George J. Mitchell

U.S. Senate : Legislative Records. Taxes, Budget, and Economics, 1980-1994.


32 linear feet.
Arranged by subject.
Catalog Number: M202.6.2.10

Description:
This series contains memos, correspondence, reports, studies, polls, statistics, drafts and mark-up versions of legislation, full copies and excerpts from government and industry publications, and news clippings.

Material was compiled from 1980 through 1994 and concerns the yearly federal budget process, federal tax issues and revenue options, and economic and political factors that had bearing on tax and budget issues. The material reflects major shifts in the national economic, budget, and tax situations, as well as the Mitchell office response to the the rising national debt and the Reagan and Bush administration policies in taxation, budget, and economics. A major concern of the Mitchell legislative program was to support fairness in the distribution of the tax burden, particularly promoting progressive rather than regressive taxation. The function of the tax, budget, and economics advisor was to evaluate legislative proposals and revenue plans for achieving budget goals in light of the Senator's political agenda, track the effects of legislation on Maine industries and interests, and propose and assess tax incentives for national and state agendas.

In 1986 Mitchell commissioned a Congressional Budget Office study, "The Changing Distribution of Federal Taxes: 1975-1990," a study of the distribution of tax burden on different sectors of wage earners. The results supported his contention that the overall tax burden was increasingly weighted more heavily on middle-income wage earners than on the high-income.

Specific tax related initiatives of concern to the Mitchell office were the Low Income Housing Tax Credit (see the Housing series), the Mitchell Amendment to the 1986 Tax Act, the 1989 Senatorial Election Campaign Act, inclusion of provisions such as the Completed Contract Method, tax exempt bonds, and the Long-Term Care Amendment to the Social Security Act, Omnibus Budget Reconciliation Acts of 1990 and 1993, as well ongoing yearly budget and appropriations discussions. Senate committees involved in different aspect of these processes were the Banking Committee, for economic stabilization and defense production, foreign trade promotion, aid to industry, money and credit, and international economic policy; the Commerce Committee for science, engineering and technology research and development; the Finance Committee for taxation and trade issues; and the Foreign Relations Committee for international monetary issues.

Robert Rozen was the staffer responsible for the economics, banking, and tax issues in Senator Mitchell's office. Grace Reef also maintained significant sectors of files, as did with Tom Gallager and David Ray.


Access Restrictions: Restricted until January 3, 2015.

Container List

Boxes 642-666: Robert Rozen
Boxes 667-668: Grace Reef
Boxes 669-670: Tom Gallager
Box 671: David Ray

Robert Rozen


  • Box 642
    · Environmental Tax Issues
    · Biomass Energy Taxes
    · Wood to Energy Alternative Energy
    · Diesel Tax & Taxpayer Rights - March 1988 Markup
    · Section 89 Non-discrimination Rules [2]
    · [Federal Spending/Financial & Trade Deficits] [3]
    · ESOP's
    · Catastrophic Care
    · Catastrophic Care Conference [Issues]
    · Catastrophic Care Taxes
    · Excise Tax Hearings/Tax Reform [3]
    · Third Rate - 14% Bracket [1/2]
  • Box 643
    · Third Rate - 14% Bracket [2/2]
    · Third Rate - 14% Bracket - Middle Class [3]
    · Third Rate - 14% Bracket - [Reform/Amendments] [3]
    · Coin Redesign Act
    · Multi-employer Pension Plans
    · Middle Class
    · Biennial Budget
    · Publishers Re-Publication Expenses
    · Single Premium Life Insurance
    · Life Insurance Taxation
    · R & D Tax Credit
    · Taxation of Foreign Students
    · Insurance Industry
    · Miscellaneous Tax Issues 1989/1990
    · State Sales Taxes - (FIFRA - 1981 Reauthorization & 1981 Amendments) [2]
  • Box 644
    · Leverage Buyouts - LBO's [2]
    · Child Care - ABC & Tax Credits
    · Pension Benefits
    · Reinsurance Excise Taxes
    · Retiree Health Issues
    · 401(k)s CODA's
    · 1988 Tax Bill - Section 89Nondiscrimination Rules
    · Leon Brock - Low Income Transition - 1988 Tax Bill
    · 1988 Tax Bill - Structured Settlements
    · 1988 Tax Bill [& Misc.]
    · Expiring Tax Provisions
    · Mortgage Revenue Bonds - 1988
    · Pleasant Hill - I.R.S. - Merton Henry
    · Underfunded Pension Plans
    · Sternman's Exemption - 1987
    · Pryor Pension Bill
    · 861 - Foreign Source Income
    · Excise Tax Issues [2]
    · Charity Regulations/Grass Roots Lobbying
    · Miscellaneous Issues - 1988
    · Oil Industry Incentives - 1986
    · Tuition Prepayment Plans
    · CIAC - Water Companies
    · Taxpayer Bill of Rights
    · Utility Taxation - Excess Reserve
    · Education Tax Incentives
  • Box 645
    · Master Limited Partnerships - MLP's
    · 1988 Budget/Tax Proposals
    · Investment Interest Limits - Jerry Tipper/Cascade Woolen Mills
    · 1987 Tax Bill/1988 Reconciliation [2]
    · Debt Limit Extension 1985-1987
    · Unitary Taxation/Pension Reversions
    · Retiree Health Benefits
    · Timber Industry Taxation
    · Minimum Taxes [2]
    · Pension Benefit Guarantee Corporation [2]
    · Student Loan Bonds
    · Radon Gas - Medical Deduction Bill
    · Fraser Paper
    · Wronbo Hydroelectric
    · Georgetown University/Tax Exempt Bonds
    · Imputed Interest Rates [2]
    · S.146 - Sternman FUTA Exemption
  • Box 646
    · Port User Fees [3]
    · 7701(e) Definition of Service Contracts - CMP
    · World Peace Tax Fund
    · Corporate Aircraft
    · Customs User Fees - 1986 Budget
    · Oil Import Fees [3]
    · [Legislation to Permit Partnerships, Sub-S Corps, and PCS's to Retain Fiscal Taxable Year]
    · Investment Advice - Mutual Funds
    · Villers Foundation - 501(c)(4)
    · Electric Co-ops - 401(k)
    · [International Trade S.1405 - Distilled Spirits Tax Payment Act]
    · S.1332 - CCF Credit
    · Nuclear Decommissioning
    · [President's Tax Proposals] [2]
    · W-4 Forms
    · PBGC Issues - 100th Congress [2]
    · [Technical Corrections - 1986 Tax Act]
    · Reconciliation Revenue Options
  • Box 647
    · Indian Bonds
    · Advertising Expense Deductions
    · Retiree Health Benefits [3]
    · CBO Excise Tax Study
    · Excise Taxes [2]
    · Railroad Retirement Fund
    · [Transit Income & Taxes] [3]
    · Charity Regulations/Grass Roots Lobbying [3]
    · [Income Tax]
    · Distributional Information
    · Tax Rate Amendments
    · CBO Tax Burden Study [2]
  • Box 648
    · Letters and Articles on CBO Study [2]
    · CBO Tax Burden Studies
    · CBO Tax Burden Study [4]
    · FY'86 - Budget Resolution
    · Finance Committee Deficit Reduct
    · FY'86 - Budget Resolution [4]
    · Grace Commission
    · Line Item Veto
    · '85 Debt Limit - Gramm-Rudman [1/3, 2/3]
  • Box 649
    · '85 Debt Limit - Gramm-Rudman [3/3]
    · FY'86 - Budget Resolution [2]
    · Community Revitalization Act
    · Foreign Investment
    · Uninsured Options
    · Mitchell Initiative Uninsured
    · Reconciliation - FY'87
    · [Description of Provisions of H.R. 5300 - Sept. 1986]
    · Mitchell Revenue Issues - LTC
    · Long-Term Care - Rewrite
    · National Debt
    · Economic Issues '84
    · Miscellaneous Issues
    · DPC - Special Reports
    · Tax & Budget Fairness
    · [Issues in Cigarette Tobacco Trade]
    · Deficits & Interest Rates
    · Economic Issues
    · International Monetary Issues
    · I.R.A./Feldstein File
    · Economic Statistics - 1981
    · DPC - Economic Issues [2]
  • Box 650
    · 1984-1985 Budget - Deficit Pkg & Reconciliation [2]
    · [Tax Incentives for Increasing Savings & Investments]
    · Superfund Markup - Senate Finance - May 16, 1985
    · Budget Negotiations - 1990 - Sequester Numbers
    · Budget Negotiations - 1990 - Memos
    · Budget Negotiations - 1990 - Revenues
    · Budget Negotiations - 1990 - Comments & Proposals
    · Budget Negotiations - 1990 - Budget Process Reform
    · Budget Negotiations - 1990 - Numbers
    · Mitchell [5]
    · Small Business
    · State Budget Issues
    · Keyes Fiber
    · Sun Savings
    · Maine "Plain Language" Law
    · Convict Labor
    · Original Issue Discount - Imputed Interest Rates
    · Original Issue Discount [1/3, 2/3]
  • Box 651
    · Original Issue Discount [3/3]
    · Wilson/OPM Long-Term Care
    · LTC Studies and Miscellaneous Info.
    · Long-Term Care Proposals - LTC Legislation
    · Mitchell Specifications and Bill - LTC
    · Long-Term Care - Insurance Industry Issues
    · G.J.M. 1986 Floor Amendment - Congressional Record [3]
    · Social Security Surplus [3]
    · Moynihan Social Security [2]
    · 1989 & 1990 Finance Markups - UNUM and DAC/NONCAN A&H
    · 1989 & 1990 Finance Markup - Finance Committee [3]
    · [Substitutes for Byrd Amendment - Clean Air Act of 1989]
    · FY'90 Budget [2]
  • Box 652
    · Bush Administration Revenue - 1990 Budget
    · Asset Sales
    · FY 1991 Budget - Bush
    · Budget Reform
    · National Economic Commission - Deficit Reduction Caucus
    · FY 1989 Budget
    · 1990 Debt Limit
    · Member Initiatives (1989-1990)
    · FY'88 Budget (1987)
    · 1990 Bush Revenues FY 1991 Budget
    · Rules Committee 1988-1990
    · Fall 1989 Budget Negotiations
    · October 1989 Debt Limit - K. Gaines
    · FSLIC Crisis - Firrea [3]
    · Economic Studies
    · TRAC and CEO's
    · Timber and Tax Reform [2]
  • Box 653
    · Transition Rules/Concurrent Res. [2]
    · Tax Reform - Misc. [3]
    · Life Insurance [Industry]
    · Tax Reform - Polls on Voter Attitudes [2]
    · [Technical Corrections Bill for Tax Reform Act of 1986]
    · [Joint Committee on Taxation - Aug. 16, 1986]
    · Maine Tax Reform Hearings [2]
    · State and Local Governments [2]
    · Economic Forecasters - Wharton, DRI, Chase [2]
    · Gas and Water Companies - Depreciation and Contributions
    · IRA's - Individual Retirement Accounts
  • Box 654
    · Saturday Core Group Meeting - Tax Reform
    · Tax Burden of Poor Families
    · Tax Compliance - Trust Fund
    · Home Builder Bonds
    · Solid Waste Disposal Facilities
    · Depreciation Issues
    · Pension Issues - Trusts/Estates
    · Accounting Issues
    · Financial Institutions
    · Real Estate
    · Property and Casualty Companies
    · Tax Exempt Bonds [2]
    · Small Business
    · Credit Union Taxation [Financial Institution]
    · Financial Institutions
    · Employee Benefits/Health Insurance
    · Capital Construction Fund
    · Completed Contract Accounting
    · Thrift Industry Contributions
    · Independent Expenditures - Common Cause
    · Common Cause - Introduced Legislation
    · Common Cause - Articles
    · Common Cause/Mitchell Statements
    · Common Cause - Talking Points
    · Memos on S.137
    · Comments on Legislation [S.137 - Campaign Finance Reform]
    · Bundling [S.137]
    · S.137 on Floor
    · F.E.C. Issues
    · Common Cause Talking Points
    · Summaries of S.137
    · Spending Statistics [1/2]
  • Box 655
    · Spending Statistics [2/2]
    · 1989 Campaign Finance Reform - House Bill
    · 1989 Campaign Finance Reform - PAC Numbers
    · 1989 Campaign Finance Reform - Summary of E.E.A. of 1990
    · 1989 Campaign Finance Reform - Side by Sides
    · 1989 Campaign Finance Reform - Polls
    · 1989 Campaign Finance Reform - Public Funding
    · Proposals of Senators [Campaign Finance Reform]
    · Mitchell - Dole
    · Dole-Mitchell Task Force
    · Constitutional Issues [2]
    · G.O.P. Proposals [Campaign Finance Reform]
    · Boren PAC Limitation Amendment [2]
    · [Amendment to FECA - Senatorial Election Campaign Limits & Financing] [2]
    · 1987 Public Finance
    · Campaign Tax Credit
    · Voter Registration [2]
    · Election Law - Miscellaneous
    · Rules Committee
    · 100% Tax Credit
    · Public Financing [2]
    · [Amendments to Campaign Act] [1/3, 2/3]
  • Box 656
    · [Amendments to Campaign Act] [3/3]
    · 1987 Public Finance
    · 1987 Public Finance - G.J.M. Statements
    · 1987 Public Finance - Republican Substitutes
    · 1987 Public Finance - Summaries of S.2
    · 1987 Public Finance - G.J.M. Memos
    · LIHC Studies
    · Rangel Hearings on LIHTC Act of 1989
    · Technical Corrections Low Income Housing Credit [2]
    · Technical Corrections '86
    · Cranston Bill
    · Low Income Housing Tax Credit - Miscellaneous Issues
    · LIHC - Recommendations to Task Force
    · LIHC - Policy Options
    · Low Income Housing Tax Credit
    · Rangel Preservation Legislation
    · LIHC Articles
    · LIHC Leaders
    · 1989 Amendments to LIHTC [4]
    · H.U.D. Inspector General - MOD Rehab. Programs
    · LIHC Letters
    · LIHC Task Force Materials [1/3]
  • Box 657
    · LIHC Task Force Materials [2/3, 3/3]
    · Finance Committee Budget Reconciliation (Markup September 17, 1985) [2]
    · Finance Committee Budget Reconciliation (Amendments/Federal Judges)
    · 1990 Low Income Housing Credit [2]
    · Superfund - [Misc.]
    · Superfund - Introduced Bills
    · Superfund - Waste End
    · Superfund - Feedstocks
    · Superfund - EPA '85
    · Superfund - Mitchell/Chafee
    · Superfund
    · Superfund - Mitchell [& related] [2]
    · Cranston/D'Amato Task Forces
    · Low Income Housing Credit [Bob Rozen] [4]
    · Low Income Housing Maine Issues
    · Low Income House -Legislative Proposals
    · Threat to Existing Federal Housing
    · Low Income Housing - Technical Corrections
    · Uninsured Articles
  • Box 658
    · Finance Hearing on Uninsured
    · Union Mutual [2]
    · Union Mutual (Conference)
    · Union Mutual Trip/Speeches UNUM [2]
    · Miscellaneous Maine Issues (GNN v. GP)
    · 1985 Legislative Memos [2]
    · [Report on 1988/89 Fed. Savings and Loan Insurance Corp. Asst. Agreements - Volume 1]
    · [Report on 1988/89 Fed. Savings and Loan Insurance Corp. Asst. Agreements - Volume 2] [2]
    · [Report on 1988/89 Fed. Savings and Loan Insurance Corp. Asst.Agreements - Volume 3]
    · [Report on 1988/89 Fed. Savings and Loan Insurance Corp. Asst. Agreements - Volume 4]
    · [Significant Federal Tax Legislation/Venture Capital]
    · Ruckelshaus Hearings [2]
    · 1985 Legislative Memos [2]
  • Box 659
    · 1986 Legislative Memos [Jan.-June, 1986 - Rozen, Carolla, & Hart] [2]
    · [Mitchell - One-year Extension on FUTA Exemption for Certain Fishermen]
    · [Non-rubber Footwear Escape Clause Investigation - ITC Staff Report]
    · Mortgage Revenue Bonds
    · [Briefing on the $500 Cafeteria Plan Tax Corp.]
    · Mark-up Revenue Reconciliation - Senator George Mitchell [1987]
    · Superfund/301 Studies [2]
    · [Mitchell - CBO Report on Distributional Effects of Federal Taxes 1975-1990 (October 1987)]
    · [Report of the Mitchell-Dansforth Task Force on Low Income Housing Credit]
    · [Senate - Hearing on Collection of State Sales Taxes]
    · [Nat. Council of State Housing Agencies - Evaluating Tax-Credit Projects] [2]
    · [Accessing Capital Markets for Affordable Rental Housing & Costs Associated with Low Income Housing Tax Credit Partnerships]
    · [Low Income Housing Tax Credit Legislation - Excise Taxes]
    · Conference Committee - 1988 Revenue Reconciliation - Mitchell
    · [National Council of State Housing Agencies - Low Income Housing Tax Credit Program]
    · Mitchell - Danforth - Low Income Housing Tax Credit Briefing Book
    · Private Sector Initiatives for Protecting Affordable Housing
    · Research Report - Housing Policy Study
    · West Virginia Housing Development Fund - Low Income Housing Credit Program
  • Box 660
    · Low-Income Housing: Tax Shelters/Present Law/Boston Financial Qualified Housing Limited Partnerships
    · Loss of Existing Federally Assisted Housing - Briefing Books (May 11,1987)
    · Securities and Exchange Commission - National Housing Trust Limited Partnership
    · National Housing Trust - Limited Partnership
    · FSLIC [2]
    · [Notebook on Banking]
    · [Notebook on CFR 11]
    · [Notebook on Mitchell]
    · [Notebook on Budget 1990-1]
    · [Notebook on Budget 1990-2]
    · [Notebook on Campaign Finance Reform/Low Income Housing]
    · [Notebook on Banking 1990]
    · [Notebook on Housing 1990]
    · [Notebook on Taxes & Trade]
    · [Notebook on Taxes 1990]
    · [Notebook on Campaign Finance 1990]
    · [Notebook on Health 1989-1990]
    · [Notebook on Bentson/Taxes]
    · [Notebook on L.I.H.C. 1991]
    · Tax Reform 1986 [2]
    · State Budgets/Loans (1992)
    · CEO Pay (1991-1992)
    · Desert Shield (1991)
    · Corporate Owned Life Insurance COLI [1987-1989]
    · AMT (1993)
    · ITC (1992)
    · Kiddie Tax - Mitchell Bill Personal Injury Awards (1988)
    · L.L. Bean (1992)
    · FUTA Fish Tax Controversy (1989-1991)
    · Enterprise Zones - Development Banks (1988-1992)
    · Insurance - Urban (1992)
    · Jobs, Wages, Income (1990-1992)
  • Box 661
    · Competitiveness Council Majority Leader (1989-1991)
    · GSE Reform (1991)
    · HUD Guidelines/130% vote (1991)
    · Certain (1993)
    · Keating Issues (1991)
    · BCCI (1991-1992)
    · Thrift Issues (1990-1993)
    · Maine Utilities Tax Program Seabrook (1991-1992)
    · Credit Crunch 1991-92
    · Tax Reform 1986
    · State Administration of the Low Income Housing Tax Credit
    · State Taxation of Multinational Business
    · [Senate Joint Committee on Taxation - Deductions & Funding Extensions]
    · Corporate Mergers CRS [2]
    · 1981 Tax Bill [4]
    · Deficit Reduction Act: Possible Amendments [3]
    · Deficit Reduction Act [2]
  • Box 662
    · Deficit Reduction Act: Real Estate Tax Proposals
    · Agency Actions [2]
    · Auto Industry
    · Border Broadcasters
    · Customs Authorization FY'86
    · S.1565 - Fish Nets
    · GSP [2]
    · Inventory Accounting [3]
    · Insurance Taxation
    · Government & Tax Exempt Leasing [2]
    · Forestry Taxation
    · DISC
    · Energy Credits
    · Foreign Tax Credit
    · Maine Economy
    · S.1768 Fisherman's Energy Credit
    · R & D Tax Credit
    · S.2228 IJEC
    · S.731 - Grace Baptist Church
    · S.1570 Inventory Reform
    · S.1767 Tax Reform Bill
  • Box 663
    · Finance Committee - Fringe Benefits Hearings 7/26/84
    · Tax Law Issues
    · Indexing
    · Tax Shelters
    · 1974 Budget Act
    · Foreign Tax Issues
    · Hostile Takeovers Reports [2]
    · Financial Services Equity Act 1984 [2]
    · Memos/FY85 Budget Debate
    · Misc. Publications/FY85 Budget Debate
    · Sen. Budget Com/Dem. Pol. Com. [2]
    · Memos
    · Sen. Budget Com/Dem. Pol. Com.
    · Misc. Publications [2]
    · [Tax Exemption for Nuclear Decommissioning]
    · Urban Enterprise Zones [2]
  • Box 664
    · Broad-Based Tax Reform
    · 406.0 [3]
    · 406.0
    · 400-600
    · S.1420 Tariff Suspension - Conf, semi. [3]
    · Contemporaneous Records Autos
    · Hostile Corporate Takeovers
    · Cigarette Excise Tax
    · Airline Privileges - Pan Am
    · Banking Articles
  • Box 665
    · The Economic and Budget Outlook: Fiscal Years 1988-1992 (January 1987)
    · An Analysis of the President's Budgetary Proposals for Fiscal Year 1987 (February 1986)
    · An Analysis of Congressional Budget Estimates for Fiscal Years 1980-1982 (June 1984)
    · Baseline Budget Projections for Fiscal Years 1985-1989 (February 1984)
    · Reducing the Federal Budget: Strategies and Examples, Fiscal Years 1982-1986
    · Reducing the Deficit: Spending and Revenue Options (February 1984) [2]
    · The Economic Outlook (February 1984)
    · An Analysis of the President's Budgetary Proposals for Fiscal Year 1985 (Febraury 1984)
    · The Changing Distribution of Federal Taxes: 1975-1990 (October 1987)
    · Baseline Budget Projections forFiscal Years 1985-1989 (February 1984)
    · Tax Expenditures: Budget Control Options and Five-Year Budget Projections for Fiscal Years 1983-1987 (November 1982)
    · Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1984-1988 (October 1983)
    · Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1982-1986 (September 1981)
    · The Economic and Budget Outlook: Fiscal Years 1987-1991 (February 1986)
    · Revising the Corporate Income Tax (May 1985)
    · The Economic and Budget Outlook: An Update (August 1985)
    · Reducing the Deficit: Spending and Revenue Options (February 1984)
    · Reducing the Deficit: Spending and Revenue Options (March 1986)
    · An Analysis of the President's Budgetary Proposals for Fiscal Year 1988 (February 1987)
    · An Analysis of the President's Budgetary Proposals for Fiscal Year 1986 (February 1985)
    · President Reagan's Fiscal Year 1988 Budget (February 1987)
    · Reducing the Deficit: Spending and Revenue Options (February 1985)
    · The Economic and Budget Outlook: An Update (August 1987)
    · Reducing the Deficit: Spending and Revenue Options (January 1987)
    · The Economic and Budget Outlook: An Update (August 1986)
    · The Economic and Budget Outlook: Fiscal Years 1986-1990 (February 1985)
  • Box 666
    · Tax Reform Proposals in Connection with Committee on Finance Markup (March 18, 1986)
    · Comparison of Revenue-Related Provisions of H.R. 11 (Revenue Act of 1992) as Passed by the House and Senate (October 1, 1992)
    · National Economic Commission: Staff Papers, Background Papers and Major Testimony (March 1989)
    · National Economic Commission: Summary of Public Comments Volume 1 (March 1989)
    · Windwood Associates Limited Partnership: Confidential OfferingMemorandum
    · National Economic Commission: Summary of Public Comments Volume 2 (March 1989)
    · New Era for Housing Tax Credits: The Decisive State Agency Role (February 8-9, 1990)

Grace Reef

  • Box 667
    · Alcoholic Beverages/Federal Excise Taxes On
    · 1986 Tax Reform Effects/Income
    · Tax Assistance
    · FY'87 Reconciliation/Letters to Bentsen
    · Alternative Minimum Tax & TRA 86
    · All Savers
    · Tax Years/Partnerships & Corporations
    · Bradley - Gephardt
    · Bumpers Tax & Budget Statements
    · Capital Gains Rate Reduction
    · Capital Gains History
    · Capital Gains/1989 [2]
    · CBO Tax Study - GJM 10/87
    · CBO/Martin Study ie: 1980/Distribution
    · Taxes/Casualty & Property Ins.
    · CTJ/State Rept. 1/87
    · Charitable Contributions
    · Packwood/Moynihan Child Care
    · Classified Employees/Pensions - Taxes
    · Completed Contract Method
    · Corporate Taxes 1986 TRA
    · Dependency Exemption History
    · Tax Exempt Status/DAR
    · Depreciation & TRA 86 (4/16/87)
    · Depreciation
    · Deficit Reduction Act
    · Taxes/Business Energy Investmt. Credit
    · Consumption Taxes
    · Education/TRA Procisions
    · Employer Provided Education/Taxes
    · ESOPS
    · Excise Taxes/Present Schedule
    · Gas Excise Collection Point
    · Estate & Gift Taxes
    · Earned Income Tax Credit
    · Estate & Gift & Generation Skipping Tax
    · Excise Taxes [2]
    · Farm Income Taxation
    · Farming/Tax Effects
    · Graduate Tuition Reduction
    · Gasoline/Diesel Excise Tax Collection
    · Highway Trust Fund Taxes
    · Home Office Deduction
    · Hydro Tax Breaks
    · Imputed Interest
    · Income Distribution/Taxes
    · Income Tax History
    · Index Arbitrage
    · Tax Reform/Insurance Changes
    · Insurance Taxation/Retirement
    · Interest Deductibility/Tax Reform
    · Installment Sales
    · Tax Indexing Information
    · Taxes/Income General
    · Taxes/Interstate Gambling
    · Luxury Goods Taxation
    · Taxes/Magnetic Media
    · Mail Order Taxes
    · Medicare Access Clause
    · Medicare Clips
    · Mortgage Interest/Boats CRS
    · National Sales Tax
    · Oil Import Taxes
    · Payments In Lieu of Taxes Program
  • Box 668
    · CSRS/Lump Sum Distribution
    · Pension Revisions
    · Individual Ret. Accounts
    · Leveraged Buy-Out/Tax
    · Employee Benefits/Retirement 1986
    · Section 89/Nondiscrimination
    · Pension Accural/Over 65
    · Salary Reduction Retirement Plans
    · Super IRAs US, Social Security
    · Pension/Rate of Increase/BKGD
    · 403(b) Plans
    · [401k Plans]
    · [New Vesting Requirements for Private Pension Plans - CRS]
    · 3 Year Basis Recovery Rule
    · Passive Loss Restrictions
    · [Progressivity of the Federal Individual Income Tax and Social Security Tax; 1974 and 1980 through 1984]
    · Public Utilities
    · Public Charities/Lobbying
    · R & D Tax Credit
    · Record-Keeping IRS
    · Revenue Sharing
    · Real Estate Syndications
    · Securities Excise Tax
    · Social Security & Medicare Coverage/___ Taxes
    · Spousal Retirement/Divorce
    · State Legislator Deductions
    · Staff Draft/1. 1986
    · Social Security/Taxes & Benefits Relationship CRS
    · Social Security
    · S.S. -> Taxing Benefits CRS Report 1989
    · State & Local Taxes
    · S. Carolina v. Baker - Bends
    · Tax Reform/State Effects, Advisory Comm. on Intergovernmental Relations
    · Taxes/State & Local Treatment & Tax-Exempt Bonds
    · Tax-Exempt Bonds
    · Tax Exempt Organizations/Lobbying &Political Activity
    · Industrial Development Bonds
    · U.S. Savings Bonds/Rates
    · U.S. Savings Rate
    · Unrelated Trade/Business Income Tax
    · Tax Charts & Tables 1986
    · Tax Exemption for State & Local Dept Interest or State & Local Bonds
    · Taxpayer Bill of Rights Legislation
    · Technical Corrections Bill 1987
    · Concurrent Resolution/Tax Reform Corrections
    · Tuition Tax Credit
    · Tax Memos 1985
    · HR3838/Highlights
    · 1986 Tax Reform Enrolling Resolution
    · Technical Corrections/1988
    · Tax Reform Act/Enclosure Summary
    · Tax Reform Transition Rules
    · UBIT/Pickle
    · W-4 Forms/TRA '86
    · GJM/3rd Bracket Amendment
    · Tax Protesters/Constitutional
    · 1981 Tax Bill/Economic Recovery Tax Act of 1981
    · 1982 Tax Equity and Fiscal Resp Act of 1982/August 82
    · Flat Tax Proposals
    · 10% Withholding Letter
    · Congressional Taxes/Salaries 81
    · Tax Software

Tom Gallager

  • Box 669
    · Religious Schools Exemption (1982)
    · Leasing (1981-1982)
    · Adoption Expenses (1982)
    · CCF (1982)
    · Completed Contract Method (1982)
    · Commodity Straddles (1979-1981)
    · Corporate Minimum Tax (1982)
    · Energy Conservation - Tax Measures (1981)
    · Energy Production Taxes (1981)
    · IDBs (1981-1982) [2]
    · Independent Contractors (1982)
    · Pension Tax Reform (1982)
    · IRAs (1981)
    · Wood Stove Credit (1979-1980)
    · Balanced Budget Amendment
    · Saving Incentives (1981)
    · Taxpayer Compliance Act (1982)
    · Tax Treaties (1981)
    · Life Insurance Taxation (1981-1982)
    · Technology (1980)
    · Industrial Policy 7/81 [1/4, 2/4]
  • Box 670
    · Industrial Policy 7/81 [3/4, 4/4]
    · [Tax-Exempt Single Family MortgageBonds]
    · Resolution Trust Corp.
    · Credit Unions
    · Constituent Letters
    · Norman Reef/Lorraine Cosmetics

David Ray

  • Box 671
    · S.1392 - Case in Blanks
    · Mortgage R
    · S.2879 - 1982 Bankers Bill
    · Usury Preemption Bill
    · 2255 & Amdts.
    · Banking/Texaco DLRs
    · BKG/DIDC
    · Trade - General
  • The items below found in this series were removed from the collection:

    ·  Cumulative Index of Congressional Committee Hearings, Seventh Supplement,U.S. Senate Library, 96th Congress79-80

    · Tax Notes for the following periods:
    · Apr. - Jun. 1988
    · Jul. - Sept. 1988
    · Jan. - Mar. 1989
    · Apr. - Jun. 1989
    · Aug. - Sept. 1989
    · Oct. - Dec. 1990
    · Jan. - Mar. 1991
    · Apr. - Jun. 1991
    · Jul. - Sept. 1991
    · Oct. - Dec. 1991
    · Jan. - Mar. 1992
    · Apr. - Jun. 1992
    · Jul. - Sept. 1992
    · Oct. - Dec. 1992


George J. Mitchell Department of Special Collections & Archives · Staff · Hours
Bowdoin College Library, 3000 College Station, Brunswick, Maine 04011-8421 · scaref@bowdoin.edu · (207) 725-3288