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Since the special tax provisions are likely to be amended during the first part of the 96th Congress, it is anticipated that the bench and bar will also study and comment on these special tax provisions prior to their revision.
We note some limitations of our study and comment on possible future work.
In addition a team of experts were asked to participate in the study and comment on the topic.
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The authors would like to thank Professor Mike Cousin and members of the Gillingwater and Parson laboratories for helpful advice with this study and comments on the manuscript.
SDV conceived and designed the study and commented on drafts.
NM conceived the original study and commented on the paper.
AL initiated the study and commented on the paper.
WCP helped design the study and commented on the results.
JD and RJS designed and coordinated the study and commented on the drafts of the paper.
TCC and SCL conceived, designed, and coordinated the study and commented on the final draft.
RP contributed to the conception and design of the study, and commented on the manuscript.
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