"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 § 4.10.7.2.2)
"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 § 4.10.7.2.2.1)
