Excerpt from Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H. R. 3035, H. R. 1456, and H. R. 563): Scheduled for Hearings Before the Committee on Ways and Means on October 2 and 29, 1991 The House Committee on Ways and Means has scheduled public hearings on October 2 and 29, 1991, on proposals relating to the Federal income tax treatment of certain intangible property. This pamphlet,1 prepared by the staff of the Joint Committee on Tax ation, provides a description of present-law tax rules and the three bills listed for the hearing (hr. 3035, hr. 1456, and hr. And a discussion of issues related to the Federal income tax treatment of intangible property and to these bills. Part I of the pamphlet is a summary of present law and the three bills listed for the hearing. Part II provides a more detailed description of the present-law tax rules relating to intangible assets and background on such tax rules and related executive and judi cial interpretations. Part III provides a more detailed description of the three bills: hr. 3035 (introduced by Chairman Rostenkowski); hr. 1456 (introduced by Mr. Vander Jagt, Mr. Anthony, and Mrs. Kennelly); and hr. 563 (introduced by Mr. Donnelly). Part IV pro vides a discussion of issues related to the Federal income tax treat ment of intangible assets and the three bills. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.