45994 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 PART 3 APRIL 16, 19, 20, AND 21, 1954 U.S. Come Printed for the use of the Committee on Finance . UNITED STATES WASHINGTON: 1954 Andrews, Ralph M., chairman, section on taxation, New York State 1531 Atkins, Edward, executive vice president, National Association of 1151 Barker, Richard B., Bibb Manufacturing Co., Macon, Ga---- Batzell, Elmer E., on behalf of the Independent Refiners Association 1218 Becker, G. Robert, on behalf of Capital Finance Corp., Columbus, Ohio 1378 Brach, Gosswein & Lane, New York, N. Y., and appendix_-- 1572 Brainerd, Andrew W., member, Baker, McKenzie, Hightower & Brain- Campbell, Rolla D., National Council of Coal Lessors, Inc-- 1262 Channing, Henry M., submitted by his attorneys, Laurence M. Chan- ning, Boston, Mass., and Frank S. Ketcham, Washington, D. C.---- Davis, T. C., chairman of the board of directors, Missouri Pacific 1514 Denniston, Robert, Mobile, Ala---- 1457 Proposed amendments__. 1457 Disney, Wesley E., Washington, D. C.; representing the National 1213 Edelmann, Chester M., chairman, committee on taxation, Limited 1369 Floberg, John F., Esq., member Kirkland, Fleming, Green, Martin & 1220 Fraser, Donald V., president, Missouri-Kansas-Texas Railroad Co-- Friedman, Wilbur H., chairman, Committee on Taxation of the New Gillet, James M., Victor Chemical Works, Chicago, Ill___ 1334 1335 Goldstein, Meyer M., Pension Planning Co. of New York. 1433 Prepared statement--- 1433 Gorman, James A., president, National Society of Public Accountants- Green, Thomas J., partner, Peat, Marwick, Mitchell & Co., New York, Hamel, Charles D., Counsel, Western New York Water Co-- Hausserman, Oscar W., American Research & Development Corp., Herrman, David W., president, National Association of Shoe Chain Hill, J. Rutledge, chairman, Committee on Taxation, National Sand 1266 Jackman, William, president, Investors League, Inc_- 1691 Prepared statement--- 1693 Johnson, Benjamin O., general counsel, Spartan Mills__. 1195 Kable, Charles W., Jr., chairman, tax committee, American Cotton 1160 Prepared statement__. 1164 Kamm, Jacob O., executive vice president, Cleveland Quarries Co‒‒‒ 1291 1202 Kuchel, Hon. Thomas H., a United States Senator from the State of 1487 Mack, Walter, president, National Phoenix Industries- 1210 Prepared statement__. 1212 Maytag, Fred, chairman, taxation committee, National Association of 1635 Prepared statement. 1640 McDaniel, Glen, Radio, Electronics-Television Manufacturers Asso- Millikin, Roger, director, American Cotton Manufacturers' Institute__ 1422 1428 Charts_. 1429, 1430 Momsen, Dr. Richard P., director, American Chamber of Commerce 1481 1484 Mueller, Harold P., L. J. Mueller Furnace Co., Milwaukee, Wis___ Myers, J. Walter, Jr., executive secretary, Forest Farmers Associ- National Education Association of the United States of America___. 1521 1614 Prepared statement and recommendations_. 1617 O'Brien, W. Brice, assistant counsel, National Coal Association; ac- 1409 1416 Oliver & Donnally, New York, N. Y., attorneys for Railroad Security 1570 Oppenheim, Henry, of Oppenheim, Appel, Payson & Dixon, New York, 1496 Supplemental memorandum_ 1497 Palmer, Robert S., executive director, Colorado Mining Association--- Pardee, Franklin G., president, the Lake Superior Iron Ore Associ- 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 Saltonstall, Hon. Leverett, a United States Senator from the State Schillin, James G., Canal Bank & Trust Co., New Orleans, La.. Stinson, George, New York, N. Y_. 1394 Swift, Harley L., past president and chairman of policy committee on 1373 Tobin, Austin J., representing the Port of New York Authority Airport 1469 Waddington, Robert M., Philadelphia, Pa.. 1493 |