associations: tax treatment, 14563 [19JN]

Pipelines: taxation, 27986 [2OC]

Postal Service: tax treatment of rural mail carrier automobile maintenance allowance (S. 2753), 21393 [13AU]

Potash industry: impact of imports, 14787 [20JN]

Puerto Rico: economic growth, 4351 [11MR]

Radon Mitigation Clarification Act: enact (S. 2577), 14614 [19JN]

Real property: capital gains exclusion on certain farm property, 14931-14941 [23JN], 14992 [24JN]

———definition of real estate broker for reporting purposes, 14576 [19JN]

———treatment, 14126-14132, 14133-14135, 14146 [17JN], 14357 [18JN]

Research: tax credit for clinical testing of orphan drugs, 14362-14363 [18JN]

Rural areas: enterprise zones (S. 2609), 15976 [26JN]

———establish rural enterprise zones, 13814-13821 [16JN]

San Carlos Apache Tribe, Arizona: settlement of certain claims (H.R. 3526), 28591 [3OC]

San Carlos Apache Tribe, AZ: settlement of certain claims (H.R. 3526), ***** [8OC]

Securities: preserve tax-exempt status of municipal bonds (S. Con. Res. 105), 1601 [4FE]

Senate: plan, 9982 [8MY]

———plan for tax reform (S. Res. 409), 11191, 11228 [19MY], 11646, 11704, 11781 [21MY]

———sense relative to tax cut for middle income taxpayers, 14558 [19JN]

Shays' Rebellion Day: designate (S.J. Res. 423), 28515 [3OC]

Shays' Rebellion Week: designate (S.J. Res. 423), 28515 [3OC]

Simpliform Tax Act: enact (S. 2192), 4801 [13MR]

Small business: relief (S. 1130), 6366 [26MR]

———tax reform (S. Res. 364), 4323-4326 [11MR]

Social conditions: exclude activities of civic and social welfare organizations from definition of business trade show, 14808 [20JN]

Social Security: exemptions for certain clergy, 14366-14370, 14373 [18JN]

Sports: deductibility of contributions to university athletic funds (S. 2379), 8813 [28AP]

———exempt certain athletes in charitable competitions, 14809 [20JN]

State and local government: deductibility of tax revenues, 8960 [29AP]

State and local governments: deductibility of local taxes, 13556-13565, 13590-13609 [12JN], 14497-14502 [19JN]

———reimbursement of expenditures relative to certain investigations and recovery of Federal taxes, 26771 [27SE]

———reimbursement of expenditures relative to certain investigations and recovery of Federal taxes (S. 2352), 8289, 8300 [22AP]

———revenue sharing program, 11780 [21MY]

State and local taxes: deductibility (S. Res. 395), 9670 [6MY]

States: deductibility of income and real estate taxes, 2884 [26FE]

———exempt industrial revenue bonds, 14898 [23JN]

———General Revenue Sharing Program, 25608 [23SE]

———impact of reform on ability to raise revenue, 5185 [18MR]

———provide a uniform system for State use of State and local sales and use taxes (S. 2913), 29549 [8OC]

———treat certain entities as trusts for tax purposes, 15002 [24JN]

Superfund: advance payment (S.J. Res. 393), 21397 [13AU]

———advance payment (S.J. Res. 399), 21610 [14AU]

Synthetic fuel: payment of duties on imported ethyl alcohol (S.2051), 1725 [5FE]

System: reform, 729 [29JA], 1617 [4FE], 2830 [26FE], 3566 [4MR], 5352, 5444 [19MR], 8610 [24AP], 9779 [7MY], 9974 [8MY], 10284, 10315 [12MY], 10638 [14MY], 12088 [2JN], 12139 [3JN]

Tax Agreement With the People's Republic of China: ratification, 17556-17560 [24JY], 17756 [25JY]

Tax Carryover Limitation Act: enact (S. 2207), 5420 [19MR], 8269-8271 [22AP]

Tax Collection and Enforcement Improvement Act: enact (S. 2619)-15897 [26JN]

Tax Exempt Bond Reform Act: enact (S. 2166), 4153-4163 [10MR], 4346 [11MR]

Tax Exemption Equity Act: enact (S. 2382), 8942 [29AP]

Tax Gap Act: enact (S. 2110), 2856-2858, 2864 [26FE]

Tax Reform Act: adoption of transition rules relative to public works projects in Kenosha, WI, 32624 [16OC]

———aeronautics transition rules, 33383-33389 [17OC]

———Alaska Native consolidated return exemption, 14946-14947 [23JN]

———amend low-income housing provisions and maintain revenue neutrality, 14918-14928 [23JN]

———amend (S. 2954), 33841 [18OC]

———amnesty provisions, 14789-14795 [20JN]

———clarify obligations guaranteed by the Federal Government, 14801-14803 [20JN]

———curtailment of tax shelters, 14452 [18JN]

———deductibility of adoption expenses, 5042 [14MR]

———deductibility of State and local taxes, 3366 [28FE], 4820 [13MR], 5181 [18MR], 6372 [26MR], 7043 [9AP], 8151 [21AP]

———deductibility of State and local taxes (H.R. 3838), 8957 [29AP]

———deductibility of State and local taxes (S. Res. 366), 4814 [13MR]

———effective date of H.R. 3838 provisions (S. 2108), 2855 [26FE], 5179 [18MR]

———effective date of H.R. 3838 provisions (S. Con. Res. 111), 2872 [26FE]

———enact (H.R. 3838), 3428 [3MR], 12051, 12088 [2JN], 12139 [3JN], 12368, 12373, 12383, 12384, 12430, 12457-12472, 12475 [4JN], 12639, 12640, 12805 [5JN], 12983, 12984, 12986, 12988, 12994-13012 [9JN], 13078, 13087-13127 [10JN], 13271, 13272, 13295-13364 [11JN], 13549-13613, 13626, 13635 [12JN], 13672, 13674-13697, 13701-13710 [13JN], 13775, 13781, 13798-13821, 13861 [16JN], 14083, 14099, 14102-14103, 14107-14135, 14137, 14152-14167, 14183, 14192 [17JN], 14310, 14321-14378, 14381-14393, 14407-14417, 14443 [18JN], 14494, 14495-14524, 14527-14537, 14542-14586, 14633 [19JN], 14757, 14779, 14795, 14801-14804, 14808-14809, 14812, 14819-14821 [20JN], 14892, 14896-14898, 14901, 14949-14952 [23JN], 14987, 14988-15084, 15179 [24JN], 15316 [25JN], 15900 [26JN]

———enact (H.R. 3838), application of expense rules to possessions income, 26678 [27SE]

———enact (H.R. 3838), appointment of conferees, 16419 [15JY]

———enact (H.R. 3838), conference report, 16761, 16762, 16875 [17JY], 17582 [24JY], 17851 [28JY], 17915 [29JY], 18677, 18678 [1AU], 18916-18917, 19001 [4AU], 19756 [7AU], 22251 [8SE], 22556-22569 [10SE], 22777 [11SE], 23047 [12SE], 23288 [15SE], 23485 [16SE], 23868 [18SE], 24811 [19SE], 25464 [23SE], 26476-26496, 26497, 26533 [26SE], 26591 [27SE], 26668 [29SE]-26693 [27SE]-26890 [29SE], 27569 [1OC]

———enact (H.R. 3838), conference report—timetable for consideration, 17825 [28JY]

———enact (H.R. 3838), employee stock ownership plans, 26649, 26653 [27SE]

———enact (H.R. 3838), technical corrections (H. Con. Res. 395), 31250, 31310-31313, 31400-31407, 31421 [15OC], 32335, 32345-32351 [16OC], 33358, 33381-33392 [17OC]

———enact (H.R. 3838), transition rules, 26151 [25SE], 26591, 26649, 26678-26689 [27SE]

———enact (H.R. 3838), unanimous-consent agreement, 12472 [4JN]

———generic rule, 15067 [24JN]

———impact on small business, 14376 [18JN]

———installment sale provisions, 15453 [25JN]

———installment sales, 33391 [17OC]

———investment tax credit transition rule for transferred property, 33390, 33392 [17OC]

———make parallel amendments to ERISA, 14572 [19JN]

———mirror subsidies, 33389 [17OC]

———modify certain provision of subchapter M of the Internal Revenue Code, 14992 [24JN]

———potential problem of double taxation, 33550 [17OC]

———provide for budgetary treatment of any revenue fluctuations produced, 14929-14930 [23JN]

———provide third rate bracket for individual taxpayers, 14321-14355 [18JN]

———provisions of enacted H.R. 3838, 16042 [26JN]

———provisions on property-casualty loss reserves, 32625 [16OC]

———public response, 22504 [10SE]

———real estate provisions, 20937 [12AU]

———reduce year-to-year revenue fluctuations, 15003 [24JN]

———remain unchanged for a period of at least 5 years from date of enactment, 14944 [23JN], 14994-15001 [24JN]

———retain income averaging, 13141 [10JN]

———sense relative to transition rules, 14529 [19JN]

———shipping industry transition rules, 33383 [17OC]

———tighten voluntary disclosure provisions, 14799-14801 [20JN]

———transition rule concerning Kenosha, WI, 15034 [24JN]

———transition rule for Eastman Place, Rochester, NY, 33391 [17OC]

———transition rules, 14113-14116 [17JN]

———treatment of certain insurance policies, 33389 [17OC]

———treatment of income of elderly, 13106 [10JN]

———unitary tax amendment, 14760 [20JN]

Tax Shelter Reform Act: enact, 12458 [4JN]

Taxpayer Independence Day: observance, 10766 [15MY]

Technology: clarify tax-exempt status for university technology transfer to industry, 14802 [20JN]

Technology transfer: status of certain tax-exempt organizations (S. 2195), 5022 [14MR]

Telecommunication: certain teleconnector projects, 14812 [20JN]

Terrorism: denial of foreign tax credit to countries supporting terrorists, 13364 [11JN], 13551-13556 [12JN]

Tobacco industry: disallow tax deductions for advertising expenses (S. 1950), 3666 [5MR]

Trucking industry: reimpose heavy vehicle use tax on Canadian operators, 25758, 25769 [24SE]

Uninsured Workers' Health Insurance Act: enact (S. 2484), 11723-11727 [21MY]

Unocal: foreign tax credit, 13688-13695 [13JN]

Wildlife: enhancement of State programs, 1603 [4FE]

Reports

Effects of Proposed Tax Reforms on the International Competitiveness of U.S. Industries—Executive Summary: ITC, 8557-8558 [23AP]

Garrison Diversion Unit Irrigation Project, ND: Dept. of Agriculture, 8454 [23AP]

Impact of the Finance Committee Tax Bill on Family Farming and a Comparison With the House Bill and Current Law: Center for Rural Affairs, 14550 [19JN]

Low-Income Housing: Samuel R. Pierce, Jr., Sec. of HUD (excerpt), 14925 [23JN]

National Policy and Technology Foundation: President's Commission on Industrial Competitiveness, 8738 [24AP]

Oil and Gas Investments Special Tax Treatment: Committee on Finance (excerpt), 13586 [12JN]

Oil Import Fees: CBO (excerpt), 8613-8614 [24AP]

Social Security Coverage of Religious Organizations' Employees (excerpt), 4848 [13MR]

Tax Deductions for Insurance Companies (excerpt), 14375 [18JN]

Tax Reform: Finance Committee (excerpt), 15070 [24JN]

Tax Reform Act: Committee on Ways and Means, 19553 [6AU]

Tax Reform—Finance Panel Bill Would Raise Individual Taxes in First Years, Set 38.5 Percent Top Rate in 1987: Bureau of National Affairs, 13808 [16JN]

Transition Rules of Tax Reform Act: Committee on Ways and Means (excerpt), 26678 [27SE]

Reports by conference committees

Tax Reform Act (H.R. 3838), 24154-24654 [18SE]

Tax Reform Act (H.R. 3838) (excerpts), 28204 [2OC]

Reports filed

Effectiveness of IRS Information Returns Program: Committee on Government Operations (H. Rept. 99-892), 26369 [25SE]

Establish Property Tax Fund for Houlton Band of Maliseet Indians, ME: Committee on Indian Affairs (Select) (S. 2750) (H. Rept. 99-469), 25611 [23SE]

Federal and State Roles in Economic Stabilization: Committee on Government Operations (H. Rept. 99-460), 47 [21JA]

Garrison Diversion Unit Irrigation Project, ND: Committee on Interior and Insular Affairs (H. 1116) (H. Rept. 99-525), 6928 [9AP]

Garrison Diversion Unit Irrigation Project, ND, Reauthorization: Committee on Interior and Insular Affairs (H.R. 1116) (H. Rept. 99-525), 8410 [22AP]

———Committee on Rules (H.R. 1116; H. Res. 422) (H. Rept. 99-538), 7689 [16AP]

General Revenue Sharing Appropriations: Committee on Government Operations (H.R. 1400) (H. Rept. 99-610), 11624 [21MY]

Impeachment of Harry E. Claiborne: Committee on the Judiciary (H. Res. 461) (H. Rept. 99-688), 16745 [16JY]

Luxury Ship Travel by Dept. of State and USIA Employees Misuse of Taxpayers Money: Committee on Government Operations (H. Rept. 99-564), 8886 [29AP]

Problems of Tax Return Nonfiling and Income Underreporting by Americans Living or Investing Abroad: Committee on Government Operations (H. Rept. 99-770), 19950 [8AU]

Protocol With People's Republic of China for Avoidance of Double Taxation and Prevention of Income Tax Evasion (Ex. Rept. 99-15): Committee on Foreign Relations (Ex. Rept. 99-15), 13710 [13JN]

Retirement Equity Act Technical Corrections: Committee on Education and Labor (H.R. 2110) (H. Rept. 99-526), 8061 [18AP]

———Committee on Ways and Means (H.R. 2110) (H. Rept. 99-526), 7125 [10AP]

Settlement of Certain Claims Respecting San Carlos Apache Tribe, AZ: Committee on Indian Affairs (Select) (H.R. 3526) (S. Rept. 99-474), 25611 [23SE]

Special Report on Tax Reform Act: Committee on Banking, Housing, and Urban Affairs (S. Rept. 99-260), 4785 [13MR]

Tax Reform Act: committee of conference (H.R. 3838) (H. Rept. 99-841), 24686 [18SE]

———Committee on Finance (H.R. 3838) (S. Rept. 99-313), 12076 [2JN]

———Committee on Finance (H.R. 3838; S. Res. 416), 12076 [2JN]

———Committee on the Budget (H.R. 3838; S. Res. 416), 12240 [3JN]

Tax Reform Act (H.R. 3838; H. Con. Res. 395; H. Res. 598) (H. Rept. 99-1011), 32329 [16OC]

Reports to constituents

Dole, Senator: income tax return, 17755 [25JY]

Hamilton, Lee H.: Tax Bill, 215 [21JA], 18840 [1AU]

Resolutions by organizations

Changes to the tax code: Senate Small Business Committee's National Advisory Council, 9343 [1MY]

Dredging project: Kenosha, WI, Common Council, 15035 [24JN]

General Revenue Sharing Program: Association of County Commissioners of Alabama, 25609 [23SE]

Rulings

Dependency definition: IRS (73-156), 2611 [24FE]

Statements

At Stake Is a Vision of Our Country: Henry Cisneros, 6147-6149 [25MR]

Carter's Budget Deficit: President Reagan, 27530 [1OC]

Dartmouth Is a Small College and Yet There Are Those Who Love Her: Robert R. Barry, 4851 [13MR]

Domenici-Gramm Amendment to the Tax Reform Act: Senator Packwood, 22370 [9SE]

Dredging project in Kenosha, WI: Michael S. Fisher, 15035 [24JN]

Effect of Tax Reform Act on Eligibility of Property for Investment Tax Credit Under Existing Law: several Members of Congress, 30404 [10OC]

Effective Dates of Tax Reform: Committee on Finance, 5444 [19MR]

Effects on Economy by Tax Reform: Jerry Jasinowski, 23485 [16SE]

———Lawrence Summers, 23485 [16SE]

———Murray L. Weidenbaum, 23485 [16SE]

Eligibility of Property for Investment Tax Credit, 28024-28026 [2OC]

Elimination of Tax Deductions for Tobacco Advertising Expenses: American Academy of Otolaryngology—Head and Neck Surgery, Inc., 3667 [5MR]

———American Academy of Pediatrics, 3667 [5MR]

———American Diabetes Association, 3668 [5MR]

———American Heart Association, 3667 [5MR]

———American Public Health Association, 3668 [5MR]

———John J. McGrath, 3666 [5MR]

Employee Stock Ownership Plans: Jack Conley, 14515 [19JN]

———Senator Dole, 14513 [19JN]

———Senator Long, 14567 [19JN]

———William Simon, 14513 [19JN]

Expulsion of John F. Burns: Xu Hui, 17757 [25JY]

Federal Retirees' Pension Tax: Senator Danforth, 14407 [18JN]

Government Subsidized Industry: Michael D. Rose, 4611 [12MR]

Impact of Electing President Reagan: Walter Mondale, 27524 [1OC]

Individual Retirement Accounts: Martin Feldstein, 12382 [4JN]

———sundry, 12382 [4JN], 13298 [11JN]

Oil Import Fee: Senator Domenici, 18447 [31JY]

Preservation of Family Farming: Harold Breimeir, 14550 [19JN]

President Reagan's Tax Reduction Proposal: Senator Eagleton (1981), 28833 [6OC]

Pro-Family Features of the Tax Reform Act: Committee for Fairness to Families, 11118 [15MY]

Revenue Sharing Program: Representative McEwen, 3254 [27FE]

Tax Reform: American Association of Retired Persons, 26228 [25SE]

———Representative Petri, 23366 [16SE]

———Senator Cranston, 15064 [24JN]

Tax Reform Act, 14585 [19JN]

———Coalition on Women and Taxes, 25465 [23SE]

———Dept. of Agriculture, 26533 [26SE]

———Grant P. Thompson, 25465 [23SE]

———Larry Horton, 26488 [26SE]

———Marian W. Edelman, 25465 [23SE]

———President Reagan, 13592 [12JN], 27525 [1OC]

———Representative Rostenkowski (excerpt), 28204 [2OC]

———Senator Bradley, 26627 [27SE]

———Senator Danforth, 26482 [26SE]

———Senator Eagleton (1986), 28835 [6OC]

———Senator Packwood, 26504 [26SE]

———Shelby White, 13581 [12JN]

———Sheldon Steinbach, 26488 [26SE]

———sundry, 25466 [23SE]

———Theodore Roosevelt, 13555 [12JN]

Tax Reform Conference Report: Alan Greenspan, 26520 [26SE]

———Edward Yardeni, 26519, 26520 [26SE]

———Jane Seaberry, 26508 [26SE]

———Jerry Jasinowski, 26520 [26SE]

———Laurence Summers, 26520 [26SE]

———Lawrence Chimerine, 26507 [26SE]

———Martin Mauro, 26520 [26SE]

———Murray L. Weidenbaum, 26507, 26508, 26520 [26SE]

———Robert Brinner, 26520 [26SE]

———sundry, 26502, 26507 [26SE]

Tax System Reform: Roscoe Egger, 15025 [24JN]

Tax Treatment of Annuities of Federal, State, and Local Government Employees, 22642 [10SE]

Taxation of employer provided educational assistance (excerpt), 9478 [5MY]

Tax-Exempt Status of Abortion Organizations: Reagan administration, 28353 [3OC]

Tax-Free Rollover of Capital Gains: Dale Jorgenson, 9022 [30AP]

Tuition Tax Credit: Senator Eagleton, 28877 [6OC]

Use of Tax Funds for Caribbean Basin Plant Projects: President Reagan, 3234 [27FE]

———Rafael-Hernandez Colon, Governor of Puerto Rico, 3234 [27FE]

Why Other Forms of Assistance May Be Needed in Conjunction With the Credit Using the Credit in Low Cost/Very Low-Income Communities, 14920 [23JN]

Studies

Budgetary and Economic Effects of Oil Taxes: CBO (excerpt), 18497 [31JY]

Consumption Taxes: GAO (excerpt), 24859 [19SE]

Farm Income Taxation Under the Finance Committee Tax Bill: Library of Congress, 13111-13113 [10JN]

Summaries

Dole Amendment on Employee Business Expense Itemized Deduction by Handicapped, 14781 [20JN]

Emergency Energy Act (H.R. 4476), 5876 [21MR]

Governing the Heartland—Can Rural Communities Survive the Farm Crisis?: Committee on Governmental Affairs, 13787 [16JN]

Options Simplification and Clarification Act (S. 2086), 2546 [20FE]

Reform of Federalism Policies, 31244 [15OC]

Tax Reform Act Conference Status: Charles A. Vanik, 19949 [8AU]

Surveys

Attitudes Toward Campaign Financing—1986: American Medical Political Action Committee, 5037 [14MR]

Tables

Agricultural income averaging, 14412 [18JN]

Capital gains differential, 14124 [17JN]

———deSeve Economics Associates, 14118 [17JN]

Capital gains tax increases and cuts effect on revenues: American Council for Capital Formation, 29929 [9OC]

Comparison of the present value of cost recovery allowances in the U.S. and other countries, 730 [29JA]

Corporations that pay no Federal income taxes, 8525 [23AP]

DeConcini amendment to the Tax Reform Act, 14531 [19JN]

Distribution of tax cuts by income class, 13558 [12JN]

Federal tax expenditures working interest rule, 13588 [12JN]

Finance Committee bill: comparison of distribution of returns and tax liability for taxpayers, 14331, 14335 [18JN]

———comparison with Mitchell amendment, 14325 [18JN]

———marginal tax rates (H.R. 3838), 14328 [18JN]

———percentage change in take home pay (H.R. 3838), 14325 [18JN]

———tax relief by income class (H.R. 3838), 14327 [18JN]

Garrison Diversion Unit irrigation project, 8194, 8196 [21AP]

Higher education investment plan—student loan payback (sundry), 617 [28JA]

How the tax rates compare—Roth proposal v. H.R. 3838, 5357 [19MR]

Income averaging for noncorporate farmers and ranchers, 13626 [12JN]

Insurance coverage—amount of refundable tax credit, 11726 [21MY]

Major companies paying no Federal income tax and collecting refunds, 19948 [8AU]

Maximum change in relative price of exports and domestic imports, 3226 [27FE]

Maximum relative price effects on international trade, by industry, 3226 [27FE]

Percentage change in tax liability under proposed legislation, 13352 [11JN]

Real property tax effect on marginally profitable companies, 14937 [23JN]

Rural area per capita personal income, 13816 [16JN]

State by State impact of eliminating revenue sharing program, 11780 [21MY]

State tax and expenditure limits, 3909 [6MR]

Superfund cost summary, 21611 [14AU]

Tax reform: sundry, 26496 [26SE]

Tax Reform Act: Joint Committee on Taxation, 13105 [10JN]

Tax Reform Act's effect on New Mexico taxpayers, 14951 [23JN]

Tax Revenue Smoothing Options, 15003 [24JN]

U.S. Government revenue loss from Unocal, due to antitakeover interest allocation rule, 13694 [13JN]

Windfall profit tax, 21904 [15AU]

Testimonies

Capital Gains Differential: Burton McMurty, 14126 [17JN]

———Martin Feldstein, 14126 [17JN]

———Thomas Vasquez, 14126 [17JN]

Tax Reform and Excise Taxes: John H. Martini, 8020 [17AP]

Tax Reform Conference Report: National Association of Manufacturers, 26507 [26SE]

Tax Treatment of University Faculty Housing: John Brademas, 12957-12959 [6JN]

Texts of

H. Con. Res. 395, Tax Reform Act technical corrections, 26296 [25SE]

H.J. Res. 703, National Week of the American Taxpayer, 20731 [11AU]

H.R. 1116, reauthorization of the irrigation project at the Garrison Diversion Unit, 8448-8451 [23AP]

H.R. 1116, reauthorize Garrison Diversion Unit irrigation project, ND, 6153 [25MR]

H.R. 3526, providing for settlement of certain claims respecting the San Carlos Apache Tribe, AZ, 15667 [26JN]

H.R. 3838, Tax Reform Act, 16061-16235 [26JN]

H.R. 3912, extend eligibility for current one-time capital gains tax exclusion to homeowners, 212 [21JA]

H.R. 3928, tax credit for employee child care services, 199 [21JA]

H.R. 4286, one-time amnesty for tax evasion fines, 3372 [28FE]

H.R. 4720, Onsite Day Care Tax Credit Act, 9166 [30AP]

H.R. 4884, tax treatment of certain air transportation, 12000 [22MY]

H.R. 5361, Truth in Solicitation and Receipt of Charitable Contributions Act, 19893 [7AU]

H.R. 5679, exclusion of certain alien agricultural laborers from Federal unemployment tax, 30103 [9OC]

S. 2024, tax deduction for contributions to education savings accounts, 614-616 [28JA]

S. 2060, Equity Investment Tax Reform Act, 1900 [6FE]

S. 2086, Options Simplification and Clarification Act, 2548 [20FE]

S. 2088, denial of personal tax exemption for child living temporarily after abortion, 2612 [24FE]

S. 2090, effective date of regulations on personal use of motor vehicles, 4499 [12MR]

S. 2100, Federal Tax Amnesty and Improved Tax Compliance Act, 2731-2736 [25FE]

S. 2108, effective date of Tax Reform Act (H.R. 3838) provisions, 2855 [26FE]

S. 2110, Tax Gap Act, 2859-2863 [26FE]

S. 2166, Tax Exempt Bond Reform Act, 4155-4162 [10MR]

S. 2192, Simpliform Tax Act, 4802-4805 [13MR]

S. 2195, tax-exempt status of certain organizations transferring technology to the marketplace, 5022 [14MR]

S. 2205, repeal Fuel Use Act, 5169 [18MR]

S. 2206, repeal windfall profit tax on crude oil, 5170 [18MR]

S. 2207, Tax Carryover Limitation Act, 5422-5424 [19MR]

S. 2211, Hazardous Substance Response Trust Fund Temporary Funding Act, 5666 [20MR]

S. 2212, interim funding of Superfund, 5667 [20MR]

S. 2228, relief for certain U.S. business concerns for foreign expropriation losses, 6131 [25MR]

S. 2254, treatment of certain amounts received as settlement of claims for postretirement medical coverage, 6542 [27MR]

S. 2273, deny foreign interests tax-exempt financing through industrial development bonds, 7008 [9AP]

S. 2313, credit against Federal income tax for B-stock losses due to failure of a production credit association, 7763 [16AP]

S. 2325, reimbursement to State and local governments of expenditures relative to certain investigations and recovery of Federal taxes, 8291 [22AP]

S. 2364, tax treatment of income of business and individuals operating in Libya, 8684 [24AP]

S. 2379, deductibility of contributions to university athletic funds, 8814 [28AP]

S. 2382, Tax Exemption Equity Act, 8942 [29AP]

S. 2403, Access to Health Care Act, 9314-9317 [1MY]

S. 2429, Anti-Terrorism Tax Act, 10082 [8MY]

S. 2484, Uninsured Workers' Health Insurance Act, 11728 [21MY]

S. 2485, Health Equity and Incentives Reform Act, 11729 [21MY]

S. 2486, Health Plan Promotion Act, 11730 [21MY]

S. 2549, permit exemptions from capital gains treatment in sale of farmland developmental rights, 13537 [12JN]

S. 2568, tax treatment of business development companies, 14437 [18JN]

S. 2577, Radon Mitigation Clarification Act, 14614 [19JN]

S. 2619, Tax Collection and Enforcement Improvement Act, 15879 [26JN]

S. 2620, Federal Credit Management and Debt Collection Improvements Act, 15875-15878 [26JN]

S. 2746, Child Support Tax Act, 21389-21391 [13AU]

S. 2750, establish property tax fund for the Houlton Band of Maliseet Indians, 25872 [24SE], 30173 [10OC]

S. 2779, petroleum import fee, 21945 [15AU]

S. 2916, retain capital gains tax differential, 29929 [9OC]

S. 2919, tax treatment of contributions to institutions of higher learning, 30267 [10OC]

S. 2922, removal of retroactive effect of the repeal of the 3-year recovery of basis rule for pension plans, 30269 [10OC]

S. 2954, Tax Reform Act amendments, 33843 [18OC]

S. Con. Res. 110, effective date of Tax Reform Act (H.R. 3838) provisions, 2871 [26FE]

S. Con. Res. 111, effective date of Tax Reform Act (H.R. 3838) provisions, 2871 [26FE]

S. Con. Res. 185, preserve tax-exempt status of municipal bonds, 1601 [4FE]

S. Res. 303, taxation of employee fringe benefits, 799 [29JA]

S. Res. 304, taxation of retirement benefits, 801 [29JA]

S. Res. 335, petroleum import fees, 1832, 1923 [6FE]

S. Res. 364, reduction of taxation rates for small businesses, 4323 [11MR]

S. Res. 366, deduction of State and local taxes, 4813 [13MR]

S. Res. 371, treatment of tax-exempt securities and depreciation of recovery property, 6358 [26MR]

S. Res. 395, State and local taxes, 9669 [6MY]

S. Res. 400, retention of current law treatment of individual retirement accounts, 10088 [8MY]

S. Res. 401, retention of full tax deductibility status of contributions to individual retirement accounts, 10089 [8MY]

S. Res. 407, tax differential for certain capital gains, 10565, 10629 [14MY]

S. Res. 409, tax reform plan, 11192, 11219 [19MY]

S. Res. 419, retain tax exemption for Blue Cross and Blue Shield Plans, 12371, 12495 [4JN]

S.J. Res. 399, advance payment to the Superfund, 21611 [14AU]

Terminate irrigation subsidies for surplus crops, 22740 [10SE]