"DISCUSSION DRAFT" RELATING TO ESTATE VALUATION FREEZES HEARING BEFORE THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDRED FIRST CONGRESS SECOND SESSION APRIL 24, 1990 Serial 101-102 Printed for the use of the Committee on Ways and Means 33-144 U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1990 For sale by the Superintendent of Documents, Congressional Sales Office COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida CHARLES B. RANGEL, New York THOMAS J. DOWNEY, New York FRANK J. GUARINI, New Jersey ROBERT T. MATSUI, California BENJAMIN L. CARDIN, Maryland BILL ARCHER, Texas BILL FRENZEL, Minnesota DICK SCHULZE, Pennsylvania BILL GRADISON, Ohio WILLIAM M. THOMAS, California ROBERT J. LEONARD, Chief Counsel and Staff Director PHILLIP D. MOSELEY, Minority Chief of Staff (II) CONTENTS Press release of Thursday, March 22, 1990, announcing the hearing Summary explanation of discussion draft.. ... -...---་་་་ U.S. Small Business Administration, Sally Narey, Acting Chief Counsel for 174 Apolinsky, Harold I., Small Business Council of America.. 189 Associated General Contractors of America, Frank Merlino 256 Associated Specialty Contractors, Leo Weber 311 Aucutt, Ronald D., Miller & Chevalier, Washington, DC 224 Benz, George B., American Bancorp., and George Benz & Sons, St. Paul, MN... 289 Bergner, Jane C., Section of Taxation, District of Columbia Bar.. 200 266 Dees, Richard L., McDermott, Will & Emery, Chicago, IL.... 212 Diss, William T., American Institute of Certified Public Accountants. 110 Greenhaw, Frank W., McWhorter-Greenhaw Hardware, Inc., Mesquite, TX., and National Retail Hardware Association 249 Hoffman, Arthur S., Tax Division, American Institute of Certified Public 110 Horsey, Paul B., Sr., Williams Wayside Furniture, Springfield, VA, and Na- 306 Horsley, Waller H. American College of Trust and Estate Counsel. 92 |