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HEARINGS

BEFORE THE

COMMITTEE ON FINANCE

UNITED STATES SENATE

EIGHTY-THIRD CONGRESS

SECOND SESSION

ON

H. R. 8300

AN ACT TO REVISE THE INTERNAL REVENUE LAWS

OF THE UNITED STATES

PART 3

APRIL 16, 19, 20, AND 21, 1954

Printed for the use of the Committee on Finance

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1954

4594

COMMITTEE ON FINANCE
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

II

CONTENTS

Statement of-

Pago

Aircraft Industries Association of America.-

1510

American Gas Association, New York, N. Y---

1226

Andrews, Ralph M., chairman, section on taxation, New York State

Bar Association --

1531

Anderson, John W., president, National Patent Council.

1666

Arent, I. M., attorney, Independent National Gas Association..

1281

Prepared statement.--

1281

Proposed amendment.--

1291

Atkins, Edward, executive vice president, National Association of

Shoe Chain Stores.

1151

Balluf, E. J., chairman, special committee on taxation, American

Patent Law Association---

1684

Report and memorandum

1685

Barker, Richard B., Bibb Manufacturing Co., Macon, Ga..

1268

Prepared statement.

1268

Barnes, William B., Muncie, Ind.

1235
Barrett, Richard F., Boston, Mass.

1204
Additional material.-

1206

Batzell, Elmer E., on behalf of the Independent Refiners Association

of America---

1218

Becker, G. Robert, on behalf of Capital Finance Corp., Columbus, Ohio. 1378

Bergen, Kenneth W., chairman, tax forum, Boston, Mass..

1451

Prepared statement..

1453

List of charities_

1456

Bogan, Eugene F., Washington, D. C..

1354
Brach, Gosswein & Lane, New York, N. Y., and appendix.--

1572
Brainerd, Andrew W., member, Baker, McKenzie, Hightower & Brain-
erd, Chicago, Ill--

1669
Briefs

1673
Brennen, William S., National Patent Council

1662
Prepared statement.

1665

Button, Ralph W., member, taxation and fiscal policy committee,

American Retail Federation --

1397

Prepared and supplemental statements.-

1400

Campbell, Rolla D., National Council of Coal Lessors, Inc.-

1262
Channing, Henry M., submitted by his attorneys, Laurence M. Chan-

niny, Boston, Mass., and Frank S. Ketcham, Washington, D. C.---- 1277

Cleary, George E., New York, N. Y.

1394

Cohen, Barry S., New York, N. Y.

1429

Council of Profit Sharing Industries.

1517

Crosby, Laurence A., chairman, tax committee, American Chamber of

Commerce of Cuba.--

1632

Prepared statement..

1632

Davidson, John C., director, Government Finance Department of the

National Association of Manufacturers

1635

Davis, Hon. Clifford, a Representative in Congress from the State of

Tennessee

1683

Davis, Sherlock, general counsel, United States Cuban Sugar Council. 1625

Prepared statement.---

1626

Davis, T. C., chairman of the board of directors, Missouri Pacific

Railroad Co.---

1514

Denniston, Robert, Mobile, Ala.

1457

Proposed amendments.

1457

Disney, Wesley E., Washington, D. C.; representing the National
Building Granite Quarries Association, Inc.-

1213

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