Continuation of hearings on proposed changes to administrative provisions of the Revenue Code. Focuses on the taxation of farmers cooperatives, pt.4; Includes "Federal Estate and Gift Taxes. A Proposal for Integration and for Correlation with Income Tax," Advisory Committee to Treas Dept on Estate and Gift Taxation (p. 3798-3973), pt.5.

Includes revised testimony of Feb. 6-8, 1963, the original version of which is contained in (88) H1973-0-A, pt.1; Continuation of hearings on Presidential tax proposals. Focuses on tax treatment of employment benefit plans, income from investment and sale of real estate, and retirement income, pt.2; Focuses on lump sum distributions from profit-sharing plans, pt.3; Continuation of hearings on Presidential tax reduction proposals, pt.5;Focuses on lumber sales capital gains tax exemption elimination. Includes "Economic Considerations Relating to Capital Gains Taxation of Timber," by Timber Resource Survey Committee and Stanford Research Institute, Mar., 1963 (p. 3081-3322.), pt.6; Focuses on proposed mineral depletion allowance reductions, especially oil and natural gas depletion allowances, pt.7.

February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index