CONTENTS

Text of-

H. R. 6127.

H. R. 7893_.

Summary statements concerning the provisions of H. R. 7893-

Press release, May 16, 1952, containing explanation of H. R. 7893-

Statement of—

Angell, Montgomery B., attorney at law, New York, N. Y..

Currans, John J., chairman, committee on cooperation with United

States Treasury Department, National Society of Public Account-

ants..

Danne, William Herbert, chairman, subcommittee on tax adminis-
tration, committee on Federal taxation, American Institute of
Accountants_

41, 63

Davis, Charles W., Chief Counsel, Bureau of Internal Revenue__

Dunlap, Hon. John B., Commissioner, Bureau of Internal Revenue. 18, 41, 63
Jensen, Wallace M., chairman, subcommittee on tax legislation,
committee on Federal taxation, American Institute of Account-

ants_

95

Lynch, Hon. Thomas J., General Counsel, Treasury Department-- 18, 41, 63
Martin, Fred S., Assistant Commissioner, Bureau of Internal Rev-

enue_

McLarney, Edward I., Deputy Commissioner, Bureau of Internal

Revenue__

Oehmann, Andrew F., Assistant to Assistant Attorney General

James M. McInerney, Department of Justice__

Richardson, Mark E., certified public accountant, Washington, D. C.

Rothwacks, Meyer, Chief, Criminal Section, Tax Division, Depart-

ment of Justice_

Sharpe, Andrew D., Chief, Trial Section, Tax Division, Department

of Justice..

Sutherland, William A., attorney at law, Atlanta, Ga

Alvord, Ellsworth C., letter from__.

Additional information submitted for the record by-

American Institute of Accountants, letter from W. Herbert Danne.......

Angell, Montgomery B., letter from__.

72

66

88

109

82

80

109

92

102

111

Bureau of Internal Revenue:

Letter to Richard J. Reynolds from E. I. McLarney, Deputy

Commissioner_.

64

Committee of Banking Institutions on Taxation, statement of A. G.

Quaremba, chairman, conference committee___.

91

Controllers Institute, analysis of H. R. 7893, by certain members of

national committee on Federal taxation....

122

Curtis, Hon. Carl T.: Fair Audits for the Taxpayer, editorial by
David Lawrence.

121

King, Hon. Cecil R., letter from..

16

National Society of Public Accountants:

Summary statement concerning the provisions of H. R. 7893___

Telegram from James E. Keys, president..

106

108

Reed, Hon. Daniel A.:

Statement of annual estimated personal and family living ex-
penses (Treasury Form 1360) _ _.

Statement of assets and liabilities as of December 31, 1950
(Treasury Form 1352-A) __ -