[1] BOSTON COLL,SCH LAW,CHESTNUT HILL,MA 02167
[2] US DEPT TREASURY,OFF TAX ANAL,WASHINGTON,DC 20226
[3] GEORGETOWN UNIV,WASHINGTON,DC 20007
[4] US CONGRESS,CONGRESS BUDGET OFF,DIV TAX ANAL,WASHINGTON,DC
[5] US CONGRESS,JOINT COMM TAXAT,WASHINGTON,DC