Description of the tax treatment of imputed interest on deferred payment sales of property (and S. 56, S. 71, S. 217, S. 251, S. 729 and H.R. 2475, as reported by the House Committee on Ways and Means) : scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on May 20, 1985 /