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<p><b>Government Publishing Office</b></p><p>U.S. Congress<br>House of Representatives<br>Committee on Small Business</p><p>HEARING ON CASH VERSUS ACCRUAL: THE POLICY IMPLICATIONS OF THE GROWING INABILITY OF SMALL BUSINESSES TO USE SIMPLE TAX ACCOUNTING</p><p>Date(s) Held: 2000-04-05</p><p> 106th Congress, 2nd Session</p><p>GPO Document Source: &lt;a href="<a rel="nofollow" class="external free" href="https://www.gpo.gov/fdsys/pkg/CHRG-106hhrg65508/content-detail.html">https://www.gpo.gov/fdsys/pkg/CHRG-106hhrg65508/content-detail.html</a>" rel="nofollow"&gt;CHRG-106hhrg65508&lt;/a&gt;<br>Superintendents of Documents ID: Y 4.SM 1</p><p>Witnesses:</p><ul><li>Mikrut, Joseph M., Tax Legislative Counsel, United States Department of the Treasury, Washington DC</li><li>Mieras, Shane, Project Manager, Mid-Ceitling and Drywall, Rockford, Michigan</li><li>Wulkopf, David E., CPA, Treasurer, Beckner Painting Midwest, Inc., St. Louis, Missouri</li><li>Harris, Roger, President, Padgett Business Services, Athens, Georgia</li><li>Olson, Pamela F., Chair-Elect, Section of Taxation, American Bar Association</li><li>Satagaj, John S., Managing Partner, London and Satagaj, Washington, DC</li><li>Schneier, Abraham L., Partner, McKevitt &amp; Schneier, Washington, DC</li></ul><p>Related Items:</p><ul><li>&lt;a href="<a rel="nofollow" class="external free" href="https://www.govtrack.us/congress/bills/106/hr1004">https://www.govtrack.us/congress/bills/106/hr1004</a>" rel="nofollow"&gt;United States House Bill 1004  (106th Congress)&lt;/a&gt;</li><li>&lt;a href="<a rel="nofollow" class="external free" href="https://www.govtrack.us/congress/bills/106/s2246">https://www.govtrack.us/congress/bills/106/s2246</a>" rel="nofollow"&gt;United States Senate Bill 2246  (106th Congress)&lt;/a&gt;</li><li>&lt;a href="<a rel="nofollow" class="external free" href="https://www.govtrack.us/congress/bills/106/hr2273">https://www.govtrack.us/congress/bills/106/hr2273</a>" rel="nofollow"&gt;United States House Bill 2273  (106th Congress)&lt;/a&gt;</li><li>&lt;a href="<a rel="nofollow" class="external free" href="https://www.govtrack.us/congress/bills/106/hr3594">https://www.govtrack.us/congress/bills/106/hr3594</a>" rel="nofollow"&gt;United States House Bill 3594  (106th Congress)&lt;/a&gt;</li><li>Congressional Serial No. 106-49</li></ul><br>Subjects: 106th;House</div>
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Committee on Small Business</div>
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