Tax aspects of black lung benefits legislation : hearing before the Committee on Finance, United States Senate; Ninety-fourth Congress, second session; on H.R. 10760, An Act to Amend the Federal Coal Mine Health and Safety Act to Revise the Black Lung Benefits Program Established Under Such Act in Order to Transfer the Residual Liability for the Payment of Benefits Under Such Program from the Federal Government to the Coal Industry, and for Other Purposes; September 21, 1976.