INTERNAL REVENUE CODE U.S. Congress. House. HEARINGS BEFORE A SUBCOMMITTEE OF THE COMMITTEE ON WAYS AND MEANS EIGHTY-FOURTH CONGRESS SECOND SESSION ON TECHNICAL AMENDMENTS TO THE INTERNAL 85105 NOVEMBER 19, 20, 21, 26, AND 28, 1956 Printed for the use of the Committee on Ways and Means UNITED STATES WASHINGTON: 1956 CONTENTS Adams, William M., chairman, municipal securities committee, Investment Bankers Association of America__ Benson, Judd C., manager of a life insurance sales agency, Cincinnati, Berglund, Carl H., certified public accountant, Tacoma, Wash Bierman, Jacquin D., partner, J. K. Lasser & Co., New York, N. Y_ Blanshard, Paul, in behalf of Protestants and Other Americans Bomar, Fleming, in behalf of American Automobile Association _ _ _ Brown, Gerard S., representing National Association of Life Under- 293 61 46 Caplin, Mortimer_ M., of counsel, National Bank and Trust Co., 44 Edelstein, J. M., agent, Connecticut Mutual Insurance Co- Eiserer, Leonard A., executive vice president, American Aviation Elin, Howard F., partner, J. K. Lasser & Co., New York, N. Y Good, John Paul, secretary, Teachers Insurance and Annuity Asso- 129 Haden, H. A., president, National Bank and Trust Co., Charlottes- 44 Harris, Abraham J., Sher, Oppenheimer & Harris, Washington, 188 Harwood, G. E., comptroller, University of Notre Dame.. Hedrick, F. Cleveland, Jr., on behalf of Boston & Maine Railroad 385 57 Jensen, Wallace M., general chairman, committee on Federal taxa- Johnson, H. F., general agent, National Life Insurance Company 61 Jones, Joseph M., Association of American Railroads_ 16 Kane, C. Vernon, certified public accountant, on behalf of American 269 Kitendaugh, George H., vice chairman, committee on taxation, 288 Lane, John D., on behalf of Boston and Maine Railroad_. 385 Magovern, John J., Jr., chairman of a joint committee, American |