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To determine the volume in which
a page is located, see table on p. III.

U.S. Department of the Treasury, Hon. James A. Baker III, Secretary of the

Treasury.

Internal Revenue Service, Hon. Roscoe L. Egger, Jr., Commissioner of Inter-
nal Revenue....

U.S. Department of Agriculture, Hon. Robert L. Thompson, Assistant Secre-

tary for Economics, Ronald Durst, Economic Research Service, and George

Myles, U.S. Forest Service...

U.S. General Accounting Office, William J. Anderson, Director, General Gov-
ernment Division, and Natwar M. Gandhi, Group Director, Tax Policy.....

Aaron, Henry J., Brookings Institution..

Accel Partners, James R. Swartz...

Ad Hoc Group on Cash Method of Accounting, John S. Nolan
Ada-Boise County School District, Barney Parker.

Advanced Micro Devices, George Scalise

Aetna Life & Casualty, William O. Bailey.

Aidinoff, M. Bernard, Securities Industry Association.

Air Products & Chemicals, Inc., Dexter F. Baker....

180

5891

544

1468

7595

5836

7043

4488

1691

7881

Air Transport Association of America, Curtis M. Coward.

7131

Airport Operators Council International, Paul B. Gaines

5707

Akers, John F., IBM Corp.

3355

Alabama Fairness in Cash Method Group, Joseph W. Blackburn

7686

Albertine, John M., American Business Conference...

3092

Alexander, Donald C., Cadwalader, Wickersham & Taft.

302

Alliance of American Insurers, Franklin W. Nutter

6234

Alliance of Metalworking Industries, Ilona Hogan

2795

Allison, Charles, Gulf States Paper Corp., and Forest Industries Committee on
Timber Valuation and Taxation

[blocks in formation]

American Association of Airport Executives, George J. Bean.

5707

American Association of Equipment Lessors, Bernard J. McKenna

1340

American Association of MESBIC's [Minority Enterprise Small Business In-
vestment Companies], Joerg Klebe..

[blocks in formation]

(V)

American Council on Education, et al.:

Edward H. Jennings

American Dental Hygienists' Association, Patricia Crane Ramsay.
American Electronics Association, David A. Bossen......

American Farm Bureau Federation, James L. Lockett...

Page

American Business Conference, John M. Albertine.
American Cancer Society, Theodore C. Marrs, M.D.
American College of Tax Counsel, K. Martin Worthy.

3092

3635

1800

American Council for Capital Formation, Charls E. Walker.
American Council of Life Insurance:

1314

Richard S. Schweiker..

Edward E. Phillips

Ian M. Rolland.

Joe B. Wyatt.....

American Dental Association, Dr. John L. Bomba..

5916

5917

5919

3573

6654

4482

4497

1439

2628

American Federation of Labor and Congress of Industrial Organizations:

Lane Kirkland, Arnold Cantor, Department of Economic Research, and
Walter Slocombe.....

790

Al Bilik, Public Employee Department..

5614

American Federation of State, County & Muncipal Employees, Gerald W.
McEntee and Iris Lav.....

890

American Federation of Teachers, Albert Shanker, Gregory A. Humphrey, and Harold Fisher, Jr....

[blocks in formation]

American Hotel & Motel Association, Alphonse W. Salomone...

3319

American Institute of Certified Public Accountants:

Albert B. Ellentuck, Philip B. Chenok, and Ray J. Groves.....

1844

Ray J. Groves and C. Paul Jannis.....

7584

American Insurance Association, Peter Lardner, Edward H. Budd, Deroy C.

Thomas, T. Lawrence Jones, and Walter T. Gryska

6078

American Iron Ore Association, John L. Kelley.

6685

American Land Development Association, Lee H. Henkel, Jr

[blocks in formation]

American Postal Workers Union, AFL-CIO, Moe Biller

1119

American Public Power Association, Paul Fry.

5789

American Real Estate Committee, Neil G. Bluhm..

3907

American Society for Training and Development, Dorothy A. Walsh

4612

American Society of Pension Actuaries, Edward E. Burrows.

[blocks in formation]

Americans for the National Dividend Act, Inc., John H. Perry and Gen.

[blocks in formation]

Anderson, Thomas R., Kemper Investors Life Insurance Co., and Committee of Annuity Insurers..

6530

Appalachian Producers Coalition, Michael Linn and Bruce M. Wolf..

2356

Associated Builders and Contractors, Inc., Gerald Kriegel

7778

Associated General Contractors of America, Billy R. Carter.

7750

Associated Life Insurance Group Policyholder Advisory Committee, Edwin M.
Stanley

6584

Association for Advanced Life Underwriting, David J. Downey
Association of American Railroads, Richard E. Briggs

6570

3406

Page

Association of General Merchandise Chains, Inc., Robert E. Dewar.

Association of American Universities, Lawrence B. Lindsey.

Association of Local Housing Finance Agencies, Kenneth R. Johnson, Craig

6639

7138

Avery, Jay Jensen, and Doug Guthrie..

5689

Association of Private Pension and Welfare Plans, David Hurd..

[blocks in formation]

Auerbach, Alan J., University of Pennsylvania, and National Bureau of Economic Research...

1193

AVAir, Inc., Curtis M. Coward.

7131

Avery, Craig, Los Angeles Community Development Department, and Association of Local Housing Finance Agencies....

5689

Badham, Hon. Bob, a Representative in Congress from the State of California,
and vice chairman, Congressional Travel and Tourism Caucus
Bailey, Don, auditor general, Commonwealth of Pennsylvania......

3086

5597

Bailey, Ronald L., Illinois Farm Development Authority, and National Council of State Agricultural Finance Programs.....

5733

Bailey, William G., National Association of Professional Insurance Agents.. Bailey, William O., Aetna Life & Casualty, and Health Insurance Association of America..

6433

4488

Baily, Martin Neil, Brookings Institution..

7047

Baker, Dexter F., Air Products & Chemicals, Inc., and Chemical Manufacturer Association....

7881

Balestreri, Ted, National Restaurant Association.

3290

Ballentine, J. Gregory, deSeve Economics Associates, Inc., on behalf of National Venture Capital Association

[blocks in formation]

Barrett, Charles M., Western & Southern Life Insurance Co....

6514

Barton, Hon. Joe, a Representative in Congress from the State of Texas, and

chairman, Republican Research Committee, Energy and Environmental Task Force..

2014

Basic Industries Coalition, Inc., John K. Meagher.

4775

Bates, Eugene W., Western & Southern Life Insurance Co.....
Baumbusch, Peter L., Fair Tax Foundation

6514

513

Bean, George J., city of Tampa, FL, American Association of Airport Execu-
tives, and Committee for Financing Public Transportation Facilities
Bear Stearns & Co., Joseph M. Giglio........

5707

5547

Beck, Robert A., Prudential Insurance Company of America......
Bedell, Dennis P., American Mining Congress...

6057

6701

Bedell, Hon. Berkley, a Representative in Congress from the State of Iowa......

2698

Behravesh, Nariman, Wharton Econometric Forecasting Associates, Inc...........
Beiser, Gerald J., Champion International Corp..

614

7703

Belle, John, Beyer, Blinder & Belle Architects and Planners, and Committee for Future Investment in America's Past

[blocks in formation]

Bennett, Hon. Charles E., a Representative in Congress from the State of
Florida ..

2908, 6629

Bennett, Jack F., Exxon Corp., and American Petroleum Institute.

[blocks in formation]

Beyer, Blinder & Belle, Architects and Planners, John Belle...

3748

Biaggi, Hon. Mario, a Representative in Congress from the State of New

York, vice chairman, Committee on Merchant Marine and Fisheries, and chairman, Subcommittee on Merchant Marine .....

4704

Bilik, Al:

Citizens Organized to Restore an Effective Corporate Tax.
Public Employee Department, AFL-CIO....

370

5614

Biller, Moe, American Postal Workers Union, AFL-CIO .

1119

Page

Bituminous Insurance Cos., Peter Lardner...

6078

Blackburn, Joseph W., Samford University, Cumberland School of Law, on behalf of Alabama Fairness in Cash Method Group.

7686

Blair, David, International Association of Drilling Contractors.

2339

Bloch, Erich, National Science Foundation

8078

Blue Cross & Blue Shield Association, Bernard R. Tresnowski...

4477

Bluhm, Neil G., J.B.M. Realty, on behalf of American Real Estate Committee. 3907
Blume, Marshall E., Wharton School, University of Pennsylvania.
Bobo, Jack E., National Association of Life Underwriters

2434

6541

Boehlert, Hon. Sherwood L., a Representative in Congress from the State of
New York, and member, Northeast-Midwest Congressional Coalition...
Boggs, Hon. Lindy, a Representative in Congress from the State of Louisiana.. 3728
Bomba, Dr. John L., American Dental Association.......

7875

4482

Boner, Hon. Bill a Representative in Congress from the State of Tennessee, and chairman, Congressional Travel and Tourism Caucus.

3088

Booe, James B., Communications Workers of America..
Bordallo, Hon. Richardo J. (See Guam, territory of.)
Borod & Huggins, Ronald S. Borod

1067

4303

Borton, Douglas C., Buck Consultants, Inc

4559

Boskin, Michael J., Center for Economic Policy Research, Stanford University, and National Bureau of Economic Research, Inc..

744

Bossen, David A., Measurex Corp., and American Electronics Association
Bower, Theodore D., Sears, Roebuck & Co.........

1439

4516

Boyd, Alan S., National Trust for Historic Preservation, and Committee for
Future Investment in America's Past.

3731

Bradford, David F., Princeton University, and National Bureau of Economic
Research.......

550

Bradshaw, Roxanne E., National Education Association..

1142

Bragg, Hon. John, deputy speaker, Tennessee House of Representatives, on behalf of National Conference of State Legislatures...

5603

Breslow, Jules, American Natural Resources Co., and Interstate Natural Gas
Association of America

7333

Bretherick, John H., Jr., Continental Corp., and Chubb Corp.
Briggs, Richard E., Association of American Railroads

6482

3406

Brinner, Roger E., Data Resources, Inc.

626

Brooks, Barry, Bethesda Hospital, Cincinnati, OH, and National Council of
Community Hospitals.....

5864

Brooks, Frederic H., MacGregor Sporting Goods, and Caribbean/Central
American Action.

5042

Bryan, John H., Jr., Sara Lee Corp., and Grocery Manufacturers of America,
Inc.

132

Bryan, L. Thomas, Jr., Bank of Boston, and New England Council, Inc
Buck Consultants, Inc., Douglas C. Borton and Frederick W. Rumack
Budd, Edward H., Travelers Insurance Cos., and American Insurance Associa-
tion.....

8110 4559

6078

Building Owners & Managers Association, International, Noel R. Leary and
Paul Fiduccia .

4407

Burke, Kenneth M., Texas Independent Producers & Royalty Owners Association

2368

Burrows, Edward E., American Society of Pension Actuaries.

4565

Business Advertising Council, Inc., Michael Duncan, presenting statement of
John K. Lamb.

2787

California Energy Co., Inc., Kenneth Press Nemzer.

2226

California League of Savings Institutions, W. Dean Cannon, Jr.

[blocks in formation]

Campbell, Nancy Duff, Coalition on Women and Taxes, and National
Women's Law Center..

376

Canner, Sharon, National Association of Manufacturers.

4266

Cannon, W. Dean, Jr., California League of Savings Institutions...

7559

Cantor, Arnold, Department of Economic Research, American Federation of

[blocks in formation]

Caribbean/Central American Action, Frederic H. Brooks..

5042

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