CONTENTS Egger, Roscoe L., Commissioner of Internal Revenue Chapoton, John E., Assistant Secretary of the Treasury for Tax Policy Page 29 36 PUBLIC WITNESSES Kobell, Mrs. Ruth E., legislative assistant, National Farmers Union, accompa- 183 National Association of Wheat Growers, Helen Timmerman, chairman National Farmers Union, Ruth E. Kobell accompanied by Susan McDowell of 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.. 2 (III) 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 224 American Bankers Association, statement of.. 225 Krahmer, Attorney Fred C............... 244 |