DOCSLIB.ORG

General Explanation of the Tax Reform Act of 1976

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
General Explanation of the Tax Reform Act of 1976 GENERAL EXPLANATIONEXPLANATION OF THETHE TAX REFORMREFORM ACTACT OFOF 19761976 (H.R. 10612,10612, 94TH94TH CONGRESS, PUBLIC LAWLAW 94-455)94^55) PREPAREDBY BY THE STAFF OF THE JOINT COMMITTEECOMMITTEE ONON TAXATIONTAXATION DECEMBER 29,29, 19761976 GENERAL EXPLANATIONEXPLANATION OF THETHE TAX REFORM ACTACT OFOF 19761976 (H.R.(H.K. 10612, 94TH94TH CONGRESS,CONGRESS, PUBLICPUBLIC LAWLAW 94-455)94-455) PREPARED BY TOTETHE STAFFSTAEF OF THE JOINT COMMITTEECOMMITTEE ONON TAXATIONTAXATION DECEMBER 29,29, 19761976 U.S. GOVERNMENTGOVERNMENT PRINTING OFFICE 79-667 O0 WASHINGTON : 19761976 JCS-33-76 For sale by the SuperintendentSuperintendent ofof Documents,Documents, U.S.U.S. GovernmentGovernment PrintingPrinting OfficeOffice Washington, D.C.D.C. 2040220402 Stock No. 052-070-03850-1052-070-03860-1 CONGRESS OFOF THE UNITEDUNITED STATESSTATES (94th Cong.,Cong., 2d sess.)sess.) JOINTJoint COMMITTEECommittee ONon TAXATIONTaxation SENATESenate HOUSEHouse RUSSELL B. LONG, Louisiana,Louisiana, Chairman AL ULLMAN, Oregon, Vice ChairmanChairman HERMAN E. TALMADGE, Georgia JAMES A. BURKE, Massachusetts VANCE HARTKE,HARTKE, Indiana Illinois , DAN ROSTENKOWSKI, Illinois CARL T. CURTIS, Nebraska HERMAN T.T. SCHNEEBELI,SCENEEBELI, Pennsylvania PAUL J. FANNIN, Arizona BARBER B.B. CONABLE,CONABLE, JR.,Jr., New York LAURENCELaurence N. WOODWORTH,Woodworth, Chief of Staff HERBERTHerbert L. CHABOT,Chabot, Assistant ChiefChief of Staff BERNARDBernard M. SHAPIRO,Shapiro, Assistant ChiefChief ofof StaffStaff (ID LETTER OFOF TRANSMITTALTRANSMITTAL CONGRESSCongress of OFthe THE UnitedUNITED STATES,States, JOINTJoint COMMITTEECommittee ONon TAXATION,Taxation, Washington, D.C.,D.C., DecemberDecember 29,29, 1976.1976. Hon. RUSSELLRussell B. LONG,Long, Chairman,Ohmrman, Hon. ALAl ULLMAN,Ullman, Vice Chairman,Chairman, JointJoint CommitteeCommittee on Taxation,Taxation, U.S. Congress,Congress, Washington, D.C. DEARDear MESSRS.Messrs. CHAIRMENChairmen : While committee reports explain the posi-posi- tion of thethe HouseHouse CommitteeCommittee on Ways andand Means,Means, or the positionposition ofof the SenateSenate CommitteeCommittee on Finance, they do not inin allall casescases explainexplain the tax legislationlegislation asas finallyfinally passedpassed by the Congress.Congress. This becamesbecames par- ticularly important inin thethe casecase ofof majormajor legislationlegislation wherewhere there areare many changes between the bill as passed by the House, or as passed by the Senate,Senate, and thethe billbill whichwhich finallyfinally becomesbecomes public law. The Tax Reform ActAct ofof 1976,1976, because of its comprehensivecomprehensive scopescope and becausebecause of the many changes which were made inin thisthis legislation, both by the Sen- ate andand subsequentlysubsequently by the conferees.conferees, isis anan illustration of wherewhere the differences were especially significant..significant. This document represents thethe efforteffort ofof thethe staff ofof the Joint Com-Com- mittee on Taxation to provide an explanation of the Tax ReformReform Act of 19761976 as finally enacted and is comparable toto a number of similarsimilar documents prepared by the staff on other revenuerevenue acts in recent years. For thethe mostmost part,part, wherewhere provisionsprovisions whichwhich werewere unchanged in confer- ence werewere describeddescribedin ineither eithertlie the HouseHouseor or SenateSenate report,report, thatthat explana- tion is carried over in this document. No attempt is made here to carry the explanation further thanthan isis customarycustomary inin thethe casecase ofof committteecommitttee reports and thereforetherefore itit doesdoes notnot dealdeal withwith issuesissues whichwhich areare customar-customar- ily explained in regulations or rulings. The first major part ofof thethe documentdocument contains a summary of and the reasons previouslypreviously givengiven forfor the various provisions.provisions. The second part contains the revenue estimates on the legislation as finally enacted and the third partpart isis aa generalgeneral explanationexplanation ofof thethe provisionsprovisions appearing in the order in whichwhich they appear inin thethe publicpublic law.law. This material hashas beenbeen prepared by the staff of the Joint CommitteeCommittee on Taxation after thethe TaxTax ReformReform ActAct ofof 19761976 was passed. ItIt has not been reviewed byby thethe tax committeescommittees and therefore onlyonly reflectsreflects the staff's view asas to'theto the intentintent of Congress. ItIt is hoped thatthat this documentdocument ••willwill be usefuluseful inin gaininggaining aa betterbetter understandingunderstanding of the Tax Reform Act of 1976.1976. • Sincerely yours,yours, LAURENCELaurence N. WOODWORTH,Woodworth, Chief of Staff.Staff. (in) . : LEGISLATIVE HISTORY OFOF THE ACTACT The TaxTax ReformEeform ActAct ofof 19761976 was the resultresult ofof overover twotwo yearsyears ofof legislative deliberations largelylargely during thethe 94th94th Congress,Congress, althoughalthough some ofof thethe provisions were originallyoriginally considered by the House Ways and Means Committee duringduring the 93rd Congress.^Congress.' Consideration of the Act in thethe 94th94th CongressCongress proceeded on the following schedule:schedule June 2323 through JuneJune 25,25, 1975:1975 : PanelPanel DiscussionsDiscussions beforebefore the House Committee on Ways and Means. July 88 throughthrough JulyJuly 31,31, 1975:1975 : HearingsHearings beforebefore thethe HouseHouse Commit-Commit- tee on Ways and Means. November 12,12, 19751975:: BillBill (H.R.(H.R. 10612)10612) reportedreported byby thethe HouseHouse Com-Com- mittee on Ways and MeansMeans (House Report 94-658)94-658). December 3 and 4, 1975 : : BillBill considered and passed by the House of Representatives. March 17 through April 13,13, 1976; JulyJuly 20 through 22, 1976: Hear- ings before the Senate Committee on Finance.Finance. June 10,10, 1976:1976 : BillBill reportedreported byby thethe SenateSenate CommitteeCommittee onon Finance (Senate ReportReport 94-938)94-938) : SupplementalSupplemental reportreport filedfiled byby SenateSenate Com-Com- mittee on Finance on July 20,20, 19761976 (Senate Report 94-938, PartPart 2). June 16-18,16-18, 21-25, 28-30, JulyJuly 1-2,1-2, 20-23,20-23, 26-30.26-30, andand August 3-6, 1976:1976: Bill considered andand passed by the Senate. September 13, 1976: Committee on Conference submitted Confer-Confer- ence ReportReport (House Report 94-1515;94-1515; Senate Report 94-1236).94-1236). September 16, 1976: ConferenceConference reportreport (and(and HouseHouse ConcurrentConcurrent Resolution 751) approved by the House and Senate. October 4,4, 1976: Tax ReformReform ActAct ofof 19761976 (Public(Public LawLaw 94-455)94-455) signed by the President. 1 The Ways and Means CommitteeCommitteedid didnot notreport report aa taxtax reform bill in thethe 93rd93rd CongressCongress but diddid holdhold extensiveextensive discussionsdiscussions (February(February 5-28,5-28, 1973) and hearingshearings (March(March 5 through May 1, 1973)1973) onon thethe subject.subject. TheThe WaysWays andand MeansMeans CommitteeCommittee alsoalso heldheld legisla-legisla- tive markup sessions on on taxtax reformreform latelate inin thethe 2nd2nd sessionsession (1974),(1974), butbut hadhad onlyonly mademade tentative decisionsdecisions priorprior toto the endend ofof thethe 93rd93rd Congress.Congress. InIn addition,addition, H.R.H.R. 17488,17488, TheThe Energy Tax and IndividualIndividual ReliefRelief ActAct ofof 1974,1974, reportedreported byby thatthat committeecommittee onon NovemberNovember 26, 19741974 (House(House ReportReport 93-1502),93-1502), includedIncluded provisions relating relating toto real estateestate invest-invest- ment trusts andand thethe taxationtaxation ofof foreignforeign income,Income, muchmuch ofof whichwhich waswas laterlater includedIncluded in the Tax ReformReform ActAct ofof 1976.1976. (V) . CONTENTS Page Transmittal Letter illiii Legislative HistoryHistory of the ActAct v I. SummarySummary andand ReasonsReasons forfor the ActAct 1 A. Tax RevisionRevision 2 B. Tax SimplificationSimplification 7 C. Extension of Tax Reductions 8 D. Capital Formation 1010 E. Administrative ProvisionsProvisions 11 F. Estate and GiftGift TaxTax ProvisionsProvisions 12 II. RevenueRevenue EffectsEffects ofof the ActAct 15 III. GeneralGeneral ExplanationExplanation of the ActAct 25 A. Tax shelter provisionsprovisions 25 1. RealReal EstateEstate 25 a. Capitalization andand Amortization ofof Real PropertyProperty Construction PeriodPeriod InterestIntei est andand TaxesTaxes (Sec.(Sec. 201)201) _ 25 b. Recapture of DepreciationDepreciation on Real PropertyProperty (Sec.(Sec. 202)____.202) 29 c. Five-YearFive- Year AmortizationAmortization for Low-IncomeLow-Income RentalRental Housing (Sec.(Sec. 203) 32 2. Limitation ofof Loss to Amount At-RiskAt- Risk (Sec.(Sec. 204)204) 33 3. FarmFarm OperationsOperations 40 a. Farming SyndicatesSyndicates (Sec.(Sec. 207)207) 40 b. Limitation ofof Loss WithWith RespectRespect toto Farms to the Amount for Which thethe Taxpayer Is At RiskRisk (Sec.(Sec. 204) 50 c. Method of AccountingAccounting for Corporations Engaged in Farming (Sec.(Sec. 207(c)) 51 d. Termination of AdditionsAdditions toto ExcessExcess DeductionsDeduction? Accounts Under Sec.Sec. 125]1251 (Sec.(Sec. 206)206) 57 e. Scope ofof WaiverWaiver ofof StatuteStatute of Limitations in CaseCase ofof Activities Not EngagedEngaged inin forfor ProfitProfit (Sec.(Sec. 214)214) 59 4. OilOilandGas
Load more

Recommended publications
  • The Long Red Thread How Democratic Dominance Gave Way to Republican Advantage in Us House of Representatives Elections, 1964
    THE LONG RED THREAD HOW DEMOCRATIC DOMINANCE GAVE WAY TO REPUBLICAN ADVANTAGE IN U.S. HOUSE OF REPRESENTATIVES ELECTIONS, 1964-2018 by Kyle Kondik A thesis submitted to Johns Hopkins University in conformity with the requirements for the degree of Master of Arts Baltimore, Maryland September 2019 © 2019 Kyle Kondik All Rights Reserved Abstract This history of U.S. House elections from 1964-2018 examines how Democratic dominance in the House prior to 1994 gave way to a Republican advantage in the years following the GOP takeover. Nationalization, partisan realignment, and the reapportionment and redistricting of House seats all contributed to a House where Republicans do not necessarily always dominate, but in which they have had an edge more often than not. This work explores each House election cycle in the time period covered and also surveys academic and journalistic literature to identify key trends and takeaways from more than a half-century of U.S. House election results in the one person, one vote era. Advisor: Dorothea Wolfson Readers: Douglas Harris, Matt Laslo ii Table of Contents Abstract…………………………………………………………………………………....ii List of Tables……………………………………………………………………………..iv List of Figures……………………………………………………………………………..v Introduction: From Dark Blue to Light Red………………………………………………1 Data, Definitions, and Methodology………………………………………………………9 Chapter One: The Partisan Consequences of the Reapportionment Revolution in the United States House of Representatives, 1964-1974…………………………...…12 Chapter 2: The Roots of the Republican Revolution:
    [Show full text]
  • Congressional Mail Logs for the President (1)” of the John Marsh Files at the Gerald R
    The original documents are located in Box 8, folder “Congress - Congressional Mail Logs for the President (1)” of the John Marsh Files at the Gerald R. Ford Presidential Library. Copyright Notice The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted material. Gerald R. Ford donated to the United States of America his copyrights in all of his unpublished writings in National Archives collections. Works prepared by U.S. Government employees as part of their official duties are in the public domain. The copyrights to materials written by other individuals or organizations are presumed to remain with them. If you think any of the information displayed in the PDF is subject to a valid copyright claim, please contact the Gerald R. Ford Presidential Library. r Digitized from Box 8 of The John Marsh Files at the Gerald R. Ford Presidential Library Presi dent's Mail - May 11, 1976 House 1. Augustus Hawkins Writes irr regard to his continuing · terest in meeting with the President to discuss the· tuation at the Equal Employment Opportunity Commission prior to the appoint­ ment of a successor to Chairman owell W. Perry. 2. Larry Pressler Says he will vote to sustain e veto of the foreign military assistance se he believes the $3.2 billion should be u ed for nior citizens here at horne. 3. Gus Yatron Writes on behalf of Mrs. adys S. Margolis concerning the plight of Mr. Mi ail ozanevich and his family in the Soviet Union. 4. Guy Vander Jagt Endorses request of the TARs to meet with the President during their convention in June.
    [Show full text]
  • 24, 1979 Tibie DA ?’ I WASHINGTON, D.C
    LOC ATi Oh DA-i E \Mo.. Day, k r.1 THE WHITE HOUSE . WASHINGTON, D.C. T:biE DAY 5:30 a.m.THURSDAY Y!iOV[f I TIME 5;r .= ‘i ‘J0 AC-TWIT-Y 7I, z .A From I To 2 f The President received a wake up call from the White House signal board operator. 6:04 ! The President went to the Oval Office. 8:04 The President met to discuss legislative strategy on oil price decontrol with Senator Robert C. Byrd (D-West Virginia) 8:04 1 The President went to the Cabinet Room. 8:04 9:06 1 The President participated in a breakfast meeting to discuss the economy and inflation with: Walter F. Mondale, Vice President W. Michael Blumenthal, Secretary of the Treasury Charles L. Schultze, Chairman of the Council of Economic Advisers (CEA) I Alfred H. Kahn, Advisor and Chairman of the Council on Wage and Price Stability I James T. McIntyre, Jr., Director of the Office of I Management and Budget (OMB) Barry P. Bosworth, Director of the Council on Wage and Price Stability Stuart E. Eizenstat, Assistant for Domestic Affairs and Policy 9:06 1 I The President returned to the Oval Office. I I Ii 9:08 / 9:15 [ I The President met with his Assistant for National Security i I ! I Affairs, Zbigniew Brzezinski. I 9:30 /i 9:45 The President met to discuss the windfall profits tax on oil i I I I and the schedule of the House Committee on Ways and Means I with: 1i I Representative Al Ullman (D-Oregon) I Representative Dan Rostenkowski (D-Illinois) i I William H.
    [Show full text]
  • Union Calendar No. 607
    1 Union Calendar No. 607 110TH CONGRESS " ! REPORT 2d Session HOUSE OF REPRESENTATIVES 110–934 REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES OF THE COMMITTEE ON WAYS AND MEANS DURING THE 110TH CONGRESS JANUARY 2, 2009.—Committed to the Committee of the Whole House on the State of the Union and ordered to be printed U.S. GOVERNMENT PRINTING OFFICE 79–006 WASHINGTON : 2009 VerDate Nov 24 2008 22:51 Jan 06, 2009 Jkt 079006 PO 00000 Frm 00001 Fmt 4012 Sfmt 4012 E:\HR\OC\HR934.XXX HR934 sroberts on PROD1PC70 with HEARING E:\Seals\Congress.#13 COMMITTEE ON WAYS AND MEANS CHARLES B. RANGEL, New York, Chairman FORTNEY PETE STARK, California JIM MCCRERY, Louisiana SANDER M. LEVIN, Michigan WALLY HERGER, California JIM MCDERMOTT, Washington DAVE CAMP, Michigan JOHN LEWIS, Georgia JIM RAMSTAD, Minnesota RICHARD E. NEAL, Massachusetts SAM JOHNSON, Texas MICHAEL R. MCNULTY, New York PHIL ENGLISH, Pennsylvania JOHN S. TANNER, Tennessee JERRY WELLER, Illinois XAVIER BECERRA, California KENNY C. HULSHOF, Missouri LLOYD DOGGETT, Texas RON LEWIS, Kentucky EARL POMEROY, North Dakota KEVIN BRADY, Texas STEPHANIE TUBBS JONES, Ohio THOMAS M. REYNOLDS, New York MIKE THOMPSON, California PAUL RYAN, Wisconsin JOHN B. LARSON, Connecticut ERIC CANTOR, Virginia RAHM EMANUEL, Illinois JOHN LINDER, Georgia EARL BLUMENAUER, Oregon DEVIN NUNES, California RON KIND, Wisconsin PAT TIBERI, Ohio BILL PASCRELL, JR., New Jersey JON PORTER, Nevada SHELLY BERKLEY, Nevada JOSEPH CROWLEY, New York CHRIS VAN HOLLEN, Maryland KENDRICK MEEK, Florida ALLYSON Y. SCHWARTZ, Pennsylvania ARTUR DAVIS, Alabama (II) VerDate Nov 24 2008 13:20 Jan 06, 2009 Jkt 079006 PO 00000 Frm 00002 Fmt 5904 Sfmt 5904 E:\HR\OC\HR934.XXX HR934 sroberts on PROD1PC70 with HEARING LETTER OF TRANSMITTAL U.S.
    [Show full text]
  • Melvin R. Laird, Moderator �
    � Melvin R. Laird, Moderator � CENTER for HEAL TH POLICY RESEARCH THE AMERICAN ENTERPRISE IN­ EXECUTIVE STITUTE FOR PUBLIC POLICY RE­ COMMITTEE SEARCH, established in 1943, is a Herman J. Schmidt publicly supported, nonpartisan re­ Chairman of the Board search and educational organization. Its purpose is to assist policy makers, William J. Baroody scholars, businessmen, the press and President the public by providing objective William G. McClintock analysis of national and international Treasurer issues. Views expressed in the insti­ Richard Farrell tute's publications are those of the Dean P. Fite auth ors and do not necessarily reflect Richard B. Madden the views of the staff, advisory panels, officers or trustees of AEI. SENIOR STAFF ADVISORY BOARD Anne Brunsdale Paul W. McCracken, Chairman, Ed­ Director of Publications mund Ezra Day University Professor Joseph G. Butts of Business Administration, Univer­ Director of Legislative sity of Michigan Analysis R. H. Coase, Professor of Economics, Robert B. Helms University of Chicago Director of Health Policy Studies Milton Friedman, Paul S. Russell Dis­ tinguished Service Professor of Eco­ Thomas F. Johnson nomics, University of Chicago Director of Research Gottfried Haberler, Resident Scholar, Gary L. Jones American Enterprise Institute for Assistant to the President Public Policy Research for Administation Richard M. Lee C. Lowell Harriss, Professor of Eco­ Director of Planning nomics, Columbia University and Development George Lenczowski, Pofessor of Po­ Edward J. Mitchell litical Science, University of Califor­ Director, National nia, Berkeley Energy Project Robert A. Nisbet, Albert Schweitzer W. S. Moore Professor of the Humanities, Colum­ Director of Legal Policy bia University Studies James A.
    [Show full text]
  • Acoa 0 0 0 2
    CONGRESSIONAL & GOVERNMENT LIST CONGRESSIONAL & GOVERNMENT LIST Congressmen respond most quickly to the interests end concerns of their constituents. Following is a list of congressmen who - if aup3orted from their district - might be likely to develop a concern for the future of Southern-Africe anH more ?articilarly a concern for United States policy 'towwd SoulAhern Africa.. Othsr Congressmen who have already shown -az ebtive interest in this issue are also included on tho list,.Allof these Congr~bbman sho4d be contacted by individuals and organiiations with Southern African conoermA," --- --- ----- -- - R-r - - ------- House of Rspsentatives California: George E. Brown-D ,PhilIlip; 8urton.-D Ji6fFrey Cohelan-D Don Edwards-D Augustus F. Hawkins-D William S. Mailliard-R John E. Moss-D Thomas M, Rees-D Edward R. Roybal-D John V. Tunney-D Connecticut: Donald J. Irwin-D Illinois: William L. Dawson-D Barrett O'Hara-D William T. Murphy-D Donald Rumsfeld-R Sidney R. Yatas-D Indiana: E. Ross Adeir-R John Brademas-D Lee H,. Hamilton-D Iowa: John C. Culver-D Kentucky: William 0. Cowger-R maryland: Clarence D. Long-D Charles McC. Mathies, Jr.-R Madsahu rtts: Silvii 0. Conte-R Hastings Keith-R F, Bradford Mcrse-R !ichigan: William S. Broomfield-R John J. Conyers, Jr.-D Charles C. Diggs, Jr.-D Marvin L. Esch-R Jack H. McDonald-R James G. O'Hara-D Donald W. Reigle, Jr.-R Minnesota: John A.* Bletnik-D Donald M. Fraser-O Joseph Karth-D Missouri: Richard Bolling-D Leonor K. Sullivan-D New Jersey Petse Frolinghuysen-R " Cornelius GallagherD Henry Helstoski-D Joseph C.
    [Show full text]
  • H. Doc. 108-222
    NINETY-THIRD CONGRESS JANUARY 3, 1973, TO JANUARY 3, 1975 FIRST SESSION—January 3, 1973, to December 22, 1973 SECOND SESSION—January 21, 1974, 1 to December 20, 1974 VICE PRESIDENT OF THE UNITED STATES—SPIRO T. AGNEW, 2 of Maryland; GERALD R. FORD, 3 of Michigan; NELSON A. ROCKEFELLER, 4 of New York PRESIDENT PRO TEMPORE OF THE SENATE—JAMES O. EASTLAND, of Mississippi SECRETARY OF THE SENATE—FRANCIS R. VALEO, of the District of Columbia SERGEANT AT ARMS OF THE SENATE—WILLIAM H. WANNALL, of Maryland SPEAKER OF THE HOUSE OF REPRESENTATIVES—CARL ALBERT, 5 of Oklahoma CLERK OF THE HOUSE—W. PAT JENNINGS, 5 of Virginia SERGEANT AT ARMS OF THE HOUSE—KENNETH R. HARDING, 5 of Virginia DOORKEEPER OF THE HOUSE—WILLIAM M. MILLER, 6 of Mississippi; JAMES T. MOLLOY, 7 of New York POSTMASTER OF THE HOUSE—ROBERT V. ROTA, 5 of Pennsylvania ALABAMA Barry M. Goldwater, Scottsdale Harold T. Johnson, Roseville SENATORS REPRESENTATIVES John E. Moss, Sacramento John J. Sparkman, Huntsville John J. Rhodes, Mesa Robert L. Leggett, Vallejo James B. Allen, Gadsden Morris K. Udall, Tucson Phillip Burton, San Francisco William S. Mailliard, 10 San Francisco REPRESENTATIVES Sam Steiger, Prescott John B. Conlan, Phoenix John Burton, 11 San Francisco Jack Edwards, Mobile Ronald V. Dellums, Berkeley William L. Dickinson, Montgomery ARKANSAS Fortney H. (Pete) Stark, Danville Bill Nichols, Sylacauga SENATORS Don Edwards, San Jose Tom Bevill, Jasper Charles S. Gubser, 12 Gilroy Robert E. Jones, Scottsboro John L. McClellan, Little Rock J. William Fulbright, 9 Fayetteville Leo J. Ryan, South San Francisco John Buchanan, Birmingham Burt L.
    [Show full text]
  • HOUSE of REPRESENTATIVES ONE HUNDRED and SEVENTY­ Oath of Office
    1961 CONGRESSIONAL RECORD - HOUSE 93 RECESS ADJOURNMENT TO FRIDAY It has been a pleasure to serve in this capacity and to be associated with the Mem­ Mr. MANSFIELD. Mr. President, I Mr. McCORMACK. Mr. Speaker, I bers and employees of the House of Repre­ move that the Senate stand in recess ask unanimous consent that when the sentatives. until 12 o'clock noon tomorrow. House adjourns today it adjourn to meet Sincerely, The motion was agreed to; and <at on Friday next. DAVID M. ABSHIRE. 4 o'clock and 1 minute p.m.) the Senate The SPEAKER. Is there objection to took a recess until tomorrow, Thursday, the request of the gentleman from January 5, 1961, at 12 o'clock meridian. Massachusetts? HON. OLIN E. TEAGUE OF TEXAS There was no objection. The SPEAKER. The gentleman from •• .... • • Texas [Mr. TEAGUE] will present himself at the bar of the House and take the HOUSE OF REPRESENTATIVES ONE HUNDRED AND SEVENTY­ oath of office. Mr. TEAGUE of Texas appeared at the WEDNESDAY, JANUARY 4, 1961 FIFTH ANNIVERSARY OF THE CONSTITUTION bar of the House and took the oath of office. The House met at 12 o'clock noon. Mr. McCORMACK. Mr. Speaker, in The Chaplain, Rev. Bernard Braskamp, behalf of the gentleman from Pennsyl­ D.O., offered the following prayer: vania [Mr. BYRNE], and acting for him, From the Book of Leviticus (26: 12) I offer a bill he has introduced <H.R. THE LATE JOHN E. RANKIN this promise of God: I will walk among 1723) and ask unanimous consent for its Mr.
    [Show full text]
  • Hon. Donald M. Fraser Bruce Vento
    12718 EXTENSIONS OF REMARKS May 4, 1978 NAZI MINDSET SHOWS NEED FOR up in the mindset of the Nazi rhetoric, a Tuesday, May 9. There will be rollcall GENOCIDE CONVENTION mindset which called for the extermina­ votes on amendments to H.R. 130 dur­ tion of the Jewish race. ing the morning, but once it is laid aside Mr. PROXMmE. Mr. President, al­ The Genocide Convention was drafted no later than 12: 30 p.m., the Senate will though it has been several weeks since in the hope of keeping such a mindset then take up Senate Resolution 219, "Holocaust" was aired on television, I from ever again carrying outs its geno­ Calendar Order No. 682, the senior in­ feel that several of the points raised in cidal policies. It would make the destruc­ tern bill. that show were of such importance as tion, in whole or in part, of a racial, na­ At the time the Senate goes on that to merit repetition. Genocide is not an tional, religious, or ethnic group a crime easy crime to visualize, and the death bill, Mr. CURTIS will be recognized to call under international law. I applaud the up an amendment. There is a time limi­ of six million people is really beyond intent of this treaty, and I am 1ashamed most people's comprehension. tation on the Curtis amendment of not that even though President Truman to exceed 30 minutes, and under the or­ The antisemitic hysteria which swept signed the treaty in 1948, the Senate has der there will be a vote up or down on Germany during the Hitler era is one of yet to ratify it.
    [Show full text]
  • K:\Fm Andrew\81 to 90\85.Xml
    EIGHTY-FIFTH CONGRESS JANUARY 3, 1957, TO JANUARY 3, 1959 FIRST SESSION—January 3, 1957, to August 30, 1957 SECOND SESSION—January 7, 1958, 1 to August 24, 1958 VICE PRESIDENT OF THE UNITED STATES—RICHARD M. NIXON, of California PRESIDENT PRO TEMPORE OF THE SENATE—CARL HAYDEN, 2 of Arizona SECRETARY OF THE SENATE—FELTON MCLELLAN JOHNSTON, 3 of Mississippi SERGEANT AT ARMS OF THE SENATE—JOSEPH C. DUKE, 3 of Arizona SPEAKER OF THE HOUSE OF REPRESENTATIVES—SAM RAYBURN, 3 of Texas CLERK OF THE HOUSE—RALPH R. ROBERTS, 3 of Indiana SERGEANT AT ARMS OF THE HOUSE—ZEAKE W. JOHNSON, JR., 3 of Tennessee DOORKEEPER OF THE HOUSE—WILLIAM M. MILLER, 3 of Mississippi POSTMASTER OF THE HOUSE—H. H. MORRIS, 3 of Kentucky ALABAMA J. William Fulbright, Fayetteville Donald L. Jackson, Pacific REPRESENTATIVES Palisades SENATORS E. C. Gathings, West Memphis Cecil R. King, Los Angeles Lister Hill, Montgomery Craig Hosmer, Long Beach John J. Sparkman, Huntsville Wilbur D. Mills, Kensett James W. Trimble, Berryville Chet Holifield, Montebello REPRESENTATIVES Oren Harris, El Dorado H. Allen Smith, Glendale Frank W. Boykin, Mobile Brooks Hays, Little Rock Edgar W. Hiestand, Altadena George M. Grant, Troy W. F. Norrell, Monticello Joe Holt, Van Nuys George W. Andrews, Union Springs Clyde Doyle, South Gate Kenneth A. Roberts, Anniston CALIFORNIA Glenard P. Lipscomb, Los Angeles Albert Rains, Gadsden SENATORS Patrick J. Hillings, Arcadia Armistead I. Selden, Jr., William F. Knowland, Piedmont James Roosevelt, Los Angeles Greensboro Thomas H. Kuchel, Anaheim Harry R. Sheppard, Yucaipa Carl Elliott, Jasper REPRESENTATIVES James B. Utt, Santa Ana D.
    [Show full text]
  • Extensions of Remarks Hon. Craig Hosmer Hon. William H. Harsha
    5834 CONGRESSIONAL RECORD - HOUSE April 4 memorializing Congress and the President By Mr. CURTIN: By Mr. FRELINGHUYSEN: of the United States to honor Revolutionary H.R. 5503. A bill for the relief of Jose J. H.R. 5510. A bill for the relief of Carmela War hero Lt. Col. William Ledyard by giving Quintero; to the Committee on the Judiciary. Macaro; to the Committee on the Judiciary. his name to a new submarine being built at By Mr. DELANEY: By Mr. HALPERN: Groton, Conn.; to the Committee on Armed H.R. 5504. A blll for the relief of Vittorio H.R. 5511. A bill for the relief of Kon­ Services. Danovaro; to the Committee on the Judi­ stantin P. Veliskakis; to the Committee on By Mr. LIBONATI: Senate Joint Resolu­ ciary. the Judiciary. tion No. 18 of the 73d General Assembly of H.R. 5505. A blll for the relief of Stav­ By Mr. HUTCHINSON: the State of Illinois; to the Committee on roula G. Regakos (Regakou); to the Com­ H.R. 5512. A bill for the relief of Mrs. the Judiciary. mittee on the Judiciary. Maria de Jesus Umali; to the Committee on By Mr. DERWINSKI: the Judiciary. H.R. 5506. A bill to revive the ofllce of By Mr. MURPHY of Illinois: General of the Armies of the United States H.R. 5513. A bill for the relief of Fang­ PRIVATE BILLS AND RESOLUTIONS and to authorize the President to appoint Tsun Kuo and his wife Agatha Mei-Tso Kuo; Under clause 1 of rule XXII, private General of the Army Douglas MacArthur to to the Committee on the Judiciary.
    [Show full text]
  • President's Daily Diary, May 26, 1966
    n^ May 26, 1966 White House Day Thursday Joe Califano To the East Room for SIGNING CEREMONY - S. 1098 - BoX Car Bill (bill to alleviate the freight car shortage in the United States The President went directly to the podium, made REMARKS Signed the bill and distributed pens ATTENDANCE: (After the signing, the PresidentThe Vice President Cong Joseph Karth Cong Wm Springer had his picture made w/ Cong Senator Warren Magnuson Cong Thomas Pelly Cong Walter Rogers William Hungate presenting Senator Gordon Allott Cong Al Ullman Cong Ancher Nelsen the President with an invita- Senator Frank Carlson Cong Robert McClory Cong James Battin tion to the Centennial ceremony Sen. Carl Curtis Cong Lloyd Meeds Cong Don Clausen in Moberly, Missouri, th home Sen Frank Moss - Cong Mark Andrews * Cong Robert Duncan town of General Omar Bradley) Sen James Pearson Cong Robert F Ellsworth Cong Odin Langen Sen Jennings Randolph Cong Floyd V. Hicks Cong Rolland Redlin Sen George A Smathers Cong Thomas S Foley Cong Brock Adams Sen Howard Cannon Cong Henry Gonzalez Ckng Catherine May Sen Peter Dominick Cong Samuel Devine Cong Wendell TA&gaixxx Wyatt Sen Fred Harris Cong Glenn Cunningham Cone Arnold Olsen Cong Leslie Arends Cong Harley Staggers Cong Alec G Olson OTHER: ^L. Cong Clair Callan ICC: "*^ OTHERS Joseph P Adams Cong Wm Hungate T J Byrne J R Morton John W Barriger PMG O'Brien H S Kline Henry Oetjen C E Bertrand Charles Roche M J Oaks J Eldon Ophiem John M Budd Sherwin Markman R LSteinke H H Pevler George C Cheek Mike Manatos H L Hilzinger Tom Pickett M M Christy SENATE AND HOUSE STAFF MEMBERS: Milton Plumb Robert N Clark Dr.
    [Show full text]