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4. F49: In 8/17

IRS REGULATIONS INCREASING IMPUTED INTEREST

RATES AND INTERPRETING ESTATE TAX LAW
CONCERNING VALUATION OF FAMILY FARM AND
OTHER BUSINESS PROPERTIES

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CONTENTS

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American Farm Bureau Federation, Dean Kleckner, president
Benedict, Howard, New Haven, Conn......

130

181

Ely, Bert, president, Ely & Co., Roanoke, Va.......

180

Kobell, Mrs. Ruth E., legislative assistant, National Farmers Union, accompa-
nied by Susan McDowell of the National Grange...

183

Luse, Jay D., Duff Farm Management Service, Lebanon, Ind.
Melcher, John, Senator, Montana...

159

38

Prepared statement of Senator Mark Andrews, N. Dak..

Appendix to testimony of Bert Ely, impact of change of interest..

Prepared statement of Representative Tom Daschle, South Dakota.

Prepared statement of Senator Robert J. Dole..

Prepared statement of Senator Dave Durenberger

Prepared statement of Senator John Melcher of Montana

Letter to Sen. Charles E. Grassley, from John E. Chapoton, Assistant Secre-
tary of the Treasury

Joint statement, John E. Chapoton, Assistant Secretary of the Treasury and
Roscoe L. Egger, Commissioner of Internal Revenue..

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National Association of Realtors, statement, Howard Benedict.

200

Prepared statement of Ruth E. Kobell, Susan K. McDowell and Ann
Bornstein.......

205

Rosen, Dennis, director of the Wisconsin Farmers Union ............

217

COMMUNICATIONS

Letter to Representative Ron Marlenee from Bruce M. Brown, Esq., Miles
City, Mont.....

224

American Bankers Association, statement of..

225

Krahmer, Attorney Fred C.

244

IRS REGULATIONS INCREASING IMPUTED INTEREST RATES AND INTERPRETING ESTATE TAX LAW CONCERNING VALUATION OF

FAMILY FARM AND OTHER BUSINESS PROPERTIES

MONDAY, APRIL 27, 1981

U.S. SENATE,

SUBCOMMITTEE ON OVERSIGHT OF

THE INTERNAL REVENUE SERVICE
OF THE COMMITTEE ON FINANCE,
Washington, D.C.

The subcommittee met, pursuant to notice, at 1 p.m., in room 2221, Dirksen Senate Office Building, Hon. Charles E. Grassley (chairman of the subcommittee) presiding.

Present: Senators Grassley, Durenberger, Byrd, and Bentsen. [The committee press release, the background on regulations under sections 482, 483, and 2032A of the Internal Revenue Code and the prepared statement of Congressman Tom Daschle follow:]

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