mr. speaker , i yield myself 90 seconds .  you know , anyone in the accountant or tax-planning profession worrying about losing business because of the estate tax is going to be smiling broadly at the end of tonight when we pass this re-creation of capital gains tax and estates .  in fact , the aba task force report devotes almost 70 pages to discussing the problems that exist with the new carryover basis rules in their legislation .  the problems identified in the report include unequal treatment of capital losses , difficulty in applying basis adjustments to property sold during the administration of the estate , treatment of property with debt and excessive basis , treatment of installment loans , unequal treatment of pension assets , administrative problems with allocation to spousal property , discrimination in favor of spouses in community property states .  even a cursory examination of that report leads to a conclusion that serious problems exist with the new rules and that their surface simplicity is quite misleading .  let us just walk through some of the titles , some of the titles of the new capital gains law that they are going to have : basis increase for certain property ; limit increased by unused built-in losses and carryovers ; spousal property basis increases ; qualified terminable interest property ; definitions and special rules for application of subsections ( b ) and ( c ) ; fair market value limitation ; coordination with section 691 ; information returns , et cetera .  and to think that for every one taxpayer getting relief under their proposal , an additional ten are now going to face this nightmare .  it is a funny way to give tax relief .  