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IRS WITHDRAWAL OF PROPOSED REGULATIONS CONCERNING THE
TREATMENT OF CONSOLIDATED SAVINGS UNDER THE NORMAL-
IZATION REQUIREMENTS OF THE INTERNAL REVENUE CODE

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COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES
stat ONE HUNDRED SECOND CONGRESS

FIRST SESSION

51-140

SEPTEMBER 11, 1991

Serial 102-45

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1992

For sale by the U.S. Government Printing Office

Superintendent of Documents, Congressional Sales Office, Washington, DC 20402

ISBN 0-16-037382-4

COMMITTEE ON WAYS AND MEANS

DAN ROSTENKOWSKI, Illinois, Chairman

SAM M. GIBBONS, Florida
J.J. PICKLE, Texas

CHARLES B. RANGEL, New York
FORTNEY PETE STARK, California
ANDY JACOBS, JR., Indiana
HAROLD E. FORD, Tennessee
ED JENKINS, Georgia

THOMAS J. DOWNEY, New York

FRANK J. GUARINI, New Jersey
MARTY RUSSO, Illinois
DON J. PEASE, Ohio

ROBERT T. MATSUI, California
BERYL ANTHONY, JR., Arkansas
BYRON L. DORGAN, North Dakota
BARBARA B. KENNELLY, Connecticut
BRIAN J. DONNELLY, Massachusetts
WILLIAM J. COYNE, Pennsylvania
MICHAEL A. ANDREWS, Texas
SANDER M. LEVIN, Michigan
JIM MOODY, Wisconsin

BENJAMIN L. CARDIN, Maryland
JIM MCDERMOTT, Washington

BILL ARCHER, Texas

GUY VANDER JAGT, Michigan
PHILIP M. CRANE, Illinois

DICK SCHULZE, Pennsylvania

BILL GRADISON, Ohio

BILL THOMAS, California

RAYMOND J. MCGRATH, New York ROD CHANDLER, Washington

E. CLAY SHAW, JR., Florida

DON SUNDQUIST, Tennessee
NANCY L. JOHNSON, Connecticut
JIM BUNNING, Kentucky
FRED GRANDY, Iowa

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09 Je928401

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Page

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National Association of Regulatory Utility Commissioners, Hon. Joseph
Rhodes, Jr.

138

National Association of State Utility Consumer Advocates, Irwin A. Popowsky
National Association of Water Companies, Joseph V. Boyle

155

217

Parker, Terry S., GTE Telecommunications Products & Services, and United
States Telephone Association

192

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Popowsky, Irwin A., Pennsylvania Office of Consumer Advocate, and National
Association of State Utility Consumer Advocates

155

Potomac Electric Power Co., Washington, DC, John D. McCallum
Public Service Electric & Gas Co., Newark, NJ, Everett L. Morris.

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Rhodes, Hon. Joseph, Jr., Pennsylvania Public Utility Commission, and Na-
tional Association of Regulatory Utility Commissioners.....

Standard Group, Inc., Cornelia, GA, Dean Swanson......

138

(III)

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