Printed for the use of the Committee on Ways and Means
Friday, January 31, 1958, advisory group reports on subchapter C (corpo-
rate distributions and adjustments); tax treatment of dividends of
companies, etc., holding State and local securities; general discussion:
Advisory group on subchapter C; Norris Darrell, chairman, of Sullivan
& Cromwell; C. Rudolf Peterson, vice chairman, of Lee, Toomey &
Kent; Edwin S. Cohen, of Root, Barrett, Cohen, Knapp & Smith;
Samuel J. Lanahan, of Wilmer & Broun; Kenneth W. Gemmill, of
Barnes, Beckert, Price, Myers & Rhoades; and Leonard L. Silver-
stein, of Cooper & Silverstein__.
Burr, Edward B., executive director, National Association of Invest-
ment Companies, accompanied by Vincent L. Broderick, general
counsel, and Edwin S. Cohen, of Root, Barrett, Cohen, Knapp
& Smith___
Byrd, Richard D., councilman, city of Baltimore, Md__ Caplin, Mortimer M., Esq., of Perkins, Battle & Minor. Chatters, Carl H., comptroller, city of Chicago---
Fuller, Edgar, executive secretary, Council of Chief State School Officers
Sholley, S. L., president, Keystone Custodian Funds..
Tobin, Austin J., executive director, Port of New York Authority__ Tollefson, Harold M., American Municipal Association---.
Dated January. 13, 1958, from Daniel F. McDevitt, mayor, Read- ing, Pa., to Congressman Mills__.
Dated January 13, 1958, from Jeff B. Bates, State treasurer, State of South Carolina, to Congressman Mills--
Dated January 14, 1958, from Raymond R. Tucker, mayor, St. Louis, Mo., to Congressman Mills_.
Dated January 14, 1958, from J. W. Latham, vice president, De- posit Guaranty Bank & Trust Co., to Congressman Mills___
Dated January 15, 1958, from Ben T. Schleicher, mayor, city of
Rockford, to Congressman Mills__.
Dated January 16, 1958, from Frank A. Sedita, mayor of Buffalo, to Congressman Mills____.
Dated January 17, 1958, from Richardson Dilworth, mayor, city of Philadelphia, to Congressman Mills..
Dated January 23, 1958, from Robert E. Develle, director, depart- ment of finance, city of New Orleans, to Congressman Mills-- Dated January 29, 1958, from David R. McGuire, Jr., chief ad- ministrative officer, city of New Orleans, to Congressman Mills 2670
Dated February 4, 1958, from Jay T. Bell, executive director,
Colorado Municipal League, to Congressman Mills-----
Monday, February 3, 1958, advisory group reports on subchapter J
(estates, trusts, beneficiaries, and decedents); general discussions:
Statement by-
Advisory group on subchapter J: A. James Casner, chairman, of
Harvard University; Kenneth W. Bergen, of Bingham, Dana &
Gould; Carlysle A. Bethel, Wachovia Bank & Trust Co.; George
Craven, of Barnes, Dechert, Price, Myers & Rhodes; Rupert
Gresham, of Boyle, Wheeler, Gresham, David & Gregory; James
P. Johnson, of Bell, Boyd, Marshall & Lloyd; Carter T. Louthan,
of Angulo, Cooney, Marsh & Ouchterloney; and Weston Vernon,
of Milbank, Tweed, Hope & Hadley.
Park, Lee I., chairman, section of taxation, American Bar Asso- ciation, accompanied by William R. Spofford and Eugene F. Bogan_-_.
Wilde, Frazar B., chairman, research and policy committee, and
president, Connecticut General Life Insurance Co----
Young, Andrew B., chairman, Federal tax committee, tax section,
Pennsylvania Bar Association___.
Abrams, Norman J., and Martin E. Kestenbaum, attorneys_____ Ash, Robert, of Ash, Bauersfield & Burton---- Barkin, Solomon, director of research, Textile Workers Union of America_.
Tuesday, February 4, 1958, etc.-Continued
Heller, Walter W., chairman, department of economics, University of Minnesota__
Holden, Grenville R., president, F. C. Huyck & Sons_-_
Rosenthal, Richard L., president, Citizens Utilities Co--
Sparkman, Senator John J., of Alabama___.
Thye, Senator Edward J., of Minnesota.......
Lentz, Bernard V., and Davis H. W. Dohan, Philadelphia Bar Association___
Dated February 5, 1958, from Stephen T. Dean, chairman, commit- tee on taxation, Philadelphia Bar Association, with supple- mentary report, to Congressman Mills_
Anfuso, Representative Victor L., of New York___.
Braman, Harold P., National Savings and Loan League__ Brooks, Representative Overton, of Louisiana__.
Brown, Travis, counsel, Associated General Contractors of America, Inc___.
Christenson, Otto F., executive vice president, Minnesota Em- ployers' Association___.
King, Willford I., Committee for Constitutional Government...
Phillips, Dr. Charles F., president, Bates College_.
Stock, Leon O., National Association of Clinic Managers__
Taylor, Tyre, general counsel, Southern States Industrial
Council_
Wicker, John J., Jr., counsel, Mutual Insurance Committee on Federal Taxation____
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