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Federal Tax: Legislative History: Committee Reports

Resources available for legislative history of federal tax.

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 § 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)

Sources of Committee Reports (Not Specific to Tax Law)

Sources of Tax Committee Reports