93d Congress } SENATE { REPORT EXAMINATION OF PRESIDENT NIXON'S TAX RETURNS FOR 1969 THROUGH 1972 For sale by the Superintendent of Documents, U.S. Government Printing Office - Price $6.50 LETTER OF TRANSMITTAL APRIL 3, 1974. The Joint Committee on Internal Revenue Taxation is filing with the House of Representatives and the Senate of the United States the following staff report which represents an analysis of the President's tax returns for the years 1969 through 1972. The committee has so far examined only the introduction and summary of conclusions in this report. In releasing this report, the committee is doing so without expressing its own views on the report. The committee has not reached any conclusions in that respect. TOPICS Part Four. Itemized Deductions for Business Use of Residences, Depreciation of Certain Furniture, and Expenses of Official Presi- 3. Documents on the second gift of papers furnished the Joint Committee by President Nixon's representatives. A. Description of the second gift of papers as set forth in the press release by the White House on December 8, B. Opinion letter from the President's attorneys to Coopers & Lybrand dated August 22, 1973- C. Brief submitted to the Joint Committee by the attorneys Law prior to Tax Reform Act of 1969. Changes made by the Tax Reform Act of 1969. Legislative history relating to provisions of the 1969 Act dealing with gifts of papers. D. Law relating to gifts of future interests. E. Who owns Presidential papers....... 5. Staff conclusions on the deduction for the second gift of papers. A. Was there a valid gift of papers on or before July 25, Need for a deed with the second gift of papers.. B. Was it necessary for a deed to accompany the gift. |