Y 4.W 36:102-45 IRS WITHDRAWAL OF PROPOSED REGULATIONS CONCERNING THE TREATMENT OF CONSOLIDATED SAVINGS UNDER THE NORMAL- HEARING BEFORE THE SUBCOMMITTEE ON SELECT REVENUE MEASURES OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDRED SECOND CONGRESS FIRST SESSION SEPTEMBER 11, 1991 Serial 102-45 Printed for the use of the Committee on Ways and Means UNIVERSITY STANFORD AFI. 1992 U.S. GOVERNMENT PRINTING OPTICRECORD ONLY: WASHINGTON : 51-140 DOCUMENTS ONSSO For sale by the U.S. Government Print ISBN 0-16-037582-4 20402 DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida BILL ARCHER, Texas J.J. PICKLE, Texas GUY VANDER JAGT, Michigan CHARLES B. RANGEL, New York PHILIP M. CRANE, Ilinois FORTNEY PETE STARK, California DICK SCHULZE, Pennsylvania ANDY JACOBS, JR., Indiana BILL GRADISON, Ohio HAROLD E. FORD, Tennessee BILL THOMAS, California ED JENKINS, Georgia RAYMOND J. MCGRATH, New York THOMAS J. DOWNEY, New York ROD CHANDLER, Washington FRANK J. GUARINI, New Jersey E. CLAY SHAW, JR., Florida MARTY RUSSO, Illinois DON SUNDQUIST, Tennessee DON J. PEASE, Ohio NANCY L. JOHNSON, Connecticut ROBERT T. MATSUI, California JIM BUNNING, Kentucky FRED GRANDY, Iowa ROBERT J. LEONARD, Chief Counsel and Staff Director PHILLIP D. MOSELEY, Minority Chief of Staff SUBCOMMITTEE ON SELECT REVENUE MEASURES CHARLES B. RANGEL, New York, Chairman BYRON L. DORGAN, North Dakota GUY VANDER JAGT, Michigan BARBARA B. KENNELLY, Connecticut DON SUNDQUIST, Tennessee MICHAEL A. ANDREWS, Texas FRED GRANDY, Iowa ROD CHANDLER, Washington (II) CONTENTS Page Press release of Thursday, July 18, 1991, announcing the hearing. U.S. Department of the Treasury, Hon. Michael J. Graetz, Deputy Assistant American Gas Association, H. Steven Wagner Arnold, G. Stephen, MidCon Corp., Lombard, IL, and Interstate Natural Gas Boyle, Joseph V., General Waterworks Corp., and National Association of Causseaux, Ann, Florida Public Service Commission. Dawson, Julie A., US West, Inc., and United States Telephone Association. Diversified Utilities Group, Larry J. Newsome Edison Electric Institute, Everett L. Morris and John D. McCallum Florida Progress Corp., St. Petersburg, FL, Larry J. Newsome... Florida Public Service Commission, Ann Causseaux Florida Office of Public Counsel, Victoria A. Montanaro General Waterworks Corp., Joseph V. Boyle.... GTE Telecommunications Products & Services, Terry S. Parker Interstate Natural Gas Association of America, G. Stephen Arnold. McCallum, John D., Potomac Electric Power Co., Washington, DC, and the MidCon Corp., Lombard, IL G. Stephen Arnold Montanaro, Victoria A., Florida Office of Public Counsel Morris, Everett L., Public Service Electric & Gas Co., Newark, NJ, and the National Association of Regulatory Utility Commissioners, Hon. Joseph Rhodes, Jr ....... National Association of State Utility Consumer Advocates, Irwin A. Popowsky National Association of Water Companies, Joseph V. Boyle. National Fuel Gas Distribution Corp., Buffalo, NY, H. Steven Wagner.. Newsome, Larry J., Florida Progress Corp., St. Petersburg, FL, and Diversi- Parker, Terry S., GTE Telecommunications Products & Services, and United States Telephone Association Pennsylvania Gas Association, Harrisburg, PA, H. Steven Wagner Pennsylvania Office of Consumer Advocate, Irwin A. Popowsky. Pennsylvania Public Utility Commission: Robert F. Wilson..... Popowsky, Irwin A., Pennsylvania Office of Consumer Advocate, and National Association of State Utility Consumer Advocates. Potomac Electric Power Co., Washington, DC, John D. McCallum tional Association of Regulatory Utility Commissioners.. Standard Group, Inc., Cornelia, GA, Dean Swanson.. Stodghill, LaBrenda Garrett, United States Telephone Association Swanson, Dean, Standard Group, Inc., Cornelia, GA, and United States Tele- 167 44 138 |