CONGRESS OF THE UNITED STATES JOINT COMMITTEE ON INTERNAL REVENUE TAXATION MEMBERS SESATE HOUSE OF REPRESENTATIVES REED SMOOT, Utah. WILLIAM R. GREEN, Iowa, JAMES E. Watson, Indiana. Chairman. DAVID A. REED, Pennsylvania. WILLIS C. HAWLEY, Oregon, FURNIFOLD MCL. SIMMONS, North Vice Chairman. Carolina. ALLEX T. TREADWAY, MassachuANDRIETS A. JONES, New Mexico. setts. John X. GARNER, Texas. JAMES W. COLLIER, Mississippi. B. C. BROWN, Secretary CHARLES D. HAMEL, IL H. PARKER, Simplification. Report on internal-revenue taxation. Provisions relating to taxes under prior acts. Estate and excise taxes and miscellaneous taxes. Simplification of the substance of the act. Simplification of administration Part III. Investigation of particular subjects: 3. Evasion of surtax by incorporation. 8. The bar of statute of limitations. 9. Basis for gain or loss on sale by executor. 10. Interest on overpayments and underpayments. Survey of administration prepared and submitted by the Treasury Department. |