A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954, S. 3223 A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954, H.R. 13882 A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954, JULY 19 AND 20, 1978 Printed for the use of the Committee on Finance U.S. GOVERNMENT PRINTING OFFICE 33-902 O WASHINGTON: 1978 For sale by the Superintendent of Documents, U.S. Government Printing Office CARL T. CURTIS, Nebraska CONTENTS ADMINISTRATION WITNESSES Page Lubick, Hon. Donald, Deputy Secretary of the Treasury for Tax Policy-- 170 271 164 286 PUBLIC WITNESSES Conrad, Jonathan M., First Pennsylvania Bank, N.A.... 223 Cunningham, Kenneth R., chairman of the board of the Metropolitan Con- 232 Dow Chemical Co., Glenn W. White, director of tax department. Employee Stock Ownership Council of America, Ronald L. Ludwig, Esq., Lowe's Cos., Inc., Robert L. Strickland__ 72 Ludwig, Ronald L., Esq., counsel for the Employee Stock Ownership Coun- 122 National Dividend Foundation, Joseph T. Buxton III, executive director___ Personette, David, executive vice president, Metropolitan Contract Serv- Strickland, Robert L., Lowe's Cos., Inc____ 72 Swift, A. Dean, president, Sears, Roebuck & Co----- 61 |