For the Most Accurate Indication of Congressional Intent for the Enactment

For the most accurate indication of Congressional intent for the enactment of a particular tax bill, a researcher would most likely consult the

A) Report issued by the House Ways and Means Committee
B) Report issued by the Senate Finance Committee
C) Report issued by the Joint Conference Committee on Taxation
D) Records of debate on the bill
E) Regulations and rulings of the Internal Revenue Service