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COMMITTEE ON FINANCE
UNITED STATES SENATE
AN AOT TO REVISE THE INTERNAL REVENUE LAWS
OF THE UNITED STATES
EUGENE D. MILLIKIN, Colorado, Chairman
HUGH BUTLER, Nebraska
WALTER F. GEORGE, Georgia EDWARD MARTIN, Pennsylvania
HARRY FLOOD BYRD, Virginia JOHN J. WILLIAMS, Delaware
EDWIN C. JOHNSON, Colorado RALPH E. FLANDERS, Vermont
CLYDE R. HOEY, North Carolina GEORGE W. MALONE, Nevada
ROBERT S. KERR, Oklahoma FRANK CARLSON, Kansas
J. ALLEN FREAR, JR., Delaware WALLACE F. BENNETT, Utali
RUSSELL B. LONG, Louisiana ELIZABETH B. SPRINGER, Chief Clerk
Aircraft Industries Association of America -
American Gas Association, New York, N. Y.----
Andrews, Ralph M., chairman, section on taxation, New York State
Anderson, John W., president, National Patent Council.--
Arent, I. M., attorney, Independent National Gas Association.
Atkins, Edward, executive vice president, National Association of
Shoe Chain Stores..
Balluf, E. J., chairman, special committee on taxation, American
Patent Law Association --
Report and memorandum_
Barker, Richard B., Bibb Manufacturing Co., Macon, Ga.
Barnes, William B., Muncie, Ind_
Barrett, Richard F., Boston, Mass.
Batzell, Elmer E., on behalf of the Independent Refiners Association
of America -
Becker, G. Robert, on behalf of Capital Finance Corp., Columbus, Ohio. 1378
Bergen, Kenneth W., chairman, tax forum, Boston, Mass...
List of charities.--.
Bogan, Eugene F., Washington, D. C----
Brach, Gosswein & Lane, New York, N. Y., and appendix.---
Brainerd, Andrew W., member, Baker, McKenzie, Hightower & Brain-
erd, Chicago, Ill_.
Brennen, William S., National Patent Council..
Button, Ralph W., member, taxation and fiscal policy committee,
American Retail Federation...
Prepared and supplemental statements---
Campbell, Rolla D., National Council of Coal Lessors, Inc---
Channing, Henry M., submitted by his attorneys, Laurence M. Chan-
ning, Boston, Mass., and Frank S. Ketcham, Washington, D. C.---- 1277
Cleary, George E., New York, N. Y..
Cohen, Barry S., New York, N. Y.---
Council of Profit Sharing Industries---
Crosby, Laurence A., chairman, tax committee, American Chamber of
Commerce of Cuba.-
Davidson, John C., director, Government Finance Department of the
National Association of Manufacturers.
Davis, Hon. Clifford, a Representative in Congress from the State of
Davis, Sherlock, general counsel, United States Cuban Sugar Council. 1625
Davis, T. C., chairman of the board of directors, Missouri Pacific
Denniston, Robert, Mobile, Ala-
Disney, Wesley E., Washington, D. C.; representing the National
Building Granite Quarries Association, Inc.
Downs, John W., Boston, Mass..
Edelmann, Chester M., chairman, committee on taxation, Limited
Price Variety Stores Association, Inc., New York, N. Y.-
Fernald, Henry B., chairman, tax committee, American Mining
Floberg, John F., Esq., member Kirkland, Fleming, Green, Martin &
Ellis, Washington, D. C., and Chicago, Ill_-
Fraser, Donald V., president, Missouri-Kansas-Texas Railroad Co---- 1511
Friedman, Wilbur H., chairman, Committee on Taxation of the New
York County Lawyers Association, and the American Retail
George, J. M., General Council, National Association of Direct Selling
Companies, Winona, Minn_--
Gillet, James M., Victor Chemical Works, Chicago, Ill.
Gleason, Donald H., member, subcommittee on general tax revision,
National Association of Manufacturers---
Goldstein, Meyer M., Pension Planning Co. of New York.
Gorman, James A., president, National Society of Public Accountants. 1237
Green, Thomas J., partner, Peat, Marwick, Mitchell & Co., New York,
Hamel, Charles D., Counsel, Western New York Water Co----- 1704
Hausserman, Oscar W., American Research & Development Corp.,
Herrman, David W., president, National Association of Shoe Chain
Stores; accompanied by Edward Atkins, executive vice president-- 1151
Higgins, Allan H. W., Boston, Mass..
Hill, J. Rutledge, chairman, Committee on Taxation, National Sand
& Gravel Association, Dallas, Tex_
Holloway, Fuller, counsel, the Toilet Goods Association, New York,
Illinois State Chamber of Commerce-
Isham, Henry P., president, Clearing Industrial District, Inc.,
Jackman, William, president, Investors League, Inc---
Johnson, Benjamin O., general counsel, Spartan Mills--
Kable, Charles W., Jr., chairman, tax committee, American Cotton
Kamm, Jacob O., executive vice president, Cleveland Quarries Co--- 1291
Keeler, C. Addison, Binghamton, N, Y---
Kuchel, Hon. Thomas H., a United States Senator from the State of
California, and enclosures--
Mack, Walter, president, National Phoenix Industries---
Maytag, Fred, chairman, taxation committee, National Association of
Manufacturers; accompanied by John C. Davidson, director, Gov-
ernment Finance Department, and Donald H. Gleason, member,
subcommittee on general tax revision, National Association of
McDaniel, Glen, Radio, Electronics—Television Manufacturers Asso-
McFarland, Elden, Washington, D. C.---
McGerr, Patricia, Mystery Writers of America, Inc---
McGregor, Frank R., executive vice president, Council for Independent
Millikin, Roger, director, American Cotton Manufacturers' Institute.- 1422
Proposed amendment -
Momsen, Dr. Richard P., director, American Chamber of Commerce
for Brazil, Rio de Janeiro and Sao Paulo, Brazil..
Mueller, Harold P., L. J. Mueller Furnace Co., Milwaukee, Wis--- 1381
Myers, J. Walter, Jr., executive secretary, Forest Farmers Associ-
ation of Atlanta, Ga---
National Education Association of the United States of America-- 1521
Oates, James F., Jr., chairman, the Peoples Gas Light and Coke Co.,
Prepared statement and recommendations--
O'Brien, W. Brice, assistant counsel, National Coal Association; ac-
companied by Lovell H. Parker, chairman, tax committee_
Oliver & Donnally, New York, N. Y., attorneys for Railroad Security
Owners Association, Inc---
O'Malley, James C., secretary and sales manager, the O'Malley Lumber
Co., Phoenix, Ariz_-
Oppenheim, Henry, of Oppenheim, Appel, Payson & Dixon, New York,
Packard, Arthur J., chairman, Governmental Affairs Committee,
American Hotel Association.
Palmer, Robert S., executive director, Colorado Mining Association.-- 1298
Pardee, Franklin G., president, the Lake Superior Iron Ore Associ-
Parker, Lovell H., chairman, tax committee, National Coal Associa-
Quinette, William, Colorado Mining Association; accompanied by
Robert S. Palmer, executive director, Colorado Mining Association - 1298
Reynolds, L. E., vice president and treasurer, the Connecticut Light
& Power Co., Berlin, Conn..
Saltonstall, Hon. Leverett, a United States Senator from the State
of Massachusetts; accompanied by Kenneth W. Bergen, Boston,
Schillin, James G., Canal Bank & Trust Co., New Orleans, La-
Petition and Appendix.-.
Seidman, J. S., American Institute of Accountants_.
Sprague, Kenneth B., American & Foreign Power Co., Inc., New York,
Stinson, George, New York, N. Y-----
Swift, Harley L., past president and chairman of policy committee on
taxes, American Transit Association
Tobin, Austin J., representing the Port of New York Authority Airport
Operators Council, the American Association of Port Authorities--- 1478
Vanders Ark, John A., managing director, National Union of Chris-
Van Metor, Karl K., executive director, United Cerebral Palsy Asso-
Waddington, Robert M., Philadelphia, Pa..