| Date |
Report No. |
Title |
| Date Aug. 3, 1995 |
Report No. HEHS-95-131 |
Title
United States General Accounting Office GAO
August 1995 Report to Congressional Requesters COLLEGE SAVINGS Information on State Tuition Prepayment Programs GAO/HEHS-95-131 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-254026 August 3, 1995 The Honorable Nancy Landon Kassebaum Chairman, Committee on Labor and Human Resources Unit... |
| Date June 8, 1995 |
Report No. T-GGD-95-179 |
Title
United States General Accounting Offke Testimony
Before the Senate Finance Committee United States Senate For Release an Delivery Expected at 9:30 a.m. Thursday June 8, 1995 EARNED INCOME CREDIT Noncompliance And Potential Eligibility Revisions
Statement of Lynda D. Willis, Associate Director Tax Policy and Administration Issues General Government Division GAO/T-GGD-95-179 EARNED INCOME CREDIT: NO... |
| Date May 10, 1995 |
Report No. T-GGD-95-161 |
Title
United States General Accounting Office Y GAO
For Release on Delivery Expected at 1O:OO a.m. Wednesday May 10,199s Testimony
Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives TAX POLICY Additional Infomation on the ResearchTax Credit
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Division RESEARCHTAX... |
| Date April 4, 1995 |
Report No. T-GGD-95-136 |
Title
United States General Accounting Offke Testimony
Before the Committee on Governmental Affairs, United States Senate For Releaseon Delivery Expectedat 1OkJ a.m. EDT Tuesday April 4,199s EARNED INCOME CREDIT : Targeting to the Working Poor
Statement of Lynda D. Willis, Associate Director Tax Policy and Administration Issues General Government Division EARNED INCOME CREDIT: TARGETING TO THE WORKING P... |
| Date April 3, 1995 |
Report No. GGD-95-88 |
Title
United States General Accounting Office GAO
April 1995 Report to the Honorable William J. Coyne, House of Representatives TAX POLICY Experience With the Corporate Alternative Minimum Tax GAO/GGD-95-88 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260125 April 3, 1995 The Honorable William J. Coyne House of Representatives Dear Mr. Coyne: This repo... |
| Date April 3, 1995 |
Report No. T-GGD-95-140 |
Title
United States General Accounting Offke GAO
For Releaseon Delivery Expected at 9:3Qa.m. Monday April 3,1!295 Testimony
Before the Subcommittee on Taxation and Internal Revenue Service Oversight, Committee on Finance United States Senate TAX POLICY Information on the Research Tax Credit
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Division... |
| Date March 31, 1995 |
Report No. GGD-95-122BR |
Title
United States General Accounting Office GAO
March 1995 Briefing Report to the Chairman, Committee on Governmental Affairs, U.S. Senate EARNED INCOME CREDIT Targeting to the Working Poor GAO/GGD-95-122BR GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260826 March 31, 1995 The Honorable William V. Roth, Jr. Chairman, Committee on Governmental Affairs... |
| Date Feb. 27, 1995 |
Report No. T-GGD-95-97 |
Title
United States General Accounting Of&e I Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives For Release Delivery on Expected at 1O:OO EST a.m., on Monday February27,1995 TAX ADMINISTRATION IRS’ Fiscal Year 1996 Budget Request and the 1995 Filing Season
Jennie S. Stathis Director, Tax Policy and Administration Issues General Government Division IR... |
| Date Feb. 16, 1995 |
Report No. GGD-95-66 |
Title
United States General Accounting Office GAO
February 1995 Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1994 Annual Report on GAO’s Tax-Related Work GAO/GGD-95-66 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259954 February 16, 1995 The Honorable Bob Packwood Chairman, Committee on Finance United States Senate The ... |
| Date Feb. 16, 1995 |
Report No. RCED-95-51 |
Title
United States General Accounting OflIce GAO Report to the Honorable Ron Wydm, House of -Representatives -.-.-.. GAO ~~ United States General Accounting Office Washington, D.C. 20648 Resources, Community, Economic Development and Division -.... ~~ B-259111 February 16, 1995 The Honorable Ron Wyden House of Representatives Dear Mr. Wyden: Timberlands in Washington state, Oregon, and California are o... |
| Date Jan. 25, 1995 |
Report No. T-HEHS-95-63 |
Title
United States General Accounting Office Testimony
Before the Committee on Governmental Affairs United StatesSenate For Release on Delivery . Expected at 9:30 a.m. Wkhesday, January X5,1995 LOW-INCOME FAMILIES Comparison of Incomes of AFDC and Working Poor Families
Statement of Jane L. Ross, Director, Income Security Issues Health, Education, and Human Services Division : i Mr. Chairman and Members... |
| Date Jan. 18, 1995 |
Report No. T-HEHS-95-55 |
Title
United States General Accounting Of’fice GAO Testimony
Before the Subcommitteeon Labor, Health and Human Services,Education, and Related Agencies, Committee on Appropriations House of Representatives For Releaseon Delivery Expectedat 230 p.m., EST Wednesday,January 18, 1995 DEPARTMENT OF LABOR Opportunities to Realize Savings
Statementof Linda G. Morra, Director Education and Employment Issues H... |
| Date Oct. 25, 1994 |
Report No. GGD-95-27 |
Title
United States General Accounting Office GAO
October 1994 Report to the Honorable William V. Roth, Jr., U.S. Senate TAX ADMINISTRATION Earned Income Credit—Data on Noncompliance and Illegal Alien Recipients GAO/GGD-95-27 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-258683 October 25, 1994 The Honorable William V. Roth, Jr. United States Senate D... |
| Date Oct. 7, 1994 |
Report No. GGD-95-5 |
Title
United States General Accounting Office GAO
October 1994 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Continuing Problems Affect Otherwise Successful 1994 Filing Season GAO/GGD-95-5 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-258301 October 7, 1994 The Honorable J.J. ... |
| Date June 3, 1994 |
Report No. GGD/AIMD-94-122 |
Title
June 1994 i .l’ . y,. ;... ‘ ._ . . ., ,’ , : :.._’ ‘ .:I ‘ , I . -. ,_,. -’ I :’ ,’ I/ ’ _.r :,. ;.,. : ‘ :, ,*I,, 3 s, ,_ ,, ) I,: ” ;I. ’ :: :I, : : ~ : .’ GAO United States General Accounting Office Washington, D.C. 20648
General Government Division B-256272 June 3,1994 The Honorable William J. Coyne House of Representatives Dear Mr. Coyne: This report responds to y... |
| Date May 13, 1994 |
Report No. GGD-94-139 |
Title
United States General Accounting Office “GAO ’
May 1994 Report to the Chairman, Special Committee on-Aging, U.S. Senate TAX POLICY Pharmaceutical Industry’ Use of the s Reseafch Tax Credit GAOIGGD-94-139 B-256950 May 13, 1994 The Honorable David Pryor Chairman, Special Committee on Aging United States Senate Dear Mr. Chairman: This report is the second part of a response to your request to r... |
| Date May 2, 1994 |
Report No. GGD-94-99 |
Title
United States General Accounting Offux GAO Report to the Chairman and the Ranking Minority Member, Subcommittee on Health, Committee on Ways and Means, House of Representatives TAX POLICY
-- MC Health insurance ‘
-m - &dit -17 T Participation
-*--- Hate Was Low
- . . I WOIGGD-94-99 GAO United States General Accounting Office Washington, D.C. 20548
General Government Division B-255852 May 2, 1994... |
| Date March 31, 1994 |
Report No. GGD-94-82 |
Title
United States General Accounting Offke Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1993 Annual Report on GAO’s Tax-Related ...* ’ GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-242620 March 31,1994 The Honorable Daniel P. Moynihan Chairman, Committee on Finance United States Senate The Honorable John Glenn Chairm... |
| Date Sept. 24, 1993 |
Report No. GGD-93-145 |
Title
TAX POLICY Earned Income Tax Credit: Design and Administration Could Be Improved - ..” .ll”_~llll~..“._.l”~ll,ll~~ (;~\o/(;(;I)-!):~-I.lr, “l.-l---.---.--. ..-- -- --.-.~~ - _- GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-250709 September 24,1993 The Honorable Bill Bradley United States Senate Dear Senator Bradley: This report responds ... |
| Date July 16, 1993 |
Report No. RCED-93-31 |
Title
IJnited States GexacraX Accounting Office GAO
July 1993 Report to Congressional Comnittees -- PUBLIC HOUSING Low-Income Housing Tax Credit as an Alternative Development Method GAO/RCED-93-31 GAO United States General Accounting Office Washington, D.C. 20648 Resources, Community, and Economic Development Division B-250157 July 16,1993 The Honorable Paul S. Sarbanes Chairman The Honorable Christophe... |
| Date June 17, 1993 |
Report No. T-RCED-93-54 |
Title
Mr. Chairman and Members of the Subcommittee: We appreciate the opportunity to provide you with the results of our work on the low-income housing tax credit program as an alternative to the public housing program in developing public Both programs are designed to develop housing through housing. either acquisition of previously constructed housing or Public Housing Authorities (PHA) are construct... |
| Date June 8, 1993 |
Report No. GGD-93-109 |
Title
United States General Accounting Office GAO
June 1993 Report to the Chairman, Committee on Finance, U.S. Senate TAX POLICY Puerto Rico and the Section 936 Tax Credit GAQ&GD-93-109 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-253336 June 8,1993 The Honorable Daniel P. Moynihan Chairman, Committee on Finance United States Senate Dear Mr. Chairman: ... |
| Date March 31, 1993 |
Report No. GGD-93-68 |
Title
IJnit.c?t)St,at.w (;ctrrcraI Arcounting Office GAO Rqmrt to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1992 Annual Report on GAO’ Tax-Related s Work 148634 United Statee General Accounting Office Washington, D.C. 20648 General Government Division B-242620 March 31, 1993 The Honorable Dan Rostenkowski Chairman, Committee on Waysand Means House of Representatives~ The Honora... |
| Date March 30, 1993 |
Report No. T-GGD-93-20 |
Title
United States General Accounting Office Testimony
Before the Subcommitteeson Select Revenue Measuresand Human Resources,Committee on Ways and Means, U.S. House of Representatives For Release Delivery on Expectedat 10:00am. EST Tuesday March 30,1993 EARNEDINCOMETAX CREDIT Effectiveness of Design and Administration
Statementof JennieS. Stathis, Director Tax Policy and Administration Issues General G... |
| Date March 25, 1993 |
Report No. GGD-93-63 |
Title
------ II-- I Jnitrxl States Ger~rtral Accounting Office GAO Ikport to t,he Honorable William J. Coyne, House of Representatives TAX POLICY Many Factors Contributed to the Growth in Home Equity Financing in the 1980s GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-260710 March 25, 1993 The Honorable William J. Coyne House of Representatives Dear Mr.... |
| Date March 19, 1993 |
Report No. GGD-93-60 |
Title
iGY*l1 I !)!):I TAX ADMINISTRATION Erroneous Dependent and Filing Status Claims
.. ,.. . _ 148852 I I I RESTRICTED--Not to be released outside the General Accounting Office unless. specifically approved by the Office of Congrm .I .I .“,_ .l.l_ I. .- . -. -... __... .I. _........_.._ ---__-- _-.--..I-.. .-----_-._- _-.. -- ---.-_._.... _-- -_ I. ““I ..I ,.1..“. . .ll_- ..-.. “...I--.-- .-... |
| Date Feb. 8, 1993 |
Report No. GGD-93-11R |
Title
GAO General Accounting Omce Washington, D.C.20548 General Government Division united states
B-252146
February 8, 1993 Mr. Michael P. Dolan Acting Commissioner Internal Revenue Service Dear Mr. Dolan: 148488 I During the summer of 1992 we initiated a review of taxexempt insurance companies. We became aware that certain companies covered by Section 501 (c) 15 of the Internal Revenue Code could be es... |
| Date Jan. 19, 1993 |
Report No. GGD-93-43 |
Title
---- I Jnited Sta.t.t~s Gc~lreral Accounting Oflice GAO IZeport t,o the Chairman, Subcon-mitt;ee on Private Retirement Plans and ( )versight of the Internal Revenue Service, C.k~nmittee on Finance, I J,S. Sermtxt TAX ADMINISTRATION Overstated Real Estate Tax Deductions Need To Be Reduced (;AOl(;(;I)-!J:3-4:‘ 1 - United States General Accounting Office Washington, D.C. 20548 General Government Di... |
| Date Sept. 15, 1992 |
Report No. GGD-92-132 |
Title
IJnitxtd Staten General Accounting Office GAO
~ Sctptmher 1992 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives I TAX ADMINISTRATION IRS’ 1992Filing Season Was Successful but Not Without Problems ill~ll~lll~ Ill
147524 .” C;AO/GGL)-92-132 United Statee General Accounting Office Washington, D.C. 20548 General Government Division R-249210 S... |
| Date July 24, 1992 |
Report No. RCED-92-240R |
Title
* GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, Economic Development and Division B-249435 July 24, 1992 The Honorable Philip R. Sharp Chairman, Subcommittee on Energy and Power Committee on Energy and Commerce House of Representatives The Honorable United States John D. Rockefeller Senate IV On May 5, 1992, we briefed your representatives on our review o... |
| Date June 12, 1992 |
Report No. GGD-92-106 |
Title
_...I._ -“. - .._... “.. I ._____._____ ..--...- -. -.- ___..__-.._._--...-...---. __---.---..----- -_---------- GAO United States General Accounting Ofllee Washington, D.C. 20548 General Government Division B-248998 June 12,1992 The Honorable Sam Gejdenson Chairman, Subcommittee on International Economic Policy and Trade Committee on Foreign Affairs House of Representatives Dear Mr. Chairman... |
| Date May 13, 1992 |
Report No. T-RCED-92-63 |
Title
United StatesGeneralAccounting Of&e t4;66GQ _- * Testimony
Before the Subcommittee Oversight and Investigations on Committeeon Energy and Commerce Houseof Representatives
146650 10 am. EDT Wednesday May 13, I!392 Expccledu For Release on Delivery RURAL, RENTAL HOUSING ExcessiveProfits and Program Abusesin Multifamily Housing
Statement Judy A. England-Joseph, of Director, Housing and Community Deve... |
| Date May 4, 1992 |
Report No. GGD-92-72BR |
Title
IJnitcd States General Accounting Office __- -- *”,# & i I I GAO
M ay lW2 Briefing Report to the Chairman, Special Com m ittee on Aging, ITS Senate PHARMACEUTICAL INDUSTRY Tax Benefits of Operating in Puerto Rico
146616 RESTRICTED--Not to be releasbd outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. RELEASED GAO United States General Acc... |
| Date March 17, 1992 |
Report No. T-GGD-92-23 |
Title
United States General Accounting Office GAO .
For Releaseon Delivery Expected at 2:oOp.m. Tuesday March 17.1992 Testimony
Beforethe Su!xommitteeon Oversight, Committeeon WaysandMeans Houseof Representatives TAX ADMINISTRATION: Federal Contractor Tax Delinquenciesand Statusof the 1992Tax Return Filing Season
Statement of JennieS. Stathis,Director Tax Policy andAdministrationIssues GeneralGovernment... |
| Date Feb. 19, 1992 |
Report No. GGD-92-26 |
Title
I GAO .GD-92-i$ . GAO United States General Accounting OfTice Waehington, D.C. 20148 General Government Division B-246695 February 19,1992 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives This report is in response to Section 11113 of the Omnibus Budget Reconciliation Act of... |
| Date Jan. 28, 1992 |
Report No. T-GGD-92-11 |
Title
unitedstata General A43mln* ofEc0 GAO
For Hetuings on Tue* Janmly28,1992 Testimony
Committee on Waya and Means House of Representativea TAX POLICY Summary of G&O Work Related to Expiring Tax Provisions
Statement for the Record of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division . GAO/T-GGD-92-11 EXECUTIVE SUMMARY This statement summarizes GAO's work on f... |
| Date Nov. 1, 1991 |
Report No. GGD-92-14BR |
Title
____,___l.__ll_.__l--...- ._-_-_ _.. ----.l_ll-- --1 .-__ ---_-- --..I..“-___- No\,cbtttlwt* 100 1 .* RESOLUTION TF&JST CORPORATION Proposed Tax Credit Would Add to Government’s Cost of Selling RTC Assets GAO Llnited States General Accounting OfTice Washington, D.C. 20348 General Government Division B-246398.1 November1,1991 The Honorable Donald W. Riegle, Committee on Banking, Chairman, and U... |
| Date Oct. 2, 1991 |
Report No. T-GGD-92-1 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Wednesday October 2, 1991 Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX POLICY Amortizing Purchased Intangible Assets Statement of Jennie S. Stathis, Director, Tax Policy and Administration General Government Division Issues, GAO/T-GGD-92-01 AMO... |
| Date Sept. 17, 1991 |
Report No. T-GGD-91-68 |
Title
I. 4 United States General Ac6ounting Of!fice /q (I yyr- GAO
For Release on Delivery Expected at 1:30 p.m . Tuesday Sept. 17, 1991 Testimony 144835 The New Earned Incom e Credit Form is Com plex and M ay Not Be Needed Statem ent of Jennie S. Stathis, Director Tax Policy and Administration Issues General Governm ent Division Before the Subcom m ittee on Governm ent Inform ation Regulation Com m itt... |
| Date Sept. 12, 1991 |
Report No. GGD-91-110FS |
Title
GAO Fact, Slwt for t,he Chairman and the Ranking Minority . Member, TAX ADMINISTRATION Administrative Aspects of the Health Insurance Tax Credit 144795 I _. . . GAO United States General Accounting Office Waahiugton, D.C. 20548 General Government Division B-246026 September12,199l The Honorable Fortney H. (Pete) Stark Chairman, Subcommitteeon Health Committeeon Ways and Means Houseof Representativ... |
| Date Aug. 9, 1991 |
Report No. GGD-91-88 |
Title
ZJnit,t?d States G~ueral Accounting Office Report to the Joint Committee on
Taxation ___-_I- TAX POLICY Issues md Policy Proposals Regarding Tax Treatment of Intangible Assets ---* - -_-__ ll_-_-l_...e.l..--ll_- _l.__.._ _____-_... ..--_--,-- General Government Division B-243782 August 9,1QQl The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chai... |
| Date May 21, 1991 |
Report No. T-GGD-91-36 |
Title
United SWes Gened Accounting Omce GAO Testimony For Release on Delivery Expected at 9:OO A.M. EDT Tuesday May 21, 1991 Tax Incentives and Enhanced oi.1 Recovery Techniques Jennle S. Stathis, Director Tax Policy and Adtninistrktion General Government Division Stateiment of Issues Before the Subcommittee on Energy and the pNironment Committee on Interior and Snrular Affairs U.S. House of Representat... |
| Date Feb. 20, 1991 |
Report No. HRD-91-33 |
Title
GAO
--I.- --I... l._“..--...ll.-. ‘ ... I’ *thwirr.v 1 !)!I I I. ....“...- ..__. ._ ...I. .._. .._. - .--_.._” -- -..-______I_ ” ..-____._ TARGETED JOBS TAX CREDIT Employer Actions to Recruit, Hire, and Retain Eligible Workers Vary llllll llllllll
143200 -.-l_~---_ll-__. (;Ao,~llf~l)-!~l -:j:1 I_~ -.--- ----. l-._l.-._. ..- ..-. --_-- - General Accounting Office Human Resources Divisio... |
| Date Aug. 14, 1990 |
Report No. RCED-90-203 |
Title
____--..-..-..,. --. ._---__- - ..-_ _.-...-.. l:rritwl States ...---.---- (kr~t~wl AwonrltitIg Offiw _. GAO 1Ct:port t,o tlw Chairman, Subcommittee -on III.2 >/Mod Rclral~ Investigation, Committoc on Banking, Housing and 1~rlwr Af’ airs, IJ.S. Swatc i’ RENTAL HOUSING
Observations on the Low-Income Housing Tax Credit Program Uuited Statei. General Accounting Office Washington, D.C. 20548 Resou... |
| Date July 23, 1990 |
Report No. GGD-90-75 |
Title
c eA0
July 1990 United States General Accounting Office Report to the Chairman, Subcommittee on Energy and Power, Committee on Energy and Commerce, House of Representatives L . TAX POLICY Additional Petroleum Production Tax Incentives Are of Questionable Merit General Government Division B-237943 July 23, 1990 The Honorable Philip R. Sharp Chairman, Subcommittee on Energy and Power Committee on En... |
| Date June 19, 1990 |
Report No. RCED-90-168 |
Title
----- , 1_Jnitd States Gt?neral Accounting Office -___ G;AO
I \ Report to the Chairman, Subcommittee on HUD/Mod Rehab Investigati.on, Committee on Banking, Housing and Urban Affairs, U.S. Senate __ : ’ 1 u 1 eJ UIIC* 1 WO RENTAL HOUSING Inefficiencies From Combining Moderate Rehabilitation and Tax Credit Subsidies
._. ,‘ I!! II lllll III II
141684 GAO United States General Accounting Office Wa... |
| Date May 10, 1990 |
Report No. GGD-90-69 |
Title
United States General Accounting Office * GAO
May 1990 Report to Congressional Requesters ’ TAXPOLICY 1987 Company Years Effective Tax Rates Higher Thm in Prior General Government Division B-238544 May lo,1990 The Honorable Don J. Pease House of Representatives The Honorable Byron I,. Dorgan House of Representatives This report responds to your request that we review the overall domestic and wor... |
| Date April 27, 1990 |
Report No. T-RCED-90-73 |
Title
, United States General Accounting Office G.0 , -, Testimony For Release on Delivery Ekpectedat 9:30 a.m. EDT Friday April 27, 1990 Ixrw-Incane Housing Tax Credit Utilization and Syndication Statement of John M. Ols, Jr., Director Housing and Conmun Developkent Issues ity Resources, Cd ty and Econanic Development Division Before the Suharmittee on HUD/Moderate Rehabilitation Investigations Cam-Lit... |
| Date Feb. 27, 1990 |
Report No. T-RCED-90-34 |
Title
United States General Accounting Office Testimony USE OF HOUSING For Release on Delivery Expected at 9:30 a.m. EST Tuesday February ?7;1990 SIJBSIDJES Statement of John M. Ols, Jr., Director Housing and Community Development Community and Economic Resources, Development Division Before the Subcommittee on HUD/Moderate Investigations Committee on Banking, Housing, United States Senate Issues Rehabi... |
| Date Oct. 13, 1989 |
Report No. HRD-90-26BR |
Title
United States General Accounting Office . GAO
&tober 1989 Briefing Report to the Chairman, Subcommittee on Human Resources. Committee on Education and Labor: House of Representatives CHILD CARE Government Funding Sources, Coordination, and Service Availability GAO ,‘HRD-90-26BR GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-222989 October 13,1989 Th... |
