CONGRESS OF THE UNITED STATES (100TH CONG., 1ST SESS.) JOINT COMMITTEE ON TAXATION HOUSE DAN ROSTENKOWSKI, Illinois, Chairman SAM GIBBONS, Florida J.J. PICKLE, Texas JOHN J. DUNCAN, Tennessee BILL ARCHER, Texas SENATE LLOYD BENTSEN, Texas, Vice Chairman SPARK M. MATSUNAGA, Hawaii DANIEL PATRICK MOYNIHAN, New York ROBERT DOLE, Kansas DAVID H. BROCKWAY, Chief of Staff (II) TITLE XIV. TRUSTS AND ESTATES; MINOR CHILDREN; GIFT 1243 TITLE XV. COMPLIANCE AND TAX ADMINISTRATION............ Appendix: Estimated Revenue Effects of the Act.... (III) 1269 1324 1333 1353 |