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 1976-3 Vol. 3 C.B. 643 1976
 TH
CONGR,ESS}
l
ssion
SENATE
{
REPT
M 938
Part
2
 Numerals
at
topof
p g
indicateofficialreportpagenumbers.
TAXREFORM
ACT
OF
1976
SUPPLEMENTAL
REPORT
OF
THE
COMMITTEE
ON
FINANCE
UNITEDSTATESSENATE
ON
ADDITIONALCOMMITTEE
AMENDMENT
TO
H R 1 612
JULY
2 1976
U S
GOVERNMENTPRINTINGOFFICE
WASHINGTON:
1976
6
 
 1976-3 Vol. 3 C.B. 644 1976
LONG
Louisiana
Ohairman
CARLT
CURTIS NebraskaPAUL
J
FANNIN ArizonaCLIFFORDP HANSEN WyomingROBERT
DOLE
Kansas
BOBPACKWOOD Oregon
WILLIAM
 
ROTH
JR
Delaware
BILL
BROCK
Tennessee
SenateReportNo
94 9 8 Part
 
COMMITTEEON
FINANCE
RUSSELL
B
HERMAN
E
TALMADGE GeorgiaVANCE
HARTKE
Indiana
ABRAHAM
RIBICOFF ConnecticutHARRY
F
BYRD
JR
Virginia
GAYLORDNELSON Wisconsin
WALTERF
MONDALE
Minnesota
MIKE
GRAVEL
Alaska
LLOYD
BENTSEN TexasWILLIAM
D
HATHAWAY Maine
FLOYD
K
HASKELL
Colorado
MICHAIIlLSTll:RN
ta
irector
DONALD
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 1976-3 Vol. 3 C.B. 645 1976
Senate
ReportNo.
94-938-Part
2
CONTENTS
 al e
I.
Summary____________________________________________________3
II.
Revenue
Estimates
 
8
III.
ExplanationofAdditional
CommitteeAmendmentto
B.R.
10612
As
Reported
 
13A.
Title
XXII-Estate
and
Gift
Taxesu
n
u_____
13
1.
Allowanceof
creditagainstestate
tax_
_
__
__
__
_
____
132.
Increasein
estatetax
marital
deduction___________143.
Valuation
for
purposes
of
the
Federal
estate
tax
of
certain
real
property
devoted
to
farming wood lands scenic
open
spaces
and
historic
sitesu_____
144.
Extension
of
time
for
payment
of
estate
taxn
__
_
__
_17
5
Generation skippingtransfers_u__________________196.
Gifttaxtreatment
of
certainannuities
 
22B.
Title
XXIII-Other
Amendments________________________
24
1.
Outdooradvertising
displays
__
u_________________
242.
Taxtreatment
oflarge
cigarsn
____
__
____
__
_______253.
Treatment
ofgainfromsales
or
exchanges
betweenrelatedparties
u____
284.
Application
ofsection117
to
certaineducationpro-grams
for
members
of
the
uniformed
servicesu
__
_
3
5.
Tax
counselingfor
the
elderly
 
___326.
Credit
for
certain
expenses
incurredinproviding
education____________________________________337.Commission
onvalueaddedtaxation_u___________
358.
Interest
on
certaingovernmental
obligations
forhospitalconstruction
 
379.
Group
legalservices
plans
u________
3810.Exchangefunds________________________________4111.
Distributions
bysubchapter
Scorporations__
__
____53C.
Title
XXIV-International
Trade
Commission
Amendments_
56D.
Title
XXV-Miscellaneous
Amendments__________________62
1.
Sick
payand
military,
etc. pension
exclusion-injuries
resultingfrom
acts
ofterrorism_________________622.
Changes
in
treatment
offoreignincome
u
62
a.
Orderingofforeign
tax
creditcarryover
 
62
b.
Exclusionofincome
earned
abroad_
________63c.
Recapture
offoreignlosses__
____
_
__
_______63d.
Tax
treatment
of
corporations
conducting
trade
or
businessin
Puerto
Rico
or
posses sionsof
the
United
States_______________643.
Treatment
of
certain
individualsemployed
in
fiBhing
as
self employed______________________________644.
Energyrelated
provisions___
____
___
__
__
__
_
__
__
__
_65a.Special
credit
for
wind-related
residential
energy
equipment
 
65b.Special
investmentcredit
for
wind-related
energyequipment
used
intheproduction
of
electricity
 
685.Sliding scaleinclusion
ratio
for
capital
gainsu
___
__
_706.Pensions
ESOP sand
related
items_______________71a.
Taxable
status
ofPensionBenefit
Guaranty
Corporation
u
 
71b.Level
premium
annuity
contractsheld
by
H.R.
10
plans
u_u
u
72
c
Employeestock
ownershipplans
 
73d.
Election
not
to
participatein
an
employee
stock
ownership
plan
un_________
74
 ID)
645

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