Tax Breaks for the Few Hinge on Access to Power
1st in series of two articles on 'narrow interest' tax legis, written by Davis E Rosenbaum and based on reporting by him and Eileen Shanahan, explains how businessmen go about getting special provisions in tax law that apparently benefit only single co or indus; most Cong com members voting on provisions do not know identity of pleaders; Tax Reform Research Group, associated with Ralph Nader, has identified more than 3 dozen narrow interest sectors in bill approved by Sen Finance Com in June; Sen Edward M Kennedy has attacked method whereby narrow interest provisions get into tax legis as scandal and disgrace; specific cases of narrow interest legis and how legis became part of tax bill detailed; Hall illus (L)