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Tax Committee Reports Basics
"When a bill is introduced in the House, a Committee Report is published which often states the reason the bill is being proposed . . . After the bill clears the House, it is considered by the Senate. The Senate Finance Committee holds hearings and prepares a report explaining any changes made to the House bill. A Conference Committee later resolves any differences between the House and Senate versions of the bill and issues its own report . . . Committee Reports are useful tools in determining Congressional intent behind certain tax laws and helping examiners apply the law properly." (Committee Reports, IRM § 184.108.40.206.2)
"Committee Reports are published in full in the Congressional Record and in part in the Internal Revenue Bulletin and Cumulative Bulletin." (Publication of Committee Reports, IRM § 220.127.116.11.2.1)
Sources of Committee Reports (Not Specific to Tax Law)
Sources of Tax Committee Reports
Checkpoint RIA: Code Arranged by Committee Reports
Under the "Table of Contents" tab, navigate: Federal Library→Federal Source Materials→Code, Regulations, Committee Reports & Tax Treaties→Code Arranged Committee Reports.
Compiled Legislative Histories of Tax Laws
A compiled legislative history for a tax statute may contain materials from pertinent committee reports.
Tax Notes: Tax Legislation
Select "legislative history" from the pull-down bar, then follow prompts to navigate to a particular year and Act.
HeinOnline: Internal Revenue Cumulative Internal Revenue Bulletin (1919-2008)
Committee reports, are portions thereof, are published in the Internal Revenue Bulletin. While the IRB is freely available on the IRS website, the weekly contents of the IRB are consolidated in a permanent, indexed, Cumulative Bulletin.
IRS: Internal Revenue Bulletin
Committee reports, are portions thereof, are published in the Internal Revenue Bulletin.