Y4.W36:98-99 MISCELLANEOUS TAX BILLS GS RECORD ONLY: HEARING BEFORE THE SUBCOMMITTEE ON SELECT REVENUE MEASURES OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES NINETY-EIGHTH CONGRESS SECOND SESSION OCTOBER 3, 1984 Serial 98-99 Printed for the use of the Committee on Ways and Means COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida J. J. PICKLE, Texas CHARLES B. RANGEL, New York JAMES R. JONES, Oklahoma RICHARD A. GEPHARDT, Missouri CECIL (CEC) HEFTEL, Hawaii JAMES M. SHANNON, Massachusetts MARTY RUSSO, Illinois DON J. PEASE, Ohio KENT HANCE, Texas ROBERT T. MATSUI, California BERYL ANTHONY, JR., Arkansas RONNIE G. FLIPPO, Alabama BYRON L. DORGAN, North Dakota BARBARA B. KENNELLY, Connecticut BARBER B. CONABLE, JR., New York GUY VANDER JAGT, Michigan BILL FRENZEL, Minnesota JAMES G. MARTIN, North Carolina W. HENSON MOORE, Louisiana South Carolina WILLIAM M. THOMAS, California CONTENTS Page Apache Corp., Edwin E. Cain 218 Building & Construction Trades Department, AFL-CIO, Robert A. Georgine.... 144 218 208 Huffaker, John B., Order of the Cistercians of the Strict Observance, Commu- 208 Independent Petroleum Association of America, H.B. Scoggins, Jr ...71, 204 128 Jacques Borel Enterprises, Inc., Douglas P. Bennett. 128 Jojoba Growers Association, Carole Ann Whittaker.. Jones, William R., National Constructors Association Knowles, Lawrence R., Southwest Jojoba Co., Pacific Agricultural Services, 123 95 Page Morris, William, on behalf of Fred T. Franzia, John G. Franzia, Jr., and 183 National Association of Royalty Owners, Inc., James L. Stafford... National Association of Small Business Investment Companies, Walter B. Father Paschal Phillips, Our Lady of Guadalupe Monastery Phillips, Father Paschal, Our Lady of Guadalupe Monastery, Order of the Scoggins, H.B., Jr., Independent Petroleum Association of America Stafford, James L., National Association of Royalty Owners, Inc...... Stevenson, Alan J., Deer Run Hutterian Society of Brothers, Communities of Stults, Walter B., National Association of Small Business Investment Compa- 173 Wollman, Jacob, Warden, WA, Hutterian Brethren, Communities of Hutter- 212 Pryor, Hon. David H., a U.S. Senator from the State of Arkansas, statement. Schreiber, G. Richard, National Automatic Merchandising Association, state- South Carolina, University of, James B. Holderman, letter forwarded by 306 U.S. League of Savings Institutions, statement 262 Vander Jagt, Hon. Guy, a Representative in Congress from the State of |