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| Date Feb. 12, 1981 |
Report No. 114344 |
Title
Reports and Testimonies 1/7C)c; 7 7/ 629 an OPENING REMARKS OF CHARLES J. GAREIS SENIOR EVALUATOR, HUMAN RESOURCES DIVISION U.S. GENERAL ACCOUNTING OFFICE DURING THE PANEL DISCUSSION ON THE AT THE NATIONAL CONTRACT MANAGEMENT ASSOCIATION'S MID-WINTER REGIONAL SYMPOSIUM IN MELBOURNE, FLORIDA FEBRUARY 12-13, 1981 I am pleased to be here today to participate in this panel discussion of the Service Contract Act. In ...
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| Date Feb. 12, 1981 |
Report No. C-MASAD-81-1 |
Title
Reports and Testimonies UNCLASSl FI ED REPORT BY THE COMPTROLLER GENE= .OF THE UNITED STATES . PROBLEMS AFFECTING THE PROCUREMEL~TAND OPERATION OF THE ARMY'S AH-64 ATTACK HELICOPTER AND ASSOCIATED SYSTEMS DIGEST ------The attack helicopter, with its guided missiles and other armament, plays a key role in supporting ground troops battling enemy armored units concentrated'around the forward edge of the battle area. The ...
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| Date Feb. 11, 1981 |
Report No. EMD-81-8 |
Title
Reports and Testimonies * 111 II’ r* BY THECOMPTROLLERGENERAL I T I. ;ly3’J9 port To The Con OF THEUNITED STATES Residential Energy Conservation Out reach Activities--A New Federal Approach Needed The Department of Energy’s outreach act& ities are intended to encourage residential consuiners to voluntarily implement. energy conservation measures. These activities can contribute to greater energy conservation if the ...
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| Date Feb. 11, 1981 |
Report No. EMD-81-40 |
Title
Reports and Testimonies /( / & BY THECOMP7RO’ LERGENERAL {” OF THEUNITED STATES 114 3Ls Report Td’i’he Congress Actions Needed To Increase Federal Onshore Oil And Gas Exploration And Development The Nation’s need for more oil and gas development from Federal lands will not be met unless Federal agencies act to --make more lands, now closed to leasing, available for oil and gas development, --reduce the number and ...
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| Date Feb. 10, 1981 |
Report No. B-201569 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 Office of General Counsel In Reply Referto: B-201569 February 10, Mr. Roger Lewis Vice-Chairman Navajo & Hopi Indian Relocation Commission 2717 N. Steves Boulevard Building A Flagstaff, Arizona 86001 Dear Mr. Lewis: By letter of December 15, 1980, you requested our general views concerning the Possible use of travel agents by t- ...
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| Date Feb. 9, 1981 |
Report No. CED-81-44 |
Title
Reports and Testimonies COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES B-201669 FEBRUARY 9,198l The Honorable Samuel R. Pierce, Secretary of Housing and Urban Development Dear Mr. Secretary: Jr. II llll IlIllll I 114275 Shares from the t-HUD's Payment of Distributive Mutual Mortgage Insurance Fund (CED-81-44) -1 This report reviews the manner in which the Department of Housing and Urban Development (HUD) ...
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| Date Feb. 9, 1981 |
Report No. B-201570 |
Title
Reports and Testimonies GAO United States General Accounting Office . Washington, DC 20548 Office of General Counsel In Reply Refer to: B217 3-20 1570 February 9, 1981 Mr. James T. Brannan Director Defense Acquisition Regulatory Council -'- Office of the Under Secretary of Defense for Research and Engineering Dear Mr. Brannan: By letter dated December 16, 1980, you requested our comments on a }oposed revision of O-ffese- ...
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| Date Feb. 9, 1981 |
Report No. MASAD-81-2 |
Title
Reports and Testimonies OF THEUN’ITED STATES Review Of Air ~FCNC~B’S N Trainer Airc Department of The Air Force‘s original plans effectively eliminated the Navy’s current primary trainer aircraft--the T-34Cfrom consideration as its new ,primary trainer aircraft. GAO believes this elimination is inconsistent with OMB Circular A-109. This inconsistency has, however, been negated by recent congressional direction for the ...
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| Date Feb. 9, 1981 |
Report No. ID-81-15 |
Title
Reports and Testimonies BY THE COMPTROLLER GENERF+L Report To The Chairman, Subcommittee On International Operations, Committee Department To Improve Overseas Real Estate Management The Department of State is responsible for managing properties in 222 cities located in 138 countries. While State has made some progress in centralizing its real estate management, many of the problems GAO and the Congress have pointed out ...
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| Date Feb. 6, 1981 |
Report No. HRD-81-55 |
Title
Reports and Testimonies UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 HUM+N RLUMJRCU plvlsloN February 6, 1981 B-202069 The Honorable John Paul Hammerschmidt House of Representatives Dear Mr. Hammerschmidt: II IIIIll llllll 114343 Assessment of Circumstances Leading to the Contract for Comprehensive Mental Health Care Services for Cuban Entrants at Fort Chaffee, Arkansas -. FHRD-81-55) I' - I. raised ...
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| Date Feb. 6, 1981 |
Report No. ID-81-27 |
Title
Reports and Testimonies UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 INTERNATIONAL DIVISION RELEASED FEBRUARY 6,196l B-199535 The Honorable Peter W. Rodino, Jr. Chairman, Committee on the Judiciary House of Representatives Dear Mr. Chairman: 114341 Fstruction and Operation of the Refugee Process'ng Center in Bataan, the Philippines (ID-81-27) l? In response to your September 15, 1980, request we have ...
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| Date Feb. 6, 1981 |
Report No. GGD-81-30 |
Title
Reports and Testimonies I , I c R’EPORT THE BY Comptroller General OF THE UNITEDSTATES I plications Of Electronic Mail F r The Postal Service’s Work Force a El ctronic mail, an emerging development in tel 4 communications, could significantly redu e the Postal Service’s labor force over the ne 5 t 20 years. The largest reduction could be ex ‘ected if the private sector offers electronic mail services and the Service does ...
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| Date Feb. 6, 1981 |
Report No. HRD-81-47 |
Title
Reports and Testimonies BY THE US GENERAL ACCOUNTING OFFICE Report To The Secretary Of Health And Human Services Social Security Needs To Better Plan, Develop, And Implement Its Major ADP Systems Redesign Projects The Social Security Administration undertook a major project to redesign the computerized system it uses in administering the Retirement, Survivors, Disability, and Health Insurance programs. Although ...
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| Date Feb. 6, 1981 |
Report No. HRD-81-25 |
Title
Reports and Testimonies C’ ci b REPORTBY THE Comptroller General The Sti’dden Infant Death Syndrome Program Helps Families But Needs Improvement Sudden Infant Death Syndrome is the sudden and unexpected death of an apparently healthy infant which cannot be explained by a thorough medical examination. The Department of Health and Human Services’ Sudden Infant Death Syndrome Information and Counseling program is helping ...
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| Date Feb. 5, 1981 |
Report No. B-198451 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 Office of General Counsel In Reply Referto: B-198451 04~. / / February 5, 1981 Mr. John K. Scott Deputy Assistant Comptroller for Accounting and Finance Department of the Air Force Dear Mr. Scott: We agree to the proposals set forth in your letter of August 27, 1980, providing revised procedures under which your Department will ...
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| Date Feb. 5, 1981 |
Report No. HRD-81-43 |
Title
Reports and Testimonies , &’ THE COMPTROLLER GENERAL Report ToThe Congress OF THE UNITEDSTATES Unanswered Questions On Educating Handicapped Children In Local Public Schools The Education for Ali Handicapped Children Act of 1975 required States to make free appropriate public education available for all handicapped children age 3 to 18 by September 1, 1978. If this goal is to be met by at least the mid1980’s, the ...
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| Date Feb. 4, 1981 |
Report No. 114301 |
Title
Reports and Testimonies 114301 I -2 cmtractor Labor 2s ditecc six lassifiad cuaterial3, Turchases cbereby 3f obscurlcg equipnent zhe and conposicion c9nsulrant of tota; con:ra:t: owned/ f unished cost and L,zcreas:q t_he iikzlihcod eqa~-,nent would r,oz ‘be ?raperl;/ :haz Osveraznenccon~r~lleti. . 3 ..
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| Date Feb. 4, 1981 |
Report No. HRD-81-4 |
Title
Reports and Testimonies Report ToThe Con OF THEUNITEDSTATES Millions Can Be Saved By Identifying Supplemental Security Income Recipients Owning Too Many Assets In fiscal year 1979, an estimated $125 million was overpaid to Supplemental Security Income recipients who owned assets, such as bank accounts and real property, valued in excess of the limitations allowed for program eligibility. Most overpayments occurred ...
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| Date Feb. 4, 1981 |
Report No. AFMD-81-26 |
Title
Reports and Testimonies Report ToThe Congress OF THE UNITEDSTATES Accounting Changes Needed In The Railroad Industry In contrast to other industries, which use depreciation accounting for capital assests, railroads use a unique “betterment” accounting method for their track structure. GAO believes the Interstate Commerce Commission and the Securities and Exchange Commission should require railroads to adopt depreciation ...
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| Date Feb. 4, 1981 |
Report No. PSAD-81-19 |
Title
Reports and Testimonies BY THE COMPTROLLER GENERAL Report TOThe Congress OF THE UNITEDSTATES Controlling Federal Costs For Coal Liquefaction Program Hinges On Management And Contracting Improvements Two pilot plants to demonstrate direct liquefaction processes for producing synthetic liquids and solids from coal became operational during 1980. The plants were financed jointly by the Federal Government and private ...
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| Date Feb. 2, 1981 |
Report No. CED-81-25 |
Title
Reports and Testimonies BY THECOMPTROLLERGENERAL OF THEUNITEDSTATES :t Report ToThe Congress ilot Programs To Improve Guaranty Loan Procedures Need Further Development The Small Business Administration is testing two pilot programs to expedite application for, review, and approval of 7(a) guaranty loans. Although these programs are directed to the problems which are most troublesome to small businesses and lenders, GAO ...
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| Date Feb. 2, 1981 |
Report No. LCD-81-19 |
Title
Reports and Testimonies BY THE COMPTROLLER GENERAL Report To The Chairman, Committee On Appropriations, United States Senate OF THE UNITED STATES Congress Cannot Rely On The Military Services’ Reported Real Property Maintenance And Repair Backlog Data DOD’s failure to ensure uniform interpretation of its definition and instructions by the military services has resulted in various inconsistencies in the systems for ...
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| Date Feb. 2, 1981 |
Report No. HRD-81-38 |
Title
Reports and Testimonies / / JppSfp~p&2S() BY THECOMPTROLLERGENERAL Report TOThe Ccingress OF THEUNITEDSTATES Performance Of CHAMPUS Fiscal Intermediaries Needs Improvements Several years ago the Department of Defense converted its contracts with fiscal intermediaries under the Civilian Health and Medical Program of the Uniformed Services from a cost-reimbursable to a fixed-price basis, in which a set fee is paid for each ...
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| Date Feb. 1, 1981 |
Report No. 114751 |
Title
Reports and Testimonies n - P E R I O D I C A L S RECEIVED I N THE GAO A U D I T REFERENCE AND L A W L I B R A R I E S Through D e c e m b e r 1980 U.S. General Accounting Office O f f i c e of I n f o r m a t i o n S y s t e m s and Services T e c h n i c a l I n f o r m a t i o n Sources and Services B r a n c h F e b r u a r y 1981 a VI a a a w H m H 4 2 0 c n a , k a, 0 co cn rl ,Q E a, e Q) k a, u n a, w 0 0 Io w 0 ...
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| Date Feb. 1, 1981 |
Report No. 114419 |
Title
Reports and Testimonies ACCOUNTING NEWS February 1981 Federal Accounting and Financial Reporting Principles and Standards Single Audit Steering Committee GAOissued its third exposure draft on the conceptual p. framework..................... 1 An intergovernmental Single Audit Steering Committee has been organized to facilitate the implementation of the single p. 1 audit approach... JFMIP is initiating a study of the ...
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| Date Jan. 30, 1981 |
Report No. CED-81-56 |
Title
Reports and Testimonies B-201890 JANUARY 30,1981 The Honorable United States Dear Senator Sub)ect: Roger W. Jepsen Senate Jepsen: In the tSummary of MaJor Deficiencies Farmers Borne Administration's Business and Industraal Loan Program (CED-81-56) 3 Your letter of January 12, 1981, asked us to summarize malor deflcrencles found In the U.S. Department of Agriculture's (USDA'S) Farmers Home Admlnlstration's (FmHA's) ...
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| Date Jan. 30, 1981 |
Report No. HRD-81-49 |
Title
Reports and Testimonies B-194928 JANUARY 30,198l The Honorable Chairman Subcommittee on LaborManagement Relations Committee on Education House of Representatives and Labor The Honorable Gladys Noon Spellman House of Representatives Subject: Review LBenefits m’s of Contractors' for Employees NASA> Scientific Facility In -J response to Congresswoman Spellman's February 28, 1980, request and the Subcommittee's March 6, 1980 ...
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| Date Jan. 30, 1981 |
Report No. AFMD-81-28 |
Title
Reports and Testimonies Comptroller General OF THE UNITEDSTATES wtter Accounting Needed For Foreign C#untries” Deposits For Arms Purchases GA found that improvements are needed in the ollection of and accounting for foreign cou tries’ funds deposited in the United Stat for arms purchases. Also, definitive guid lines are needed for implementing the E U.S.; policy allowing foreign countries to moneys not needed to meet ...
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| Date Jan. 30, 1981 |
Report No. PAD-81-58 |
Title
Reports and Testimonies COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES 30 January a-201721 The Honorable Bob Packwood, Chairman on Commerce, Science, and Transportation u .S. Senate 1981 Committee The rlonorable Howard W. Cannon Ranking Islinority Member Committee on Commerce, Science, and Transportation U.S. Senate - Subject: "A0 Comments on Department of Transportation b Study of Amtrak State and Local ...
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| Date Jan. 30, 1981 |
Report No. PAD-81-35 |
Title
Reports and Testimonies Major Science And Technology Issues Developments in science and technology have an increasingly pervasive effect on the way we live. Consequently, public policy m,ust conti’nually address problems wh’ich have significant science and technology components. In its various functions, the Federal Government performs, funds, and regulates science and technology. These Federal activities often require a ...
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| Date Jan. 30, 1981 |
Report No. HRD-81-15 |
Title
Reports and Testimonies < l II / lQ3 4 BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITED STATES Administrative Changes Needed To Reduce Employment Of lllegal Aliens In 1977 the Department of Labor began a program of investigations directed at employers of illegal aliens (undocumented workers). Its purpose was to ensure that employers maintain compliance with labor standards, thereby removing benefits that, ...
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| Date Jan. 29, 1981 |
Report No. 114340 |
Title
Reports and Testimonies United . Stator General Accounting Washington, D.C. 20548 Office FOR *RELEASEON DELIVERY Expected at 1O:OO a.m. January 29, 1981 Statcrment Elmrr Comptroller General of B. Staats of the United States bafore the Committee on wpropriations U.S. Senate Otl Lack of Controllability I Mr. Chairman I CUZL very , the committoe that affects l- in The Faderal and Munbers pleased for every budget Budget 3 of ...
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| Date Jan. 29, 1981 |
Report No. 114339 |
Title
Reports and Testimonies __. UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTEDAT lo:00 A.M. THURSDAY, JANUARY 29, 1981 STATEMENTOF ELMER B. STAATS COMPTROLLER GENERALOF THE UNITED STATES BEFORETHE U.S. SENATE COMMITTEEON APPROPRIATIONS ON WAYSTO REDUCEGOVERNMENT SPENDING L Mr. Chairman and Members of the Committee: the opportunity several years today'to discuss some llllllllllll ...
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| Date Jan. 29, 1981 |
Report No. PSAD-81-17 |
Title
Reports and Testimonies Many of today’s mjlitary systems cannot be adequately operated, maintained, or supported be&itsa the D#&ment of Drifense does not pay enough attention to logistic support, humen fa@tors, Bnd quality assurance during the design phase df the acquisition pt?cess. These problems deter the systems’ effectiveness to defend our country ‘in case of war. _ GAD. t&&fore makes recommahdations%o improve th@ ...
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| Date Jan. 28, 1981 |
Report No. GGD-81-22 |
Title
Reports and Testimonies B’Y’ THE COMPTROLLER GENERAL Report To The Governor, Farm Credit Administration OF THE UNITEDSTATES How The Farm Credit Administration Can Improve Its Use Of Auditing The cooperative Farm Credit System holds about one third of the Nation’s total farm debt. Its supervisory body, the Farm Credit Administration, has recognized the need for independent internal review of its management activities, but ...
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| Date Jan. 27, 1981 |
Report No. LCD-81-21 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 B-201561 Logistics and Communications Division JANUARY 27,198l The The The The The The The The The The The The The Honorablet,'qom Corcoran, House of Representatives HonorableiDaniel B. Crane, House of Representatives Honorable; Philip M. Crane, House of Representatives House of Representatives HonorableEdward J. Derwinski, House of ...
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| Date Jan. 26, 1981 |
Report No. B-200555 |
Title
Reports and Testimonies COMPTROLLER GENERAL OF THE UNITED STATES * .4', .s / ' WASHINGTON D.C. 20548 January 26, 1981 B-200555 The Honorable Jesse Helms Chairman Committee on Agriculture, Nutrition, and Forestry United States Senate Dear Mr. Chairman: On October 30, 1980, your staff verbally requested that we provide information to supplement our October 9, 1980, letter to you. That letter responded to your request for ...
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| Date Jan. 26, 1981 |
Report No. B-201885 |
Title
Reports and Testimonies ~g '~ COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 B- 201885 CED1-7 January 26, 1981 The Honorable James A. McClure Chairman, Subcommittee on Department of the Interior and Related Agencies Committee on Appropriations United States Senate Dear Mr. Chairman: The purpose of this letter is to confirm agreements reached with Senate Appropriations Committee staff, concerning the ...
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| Date Jan. 26, 1981 |
Report No. CED-81-4 |
Title
Reports and Testimonies OF THE UNITEDSTATES RELEASED Poor Controls Over Federal Aiid In Massachusetts After Tqe 1978 Blizzard Caused Qbestlonable Benefit Payments :$3 enc eme f several Ma.ssachusetts counties were dea major disaster area after they experlthe worst blizzard in 100 years, Federal ency assistance was provided. nefits were needed or spent for verified artment of Justice agrees, not--citing the high cost ...
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| Date Jan. 23, 1981 |
Report No. 114222 |
Title
Reports and Testimonies UNITED STATES GENERALACCCUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVPEY EXPECTEDAT 1O:OO A.M. EST FRIDAY, JANUARY 23, 1981 STATEMENTOF HENRY ESCHWEGE DIRECTOR COMMUNITYAND ECONOMICDEVELOPMENT DIVISION BEFORE THE SELECT COMMITTEEON SMALL BUSINESS UNITED STATE SENATE ON THE SMALL BUSINESS ADMINISTRATION'S is8(a) PILOT PROGRAM -I MR. CHAIRMAN AND MEMEERS THE SUBCOMMITTEE: OF WE WELCOME ...
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| Date Jan. 23, 1981 |
Report No. B-201204 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 Office of General Counsel In Reply Refer to: B-201204 Donald Stever, Jr. Chief, Pollution Control Section Room 2644 U.S. Department of Justice 9th & Pennsylvania Avenue, NW. Washington, D.C. 20530 Dear Mr. Stever: v,~~~~~~' F~~~~b4~~~~4 ~~January CY r . 2.3, l( 1e This responds to your letter of November 10, 1980. The United States ...
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| Date Jan. 23, 1981 |
Report No. LCD-81-22 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 ___ --- B-201561 II IIll WRsl 114177 Logistics arid Ccmmunications Division JANUARY 23,1?81 The The The The The The The Honorable Honorable Honorable Honorable Honorable Honorable Zonorable Subject: Lloyd Bentsen, United States Senate John Tower, United States Senate House of Representatives James Collins, Martin Frost, House of ...
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| Date Jan. 23, 1981 |
Report No. AFMD-81-27 |
Title
Reports and Testimonies . fw’ Ill)39 BYTHE U.S.GENERAL ACCOUNTING OFFICE Chairman, Subcommittee On Legislation And National Security, House Committee On Government Operations Disappointing Progress In Improving by the u ia bii ii ,~lgreosiana!-pe)?~~~:qnol, ..- Alt t!!$%!%!ment agencies’ ‘spend hundreds of millions annually to audit Federal programs and operations, most of them still lack effective systems for resolving ...
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| Date Jan. 23, 1981 |
Report No. CED-81-22 |
Title
Reports and Testimonies BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITEDSTATES The 8(a) Pilot Program For Disadvantaged Small Businesses Has Not Been Effective The Small Business Administration’ s use of a special pilot program which gives SBA the authority to demand contracts for the 8(a) program has not been successful. SBA (1) did not have enough information to properly assess and match 8(a) firms’ ...
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| Date Jan. 22, 1981 |
Report No. B-192267 |
Title
Reports and Testimonies GAO United States General Accounting Office Washington, DC 20548 -. ,r3 op Office of General Counsel In Reply Referto: B-192267 January 22, 1981 Mr. Podis Pedrus Director, Bureau of Personnel High Commissioner Trust Territory of the Pacific Islands Saipan, Mariana Islands 96950 Dear Mr. Pedrus: We refer to your letter of November 18, 1980, to Mr. Jay Gerst, Department of the Interior, concerning ...
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| Date Jan. 22, 1981 |
Report No. CED-81-10 |
Title
Reports and Testimonies :zii Comptroller General OF THE UNITEDSTATES RELEASE Lands In The Lake Chelan National Recreation Area Should Be Returned To Private Ownership Lake Chelan National Recreation Area was established in the State of Washington in October 1969. The Congress intended that land acquisition costs be minimal, the private community of Stehekin in the recreation area continue to exist, existing commercial ...
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| Date Jan. 21, 1981 |
Report No. OCG-81-1 |
Title
Reports and Testimonies 114476 Honorable Secretary SUBJECT: /5 aoaog a Caspar W. Weinberger of Defense broposed Agenda of Significant Improvements and Cost Reduction --Department of Defense 2 WY: Management Opportunities OCG-%l-l Dear With the new Administration's dedication to increased funding to upgrade the manning, equipping, and logistic support of the Armed Services the necessity for frugal management of resources ...
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| Date Jan. 21, 1981 |
Report No. CED-81-51 |
Title
Reports and Testimonies B-201801 January 21, 1981 The Honorable United States Dear Senator Charles Senate Percy: H. Percy Tunnel and Reservoir Plan-Continue To Rise and Completion of Phase I Is Unlikely 3 (CED-81-51) In response quent agreements cost information (TARP). This is to your October 9, 1980, request and subsewe are providing updated with your office, on Chicago's Tunnel and Reservoir Plan the fourth in a ...
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| Date Jan. 21, 1981 |
Report No. EMD-81-44 |
Title
Reports and Testimonies BYTHECGMPTROLLER GENERAL Report To The Chairman, Subcommittee On Mines And Mining, House Committee On Interior And Insular Affairs OF THE UNITED STATES Possible Ways To Streamline Existing Federal Energy Mineral Leasing Rules GAO identified impediments stemming from present Federal energy mineral leasing rules that could be streamlined in preparing new in some cases GAO evaluated legislation; ...
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| Date Jan. 21, 1981 |
Report No. EMD-81-18 |
Title
Reports and Testimonies BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES New Means Of Analysis Required For Policy Decisions Affecting Private Forestry Sector Demand for U.S. timber is expected to increase dramatically over the next several decades. Even greater increases, proportionately, are forecast for timber prices, imposing a great strain on the U.S. economy. The timber capital gains tax provision ...
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