...to ease the tax burden on family-owned businesses and encourage the continuity of family ownership. 4. Provide for a tax credit for initial investment in a small business, and permit deferral of taxes for rollovers of investments affecting small businesses. 5....

...there is a surplus of in vestment money and when we subsidize investment income instead of taxing it. 4. Provide for a tax credit for initial investment in a small business* and permit deferral of taxes for roll-overs of investments affecting ••mil business....

...generation-skipping transfer, and (2) the testator or trust grant or died before January 1, 1983. "Recommendation No. 4 " 'Provide for a tax credit for initial investment in a small business, and permit deferral of taxes for roll-overs of investments affecting small businesses.' "Section...