For sale by the Superintendent of Documents, U.S. Government Printing Office
Washington, DC 20402

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
BOB PACKWOOD, Oregon

ROBERT DOLE, Kansas

DAVID H. BROCKWAY, Chief of Staff
RANDALL D. WEISS, Deputy Chief of Staff

(II)

TITLE XIV. TRUSTS AND ESTATES; MINOR CHILDREN; GIFT
AND ESTATE TAXES; GENERATION SKIPPING TRANSFER
TAX.

1243

TITLE XV. COMPLIANCE AND TAX ADMINISTRATION............
TITLE XVI. EXEMPT AND NONPROFIT ORGANIZATIONS..........
TITLE XVII. MISCELLANEOUS PROVISIONS....

Appendix: Estimated Revenue Effects of the Act....

(III)

1269

1324

1333

1353