COMMITTEE ON FINANCE RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia CARL T. CURTIS, Nebraska CLIFFORD P. HANSEN, Wyoming MICHAEL STERN, Staff Director DONALD V. MOOREHEAD, Chief Minority Counsel Soc work CONTENTS Social Work I. Summary. II. Revenue Estimates_ 3. Valuation for purposes of the Federal estate tax of 5. Generation-skipping transfers----- 6. Gift tax treatment of certain annuities_ B. Title XXIII-Other Amendments_- D. Title XXV-Miscellaneous Amendments__. 1. Sick pay and military, etc., pension exclusion-injuries resulting from acts of terrorism__. 2. Changes in treatment of foreign income__ a. Ordering of foreign tax credit carryover. b. Exclusion of income earned abroad_. c. Recapture of foreign losses _ _ d. Tax treatment of corporations conducting b. Special investment credit for wind-related energy equipment used in the production of COMMITTEE ON FINANCE RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia CARL T. CURTIS, Nebraska CLIFFORD P. HANSEN, Wyoming MICHAEL STERN, Staff Director |