4. F49: In 8/17 IRS REGULATIONS INCREASING IMPUTED INTEREST RATES AND INTERPRETING ESTATE TAX LAW CONTENTS Egger, Roscoe L., Commissioner of Internal Revenue Chapoton, John E., Assistant Secretary of the Treasury for Tax Policy Page American Farm Bureau Federation, Dean Kleckner, president 130 181 180 Kobell, Mrs. Ruth E., legislative assistant, National Farmers Union, accompa- 183 Luse, Jay D., Duff Farm Management Service, Lebanon, Ind......... 159 38 Committee press release. Joint Committee Print, "Background on Regulations Under Sections 482, 483, Prepared statement of Senator Mark Andrews, N. Dak.. Appendix to testimony of Bert Ely, impact of change of interest. Prepared statement of Representative Tom Daschle, South Dakota. Prepared statement of Senator Robert J. Dole.. Prepared statement of Senator Dave Durenberger. Prepared statement of Senator John Melcher of Montana ............. Letter to Sen. Charles E. Grassley, from John E. Chapoton, Assistant Secre- Joint statement, John E. Chapoton, Assistant Secretary of the Treasury and Roscoe L. Egger, Commissioner of Internal Revenue... Prepared statement of Neil E. Harl........ National Association of Realtors, statement, Howard Benedict. 200 Prepared statement of Ruth E. Kobell, Susan K. McDowell and Ann 205 Rosen, Dennis, director of the Wisconsin Farmers Union. 217 COMMUNICATIONS Letter to Representative Ron Marlenee from Bruce M. Brown, Esq., Miles American Bankers Association, statement of......................................................... ........... 224 225 244 IRS REGULATIONS INCREASING IMPUTED INTEREST RATES AND INTERPRETING ESTATE TAX LAW CONCERNING VALUATION OF FAMILY FARM AND OTHER BUSINESS PROPERTIES MONDAY, APRIL 27, 1981 U.S. SENATE, SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE The subcommittee met, pursuant to notice, at 1 p.m., in room 2221, Dirksen Senate Office Building, Hon. Charles E. Grassley (chairman of the subcommittee) presiding. Present: Senators Grassley, Durenberger, Byrd, and Bentsen. [The committee press release, the background on regulations under sections 482, 483, and 2032A of the Internal Revenue Code and the prepared statement of Congressman Tom Daschle follow:] (1) |